id	sid	tid	token	lemma	pos
gujaf-255	1	1	i	i	PRON
gujaf-255	1	2	gusau	gusau	PROPN
gujaf-255	1	3	journal	journal	NOUN
gujaf-255	1	4	of	of	ADP
gujaf-255	1	5	accounting	accounting	NOUN
gujaf-255	1	6	and	and	CCONJ
gujaf-255	1	7	finance	finance	NOUN
gujaf-255	1	8	(	(	PUNCT
gujaf-255	1	9	gujaf	gujaf	NOUN
gujaf-255	1	10	)	)	PUNCT
gujaf-255	1	11	vol	vol	NOUN
gujaf-255	1	12	.	.	NOUN
gujaf-255	1	13	4	4	NUM
gujaf-255	1	14	issue	issue	NOUN
gujaf-255	1	15	2	2	NUM
gujaf-255	1	16	,	,	PUNCT
gujaf-255	1	17	october	october	PROPN
gujaf-255	1	18	,	,	PUNCT
gujaf-255	1	19	2023	2023	NUM
gujaf-255	1	20	issn	issn	X
gujaf-255	1	21	:	:	PUNCT
gujaf-255	1	22	2756	2756	NUM
gujaf-255	1	23	-	-	PUNCT
gujaf-255	1	24	665x	665x	NOUN
gujaf-255	1	25	a	a	DET
gujaf-255	1	26	publication	publication	NOUN
gujaf-255	1	27	of	of	ADP
gujaf-255	1	28	department	department	NOUN
gujaf-255	1	29	of	of	ADP
gujaf-255	1	30	accounting	accounting	NOUN
gujaf-255	1	31	and	and	CCONJ
gujaf-255	1	32	finance	finance	NOUN
gujaf-255	1	33	,	,	PUNCT
gujaf-255	1	34	faculty	faculty	NOUN
gujaf-255	1	35	of	of	ADP
gujaf-255	1	36	management	management	NOUN
gujaf-255	1	37	and	and	CCONJ
gujaf-255	1	38	social	social	ADJ
gujaf-255	1	39	sciences	science	NOUN
gujaf-255	1	40	,	,	PUNCT
gujaf-255	1	41	federal	federal	ADJ
gujaf-255	1	42	university	university	NOUN
gujaf-255	1	43	gusau	gusau	NOUN
gujaf-255	1	44	,	,	PUNCT
gujaf-255	1	45	zamfara	zamfara	PROPN
gujaf-255	1	46	state	state	PROPN
gujaf-255	1	47	-nigeria	-nigeria	PROPN
gujaf-255	1	48	ii	ii	PROPN
gujaf-255	1	49	©	©	PROPN
gujaf-255	1	50	department	department	PROPN
gujaf-255	1	51	of	of	ADP
gujaf-255	1	52	accounting	accounting	NOUN
gujaf-255	1	53	and	and	CCONJ
gujaf-255	1	54	finance	finance	NOUN
gujaf-255	1	55	,	,	PUNCT
gujaf-255	1	56	2023	2023	NUM
gujaf-255	1	57	vol	vol	NOUN
gujaf-255	1	58	.	.	NOUN
gujaf-255	1	59	4	4	NUM
gujaf-255	1	60	issue	issue	NOUN
gujaf-255	1	61	2	2	NUM
gujaf-255	1	62	october	october	PROPN
gujaf-255	1	63	,	,	PUNCT
gujaf-255	1	64	2023	2023	NUM
gujaf-255	1	65	issn	issn	X
gujaf-255	1	66	:	:	PUNCT
gujaf-255	1	67	2756	2756	NUM
gujaf-255	1	68	-	-	PUNCT
gujaf-255	1	69	665x	665x	NOUN
gujaf-255	1	70	a	a	DET
gujaf-255	1	71	publication	publication	NOUN
gujaf-255	1	72	of	of	ADP
gujaf-255	1	73	department	department	NOUN
gujaf-255	1	74	of	of	ADP
gujaf-255	1	75	accounting	accounting	NOUN
gujaf-255	1	76	and	and	CCONJ
gujaf-255	1	77	finance	finance	NOUN
gujaf-255	1	78	,	,	PUNCT
gujaf-255	1	79	faculty	faculty	NOUN
gujaf-255	1	80	of	of	ADP
gujaf-255	1	81	management	management	NOUN
gujaf-255	1	82	and	and	CCONJ
gujaf-255	1	83	social	social	ADJ
gujaf-255	1	84	sciences	science	NOUN
gujaf-255	1	85	,	,	PUNCT
gujaf-255	1	86	federal	federal	ADJ
gujaf-255	1	87	university	university	NOUN
gujaf-255	1	88	gusau	gusau	NOUN
gujaf-255	1	89	,	,	PUNCT
gujaf-255	1	90	zamfara	zamfara	PROPN
gujaf-255	1	91	state	state	NOUN
gujaf-255	1	92	-nigeria	-nigeria	PROPN
gujaf-255	1	93	all	all	DET
gujaf-255	1	94	rights	right	NOUN
gujaf-255	1	95	reserved	reserve	VERB
gujaf-255	1	96	except	except	SCONJ
gujaf-255	1	97	for	for	ADP
gujaf-255	1	98	academic	academic	ADJ
gujaf-255	1	99	purposes	purpose	NOUN
gujaf-255	1	100	no	no	DET
gujaf-255	1	101	part	part	NOUN
gujaf-255	1	102	or	or	CCONJ
gujaf-255	1	103	whole	whole	NOUN
gujaf-255	1	104	of	of	ADP
gujaf-255	1	105	this	this	DET
gujaf-255	1	106	publication	publication	NOUN
gujaf-255	1	107	is	be	AUX
gujaf-255	1	108	allowed	allow	VERB
gujaf-255	1	109	to	to	PART
gujaf-255	1	110	be	be	AUX
gujaf-255	1	111	reproduced	reproduce	VERB
gujaf-255	1	112	,	,	PUNCT
gujaf-255	1	113	stored	store	VERB
gujaf-255	1	114	in	in	ADP
gujaf-255	1	115	a	a	DET
gujaf-255	1	116	retrieval	retrieval	NOUN
gujaf-255	1	117	system	system	NOUN
gujaf-255	1	118	or	or	CCONJ
gujaf-255	1	119	transmitted	transmit	VERB
gujaf-255	1	120	in	in	ADP
gujaf-255	1	121	any	any	DET
gujaf-255	1	122	form	form	NOUN
gujaf-255	1	123	or	or	CCONJ
gujaf-255	1	124	by	by	ADP
gujaf-255	1	125	any	any	DET
gujaf-255	1	126	means	mean	NOUN
gujaf-255	1	127	be	be	AUX
gujaf-255	1	128	it	it	PRON
gujaf-255	1	129	mechanical	mechanical	ADJ
gujaf-255	1	130	,	,	PUNCT
gujaf-255	1	131	electrical	electrical	ADJ
gujaf-255	1	132	,	,	PUNCT
gujaf-255	1	133	photocopying	photocopying	NOUN
gujaf-255	1	134	,	,	PUNCT
gujaf-255	1	135	recording	recording	NOUN
gujaf-255	1	136	or	or	CCONJ
gujaf-255	1	137	otherwise	otherwise	ADV
gujaf-255	1	138	,	,	PUNCT
gujaf-255	1	139	without	without	ADP
gujaf-255	1	140	prior	prior	ADJ
gujaf-255	1	141	permission	permission	NOUN
gujaf-255	1	142	of	of	ADP
gujaf-255	1	143	the	the	DET
gujaf-255	1	144	copyright	copyright	NOUN
gujaf-255	1	145	owner	owner	NOUN
gujaf-255	1	146	.	.	PUNCT
gujaf-255	2	1	published	publish	VERB
gujaf-255	2	2	and	and	CCONJ
gujaf-255	2	3	printed	print	VERB
gujaf-255	2	4	by	by	ADP
gujaf-255	2	5	:	:	PUNCT
gujaf-255	2	6	ahmadu	ahmadu	PROPN
gujaf-255	2	7	bello	bello	PROPN
gujaf-255	2	8	university	university	PROPN
gujaf-255	2	9	press	press	NOUN
gujaf-255	2	10	limited	limit	VERB
gujaf-255	2	11	,	,	PUNCT
gujaf-255	2	12	zaria	zaria	PROPN
gujaf-255	2	13	kaduna	kaduna	PROPN
gujaf-255	2	14	state	state	PROPN
gujaf-255	2	15	,	,	PUNCT
gujaf-255	2	16	nigeria	nigeria	PROPN
gujaf-255	2	17	.	.	PUNCT
gujaf-255	3	1	tel	tel	ADP
gujaf-255	3	2	:	:	PUNCT
gujaf-255	3	3	08065949711	08065949711	NUM
gujaf-255	3	4	,	,	PUNCT
gujaf-255	3	5	069	069	NUM
gujaf-255	3	6	-	-	SYM
gujaf-255	3	7	879121	879121	NUM
gujaf-255	3	8	e	e	NOUN
gujaf-255	3	9	-	-	NOUN
gujaf-255	3	10	mail	mail	NOUN
gujaf-255	3	11	:	:	PUNCT
gujaf-255	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-255	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-255	4	1	website	website	NOUN
gujaf-255	4	2	:	:	PUNCT
gujaf-255	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-255	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-255	4	5	iii	iii	PROPN
gujaf-255	4	6	editorial	editorial	PROPN
gujaf-255	4	7	board	board	NOUN
gujaf-255	4	8	editor	editor	NOUN
gujaf-255	4	9	-	-	PUNCT
gujaf-255	4	10	in	in	ADP
gujaf-255	4	11	-	-	PUNCT
gujaf-255	4	12	chief	chief	NOUN
gujaf-255	4	13	:	:	PUNCT
gujaf-255	4	14	prof	prof	PROPN
gujaf-255	4	15	.	.	PUNCT
gujaf-255	4	16	shehu	shehu	PROPN
gujaf-255	4	17	usman	usman	PROPN
gujaf-255	4	18	hassan	hassan	PROPN
gujaf-255	4	19	department	department	PROPN
gujaf-255	4	20	of	of	ADP
gujaf-255	4	21	accounting	accounting	PROPN
gujaf-255	4	22	,	,	PUNCT
gujaf-255	4	23	federal	federal	ADJ
gujaf-255	4	24	university	university	PROPN
gujaf-255	4	25	of	of	ADP
gujaf-255	4	26	kashere	kashere	PROPN
gujaf-255	4	27	,	,	PUNCT
gujaf-255	4	28	gombe	gombe	ADJ
gujaf-255	4	29	state	state	NOUN
gujaf-255	4	30	.	.	PUNCT
gujaf-255	5	1	associate	associate	NOUN
gujaf-255	5	2	editor	editor	NOUN
gujaf-255	5	3	:	:	PUNCT
gujaf-255	5	4	dr	dr	PROPN
gujaf-255	5	5	.	.	PROPN
gujaf-255	5	6	muhammad	muhammad	PROPN
gujaf-255	5	7	mustapha	mustapha	PROPN
gujaf-255	5	8	bagudo	bagudo	PROPN
gujaf-255	5	9	department	department	PROPN
gujaf-255	5	10	of	of	ADP
gujaf-255	5	11	accounting	accounting	PROPN
gujaf-255	5	12	,	,	PUNCT
gujaf-255	5	13	ahmadu	ahmadu	PROPN
gujaf-255	5	14	bello	bello	PROPN
gujaf-255	5	15	university	university	PROPN
gujaf-255	5	16	zaria	zaria	PROPN
gujaf-255	5	17	,	,	PUNCT
gujaf-255	5	18	kaduna	kaduna	PROPN
gujaf-255	5	19	state	state	PROPN
gujaf-255	5	20	.	.	PUNCT
gujaf-255	6	1	managing	manage	VERB
gujaf-255	6	2	editor	editor	NOUN
gujaf-255	6	3	:	:	PUNCT
gujaf-255	6	4	umar	umar	PROPN
gujaf-255	6	5	farouk	farouk	PROPN
gujaf-255	6	6	abdulkarim	abdulkarim	PROPN
gujaf-255	6	7	department	department	PROPN
gujaf-255	6	8	of	of	ADP
gujaf-255	6	9	accounting	accounting	NOUN
gujaf-255	6	10	and	and	CCONJ
gujaf-255	6	11	finance	finance	NOUN
gujaf-255	6	12	,	,	PUNCT
gujaf-255	6	13	federal	federal	ADJ
gujaf-255	6	14	university	university	NOUN
gujaf-255	6	15	gusau	gusau	PROPN
gujaf-255	6	16	,	,	PUNCT
gujaf-255	6	17	zamfara	zamfara	PROPN
gujaf-255	6	18	state	state	PROPN
gujaf-255	6	19	.	.	PUNCT
gujaf-255	7	1	editorial	editorial	PROPN
gujaf-255	7	2	board	board	NOUN
gujaf-255	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-255	7	4	modu	modu	PROPN
gujaf-255	7	5	kumshe	kumshe	PROPN
gujaf-255	7	6	department	department	PROPN
gujaf-255	7	7	of	of	ADP
gujaf-255	7	8	accounting	accounting	PROPN
gujaf-255	7	9	,	,	PUNCT
gujaf-255	7	10	university	university	NOUN
gujaf-255	7	11	of	of	ADP
gujaf-255	7	12	maiduguri	maiduguri	PROPN
gujaf-255	7	13	,	,	PUNCT
gujaf-255	7	14	borno	borno	PROPN
gujaf-255	7	15	state	state	PROPN
gujaf-255	7	16	.	.	PUNCT
gujaf-255	8	1	prof	prof	PROPN
gujaf-255	8	2	ugochukwu	ugochukwu	PROPN
gujaf-255	8	3	c.	c.	PROPN
gujaf-255	8	4	nzewi	nzewi	VERB
gujaf-255	8	5	department	department	PROPN
gujaf-255	8	6	of	of	ADP
gujaf-255	8	7	accounting	accounting	PROPN
gujaf-255	8	8	,	,	PUNCT
gujaf-255	8	9	paul	paul	PROPN
gujaf-255	8	10	university	university	PROPN
gujaf-255	8	11	awka	awka	NOUN
gujaf-255	8	12	,	,	PUNCT
gujaf-255	8	13	anambra	anambra	PROPN
gujaf-255	8	14	state	state	PROPN
gujaf-255	8	15	.	.	PUNCT
gujaf-255	9	1	prof	prof	PROPN
gujaf-255	9	2	kabir	kabir	PROPN
gujaf-255	9	3	tahir	tahir	PROPN
gujaf-255	9	4	hamid	hamid	PROPN
gujaf-255	9	5	department	department	PROPN
gujaf-255	9	6	of	of	ADP
gujaf-255	9	7	accounting	accounting	PROPN
gujaf-255	9	8	,	,	PUNCT
gujaf-255	9	9	bayero	bayero	PROPN
gujaf-255	9	10	university	university	PROPN
gujaf-255	9	11	,	,	PUNCT
gujaf-255	9	12	kano	kano	PROPN
gujaf-255	9	13	,	,	PUNCT
gujaf-255	9	14	kano	kano	PROPN
gujaf-255	9	15	state	state	PROPN
gujaf-255	9	16	.	.	PUNCT
gujaf-255	10	1	prof	prof	PROPN
gujaf-255	10	2	.	.	PUNCT
gujaf-255	11	1	ekoja	ekoja	PROPN
gujaf-255	11	2	b.	b.	PROPN
gujaf-255	11	3	ekoja	ekoja	PROPN
gujaf-255	11	4	department	department	PROPN
gujaf-255	11	5	of	of	ADP
gujaf-255	11	6	accounting	accounting	PROPN
gujaf-255	11	7	,	,	PUNCT
gujaf-255	11	8	university	university	PROPN
gujaf-255	11	9	of	of	ADP
gujaf-255	11	10	jos	jos	PROPN
gujaf-255	11	11	.	.	PROPN
gujaf-255	11	12	prof	prof	PROPN
gujaf-255	11	13	.	.	PUNCT
gujaf-255	12	1	clifford	clifford	PROPN
gujaf-255	12	2	ofurum	ofurum	PROPN
gujaf-255	12	3	department	department	PROPN
gujaf-255	12	4	of	of	ADP
gujaf-255	12	5	accounting	accounting	PROPN
gujaf-255	12	6	,	,	PUNCT
gujaf-255	12	7	university	university	NOUN
gujaf-255	12	8	of	of	ADP
gujaf-255	12	9	portharcourt	portharcourt	PROPN
gujaf-255	12	10	,	,	PUNCT
gujaf-255	12	11	rivers	river	NOUN
gujaf-255	12	12	state	state	PROPN
gujaf-255	12	13	.	.	PUNCT
gujaf-255	13	1	prof	prof	PROPN
gujaf-255	13	2	.	.	PUNCT
gujaf-255	14	1	ahmad	ahmad	PROPN
gujaf-255	14	2	bello	bello	PROPN
gujaf-255	14	3	dogarawa	dogarawa	PROPN
gujaf-255	14	4	department	department	PROPN
gujaf-255	14	5	of	of	ADP
gujaf-255	14	6	accounting	accounting	NOUN
gujaf-255	14	7	,	,	PUNCT
gujaf-255	14	8	ahmadu	ahmadu	PROPN
gujaf-255	14	9	bello	bello	PROPN
gujaf-255	14	10	university	university	PROPN
gujaf-255	14	11	zaria	zaria	PROPN
gujaf-255	14	12	.	.	PUNCT
gujaf-255	15	1	prof	prof	PROPN
gujaf-255	15	2	.	.	PUNCT
gujaf-255	16	1	yusuf	yusuf	PROPN
gujaf-255	16	2	.	.	PUNCT
gujaf-255	17	1	b.	b.	PROPN
gujaf-255	17	2	rahman	rahman	PROPN
gujaf-255	17	3	department	department	PROPN
gujaf-255	17	4	of	of	ADP
gujaf-255	17	5	accounting	accounting	PROPN
gujaf-255	17	6	,	,	PUNCT
gujaf-255	17	7	lagos	lagos	NOUN
gujaf-255	17	8	state	state	PROPN
gujaf-255	17	9	university	university	PROPN
gujaf-255	17	10	,	,	PUNCT
gujaf-255	17	11	lagos	lagos	NOUN
gujaf-255	17	12	state	state	NOUN
gujaf-255	17	13	.	.	PUNCT
gujaf-255	18	1	prof	prof	PROPN
gujaf-255	18	2	.	.	PUNCT
gujaf-255	19	1	suleiman	suleiman	PROPN
gujaf-255	19	2	a.	a.	PROPN
gujaf-255	19	3	s.	s.	PROPN
gujaf-255	19	4	aruwa	aruwa	PROPN
gujaf-255	19	5	department	department	PROPN
gujaf-255	19	6	of	of	ADP
gujaf-255	19	7	accounting	accounting	PROPN
gujaf-255	19	8	,	,	PUNCT
gujaf-255	19	9	nasarawa	nasarawa	PROPN
gujaf-255	19	10	state	state	PROPN
gujaf-255	19	11	university	university	PROPN
gujaf-255	19	12	,	,	PUNCT
gujaf-255	19	13	keffi	keffi	PROPN
gujaf-255	19	14	,	,	PUNCT
gujaf-255	19	15	nasarawa	nasarawa	PROPN
gujaf-255	19	16	state	state	PROPN
gujaf-255	19	17	.	.	PUNCT
gujaf-255	20	1	prof	prof	PROPN
gujaf-255	20	2	.	.	PUNCT
gujaf-255	21	1	muhammad	muhammad	PROPN
gujaf-255	21	2	junaidu	junaidu	PROPN
gujaf-255	21	3	kurawa	kurawa	PROPN
gujaf-255	21	4	iv	iv	PROPN
gujaf-255	22	1	department	department	PROPN
gujaf-255	22	2	of	of	ADP
gujaf-255	22	3	accounting	accounting	PROPN
gujaf-255	22	4	,	,	PUNCT
gujaf-255	22	5	bayero	bayero	PROPN
gujaf-255	22	6	university	university	PROPN
gujaf-255	22	7	kano	kano	PROPN
gujaf-255	22	8	,	,	PUNCT
gujaf-255	22	9	kano	kano	PROPN
gujaf-255	22	10	state	state	PROPN
gujaf-255	22	11	.	.	PUNCT
gujaf-255	23	1	prof	prof	PROPN
gujaf-255	23	2	.	.	PUNCT
gujaf-255	24	1	muhammad	muhammad	PROPN
gujaf-255	24	2	habibu	habibu	ADJ
gujaf-255	24	3	sabari	sabari	PROPN
gujaf-255	24	4	department	department	PROPN
gujaf-255	24	5	of	of	ADP
gujaf-255	24	6	accounting	accounting	NOUN
gujaf-255	24	7	,	,	PUNCT
gujaf-255	24	8	ahmadu	ahmadu	PROPN
gujaf-255	24	9	bello	bello	PROPN
gujaf-255	24	10	university	university	PROPN
gujaf-255	24	11	,	,	PUNCT
gujaf-255	24	12	zaria	zaria	PROPN
gujaf-255	24	13	.	.	PUNCT
gujaf-255	24	14	prof	prof	PROPN
gujaf-255	24	15	.	.	PUNCT
gujaf-255	25	1	okpanachi	okpanachi	PROPN
gujaf-255	25	2	joshua	joshua	PROPN
gujaf-255	25	3	department	department	PROPN
gujaf-255	25	4	of	of	ADP
gujaf-255	25	5	accounting	accounting	NOUN
gujaf-255	25	6	and	and	CCONJ
gujaf-255	25	7	management	management	NOUN
gujaf-255	25	8	,	,	PUNCT
gujaf-255	25	9	nigerian	nigerian	ADJ
gujaf-255	25	10	defence	defence	PROPN
gujaf-255	25	11	academy	academy	PROPN
gujaf-255	25	12	,	,	PUNCT
gujaf-255	25	13	kaduna	kaduna	PROPN
gujaf-255	25	14	.	.	PROPN
gujaf-255	25	15	prof	prof	PROPN
gujaf-255	25	16	.	.	PUNCT
gujaf-255	26	1	hassan	hassan	PROPN
gujaf-255	26	2	ibrahim	ibrahim	PROPN
gujaf-255	26	3	department	department	PROPN
gujaf-255	26	4	of	of	ADP
gujaf-255	26	5	accounting	accounting	PROPN
gujaf-255	26	6	,	,	PUNCT
gujaf-255	26	7	ibb	ibb	NOUN
gujaf-255	26	8	university	university	NOUN
gujaf-255	26	9	,	,	PUNCT
gujaf-255	26	10	lapai	lapai	NOUN
gujaf-255	26	11	,	,	PUNCT
gujaf-255	26	12	niger	niger	NOUN
gujaf-255	26	13	state	state	NOUN
gujaf-255	26	14	.	.	PUNCT
gujaf-255	27	1	prof	prof	PROPN
gujaf-255	27	2	.	.	PUNCT
gujaf-255	28	1	ifeoma	ifeoma	PROPN
gujaf-255	28	2	mary	mary	PROPN
gujaf-255	28	3	okwo	okwo	PROPN
gujaf-255	28	4	department	department	PROPN
gujaf-255	28	5	of	of	ADP
gujaf-255	28	6	accounting	accounting	PROPN
gujaf-255	28	7	,	,	PUNCT
gujaf-255	28	8	enugu	enugu	PROPN
gujaf-255	28	9	state	state	PROPN
gujaf-255	28	10	university	university	PROPN
gujaf-255	28	11	of	of	ADP
gujaf-255	28	12	science	science	NOUN
gujaf-255	28	13	and	and	CCONJ
gujaf-255	28	14	technology	technology	NOUN
gujaf-255	28	15	,	,	PUNCT
gujaf-255	28	16	enugu	enugu	PROPN
gujaf-255	28	17	state	state	PROPN
gujaf-255	28	18	.	.	PUNCT
gujaf-255	29	1	prof	prof	PROPN
gujaf-255	29	2	.	.	PROPN
gujaf-255	30	1	aminu	aminu	PROPN
gujaf-255	30	2	isah	isah	PROPN
gujaf-255	30	3	department	department	PROPN
gujaf-255	30	4	of	of	ADP
gujaf-255	30	5	accounting	accounting	PROPN
gujaf-255	30	6	,	,	PUNCT
gujaf-255	30	7	bayero	bayero	PROPN
gujaf-255	30	8	university	university	PROPN
gujaf-255	30	9	,	,	PUNCT
gujaf-255	30	10	kano	kano	PROPN
gujaf-255	30	11	,	,	PUNCT
gujaf-255	30	12	kano	kano	PROPN
gujaf-255	30	13	state	state	PROPN
gujaf-255	30	14	.	.	PUNCT
gujaf-255	31	1	prof	prof	PROPN
gujaf-255	31	2	.	.	PUNCT
gujaf-255	32	1	ahmadu	ahmadu	PROPN
gujaf-255	32	2	bello	bello	PROPN
gujaf-255	32	3	department	department	PROPN
gujaf-255	32	4	of	of	ADP
gujaf-255	32	5	accounting	accounting	NOUN
gujaf-255	32	6	,	,	PUNCT
gujaf-255	32	7	ahmadu	ahmadu	PROPN
gujaf-255	32	8	bello	bello	PROPN
gujaf-255	32	9	university	university	PROPN
gujaf-255	32	10	,	,	PUNCT
gujaf-255	32	11	zaria	zaria	PROPN
gujaf-255	32	12	.	.	PUNCT
gujaf-255	33	1	prof	prof	PROPN
gujaf-255	33	2	.	.	PUNCT
gujaf-255	34	1	musa	musa	PROPN
gujaf-255	34	2	yelwa	yelwa	PROPN
gujaf-255	34	3	abubakar	abubakar	PROPN
gujaf-255	34	4	department	department	PROPN
gujaf-255	34	5	of	of	ADP
gujaf-255	34	6	accounting	accounting	PROPN
gujaf-255	34	7	,	,	PUNCT
gujaf-255	34	8	usmanu	usmanu	PROPN
gujaf-255	34	9	danfodiyo	danfodiyo	PROPN
gujaf-255	34	10	university	university	PROPN
gujaf-255	34	11	,	,	PUNCT
gujaf-255	34	12	sokoto	sokoto	PROPN
gujaf-255	34	13	state	state	PROPN
gujaf-255	34	14	.	.	PUNCT
gujaf-255	35	1	prof	prof	PROPN
gujaf-255	35	2	.	.	PUNCT
gujaf-255	36	1	salisu	salisu	PROPN
gujaf-255	36	2	abubakar	abubakar	PROPN
gujaf-255	36	3	department	department	PROPN
gujaf-255	36	4	of	of	ADP
gujaf-255	36	5	accounting	accounting	NOUN
gujaf-255	36	6	,	,	PUNCT
gujaf-255	36	7	ahmadu	ahmadu	PROPN
gujaf-255	36	8	bello	bello	PROPN
gujaf-255	36	9	university	university	PROPN
gujaf-255	36	10	zaria	zaria	PROPN
gujaf-255	36	11	,	,	PUNCT
gujaf-255	36	12	kaduna	kaduna	PROPN
gujaf-255	36	13	state	state	PROPN
gujaf-255	36	14	.	.	PUNCT
gujaf-255	37	1	prof	prof	PROPN
gujaf-255	37	2	.	.	PUNCT
gujaf-255	38	1	isaq	isaq	PROPN
gujaf-255	38	2	alhaji	alhaji	PROPN
gujaf-255	38	3	samaila	samaila	PROPN
gujaf-255	38	4	department	department	PROPN
gujaf-255	38	5	of	of	ADP
gujaf-255	38	6	accounting	accounting	PROPN
gujaf-255	38	7	,	,	PUNCT
gujaf-255	38	8	bayero	bayero	PROPN
gujaf-255	38	9	university	university	NOUN
gujaf-255	38	10	,	,	PUNCT
gujaf-255	38	11	kano	kano	PROPN
gujaf-255	38	12	state	state	PROPN
gujaf-255	38	13	.	.	PUNCT
gujaf-255	39	1	dr	dr	PROPN
gujaf-255	39	2	.	.	PROPN
gujaf-255	39	3	fatima	fatima	PROPN
gujaf-255	39	4	alfa	alfa	PROPN
gujaf-255	39	5	department	department	PROPN
gujaf-255	39	6	of	of	ADP
gujaf-255	39	7	accounting	accounting	PROPN
gujaf-255	39	8	,	,	PUNCT
gujaf-255	39	9	university	university	NOUN
gujaf-255	39	10	of	of	ADP
gujaf-255	39	11	maiduguri	maiduguri	PROPN
gujaf-255	39	12	,	,	PUNCT
gujaf-255	39	13	borno	borno	PROPN
gujaf-255	39	14	state	state	PROPN
gujaf-255	39	15	.	.	PUNCT
gujaf-255	40	1	dr	dr	PROPN
gujaf-255	40	2	.	.	PROPN
gujaf-255	40	3	sunusi	sunusi	PROPN
gujaf-255	40	4	sa'ad	sa'ad	PROPN
gujaf-255	40	5	ahmad	ahmad	PROPN
gujaf-255	40	6	department	department	PROPN
gujaf-255	40	7	of	of	ADP
gujaf-255	40	8	accounting	accounting	PROPN
gujaf-255	40	9	,	,	PUNCT
gujaf-255	40	10	federal	federal	ADJ
gujaf-255	40	11	university	university	NOUN
gujaf-255	40	12	dutse	dutse	NOUN
gujaf-255	40	13	,	,	PUNCT
gujaf-255	40	14	jigawa	jigawa	PROPN
gujaf-255	40	15	state	state	PROPN
gujaf-255	40	16	.	.	PUNCT
gujaf-255	41	1	dr	dr	PROPN
gujaf-255	41	2	.	.	PROPN
gujaf-255	41	3	nasiru	nasiru	PROPN
gujaf-255	41	4	a.	a.	PROPN
gujaf-255	41	5	ka’oje	ka’oje	PROPN
gujaf-255	41	6	department	department	PROPN
gujaf-255	41	7	of	of	ADP
gujaf-255	41	8	accounting	accounting	PROPN
gujaf-255	41	9	,	,	PUNCT
gujaf-255	41	10	usmanu	usmanu	PROPN
gujaf-255	41	11	danfodiyo	danfodiyo	PROPN
gujaf-255	41	12	university	university	PROPN
gujaf-255	41	13	sokoto	sokoto	PROPN
gujaf-255	41	14	state	state	PROPN
gujaf-255	41	15	.	.	PUNCT
gujaf-255	42	1	dr	dr	PROPN
gujaf-255	42	2	.	.	PROPN
gujaf-255	42	3	aminu	aminu	PROPN
gujaf-255	42	4	abdullahi	abdullahi	PROPN
gujaf-255	42	5	v	v	PROPN
gujaf-255	42	6	department	department	PROPN
gujaf-255	42	7	of	of	ADP
gujaf-255	42	8	accounting	accounting	PROPN
gujaf-255	42	9	,	,	PUNCT
gujaf-255	42	10	usmanu	usmanu	PROPN
gujaf-255	42	11	danfodiyo	danfodiyo	PROPN
gujaf-255	42	12	university	university	PROPN
gujaf-255	42	13	sokoto	sokoto	PROPN
gujaf-255	42	14	,	,	PUNCT
gujaf-255	42	15	state	state	PROPN
gujaf-255	42	16	.	.	PUNCT
gujaf-255	43	1	dr	dr	PROPN
gujaf-255	43	2	.	.	PROPN
gujaf-255	43	3	onipeadebenege	onipeadebenege	PROPN
gujaf-255	43	4	yahaya	yahaya	PROPN
gujaf-255	43	5	department	department	PROPN
gujaf-255	43	6	of	of	ADP
gujaf-255	43	7	accounting	accounting	PROPN
gujaf-255	43	8	,	,	PUNCT
gujaf-255	43	9	nigerian	nigerian	ADJ
gujaf-255	43	10	defence	defence	PROPN
gujaf-255	43	11	academy	academy	PROPN
gujaf-255	43	12	,	,	PUNCT
gujaf-255	43	13	kaduna	kaduna	PROPN
gujaf-255	43	14	state	state	PROPN
gujaf-255	43	15	.	.	PUNCT
gujaf-255	44	1	dr	dr	PROPN
gujaf-255	44	2	.	.	PROPN
gujaf-255	44	3	saidu	saidu	PROPN
gujaf-255	44	4	adamu	adamu	PROPN
gujaf-255	44	5	department	department	PROPN
gujaf-255	44	6	of	of	ADP
gujaf-255	44	7	accounting	accounting	PROPN
gujaf-255	44	8	,	,	PUNCT
gujaf-255	44	9	federal	federal	ADJ
gujaf-255	44	10	university	university	PROPN
gujaf-255	44	11	of	of	ADP
gujaf-255	44	12	kashere	kashere	PROPN
gujaf-255	44	13	,	,	PUNCT
gujaf-255	44	14	gombe	gombe	ADJ
gujaf-255	44	15	state	state	NOUN
gujaf-255	44	16	.	.	PUNCT
gujaf-255	45	1	dr	dr	PROPN
gujaf-255	45	2	.	.	PROPN
gujaf-255	45	3	nasiru	nasiru	PROPN
gujaf-255	45	4	yunusa	yunusa	PROPN
gujaf-255	45	5	department	department	PROPN
gujaf-255	45	6	of	of	ADP
gujaf-255	45	7	accounting	accounting	NOUN
gujaf-255	45	8	,	,	PUNCT
gujaf-255	45	9	ahmadu	ahmadu	PROPN
gujaf-255	45	10	bello	bello	PROPN
gujaf-255	45	11	university	university	PROPN
gujaf-255	45	12	zaria	zaria	PROPN
gujaf-255	45	13	.	.	PUNCT
gujaf-255	46	1	dr	dr	PROPN
gujaf-255	46	2	.	.	PROPN
gujaf-255	46	3	aisha	aisha	PROPN
gujaf-255	46	4	nuhu	nuhu	PROPN
gujaf-255	46	5	muhammad	muhammad	PROPN
gujaf-255	46	6	department	department	PROPN
gujaf-255	46	7	of	of	ADP
gujaf-255	46	8	accounting	accounting	PROPN
gujaf-255	46	9	,	,	PUNCT
gujaf-255	46	10	ahmadu	ahmadu	PROPN
gujaf-255	46	11	bello	bello	PROPN
gujaf-255	46	12	university	university	PROPN
gujaf-255	46	13	zaria	zaria	PROPN
gujaf-255	46	14	.	.	PUNCT
gujaf-255	47	1	dr	dr	PROPN
gujaf-255	47	2	.	.	PROPN
gujaf-255	47	3	lawal	lawal	PROPN
gujaf-255	47	4	muhammad	muhammad	PROPN
gujaf-255	47	5	department	department	PROPN
gujaf-255	47	6	of	of	ADP
gujaf-255	47	7	accounting	accounting	PROPN
gujaf-255	47	8	,	,	PUNCT
gujaf-255	47	9	ahmadu	ahmadu	PROPN
gujaf-255	47	10	bello	bello	PROPN
gujaf-255	47	11	university	university	PROPN
gujaf-255	47	12	zaria	zaria	PROPN
gujaf-255	47	13	.	.	PUNCT
gujaf-255	48	1	dr	dr	PROPN
gujaf-255	48	2	.	.	PROPN
gujaf-255	48	3	farouk	farouk	PROPN
gujaf-255	48	4	adeza	adeza	PROPN
gujaf-255	48	5	school	school	NOUN
gujaf-255	48	6	of	of	ADP
gujaf-255	48	7	business	business	NOUN
gujaf-255	48	8	and	and	CCONJ
gujaf-255	48	9	entrepreneurship	entrepreneurship	NOUN
gujaf-255	48	10	,	,	PUNCT
gujaf-255	48	11	american	american	PROPN
gujaf-255	48	12	university	university	PROPN
gujaf-255	48	13	of	of	ADP
gujaf-255	48	14	nigeria	nigeria	PROPN
gujaf-255	48	15	,	,	PUNCT
gujaf-255	48	16	yola	yola	PROPN
gujaf-255	48	17	.	.	PUNCT
gujaf-255	49	1	dr	dr	PROPN
gujaf-255	49	2	.	.	PROPN
gujaf-255	49	3	bashir	bashir	PROPN
gujaf-255	49	4	umar	umar	PROPN
gujaf-255	49	5	farouk	farouk	PROPN
gujaf-255	49	6	department	department	PROPN
gujaf-255	49	7	of	of	ADP
gujaf-255	49	8	economics	economic	NOUN
gujaf-255	49	9	,	,	PUNCT
gujaf-255	49	10	federal	federal	ADJ
gujaf-255	49	11	university	university	NOUN
gujaf-255	49	12	gusau	gusau	PROPN
gujaf-255	49	13	,	,	PUNCT
gujaf-255	49	14	zamfara	zamfara	PROPN
gujaf-255	49	15	state	state	PROPN
gujaf-255	49	16	.	.	PUNCT
gujaf-255	50	1	dr	dr	PROPN
gujaf-255	50	2	emmanuel	emmanuel	PROPN
gujaf-255	50	3	omokhuale	omokhuale	PROPN
gujaf-255	50	4	department	department	PROPN
gujaf-255	50	5	of	of	ADP
gujaf-255	50	6	mathematics	mathematics	PROPN
gujaf-255	50	7	,	,	PUNCT
gujaf-255	50	8	federal	federal	ADJ
gujaf-255	50	9	university	university	NOUN
gujaf-255	50	10	gusau	gusau	NOUN
gujaf-255	50	11	,	,	PUNCT
gujaf-255	50	12	zamfara	zamfara	PROPN
gujaf-255	50	13	.	.	PUNCT
gujaf-255	51	1	state	state	PROPN
gujaf-255	51	2	vi	vi	PROPN
gujaf-255	51	3	advisory	advisory	PROPN
gujaf-255	51	4	board	board	NOUN
gujaf-255	51	5	members	member	NOUN
gujaf-255	51	6	prof	prof	PROPN
gujaf-255	51	7	.	.	PUNCT
gujaf-255	52	1	kabiru	kabiru	PROPN
gujaf-255	52	2	isah	isah	PROPN
gujaf-255	52	3	dandago	dandago	PROPN
gujaf-255	52	4	,	,	PUNCT
gujaf-255	52	5	bayero	bayero	PROPN
gujaf-255	52	6	university	university	PROPN
gujaf-255	52	7	kano	kano	PROPN
gujaf-255	52	8	,	,	PUNCT
gujaf-255	52	9	kano	kano	PROPN
gujaf-255	52	10	state	state	PROPN
gujaf-255	52	11	.	.	PUNCT
gujaf-255	53	1	prof	prof	PROPN
gujaf-255	53	2	a	a	DET
gujaf-255	53	3	m	m	NOUN
gujaf-255	53	4	bashir	bashir	NOUN
gujaf-255	53	5	,	,	PUNCT
gujaf-255	53	6	usmanu	usmanu	PROPN
gujaf-255	53	7	danfodiyo	danfodiyo	PROPN
gujaf-255	53	8	university	university	PROPN
gujaf-255	53	9	sokoto	sokoto	PROPN
gujaf-255	53	10	,	,	PUNCT
gujaf-255	53	11	sokoto	sokoto	PROPN
gujaf-255	53	12	state	state	PROPN
gujaf-255	53	13	.	.	PUNCT
gujaf-255	54	1	prof	prof	PROPN
gujaf-255	54	2	.	.	PUNCT
gujaf-255	55	1	muhammad	muhammad	PROPN
gujaf-255	55	2	tanko	tanko	PROPN
gujaf-255	55	3	,	,	PUNCT
gujaf-255	55	4	kaduna	kaduna	PROPN
gujaf-255	55	5	state	state	PROPN
gujaf-255	55	6	university	university	PROPN
gujaf-255	55	7	,	,	PUNCT
gujaf-255	55	8	kaduna	kaduna	PROPN
gujaf-255	55	9	.	.	PROPN
gujaf-255	55	10	prof	prof	PROPN
gujaf-255	55	11	.	.	PUNCT
gujaf-255	55	12	bayero	bayero	PROPN
gujaf-255	56	1	a	a	DET
gujaf-255	56	2	m	m	NOUN
gujaf-255	56	3	sabir	sabir	NOUN
gujaf-255	56	4	,	,	PUNCT
gujaf-255	56	5	usmanu	usmanu	PROPN
gujaf-255	56	6	danfodiyo	danfodiyo	PROPN
gujaf-255	56	7	university	university	PROPN
gujaf-255	56	8	sokoto	sokoto	PROPN
gujaf-255	56	9	,	,	PUNCT
gujaf-255	56	10	sokoto	sokoto	PROPN
gujaf-255	56	11	state	state	PROPN
gujaf-255	56	12	.	.	PUNCT
gujaf-255	57	1	prof	prof	PROPN
gujaf-255	57	2	.	.	PUNCT
gujaf-255	58	1	aliyu	aliyu	PROPN
gujaf-255	58	2	sulaiman	sulaiman	PROPN
gujaf-255	58	3	kantudu	kantudu	PROPN
gujaf-255	58	4	,	,	PUNCT
gujaf-255	58	5	bayero	bayero	PROPN
gujaf-255	58	6	university	university	PROPN
gujaf-255	58	7	kano	kano	PROPN
gujaf-255	58	8	,	,	PUNCT
gujaf-255	58	9	kano	kano	PROPN
gujaf-255	58	10	state	state	PROPN
gujaf-255	58	11	.	.	PUNCT
gujaf-255	59	1	editorial	editorial	PROPN
gujaf-255	59	2	secretary	secretary	PROPN
gujaf-255	59	3	yazid	yazid	PROPN
gujaf-255	59	4	ibrahim	ibrahim	PROPN
gujaf-255	59	5	kabir	kabir	PROPN
gujaf-255	59	6	department	department	PROPN
gujaf-255	59	7	of	of	ADP
gujaf-255	59	8	accounting	accounting	NOUN
gujaf-255	59	9	and	and	CCONJ
gujaf-255	59	10	finance	finance	NOUN
gujaf-255	59	11	,	,	PUNCT
gujaf-255	59	12	federal	federal	ADJ
gujaf-255	59	13	university	university	NOUN
gujaf-255	59	14	gusau	gusau	PROPN
gujaf-255	59	15	,	,	PUNCT
gujaf-255	59	16	zamfara	zamfara	PROPN
gujaf-255	59	17	state	state	PROPN
gujaf-255	59	18	.	.	PUNCT
gujaf-255	60	1	vii	vii	PROPN
gujaf-255	60	2	call	call	PROPN
gujaf-255	60	3	for	for	ADP
gujaf-255	60	4	papers	paper	NOUN
gujaf-255	60	5	the	the	DET
gujaf-255	60	6	editorial	editorial	ADJ
gujaf-255	60	7	board	board	NOUN
gujaf-255	60	8	of	of	ADP
gujaf-255	60	9	gusau	gusau	PROPN
gujaf-255	60	10	journal	journal	PROPN
gujaf-255	60	11	of	of	ADP
gujaf-255	60	12	accounting	accounting	NOUN
gujaf-255	60	13	and	and	CCONJ
gujaf-255	60	14	finance	finance	NOUN
gujaf-255	60	15	(	(	PUNCT
gujaf-255	60	16	gujaf	gujaf	NOUN
gujaf-255	60	17	)	)	PUNCT
gujaf-255	60	18	is	be	AUX
gujaf-255	60	19	hereby	hereby	ADV
gujaf-255	60	20	inviting	invite	VERB
gujaf-255	60	21	authors	author	NOUN
gujaf-255	60	22	to	to	PART
gujaf-255	60	23	submit	submit	VERB
gujaf-255	60	24	their	their	PRON
gujaf-255	60	25	unpublished	unpublished	ADJ
gujaf-255	60	26	manuscript	manuscript	NOUN
gujaf-255	60	27	for	for	ADP
gujaf-255	60	28	publication	publication	NOUN
gujaf-255	60	29	.	.	PUNCT
gujaf-255	61	1	the	the	DET
gujaf-255	61	2	journal	journal	NOUN
gujaf-255	61	3	is	be	AUX
gujaf-255	61	4	published	publish	VERB
gujaf-255	61	5	in	in	ADP
gujaf-255	61	6	two	two	NUM
gujaf-255	61	7	issues	issue	NOUN
gujaf-255	61	8	of	of	ADP
gujaf-255	61	9	april	april	PROPN
gujaf-255	61	10	and	and	CCONJ
gujaf-255	61	11	october	october	PROPN
gujaf-255	61	12	annually	annually	ADV
gujaf-255	61	13	.	.	PUNCT
gujaf-255	62	1	gujaf	gujaf	NOUN
gujaf-255	62	2	is	be	AUX
gujaf-255	62	3	a	a	DET
gujaf-255	62	4	double	double	ADJ
gujaf-255	62	5	-	-	PUNCT
gujaf-255	62	6	blind	blind	ADJ
gujaf-255	62	7	peer	peer	NOUN
gujaf-255	62	8	reviewed	review	VERB
gujaf-255	62	9	journal	journal	NOUN
gujaf-255	62	10	published	publish	VERB
gujaf-255	62	11	by	by	ADP
gujaf-255	62	12	the	the	DET
gujaf-255	62	13	department	department	NOUN
gujaf-255	62	14	of	of	ADP
gujaf-255	62	15	accounting	accounting	NOUN
gujaf-255	62	16	and	and	CCONJ
gujaf-255	62	17	finance	finance	NOUN
gujaf-255	62	18	,	,	PUNCT
gujaf-255	62	19	faculty	faculty	NOUN
gujaf-255	62	20	of	of	ADP
gujaf-255	62	21	management	management	NOUN
gujaf-255	62	22	and	and	CCONJ
gujaf-255	62	23	social	social	ADJ
gujaf-255	62	24	sciences	science	NOUN
gujaf-255	62	25	,	,	PUNCT
gujaf-255	62	26	federal	federal	ADJ
gujaf-255	62	27	university	university	NOUN
gujaf-255	62	28	gusau	gusau	NOUN
gujaf-255	62	29	,	,	PUNCT
gujaf-255	62	30	zamfara	zamfara	PROPN
gujaf-255	62	31	state	state	PROPN
gujaf-255	62	32	nigeria	nigeria	PROPN
gujaf-255	62	33	the	the	DET
gujaf-255	62	34	journal	journal	PROPN
gujaf-255	62	35	accepts	accept	VERB
gujaf-255	62	36	papers	paper	NOUN
gujaf-255	62	37	in	in	ADP
gujaf-255	62	38	all	all	DET
gujaf-255	62	39	areas	area	NOUN
gujaf-255	62	40	of	of	ADP
gujaf-255	62	41	accounting	accounting	NOUN
gujaf-255	62	42	and	and	CCONJ
gujaf-255	62	43	finance	finance	NOUN
gujaf-255	62	44	for	for	ADP
gujaf-255	62	45	publication	publication	NOUN
gujaf-255	62	46	which	which	PRON
gujaf-255	62	47	include	include	VERB
gujaf-255	62	48	:	:	PUNCT
gujaf-255	62	49	accounting	accounting	NOUN
gujaf-255	62	50	standards	standard	NOUN
gujaf-255	62	51	,	,	PUNCT
gujaf-255	62	52	accounting	account	VERB
gujaf-255	62	53	information	information	NOUN
gujaf-255	62	54	system	system	NOUN
gujaf-255	62	55	,	,	PUNCT
gujaf-255	62	56	financial	financial	ADJ
gujaf-255	62	57	reporting	reporting	NOUN
gujaf-255	62	58	,	,	PUNCT
gujaf-255	62	59	earnings	earning	NOUN
gujaf-255	62	60	management	management	NOUN
gujaf-255	62	61	,	,	PUNCT
gujaf-255	62	62	,	,	PUNCT
gujaf-255	62	63	auditing	auditing	NOUN
gujaf-255	62	64	and	and	CCONJ
gujaf-255	62	65	investigation	investigation	NOUN
gujaf-255	62	66	,	,	PUNCT
gujaf-255	62	67	auditing	auditing	NOUN
gujaf-255	62	68	and	and	CCONJ
gujaf-255	62	69	standards	standard	NOUN
gujaf-255	62	70	,	,	PUNCT
gujaf-255	62	71	public	public	ADJ
gujaf-255	62	72	sector	sector	NOUN
gujaf-255	62	73	accounting	accounting	NOUN
gujaf-255	62	74	and	and	CCONJ
gujaf-255	62	75	auditing	auditing	NOUN
gujaf-255	62	76	,	,	PUNCT
gujaf-255	62	77	taxation	taxation	NOUN
gujaf-255	62	78	and	and	CCONJ
gujaf-255	62	79	revenue	revenue	NOUN
gujaf-255	62	80	administration	administration	NOUN
gujaf-255	62	81	,	,	PUNCT
gujaf-255	62	82	corporate	corporate	ADJ
gujaf-255	62	83	governance	governance	NOUN
gujaf-255	62	84	issues	issue	NOUN
gujaf-255	62	85	,	,	PUNCT
gujaf-255	62	86	corporate	corporate	ADJ
gujaf-255	62	87	social	social	ADJ
gujaf-255	62	88	responsibility	responsibility	NOUN
gujaf-255	62	89	,	,	PUNCT
gujaf-255	62	90	sustainability	sustainability	NOUN
gujaf-255	62	91	and	and	CCONJ
gujaf-255	62	92	environmental	environmental	ADJ
gujaf-255	62	93	reporting	reporting	NOUN
gujaf-255	62	94	issue	issue	NOUN
gujaf-255	62	95	,	,	PUNCT
gujaf-255	62	96	information	information	NOUN
gujaf-255	62	97	and	and	CCONJ
gujaf-255	62	98	communication	communication	NOUN
gujaf-255	62	99	technology	technology	NOUN
gujaf-255	62	100	issues	issue	NOUN
gujaf-255	62	101	,	,	PUNCT
gujaf-255	62	102	bankruptcy	bankruptcy	NOUN
gujaf-255	62	103	prediction	prediction	NOUN
gujaf-255	62	104	,	,	PUNCT
gujaf-255	62	105	corporate	corporate	ADJ
gujaf-255	62	106	finance	finance	NOUN
gujaf-255	62	107	,	,	PUNCT
gujaf-255	62	108	personal	personal	ADJ
gujaf-255	62	109	finance	finance	NOUN
gujaf-255	62	110	,	,	PUNCT
gujaf-255	62	111	merger	merger	NOUN
gujaf-255	62	112	and	and	CCONJ
gujaf-255	62	113	acquisitions	acquisition	NOUN
gujaf-255	62	114	,	,	PUNCT
gujaf-255	62	115	capital	capital	NOUN
gujaf-255	62	116	structure	structure	NOUN
gujaf-255	62	117	,	,	PUNCT
gujaf-255	62	118	working	work	VERB
gujaf-255	62	119	capital	capital	NOUN
gujaf-255	62	120	management	management	NOUN
gujaf-255	62	121	,	,	PUNCT
gujaf-255	62	122	enterprises	enterprise	NOUN
gujaf-255	62	123	risk	risk	NOUN
gujaf-255	62	124	management	management	NOUN
gujaf-255	62	125	,	,	PUNCT
gujaf-255	62	126	entrepreneurship	entrepreneurship	NOUN
gujaf-255	62	127	,	,	PUNCT
gujaf-255	62	128	international	international	ADJ
gujaf-255	62	129	business	business	NOUN
gujaf-255	62	130	accounting	accounting	NOUN
gujaf-255	62	131	and	and	CCONJ
gujaf-255	62	132	finance	finance	NOUN
gujaf-255	62	133	,	,	PUNCT
gujaf-255	62	134	banking	banking	NOUN
gujaf-255	62	135	crises	crisis	NOUN
gujaf-255	62	136	,	,	PUNCT
gujaf-255	62	137	bank	bank	NOUN
gujaf-255	62	138	’s	’s	PART
gujaf-255	62	139	profitability	profitability	NOUN
gujaf-255	62	140	,	,	PUNCT
gujaf-255	62	141	risk	risk	NOUN
gujaf-255	62	142	and	and	CCONJ
gujaf-255	62	143	insurance	insurance	NOUN
gujaf-255	62	144	issue	issue	NOUN
gujaf-255	62	145	,	,	PUNCT
gujaf-255	62	146	islamic	islamic	ADJ
gujaf-255	62	147	finance	finance	NOUN
gujaf-255	62	148	,	,	PUNCT
gujaf-255	62	149	conventional	conventional	ADJ
gujaf-255	62	150	and	and	CCONJ
gujaf-255	62	151	islamic	islamic	ADJ
gujaf-255	62	152	banks	bank	NOUN
gujaf-255	62	153	and	and	CCONJ
gujaf-255	62	154	so	so	ADV
gujaf-255	62	155	forth	forth	ADV
gujaf-255	62	156	.	.	PUNCT
gujaf-255	63	1	guidelines	guideline	NOUN
gujaf-255	63	2	for	for	ADP
gujaf-255	63	3	submission	submission	NOUN
gujaf-255	63	4	and	and	CCONJ
gujaf-255	63	5	manuscript	manuscript	NOUN
gujaf-255	63	6	format	format	VERB
gujaf-255	63	7	the	the	DET
gujaf-255	63	8	submission	submission	NOUN
gujaf-255	63	9	language	language	NOUN
gujaf-255	63	10	is	be	AUX
gujaf-255	63	11	english	english	PROPN
gujaf-255	63	12	and	and	CCONJ
gujaf-255	63	13	must	must	AUX
gujaf-255	63	14	be	be	AUX
gujaf-255	63	15	a	a	DET
gujaf-255	63	16	well	well	ADV
gujaf-255	63	17	-	-	PUNCT
gujaf-255	63	18	researched	research	VERB
gujaf-255	63	19	original	original	ADJ
gujaf-255	63	20	manuscript	manuscript	NOUN
gujaf-255	63	21	that	that	PRON
gujaf-255	63	22	has	have	AUX
gujaf-255	63	23	not	not	PART
gujaf-255	63	24	previously	previously	ADV
gujaf-255	63	25	been	be	AUX
gujaf-255	63	26	submitted	submit	VERB
gujaf-255	63	27	elsewhere	elsewhere	ADV
gujaf-255	63	28	for	for	ADP
gujaf-255	63	29	publication	publication	NOUN
gujaf-255	63	30	.	.	PUNCT
gujaf-255	64	1	the	the	DET
gujaf-255	64	2	paper	paper	NOUN
gujaf-255	64	3	should	should	AUX
gujaf-255	64	4	not	not	PART
gujaf-255	64	5	exceed	exceed	VERB
gujaf-255	64	6	more	more	ADJ
gujaf-255	64	7	than	than	ADP
gujaf-255	64	8	15	15	NUM
gujaf-255	64	9	pages	page	NOUN
gujaf-255	64	10	on	on	ADP
gujaf-255	64	11	a4	a4	NOUN
gujaf-255	64	12	type	type	NOUN
gujaf-255	64	13	paper	paper	NOUN
gujaf-255	64	14	in	in	ADP
gujaf-255	64	15	ms	ms	ADJ
gujaf-255	64	16	-	-	PUNCT
gujaf-255	64	17	word	word	NOUN
gujaf-255	64	18	format	format	NOUN
gujaf-255	64	19	,	,	PUNCT
gujaf-255	64	20	1.5	1.5	NUM
gujaf-255	64	21	-	-	PUNCT
gujaf-255	64	22	line	line	NOUN
gujaf-255	64	23	spacing	spacing	NOUN
gujaf-255	64	24	,	,	PUNCT
gujaf-255	64	25	12	12	NUM
gujaf-255	64	26	font	font	NOUN
gujaf-255	64	27	size	size	NOUN
gujaf-255	64	28	in	in	ADP
gujaf-255	64	29	times	time	NOUN
gujaf-255	64	30	new	new	ADJ
gujaf-255	64	31	roman	roman	NOUN
gujaf-255	64	32	.	.	PUNCT
gujaf-255	65	1	manuscript	manuscript	NOUN
gujaf-255	65	2	should	should	AUX
gujaf-255	65	3	be	be	AUX
gujaf-255	65	4	tested	test	VERB
gujaf-255	65	5	for	for	ADP
gujaf-255	65	6	plagiarism	plagiarism	NOUN
gujaf-255	65	7	before	before	ADP
gujaf-255	65	8	submission	submission	NOUN
gujaf-255	65	9	,	,	PUNCT
gujaf-255	65	10	as	as	SCONJ
gujaf-255	65	11	the	the	DET
gujaf-255	65	12	maximum	maximum	ADJ
gujaf-255	65	13	similarity	similarity	NOUN
gujaf-255	65	14	index	index	NOUN
gujaf-255	65	15	acceptable	acceptable	ADJ
gujaf-255	65	16	by	by	ADP
gujaf-255	65	17	gujaf	gujaf	NOUN
gujaf-255	65	18	is	be	AUX
gujaf-255	65	19	25	25	NUM
gujaf-255	65	20	percent	percent	NOUN
gujaf-255	65	21	.	.	PUNCT
gujaf-255	66	1	furthermore	furthermore	ADV
gujaf-255	66	2	,	,	PUNCT
gujaf-255	66	3	the	the	DET
gujaf-255	66	4	length	length	NOUN
gujaf-255	66	5	of	of	ADP
gujaf-255	66	6	a	a	DET
gujaf-255	66	7	complete	complete	ADJ
gujaf-255	66	8	article	article	NOUN
gujaf-255	66	9	should	should	AUX
gujaf-255	66	10	not	not	PART
gujaf-255	66	11	exceed	exceed	VERB
gujaf-255	66	12	5000	5000	NUM
gujaf-255	66	13	words	word	NOUN
gujaf-255	66	14	including	include	VERB
gujaf-255	66	15	an	an	DET
gujaf-255	66	16	abstract	abstract	NOUN
gujaf-255	66	17	of	of	ADP
gujaf-255	66	18	not	not	PART
gujaf-255	66	19	more	more	ADJ
gujaf-255	66	20	than	than	ADP
gujaf-255	66	21	250	250	NUM
gujaf-255	66	22	words	word	NOUN
gujaf-255	66	23	with	with	ADP
gujaf-255	66	24	a	a	DET
gujaf-255	66	25	minimum	minimum	NOUN
gujaf-255	66	26	of	of	ADP
gujaf-255	66	27	four	four	NUM
gujaf-255	66	28	key	key	ADJ
gujaf-255	66	29	words	word	NOUN
gujaf-255	66	30	immediately	immediately	ADV
gujaf-255	66	31	after	after	ADP
gujaf-255	66	32	the	the	DET
gujaf-255	66	33	abstract	abstract	NOUN
gujaf-255	66	34	.	.	PUNCT
gujaf-255	67	1	all	all	DET
gujaf-255	67	2	references	reference	NOUN
gujaf-255	67	3	including	include	VERB
gujaf-255	67	4	in	in	ADP
gujaf-255	67	5	text	text	NOUN
gujaf-255	67	6	citation	citation	NOUN
gujaf-255	67	7	and	and	CCONJ
gujaf-255	67	8	reference	reference	NOUN
gujaf-255	67	9	list	list	NOUN
gujaf-255	67	10	,	,	PUNCT
gujaf-255	67	11	tables	table	NOUN
gujaf-255	67	12	and	and	CCONJ
gujaf-255	67	13	figures	figure	NOUN
gujaf-255	67	14	should	should	AUX
gujaf-255	67	15	be	be	AUX
gujaf-255	67	16	in	in	ADP
gujaf-255	67	17	line	line	NOUN
gujaf-255	67	18	with	with	ADP
gujaf-255	67	19	apa	apa	PROPN
gujaf-255	67	20	7th	7th	PROPN
gujaf-255	67	21	edition	edition	NOUN
gujaf-255	67	22	publication	publication	NOUN
gujaf-255	67	23	manual	manual	NOUN
gujaf-255	67	24	.	.	PUNCT
gujaf-255	68	1	finally	finally	ADV
gujaf-255	68	2	,	,	PUNCT
gujaf-255	68	3	manuscript	manuscript	NOUN
gujaf-255	68	4	should	should	AUX
gujaf-255	68	5	be	be	AUX
gujaf-255	68	6	send	send	VERB
gujaf-255	68	7	to	to	ADP
gujaf-255	68	8	our	our	PRON
gujaf-255	68	9	email	email	NOUN
gujaf-255	68	10	address	address	NOUN
gujaf-255	68	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-255	68	12	and	and	CCONJ
gujaf-255	68	13	a	a	DET
gujaf-255	68	14	copy	copy	NOUN
gujaf-255	68	15	to	to	ADP
gujaf-255	68	16	our	our	PRON
gujaf-255	68	17	website	website	NOUN
gujaf-255	68	18	on	on	ADP
gujaf-255	68	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-255	68	20	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-255	68	21	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	VERB
gujaf-255	68	22	viii	viii	ADJ
gujaf-255	68	23	publication	publication	NOUN
gujaf-255	68	24	procedure	procedure	NOUN
gujaf-255	68	25	after	after	ADP
gujaf-255	68	26	receiving	receive	VERB
gujaf-255	68	27	a	a	DET
gujaf-255	68	28	manuscript	manuscript	NOUN
gujaf-255	68	29	that	that	PRON
gujaf-255	68	30	is	be	AUX
gujaf-255	68	31	within	within	ADP
gujaf-255	68	32	the	the	DET
gujaf-255	68	33	similarity	similarity	NOUN
gujaf-255	68	34	index	index	NOUN
gujaf-255	68	35	threshold	threshold	NOUN
gujaf-255	68	36	,	,	PUNCT
gujaf-255	68	37	a	a	DET
gujaf-255	68	38	confirmation	confirmation	NOUN
gujaf-255	68	39	email	email	NOUN
gujaf-255	68	40	will	will	AUX
gujaf-255	68	41	be	be	AUX
gujaf-255	68	42	send	send	VERB
gujaf-255	68	43	together	together	ADV
gujaf-255	68	44	with	with	ADP
gujaf-255	68	45	a	a	DET
gujaf-255	68	46	request	request	NOUN
gujaf-255	68	47	to	to	PART
gujaf-255	68	48	pay	pay	VERB
gujaf-255	68	49	a	a	DET
gujaf-255	68	50	review	review	NOUN
gujaf-255	68	51	proceeding	proceeding	NOUN
gujaf-255	68	52	fee	fee	NOUN
gujaf-255	68	53	.	.	PUNCT
gujaf-255	69	1	at	at	ADP
gujaf-255	69	2	this	this	DET
gujaf-255	69	3	point	point	NOUN
gujaf-255	69	4	,	,	PUNCT
gujaf-255	69	5	the	the	DET
gujaf-255	69	6	editorial	editorial	ADJ
gujaf-255	69	7	board	board	NOUN
gujaf-255	69	8	will	will	AUX
gujaf-255	69	9	take	take	VERB
gujaf-255	69	10	a	a	DET
gujaf-255	69	11	decision	decision	NOUN
gujaf-255	69	12	on	on	ADP
gujaf-255	69	13	accepting	accept	VERB
gujaf-255	69	14	,	,	PUNCT
gujaf-255	69	15	rejecting	reject	VERB
gujaf-255	69	16	or	or	CCONJ
gujaf-255	69	17	making	make	VERB
gujaf-255	69	18	a	a	DET
gujaf-255	69	19	resubmission	resubmission	NOUN
gujaf-255	69	20	of	of	ADP
gujaf-255	69	21	the	the	DET
gujaf-255	69	22	manuscript	manuscript	NOUN
gujaf-255	69	23	based	base	VERB
gujaf-255	69	24	on	on	ADP
gujaf-255	69	25	the	the	DET
gujaf-255	69	26	outcome	outcome	NOUN
gujaf-255	69	27	of	of	ADP
gujaf-255	69	28	the	the	DET
gujaf-255	69	29	double	double	ADJ
gujaf-255	69	30	-	-	PUNCT
gujaf-255	69	31	blind	blind	ADJ
gujaf-255	69	32	peer	peer	NOUN
gujaf-255	69	33	review	review	NOUN
gujaf-255	69	34	.	.	PUNCT
gujaf-255	70	1	those	those	DET
gujaf-255	70	2	authors	author	NOUN
gujaf-255	70	3	whose	whose	DET
gujaf-255	70	4	manuscript	manuscript	NOUN
gujaf-255	70	5	were	be	AUX
gujaf-255	70	6	accepted	accept	VERB
gujaf-255	70	7	for	for	ADP
gujaf-255	70	8	publication	publication	NOUN
gujaf-255	70	9	will	will	AUX
gujaf-255	70	10	be	be	AUX
gujaf-255	70	11	asked	ask	VERB
gujaf-255	70	12	to	to	PART
gujaf-255	70	13	pay	pay	VERB
gujaf-255	70	14	a	a	DET
gujaf-255	70	15	publication	publication	NOUN
gujaf-255	70	16	fee	fee	NOUN
gujaf-255	70	17	,	,	PUNCT
gujaf-255	70	18	after	after	ADP
gujaf-255	70	19	effecting	effect	VERB
gujaf-255	70	20	all	all	DET
gujaf-255	70	21	suggested	suggest	VERB
gujaf-255	70	22	corrections	correction	NOUN
gujaf-255	70	23	and	and	CCONJ
gujaf-255	70	24	changes	change	NOUN
gujaf-255	70	25	made	make	VERB
gujaf-255	70	26	on	on	ADP
gujaf-255	70	27	the	the	DET
gujaf-255	70	28	manuscript	manuscript	NOUN
gujaf-255	70	29	.	.	PUNCT
gujaf-255	71	1	all	all	DET
gujaf-255	71	2	corrected	correct	VERB
gujaf-255	71	3	papers	paper	NOUN
gujaf-255	71	4	returned	return	VERB
gujaf-255	71	5	within	within	ADP
gujaf-255	71	6	the	the	DET
gujaf-255	71	7	specified	specify	VERB
gujaf-255	71	8	time	time	NOUN
gujaf-255	71	9	frame	frame	NOUN
gujaf-255	71	10	will	will	AUX
gujaf-255	71	11	be	be	AUX
gujaf-255	71	12	published	publish	VERB
gujaf-255	71	13	in	in	ADP
gujaf-255	71	14	that	that	DET
gujaf-255	71	15	issue	issue	NOUN
gujaf-255	71	16	.	.	PUNCT
gujaf-255	72	1	payment	payment	NOUN
gujaf-255	72	2	details	detail	NOUN
gujaf-255	72	3	bank	bank	NOUN
gujaf-255	72	4	:	:	PUNCT
gujaf-255	72	5	fcmb	fcmb	PROPN
gujaf-255	72	6	account	account	PROPN
gujaf-255	72	7	number	number	NOUN
gujaf-255	72	8	:	:	PUNCT
gujaf-255	72	9	7278465011	7278465011	NUM
gujaf-255	72	10	account	account	NOUN
gujaf-255	72	11	name	name	NOUN
gujaf-255	72	12	:	:	PUNCT
gujaf-255	72	13	gusau	gusau	PROPN
gujaf-255	72	14	journal	journal	NOUN
gujaf-255	72	15	of	of	ADP
gujaf-255	72	16	accounting	accounting	NOUN
gujaf-255	72	17	and	and	CCONJ
gujaf-255	72	18	finance	finance	NOUN
gujaf-255	72	19	for	for	ADP
gujaf-255	72	20	inquiry	inquiry	NOUN
gujaf-255	72	21	the	the	DET
gujaf-255	72	22	head	head	NOUN
gujaf-255	72	23	,	,	PUNCT
gujaf-255	72	24	department	department	NOUN
gujaf-255	72	25	of	of	ADP
gujaf-255	72	26	accounting	accounting	NOUN
gujaf-255	72	27	and	and	CCONJ
gujaf-255	72	28	finance	finance	NOUN
gujaf-255	72	29	,	,	PUNCT
gujaf-255	72	30	federal	federal	ADJ
gujaf-255	72	31	university	university	NOUN
gujaf-255	72	32	gusau	gusau	PROPN
gujaf-255	72	33	,	,	PUNCT
gujaf-255	72	34	zamfara	zamfara	PROPN
gujaf-255	72	35	state	state	PROPN
gujaf-255	72	36	.	.	PUNCT
gujaf-255	73	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-255	74	1	+2348069393824	+2348069393824	PRON
gujaf-255	74	2	for	for	ADP
gujaf-255	74	3	more	more	ADJ
gujaf-255	74	4	information	information	NOUN
gujaf-255	74	5	,	,	PUNCT
gujaf-255	74	6	contact	contact	VERB
gujaf-255	74	7	the	the	DET
gujaf-255	74	8	editor	editor	NOUN
gujaf-255	74	9	-	-	PUNCT
gujaf-255	74	10	in	in	ADP
gujaf-255	74	11	-	-	PUNCT
gujaf-255	74	12	chief	chief	NOUN
gujaf-255	74	13	on	on	ADP
gujaf-255	74	14	+2348067766435	+2348067766435	NUM
gujaf-255	74	15	the	the	DET
gujaf-255	74	16	associate	associate	ADJ
gujaf-255	74	17	editor	editor	NOUN
gujaf-255	74	18	on	on	ADP
gujaf-255	74	19	+2348036057525	+2348036057525	NUM
gujaf-255	74	20	or	or	CCONJ
gujaf-255	74	21	visit	visit	VERB
gujaf-255	74	22	our	our	PRON
gujaf-255	74	23	website	website	NOUN
gujaf-255	74	24	on	on	ADP
gujaf-255	74	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-255	74	26	or	or	CCONJ
gujaf-255	74	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-255	75	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-255	75	2	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-255	75	3	ix	ix	PROPN
gujaf-255	75	4	contents	content	NOUN
gujaf-255	75	5	board	board	NOUN
gujaf-255	75	6	characteristics	characteristic	NOUN
gujaf-255	75	7	and	and	CCONJ
gujaf-255	75	8	financial	financial	ADJ
gujaf-255	75	9	performance	performance	NOUN
gujaf-255	75	10	:	:	PUNCT
gujaf-255	75	11	evidence	evidence	NOUN
gujaf-255	75	12	from	from	ADP
gujaf-255	75	13	listed	list	VERB
gujaf-255	75	14	deposit	deposit	NOUN
gujaf-255	75	15	money	money	NOUN
gujaf-255	75	16	banks	bank	NOUN
gujaf-255	75	17	in	in	ADP
gujaf-255	75	18	nigeria	nigeria	PROPN
gujaf-255	75	19	1	1	NUM
gujaf-255	75	20	abdullahi	abdullahi	PROPN
gujaf-255	75	21	bala	bala	PROPN
gujaf-255	75	22	ado	ado	PROPN
gujaf-255	75	23	,	,	PUNCT
gujaf-255	75	24	norfadzilah	norfadzilah	PROPN
gujaf-255	75	25	nik	nik	PROPN
gujaf-255	75	26	mohd	mohd	PROPN
gujaf-255	75	27	rashid	rashid	PROPN
gujaf-255	75	28	,	,	PUNCT
gujaf-255	75	29	sa’adatu	sa’adatu	PROPN
gujaf-255	75	30	b.	b.	PROPN
gujaf-255	75	31	adam	adam	PROPN
gujaf-255	75	32	,	,	PUNCT
gujaf-255	75	33	binta	binta	PROPN
gujaf-255	75	34	abubakar	abubakar	PROPN
gujaf-255	75	35	nuhu	nuhu	NOUN
gujaf-255	75	36	,	,	PUNCT
gujaf-255	75	37	hassanat	hassanat	PROPN
gujaf-255	75	38	salawu	salawu	NOUN
gujaf-255	75	39	salihu	salihu	PROPN
gujaf-255	75	40	and	and	CCONJ
gujaf-255	75	41	tariro	tariro	VERB
gujaf-255	75	42	masunda	masunda	NOUN
gujaf-255	75	43	welfare	welfare	NOUN
gujaf-255	75	44	,	,	PUNCT
gujaf-255	75	45	inflation	inflation	NOUN
gujaf-255	75	46	,	,	PUNCT
gujaf-255	75	47	and	and	CCONJ
gujaf-255	75	48	pension	pension	NOUN
gujaf-255	75	49	income	income	NOUN
gujaf-255	75	50	inequality	inequality	NOUN
gujaf-255	75	51	among	among	ADP
gujaf-255	75	52	the	the	DET
gujaf-255	75	53	bottom	bottom	NOUN
gujaf-255	75	54	and	and	CCONJ
gujaf-255	75	55	top	top	ADJ
gujaf-255	75	56	income	income	NOUN
gujaf-255	75	57	quintiles	quintile	NOUN
gujaf-255	75	58	and	and	CCONJ
gujaf-255	75	59	decile	decile	NOUN
gujaf-255	75	60	:	:	PUNCT
gujaf-255	75	61	an	an	DET
gujaf-255	75	62	implication	implication	NOUN
gujaf-255	75	63	of	of	ADP
gujaf-255	75	64	kaduna	kaduna	PROPN
gujaf-255	75	65	state	state	PROPN
gujaf-255	75	66	pension	pension	NOUN
gujaf-255	75	67	reform	reform	NOUN
gujaf-255	75	68	18	18	NUM
gujaf-255	75	69	prof	prof	NOUN
gujaf-255	75	70	.	.	PUNCT
gujaf-255	75	71	salamatu	salamatu	PROPN
gujaf-255	75	72	i.	i.	PROPN
gujaf-255	75	73	isah	isah	PROPN
gujaf-255	75	74	,	,	PUNCT
gujaf-255	75	75	ibrahim	ibrahim	PROPN
gujaf-255	75	76	kekere	kekere	PROPN
gujaf-255	75	77	sule	sule	PROPN
gujaf-255	75	78	(	(	PUNCT
gujaf-255	75	79	phd	phd	NOUN
gujaf-255	75	80	)	)	PUNCT
gujaf-255	75	81	political	political	ADJ
gujaf-255	75	82	connection	connection	NOUN
gujaf-255	75	83	,	,	PUNCT
gujaf-255	75	84	audit	audit	NOUN
gujaf-255	75	85	fees	fee	NOUN
gujaf-255	75	86	,	,	PUNCT
gujaf-255	75	87	audit	audit	NOUN
gujaf-255	75	88	quality	quality	NOUN
gujaf-255	75	89	,	,	PUNCT
gujaf-255	75	90	and	and	CCONJ
gujaf-255	75	91	tax	tax	NOUN
gujaf-255	75	92	avoidance	avoidance	NOUN
gujaf-255	75	93	31	31	NUM
gujaf-255	75	94	novita	novita	PROPN
gujaf-255	75	95	dwi	dwi	PROPN
gujaf-255	75	96	damayanti	damayanti	PROPN
gujaf-255	75	97	,	,	PUNCT
gujaf-255	75	98	m	m	VERB
gujaf-255	75	99	khoirurusydi	khoirurusydi	ADJ
gujaf-255	75	100	,	,	PUNCT
gujaf-255	75	101	wuryanandayani	wuryanandayani	ADJ
gujaf-255	75	102	firm	firm	ADJ
gujaf-255	75	103	attributes	attribute	NOUN
gujaf-255	75	104	and	and	CCONJ
gujaf-255	75	105	shareholder	shareholder	NOUN
gujaf-255	75	106	’s	’s	PART
gujaf-255	75	107	wealth	wealth	NOUN
gujaf-255	75	108	of	of	ADP
gujaf-255	75	109	listed	list	VERB
gujaf-255	75	110	deposit	deposit	NOUN
gujaf-255	75	111	money	money	NOUN
gujaf-255	75	112	banks	bank	NOUN
gujaf-255	75	113	in	in	ADP
gujaf-255	75	114	nigeria	nigeria	PROPN
gujaf-255	75	115	47	47	NUM
gujaf-255	75	116	a.a	a.a	PROPN
gujaf-255	75	117	.	.	PROPN
gujaf-255	75	118	mustapha	mustapha	PROPN
gujaf-255	75	119	,	,	PUNCT
gujaf-255	75	120	prof	prof	PROPN
gujaf-255	75	121	.	.	PUNCT
gujaf-255	76	1	m.s	m.s	PROPN
gujaf-255	76	2	.	.	PROPN
gujaf-255	76	3	tijjani	tijjani	PROPN
gujaf-255	76	4	,	,	PUNCT
gujaf-255	76	5	s.	s.	PROPN
gujaf-255	76	6	salami	salami	PROPN
gujaf-255	76	7	phd	phd	PROPN
gujaf-255	76	8	financial	financial	ADJ
gujaf-255	76	9	determinants	determinant	NOUN
gujaf-255	76	10	of	of	ADP
gujaf-255	76	11	entrepreneurship	entrepreneurship	NOUN
gujaf-255	76	12	in	in	ADP
gujaf-255	76	13	nigeria	nigeria	PROPN
gujaf-255	76	14	67	67	NUM
gujaf-255	76	15	precious	precious	ADJ
gujaf-255	76	16	adukwu	adukwu	NOUN
gujaf-255	76	17	,	,	PUNCT
gujaf-255	76	18	hyeladi	hyeladi	PROPN
gujaf-255	76	19	stanley	stanley	PROPN
gujaf-255	76	20	dibal	dibal	PROPN
gujaf-255	76	21	work	work	PROPN
gujaf-255	76	22	environment	environment	PROPN
gujaf-255	76	23	,	,	PUNCT
gujaf-255	76	24	remuneration	remuneration	NOUN
gujaf-255	76	25	and	and	CCONJ
gujaf-255	76	26	accounting	accounting	NOUN
gujaf-255	76	27	lecturers	lecturer	NOUN
gujaf-255	76	28	’	’	PART
gujaf-255	76	29	performance	performance	NOUN
gujaf-255	76	30	in	in	ADP
gujaf-255	76	31	polytechnics	polytechnic	NOUN
gujaf-255	76	32	in	in	ADP
gujaf-255	76	33	north	north	PROPN
gujaf-255	76	34	west	west	PROPN
gujaf-255	76	35	,	,	PUNCT
gujaf-255	76	36	nigeria	nigeria	PROPN
gujaf-255	76	37	88	88	NUM
gujaf-255	76	38	dr	dr	PROPN
gujaf-255	76	39	.	.	PROPN
gujaf-255	76	40	aliyu	aliyu	PROPN
gujaf-255	76	41	abdullahi	abdullahi	PROPN
gujaf-255	76	42	ahmed	ahmed	PROPN
gujaf-255	76	43	,	,	PUNCT
gujaf-255	76	44	rabiatu	rabiatu	NOUN
gujaf-255	76	45	ahmed	ahme	VERB
gujaf-255	76	46	relative	relative	ADJ
gujaf-255	76	47	efficiency	efficiency	NOUN
gujaf-255	76	48	of	of	ADP
gujaf-255	76	49	the	the	DET
gujaf-255	76	50	capital	capital	NOUN
gujaf-255	76	51	market	market	NOUN
gujaf-255	76	52	over	over	ADP
gujaf-255	76	53	the	the	DET
gujaf-255	76	54	money	money	NOUN
gujaf-255	76	55	market	market	NOUN
gujaf-255	76	56	in	in	ADP
gujaf-255	76	57	a	a	DET
gujaf-255	76	58	growth	growth	NOUN
gujaf-255	76	59	-	-	PUNCT
gujaf-255	76	60	financing	financing	NOUN
gujaf-255	76	61	economy	economy	NOUN
gujaf-255	76	62	110	110	NUM
gujaf-255	76	63	adedeji	adedeji	PROPN
gujaf-255	76	64	daniel	daniel	PROPN
gujaf-255	76	65	gbadebo	gbadebo	PROPN
gujaf-255	76	66	board	board	PROPN
gujaf-255	76	67	education	education	PROPN
gujaf-255	76	68	,	,	PUNCT
gujaf-255	76	69	director	director	NOUN
gujaf-255	76	70	's	's	PART
gujaf-255	76	71	age	age	NOUN
gujaf-255	76	72	and	and	CCONJ
gujaf-255	76	73	earnings	earning	NOUN
gujaf-255	76	74	management	management	NOUN
gujaf-255	76	75	of	of	ADP
gujaf-255	76	76	listed	list	VERB
gujaf-255	76	77	deposit	deposit	NOUN
gujaf-255	76	78	money	money	NOUN
gujaf-255	76	79	banks	bank	NOUN
gujaf-255	76	80	in	in	ADP
gujaf-255	76	81	nigeria	nigeria	PROPN
gujaf-255	76	82	131	131	NUM
gujaf-255	76	83	idris	idris	PROPN
gujaf-255	76	84	ibrahimphd	ibrahimphd	PROPN
gujaf-255	76	85	,	,	PUNCT
gujaf-255	76	86	prof	prof	PROPN
gujaf-255	76	87	.	.	PUNCT
gujaf-255	77	1	luka	luka	PROPN
gujaf-255	77	2	mailafia	mailafia	PROPN
gujaf-255	77	3	,	,	PUNCT
gujaf-255	77	4	salami	salami	ADJ
gujaf-255	77	5	suleiman	suleiman	PROPN
gujaf-255	77	6	phd	phd	PROPN
gujaf-255	77	7	ownership	ownership	NOUN
gujaf-255	77	8	concentration	concentration	NOUN
gujaf-255	77	9	’s	’s	PART
gujaf-255	77	10	moderating	moderate	VERB
gujaf-255	77	11	effect	effect	NOUN
gujaf-255	77	12	on	on	ADP
gujaf-255	77	13	dividend	dividend	NOUN
gujaf-255	77	14	payout	payout	NOUN
gujaf-255	77	15	and	and	CCONJ
gujaf-255	77	16	tobin	tobin	NOUN
gujaf-255	77	17	’s	’s	PART
gujaf-255	77	18	q	q	NOUN
gujaf-255	77	19	in	in	ADP
gujaf-255	77	20	the	the	DET
gujaf-255	77	21	nigerian	nigerian	ADJ
gujaf-255	77	22	consumer	consumer	NOUN
gujaf-255	77	23	goods	good	NOUN
gujaf-255	77	24	sector	sector	NOUN
gujaf-255	77	25	.	.	PUNCT
gujaf-255	78	1	149	149	NUM
gujaf-255	78	2	ovbe	ovbe	PROPN
gujaf-255	78	3	simon	simon	PROPN
gujaf-255	78	4	akpadaka	akpadaka	PROPN
gujaf-255	78	5	x	x	PROPN
gujaf-255	78	6	foreign	foreign	ADJ
gujaf-255	78	7	direct	direct	ADJ
gujaf-255	78	8	investment	investment	NOUN
gujaf-255	78	9	,	,	PUNCT
gujaf-255	78	10	renewable	renewable	ADJ
gujaf-255	78	11	energy	energy	NOUN
gujaf-255	78	12	and	and	CCONJ
gujaf-255	78	13	economic	economic	ADJ
gujaf-255	78	14	growth	growth	NOUN
gujaf-255	78	15	:	:	PUNCT
gujaf-255	78	16	an	an	DET
gujaf-255	78	17	empirical	empirical	ADJ
gujaf-255	78	18	analysis	analysis	NOUN
gujaf-255	78	19	from	from	ADP
gujaf-255	78	20	south	south	PROPN
gujaf-255	78	21	africa	africa	PROPN
gujaf-255	78	22	.	.	PUNCT
gujaf-255	79	1	167	167	NUM
gujaf-255	79	2	ahmed	ahmed	PROPN
gujaf-255	79	3	oluwatobi	oluwatobi	PROPN
gujaf-255	79	4	adekunle	adekunle	PROPN
gujaf-255	79	5	impact	impact	NOUN
gujaf-255	79	6	of	of	ADP
gujaf-255	79	7	digital	digital	ADJ
gujaf-255	79	8	financial	financial	ADJ
gujaf-255	79	9	services	service	NOUN
gujaf-255	79	10	on	on	ADP
gujaf-255	79	11	savings	saving	NOUN
gujaf-255	79	12	development	development	NOUN
gujaf-255	79	13	in	in	ADP
gujaf-255	79	14	nigeria	nigeria	PROPN
gujaf-255	79	15	182	182	NUM
gujaf-255	79	16	iro	iro	PROPN
gujaf-255	79	17	,	,	PUNCT
gujaf-255	79	18	onyinyechi	onyinyechi	NOUN
gujaf-255	79	19	adanna	adanna	NOUN
gujaf-255	79	20	,	,	PUNCT
gujaf-255	79	21	eke	eke	ADJ
gujaf-255	79	22	,	,	PUNCT
gujaf-255	79	23	patrick	patrick	PROPN
gujaf-255	79	24	omoruyi	omoruyi	PROPN
gujaf-255	79	25	,	,	PUNCT
gujaf-255	79	26	yunisa	yunisa	PROPN
gujaf-255	79	27	,	,	PUNCT
gujaf-255	79	28	simon	simon	PROPN
gujaf-255	79	29	amodu	amodu	PROPN
gujaf-255	79	30	,	,	PUNCT
gujaf-255	79	31	shekoni	shekoni	NOUN
gujaf-255	79	32	,	,	PUNCT
gujaf-255	79	33	nurudeen	nurudeen	NOUN
gujaf-255	79	34	adebayo	adebayo	PROPN
gujaf-255	79	35	account	account	PROPN
gujaf-255	79	36	receivable	receivable	ADJ
gujaf-255	79	37	management	management	NOUN
gujaf-255	79	38	and	and	CCONJ
gujaf-255	79	39	financial	financial	ADJ
gujaf-255	79	40	performance	performance	NOUN
gujaf-255	79	41	of	of	ADP
gujaf-255	79	42	listed	list	VERB
gujaf-255	79	43	consumer	consumer	NOUN
gujaf-255	79	44	goods	good	NOUN
gujaf-255	79	45	firms	firm	NOUN
gujaf-255	79	46	in	in	ADP
gujaf-255	79	47	nigeria	nigeria	PROPN
gujaf-255	79	48	209	209	NUM
gujaf-255	79	49	umar	umar	PROPN
gujaf-255	79	50	suleiman	suleiman	PROPN
gujaf-255	79	51	abubakar	abubakar	PROPN
gujaf-255	79	52	dabai	dabai	PROPN
gujaf-255	79	53	,	,	PUNCT
gujaf-255	79	54	biyai	biyai	PROPN
gujaf-255	79	55	shepnaan	shepnaan	PROPN
gujaf-255	79	56	,	,	PUNCT
gujaf-255	79	57	hajara	hajara	PROPN
gujaf-255	79	58	abubakar	abubakar	PROPN
gujaf-255	79	59	jimoh	jimoh	PROPN
gujaf-255	79	60	,	,	PUNCT
gujaf-255	79	61	haruna	haruna	PROPN
gujaf-255	79	62	halimah	halimah	PROPN
gujaf-255	79	63	sani	sani	PROPN
gujaf-255	79	64	sambo	sambo	PROPN
gujaf-255	79	65	phd	phd	PROPN
gujaf-255	79	66	stable	stable	ADJ
gujaf-255	79	67	dividend	dividend	NOUN
gujaf-255	79	68	policy	policy	NOUN
gujaf-255	79	69	and	and	CCONJ
gujaf-255	79	70	value	value	NOUN
gujaf-255	79	71	of	of	ADP
gujaf-255	79	72	listed	list	VERB
gujaf-255	79	73	healthcare	healthcare	NOUN
gujaf-255	79	74	firms	firm	NOUN
gujaf-255	79	75	in	in	ADP
gujaf-255	79	76	nigeria	nigeria	PROPN
gujaf-255	79	77	227	227	NUM
gujaf-255	79	78	maimuna	maimuna	PROPN
gujaf-255	79	79	adamu	adamu	PROPN
gujaf-255	79	80	salihu	salihu	PROPN
gujaf-255	79	81	,	,	PUNCT
gujaf-255	79	82	aminu	aminu	PROPN
gujaf-255	79	83	danladi	danladi	PROPN
gujaf-255	79	84	ahmad	ahmad	PROPN
gujaf-255	79	85	,	,	PUNCT
gujaf-255	79	86	zaharaddeen	zaharaddeen	NUM
gujaf-255	79	87	salisu	salisu	ADJ
gujaf-255	79	88	maigoshi	maigoshi	NOUN
gujaf-255	79	89	,	,	PUNCT
gujaf-255	79	90	naja'atu	naja'atu	ADJ
gujaf-255	79	91	bala	bala	NOUN
gujaf-255	79	92	rabiu	rabiu	VERB
gujaf-255	79	93	the	the	DET
gujaf-255	79	94	impact	impact	NOUN
gujaf-255	79	95	of	of	ADP
gujaf-255	79	96	monetary	monetary	ADJ
gujaf-255	79	97	policy	policy	NOUN
gujaf-255	79	98	on	on	ADP
gujaf-255	79	99	small	small	ADJ
gujaf-255	79	100	and	and	CCONJ
gujaf-255	79	101	medium	medium	ADJ
gujaf-255	79	102	scale	scale	NOUN
gujaf-255	79	103	enterprises	enterprise	NOUN
gujaf-255	79	104	(	(	PUNCT
gujaf-255	79	105	smes	sme	NOUN
gujaf-255	79	106	)	)	PUNCT
gujaf-255	79	107	in	in	ADP
gujaf-255	79	108	the	the	DET
gujaf-255	79	109	period	period	NOUN
gujaf-255	79	110	of	of	ADP
gujaf-255	79	111	economic	economic	ADJ
gujaf-255	79	112	crises	crisis	NOUN
gujaf-255	79	113	.	.	PUNCT
gujaf-255	80	1	240	240	NUM
gujaf-255	80	2	ahmed	ahmed	PROPN
gujaf-255	80	3	oluwatobi	oluwatobi	PROPN
gujaf-255	80	4	adekunle	adekunle	PROPN
gujaf-255	80	5	.	.	PUNCT
gujaf-255	81	1	ceo	ceo	NOUN
gujaf-255	81	2	age	age	NOUN
gujaf-255	81	3	and	and	CCONJ
gujaf-255	81	4	gender	gender	NOUN
gujaf-255	81	5	on	on	ADP
gujaf-255	81	6	financial	financial	ADJ
gujaf-255	81	7	distress	distress	NOUN
gujaf-255	81	8	likelihood	likelihood	NOUN
gujaf-255	81	9	of	of	ADP
gujaf-255	81	10	listed	list	VERB
gujaf-255	81	11	deposit	deposit	NOUN
gujaf-255	81	12	money	money	NOUN
gujaf-255	81	13	banks	bank	NOUN
gujaf-255	81	14	in	in	ADP
gujaf-255	81	15	nigeria	nigeria	PROPN
gujaf-255	81	16	:	:	PUNCT
gujaf-255	81	17	moderated	moderate	VERB
gujaf-255	81	18	by	by	ADP
gujaf-255	81	19	risk	risk	NOUN
gujaf-255	81	20	committee	committee	NOUN
gujaf-255	81	21	gender	gender	NOUN
gujaf-255	81	22	254	254	NUM
gujaf-255	81	23	idris	idris	PROPN
gujaf-255	81	24	mohammed	mohammed	PROPN
gujaf-255	81	25	,	,	PUNCT
gujaf-255	81	26	joshua	joshua	PROPN
gujaf-255	81	27	okpanachi	okpanachi	PROPN
gujaf-255	81	28	,	,	PUNCT
gujaf-255	81	29	onipeadabenege	onipeadabenege	PROPN
gujaf-255	81	30	yahaya	yahaya	PROPN
gujaf-255	81	31	,	,	PUNCT
gujaf-255	81	32	suleiman	suleiman	PROPN
gujaf-255	81	33	tauhid	tauhid	PROPN
gujaf-255	81	34	209	209	NUM
gujaf-255	81	35	account	account	NOUN
gujaf-255	81	36	receivable	receivable	ADJ
gujaf-255	81	37	management	management	NOUN
gujaf-255	81	38	and	and	CCONJ
gujaf-255	81	39	financial	financial	ADJ
gujaf-255	81	40	performance	performance	NOUN
gujaf-255	81	41	of	of	ADP
gujaf-255	81	42	listed	list	VERB
gujaf-255	81	43	consumer	consumer	NOUN
gujaf-255	81	44	goods	good	NOUN
gujaf-255	81	45	firms	firm	NOUN
gujaf-255	81	46	in	in	ADP
gujaf-255	81	47	nigeria	nigeria	PROPN
gujaf-255	81	48	umar	umar	PROPN
gujaf-255	81	49	suleiman	suleiman	PROPN
gujaf-255	81	50	abubakar	abubakar	PROPN
gujaf-255	81	51	dabai	dabai	VERB
gujaf-255	81	52	department	department	PROPN
gujaf-255	81	53	of	of	ADP
gujaf-255	81	54	management	management	NOUN
gujaf-255	81	55	studies	study	NOUN
gujaf-255	81	56	nigerian	nigerian	PROPN
gujaf-255	81	57	defence	defence	PROPN
gujaf-255	81	58	academy	academy	PROPN
gujaf-255	81	59	kaduna	kaduna	PROPN
gujaf-255	81	60	,	,	PUNCT
gujaf-255	81	61	nigeria	nigeria	PROPN
gujaf-255	81	62	umarsdabai@gmail.com	umarsdabai@gmail.com	X
gujaf-255	82	1	biyai	biyai	PROPN
gujaf-255	82	2	shepnaan	shepnaan	PROPN
gujaf-255	82	3	department	department	PROPN
gujaf-255	82	4	of	of	ADP
gujaf-255	82	5	management	management	NOUN
gujaf-255	82	6	studies	study	NOUN
gujaf-255	82	7	nigerian	nigerian	PROPN
gujaf-255	82	8	defence	defence	PROPN
gujaf-255	82	9	academy	academy	PROPN
gujaf-255	82	10	kaduna	kaduna	PROPN
gujaf-255	82	11	,	,	PUNCT
gujaf-255	82	12	nigeria	nigeria	PROPN
gujaf-255	82	13	hajara	hajara	PROPN
gujaf-255	82	14	abubakar	abubakar	PROPN
gujaf-255	82	15	department	department	PROPN
gujaf-255	82	16	of	of	ADP
gujaf-255	82	17	management	management	NOUN
gujaf-255	82	18	studies	study	NOUN
gujaf-255	82	19	nigerian	nigerian	PROPN
gujaf-255	82	20	defence	defence	PROPN
gujaf-255	82	21	academy	academy	PROPN
gujaf-255	82	22	kaduna	kaduna	PROPN
gujaf-255	82	23	,	,	PUNCT
gujaf-255	82	24	nigeria	nigeria	PROPN
gujaf-255	82	25	hajaraabubakar@gmai.com	hajaraabubakar@gmai.com	PROPN
gujaf-255	83	1	jimoh	jimoh	PROPN
gujaf-255	83	2	haruna	haruna	PROPN
gujaf-255	83	3	department	department	PROPN
gujaf-255	83	4	of	of	ADP
gujaf-255	83	5	management	management	NOUN
gujaf-255	83	6	studies	study	NOUN
gujaf-255	83	7	nigerian	nigerian	PROPN
gujaf-255	83	8	defence	defence	PROPN
gujaf-255	83	9	academy	academy	PROPN
gujaf-255	83	10	kaduna	kaduna	PROPN
gujaf-255	83	11	,	,	PUNCT
gujaf-255	83	12	nigeria	nigeria	PROPN
gujaf-255	83	13	hoomnan1@gmail.com	hoomnan1@gmail.com	PROPN
gujaf-255	83	14	halimah	halimah	PROPN
gujaf-255	83	15	sani	sani	PROPN
gujaf-255	83	16	sambo	sambo	PROPN
gujaf-255	83	17	phd	phd	PROPN
gujaf-255	83	18	department	department	PROPN
gujaf-255	83	19	of	of	ADP
gujaf-255	83	20	actuarial	actuarial	PROPN
gujaf-255	83	21	sciences	sciences	PROPN
gujaf-255	83	22	&	&	CCONJ
gujaf-255	83	23	insurance	insurance	PROPN
gujaf-255	83	24	abu	abu	PROPN
gujaf-255	83	25	business	business	PROPN
gujaf-255	83	26	school	school	PROPN
gujaf-255	83	27	,	,	PUNCT
gujaf-255	83	28	ahmadu	ahmadu	PROPN
gujaf-255	83	29	bello	bello	PROPN
gujaf-255	83	30	university	university	PROPN
gujaf-255	83	31	zaria	zaria	PROPN
gujaf-255	83	32	,	,	PUNCT
gujaf-255	83	33	nigeria	nigeria	PROPN
gujaf-255	83	34	halimahssambo247@gmail.com	halimahssambo247@gmail.com	X
gujaf-255	84	1	abstract	abstract	ADJ
gujaf-255	84	2	the	the	DET
gujaf-255	84	3	study	study	NOUN
gujaf-255	84	4	looks	look	VERB
gujaf-255	84	5	at	at	ADP
gujaf-255	84	6	the	the	DET
gujaf-255	84	7	implications	implication	NOUN
gujaf-255	84	8	of	of	ADP
gujaf-255	84	9	account	account	NOUN
gujaf-255	84	10	receivables	receivables	NOUN
gujaf-255	84	11	management	management	NOUN
gujaf-255	84	12	of	of	ADP
gujaf-255	84	13	quoted	quote	VERB
gujaf-255	84	14	consumer	consumer	NOUN
gujaf-255	84	15	goods	good	NOUN
gujaf-255	84	16	firms	firm	NOUN
gujaf-255	84	17	’	'	PUNCT
gujaf-255	84	18	financial	financial	ADJ
gujaf-255	84	19	performance	performance	NOUN
gujaf-255	84	20	in	in	ADP
gujaf-255	84	21	nigeria	nigeria	PROPN
gujaf-255	84	22	.	.	PUNCT
gujaf-255	85	1	the	the	DET
gujaf-255	85	2	study	study	NOUN
gujaf-255	85	3	population	population	NOUN
gujaf-255	85	4	is	be	AUX
gujaf-255	85	5	made	make	VERB
gujaf-255	85	6	up	up	ADP
gujaf-255	85	7	of	of	ADP
gujaf-255	85	8	the	the	DET
gujaf-255	85	9	entire	entire	ADJ
gujaf-255	85	10	consumer	consumer	NOUN
gujaf-255	85	11	goods	good	NOUN
gujaf-255	85	12	firms	firm	NOUN
gujaf-255	85	13	listed	list	VERB
gujaf-255	85	14	in	in	ADP
gujaf-255	85	15	nigeria	nigeria	PROPN
gujaf-255	85	16	.	.	PUNCT
gujaf-255	86	1	the	the	DET
gujaf-255	86	2	total	total	ADJ
gujaf-255	86	3	population	population	NOUN
gujaf-255	86	4	stands	stand	VERB
gujaf-255	86	5	at	at	ADP
gujaf-255	86	6	23	23	NUM
gujaf-255	86	7	consumer	consumer	NOUN
gujaf-255	86	8	goods	good	NOUN
gujaf-255	86	9	firms	firm	NOUN
gujaf-255	86	10	as	as	ADP
gujaf-255	86	11	at	at	ADP
gujaf-255	86	12	31st	31st	PROPN
gujaf-255	86	13	december	december	PROPN
gujaf-255	86	14	,	,	PUNCT
gujaf-255	86	15	2022	2022	NUM
gujaf-255	86	16	.	.	PUNCT
gujaf-255	87	1	a	a	DET
gujaf-255	87	2	sample	sample	NOUN
gujaf-255	87	3	of	of	ADP
gujaf-255	87	4	13	13	NUM
gujaf-255	87	5	firms	firm	NOUN
gujaf-255	87	6	were	be	AUX
gujaf-255	87	7	arrived	arrive	VERB
gujaf-255	87	8	at	at	ADP
gujaf-255	87	9	by	by	ADP
gujaf-255	87	10	adopting	adopt	VERB
gujaf-255	87	11	a	a	DET
gujaf-255	87	12	census	census	NOUN
gujaf-255	87	13	sampling	sample	VERB
gujaf-255	87	14	techniques	technique	NOUN
gujaf-255	87	15	by	by	ADP
gujaf-255	87	16	selecting	select	VERB
gujaf-255	87	17	only	only	ADJ
gujaf-255	87	18	firms	firm	NOUN
gujaf-255	87	19	with	with	ADP
gujaf-255	87	20	complete	complete	ADJ
gujaf-255	87	21	financial	financial	ADJ
gujaf-255	87	22	information	information	NOUN
gujaf-255	87	23	for	for	ADP
gujaf-255	87	24	a	a	DET
gujaf-255	87	25	period	period	NOUN
gujaf-255	87	26	of	of	ADP
gujaf-255	87	27	2013	2013	NUM
gujaf-255	87	28	to	to	ADP
gujaf-255	87	29	2022	2022	NUM
gujaf-255	87	30	.	.	PUNCT
gujaf-255	88	1	the	the	DET
gujaf-255	88	2	study	study	NOUN
gujaf-255	88	3	employed	employ	VERB
gujaf-255	88	4	a	a	DET
gujaf-255	88	5	secondary	secondary	ADJ
gujaf-255	88	6	data	datum	NOUN
gujaf-255	88	7	gathering	gathering	NOUN
gujaf-255	88	8	strategy	strategy	NOUN
gujaf-255	88	9	to	to	PART
gujaf-255	88	10	obtain	obtain	VERB
gujaf-255	88	11	data	datum	NOUN
gujaf-255	88	12	from	from	ADP
gujaf-255	88	13	the	the	DET
gujaf-255	88	14	annual	annual	ADJ
gujaf-255	88	15	report	report	NOUN
gujaf-255	88	16	and	and	CCONJ
gujaf-255	88	17	accounts	account	NOUN
gujaf-255	88	18	of	of	ADP
gujaf-255	88	19	selected	select	VERB
gujaf-255	88	20	firms	firm	NOUN
gujaf-255	88	21	.	.	PUNCT
gujaf-255	89	1	data	datum	NOUN
gujaf-255	89	2	for	for	ADP
gujaf-255	89	3	the	the	DET
gujaf-255	89	4	study	study	NOUN
gujaf-255	89	5	were	be	AUX
gujaf-255	89	6	analysed	analyse	VERB
gujaf-255	89	7	with	with	ADP
gujaf-255	89	8	assistance	assistance	NOUN
gujaf-255	89	9	of	of	ADP
gujaf-255	89	10	stata	stata	ADJ
gujaf-255	89	11	13	13	NUM
gujaf-255	89	12	statistical	statistical	ADJ
gujaf-255	89	13	software	software	NOUN
gujaf-255	89	14	.	.	PUNCT
gujaf-255	90	1	the	the	DET
gujaf-255	90	2	findings	finding	NOUN
gujaf-255	90	3	of	of	ADP
gujaf-255	90	4	the	the	DET
gujaf-255	90	5	study	study	NOUN
gujaf-255	90	6	reveals	reveal	VERB
gujaf-255	90	7	that	that	SCONJ
gujaf-255	90	8	average	average	ADJ
gujaf-255	90	9	receivable	receivable	ADJ
gujaf-255	90	10	turnover	turnover	NOUN
gujaf-255	90	11	has	have	VERB
gujaf-255	90	12	negative	negative	ADJ
gujaf-255	90	13	insignificance	insignificance	NOUN
gujaf-255	90	14	impact	impact	NOUN
gujaf-255	90	15	on	on	ADP
gujaf-255	90	16	financial	financial	ADJ
gujaf-255	90	17	performance	performance	NOUN
gujaf-255	90	18	and	and	CCONJ
gujaf-255	90	19	average	average	ADJ
gujaf-255	90	20	collection	collection	NOUN
gujaf-255	90	21	period	period	NOUN
gujaf-255	90	22	,	,	PUNCT
gujaf-255	90	23	debt	debt	NOUN
gujaf-255	90	24	asset	asset	NOUN
gujaf-255	90	25	ratio	ratio	NOUN
gujaf-255	90	26	,	,	PUNCT
gujaf-255	90	27	and	and	CCONJ
gujaf-255	90	28	current	current	ADJ
gujaf-255	90	29	ratio	ratio	NOUN
gujaf-255	90	30	have	have	VERB
gujaf-255	90	31	significant	significant	ADJ
gujaf-255	90	32	negative	negative	ADJ
gujaf-255	90	33	effect	effect	NOUN
gujaf-255	90	34	on	on	ADP
gujaf-255	90	35	return	return	NOUN
gujaf-255	90	36	on	on	ADP
gujaf-255	90	37	equity	equity	NOUN
gujaf-255	90	38	.	.	PUNCT
gujaf-255	91	1	based	base	VERB
gujaf-255	91	2	on	on	ADP
gujaf-255	91	3	its	its	PRON
gujaf-255	91	4	findings	finding	NOUN
gujaf-255	91	5	,	,	PUNCT
gujaf-255	91	6	the	the	DET
gujaf-255	91	7	study	study	NOUN
gujaf-255	91	8	concludes	conclude	VERB
gujaf-255	91	9	account	account	NOUN
gujaf-255	91	10	receivables	receivables	NOUN
gujaf-255	91	11	management	management	NOUN
gujaf-255	91	12	to	to	PART
gujaf-255	91	13	have	have	VERB
gujaf-255	91	14	negative	negative	ADJ
gujaf-255	91	15	significance	significance	NOUN
gujaf-255	91	16	effect	effect	NOUN
gujaf-255	91	17	on	on	ADP
gujaf-255	91	18	financial	financial	ADJ
gujaf-255	91	19	performance	performance	NOUN
gujaf-255	91	20	of	of	ADP
gujaf-255	91	21	listed	list	VERB
gujaf-255	91	22	consumer	consumer	NOUN
gujaf-255	91	23	goods	good	NOUN
gujaf-255	91	24	firms	firm	NOUN
gujaf-255	91	25	in	in	ADP
gujaf-255	91	26	nigeria	nigeria	PROPN
gujaf-255	91	27	.	.	PUNCT
gujaf-255	92	1	the	the	DET
gujaf-255	92	2	study	study	NOUN
gujaf-255	92	3	also	also	ADV
gujaf-255	92	4	recommends	recommend	VERB
gujaf-255	92	5	that	that	SCONJ
gujaf-255	92	6	consumer	consumer	NOUN
gujaf-255	92	7	goods	good	NOUN
gujaf-255	92	8	firms	firm	NOUN
gujaf-255	92	9	listed	list	VERB
gujaf-255	92	10	should	should	AUX
gujaf-255	92	11	maintain	maintain	VERB
gujaf-255	92	12	low	low	ADJ
gujaf-255	92	13	average	average	ADJ
gujaf-255	92	14	collection	collection	NOUN
gujaf-255	92	15	period	period	NOUN
gujaf-255	92	16	as	as	ADP
gujaf-255	92	17	high	high	ADJ
gujaf-255	92	18	collection	collection	NOUN
gujaf-255	92	19	period	period	NOUN
gujaf-255	92	20	might	might	AUX
gujaf-255	92	21	lead	lead	VERB
gujaf-255	92	22	to	to	ADP
gujaf-255	92	23	lower	low	ADJ
gujaf-255	92	24	financial	financial	ADJ
gujaf-255	92	25	mailto:umarsdabai@gmail.com	mailto:umarsdabai@gmail.com	X
gujaf-255	92	26	mailto:hajaraabubakar@gmai.com	mailto:hajaraabubakar@gmai.com	X
gujaf-255	93	1	mailto:hoomnan1@gmail.com	mailto:hoomnan1@gmail.com	X
gujaf-255	94	1	mailto:halimahssambo247@gmail.com	mailto:halimahssambo247@gmail.com	PROPN
gujaf-255	95	1	doi	doi	PROPN
gujaf-255	95	2	:	:	PUNCT
gujaf-255	95	3	https://doi.org/10.57233/gujaf.v4i2.12	https://doi.org/10.57233/gujaf.v4i2.12	NOUN
gujaf-255	95	4	210	210	NUM
gujaf-255	95	5	performance	performance	NOUN
gujaf-255	95	6	.	.	PUNCT
gujaf-255	96	1	this	this	PRON
gujaf-255	96	2	will	will	AUX
gujaf-255	96	3	be	be	AUX
gujaf-255	96	4	achieved	achieve	VERB
gujaf-255	96	5	by	by	ADP
gujaf-255	96	6	developing	develop	VERB
gujaf-255	96	7	appropriate	appropriate	ADJ
gujaf-255	96	8	mechanism	mechanism	NOUN
gujaf-255	96	9	to	to	PART
gujaf-255	96	10	encourage	encourage	VERB
gujaf-255	96	11	prompt	prompt	ADJ
gujaf-255	96	12	payment	payment	NOUN
gujaf-255	96	13	by	by	ADP
gujaf-255	96	14	customers	customer	NOUN
gujaf-255	96	15	.	.	PUNCT
gujaf-255	97	1	consumer	consumer	NOUN
gujaf-255	97	2	goods	good	NOUN
gujaf-255	97	3	firms	firm	NOUN
gujaf-255	97	4	listed	list	VERB
gujaf-255	97	5	should	should	AUX
gujaf-255	97	6	maintain	maintain	VERB
gujaf-255	97	7	an	an	DET
gujaf-255	97	8	optimum	optimum	ADJ
gujaf-255	97	9	debt	debt	NOUN
gujaf-255	97	10	assets	asset	NOUN
gujaf-255	97	11	ratio	ratio	NOUN
gujaf-255	97	12	as	as	SCONJ
gujaf-255	97	13	too	too	ADV
gujaf-255	97	14	much	much	ADJ
gujaf-255	97	15	debt	debt	NOUN
gujaf-255	97	16	might	might	AUX
gujaf-255	97	17	result	result	VERB
gujaf-255	97	18	to	to	ADP
gujaf-255	97	19	poor	poor	ADJ
gujaf-255	97	20	financial	financial	ADJ
gujaf-255	97	21	performance	performance	NOUN
gujaf-255	97	22	which	which	PRON
gujaf-255	97	23	ultimately	ultimately	ADV
gujaf-255	97	24	leads	lead	VERB
gujaf-255	97	25	to	to	ADP
gujaf-255	97	26	lower	low	ADJ
gujaf-255	97	27	returns	return	NOUN
gujaf-255	97	28	to	to	ADP
gujaf-255	97	29	shareholders	shareholder	NOUN
gujaf-255	97	30	on	on	ADP
gujaf-255	97	31	their	their	PRON
gujaf-255	97	32	capital	capital	NOUN
gujaf-255	97	33	investment	investment	NOUN
gujaf-255	97	34	in	in	ADP
gujaf-255	97	35	the	the	DET
gujaf-255	97	36	company	company	NOUN
gujaf-255	97	37	.	.	PUNCT
gujaf-255	98	1	consumer	consumer	NOUN
gujaf-255	98	2	goods	good	NOUN
gujaf-255	98	3	firms	firm	NOUN
gujaf-255	98	4	listed	list	VERB
gujaf-255	98	5	in	in	ADP
gujaf-255	98	6	nigeria	nigeria	PROPN
gujaf-255	98	7	should	should	AUX
gujaf-255	98	8	also	also	ADV
gujaf-255	98	9	maintain	maintain	VERB
gujaf-255	98	10	low	low	ADJ
gujaf-255	98	11	current	current	ADJ
gujaf-255	98	12	ratio	ratio	NOUN
gujaf-255	98	13	as	as	ADP
gujaf-255	98	14	too	too	ADV
gujaf-255	98	15	much	much	ADJ
gujaf-255	98	16	investment	investment	NOUN
gujaf-255	98	17	in	in	ADP
gujaf-255	98	18	current	current	ADJ
gujaf-255	98	19	assets	asset	NOUN
gujaf-255	98	20	might	might	AUX
gujaf-255	98	21	lead	lead	VERB
gujaf-255	98	22	to	to	ADP
gujaf-255	98	23	capital	capital	NOUN
gujaf-255	98	24	tight	tight	ADV
gujaf-255	98	25	up	up	ADP
gujaf-255	98	26	on	on	ADP
gujaf-255	98	27	investment	investment	NOUN
gujaf-255	98	28	with	with	ADP
gujaf-255	98	29	lower	low	ADJ
gujaf-255	98	30	return	return	NOUN
gujaf-255	98	31	which	which	PRON
gujaf-255	98	32	might	might	AUX
gujaf-255	98	33	result	result	VERB
gujaf-255	98	34	in	in	ADP
gujaf-255	98	35	to	to	ADP
gujaf-255	98	36	poor	poor	ADJ
gujaf-255	98	37	financial	financial	ADJ
gujaf-255	98	38	performance	performance	NOUN
gujaf-255	98	39	.	.	PUNCT
gujaf-255	99	1	keywords	keyword	NOUN
gujaf-255	99	2	:	:	PUNCT
gujaf-255	99	3	receivable	receivable	ADJ
gujaf-255	99	4	,	,	PUNCT
gujaf-255	99	5	average	average	ADJ
gujaf-255	99	6	collection	collection	NOUN
gujaf-255	99	7	period	period	NOUN
gujaf-255	99	8	,	,	PUNCT
gujaf-255	99	9	current	current	ADJ
gujaf-255	99	10	ratio	ratio	NOUN
gujaf-255	99	11	,	,	PUNCT
gujaf-255	99	12	current	current	ADJ
gujaf-255	99	13	assets	asset	NOUN
gujaf-255	99	14	,	,	PUNCT
gujaf-255	99	15	receivables	receivable	VERB
gujaf-255	99	16	turnover	turnover	NOUN
gujaf-255	99	17	1	1	NUM
gujaf-255	99	18	.	.	PUNCT
gujaf-255	100	1	introduction	introduction	NOUN
gujaf-255	100	2	the	the	DET
gujaf-255	100	3	principal	principal	NOUN
gujaf-255	100	4	aims	aim	NOUN
gujaf-255	100	5	of	of	ADP
gujaf-255	100	6	forming	form	VERB
gujaf-255	100	7	business	business	NOUN
gujaf-255	100	8	entity	entity	NOUN
gujaf-255	100	9	are	be	AUX
gujaf-255	100	10	to	to	PART
gujaf-255	100	11	provide	provide	VERB
gujaf-255	100	12	sufficient	sufficient	ADJ
gujaf-255	100	13	returns	return	NOUN
gujaf-255	100	14	to	to	ADP
gujaf-255	100	15	shareholders	shareholder	NOUN
gujaf-255	100	16	.	.	PUNCT
gujaf-255	101	1	to	to	PART
gujaf-255	101	2	maximize	maximize	VERB
gujaf-255	101	3	shareholders	shareholder	NOUN
gujaf-255	101	4	,	,	PUNCT
gujaf-255	101	5	return	return	VERB
gujaf-255	101	6	consumer	consumer	NOUN
gujaf-255	101	7	goods	good	NOUN
gujaf-255	101	8	firms	firm	NOUN
gujaf-255	101	9	engage	engage	VERB
gujaf-255	101	10	in	in	ADP
gujaf-255	101	11	various	various	ADJ
gujaf-255	101	12	activities	activity	NOUN
gujaf-255	101	13	aimed	aim	VERB
gujaf-255	101	14	toward	toward	ADP
gujaf-255	101	15	increasing	increase	VERB
gujaf-255	101	16	sales	sale	NOUN
gujaf-255	101	17	and	and	CCONJ
gujaf-255	101	18	market	market	NOUN
gujaf-255	101	19	share	share	NOUN
gujaf-255	101	20	there	there	ADV
gujaf-255	101	21	by	by	ADP
gujaf-255	101	22	achieving	achieve	VERB
gujaf-255	101	23	high	high	ADJ
gujaf-255	101	24	profitability	profitability	NOUN
gujaf-255	101	25	.	.	PUNCT
gujaf-255	102	1	one	one	NUM
gujaf-255	102	2	of	of	ADP
gujaf-255	102	3	such	such	ADJ
gujaf-255	102	4	activities	activity	NOUN
gujaf-255	102	5	is	be	AUX
gujaf-255	102	6	granting	grant	VERB
gujaf-255	102	7	credit	credit	NOUN
gujaf-255	102	8	facilities	facility	NOUN
gujaf-255	102	9	to	to	ADP
gujaf-255	102	10	customers	customer	NOUN
gujaf-255	102	11	.	.	PUNCT
gujaf-255	103	1	this	this	PRON
gujaf-255	103	2	has	have	VERB
gujaf-255	103	3	the	the	DET
gujaf-255	103	4	potentiality	potentiality	NOUN
gujaf-255	103	5	of	of	ADP
gujaf-255	103	6	increasing	increase	VERB
gujaf-255	103	7	sales	sale	NOUN
gujaf-255	103	8	there	there	ADV
gujaf-255	103	9	by	by	ADP
gujaf-255	103	10	resulting	result	VERB
gujaf-255	103	11	in	in	ADP
gujaf-255	103	12	better	well	ADJ
gujaf-255	103	13	financial	financial	ADJ
gujaf-255	103	14	performance	performance	NOUN
gujaf-255	103	15	.	.	PUNCT
gujaf-255	104	1	however	however	ADV
gujaf-255	104	2	,	,	PUNCT
gujaf-255	104	3	there	there	PRON
gujaf-255	104	4	is	be	VERB
gujaf-255	104	5	possibility	possibility	NOUN
gujaf-255	104	6	of	of	ADP
gujaf-255	104	7	payment	payment	NOUN
gujaf-255	104	8	default	default	NOUN
gujaf-255	104	9	on	on	ADP
gujaf-255	104	10	the	the	DET
gujaf-255	104	11	part	part	NOUN
gujaf-255	104	12	of	of	ADP
gujaf-255	104	13	customers	customer	NOUN
gujaf-255	104	14	their	their	PRON
gujaf-255	104	15	by	by	ADP
gujaf-255	104	16	hindering	hinder	VERB
gujaf-255	104	17	firms	firm	NOUN
gujaf-255	104	18	from	from	ADP
gujaf-255	104	19	achieving	achieve	VERB
gujaf-255	104	20	high	high	ADJ
gujaf-255	104	21	level	level	NOUN
gujaf-255	104	22	performance	performance	NOUN
gujaf-255	104	23	and	and	CCONJ
gujaf-255	104	24	as	as	ADP
gujaf-255	104	25	such	such	ADJ
gujaf-255	104	26	results	result	NOUN
gujaf-255	104	27	in	in	ADP
gujaf-255	104	28	loss	loss	NOUN
gujaf-255	104	29	of	of	ADP
gujaf-255	104	30	values	value	NOUN
gujaf-255	104	31	in	in	ADP
gujaf-255	104	32	shareholders	shareholder	NOUN
gujaf-255	104	33	’	'	PUNCT
gujaf-255	104	34	investment	investment	NOUN
gujaf-255	104	35	.	.	PUNCT
gujaf-255	105	1	to	to	PART
gujaf-255	105	2	avoid	avoid	VERB
gujaf-255	105	3	this	this	DET
gujaf-255	105	4	problem	problem	NOUN
gujaf-255	105	5	,	,	PUNCT
gujaf-255	105	6	firms	firm	NOUN
gujaf-255	105	7	should	should	AUX
gujaf-255	105	8	have	have	VERB
gujaf-255	105	9	good	good	ADJ
gujaf-255	105	10	account	account	NOUN
gujaf-255	105	11	receivables	receivables	NOUN
gujaf-255	105	12	management	management	NOUN
gujaf-255	105	13	mechanism	mechanism	NOUN
gujaf-255	105	14	thereby	thereby	ADV
gujaf-255	105	15	minimizing	minimize	VERB
gujaf-255	105	16	potential	potential	ADJ
gujaf-255	105	17	default	default	NOUN
gujaf-255	105	18	risk	risk	NOUN
gujaf-255	105	19	and	and	CCONJ
gujaf-255	105	20	as	as	ADV
gujaf-255	105	21	well	well	ADV
gujaf-255	105	22	achieving	achieve	VERB
gujaf-255	105	23	better	well	ADJ
gujaf-255	105	24	financial	financial	ADJ
gujaf-255	105	25	performance	performance	NOUN
gujaf-255	105	26	.	.	PUNCT
gujaf-255	106	1	the	the	DET
gujaf-255	106	2	term	term	NOUN
gujaf-255	106	3	"	"	PUNCT
gujaf-255	106	4	accounts	account	VERB
gujaf-255	106	5	receivable	receivable	ADJ
gujaf-255	106	6	"	"	PUNCT
gujaf-255	106	7	refers	refer	VERB
gujaf-255	106	8	to	to	ADP
gujaf-255	106	9	money	money	NOUN
gujaf-255	106	10	owing	owe	VERB
gujaf-255	106	11	to	to	ADP
gujaf-255	106	12	a	a	DET
gujaf-255	106	13	company	company	NOUN
gujaf-255	106	14	for	for	ADP
gujaf-255	106	15	products	product	NOUN
gujaf-255	106	16	or	or	CCONJ
gujaf-255	106	17	services	service	NOUN
gujaf-255	106	18	already	already	ADV
gujaf-255	106	19	provided	provide	VERB
gujaf-255	106	20	.	.	PUNCT
gujaf-255	107	1	an	an	DET
gujaf-255	107	2	organization	organization	NOUN
gujaf-255	107	3	can	can	AUX
gujaf-255	107	4	track	track	VERB
gujaf-255	107	5	client	client	NOUN
gujaf-255	107	6	credit	credit	NOUN
gujaf-255	107	7	,	,	PUNCT
gujaf-255	107	8	retain	retain	VERB
gujaf-255	107	9	customer	customer	NOUN
gujaf-255	107	10	loyalty	loyalty	NOUN
gujaf-255	107	11	,	,	PUNCT
gujaf-255	107	12	and	and	CCONJ
gujaf-255	107	13	recover	recover	VERB
gujaf-255	107	14	uncollected	uncollected	ADJ
gujaf-255	107	15	revenues	revenue	NOUN
gujaf-255	107	16	by	by	ADP
gujaf-255	107	17	maintaining	maintain	VERB
gujaf-255	107	18	proper	proper	ADJ
gujaf-255	107	19	accounts	account	NOUN
gujaf-255	107	20	receivable	receivable	ADJ
gujaf-255	107	21	management	management	NOUN
gujaf-255	107	22	.	.	PUNCT
gujaf-255	108	1	account	account	NOUN
gujaf-255	108	2	receivable	receivable	ADJ
gujaf-255	108	3	management	management	NOUN
gujaf-255	108	4	also	also	ADV
gujaf-255	108	5	has	have	VERB
gujaf-255	108	6	the	the	DET
gujaf-255	108	7	advantages	advantage	NOUN
gujaf-255	108	8	of	of	ADP
gujaf-255	108	9	building	build	VERB
gujaf-255	108	10	a	a	DET
gujaf-255	108	11	better	well	ADJ
gujaf-255	108	12	relationship	relationship	NOUN
gujaf-255	108	13	with	with	ADP
gujaf-255	108	14	customers	customer	NOUN
gujaf-255	108	15	by	by	ADP
gujaf-255	108	16	not	not	PART
gujaf-255	108	17	having	have	VERB
gujaf-255	108	18	discrepancies	discrepancy	NOUN
gujaf-255	108	19	in	in	ADP
gujaf-255	108	20	pending	pende	VERB
gujaf-255	108	21	bills	bill	NOUN
gujaf-255	108	22	,	,	PUNCT
gujaf-255	108	23	mitigating	mitigate	VERB
gujaf-255	108	24	the	the	DET
gujaf-255	108	25	risk	risk	NOUN
gujaf-255	108	26	of	of	ADP
gujaf-255	108	27	bad	bad	ADJ
gujaf-255	108	28	debt	debt	NOUN
gujaf-255	108	29	,	,	PUNCT
gujaf-255	108	30	increasing	increase	VERB
gujaf-255	108	31	sales	sale	NOUN
gujaf-255	108	32	market	market	NOUN
gujaf-255	108	33	share	share	NOUN
gujaf-255	108	34	,	,	PUNCT
gujaf-255	108	35	increasing	increase	VERB
gujaf-255	108	36	profit	profit	NOUN
gujaf-255	108	37	and	and	CCONJ
gujaf-255	108	38	maintaining	maintain	VERB
gujaf-255	108	39	financial	financial	ADJ
gujaf-255	108	40	order	order	NOUN
gujaf-255	108	41	among	among	ADP
gujaf-255	108	42	others	other	NOUN
gujaf-255	108	43	.	.	PUNCT
gujaf-255	109	1	customers	customer	NOUN
gujaf-255	109	2	'	'	PART
gujaf-255	109	3	outstanding	outstanding	ADJ
gujaf-255	109	4	payments	payment	NOUN
gujaf-255	109	5	to	to	ADP
gujaf-255	109	6	a	a	DET
gujaf-255	109	7	business	business	NOUN
gujaf-255	109	8	are	be	AUX
gujaf-255	109	9	represented	represent	VERB
gujaf-255	109	10	as	as	ADP
gujaf-255	109	11	account	account	NOUN
gujaf-255	109	12	receivables	receivable	NOUN
gujaf-255	109	13	,	,	PUNCT
gujaf-255	109	14	a	a	DET
gujaf-255	109	15	type	type	NOUN
gujaf-255	109	16	of	of	ADP
gujaf-255	109	17	current	current	ADJ
gujaf-255	109	18	asset	asset	NOUN
gujaf-255	109	19	.	.	PUNCT
gujaf-255	110	1	accounts	account	NOUN
gujaf-255	110	2	that	that	PRON
gujaf-255	110	3	are	be	AUX
gujaf-255	110	4	highly	highly	ADV
gujaf-255	110	5	liquid	liquid	ADJ
gujaf-255	110	6	because	because	SCONJ
gujaf-255	110	7	they	they	PRON
gujaf-255	110	8	can	can	AUX
gujaf-255	110	9	be	be	AUX
gujaf-255	110	10	paid	pay	VERB
gujaf-255	110	11	with	with	ADP
gujaf-255	110	12	cash	cash	NOUN
gujaf-255	110	13	using	use	VERB
gujaf-255	110	14	the	the	DET
gujaf-255	110	15	relevant	relevant	ADJ
gujaf-255	110	16	assets	asset	NOUN
gujaf-255	110	17	on	on	ADP
gujaf-255	110	18	the	the	DET
gujaf-255	110	19	payment	payment	NOUN
gujaf-255	110	20	date	date	NOUN
gujaf-255	110	21	(	(	PUNCT
gujaf-255	110	22	adeboboye	adeboboye	VERB
gujaf-255	110	23	et	et	PROPN
gujaf-255	110	24	al	al	PROPN
gujaf-255	110	25	.	.	PROPN
gujaf-255	110	26	,	,	PUNCT
gujaf-255	110	27	2022	2022	NUM
gujaf-255	110	28	)	)	PUNCT
gujaf-255	110	29	.	.	PUNCT
gujaf-255	111	1	kontus	kontus	PROPN
gujaf-255	111	2	(	(	PUNCT
gujaf-255	111	3	2013	2013	NUM
gujaf-255	111	4	)	)	PUNCT
gujaf-255	111	5	states	state	NOUN
gujaf-255	111	6	that	that	SCONJ
gujaf-255	111	7	creating	create	VERB
gujaf-255	111	8	a	a	DET
gujaf-255	111	9	credit	credit	NOUN
gujaf-255	111	10	and	and	CCONJ
gujaf-255	111	11	collection	collection	NOUN
gujaf-255	111	12	policy	policy	NOUN
gujaf-255	111	13	is	be	AUX
gujaf-255	111	14	a	a	DET
gujaf-255	111	15	part	part	NOUN
gujaf-255	111	16	of	of	ADP
gujaf-255	111	17	accounts	account	NOUN
gujaf-255	111	18	receivable	receivable	ADJ
gujaf-255	111	19	management	management	NOUN
gujaf-255	111	20	.	.	PUNCT
gujaf-255	112	1	credit	credit	NOUN
gujaf-255	112	2	period	period	NOUN
gujaf-255	112	3	,	,	PUNCT
gujaf-255	112	4	early	early	ADJ
gujaf-255	112	5	payment	payment	NOUN
gujaf-255	112	6	discounts	discount	NOUN
gujaf-255	112	7	,	,	PUNCT
gujaf-255	112	8	and	and	CCONJ
gujaf-255	112	9	credit	credit	NOUN
gujaf-255	112	10	criteria	criterion	NOUN
gujaf-255	112	11	outlining	outline	VERB
gujaf-255	112	12	who	who	PRON
gujaf-255	112	13	should	should	AUX
gujaf-255	112	14	be	be	AUX
gujaf-255	112	15	given	give	VERB
gujaf-255	112	16	credit	credit	NOUN
gujaf-255	112	17	,	,	PUNCT
gujaf-255	112	18	what	what	PRON
gujaf-255	112	19	the	the	DET
gujaf-255	112	20	terms	term	NOUN
gujaf-255	112	21	of	of	ADP
gujaf-255	112	22	the	the	DET
gujaf-255	112	23	credit	credit	NOUN
gujaf-255	112	24	are	be	AUX
gujaf-255	112	25	,	,	PUNCT
gujaf-255	112	26	and	and	CCONJ
gujaf-255	112	27	how	how	SCONJ
gujaf-255	112	28	money	money	NOUN
gujaf-255	112	29	should	should	AUX
gujaf-255	112	30	be	be	AUX
gujaf-255	112	31	collected	collect	VERB
gujaf-255	112	32	are	be	AUX
gujaf-255	112	33	all	all	PRON
gujaf-255	112	34	included	include	VERB
gujaf-255	112	35	in	in	ADP
gujaf-255	112	36	the	the	DET
gujaf-255	112	37	policy	policy	NOUN
gujaf-255	112	38	.	.	PUNCT
gujaf-255	113	1	a	a	DET
gujaf-255	113	2	key	key	ADJ
gujaf-255	113	3	element	element	NOUN
gujaf-255	113	4	of	of	ADP
gujaf-255	113	5	a	a	DET
gujaf-255	113	6	company	company	NOUN
gujaf-255	113	7	's	's	PART
gujaf-255	113	8	working	work	VERB
gujaf-255	113	9	capital	capital	NOUN
gujaf-255	113	10	management	management	NOUN
gujaf-255	113	11	,	,	PUNCT
gujaf-255	113	12	according	accord	VERB
gujaf-255	113	13	to	to	ADP
gujaf-255	113	14	sah	sah	PROPN
gujaf-255	113	15	(	(	PUNCT
gujaf-255	113	16	2022	2022	NUM
gujaf-255	113	17	)	)	PUNCT
gujaf-255	113	18	,	,	PUNCT
gujaf-255	113	19	is	be	AUX
gujaf-255	113	20	the	the	DET
gujaf-255	113	21	handling	handling	NOUN
gujaf-255	113	22	of	of	ADP
gujaf-255	113	23	receivables	receivables	NOUN
gujaf-255	113	24	.	.	PUNCT
gujaf-255	114	1	a	a	DET
gujaf-255	114	2	company	company	NOUN
gujaf-255	114	3	's	's	PART
gujaf-255	114	4	legally	legally	ADV
gujaf-255	114	5	enforceable	enforceable	ADJ
gujaf-255	114	6	demand	demand	NOUN
gujaf-255	114	7	for	for	ADP
gujaf-255	114	8	payment	payment	NOUN
gujaf-255	114	9	from	from	ADP
gujaf-255	114	10	its	its	PRON
gujaf-255	114	11	clients	client	NOUN
gujaf-255	114	12	for	for	ADP
gujaf-255	114	13	products	product	NOUN
gujaf-255	114	14	delivered	deliver	VERB
gujaf-255	114	15	and	and	CCONJ
gujaf-255	114	16	services	service	NOUN
gujaf-255	114	17	given	give	VERB
gujaf-255	114	18	in	in	ADP
gujaf-255	114	19	fulfillment	fulfillment	NOUN
gujaf-255	114	20	of	of	ADP
gujaf-255	114	21	the	the	DET
gujaf-255	114	22	client	client	NOUN
gujaf-255	114	23	's	's	PART
gujaf-255	114	24	order	order	NOUN
gujaf-255	114	25	is	be	AUX
gujaf-255	114	26	known	know	VERB
gujaf-255	114	27	as	as	ADP
gujaf-255	114	28	its	its	PRON
gujaf-255	114	29	accounts	account	NOUN
gujaf-255	114	30	receivable	receivable	ADJ
gujaf-255	114	31	.	.	PUNCT
gujaf-255	115	1	211	211	NUM
gujaf-255	115	2	a	a	DET
gujaf-255	115	3	company	company	NOUN
gujaf-255	115	4	's	's	PART
gujaf-255	115	5	ability	ability	NOUN
gujaf-255	115	6	to	to	PART
gujaf-255	115	7	earn	earn	VERB
gujaf-255	115	8	money	money	NOUN
gujaf-255	115	9	and	and	CCONJ
gujaf-255	115	10	employ	employ	VERB
gujaf-255	115	11	assets	asset	NOUN
gujaf-255	115	12	from	from	ADP
gujaf-255	115	13	its	its	PRON
gujaf-255	115	14	principal	principal	ADJ
gujaf-255	115	15	mode	mode	NOUN
gujaf-255	115	16	of	of	ADP
gujaf-255	115	17	business	business	NOUN
gujaf-255	115	18	is	be	AUX
gujaf-255	115	19	measured	measure	VERB
gujaf-255	115	20	subjectively	subjectively	ADV
gujaf-255	115	21	by	by	ADP
gujaf-255	115	22	its	its	PRON
gujaf-255	115	23	financial	financial	ADJ
gujaf-255	115	24	performance	performance	NOUN
gujaf-255	115	25	.	.	PUNCT
gujaf-255	116	1	sah	sah	NOUN
gujaf-255	116	2	(	(	PUNCT
gujaf-255	116	3	2022	2022	NUM
gujaf-255	116	4	)	)	PUNCT
gujaf-255	116	5	states	state	VERB
gujaf-255	116	6	that	that	SCONJ
gujaf-255	116	7	an	an	DET
gujaf-255	116	8	organization	organization	NOUN
gujaf-255	116	9	's	's	PART
gujaf-255	116	10	ability	ability	NOUN
gujaf-255	116	11	to	to	PART
gujaf-255	116	12	generate	generate	VERB
gujaf-255	116	13	excess	excess	ADJ
gujaf-255	116	14	income	income	NOUN
gujaf-255	116	15	over	over	ADP
gujaf-255	116	16	expenses	expense	NOUN
gujaf-255	116	17	or	or	CCONJ
gujaf-255	116	18	profit	profit	NOUN
gujaf-255	116	19	for	for	ADP
gujaf-255	116	20	the	the	DET
gujaf-255	116	21	period	period	NOUN
gujaf-255	116	22	is	be	AUX
gujaf-255	116	23	typically	typically	ADV
gujaf-255	116	24	used	use	VERB
gujaf-255	116	25	to	to	PART
gujaf-255	116	26	gauge	gauge	VERB
gujaf-255	116	27	its	its	PRON
gujaf-255	116	28	financial	financial	ADJ
gujaf-255	116	29	performance	performance	NOUN
gujaf-255	116	30	.	.	PUNCT
gujaf-255	117	1	a	a	DET
gujaf-255	117	2	successful	successful	ADJ
gujaf-255	117	3	organization	organization	NOUN
gujaf-255	117	4	is	be	AUX
gujaf-255	117	5	typically	typically	ADV
gujaf-255	117	6	defined	define	VERB
gujaf-255	117	7	by	by	ADP
gujaf-255	117	8	performance	performance	NOUN
gujaf-255	117	9	standards	standard	NOUN
gujaf-255	117	10	as	as	ADP
gujaf-255	117	11	having	have	VERB
gujaf-255	117	12	a	a	DET
gujaf-255	117	13	higher	high	ADJ
gujaf-255	117	14	profit	profit	NOUN
gujaf-255	117	15	(	(	PUNCT
gujaf-255	117	16	or	or	CCONJ
gujaf-255	117	17	profit	profit	NOUN
gujaf-255	117	18	on	on	ADP
gujaf-255	117	19	capital	capital	NOUN
gujaf-255	117	20	employed	employ	VERB
gujaf-255	117	21	ratio	ratio	NOUN
gujaf-255	117	22	)	)	PUNCT
gujaf-255	117	23	.	.	PUNCT
gujaf-255	118	1	according	accord	VERB
gujaf-255	118	2	to	to	ADP
gujaf-255	118	3	barnett	barnett	PROPN
gujaf-255	118	4	and	and	CCONJ
gujaf-255	118	5	salomon	salomon	PROPN
gujaf-255	118	6	(	(	PUNCT
gujaf-255	118	7	2012	2012	NUM
gujaf-255	118	8	)	)	PUNCT
gujaf-255	118	9	,	,	PUNCT
gujaf-255	118	10	a	a	DET
gujaf-255	118	11	company	company	NOUN
gujaf-255	118	12	's	's	PART
gujaf-255	118	13	financial	financial	ADJ
gujaf-255	118	14	performance	performance	NOUN
gujaf-255	118	15	is	be	AUX
gujaf-255	118	16	measured	measure	VERB
gujaf-255	118	17	by	by	ADP
gujaf-255	118	18	how	how	SCONJ
gujaf-255	118	19	much	much	ADJ
gujaf-255	118	20	it	it	PRON
gujaf-255	118	21	grows	grow	VERB
gujaf-255	118	22	its	its	PRON
gujaf-255	118	23	profits	profit	NOUN
gujaf-255	118	24	,	,	PUNCT
gujaf-255	118	25	sales	sale	NOUN
gujaf-255	118	26	,	,	PUNCT
gujaf-255	118	27	and	and	CCONJ
gujaf-255	118	28	return	return	VERB
gujaf-255	118	29	on	on	ADP
gujaf-255	118	30	equity	equity	NOUN
gujaf-255	118	31	.	.	PUNCT
gujaf-255	119	1	these	these	PRON
gujaf-255	119	2	show	show	VERB
gujaf-255	119	3	the	the	DET
gujaf-255	119	4	overall	overall	ADJ
gujaf-255	119	5	health	health	NOUN
gujaf-255	119	6	of	of	ADP
gujaf-255	119	7	a	a	DET
gujaf-255	119	8	company	company	NOUN
gujaf-255	119	9	and	and	CCONJ
gujaf-255	119	10	are	be	AUX
gujaf-255	119	11	measures	measure	NOUN
gujaf-255	119	12	of	of	ADP
gujaf-255	119	13	financial	financial	ADJ
gujaf-255	119	14	performance	performance	NOUN
gujaf-255	119	15	.	.	PUNCT
gujaf-255	120	1	however	however	ADV
gujaf-255	120	2	,	,	PUNCT
gujaf-255	120	3	a	a	DET
gujaf-255	120	4	lot	lot	NOUN
gujaf-255	120	5	of	of	ADP
gujaf-255	120	6	businesses	business	NOUN
gujaf-255	120	7	today	today	NOUN
gujaf-255	120	8	have	have	VERB
gujaf-255	120	9	a	a	DET
gujaf-255	120	10	lot	lot	NOUN
gujaf-255	120	11	of	of	ADP
gujaf-255	120	12	difficulties	difficulty	NOUN
gujaf-255	120	13	with	with	ADP
gujaf-255	120	14	their	their	PRON
gujaf-255	120	15	accounts	account	NOUN
gujaf-255	120	16	receivable	receivable	ADJ
gujaf-255	120	17	and	and	CCONJ
gujaf-255	120	18	billing	billing	NOUN
gujaf-255	120	19	.	.	PUNCT
gujaf-255	121	1	in	in	ADP
gujaf-255	121	2	this	this	DET
gujaf-255	121	3	study	study	NOUN
gujaf-255	121	4	,	,	PUNCT
gujaf-255	121	5	the	the	DET
gujaf-255	121	6	financial	financial	ADJ
gujaf-255	121	7	performance	performance	NOUN
gujaf-255	121	8	of	of	ADP
gujaf-255	121	9	nigerian	nigerian	ADJ
gujaf-255	121	10	listed	list	VERB
gujaf-255	121	11	consumer	consumer	NOUN
gujaf-255	121	12	products	product	NOUN
gujaf-255	121	13	companies	company	NOUN
gujaf-255	121	14	will	will	AUX
gujaf-255	121	15	be	be	AUX
gujaf-255	121	16	examined	examine	VERB
gujaf-255	121	17	in	in	ADP
gujaf-255	121	18	relation	relation	NOUN
gujaf-255	121	19	to	to	PART
gujaf-255	121	20	accounts	account	VERB
gujaf-255	121	21	receivable	receivable	ADJ
gujaf-255	121	22	management	management	NOUN
gujaf-255	121	23	.	.	PUNCT
gujaf-255	122	1	the	the	DET
gujaf-255	122	2	study	study	NOUN
gujaf-255	122	3	of	of	ADP
gujaf-255	122	4	account	account	NOUN
gujaf-255	122	5	receivable	receivable	ADJ
gujaf-255	122	6	management	management	NOUN
gujaf-255	122	7	has	have	VERB
gujaf-255	122	8	so	so	ADV
gujaf-255	122	9	many	many	ADJ
gujaf-255	122	10	problem	problem	NOUN
gujaf-255	122	11	which	which	PRON
gujaf-255	122	12	include	include	VERB
gujaf-255	122	13	opportunity	opportunity	NOUN
gujaf-255	122	14	for	for	ADP
gujaf-255	122	15	fraudulent	fraudulent	ADJ
gujaf-255	122	16	both	both	CCONJ
gujaf-255	122	17	internally	internally	ADV
gujaf-255	122	18	and	and	CCONJ
gujaf-255	122	19	externally	externally	ADV
gujaf-255	122	20	,	,	PUNCT
gujaf-255	122	21	complexity	complexity	NOUN
gujaf-255	122	22	in	in	ADP
gujaf-255	122	23	managing	manage	VERB
gujaf-255	122	24	as	as	ADP
gujaf-255	122	25	the	the	DET
gujaf-255	122	26	number	number	NOUN
gujaf-255	122	27	of	of	ADP
gujaf-255	122	28	customers	customer	NOUN
gujaf-255	122	29	and	and	CCONJ
gujaf-255	122	30	transaction	transaction	NOUN
gujaf-255	122	31	growth	growth	NOUN
gujaf-255	122	32	credit	credit	NOUN
gujaf-255	122	33	risk	risk	NOUN
gujaf-255	122	34	assessment	assessment	NOUN
gujaf-255	122	35	,	,	PUNCT
gujaf-255	122	36	incorrect	incorrect	ADJ
gujaf-255	122	37	creditworthiness	creditworthiness	NOUN
gujaf-255	122	38	can	can	AUX
gujaf-255	122	39	result	result	VERB
gujaf-255	122	40	in	in	ADP
gujaf-255	122	41	extended	extended	ADJ
gujaf-255	122	42	credit	credit	NOUN
gujaf-255	122	43	to	to	ADP
gujaf-255	122	44	high	high	ADJ
gujaf-255	122	45	risk	risk	NOUN
gujaf-255	122	46	customer	customer	NOUN
gujaf-255	122	47	,	,	PUNCT
gujaf-255	122	48	customer	customer	NOUN
gujaf-255	122	49	relationship	relationship	NOUN
gujaf-255	122	50	,	,	PUNCT
gujaf-255	122	51	being	be	AUX
gujaf-255	122	52	too	too	ADV
gujaf-255	122	53	stringent	stringent	ADJ
gujaf-255	122	54	or	or	CCONJ
gujaf-255	122	55	lenient	lenient	ADJ
gujaf-255	122	56	in	in	ADP
gujaf-255	122	57	collection	collection	NOUN
gujaf-255	122	58	effort	effort	NOUN
gujaf-255	122	59	can	can	AUX
gujaf-255	122	60	strain	strain	VERB
gujaf-255	122	61	customer	customer	NOUN
gujaf-255	122	62	relationship	relationship	NOUN
gujaf-255	122	63	and	and	CCONJ
gujaf-255	122	64	delayed	delay	VERB
gujaf-255	122	65	payment	payment	NOUN
gujaf-255	122	66	respectively	respectively	ADV
gujaf-255	122	67	,	,	PUNCT
gujaf-255	122	68	bad	bad	ADJ
gujaf-255	122	69	debt	debt	NOUN
gujaf-255	122	70	,	,	PUNCT
gujaf-255	122	71	there	there	PRON
gujaf-255	122	72	is	be	VERB
gujaf-255	122	73	a	a	DET
gujaf-255	122	74	risk	risk	NOUN
gujaf-255	122	75	customers	customer	NOUN
gujaf-255	122	76	defaulting	default	VERB
gujaf-255	122	77	on	on	ADP
gujaf-255	122	78	their	their	PRON
gujaf-255	122	79	payments	payment	NOUN
gujaf-255	122	80	which	which	PRON
gujaf-255	122	81	negatively	negatively	ADV
gujaf-255	122	82	affect	affect	VERB
gujaf-255	122	83	companies	company	NOUN
gujaf-255	122	84	financial	financial	ADJ
gujaf-255	122	85	health	health	NOUN
gujaf-255	122	86	.	.	PUNCT
gujaf-255	123	1	many	many	ADJ
gujaf-255	123	2	researchers	researcher	NOUN
gujaf-255	123	3	attempted	attempt	VERB
gujaf-255	123	4	to	to	PART
gujaf-255	123	5	investigate	investigate	VERB
gujaf-255	123	6	how	how	SCONJ
gujaf-255	123	7	managing	manage	VERB
gujaf-255	123	8	accounts	account	NOUN
gujaf-255	123	9	receivables	receivables	NOUN
gujaf-255	123	10	effects	effect	NOUN
gujaf-255	123	11	financial	financial	ADJ
gujaf-255	123	12	performance	performance	NOUN
gujaf-255	123	13	;	;	PUNCT
gujaf-255	123	14	these	these	PRON
gujaf-255	123	15	includes	include	VERB
gujaf-255	123	16	dan	dan	PROPN
gujaf-255	123	17	,	,	PUNCT
gujaf-255	123	18	(	(	PUNCT
gujaf-255	123	19	2020	2020	NUM
gujaf-255	123	20	)	)	PUNCT
gujaf-255	123	21	,	,	PUNCT
gujaf-255	123	22	adeboboye	adeboboye	VERB
gujaf-255	123	23	et	et	PROPN
gujaf-255	123	24	al	al	PROPN
gujaf-255	123	25	,	,	PUNCT
gujaf-255	123	26	(	(	PUNCT
gujaf-255	123	27	2022	2022	NUM
gujaf-255	123	28	)	)	PUNCT
gujaf-255	123	29	,	,	PUNCT
gujaf-255	123	30	surikovaa	surikovaa	VERB
gujaf-255	123	31	,	,	PUNCT
gujaf-255	123	32	at	at	ADP
gujaf-255	123	33	el	el	PROPN
gujaf-255	123	34	,	,	PUNCT
gujaf-255	123	35	(	(	PUNCT
gujaf-255	123	36	2022	2022	NUM
gujaf-255	123	37	)	)	PUNCT
gujaf-255	123	38	,	,	PUNCT
gujaf-255	123	39	adebowale	adebowale	NOUN
gujaf-255	123	40	&	&	CCONJ
gujaf-255	123	41	dada	dada	PROPN
gujaf-255	123	42	,	,	PUNCT
gujaf-255	123	43	(	(	PUNCT
gujaf-255	123	44	2022	2022	NUM
gujaf-255	123	45	)	)	PUNCT
gujaf-255	123	46	,	,	PUNCT
gujaf-255	123	47	gitahi	gitahi	NOUN
gujaf-255	123	48	,	,	PUNCT
gujaf-255	123	49	et	et	PROPN
gujaf-255	123	50	al	al	PROPN
gujaf-255	123	51	.	.	PROPN
gujaf-255	123	52	,	,	PUNCT
gujaf-255	123	53	(	(	PUNCT
gujaf-255	123	54	2020	2020	NUM
gujaf-255	123	55	)	)	PUNCT
gujaf-255	123	56	,	,	PUNCT
gujaf-255	123	57	and	and	CCONJ
gujaf-255	123	58	liu	liu	PROPN
gujaf-255	123	59	,	,	PUNCT
gujaf-255	123	60	(	(	PUNCT
gujaf-255	123	61	2020	2020	NUM
gujaf-255	123	62	)	)	PUNCT
gujaf-255	123	63	.	.	PUNCT
gujaf-255	124	1	most	most	ADJ
gujaf-255	124	2	of	of	ADP
gujaf-255	124	3	these	these	DET
gujaf-255	124	4	studies	study	NOUN
gujaf-255	124	5	arrived	arrive	VERB
gujaf-255	124	6	at	at	ADP
gujaf-255	124	7	mixed	mixed	ADJ
gujaf-255	124	8	and	and	CCONJ
gujaf-255	124	9	inconclusive	inconclusive	ADJ
gujaf-255	124	10	result	result	NOUN
gujaf-255	124	11	with	with	ADP
gujaf-255	124	12	some	some	DET
gujaf-255	124	13	studies	study	NOUN
gujaf-255	124	14	arriving	arrive	VERB
gujaf-255	124	15	at	at	ADP
gujaf-255	124	16	positive	positive	ADJ
gujaf-255	124	17	significance	significance	NOUN
gujaf-255	124	18	result	result	NOUN
gujaf-255	124	19	,	,	PUNCT
gujaf-255	124	20	some	some	PRON
gujaf-255	124	21	arriving	arrive	VERB
gujaf-255	124	22	at	at	ADP
gujaf-255	124	23	negative	negative	ADJ
gujaf-255	124	24	significance	significance	NOUN
gujaf-255	124	25	result	result	NOUN
gujaf-255	124	26	while	while	SCONJ
gujaf-255	124	27	others	other	NOUN
gujaf-255	124	28	arriving	arrive	VERB
gujaf-255	124	29	at	at	ADP
gujaf-255	124	30	insignificance	insignificance	NOUN
gujaf-255	124	31	result	result	NOUN
gujaf-255	124	32	.	.	PUNCT
gujaf-255	125	1	on	on	ADP
gujaf-255	125	2	the	the	DET
gujaf-255	125	3	other	other	ADJ
gujaf-255	125	4	hand	hand	NOUN
gujaf-255	125	5	,	,	PUNCT
gujaf-255	125	6	most	most	ADJ
gujaf-255	125	7	of	of	ADP
gujaf-255	125	8	these	these	DET
gujaf-255	125	9	studies	study	NOUN
gujaf-255	125	10	used	use	VERB
gujaf-255	125	11	return	return	NOUN
gujaf-255	125	12	on	on	ADP
gujaf-255	125	13	assets	asset	NOUN
gujaf-255	125	14	to	to	PART
gujaf-255	125	15	measure	measure	VERB
gujaf-255	125	16	performance	performance	NOUN
gujaf-255	125	17	and	and	CCONJ
gujaf-255	125	18	average	average	ADJ
gujaf-255	125	19	collection	collection	NOUN
gujaf-255	125	20	period	period	NOUN
gujaf-255	125	21	as	as	ADV
gujaf-255	125	22	well	well	ADV
gujaf-255	125	23	as	as	ADP
gujaf-255	125	24	receivable	receivable	ADJ
gujaf-255	125	25	turnover	turnover	NOUN
gujaf-255	125	26	to	to	PART
gujaf-255	125	27	measure	measure	VERB
gujaf-255	125	28	receivables	receivables	NOUN
gujaf-255	125	29	management	management	NOUN
gujaf-255	125	30	.	.	PUNCT
gujaf-255	126	1	this	this	DET
gujaf-255	126	2	study	study	NOUN
gujaf-255	126	3	therefore	therefore	ADV
gujaf-255	126	4	,	,	PUNCT
gujaf-255	126	5	used	use	VERB
gujaf-255	126	6	return	return	NOUN
gujaf-255	126	7	on	on	ADP
gujaf-255	126	8	equity	equity	NOUN
gujaf-255	126	9	to	to	PART
gujaf-255	126	10	measure	measure	VERB
gujaf-255	126	11	financial	financial	ADJ
gujaf-255	126	12	performance	performance	NOUN
gujaf-255	126	13	while	while	SCONJ
gujaf-255	126	14	in	in	ADP
gujaf-255	126	15	addition	addition	NOUN
gujaf-255	126	16	to	to	ADP
gujaf-255	126	17	receivable	receivable	ADJ
gujaf-255	126	18	turnover	turnover	NOUN
gujaf-255	126	19	and	and	CCONJ
gujaf-255	126	20	average	average	ADJ
gujaf-255	126	21	collection	collection	NOUN
gujaf-255	126	22	period	period	NOUN
gujaf-255	126	23	,	,	PUNCT
gujaf-255	126	24	this	this	DET
gujaf-255	126	25	study	study	NOUN
gujaf-255	126	26	also	also	ADV
gujaf-255	126	27	used	use	VERB
gujaf-255	126	28	current	current	ADJ
gujaf-255	126	29	ratio	ratio	NOUN
gujaf-255	126	30	and	and	CCONJ
gujaf-255	126	31	debt	debt	NOUN
gujaf-255	126	32	asset	asset	NOUN
gujaf-255	126	33	ratio	ratio	NOUN
gujaf-255	126	34	to	to	PART
gujaf-255	126	35	measure	measure	VERB
gujaf-255	126	36	account	account	NOUN
gujaf-255	126	37	receivable	receivable	ADJ
gujaf-255	126	38	management	management	NOUN
gujaf-255	126	39	.	.	PUNCT
gujaf-255	127	1	the	the	DET
gujaf-255	127	2	general	general	ADJ
gujaf-255	127	3	objective	objective	NOUN
gujaf-255	127	4	of	of	ADP
gujaf-255	127	5	this	this	DET
gujaf-255	127	6	study	study	NOUN
gujaf-255	127	7	is	be	AUX
gujaf-255	127	8	to	to	PART
gujaf-255	127	9	determine	determine	VERB
gujaf-255	127	10	the	the	DET
gujaf-255	127	11	effects	effect	NOUN
gujaf-255	127	12	of	of	ADP
gujaf-255	127	13	accounts	account	NOUN
gujaf-255	127	14	receivable	receivable	ADJ
gujaf-255	127	15	management	management	NOUN
gujaf-255	127	16	on	on	ADP
gujaf-255	127	17	financial	financial	ADJ
gujaf-255	127	18	performance	performance	NOUN
gujaf-255	127	19	of	of	ADP
gujaf-255	127	20	listed	list	VERB
gujaf-255	127	21	consumer	consumer	NOUN
gujaf-255	127	22	goods	good	NOUN
gujaf-255	127	23	firms	firm	NOUN
gujaf-255	127	24	in	in	ADP
gujaf-255	127	25	nigeria	nigeria	PROPN
gujaf-255	127	26	with	with	ADP
gujaf-255	127	27	the	the	DET
gujaf-255	127	28	following	follow	VERB
gujaf-255	127	29	specific	specific	ADJ
gujaf-255	127	30	objectives	objective	NOUN
gujaf-255	127	31	.	.	PUNCT
gujaf-255	128	1	i.	i.	NOUN
gujaf-255	128	2	to	to	PART
gujaf-255	128	3	determine	determine	VERB
gujaf-255	128	4	the	the	DET
gujaf-255	128	5	effect	effect	NOUN
gujaf-255	128	6	of	of	ADP
gujaf-255	128	7	account	account	NOUN
gujaf-255	128	8	receivables	receivables	NOUN
gujaf-255	128	9	turnover	turnover	NOUN
gujaf-255	128	10	on	on	ADP
gujaf-255	128	11	financial	financial	ADJ
gujaf-255	128	12	performance	performance	NOUN
gujaf-255	128	13	of	of	ADP
gujaf-255	128	14	listed	list	VERB
gujaf-255	128	15	consumer	consumer	NOUN
gujaf-255	128	16	goods	good	NOUN
gujaf-255	128	17	firms	firm	NOUN
gujaf-255	128	18	in	in	ADP
gujaf-255	128	19	nigeria	nigeria	PROPN
gujaf-255	128	20	.	.	PUNCT
gujaf-255	129	1	212	212	NUM
gujaf-255	129	2	ii	ii	NOUN
gujaf-255	129	3	.	.	PUNCT
gujaf-255	129	4	to	to	PART
gujaf-255	129	5	determine	determine	VERB
gujaf-255	129	6	the	the	DET
gujaf-255	129	7	effects	effect	NOUN
gujaf-255	129	8	of	of	ADP
gujaf-255	129	9	average	average	ADJ
gujaf-255	129	10	collection	collection	NOUN
gujaf-255	129	11	period	period	NOUN
gujaf-255	129	12	on	on	ADP
gujaf-255	129	13	financial	financial	ADJ
gujaf-255	129	14	performance	performance	NOUN
gujaf-255	129	15	of	of	ADP
gujaf-255	129	16	listed	list	VERB
gujaf-255	129	17	consumer	consumer	NOUN
gujaf-255	129	18	goods	good	NOUN
gujaf-255	129	19	firms	firm	NOUN
gujaf-255	129	20	in	in	ADP
gujaf-255	129	21	nigeria	nigeria	PROPN
gujaf-255	129	22	.	.	PUNCT
gujaf-255	130	1	iii	iii	X
gujaf-255	130	2	.	.	PUNCT
gujaf-255	131	1	to	to	PART
gujaf-255	131	2	determine	determine	VERB
gujaf-255	131	3	the	the	DET
gujaf-255	131	4	effect	effect	NOUN
gujaf-255	131	5	of	of	ADP
gujaf-255	131	6	debt	debt	NOUN
gujaf-255	131	7	asset	asset	NOUN
gujaf-255	131	8	ratio	ratio	NOUN
gujaf-255	131	9	on	on	ADP
gujaf-255	131	10	financial	financial	ADJ
gujaf-255	131	11	performance	performance	NOUN
gujaf-255	131	12	of	of	ADP
gujaf-255	131	13	listed	list	VERB
gujaf-255	131	14	consumer	consumer	NOUN
gujaf-255	131	15	goods	good	NOUN
gujaf-255	131	16	firms	firm	NOUN
gujaf-255	131	17	in	in	ADP
gujaf-255	131	18	nigeria	nigeria	PROPN
gujaf-255	131	19	.	.	PUNCT
gujaf-255	132	1	iv	iv	X
gujaf-255	132	2	.	.	PUNCT
gujaf-255	132	3	to	to	PART
gujaf-255	132	4	determine	determine	VERB
gujaf-255	132	5	the	the	DET
gujaf-255	132	6	effect	effect	NOUN
gujaf-255	132	7	of	of	ADP
gujaf-255	132	8	current	current	ADJ
gujaf-255	132	9	ratio	ratio	NOUN
gujaf-255	132	10	on	on	ADP
gujaf-255	132	11	financial	financial	ADJ
gujaf-255	132	12	performance	performance	NOUN
gujaf-255	132	13	of	of	ADP
gujaf-255	132	14	listed	list	VERB
gujaf-255	132	15	consumer	consumer	NOUN
gujaf-255	132	16	goods	good	NOUN
gujaf-255	132	17	firms	firm	NOUN
gujaf-255	132	18	in	in	ADP
gujaf-255	132	19	nigeria	nigeria	PROPN
gujaf-255	132	20	.	.	PUNCT
gujaf-255	133	1	to	to	PART
gujaf-255	133	2	achieve	achieve	VERB
gujaf-255	133	3	the	the	DET
gujaf-255	133	4	objective	objective	NOUN
gujaf-255	133	5	of	of	ADP
gujaf-255	133	6	the	the	DET
gujaf-255	133	7	study	study	NOUN
gujaf-255	133	8	,	,	PUNCT
gujaf-255	133	9	the	the	DET
gujaf-255	133	10	researchers	researcher	NOUN
gujaf-255	133	11	formulated	formulate	VERB
gujaf-255	133	12	and	and	CCONJ
gujaf-255	133	13	tested	test	VERB
gujaf-255	133	14	the	the	DET
gujaf-255	133	15	following	follow	VERB
gujaf-255	133	16	hypotheses	hypothesis	NOUN
gujaf-255	133	17	h01	h01	NOUN
gujaf-255	133	18	:	:	PUNCT
gujaf-255	133	19	account	account	NOUN
gujaf-255	133	20	receivable	receivable	ADJ
gujaf-255	133	21	turnover	turnover	NOUN
gujaf-255	133	22	does	do	AUX
gujaf-255	133	23	not	not	PART
gujaf-255	133	24	have	have	VERB
gujaf-255	133	25	significant	significant	ADJ
gujaf-255	133	26	effect	effect	NOUN
gujaf-255	133	27	on	on	ADP
gujaf-255	133	28	financial	financial	ADJ
gujaf-255	133	29	performance	performance	NOUN
gujaf-255	133	30	of	of	ADP
gujaf-255	133	31	listed	list	VERB
gujaf-255	133	32	consumer	consumer	NOUN
gujaf-255	133	33	goods	good	NOUN
gujaf-255	133	34	firms	firm	NOUN
gujaf-255	133	35	in	in	ADP
gujaf-255	133	36	nigeria	nigeria	PROPN
gujaf-255	133	37	.	.	PUNCT
gujaf-255	134	1	h02	h02	PROPN
gujaf-255	134	2	:	:	PUNCT
gujaf-255	134	3	average	average	ADJ
gujaf-255	134	4	collection	collection	NOUN
gujaf-255	134	5	period	period	NOUN
gujaf-255	134	6	does	do	AUX
gujaf-255	134	7	not	not	PART
gujaf-255	134	8	have	have	VERB
gujaf-255	134	9	significant	significant	ADJ
gujaf-255	134	10	effect	effect	NOUN
gujaf-255	134	11	on	on	ADP
gujaf-255	134	12	financial	financial	ADJ
gujaf-255	134	13	performance	performance	NOUN
gujaf-255	134	14	of	of	ADP
gujaf-255	134	15	listed	list	VERB
gujaf-255	134	16	consumer	consumer	NOUN
gujaf-255	134	17	goods	good	NOUN
gujaf-255	134	18	firms	firm	NOUN
gujaf-255	134	19	in	in	ADP
gujaf-255	134	20	nigeria	nigeria	PROPN
gujaf-255	134	21	?	?	PUNCT
gujaf-255	135	1	h03	h03	NOUN
gujaf-255	135	2	:	:	PUNCT
gujaf-255	135	3	debt	debt	NOUN
gujaf-255	135	4	asset	asset	NOUN
gujaf-255	135	5	ratio	ratio	NOUN
gujaf-255	135	6	does	do	AUX
gujaf-255	135	7	not	not	PART
gujaf-255	135	8	have	have	VERB
gujaf-255	135	9	significant	significant	ADJ
gujaf-255	135	10	effect	effect	NOUN
gujaf-255	135	11	on	on	ADP
gujaf-255	135	12	financial	financial	ADJ
gujaf-255	135	13	performance	performance	NOUN
gujaf-255	135	14	of	of	ADP
gujaf-255	135	15	listed	list	VERB
gujaf-255	135	16	consumer	consumer	NOUN
gujaf-255	135	17	goods	good	NOUN
gujaf-255	135	18	firms	firm	NOUN
gujaf-255	135	19	in	in	ADP
gujaf-255	135	20	nigeria	nigeria	PROPN
gujaf-255	135	21	?	?	PUNCT
gujaf-255	135	22	h04	h04	PROPN
gujaf-255	135	23	:	:	PUNCT
gujaf-255	135	24	current	current	ADJ
gujaf-255	135	25	ratio	ratio	NOUN
gujaf-255	135	26	does	do	AUX
gujaf-255	135	27	not	not	PART
gujaf-255	135	28	have	have	VERB
gujaf-255	135	29	significant	significant	ADJ
gujaf-255	135	30	effect	effect	NOUN
gujaf-255	135	31	on	on	ADP
gujaf-255	135	32	financial	financial	ADJ
gujaf-255	135	33	performance	performance	NOUN
gujaf-255	135	34	of	of	ADP
gujaf-255	135	35	listed	list	VERB
gujaf-255	135	36	consumer	consumer	NOUN
gujaf-255	135	37	goods	good	NOUN
gujaf-255	135	38	firms	firm	NOUN
gujaf-255	135	39	in	in	ADP
gujaf-255	135	40	nigeria	nigeria	PROPN
gujaf-255	135	41	.	.	PUNCT
gujaf-255	136	1	2	2	X
gujaf-255	136	2	.	.	X
gujaf-255	136	3	literature	literature	NOUN
gujaf-255	136	4	review	review	PROPN
gujaf-255	136	5	munene	munene	NOUN
gujaf-255	136	6	and	and	CCONJ
gujaf-255	136	7	tibbs	tibbs	NOUN
gujaf-255	136	8	(	(	PUNCT
gujaf-255	136	9	2018	2018	NUM
gujaf-255	136	10	)	)	PUNCT
gujaf-255	136	11	are	be	AUX
gujaf-255	136	12	of	of	ADP
gujaf-255	136	13	the	the	DET
gujaf-255	136	14	opinion	opinion	NOUN
gujaf-255	136	15	that	that	SCONJ
gujaf-255	136	16	a	a	DET
gujaf-255	136	17	company	company	NOUN
gujaf-255	136	18	's	's	PART
gujaf-255	136	19	account	account	NOUN
gujaf-255	136	20	receivables	receivables	NOUN
gujaf-255	136	21	are	be	AUX
gujaf-255	136	22	a	a	DET
gujaf-255	136	23	representation	representation	NOUN
gujaf-255	136	24	of	of	ADP
gujaf-255	136	25	the	the	DET
gujaf-255	136	26	money	money	NOUN
gujaf-255	136	27	owing	owe	VERB
gujaf-255	136	28	to	to	ADP
gujaf-255	136	29	it	it	PRON
gujaf-255	136	30	for	for	ADP
gujaf-255	136	31	previously	previously	ADV
gujaf-255	136	32	rendered	render	VERB
gujaf-255	136	33	goods	good	NOUN
gujaf-255	136	34	or	or	CCONJ
gujaf-255	136	35	services	service	NOUN
gujaf-255	136	36	.	.	PUNCT
gujaf-255	137	1	a	a	DET
gujaf-255	137	2	company	company	NOUN
gujaf-255	137	3	can	can	AUX
gujaf-255	137	4	efficiently	efficiently	ADV
gujaf-255	137	5	manage	manage	VERB
gujaf-255	137	6	client	client	NOUN
gujaf-255	137	7	credit	credit	NOUN
gujaf-255	137	8	,	,	PUNCT
gujaf-255	137	9	uncollected	uncollected	ADJ
gujaf-255	137	10	revenues	revenue	NOUN
gujaf-255	137	11	,	,	PUNCT
gujaf-255	137	12	and	and	CCONJ
gujaf-255	137	13	customer	customer	NOUN
gujaf-255	137	14	loyalty	loyalty	NOUN
gujaf-255	137	15	by	by	ADP
gujaf-255	137	16	keeping	keep	VERB
gujaf-255	137	17	track	track	NOUN
gujaf-255	137	18	of	of	ADP
gujaf-255	137	19	its	its	PRON
gujaf-255	137	20	account	account	NOUN
gujaf-255	137	21	receivables	receivables	NOUN
gujaf-255	137	22	.	.	PUNCT
gujaf-255	138	1	similar	similar	ADJ
gujaf-255	138	2	to	to	ADP
gujaf-255	138	3	how	how	SCONJ
gujaf-255	138	4	a	a	DET
gujaf-255	138	5	human	human	ADJ
gujaf-255	138	6	heart	heart	NOUN
gujaf-255	138	7	is	be	AUX
gujaf-255	138	8	necessary	necessary	ADJ
gujaf-255	138	9	for	for	SCONJ
gujaf-255	138	10	every	every	DET
gujaf-255	138	11	human	human	ADJ
gujaf-255	138	12	being	being	NOUN
gujaf-255	138	13	to	to	PART
gujaf-255	138	14	survive	survive	VERB
gujaf-255	138	15	,	,	PUNCT
gujaf-255	138	16	an	an	DET
gujaf-255	138	17	effective	effective	ADJ
gujaf-255	138	18	working	work	VERB
gujaf-255	138	19	capital	capital	NOUN
gujaf-255	138	20	management	management	NOUN
gujaf-255	138	21	strategy	strategy	NOUN
gujaf-255	138	22	for	for	ADP
gujaf-255	138	23	accounts	account	NOUN
gujaf-255	138	24	receivable	receivable	ADJ
gujaf-255	138	25	is	be	AUX
gujaf-255	138	26	critical	critical	ADJ
gujaf-255	138	27	to	to	ADP
gujaf-255	138	28	the	the	DET
gujaf-255	138	29	health	health	NOUN
gujaf-255	138	30	and	and	CCONJ
gujaf-255	138	31	lifespan	lifespan	NOUN
gujaf-255	138	32	of	of	ADP
gujaf-255	138	33	a	a	DET
gujaf-255	138	34	firm	firm	NOUN
gujaf-255	138	35	(	(	PUNCT
gujaf-255	138	36	akinleye	akinleye	PROPN
gujaf-255	138	37	&	&	CCONJ
gujaf-255	138	38	adeboboye	adeboboye	PROPN
gujaf-255	138	39	,	,	PUNCT
gujaf-255	138	40	2019	2019	NUM
gujaf-255	138	41	)	)	PUNCT
gujaf-255	138	42	.	.	PUNCT
gujaf-255	139	1	consequently	consequently	ADV
gujaf-255	139	2	,	,	PUNCT
gujaf-255	139	3	one	one	NUM
gujaf-255	139	4	of	of	ADP
gujaf-255	139	5	the	the	DET
gujaf-255	139	6	many	many	ADJ
gujaf-255	139	7	components	component	NOUN
gujaf-255	139	8	of	of	ADP
gujaf-255	139	9	account	account	NOUN
gujaf-255	139	10	receivables	receivables	NOUN
gujaf-255	139	11	that	that	PRON
gujaf-255	139	12	must	must	AUX
gujaf-255	139	13	be	be	AUX
gujaf-255	139	14	controlled	control	VERB
gujaf-255	139	15	in	in	ADP
gujaf-255	139	16	order	order	NOUN
gujaf-255	139	17	to	to	PART
gujaf-255	139	18	manage	manage	VERB
gujaf-255	139	19	them	they	PRON
gujaf-255	139	20	is	be	AUX
gujaf-255	139	21	their	their	PRON
gujaf-255	139	22	average	average	ADJ
gujaf-255	139	23	collection	collection	NOUN
gujaf-255	139	24	time	time	NOUN
gujaf-255	139	25	,	,	PUNCT
gujaf-255	139	26	among	among	ADP
gujaf-255	139	27	other	other	ADJ
gujaf-255	139	28	components	component	NOUN
gujaf-255	139	29	.	.	PUNCT
gujaf-255	140	1	according	accord	VERB
gujaf-255	140	2	to	to	ADP
gujaf-255	140	3	duru	duru	PROPN
gujaf-255	140	4	et	et	PROPN
gujaf-255	140	5	al	al	PROPN
gujaf-255	140	6	.	.	PROPN
gujaf-255	141	1	(	(	PUNCT
gujaf-255	141	2	2014	2014	NUM
gujaf-255	141	3	)	)	PUNCT
gujaf-255	141	4	,	,	PUNCT
gujaf-255	141	5	the	the	DET
gujaf-255	141	6	management	management	NOUN
gujaf-255	141	7	of	of	ADP
gujaf-255	141	8	accounts	account	NOUN
gujaf-255	141	9	receivable	receivable	ADJ
gujaf-255	141	10	is	be	AUX
gujaf-255	141	11	a	a	DET
gujaf-255	141	12	crucial	crucial	ADJ
gujaf-255	141	13	aspect	aspect	NOUN
gujaf-255	141	14	of	of	ADP
gujaf-255	141	15	financial	financial	ADJ
gujaf-255	141	16	management	management	NOUN
gujaf-255	141	17	,	,	PUNCT
gujaf-255	141	18	as	as	SCONJ
gujaf-255	141	19	an	an	DET
gujaf-255	141	20	abundance	abundance	NOUN
gujaf-255	141	21	or	or	CCONJ
gujaf-255	141	22	deficiency	deficiency	NOUN
gujaf-255	141	23	of	of	ADP
gujaf-255	141	24	current	current	ADJ
gujaf-255	141	25	assets	asset	NOUN
gujaf-255	141	26	can	can	AUX
gujaf-255	141	27	have	have	VERB
gujaf-255	141	28	adverse	adverse	ADJ
gujaf-255	141	29	effects	effect	NOUN
gujaf-255	141	30	on	on	ADP
gujaf-255	141	31	a	a	DET
gujaf-255	141	32	company	company	NOUN
gujaf-255	141	33	's	's	PART
gujaf-255	141	34	profitability	profitability	NOUN
gujaf-255	141	35	and	and	CCONJ
gujaf-255	141	36	make	make	VERB
gujaf-255	141	37	it	it	PRON
gujaf-255	141	38	more	more	ADV
gujaf-255	141	39	difficult	difficult	ADJ
gujaf-255	141	40	to	to	PART
gujaf-255	141	41	maintain	maintain	VERB
gujaf-255	141	42	smooth	smooth	ADJ
gujaf-255	141	43	operations	operation	NOUN
gujaf-255	141	44	)	)	PUNCT
gujaf-255	141	45	.	.	PUNCT
gujaf-255	142	1	according	accord	VERB
gujaf-255	142	2	to	to	ADP
gujaf-255	142	3	gill	gill	PROPN
gujaf-255	142	4	et	et	PROPN
gujaf-255	142	5	al	al	PROPN
gujaf-255	142	6	.	.	PUNCT
gujaf-255	143	1	(	(	PUNCT
gujaf-255	143	2	2011	2011	NUM
gujaf-255	143	3	)	)	PUNCT
gujaf-255	143	4	,	,	PUNCT
gujaf-255	143	5	the	the	DET
gujaf-255	143	6	primary	primary	ADJ
gujaf-255	143	7	goal	goal	NOUN
gujaf-255	143	8	of	of	ADP
gujaf-255	143	9	accounts	account	NOUN
gujaf-255	143	10	receivable	receivable	ADJ
gujaf-255	143	11	is	be	AUX
gujaf-255	143	12	to	to	PART
gujaf-255	143	13	strike	strike	VERB
gujaf-255	143	14	the	the	DET
gujaf-255	143	15	ideal	ideal	ADJ
gujaf-255	143	16	balance	balance	NOUN
gujaf-255	143	17	between	between	ADP
gujaf-255	143	18	the	the	DET
gujaf-255	143	19	various	various	ADJ
gujaf-255	143	20	elements	element	NOUN
gujaf-255	143	21	of	of	ADP
gujaf-255	143	22	cash	cash	NOUN
gujaf-255	143	23	flow	flow	NOUN
gujaf-255	143	24	management	management	NOUN
gujaf-255	143	25	.	.	PUNCT
gujaf-255	144	1	the	the	DET
gujaf-255	144	2	ageing	ageing	NOUN
gujaf-255	144	3	of	of	ADP
gujaf-255	144	4	accounts	account	NOUN
gujaf-255	144	5	receivable	receivable	ADJ
gujaf-255	144	6	and	and	CCONJ
gujaf-255	144	7	assessing	assess	VERB
gujaf-255	144	8	potential	potential	ADJ
gujaf-255	144	9	customers	customer	NOUN
gujaf-255	144	10	'	'	PART
gujaf-255	144	11	ability	ability	NOUN
gujaf-255	144	12	to	to	PART
gujaf-255	144	13	pay	pay	VERB
gujaf-255	144	14	based	base	VERB
gujaf-255	144	15	on	on	ADP
gujaf-255	144	16	factors	factor	NOUN
gujaf-255	144	17	including	include	VERB
gujaf-255	144	18	their	their	PRON
gujaf-255	144	19	integrity	integrity	NOUN
gujaf-255	144	20	,	,	PUNCT
gujaf-255	144	21	financial	financial	ADJ
gujaf-255	144	22	stability	stability	NOUN
gujaf-255	144	23	,	,	PUNCT
gujaf-255	144	24	the	the	DET
gujaf-255	144	25	collateral	collateral	NOUN
gujaf-255	144	26	they	they	PRON
gujaf-255	144	27	are	be	AUX
gujaf-255	144	28	pledging	pledge	VERB
gujaf-255	144	29	,	,	PUNCT
gujaf-255	144	30	and	and	CCONJ
gujaf-255	144	31	the	the	DET
gujaf-255	144	32	state	state	NOUN
gujaf-255	144	33	of	of	ADP
gujaf-255	144	34	the	the	DET
gujaf-255	144	35	economy	economy	NOUN
gujaf-255	144	36	are	be	AUX
gujaf-255	144	37	the	the	DET
gujaf-255	144	38	main	main	ADJ
gujaf-255	144	39	accounts	account	NOUN
gujaf-255	144	40	receivable	receivable	ADJ
gujaf-255	144	41	management	management	NOUN
gujaf-255	144	42	principles	principle	NOUN
gujaf-255	144	43	that	that	PRON
gujaf-255	144	44	a	a	DET
gujaf-255	144	45	company	company	NOUN
gujaf-255	144	46	should	should	AUX
gujaf-255	144	47	keep	keep	VERB
gujaf-255	144	48	in	in	ADP
gujaf-255	144	49	mind	mind	NOUN
gujaf-255	144	50	defining	define	VERB
gujaf-255	144	51	the	the	DET
gujaf-255	144	52	parameters	parameter	NOUN
gujaf-255	144	53	and	and	CCONJ
gujaf-255	144	54	restrictions	restriction	NOUN
gujaf-255	144	55	for	for	ADP
gujaf-255	144	56	credit	credit	NOUN
gujaf-255	144	57	,	,	PUNCT
gujaf-255	144	58	obtaining	obtain	VERB
gujaf-255	144	59	trade	trade	NOUN
gujaf-255	144	60	credit	credit	NOUN
gujaf-255	144	61	,	,	PUNCT
gujaf-255	144	62	evaluating	evaluate	VERB
gujaf-255	144	63	213	213	NUM
gujaf-255	144	64	default	default	NOUN
gujaf-255	144	65	risk	risk	NOUN
gujaf-255	144	66	and	and	CCONJ
gujaf-255	144	67	accountability	accountability	NOUN
gujaf-255	144	68	,	,	PUNCT
gujaf-255	144	69	and	and	CCONJ
gujaf-255	144	70	funding	funding	NOUN
gujaf-255	144	71	accounts	account	NOUN
gujaf-255	144	72	receivable	receivable	ADJ
gujaf-255	144	73	until	until	SCONJ
gujaf-255	144	74	the	the	DET
gujaf-255	144	75	buyer	buyer	NOUN
gujaf-255	144	76	pays	pay	VERB
gujaf-255	144	77	(	(	PUNCT
gujaf-255	144	78	schaum	schaum	PROPN
gujaf-255	144	79	,	,	PUNCT
gujaf-255	144	80	2011	2011	NUM
gujaf-255	144	81	)	)	PUNCT
gujaf-255	144	82	.	.	PUNCT
gujaf-255	145	1	financial	financial	ADJ
gujaf-255	145	2	performance	performance	NOUN
gujaf-255	145	3	is	be	AUX
gujaf-255	145	4	the	the	DET
gujaf-255	145	5	degree	degree	NOUN
gujaf-255	145	6	to	to	PART
gujaf-255	145	7	which	which	PRON
gujaf-255	145	8	a	a	DET
gujaf-255	145	9	company	company	NOUN
gujaf-255	145	10	boosts	boost	VERB
gujaf-255	145	11	sales	sale	NOUN
gujaf-255	145	12	,	,	PUNCT
gujaf-255	145	13	earnings	earning	NOUN
gujaf-255	145	14	,	,	PUNCT
gujaf-255	145	15	and	and	CCONJ
gujaf-255	145	16	return	return	VERB
gujaf-255	145	17	on	on	ADP
gujaf-255	145	18	equity	equity	NOUN
gujaf-255	145	19	.	.	PUNCT
gujaf-255	146	1	the	the	DET
gujaf-255	146	2	majority	majority	NOUN
gujaf-255	146	3	of	of	ADP
gujaf-255	146	4	firms	firm	NOUN
gujaf-255	146	5	continue	continue	VERB
gujaf-255	146	6	to	to	PART
gujaf-255	146	7	place	place	VERB
gujaf-255	146	8	a	a	DET
gujaf-255	146	9	high	high	ADJ
gujaf-255	146	10	priority	priority	NOUN
gujaf-255	146	11	on	on	ADP
gujaf-255	146	12	precisely	precisely	ADV
gujaf-255	146	13	assessing	assess	VERB
gujaf-255	146	14	financial	financial	ADJ
gujaf-255	146	15	performance	performance	NOUN
gujaf-255	146	16	(	(	PUNCT
gujaf-255	146	17	ittner	ittner	NOUN
gujaf-255	146	18	and	and	CCONJ
gujaf-255	146	19	larcker	larcker	NOUN
gujaf-255	146	20	,	,	PUNCT
gujaf-255	146	21	2014	2014	NUM
gujaf-255	146	22	)	)	PUNCT
gujaf-255	146	23	.	.	PUNCT
gujaf-255	147	1	according	accord	VERB
gujaf-255	147	2	to	to	ADP
gujaf-255	147	3	munene	munene	NOUN
gujaf-255	147	4	and	and	CCONJ
gujaf-255	147	5	tibbs	tibbs	NOUN
gujaf-255	147	6	(	(	PUNCT
gujaf-255	147	7	2018	2018	NUM
gujaf-255	147	8	)	)	PUNCT
gujaf-255	147	9	,	,	PUNCT
gujaf-255	147	10	performance	performance	NOUN
gujaf-255	147	11	assessment	assessment	NOUN
gujaf-255	147	12	systems	system	NOUN
gujaf-255	147	13	establish	establish	VERB
gujaf-255	147	14	the	the	DET
gujaf-255	147	15	basis	basis	NOUN
gujaf-255	147	16	for	for	ADP
gujaf-255	147	17	formulating	formulate	VERB
gujaf-255	147	18	strategic	strategic	ADJ
gujaf-255	147	19	plans	plan	NOUN
gujaf-255	147	20	,	,	PUNCT
gujaf-255	147	21	evaluating	evaluate	VERB
gujaf-255	147	22	the	the	DET
gujaf-255	147	23	attainment	attainment	NOUN
gujaf-255	147	24	of	of	ADP
gujaf-255	147	25	organizational	organizational	ADJ
gujaf-255	147	26	goals	goal	NOUN
gujaf-255	147	27	,	,	PUNCT
gujaf-255	147	28	and	and	CCONJ
gujaf-255	147	29	compensating	compensate	VERB
gujaf-255	147	30	managers	manager	NOUN
gujaf-255	147	31	.	.	PUNCT
gujaf-255	148	1	jegede	jegede	NOUN
gujaf-255	148	2	(	(	PUNCT
gujaf-255	148	3	2017	2017	NUM
gujaf-255	148	4	)	)	PUNCT
gujaf-255	148	5	claimed	claim	VERB
gujaf-255	148	6	that	that	SCONJ
gujaf-255	148	7	the	the	DET
gujaf-255	148	8	poor	poor	ADJ
gujaf-255	148	9	receivables	receivables	NOUN
gujaf-255	148	10	management	management	NOUN
gujaf-255	148	11	practices	practice	NOUN
gujaf-255	148	12	of	of	ADP
gujaf-255	148	13	the	the	DET
gujaf-255	148	14	nation	nation	NOUN
gujaf-255	148	15	are	be	AUX
gujaf-255	148	16	partly	partly	ADV
gujaf-255	148	17	to	to	PART
gujaf-255	148	18	blame	blame	VERB
gujaf-255	148	19	for	for	ADP
gujaf-255	148	20	the	the	DET
gujaf-255	148	21	industrial	industrial	ADJ
gujaf-255	148	22	sector	sector	NOUN
gujaf-255	148	23	's	's	PART
gujaf-255	148	24	underwhelming	underwhelming	ADJ
gujaf-255	148	25	performance	performance	NOUN
gujaf-255	148	26	and	and	CCONJ
gujaf-255	148	27	gdp	gdp	NOUN
gujaf-255	148	28	contribution	contribution	NOUN
gujaf-255	148	29	.	.	PUNCT
gujaf-255	149	1	furthermore	furthermore	ADV
gujaf-255	149	2	,	,	PUNCT
gujaf-255	149	3	dan	dan	PROPN
gujaf-255	149	4	(	(	PUNCT
gujaf-255	149	5	2020	2020	NUM
gujaf-255	149	6	)	)	PUNCT
gujaf-255	149	7	asserted	assert	VERB
gujaf-255	149	8	that	that	SCONJ
gujaf-255	149	9	insufficient	insufficient	ADJ
gujaf-255	149	10	account	account	NOUN
gujaf-255	149	11	receivables	receivables	NOUN
gujaf-255	149	12	management	management	NOUN
gujaf-255	149	13	severely	severely	ADV
gujaf-255	149	14	impairs	impair	VERB
gujaf-255	149	15	the	the	DET
gujaf-255	149	16	operation	operation	NOUN
gujaf-255	149	17	of	of	ADP
gujaf-255	149	18	nigerian	nigerian	ADJ
gujaf-255	149	19	listed	list	VERB
gujaf-255	149	20	manufacturing	manufacturing	NOUN
gujaf-255	149	21	companies	company	NOUN
gujaf-255	149	22	.	.	PUNCT
gujaf-255	150	1	it	it	PRON
gujaf-255	150	2	's	be	AUX
gujaf-255	150	3	thought	think	VERB
gujaf-255	150	4	that	that	SCONJ
gujaf-255	150	5	this	this	PRON
gujaf-255	150	6	led	lead	VERB
gujaf-255	150	7	to	to	ADP
gujaf-255	150	8	erratic	erratic	ADJ
gujaf-255	150	9	revenue	revenue	NOUN
gujaf-255	150	10	and	and	CCONJ
gujaf-255	150	11	had	have	VERB
gujaf-255	150	12	an	an	DET
gujaf-255	150	13	impact	impact	NOUN
gujaf-255	150	14	on	on	ADP
gujaf-255	150	15	profitability	profitability	NOUN
gujaf-255	150	16	,	,	PUNCT
gujaf-255	150	17	liquidity	liquidity	NOUN
gujaf-255	150	18	,	,	PUNCT
gujaf-255	150	19	and	and	CCONJ
gujaf-255	150	20	productivity	productivity	NOUN
gujaf-255	150	21	.	.	PUNCT
gujaf-255	151	1	it	it	PRON
gujaf-255	151	2	is	be	AUX
gujaf-255	151	3	noteworthy	noteworthy	ADJ
gujaf-255	151	4	that	that	SCONJ
gujaf-255	151	5	while	while	SCONJ
gujaf-255	151	6	average	average	ADJ
gujaf-255	151	7	collection	collection	NOUN
gujaf-255	151	8	duration	duration	NOUN
gujaf-255	151	9	was	be	AUX
gujaf-255	151	10	found	find	VERB
gujaf-255	151	11	to	to	PART
gujaf-255	151	12	have	have	VERB
gujaf-255	151	13	very	very	ADV
gujaf-255	151	14	little	little	ADJ
gujaf-255	151	15	effect	effect	NOUN
gujaf-255	151	16	on	on	ADP
gujaf-255	151	17	performance	performance	NOUN
gujaf-255	151	18	in	in	ADP
gujaf-255	151	19	some	some	DET
gujaf-255	151	20	research	research	NOUN
gujaf-255	151	21	on	on	ADP
gujaf-255	151	22	the	the	DET
gujaf-255	151	23	relationship	relationship	NOUN
gujaf-255	151	24	between	between	ADP
gujaf-255	151	25	publicly	publicly	ADV
gujaf-255	151	26	traded	trade	VERB
gujaf-255	151	27	manufacturing	manufacturing	NOUN
gujaf-255	151	28	businesses	business	NOUN
gujaf-255	151	29	'	'	PART
gujaf-255	151	30	performance	performance	NOUN
gujaf-255	151	31	and	and	CCONJ
gujaf-255	151	32	their	their	PRON
gujaf-255	151	33	management	management	NOUN
gujaf-255	151	34	of	of	ADP
gujaf-255	151	35	accounts	account	NOUN
gujaf-255	151	36	receivable	receivable	ADJ
gujaf-255	151	37	,	,	PUNCT
gujaf-255	151	38	average	average	ADJ
gujaf-255	151	39	collection	collection	NOUN
gujaf-255	151	40	period	period	NOUN
gujaf-255	151	41	was	be	AUX
gujaf-255	151	42	found	find	VERB
gujaf-255	151	43	to	to	PART
gujaf-255	151	44	have	have	VERB
gujaf-255	151	45	a	a	DET
gujaf-255	151	46	significant	significant	ADJ
gujaf-255	151	47	impact	impact	NOUN
gujaf-255	151	48	in	in	ADP
gujaf-255	151	49	other	other	ADJ
gujaf-255	151	50	research	research	NOUN
gujaf-255	151	51	.	.	PUNCT
gujaf-255	152	1	surikovaa	surikovaa	PROPN
gujaf-255	152	2	,	,	PUNCT
gujaf-255	152	3	et	et	PROPN
gujaf-255	152	4	al	al	PROPN
gujaf-255	152	5	.	.	PROPN
gujaf-255	153	1	(	(	PUNCT
gujaf-255	153	2	2022	2022	NUM
gujaf-255	153	3	)	)	PUNCT
gujaf-255	153	4	examined	examine	VERB
gujaf-255	153	5	the	the	DET
gujaf-255	153	6	management	management	NOUN
gujaf-255	153	7	of	of	ADP
gujaf-255	153	8	account	account	NOUN
gujaf-255	153	9	receivables	receivables	NOUN
gujaf-255	153	10	of	of	ADP
gujaf-255	153	11	railway	railway	NOUN
gujaf-255	153	12	transport	transport	NOUN
gujaf-255	153	13	enterprise	enterprise	NOUN
gujaf-255	153	14	with	with	ADP
gujaf-255	153	15	the	the	DET
gujaf-255	153	16	aimed	aim	VERB
gujaf-255	153	17	of	of	ADP
gujaf-255	153	18	reducing	reduce	VERB
gujaf-255	153	19	terms	term	NOUN
gujaf-255	153	20	of	of	ADP
gujaf-255	153	21	financial	financial	ADJ
gujaf-255	153	22	size	size	NOUN
gujaf-255	153	23	cycle	cycle	NOUN
gujaf-255	153	24	without	without	ADP
gujaf-255	153	25	negatively	negatively	ADV
gujaf-255	153	26	affecting	affect	VERB
gujaf-255	153	27	its	its	PRON
gujaf-255	153	28	operations	operation	NOUN
gujaf-255	153	29	,	,	PUNCT
gujaf-255	153	30	and	and	CCONJ
gujaf-255	153	31	account	account	NOUN
gujaf-255	153	32	receivable	receivable	NOUN
gujaf-255	153	33	.	.	PUNCT
gujaf-255	154	1	regularly	regularly	ADV
gujaf-255	154	2	performed	perform	VERB
gujaf-255	154	3	analysis	analysis	NOUN
gujaf-255	154	4	of	of	ADP
gujaf-255	154	5	accounts	account	NOUN
gujaf-255	154	6	receivable	receivable	ADJ
gujaf-255	154	7	using	use	VERB
gujaf-255	154	8	traditional	traditional	ADJ
gujaf-255	154	9	and	and	CCONJ
gujaf-255	154	10	non	non	ADJ
gujaf-255	154	11	-	-	ADJ
gujaf-255	154	12	trivial	trivial	ADJ
gujaf-255	154	13	approaches	approach	NOUN
gujaf-255	154	14	can	can	AUX
gujaf-255	154	15	assess	assess	VERB
gujaf-255	154	16	the	the	DET
gujaf-255	154	17	management	management	NOUN
gujaf-255	154	18	team	team	NOUN
gujaf-255	154	19	's	's	PART
gujaf-255	154	20	capacity	capacity	NOUN
gujaf-255	154	21	to	to	PART
gujaf-255	154	22	anticipate	anticipate	VERB
gujaf-255	154	23	and	and	CCONJ
gujaf-255	154	24	mitigate	mitigate	VERB
gujaf-255	154	25	the	the	DET
gujaf-255	154	26	risk	risk	NOUN
gujaf-255	154	27	of	of	ADP
gujaf-255	154	28	non	non	ADJ
gujaf-255	154	29	-	-	NOUN
gujaf-255	154	30	payment	payment	NOUN
gujaf-255	154	31	of	of	ADP
gujaf-255	154	32	funds	fund	NOUN
gujaf-255	154	33	,	,	PUNCT
gujaf-255	154	34	pinpoint	pinpoint	VERB
gujaf-255	154	35	specific	specific	ADJ
gujaf-255	154	36	factors	factor	NOUN
gujaf-255	154	37	that	that	PRON
gujaf-255	154	38	are	be	AUX
gujaf-255	154	39	inherent	inherent	ADJ
gujaf-255	154	40	in	in	ADP
gujaf-255	154	41	a	a	DET
gujaf-255	154	42	given	give	VERB
gujaf-255	154	43	activity	activity	NOUN
gujaf-255	154	44	that	that	PRON
gujaf-255	154	45	lead	lead	VERB
gujaf-255	154	46	to	to	ADP
gujaf-255	154	47	debt	debt	NOUN
gujaf-255	154	48	formation	formation	NOUN
gujaf-255	154	49	,	,	PUNCT
gujaf-255	154	50	and	and	CCONJ
gujaf-255	154	51	assess	assess	VERB
gujaf-255	154	52	the	the	DET
gujaf-255	154	53	general	general	ADJ
gujaf-255	154	54	effectiveness	effectiveness	NOUN
gujaf-255	154	55	of	of	ADP
gujaf-255	154	56	liability	liability	NOUN
gujaf-255	154	57	management	management	NOUN
gujaf-255	154	58	.	.	PUNCT
gujaf-255	155	1	the	the	DET
gujaf-255	155	2	research	research	NOUN
gujaf-255	155	3	examines	examine	VERB
gujaf-255	155	4	the	the	DET
gujaf-255	155	5	primary	primary	ADJ
gujaf-255	155	6	hazards	hazard	NOUN
gujaf-255	155	7	linked	link	VERB
gujaf-255	155	8	to	to	ADP
gujaf-255	155	9	the	the	DET
gujaf-255	155	10	formation	formation	NOUN
gujaf-255	155	11	of	of	ADP
gujaf-255	155	12	accounts	account	NOUN
gujaf-255	155	13	receivable	receivable	ADJ
gujaf-255	155	14	,	,	PUNCT
gujaf-255	155	15	payback	payback	NOUN
gujaf-255	155	16	periods	period	NOUN
gujaf-255	155	17	,	,	PUNCT
gujaf-255	155	18	and	and	CCONJ
gujaf-255	155	19	partial	partial	ADJ
gujaf-255	155	20	or	or	CCONJ
gujaf-255	155	21	complete	complete	ADJ
gujaf-255	155	22	nonrepayment	nonrepayment	NOUN
gujaf-255	155	23	.	.	PUNCT
gujaf-255	156	1	it	it	PRON
gujaf-255	156	2	also	also	ADV
gujaf-255	156	3	divulges	divulge	VERB
gujaf-255	156	4	the	the	DET
gujaf-255	156	5	characteristics	characteristic	NOUN
gujaf-255	156	6	of	of	ADP
gujaf-255	156	7	managing	manage	VERB
gujaf-255	156	8	accounts	account	NOUN
gujaf-255	156	9	receivable	receivable	ADJ
gujaf-255	156	10	inside	inside	ADP
gujaf-255	156	11	a	a	DET
gujaf-255	156	12	transportation	transportation	NOUN
gujaf-255	156	13	company	company	NOUN
gujaf-255	156	14	.	.	PUNCT
gujaf-255	157	1	however	however	ADV
gujaf-255	157	2	,	,	PUNCT
gujaf-255	157	3	the	the	DET
gujaf-255	157	4	study	study	NOUN
gujaf-255	157	5	did	do	AUX
gujaf-255	157	6	not	not	PART
gujaf-255	157	7	significantly	significantly	ADV
gujaf-255	157	8	specify	specify	VERB
gujaf-255	157	9	the	the	DET
gujaf-255	157	10	determinant	determinant	ADJ
gujaf-255	157	11	variables	variable	NOUN
gujaf-255	157	12	of	of	ADP
gujaf-255	157	13	the	the	DET
gujaf-255	157	14	research	research	NOUN
gujaf-255	157	15	.	.	PUNCT
gujaf-255	158	1	deboboye	deboboye	NOUN
gujaf-255	158	2	et	et	PROPN
gujaf-255	158	3	al	al	PROPN
gujaf-255	158	4	.	.	PROPN
gujaf-255	159	1	(	(	PUNCT
gujaf-255	159	2	2022	2022	NUM
gujaf-255	159	3	)	)	PUNCT
gujaf-255	159	4	investigated	investigate	VERB
gujaf-255	159	5	the	the	DET
gujaf-255	159	6	relationship	relationship	NOUN
gujaf-255	159	7	between	between	ADP
gujaf-255	159	8	effective	effective	ADJ
gujaf-255	159	9	management	management	NOUN
gujaf-255	159	10	of	of	ADP
gujaf-255	159	11	accounts	account	NOUN
gujaf-255	159	12	receivable	receivable	ADJ
gujaf-255	159	13	and	and	CCONJ
gujaf-255	159	14	the	the	DET
gujaf-255	159	15	monetary	monetary	ADJ
gujaf-255	159	16	results	result	NOUN
gujaf-255	159	17	of	of	ADP
gujaf-255	159	18	nigerian	nigerian	ADJ
gujaf-255	159	19	manufacturing	manufacturing	NOUN
gujaf-255	159	20	companies	company	NOUN
gujaf-255	159	21	that	that	PRON
gujaf-255	159	22	are	be	AUX
gujaf-255	159	23	publicly	publicly	ADV
gujaf-255	159	24	traded	trade	VERB
gujaf-255	159	25	.	.	PUNCT
gujaf-255	160	1	the	the	DET
gujaf-255	160	2	particular	particular	ADJ
gujaf-255	160	3	goals	goal	NOUN
gujaf-255	160	4	of	of	ADP
gujaf-255	160	5	this	this	DET
gujaf-255	160	6	study	study	NOUN
gujaf-255	160	7	were	be	AUX
gujaf-255	160	8	to	to	PART
gujaf-255	160	9	find	find	VERB
gujaf-255	160	10	out	out	ADP
gujaf-255	160	11	how	how	SCONJ
gujaf-255	160	12	a	a	DET
gujaf-255	160	13	company	company	NOUN
gujaf-255	160	14	's	's	PART
gujaf-255	160	15	performance	performance	NOUN
gujaf-255	160	16	,	,	PUNCT
gujaf-255	160	17	as	as	SCONJ
gujaf-255	160	18	determined	determine	VERB
gujaf-255	160	19	by	by	ADP
gujaf-255	160	20	its	its	PRON
gujaf-255	160	21	profits	profit	NOUN
gujaf-255	160	22	per	per	ADP
gujaf-255	160	23	share	share	NOUN
gujaf-255	160	24	and	and	CCONJ
gujaf-255	160	25	return	return	VERB
gujaf-255	160	26	on	on	ADP
gujaf-255	160	27	capital	capital	NOUN
gujaf-255	160	28	employed	employ	VERB
gujaf-255	160	29	,	,	PUNCT
gujaf-255	160	30	was	be	AUX
gujaf-255	160	31	affected	affect	VERB
gujaf-255	160	32	by	by	ADP
gujaf-255	160	33	the	the	DET
gujaf-255	160	34	average	average	ADJ
gujaf-255	160	35	collecting	collecting	NOUN
gujaf-255	160	36	time	time	NOUN
gujaf-255	160	37	.	.	PUNCT
gujaf-255	161	1	twenty	twenty	NUM
gujaf-255	161	2	different	different	ADJ
gujaf-255	161	3	214	214	NUM
gujaf-255	161	4	consumer	consumer	NOUN
gujaf-255	161	5	and	and	CCONJ
gujaf-255	161	6	industrial	industrial	ADJ
gujaf-255	161	7	manufacturing	manufacturing	NOUN
gujaf-255	161	8	companies	company	NOUN
gujaf-255	161	9	that	that	PRON
gujaf-255	161	10	were	be	AUX
gujaf-255	161	11	listed	list	VERB
gujaf-255	161	12	in	in	ADP
gujaf-255	161	13	nigeria	nigeria	PROPN
gujaf-255	161	14	made	make	VERB
gujaf-255	161	15	up	up	ADP
gujaf-255	161	16	the	the	DET
gujaf-255	161	17	sample	sample	NOUN
gujaf-255	161	18	.	.	PUNCT
gujaf-255	162	1	we	we	PRON
gujaf-255	162	2	examined	examine	VERB
gujaf-255	162	3	the	the	DET
gujaf-255	162	4	financial	financial	ADJ
gujaf-255	162	5	statements	statement	NOUN
gujaf-255	162	6	spanning	span	VERB
gujaf-255	162	7	2012	2012	NUM
gujaf-255	162	8	to	to	ADP
gujaf-255	162	9	2021	2021	NUM
gujaf-255	162	10	as	as	ADP
gujaf-255	162	11	secondary	secondary	ADJ
gujaf-255	162	12	data	datum	NOUN
gujaf-255	162	13	.	.	PUNCT
gujaf-255	163	1	descriptive	descriptive	ADJ
gujaf-255	163	2	and	and	CCONJ
gujaf-255	163	3	inferential	inferential	ADJ
gujaf-255	163	4	analysis	analysis	NOUN
gujaf-255	163	5	techniques	technique	NOUN
gujaf-255	163	6	were	be	AUX
gujaf-255	163	7	employed	employ	VERB
gujaf-255	163	8	to	to	PART
gujaf-255	163	9	carry	carry	VERB
gujaf-255	163	10	out	out	ADP
gujaf-255	163	11	the	the	DET
gujaf-255	163	12	investigation	investigation	NOUN
gujaf-255	163	13	.	.	PUNCT
gujaf-255	164	1	based	base	VERB
gujaf-255	164	2	on	on	ADP
gujaf-255	164	3	the	the	DET
gujaf-255	164	4	research	research	NOUN
gujaf-255	164	5	results	result	NOUN
gujaf-255	164	6	,	,	PUNCT
gujaf-255	164	7	the	the	DET
gujaf-255	164	8	average	average	ADJ
gujaf-255	164	9	collecting	collecting	NOUN
gujaf-255	164	10	length	length	NOUN
gujaf-255	164	11	has	have	VERB
gujaf-255	164	12	relatively	relatively	ADV
gujaf-255	164	13	little	little	ADJ
gujaf-255	164	14	detrimental	detrimental	ADJ
gujaf-255	164	15	effect	effect	NOUN
gujaf-255	164	16	on	on	ADP
gujaf-255	164	17	earnings	earning	NOUN
gujaf-255	164	18	per	per	ADP
gujaf-255	164	19	share	share	NOUN
gujaf-255	164	20	.	.	PUNCT
gujaf-255	165	1	furthermore	furthermore	ADV
gujaf-255	165	2	,	,	PUNCT
gujaf-255	165	3	conventional	conventional	ADJ
gujaf-255	165	4	collection	collection	NOUN
gujaf-255	165	5	periods	period	NOUN
gujaf-255	165	6	have	have	VERB
gujaf-255	165	7	a	a	DET
gujaf-255	165	8	negligible	negligible	ADJ
gujaf-255	165	9	beneficial	beneficial	ADJ
gujaf-255	165	10	effect	effect	NOUN
gujaf-255	165	11	on	on	ADP
gujaf-255	165	12	the	the	DET
gujaf-255	165	13	returns	return	NOUN
gujaf-255	165	14	on	on	ADP
gujaf-255	165	15	capital	capital	NOUN
gujaf-255	165	16	utilized	utilize	VERB
gujaf-255	165	17	by	by	ADP
gujaf-255	165	18	businesses	business	NOUN
gujaf-255	165	19	producing	produce	VERB
gujaf-255	165	20	industrial	industrial	ADJ
gujaf-255	165	21	goods	good	NOUN
gujaf-255	165	22	,	,	PUNCT
gujaf-255	165	23	but	but	CCONJ
gujaf-255	165	24	a	a	DET
gujaf-255	165	25	negligible	negligible	ADJ
gujaf-255	165	26	negative	negative	ADJ
gujaf-255	165	27	effect	effect	NOUN
gujaf-255	165	28	on	on	ADP
gujaf-255	165	29	the	the	DET
gujaf-255	165	30	returns	return	NOUN
gujaf-255	165	31	on	on	ADP
gujaf-255	165	32	capital	capital	NOUN
gujaf-255	165	33	used	use	VERB
gujaf-255	165	34	by	by	ADP
gujaf-255	165	35	businesses	business	NOUN
gujaf-255	165	36	producing	produce	VERB
gujaf-255	165	37	consumer	consumer	NOUN
gujaf-255	165	38	goods	good	NOUN
gujaf-255	165	39	.	.	PUNCT
gujaf-255	166	1	considering	consider	VERB
gujaf-255	166	2	profits	profit	NOUN
gujaf-255	166	3	per	per	ADP
gujaf-255	166	4	share	share	NOUN
gujaf-255	166	5	,	,	PUNCT
gujaf-255	166	6	comparative	comparative	ADJ
gujaf-255	166	7	analysis	analysis	NOUN
gujaf-255	166	8	results	result	NOUN
gujaf-255	166	9	revealed	reveal	VERB
gujaf-255	166	10	no	no	DET
gujaf-255	166	11	appreciable	appreciable	ADJ
gujaf-255	166	12	distinction	distinction	NOUN
gujaf-255	166	13	in	in	ADP
gujaf-255	166	14	the	the	DET
gujaf-255	166	15	impact	impact	NOUN
gujaf-255	166	16	of	of	ADP
gujaf-255	166	17	account	account	NOUN
gujaf-255	166	18	receivables	receivables	NOUN
gujaf-255	166	19	management	management	NOUN
gujaf-255	166	20	on	on	ADP
gujaf-255	166	21	the	the	DET
gujaf-255	166	22	performance	performance	NOUN
gujaf-255	166	23	of	of	ADP
gujaf-255	166	24	consumer	consumer	NOUN
gujaf-255	166	25	and	and	CCONJ
gujaf-255	166	26	industrial	industrial	ADJ
gujaf-255	166	27	goods	good	NOUN
gujaf-255	166	28	enterprises	enterprise	NOUN
gujaf-255	166	29	.	.	PUNCT
gujaf-255	167	1	nevertheless	nevertheless	ADV
gujaf-255	167	2	,	,	PUNCT
gujaf-255	167	3	the	the	DET
gujaf-255	167	4	findings	finding	NOUN
gujaf-255	167	5	indicated	indicate	VERB
gujaf-255	167	6	that	that	SCONJ
gujaf-255	167	7	there	there	PRON
gujaf-255	167	8	is	be	VERB
gujaf-255	167	9	a	a	DET
gujaf-255	167	10	difference	difference	NOUN
gujaf-255	167	11	when	when	SCONJ
gujaf-255	167	12	considering	consider	VERB
gujaf-255	167	13	return	return	NOUN
gujaf-255	167	14	on	on	ADP
gujaf-255	167	15	capital	capital	NOUN
gujaf-255	167	16	utilized	utilize	VERB
gujaf-255	167	17	.	.	PUNCT
gujaf-255	168	1	in	in	ADP
gujaf-255	168	2	summary	summary	NOUN
gujaf-255	168	3	,	,	PUNCT
gujaf-255	168	4	account	account	NOUN
gujaf-255	168	5	receivable	receivable	ADJ
gujaf-255	168	6	management	management	NOUN
gujaf-255	168	7	affects	affect	VERB
gujaf-255	168	8	the	the	DET
gujaf-255	168	9	success	success	NOUN
gujaf-255	168	10	of	of	ADP
gujaf-255	168	11	nigerian	nigerian	ADJ
gujaf-255	168	12	manufacturing	manufacturing	NOUN
gujaf-255	168	13	companies	company	NOUN
gujaf-255	168	14	that	that	PRON
gujaf-255	168	15	are	be	AUX
gujaf-255	168	16	publicly	publicly	ADV
gujaf-255	168	17	traded	trade	VERB
gujaf-255	168	18	.	.	PUNCT
gujaf-255	169	1	adebowale	adebowale	NOUN
gujaf-255	169	2	and	and	CCONJ
gujaf-255	169	3	dada	dada	NOUN
gujaf-255	169	4	,	,	PUNCT
gujaf-255	169	5	(	(	PUNCT
gujaf-255	169	6	2022	2022	NUM
gujaf-255	169	7	)	)	PUNCT
gujaf-255	169	8	used	use	VERB
gujaf-255	169	9	mazedan	mazedan	PROPN
gujaf-255	169	10	international	international	PROPN
gujaf-255	169	11	business	business	NOUN
gujaf-255	169	12	review	review	NOUN
gujaf-255	169	13	data	datum	NOUN
gujaf-255	169	14	to	to	PART
gujaf-255	169	15	look	look	VERB
gujaf-255	169	16	in	in	ADP
gujaf-255	169	17	to	to	ADP
gujaf-255	169	18	the	the	DET
gujaf-255	169	19	impacts	impact	NOUN
gujaf-255	169	20	of	of	ADP
gujaf-255	169	21	accounts	account	NOUN
gujaf-255	169	22	receivable	receivable	ADJ
gujaf-255	169	23	management	management	NOUN
gujaf-255	169	24	and	and	CCONJ
gujaf-255	169	25	performance	performance	NOUN
gujaf-255	169	26	of	of	ADP
gujaf-255	169	27	nigerian	nigerian	ADJ
gujaf-255	169	28	pharmaceutical	pharmaceutical	NOUN
gujaf-255	169	29	firms	firm	NOUN
gujaf-255	169	30	,	,	PUNCT
gujaf-255	169	31	the	the	DET
gujaf-255	169	32	study	study	NOUN
gujaf-255	169	33	investigates	investigate	VERB
gujaf-255	169	34	how	how	SCONJ
gujaf-255	169	35	return	return	NOUN
gujaf-255	169	36	on	on	ADP
gujaf-255	169	37	assets	asset	NOUN
gujaf-255	169	38	is	be	AUX
gujaf-255	169	39	impacted	impact	VERB
gujaf-255	169	40	by	by	ADP
gujaf-255	169	41	sales	sale	NOUN
gujaf-255	169	42	growth	growth	NOUN
gujaf-255	169	43	,	,	PUNCT
gujaf-255	169	44	bad	bad	ADJ
gujaf-255	169	45	debt	debt	NOUN
gujaf-255	169	46	and	and	CCONJ
gujaf-255	169	47	account	account	NOUN
gujaf-255	169	48	receivable	receivable	ADJ
gujaf-255	169	49	ratio	ratio	NOUN
gujaf-255	169	50	(	(	PUNCT
gujaf-255	169	51	arr	arr	NOUN
gujaf-255	169	52	)	)	PUNCT
gujaf-255	169	53	for	for	ADP
gujaf-255	169	54	a	a	DET
gujaf-255	169	55	period	period	NOUN
gujaf-255	169	56	from	from	ADP
gujaf-255	169	57	2013	2013	NUM
gujaf-255	169	58	to	to	ADP
gujaf-255	169	59	2021.secondary	2021.secondary	ADJ
gujaf-255	169	60	data	datum	NOUN
gujaf-255	169	61	were	be	AUX
gujaf-255	169	62	obtained	obtain	VERB
gujaf-255	169	63	and	and	CCONJ
gujaf-255	169	64	analysis	analysis	NOUN
gujaf-255	169	65	using	use	VERB
gujaf-255	169	66	descriptive	descriptive	ADJ
gujaf-255	169	67	,	,	PUNCT
gujaf-255	169	68	correlational	correlational	ADJ
gujaf-255	169	69	,	,	PUNCT
gujaf-255	169	70	regression	regression	VERB
gujaf-255	169	71	analysis	analysis	NOUN
gujaf-255	169	72	using	use	VERB
gujaf-255	169	73	typical	typical	ADJ
gujaf-255	169	74	least	least	ADJ
gujaf-255	169	75	squares	square	NOUN
gujaf-255	169	76	,	,	PUNCT
gujaf-255	169	77	and	and	CCONJ
gujaf-255	169	78	granger	granger	PROPN
gujaf-255	169	79	causality	causality	NOUN
gujaf-255	169	80	analysis	analysis	NOUN
gujaf-255	169	81	.	.	PUNCT
gujaf-255	170	1	the	the	DET
gujaf-255	170	2	study	study	NOUN
gujaf-255	170	3	shows	show	VERB
gujaf-255	170	4	that	that	SCONJ
gujaf-255	170	5	the	the	DET
gujaf-255	170	6	ratio	ratio	NOUN
gujaf-255	170	7	on	on	ADP
gujaf-255	170	8	accounts	account	NOUN
gujaf-255	170	9	receivable	receivable	ADJ
gujaf-255	170	10	(	(	PUNCT
gujaf-255	170	11	arr	arr	NOUN
gujaf-255	170	12	)	)	PUNCT
gujaf-255	170	13	had	have	VERB
gujaf-255	170	14	a	a	DET
gujaf-255	170	15	negative	negative	ADJ
gujaf-255	170	16	significant	significant	ADJ
gujaf-255	170	17	impact	impact	NOUN
gujaf-255	170	18	on	on	ADP
gujaf-255	170	19	the	the	DET
gujaf-255	170	20	assets	asset	NOUN
gujaf-255	170	21	returns	return	NOUN
gujaf-255	170	22	,	,	PUNCT
gujaf-255	170	23	the	the	DET
gujaf-255	170	24	bad	bad	ADJ
gujaf-255	170	25	debt	debt	NOUN
gujaf-255	170	26	ratio	ratio	NOUN
gujaf-255	170	27	(	(	PUNCT
gujaf-255	170	28	bdtr	bdtr	PROPN
gujaf-255	170	29	)	)	PUNCT
gujaf-255	170	30	had	have	VERB
gujaf-255	170	31	a	a	DET
gujaf-255	170	32	negative	negative	ADJ
gujaf-255	170	33	but	but	CCONJ
gujaf-255	170	34	negligible	negligible	ADJ
gujaf-255	170	35	influence	influence	NOUN
gujaf-255	170	36	return	return	NOUN
gujaf-255	170	37	on	on	ADP
gujaf-255	170	38	assets	asset	NOUN
gujaf-255	170	39	and	and	CCONJ
gujaf-255	170	40	sales	sale	NOUN
gujaf-255	170	41	growth	growth	NOUN
gujaf-255	170	42	(	(	PUNCT
gujaf-255	170	43	sg	sg	PROPN
gujaf-255	170	44	)	)	PUNCT
gujaf-255	170	45	had	have	VERB
gujaf-255	170	46	a	a	DET
gujaf-255	170	47	negative	negative	ADJ
gujaf-255	170	48	but	but	CCONJ
gujaf-255	170	49	small	small	ADJ
gujaf-255	170	50	impact	impact	NOUN
gujaf-255	170	51	on	on	ADP
gujaf-255	170	52	on	on	ADP
gujaf-255	170	53	assets	asset	NOUN
gujaf-255	170	54	return	return	NOUN
gujaf-255	170	55	.	.	PUNCT
gujaf-255	171	1	according	accord	VERB
gujaf-255	171	2	to	to	ADP
gujaf-255	171	3	the	the	DET
gujaf-255	171	4	findings	finding	NOUN
gujaf-255	171	5	of	of	ADP
gujaf-255	171	6	the	the	DET
gujaf-255	171	7	research	research	NOUN
gujaf-255	171	8	,	,	PUNCT
gujaf-255	171	9	pharmaceutical	pharmaceutical	ADJ
gujaf-255	171	10	companies	company	NOUN
gujaf-255	171	11	should	should	AUX
gujaf-255	171	12	take	take	VERB
gujaf-255	171	13	steps	step	NOUN
gujaf-255	171	14	to	to	PART
gujaf-255	171	15	ensure	ensure	VERB
gujaf-255	171	16	that	that	SCONJ
gujaf-255	171	17	they	they	PRON
gujaf-255	171	18	manage	manage	VERB
gujaf-255	171	19	their	their	PRON
gujaf-255	171	20	bad	bad	ADJ
gujaf-255	171	21	debt	debt	NOUN
gujaf-255	171	22	and	and	CCONJ
gujaf-255	171	23	accounts	account	VERB
gujaf-255	171	24	receivable	receivable	ADJ
gujaf-255	171	25	effectively	effectively	ADV
gujaf-255	171	26	and	and	CCONJ
gujaf-255	171	27	are	be	AUX
gujaf-255	171	28	kept	keep	VERB
gujaf-255	171	29	at	at	ADP
gujaf-255	171	30	a	a	DET
gujaf-255	171	31	level	level	NOUN
gujaf-255	171	32	that	that	PRON
gujaf-255	171	33	is	be	AUX
gujaf-255	171	34	acceptable	acceptable	ADJ
gujaf-255	171	35	throughout	throughout	ADP
gujaf-255	171	36	the	the	DET
gujaf-255	171	37	years	year	NOUN
gujaf-255	171	38	.	.	PUNCT
gujaf-255	172	1	however	however	ADV
gujaf-255	172	2	,	,	PUNCT
gujaf-255	172	3	the	the	DET
gujaf-255	172	4	study	study	NOUN
gujaf-255	172	5	should	should	AUX
gujaf-255	172	6	have	have	VERB
gujaf-255	172	7	use	use	NOUN
gujaf-255	172	8	of	of	ADP
gujaf-255	172	9	predictive	predictive	ADJ
gujaf-255	172	10	data	datum	NOUN
gujaf-255	172	11	analytics	analytic	NOUN
gujaf-255	172	12	;	;	PUNCT
gujaf-255	172	13	both	both	DET
gujaf-255	172	14	primary	primary	ADJ
gujaf-255	172	15	and	and	CCONJ
gujaf-255	172	16	secondary	secondary	ADJ
gujaf-255	172	17	mode	mode	NOUN
gujaf-255	172	18	of	of	ADP
gujaf-255	172	19	data	datum	NOUN
gujaf-255	172	20	collection	collection	NOUN
gujaf-255	172	21	should	should	AUX
gujaf-255	172	22	also	also	ADV
gujaf-255	172	23	be	be	AUX
gujaf-255	172	24	used	use	VERB
gujaf-255	172	25	.	.	PUNCT
gujaf-255	173	1	gitahi	gitahi	NOUN
gujaf-255	173	2	,	,	PUNCT
gujaf-255	173	3	et	et	PROPN
gujaf-255	173	4	al	al	PROPN
gujaf-255	173	5	.	.	PROPN
gujaf-255	173	6	(	(	PUNCT
gujaf-255	173	7	2020	2020	NUM
gujaf-255	173	8	)	)	PUNCT
gujaf-255	173	9	using	use	VERB
gujaf-255	173	10	kenya	kenya	PROPN
gujaf-255	173	11	data	datum	NOUN
gujaf-255	173	12	study	study	VERB
gujaf-255	173	13	the	the	DET
gujaf-255	173	14	relationship	relationship	NOUN
gujaf-255	173	15	between	between	ADP
gujaf-255	173	16	management	management	NOUN
gujaf-255	173	17	of	of	ADP
gujaf-255	173	18	accounts	account	NOUN
gujaf-255	173	19	receivable	receivable	ADJ
gujaf-255	173	20	on	on	ADP
gujaf-255	173	21	the	the	DET
gujaf-255	173	22	nse	nse	NOUN
gujaf-255	173	23	-	-	PUNCT
gujaf-255	173	24	listed	list	VERB
gujaf-255	173	25	manufacturing	manufacturing	NOUN
gujaf-255	173	26	companies	company	NOUN
gujaf-255	173	27	'	'	PART
gujaf-255	173	28	financial	financial	ADJ
gujaf-255	173	29	performance	performance	NOUN
gujaf-255	173	30	.	.	PUNCT
gujaf-255	174	1	the	the	DET
gujaf-255	174	2	study	study	NOUN
gujaf-255	174	3	looked	look	VERB
gujaf-255	174	4	into	into	ADP
gujaf-255	174	5	manufacturing	manufacturing	NOUN
gujaf-255	174	6	companies	company	NOUN
gujaf-255	174	7	that	that	PRON
gujaf-255	174	8	were	be	AUX
gujaf-255	174	9	listed	list	VERB
gujaf-255	174	10	on	on	ADP
gujaf-255	174	11	the	the	DET
gujaf-255	174	12	nse	nse	NOUN
gujaf-255	174	13	for	for	ADP
gujaf-255	174	14	six	six	NUM
gujaf-255	174	15	months	month	NOUN
gujaf-255	174	16	,	,	PUNCT
gujaf-255	174	17	from	from	ADP
gujaf-255	174	18	april	april	PROPN
gujaf-255	174	19	to	to	ADP
gujaf-255	174	20	october	october	PROPN
gujaf-255	174	21	2016	2016	NUM
gujaf-255	174	22	.	.	PUNCT
gujaf-255	175	1	in	in	ADP
gujaf-255	175	2	order	order	NOUN
gujaf-255	175	3	to	to	PART
gujaf-255	175	4	determine	determine	VERB
gujaf-255	175	5	the	the	DET
gujaf-255	175	6	population	population	NOUN
gujaf-255	175	7	's	's	PART
gujaf-255	175	8	current	current	ADJ
gujaf-255	175	9	situation	situation	NOUN
gujaf-255	175	10	,	,	PUNCT
gujaf-255	175	11	the	the	DET
gujaf-255	175	12	study	study	NOUN
gujaf-255	175	13	used	use	VERB
gujaf-255	175	14	a	a	DET
gujaf-255	175	15	descriptive	descriptive	ADJ
gujaf-255	175	16	research	research	NOUN
gujaf-255	175	17	methodology	methodology	NOUN
gujaf-255	175	18	.	.	PUNCT
gujaf-255	176	1	data	datum	NOUN
gujaf-255	176	2	was	be	AUX
gujaf-255	176	3	gathered	gather	VERB
gujaf-255	176	4	via	via	ADP
gujaf-255	176	5	self	self	NOUN
gujaf-255	176	6	-	-	PUNCT
gujaf-255	176	7	administered	administer	VERB
gujaf-255	176	8	questionnaires	questionnaire	NOUN
gujaf-255	176	9	,	,	PUNCT
gujaf-255	176	10	and	and	CCONJ
gujaf-255	176	11	both	both	CCONJ
gujaf-255	176	12	descriptive	descriptive	ADJ
gujaf-255	176	13	and	and	CCONJ
gujaf-255	176	14	inferential	inferential	ADJ
gujaf-255	176	15	data	datum	NOUN
gujaf-255	176	16	analysis	analysis	NOUN
gujaf-255	176	17	were	be	AUX
gujaf-255	176	18	used	use	VERB
gujaf-255	176	19	for	for	ADP
gujaf-255	176	20	analysis	analysis	NOUN
gujaf-255	176	21	.	.	PUNCT
gujaf-255	177	1	according	accord	VERB
gujaf-255	177	2	to	to	ADP
gujaf-255	177	3	the	the	DET
gujaf-255	177	4	study	study	NOUN
gujaf-255	177	5	,	,	PUNCT
gujaf-255	177	6	there	there	PRON
gujaf-255	177	7	is	be	VERB
gujaf-255	177	8	a	a	DET
gujaf-255	177	9	substantial	substantial	ADJ
gujaf-255	177	10	correlation	correlation	NOUN
gujaf-255	177	11	between	between	ADP
gujaf-255	177	12	credit	credit	NOUN
gujaf-255	177	13	extension	extension	NOUN
gujaf-255	177	14	policies	policy	NOUN
gujaf-255	177	15	,	,	PUNCT
gujaf-255	177	16	financing	financing	NOUN
gujaf-255	177	17	receivables	receivables	NOUN
gujaf-255	177	18	,	,	PUNCT
gujaf-255	177	19	and	and	CCONJ
gujaf-255	177	20	215	215	NUM
gujaf-255	177	21	the	the	DET
gujaf-255	177	22	firm	firm	NOUN
gujaf-255	177	23	's	's	PART
gujaf-255	177	24	financial	financial	ADJ
gujaf-255	177	25	performance	performance	NOUN
gujaf-255	177	26	.	.	PUNCT
gujaf-255	178	1	additionally	additionally	ADV
gujaf-255	178	2	,	,	PUNCT
gujaf-255	178	3	the	the	DET
gujaf-255	178	4	length	length	NOUN
gujaf-255	178	5	of	of	ADP
gujaf-255	178	6	the	the	DET
gujaf-255	178	7	receivable	receivable	ADJ
gujaf-255	178	8	collection	collection	NOUN
gujaf-255	178	9	period	period	NOUN
gujaf-255	178	10	has	have	VERB
gujaf-255	178	11	a	a	DET
gujaf-255	178	12	considerable	considerable	ADJ
gujaf-255	178	13	impact	impact	NOUN
gujaf-255	178	14	on	on	ADP
gujaf-255	178	15	the	the	DET
gujaf-255	178	16	latter	latter	ADJ
gujaf-255	178	17	two	two	NUM
gujaf-255	178	18	.	.	PUNCT
gujaf-255	179	1	the	the	DET
gujaf-255	179	2	report	report	NOUN
gujaf-255	179	3	suggests	suggest	VERB
gujaf-255	179	4	that	that	SCONJ
gujaf-255	179	5	management	management	NOUN
gujaf-255	179	6	of	of	ADP
gujaf-255	179	7	manufacturing	manufacturing	NOUN
gujaf-255	179	8	companies	company	NOUN
gujaf-255	179	9	establish	establish	VERB
gujaf-255	179	10	explicit	explicit	ADJ
gujaf-255	179	11	guidelines	guideline	NOUN
gujaf-255	179	12	for	for	ADP
gujaf-255	179	13	managing	manage	VERB
gujaf-255	179	14	their	their	PRON
gujaf-255	179	15	accounts	account	NOUN
gujaf-255	179	16	receivable	receivable	ADJ
gujaf-255	179	17	.namely	.namely	ADV
gujaf-255	179	18	,	,	PUNCT
gujaf-255	179	19	the	the	DET
gujaf-255	179	20	credit	credit	NOUN
gujaf-255	179	21	extension	extension	NOUN
gujaf-255	179	22	policy	policy	NOUN
gujaf-255	179	23	,	,	PUNCT
gujaf-255	179	24	financing	financing	NOUN
gujaf-255	179	25	of	of	ADP
gujaf-255	179	26	the	the	DET
gujaf-255	179	27	receivable	receivable	NOUN
gujaf-255	179	28	,	,	PUNCT
gujaf-255	179	29	and	and	CCONJ
gujaf-255	179	30	the	the	DET
gujaf-255	179	31	duration	duration	NOUN
gujaf-255	179	32	of	of	ADP
gujaf-255	179	33	time	time	NOUN
gujaf-255	179	34	it	it	PRON
gujaf-255	179	35	takes	take	VERB
gujaf-255	179	36	to	to	PART
gujaf-255	179	37	collect	collect	VERB
gujaf-255	179	38	the	the	DET
gujaf-255	179	39	receivable	receivable	NOUN
gujaf-255	179	40	,	,	PUNCT
gujaf-255	179	41	as	as	SCONJ
gujaf-255	179	42	these	these	PRON
gujaf-255	179	43	have	have	VERB
gujaf-255	179	44	a	a	DET
gujaf-255	179	45	big	big	ADJ
gujaf-255	179	46	impact	impact	NOUN
gujaf-255	179	47	on	on	ADP
gujaf-255	179	48	the	the	DET
gujaf-255	179	49	companies	company	NOUN
gujaf-255	179	50	'	'	PART
gujaf-255	179	51	financial	financial	ADJ
gujaf-255	179	52	performance	performance	NOUN
gujaf-255	179	53	.	.	PUNCT
gujaf-255	180	1	since	since	SCONJ
gujaf-255	180	2	the	the	DET
gujaf-255	180	3	study	study	NOUN
gujaf-255	180	4	was	be	AUX
gujaf-255	180	5	conducted	conduct	VERB
gujaf-255	180	6	outside	outside	ADV
gujaf-255	180	7	,	,	PUNCT
gujaf-255	180	8	it	it	PRON
gujaf-255	180	9	can	can	AUX
gujaf-255	180	10	also	also	ADV
gujaf-255	180	11	be	be	AUX
gujaf-255	180	12	used	use	VERB
gujaf-255	180	13	in	in	ADP
gujaf-255	180	14	nigeria	nigeria	PROPN
gujaf-255	180	15	to	to	PART
gujaf-255	180	16	examine	examine	VERB
gujaf-255	180	17	the	the	DET
gujaf-255	180	18	connection	connection	NOUN
gujaf-255	180	19	between	between	ADP
gujaf-255	180	20	listed	list	VERB
gujaf-255	180	21	manufacturing	manufacturing	NOUN
gujaf-255	180	22	firms	firm	NOUN
gujaf-255	180	23	'	'	PART
gujaf-255	180	24	financial	financial	ADJ
gujaf-255	180	25	success	success	NOUN
gujaf-255	180	26	and	and	CCONJ
gujaf-255	180	27	their	their	PRON
gujaf-255	180	28	accounts	account	NOUN
gujaf-255	180	29	receivable	receivable	ADJ
gujaf-255	180	30	management	management	NOUN
gujaf-255	180	31	.	.	PUNCT
gujaf-255	181	1	liu	liu	PROPN
gujaf-255	181	2	(	(	PUNCT
gujaf-255	181	3	2020	2020	NUM
gujaf-255	181	4	)	)	PUNCT
gujaf-255	181	5	examined	examine	VERB
gujaf-255	181	6	the	the	DET
gujaf-255	181	7	correlation	correlation	NOUN
gujaf-255	181	8	between	between	ADP
gujaf-255	181	9	the	the	DET
gujaf-255	181	10	financial	financial	ADJ
gujaf-255	181	11	performance	performance	NOUN
gujaf-255	181	12	of	of	ADP
gujaf-255	181	13	corporations	corporation	NOUN
gujaf-255	181	14	and	and	CCONJ
gujaf-255	181	15	accounts	account	VERB
gujaf-255	181	16	receivable	receivable	ADJ
gujaf-255	181	17	.	.	PUNCT
gujaf-255	182	1	ninety	ninety	NUM
gujaf-255	182	2	-	-	PUNCT
gujaf-255	182	3	two	two	NUM
gujaf-255	182	4	chinese	chinese	ADJ
gujaf-255	182	5	listed	list	VERB
gujaf-255	182	6	firms	firm	NOUN
gujaf-255	182	7	across	across	ADP
gujaf-255	182	8	five	five	NUM
gujaf-255	182	9	industries	industry	NOUN
gujaf-255	182	10	are	be	AUX
gujaf-255	182	11	among	among	ADP
gujaf-255	182	12	the	the	DET
gujaf-255	182	13	total	total	ADJ
gujaf-255	182	14	23570	23570	NUM
gujaf-255	182	15	observations	observation	NOUN
gujaf-255	182	16	that	that	PRON
gujaf-255	182	17	were	be	AUX
gujaf-255	182	18	chosen	choose	VERB
gujaf-255	182	19	.	.	PUNCT
gujaf-255	183	1	the	the	DET
gujaf-255	183	2	information	information	NOUN
gujaf-255	183	3	is	be	AUX
gujaf-255	183	4	available	available	ADJ
gujaf-255	183	5	for	for	ADP
gujaf-255	183	6	the	the	DET
gujaf-255	183	7	years	year	NOUN
gujaf-255	183	8	2010	2010	NUM
gujaf-255	183	9	through	through	ADP
gujaf-255	183	10	2016	2016	NUM
gujaf-255	183	11	.	.	PUNCT
gujaf-255	184	1	the	the	DET
gujaf-255	184	2	results	result	NOUN
gujaf-255	184	3	of	of	ADP
gujaf-255	184	4	the	the	DET
gujaf-255	184	5	regression	regression	NOUN
gujaf-255	184	6	analysis	analysis	NOUN
gujaf-255	184	7	show	show	VERB
gujaf-255	184	8	a	a	DET
gujaf-255	184	9	substantial	substantial	ADJ
gujaf-255	184	10	correlation	correlation	NOUN
gujaf-255	184	11	between	between	ADP
gujaf-255	184	12	the	the	DET
gujaf-255	184	13	accounts	account	NOUN
gujaf-255	184	14	collection	collection	NOUN
gujaf-255	184	15	period	period	NOUN
gujaf-255	184	16	—	—	PUNCT
gujaf-255	184	17	a	a	DET
gujaf-255	184	18	proxy	proxy	NOUN
gujaf-255	184	19	for	for	ADP
gujaf-255	184	20	accounts	account	NOUN
gujaf-255	184	21	receivable	receivable	ADJ
gujaf-255	184	22	—	—	PUNCT
gujaf-255	184	23	and	and	CCONJ
gujaf-255	184	24	the	the	DET
gujaf-255	184	25	gross	gross	ADJ
gujaf-255	184	26	operating	operating	NOUN
gujaf-255	184	27	income	income	NOUN
gujaf-255	184	28	(	(	PUNCT
gujaf-255	184	29	goi	goi	PROPN
gujaf-255	184	30	)	)	PUNCT
gujaf-255	184	31	of	of	ADP
gujaf-255	184	32	firms	firm	NOUN
gujaf-255	184	33	,	,	PUNCT
gujaf-255	184	34	which	which	PRON
gujaf-255	184	35	is	be	AUX
gujaf-255	184	36	used	use	VERB
gujaf-255	184	37	to	to	PART
gujaf-255	184	38	assess	assess	VERB
gujaf-255	184	39	their	their	PRON
gujaf-255	184	40	financial	financial	ADJ
gujaf-255	184	41	performance	performance	NOUN
gujaf-255	184	42	.	.	PUNCT
gujaf-255	185	1	the	the	DET
gujaf-255	185	2	study	study	NOUN
gujaf-255	185	3	takes	take	VERB
gujaf-255	185	4	into	into	ADP
gujaf-255	185	5	account	account	NOUN
gujaf-255	185	6	four	four	NUM
gujaf-255	185	7	control	control	NOUN
gujaf-255	185	8	variables	variable	NOUN
gujaf-255	185	9	,	,	PUNCT
gujaf-255	185	10	including	include	VERB
gujaf-255	185	11	the	the	DET
gujaf-255	185	12	cash	cash	NOUN
gujaf-255	185	13	conversion	conversion	NOUN
gujaf-255	185	14	cycle	cycle	NOUN
gujaf-255	185	15	,	,	PUNCT
gujaf-255	185	16	fixed	fix	VERB
gujaf-255	185	17	financial	financial	ADJ
gujaf-255	185	18	ratio	ratio	NOUN
gujaf-255	185	19	,	,	PUNCT
gujaf-255	185	20	current	current	ADJ
gujaf-255	185	21	ratio	ratio	NOUN
gujaf-255	185	22	,	,	PUNCT
gujaf-255	185	23	and	and	CCONJ
gujaf-255	185	24	business	business	NOUN
gujaf-255	185	25	size	size	NOUN
gujaf-255	185	26	.	.	PUNCT
gujaf-255	186	1	in	in	ADP
gujaf-255	186	2	conclusion	conclusion	NOUN
gujaf-255	186	3	,	,	PUNCT
gujaf-255	186	4	businesses	business	NOUN
gujaf-255	186	5	can	can	AUX
gujaf-255	186	6	select	select	VERB
gujaf-255	186	7	an	an	DET
gujaf-255	186	8	appropriate	appropriate	ADJ
gujaf-255	186	9	policy	policy	NOUN
gujaf-255	186	10	to	to	PART
gujaf-255	186	11	control	control	VERB
gujaf-255	186	12	their	their	PRON
gujaf-255	186	13	accounts	account	NOUN
gujaf-255	186	14	receivable	receivable	ADJ
gujaf-255	186	15	and	and	CCONJ
gujaf-255	186	16	maintain	maintain	VERB
gujaf-255	186	17	an	an	DET
gujaf-255	186	18	ideal	ideal	ADJ
gujaf-255	186	19	length	length	NOUN
gujaf-255	186	20	of	of	ADP
gujaf-255	186	21	time	time	NOUN
gujaf-255	186	22	for	for	ADP
gujaf-255	186	23	collections	collection	NOUN
gujaf-255	186	24	.	.	PUNCT
gujaf-255	187	1	shah	shah	NOUN
gujaf-255	187	2	(	(	PUNCT
gujaf-255	187	3	2020	2020	NUM
gujaf-255	187	4	)	)	PUNCT
gujaf-255	187	5	studied	study	VERB
gujaf-255	187	6	the	the	DET
gujaf-255	187	7	impact	impact	NOUN
gujaf-255	187	8	of	of	ADP
gujaf-255	187	9	managing	manage	VERB
gujaf-255	187	10	accounts	account	NOUN
gujaf-255	187	11	receivable	receivable	ADJ
gujaf-255	187	12	for	for	ADP
gujaf-255	187	13	profitability	profitability	NOUN
gujaf-255	187	14	.	.	PUNCT
gujaf-255	188	1	data	datum	NOUN
gujaf-255	188	2	have	have	AUX
gujaf-255	188	3	been	be	AUX
gujaf-255	188	4	gathered	gather	VERB
gujaf-255	188	5	from	from	ADP
gujaf-255	188	6	the	the	DET
gujaf-255	188	7	annual	annual	ADJ
gujaf-255	188	8	reports	report	NOUN
gujaf-255	188	9	of	of	ADP
gujaf-255	188	10	a	a	DET
gujaf-255	188	11	few	few	ADJ
gujaf-255	188	12	printing	printing	NOUN
gujaf-255	188	13	companies	company	NOUN
gujaf-255	188	14	for	for	ADP
gujaf-255	188	15	the	the	DET
gujaf-255	188	16	years	year	NOUN
gujaf-255	188	17	2009–10	2009–10	NOUN
gujaf-255	188	18	through	through	ADP
gujaf-255	188	19	2018–19	2018–19	NUM
gujaf-255	188	20	in	in	ADP
gujaf-255	188	21	order	order	NOUN
gujaf-255	188	22	to	to	PART
gujaf-255	188	23	achieve	achieve	VERB
gujaf-255	188	24	this	this	DET
gujaf-255	188	25	study	study	NOUN
gujaf-255	188	26	goal	goal	NOUN
gujaf-255	188	27	.	.	PUNCT
gujaf-255	189	1	the	the	DET
gujaf-255	189	2	liquidity	liquidity	NOUN
gujaf-255	189	3	-	-	PUNCT
gujaf-255	189	4	highlighting	highlight	VERB
gujaf-255	189	5	ratios	ratio	NOUN
gujaf-255	189	6	,	,	PUNCT
gujaf-255	189	7	such	such	ADJ
gujaf-255	189	8	as	as	ADP
gujaf-255	189	9	the	the	DET
gujaf-255	189	10	return	return	NOUN
gujaf-255	189	11	on	on	ADP
gujaf-255	189	12	total	total	ADJ
gujaf-255	189	13	assets	asset	NOUN
gujaf-255	189	14	,	,	PUNCT
gujaf-255	189	15	debtors	debtor	NOUN
gujaf-255	189	16	to	to	ADP
gujaf-255	189	17	current	current	ADJ
gujaf-255	189	18	assets	asset	NOUN
gujaf-255	189	19	,	,	PUNCT
gujaf-255	189	20	sales	sale	NOUN
gujaf-255	189	21	to	to	ADP
gujaf-255	189	22	total	total	ADJ
gujaf-255	189	23	assets	asset	NOUN
gujaf-255	189	24	,	,	PUNCT
gujaf-255	189	25	lnta	lnta	NOUN
gujaf-255	189	26	,	,	PUNCT
gujaf-255	189	27	and	and	CCONJ
gujaf-255	189	28	quick	quick	ADJ
gujaf-255	189	29	ratio	ratio	NOUN
gujaf-255	189	30	,	,	PUNCT
gujaf-255	189	31	have	have	AUX
gujaf-255	189	32	been	be	AUX
gujaf-255	189	33	calculated	calculate	VERB
gujaf-255	189	34	.	.	PUNCT
gujaf-255	190	1	to	to	PART
gujaf-255	190	2	determine	determine	VERB
gujaf-255	190	3	the	the	DET
gujaf-255	190	4	effect	effect	NOUN
gujaf-255	190	5	of	of	ADP
gujaf-255	190	6	liquidity	liquidity	NOUN
gujaf-255	190	7	on	on	ADP
gujaf-255	190	8	profitability	profitability	NOUN
gujaf-255	190	9	,	,	PUNCT
gujaf-255	190	10	statistical	statistical	ADJ
gujaf-255	190	11	techniques	technique	NOUN
gujaf-255	190	12	such	such	ADJ
gujaf-255	190	13	as	as	ADP
gujaf-255	190	14	anova	anova	PROPN
gujaf-255	190	15	were	be	AUX
gujaf-255	190	16	also	also	ADV
gujaf-255	190	17	employed	employ	VERB
gujaf-255	190	18	.	.	PUNCT
gujaf-255	191	1	durbin	durbin	ADJ
gujaf-255	191	2	-	-	PUNCT
gujaf-255	191	3	watson	watson	NOUN
gujaf-255	191	4	correlation	correlation	NOUN
gujaf-255	191	5	,	,	PUNCT
gujaf-255	191	6	regression	regression	VERB
gujaf-255	191	7	analysis	analysis	NOUN
gujaf-255	191	8	,	,	PUNCT
gujaf-255	191	9	and	and	CCONJ
gujaf-255	191	10	descriptive	descriptive	ADJ
gujaf-255	191	11	statistics	statistic	NOUN
gujaf-255	191	12	are	be	AUX
gujaf-255	191	13	the	the	DET
gujaf-255	191	14	statistical	statistical	ADJ
gujaf-255	191	15	methods	method	NOUN
gujaf-255	191	16	or	or	CCONJ
gujaf-255	191	17	instruments	instrument	NOUN
gujaf-255	191	18	employed	employ	VERB
gujaf-255	191	19	in	in	ADP
gujaf-255	191	20	the	the	DET
gujaf-255	191	21	study	study	NOUN
gujaf-255	191	22	.	.	PUNCT
gujaf-255	192	1	one	one	NUM
gujaf-255	192	2	of	of	ADP
gujaf-255	192	3	the	the	DET
gujaf-255	192	4	dependent	dependent	ADJ
gujaf-255	192	5	variables	variable	NOUN
gujaf-255	192	6	was	be	AUX
gujaf-255	192	7	profitability	profitability	NOUN
gujaf-255	192	8	.	.	PUNCT
gujaf-255	193	1	the	the	DET
gujaf-255	193	2	analysis	analysis	NOUN
gujaf-255	193	3	shows	show	VERB
gujaf-255	193	4	that	that	SCONJ
gujaf-255	193	5	the	the	DET
gujaf-255	193	6	administration	administration	NOUN
gujaf-255	193	7	of	of	ADP
gujaf-255	193	8	receivables	receivables	NOUN
gujaf-255	193	9	in	in	ADP
gujaf-255	193	10	a	a	DET
gujaf-255	193	11	subset	subset	NOUN
gujaf-255	193	12	of	of	ADP
gujaf-255	193	13	printing	print	VERB
gujaf-255	193	14	sector	sector	NOUN
gujaf-255	193	15	enterprises	enterprise	NOUN
gujaf-255	193	16	is	be	AUX
gujaf-255	193	17	inefficient	inefficient	ADJ
gujaf-255	193	18	and	and	CCONJ
gujaf-255	193	19	has	have	VERB
gujaf-255	193	20	a	a	DET
gujaf-255	193	21	major	major	ADJ
gujaf-255	193	22	negative	negative	ADJ
gujaf-255	193	23	impact	impact	NOUN
gujaf-255	193	24	on	on	ADP
gujaf-255	193	25	profitability	profitability	NOUN
gujaf-255	193	26	.	.	PUNCT
gujaf-255	194	1	abubakar	abubakar	PROPN
gujaf-255	194	2	and	and	CCONJ
gujaf-255	194	3	olowe	olowe	NOUN
gujaf-255	194	4	(	(	PUNCT
gujaf-255	194	5	2019	2019	NUM
gujaf-255	194	6	)	)	PUNCT
gujaf-255	194	7	examined	examine	VERB
gujaf-255	194	8	the	the	DET
gujaf-255	194	9	impact	impact	NOUN
gujaf-255	194	10	of	of	ADP
gujaf-255	194	11	management	management	NOUN
gujaf-255	194	12	of	of	ADP
gujaf-255	194	13	accounts	account	NOUN
gujaf-255	194	14	receivable	receivable	ADJ
gujaf-255	194	15	on	on	ADP
gujaf-255	194	16	the	the	DET
gujaf-255	194	17	financial	financial	ADJ
gujaf-255	194	18	performance	performance	NOUN
gujaf-255	194	19	of	of	ADP
gujaf-255	194	20	selected	select	VERB
gujaf-255	194	21	nigerian	nigerian	ADJ
gujaf-255	194	22	quoted	quote	VERB
gujaf-255	194	23	companies	company	NOUN
gujaf-255	194	24	.	.	PUNCT
gujaf-255	195	1	by	by	ADP
gujaf-255	195	2	using	use	VERB
gujaf-255	195	3	a	a	DET
gujaf-255	195	4	deliberate	deliberate	ADJ
gujaf-255	195	5	selection	selection	NOUN
gujaf-255	195	6	technique	technique	NOUN
gujaf-255	195	7	,	,	PUNCT
gujaf-255	195	8	ten	ten	NUM
gujaf-255	195	9	(	(	PUNCT
gujaf-255	195	10	10	10	NUM
gujaf-255	195	11	)	)	PUNCT
gujaf-255	195	12	of	of	ADP
gujaf-255	195	13	the	the	DET
gujaf-255	195	14	enterprises	enterprise	NOUN
gujaf-255	195	15	that	that	PRON
gujaf-255	195	16	were	be	AUX
gujaf-255	195	17	quoted	quote	VERB
gujaf-255	195	18	on	on	ADP
gujaf-255	195	19	the	the	DET
gujaf-255	195	20	nigerian	nigerian	ADJ
gujaf-255	195	21	stock	stock	NOUN
gujaf-255	195	22	exchange	exchange	NOUN
gujaf-255	195	23	as	as	ADP
gujaf-255	195	24	of	of	ADP
gujaf-255	195	25	december	december	PROPN
gujaf-255	195	26	31	31	NUM
gujaf-255	195	27	,	,	PUNCT
gujaf-255	195	28	2018	2018	NUM
gujaf-255	195	29	,	,	PUNCT
gujaf-255	195	30	were	be	AUX
gujaf-255	195	31	chosen	choose	VERB
gujaf-255	195	32	as	as	ADP
gujaf-255	195	33	samples	sample	NOUN
gujaf-255	195	34	across	across	ADP
gujaf-255	195	35	a	a	DET
gujaf-255	195	36	seven	seven	NUM
gujaf-255	195	37	-	-	PUNCT
gujaf-255	195	38	year	year	NOUN
gujaf-255	195	39	period	period	NOUN
gujaf-255	195	40	,	,	PUNCT
gujaf-255	195	41	from	from	ADP
gujaf-255	195	42	2012	2012	NUM
gujaf-255	195	43	to	to	ADP
gujaf-255	195	44	2018	2018	NUM
gujaf-255	195	45	.	.	PUNCT
gujaf-255	196	1	multiple	multiple	ADJ
gujaf-255	196	2	regressions	regression	NOUN
gujaf-255	196	3	were	be	AUX
gujaf-255	196	4	216	216	NUM
gujaf-255	196	5	the	the	DET
gujaf-255	196	6	analytical	analytical	ADJ
gujaf-255	196	7	tool	tool	NOUN
gujaf-255	196	8	employed	employ	VERB
gujaf-255	196	9	in	in	ADP
gujaf-255	196	10	the	the	DET
gujaf-255	196	11	investigation	investigation	NOUN
gujaf-255	196	12	.	.	PUNCT
gujaf-255	197	1	accounts	account	VERB
gujaf-255	197	2	receivable	receivable	ADJ
gujaf-255	197	3	ratio	ratio	NOUN
gujaf-255	197	4	,	,	PUNCT
gujaf-255	197	5	debt	debt	NOUN
gujaf-255	197	6	ratio	ratio	NOUN
gujaf-255	197	7	,	,	PUNCT
gujaf-255	197	8	and	and	CCONJ
gujaf-255	197	9	revenue	revenue	NOUN
gujaf-255	197	10	growth	growth	NOUN
gujaf-255	197	11	served	serve	VERB
gujaf-255	197	12	as	as	ADP
gujaf-255	197	13	proxies	proxy	NOUN
gujaf-255	197	14	for	for	ADP
gujaf-255	197	15	accounts	account	NOUN
gujaf-255	197	16	receivable	receivable	ADJ
gujaf-255	197	17	management	management	NOUN
gujaf-255	197	18	,	,	PUNCT
gujaf-255	197	19	while	while	SCONJ
gujaf-255	197	20	return	return	NOUN
gujaf-255	197	21	on	on	ADP
gujaf-255	197	22	equity	equity	NOUN
gujaf-255	197	23	(	(	PUNCT
gujaf-255	197	24	roe	roe	NOUN
gujaf-255	197	25	)	)	PUNCT
gujaf-255	197	26	served	serve	VERB
gujaf-255	197	27	as	as	ADP
gujaf-255	197	28	a	a	DET
gujaf-255	197	29	proxy	proxy	NOUN
gujaf-255	197	30	for	for	ADP
gujaf-255	197	31	financial	financial	ADJ
gujaf-255	197	32	performance	performance	NOUN
gujaf-255	197	33	.	.	PUNCT
gujaf-255	198	1	the	the	DET
gujaf-255	198	2	research	research	NOUN
gujaf-255	198	3	indicates	indicate	VERB
gujaf-255	198	4	that	that	SCONJ
gujaf-255	198	5	the	the	DET
gujaf-255	198	6	financial	financial	ADJ
gujaf-255	198	7	performance	performance	NOUN
gujaf-255	198	8	of	of	ADP
gujaf-255	198	9	a	a	DET
gujaf-255	198	10	subset	subset	NOUN
gujaf-255	198	11	of	of	ADP
gujaf-255	198	12	listed	list	VERB
gujaf-255	198	13	nigerian	nigerian	ADJ
gujaf-255	198	14	enterprises	enterprise	NOUN
gujaf-255	198	15	was	be	AUX
gujaf-255	198	16	positively	positively	ADV
gujaf-255	198	17	impacted	impact	VERB
gujaf-255	198	18	by	by	ADP
gujaf-255	198	19	the	the	DET
gujaf-255	198	20	accounts	account	NOUN
gujaf-255	198	21	receivable	receivable	ADJ
gujaf-255	198	22	ratio	ratio	NOUN
gujaf-255	198	23	,	,	PUNCT
gujaf-255	198	24	debt	debt	NOUN
gujaf-255	198	25	ratio	ratio	NOUN
gujaf-255	198	26	,	,	PUNCT
gujaf-255	198	27	and	and	CCONJ
gujaf-255	198	28	revenue	revenue	NOUN
gujaf-255	198	29	growth	growth	NOUN
gujaf-255	198	30	.	.	PUNCT
gujaf-255	199	1	however	however	ADV
gujaf-255	199	2	the	the	DET
gujaf-255	199	3	variables	variable	NOUN
gujaf-255	199	4	used	use	VERB
gujaf-255	199	5	ware	ware	VERB
gujaf-255	199	6	not	not	PART
gujaf-255	199	7	significantly	significantly	ADV
gujaf-255	199	8	enough	enough	ADJ
gujaf-255	199	9	to	to	PART
gujaf-255	199	10	address	address	VERB
gujaf-255	199	11	the	the	DET
gujaf-255	199	12	issue	issue	NOUN
gujaf-255	199	13	as	as	SCONJ
gujaf-255	199	14	if	if	SCONJ
gujaf-255	199	15	other	other	ADJ
gujaf-255	199	16	variable	variable	NOUN
gujaf-255	199	17	such	such	ADJ
gujaf-255	199	18	as	as	ADP
gujaf-255	199	19	current	current	ADJ
gujaf-255	199	20	ratio	ratio	NOUN
gujaf-255	199	21	applied	apply	VERB
gujaf-255	199	22	.	.	PUNCT
gujaf-255	200	1	munene	munene	PROPN
gujaf-255	200	2	and	and	CCONJ
gujaf-255	200	3	tibbs	tibbs	PROPN
gujaf-255	200	4	(	(	PUNCT
gujaf-255	200	5	2018	2018	NUM
gujaf-255	200	6	)	)	PUNCT
gujaf-255	200	7	studied	study	VERB
gujaf-255	200	8	the	the	DET
gujaf-255	200	9	effect	effect	NOUN
gujaf-255	200	10	of	of	ADP
gujaf-255	200	11	accounts	account	NOUN
gujaf-255	200	12	receivable	receivable	ADJ
gujaf-255	200	13	management	management	NOUN
gujaf-255	200	14	on	on	ADP
gujaf-255	200	15	the	the	DET
gujaf-255	200	16	embu	embu	NOUN
gujaf-255	200	17	water	water	NOUN
gujaf-255	200	18	and	and	CCONJ
gujaf-255	200	19	sanitation	sanitation	NOUN
gujaf-255	200	20	company	company	NOUN
gujaf-255	200	21	limited	limit	VERB
gujaf-255	200	22	's	's	PART
gujaf-255	200	23	(	(	PUNCT
gujaf-255	200	24	embu	embu	NOUN
gujaf-255	200	25	county	county	NOUN
gujaf-255	200	26	,	,	PUNCT
gujaf-255	200	27	kenya	kenya	NOUN
gujaf-255	200	28	)	)	PUNCT
gujaf-255	200	29	financial	financial	ADJ
gujaf-255	200	30	performance	performance	NOUN
gujaf-255	200	31	.	.	PUNCT
gujaf-255	201	1	examining	examine	VERB
gujaf-255	201	2	the	the	DET
gujaf-255	201	3	impacts	impact	NOUN
gujaf-255	201	4	of	of	ADP
gujaf-255	201	5	average	average	ADJ
gujaf-255	201	6	payment	payment	NOUN
gujaf-255	201	7	times	time	NOUN
gujaf-255	201	8	,	,	PUNCT
gujaf-255	201	9	cash	cash	NOUN
gujaf-255	201	10	conversion	conversion	NOUN
gujaf-255	201	11	times	time	NOUN
gujaf-255	201	12	,	,	PUNCT
gujaf-255	201	13	average	average	ADJ
gujaf-255	201	14	collection	collection	NOUN
gujaf-255	201	15	times	time	NOUN
gujaf-255	201	16	,	,	PUNCT
gujaf-255	201	17	and	and	CCONJ
gujaf-255	201	18	inventory	inventory	NOUN
gujaf-255	201	19	turnover	turnover	NOUN
gujaf-255	201	20	times	time	NOUN
gujaf-255	201	21	on	on	ADP
gujaf-255	201	22	financial	financial	ADJ
gujaf-255	201	23	performance	performance	NOUN
gujaf-255	201	24	served	serve	VERB
gujaf-255	201	25	as	as	ADP
gujaf-255	201	26	the	the	DET
gujaf-255	201	27	study	study	NOUN
gujaf-255	201	28	's	's	PART
gujaf-255	201	29	main	main	ADJ
gujaf-255	201	30	focus	focus	NOUN
gujaf-255	201	31	.	.	PUNCT
gujaf-255	202	1	the	the	DET
gujaf-255	202	2	accounts	account	NOUN
gujaf-255	202	3	and	and	CCONJ
gujaf-255	202	4	finance	finance	NOUN
gujaf-255	202	5	departments	department	NOUN
gujaf-255	202	6	provided	provide	VERB
gujaf-255	202	7	them	they	PRON
gujaf-255	202	8	with	with	ADP
gujaf-255	202	9	secondary	secondary	ADJ
gujaf-255	202	10	data	datum	NOUN
gujaf-255	202	11	,	,	PUNCT
gujaf-255	202	12	which	which	PRON
gujaf-255	202	13	they	they	PRON
gujaf-255	202	14	analysed	analyse	VERB
gujaf-255	202	15	using	use	VERB
gujaf-255	202	16	both	both	CCONJ
gujaf-255	202	17	descriptive	descriptive	ADJ
gujaf-255	202	18	and	and	CCONJ
gujaf-255	202	19	inferential	inferential	ADJ
gujaf-255	202	20	statistical	statistical	ADJ
gujaf-255	202	21	methods	method	NOUN
gujaf-255	202	22	.	.	PUNCT
gujaf-255	203	1	research	research	NOUN
gujaf-255	203	2	indicates	indicate	VERB
gujaf-255	203	3	that	that	SCONJ
gujaf-255	203	4	there	there	PRON
gujaf-255	203	5	is	be	VERB
gujaf-255	203	6	a	a	DET
gujaf-255	203	7	negative	negative	ADJ
gujaf-255	203	8	correlation	correlation	NOUN
gujaf-255	203	9	between	between	ADP
gujaf-255	203	10	return	return	NOUN
gujaf-255	203	11	on	on	ADP
gujaf-255	203	12	equity	equity	NOUN
gujaf-255	203	13	and	and	CCONJ
gujaf-255	203	14	inventory	inventory	NOUN
gujaf-255	203	15	turnover	turnover	NOUN
gujaf-255	203	16	in	in	ADP
gujaf-255	203	17	days	day	NOUN
gujaf-255	203	18	.	.	PUNCT
gujaf-255	204	1	this	this	PRON
gujaf-255	204	2	implies	imply	VERB
gujaf-255	204	3	that	that	SCONJ
gujaf-255	204	4	lowering	lower	VERB
gujaf-255	204	5	inventory	inventory	NOUN
gujaf-255	204	6	in	in	ADP
gujaf-255	204	7	days	day	NOUN
gujaf-255	204	8	can	can	AUX
gujaf-255	204	9	improve	improve	VERB
gujaf-255	204	10	a	a	DET
gujaf-255	204	11	company	company	NOUN
gujaf-255	204	12	's	's	PART
gujaf-255	204	13	financial	financial	ADJ
gujaf-255	204	14	performance	performance	NOUN
gujaf-255	204	15	.	.	PUNCT
gujaf-255	205	1	return	return	NOUN
gujaf-255	205	2	on	on	ADP
gujaf-255	205	3	equity	equity	NOUN
gujaf-255	205	4	was	be	AUX
gujaf-255	205	5	found	find	VERB
gujaf-255	205	6	to	to	PART
gujaf-255	205	7	have	have	VERB
gujaf-255	205	8	a	a	DET
gujaf-255	205	9	substantial	substantial	ADJ
gujaf-255	205	10	positive	positive	ADJ
gujaf-255	205	11	correlation	correlation	NOUN
gujaf-255	205	12	with	with	ADP
gujaf-255	205	13	both	both	CCONJ
gujaf-255	205	14	the	the	DET
gujaf-255	205	15	average	average	ADJ
gujaf-255	205	16	collection	collection	NOUN
gujaf-255	205	17	period	period	NOUN
gujaf-255	205	18	and	and	CCONJ
gujaf-255	205	19	the	the	DET
gujaf-255	205	20	current	current	ADJ
gujaf-255	205	21	ratio	ratio	NOUN
gujaf-255	205	22	.	.	PUNCT
gujaf-255	206	1	but	but	CCONJ
gujaf-255	206	2	since	since	SCONJ
gujaf-255	206	3	the	the	DET
gujaf-255	206	4	research	research	NOUN
gujaf-255	206	5	was	be	AUX
gujaf-255	206	6	limited	limit	VERB
gujaf-255	206	7	to	to	ADP
gujaf-255	206	8	one	one	NUM
gujaf-255	206	9	public	public	ADJ
gujaf-255	206	10	organization	organization	NOUN
gujaf-255	206	11	,	,	PUNCT
gujaf-255	206	12	its	its	PRON
gujaf-255	206	13	conclusions	conclusion	NOUN
gujaf-255	206	14	could	could	AUX
gujaf-255	206	15	not	not	PART
gujaf-255	206	16	be	be	AUX
gujaf-255	206	17	applied	apply	VERB
gujaf-255	206	18	generally	generally	ADV
gujaf-255	206	19	and	and	CCONJ
gujaf-255	206	20	as	as	SCONJ
gujaf-255	206	21	such	such	ADJ
gujaf-255	206	22	,	,	PUNCT
gujaf-255	206	23	different	different	ADJ
gujaf-255	206	24	result	result	NOUN
gujaf-255	206	25	could	could	AUX
gujaf-255	206	26	be	be	AUX
gujaf-255	206	27	achieved	achieve	VERB
gujaf-255	206	28	.	.	PUNCT
gujaf-255	207	1	nwude	nwude	PROPN
gujaf-255	207	2	and	and	CCONJ
gujaf-255	207	3	agbo	agbo	PROPN
gujaf-255	207	4	(	(	PUNCT
gujaf-255	207	5	2018	2018	NUM
gujaf-255	207	6	)	)	PUNCT
gujaf-255	207	7	investigated	investigate	VERB
gujaf-255	207	8	the	the	DET
gujaf-255	207	9	average	average	ADJ
gujaf-255	207	10	collecting	collecting	NOUN
gujaf-255	207	11	period	period	NOUN
gujaf-255	207	12	's	's	PART
gujaf-255	207	13	effect	effect	NOUN
gujaf-255	207	14	on	on	ADP
gujaf-255	207	15	the	the	DET
gujaf-255	207	16	insurance	insurance	NOUN
gujaf-255	207	17	businesses	business	NOUN
gujaf-255	207	18	listed	list	VERB
gujaf-255	207	19	in	in	ADP
gujaf-255	207	20	nigeria	nigeria	PROPN
gujaf-255	207	21	's	's	PART
gujaf-255	207	22	profitability	profitability	NOUN
gujaf-255	207	23	.	.	PUNCT
gujaf-255	208	1	the	the	DET
gujaf-255	208	2	dependent	dependent	ADJ
gujaf-255	208	3	variable	variable	NOUN
gujaf-255	208	4	was	be	AUX
gujaf-255	208	5	the	the	DET
gujaf-255	208	6	return	return	NOUN
gujaf-255	208	7	on	on	ADP
gujaf-255	208	8	assets	asset	NOUN
gujaf-255	208	9	,	,	PUNCT
gujaf-255	208	10	and	and	CCONJ
gujaf-255	208	11	the	the	DET
gujaf-255	208	12	independent	independent	ADJ
gujaf-255	208	13	variable	variable	NOUN
gujaf-255	208	14	was	be	AUX
gujaf-255	208	15	the	the	DET
gujaf-255	208	16	account	account	NOUN
gujaf-255	208	17	receivable	receivable	ADJ
gujaf-255	208	18	term	term	NOUN
gujaf-255	208	19	.	.	PUNCT
gujaf-255	209	1	from	from	ADP
gujaf-255	209	2	2000	2000	NUM
gujaf-255	209	3	to	to	ADP
gujaf-255	209	4	2011	2011	NUM
gujaf-255	209	5	,	,	PUNCT
gujaf-255	209	6	the	the	DET
gujaf-255	209	7	study	study	NOUN
gujaf-255	209	8	's	's	PART
gujaf-255	209	9	sample	sample	NOUN
gujaf-255	209	10	consisted	consist	VERB
gujaf-255	209	11	of	of	ADP
gujaf-255	209	12	the	the	DET
gujaf-255	209	13	annual	annual	ADJ
gujaf-255	209	14	financial	financial	ADJ
gujaf-255	209	15	reports	report	NOUN
gujaf-255	209	16	of	of	ADP
gujaf-255	209	17	twenty	twenty	NUM
gujaf-255	209	18	listed	list	VERB
gujaf-255	209	19	insurance	insurance	NOUN
gujaf-255	209	20	companies	company	NOUN
gujaf-255	209	21	in	in	ADP
gujaf-255	209	22	nigeria	nigeria	PROPN
gujaf-255	209	23	.	.	PUNCT
gujaf-255	210	1	with	with	ADP
gujaf-255	210	2	the	the	DET
gujaf-255	210	3	help	help	NOUN
gujaf-255	210	4	of	of	ADP
gujaf-255	210	5	spss	spss	PROPN
gujaf-255	210	6	version	version	PROPN
gujaf-255	210	7	20.0	20.0	NUM
gujaf-255	210	8	,	,	PUNCT
gujaf-255	210	9	the	the	DET
gujaf-255	210	10	descriptive	descriptive	ADJ
gujaf-255	210	11	statistics	statistic	NOUN
gujaf-255	210	12	and	and	CCONJ
gujaf-255	210	13	correlation	correlation	NOUN
gujaf-255	210	14	matrix	matrix	NOUN
gujaf-255	210	15	were	be	AUX
gujaf-255	210	16	produced	produce	VERB
gujaf-255	210	17	.	.	PUNCT
gujaf-255	211	1	using	use	VERB
gujaf-255	211	2	the	the	DET
gujaf-255	211	3	current	current	ADJ
gujaf-255	211	4	ratio	ratio	NOUN
gujaf-255	211	5	,	,	PUNCT
gujaf-255	211	6	firm	firm	ADJ
gujaf-255	211	7	size	size	NOUN
gujaf-255	211	8	,	,	PUNCT
gujaf-255	211	9	growth	growth	NOUN
gujaf-255	211	10	,	,	PUNCT
gujaf-255	211	11	and	and	CCONJ
gujaf-255	211	12	fixed	fix	VERB
gujaf-255	211	13	financial	financial	ADJ
gujaf-255	211	14	total	total	ADJ
gujaf-255	211	15	asset	asset	NOUN
gujaf-255	211	16	ratio	ratio	NOUN
gujaf-255	211	17	as	as	ADP
gujaf-255	211	18	control	control	NOUN
gujaf-255	211	19	variables	variable	NOUN
gujaf-255	211	20	,	,	PUNCT
gujaf-255	211	21	regression	regression	VERB
gujaf-255	211	22	analysis	analysis	NOUN
gujaf-255	211	23	was	be	AUX
gujaf-255	211	24	utilized	utilize	VERB
gujaf-255	211	25	in	in	ADP
gujaf-255	211	26	this	this	DET
gujaf-255	211	27	study	study	NOUN
gujaf-255	211	28	to	to	PART
gujaf-255	211	29	determine	determine	VERB
gujaf-255	211	30	the	the	DET
gujaf-255	211	31	effect	effect	NOUN
gujaf-255	211	32	of	of	ADP
gujaf-255	211	33	accounts	account	NOUN
gujaf-255	211	34	receivable	receivable	ADJ
gujaf-255	211	35	period	period	NOUN
gujaf-255	211	36	on	on	ADP
gujaf-255	211	37	return	return	NOUN
gujaf-255	211	38	on	on	ADP
gujaf-255	211	39	assets	asset	NOUN
gujaf-255	211	40	.	.	PUNCT
gujaf-255	212	1	the	the	DET
gujaf-255	212	2	findings	finding	NOUN
gujaf-255	212	3	indicate	indicate	VERB
gujaf-255	212	4	that	that	SCONJ
gujaf-255	212	5	the	the	DET
gujaf-255	212	6	length	length	NOUN
gujaf-255	212	7	of	of	ADP
gujaf-255	212	8	the	the	DET
gujaf-255	212	9	accounts	account	NOUN
gujaf-255	212	10	receivable	receivable	ADJ
gujaf-255	212	11	period	period	NOUN
gujaf-255	212	12	has	have	VERB
gujaf-255	212	13	a	a	DET
gujaf-255	212	14	negligible	negligible	ADJ
gujaf-255	212	15	detrimental	detrimental	ADJ
gujaf-255	212	16	effect	effect	NOUN
gujaf-255	212	17	on	on	ADP
gujaf-255	212	18	profitability	profitability	NOUN
gujaf-255	212	19	.	.	PUNCT
gujaf-255	213	1	however	however	ADV
gujaf-255	213	2	,	,	PUNCT
gujaf-255	213	3	the	the	DET
gujaf-255	213	4	variables	variable	NOUN
gujaf-255	213	5	used	use	VERB
gujaf-255	213	6	ware	ware	VERB
gujaf-255	213	7	not	not	PART
gujaf-255	213	8	enough	enough	ADJ
gujaf-255	213	9	to	to	PART
gujaf-255	213	10	address	address	VERB
gujaf-255	213	11	the	the	DET
gujaf-255	213	12	issue	issue	NOUN
gujaf-255	213	13	as	as	SCONJ
gujaf-255	213	14	insurance	insurance	NOUN
gujaf-255	213	15	companies	company	NOUN
gujaf-255	213	16	are	be	AUX
gujaf-255	213	17	not	not	PART
gujaf-255	213	18	dealing	deal	VERB
gujaf-255	213	19	with	with	ADP
gujaf-255	213	20	tangible	tangible	ADJ
gujaf-255	213	21	product	product	NOUN
gujaf-255	213	22	.	.	PUNCT
gujaf-255	214	1	karma	karma	NOUN
gujaf-255	214	2	and	and	CCONJ
gujaf-255	214	3	susanti	susanti	PROPN
gujaf-255	214	4	(	(	PUNCT
gujaf-255	214	5	2017	2017	NUM
gujaf-255	214	6	)	)	PUNCT
gujaf-255	214	7	studied	study	VERB
gujaf-255	214	8	account	account	NOUN
gujaf-255	214	9	payables	payable	NOUN
gujaf-255	214	10	and	and	CCONJ
gujaf-255	214	11	receivables	receivable	NOUN
gujaf-255	214	12	linked	link	VERB
gujaf-255	214	13	to	to	ADP
gujaf-255	214	14	the	the	DET
gujaf-255	214	15	purchase	purchase	NOUN
gujaf-255	214	16	and	and	CCONJ
gujaf-255	214	17	selling	selling	NOUN
gujaf-255	214	18	of	of	ADP
gujaf-255	214	19	trip	trip	NOUN
gujaf-255	214	20	packages	package	NOUN
gujaf-255	214	21	on	on	ADP
gujaf-255	214	22	credit	credit	NOUN
gujaf-255	214	23	were	be	AUX
gujaf-255	214	24	the	the	DET
gujaf-255	214	25	focus	focus	NOUN
gujaf-255	214	26	of	of	ADP
gujaf-255	214	27	the	the	DET
gujaf-255	214	28	research	research	NOUN
gujaf-255	214	29	,	,	PUNCT
gujaf-255	214	30	which	which	PRON
gujaf-255	214	31	aimed	aim	VERB
gujaf-255	214	32	to	to	PART
gujaf-255	214	33	develop	develop	VERB
gujaf-255	214	34	information	information	NOUN
gujaf-255	214	35	systems	system	NOUN
gujaf-255	214	36	for	for	ADP
gujaf-255	214	37	travel	travel	NOUN
gujaf-255	214	38	agency	agency	NOUN
gujaf-255	214	39	companies	company	NOUN
gujaf-255	214	40	'	'	PART
gujaf-255	214	41	account	account	NOUN
gujaf-255	214	42	receivable	receivable	ADJ
gujaf-255	214	43	and	and	CCONJ
gujaf-255	214	44	payment	payment	NOUN
gujaf-255	214	45	systems	system	NOUN
gujaf-255	214	46	.	.	PUNCT
gujaf-255	215	1	using	use	VERB
gujaf-255	215	2	mysql	mysql	NOUN
gujaf-255	215	3	as	as	ADP
gujaf-255	215	4	the	the	DET
gujaf-255	215	5	database	database	NOUN
gujaf-255	215	6	package	package	NOUN
gujaf-255	215	7	and	and	CCONJ
gujaf-255	215	8	217	217	NUM
gujaf-255	215	9	microsoft	microsoft	PROPN
gujaf-255	215	10	visual	visual	PROPN
gujaf-255	215	11	basic	basic	ADJ
gujaf-255	215	12	net	net	NOUN
gujaf-255	215	13	as	as	ADP
gujaf-255	215	14	the	the	DET
gujaf-255	215	15	programming	programming	NOUN
gujaf-255	215	16	language	language	NOUN
gujaf-255	215	17	,	,	PUNCT
gujaf-255	215	18	the	the	DET
gujaf-255	215	19	study	study	NOUN
gujaf-255	215	20	employed	employ	VERB
gujaf-255	215	21	an	an	DET
gujaf-255	215	22	object	object	NOUN
gujaf-255	215	23	-	-	PUNCT
gujaf-255	215	24	oriented	orient	VERB
gujaf-255	215	25	methodology	methodology	NOUN
gujaf-255	215	26	.	.	PUNCT
gujaf-255	216	1	the	the	DET
gujaf-255	216	2	research	research	NOUN
gujaf-255	216	3	indicates	indicate	VERB
gujaf-255	216	4	that	that	SCONJ
gujaf-255	216	5	the	the	DET
gujaf-255	216	6	integration	integration	NOUN
gujaf-255	216	7	of	of	ADP
gujaf-255	216	8	the	the	DET
gujaf-255	216	9	two	two	NUM
gujaf-255	216	10	systems	system	NOUN
gujaf-255	216	11	—	—	PUNCT
gujaf-255	216	12	the	the	DET
gujaf-255	216	13	account	account	NOUN
gujaf-255	216	14	payable	payable	ADJ
gujaf-255	216	15	information	information	NOUN
gujaf-255	216	16	system	system	NOUN
gujaf-255	216	17	,	,	PUNCT
gujaf-255	216	18	which	which	PRON
gujaf-255	216	19	managed	manage	VERB
gujaf-255	216	20	the	the	DET
gujaf-255	216	21	company	company	NOUN
gujaf-255	216	22	's	's	PART
gujaf-255	216	23	payments	payment	NOUN
gujaf-255	216	24	to	to	ADP
gujaf-255	216	25	suppliers	supplier	NOUN
gujaf-255	216	26	for	for	ADP
gujaf-255	216	27	guest	guest	NOUN
gujaf-255	216	28	-	-	PUNCT
gujaf-255	216	29	supplied	supply	VERB
gujaf-255	216	30	goods	good	NOUN
gujaf-255	216	31	and	and	CCONJ
gujaf-255	216	32	services	service	NOUN
gujaf-255	216	33	,	,	PUNCT
gujaf-255	216	34	and	and	CCONJ
gujaf-255	216	35	the	the	DET
gujaf-255	216	36	account	account	NOUN
gujaf-255	216	37	receivables	receivables	NOUN
gujaf-255	216	38	information	information	NOUN
gujaf-255	216	39	system	system	NOUN
gujaf-255	216	40	,	,	PUNCT
gujaf-255	216	41	which	which	PRON
gujaf-255	216	42	manages	manage	VERB
gujaf-255	216	43	accounts	account	NOUN
gujaf-255	216	44	receivable	receivable	ADJ
gujaf-255	216	45	on	on	ADP
gujaf-255	216	46	agents	agent	NOUN
gujaf-255	216	47	who	who	PRON
gujaf-255	216	48	have	have	AUX
gujaf-255	216	49	purchased	purchase	VERB
gujaf-255	216	50	a	a	DET
gujaf-255	216	51	tour	tour	NOUN
gujaf-255	216	52	package	package	NOUN
gujaf-255	216	53	on	on	ADP
gujaf-255	216	54	credit	credit	NOUN
gujaf-255	216	55	for	for	ADP
gujaf-255	216	56	the	the	DET
gujaf-255	216	57	guest	guest	NOUN
gujaf-255	216	58	it	it	PRON
gujaf-255	216	59	sends	send	VERB
gujaf-255	216	60	—	—	PUNCT
gujaf-255	216	61	would	would	AUX
gujaf-255	216	62	result	result	VERB
gujaf-255	216	63	in	in	ADP
gujaf-255	216	64	the	the	DET
gujaf-255	216	65	reservation	reservation	NOUN
gujaf-255	216	66	system	system	NOUN
gujaf-255	216	67	producing	produce	VERB
gujaf-255	216	68	an	an	DET
gujaf-255	216	69	income	income	NOUN
gujaf-255	216	70	statement	statement	NOUN
gujaf-255	216	71	for	for	ADP
gujaf-255	216	72	specific	specific	ADJ
gujaf-255	216	73	guests	guest	NOUN
gujaf-255	216	74	.	.	PUNCT
gujaf-255	217	1	nevertheless	nevertheless	ADV
gujaf-255	217	2	,	,	PUNCT
gujaf-255	217	3	the	the	DET
gujaf-255	217	4	study	study	NOUN
gujaf-255	217	5	did	do	AUX
gujaf-255	217	6	not	not	PART
gujaf-255	217	7	specify	specify	VERB
gujaf-255	217	8	the	the	DET
gujaf-255	217	9	precise	precise	ADJ
gujaf-255	217	10	metrics	metric	NOUN
gujaf-255	217	11	utilized	utilize	VERB
gujaf-255	217	12	to	to	PART
gujaf-255	217	13	calculate	calculate	VERB
gujaf-255	217	14	accounts	account	NOUN
gujaf-255	217	15	receivable	receivable	ADJ
gujaf-255	217	16	,	,	PUNCT
gujaf-255	217	17	a	a	DET
gujaf-255	217	18	problem	problem	NOUN
gujaf-255	217	19	that	that	PRON
gujaf-255	217	20	the	the	DET
gujaf-255	217	21	current	current	ADJ
gujaf-255	217	22	study	study	NOUN
gujaf-255	217	23	addressed	address	VERB
gujaf-255	217	24	by	by	ADP
gujaf-255	217	25	calculating	calculate	VERB
gujaf-255	217	26	accounts	account	NOUN
gujaf-255	217	27	receivable	receivable	ADJ
gujaf-255	217	28	using	use	VERB
gujaf-255	217	29	the	the	DET
gujaf-255	217	30	current	current	ADJ
gujaf-255	217	31	ratio	ratio	NOUN
gujaf-255	217	32	.	.	PUNCT
gujaf-255	218	1	mihajlov	mihajlov	NOUN
gujaf-255	218	2	(	(	PUNCT
gujaf-255	218	3	2013	2013	NUM
gujaf-255	218	4	)	)	PUNCT
gujaf-255	218	5	examined	examine	VERB
gujaf-255	218	6	the	the	DET
gujaf-255	218	7	guidelines	guideline	NOUN
gujaf-255	218	8	for	for	ADP
gujaf-255	218	9	managing	manage	VERB
gujaf-255	218	10	account	account	NOUN
gujaf-255	218	11	receivables	receivables	NOUN
gujaf-255	218	12	during	during	ADP
gujaf-255	218	13	a	a	DET
gujaf-255	218	14	recession	recession	NOUN
gujaf-255	218	15	provided	provide	VERB
gujaf-255	218	16	to	to	ADP
gujaf-255	218	17	companies	company	NOUN
gujaf-255	218	18	listed	list	VERB
gujaf-255	218	19	on	on	ADP
gujaf-255	218	20	the	the	DET
gujaf-255	218	21	republic	republic	NOUN
gujaf-255	218	22	of	of	ADP
gujaf-255	218	23	serbia	serbia	PROPN
gujaf-255	218	24	's	's	PART
gujaf-255	218	25	regulated	regulated	ADJ
gujaf-255	218	26	market	market	NOUN
gujaf-255	218	27	.	.	PUNCT
gujaf-255	219	1	the	the	DET
gujaf-255	219	2	study	study	NOUN
gujaf-255	219	3	made	make	VERB
gujaf-255	219	4	use	use	NOUN
gujaf-255	219	5	of	of	ADP
gujaf-255	219	6	a	a	DET
gujaf-255	219	7	sample	sample	NOUN
gujaf-255	219	8	of	of	ADP
gujaf-255	219	9	108	108	NUM
gujaf-255	219	10	of	of	ADP
gujaf-255	219	11	the	the	DET
gujaf-255	219	12	most	most	ADV
gujaf-255	219	13	prosperous	prosperous	ADJ
gujaf-255	219	14	serbian	serbian	ADJ
gujaf-255	219	15	companies	company	NOUN
gujaf-255	219	16	that	that	PRON
gujaf-255	219	17	were	be	AUX
gujaf-255	219	18	listed	list	VERB
gujaf-255	219	19	on	on	ADP
gujaf-255	219	20	the	the	DET
gujaf-255	219	21	belgrade	belgrade	PROPN
gujaf-255	219	22	stock	stock	PROPN
gujaf-255	219	23	exchange	exchange	PROPN
gujaf-255	219	24	's	's	PART
gujaf-255	219	25	multilateral	multilateral	ADJ
gujaf-255	219	26	trading	trading	NOUN
gujaf-255	219	27	platform	platform	NOUN
gujaf-255	219	28	between	between	ADP
gujaf-255	219	29	2008	2008	NUM
gujaf-255	219	30	and	and	CCONJ
gujaf-255	219	31	2011	2011	NUM
gujaf-255	219	32	as	as	ADV
gujaf-255	219	33	well	well	ADV
gujaf-255	219	34	as	as	ADP
gujaf-255	219	35	on	on	ADP
gujaf-255	219	36	the	the	DET
gujaf-255	219	37	prime	prime	ADJ
gujaf-255	219	38	and	and	CCONJ
gujaf-255	219	39	standard	standard	ADJ
gujaf-255	219	40	listings	listing	NOUN
gujaf-255	219	41	.	.	PUNCT
gujaf-255	220	1	according	accord	VERB
gujaf-255	220	2	to	to	ADP
gujaf-255	220	3	the	the	DET
gujaf-255	220	4	study	study	NOUN
gujaf-255	220	5	,	,	PUNCT
gujaf-255	220	6	there	there	PRON
gujaf-255	220	7	is	be	VERB
gujaf-255	220	8	a	a	DET
gujaf-255	220	9	positive	positive	ADJ
gujaf-255	220	10	but	but	CCONJ
gujaf-255	220	11	not	not	PART
gujaf-255	220	12	statistically	statistically	ADV
gujaf-255	220	13	significant	significant	ADJ
gujaf-255	220	14	correlation	correlation	NOUN
gujaf-255	220	15	between	between	ADP
gujaf-255	220	16	operational	operational	ADJ
gujaf-255	220	17	profit	profit	NOUN
gujaf-255	220	18	margin	margin	NOUN
gujaf-255	220	19	,	,	PUNCT
gujaf-255	220	20	return	return	VERB
gujaf-255	220	21	on	on	ADP
gujaf-255	220	22	total	total	ADJ
gujaf-255	220	23	assets	asset	NOUN
gujaf-255	220	24	,	,	PUNCT
gujaf-255	220	25	and	and	CCONJ
gujaf-255	220	26	account	account	NOUN
gujaf-255	220	27	receivables	receivables	NOUN
gujaf-255	220	28	and	and	CCONJ
gujaf-255	220	29	profitability	profitability	NOUN
gujaf-255	220	30	characteristics	characteristic	NOUN
gujaf-255	220	31	.	.	PUNCT
gujaf-255	221	1	it	it	PRON
gujaf-255	221	2	was	be	AUX
gujaf-255	221	3	hypothesized	hypothesize	VERB
gujaf-255	221	4	that	that	SCONJ
gujaf-255	221	5	during	during	ADP
gujaf-255	221	6	a	a	DET
gujaf-255	221	7	crisis	crisis	NOUN
gujaf-255	221	8	,	,	PUNCT
gujaf-255	221	9	the	the	DET
gujaf-255	221	10	effect	effect	NOUN
gujaf-255	221	11	of	of	ADP
gujaf-255	221	12	accounts	account	NOUN
gujaf-255	221	13	receivable	receivable	ADJ
gujaf-255	221	14	on	on	ADP
gujaf-255	221	15	profitability	profitability	NOUN
gujaf-255	221	16	varies	varie	NOUN
gujaf-255	221	17	.	.	PUNCT
gujaf-255	222	1	however	however	ADV
gujaf-255	222	2	,	,	PUNCT
gujaf-255	222	3	due	due	ADP
gujaf-255	222	4	to	to	ADP
gujaf-255	222	5	the	the	DET
gujaf-255	222	6	long	long	ADJ
gujaf-255	222	7	time	time	NOUN
gujaf-255	222	8	this	this	DET
gujaf-255	222	9	research	research	NOUN
gujaf-255	222	10	work	work	NOUN
gujaf-255	222	11	has	have	AUX
gujaf-255	222	12	been	be	AUX
gujaf-255	222	13	taken	take	VERB
gujaf-255	222	14	,	,	PUNCT
gujaf-255	222	15	several	several	ADJ
gujaf-255	222	16	factors	factor	NOUN
gujaf-255	222	17	might	might	AUX
gujaf-255	222	18	have	have	AUX
gujaf-255	222	19	changed	change	VERB
gujaf-255	222	20	and	and	CCONJ
gujaf-255	222	21	the	the	DET
gujaf-255	222	22	finding	finding	NOUN
gujaf-255	222	23	could	could	AUX
gujaf-255	222	24	also	also	ADV
gujaf-255	222	25	be	be	AUX
gujaf-255	222	26	different	different	ADJ
gujaf-255	222	27	.	.	PUNCT
gujaf-255	223	1	3	3	X
gujaf-255	223	2	.	.	X
gujaf-255	223	3	methodology	methodology	NOUN
gujaf-255	223	4	and	and	CCONJ
gujaf-255	223	5	model	model	NOUN
gujaf-255	223	6	specification	specification	NOUN
gujaf-255	223	7	this	this	DET
gujaf-255	223	8	section	section	NOUN
gujaf-255	223	9	is	be	AUX
gujaf-255	223	10	design	design	NOUN
gujaf-255	223	11	to	to	PART
gujaf-255	223	12	provide	provide	VERB
gujaf-255	223	13	the	the	DET
gujaf-255	223	14	methodology	methodology	NOUN
gujaf-255	223	15	used	use	VERB
gujaf-255	223	16	in	in	ADP
gujaf-255	223	17	conducting	conduct	VERB
gujaf-255	223	18	the	the	DET
gujaf-255	223	19	study	study	NOUN
gujaf-255	223	20	,	,	PUNCT
gujaf-255	223	21	it	it	PRON
gujaf-255	223	22	is	be	AUX
gujaf-255	223	23	made	make	VERB
gujaf-255	223	24	up	up	ADP
gujaf-255	223	25	of	of	ADP
gujaf-255	223	26	research	research	NOUN
gujaf-255	223	27	design	design	NOUN
gujaf-255	223	28	,	,	PUNCT
gujaf-255	223	29	study	study	NOUN
gujaf-255	223	30	population	population	NOUN
gujaf-255	223	31	,	,	PUNCT
gujaf-255	223	32	sample	sample	NOUN
gujaf-255	223	33	size	size	NOUN
gujaf-255	223	34	,	,	PUNCT
gujaf-255	223	35	and	and	CCONJ
gujaf-255	223	36	sampling	sample	VERB
gujaf-255	223	37	methods	method	NOUN
gujaf-255	223	38	,	,	PUNCT
gujaf-255	223	39	model	model	NOUN
gujaf-255	223	40	and	and	CCONJ
gujaf-255	223	41	modelling	model	VERB
gujaf-255	223	42	specification	specification	NOUN
gujaf-255	223	43	,	,	PUNCT
gujaf-255	223	44	variable	variable	ADJ
gujaf-255	223	45	definition	definition	NOUN
gujaf-255	223	46	and	and	CCONJ
gujaf-255	223	47	measurement	measurement	NOUN
gujaf-255	223	48	,	,	PUNCT
gujaf-255	223	49	method	method	NOUN
gujaf-255	223	50	of	of	ADP
gujaf-255	223	51	data	datum	NOUN
gujaf-255	223	52	collection	collection	NOUN
gujaf-255	223	53	and	and	CCONJ
gujaf-255	223	54	definition	definition	NOUN
gujaf-255	223	55	of	of	ADP
gujaf-255	223	56	the	the	DET
gujaf-255	223	57	variables	variable	NOUN
gujaf-255	223	58	.	.	PUNCT
gujaf-255	224	1	in	in	ADP
gujaf-255	224	2	order	order	NOUN
gujaf-255	224	3	to	to	PART
gujaf-255	224	4	examine	examine	VERB
gujaf-255	224	5	the	the	DET
gujaf-255	224	6	relationship	relationship	NOUN
gujaf-255	224	7	between	between	ADP
gujaf-255	224	8	the	the	DET
gujaf-255	224	9	study	study	NOUN
gujaf-255	224	10	's	's	PART
gujaf-255	224	11	variables	variable	NOUN
gujaf-255	224	12	,	,	PUNCT
gujaf-255	224	13	a	a	DET
gujaf-255	224	14	descriptive	descriptive	ADJ
gujaf-255	224	15	research	research	NOUN
gujaf-255	224	16	design	design	NOUN
gujaf-255	224	17	was	be	AUX
gujaf-255	224	18	used	use	VERB
gujaf-255	224	19	.	.	PUNCT
gujaf-255	225	1	because	because	SCONJ
gujaf-255	225	2	it	it	PRON
gujaf-255	225	3	involves	involve	VERB
gujaf-255	225	4	the	the	DET
gujaf-255	225	5	meticulous	meticulous	ADJ
gujaf-255	225	6	planning	planning	NOUN
gujaf-255	225	7	of	of	ADP
gujaf-255	225	8	event	event	NOUN
gujaf-255	225	9	description	description	NOUN
gujaf-255	225	10	,	,	PUNCT
gujaf-255	225	11	descriptive	descriptive	ADJ
gujaf-255	225	12	research	research	NOUN
gujaf-255	225	13	design	design	NOUN
gujaf-255	225	14	is	be	AUX
gujaf-255	225	15	more	more	ADV
gujaf-255	225	16	precise	precise	ADJ
gujaf-255	225	17	and	and	CCONJ
gujaf-255	225	18	accurate	accurate	ADJ
gujaf-255	225	19	and	and	CCONJ
gujaf-255	225	20	would	would	AUX
gujaf-255	225	21	allow	allow	VERB
gujaf-255	225	22	the	the	DET
gujaf-255	225	23	researcher	researcher	NOUN
gujaf-255	225	24	to	to	PART
gujaf-255	225	25	generalize	generalize	VERB
gujaf-255	225	26	the	the	DET
gujaf-255	225	27	findings	finding	NOUN
gujaf-255	225	28	to	to	ADP
gujaf-255	225	29	a	a	DET
gujaf-255	225	30	larger	large	ADJ
gujaf-255	225	31	population	population	NOUN
gujaf-255	225	32	.	.	PUNCT
gujaf-255	226	1	every	every	DET
gujaf-255	226	2	nigerian	nigerian	ADJ
gujaf-255	226	3	consumer	consumer	NOUN
gujaf-255	226	4	products	product	NOUN
gujaf-255	226	5	company	company	NOUN
gujaf-255	226	6	that	that	PRON
gujaf-255	226	7	is	be	AUX
gujaf-255	226	8	listed	list	VERB
gujaf-255	226	9	between	between	ADP
gujaf-255	226	10	2013	2013	NUM
gujaf-255	226	11	and	and	CCONJ
gujaf-255	226	12	2022	2022	NUM
gujaf-255	226	13	,	,	PUNCT
gujaf-255	226	14	a	a	DET
gujaf-255	226	15	span	span	NOUN
gujaf-255	226	16	of	of	ADP
gujaf-255	226	17	ten	ten	NUM
gujaf-255	226	18	years	year	NOUN
gujaf-255	226	19	makes	make	VERB
gujaf-255	226	20	up	up	ADP
gujaf-255	226	21	the	the	DET
gujaf-255	226	22	study	study	NOUN
gujaf-255	226	23	's	's	PART
gujaf-255	226	24	population	population	NOUN
gujaf-255	226	25	.	.	PUNCT
gujaf-255	227	1	by	by	ADP
gujaf-255	227	2	using	use	VERB
gujaf-255	227	3	census	census	NOUN
gujaf-255	227	4	sampling	sampling	NOUN
gujaf-255	227	5	approaches	approach	NOUN
gujaf-255	227	6	,	,	PUNCT
gujaf-255	227	7	the	the	DET
gujaf-255	227	8	study	study	NOUN
gujaf-255	227	9	eventually	eventually	ADV
gujaf-255	227	10	comes	come	VERB
gujaf-255	227	11	up	up	ADP
gujaf-255	227	12	with	with	ADP
gujaf-255	227	13	a	a	DET
gujaf-255	227	14	sample	sample	NOUN
gujaf-255	227	15	of	of	ADP
gujaf-255	227	16	13	13	NUM
gujaf-255	227	17	enterprises	enterprise	NOUN
gujaf-255	227	18	.	.	PUNCT
gujaf-255	228	1	the	the	DET
gujaf-255	228	2	secondary	secondary	ADJ
gujaf-255	228	3	data	datum	NOUN
gujaf-255	228	4	came	come	VERB
gujaf-255	228	5	from	from	ADP
gujaf-255	228	6	the	the	DET
gujaf-255	228	7	financial	financial	ADJ
gujaf-255	228	8	statements	statement	NOUN
gujaf-255	228	9	of	of	ADP
gujaf-255	228	10	nigerian	nigerian	ADJ
gujaf-255	228	11	consumer	consumer	NOUN
gujaf-255	228	12	goods	good	NOUN
gujaf-255	228	13	companies	company	NOUN
gujaf-255	228	14	that	that	PRON
gujaf-255	228	15	were	be	AUX
gujaf-255	228	16	listed	list	VERB
gujaf-255	228	17	and	and	CCONJ
gujaf-255	228	18	made	make	VERB
gujaf-255	228	19	publicly	publicly	ADV
gujaf-255	228	20	available	available	ADJ
gujaf-255	228	21	.	.	PUNCT
gujaf-255	229	1	with	with	SCONJ
gujaf-255	229	2	the	the	DET
gujaf-255	229	3	aid	aid	NOUN
gujaf-255	229	4	of	of	ADP
gujaf-255	229	5	the	the	DET
gujaf-255	229	6	statistical	statistical	ADJ
gujaf-255	229	7	software	software	NOUN
gujaf-255	229	8	stata	stata	VERB
gujaf-255	229	9	13	13	NUM
gujaf-255	229	10	,	,	PUNCT
gujaf-255	229	11	panel	panel	NOUN
gujaf-255	229	12	data	datum	NOUN
gujaf-255	229	13	analyses	analysis	NOUN
gujaf-255	229	14	are	be	AUX
gujaf-255	229	15	used	use	VERB
gujaf-255	229	16	in	in	ADP
gujaf-255	229	17	this	this	DET
gujaf-255	229	18	work	work	NOUN
gujaf-255	229	19	.	.	PUNCT
gujaf-255	230	1	218	218	NUM
gujaf-255	230	2	the	the	DET
gujaf-255	230	3	model	model	NOUN
gujaf-255	230	4	used	use	VERB
gujaf-255	230	5	to	to	PART
gujaf-255	230	6	test	test	VERB
gujaf-255	230	7	the	the	DET
gujaf-255	230	8	hypotheses	hypothesis	NOUN
gujaf-255	230	9	of	of	ADP
gujaf-255	230	10	the	the	DET
gujaf-255	230	11	study	study	NOUN
gujaf-255	230	12	is	be	AUX
gujaf-255	230	13	specified	specify	VERB
gujaf-255	230	14	as	as	SCONJ
gujaf-255	230	15	follows	follow	VERB
gujaf-255	230	16	:	:	PUNCT
gujaf-255	231	1	roeit	roeit	NOUN
gujaf-255	231	2	=	=	PUNCT
gujaf-255	231	3	αit	αit	NOUN
gujaf-255	232	1	+	+	ADV
gujaf-255	232	2	β1artoit	β1artoit	ADJ
gujaf-255	232	3	+	+	NOUN
gujaf-255	232	4	β2avecpit	β2avecpit	NOUN
gujaf-255	232	5	+	+	CCONJ
gujaf-255	232	6	β3dratioit	β3dratioit	NOUN
gujaf-255	232	7	+	+	CCONJ
gujaf-255	232	8	β4cratioit	β4cratioit	X
gujaf-255	232	9	+	+	CCONJ
gujaf-255	232	10	ϵit	ϵit	NOUN
gujaf-255	232	11	whereas	whereas	SCONJ
gujaf-255	232	12	:	:	PUNCT
gujaf-255	232	13	roe=	roe=	PRON
gujaf-255	232	14	return	return	VERB
gujaf-255	232	15	on	on	ADP
gujaf-255	232	16	equity	equity	NOUN
gujaf-255	232	17	,	,	PUNCT
gujaf-255	232	18	measured	measure	VERB
gujaf-255	232	19	as	as	ADP
gujaf-255	232	20	net	net	ADJ
gujaf-255	232	21	income/	income/	NUM
gujaf-255	232	22	shareholders	shareholder	NOUN
gujaf-255	232	23	equity	equity	NOUN
gujaf-255	232	24	(	(	PUNCT
gujaf-255	232	25	abubakar	abubakar	PROPN
gujaf-255	232	26	&	&	CCONJ
gujaf-255	232	27	olowe	olowe	PROPN
gujaf-255	232	28	,	,	PUNCT
gujaf-255	232	29	2019	2019	NUM
gujaf-255	232	30	)	)	PUNCT
gujaf-255	232	31	arto	arto	PROPN
gujaf-255	232	32	=	=	PUNCT
gujaf-255	232	33	account	account	NOUN
gujaf-255	232	34	receivable	receivable	ADJ
gujaf-255	232	35	turnover	turnover	NOUN
gujaf-255	232	36	,	,	PUNCT
gujaf-255	232	37	measured	measure	VERB
gujaf-255	232	38	as	as	ADP
gujaf-255	232	39	net	net	ADJ
gujaf-255	232	40	credit	credit	NOUN
gujaf-255	232	41	sales	sale	NOUN
gujaf-255	232	42	/	/	SYM
gujaf-255	232	43	average	average	ADJ
gujaf-255	232	44	account	account	NOUN
gujaf-255	232	45	receivables	receivables	NOUN
gujaf-255	232	46	(	(	PUNCT
gujaf-255	232	47	dan	dan	PROPN
gujaf-255	232	48	,	,	PUNCT
gujaf-255	232	49	2020	2020	NUM
gujaf-255	232	50	)	)	PUNCT
gujaf-255	232	51	avecp	avecp	NOUN
gujaf-255	232	52	=	=	PUNCT
gujaf-255	232	53	average	average	ADJ
gujaf-255	232	54	collection	collection	NOUN
gujaf-255	232	55	period	period	NOUN
gujaf-255	232	56	,	,	PUNCT
gujaf-255	232	57	measured	measure	VERB
gujaf-255	232	58	as	as	ADP
gujaf-255	232	59	accounts	account	NOUN
gujaf-255	232	60	receivable/	receivable/	NUM
gujaf-255	232	61	sales	sale	NOUN
gujaf-255	232	62	∗	∗	NOUN
gujaf-255	232	63	365	365	NUM
gujaf-255	232	64	(	(	PUNCT
gujaf-255	232	65	dan	dan	PROPN
gujaf-255	232	66	,	,	PUNCT
gujaf-255	232	67	2020	2020	NUM
gujaf-255	232	68	;	;	PUNCT
gujaf-255	232	69	adeboboye	adeboboye	NOUN
gujaf-255	232	70	,	,	PUNCT
gujaf-255	232	71	2022	2022	NUM
gujaf-255	232	72	)	)	PUNCT
gujaf-255	233	1	dratio	dratio	NOUN
gujaf-255	234	1	=	=	SYM
gujaf-255	235	1	debt	debt	NOUN
gujaf-255	235	2	asset	asset	NOUN
gujaf-255	235	3	ratio	ratio	NOUN
gujaf-255	235	4	,	,	PUNCT
gujaf-255	235	5	measured	measure	VERB
gujaf-255	235	6	as	as	ADP
gujaf-255	235	7	average	average	ADJ
gujaf-255	235	8	total	total	ADJ
gujaf-255	235	9	debt	debt	NOUN
gujaf-255	235	10	/	/	SYM
gujaf-255	235	11	total	total	ADJ
gujaf-255	235	12	assets	asset	NOUN
gujaf-255	235	13	cratio	cratio	NOUN
gujaf-255	235	14	=	=	PUNCT
gujaf-255	236	1	current	current	ADJ
gujaf-255	236	2	ratio	ratio	NOUN
gujaf-255	236	3	measured	measure	VERB
gujaf-255	236	4	as	as	ADP
gujaf-255	236	5	current	current	ADJ
gujaf-255	236	6	asset	asset	NOUN
gujaf-255	236	7	/	/	SYM
gujaf-255	236	8	current	current	ADJ
gujaf-255	236	9	liabilities	liability	NOUN
gujaf-255	236	10	4	4	NUM
gujaf-255	236	11	.	.	NOUN
gujaf-255	236	12	results	result	NOUN
gujaf-255	236	13	and	and	CCONJ
gujaf-255	236	14	discussions	discussion	NOUN
gujaf-255	236	15	this	this	DET
gujaf-255	236	16	section	section	NOUN
gujaf-255	236	17	is	be	AUX
gujaf-255	236	18	design	design	NOUN
gujaf-255	236	19	to	to	PART
gujaf-255	236	20	provide	provide	VERB
gujaf-255	236	21	the	the	DET
gujaf-255	236	22	result	result	NOUN
gujaf-255	236	23	of	of	ADP
gujaf-255	236	24	data	datum	NOUN
gujaf-255	236	25	analyses	analysis	NOUN
gujaf-255	236	26	conducted	conduct	VERB
gujaf-255	236	27	in	in	ADP
gujaf-255	236	28	respect	respect	NOUN
gujaf-255	236	29	of	of	ADP
gujaf-255	236	30	the	the	DET
gujaf-255	236	31	secondary	secondary	ADJ
gujaf-255	236	32	data	datum	NOUN
gujaf-255	236	33	gathered	gather	VERB
gujaf-255	236	34	from	from	ADP
gujaf-255	236	35	the	the	DET
gujaf-255	236	36	annual	annual	ADJ
gujaf-255	236	37	report	report	NOUN
gujaf-255	236	38	and	and	CCONJ
gujaf-255	236	39	account	account	NOUN
gujaf-255	236	40	of	of	ADP
gujaf-255	236	41	sample	sample	NOUN
gujaf-255	236	42	firms	firm	NOUN
gujaf-255	236	43	.	.	PUNCT
gujaf-255	237	1	the	the	DET
gujaf-255	237	2	section	section	NOUN
gujaf-255	237	3	is	be	AUX
gujaf-255	237	4	made	make	VERB
gujaf-255	237	5	up	up	ADP
gujaf-255	237	6	of	of	ADP
gujaf-255	237	7	the	the	DET
gujaf-255	237	8	descriptive	descriptive	ADJ
gujaf-255	237	9	analyses	analysis	NOUN
gujaf-255	237	10	,	,	PUNCT
gujaf-255	237	11	correlation	correlation	NOUN
gujaf-255	237	12	analyses	analysis	NOUN
gujaf-255	237	13	,	,	PUNCT
gujaf-255	237	14	both	both	DET
gujaf-255	237	15	post	post	VERB
gujaf-255	237	16	estimation	estimation	NOUN
gujaf-255	237	17	and	and	CCONJ
gujaf-255	237	18	diagnostic	diagnostic	ADJ
gujaf-255	237	19	tests	test	NOUN
gujaf-255	237	20	,	,	PUNCT
gujaf-255	237	21	regression	regression	VERB
gujaf-255	237	22	analyses	analysis	NOUN
gujaf-255	237	23	along	along	ADP
gujaf-255	237	24	with	with	ADP
gujaf-255	237	25	a	a	DET
gujaf-255	237	26	review	review	NOUN
gujaf-255	237	27	of	of	ADP
gujaf-255	237	28	the	the	DET
gujaf-255	237	29	results	result	NOUN
gujaf-255	237	30	and	and	CCONJ
gujaf-255	237	31	test	test	NOUN
gujaf-255	237	32	of	of	ADP
gujaf-255	237	33	hypotheses	hypothesis	NOUN
gujaf-255	237	34	.	.	PUNCT
gujaf-255	238	1	table	table	NOUN
gujaf-255	238	2	1	1	NUM
gujaf-255	238	3	:	:	PUNCT
gujaf-255	238	4	descriptive	descriptive	ADJ
gujaf-255	238	5	statistics	statistic	NOUN
gujaf-255	238	6	variable	variable	ADJ
gujaf-255	238	7	obs	obs	PROPN
gujaf-255	238	8	mean	mean	VERB
gujaf-255	238	9	std	std	PROPN
gujaf-255	238	10	.	.	PROPN
gujaf-255	239	1	dev	dev	PROPN
gujaf-255	239	2	.	.	PUNCT
gujaf-255	240	1	min	min	PROPN
gujaf-255	240	2	max	max	PROPN
gujaf-255	240	3	roe	roe	PROPN
gujaf-255	240	4	130	130	NUM
gujaf-255	240	5	.108943	.108943	NOUN
gujaf-255	240	6	.4974668	.4974668	NOUN
gujaf-255	240	7	-2.979198	-2.979198	VERB
gujaf-255	241	1	1.872808	1.872808	NUM
gujaf-255	241	2	arto	arto	PROPN
gujaf-255	241	3	130	130	NUM
gujaf-255	241	4	14.70914	14.70914	NUM
gujaf-255	241	5	78.87051	78.87051	NUM
gujaf-255	241	6	.0878622	.0878622	SYM
gujaf-255	241	7	901.9512	901.9512	NUM
gujaf-255	241	8	avecp	avecp	NOUN
gujaf-255	241	9	130	130	NUM
gujaf-255	241	10	172.7104	172.7104	NUM
gujaf-255	241	11	528.559	528.559	NUM
gujaf-255	241	12	.4046782	.4046782	NOUN
gujaf-255	242	1	4154.235	4154.235	NUM
gujaf-255	242	2	daratio	daratio	NOUN
gujaf-255	242	3	130	130	NUM
gujaf-255	242	4	.0810679	.0810679	NOUN
gujaf-255	242	5	.0853783	.0853783	NOUN
gujaf-255	242	6	0	0	NUM
gujaf-255	243	1	.3499373	.3499373	PROPN
gujaf-255	244	1	cratio	cratio	NOUN
gujaf-255	244	2	130	130	NUM
gujaf-255	244	3	1.106308	1.106308	NUM
gujaf-255	244	4	.7704323	.7704323	NOUN
gujaf-255	244	5	.0405353	.0405353	PUNCT
gujaf-255	244	6	8.075137	8.075137	NUM
gujaf-255	244	7	source	source	NOUN
gujaf-255	244	8	:	:	PUNCT
gujaf-255	244	9	stata	stata	VERB
gujaf-255	244	10	13	13	NUM
gujaf-255	244	11	outputs	output	NOUN
gujaf-255	244	12	,	,	PUNCT
gujaf-255	244	13	(	(	PUNCT
gujaf-255	244	14	2023	2023	NUM
gujaf-255	244	15	)	)	PUNCT
gujaf-255	244	16	the	the	DET
gujaf-255	244	17	result	result	NOUN
gujaf-255	244	18	of	of	ADP
gujaf-255	244	19	descriptive	descriptive	ADJ
gujaf-255	244	20	analyses	analysis	NOUN
gujaf-255	244	21	of	of	ADP
gujaf-255	244	22	the	the	DET
gujaf-255	244	23	study	study	NOUN
gujaf-255	244	24	was	be	AUX
gujaf-255	244	25	shown	show	VERB
gujaf-255	244	26	in	in	ADP
gujaf-255	244	27	table	table	NOUN
gujaf-255	244	28	1	1	NUM
gujaf-255	244	29	.	.	PUNCT
gujaf-255	244	30	from	from	ADP
gujaf-255	244	31	the	the	DET
gujaf-255	244	32	table	table	NOUN
gujaf-255	244	33	,	,	PUNCT
gujaf-255	244	34	the	the	DET
gujaf-255	244	35	total	total	ADJ
gujaf-255	244	36	number	number	NOUN
gujaf-255	244	37	of	of	ADP
gujaf-255	244	38	observations	observation	NOUN
gujaf-255	244	39	stands	stand	VERB
gujaf-255	244	40	at	at	ADP
gujaf-255	244	41	130	130	NUM
gujaf-255	244	42	;	;	PUNCT
gujaf-255	244	43	this	this	PRON
gujaf-255	244	44	represents	represent	VERB
gujaf-255	244	45	13	13	NUM
gujaf-255	244	46	sample	sample	NOUN
gujaf-255	244	47	consumer	consumer	NOUN
gujaf-255	244	48	goods	good	NOUN
gujaf-255	244	49	firms	firm	NOUN
gujaf-255	244	50	studied	study	VERB
gujaf-255	244	51	for	for	ADP
gujaf-255	244	52	a	a	DET
gujaf-255	244	53	period	period	NOUN
gujaf-255	244	54	of	of	ADP
gujaf-255	244	55	10	10	NUM
gujaf-255	244	56	years	year	NOUN
gujaf-255	244	57	(	(	PUNCT
gujaf-255	244	58	2013	2013	NUM
gujaf-255	244	59	-	-	SYM
gujaf-255	244	60	2022	2022	NUM
gujaf-255	244	61	)	)	PUNCT
gujaf-255	244	62	.	.	PUNCT
gujaf-255	245	1	the	the	DET
gujaf-255	245	2	dependent	dependent	ADJ
gujaf-255	245	3	variable	variable	ADJ
gujaf-255	245	4	roe	roe	NOUN
gujaf-255	245	5	has	have	VERB
gujaf-255	245	6	a	a	DET
gujaf-255	245	7	mean	mean	NOUN
gujaf-255	245	8	of	of	ADP
gujaf-255	245	9	0.109	0.109	NUM
gujaf-255	245	10	and	and	CCONJ
gujaf-255	245	11	the	the	DET
gujaf-255	245	12	standard	standard	ADJ
gujaf-255	245	13	deviation	deviation	NOUN
gujaf-255	245	14	of	of	ADP
gujaf-255	245	15	0.497	0.497	NUM
gujaf-255	245	16	.	.	PUNCT
gujaf-255	246	1	the	the	DET
gujaf-255	246	2	mean	mean	NOUN
gujaf-255	246	3	implies	imply	VERB
gujaf-255	246	4	that	that	SCONJ
gujaf-255	246	5	by	by	ADP
gujaf-255	246	6	average	average	ADJ
gujaf-255	246	7	,	,	PUNCT
gujaf-255	246	8	listed	list	VERB
gujaf-255	246	9	consumer	consumer	NOUN
gujaf-255	246	10	goods	good	NOUN
gujaf-255	246	11	firms	firm	NOUN
gujaf-255	246	12	have	have	VERB
gujaf-255	246	13	a	a	DET
gujaf-255	246	14	mean	mean	ADJ
gujaf-255	246	15	return	return	NOUN
gujaf-255	246	16	on	on	ADP
gujaf-255	246	17	shareholders	shareholder	NOUN
gujaf-255	246	18	’	'	PUNCT
gujaf-255	246	19	equity	equity	NOUN
gujaf-255	246	20	of	of	ADP
gujaf-255	246	21	about	about	ADV
gujaf-255	246	22	10.9	10.9	NUM
gujaf-255	246	23	%	%	NOUN
gujaf-255	246	24	.	.	PUNCT
gujaf-255	247	1	this	this	PRON
gujaf-255	247	2	means	mean	VERB
gujaf-255	247	3	that	that	SCONJ
gujaf-255	247	4	for	for	ADP
gujaf-255	247	5	every	every	DET
gujaf-255	247	6	naira	naira	NOUN
gujaf-255	247	7	of	of	ADP
gujaf-255	247	8	shareholders	shareholder	NOUN
gujaf-255	247	9	equity	equity	NOUN
gujaf-255	247	10	there	there	PRON
gujaf-255	247	11	is	be	VERB
gujaf-255	247	12	a	a	DET
gujaf-255	247	13	return	return	NOUN
gujaf-255	247	14	of	of	ADP
gujaf-255	247	15	about	about	ADV
gujaf-255	247	16	11	11	NUM
gujaf-255	247	17	kobo	kobo	NOUN
gujaf-255	247	18	.	.	PUNCT
gujaf-255	248	1	the	the	DET
gujaf-255	248	2	standard	standard	ADJ
gujaf-255	248	3	deviation	deviation	NOUN
gujaf-255	248	4	of	of	ADP
gujaf-255	248	5	0.497	0.497	NUM
gujaf-255	248	6	more	more	ADJ
gujaf-255	248	7	than	than	ADP
gujaf-255	248	8	the	the	DET
gujaf-255	248	9	central	central	ADJ
gujaf-255	248	10	mean	mean	NOUN
gujaf-255	248	11	reflects	reflect	VERB
gujaf-255	248	12	that	that	SCONJ
gujaf-255	248	13	the	the	DET
gujaf-255	248	14	roe	roe	NOUN
gujaf-255	248	15	of	of	ADP
gujaf-255	248	16	most	most	ADJ
gujaf-255	248	17	of	of	ADP
gujaf-255	248	18	the	the	DET
gujaf-255	248	19	sample	sample	NOUN
gujaf-255	248	20	mean	mean	VERB
gujaf-255	248	21	are	be	AUX
gujaf-255	248	22	away	away	ADV
gujaf-255	248	23	from	from	ADP
gujaf-255	248	24	the	the	DET
gujaf-255	248	25	central	central	ADJ
gujaf-255	248	26	mean	mean	NOUN
gujaf-255	248	27	as	as	SCONJ
gujaf-255	248	28	reflected	reflect	VERB
gujaf-255	248	29	in	in	ADP
gujaf-255	248	30	the	the	DET
gujaf-255	248	31	minimum	minimum	ADJ
gujaf-255	248	32	negative	negative	ADJ
gujaf-255	248	33	return	return	NOUN
gujaf-255	248	34	of	of	ADP
gujaf-255	248	35	2	2	NUM
gujaf-255	248	36	naira	naira	NUM
gujaf-255	248	37	98	98	NUM
gujaf-255	248	38	kobo	kobo	NOUN
gujaf-255	248	39	and	and	CCONJ
gujaf-255	248	40	maximum	maximum	ADJ
gujaf-255	248	41	return	return	NOUN
gujaf-255	248	42	of	of	ADP
gujaf-255	248	43	1naira	1naira	NUM
gujaf-255	248	44	87	87	NUM
gujaf-255	248	45	kobo	kobo	NOUN
gujaf-255	248	46	.	.	PUNCT
gujaf-255	249	1	219	219	NUM
gujaf-255	249	2	on	on	ADP
gujaf-255	249	3	the	the	DET
gujaf-255	249	4	other	other	ADJ
gujaf-255	249	5	hand	hand	NOUN
gujaf-255	249	6	,	,	PUNCT
gujaf-255	249	7	average	average	ADJ
gujaf-255	249	8	receivable	receivable	ADJ
gujaf-255	249	9	turnover	turnover	NOUN
gujaf-255	249	10	has	have	VERB
gujaf-255	249	11	a	a	DET
gujaf-255	249	12	mean	mean	NOUN
gujaf-255	249	13	of	of	ADP
gujaf-255	249	14	14.709	14.709	NUM
gujaf-255	249	15	and	and	CCONJ
gujaf-255	249	16	the	the	DET
gujaf-255	249	17	standard	standard	ADJ
gujaf-255	249	18	deviation	deviation	NOUN
gujaf-255	249	19	of	of	ADP
gujaf-255	249	20	78.87	78.87	NUM
gujaf-255	249	21	more	more	ADJ
gujaf-255	249	22	than	than	ADP
gujaf-255	249	23	the	the	DET
gujaf-255	249	24	central	central	ADJ
gujaf-255	249	25	mean	mean	NOUN
gujaf-255	249	26	implying	imply	VERB
gujaf-255	249	27	that	that	SCONJ
gujaf-255	249	28	the	the	DET
gujaf-255	249	29	average	average	ADJ
gujaf-255	249	30	receivable	receivable	ADJ
gujaf-255	249	31	turnover	turnover	NOUN
gujaf-255	249	32	of	of	ADP
gujaf-255	249	33	majority	majority	NOUN
gujaf-255	249	34	of	of	ADP
gujaf-255	249	35	the	the	DET
gujaf-255	249	36	sample	sample	NOUN
gujaf-255	249	37	mean	mean	VERB
gujaf-255	249	38	are	be	AUX
gujaf-255	249	39	disperse	disperse	ADJ
gujaf-255	249	40	from	from	ADP
gujaf-255	249	41	the	the	DET
gujaf-255	249	42	central	central	ADJ
gujaf-255	249	43	mean	mean	NOUN
gujaf-255	249	44	.	.	PUNCT
gujaf-255	250	1	the	the	DET
gujaf-255	250	2	mean	mean	NOUN
gujaf-255	250	3	of	of	ADP
gujaf-255	250	4	14.709	14.709	NUM
gujaf-255	250	5	disclose	disclose	VERB
gujaf-255	250	6	that	that	SCONJ
gujaf-255	250	7	the	the	DET
gujaf-255	250	8	sales	sale	NOUN
gujaf-255	250	9	or	or	CCONJ
gujaf-255	250	10	turnover	turnover	NOUN
gujaf-255	250	11	of	of	ADP
gujaf-255	250	12	listed	list	VERB
gujaf-255	250	13	consumer	consumer	NOUN
gujaf-255	250	14	goods	good	NOUN
gujaf-255	250	15	firms	firm	NOUN
gujaf-255	250	16	is	be	AUX
gujaf-255	250	17	about	about	ADV
gujaf-255	250	18	15	15	NUM
gujaf-255	250	19	times	time	NOUN
gujaf-255	250	20	its	its	PRON
gujaf-255	250	21	average	average	ADJ
gujaf-255	250	22	receivable	receivable	NOUN
gujaf-255	250	23	.	.	PUNCT
gujaf-255	251	1	this	this	PRON
gujaf-255	251	2	suggests	suggest	VERB
gujaf-255	251	3	a	a	DET
gujaf-255	251	4	good	good	ADJ
gujaf-255	251	5	receivable	receivable	ADJ
gujaf-255	251	6	management	management	NOUN
gujaf-255	251	7	policy	policy	NOUN
gujaf-255	251	8	by	by	ADP
gujaf-255	251	9	sample	sample	NOUN
gujaf-255	251	10	firms	firm	NOUN
gujaf-255	251	11	because	because	SCONJ
gujaf-255	251	12	the	the	DET
gujaf-255	251	13	receivables	receivables	NOUN
gujaf-255	251	14	are	be	AUX
gujaf-255	251	15	less	less	ADJ
gujaf-255	251	16	than	than	ADP
gujaf-255	251	17	10	10	NUM
gujaf-255	251	18	%	%	NOUN
gujaf-255	251	19	of	of	ADP
gujaf-255	251	20	the	the	DET
gujaf-255	251	21	total	total	ADJ
gujaf-255	251	22	turnover	turnover	NOUN
gujaf-255	251	23	for	for	ADP
gujaf-255	251	24	the	the	DET
gujaf-255	251	25	period	period	NOUN
gujaf-255	251	26	.	.	PUNCT
gujaf-255	252	1	the	the	DET
gujaf-255	252	2	minimum	minimum	ADJ
gujaf-255	252	3	and	and	CCONJ
gujaf-255	252	4	maximum	maximum	PROPN
gujaf-255	252	5	arto	arto	PROPN
gujaf-255	252	6	are	be	AUX
gujaf-255	252	7	however	however	ADV
gujaf-255	252	8	0.0878	0.0878	NUM
gujaf-255	252	9	and	and	CCONJ
gujaf-255	252	10	901.95	901.95	NUM
gujaf-255	252	11	respectively	respectively	ADV
gujaf-255	252	12	reflect	reflect	VERB
gujaf-255	252	13	that	that	SCONJ
gujaf-255	252	14	there	there	PRON
gujaf-255	252	15	is	be	VERB
gujaf-255	252	16	a	a	DET
gujaf-255	252	17	firm	firm	NOUN
gujaf-255	252	18	with	with	ADP
gujaf-255	252	19	receivable	receivable	NOUN
gujaf-255	252	20	of	of	ADP
gujaf-255	252	21	more	more	ADJ
gujaf-255	252	22	than	than	ADP
gujaf-255	252	23	its	its	PRON
gujaf-255	252	24	turnover	turnover	NOUN
gujaf-255	252	25	for	for	ADP
gujaf-255	252	26	the	the	DET
gujaf-255	252	27	period	period	NOUN
gujaf-255	252	28	which	which	PRON
gujaf-255	252	29	might	might	AUX
gujaf-255	252	30	be	be	AUX
gujaf-255	252	31	as	as	ADP
gujaf-255	252	32	a	a	DET
gujaf-255	252	33	result	result	NOUN
gujaf-255	252	34	of	of	ADP
gujaf-255	252	35	accumulated	accumulate	VERB
gujaf-255	252	36	receivable	receivable	NOUN
gujaf-255	252	37	of	of	ADP
gujaf-255	252	38	the	the	DET
gujaf-255	252	39	previous	previous	ADJ
gujaf-255	252	40	tears	tear	NOUN
gujaf-255	252	41	,	,	PUNCT
gujaf-255	252	42	and	and	CCONJ
gujaf-255	252	43	also	also	ADV
gujaf-255	252	44	the	the	PRON
gujaf-255	252	45	is	be	AUX
gujaf-255	252	46	a	a	DET
gujaf-255	252	47	firm	firm	NOUN
gujaf-255	252	48	with	with	ADP
gujaf-255	252	49	turnover	turnover	NOUN
gujaf-255	252	50	of	of	ADP
gujaf-255	252	51	about	about	ADV
gujaf-255	252	52	902	902	NUM
gujaf-255	252	53	times	time	NOUN
gujaf-255	252	54	its	its	PRON
gujaf-255	252	55	average	average	ADJ
gujaf-255	252	56	receivables	receivables	NOUN
gujaf-255	252	57	.	.	PUNCT
gujaf-255	253	1	additionally	additionally	ADV
gujaf-255	253	2	,	,	PUNCT
gujaf-255	253	3	average	average	ADJ
gujaf-255	253	4	collection	collection	NOUN
gujaf-255	253	5	period	period	NOUN
gujaf-255	253	6	(	(	PUNCT
gujaf-255	253	7	avecp	avecp	PROPN
gujaf-255	253	8	)	)	PUNCT
gujaf-255	253	9	has	have	VERB
gujaf-255	253	10	a	a	DET
gujaf-255	253	11	mean	mean	NOUN
gujaf-255	253	12	of	of	ADP
gujaf-255	253	13	172.7104	172.7104	NUM
gujaf-255	253	14	suggesting	suggest	VERB
gujaf-255	253	15	that	that	SCONJ
gujaf-255	253	16	by	by	ADP
gujaf-255	253	17	average	average	ADJ
gujaf-255	253	18	listed	list	VERB
gujaf-255	253	19	consumer	consumer	NOUN
gujaf-255	253	20	goods	good	NOUN
gujaf-255	253	21	firms	firm	NOUN
gujaf-255	253	22	in	in	ADP
gujaf-255	253	23	nigeria	nigeria	PROPN
gujaf-255	253	24	collect	collect	VERB
gujaf-255	253	25	payment	payment	NOUN
gujaf-255	253	26	on	on	ADP
gujaf-255	253	27	receivables	receivables	NOUN
gujaf-255	253	28	in	in	ADP
gujaf-255	253	29	about	about	ADP
gujaf-255	253	30	173days	173day	NOUN
gujaf-255	253	31	.	.	PUNCT
gujaf-255	254	1	this	this	PRON
gujaf-255	254	2	is	be	AUX
gujaf-255	254	3	almost	almost	ADV
gujaf-255	254	4	half	half	NOUN
gujaf-255	254	5	of	of	ADP
gujaf-255	254	6	a	a	DET
gujaf-255	254	7	year	year	NOUN
gujaf-255	254	8	and	and	CCONJ
gujaf-255	254	9	as	as	SCONJ
gujaf-255	254	10	such	such	ADJ
gujaf-255	254	11	suggests	suggest	VERB
gujaf-255	254	12	a	a	DET
gujaf-255	254	13	bad	bad	ADJ
gujaf-255	254	14	receivable	receivable	ADJ
gujaf-255	254	15	collection	collection	NOUN
gujaf-255	254	16	period	period	NOUN
gujaf-255	254	17	among	among	ADP
gujaf-255	254	18	sample	sample	NOUN
gujaf-255	254	19	firms	firm	NOUN
gujaf-255	254	20	.	.	PUNCT
gujaf-255	255	1	the	the	DET
gujaf-255	255	2	standard	standard	ADJ
gujaf-255	255	3	deviation	deviation	NOUN
gujaf-255	255	4	of	of	ADP
gujaf-255	255	5	528.559	528.559	NUM
gujaf-255	255	6	more	more	ADJ
gujaf-255	255	7	than	than	ADP
gujaf-255	255	8	the	the	DET
gujaf-255	255	9	central	central	ADJ
gujaf-255	255	10	mean	mean	NOUN
gujaf-255	255	11	explains	explain	VERB
gujaf-255	255	12	that	that	SCONJ
gujaf-255	255	13	avecp	avecp	NOUN
gujaf-255	255	14	of	of	ADP
gujaf-255	255	15	majority	majority	NOUN
gujaf-255	255	16	of	of	ADP
gujaf-255	255	17	the	the	DET
gujaf-255	255	18	sample	sample	NOUN
gujaf-255	255	19	firms	firm	NOUN
gujaf-255	255	20	are	be	AUX
gujaf-255	255	21	per	per	ADP
gujaf-255	255	22	away	away	ADV
gujaf-255	255	23	from	from	ADP
gujaf-255	255	24	the	the	DET
gujaf-255	255	25	central	central	ADJ
gujaf-255	255	26	mean	mean	NOUN
gujaf-255	255	27	.	.	PUNCT
gujaf-255	256	1	this	this	PRON
gujaf-255	256	2	is	be	AUX
gujaf-255	256	3	reflected	reflect	VERB
gujaf-255	256	4	in	in	ADP
gujaf-255	256	5	the	the	DET
gujaf-255	256	6	minimum	minimum	ADJ
gujaf-255	256	7	mean	mean	NOUN
gujaf-255	256	8	of	of	ADP
gujaf-255	256	9	about	about	ADV
gujaf-255	256	10	1day	1day	NUM
gujaf-255	256	11	and	and	CCONJ
gujaf-255	256	12	maximum	maximum	ADJ
gujaf-255	256	13	mean	mean	NOUN
gujaf-255	256	14	of	of	ADP
gujaf-255	256	15	about	about	ADP
gujaf-255	256	16	4154days	4154day	NOUN
gujaf-255	256	17	.	.	PUNCT
gujaf-255	257	1	moving	move	VERB
gujaf-255	257	2	on	on	ADP
gujaf-255	257	3	,	,	PUNCT
gujaf-255	257	4	the	the	DET
gujaf-255	257	5	debt	debt	NOUN
gujaf-255	257	6	ratio	ratio	NOUN
gujaf-255	257	7	measure	measure	NOUN
gujaf-255	257	8	as	as	ADP
gujaf-255	257	9	the	the	DET
gujaf-255	257	10	percentage	percentage	NOUN
gujaf-255	257	11	of	of	ADP
gujaf-255	257	12	debt	debt	NOUN
gujaf-255	257	13	to	to	ADP
gujaf-255	257	14	total	total	ADJ
gujaf-255	257	15	assets	asset	NOUN
gujaf-255	257	16	has	have	VERB
gujaf-255	257	17	a	a	DET
gujaf-255	257	18	mean	mean	NOUN
gujaf-255	257	19	of	of	ADP
gujaf-255	257	20	0.081	0.081	NUM
gujaf-255	257	21	and	and	CCONJ
gujaf-255	257	22	a	a	DET
gujaf-255	257	23	standard	standard	ADJ
gujaf-255	257	24	deviation	deviation	NOUN
gujaf-255	257	25	of	of	ADP
gujaf-255	257	26	0.085	0.085	NUM
gujaf-255	257	27	close	close	ADJ
gujaf-255	257	28	to	to	ADP
gujaf-255	257	29	central	central	ADJ
gujaf-255	257	30	mean	mean	ADJ
gujaf-255	257	31	implying	imply	VERB
gujaf-255	257	32	low	low	ADJ
gujaf-255	257	33	dispersion	dispersion	NOUN
gujaf-255	257	34	from	from	ADP
gujaf-255	257	35	the	the	DET
gujaf-255	257	36	central	central	ADJ
gujaf-255	257	37	mean	mean	NOUN
gujaf-255	257	38	.	.	PUNCT
gujaf-255	258	1	this	this	PRON
gujaf-255	258	2	is	be	AUX
gujaf-255	258	3	evidence	evidence	NOUN
gujaf-255	258	4	from	from	ADP
gujaf-255	258	5	the	the	DET
gujaf-255	258	6	minimum	minimum	ADJ
gujaf-255	258	7	mean	mean	NOUN
gujaf-255	258	8	and	and	CCONJ
gujaf-255	258	9	the	the	DET
gujaf-255	258	10	maximum	maximum	ADJ
gujaf-255	258	11	mean	mean	NOUN
gujaf-255	258	12	of	of	ADP
gujaf-255	258	13	0	0	NUM
gujaf-255	258	14	and	and	CCONJ
gujaf-255	258	15	0.35	0.35	NUM
gujaf-255	258	16	respectively	respectively	ADV
gujaf-255	258	17	.	.	PUNCT
gujaf-255	259	1	however	however	ADV
gujaf-255	259	2	,	,	PUNCT
gujaf-255	259	3	the	the	DET
gujaf-255	259	4	mean	mean	NOUN
gujaf-255	259	5	suggested	suggest	VERB
gujaf-255	259	6	that	that	SCONJ
gujaf-255	259	7	by	by	ADP
gujaf-255	259	8	average	average	ADJ
gujaf-255	259	9	,	,	PUNCT
gujaf-255	259	10	listed	list	VERB
gujaf-255	259	11	consumer	consumer	NOUN
gujaf-255	259	12	goods	good	NOUN
gujaf-255	259	13	firms	firm	NOUN
gujaf-255	259	14	have	have	VERB
gujaf-255	259	15	about	about	ADV
gujaf-255	259	16	8.1	8.1	NUM
gujaf-255	259	17	%	%	NOUN
gujaf-255	259	18	receivables	receivables	NOUN
gujaf-255	259	19	as	as	ADP
gujaf-255	259	20	percentage	percentage	NOUN
gujaf-255	259	21	of	of	ADP
gujaf-255	259	22	their	their	PRON
gujaf-255	259	23	total	total	ADJ
gujaf-255	259	24	assets	asset	NOUN
gujaf-255	259	25	.	.	PUNCT
gujaf-255	260	1	this	this	PRON
gujaf-255	260	2	suggests	suggest	VERB
gujaf-255	260	3	that	that	SCONJ
gujaf-255	260	4	the	the	DET
gujaf-255	260	5	rate	rate	NOUN
gujaf-255	260	6	and	and	CCONJ
gujaf-255	260	7	extent	extent	NOUN
gujaf-255	260	8	to	to	PART
gujaf-255	260	9	which	which	PRON
gujaf-255	260	10	firms	firm	NOUN
gujaf-255	260	11	grant	grant	VERB
gujaf-255	260	12	credit	credit	NOUN
gujaf-255	260	13	facilities	facility	NOUN
gujaf-255	260	14	to	to	ADP
gujaf-255	260	15	customers	customer	NOUN
gujaf-255	260	16	is	be	AUX
gujaf-255	260	17	moderate	moderate	ADJ
gujaf-255	260	18	and	and	CCONJ
gujaf-255	260	19	as	as	SCONJ
gujaf-255	260	20	such	such	DET
gujaf-255	260	21	the	the	DET
gujaf-255	260	22	risk	risk	NOUN
gujaf-255	260	23	of	of	ADP
gujaf-255	260	24	bad	bad	ADJ
gujaf-255	260	25	debt	debt	NOUN
gujaf-255	260	26	is	be	AUX
gujaf-255	260	27	also	also	ADV
gujaf-255	260	28	relatively	relatively	ADV
gujaf-255	260	29	small	small	ADJ
gujaf-255	260	30	.	.	PUNCT
gujaf-255	261	1	lastly	lastly	ADV
gujaf-255	261	2	,	,	PUNCT
gujaf-255	261	3	the	the	DET
gujaf-255	261	4	current	current	ADJ
gujaf-255	261	5	ratio	ratio	NOUN
gujaf-255	261	6	was	be	AUX
gujaf-255	261	7	measured	measure	VERB
gujaf-255	261	8	as	as	SCONJ
gujaf-255	261	9	the	the	DET
gujaf-255	261	10	proportion	proportion	NOUN
gujaf-255	261	11	of	of	ADP
gujaf-255	261	12	the	the	DET
gujaf-255	261	13	current	current	ADJ
gujaf-255	261	14	assets	asset	NOUN
gujaf-255	261	15	in	in	ADP
gujaf-255	261	16	relation	relation	NOUN
gujaf-255	261	17	to	to	ADP
gujaf-255	261	18	the	the	DET
gujaf-255	261	19	current	current	ADJ
gujaf-255	261	20	liabilities	liability	NOUN
gujaf-255	261	21	has	have	VERB
gujaf-255	261	22	a	a	DET
gujaf-255	261	23	mean	mean	NOUN
gujaf-255	261	24	of	of	ADP
gujaf-255	261	25	1.106	1.106	NUM
gujaf-255	261	26	;	;	PUNCT
gujaf-255	261	27	this	this	PRON
gujaf-255	261	28	is	be	AUX
gujaf-255	261	29	relatively	relatively	ADV
gujaf-255	261	30	lower	low	ADJ
gujaf-255	261	31	than	than	ADP
gujaf-255	261	32	the	the	DET
gujaf-255	261	33	required	require	VERB
gujaf-255	261	34	ratio	ratio	NOUN
gujaf-255	261	35	of	of	ADP
gujaf-255	261	36	2	2	NUM
gujaf-255	261	37	.	.	PUNCT
gujaf-255	262	1	therefore	therefore	ADV
gujaf-255	262	2	,	,	PUNCT
gujaf-255	262	3	it	it	PRON
gujaf-255	262	4	is	be	AUX
gujaf-255	262	5	important	important	ADJ
gujaf-255	262	6	for	for	SCONJ
gujaf-255	262	7	firms	firm	NOUN
gujaf-255	262	8	to	to	PART
gujaf-255	262	9	increase	increase	VERB
gujaf-255	262	10	their	their	PRON
gujaf-255	262	11	investment	investment	NOUN
gujaf-255	262	12	in	in	ADP
gujaf-255	262	13	current	current	ADJ
gujaf-255	262	14	assets	asset	NOUN
gujaf-255	262	15	to	to	PART
gujaf-255	262	16	avoid	avoid	VERB
gujaf-255	262	17	liquidity	liquidity	NOUN
gujaf-255	262	18	crises	crisis	NOUN
gujaf-255	262	19	.	.	PUNCT
gujaf-255	263	1	the	the	DET
gujaf-255	263	2	standard	standard	ADJ
gujaf-255	263	3	deviation	deviation	NOUN
gujaf-255	263	4	of	of	ADP
gujaf-255	263	5	0.770	0.770	NUM
gujaf-255	263	6	less	less	ADJ
gujaf-255	263	7	than	than	ADP
gujaf-255	263	8	the	the	DET
gujaf-255	263	9	central	central	ADJ
gujaf-255	263	10	mean	mean	NOUN
gujaf-255	263	11	indicates	indicate	VERB
gujaf-255	263	12	that	that	SCONJ
gujaf-255	263	13	majority	majority	NOUN
gujaf-255	263	14	of	of	ADP
gujaf-255	263	15	the	the	DET
gujaf-255	263	16	sample	sample	NOUN
gujaf-255	263	17	firms	firm	NOUN
gujaf-255	263	18	have	have	VERB
gujaf-255	263	19	current	current	ADJ
gujaf-255	263	20	ratio	ratio	NOUN
gujaf-255	263	21	close	close	ADJ
gujaf-255	263	22	to	to	PART
gujaf-255	263	23	mean	mean	VERB
gujaf-255	263	24	ratio	ratio	NOUN
gujaf-255	263	25	and	and	CCONJ
gujaf-255	263	26	as	as	ADP
gujaf-255	263	27	such	such	ADJ
gujaf-255	263	28	suggest	suggest	VERB
gujaf-255	263	29	similar	similar	ADJ
gujaf-255	263	30	working	work	VERB
gujaf-255	263	31	capital	capital	NOUN
gujaf-255	263	32	management	management	NOUN
gujaf-255	263	33	among	among	ADP
gujaf-255	263	34	sample	sample	NOUN
gujaf-255	263	35	firms	firm	NOUN
gujaf-255	263	36	.	.	PUNCT
gujaf-255	264	1	the	the	DET
gujaf-255	264	2	minimum	minimum	ADJ
gujaf-255	264	3	and	and	CCONJ
gujaf-255	264	4	maximum	maximum	ADJ
gujaf-255	264	5	mean	mean	NOUN
gujaf-255	264	6	are	be	AUX
gujaf-255	264	7	however	however	ADV
gujaf-255	264	8	0.0405	0.0405	NUM
gujaf-255	264	9	and	and	CCONJ
gujaf-255	264	10	8.075	8.075	NUM
gujaf-255	264	11	respectively	respectively	ADV
gujaf-255	264	12	.	.	PUNCT
gujaf-255	265	1	this	this	PRON
gujaf-255	265	2	implies	imply	VERB
gujaf-255	265	3	that	that	SCONJ
gujaf-255	265	4	the	the	DET
gujaf-255	265	5	lowest	low	ADJ
gujaf-255	265	6	current	current	ADJ
gujaf-255	265	7	ratio	ratio	NOUN
gujaf-255	265	8	reported	report	VERB
gujaf-255	265	9	by	by	ADP
gujaf-255	265	10	the	the	DET
gujaf-255	265	11	sample	sample	NOUN
gujaf-255	265	12	firms	firm	NOUN
gujaf-255	265	13	is	be	AUX
gujaf-255	265	14	0.04:1	0.04:1	NUM
gujaf-255	265	15	which	which	PRON
gujaf-255	265	16	is	be	AUX
gujaf-255	265	17	per	per	ADP
gujaf-255	265	18	below	below	ADP
gujaf-255	265	19	the	the	DET
gujaf-255	265	20	industry	industry	NOUN
gujaf-255	265	21	average	average	NOUN
gujaf-255	265	22	of	of	ADP
gujaf-255	265	23	2:1	2:1	NUM
gujaf-255	265	24	.	.	PUNCT
gujaf-255	266	1	on	on	ADP
gujaf-255	266	2	the	the	DET
gujaf-255	266	3	other	other	ADJ
gujaf-255	266	4	hand	hand	NOUN
gujaf-255	266	5	,	,	PUNCT
gujaf-255	266	6	the	the	DET
gujaf-255	266	7	maximum	maximum	ADJ
gujaf-255	266	8	mean	mean	NOUN
gujaf-255	266	9	implies	imply	VERB
gujaf-255	266	10	that	that	SCONJ
gujaf-255	266	11	some	some	DET
gujaf-255	266	12	firms	firm	NOUN
gujaf-255	266	13	have	have	VERB
gujaf-255	266	14	as	as	ADV
gujaf-255	266	15	high	high	ADJ
gujaf-255	266	16	as	as	ADP
gujaf-255	266	17	8times	8times	NUM
gujaf-255	266	18	current	current	ADJ
gujaf-255	266	19	assets	asset	NOUN
gujaf-255	266	20	in	in	ADP
gujaf-255	266	21	relation	relation	NOUN
gujaf-255	266	22	to	to	ADP
gujaf-255	266	23	current	current	ADJ
gujaf-255	266	24	liabilities	liability	NOUN
gujaf-255	266	25	which	which	PRON
gujaf-255	266	26	might	might	AUX
gujaf-255	266	27	result	result	VERB
gujaf-255	266	28	to	to	ADP
gujaf-255	266	29	capital	capital	NOUN
gujaf-255	266	30	220	220	NUM
gujaf-255	266	31	tied	tie	VERB
gujaf-255	266	32	up	up	ADP
gujaf-255	266	33	in	in	ADP
gujaf-255	266	34	current	current	ADJ
gujaf-255	266	35	assets	asset	NOUN
gujaf-255	266	36	instead	instead	ADV
gujaf-255	266	37	of	of	ADP
gujaf-255	266	38	investing	invest	VERB
gujaf-255	266	39	them	they	PRON
gujaf-255	266	40	in	in	ADP
gujaf-255	266	41	other	other	ADJ
gujaf-255	266	42	profitable	profitable	ADJ
gujaf-255	266	43	business	business	NOUN
gujaf-255	266	44	opportunities	opportunity	NOUN
gujaf-255	266	45	.	.	PUNCT
gujaf-255	267	1	table	table	NOUN
gujaf-255	267	2	2	2	NUM
gujaf-255	267	3	:	:	PUNCT
gujaf-255	267	4	correlation	correlation	NOUN
gujaf-255	267	5	matrix	matrix	NOUN
gujaf-255	267	6	variables	variable	NOUN
gujaf-255	267	7	roe	roe	PROPN
gujaf-255	267	8	arto	arto	PROPN
gujaf-255	267	9	avecp	avecp	PROPN
gujaf-255	267	10	daratio	daratio	PROPN
gujaf-255	267	11	cratio	cratio	PROPN
gujaf-255	267	12	roe	roe	PROPN
gujaf-255	267	13	1.0000	1.0000	NUM
gujaf-255	267	14	arto	arto	PROPN
gujaf-255	267	15	-0.0110	-0.0110	NOUN
gujaf-255	267	16	0.9007	0.9007	NUM
gujaf-255	267	17	1.0000	1.0000	NUM
gujaf-255	267	18	avecp	avecp	NOUN
gujaf-255	267	19	-0.4392	-0.4392	NOUN
gujaf-255	267	20	*	*	NOUN
gujaf-255	267	21	0.0000	0.0000	NUM
gujaf-255	267	22	-0.0526	-0.0526	NOUN
gujaf-255	267	23	0.5524	0.5524	NUM
gujaf-255	267	24	1.0000	1.0000	NUM
gujaf-255	267	25	daratio	daratio	NOUN
gujaf-255	267	26	-0.1018	-0.1018	VERB
gujaf-255	267	27	0.2491	0.2491	NUM
gujaf-255	267	28	0.0536	0.0536	NUM
gujaf-255	267	29	0.5448	0.5448	NUM
gujaf-255	267	30	-0.1340	-0.1340	NOUN
gujaf-255	267	31	0.1284	0.1284	NUM
gujaf-255	267	32	1.0000	1.0000	NUM
gujaf-255	267	33	cratio	cratio	NOUN
gujaf-255	267	34	0.0582	0.0582	NUM
gujaf-255	267	35	0.5108	0.5108	NUM
gujaf-255	267	36	-0.0135	-0.0135	PUNCT
gujaf-255	267	37	0.8788	0.8788	NUM
gujaf-255	267	38	-0.0293	-0.0293	NOUN
gujaf-255	267	39	0.7407	0.7407	NUM
gujaf-255	267	40	-0.0633	-0.0633	NOUN
gujaf-255	267	41	0.4743	0.4743	NUM
gujaf-255	267	42	1.0000	1.0000	NUM
gujaf-255	267	43	source	source	NOUN
gujaf-255	267	44	:	:	PUNCT
gujaf-255	267	45	stata	stata	VERB
gujaf-255	267	46	13	13	NUM
gujaf-255	267	47	outputs	output	NOUN
gujaf-255	267	48	,	,	PUNCT
gujaf-255	267	49	(	(	PUNCT
gujaf-255	267	50	2023	2023	NUM
gujaf-255	267	51	)	)	PUNCT
gujaf-255	267	52	the	the	DET
gujaf-255	267	53	result	result	NOUN
gujaf-255	267	54	of	of	ADP
gujaf-255	267	55	correlation	correlation	NOUN
gujaf-255	267	56	analyses	analysis	NOUN
gujaf-255	267	57	was	be	AUX
gujaf-255	267	58	shown	show	VERB
gujaf-255	267	59	in	in	ADP
gujaf-255	267	60	table	table	NOUN
gujaf-255	267	61	2	2	NUM
gujaf-255	267	62	.	.	PUNCT
gujaf-255	268	1	the	the	DET
gujaf-255	268	2	aim	aim	NOUN
gujaf-255	268	3	of	of	ADP
gujaf-255	268	4	these	these	DET
gujaf-255	268	5	analyses	analysis	NOUN
gujaf-255	268	6	is	be	AUX
gujaf-255	268	7	to	to	PART
gujaf-255	268	8	quantify	quantify	VERB
gujaf-255	268	9	the	the	DET
gujaf-255	268	10	level	level	NOUN
gujaf-255	268	11	of	of	ADP
gujaf-255	268	12	relation	relation	NOUN
gujaf-255	268	13	between	between	ADP
gujaf-255	268	14	the	the	DET
gujaf-255	268	15	variables	variable	NOUN
gujaf-255	268	16	of	of	ADP
gujaf-255	268	17	the	the	DET
gujaf-255	268	18	study	study	NOUN
gujaf-255	268	19	including	include	VERB
gujaf-255	268	20	both	both	CCONJ
gujaf-255	268	21	independent	independent	ADJ
gujaf-255	268	22	and	and	CCONJ
gujaf-255	268	23	dependent	dependent	ADJ
gujaf-255	268	24	variables	variable	NOUN
gujaf-255	268	25	.	.	PUNCT
gujaf-255	269	1	the	the	DET
gujaf-255	269	2	analyses	analysis	NOUN
gujaf-255	269	3	can	can	AUX
gujaf-255	269	4	be	be	AUX
gujaf-255	269	5	used	use	VERB
gujaf-255	269	6	to	to	PART
gujaf-255	269	7	determine	determine	VERB
gujaf-255	269	8	the	the	DET
gujaf-255	269	9	existence	existence	NOUN
gujaf-255	269	10	of	of	ADP
gujaf-255	269	11	multicollinearity	multicollinearity	NOUN
gujaf-255	269	12	among	among	ADP
gujaf-255	269	13	independence	independence	NOUN
gujaf-255	269	14	variables	variable	NOUN
gujaf-255	269	15	only	only	ADV
gujaf-255	269	16	.	.	PUNCT
gujaf-255	270	1	from	from	ADP
gujaf-255	270	2	the	the	DET
gujaf-255	270	3	table	table	NOUN
gujaf-255	270	4	,	,	PUNCT
gujaf-255	270	5	return	return	VERB
gujaf-255	270	6	on	on	ADP
gujaf-255	270	7	equity	equity	NOUN
gujaf-255	270	8	has	have	VERB
gujaf-255	270	9	negative	negative	ADJ
gujaf-255	270	10	weak	weak	ADJ
gujaf-255	270	11	relationship	relationship	NOUN
gujaf-255	270	12	with	with	ADP
gujaf-255	270	13	average	average	ADJ
gujaf-255	270	14	receivable	receivable	ADJ
gujaf-255	270	15	turnover	turnover	NOUN
gujaf-255	270	16	,	,	PUNCT
gujaf-255	270	17	negative	negative	ADJ
gujaf-255	270	18	significance	significance	NOUN
gujaf-255	270	19	moderate	moderate	ADJ
gujaf-255	270	20	relationship	relationship	NOUN
gujaf-255	270	21	with	with	ADP
gujaf-255	270	22	average	average	ADJ
gujaf-255	270	23	collection	collection	NOUN
gujaf-255	270	24	period	period	NOUN
gujaf-255	270	25	,	,	PUNCT
gujaf-255	270	26	negative	negative	ADJ
gujaf-255	270	27	insignificance	insignificance	NOUN
gujaf-255	270	28	weak	weak	ADJ
gujaf-255	270	29	relationship	relationship	NOUN
gujaf-255	270	30	with	with	ADP
gujaf-255	270	31	debt	debt	NOUN
gujaf-255	270	32	asset	asset	NOUN
gujaf-255	270	33	ratio	ratio	NOUN
gujaf-255	270	34	and	and	CCONJ
gujaf-255	270	35	positive	positive	ADJ
gujaf-255	270	36	insignificance	insignificance	NOUN
gujaf-255	270	37	weak	weak	ADJ
gujaf-255	270	38	relationship	relationship	NOUN
gujaf-255	270	39	with	with	ADP
gujaf-255	270	40	current	current	ADJ
gujaf-255	270	41	ratio	ratio	NOUN
gujaf-255	270	42	.	.	PUNCT
gujaf-255	271	1	conversely	conversely	ADV
gujaf-255	271	2	,	,	PUNCT
gujaf-255	271	3	arto	arto	PROPN
gujaf-255	271	4	was	be	AUX
gujaf-255	271	5	reported	report	VERB
gujaf-255	271	6	to	to	PART
gujaf-255	271	7	have	have	VERB
gujaf-255	271	8	very	very	ADV
gujaf-255	271	9	weak	weak	ADJ
gujaf-255	271	10	negative	negative	ADJ
gujaf-255	271	11	insignificance	insignificance	NOUN
gujaf-255	271	12	relationship	relationship	NOUN
gujaf-255	271	13	with	with	ADP
gujaf-255	271	14	avecp	avecp	NOUN
gujaf-255	271	15	,	,	PUNCT
gujaf-255	271	16	weak	weak	ADJ
gujaf-255	271	17	positive	positive	ADJ
gujaf-255	271	18	insignificance	insignificance	NOUN
gujaf-255	271	19	relationship	relationship	NOUN
gujaf-255	271	20	with	with	ADP
gujaf-255	271	21	daration	daration	NOUN
gujaf-255	271	22	and	and	CCONJ
gujaf-255	271	23	almost	almost	ADV
gujaf-255	271	24	no	no	PRON
gujaf-255	271	25	relationship	relationship	NOUN
gujaf-255	271	26	with	with	ADP
gujaf-255	271	27	cratio	cratio	PROPN
gujaf-255	271	28	.	.	PUNCT
gujaf-255	272	1	however	however	ADV
gujaf-255	272	2	,	,	PUNCT
gujaf-255	272	3	average	average	ADJ
gujaf-255	272	4	collection	collection	NOUN
gujaf-255	272	5	period	period	NOUN
gujaf-255	272	6	was	be	AUX
gujaf-255	272	7	reported	report	VERB
gujaf-255	272	8	to	to	PART
gujaf-255	272	9	have	have	VERB
gujaf-255	272	10	a	a	DET
gujaf-255	272	11	negative	negative	ADJ
gujaf-255	272	12	weak	weak	ADJ
gujaf-255	272	13	insignificance	insignificance	NOUN
gujaf-255	272	14	connection	connection	NOUN
gujaf-255	272	15	with	with	ADP
gujaf-255	272	16	dratio	dratio	NOUN
gujaf-255	272	17	and	and	CCONJ
gujaf-255	272	18	almost	almost	ADV
gujaf-255	272	19	no	no	DET
gujaf-255	272	20	any	any	DET
gujaf-255	272	21	relationship	relationship	NOUN
gujaf-255	272	22	with	with	ADP
gujaf-255	272	23	cratio	cratio	PROPN
gujaf-255	272	24	.	.	PUNCT
gujaf-255	273	1	finally	finally	ADV
gujaf-255	273	2	,	,	PUNCT
gujaf-255	273	3	debt	debt	NOUN
gujaf-255	273	4	asset	asset	NOUN
gujaf-255	273	5	ratio	ratio	NOUN
gujaf-255	273	6	has	have	VERB
gujaf-255	273	7	a	a	DET
gujaf-255	273	8	negative	negative	ADJ
gujaf-255	273	9	very	very	ADV
gujaf-255	273	10	weak	weak	ADJ
gujaf-255	273	11	relationship	relationship	NOUN
gujaf-255	273	12	with	with	ADP
gujaf-255	273	13	cratio	cratio	PROPN
gujaf-255	273	14	.	.	PUNCT
gujaf-255	274	1	the	the	DET
gujaf-255	274	2	correlation	correlation	NOUN
gujaf-255	274	3	analyses	analysis	NOUN
gujaf-255	274	4	indicate	indicate	VERB
gujaf-255	274	5	the	the	DET
gujaf-255	274	6	absence	absence	NOUN
gujaf-255	274	7	of	of	ADP
gujaf-255	274	8	strong	strong	ADJ
gujaf-255	274	9	significance	significance	NOUN
gujaf-255	274	10	connection	connection	NOUN
gujaf-255	274	11	in	in	ADP
gujaf-255	274	12	between	between	ADP
gujaf-255	274	13	the	the	DET
gujaf-255	274	14	independence	independence	NOUN
gujaf-255	274	15	variables	variable	NOUN
gujaf-255	274	16	of	of	ADP
gujaf-255	274	17	the	the	DET
gujaf-255	274	18	study	study	NOUN
gujaf-255	274	19	and	and	CCONJ
gujaf-255	274	20	therefore	therefore	ADV
gujaf-255	274	21	proposed	propose	VERB
gujaf-255	274	22	that	that	SCONJ
gujaf-255	274	23	the	the	DET
gujaf-255	274	24	data	datum	NOUN
gujaf-255	274	25	set	set	VERB
gujaf-255	274	26	is	be	AUX
gujaf-255	274	27	free	free	ADJ
gujaf-255	274	28	from	from	ADP
gujaf-255	274	29	multicollinearity	multicollinearity	NOUN
gujaf-255	274	30	problem	problem	NOUN
gujaf-255	274	31	.	.	PUNCT
gujaf-255	275	1	this	this	PRON
gujaf-255	275	2	can	can	AUX
gujaf-255	275	3	be	be	AUX
gujaf-255	275	4	confirmed	confirm	VERB
gujaf-255	275	5	using	use	VERB
gujaf-255	275	6	the	the	DET
gujaf-255	275	7	vif	vif	NOUN
gujaf-255	275	8	test	test	NOUN
gujaf-255	275	9	for	for	ADP
gujaf-255	275	10	multicollinearity	multicollinearity	NOUN
gujaf-255	275	11	in	in	ADP
gujaf-255	275	12	table	table	NOUN
gujaf-255	275	13	4	4	NUM
gujaf-255	275	14	.	.	PUNCT
gujaf-255	275	15	table	table	NOUN
gujaf-255	275	16	3	3	NUM
gujaf-255	275	17	:	:	PUNCT
gujaf-255	275	18	shapiro	shapiro	PROPN
gujaf-255	275	19	-	-	PUNCT
gujaf-255	275	20	wilk	wilk	NOUN
gujaf-255	275	21	w	w	PROPN
gujaf-255	275	22	test	test	NOUN
gujaf-255	275	23	for	for	ADP
gujaf-255	275	24	normal	normal	ADJ
gujaf-255	275	25	data	datum	NOUN
gujaf-255	275	26	variable	variable	NOUN
gujaf-255	275	27	obs	obs	PROPN
gujaf-255	275	28	w	w	PROPN
gujaf-255	275	29	v	v	PROPN
gujaf-255	275	30	z	z	PROPN
gujaf-255	275	31	prob	prob	PROPN
gujaf-255	275	32	>	>	PROPN
gujaf-255	275	33	z	z	PROPN
gujaf-255	275	34	roe	roe	PROPN
gujaf-255	275	35	130	130	NUM
gujaf-255	275	36	0.65296	0.65296	NUM
gujaf-255	275	37	35.739	35.739	NUM
gujaf-255	275	38	8.047	8.047	NUM
gujaf-255	275	39	0.00000	0.00000	NUM
gujaf-255	275	40	arto	arto	PROPN
gujaf-255	275	41	130	130	NUM
gujaf-255	275	42	0.10705	0.10705	NUM
gujaf-255	275	43	91.957	91.957	NUM
gujaf-255	275	44	10.173	10.173	NUM
gujaf-255	275	45	0.00000	0.00000	NUM
gujaf-255	275	46	avecp	avecp	NOUN
gujaf-255	275	47	130	130	NUM
gujaf-255	275	48	0.25468	0.25468	NUM
gujaf-255	275	49	76.754	76.754	NUM
gujaf-255	275	50	9.766	9.766	NUM
gujaf-255	275	51	0.00000	0.00000	NUM
gujaf-255	275	52	daratio	daratio	NOUN
gujaf-255	275	53	130	130	NUM
gujaf-255	275	54	0.88623	0.88623	NUM
gujaf-255	275	55	11.716	11.716	NUM
gujaf-255	275	56	5.537	5.537	NUM
gujaf-255	275	57	0.00000	0.00000	NUM
gujaf-255	275	58	cratio	cratio	NOUN
gujaf-255	275	59	130	130	NUM
gujaf-255	275	60	0.59279	0.59279	NUM
gujaf-255	275	61	41.935	41.935	NUM
gujaf-255	275	62	8.406	8.406	NUM
gujaf-255	275	63	0.00000	0.00000	NUM
gujaf-255	275	64	221	221	NUM
gujaf-255	275	65	source	source	NOUN
gujaf-255	275	66	:	:	PUNCT
gujaf-255	275	67	stata	stata	VERB
gujaf-255	275	68	13	13	NUM
gujaf-255	275	69	outputs	output	NOUN
gujaf-255	275	70	,	,	PUNCT
gujaf-255	275	71	(	(	PUNCT
gujaf-255	275	72	2023	2023	NUM
gujaf-255	275	73	)	)	PUNCT
gujaf-255	275	74	the	the	DET
gujaf-255	275	75	shapiro	shapiro	PROPN
gujaf-255	275	76	-	-	PUNCT
gujaf-255	275	77	wilk	wilk	NOUN
gujaf-255	275	78	w	w	PROPN
gujaf-255	275	79	test	test	NOUN
gujaf-255	275	80	result	result	NOUN
gujaf-255	275	81	for	for	ADP
gujaf-255	275	82	normal	normal	ADJ
gujaf-255	275	83	data	datum	NOUN
gujaf-255	275	84	was	be	AUX
gujaf-255	275	85	displayed	display	VERB
gujaf-255	275	86	in	in	ADP
gujaf-255	275	87	table	table	NOUN
gujaf-255	275	88	3	3	NUM
gujaf-255	275	89	.	.	PUNCT
gujaf-255	276	1	the	the	DET
gujaf-255	276	2	presumption	presumption	NOUN
gujaf-255	276	3	of	of	ADP
gujaf-255	276	4	normality	normality	NOUN
gujaf-255	276	5	test	test	NOUN
gujaf-255	276	6	is	be	AUX
gujaf-255	276	7	that	that	SCONJ
gujaf-255	276	8	the	the	DET
gujaf-255	276	9	information	information	NOUN
gujaf-255	276	10	set	set	VERB
gujaf-255	276	11	are	be	AUX
gujaf-255	276	12	not	not	PART
gujaf-255	276	13	distributed	distribute	VERB
gujaf-255	276	14	normally	normally	ADV
gujaf-255	276	15	.	.	PUNCT
gujaf-255	277	1	from	from	ADP
gujaf-255	277	2	table	table	NOUN
gujaf-255	277	3	3	3	NUM
gujaf-255	277	4	all	all	DET
gujaf-255	277	5	the	the	DET
gujaf-255	277	6	variables	variable	NOUN
gujaf-255	277	7	of	of	ADP
gujaf-255	277	8	the	the	DET
gujaf-255	277	9	study	study	NOUN
gujaf-255	277	10	have	have	VERB
gujaf-255	277	11	p	p	NOUN
gujaf-255	277	12	-	-	PUNCT
gujaf-255	277	13	value	value	NOUN
gujaf-255	277	14	of	of	ADP
gujaf-255	277	15	0.0000	0.0000	NUM
gujaf-255	277	16	which	which	PRON
gujaf-255	277	17	are	be	AUX
gujaf-255	277	18	all	all	PRON
gujaf-255	277	19	significance	significance	NOUN
gujaf-255	277	20	at	at	ADP
gujaf-255	277	21	5	5	NUM
gujaf-255	277	22	%	%	NOUN
gujaf-255	277	23	significance	significance	NOUN
gujaf-255	277	24	level	level	NOUN
gujaf-255	277	25	implying	imply	VERB
gujaf-255	277	26	that	that	SCONJ
gujaf-255	277	27	the	the	DET
gujaf-255	277	28	data	data	NOUN
gujaf-255	277	29	sets	set	NOUN
gujaf-255	277	30	are	be	AUX
gujaf-255	277	31	not	not	PART
gujaf-255	277	32	distributed	distribute	VERB
gujaf-255	277	33	normally	normally	ADV
gujaf-255	277	34	.	.	PUNCT
gujaf-255	278	1	the	the	DET
gujaf-255	278	2	problem	problem	NOUN
gujaf-255	278	3	is	be	AUX
gujaf-255	278	4	taken	take	VERB
gujaf-255	278	5	care	care	NOUN
gujaf-255	278	6	of	of	ADP
gujaf-255	278	7	by	by	ADP
gujaf-255	278	8	using	use	VERB
gujaf-255	278	9	robust	robust	ADJ
gujaf-255	278	10	error	error	NOUN
gujaf-255	278	11	standard	standard	NOUN
gujaf-255	278	12	in	in	ADP
gujaf-255	278	13	the	the	DET
gujaf-255	278	14	regression	regression	NOUN
gujaf-255	278	15	analyses	analysis	NOUN
gujaf-255	278	16	.	.	PUNCT
gujaf-255	279	1	table	table	NOUN
gujaf-255	279	2	4	4	NUM
gujaf-255	279	3	:	:	PUNCT
gujaf-255	279	4	vif	vif	NOUN
gujaf-255	279	5	test	test	NOUN
gujaf-255	279	6	for	for	ADP
gujaf-255	279	7	multicollinearity	multicollinearity	NOUN
gujaf-255	279	8	variable	variable	ADJ
gujaf-255	279	9	vif	vif	NOUN
gujaf-255	279	10	1	1	NUM
gujaf-255	279	11	/	/	SYM
gujaf-255	279	12	vif	vif	NOUN
gujaf-255	279	13	daratio	daratio	NOUN
gujaf-255	279	14	1.03	1.03	NUM
gujaf-255	279	15	0.975433	0.975433	NUM
gujaf-255	279	16	avecp	avecp	NOUN
gujaf-255	279	17	1.02	1.02	NUM
gujaf-255	279	18	0.978500	0.978500	NUM
gujaf-255	279	19	cratio	cratio	NOUN
gujaf-255	279	20	1.01	1.01	NUM
gujaf-255	279	21	0.994398	0.994398	NUM
gujaf-255	279	22	arto	arto	PROPN
gujaf-255	279	23	1.01	1.01	NUM
gujaf-255	279	24	0.994887	0.994887	NUM
gujaf-255	279	25	mean	mean	NOUN
gujaf-255	279	26	vif	vif	PROPN
gujaf-255	279	27	1.01	1.01	NUM
gujaf-255	279	28	source	source	NOUN
gujaf-255	279	29	:	:	PUNCT
gujaf-255	279	30	stata	stata	VERB
gujaf-255	279	31	13	13	NUM
gujaf-255	279	32	outputs	output	NOUN
gujaf-255	279	33	,	,	PUNCT
gujaf-255	279	34	(	(	PUNCT
gujaf-255	279	35	2023	2023	NUM
gujaf-255	279	36	)	)	PUNCT
gujaf-255	279	37	table	table	NOUN
gujaf-255	279	38	4	4	NUM
gujaf-255	279	39	display	display	VERB
gujaf-255	279	40	the	the	DET
gujaf-255	279	41	multicollinearity	multicollinearity	NOUN
gujaf-255	279	42	test	test	NOUN
gujaf-255	279	43	’s	’s	PART
gujaf-255	279	44	variance	variance	NOUN
gujaf-255	279	45	inflation	inflation	NOUN
gujaf-255	279	46	factor	factor	NOUN
gujaf-255	279	47	(	(	PUNCT
gujaf-255	279	48	vif	vif	NOUN
gujaf-255	279	49	)	)	PUNCT
gujaf-255	279	50	result	result	VERB
gujaf-255	279	51	among	among	ADP
gujaf-255	279	52	the	the	DET
gujaf-255	279	53	independence	independence	NOUN
gujaf-255	279	54	variable	variable	NOUN
gujaf-255	279	55	of	of	ADP
gujaf-255	279	56	the	the	DET
gujaf-255	279	57	study	study	NOUN
gujaf-255	279	58	.	.	PUNCT
gujaf-255	280	1	the	the	DET
gujaf-255	280	2	assumption	assumption	NOUN
gujaf-255	280	3	of	of	ADP
gujaf-255	280	4	this	this	DET
gujaf-255	280	5	analysis	analysis	NOUN
gujaf-255	280	6	is	be	AUX
gujaf-255	280	7	that	that	SCONJ
gujaf-255	280	8	independence	independence	NOUN
gujaf-255	280	9	variables	variable	NOUN
gujaf-255	280	10	of	of	ADP
gujaf-255	280	11	the	the	DET
gujaf-255	280	12	study	study	NOUN
gujaf-255	280	13	should	should	AUX
gujaf-255	280	14	not	not	PART
gujaf-255	280	15	link	link	VERB
gujaf-255	280	16	with	with	ADP
gujaf-255	280	17	one	one	NUM
gujaf-255	280	18	another	another	DET
gujaf-255	280	19	.	.	PUNCT
gujaf-255	281	1	multicollinearity	multicollinearity	NOUN
gujaf-255	281	2	exists	exist	VERB
gujaf-255	281	3	when	when	SCONJ
gujaf-255	281	4	the	the	DET
gujaf-255	281	5	independence	independence	NOUN
gujaf-255	281	6	variables	variable	NOUN
gujaf-255	281	7	correlate	correlate	VERB
gujaf-255	281	8	with	with	ADP
gujaf-255	281	9	one	one	NUM
gujaf-255	281	10	another	another	DET
gujaf-255	281	11	.	.	PUNCT
gujaf-255	282	1	the	the	DET
gujaf-255	282	2	tolerance	tolerance	NOUN
gujaf-255	282	3	level	level	NOUN
gujaf-255	282	4	for	for	ADP
gujaf-255	282	5	this	this	DET
gujaf-255	282	6	analysis	analysis	NOUN
gujaf-255	282	7	is	be	AUX
gujaf-255	282	8	that	that	SCONJ
gujaf-255	282	9	multicollinearity	multicollinearity	NOUN
gujaf-255	282	10	problem	problem	NOUN
gujaf-255	282	11	exists	exist	VERB
gujaf-255	282	12	when	when	SCONJ
gujaf-255	282	13	any	any	PRON
gujaf-255	282	14	of	of	ADP
gujaf-255	282	15	the	the	DET
gujaf-255	282	16	independence	independence	NOUN
gujaf-255	282	17	variables	variable	NOUN
gujaf-255	282	18	has	have	VERB
gujaf-255	282	19	vif	vif	NOUN
gujaf-255	282	20	value	value	NOUN
gujaf-255	282	21	of	of	ADP
gujaf-255	282	22	greater	great	ADJ
gujaf-255	282	23	than	than	ADP
gujaf-255	282	24	4	4	NUM
gujaf-255	282	25	.	.	PUNCT
gujaf-255	282	26	a	a	DET
gujaf-255	282	27	vif	vif	NOUN
gujaf-255	282	28	value	value	NOUN
gujaf-255	282	29	of	of	ADP
gujaf-255	282	30	between	between	ADP
gujaf-255	282	31	4	4	NUM
gujaf-255	282	32	and	and	CCONJ
gujaf-255	282	33	10	10	NUM
gujaf-255	282	34	indicates	indicate	VERB
gujaf-255	282	35	the	the	DET
gujaf-255	282	36	presence	presence	NOUN
gujaf-255	282	37	of	of	ADP
gujaf-255	282	38	multicollinearity	multicollinearity	NOUN
gujaf-255	282	39	but	but	CCONJ
gujaf-255	282	40	is	be	AUX
gujaf-255	282	41	still	still	ADV
gujaf-255	282	42	within	within	ADP
gujaf-255	282	43	the	the	DET
gujaf-255	282	44	acceptable	acceptable	ADJ
gujaf-255	282	45	limit	limit	NOUN
gujaf-255	282	46	.	.	PUNCT
gujaf-255	283	1	however	however	ADV
gujaf-255	283	2	,	,	PUNCT
gujaf-255	283	3	a	a	DET
gujaf-255	283	4	vif	vif	NOUN
gujaf-255	283	5	value	value	NOUN
gujaf-255	283	6	of	of	ADP
gujaf-255	283	7	greater	great	ADJ
gujaf-255	283	8	than	than	ADP
gujaf-255	283	9	10	10	NUM
gujaf-255	283	10	indicates	indicate	VERB
gujaf-255	283	11	a	a	DET
gujaf-255	283	12	serious	serious	ADJ
gujaf-255	283	13	multicollinearity	multicollinearity	NOUN
gujaf-255	283	14	problem	problem	NOUN
gujaf-255	283	15	.	.	PUNCT
gujaf-255	284	1	from	from	ADP
gujaf-255	284	2	table	table	NOUN
gujaf-255	284	3	4	4	NUM
gujaf-255	284	4	the	the	DET
gujaf-255	284	5	variables	variable	NOUN
gujaf-255	284	6	have	have	VERB
gujaf-255	284	7	less	less	ADJ
gujaf-255	284	8	than	than	ADP
gujaf-255	284	9	4	4	NUM
gujaf-255	284	10	vif	vif	NOUN
gujaf-255	284	11	value	value	NOUN
gujaf-255	284	12	which	which	PRON
gujaf-255	284	13	indicates	indicate	VERB
gujaf-255	284	14	the	the	DET
gujaf-255	284	15	absence	absence	NOUN
gujaf-255	284	16	of	of	ADP
gujaf-255	284	17	multicollinearity	multicollinearity	NOUN
gujaf-255	284	18	issues	issue	NOUN
gujaf-255	284	19	between	between	ADP
gujaf-255	284	20	the	the	DET
gujaf-255	284	21	study	study	NOUN
gujaf-255	284	22	’s	’s	PART
gujaf-255	284	23	independence	independence	NOUN
gujaf-255	284	24	variables	variable	NOUN
gujaf-255	284	25	.	.	PUNCT
gujaf-255	285	1	table	table	NOUN
gujaf-255	285	2	5	5	NUM
gujaf-255	285	3	:	:	PUNCT
gujaf-255	285	4	fixed	fix	VERB
gujaf-255	285	5	-	-	PUNCT
gujaf-255	285	6	effects	effect	NOUN
gujaf-255	285	7	(	(	PUNCT
gujaf-255	285	8	within	within	ADP
gujaf-255	285	9	)	)	PUNCT
gujaf-255	285	10	regression	regression	NOUN
gujaf-255	285	11	roe	roe	PROPN
gujaf-255	285	12	coef	coef	PROPN
gujaf-255	285	13	.	.	PUNCT
gujaf-255	286	1	std	std	NOUN
gujaf-255	286	2	.	.	PUNCT
gujaf-255	287	1	err	err	PROPN
gujaf-255	287	2	.	.	PUNCT
gujaf-255	288	1	t	t	PROPN
gujaf-255	288	2	p	p	X
gujaf-255	288	3	>	>	X
gujaf-255	288	4	t	t	X
gujaf-255	289	1	[	[	X
gujaf-255	289	2	95	95	NUM
gujaf-255	289	3	%	%	NOUN
gujaf-255	289	4	conf	conf	NOUN
gujaf-255	289	5	.	.	PUNCT
gujaf-255	290	1	interval	interval	NOUN
gujaf-255	290	2	]	]	PUNCT
gujaf-255	291	1	arto	arto	PROPN
gujaf-255	291	2	-2.82e-06	-2.82e-06	PROPN
gujaf-255	291	3	.0004163	.0004163	PROPN
gujaf-255	292	1	-0.01	-0.01	NUM
gujaf-255	292	2	0.995	0.995	NUM
gujaf-255	292	3	-.0008276	-.0008276	PUNCT
gujaf-255	292	4	.000822	.000822	NOUN
gujaf-255	292	5	avecp	avecp	NOUN
gujaf-255	292	6	-.0004825	-.0004825	PROPN
gujaf-255	292	7	.0000818	.0000818	PROPN
gujaf-255	292	8	-5.90	-5.90	NUM
gujaf-255	292	9	0.000	0.000	NUM
gujaf-255	292	10	-.0006445	-.0006445	NUM
gujaf-255	292	11	-.0003205	-.0003205	SYM
gujaf-255	292	12	daratio	daratio	PROPN
gujaf-255	292	13	-.97749	-.97749	PROPN
gujaf-255	292	14	.5232385	.5232385	PROPN
gujaf-255	292	15	-1.87	-1.87	NUM
gujaf-255	292	16	0.064	0.064	NUM
gujaf-255	292	17	-2.01412	-2.01412	PROPN
gujaf-255	292	18	.0591398	.0591398	PROPN
gujaf-255	292	19	cratio	cratio	PROPN
gujaf-255	292	20	-.0876951	-.0876951	PUNCT
gujaf-255	292	21	.0438218	.0438218	PROPN
gujaf-255	292	22	-2.00	-2.00	NUM
gujaf-255	292	23	0.048	0.048	NUM
gujaf-255	292	24	-.1745139	-.1745139	PUNCT
gujaf-255	292	25	-.0008763	-.0008763	PUNCT
gujaf-255	293	1	_	_	PUNCT
gujaf-255	293	2	cons	con	NOUN
gujaf-255	293	3	.3685789	.3685789	VERB
gujaf-255	293	4	.0779233	.0779233	NOUN
gujaf-255	294	1	4.73	4.73	NUM
gujaf-255	294	2	0.000	0.000	NUM
gujaf-255	294	3	.2141988	.2141988	PROPN
gujaf-255	294	4	.522959	.522959	PUNCT
gujaf-255	294	5	f(4,113	f(4,113	PROPN
gujaf-255	294	6	)	)	PUNCT
gujaf-255	294	7	9.36	9.36	NUM
gujaf-255	294	8	prob	prob	NOUN
gujaf-255	294	9	>	>	X
gujaf-255	294	10	f	f	PROPN
gujaf-255	295	1	0.0000	0.0000	NUM
gujaf-255	295	2	222	222	NUM
gujaf-255	295	3	r	r	NOUN
gujaf-255	295	4	-	-	PUNCT
gujaf-255	295	5	sq	sq	ADJ
gujaf-255	295	6	:	:	PUNCT
gujaf-255	295	7	within	within	ADP
gujaf-255	295	8	0.2488	0.2488	NUM
gujaf-255	295	9	between	between	ADP
gujaf-255	295	10	0.144	0.144	NUM
gujaf-255	295	11	overall	overall	ADJ
gujaf-255	295	12	0.1965	0.1965	NUM
gujaf-255	295	13	hausman	hausman	ADJ
gujaf-255	295	14	test	test	NOUN
gujaf-255	295	15	chi2(4	chi2(4	PROPN
gujaf-255	295	16	)	)	PUNCT
gujaf-255	295	17	29.67	29.67	NUM
gujaf-255	295	18	prob	prob	PROPN
gujaf-255	295	19	>	>	PROPN
gujaf-255	295	20	chi2	chi2	PROPN
gujaf-255	295	21	0.0000	0.0000	NUM
gujaf-255	295	22	source	source	NOUN
gujaf-255	295	23	:	:	PUNCT
gujaf-255	295	24	stata	stata	VERB
gujaf-255	295	25	13	13	NUM
gujaf-255	295	26	outputs	output	NOUN
gujaf-255	295	27	,	,	PUNCT
gujaf-255	295	28	(	(	PUNCT
gujaf-255	295	29	2023	2023	NUM
gujaf-255	295	30	)	)	PUNCT
gujaf-255	295	31	table	table	NOUN
gujaf-255	295	32	5	5	NUM
gujaf-255	295	33	displays	display	VERB
gujaf-255	295	34	the	the	DET
gujaf-255	295	35	outcome	outcome	NOUN
gujaf-255	295	36	of	of	ADP
gujaf-255	295	37	hausman	hausman	PROPN
gujaf-255	295	38	specification	specification	NOUN
gujaf-255	295	39	test	test	NOUN
gujaf-255	295	40	for	for	ADP
gujaf-255	295	41	fixed	fix	VERB
gujaf-255	295	42	effect	effect	NOUN
gujaf-255	295	43	.	.	PUNCT
gujaf-255	296	1	the	the	DET
gujaf-255	296	2	presumptions	presumption	NOUN
gujaf-255	296	3	of	of	ADP
gujaf-255	296	4	this	this	DET
gujaf-255	296	5	test	test	NOUN
gujaf-255	296	6	are	be	AUX
gujaf-255	296	7	that	that	DET
gujaf-255	296	8	difference	difference	NOUN
gujaf-255	296	9	in	in	ADP
gujaf-255	296	10	coefficients	coefficient	NOUN
gujaf-255	296	11	not	not	PART
gujaf-255	296	12	systematic	systematic	ADJ
gujaf-255	296	13	.	.	PUNCT
gujaf-255	297	1	the	the	DET
gujaf-255	297	2	table	table	NOUN
gujaf-255	297	3	shows	show	VERB
gujaf-255	297	4	a	a	DET
gujaf-255	297	5	chi2	chi2	NOUN
gujaf-255	297	6	value	value	NOUN
gujaf-255	297	7	of	of	ADP
gujaf-255	297	8	29.67	29.67	NUM
gujaf-255	297	9	with	with	ADP
gujaf-255	297	10	p	p	NOUN
gujaf-255	297	11	-	-	PUNCT
gujaf-255	297	12	value	value	NOUN
gujaf-255	297	13	of	of	ADP
gujaf-255	297	14	0.0000	0.0000	NUM
gujaf-255	297	15	which	which	PRON
gujaf-255	297	16	is	be	AUX
gujaf-255	297	17	significance	significance	NOUN
gujaf-255	297	18	at	at	ADP
gujaf-255	297	19	5	5	NUM
gujaf-255	297	20	%	%	NOUN
gujaf-255	297	21	level	level	NOUN
gujaf-255	297	22	of	of	ADP
gujaf-255	297	23	significance	significance	NOUN
gujaf-255	297	24	and	and	CCONJ
gujaf-255	297	25	as	as	ADP
gujaf-255	297	26	such	such	ADJ
gujaf-255	297	27	confirm	confirm	VERB
gujaf-255	297	28	that	that	DET
gujaf-255	297	29	difference	difference	NOUN
gujaf-255	297	30	in	in	ADP
gujaf-255	297	31	coefficients	coefficient	NOUN
gujaf-255	297	32	not	not	PART
gujaf-255	297	33	systematic	systematic	ADJ
gujaf-255	297	34	.	.	PUNCT
gujaf-255	298	1	this	this	PRON
gujaf-255	298	2	signifies	signify	VERB
gujaf-255	298	3	that	that	SCONJ
gujaf-255	298	4	the	the	DET
gujaf-255	298	5	fixed	fix	VERB
gujaf-255	298	6	effect	effect	NOUN
gujaf-255	298	7	model	model	NOUN
gujaf-255	298	8	is	be	AUX
gujaf-255	298	9	the	the	DET
gujaf-255	298	10	appropriate	appropriate	ADJ
gujaf-255	298	11	model	model	NOUN
gujaf-255	298	12	for	for	ADP
gujaf-255	298	13	the	the	DET
gujaf-255	298	14	study	study	NOUN
gujaf-255	298	15	.	.	PUNCT
gujaf-255	299	1	table	table	NOUN
gujaf-255	299	2	5	5	NUM
gujaf-255	299	3	displayed	display	VERB
gujaf-255	299	4	the	the	DET
gujaf-255	299	5	outcomes	outcome	NOUN
gujaf-255	299	6	of	of	ADP
gujaf-255	299	7	fixed	fix	VERB
gujaf-255	299	8	effect	effect	NOUN
gujaf-255	299	9	regression	regression	NOUN
gujaf-255	299	10	analyses	analysis	NOUN
gujaf-255	299	11	on	on	ADP
gujaf-255	299	12	the	the	DET
gujaf-255	299	13	impacts	impact	NOUN
gujaf-255	299	14	of	of	ADP
gujaf-255	299	15	receivables	receivables	NOUN
gujaf-255	299	16	management	management	NOUN
gujaf-255	299	17	on	on	ADP
gujaf-255	299	18	the	the	DET
gujaf-255	299	19	monetary	monetary	ADJ
gujaf-255	299	20	results	result	NOUN
gujaf-255	299	21	of	of	ADP
gujaf-255	299	22	nigerian	nigerian	ADJ
gujaf-255	299	23	consumer	consumer	NOUN
gujaf-255	299	24	goods	good	NOUN
gujaf-255	299	25	companies	company	NOUN
gujaf-255	299	26	that	that	PRON
gujaf-255	299	27	are	be	AUX
gujaf-255	299	28	listed	list	VERB
gujaf-255	299	29	.	.	PUNCT
gujaf-255	300	1	from	from	ADP
gujaf-255	300	2	the	the	DET
gujaf-255	300	3	table	table	NOUN
gujaf-255	300	4	,	,	PUNCT
gujaf-255	300	5	the	the	DET
gujaf-255	300	6	fitness	fitness	NOUN
gujaf-255	300	7	of	of	ADP
gujaf-255	300	8	the	the	DET
gujaf-255	300	9	model	model	NOUN
gujaf-255	300	10	was	be	AUX
gujaf-255	300	11	measured	measure	VERB
gujaf-255	300	12	using	use	VERB
gujaf-255	300	13	the	the	DET
gujaf-255	300	14	f	f	PROPN
gujaf-255	300	15	-	-	PUNCT
gujaf-255	300	16	statistics	statistic	NOUN
gujaf-255	300	17	and	and	CCONJ
gujaf-255	300	18	its	its	PRON
gujaf-255	300	19	equivalent	equivalent	ADJ
gujaf-255	300	20	p	p	NOUN
gujaf-255	300	21	-	-	PUNCT
gujaf-255	300	22	value	value	NOUN
gujaf-255	300	23	.	.	PUNCT
gujaf-255	301	1	the	the	DET
gujaf-255	301	2	value	value	NOUN
gujaf-255	301	3	of	of	ADP
gujaf-255	301	4	f	f	PROPN
gujaf-255	301	5	-	-	PUNCT
gujaf-255	301	6	statistics	statistics	PROPN
gujaf-255	301	7	stands	stand	VERB
gujaf-255	301	8	at	at	ADP
gujaf-255	301	9	9.36	9.36	NUM
gujaf-255	301	10	which	which	PRON
gujaf-255	301	11	is	be	AUX
gujaf-255	301	12	greater	great	ADJ
gujaf-255	301	13	than	than	ADP
gujaf-255	301	14	the	the	DET
gujaf-255	301	15	minimum	minimum	ADJ
gujaf-255	301	16	required	require	VERB
gujaf-255	301	17	value	value	NOUN
gujaf-255	301	18	of	of	ADP
gujaf-255	301	19	3	3	NUM
gujaf-255	301	20	with	with	ADP
gujaf-255	301	21	corresponding	corresponding	ADJ
gujaf-255	301	22	pvalue	pvalue	NOUN
gujaf-255	301	23	of	of	ADP
gujaf-255	301	24	0.0000	0.0000	NUM
gujaf-255	301	25	which	which	PRON
gujaf-255	301	26	is	be	AUX
gujaf-255	301	27	noteworthy	noteworthy	ADJ
gujaf-255	301	28	at	at	ADP
gujaf-255	301	29	5	5	NUM
gujaf-255	301	30	%	%	NOUN
gujaf-255	301	31	significance	significance	NOUN
gujaf-255	301	32	level	level	NOUN
gujaf-255	301	33	.	.	PUNCT
gujaf-255	302	1	this	this	PRON
gujaf-255	302	2	suggests	suggest	VERB
gujaf-255	302	3	that	that	SCONJ
gujaf-255	302	4	the	the	DET
gujaf-255	302	5	roe	roe	NOUN
gujaf-255	302	6	model	model	NOUN
gujaf-255	302	7	is	be	AUX
gujaf-255	302	8	fit	fit	ADJ
gujaf-255	302	9	and	and	CCONJ
gujaf-255	302	10	as	as	SCONJ
gujaf-255	302	11	such	such	ADJ
gujaf-255	302	12	can	can	AUX
gujaf-255	302	13	serve	serve	VERB
gujaf-255	302	14	as	as	ADP
gujaf-255	302	15	the	the	DET
gujaf-255	302	16	appropriate	appropriate	ADJ
gujaf-255	302	17	model	model	NOUN
gujaf-255	302	18	for	for	ADP
gujaf-255	302	19	studying	study	VERB
gujaf-255	302	20	the	the	DET
gujaf-255	302	21	impacts	impact	NOUN
gujaf-255	302	22	of	of	ADP
gujaf-255	302	23	managing	manage	VERB
gujaf-255	302	24	receivables	receivables	NOUN
gujaf-255	302	25	on	on	ADP
gujaf-255	302	26	financial	financial	ADJ
gujaf-255	302	27	performance	performance	NOUN
gujaf-255	302	28	of	of	ADP
gujaf-255	302	29	sample	sample	NOUN
gujaf-255	302	30	firms	firm	NOUN
gujaf-255	302	31	.	.	PUNCT
gujaf-255	303	1	this	this	PRON
gujaf-255	303	2	also	also	ADV
gujaf-255	303	3	signifies	signify	VERB
gujaf-255	303	4	that	that	SCONJ
gujaf-255	303	5	the	the	DET
gujaf-255	303	6	variables	variable	NOUN
gujaf-255	303	7	used	use	VERB
gujaf-255	303	8	in	in	ADP
gujaf-255	303	9	the	the	DET
gujaf-255	303	10	model	model	NOUN
gujaf-255	303	11	were	be	AUX
gujaf-255	303	12	carefully	carefully	ADV
gujaf-255	303	13	and	and	CCONJ
gujaf-255	303	14	correctly	correctly	ADV
gujaf-255	303	15	selected	select	VERB
gujaf-255	303	16	and	and	CCONJ
gujaf-255	303	17	are	be	AUX
gujaf-255	303	18	therefore	therefore	ADV
gujaf-255	303	19	appropriate	appropriate	ADJ
gujaf-255	303	20	in	in	ADP
gujaf-255	303	21	examine	examine	NOUN
gujaf-255	303	22	the	the	DET
gujaf-255	303	23	effect	effect	NOUN
gujaf-255	303	24	of	of	ADP
gujaf-255	303	25	managing	manage	VERB
gujaf-255	303	26	account	account	NOUN
gujaf-255	303	27	receivables	receivables	NOUN
gujaf-255	303	28	on	on	ADP
gujaf-255	303	29	financial	financial	ADJ
gujaf-255	303	30	performance	performance	NOUN
gujaf-255	303	31	.	.	PUNCT
gujaf-255	304	1	on	on	ADP
gujaf-255	304	2	the	the	DET
gujaf-255	304	3	other	other	ADJ
gujaf-255	304	4	hand	hand	NOUN
gujaf-255	304	5	,	,	PUNCT
gujaf-255	304	6	the	the	DET
gujaf-255	304	7	extent	extent	NOUN
gujaf-255	304	8	of	of	ADP
gujaf-255	304	9	differences	difference	NOUN
gujaf-255	304	10	in	in	ADP
gujaf-255	304	11	the	the	DET
gujaf-255	304	12	dependent	dependent	ADJ
gujaf-255	304	13	variable	variable	ADJ
gujaf-255	304	14	cause	cause	NOUN
gujaf-255	304	15	by	by	ADP
gujaf-255	304	16	the	the	DET
gujaf-255	304	17	independent	independent	ADJ
gujaf-255	304	18	variables	variable	NOUN
gujaf-255	304	19	is	be	AUX
gujaf-255	304	20	measured	measure	VERB
gujaf-255	304	21	using	use	VERB
gujaf-255	304	22	the	the	DET
gujaf-255	304	23	value	value	NOUN
gujaf-255	304	24	of	of	ADP
gujaf-255	304	25	r	r	NOUN
gujaf-255	304	26	-	-	PUNCT
gujaf-255	304	27	squared	square	VERB
gujaf-255	304	28	within	within	ADV
gujaf-255	304	29	.	.	PUNCT
gujaf-255	305	1	from	from	ADP
gujaf-255	305	2	table	table	NOUN
gujaf-255	305	3	6	6	NUM
gujaf-255	305	4	the	the	DET
gujaf-255	305	5	value	value	NOUN
gujaf-255	305	6	of	of	ADP
gujaf-255	305	7	r	r	NOUN
gujaf-255	305	8	-	-	PUNCT
gujaf-255	305	9	squared	square	VERB
gujaf-255	305	10	within	within	ADP
gujaf-255	305	11	stands	stand	NOUN
gujaf-255	305	12	at	at	ADP
gujaf-255	305	13	0.2488	0.2488	NUM
gujaf-255	305	14	.	.	PUNCT
gujaf-255	306	1	this	this	PRON
gujaf-255	306	2	implies	imply	VERB
gujaf-255	306	3	that	that	SCONJ
gujaf-255	306	4	,	,	PUNCT
gujaf-255	306	5	about	about	ADV
gujaf-255	306	6	25	25	NUM
gujaf-255	306	7	%	%	NOUN
gujaf-255	306	8	of	of	ADP
gujaf-255	306	9	variations	variation	NOUN
gujaf-255	306	10	in	in	ADP
gujaf-255	306	11	the	the	DET
gujaf-255	306	12	roe	roe	PROPN
gujaf-255	306	13	of	of	ADP
gujaf-255	306	14	sample	sample	NOUN
gujaf-255	306	15	firms	firm	NOUN
gujaf-255	306	16	were	be	AUX
gujaf-255	306	17	caused	cause	VERB
gujaf-255	306	18	by	by	ADP
gujaf-255	306	19	arto	arto	PROPN
gujaf-255	306	20	,	,	PUNCT
gujaf-255	306	21	avecp	avecp	NOUN
gujaf-255	306	22	,	,	PUNCT
gujaf-255	306	23	daratio	daratio	NOUN
gujaf-255	306	24	and	and	CCONJ
gujaf-255	306	25	cratio	cratio	NOUN
gujaf-255	306	26	jointly	jointly	ADV
gujaf-255	306	27	while	while	SCONJ
gujaf-255	306	28	the	the	DET
gujaf-255	306	29	remaining	remain	VERB
gujaf-255	306	30	75	75	NUM
gujaf-255	306	31	%	%	NOUN
gujaf-255	306	32	of	of	ADP
gujaf-255	306	33	the	the	DET
gujaf-255	306	34	variation	variation	NOUN
gujaf-255	306	35	in	in	ADP
gujaf-255	306	36	roe	roe	PROPN
gujaf-255	306	37	of	of	ADP
gujaf-255	306	38	sample	sample	NOUN
gujaf-255	306	39	firms	firm	NOUN
gujaf-255	306	40	were	be	AUX
gujaf-255	306	41	cause	cause	SCONJ
gujaf-255	306	42	by	by	ADP
gujaf-255	306	43	other	other	ADJ
gujaf-255	306	44	factors	factor	NOUN
gujaf-255	306	45	outside	outside	ADP
gujaf-255	306	46	the	the	DET
gujaf-255	306	47	scope	scope	NOUN
gujaf-255	306	48	of	of	ADP
gujaf-255	306	49	this	this	DET
gujaf-255	306	50	study	study	NOUN
gujaf-255	306	51	.	.	PUNCT
gujaf-255	307	1	table	table	NOUN
gujaf-255	307	2	5	5	NUM
gujaf-255	307	3	also	also	ADV
gujaf-255	307	4	shows	show	VERB
gujaf-255	307	5	the	the	DET
gujaf-255	307	6	impacts	impact	NOUN
gujaf-255	307	7	of	of	ADP
gujaf-255	307	8	individual	individual	ADJ
gujaf-255	307	9	independent	independent	ADJ
gujaf-255	307	10	variables	variable	NOUN
gujaf-255	307	11	on	on	ADP
gujaf-255	307	12	the	the	DET
gujaf-255	307	13	roe	roe	PROPN
gujaf-255	307	14	of	of	ADP
gujaf-255	307	15	sample	sample	NOUN
gujaf-255	307	16	firms	firm	NOUN
gujaf-255	307	17	.	.	PUNCT
gujaf-255	308	1	from	from	ADP
gujaf-255	308	2	the	the	DET
gujaf-255	308	3	table	table	NOUN
gujaf-255	308	4	,	,	PUNCT
gujaf-255	308	5	arto	arto	PROPN
gujaf-255	308	6	has	have	VERB
gujaf-255	308	7	a	a	DET
gujaf-255	308	8	negative	negative	ADJ
gujaf-255	308	9	coefficient	coefficient	NOUN
gujaf-255	308	10	of	of	ADP
gujaf-255	308	11	-2.82	-2.82	NUM
gujaf-255	308	12	with	with	ADP
gujaf-255	308	13	pvalue	pvalue	NOUN
gujaf-255	308	14	of	of	ADP
gujaf-255	308	15	0.995	0.995	NUM
gujaf-255	308	16	which	which	PRON
gujaf-255	308	17	is	be	AUX
gujaf-255	308	18	not	not	PART
gujaf-255	308	19	significance	significance	NOUN
gujaf-255	308	20	at	at	ADP
gujaf-255	308	21	5	5	NUM
gujaf-255	308	22	%	%	NOUN
gujaf-255	308	23	significance	significance	NOUN
gujaf-255	308	24	level	level	NOUN
gujaf-255	308	25	.	.	PUNCT
gujaf-255	309	1	these	these	PRON
gujaf-255	309	2	imply	imply	VERB
gujaf-255	309	3	that	that	SCONJ
gujaf-255	309	4	arto	arto	PROPN
gujaf-255	309	5	has	have	VERB
gujaf-255	309	6	negative	negative	ADJ
gujaf-255	309	7	insignificance	insignificance	NOUN
gujaf-255	309	8	effect	effect	NOUN
gujaf-255	309	9	on	on	ADP
gujaf-255	309	10	roe	roe	PROPN
gujaf-255	309	11	of	of	ADP
gujaf-255	309	12	sample	sample	NOUN
gujaf-255	309	13	firms	firm	NOUN
gujaf-255	309	14	.	.	PUNCT
gujaf-255	310	1	therefore	therefore	ADV
gujaf-255	310	2	an	an	DET
gujaf-255	310	3	increase	increase	NOUN
gujaf-255	310	4	or	or	CCONJ
gujaf-255	310	5	decrease	decrease	NOUN
gujaf-255	310	6	in	in	ADP
gujaf-255	310	7	arto	arto	PROPN
gujaf-255	310	8	will	will	AUX
gujaf-255	310	9	not	not	PART
gujaf-255	310	10	result	result	VERB
gujaf-255	310	11	to	to	ADP
gujaf-255	310	12	corresponding	correspond	VERB
gujaf-255	310	13	rise	rise	NOUN
gujaf-255	310	14	or	or	CCONJ
gujaf-255	310	15	fall	fall	VERB
gujaf-255	310	16	in	in	ADP
gujaf-255	310	17	the	the	DET
gujaf-255	310	18	selected	select	VERB
gujaf-255	310	19	firms	firm	NOUN
gujaf-255	310	20	’	’	PART
gujaf-255	310	21	financial	financial	ADJ
gujaf-255	310	22	performance	performance	NOUN
gujaf-255	310	23	measured	measure	VERB
gujaf-255	310	24	in	in	ADP
gujaf-255	310	25	terms	term	NOUN
gujaf-255	310	26	of	of	ADP
gujaf-255	310	27	roe	roe	NOUN
gujaf-255	310	28	.	.	PUNCT
gujaf-255	311	1	this	this	PRON
gujaf-255	311	2	means	mean	VERB
gujaf-255	311	3	that	that	SCONJ
gujaf-255	311	4	,	,	PUNCT
gujaf-255	311	5	223	223	NUM
gujaf-255	311	6	to	to	PART
gujaf-255	311	7	achieve	achieve	VERB
gujaf-255	311	8	better	well	ADJ
gujaf-255	311	9	financial	financial	ADJ
gujaf-255	311	10	performance	performance	NOUN
gujaf-255	311	11	in	in	ADP
gujaf-255	311	12	terms	term	NOUN
gujaf-255	311	13	of	of	ADP
gujaf-255	311	14	roe	roe	NOUN
gujaf-255	311	15	,	,	PUNCT
gujaf-255	311	16	listed	list	VERB
gujaf-255	311	17	consumer	consumer	NOUN
gujaf-255	311	18	goods	good	NOUN
gujaf-255	311	19	firms	firm	NOUN
gujaf-255	311	20	need	need	AUX
gujaf-255	311	21	not	not	PART
gujaf-255	311	22	adjust	adjust	VERB
gujaf-255	311	23	their	their	PRON
gujaf-255	311	24	arto	arto	PROPN
gujaf-255	311	25	.	.	PUNCT
gujaf-255	312	1	this	this	DET
gujaf-255	312	2	finding	finding	NOUN
gujaf-255	312	3	agrees	agree	VERB
gujaf-255	312	4	with	with	ADP
gujaf-255	312	5	the	the	DET
gujaf-255	312	6	findings	finding	NOUN
gujaf-255	312	7	of	of	ADP
gujaf-255	312	8	shah	shah	NOUN
gujaf-255	312	9	,	,	PUNCT
gujaf-255	312	10	(	(	PUNCT
gujaf-255	312	11	2020	2020	NUM
gujaf-255	312	12	)	)	PUNCT
gujaf-255	312	13	and	and	CCONJ
gujaf-255	312	14	contradicts	contradict	VERB
gujaf-255	312	15	that	that	PRON
gujaf-255	312	16	of	of	ADP
gujaf-255	312	17	adebowale	adebowale	NOUN
gujaf-255	312	18	&	&	CCONJ
gujaf-255	312	19	dada	dada	PROPN
gujaf-255	312	20	,	,	PUNCT
gujaf-255	312	21	(	(	PUNCT
gujaf-255	312	22	2022	2022	NUM
gujaf-255	312	23	)	)	PUNCT
gujaf-255	312	24	;	;	PUNCT
gujaf-255	312	25	abubakar	abubakar	PROPN
gujaf-255	312	26	,	,	PUNCT
gujaf-255	312	27	&	&	CCONJ
gujaf-255	312	28	olowe	olowe	PROPN
gujaf-255	312	29	,	,	PUNCT
gujaf-255	312	30	(	(	PUNCT
gujaf-255	312	31	2019	2019	NUM
gujaf-255	312	32	)	)	PUNCT
gujaf-255	312	33	.	.	PUNCT
gujaf-255	313	1	based	base	VERB
gujaf-255	313	2	on	on	ADP
gujaf-255	313	3	this	this	PRON
gujaf-255	313	4	,	,	PUNCT
gujaf-255	313	5	the	the	DET
gujaf-255	313	6	study	study	NOUN
gujaf-255	313	7	therefore	therefore	ADV
gujaf-255	313	8	,	,	PUNCT
gujaf-255	313	9	did	do	AUX
gujaf-255	313	10	not	not	PART
gujaf-255	313	11	successfully	successfully	ADV
gujaf-255	313	12	refute	refute	VERB
gujaf-255	313	13	the	the	DET
gujaf-255	313	14	hypothesis	hypothesis	NOUN
gujaf-255	313	15	one	one	NOUN
gujaf-255	313	16	which	which	PRON
gujaf-255	313	17	states	state	VERB
gujaf-255	313	18	that	that	SCONJ
gujaf-255	313	19	average	average	ADJ
gujaf-255	313	20	receivables	receivables	NOUN
gujaf-255	313	21	turnover	turnover	NOUN
gujaf-255	313	22	has	have	VERB
gujaf-255	313	23	no	no	DET
gujaf-255	313	24	significance	significance	NOUN
gujaf-255	313	25	effect	effect	NOUN
gujaf-255	313	26	of	of	ADP
gujaf-255	313	27	financial	financial	ADJ
gujaf-255	313	28	performance	performance	NOUN
gujaf-255	313	29	of	of	ADP
gujaf-255	313	30	consumer	consumer	NOUN
gujaf-255	313	31	goods	good	NOUN
gujaf-255	313	32	firms	firm	NOUN
gujaf-255	313	33	listed	list	VERB
gujaf-255	313	34	in	in	ADP
gujaf-255	313	35	nigeria	nigeria	PROPN
gujaf-255	313	36	.	.	PUNCT
gujaf-255	314	1	although	although	SCONJ
gujaf-255	314	2	,	,	PUNCT
gujaf-255	314	3	avecp	avecp	NOUN
gujaf-255	314	4	has	have	VERB
gujaf-255	314	5	a	a	DET
gujaf-255	314	6	negative	negative	ADJ
gujaf-255	314	7	coefficient	coefficient	NOUN
gujaf-255	314	8	of	of	ADP
gujaf-255	314	9	-0.0004825	-0.0004825	PROPN
gujaf-255	314	10	with	with	ADP
gujaf-255	314	11	p	p	NOUN
gujaf-255	314	12	-	-	PUNCT
gujaf-255	314	13	value	value	NOUN
gujaf-255	314	14	of	of	ADP
gujaf-255	314	15	0.000	0.000	NUM
gujaf-255	314	16	which	which	PRON
gujaf-255	314	17	is	be	AUX
gujaf-255	314	18	significance	significance	NOUN
gujaf-255	314	19	at	at	ADP
gujaf-255	314	20	1	1	NUM
gujaf-255	314	21	%	%	NOUN
gujaf-255	314	22	significance	significance	NOUN
gujaf-255	314	23	level	level	NOUN
gujaf-255	314	24	.	.	PUNCT
gujaf-255	315	1	these	these	PRON
gujaf-255	315	2	imply	imply	VERB
gujaf-255	315	3	that	that	SCONJ
gujaf-255	315	4	avecp	avecp	NOUN
gujaf-255	315	5	has	have	VERB
gujaf-255	315	6	negative	negative	ADJ
gujaf-255	315	7	significance	significance	NOUN
gujaf-255	315	8	effect	effect	NOUN
gujaf-255	315	9	on	on	ADP
gujaf-255	315	10	roe	roe	PROPN
gujaf-255	315	11	of	of	ADP
gujaf-255	315	12	sample	sample	NOUN
gujaf-255	315	13	firms	firm	NOUN
gujaf-255	315	14	.	.	PUNCT
gujaf-255	316	1	this	this	PRON
gujaf-255	316	2	means	mean	VERB
gujaf-255	316	3	that	that	SCONJ
gujaf-255	316	4	an	an	DET
gujaf-255	316	5	increase	increase	NOUN
gujaf-255	316	6	or	or	CCONJ
gujaf-255	316	7	decrease	decrease	NOUN
gujaf-255	316	8	in	in	ADP
gujaf-255	316	9	avecp	avecp	NOUN
gujaf-255	316	10	will	will	AUX
gujaf-255	316	11	result	result	VERB
gujaf-255	316	12	to	to	PART
gujaf-255	316	13	proportionate	proportionate	VERB
gujaf-255	316	14	fall	fall	NOUN
gujaf-255	316	15	or	or	CCONJ
gujaf-255	316	16	rise	rise	VERB
gujaf-255	316	17	in	in	ADP
gujaf-255	316	18	roe	roe	PROPN
gujaf-255	316	19	of	of	ADP
gujaf-255	316	20	consumer	consumer	NOUN
gujaf-255	316	21	goods	good	NOUN
gujaf-255	316	22	firms	firm	NOUN
gujaf-255	316	23	listed	list	VERB
gujaf-255	316	24	in	in	ADP
gujaf-255	316	25	nigeria	nigeria	PROPN
gujaf-255	316	26	.	.	PUNCT
gujaf-255	317	1	therefore	therefore	ADV
gujaf-255	317	2	,	,	PUNCT
gujaf-255	317	3	to	to	PART
gujaf-255	317	4	achieve	achieve	VERB
gujaf-255	317	5	better	well	ADJ
gujaf-255	317	6	financial	financial	ADJ
gujaf-255	317	7	performance	performance	NOUN
gujaf-255	317	8	in	in	ADP
gujaf-255	317	9	the	the	DET
gujaf-255	317	10	form	form	NOUN
gujaf-255	317	11	of	of	ADP
gujaf-255	317	12	roe	roe	PROPN
gujaf-255	317	13	sample	sample	NOUN
gujaf-255	317	14	firms	firm	NOUN
gujaf-255	317	15	should	should	AUX
gujaf-255	317	16	try	try	VERB
gujaf-255	317	17	and	and	CCONJ
gujaf-255	317	18	lowered	lower	VERB
gujaf-255	317	19	their	their	PRON
gujaf-255	317	20	avecp	avecp	NOUN
gujaf-255	317	21	.	.	PUNCT
gujaf-255	318	1	this	this	PRON
gujaf-255	318	2	is	be	AUX
gujaf-255	318	3	because	because	SCONJ
gujaf-255	318	4	high	high	ADJ
gujaf-255	318	5	collection	collection	NOUN
gujaf-255	318	6	period	period	NOUN
gujaf-255	318	7	signifies	signify	VERB
gujaf-255	318	8	that	that	PRON
gujaf-255	318	9	money	money	NOUN
gujaf-255	318	10	is	be	AUX
gujaf-255	318	11	tied	tie	VERB
gujaf-255	318	12	up	up	ADP
gujaf-255	318	13	in	in	ADP
gujaf-255	318	14	the	the	DET
gujaf-255	318	15	hand	hand	NOUN
gujaf-255	318	16	of	of	ADP
gujaf-255	318	17	debtors	debtor	NOUN
gujaf-255	318	18	and	and	CCONJ
gujaf-255	318	19	firms	firm	NOUN
gujaf-255	318	20	can	can	AUX
gujaf-255	318	21	not	not	PART
gujaf-255	318	22	utilize	utilize	VERB
gujaf-255	318	23	them	they	PRON
gujaf-255	318	24	in	in	ADP
gujaf-255	318	25	to	to	ADP
gujaf-255	318	26	other	other	ADJ
gujaf-255	318	27	profitable	profitable	ADJ
gujaf-255	318	28	investment	investment	NOUN
gujaf-255	318	29	opportunities	opportunity	NOUN
gujaf-255	318	30	and	and	CCONJ
gujaf-255	318	31	as	as	ADP
gujaf-255	318	32	a	a	DET
gujaf-255	318	33	result	result	NOUN
gujaf-255	318	34	affect	affect	VERB
gujaf-255	318	35	the	the	DET
gujaf-255	318	36	capability	capability	NOUN
gujaf-255	318	37	of	of	ADP
gujaf-255	318	38	the	the	DET
gujaf-255	318	39	entity	entity	NOUN
gujaf-255	318	40	to	to	PART
gujaf-255	318	41	generate	generate	VERB
gujaf-255	318	42	more	more	ADJ
gujaf-255	318	43	return	return	NOUN
gujaf-255	318	44	to	to	ADP
gujaf-255	318	45	the	the	DET
gujaf-255	318	46	capital	capital	NOUN
gujaf-255	318	47	invested	invest	VERB
gujaf-255	318	48	by	by	ADP
gujaf-255	318	49	shareholders	shareholder	NOUN
gujaf-255	318	50	.	.	PUNCT
gujaf-255	319	1	this	this	PRON
gujaf-255	319	2	is	be	AUX
gujaf-255	319	3	consistent	consistent	ADJ
gujaf-255	319	4	with	with	ADP
gujaf-255	319	5	the	the	DET
gujaf-255	319	6	discovery	discovery	NOUN
gujaf-255	319	7	of	of	ADP
gujaf-255	319	8	gitahi	gitahi	NOUN
gujaf-255	319	9	,	,	PUNCT
gujaf-255	319	10	et	et	PROPN
gujaf-255	319	11	al	al	PROPN
gujaf-255	319	12	.	.	PROPN
gujaf-255	319	13	,	,	PUNCT
gujaf-255	319	14	(	(	PUNCT
gujaf-255	319	15	2020	2020	NUM
gujaf-255	319	16	)	)	PUNCT
gujaf-255	319	17	and	and	CCONJ
gujaf-255	319	18	contradicts	contradict	VERB
gujaf-255	319	19	with	with	ADP
gujaf-255	319	20	that	that	PRON
gujaf-255	319	21	of	of	ADP
gujaf-255	319	22	adeboboye	adeboboye	NOUN
gujaf-255	319	23	et	et	PROPN
gujaf-255	319	24	al	al	PROPN
gujaf-255	319	25	.	.	PROPN
gujaf-255	319	26	,	,	PUNCT
gujaf-255	319	27	(	(	PUNCT
gujaf-255	319	28	2022	2022	NUM
gujaf-255	319	29	)	)	PUNCT
gujaf-255	319	30	;	;	PUNCT
gujaf-255	319	31	liu	liu	PROPN
gujaf-255	319	32	,	,	PUNCT
gujaf-255	319	33	(	(	PUNCT
gujaf-255	319	34	2020	2020	NUM
gujaf-255	319	35	)	)	PUNCT
gujaf-255	319	36	.	.	PUNCT
gujaf-255	320	1	the	the	DET
gujaf-255	320	2	study	study	NOUN
gujaf-255	320	3	did	do	AUX
gujaf-255	320	4	not	not	PART
gujaf-255	320	5	accept	accept	VERB
gujaf-255	320	6	the	the	DET
gujaf-255	320	7	null	null	ADJ
gujaf-255	320	8	hypothesis	hypothesis	NOUN
gujaf-255	320	9	2	2	NUM
gujaf-255	320	10	.	.	PUNCT
gujaf-255	320	11	similarly	similarly	ADV
gujaf-255	320	12	,	,	PUNCT
gujaf-255	320	13	debt	debt	NOUN
gujaf-255	320	14	ratio	ratio	NOUN
gujaf-255	320	15	has	have	VERB
gujaf-255	320	16	a	a	DET
gujaf-255	320	17	negative	negative	ADJ
gujaf-255	320	18	coefficient	coefficient	NOUN
gujaf-255	320	19	of	of	ADP
gujaf-255	320	20	-0.97749	-0.97749	NOUN
gujaf-255	320	21	with	with	ADP
gujaf-255	320	22	p	p	NOUN
gujaf-255	320	23	-	-	PUNCT
gujaf-255	320	24	value	value	NOUN
gujaf-255	320	25	of	of	ADP
gujaf-255	320	26	0.06	0.06	NUM
gujaf-255	320	27	which	which	PRON
gujaf-255	320	28	is	be	AUX
gujaf-255	320	29	significance	significance	NOUN
gujaf-255	320	30	at	at	ADP
gujaf-255	320	31	10	10	NUM
gujaf-255	320	32	%	%	NOUN
gujaf-255	320	33	significance	significance	NOUN
gujaf-255	320	34	level	level	NOUN
gujaf-255	320	35	.	.	PUNCT
gujaf-255	321	1	these	these	PRON
gujaf-255	321	2	imply	imply	VERB
gujaf-255	321	3	that	that	SCONJ
gujaf-255	321	4	daratio	daratio	NOUN
gujaf-255	321	5	has	have	VERB
gujaf-255	321	6	negative	negative	ADJ
gujaf-255	321	7	significance	significance	NOUN
gujaf-255	321	8	impacts	impact	NOUN
gujaf-255	321	9	on	on	ADP
gujaf-255	321	10	roe	roe	PROPN
gujaf-255	321	11	of	of	ADP
gujaf-255	321	12	sample	sample	NOUN
gujaf-255	321	13	firms	firm	NOUN
gujaf-255	321	14	.	.	PUNCT
gujaf-255	322	1	this	this	PRON
gujaf-255	322	2	means	mean	VERB
gujaf-255	322	3	that	that	SCONJ
gujaf-255	322	4	an	an	DET
gujaf-255	322	5	increase	increase	NOUN
gujaf-255	322	6	or	or	CCONJ
gujaf-255	322	7	decrease	decrease	NOUN
gujaf-255	322	8	in	in	ADP
gujaf-255	322	9	daratio	daratio	NOUN
gujaf-255	322	10	will	will	AUX
gujaf-255	322	11	result	result	VERB
gujaf-255	322	12	to	to	PART
gujaf-255	322	13	proportionate	proportionate	VERB
gujaf-255	322	14	fall	fall	NOUN
gujaf-255	322	15	or	or	CCONJ
gujaf-255	322	16	rise	rise	VERB
gujaf-255	322	17	in	in	ADP
gujaf-255	322	18	roe	roe	PROPN
gujaf-255	322	19	of	of	ADP
gujaf-255	322	20	sample	sample	NOUN
gujaf-255	322	21	firms	firm	NOUN
gujaf-255	322	22	.	.	PUNCT
gujaf-255	323	1	therefore	therefore	ADV
gujaf-255	323	2	,	,	PUNCT
gujaf-255	323	3	to	to	PART
gujaf-255	323	4	achieve	achieve	VERB
gujaf-255	323	5	better	well	ADJ
gujaf-255	323	6	financial	financial	ADJ
gujaf-255	323	7	performance	performance	NOUN
gujaf-255	323	8	in	in	ADP
gujaf-255	323	9	the	the	DET
gujaf-255	323	10	form	form	NOUN
gujaf-255	323	11	of	of	ADP
gujaf-255	323	12	roe	roe	PROPN
gujaf-255	323	13	sample	sample	NOUN
gujaf-255	323	14	firms	firm	NOUN
gujaf-255	323	15	should	should	AUX
gujaf-255	323	16	try	try	VERB
gujaf-255	323	17	and	and	CCONJ
gujaf-255	323	18	lowered	lower	VERB
gujaf-255	323	19	their	their	PRON
gujaf-255	323	20	daratio	daratio	NOUN
gujaf-255	323	21	.	.	PUNCT
gujaf-255	324	1	this	this	PRON
gujaf-255	324	2	might	might	AUX
gujaf-255	324	3	be	be	AUX
gujaf-255	324	4	as	as	ADP
gujaf-255	324	5	a	a	DET
gujaf-255	324	6	result	result	NOUN
gujaf-255	324	7	of	of	ADP
gujaf-255	324	8	the	the	DET
gujaf-255	324	9	fact	fact	NOUN
gujaf-255	324	10	that	that	SCONJ
gujaf-255	324	11	an	an	DET
gujaf-255	324	12	annual	annual	ADJ
gujaf-255	324	13	compulsory	compulsory	ADJ
gujaf-255	324	14	interest	interest	NOUN
gujaf-255	324	15	payment	payment	NOUN
gujaf-255	324	16	is	be	AUX
gujaf-255	324	17	attached	attach	VERB
gujaf-255	324	18	to	to	ADP
gujaf-255	324	19	the	the	DET
gujaf-255	324	20	firm	firm	NOUN
gujaf-255	324	21	’s	’s	PART
gujaf-255	324	22	debt	debt	NOUN
gujaf-255	324	23	and	and	CCONJ
gujaf-255	324	24	as	as	ADP
gujaf-255	324	25	such	such	ADJ
gujaf-255	324	26	will	will	AUX
gujaf-255	324	27	negatively	negatively	ADV
gujaf-255	324	28	affect	affect	VERB
gujaf-255	324	29	the	the	DET
gujaf-255	324	30	firms	firm	NOUN
gujaf-255	324	31	reported	report	VERB
gujaf-255	324	32	profit	profit	NOUN
gujaf-255	324	33	ultimately	ultimately	ADV
gujaf-255	324	34	leading	lead	VERB
gujaf-255	324	35	to	to	ADP
gujaf-255	324	36	lower	low	ADJ
gujaf-255	324	37	performance	performance	NOUN
gujaf-255	324	38	in	in	ADP
gujaf-255	324	39	terms	term	NOUN
gujaf-255	324	40	of	of	ADP
gujaf-255	324	41	roe	roe	PROPN
gujaf-255	324	42	.	.	PUNCT
gujaf-255	325	1	based	base	VERB
gujaf-255	325	2	on	on	ADP
gujaf-255	325	3	this	this	PRON
gujaf-255	325	4	,	,	PUNCT
gujaf-255	325	5	there	there	PRON
gujaf-255	325	6	study	study	NOUN
gujaf-255	325	7	therefore	therefore	ADV
gujaf-255	325	8	failed	fail	VERB
gujaf-255	325	9	to	to	PART
gujaf-255	325	10	accept	accept	VERB
gujaf-255	325	11	the	the	DET
gujaf-255	325	12	null	null	ADJ
gujaf-255	325	13	hypothesis	hypothesis	NOUN
gujaf-255	325	14	3	3	NUM
gujaf-255	325	15	to	to	PART
gujaf-255	325	16	imply	imply	VERB
gujaf-255	325	17	the	the	DET
gujaf-255	325	18	significance	significance	NOUN
gujaf-255	325	19	effect	effect	NOUN
gujaf-255	325	20	of	of	ADP
gujaf-255	325	21	daratio	daratio	NOUN
gujaf-255	325	22	on	on	ADP
gujaf-255	325	23	roe	roe	PROPN
gujaf-255	325	24	of	of	ADP
gujaf-255	325	25	sample	sample	NOUN
gujaf-255	325	26	consumer	consumer	NOUN
gujaf-255	325	27	goods	good	NOUN
gujaf-255	325	28	firms	firm	NOUN
gujaf-255	325	29	listed	list	VERB
gujaf-255	325	30	in	in	ADP
gujaf-255	325	31	nigeria	nigeria	PROPN
gujaf-255	325	32	.	.	PUNCT
gujaf-255	326	1	this	this	PRON
gujaf-255	326	2	contradicts	contradict	VERB
gujaf-255	326	3	the	the	DET
gujaf-255	326	4	results	result	NOUN
gujaf-255	326	5	of	of	ADP
gujaf-255	326	6	adebowale	adebowale	NOUN
gujaf-255	326	7	&	&	CCONJ
gujaf-255	326	8	dada	dada	PROPN
gujaf-255	326	9	,	,	PUNCT
gujaf-255	326	10	(	(	PUNCT
gujaf-255	326	11	2022	2022	NUM
gujaf-255	326	12	)	)	PUNCT
gujaf-255	326	13	and	and	CCONJ
gujaf-255	326	14	agrees	agree	VERB
gujaf-255	326	15	with	with	ADP
gujaf-255	326	16	that	that	PRON
gujaf-255	326	17	of	of	ADP
gujaf-255	326	18	abubakar	abubakar	PROPN
gujaf-255	326	19	,	,	PUNCT
gujaf-255	326	20	&	&	CCONJ
gujaf-255	326	21	olowe	olowe	PROPN
gujaf-255	326	22	,	,	PUNCT
gujaf-255	326	23	(	(	PUNCT
gujaf-255	326	24	2019	2019	NUM
gujaf-255	326	25	)	)	PUNCT
gujaf-255	326	26	.	.	PUNCT
gujaf-255	327	1	finally	finally	ADV
gujaf-255	327	2	,	,	PUNCT
gujaf-255	327	3	current	current	ADJ
gujaf-255	327	4	ratio	ratio	NOUN
gujaf-255	327	5	is	be	AUX
gujaf-255	327	6	reported	report	VERB
gujaf-255	327	7	to	to	PART
gujaf-255	327	8	have	have	VERB
gujaf-255	327	9	negative	negative	ADJ
gujaf-255	327	10	coefficient	coefficient	NOUN
gujaf-255	327	11	with	with	ADP
gujaf-255	327	12	significance	significance	NOUN
gujaf-255	327	13	pvalue	pvalue	NOUN
gujaf-255	327	14	of	of	ADP
gujaf-255	327	15	0.048	0.048	NUM
gujaf-255	327	16	.	.	PUNCT
gujaf-255	328	1	this	this	PRON
gujaf-255	328	2	shows	show	VERB
gujaf-255	328	3	that	that	SCONJ
gujaf-255	328	4	cratio	cratio	PROPN
gujaf-255	328	5	has	have	VERB
gujaf-255	328	6	negative	negative	ADJ
gujaf-255	328	7	significance	significance	NOUN
gujaf-255	328	8	impacts	impact	NOUN
gujaf-255	328	9	on	on	ADP
gujaf-255	328	10	financial	financial	ADJ
gujaf-255	328	11	performance	performance	NOUN
gujaf-255	328	12	of	of	ADP
gujaf-255	328	13	sample	sample	NOUN
gujaf-255	328	14	firms	firm	NOUN
gujaf-255	328	15	.	.	PUNCT
gujaf-255	329	1	therefore	therefore	ADV
gujaf-255	329	2	,	,	PUNCT
gujaf-255	329	3	a	a	DET
gujaf-255	329	4	significance	significance	NOUN
gujaf-255	329	5	increase	increase	NOUN
gujaf-255	329	6	in	in	ADP
gujaf-255	329	7	current	current	ADJ
gujaf-255	329	8	ratio	ratio	NOUN
gujaf-255	329	9	might	might	AUX
gujaf-255	329	10	result	result	VERB
gujaf-255	329	11	to	to	ADP
gujaf-255	329	12	a	a	DET
gujaf-255	329	13	significance	significance	NOUN
gujaf-255	329	14	fall	fall	NOUN
gujaf-255	329	15	in	in	ADP
gujaf-255	329	16	return	return	NOUN
gujaf-255	329	17	on	on	ADP
gujaf-255	329	18	equity	equity	NOUN
gujaf-255	329	19	for	for	ADP
gujaf-255	329	20	nigerian	nigerian	ADJ
gujaf-255	329	21	consumer	consumer	NOUN
gujaf-255	329	22	goods	good	NOUN
gujaf-255	329	23	companies	company	NOUN
gujaf-255	329	24	.	.	PUNCT
gujaf-255	330	1	this	this	PRON
gujaf-255	330	2	might	might	AUX
gujaf-255	330	3	be	be	AUX
gujaf-255	330	4	as	as	ADP
gujaf-255	330	5	a	a	DET
gujaf-255	330	6	result	result	NOUN
gujaf-255	330	7	of	of	ADP
gujaf-255	330	8	the	the	DET
gujaf-255	330	9	fact	fact	NOUN
gujaf-255	330	10	that	that	SCONJ
gujaf-255	330	11	too	too	ADV
gujaf-255	330	12	much	much	ADJ
gujaf-255	330	13	investment	investment	NOUN
gujaf-255	330	14	in	in	ADP
gujaf-255	330	15	current	current	ADJ
gujaf-255	330	16	assets	asset	NOUN
gujaf-255	330	17	might	might	AUX
gujaf-255	330	18	result	result	VERB
gujaf-255	330	19	in	in	ADP
gujaf-255	330	20	too	too	ADV
gujaf-255	330	21	much	much	ADJ
gujaf-255	330	22	capital	capital	NOUN
gujaf-255	330	23	tight	tight	ADJ
gujaf-255	330	24	up	up	ADP
gujaf-255	330	25	in	in	ADP
gujaf-255	330	26	current	current	ADJ
gujaf-255	330	27	assets	asset	NOUN
gujaf-255	330	28	which	which	PRON
gujaf-255	330	29	if	if	SCONJ
gujaf-255	330	30	224	224	NUM
gujaf-255	330	31	invested	invest	VERB
gujaf-255	330	32	in	in	ADP
gujaf-255	330	33	other	other	ADJ
gujaf-255	330	34	investment	investment	NOUN
gujaf-255	330	35	opportunities	opportunity	NOUN
gujaf-255	330	36	might	might	AUX
gujaf-255	330	37	provide	provide	VERB
gujaf-255	330	38	more	more	ADJ
gujaf-255	330	39	returns	return	NOUN
gujaf-255	330	40	to	to	ADP
gujaf-255	330	41	the	the	DET
gujaf-255	330	42	entity	entity	NOUN
gujaf-255	330	43	.	.	PUNCT
gujaf-255	331	1	this	this	PRON
gujaf-255	331	2	aligns	align	VERB
gujaf-255	331	3	with	with	ADP
gujaf-255	331	4	the	the	DET
gujaf-255	331	5	findings	finding	NOUN
gujaf-255	331	6	of	of	ADP
gujaf-255	331	7	munene	munene	NOUN
gujaf-255	331	8	,	,	PUNCT
gujaf-255	331	9	&	&	CCONJ
gujaf-255	331	10	tibbs	tibbs	PROPN
gujaf-255	331	11	,	,	PUNCT
gujaf-255	331	12	(	(	PUNCT
gujaf-255	331	13	2018	2018	NUM
gujaf-255	331	14	)	)	PUNCT
gujaf-255	331	15	and	and	CCONJ
gujaf-255	331	16	contradicts	contradict	VERB
gujaf-255	331	17	with	with	ADP
gujaf-255	331	18	that	that	PRON
gujaf-255	331	19	of	of	ADP
gujaf-255	331	20	shah	shah	NOUN
gujaf-255	331	21	,	,	PUNCT
gujaf-255	331	22	(	(	PUNCT
gujaf-255	331	23	2020	2020	NUM
gujaf-255	331	24	)	)	PUNCT
gujaf-255	331	25	.	.	PUNCT
gujaf-255	332	1	based	base	VERB
gujaf-255	332	2	on	on	ADP
gujaf-255	332	3	the	the	DET
gujaf-255	332	4	forgoing	forgoing	NOUN
gujaf-255	332	5	,	,	PUNCT
gujaf-255	332	6	the	the	DET
gujaf-255	332	7	research	research	NOUN
gujaf-255	332	8	therefore	therefore	ADV
gujaf-255	332	9	failed	fail	VERB
gujaf-255	332	10	to	to	PART
gujaf-255	332	11	accept	accept	VERB
gujaf-255	332	12	the	the	DET
gujaf-255	332	13	null	null	ADJ
gujaf-255	332	14	hypothesis	hypothesis	NOUN
gujaf-255	332	15	4	4	NUM
gujaf-255	332	16	.	.	NOUN
gujaf-255	332	17	5	5	NUM
gujaf-255	332	18	.	.	NOUN
gujaf-255	332	19	conclusion	conclusion	NOUN
gujaf-255	332	20	and	and	CCONJ
gujaf-255	332	21	recommendations	recommendation	NOUN
gujaf-255	332	22	the	the	DET
gujaf-255	332	23	purpose	purpose	NOUN
gujaf-255	332	24	of	of	ADP
gujaf-255	332	25	the	the	DET
gujaf-255	332	26	study	study	NOUN
gujaf-255	332	27	carried	carry	VERB
gujaf-255	332	28	was	be	AUX
gujaf-255	332	29	to	to	PART
gujaf-255	332	30	investigate	investigate	VERB
gujaf-255	332	31	the	the	DET
gujaf-255	332	32	impact	impact	NOUN
gujaf-255	332	33	of	of	ADP
gujaf-255	332	34	account	account	NOUN
gujaf-255	332	35	receivables	receivables	NOUN
gujaf-255	332	36	management	management	NOUN
gujaf-255	332	37	on	on	ADP
gujaf-255	332	38	financial	financial	ADJ
gujaf-255	332	39	performance	performance	NOUN
gujaf-255	332	40	of	of	ADP
gujaf-255	332	41	consumer	consumer	NOUN
gujaf-255	332	42	goods	good	NOUN
gujaf-255	332	43	firms	firm	NOUN
gujaf-255	332	44	listed	list	VERB
gujaf-255	332	45	in	in	ADP
gujaf-255	332	46	nigerian	nigerian	ADJ
gujaf-255	332	47	stock	stock	NOUN
gujaf-255	332	48	exchange	exchange	PROPN
gujaf-255	332	49	.	.	PUNCT
gujaf-255	333	1	based	base	VERB
gujaf-255	333	2	on	on	ADP
gujaf-255	333	3	its	its	PRON
gujaf-255	333	4	findings	finding	NOUN
gujaf-255	333	5	and	and	CCONJ
gujaf-255	333	6	hypotheses	hypothesis	NOUN
gujaf-255	333	7	testing	testing	NOUN
gujaf-255	333	8	,	,	PUNCT
gujaf-255	333	9	the	the	DET
gujaf-255	333	10	study	study	NOUN
gujaf-255	333	11	therefore	therefore	ADV
gujaf-255	333	12	concludes	conclude	VERB
gujaf-255	333	13	that	that	SCONJ
gujaf-255	333	14	account	account	NOUN
gujaf-255	333	15	receivables	receivables	NOUN
gujaf-255	333	16	management	management	NOUN
gujaf-255	333	17	has	have	VERB
gujaf-255	333	18	a	a	DET
gujaf-255	333	19	significance	significance	NOUN
gujaf-255	333	20	effect	effect	NOUN
gujaf-255	333	21	on	on	ADP
gujaf-255	333	22	financial	financial	ADJ
gujaf-255	333	23	performance	performance	NOUN
gujaf-255	333	24	of	of	ADP
gujaf-255	333	25	consumer	consumer	NOUN
gujaf-255	333	26	goods	good	NOUN
gujaf-255	333	27	firms	firm	NOUN
gujaf-255	333	28	listed	list	VERB
gujaf-255	333	29	in	in	ADP
gujaf-255	333	30	nigeria	nigeria	PROPN
gujaf-255	333	31	.	.	PUNCT
gujaf-255	334	1	the	the	DET
gujaf-255	334	2	effect	effect	NOUN
gujaf-255	334	3	is	be	AUX
gujaf-255	334	4	however	however	ADV
gujaf-255	334	5	negative	negative	ADJ
gujaf-255	334	6	in	in	ADP
gujaf-255	334	7	the	the	DET
gujaf-255	334	8	case	case	NOUN
gujaf-255	334	9	of	of	ADP
gujaf-255	334	10	all	all	DET
gujaf-255	334	11	variables	variable	NOUN
gujaf-255	334	12	of	of	ADP
gujaf-255	334	13	the	the	DET
gujaf-255	334	14	study	study	NOUN
gujaf-255	334	15	.	.	PUNCT
gujaf-255	335	1	based	base	VERB
gujaf-255	335	2	on	on	ADP
gujaf-255	335	3	its	its	PRON
gujaf-255	335	4	conclusion	conclusion	NOUN
gujaf-255	335	5	and	and	CCONJ
gujaf-255	335	6	findings	finding	NOUN
gujaf-255	335	7	,	,	PUNCT
gujaf-255	335	8	the	the	DET
gujaf-255	335	9	study	study	NOUN
gujaf-255	335	10	among	among	ADP
gujaf-255	335	11	others	other	NOUN
gujaf-255	335	12	things	thing	NOUN
gujaf-255	335	13	,	,	PUNCT
gujaf-255	335	14	suggest	suggest	VERB
gujaf-255	335	15	that	that	SCONJ
gujaf-255	335	16	:	:	PUNCT
gujaf-255	335	17	i.	i.	PROPN
gujaf-255	335	18	cconsumer	cconsumer	PROPN
gujaf-255	335	19	goods	good	NOUN
gujaf-255	335	20	firms	firm	NOUN
gujaf-255	335	21	listed	list	VERB
gujaf-255	335	22	should	should	AUX
gujaf-255	335	23	maintain	maintain	VERB
gujaf-255	335	24	low	low	ADJ
gujaf-255	335	25	average	average	ADJ
gujaf-255	335	26	collection	collection	NOUN
gujaf-255	335	27	period	period	NOUN
gujaf-255	335	28	as	as	ADP
gujaf-255	335	29	high	high	ADJ
gujaf-255	335	30	collection	collection	NOUN
gujaf-255	335	31	period	period	NOUN
gujaf-255	335	32	might	might	AUX
gujaf-255	335	33	lead	lead	VERB
gujaf-255	335	34	to	to	ADP
gujaf-255	335	35	lower	low	ADJ
gujaf-255	335	36	financial	financial	ADJ
gujaf-255	335	37	performance	performance	NOUN
gujaf-255	335	38	.	.	PUNCT
gujaf-255	336	1	this	this	PRON
gujaf-255	336	2	can	can	AUX
gujaf-255	336	3	be	be	AUX
gujaf-255	336	4	achieved	achieve	VERB
gujaf-255	336	5	by	by	ADP
gujaf-255	336	6	developing	develop	VERB
gujaf-255	336	7	appropriate	appropriate	ADJ
gujaf-255	336	8	mechanism	mechanism	NOUN
gujaf-255	336	9	to	to	PART
gujaf-255	336	10	encourage	encourage	VERB
gujaf-255	336	11	prompt	prompt	ADJ
gujaf-255	336	12	payment	payment	NOUN
gujaf-255	336	13	by	by	ADP
gujaf-255	336	14	customers	customer	NOUN
gujaf-255	336	15	.	.	PUNCT
gujaf-255	337	1	this	this	PRON
gujaf-255	337	2	might	might	AUX
gujaf-255	337	3	includes	include	VERB
gujaf-255	337	4	cash	cash	NOUN
gujaf-255	337	5	discount	discount	NOUN
gujaf-255	337	6	to	to	ADP
gujaf-255	337	7	customers	customer	NOUN
gujaf-255	337	8	that	that	PRON
gujaf-255	337	9	pay	pay	VERB
gujaf-255	337	10	within	within	ADP
gujaf-255	337	11	the	the	DET
gujaf-255	337	12	stipulated	stipulate	VERB
gujaf-255	337	13	period	period	NOUN
gujaf-255	337	14	.	.	PUNCT
gujaf-255	338	1	the	the	DET
gujaf-255	338	2	firms	firm	NOUN
gujaf-255	338	3	might	might	AUX
gujaf-255	338	4	also	also	ADV
gujaf-255	338	5	adopt	adopt	VERB
gujaf-255	338	6	techniques	technique	NOUN
gujaf-255	338	7	of	of	ADP
gujaf-255	338	8	offering	offer	VERB
gujaf-255	338	9	special	special	ADJ
gujaf-255	338	10	discount	discount	NOUN
gujaf-255	338	11	for	for	ADP
gujaf-255	338	12	cash	cash	NOUN
gujaf-255	338	13	sales	sale	NOUN
gujaf-255	338	14	so	so	SCONJ
gujaf-255	338	15	as	as	SCONJ
gujaf-255	338	16	to	to	PART
gujaf-255	338	17	avoid	avoid	VERB
gujaf-255	338	18	granting	grant	VERB
gujaf-255	338	19	of	of	ADP
gujaf-255	338	20	too	too	ADV
gujaf-255	338	21	much	much	ADJ
gujaf-255	338	22	credit	credit	NOUN
gujaf-255	338	23	to	to	ADP
gujaf-255	338	24	customers	customer	NOUN
gujaf-255	338	25	.	.	PUNCT
gujaf-255	339	1	ii	ii	PROPN
gujaf-255	339	2	.	.	PROPN
gujaf-255	340	1	listed	list	VERB
gujaf-255	340	2	consumer	consumer	NOUN
gujaf-255	340	3	goods	good	NOUN
gujaf-255	340	4	firms	firm	NOUN
gujaf-255	340	5	should	should	AUX
gujaf-255	340	6	maintain	maintain	VERB
gujaf-255	340	7	an	an	DET
gujaf-255	340	8	optimum	optimum	ADJ
gujaf-255	340	9	debt	debt	NOUN
gujaf-255	340	10	assets	asset	NOUN
gujaf-255	340	11	ratio	ratio	NOUN
gujaf-255	340	12	as	as	SCONJ
gujaf-255	340	13	too	too	ADV
gujaf-255	340	14	much	much	ADJ
gujaf-255	340	15	debt	debt	NOUN
gujaf-255	340	16	might	might	AUX
gujaf-255	340	17	result	result	VERB
gujaf-255	340	18	to	to	ADP
gujaf-255	340	19	poor	poor	ADJ
gujaf-255	340	20	financial	financial	ADJ
gujaf-255	340	21	performance	performance	NOUN
gujaf-255	340	22	which	which	PRON
gujaf-255	340	23	ultimately	ultimately	ADV
gujaf-255	340	24	leads	lead	VERB
gujaf-255	340	25	to	to	ADP
gujaf-255	340	26	lower	low	ADJ
gujaf-255	340	27	shareholders	shareholder	NOUN
gujaf-255	340	28	returns	return	NOUN
gujaf-255	340	29	on	on	ADP
gujaf-255	340	30	their	their	PRON
gujaf-255	340	31	capital	capital	NOUN
gujaf-255	340	32	investment	investment	NOUN
gujaf-255	340	33	in	in	ADP
gujaf-255	340	34	the	the	DET
gujaf-255	340	35	firms	firm	NOUN
gujaf-255	340	36	.	.	PUNCT
gujaf-255	341	1	iii	iii	X
gujaf-255	341	2	.	.	PUNCT
gujaf-255	341	3	consumer	consumer	NOUN
gujaf-255	341	4	goods	good	NOUN
gujaf-255	341	5	firms	firm	NOUN
gujaf-255	341	6	listed	list	VERB
gujaf-255	341	7	in	in	ADP
gujaf-255	341	8	nigeria	nigeria	PROPN
gujaf-255	341	9	should	should	AUX
gujaf-255	341	10	maintain	maintain	VERB
gujaf-255	341	11	low	low	ADJ
gujaf-255	341	12	current	current	ADJ
gujaf-255	341	13	ratio	ratio	NOUN
gujaf-255	341	14	as	as	ADP
gujaf-255	341	15	too	too	ADV
gujaf-255	341	16	much	much	ADJ
gujaf-255	341	17	investment	investment	NOUN
gujaf-255	341	18	in	in	ADP
gujaf-255	341	19	current	current	ADJ
gujaf-255	341	20	assets	asset	NOUN
gujaf-255	341	21	might	might	AUX
gujaf-255	341	22	lead	lead	VERB
gujaf-255	341	23	to	to	ADP
gujaf-255	341	24	capital	capital	NOUN
gujaf-255	341	25	tight	tight	ADV
gujaf-255	341	26	up	up	ADP
gujaf-255	341	27	on	on	ADP
gujaf-255	341	28	investment	investment	NOUN
gujaf-255	341	29	with	with	ADP
gujaf-255	341	30	lower	low	ADJ
gujaf-255	341	31	return	return	NOUN
gujaf-255	341	32	which	which	PRON
gujaf-255	341	33	might	might	AUX
gujaf-255	341	34	result	result	VERB
gujaf-255	341	35	in	in	ADP
gujaf-255	341	36	to	to	ADP
gujaf-255	341	37	poor	poor	ADJ
gujaf-255	341	38	financial	financial	ADJ
gujaf-255	341	39	performance	performance	NOUN
gujaf-255	341	40	.	.	PUNCT
gujaf-255	342	1	this	this	PRON
gujaf-255	342	2	can	can	AUX
gujaf-255	342	3	be	be	AUX
gujaf-255	342	4	achieved	achieve	VERB
gujaf-255	342	5	by	by	ADP
gujaf-255	342	6	maintain	maintain	VERB
gujaf-255	342	7	low	low	ADJ
gujaf-255	342	8	level	level	NOUN
gujaf-255	342	9	of	of	ADP
gujaf-255	342	10	receivables	receivables	NOUN
gujaf-255	342	11	and	and	CCONJ
gujaf-255	342	12	inventory	inventory	NOUN
gujaf-255	342	13	as	as	ADV
gujaf-255	342	14	well	well	ADV
gujaf-255	342	15	as	as	ADP
gujaf-255	342	16	investing	invest	VERB
gujaf-255	342	17	idle	idle	ADJ
gujaf-255	342	18	cash	cash	NOUN
gujaf-255	342	19	in	in	ADP
gujaf-255	342	20	to	to	ADP
gujaf-255	342	21	a	a	DET
gujaf-255	342	22	profitable	profitable	ADJ
gujaf-255	342	23	investment	investment	NOUN
gujaf-255	342	24	opportunity	opportunity	NOUN
gujaf-255	342	25	.	.	PUNCT
gujaf-255	343	1	iv	iv	X
gujaf-255	343	2	.	.	PUNCT
gujaf-255	344	1	even	even	ADV
gujaf-255	344	2	though	though	SCONJ
gujaf-255	344	3	average	average	ADJ
gujaf-255	344	4	receivable	receivable	ADJ
gujaf-255	344	5	turnover	turnover	NOUN
gujaf-255	344	6	was	be	AUX
gujaf-255	344	7	found	find	VERB
gujaf-255	344	8	to	to	PART
gujaf-255	344	9	be	be	AUX
gujaf-255	344	10	insignificance	insignificance	NOUN
gujaf-255	344	11	,	,	PUNCT
gujaf-255	344	12	there	there	PRON
gujaf-255	344	13	is	be	VERB
gujaf-255	344	14	need	need	NOUN
gujaf-255	344	15	for	for	SCONJ
gujaf-255	344	16	firms	firm	NOUN
gujaf-255	344	17	to	to	PART
gujaf-255	344	18	maintain	maintain	VERB
gujaf-255	344	19	low	low	ADJ
gujaf-255	344	20	receivable	receivable	ADJ
gujaf-255	344	21	turnover	turnover	NOUN
gujaf-255	344	22	ratio	ratio	NOUN
gujaf-255	344	23	due	due	ADP
gujaf-255	344	24	to	to	ADP
gujaf-255	344	25	its	its	PRON
gujaf-255	344	26	potential	potential	ADJ
gujaf-255	344	27	negative	negative	ADJ
gujaf-255	344	28	impacts	impact	NOUN
gujaf-255	344	29	on	on	ADP
gujaf-255	344	30	financial	financial	ADJ
gujaf-255	344	31	performance	performance	NOUN
gujaf-255	344	32	of	of	ADP
gujaf-255	344	33	sample	sample	NOUN
gujaf-255	344	34	firms	firm	NOUN
gujaf-255	344	35	.	.	PUNCT
gujaf-255	345	1	and	and	CCONJ
gujaf-255	345	2	the	the	DET
gujaf-255	345	3	consumer	consumer	NOUN
gujaf-255	345	4	goods	good	NOUN
gujaf-255	345	5	firms	firm	NOUN
gujaf-255	345	6	should	should	AUX
gujaf-255	345	7	therefore	therefore	ADV
gujaf-255	345	8	watch	watch	VERB
gujaf-255	345	9	carefully	carefully	ADV
gujaf-255	345	10	the	the	DET
gujaf-255	345	11	extent	extent	NOUN
gujaf-255	345	12	to	to	PART
gujaf-255	345	13	which	which	PRON
gujaf-255	345	14	goods	good	NOUN
gujaf-255	345	15	are	be	AUX
gujaf-255	345	16	sold	sell	VERB
gujaf-255	345	17	on	on	ADP
gujaf-255	345	18	credit	credit	NOUN
gujaf-255	345	19	to	to	ADP
gujaf-255	345	20	customers	customer	NOUN
gujaf-255	345	21	so	so	SCONJ
gujaf-255	345	22	as	as	SCONJ
gujaf-255	345	23	to	to	PART
gujaf-255	345	24	avoid	avoid	VERB
gujaf-255	345	25	its	its	PRON
gujaf-255	345	26	potential	potential	ADJ
gujaf-255	345	27	negative	negative	ADJ
gujaf-255	345	28	effect	effect	NOUN
gujaf-255	345	29	on	on	ADP
gujaf-255	345	30	financial	financial	ADJ
gujaf-255	345	31	performance	performance	NOUN
gujaf-255	345	32	.	.	PUNCT
gujaf-255	346	1	references	reference	NOUN
gujaf-255	346	2	225	225	NUM
gujaf-255	346	3	abubakar	abubakar	PROPN
gujaf-255	346	4	,	,	PUNCT
gujaf-255	346	5	y.	y.	PROPN
gujaf-255	346	6	,	,	PUNCT
gujaf-255	346	7	&	&	CCONJ
gujaf-255	346	8	olowe	olowe	PROPN
gujaf-255	346	9	,	,	PUNCT
gujaf-255	346	10	g.	g.	PROPN
gujaf-255	346	11	j.	j.	PROPN
gujaf-255	346	12	(	(	PUNCT
gujaf-255	346	13	2019	2019	NUM
gujaf-255	346	14	)	)	PUNCT
gujaf-255	346	15	.	.	PUNCT
gujaf-255	347	1	accounts	account	VERB
gujaf-255	347	2	receivable	receivable	ADJ
gujaf-255	347	3	management	management	NOUN
gujaf-255	347	4	and	and	CCONJ
gujaf-255	347	5	financial	financial	ADJ
gujaf-255	347	6	performance	performance	NOUN
gujaf-255	347	7	of	of	ADP
gujaf-255	347	8	selected	select	VERB
gujaf-255	347	9	quoted	quote	VERB
gujaf-255	347	10	firms	firm	NOUN
gujaf-255	347	11	in	in	ADP
gujaf-255	347	12	nigeria	nigeria	PROPN
gujaf-255	347	13	.	.	PUNCT
gujaf-255	348	1	international	international	ADJ
gujaf-255	348	2	journal	journal	PROPN
gujaf-255	348	3	of	of	ADP
gujaf-255	348	4	research	research	NOUN
gujaf-255	348	5	and	and	CCONJ
gujaf-255	348	6	scientific	scientific	ADJ
gujaf-255	348	7	innovation	innovation	NOUN
gujaf-255	348	8	(	(	PUNCT
gujaf-255	348	9	ijrsi	ijrsi	NOUN
gujaf-255	348	10	)	)	PUNCT
gujaf-255	348	11	,	,	PUNCT
gujaf-255	348	12	6(6	6(6	NOUN
gujaf-255	348	13	)	)	PUNCT
gujaf-255	348	14	,	,	PUNCT
gujaf-255	348	15	90	90	NUM
gujaf-255	348	16	-	-	SYM
gujaf-255	348	17	103	103	NUM
gujaf-255	348	18	.	.	PUNCT
gujaf-255	349	1	adeboboye	adeboboye	PROPN
gujaf-255	349	2	r.	r.	PROPN
gujaf-255	349	3	o	o	PROPN
gujaf-255	349	4	,	,	PUNCT
gujaf-255	349	5	solanke	solanke	PROPN
gujaf-255	349	6	f.t	f.t	PROPN
gujaf-255	349	7	,	,	PUNCT
gujaf-255	349	8	olaniyan	olaniyan	ADJ
gujaf-255	349	9	n	n	CCONJ
gujaf-255	349	10	o	o	PROPN
gujaf-255	349	11	&	&	CCONJ
gujaf-255	349	12	olaniyi	olaniyi	PROPN
gujaf-255	349	13	r	r	PROPN
gujaf-255	349	14	a	a	PRON
gujaf-255	349	15	(	(	PUNCT
gujaf-255	349	16	2022	2022	NUM
gujaf-255	349	17	)	)	PUNCT
gujaf-255	349	18	.	.	PUNCT
gujaf-255	350	1	a	a	DET
gujaf-255	350	2	comparative	comparative	ADJ
gujaf-255	350	3	analysis	analysis	NOUN
gujaf-255	350	4	of	of	ADP
gujaf-255	350	5	effects	effect	NOUN
gujaf-255	350	6	of	of	ADP
gujaf-255	350	7	account	account	NOUN
gujaf-255	350	8	receivables	receivables	NOUN
gujaf-255	350	9	management	management	NOUN
gujaf-255	350	10	on	on	ADP
gujaf-255	350	11	performance	performance	NOUN
gujaf-255	350	12	of	of	ADP
gujaf-255	350	13	nigerian	nigerian	ADJ
gujaf-255	350	14	quoted	quote	VERB
gujaf-255	350	15	manufacturing	manufacturing	NOUN
gujaf-255	350	16	firms	firm	NOUN
gujaf-255	350	17	.	.	PUNCT
gujaf-255	351	1	fuoye	fuoye	PROPN
gujaf-255	351	2	journal	journal	PROPN
gujaf-255	351	3	of	of	ADP
gujaf-255	351	4	accounting	accounting	NOUN
gujaf-255	351	5	and	and	CCONJ
gujaf-255	351	6	management	management	NOUN
gujaf-255	351	7	,	,	PUNCT
gujaf-255	351	8	5(1	5(1	NUM
gujaf-255	351	9	)	)	PUNCT
gujaf-255	351	10	,	,	PUNCT
gujaf-255	351	11	61	61	NUM
gujaf-255	351	12	-	-	SYM
gujaf-255	351	13	74	74	NUM
gujaf-255	351	14	akinleye	akinleye	NOUN
gujaf-255	351	15	,	,	PUNCT
gujaf-255	351	16	g.	g.	PROPN
gujaf-255	351	17	t.	t.	PROPN
gujaf-255	351	18	,	,	PUNCT
gujaf-255	351	19	&	&	CCONJ
gujaf-255	351	20	adeboboye	adeboboye	PROPN
gujaf-255	351	21	,	,	PUNCT
gujaf-255	351	22	r.	r.	PROPN
gujaf-255	351	23	(	(	PUNCT
gujaf-255	351	24	2019	2019	NUM
gujaf-255	351	25	)	)	PUNCT
gujaf-255	351	26	.	.	PUNCT
gujaf-255	352	1	assessing	assess	VERB
gujaf-255	352	2	working	work	VERB
gujaf-255	352	3	capital	capital	NOUN
gujaf-255	352	4	management	management	NOUN
gujaf-255	352	5	and	and	CCONJ
gujaf-255	352	6	performance	performance	NOUN
gujaf-255	352	7	of	of	ADP
gujaf-255	352	8	listed	list	VERB
gujaf-255	352	9	manufacturing	manufacturing	NOUN
gujaf-255	352	10	firms	firm	NOUN
gujaf-255	352	11	:	:	PUNCT
gujaf-255	352	12	nigeria	nigeria	PROPN
gujaf-255	352	13	evidence	evidence	NOUN
gujaf-255	352	14	.	.	PUNCT
gujaf-255	353	1	international	international	ADJ
gujaf-255	353	2	management	management	NOUN
gujaf-255	353	3	and	and	CCONJ
gujaf-255	353	4	business	business	NOUN
gujaf-255	353	5	review	review	NOUN
gujaf-255	353	6	journal	journal	NOUN
gujaf-255	353	7	,	,	PUNCT
gujaf-255	353	8	11(2	11(2	NUM
gujaf-255	353	9	)	)	PUNCT
gujaf-255	353	10	,	,	PUNCT
gujaf-255	353	11	27	27	NUM
gujaf-255	353	12	-	-	SYM
gujaf-255	353	13	34	34	NUM
gujaf-255	353	14	.	.	PUNCT
gujaf-255	354	1	barnett	barnett	PROPN
gujaf-255	354	2	,	,	PUNCT
gujaf-255	354	3	m.	m.	PROPN
gujaf-255	354	4	l.	l.	PROPN
gujaf-255	354	5	&	&	CCONJ
gujaf-255	354	6	salomon	salomon	PROPN
gujaf-255	354	7	,	,	PUNCT
gujaf-255	354	8	r.	r.	PROPN
gujaf-255	354	9	m.	m.	PROPN
gujaf-255	354	10	(	(	PUNCT
gujaf-255	354	11	2012	2012	NUM
gujaf-255	354	12	)	)	PUNCT
gujaf-255	354	13	.	.	PUNCT
gujaf-255	355	1	beyond	beyond	ADP
gujaf-255	355	2	dichotomy	dichotomy	NOUN
gujaf-255	355	3	:	:	PUNCT
gujaf-255	355	4	the	the	DET
gujaf-255	355	5	curvilinear	curvilinear	ADJ
gujaf-255	355	6	relationship	relationship	NOUN
gujaf-255	355	7	between	between	ADP
gujaf-255	355	8	social	social	ADJ
gujaf-255	355	9	responsibility	responsibility	NOUN
gujaf-255	355	10	and	and	CCONJ
gujaf-255	355	11	financial	financial	ADJ
gujaf-255	355	12	performance	performance	NOUN
gujaf-255	355	13	.	.	PUNCT
gujaf-255	356	1	strategic	strategic	ADJ
gujaf-255	356	2	management	management	NOUN
gujaf-255	356	3	journal	journal	NOUN
gujaf-255	356	4	,	,	PUNCT
gujaf-255	356	5	27	27	NUM
gujaf-255	356	6	,	,	PUNCT
gujaf-255	356	7	11	11	NUM
gujaf-255	356	8	-	-	SYM
gujaf-255	356	9	56	56	NUM
gujaf-255	356	10	.	.	PUNCT
gujaf-255	357	1	bougheas	bougheas	PROPN
gujaf-255	358	1	,	,	PUNCT
gujaf-255	358	2	s.	s.	PROPN
gujaf-255	358	3	m.	m.	PROPN
gujaf-255	358	4	(	(	PUNCT
gujaf-255	358	5	2009	2009	NUM
gujaf-255	358	6	)	)	PUNCT
gujaf-255	358	7	.	.	PUNCT
gujaf-255	359	1	corporate	corporate	ADJ
gujaf-255	359	2	trade	trade	NOUN
gujaf-255	359	3	credit	credit	NOUN
gujaf-255	359	4	and	and	CCONJ
gujaf-255	359	5	inventories	inventory	NOUN
gujaf-255	359	6	.	.	PUNCT
gujaf-255	360	1	:	:	PUNCT
gujaf-255	360	2	new	new	ADJ
gujaf-255	360	3	evidence	evidence	NOUN
gujaf-255	360	4	of	of	ADP
gujaf-255	360	5	a	a	DET
gujaf-255	360	6	trade	trade	NOUN
gujaf-255	360	7	-	-	PUNCT
gujaf-255	360	8	off	off	NOUN
gujaf-255	360	9	from	from	ADP
gujaf-255	360	10	accounts	account	NOUN
gujaf-255	360	11	payable	payable	ADJ
gujaf-255	360	12	and	and	CCONJ
gujaf-255	360	13	receivable	receivable	ADJ
gujaf-255	360	14	.	.	PUNCT
gujaf-255	361	1	journal	journal	NOUN
gujaf-255	361	2	of	of	ADP
gujaf-255	361	3	banking	banking	NOUN
gujaf-255	361	4	and	and	CCONJ
gujaf-255	361	5	finance	finance	NOUN
gujaf-255	361	6	,	,	PUNCT
gujaf-255	361	7	33(2	33(2	NUM
gujaf-255	361	8	)	)	PUNCT
gujaf-255	361	9	,	,	PUNCT
gujaf-255	361	10	300	300	NUM
gujaf-255	361	11	-	-	SYM
gujaf-255	361	12	307	307	NUM
gujaf-255	361	13	.	.	PUNCT
gujaf-255	362	1	dan	dan	PROPN
gujaf-255	362	2	,	,	PUNCT
gujaf-255	362	3	p.	p.	PROPN
gujaf-255	362	4	b.	b.	PROPN
gujaf-255	362	5	s.	s.	PROPN
gujaf-255	362	6	(	(	PUNCT
gujaf-255	362	7	2020	2020	NUM
gujaf-255	362	8	)	)	PUNCT
gujaf-255	362	9	.	.	PUNCT
gujaf-255	363	1	account	account	NOUN
gujaf-255	363	2	receivables	receivables	NOUN
gujaf-255	363	3	management	management	NOUN
gujaf-255	363	4	and	and	CCONJ
gujaf-255	363	5	corporate	corporate	ADJ
gujaf-255	363	6	performance	performance	NOUN
gujaf-255	363	7	:	:	PUNCT
gujaf-255	363	8	an	an	DET
gujaf-255	363	9	empirical	empirical	ADJ
gujaf-255	363	10	evidence	evidence	NOUN
gujaf-255	363	11	from	from	ADP
gujaf-255	363	12	reported	report	VERB
gujaf-255	363	13	manufacturing	manufacturing	NOUN
gujaf-255	363	14	companies	company	NOUN
gujaf-255	363	15	in	in	ADP
gujaf-255	363	16	nigeria	nigeria	PROPN
gujaf-255	363	17	.	.	PUNCT
gujaf-255	364	1	inosr	inosr	ADJ
gujaf-255	364	2	arts	art	NOUN
gujaf-255	364	3	and	and	CCONJ
gujaf-255	364	4	management	management	NOUN
gujaf-255	364	5	,	,	PUNCT
gujaf-255	364	6	6(1	6(1	NUM
gujaf-255	364	7	)	)	PUNCT
gujaf-255	364	8	,	,	PUNCT
gujaf-255	364	9	116	116	NUM
gujaf-255	364	10	-	-	SYM
gujaf-255	364	11	129	129	NUM
gujaf-255	364	12	.	.	PUNCT
gujaf-255	365	1	duru	duru	PROPN
gujaf-255	365	2	,	,	PUNCT
gujaf-255	365	3	a.	a.	NOUN
gujaf-255	365	4	n.	n.	PROPN
gujaf-255	365	5	,	,	PUNCT
gujaf-255	365	6	ekwe	ekwe	ADJ
gujaf-255	365	7	,	,	PUNCT
gujaf-255	365	8	m.	m.	NOUN
gujaf-255	365	9	c.	c.	PROPN
gujaf-255	365	10	,	,	PUNCT
gujaf-255	365	11	&	&	CCONJ
gujaf-255	365	12	okpe	okpe	NOUN
gujaf-255	365	13	,	,	PUNCT
gujaf-255	365	14	i.	i.	PROPN
gujaf-255	365	15	i.	i.	PROPN
gujaf-255	365	16	(	(	PUNCT
gujaf-255	365	17	2014	2014	NUM
gujaf-255	365	18	)	)	PUNCT
gujaf-255	365	19	.	.	PUNCT
gujaf-255	366	1	accounts	account	VERB
gujaf-255	366	2	receivable	receivable	ADJ
gujaf-255	366	3	management	management	NOUN
gujaf-255	366	4	and	and	CCONJ
gujaf-255	366	5	corporate	corporate	ADJ
gujaf-255	366	6	performance	performance	NOUN
gujaf-255	366	7	of	of	ADP
gujaf-255	366	8	companies	company	NOUN
gujaf-255	366	9	in	in	ADP
gujaf-255	366	10	the	the	DET
gujaf-255	366	11	food	food	NOUN
gujaf-255	366	12	and	and	CCONJ
gujaf-255	366	13	beverage	beverage	NOUN
gujaf-255	366	14	industry	industry	NOUN
gujaf-255	366	15	:	:	PUNCT
gujaf-255	366	16	evidence	evidence	NOUN
gujaf-255	366	17	from	from	ADP
gujaf-255	366	18	nigeria	nigeria	PROPN
gujaf-255	366	19	.	.	PUNCT
gujaf-255	367	1	european	european	PROPN
gujaf-255	367	2	journal	journal	PROPN
gujaf-255	367	3	of	of	ADP
gujaf-255	367	4	accounting	accounting	NOUN
gujaf-255	367	5	auditing	auditing	NOUN
gujaf-255	367	6	and	and	CCONJ
gujaf-255	367	7	finance	finance	NOUN
gujaf-255	367	8	research	research	NOUN
gujaf-255	367	9	,	,	PUNCT
gujaf-255	367	10	2(10	2(10	NUM
gujaf-255	367	11	)	)	PUNCT
gujaf-255	367	12	,	,	PUNCT
gujaf-255	367	13	34	34	NUM
gujaf-255	367	14	-	-	SYM
gujaf-255	367	15	47	47	NUM
gujaf-255	367	16	.	.	PUNCT
gujaf-255	368	1	ferris	ferris	PROPN
gujaf-255	368	2	,	,	PUNCT
gujaf-255	368	3	j.	j.	PROPN
gujaf-255	368	4	(	(	PUNCT
gujaf-255	368	5	1981	1981	NUM
gujaf-255	368	6	)	)	PUNCT
gujaf-255	368	7	.	.	PUNCT
gujaf-255	369	1	a	a	DET
gujaf-255	369	2	transactions	transaction	NOUN
gujaf-255	369	3	theory	theory	NOUN
gujaf-255	369	4	of	of	ADP
gujaf-255	369	5	trade	trade	NOUN
gujaf-255	369	6	credit	credit	NOUN
gujaf-255	369	7	.	.	PUNCT
gujaf-255	370	1	quarterly	quarterly	ADJ
gujaf-255	370	2	journal	journal	NOUN
gujaf-255	370	3	of	of	ADP
gujaf-255	370	4	economics	economic	NOUN
gujaf-255	370	5	.	.	PUNCT
gujaf-255	371	1	gill	gill	PROPN
gujaf-255	371	2	,	,	PUNCT
gujaf-255	371	3	a.	a.	NOUN
gujaf-255	371	4	,	,	PUNCT
gujaf-255	371	5	bigger	big	ADJ
gujaf-255	371	6	,	,	PUNCT
gujaf-255	371	7	n.	n.	NOUN
gujaf-255	371	8	,	,	PUNCT
gujaf-255	371	9	&	&	CCONJ
gujaf-255	371	10	atnur	atnur	PROPN
gujaf-255	371	11	,	,	PUNCT
gujaf-255	371	12	c.	c.	PROPN
gujaf-255	371	13	(	(	PUNCT
gujaf-255	371	14	2010	2010	NUM
gujaf-255	371	15	)	)	PUNCT
gujaf-255	371	16	.	.	PUNCT
gujaf-255	372	1	the	the	DET
gujaf-255	372	2	relationship	relationship	NOUN
gujaf-255	372	3	between	between	ADP
gujaf-255	372	4	working	work	VERB
gujaf-255	372	5	capital	capital	NOUN
gujaf-255	372	6	management	management	NOUN
gujaf-255	372	7	and	and	CCONJ
gujaf-255	372	8	profitability	profitability	NOUN
gujaf-255	372	9	:	:	PUNCT
gujaf-255	372	10	evidence	evidence	NOUN
gujaf-255	372	11	from	from	ADP
gujaf-255	372	12	the	the	DET
gujaf-255	372	13	united	united	PROPN
gujaf-255	372	14	states	states	PROPN
gujaf-255	372	15	.	.	PUNCT
gujaf-255	373	1	business	business	NOUN
gujaf-255	373	2	and	and	CCONJ
gujaf-255	373	3	economic	economic	ADJ
gujaf-255	373	4	journal	journal	NOUN
gujaf-255	373	5	,	,	PUNCT
gujaf-255	373	6	10	10	NUM
gujaf-255	373	7	,	,	PUNCT
gujaf-255	373	8	1	1	NUM
gujaf-255	373	9	-	-	SYM
gujaf-255	373	10	9	9	NUM
gujaf-255	373	11	.	.	PUNCT
gujaf-255	374	1	gitahi	gitahi	NOUN
gujaf-255	374	2	,	,	PUNCT
gujaf-255	374	3	m.	m.	PROPN
gujaf-255	374	4	j.	j.	PROPN
gujaf-255	374	5	,	,	PUNCT
gujaf-255	374	6	naibei	naibei	PROPN
gujaf-255	374	7	,	,	PUNCT
gujaf-255	374	8	k.	k.	PROPN
gujaf-255	374	9	i.	i.	PROPN
gujaf-255	374	10	,	,	PUNCT
gujaf-255	374	11	&	&	CCONJ
gujaf-255	374	12	livingstone	livingstone	PROPN
gujaf-255	374	13	,	,	PUNCT
gujaf-255	374	14	k.	k.	PROPN
gujaf-255	374	15	(	(	PUNCT
gujaf-255	374	16	2020	2020	NUM
gujaf-255	374	17	)	)	PUNCT
gujaf-255	374	18	.	.	PUNCT
gujaf-255	375	1	management	management	NOUN
gujaf-255	375	2	of	of	ADP
gujaf-255	375	3	account	account	NOUN
gujaf-255	375	4	receivable	receivable	ADJ
gujaf-255	375	5	and	and	CCONJ
gujaf-255	375	6	financial	financial	ADJ
gujaf-255	375	7	performance	performance	NOUN
gujaf-255	375	8	of	of	ADP
gujaf-255	375	9	manufacturing	manufacturing	NOUN
gujaf-255	375	10	firms	firm	NOUN
gujaf-255	375	11	in	in	ADP
gujaf-255	375	12	nairobi	nairobi	PROPN
gujaf-255	375	13	stock	stock	PROPN
gujaf-255	375	14	exchange	exchange	PROPN
gujaf-255	375	15	,	,	PUNCT
gujaf-255	375	16	kenya	kenya	PROPN
gujaf-255	375	17	.	.	PUNCT
gujaf-255	376	1	international	international	ADJ
gujaf-255	376	2	journal	journal	PROPN
gujaf-255	376	3	of	of	ADP
gujaf-255	376	4	scientific	scientific	ADJ
gujaf-255	376	5	and	and	CCONJ
gujaf-255	376	6	research	research	NOUN
gujaf-255	376	7	publication	publication	NOUN
gujaf-255	376	8	,	,	PUNCT
gujaf-255	376	9	10(12	10(12	NUM
gujaf-255	376	10	)	)	PUNCT
gujaf-255	376	11	.	.	PUNCT
gujaf-255	377	1	ittner	ittner	PROPN
gujaf-255	377	2	,	,	PUNCT
gujaf-255	377	3	c.	c.	PROPN
gujaf-255	377	4	&	&	CCONJ
gujaf-255	377	5	larcker	larcker	PROPN
gujaf-255	377	6	,	,	PUNCT
gujaf-255	377	7	d.	d.	PROPN
gujaf-255	377	8	(	(	PUNCT
gujaf-255	377	9	2013	2013	NUM
gujaf-255	377	10	)	)	PUNCT
gujaf-255	377	11	.	.	PUNCT
gujaf-255	378	1	are	be	AUX
gujaf-255	378	2	nonfinancial	nonfinancial	ADJ
gujaf-255	378	3	measures	measure	NOUN
gujaf-255	378	4	leading	leading	ADJ
gujaf-255	378	5	indicators	indicator	NOUN
gujaf-255	378	6	of	of	ADP
gujaf-255	378	7	financial	financial	ADJ
gujaf-255	378	8	performance	performance	NOUN
gujaf-255	378	9	?	?	PUNCT
gujaf-255	379	1	an	an	DET
gujaf-255	379	2	analysis	analysis	NOUN
gujaf-255	379	3	of	of	ADP
gujaf-255	379	4	customer	customer	NOUN
gujaf-255	379	5	satisfaction	satisfaction	NOUN
gujaf-255	379	6	.	.	PUNCT
gujaf-255	380	1	journal	journal	NOUN
gujaf-255	380	2	of	of	ADP
gujaf-255	380	3	accounting	accounting	NOUN
gujaf-255	380	4	research	research	NOUN
gujaf-255	380	5	,	,	PUNCT
gujaf-255	380	6	36(3	36(3	NUM
gujaf-255	380	7	)	)	PUNCT
gujaf-255	380	8	,	,	PUNCT
gujaf-255	380	9	1	1	NUM
gujaf-255	380	10	-	-	SYM
gujaf-255	380	11	36	36	NUM
gujaf-255	380	12	.	.	PUNCT
gujaf-255	381	1	jegede	jegede	NOUN
gujaf-255	381	2	.	.	PUNCT
gujaf-255	382	1	m.	m.	NOUN
gujaf-255	382	2	(	(	PUNCT
gujaf-255	382	3	2017	2017	NUM
gujaf-255	382	4	)	)	PUNCT
gujaf-255	382	5	.	.	PUNCT
gujaf-255	383	1	ajaokuta	ajaokuta	PROPN
gujaf-255	383	2	steel	steel	PROPN
gujaf-255	383	3	and	and	CCONJ
gujaf-255	383	4	nigeria	nigeria	PROPN
gujaf-255	383	5	’s	’s	PART
gujaf-255	383	6	industrialization	industrialization	NOUN
gujaf-255	383	7	dream	dream	NOUN
gujaf-255	383	8	,	,	PUNCT
gujaf-255	383	9	retrieved	retrieve	VERB
gujaf-255	383	10	july	july	PROPN
gujaf-255	383	11	11	11	NUM
gujaf-255	383	12	,	,	PUNCT
gujaf-255	383	13	2022	2022	NUM
gujaf-255	383	14	,	,	PUNCT
gujaf-255	383	15	from	from	ADP
gujaf-255	383	16	www.independentnews.ng	www.independentnews.ng	PROPN
gujaf-255	383	17	http://www.independentnews.ng/	http://www.independentnews.ng/	PROPN
gujaf-255	383	18	226	226	NUM
gujaf-255	383	19	karma	karma	NOUN
gujaf-255	383	20	,	,	PUNCT
gujaf-255	383	21	i.	i.	NOUN
gujaf-255	383	22	m.	m.	PROPN
gujaf-255	383	23	,	,	PUNCT
gujaf-255	383	24	&	&	CCONJ
gujaf-255	383	25	susanti	susanti	PROPN
gujaf-255	383	26	,	,	PUNCT
gujaf-255	383	27	j.	j.	PROPN
gujaf-255	383	28	(	(	PUNCT
gujaf-255	383	29	2017	2017	NUM
gujaf-255	383	30	)	)	PUNCT
gujaf-255	383	31	.	.	PUNCT
gujaf-255	384	1	development	development	NOUN
gujaf-255	384	2	of	of	ADP
gujaf-255	384	3	account	account	NOUN
gujaf-255	384	4	receivable	receivable	ADJ
gujaf-255	384	5	and	and	CCONJ
gujaf-255	384	6	payable	payable	ADJ
gujaf-255	384	7	system	system	NOUN
gujaf-255	384	8	for	for	ADP
gujaf-255	384	9	travel	travel	NOUN
gujaf-255	384	10	bureau	bureau	NOUN
gujaf-255	384	11	company	company	NOUN
gujaf-255	384	12	.	.	PUNCT
gujaf-255	385	1	the	the	DET
gujaf-255	385	2	2nd	2nd	ADJ
gujaf-255	385	3	international	international	ADJ
gujaf-255	385	4	join	join	NOUN
gujaf-255	385	5	comfrence	comfrence	NOUN
gujaf-255	385	6	on	on	ADP
gujaf-255	385	7	science	science	NOUN
gujaf-255	385	8	and	and	CCONJ
gujaf-255	385	9	technology(ijcst	technology(ijcst	PROPN
gujaf-255	385	10	)	)	PUNCT
gujaf-255	385	11	.	.	PUNCT
gujaf-255	386	1	liu	liu	PROPN
gujaf-255	386	2	,	,	PUNCT
gujaf-255	386	3	j.	j.	PROPN
gujaf-255	386	4	(	(	PUNCT
gujaf-255	386	5	2020	2020	NUM
gujaf-255	386	6	)	)	PUNCT
gujaf-255	386	7	.	.	PUNCT
gujaf-255	387	1	the	the	DET
gujaf-255	387	2	relationship	relationship	NOUN
gujaf-255	387	3	between	between	ADP
gujaf-255	387	4	accounts	account	NOUN
gujaf-255	387	5	receivable	receivable	ADJ
gujaf-255	387	6	management	management	NOUN
gujaf-255	387	7	and	and	CCONJ
gujaf-255	387	8	corporations	corporation	NOUN
gujaf-255	387	9	’	'	PUNCT
gujaf-255	387	10	financial	financial	ADJ
gujaf-255	387	11	performance	performance	NOUN
gujaf-255	387	12	.	.	PUNCT
gujaf-255	388	1	research	research	NOUN
gujaf-255	388	2	project	project	NOUN
gujaf-255	388	3	presented	present	VERB
gujaf-255	388	4	in	in	ADP
gujaf-255	388	5	partial	partial	ADJ
gujaf-255	388	6	fulfillment	fulfillment	NOUN
gujaf-255	388	7	of	of	ADP
gujaf-255	388	8	the	the	DET
gujaf-255	388	9	requirements	requirement	NOUN
gujaf-255	388	10	for	for	ADP
gujaf-255	388	11	the	the	DET
gujaf-255	388	12	bachelor	bachelor	NOUN
gujaf-255	388	13	of	of	ADP
gujaf-255	388	14	science	science	NOUN
gujaf-255	388	15	in	in	ADP
gujaf-255	388	16	accounting	account	VERB
gujaf-255	388	17	wenzhou	wenzhou	PROPN
gujaf-255	388	18	-	-	PUNCT
gujaf-255	388	19	kean	kean	PROPN
gujaf-255	388	20	university	university	PROPN
gujaf-255	388	21	.	.	PUNCT
gujaf-255	389	1	mihajlov	mihajlov	PROPN
gujaf-255	389	2	,	,	PUNCT
gujaf-255	389	3	k.	k.	PROPN
gujaf-255	389	4	d.	d.	PROPN
gujaf-255	389	5	(	(	PUNCT
gujaf-255	389	6	2013	2013	NUM
gujaf-255	389	7	)	)	PUNCT
gujaf-255	389	8	.	.	PUNCT
gujaf-255	390	1	inpact	inpact	PROPN
gujaf-255	390	2	of	of	ADP
gujaf-255	390	3	account	account	NOUN
gujaf-255	390	4	receivable	receivable	ADJ
gujaf-255	390	5	management	management	NOUN
gujaf-255	390	6	on	on	ADP
gujaf-255	390	7	the	the	DET
gujaf-255	390	8	profitability	profitability	NOUN
gujaf-255	390	9	during	during	ADP
gujaf-255	390	10	the	the	DET
gujaf-255	390	11	financial	financial	ADJ
gujaf-255	390	12	crisis	crisis	NOUN
gujaf-255	390	13	;	;	PUNCT
gujaf-255	390	14	evidence	evidence	NOUN
gujaf-255	390	15	from	from	ADP
gujaf-255	390	16	serbia	serbia	PROPN
gujaf-255	390	17	.	.	PUNCT
gujaf-255	391	1	9th	9th	ADJ
gujaf-255	391	2	international	international	ADJ
gujaf-255	391	3	asecu	asecu	ADJ
gujaf-255	391	4	comfrence	comfrence	NOUN
gujaf-255	391	5	on	on	ADP
gujaf-255	391	6	systematic	systematic	ADJ
gujaf-255	391	7	economics	economic	NOUN
gujaf-255	391	8	crisis	crisis	NOUN
gujaf-255	391	9	;	;	PUNCT
gujaf-255	391	10	current	current	ADJ
gujaf-255	391	11	issues	issue	NOUN
gujaf-255	391	12	and	and	CCONJ
gujaf-255	391	13	perspective	perspective	NOUN
gujaf-255	391	14	.	.	PUNCT
gujaf-255	392	1	munene	munene	PROPN
gujaf-255	392	2	,	,	PUNCT
gujaf-255	392	3	f.	f.	PROPN
gujaf-255	392	4	&	&	CCONJ
gujaf-255	392	5	tibbs	tibbs	PROPN
gujaf-255	392	6	,	,	PUNCT
gujaf-255	392	7	c.	c.	PROPN
gujaf-255	392	8	y.	y.	PROPN
gujaf-255	392	9	(	(	PUNCT
gujaf-255	392	10	2018	2018	NUM
gujaf-255	392	11	)	)	PUNCT
gujaf-255	392	12	.	.	PUNCT
gujaf-255	393	1	accounts	account	VERB
gujaf-255	393	2	receivable	receivable	ADJ
gujaf-255	393	3	management	management	NOUN
gujaf-255	393	4	and	and	CCONJ
gujaf-255	393	5	financial	financial	ADJ
gujaf-255	393	6	performance	performance	NOUN
gujaf-255	393	7	of	of	ADP
gujaf-255	393	8	embu	embu	NOUN
gujaf-255	393	9	water	water	NOUN
gujaf-255	393	10	and	and	CCONJ
gujaf-255	393	11	sanitation	sanitation	NOUN
gujaf-255	393	12	company	company	NOUN
gujaf-255	393	13	limited	limit	VERB
gujaf-255	393	14	,	,	PUNCT
gujaf-255	393	15	embu	embu	NOUN
gujaf-255	393	16	county	county	NOUN
gujaf-255	393	17	,	,	PUNCT
gujaf-255	393	18	kenya	kenya	PROPN
gujaf-255	393	19	.	.	PUNCT
gujaf-255	394	1	international	international	ADJ
gujaf-255	394	2	academic	academic	ADJ
gujaf-255	394	3	journal	journal	NOUN
gujaf-255	394	4	of	of	ADP
gujaf-255	394	5	economics	economic	NOUN
gujaf-255	394	6	and	and	CCONJ
gujaf-255	394	7	finance	finance	NOUN
gujaf-255	394	8	,	,	PUNCT
gujaf-255	394	9	3(2	3(2	NUM
gujaf-255	394	10	)	)	PUNCT
gujaf-255	394	11	,	,	PUNCT
gujaf-255	394	12	216	216	NUM
gujaf-255	394	13	-	-	SYM
gujaf-255	394	14	240	240	NUM
gujaf-255	394	15	owuor	owuor	NOUN
gujaf-255	394	16	,	,	PUNCT
gujaf-255	394	17	g.	g.	PROPN
gujaf-255	394	18	o.	o.	PROPN
gujaf-255	394	19	,	,	PUNCT
gujaf-255	394	20	nickson	nickson	PROPN
gujaf-255	394	21	agusioma	agusioma	PROPN
gujaf-255	394	22	,	,	PUNCT
gujaf-255	394	23	&	&	CCONJ
gujaf-255	394	24	wafula	wafula	PROPN
gujaf-255	394	25	,	,	PUNCT
gujaf-255	394	26	f.	f.	PROPN
gujaf-255	394	27	(	(	PUNCT
gujaf-255	394	28	2019	2019	NUM
gujaf-255	394	29	)	)	PUNCT
gujaf-255	394	30	.	.	PUNCT
gujaf-255	395	1	effect	effect	NOUN
gujaf-255	395	2	of	of	ADP
gujaf-255	395	3	accounts	account	NOUN
gujaf-255	395	4	receivable	receivable	ADJ
gujaf-255	395	5	management	management	NOUN
gujaf-255	395	6	on	on	ADP
gujaf-255	395	7	financial	financial	ADJ
gujaf-255	395	8	performance	performance	NOUN
gujaf-255	395	9	of	of	ADP
gujaf-255	395	10	chartered	charter	VERB
gujaf-255	395	11	public	public	ADJ
gujaf-255	395	12	universities	university	NOUN
gujaf-255	395	13	in	in	ADP
gujaf-255	395	14	kenya	kenya	PROPN
gujaf-255	395	15	george	george	PROPN
gujaf-255	395	16	okoth	okoth	PROPN
gujaf-255	395	17	owuor	owuor	NOUN
gujaf-255	395	18	.	.	PUNCT
gujaf-255	396	1	international	international	ADJ
gujaf-255	396	2	journal	journal	NOUN
gujaf-255	396	3	of	of	ADP
gujaf-255	396	4	current	current	ADJ
gujaf-255	396	5	aspects	aspect	NOUN
gujaf-255	396	6	in	in	ADP
gujaf-255	396	7	finance	finance	NOUN
gujaf-255	396	8	,	,	PUNCT
gujaf-255	396	9	banking	banking	NOUN
gujaf-255	396	10	and	and	CCONJ
gujaf-255	396	11	accounting	accounting	NOUN
gujaf-255	396	12	,	,	PUNCT
gujaf-255	396	13	,	,	PUNCT
gujaf-255	396	14	3(1	3(1	NUM
gujaf-255	396	15	)	)	PUNCT
gujaf-255	396	16	,	,	PUNCT
gujaf-255	396	17	73	73	NUM
gujaf-255	396	18	-	-	SYM
gujaf-255	396	19	83	83	NUM
gujaf-255	396	20	.	.	PUNCT
gujaf-255	397	1	sah	sah	PROPN
gujaf-255	397	2	,	,	PUNCT
gujaf-255	397	3	g.	g.	PROPN
gujaf-255	397	4	g.	g.	PROPN
gujaf-255	397	5	,	,	PUNCT
gujaf-255	397	6	(	(	PUNCT
gujaf-255	397	7	2022	2022	NUM
gujaf-255	397	8	)	)	PUNCT
gujaf-255	397	9	.	.	PUNCT
gujaf-255	398	1	influence	influence	NOUN
gujaf-255	398	2	of	of	ADP
gujaf-255	398	3	account	account	NOUN
gujaf-255	398	4	receivable	receivable	ADJ
gujaf-255	398	5	management	management	NOUN
gujaf-255	398	6	practices	practice	NOUN
gujaf-255	398	7	on	on	ADP
gujaf-255	398	8	the	the	DET
gujaf-255	398	9	performance	performance	NOUN
gujaf-255	398	10	of	of	ADP
gujaf-255	398	11	small	small	ADJ
gujaf-255	398	12	and	and	CCONJ
gujaf-255	398	13	medium	medium	ADJ
gujaf-255	398	14	scale	scale	NOUN
gujaf-255	398	15	enterprises	enterprise	NOUN
gujaf-255	398	16	.	.	PUNCT
gujaf-255	399	1	technium	technium	PROPN
gujaf-255	399	2	social	social	PROPN
gujaf-255	399	3	sciences	sciences	PROPN
gujaf-255	399	4	journal	journal	PROPN
gujaf-255	399	5	32	32	NUM
gujaf-255	399	6	,	,	PUNCT
gujaf-255	399	7	376	376	NUM
gujaf-255	399	8	-	-	SYM
gujaf-255	399	9	388	388	NUM
gujaf-255	399	10	.	.	PUNCT
gujaf-255	400	1	shah	shah	NOUN
gujaf-255	400	2	,	,	PUNCT
gujaf-255	400	3	v.	v.	ADP
gujaf-255	400	4	n.	n.	NOUN
gujaf-255	400	5	,	,	PUNCT
gujaf-255	400	6	(	(	PUNCT
gujaf-255	400	7	2020	2020	NUM
gujaf-255	400	8	)	)	PUNCT
gujaf-255	400	9	impact	impact	NOUN
gujaf-255	400	10	of	of	ADP
gujaf-255	400	11	receivables	receivables	NOUN
gujaf-255	400	12	management	management	NOUN
gujaf-255	400	13	on	on	ADP
gujaf-255	400	14	profitability	profitability	NOUN
gujaf-255	400	15	:	:	PUNCT
gujaf-255	400	16	a	a	DET
gujaf-255	400	17	study	study	NOUN
gujaf-255	400	18	on	on	ADP
gujaf-255	400	19	selected	select	VERB
gujaf-255	400	20	printing	printing	NOUN
gujaf-255	400	21	companies	company	NOUN
gujaf-255	400	22	listed	list	VERB
gujaf-255	400	23	at	at	ADP
gujaf-255	400	24	bse	bse	PROPN
gujaf-255	400	25	in	in	ADP
gujaf-255	400	26	india	india	PROPN
gujaf-255	400	27	.	.	PUNCT
gujaf-255	401	1	gap	gap	NOUN
gujaf-255	401	2	interdisciplinarities	interdisciplinaritie	NOUN
gujaf-255	401	3	:	:	PUNCT
gujaf-255	401	4	a	a	DET
gujaf-255	401	5	global	global	ADJ
gujaf-255	401	6	journal	journal	NOUN
gujaf-255	401	7	of	of	ADP
gujaf-255	401	8	interdisciplinary	interdisciplinary	ADJ
gujaf-255	401	9	studies	study	NOUN
gujaf-255	401	10	,	,	PUNCT
gujaf-255	401	11	3(2	3(2	NUM
gujaf-255	401	12	)	)	PUNCT
gujaf-255	401	13	,	,	PUNCT
gujaf-255	401	14	103	103	NUM
gujaf-255	401	15	-	-	SYM
gujaf-255	401	16	107	107	NUM
gujaf-255	401	17	.	.	PUNCT