id	sid	tid	token	lemma	pos
gujaf-256	1	1	i	i	PRON
gujaf-256	1	2	gusau	gusau	PROPN
gujaf-256	1	3	journal	journal	NOUN
gujaf-256	1	4	of	of	ADP
gujaf-256	1	5	accounting	accounting	NOUN
gujaf-256	1	6	and	and	CCONJ
gujaf-256	1	7	finance	finance	NOUN
gujaf-256	1	8	(	(	PUNCT
gujaf-256	1	9	gujaf	gujaf	NOUN
gujaf-256	1	10	)	)	PUNCT
gujaf-256	1	11	vol	vol	NOUN
gujaf-256	1	12	.	.	NOUN
gujaf-256	1	13	4	4	NUM
gujaf-256	1	14	issue	issue	NOUN
gujaf-256	1	15	2	2	NUM
gujaf-256	1	16	,	,	PUNCT
gujaf-256	1	17	october	october	PROPN
gujaf-256	1	18	,	,	PUNCT
gujaf-256	1	19	2023	2023	NUM
gujaf-256	1	20	issn	issn	X
gujaf-256	1	21	:	:	PUNCT
gujaf-256	1	22	2756	2756	NUM
gujaf-256	1	23	-	-	PUNCT
gujaf-256	1	24	665x	665x	NOUN
gujaf-256	1	25	a	a	DET
gujaf-256	1	26	publication	publication	NOUN
gujaf-256	1	27	of	of	ADP
gujaf-256	1	28	department	department	NOUN
gujaf-256	1	29	of	of	ADP
gujaf-256	1	30	accounting	accounting	NOUN
gujaf-256	1	31	and	and	CCONJ
gujaf-256	1	32	finance	finance	NOUN
gujaf-256	1	33	,	,	PUNCT
gujaf-256	1	34	faculty	faculty	NOUN
gujaf-256	1	35	of	of	ADP
gujaf-256	1	36	management	management	NOUN
gujaf-256	1	37	and	and	CCONJ
gujaf-256	1	38	social	social	ADJ
gujaf-256	1	39	sciences	science	NOUN
gujaf-256	1	40	,	,	PUNCT
gujaf-256	1	41	federal	federal	ADJ
gujaf-256	1	42	university	university	NOUN
gujaf-256	1	43	gusau	gusau	NOUN
gujaf-256	1	44	,	,	PUNCT
gujaf-256	1	45	zamfara	zamfara	PROPN
gujaf-256	1	46	state	state	PROPN
gujaf-256	1	47	-nigeria	-nigeria	PROPN
gujaf-256	1	48	ii	ii	PROPN
gujaf-256	1	49	©	©	PROPN
gujaf-256	1	50	department	department	PROPN
gujaf-256	1	51	of	of	ADP
gujaf-256	1	52	accounting	accounting	NOUN
gujaf-256	1	53	and	and	CCONJ
gujaf-256	1	54	finance	finance	NOUN
gujaf-256	1	55	,	,	PUNCT
gujaf-256	1	56	2023	2023	NUM
gujaf-256	1	57	vol	vol	NOUN
gujaf-256	1	58	.	.	NOUN
gujaf-256	1	59	4	4	NUM
gujaf-256	1	60	issue	issue	NOUN
gujaf-256	1	61	2	2	NUM
gujaf-256	1	62	october	october	PROPN
gujaf-256	1	63	,	,	PUNCT
gujaf-256	1	64	2023	2023	NUM
gujaf-256	1	65	issn	issn	X
gujaf-256	1	66	:	:	PUNCT
gujaf-256	1	67	2756	2756	NUM
gujaf-256	1	68	-	-	PUNCT
gujaf-256	1	69	665x	665x	NOUN
gujaf-256	1	70	a	a	DET
gujaf-256	1	71	publication	publication	NOUN
gujaf-256	1	72	of	of	ADP
gujaf-256	1	73	department	department	NOUN
gujaf-256	1	74	of	of	ADP
gujaf-256	1	75	accounting	accounting	NOUN
gujaf-256	1	76	and	and	CCONJ
gujaf-256	1	77	finance	finance	NOUN
gujaf-256	1	78	,	,	PUNCT
gujaf-256	1	79	faculty	faculty	NOUN
gujaf-256	1	80	of	of	ADP
gujaf-256	1	81	management	management	NOUN
gujaf-256	1	82	and	and	CCONJ
gujaf-256	1	83	social	social	ADJ
gujaf-256	1	84	sciences	science	NOUN
gujaf-256	1	85	,	,	PUNCT
gujaf-256	1	86	federal	federal	ADJ
gujaf-256	1	87	university	university	NOUN
gujaf-256	1	88	gusau	gusau	NOUN
gujaf-256	1	89	,	,	PUNCT
gujaf-256	1	90	zamfara	zamfara	PROPN
gujaf-256	1	91	state	state	NOUN
gujaf-256	1	92	-nigeria	-nigeria	PROPN
gujaf-256	1	93	all	all	DET
gujaf-256	1	94	rights	right	NOUN
gujaf-256	1	95	reserved	reserve	VERB
gujaf-256	1	96	except	except	SCONJ
gujaf-256	1	97	for	for	ADP
gujaf-256	1	98	academic	academic	ADJ
gujaf-256	1	99	purposes	purpose	NOUN
gujaf-256	1	100	no	no	DET
gujaf-256	1	101	part	part	NOUN
gujaf-256	1	102	or	or	CCONJ
gujaf-256	1	103	whole	whole	NOUN
gujaf-256	1	104	of	of	ADP
gujaf-256	1	105	this	this	DET
gujaf-256	1	106	publication	publication	NOUN
gujaf-256	1	107	is	be	AUX
gujaf-256	1	108	allowed	allow	VERB
gujaf-256	1	109	to	to	PART
gujaf-256	1	110	be	be	AUX
gujaf-256	1	111	reproduced	reproduce	VERB
gujaf-256	1	112	,	,	PUNCT
gujaf-256	1	113	stored	store	VERB
gujaf-256	1	114	in	in	ADP
gujaf-256	1	115	a	a	DET
gujaf-256	1	116	retrieval	retrieval	NOUN
gujaf-256	1	117	system	system	NOUN
gujaf-256	1	118	or	or	CCONJ
gujaf-256	1	119	transmitted	transmit	VERB
gujaf-256	1	120	in	in	ADP
gujaf-256	1	121	any	any	DET
gujaf-256	1	122	form	form	NOUN
gujaf-256	1	123	or	or	CCONJ
gujaf-256	1	124	by	by	ADP
gujaf-256	1	125	any	any	DET
gujaf-256	1	126	means	mean	NOUN
gujaf-256	1	127	be	be	AUX
gujaf-256	1	128	it	it	PRON
gujaf-256	1	129	mechanical	mechanical	ADJ
gujaf-256	1	130	,	,	PUNCT
gujaf-256	1	131	electrical	electrical	ADJ
gujaf-256	1	132	,	,	PUNCT
gujaf-256	1	133	photocopying	photocopying	NOUN
gujaf-256	1	134	,	,	PUNCT
gujaf-256	1	135	recording	recording	NOUN
gujaf-256	1	136	or	or	CCONJ
gujaf-256	1	137	otherwise	otherwise	ADV
gujaf-256	1	138	,	,	PUNCT
gujaf-256	1	139	without	without	ADP
gujaf-256	1	140	prior	prior	ADJ
gujaf-256	1	141	permission	permission	NOUN
gujaf-256	1	142	of	of	ADP
gujaf-256	1	143	the	the	DET
gujaf-256	1	144	copyright	copyright	NOUN
gujaf-256	1	145	owner	owner	NOUN
gujaf-256	1	146	.	.	PUNCT
gujaf-256	2	1	published	publish	VERB
gujaf-256	2	2	and	and	CCONJ
gujaf-256	2	3	printed	print	VERB
gujaf-256	2	4	by	by	ADP
gujaf-256	2	5	:	:	PUNCT
gujaf-256	2	6	ahmadu	ahmadu	PROPN
gujaf-256	2	7	bello	bello	PROPN
gujaf-256	2	8	university	university	PROPN
gujaf-256	2	9	press	press	NOUN
gujaf-256	2	10	limited	limit	VERB
gujaf-256	2	11	,	,	PUNCT
gujaf-256	2	12	zaria	zaria	PROPN
gujaf-256	2	13	kaduna	kaduna	PROPN
gujaf-256	2	14	state	state	PROPN
gujaf-256	2	15	,	,	PUNCT
gujaf-256	2	16	nigeria	nigeria	PROPN
gujaf-256	2	17	.	.	PUNCT
gujaf-256	3	1	tel	tel	ADP
gujaf-256	3	2	:	:	PUNCT
gujaf-256	3	3	08065949711	08065949711	NUM
gujaf-256	3	4	,	,	PUNCT
gujaf-256	3	5	069	069	NUM
gujaf-256	3	6	-	-	SYM
gujaf-256	3	7	879121	879121	NUM
gujaf-256	3	8	e	e	NOUN
gujaf-256	3	9	-	-	NOUN
gujaf-256	3	10	mail	mail	NOUN
gujaf-256	3	11	:	:	PUNCT
gujaf-256	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-256	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-256	4	1	website	website	NOUN
gujaf-256	4	2	:	:	PUNCT
gujaf-256	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-256	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-256	4	5	iii	iii	PROPN
gujaf-256	4	6	editorial	editorial	PROPN
gujaf-256	4	7	board	board	NOUN
gujaf-256	4	8	editor	editor	NOUN
gujaf-256	4	9	-	-	PUNCT
gujaf-256	4	10	in	in	ADP
gujaf-256	4	11	-	-	PUNCT
gujaf-256	4	12	chief	chief	NOUN
gujaf-256	4	13	:	:	PUNCT
gujaf-256	4	14	prof	prof	PROPN
gujaf-256	4	15	.	.	PUNCT
gujaf-256	4	16	shehu	shehu	PROPN
gujaf-256	4	17	usman	usman	PROPN
gujaf-256	4	18	hassan	hassan	PROPN
gujaf-256	4	19	department	department	PROPN
gujaf-256	4	20	of	of	ADP
gujaf-256	4	21	accounting	accounting	PROPN
gujaf-256	4	22	,	,	PUNCT
gujaf-256	4	23	federal	federal	ADJ
gujaf-256	4	24	university	university	PROPN
gujaf-256	4	25	of	of	ADP
gujaf-256	4	26	kashere	kashere	PROPN
gujaf-256	4	27	,	,	PUNCT
gujaf-256	4	28	gombe	gombe	ADJ
gujaf-256	4	29	state	state	NOUN
gujaf-256	4	30	.	.	PUNCT
gujaf-256	5	1	associate	associate	NOUN
gujaf-256	5	2	editor	editor	NOUN
gujaf-256	5	3	:	:	PUNCT
gujaf-256	5	4	dr	dr	PROPN
gujaf-256	5	5	.	.	PROPN
gujaf-256	5	6	muhammad	muhammad	PROPN
gujaf-256	5	7	mustapha	mustapha	PROPN
gujaf-256	5	8	bagudo	bagudo	PROPN
gujaf-256	5	9	department	department	PROPN
gujaf-256	5	10	of	of	ADP
gujaf-256	5	11	accounting	accounting	PROPN
gujaf-256	5	12	,	,	PUNCT
gujaf-256	5	13	ahmadu	ahmadu	PROPN
gujaf-256	5	14	bello	bello	PROPN
gujaf-256	5	15	university	university	PROPN
gujaf-256	5	16	zaria	zaria	PROPN
gujaf-256	5	17	,	,	PUNCT
gujaf-256	5	18	kaduna	kaduna	PROPN
gujaf-256	5	19	state	state	PROPN
gujaf-256	5	20	.	.	PUNCT
gujaf-256	6	1	managing	manage	VERB
gujaf-256	6	2	editor	editor	NOUN
gujaf-256	6	3	:	:	PUNCT
gujaf-256	6	4	umar	umar	PROPN
gujaf-256	6	5	farouk	farouk	PROPN
gujaf-256	6	6	abdulkarim	abdulkarim	PROPN
gujaf-256	6	7	department	department	PROPN
gujaf-256	6	8	of	of	ADP
gujaf-256	6	9	accounting	accounting	NOUN
gujaf-256	6	10	and	and	CCONJ
gujaf-256	6	11	finance	finance	NOUN
gujaf-256	6	12	,	,	PUNCT
gujaf-256	6	13	federal	federal	ADJ
gujaf-256	6	14	university	university	NOUN
gujaf-256	6	15	gusau	gusau	PROPN
gujaf-256	6	16	,	,	PUNCT
gujaf-256	6	17	zamfara	zamfara	PROPN
gujaf-256	6	18	state	state	PROPN
gujaf-256	6	19	.	.	PUNCT
gujaf-256	7	1	editorial	editorial	PROPN
gujaf-256	7	2	board	board	NOUN
gujaf-256	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-256	7	4	modu	modu	PROPN
gujaf-256	7	5	kumshe	kumshe	PROPN
gujaf-256	7	6	department	department	PROPN
gujaf-256	7	7	of	of	ADP
gujaf-256	7	8	accounting	accounting	PROPN
gujaf-256	7	9	,	,	PUNCT
gujaf-256	7	10	university	university	NOUN
gujaf-256	7	11	of	of	ADP
gujaf-256	7	12	maiduguri	maiduguri	PROPN
gujaf-256	7	13	,	,	PUNCT
gujaf-256	7	14	borno	borno	PROPN
gujaf-256	7	15	state	state	PROPN
gujaf-256	7	16	.	.	PUNCT
gujaf-256	8	1	prof	prof	PROPN
gujaf-256	8	2	ugochukwu	ugochukwu	PROPN
gujaf-256	8	3	c.	c.	PROPN
gujaf-256	8	4	nzewi	nzewi	VERB
gujaf-256	8	5	department	department	PROPN
gujaf-256	8	6	of	of	ADP
gujaf-256	8	7	accounting	accounting	PROPN
gujaf-256	8	8	,	,	PUNCT
gujaf-256	8	9	paul	paul	PROPN
gujaf-256	8	10	university	university	PROPN
gujaf-256	8	11	awka	awka	NOUN
gujaf-256	8	12	,	,	PUNCT
gujaf-256	8	13	anambra	anambra	PROPN
gujaf-256	8	14	state	state	PROPN
gujaf-256	8	15	.	.	PUNCT
gujaf-256	9	1	prof	prof	PROPN
gujaf-256	9	2	kabir	kabir	PROPN
gujaf-256	9	3	tahir	tahir	PROPN
gujaf-256	9	4	hamid	hamid	PROPN
gujaf-256	9	5	department	department	PROPN
gujaf-256	9	6	of	of	ADP
gujaf-256	9	7	accounting	accounting	PROPN
gujaf-256	9	8	,	,	PUNCT
gujaf-256	9	9	bayero	bayero	PROPN
gujaf-256	9	10	university	university	PROPN
gujaf-256	9	11	,	,	PUNCT
gujaf-256	9	12	kano	kano	PROPN
gujaf-256	9	13	,	,	PUNCT
gujaf-256	9	14	kano	kano	PROPN
gujaf-256	9	15	state	state	PROPN
gujaf-256	9	16	.	.	PUNCT
gujaf-256	10	1	prof	prof	PROPN
gujaf-256	10	2	.	.	PUNCT
gujaf-256	11	1	ekoja	ekoja	PROPN
gujaf-256	11	2	b.	b.	PROPN
gujaf-256	11	3	ekoja	ekoja	PROPN
gujaf-256	11	4	department	department	PROPN
gujaf-256	11	5	of	of	ADP
gujaf-256	11	6	accounting	accounting	PROPN
gujaf-256	11	7	,	,	PUNCT
gujaf-256	11	8	university	university	PROPN
gujaf-256	11	9	of	of	ADP
gujaf-256	11	10	jos	jos	PROPN
gujaf-256	11	11	.	.	PROPN
gujaf-256	11	12	prof	prof	PROPN
gujaf-256	11	13	.	.	PUNCT
gujaf-256	12	1	clifford	clifford	PROPN
gujaf-256	12	2	ofurum	ofurum	PROPN
gujaf-256	12	3	department	department	PROPN
gujaf-256	12	4	of	of	ADP
gujaf-256	12	5	accounting	accounting	PROPN
gujaf-256	12	6	,	,	PUNCT
gujaf-256	12	7	university	university	NOUN
gujaf-256	12	8	of	of	ADP
gujaf-256	12	9	portharcourt	portharcourt	PROPN
gujaf-256	12	10	,	,	PUNCT
gujaf-256	12	11	rivers	river	NOUN
gujaf-256	12	12	state	state	PROPN
gujaf-256	12	13	.	.	PUNCT
gujaf-256	13	1	prof	prof	PROPN
gujaf-256	13	2	.	.	PUNCT
gujaf-256	14	1	ahmad	ahmad	PROPN
gujaf-256	14	2	bello	bello	PROPN
gujaf-256	14	3	dogarawa	dogarawa	PROPN
gujaf-256	14	4	department	department	PROPN
gujaf-256	14	5	of	of	ADP
gujaf-256	14	6	accounting	accounting	NOUN
gujaf-256	14	7	,	,	PUNCT
gujaf-256	14	8	ahmadu	ahmadu	PROPN
gujaf-256	14	9	bello	bello	PROPN
gujaf-256	14	10	university	university	PROPN
gujaf-256	14	11	zaria	zaria	PROPN
gujaf-256	14	12	.	.	PUNCT
gujaf-256	15	1	prof	prof	PROPN
gujaf-256	15	2	.	.	PUNCT
gujaf-256	16	1	yusuf	yusuf	PROPN
gujaf-256	16	2	.	.	PUNCT
gujaf-256	17	1	b.	b.	PROPN
gujaf-256	17	2	rahman	rahman	PROPN
gujaf-256	17	3	department	department	PROPN
gujaf-256	17	4	of	of	ADP
gujaf-256	17	5	accounting	accounting	PROPN
gujaf-256	17	6	,	,	PUNCT
gujaf-256	17	7	lagos	lagos	NOUN
gujaf-256	17	8	state	state	PROPN
gujaf-256	17	9	university	university	PROPN
gujaf-256	17	10	,	,	PUNCT
gujaf-256	17	11	lagos	lagos	NOUN
gujaf-256	17	12	state	state	NOUN
gujaf-256	17	13	.	.	PUNCT
gujaf-256	18	1	prof	prof	PROPN
gujaf-256	18	2	.	.	PUNCT
gujaf-256	19	1	suleiman	suleiman	PROPN
gujaf-256	19	2	a.	a.	PROPN
gujaf-256	19	3	s.	s.	PROPN
gujaf-256	19	4	aruwa	aruwa	PROPN
gujaf-256	19	5	department	department	PROPN
gujaf-256	19	6	of	of	ADP
gujaf-256	19	7	accounting	accounting	PROPN
gujaf-256	19	8	,	,	PUNCT
gujaf-256	19	9	nasarawa	nasarawa	PROPN
gujaf-256	19	10	state	state	PROPN
gujaf-256	19	11	university	university	PROPN
gujaf-256	19	12	,	,	PUNCT
gujaf-256	19	13	keffi	keffi	PROPN
gujaf-256	19	14	,	,	PUNCT
gujaf-256	19	15	nasarawa	nasarawa	PROPN
gujaf-256	19	16	state	state	PROPN
gujaf-256	19	17	.	.	PUNCT
gujaf-256	20	1	prof	prof	PROPN
gujaf-256	20	2	.	.	PUNCT
gujaf-256	21	1	muhammad	muhammad	PROPN
gujaf-256	21	2	junaidu	junaidu	PROPN
gujaf-256	21	3	kurawa	kurawa	PROPN
gujaf-256	21	4	iv	iv	PROPN
gujaf-256	22	1	department	department	PROPN
gujaf-256	22	2	of	of	ADP
gujaf-256	22	3	accounting	accounting	PROPN
gujaf-256	22	4	,	,	PUNCT
gujaf-256	22	5	bayero	bayero	PROPN
gujaf-256	22	6	university	university	PROPN
gujaf-256	22	7	kano	kano	PROPN
gujaf-256	22	8	,	,	PUNCT
gujaf-256	22	9	kano	kano	PROPN
gujaf-256	22	10	state	state	PROPN
gujaf-256	22	11	.	.	PUNCT
gujaf-256	23	1	prof	prof	PROPN
gujaf-256	23	2	.	.	PUNCT
gujaf-256	24	1	muhammad	muhammad	PROPN
gujaf-256	24	2	habibu	habibu	ADJ
gujaf-256	24	3	sabari	sabari	PROPN
gujaf-256	24	4	department	department	PROPN
gujaf-256	24	5	of	of	ADP
gujaf-256	24	6	accounting	accounting	NOUN
gujaf-256	24	7	,	,	PUNCT
gujaf-256	24	8	ahmadu	ahmadu	PROPN
gujaf-256	24	9	bello	bello	PROPN
gujaf-256	24	10	university	university	PROPN
gujaf-256	24	11	,	,	PUNCT
gujaf-256	24	12	zaria	zaria	PROPN
gujaf-256	24	13	.	.	PUNCT
gujaf-256	24	14	prof	prof	PROPN
gujaf-256	24	15	.	.	PUNCT
gujaf-256	25	1	okpanachi	okpanachi	PROPN
gujaf-256	25	2	joshua	joshua	PROPN
gujaf-256	25	3	department	department	PROPN
gujaf-256	25	4	of	of	ADP
gujaf-256	25	5	accounting	accounting	NOUN
gujaf-256	25	6	and	and	CCONJ
gujaf-256	25	7	management	management	NOUN
gujaf-256	25	8	,	,	PUNCT
gujaf-256	25	9	nigerian	nigerian	ADJ
gujaf-256	25	10	defence	defence	PROPN
gujaf-256	25	11	academy	academy	PROPN
gujaf-256	25	12	,	,	PUNCT
gujaf-256	25	13	kaduna	kaduna	PROPN
gujaf-256	25	14	.	.	PROPN
gujaf-256	25	15	prof	prof	PROPN
gujaf-256	25	16	.	.	PUNCT
gujaf-256	26	1	hassan	hassan	PROPN
gujaf-256	26	2	ibrahim	ibrahim	PROPN
gujaf-256	26	3	department	department	PROPN
gujaf-256	26	4	of	of	ADP
gujaf-256	26	5	accounting	accounting	PROPN
gujaf-256	26	6	,	,	PUNCT
gujaf-256	26	7	ibb	ibb	NOUN
gujaf-256	26	8	university	university	NOUN
gujaf-256	26	9	,	,	PUNCT
gujaf-256	26	10	lapai	lapai	NOUN
gujaf-256	26	11	,	,	PUNCT
gujaf-256	26	12	niger	niger	NOUN
gujaf-256	26	13	state	state	NOUN
gujaf-256	26	14	.	.	PUNCT
gujaf-256	27	1	prof	prof	PROPN
gujaf-256	27	2	.	.	PUNCT
gujaf-256	28	1	ifeoma	ifeoma	PROPN
gujaf-256	28	2	mary	mary	PROPN
gujaf-256	28	3	okwo	okwo	PROPN
gujaf-256	28	4	department	department	PROPN
gujaf-256	28	5	of	of	ADP
gujaf-256	28	6	accounting	accounting	PROPN
gujaf-256	28	7	,	,	PUNCT
gujaf-256	28	8	enugu	enugu	PROPN
gujaf-256	28	9	state	state	PROPN
gujaf-256	28	10	university	university	PROPN
gujaf-256	28	11	of	of	ADP
gujaf-256	28	12	science	science	NOUN
gujaf-256	28	13	and	and	CCONJ
gujaf-256	28	14	technology	technology	NOUN
gujaf-256	28	15	,	,	PUNCT
gujaf-256	28	16	enugu	enugu	PROPN
gujaf-256	28	17	state	state	PROPN
gujaf-256	28	18	.	.	PUNCT
gujaf-256	29	1	prof	prof	PROPN
gujaf-256	29	2	.	.	PROPN
gujaf-256	30	1	aminu	aminu	PROPN
gujaf-256	30	2	isah	isah	PROPN
gujaf-256	30	3	department	department	PROPN
gujaf-256	30	4	of	of	ADP
gujaf-256	30	5	accounting	accounting	PROPN
gujaf-256	30	6	,	,	PUNCT
gujaf-256	30	7	bayero	bayero	PROPN
gujaf-256	30	8	university	university	PROPN
gujaf-256	30	9	,	,	PUNCT
gujaf-256	30	10	kano	kano	PROPN
gujaf-256	30	11	,	,	PUNCT
gujaf-256	30	12	kano	kano	PROPN
gujaf-256	30	13	state	state	PROPN
gujaf-256	30	14	.	.	PUNCT
gujaf-256	31	1	prof	prof	PROPN
gujaf-256	31	2	.	.	PUNCT
gujaf-256	32	1	ahmadu	ahmadu	PROPN
gujaf-256	32	2	bello	bello	PROPN
gujaf-256	32	3	department	department	PROPN
gujaf-256	32	4	of	of	ADP
gujaf-256	32	5	accounting	accounting	NOUN
gujaf-256	32	6	,	,	PUNCT
gujaf-256	32	7	ahmadu	ahmadu	PROPN
gujaf-256	32	8	bello	bello	PROPN
gujaf-256	32	9	university	university	PROPN
gujaf-256	32	10	,	,	PUNCT
gujaf-256	32	11	zaria	zaria	PROPN
gujaf-256	32	12	.	.	PUNCT
gujaf-256	33	1	prof	prof	PROPN
gujaf-256	33	2	.	.	PUNCT
gujaf-256	34	1	musa	musa	PROPN
gujaf-256	34	2	yelwa	yelwa	PROPN
gujaf-256	34	3	abubakar	abubakar	PROPN
gujaf-256	34	4	department	department	PROPN
gujaf-256	34	5	of	of	ADP
gujaf-256	34	6	accounting	accounting	PROPN
gujaf-256	34	7	,	,	PUNCT
gujaf-256	34	8	usmanu	usmanu	PROPN
gujaf-256	34	9	danfodiyo	danfodiyo	PROPN
gujaf-256	34	10	university	university	PROPN
gujaf-256	34	11	,	,	PUNCT
gujaf-256	34	12	sokoto	sokoto	PROPN
gujaf-256	34	13	state	state	PROPN
gujaf-256	34	14	.	.	PUNCT
gujaf-256	35	1	prof	prof	PROPN
gujaf-256	35	2	.	.	PUNCT
gujaf-256	36	1	salisu	salisu	PROPN
gujaf-256	36	2	abubakar	abubakar	PROPN
gujaf-256	36	3	department	department	PROPN
gujaf-256	36	4	of	of	ADP
gujaf-256	36	5	accounting	accounting	NOUN
gujaf-256	36	6	,	,	PUNCT
gujaf-256	36	7	ahmadu	ahmadu	PROPN
gujaf-256	36	8	bello	bello	PROPN
gujaf-256	36	9	university	university	PROPN
gujaf-256	36	10	zaria	zaria	PROPN
gujaf-256	36	11	,	,	PUNCT
gujaf-256	36	12	kaduna	kaduna	PROPN
gujaf-256	36	13	state	state	PROPN
gujaf-256	36	14	.	.	PUNCT
gujaf-256	37	1	prof	prof	PROPN
gujaf-256	37	2	.	.	PUNCT
gujaf-256	38	1	isaq	isaq	PROPN
gujaf-256	38	2	alhaji	alhaji	PROPN
gujaf-256	38	3	samaila	samaila	PROPN
gujaf-256	38	4	department	department	PROPN
gujaf-256	38	5	of	of	ADP
gujaf-256	38	6	accounting	accounting	PROPN
gujaf-256	38	7	,	,	PUNCT
gujaf-256	38	8	bayero	bayero	PROPN
gujaf-256	38	9	university	university	NOUN
gujaf-256	38	10	,	,	PUNCT
gujaf-256	38	11	kano	kano	PROPN
gujaf-256	38	12	state	state	PROPN
gujaf-256	38	13	.	.	PUNCT
gujaf-256	39	1	dr	dr	PROPN
gujaf-256	39	2	.	.	PROPN
gujaf-256	39	3	fatima	fatima	PROPN
gujaf-256	39	4	alfa	alfa	PROPN
gujaf-256	39	5	department	department	PROPN
gujaf-256	39	6	of	of	ADP
gujaf-256	39	7	accounting	accounting	PROPN
gujaf-256	39	8	,	,	PUNCT
gujaf-256	39	9	university	university	NOUN
gujaf-256	39	10	of	of	ADP
gujaf-256	39	11	maiduguri	maiduguri	PROPN
gujaf-256	39	12	,	,	PUNCT
gujaf-256	39	13	borno	borno	PROPN
gujaf-256	39	14	state	state	PROPN
gujaf-256	39	15	.	.	PUNCT
gujaf-256	40	1	dr	dr	PROPN
gujaf-256	40	2	.	.	PROPN
gujaf-256	40	3	sunusi	sunusi	PROPN
gujaf-256	40	4	sa'ad	sa'ad	PROPN
gujaf-256	40	5	ahmad	ahmad	PROPN
gujaf-256	40	6	department	department	PROPN
gujaf-256	40	7	of	of	ADP
gujaf-256	40	8	accounting	accounting	PROPN
gujaf-256	40	9	,	,	PUNCT
gujaf-256	40	10	federal	federal	ADJ
gujaf-256	40	11	university	university	NOUN
gujaf-256	40	12	dutse	dutse	NOUN
gujaf-256	40	13	,	,	PUNCT
gujaf-256	40	14	jigawa	jigawa	PROPN
gujaf-256	40	15	state	state	PROPN
gujaf-256	40	16	.	.	PUNCT
gujaf-256	41	1	dr	dr	PROPN
gujaf-256	41	2	.	.	PROPN
gujaf-256	41	3	nasiru	nasiru	PROPN
gujaf-256	41	4	a.	a.	PROPN
gujaf-256	41	5	ka’oje	ka’oje	PROPN
gujaf-256	41	6	department	department	PROPN
gujaf-256	41	7	of	of	ADP
gujaf-256	41	8	accounting	accounting	PROPN
gujaf-256	41	9	,	,	PUNCT
gujaf-256	41	10	usmanu	usmanu	PROPN
gujaf-256	41	11	danfodiyo	danfodiyo	PROPN
gujaf-256	41	12	university	university	PROPN
gujaf-256	41	13	sokoto	sokoto	PROPN
gujaf-256	41	14	state	state	PROPN
gujaf-256	41	15	.	.	PUNCT
gujaf-256	42	1	dr	dr	PROPN
gujaf-256	42	2	.	.	PROPN
gujaf-256	42	3	aminu	aminu	PROPN
gujaf-256	42	4	abdullahi	abdullahi	PROPN
gujaf-256	42	5	v	v	PROPN
gujaf-256	42	6	department	department	PROPN
gujaf-256	42	7	of	of	ADP
gujaf-256	42	8	accounting	accounting	PROPN
gujaf-256	42	9	,	,	PUNCT
gujaf-256	42	10	usmanu	usmanu	PROPN
gujaf-256	42	11	danfodiyo	danfodiyo	PROPN
gujaf-256	42	12	university	university	PROPN
gujaf-256	42	13	sokoto	sokoto	PROPN
gujaf-256	42	14	,	,	PUNCT
gujaf-256	42	15	state	state	PROPN
gujaf-256	42	16	.	.	PUNCT
gujaf-256	43	1	dr	dr	PROPN
gujaf-256	43	2	.	.	PROPN
gujaf-256	43	3	onipeadebenege	onipeadebenege	PROPN
gujaf-256	43	4	yahaya	yahaya	PROPN
gujaf-256	43	5	department	department	PROPN
gujaf-256	43	6	of	of	ADP
gujaf-256	43	7	accounting	accounting	PROPN
gujaf-256	43	8	,	,	PUNCT
gujaf-256	43	9	nigerian	nigerian	ADJ
gujaf-256	43	10	defence	defence	PROPN
gujaf-256	43	11	academy	academy	PROPN
gujaf-256	43	12	,	,	PUNCT
gujaf-256	43	13	kaduna	kaduna	PROPN
gujaf-256	43	14	state	state	PROPN
gujaf-256	43	15	.	.	PUNCT
gujaf-256	44	1	dr	dr	PROPN
gujaf-256	44	2	.	.	PROPN
gujaf-256	44	3	saidu	saidu	PROPN
gujaf-256	44	4	adamu	adamu	PROPN
gujaf-256	44	5	department	department	PROPN
gujaf-256	44	6	of	of	ADP
gujaf-256	44	7	accounting	accounting	PROPN
gujaf-256	44	8	,	,	PUNCT
gujaf-256	44	9	federal	federal	ADJ
gujaf-256	44	10	university	university	PROPN
gujaf-256	44	11	of	of	ADP
gujaf-256	44	12	kashere	kashere	PROPN
gujaf-256	44	13	,	,	PUNCT
gujaf-256	44	14	gombe	gombe	ADJ
gujaf-256	44	15	state	state	NOUN
gujaf-256	44	16	.	.	PUNCT
gujaf-256	45	1	dr	dr	PROPN
gujaf-256	45	2	.	.	PROPN
gujaf-256	45	3	nasiru	nasiru	PROPN
gujaf-256	45	4	yunusa	yunusa	PROPN
gujaf-256	45	5	department	department	PROPN
gujaf-256	45	6	of	of	ADP
gujaf-256	45	7	accounting	accounting	NOUN
gujaf-256	45	8	,	,	PUNCT
gujaf-256	45	9	ahmadu	ahmadu	PROPN
gujaf-256	45	10	bello	bello	PROPN
gujaf-256	45	11	university	university	PROPN
gujaf-256	45	12	zaria	zaria	PROPN
gujaf-256	45	13	.	.	PUNCT
gujaf-256	46	1	dr	dr	PROPN
gujaf-256	46	2	.	.	PROPN
gujaf-256	46	3	aisha	aisha	PROPN
gujaf-256	46	4	nuhu	nuhu	PROPN
gujaf-256	46	5	muhammad	muhammad	PROPN
gujaf-256	46	6	department	department	PROPN
gujaf-256	46	7	of	of	ADP
gujaf-256	46	8	accounting	accounting	PROPN
gujaf-256	46	9	,	,	PUNCT
gujaf-256	46	10	ahmadu	ahmadu	PROPN
gujaf-256	46	11	bello	bello	PROPN
gujaf-256	46	12	university	university	PROPN
gujaf-256	46	13	zaria	zaria	PROPN
gujaf-256	46	14	.	.	PUNCT
gujaf-256	47	1	dr	dr	PROPN
gujaf-256	47	2	.	.	PROPN
gujaf-256	47	3	lawal	lawal	PROPN
gujaf-256	47	4	muhammad	muhammad	PROPN
gujaf-256	47	5	department	department	PROPN
gujaf-256	47	6	of	of	ADP
gujaf-256	47	7	accounting	accounting	PROPN
gujaf-256	47	8	,	,	PUNCT
gujaf-256	47	9	ahmadu	ahmadu	PROPN
gujaf-256	47	10	bello	bello	PROPN
gujaf-256	47	11	university	university	PROPN
gujaf-256	47	12	zaria	zaria	PROPN
gujaf-256	47	13	.	.	PUNCT
gujaf-256	48	1	dr	dr	PROPN
gujaf-256	48	2	.	.	PROPN
gujaf-256	48	3	farouk	farouk	PROPN
gujaf-256	48	4	adeza	adeza	PROPN
gujaf-256	48	5	school	school	NOUN
gujaf-256	48	6	of	of	ADP
gujaf-256	48	7	business	business	NOUN
gujaf-256	48	8	and	and	CCONJ
gujaf-256	48	9	entrepreneurship	entrepreneurship	NOUN
gujaf-256	48	10	,	,	PUNCT
gujaf-256	48	11	american	american	PROPN
gujaf-256	48	12	university	university	PROPN
gujaf-256	48	13	of	of	ADP
gujaf-256	48	14	nigeria	nigeria	PROPN
gujaf-256	48	15	,	,	PUNCT
gujaf-256	48	16	yola	yola	PROPN
gujaf-256	48	17	.	.	PUNCT
gujaf-256	49	1	dr	dr	PROPN
gujaf-256	49	2	.	.	PROPN
gujaf-256	49	3	bashir	bashir	PROPN
gujaf-256	49	4	umar	umar	PROPN
gujaf-256	49	5	farouk	farouk	PROPN
gujaf-256	49	6	department	department	PROPN
gujaf-256	49	7	of	of	ADP
gujaf-256	49	8	economics	economic	NOUN
gujaf-256	49	9	,	,	PUNCT
gujaf-256	49	10	federal	federal	ADJ
gujaf-256	49	11	university	university	NOUN
gujaf-256	49	12	gusau	gusau	PROPN
gujaf-256	49	13	,	,	PUNCT
gujaf-256	49	14	zamfara	zamfara	PROPN
gujaf-256	49	15	state	state	PROPN
gujaf-256	49	16	.	.	PUNCT
gujaf-256	50	1	dr	dr	PROPN
gujaf-256	50	2	emmanuel	emmanuel	PROPN
gujaf-256	50	3	omokhuale	omokhuale	PROPN
gujaf-256	50	4	department	department	PROPN
gujaf-256	50	5	of	of	ADP
gujaf-256	50	6	mathematics	mathematics	PROPN
gujaf-256	50	7	,	,	PUNCT
gujaf-256	50	8	federal	federal	ADJ
gujaf-256	50	9	university	university	NOUN
gujaf-256	50	10	gusau	gusau	NOUN
gujaf-256	50	11	,	,	PUNCT
gujaf-256	50	12	zamfara	zamfara	PROPN
gujaf-256	50	13	.	.	PUNCT
gujaf-256	51	1	state	state	PROPN
gujaf-256	51	2	vi	vi	PROPN
gujaf-256	51	3	advisory	advisory	PROPN
gujaf-256	51	4	board	board	NOUN
gujaf-256	51	5	members	member	NOUN
gujaf-256	51	6	prof	prof	PROPN
gujaf-256	51	7	.	.	PUNCT
gujaf-256	52	1	kabiru	kabiru	PROPN
gujaf-256	52	2	isah	isah	PROPN
gujaf-256	52	3	dandago	dandago	PROPN
gujaf-256	52	4	,	,	PUNCT
gujaf-256	52	5	bayero	bayero	PROPN
gujaf-256	52	6	university	university	PROPN
gujaf-256	52	7	kano	kano	PROPN
gujaf-256	52	8	,	,	PUNCT
gujaf-256	52	9	kano	kano	PROPN
gujaf-256	52	10	state	state	PROPN
gujaf-256	52	11	.	.	PUNCT
gujaf-256	53	1	prof	prof	PROPN
gujaf-256	53	2	a	a	DET
gujaf-256	53	3	m	m	NOUN
gujaf-256	53	4	bashir	bashir	NOUN
gujaf-256	53	5	,	,	PUNCT
gujaf-256	53	6	usmanu	usmanu	PROPN
gujaf-256	53	7	danfodiyo	danfodiyo	PROPN
gujaf-256	53	8	university	university	PROPN
gujaf-256	53	9	sokoto	sokoto	PROPN
gujaf-256	53	10	,	,	PUNCT
gujaf-256	53	11	sokoto	sokoto	PROPN
gujaf-256	53	12	state	state	PROPN
gujaf-256	53	13	.	.	PUNCT
gujaf-256	54	1	prof	prof	PROPN
gujaf-256	54	2	.	.	PUNCT
gujaf-256	55	1	muhammad	muhammad	PROPN
gujaf-256	55	2	tanko	tanko	PROPN
gujaf-256	55	3	,	,	PUNCT
gujaf-256	55	4	kaduna	kaduna	PROPN
gujaf-256	55	5	state	state	PROPN
gujaf-256	55	6	university	university	PROPN
gujaf-256	55	7	,	,	PUNCT
gujaf-256	55	8	kaduna	kaduna	PROPN
gujaf-256	55	9	.	.	PROPN
gujaf-256	55	10	prof	prof	PROPN
gujaf-256	55	11	.	.	PUNCT
gujaf-256	55	12	bayero	bayero	PROPN
gujaf-256	56	1	a	a	DET
gujaf-256	56	2	m	m	NOUN
gujaf-256	56	3	sabir	sabir	NOUN
gujaf-256	56	4	,	,	PUNCT
gujaf-256	56	5	usmanu	usmanu	PROPN
gujaf-256	56	6	danfodiyo	danfodiyo	PROPN
gujaf-256	56	7	university	university	PROPN
gujaf-256	56	8	sokoto	sokoto	PROPN
gujaf-256	56	9	,	,	PUNCT
gujaf-256	56	10	sokoto	sokoto	PROPN
gujaf-256	56	11	state	state	PROPN
gujaf-256	56	12	.	.	PUNCT
gujaf-256	57	1	prof	prof	PROPN
gujaf-256	57	2	.	.	PUNCT
gujaf-256	58	1	aliyu	aliyu	PROPN
gujaf-256	58	2	sulaiman	sulaiman	PROPN
gujaf-256	58	3	kantudu	kantudu	PROPN
gujaf-256	58	4	,	,	PUNCT
gujaf-256	58	5	bayero	bayero	PROPN
gujaf-256	58	6	university	university	PROPN
gujaf-256	58	7	kano	kano	PROPN
gujaf-256	58	8	,	,	PUNCT
gujaf-256	58	9	kano	kano	PROPN
gujaf-256	58	10	state	state	PROPN
gujaf-256	58	11	.	.	PUNCT
gujaf-256	59	1	editorial	editorial	PROPN
gujaf-256	59	2	secretary	secretary	PROPN
gujaf-256	59	3	yazid	yazid	PROPN
gujaf-256	59	4	ibrahim	ibrahim	PROPN
gujaf-256	59	5	kabir	kabir	PROPN
gujaf-256	59	6	department	department	PROPN
gujaf-256	59	7	of	of	ADP
gujaf-256	59	8	accounting	accounting	NOUN
gujaf-256	59	9	and	and	CCONJ
gujaf-256	59	10	finance	finance	NOUN
gujaf-256	59	11	,	,	PUNCT
gujaf-256	59	12	federal	federal	ADJ
gujaf-256	59	13	university	university	NOUN
gujaf-256	59	14	gusau	gusau	PROPN
gujaf-256	59	15	,	,	PUNCT
gujaf-256	59	16	zamfara	zamfara	PROPN
gujaf-256	59	17	state	state	PROPN
gujaf-256	59	18	.	.	PUNCT
gujaf-256	60	1	vii	vii	PROPN
gujaf-256	60	2	call	call	PROPN
gujaf-256	60	3	for	for	ADP
gujaf-256	60	4	papers	paper	NOUN
gujaf-256	60	5	the	the	DET
gujaf-256	60	6	editorial	editorial	ADJ
gujaf-256	60	7	board	board	NOUN
gujaf-256	60	8	of	of	ADP
gujaf-256	60	9	gusau	gusau	PROPN
gujaf-256	60	10	journal	journal	PROPN
gujaf-256	60	11	of	of	ADP
gujaf-256	60	12	accounting	accounting	NOUN
gujaf-256	60	13	and	and	CCONJ
gujaf-256	60	14	finance	finance	NOUN
gujaf-256	60	15	(	(	PUNCT
gujaf-256	60	16	gujaf	gujaf	NOUN
gujaf-256	60	17	)	)	PUNCT
gujaf-256	60	18	is	be	AUX
gujaf-256	60	19	hereby	hereby	ADV
gujaf-256	60	20	inviting	invite	VERB
gujaf-256	60	21	authors	author	NOUN
gujaf-256	60	22	to	to	PART
gujaf-256	60	23	submit	submit	VERB
gujaf-256	60	24	their	their	PRON
gujaf-256	60	25	unpublished	unpublished	ADJ
gujaf-256	60	26	manuscript	manuscript	NOUN
gujaf-256	60	27	for	for	ADP
gujaf-256	60	28	publication	publication	NOUN
gujaf-256	60	29	.	.	PUNCT
gujaf-256	61	1	the	the	DET
gujaf-256	61	2	journal	journal	NOUN
gujaf-256	61	3	is	be	AUX
gujaf-256	61	4	published	publish	VERB
gujaf-256	61	5	in	in	ADP
gujaf-256	61	6	two	two	NUM
gujaf-256	61	7	issues	issue	NOUN
gujaf-256	61	8	of	of	ADP
gujaf-256	61	9	april	april	PROPN
gujaf-256	61	10	and	and	CCONJ
gujaf-256	61	11	october	october	PROPN
gujaf-256	61	12	annually	annually	ADV
gujaf-256	61	13	.	.	PUNCT
gujaf-256	62	1	gujaf	gujaf	NOUN
gujaf-256	62	2	is	be	AUX
gujaf-256	62	3	a	a	DET
gujaf-256	62	4	double	double	ADJ
gujaf-256	62	5	-	-	PUNCT
gujaf-256	62	6	blind	blind	ADJ
gujaf-256	62	7	peer	peer	NOUN
gujaf-256	62	8	reviewed	review	VERB
gujaf-256	62	9	journal	journal	NOUN
gujaf-256	62	10	published	publish	VERB
gujaf-256	62	11	by	by	ADP
gujaf-256	62	12	the	the	DET
gujaf-256	62	13	department	department	NOUN
gujaf-256	62	14	of	of	ADP
gujaf-256	62	15	accounting	accounting	NOUN
gujaf-256	62	16	and	and	CCONJ
gujaf-256	62	17	finance	finance	NOUN
gujaf-256	62	18	,	,	PUNCT
gujaf-256	62	19	faculty	faculty	NOUN
gujaf-256	62	20	of	of	ADP
gujaf-256	62	21	management	management	NOUN
gujaf-256	62	22	and	and	CCONJ
gujaf-256	62	23	social	social	ADJ
gujaf-256	62	24	sciences	science	NOUN
gujaf-256	62	25	,	,	PUNCT
gujaf-256	62	26	federal	federal	ADJ
gujaf-256	62	27	university	university	NOUN
gujaf-256	62	28	gusau	gusau	NOUN
gujaf-256	62	29	,	,	PUNCT
gujaf-256	62	30	zamfara	zamfara	PROPN
gujaf-256	62	31	state	state	PROPN
gujaf-256	62	32	nigeria	nigeria	PROPN
gujaf-256	62	33	the	the	DET
gujaf-256	62	34	journal	journal	PROPN
gujaf-256	62	35	accepts	accept	VERB
gujaf-256	62	36	papers	paper	NOUN
gujaf-256	62	37	in	in	ADP
gujaf-256	62	38	all	all	DET
gujaf-256	62	39	areas	area	NOUN
gujaf-256	62	40	of	of	ADP
gujaf-256	62	41	accounting	accounting	NOUN
gujaf-256	62	42	and	and	CCONJ
gujaf-256	62	43	finance	finance	NOUN
gujaf-256	62	44	for	for	ADP
gujaf-256	62	45	publication	publication	NOUN
gujaf-256	62	46	which	which	PRON
gujaf-256	62	47	include	include	VERB
gujaf-256	62	48	:	:	PUNCT
gujaf-256	62	49	accounting	accounting	NOUN
gujaf-256	62	50	standards	standard	NOUN
gujaf-256	62	51	,	,	PUNCT
gujaf-256	62	52	accounting	account	VERB
gujaf-256	62	53	information	information	NOUN
gujaf-256	62	54	system	system	NOUN
gujaf-256	62	55	,	,	PUNCT
gujaf-256	62	56	financial	financial	ADJ
gujaf-256	62	57	reporting	reporting	NOUN
gujaf-256	62	58	,	,	PUNCT
gujaf-256	62	59	earnings	earning	NOUN
gujaf-256	62	60	management	management	NOUN
gujaf-256	62	61	,	,	PUNCT
gujaf-256	62	62	,	,	PUNCT
gujaf-256	62	63	auditing	auditing	NOUN
gujaf-256	62	64	and	and	CCONJ
gujaf-256	62	65	investigation	investigation	NOUN
gujaf-256	62	66	,	,	PUNCT
gujaf-256	62	67	auditing	auditing	NOUN
gujaf-256	62	68	and	and	CCONJ
gujaf-256	62	69	standards	standard	NOUN
gujaf-256	62	70	,	,	PUNCT
gujaf-256	62	71	public	public	ADJ
gujaf-256	62	72	sector	sector	NOUN
gujaf-256	62	73	accounting	accounting	NOUN
gujaf-256	62	74	and	and	CCONJ
gujaf-256	62	75	auditing	auditing	NOUN
gujaf-256	62	76	,	,	PUNCT
gujaf-256	62	77	taxation	taxation	NOUN
gujaf-256	62	78	and	and	CCONJ
gujaf-256	62	79	revenue	revenue	NOUN
gujaf-256	62	80	administration	administration	NOUN
gujaf-256	62	81	,	,	PUNCT
gujaf-256	62	82	corporate	corporate	ADJ
gujaf-256	62	83	governance	governance	NOUN
gujaf-256	62	84	issues	issue	NOUN
gujaf-256	62	85	,	,	PUNCT
gujaf-256	62	86	corporate	corporate	ADJ
gujaf-256	62	87	social	social	ADJ
gujaf-256	62	88	responsibility	responsibility	NOUN
gujaf-256	62	89	,	,	PUNCT
gujaf-256	62	90	sustainability	sustainability	NOUN
gujaf-256	62	91	and	and	CCONJ
gujaf-256	62	92	environmental	environmental	ADJ
gujaf-256	62	93	reporting	reporting	NOUN
gujaf-256	62	94	issue	issue	NOUN
gujaf-256	62	95	,	,	PUNCT
gujaf-256	62	96	information	information	NOUN
gujaf-256	62	97	and	and	CCONJ
gujaf-256	62	98	communication	communication	NOUN
gujaf-256	62	99	technology	technology	NOUN
gujaf-256	62	100	issues	issue	NOUN
gujaf-256	62	101	,	,	PUNCT
gujaf-256	62	102	bankruptcy	bankruptcy	NOUN
gujaf-256	62	103	prediction	prediction	NOUN
gujaf-256	62	104	,	,	PUNCT
gujaf-256	62	105	corporate	corporate	ADJ
gujaf-256	62	106	finance	finance	NOUN
gujaf-256	62	107	,	,	PUNCT
gujaf-256	62	108	personal	personal	ADJ
gujaf-256	62	109	finance	finance	NOUN
gujaf-256	62	110	,	,	PUNCT
gujaf-256	62	111	merger	merger	NOUN
gujaf-256	62	112	and	and	CCONJ
gujaf-256	62	113	acquisitions	acquisition	NOUN
gujaf-256	62	114	,	,	PUNCT
gujaf-256	62	115	capital	capital	NOUN
gujaf-256	62	116	structure	structure	NOUN
gujaf-256	62	117	,	,	PUNCT
gujaf-256	62	118	working	work	VERB
gujaf-256	62	119	capital	capital	NOUN
gujaf-256	62	120	management	management	NOUN
gujaf-256	62	121	,	,	PUNCT
gujaf-256	62	122	enterprises	enterprise	NOUN
gujaf-256	62	123	risk	risk	NOUN
gujaf-256	62	124	management	management	NOUN
gujaf-256	62	125	,	,	PUNCT
gujaf-256	62	126	entrepreneurship	entrepreneurship	NOUN
gujaf-256	62	127	,	,	PUNCT
gujaf-256	62	128	international	international	ADJ
gujaf-256	62	129	business	business	NOUN
gujaf-256	62	130	accounting	accounting	NOUN
gujaf-256	62	131	and	and	CCONJ
gujaf-256	62	132	finance	finance	NOUN
gujaf-256	62	133	,	,	PUNCT
gujaf-256	62	134	banking	banking	NOUN
gujaf-256	62	135	crises	crisis	NOUN
gujaf-256	62	136	,	,	PUNCT
gujaf-256	62	137	bank	bank	NOUN
gujaf-256	62	138	’s	’s	PART
gujaf-256	62	139	profitability	profitability	NOUN
gujaf-256	62	140	,	,	PUNCT
gujaf-256	62	141	risk	risk	NOUN
gujaf-256	62	142	and	and	CCONJ
gujaf-256	62	143	insurance	insurance	NOUN
gujaf-256	62	144	issue	issue	NOUN
gujaf-256	62	145	,	,	PUNCT
gujaf-256	62	146	islamic	islamic	ADJ
gujaf-256	62	147	finance	finance	NOUN
gujaf-256	62	148	,	,	PUNCT
gujaf-256	62	149	conventional	conventional	ADJ
gujaf-256	62	150	and	and	CCONJ
gujaf-256	62	151	islamic	islamic	ADJ
gujaf-256	62	152	banks	bank	NOUN
gujaf-256	62	153	and	and	CCONJ
gujaf-256	62	154	so	so	ADV
gujaf-256	62	155	forth	forth	ADV
gujaf-256	62	156	.	.	PUNCT
gujaf-256	63	1	guidelines	guideline	NOUN
gujaf-256	63	2	for	for	ADP
gujaf-256	63	3	submission	submission	NOUN
gujaf-256	63	4	and	and	CCONJ
gujaf-256	63	5	manuscript	manuscript	NOUN
gujaf-256	63	6	format	format	VERB
gujaf-256	63	7	the	the	DET
gujaf-256	63	8	submission	submission	NOUN
gujaf-256	63	9	language	language	NOUN
gujaf-256	63	10	is	be	AUX
gujaf-256	63	11	english	english	PROPN
gujaf-256	63	12	and	and	CCONJ
gujaf-256	63	13	must	must	AUX
gujaf-256	63	14	be	be	AUX
gujaf-256	63	15	a	a	DET
gujaf-256	63	16	well	well	ADV
gujaf-256	63	17	-	-	PUNCT
gujaf-256	63	18	researched	research	VERB
gujaf-256	63	19	original	original	ADJ
gujaf-256	63	20	manuscript	manuscript	NOUN
gujaf-256	63	21	that	that	PRON
gujaf-256	63	22	has	have	AUX
gujaf-256	63	23	not	not	PART
gujaf-256	63	24	previously	previously	ADV
gujaf-256	63	25	been	be	AUX
gujaf-256	63	26	submitted	submit	VERB
gujaf-256	63	27	elsewhere	elsewhere	ADV
gujaf-256	63	28	for	for	ADP
gujaf-256	63	29	publication	publication	NOUN
gujaf-256	63	30	.	.	PUNCT
gujaf-256	64	1	the	the	DET
gujaf-256	64	2	paper	paper	NOUN
gujaf-256	64	3	should	should	AUX
gujaf-256	64	4	not	not	PART
gujaf-256	64	5	exceed	exceed	VERB
gujaf-256	64	6	more	more	ADJ
gujaf-256	64	7	than	than	ADP
gujaf-256	64	8	15	15	NUM
gujaf-256	64	9	pages	page	NOUN
gujaf-256	64	10	on	on	ADP
gujaf-256	64	11	a4	a4	NOUN
gujaf-256	64	12	type	type	NOUN
gujaf-256	64	13	paper	paper	NOUN
gujaf-256	64	14	in	in	ADP
gujaf-256	64	15	ms	ms	ADJ
gujaf-256	64	16	-	-	PUNCT
gujaf-256	64	17	word	word	NOUN
gujaf-256	64	18	format	format	NOUN
gujaf-256	64	19	,	,	PUNCT
gujaf-256	64	20	1.5	1.5	NUM
gujaf-256	64	21	-	-	PUNCT
gujaf-256	64	22	line	line	NOUN
gujaf-256	64	23	spacing	spacing	NOUN
gujaf-256	64	24	,	,	PUNCT
gujaf-256	64	25	12	12	NUM
gujaf-256	64	26	font	font	NOUN
gujaf-256	64	27	size	size	NOUN
gujaf-256	64	28	in	in	ADP
gujaf-256	64	29	times	time	NOUN
gujaf-256	64	30	new	new	ADJ
gujaf-256	64	31	roman	roman	NOUN
gujaf-256	64	32	.	.	PUNCT
gujaf-256	65	1	manuscript	manuscript	NOUN
gujaf-256	65	2	should	should	AUX
gujaf-256	65	3	be	be	AUX
gujaf-256	65	4	tested	test	VERB
gujaf-256	65	5	for	for	ADP
gujaf-256	65	6	plagiarism	plagiarism	NOUN
gujaf-256	65	7	before	before	ADP
gujaf-256	65	8	submission	submission	NOUN
gujaf-256	65	9	,	,	PUNCT
gujaf-256	65	10	as	as	SCONJ
gujaf-256	65	11	the	the	DET
gujaf-256	65	12	maximum	maximum	ADJ
gujaf-256	65	13	similarity	similarity	NOUN
gujaf-256	65	14	index	index	NOUN
gujaf-256	65	15	acceptable	acceptable	ADJ
gujaf-256	65	16	by	by	ADP
gujaf-256	65	17	gujaf	gujaf	NOUN
gujaf-256	65	18	is	be	AUX
gujaf-256	65	19	25	25	NUM
gujaf-256	65	20	percent	percent	NOUN
gujaf-256	65	21	.	.	PUNCT
gujaf-256	66	1	furthermore	furthermore	ADV
gujaf-256	66	2	,	,	PUNCT
gujaf-256	66	3	the	the	DET
gujaf-256	66	4	length	length	NOUN
gujaf-256	66	5	of	of	ADP
gujaf-256	66	6	a	a	DET
gujaf-256	66	7	complete	complete	ADJ
gujaf-256	66	8	article	article	NOUN
gujaf-256	66	9	should	should	AUX
gujaf-256	66	10	not	not	PART
gujaf-256	66	11	exceed	exceed	VERB
gujaf-256	66	12	5000	5000	NUM
gujaf-256	66	13	words	word	NOUN
gujaf-256	66	14	including	include	VERB
gujaf-256	66	15	an	an	DET
gujaf-256	66	16	abstract	abstract	NOUN
gujaf-256	66	17	of	of	ADP
gujaf-256	66	18	not	not	PART
gujaf-256	66	19	more	more	ADJ
gujaf-256	66	20	than	than	ADP
gujaf-256	66	21	250	250	NUM
gujaf-256	66	22	words	word	NOUN
gujaf-256	66	23	with	with	ADP
gujaf-256	66	24	a	a	DET
gujaf-256	66	25	minimum	minimum	NOUN
gujaf-256	66	26	of	of	ADP
gujaf-256	66	27	four	four	NUM
gujaf-256	66	28	key	key	ADJ
gujaf-256	66	29	words	word	NOUN
gujaf-256	66	30	immediately	immediately	ADV
gujaf-256	66	31	after	after	ADP
gujaf-256	66	32	the	the	DET
gujaf-256	66	33	abstract	abstract	NOUN
gujaf-256	66	34	.	.	PUNCT
gujaf-256	67	1	all	all	DET
gujaf-256	67	2	references	reference	NOUN
gujaf-256	67	3	including	include	VERB
gujaf-256	67	4	in	in	ADP
gujaf-256	67	5	text	text	NOUN
gujaf-256	67	6	citation	citation	NOUN
gujaf-256	67	7	and	and	CCONJ
gujaf-256	67	8	reference	reference	NOUN
gujaf-256	67	9	list	list	NOUN
gujaf-256	67	10	,	,	PUNCT
gujaf-256	67	11	tables	table	NOUN
gujaf-256	67	12	and	and	CCONJ
gujaf-256	67	13	figures	figure	NOUN
gujaf-256	67	14	should	should	AUX
gujaf-256	67	15	be	be	AUX
gujaf-256	67	16	in	in	ADP
gujaf-256	67	17	line	line	NOUN
gujaf-256	67	18	with	with	ADP
gujaf-256	67	19	apa	apa	PROPN
gujaf-256	67	20	7th	7th	PROPN
gujaf-256	67	21	edition	edition	NOUN
gujaf-256	67	22	publication	publication	NOUN
gujaf-256	67	23	manual	manual	NOUN
gujaf-256	67	24	.	.	PUNCT
gujaf-256	68	1	finally	finally	ADV
gujaf-256	68	2	,	,	PUNCT
gujaf-256	68	3	manuscript	manuscript	NOUN
gujaf-256	68	4	should	should	AUX
gujaf-256	68	5	be	be	AUX
gujaf-256	68	6	send	send	VERB
gujaf-256	68	7	to	to	ADP
gujaf-256	68	8	our	our	PRON
gujaf-256	68	9	email	email	NOUN
gujaf-256	68	10	address	address	NOUN
gujaf-256	68	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-256	68	12	and	and	CCONJ
gujaf-256	68	13	a	a	DET
gujaf-256	68	14	copy	copy	NOUN
gujaf-256	68	15	to	to	ADP
gujaf-256	68	16	our	our	PRON
gujaf-256	68	17	website	website	NOUN
gujaf-256	68	18	on	on	ADP
gujaf-256	68	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-256	68	20	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-256	68	21	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	VERB
gujaf-256	68	22	viii	viii	ADJ
gujaf-256	68	23	publication	publication	NOUN
gujaf-256	68	24	procedure	procedure	NOUN
gujaf-256	68	25	after	after	ADP
gujaf-256	68	26	receiving	receive	VERB
gujaf-256	68	27	a	a	DET
gujaf-256	68	28	manuscript	manuscript	NOUN
gujaf-256	68	29	that	that	PRON
gujaf-256	68	30	is	be	AUX
gujaf-256	68	31	within	within	ADP
gujaf-256	68	32	the	the	DET
gujaf-256	68	33	similarity	similarity	NOUN
gujaf-256	68	34	index	index	NOUN
gujaf-256	68	35	threshold	threshold	NOUN
gujaf-256	68	36	,	,	PUNCT
gujaf-256	68	37	a	a	DET
gujaf-256	68	38	confirmation	confirmation	NOUN
gujaf-256	68	39	email	email	NOUN
gujaf-256	68	40	will	will	AUX
gujaf-256	68	41	be	be	AUX
gujaf-256	68	42	send	send	VERB
gujaf-256	68	43	together	together	ADV
gujaf-256	68	44	with	with	ADP
gujaf-256	68	45	a	a	DET
gujaf-256	68	46	request	request	NOUN
gujaf-256	68	47	to	to	PART
gujaf-256	68	48	pay	pay	VERB
gujaf-256	68	49	a	a	DET
gujaf-256	68	50	review	review	NOUN
gujaf-256	68	51	proceeding	proceeding	NOUN
gujaf-256	68	52	fee	fee	NOUN
gujaf-256	68	53	.	.	PUNCT
gujaf-256	69	1	at	at	ADP
gujaf-256	69	2	this	this	DET
gujaf-256	69	3	point	point	NOUN
gujaf-256	69	4	,	,	PUNCT
gujaf-256	69	5	the	the	DET
gujaf-256	69	6	editorial	editorial	ADJ
gujaf-256	69	7	board	board	NOUN
gujaf-256	69	8	will	will	AUX
gujaf-256	69	9	take	take	VERB
gujaf-256	69	10	a	a	DET
gujaf-256	69	11	decision	decision	NOUN
gujaf-256	69	12	on	on	ADP
gujaf-256	69	13	accepting	accept	VERB
gujaf-256	69	14	,	,	PUNCT
gujaf-256	69	15	rejecting	reject	VERB
gujaf-256	69	16	or	or	CCONJ
gujaf-256	69	17	making	make	VERB
gujaf-256	69	18	a	a	DET
gujaf-256	69	19	resubmission	resubmission	NOUN
gujaf-256	69	20	of	of	ADP
gujaf-256	69	21	the	the	DET
gujaf-256	69	22	manuscript	manuscript	NOUN
gujaf-256	69	23	based	base	VERB
gujaf-256	69	24	on	on	ADP
gujaf-256	69	25	the	the	DET
gujaf-256	69	26	outcome	outcome	NOUN
gujaf-256	69	27	of	of	ADP
gujaf-256	69	28	the	the	DET
gujaf-256	69	29	double	double	ADJ
gujaf-256	69	30	-	-	PUNCT
gujaf-256	69	31	blind	blind	ADJ
gujaf-256	69	32	peer	peer	NOUN
gujaf-256	69	33	review	review	NOUN
gujaf-256	69	34	.	.	PUNCT
gujaf-256	70	1	those	those	DET
gujaf-256	70	2	authors	author	NOUN
gujaf-256	70	3	whose	whose	DET
gujaf-256	70	4	manuscript	manuscript	NOUN
gujaf-256	70	5	were	be	AUX
gujaf-256	70	6	accepted	accept	VERB
gujaf-256	70	7	for	for	ADP
gujaf-256	70	8	publication	publication	NOUN
gujaf-256	70	9	will	will	AUX
gujaf-256	70	10	be	be	AUX
gujaf-256	70	11	asked	ask	VERB
gujaf-256	70	12	to	to	PART
gujaf-256	70	13	pay	pay	VERB
gujaf-256	70	14	a	a	DET
gujaf-256	70	15	publication	publication	NOUN
gujaf-256	70	16	fee	fee	NOUN
gujaf-256	70	17	,	,	PUNCT
gujaf-256	70	18	after	after	ADP
gujaf-256	70	19	effecting	effect	VERB
gujaf-256	70	20	all	all	DET
gujaf-256	70	21	suggested	suggest	VERB
gujaf-256	70	22	corrections	correction	NOUN
gujaf-256	70	23	and	and	CCONJ
gujaf-256	70	24	changes	change	NOUN
gujaf-256	70	25	made	make	VERB
gujaf-256	70	26	on	on	ADP
gujaf-256	70	27	the	the	DET
gujaf-256	70	28	manuscript	manuscript	NOUN
gujaf-256	70	29	.	.	PUNCT
gujaf-256	71	1	all	all	DET
gujaf-256	71	2	corrected	correct	VERB
gujaf-256	71	3	papers	paper	NOUN
gujaf-256	71	4	returned	return	VERB
gujaf-256	71	5	within	within	ADP
gujaf-256	71	6	the	the	DET
gujaf-256	71	7	specified	specify	VERB
gujaf-256	71	8	time	time	NOUN
gujaf-256	71	9	frame	frame	NOUN
gujaf-256	71	10	will	will	AUX
gujaf-256	71	11	be	be	AUX
gujaf-256	71	12	published	publish	VERB
gujaf-256	71	13	in	in	ADP
gujaf-256	71	14	that	that	DET
gujaf-256	71	15	issue	issue	NOUN
gujaf-256	71	16	.	.	PUNCT
gujaf-256	72	1	payment	payment	NOUN
gujaf-256	72	2	details	detail	NOUN
gujaf-256	72	3	bank	bank	NOUN
gujaf-256	72	4	:	:	PUNCT
gujaf-256	72	5	fcmb	fcmb	PROPN
gujaf-256	72	6	account	account	PROPN
gujaf-256	72	7	number	number	NOUN
gujaf-256	72	8	:	:	PUNCT
gujaf-256	72	9	7278465011	7278465011	NUM
gujaf-256	72	10	account	account	NOUN
gujaf-256	72	11	name	name	NOUN
gujaf-256	72	12	:	:	PUNCT
gujaf-256	72	13	gusau	gusau	PROPN
gujaf-256	72	14	journal	journal	NOUN
gujaf-256	72	15	of	of	ADP
gujaf-256	72	16	accounting	accounting	NOUN
gujaf-256	72	17	and	and	CCONJ
gujaf-256	72	18	finance	finance	NOUN
gujaf-256	72	19	for	for	ADP
gujaf-256	72	20	inquiry	inquiry	NOUN
gujaf-256	72	21	the	the	DET
gujaf-256	72	22	head	head	NOUN
gujaf-256	72	23	,	,	PUNCT
gujaf-256	72	24	department	department	NOUN
gujaf-256	72	25	of	of	ADP
gujaf-256	72	26	accounting	accounting	NOUN
gujaf-256	72	27	and	and	CCONJ
gujaf-256	72	28	finance	finance	NOUN
gujaf-256	72	29	,	,	PUNCT
gujaf-256	72	30	federal	federal	ADJ
gujaf-256	72	31	university	university	NOUN
gujaf-256	72	32	gusau	gusau	PROPN
gujaf-256	72	33	,	,	PUNCT
gujaf-256	72	34	zamfara	zamfara	PROPN
gujaf-256	72	35	state	state	PROPN
gujaf-256	72	36	.	.	PUNCT
gujaf-256	73	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-256	74	1	+2348069393824	+2348069393824	PRON
gujaf-256	74	2	for	for	ADP
gujaf-256	74	3	more	more	ADJ
gujaf-256	74	4	information	information	NOUN
gujaf-256	74	5	,	,	PUNCT
gujaf-256	74	6	contact	contact	VERB
gujaf-256	74	7	the	the	DET
gujaf-256	74	8	editor	editor	NOUN
gujaf-256	74	9	-	-	PUNCT
gujaf-256	74	10	in	in	ADP
gujaf-256	74	11	-	-	PUNCT
gujaf-256	74	12	chief	chief	NOUN
gujaf-256	74	13	on	on	ADP
gujaf-256	74	14	+2348067766435	+2348067766435	NUM
gujaf-256	74	15	the	the	DET
gujaf-256	74	16	associate	associate	ADJ
gujaf-256	74	17	editor	editor	NOUN
gujaf-256	74	18	on	on	ADP
gujaf-256	74	19	+2348036057525	+2348036057525	NUM
gujaf-256	74	20	or	or	CCONJ
gujaf-256	74	21	visit	visit	VERB
gujaf-256	74	22	our	our	PRON
gujaf-256	74	23	website	website	NOUN
gujaf-256	74	24	on	on	ADP
gujaf-256	74	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-256	74	26	or	or	CCONJ
gujaf-256	74	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-256	75	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-256	75	2	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-256	75	3	ix	ix	PROPN
gujaf-256	75	4	contents	content	NOUN
gujaf-256	75	5	board	board	NOUN
gujaf-256	75	6	characteristics	characteristic	NOUN
gujaf-256	75	7	and	and	CCONJ
gujaf-256	75	8	financial	financial	ADJ
gujaf-256	75	9	performance	performance	NOUN
gujaf-256	75	10	:	:	PUNCT
gujaf-256	75	11	evidence	evidence	NOUN
gujaf-256	75	12	from	from	ADP
gujaf-256	75	13	listed	list	VERB
gujaf-256	75	14	deposit	deposit	NOUN
gujaf-256	75	15	money	money	NOUN
gujaf-256	75	16	banks	bank	NOUN
gujaf-256	75	17	in	in	ADP
gujaf-256	75	18	nigeria	nigeria	PROPN
gujaf-256	75	19	1	1	NUM
gujaf-256	75	20	abdullahi	abdullahi	PROPN
gujaf-256	75	21	bala	bala	PROPN
gujaf-256	75	22	ado	ado	PROPN
gujaf-256	75	23	,	,	PUNCT
gujaf-256	75	24	norfadzilah	norfadzilah	PROPN
gujaf-256	75	25	nik	nik	PROPN
gujaf-256	75	26	mohd	mohd	PROPN
gujaf-256	75	27	rashid	rashid	PROPN
gujaf-256	75	28	,	,	PUNCT
gujaf-256	75	29	sa’adatu	sa’adatu	PROPN
gujaf-256	75	30	b.	b.	PROPN
gujaf-256	75	31	adam	adam	PROPN
gujaf-256	75	32	,	,	PUNCT
gujaf-256	75	33	binta	binta	PROPN
gujaf-256	75	34	abubakar	abubakar	PROPN
gujaf-256	75	35	nuhu	nuhu	NOUN
gujaf-256	75	36	,	,	PUNCT
gujaf-256	75	37	hassanat	hassanat	PROPN
gujaf-256	75	38	salawu	salawu	NOUN
gujaf-256	75	39	salihu	salihu	PROPN
gujaf-256	75	40	and	and	CCONJ
gujaf-256	75	41	tariro	tariro	VERB
gujaf-256	75	42	masunda	masunda	NOUN
gujaf-256	75	43	welfare	welfare	NOUN
gujaf-256	75	44	,	,	PUNCT
gujaf-256	75	45	inflation	inflation	NOUN
gujaf-256	75	46	,	,	PUNCT
gujaf-256	75	47	and	and	CCONJ
gujaf-256	75	48	pension	pension	NOUN
gujaf-256	75	49	income	income	NOUN
gujaf-256	75	50	inequality	inequality	NOUN
gujaf-256	75	51	among	among	ADP
gujaf-256	75	52	the	the	DET
gujaf-256	75	53	bottom	bottom	NOUN
gujaf-256	75	54	and	and	CCONJ
gujaf-256	75	55	top	top	ADJ
gujaf-256	75	56	income	income	NOUN
gujaf-256	75	57	quintiles	quintile	NOUN
gujaf-256	75	58	and	and	CCONJ
gujaf-256	75	59	decile	decile	NOUN
gujaf-256	75	60	:	:	PUNCT
gujaf-256	75	61	an	an	DET
gujaf-256	75	62	implication	implication	NOUN
gujaf-256	75	63	of	of	ADP
gujaf-256	75	64	kaduna	kaduna	PROPN
gujaf-256	75	65	state	state	PROPN
gujaf-256	75	66	pension	pension	NOUN
gujaf-256	75	67	reform	reform	NOUN
gujaf-256	75	68	18	18	NUM
gujaf-256	75	69	prof	prof	NOUN
gujaf-256	75	70	.	.	PUNCT
gujaf-256	75	71	salamatu	salamatu	PROPN
gujaf-256	75	72	i.	i.	PROPN
gujaf-256	75	73	isah	isah	PROPN
gujaf-256	75	74	,	,	PUNCT
gujaf-256	75	75	ibrahim	ibrahim	PROPN
gujaf-256	75	76	kekere	kekere	PROPN
gujaf-256	75	77	sule	sule	PROPN
gujaf-256	75	78	(	(	PUNCT
gujaf-256	75	79	phd	phd	NOUN
gujaf-256	75	80	)	)	PUNCT
gujaf-256	75	81	political	political	ADJ
gujaf-256	75	82	connection	connection	NOUN
gujaf-256	75	83	,	,	PUNCT
gujaf-256	75	84	audit	audit	NOUN
gujaf-256	75	85	fees	fee	NOUN
gujaf-256	75	86	,	,	PUNCT
gujaf-256	75	87	audit	audit	NOUN
gujaf-256	75	88	quality	quality	NOUN
gujaf-256	75	89	,	,	PUNCT
gujaf-256	75	90	and	and	CCONJ
gujaf-256	75	91	tax	tax	NOUN
gujaf-256	75	92	avoidance	avoidance	NOUN
gujaf-256	75	93	31	31	NUM
gujaf-256	75	94	novita	novita	PROPN
gujaf-256	75	95	dwi	dwi	PROPN
gujaf-256	75	96	damayanti	damayanti	PROPN
gujaf-256	75	97	,	,	PUNCT
gujaf-256	75	98	m	m	VERB
gujaf-256	75	99	khoirurusydi	khoirurusydi	ADJ
gujaf-256	75	100	,	,	PUNCT
gujaf-256	75	101	wuryanandayani	wuryanandayani	ADJ
gujaf-256	75	102	firm	firm	ADJ
gujaf-256	75	103	attributes	attribute	NOUN
gujaf-256	75	104	and	and	CCONJ
gujaf-256	75	105	shareholder	shareholder	NOUN
gujaf-256	75	106	’s	’s	PART
gujaf-256	75	107	wealth	wealth	NOUN
gujaf-256	75	108	of	of	ADP
gujaf-256	75	109	listed	list	VERB
gujaf-256	75	110	deposit	deposit	NOUN
gujaf-256	75	111	money	money	NOUN
gujaf-256	75	112	banks	bank	NOUN
gujaf-256	75	113	in	in	ADP
gujaf-256	75	114	nigeria	nigeria	PROPN
gujaf-256	75	115	47	47	NUM
gujaf-256	75	116	a.a	a.a	PROPN
gujaf-256	75	117	.	.	PROPN
gujaf-256	75	118	mustapha	mustapha	PROPN
gujaf-256	75	119	,	,	PUNCT
gujaf-256	75	120	prof	prof	PROPN
gujaf-256	75	121	.	.	PUNCT
gujaf-256	76	1	m.s	m.s	PROPN
gujaf-256	76	2	.	.	PROPN
gujaf-256	76	3	tijjani	tijjani	PROPN
gujaf-256	76	4	,	,	PUNCT
gujaf-256	76	5	s.	s.	PROPN
gujaf-256	76	6	salami	salami	PROPN
gujaf-256	76	7	phd	phd	PROPN
gujaf-256	76	8	financial	financial	ADJ
gujaf-256	76	9	determinants	determinant	NOUN
gujaf-256	76	10	of	of	ADP
gujaf-256	76	11	entrepreneurship	entrepreneurship	NOUN
gujaf-256	76	12	in	in	ADP
gujaf-256	76	13	nigeria	nigeria	PROPN
gujaf-256	76	14	67	67	NUM
gujaf-256	76	15	precious	precious	ADJ
gujaf-256	76	16	adukwu	adukwu	NOUN
gujaf-256	76	17	,	,	PUNCT
gujaf-256	76	18	hyeladi	hyeladi	PROPN
gujaf-256	76	19	stanley	stanley	PROPN
gujaf-256	76	20	dibal	dibal	PROPN
gujaf-256	76	21	work	work	PROPN
gujaf-256	76	22	environment	environment	PROPN
gujaf-256	76	23	,	,	PUNCT
gujaf-256	76	24	remuneration	remuneration	NOUN
gujaf-256	76	25	and	and	CCONJ
gujaf-256	76	26	accounting	accounting	NOUN
gujaf-256	76	27	lecturers	lecturer	NOUN
gujaf-256	76	28	’	’	PART
gujaf-256	76	29	performance	performance	NOUN
gujaf-256	76	30	in	in	ADP
gujaf-256	76	31	polytechnics	polytechnic	NOUN
gujaf-256	76	32	in	in	ADP
gujaf-256	76	33	north	north	PROPN
gujaf-256	76	34	west	west	PROPN
gujaf-256	76	35	,	,	PUNCT
gujaf-256	76	36	nigeria	nigeria	PROPN
gujaf-256	76	37	88	88	NUM
gujaf-256	76	38	dr	dr	PROPN
gujaf-256	76	39	.	.	PROPN
gujaf-256	76	40	aliyu	aliyu	PROPN
gujaf-256	76	41	abdullahi	abdullahi	PROPN
gujaf-256	76	42	ahmed	ahmed	PROPN
gujaf-256	76	43	,	,	PUNCT
gujaf-256	76	44	rabiatu	rabiatu	NOUN
gujaf-256	76	45	ahmed	ahme	VERB
gujaf-256	76	46	relative	relative	ADJ
gujaf-256	76	47	efficiency	efficiency	NOUN
gujaf-256	76	48	of	of	ADP
gujaf-256	76	49	the	the	DET
gujaf-256	76	50	capital	capital	NOUN
gujaf-256	76	51	market	market	NOUN
gujaf-256	76	52	over	over	ADP
gujaf-256	76	53	the	the	DET
gujaf-256	76	54	money	money	NOUN
gujaf-256	76	55	market	market	NOUN
gujaf-256	76	56	in	in	ADP
gujaf-256	76	57	a	a	DET
gujaf-256	76	58	growth	growth	NOUN
gujaf-256	76	59	-	-	PUNCT
gujaf-256	76	60	financing	financing	NOUN
gujaf-256	76	61	economy	economy	NOUN
gujaf-256	76	62	110	110	NUM
gujaf-256	76	63	adedeji	adedeji	PROPN
gujaf-256	76	64	daniel	daniel	PROPN
gujaf-256	76	65	gbadebo	gbadebo	PROPN
gujaf-256	76	66	board	board	PROPN
gujaf-256	76	67	education	education	PROPN
gujaf-256	76	68	,	,	PUNCT
gujaf-256	76	69	director	director	NOUN
gujaf-256	76	70	's	's	PART
gujaf-256	76	71	age	age	NOUN
gujaf-256	76	72	and	and	CCONJ
gujaf-256	76	73	earnings	earning	NOUN
gujaf-256	76	74	management	management	NOUN
gujaf-256	76	75	of	of	ADP
gujaf-256	76	76	listed	list	VERB
gujaf-256	76	77	deposit	deposit	NOUN
gujaf-256	76	78	money	money	NOUN
gujaf-256	76	79	banks	bank	NOUN
gujaf-256	76	80	in	in	ADP
gujaf-256	76	81	nigeria	nigeria	PROPN
gujaf-256	76	82	131	131	NUM
gujaf-256	76	83	idris	idris	PROPN
gujaf-256	76	84	ibrahimphd	ibrahimphd	PROPN
gujaf-256	76	85	,	,	PUNCT
gujaf-256	76	86	prof	prof	PROPN
gujaf-256	76	87	.	.	PUNCT
gujaf-256	77	1	luka	luka	PROPN
gujaf-256	77	2	mailafia	mailafia	PROPN
gujaf-256	77	3	,	,	PUNCT
gujaf-256	77	4	salami	salami	ADJ
gujaf-256	77	5	suleiman	suleiman	PROPN
gujaf-256	77	6	phd	phd	PROPN
gujaf-256	77	7	ownership	ownership	NOUN
gujaf-256	77	8	concentration	concentration	NOUN
gujaf-256	77	9	’s	’s	PART
gujaf-256	77	10	moderating	moderate	VERB
gujaf-256	77	11	effect	effect	NOUN
gujaf-256	77	12	on	on	ADP
gujaf-256	77	13	dividend	dividend	NOUN
gujaf-256	77	14	payout	payout	NOUN
gujaf-256	77	15	and	and	CCONJ
gujaf-256	77	16	tobin	tobin	NOUN
gujaf-256	77	17	’s	’s	PART
gujaf-256	77	18	q	q	NOUN
gujaf-256	77	19	in	in	ADP
gujaf-256	77	20	the	the	DET
gujaf-256	77	21	nigerian	nigerian	ADJ
gujaf-256	77	22	consumer	consumer	NOUN
gujaf-256	77	23	goods	good	NOUN
gujaf-256	77	24	sector	sector	NOUN
gujaf-256	77	25	.	.	PUNCT
gujaf-256	78	1	149	149	NUM
gujaf-256	78	2	ovbe	ovbe	PROPN
gujaf-256	78	3	simon	simon	PROPN
gujaf-256	78	4	akpadaka	akpadaka	PROPN
gujaf-256	78	5	x	x	PROPN
gujaf-256	78	6	foreign	foreign	ADJ
gujaf-256	78	7	direct	direct	ADJ
gujaf-256	78	8	investment	investment	NOUN
gujaf-256	78	9	,	,	PUNCT
gujaf-256	78	10	renewable	renewable	ADJ
gujaf-256	78	11	energy	energy	NOUN
gujaf-256	78	12	and	and	CCONJ
gujaf-256	78	13	economic	economic	ADJ
gujaf-256	78	14	growth	growth	NOUN
gujaf-256	78	15	:	:	PUNCT
gujaf-256	78	16	an	an	DET
gujaf-256	78	17	empirical	empirical	ADJ
gujaf-256	78	18	analysis	analysis	NOUN
gujaf-256	78	19	from	from	ADP
gujaf-256	78	20	south	south	PROPN
gujaf-256	78	21	africa	africa	PROPN
gujaf-256	78	22	.	.	PUNCT
gujaf-256	79	1	167	167	NUM
gujaf-256	79	2	ahmed	ahmed	PROPN
gujaf-256	79	3	oluwatobi	oluwatobi	PROPN
gujaf-256	79	4	adekunle	adekunle	PROPN
gujaf-256	79	5	impact	impact	NOUN
gujaf-256	79	6	of	of	ADP
gujaf-256	79	7	digital	digital	ADJ
gujaf-256	79	8	financial	financial	ADJ
gujaf-256	79	9	services	service	NOUN
gujaf-256	79	10	on	on	ADP
gujaf-256	79	11	savings	saving	NOUN
gujaf-256	79	12	development	development	NOUN
gujaf-256	79	13	in	in	ADP
gujaf-256	79	14	nigeria	nigeria	PROPN
gujaf-256	79	15	182	182	NUM
gujaf-256	79	16	iro	iro	PROPN
gujaf-256	79	17	,	,	PUNCT
gujaf-256	79	18	onyinyechi	onyinyechi	NOUN
gujaf-256	79	19	adanna	adanna	NOUN
gujaf-256	79	20	,	,	PUNCT
gujaf-256	79	21	eke	eke	ADJ
gujaf-256	79	22	,	,	PUNCT
gujaf-256	79	23	patrick	patrick	PROPN
gujaf-256	79	24	omoruyi	omoruyi	PROPN
gujaf-256	79	25	,	,	PUNCT
gujaf-256	79	26	yunisa	yunisa	PROPN
gujaf-256	79	27	,	,	PUNCT
gujaf-256	79	28	simon	simon	PROPN
gujaf-256	79	29	amodu	amodu	PROPN
gujaf-256	79	30	,	,	PUNCT
gujaf-256	79	31	shekoni	shekoni	NOUN
gujaf-256	79	32	,	,	PUNCT
gujaf-256	79	33	nurudeen	nurudeen	NOUN
gujaf-256	79	34	adebayo	adebayo	PROPN
gujaf-256	79	35	account	account	PROPN
gujaf-256	79	36	receivable	receivable	ADJ
gujaf-256	79	37	management	management	NOUN
gujaf-256	79	38	and	and	CCONJ
gujaf-256	79	39	financial	financial	ADJ
gujaf-256	79	40	performance	performance	NOUN
gujaf-256	79	41	of	of	ADP
gujaf-256	79	42	listed	list	VERB
gujaf-256	79	43	consumer	consumer	NOUN
gujaf-256	79	44	goods	good	NOUN
gujaf-256	79	45	firms	firm	NOUN
gujaf-256	79	46	in	in	ADP
gujaf-256	79	47	nigeria	nigeria	PROPN
gujaf-256	79	48	209	209	NUM
gujaf-256	79	49	umar	umar	PROPN
gujaf-256	79	50	suleiman	suleiman	PROPN
gujaf-256	79	51	abubakar	abubakar	PROPN
gujaf-256	79	52	dabai	dabai	PROPN
gujaf-256	79	53	,	,	PUNCT
gujaf-256	79	54	biyai	biyai	PROPN
gujaf-256	79	55	shepnaan	shepnaan	PROPN
gujaf-256	79	56	,	,	PUNCT
gujaf-256	79	57	hajara	hajara	PROPN
gujaf-256	79	58	abubakar	abubakar	PROPN
gujaf-256	79	59	jimoh	jimoh	PROPN
gujaf-256	79	60	,	,	PUNCT
gujaf-256	79	61	haruna	haruna	PROPN
gujaf-256	79	62	halimah	halimah	PROPN
gujaf-256	79	63	sani	sani	PROPN
gujaf-256	79	64	sambo	sambo	PROPN
gujaf-256	79	65	phd	phd	PROPN
gujaf-256	79	66	stable	stable	ADJ
gujaf-256	79	67	dividend	dividend	NOUN
gujaf-256	79	68	policy	policy	NOUN
gujaf-256	79	69	and	and	CCONJ
gujaf-256	79	70	value	value	NOUN
gujaf-256	79	71	of	of	ADP
gujaf-256	79	72	listed	list	VERB
gujaf-256	79	73	healthcare	healthcare	NOUN
gujaf-256	79	74	firms	firm	NOUN
gujaf-256	79	75	in	in	ADP
gujaf-256	79	76	nigeria	nigeria	PROPN
gujaf-256	79	77	227	227	NUM
gujaf-256	79	78	maimuna	maimuna	PROPN
gujaf-256	79	79	adamu	adamu	PROPN
gujaf-256	79	80	salihu	salihu	PROPN
gujaf-256	79	81	,	,	PUNCT
gujaf-256	79	82	aminu	aminu	PROPN
gujaf-256	79	83	danladi	danladi	PROPN
gujaf-256	79	84	ahmad	ahmad	PROPN
gujaf-256	79	85	,	,	PUNCT
gujaf-256	79	86	zaharaddeen	zaharaddeen	NUM
gujaf-256	79	87	salisu	salisu	ADJ
gujaf-256	79	88	maigoshi	maigoshi	NOUN
gujaf-256	79	89	,	,	PUNCT
gujaf-256	79	90	naja'atu	naja'atu	ADJ
gujaf-256	79	91	bala	bala	NOUN
gujaf-256	79	92	rabiu	rabiu	VERB
gujaf-256	79	93	the	the	DET
gujaf-256	79	94	impact	impact	NOUN
gujaf-256	79	95	of	of	ADP
gujaf-256	79	96	monetary	monetary	ADJ
gujaf-256	79	97	policy	policy	NOUN
gujaf-256	79	98	on	on	ADP
gujaf-256	79	99	small	small	ADJ
gujaf-256	79	100	and	and	CCONJ
gujaf-256	79	101	medium	medium	ADJ
gujaf-256	79	102	scale	scale	NOUN
gujaf-256	79	103	enterprises	enterprise	NOUN
gujaf-256	79	104	(	(	PUNCT
gujaf-256	79	105	smes	sme	NOUN
gujaf-256	79	106	)	)	PUNCT
gujaf-256	79	107	in	in	ADP
gujaf-256	79	108	the	the	DET
gujaf-256	79	109	period	period	NOUN
gujaf-256	79	110	of	of	ADP
gujaf-256	79	111	economic	economic	ADJ
gujaf-256	79	112	crises	crisis	NOUN
gujaf-256	79	113	.	.	PUNCT
gujaf-256	80	1	240	240	NUM
gujaf-256	80	2	ahmed	ahmed	PROPN
gujaf-256	80	3	oluwatobi	oluwatobi	PROPN
gujaf-256	80	4	adekunle	adekunle	PROPN
gujaf-256	80	5	.	.	PUNCT
gujaf-256	81	1	ceo	ceo	NOUN
gujaf-256	81	2	age	age	NOUN
gujaf-256	81	3	and	and	CCONJ
gujaf-256	81	4	gender	gender	NOUN
gujaf-256	81	5	on	on	ADP
gujaf-256	81	6	financial	financial	ADJ
gujaf-256	81	7	distress	distress	NOUN
gujaf-256	81	8	likelihood	likelihood	NOUN
gujaf-256	81	9	of	of	ADP
gujaf-256	81	10	listed	list	VERB
gujaf-256	81	11	deposit	deposit	NOUN
gujaf-256	81	12	money	money	NOUN
gujaf-256	81	13	banks	bank	NOUN
gujaf-256	81	14	in	in	ADP
gujaf-256	81	15	nigeria	nigeria	PROPN
gujaf-256	81	16	:	:	PUNCT
gujaf-256	81	17	moderated	moderate	VERB
gujaf-256	81	18	by	by	ADP
gujaf-256	81	19	risk	risk	NOUN
gujaf-256	81	20	committee	committee	NOUN
gujaf-256	81	21	gender	gender	NOUN
gujaf-256	81	22	254	254	NUM
gujaf-256	81	23	idris	idris	PROPN
gujaf-256	81	24	mohammed	mohammed	PROPN
gujaf-256	81	25	,	,	PUNCT
gujaf-256	81	26	joshua	joshua	PROPN
gujaf-256	81	27	okpanachi	okpanachi	PROPN
gujaf-256	81	28	,	,	PUNCT
gujaf-256	81	29	onipeadabenege	onipeadabenege	PROPN
gujaf-256	81	30	yahaya	yahaya	PROPN
gujaf-256	81	31	,	,	PUNCT
gujaf-256	81	32	suleiman	suleiman	PROPN
gujaf-256	81	33	tauhid	tauhid	PROPN
gujaf-256	81	34	227	227	NUM
gujaf-256	81	35	stable	stable	ADJ
gujaf-256	81	36	dividend	dividend	NOUN
gujaf-256	81	37	policy	policy	NOUN
gujaf-256	81	38	and	and	CCONJ
gujaf-256	81	39	value	value	NOUN
gujaf-256	81	40	of	of	ADP
gujaf-256	81	41	listed	list	VERB
gujaf-256	81	42	healthcare	healthcare	NOUN
gujaf-256	81	43	firms	firm	NOUN
gujaf-256	81	44	in	in	ADP
gujaf-256	81	45	nigeria	nigeria	PROPN
gujaf-256	81	46	maimuna	maimuna	PROPN
gujaf-256	81	47	adamu	adamu	PROPN
gujaf-256	81	48	salihu	salihu	PROPN
gujaf-256	81	49	department	department	PROPN
gujaf-256	81	50	of	of	ADP
gujaf-256	81	51	accounting	accounting	PROPN
gujaf-256	81	52	,	,	PUNCT
gujaf-256	81	53	bayero	bayero	PROPN
gujaf-256	81	54	university	university	PROPN
gujaf-256	81	55	kano	kano	PROPN
gujaf-256	81	56	,	,	PUNCT
gujaf-256	81	57	nigeria	nigeria	PROPN
gujaf-256	81	58	aminu	aminu	PROPN
gujaf-256	81	59	danladi	danladi	PROPN
gujaf-256	81	60	ahmad	ahmad	PROPN
gujaf-256	81	61	department	department	PROPN
gujaf-256	81	62	of	of	ADP
gujaf-256	81	63	accounting	accounting	PROPN
gujaf-256	81	64	,	,	PUNCT
gujaf-256	81	65	bayero	bayero	PROPN
gujaf-256	81	66	university	university	PROPN
gujaf-256	81	67	kano	kano	PROPN
gujaf-256	81	68	,	,	PUNCT
gujaf-256	81	69	nigeria	nigeria	PROPN
gujaf-256	81	70	alameen1910@live.co.uk	alameen1910@live.co.uk	PROPN
gujaf-256	81	71	.	.	PUNCT
gujaf-256	82	1	zaharaddeen	zaharaddeen	NUM
gujaf-256	82	2	salisu	salisu	ADJ
gujaf-256	82	3	maigoshi	maigoshi	PROPN
gujaf-256	82	4	department	department	PROPN
gujaf-256	82	5	of	of	ADP
gujaf-256	82	6	accounting	accounting	PROPN
gujaf-256	82	7	,	,	PUNCT
gujaf-256	82	8	bayero	bayero	PROPN
gujaf-256	82	9	university	university	PROPN
gujaf-256	82	10	kano	kano	PROPN
gujaf-256	82	11	,	,	PUNCT
gujaf-256	82	12	nigeria	nigeria	PROPN
gujaf-256	82	13	naja'atu	naja'atu	PROPN
gujaf-256	82	14	bala	bala	PROPN
gujaf-256	82	15	rabiu	rabiu	PROPN
gujaf-256	82	16	department	department	PROPN
gujaf-256	82	17	of	of	ADP
gujaf-256	82	18	accounting	accounting	PROPN
gujaf-256	82	19	,	,	PUNCT
gujaf-256	82	20	bayero	bayero	PROPN
gujaf-256	82	21	university	university	PROPN
gujaf-256	82	22	kano	kano	PROPN
gujaf-256	82	23	,	,	PUNCT
gujaf-256	82	24	nigeria	nigeria	PROPN
gujaf-256	82	25	abstract	abstract	ADV
gujaf-256	82	26	this	this	DET
gujaf-256	82	27	paper	paper	NOUN
gujaf-256	82	28	examines	examine	VERB
gujaf-256	82	29	the	the	DET
gujaf-256	82	30	effect	effect	NOUN
gujaf-256	82	31	of	of	ADP
gujaf-256	82	32	stable	stable	ADJ
gujaf-256	82	33	dividend	dividend	NOUN
gujaf-256	82	34	policy	policy	NOUN
gujaf-256	82	35	on	on	ADP
gujaf-256	82	36	the	the	DET
gujaf-256	82	37	value	value	NOUN
gujaf-256	82	38	of	of	ADP
gujaf-256	82	39	listed	list	VERB
gujaf-256	82	40	healthcare	healthcare	NOUN
gujaf-256	82	41	firms	firm	NOUN
gujaf-256	82	42	in	in	ADP
gujaf-256	82	43	nigeria	nigeria	PROPN
gujaf-256	82	44	.	.	PUNCT
gujaf-256	83	1	the	the	DET
gujaf-256	83	2	study	study	NOUN
gujaf-256	83	3	used	use	VERB
gujaf-256	83	4	correlation	correlation	NOUN
gujaf-256	83	5	research	research	NOUN
gujaf-256	83	6	design	design	NOUN
gujaf-256	83	7	and	and	CCONJ
gujaf-256	83	8	utilized	utilize	VERB
gujaf-256	83	9	secondary	secondary	ADJ
gujaf-256	83	10	data	datum	NOUN
gujaf-256	83	11	collected	collect	VERB
gujaf-256	83	12	from	from	ADP
gujaf-256	83	13	the	the	DET
gujaf-256	83	14	annual	annual	ADJ
gujaf-256	83	15	reports	report	NOUN
gujaf-256	83	16	and	and	CCONJ
gujaf-256	83	17	accounts	account	NOUN
gujaf-256	83	18	of	of	ADP
gujaf-256	83	19	the	the	DET
gujaf-256	83	20	sampled	sample	VERB
gujaf-256	83	21	companies	company	NOUN
gujaf-256	83	22	for	for	ADP
gujaf-256	83	23	a	a	DET
gujaf-256	83	24	period	period	NOUN
gujaf-256	83	25	of	of	ADP
gujaf-256	83	26	13	13	NUM
gujaf-256	83	27	years	year	NOUN
gujaf-256	83	28	(	(	PUNCT
gujaf-256	83	29	2008	2008	NUM
gujaf-256	83	30	-	-	SYM
gujaf-256	83	31	2020	2020	NUM
gujaf-256	83	32	)	)	PUNCT
gujaf-256	83	33	.	.	PUNCT
gujaf-256	84	1	the	the	DET
gujaf-256	84	2	population	population	NOUN
gujaf-256	84	3	of	of	ADP
gujaf-256	84	4	the	the	DET
gujaf-256	84	5	study	study	NOUN
gujaf-256	84	6	constitutes	constitute	VERB
gujaf-256	84	7	all	all	DET
gujaf-256	84	8	the	the	DET
gujaf-256	84	9	ten	ten	NUM
gujaf-256	84	10	(	(	PUNCT
gujaf-256	84	11	10	10	NUM
gujaf-256	84	12	)	)	PUNCT
gujaf-256	84	13	listed	list	VERB
gujaf-256	84	14	healthcare	healthcare	NOUN
gujaf-256	84	15	firms	firm	NOUN
gujaf-256	84	16	in	in	ADP
gujaf-256	84	17	nigeria	nigeria	PROPN
gujaf-256	84	18	out	out	ADP
gujaf-256	84	19	of	of	ADP
gujaf-256	84	20	which	which	PRON
gujaf-256	84	21	a	a	DET
gujaf-256	84	22	sample	sample	NOUN
gujaf-256	84	23	of	of	ADP
gujaf-256	84	24	eight	eight	NUM
gujaf-256	84	25	(	(	PUNCT
gujaf-256	84	26	8)	8)	NUM
gujaf-256	84	27	healthcare	healthcare	NOUN
gujaf-256	84	28	firms	firm	NOUN
gujaf-256	84	29	was	be	AUX
gujaf-256	84	30	drawn	draw	VERB
gujaf-256	84	31	.	.	PUNCT
gujaf-256	85	1	the	the	DET
gujaf-256	85	2	data	datum	NOUN
gujaf-256	85	3	were	be	AUX
gujaf-256	85	4	analyzed	analyze	VERB
gujaf-256	85	5	using	use	VERB
gujaf-256	85	6	descriptive	descriptive	ADJ
gujaf-256	85	7	statistics	statistic	NOUN
gujaf-256	85	8	,	,	PUNCT
gujaf-256	85	9	correlation	correlation	NOUN
gujaf-256	85	10	and	and	CCONJ
gujaf-256	85	11	regression	regression	NOUN
gujaf-256	85	12	analysis	analysis	NOUN
gujaf-256	85	13	.	.	PUNCT
gujaf-256	86	1	robustness	robustness	NOUN
gujaf-256	86	2	tests	test	NOUN
gujaf-256	86	3	were	be	AUX
gujaf-256	86	4	conducted	conduct	VERB
gujaf-256	86	5	to	to	PART
gujaf-256	86	6	validate	validate	VERB
gujaf-256	86	7	the	the	DET
gujaf-256	86	8	result	result	NOUN
gujaf-256	86	9	.	.	PUNCT
gujaf-256	87	1	the	the	DET
gujaf-256	87	2	finding	finding	NOUN
gujaf-256	87	3	of	of	ADP
gujaf-256	87	4	the	the	DET
gujaf-256	87	5	study	study	NOUN
gujaf-256	87	6	reveals	reveal	VERB
gujaf-256	87	7	that	that	SCONJ
gujaf-256	87	8	stable	stable	ADJ
gujaf-256	87	9	dividend	dividend	NOUN
gujaf-256	87	10	policy	policy	NOUN
gujaf-256	87	11	has	have	VERB
gujaf-256	87	12	significant	significant	ADJ
gujaf-256	87	13	positive	positive	ADJ
gujaf-256	87	14	effect	effect	NOUN
gujaf-256	87	15	on	on	ADP
gujaf-256	87	16	firm	firm	ADJ
gujaf-256	87	17	value	value	NOUN
gujaf-256	87	18	.	.	PUNCT
gujaf-256	88	1	therefore	therefore	ADV
gujaf-256	88	2	,	,	PUNCT
gujaf-256	88	3	the	the	DET
gujaf-256	88	4	study	study	NOUN
gujaf-256	88	5	concludes	conclude	VERB
gujaf-256	88	6	that	that	SCONJ
gujaf-256	88	7	,	,	PUNCT
gujaf-256	88	8	accordance	accordance	NOUN
gujaf-256	88	9	with	with	ADP
gujaf-256	88	10	the	the	DET
gujaf-256	88	11	dividend	dividend	NOUN
gujaf-256	88	12	relevance	relevance	NOUN
gujaf-256	88	13	theory	theory	NOUN
gujaf-256	88	14	,	,	PUNCT
gujaf-256	88	15	stable	stable	ADJ
gujaf-256	88	16	dividend	dividend	NOUN
gujaf-256	88	17	policy	policy	NOUN
gujaf-256	88	18	of	of	ADP
gujaf-256	88	19	listed	list	VERB
gujaf-256	88	20	nigerian	nigerian	ADJ
gujaf-256	88	21	healthcare	healthcare	PROPN
gujaf-256	88	22	firms	firm	NOUN
gujaf-256	88	23	influences	influence	VERB
gujaf-256	88	24	their	their	PRON
gujaf-256	88	25	value	value	NOUN
gujaf-256	88	26	.	.	PUNCT
gujaf-256	89	1	the	the	DET
gujaf-256	89	2	study	study	NOUN
gujaf-256	89	3	recommends	recommend	VERB
gujaf-256	89	4	that	that	SCONJ
gujaf-256	89	5	for	for	ADP
gujaf-256	89	6	an	an	DET
gujaf-256	89	7	increased	increase	VERB
gujaf-256	89	8	in	in	ADP
gujaf-256	89	9	firm	firm	ADJ
gujaf-256	89	10	value	value	NOUN
gujaf-256	89	11	,	,	PUNCT
gujaf-256	89	12	listed	list	VERB
gujaf-256	89	13	healthcare	healthcare	NOUN
gujaf-256	89	14	firms	firm	NOUN
gujaf-256	89	15	in	in	ADP
gujaf-256	89	16	nigeria	nigeria	PROPN
gujaf-256	89	17	should	should	AUX
gujaf-256	89	18	stabilize	stabilize	VERB
gujaf-256	89	19	their	their	PRON
gujaf-256	89	20	dividend	dividend	NOUN
gujaf-256	89	21	policy	policy	NOUN
gujaf-256	89	22	.	.	PUNCT
gujaf-256	90	1	keywords	keyword	NOUN
gujaf-256	90	2	:	:	PUNCT
gujaf-256	90	3	stable	stable	ADJ
gujaf-256	90	4	dividend	dividend	NOUN
gujaf-256	90	5	policy	policy	NOUN
gujaf-256	90	6	,	,	PUNCT
gujaf-256	90	7	return	return	VERB
gujaf-256	90	8	on	on	ADP
gujaf-256	90	9	equity	equity	NOUN
gujaf-256	90	10	,	,	PUNCT
gujaf-256	90	11	size	size	NOUN
gujaf-256	90	12	and	and	CCONJ
gujaf-256	90	13	firm	firm	ADJ
gujaf-256	90	14	value	value	NOUN
gujaf-256	90	15	.	.	PUNCT
gujaf-256	91	1	1	1	X
gujaf-256	91	2	.	.	X
gujaf-256	91	3	introduction	introduction	NOUN
gujaf-256	91	4	all	all	DET
gujaf-256	91	5	investors	investor	NOUN
gujaf-256	91	6	,	,	PUNCT
gujaf-256	91	7	either	either	CCONJ
gujaf-256	91	8	institutional	institutional	ADJ
gujaf-256	91	9	or	or	CCONJ
gujaf-256	91	10	individual	individual	ADJ
gujaf-256	91	11	regard	regard	NOUN
gujaf-256	91	12	stock	stock	NOUN
gujaf-256	91	13	value	value	NOUN
gujaf-256	91	14	or	or	CCONJ
gujaf-256	91	15	capital	capital	NOUN
gujaf-256	91	16	appreciation	appreciation	NOUN
gujaf-256	91	17	and	and	CCONJ
gujaf-256	91	18	dividend	dividend	NOUN
gujaf-256	91	19	as	as	ADP
gujaf-256	91	20	the	the	DET
gujaf-256	91	21	fundamental	fundamental	ADJ
gujaf-256	91	22	reason	reason	NOUN
gujaf-256	91	23	for	for	ADP
gujaf-256	91	24	investing	invest	VERB
gujaf-256	91	25	in	in	ADP
gujaf-256	91	26	a	a	DET
gujaf-256	91	27	particular	particular	ADJ
gujaf-256	91	28	firm	firm	NOUN
gujaf-256	91	29	.	.	PUNCT
gujaf-256	92	1	stock	stock	NOUN
gujaf-256	92	2	prices	price	NOUN
gujaf-256	92	3	are	be	AUX
gujaf-256	92	4	important	important	ADJ
gujaf-256	92	5	measures	measure	NOUN
gujaf-256	92	6	of	of	ADP
gujaf-256	92	7	measuring	measure	VERB
gujaf-256	92	8	firm	firm	ADJ
gujaf-256	92	9	values	value	NOUN
gujaf-256	92	10	.	.	PUNCT
gujaf-256	93	1	therefore	therefore	ADV
gujaf-256	93	2	,	,	PUNCT
gujaf-256	93	3	the	the	DET
gujaf-256	93	4	value	value	NOUN
gujaf-256	93	5	attached	attach	VERB
gujaf-256	93	6	to	to	ADP
gujaf-256	93	7	them	they	PRON
gujaf-256	93	8	matters	matter	VERB
gujaf-256	93	9	a	a	DET
gujaf-256	93	10	lot	lot	NOUN
gujaf-256	93	11	to	to	ADP
gujaf-256	93	12	both	both	CCONJ
gujaf-256	93	13	existing	exist	VERB
gujaf-256	93	14	and	and	CCONJ
gujaf-256	93	15	prospective	prospective	ADJ
gujaf-256	93	16	investors	investor	NOUN
gujaf-256	93	17	in	in	ADP
gujaf-256	93	18	the	the	DET
gujaf-256	93	19	stock	stock	NOUN
gujaf-256	93	20	market	market	NOUN
gujaf-256	93	21	(	(	PUNCT
gujaf-256	93	22	mohammed	mohammed	PROPN
gujaf-256	93	23	,	,	PUNCT
gujaf-256	93	24	2017	2017	NUM
gujaf-256	93	25	)	)	PUNCT
gujaf-256	93	26	.	.	PUNCT
gujaf-256	94	1	firm	firm	ADJ
gujaf-256	94	2	value	value	NOUN
gujaf-256	94	3	is	be	AUX
gujaf-256	94	4	a	a	DET
gujaf-256	94	5	financial	financial	ADJ
gujaf-256	94	6	measure	measure	NOUN
gujaf-256	94	7	indicating	indicate	VERB
gujaf-256	94	8	the	the	DET
gujaf-256	94	9	valuation	valuation	NOUN
gujaf-256	94	10	by	by	ADP
gujaf-256	94	11	the	the	DET
gujaf-256	94	12	market	market	NOUN
gujaf-256	94	13	for	for	ADP
gujaf-256	94	14	the	the	DET
gujaf-256	94	15	entire	entire	ADJ
gujaf-256	94	16	firm	firm	NOUN
gujaf-256	94	17	(	(	PUNCT
gujaf-256	94	18	amollo	amollo	PROPN
gujaf-256	94	19	,	,	PUNCT
gujaf-256	94	20	2016	2016	NUM
gujaf-256	94	21	)	)	PUNCT
gujaf-256	94	22	.	.	PUNCT
gujaf-256	95	1	mailto:alameen1910@live.co.uk	mailto:alameen1910@live.co.uk	PROPN
gujaf-256	95	2	doi	doi	PROPN
gujaf-256	95	3	:	:	PUNCT
gujaf-256	95	4	https://doi.org/10.57233/gujaf.v4i2.13	https://doi.org/10.57233/gujaf.v4i2.13	PROPN
gujaf-256	95	5	228	228	NUM
gujaf-256	95	6	dividend	dividend	NOUN
gujaf-256	95	7	policy	policy	NOUN
gujaf-256	95	8	is	be	AUX
gujaf-256	95	9	how	how	SCONJ
gujaf-256	95	10	the	the	DET
gujaf-256	95	11	company	company	NOUN
gujaf-256	95	12	decides	decide	VERB
gujaf-256	95	13	to	to	PART
gujaf-256	95	14	manage	manage	VERB
gujaf-256	95	15	it	it	PRON
gujaf-256	95	16	dividend	dividend	VERB
gujaf-256	95	17	.	.	PUNCT
gujaf-256	96	1	the	the	DET
gujaf-256	96	2	dividend	dividend	NOUN
gujaf-256	96	3	policy	policy	NOUN
gujaf-256	96	4	determines	determine	VERB
gujaf-256	96	5	the	the	DET
gujaf-256	96	6	portion	portion	NOUN
gujaf-256	96	7	of	of	ADP
gujaf-256	96	8	earnings	earning	NOUN
gujaf-256	96	9	to	to	PART
gujaf-256	96	10	be	be	AUX
gujaf-256	96	11	distributed	distribute	VERB
gujaf-256	96	12	to	to	ADP
gujaf-256	96	13	shareholders	shareholder	NOUN
gujaf-256	96	14	as	as	ADP
gujaf-256	96	15	dividend	dividend	NOUN
gujaf-256	96	16	and	and	CCONJ
gujaf-256	96	17	the	the	DET
gujaf-256	96	18	portion	portion	NOUN
gujaf-256	96	19	of	of	ADP
gujaf-256	96	20	profit	profit	NOUN
gujaf-256	96	21	to	to	PART
gujaf-256	96	22	be	be	AUX
gujaf-256	96	23	ploughed	plough	VERB
gujaf-256	96	24	to	to	ADP
gujaf-256	96	25	business	business	NOUN
gujaf-256	96	26	as	as	ADP
gujaf-256	96	27	retained	retain	VERB
gujaf-256	96	28	earnings	earning	NOUN
gujaf-256	96	29	(	(	PUNCT
gujaf-256	96	30	arumba	arumba	NOUN
gujaf-256	96	31	,	,	PUNCT
gujaf-256	96	32	2014	2014	NUM
gujaf-256	96	33	)	)	PUNCT
gujaf-256	96	34	.	.	PUNCT
gujaf-256	97	1	dividend	dividend	NOUN
gujaf-256	97	2	policy	policy	NOUN
gujaf-256	97	3	is	be	AUX
gujaf-256	97	4	important	important	ADJ
gujaf-256	97	5	for	for	ADP
gujaf-256	97	6	both	both	DET
gujaf-256	97	7	board	board	NOUN
gujaf-256	97	8	of	of	ADP
gujaf-256	97	9	directors	director	NOUN
gujaf-256	97	10	and	and	CCONJ
gujaf-256	97	11	stockholders	stockholder	NOUN
gujaf-256	97	12	;	;	PUNCT
gujaf-256	97	13	because	because	SCONJ
gujaf-256	97	14	board	board	NOUN
gujaf-256	97	15	of	of	ADP
gujaf-256	97	16	directors	director	NOUN
gujaf-256	97	17	has	have	VERB
gujaf-256	97	18	to	to	PART
gujaf-256	97	19	decide	decide	VERB
gujaf-256	97	20	and	and	CCONJ
gujaf-256	97	21	make	make	VERB
gujaf-256	97	22	arrangement	arrangement	NOUN
gujaf-256	97	23	for	for	ADP
gujaf-256	97	24	the	the	DET
gujaf-256	97	25	payment	payment	NOUN
gujaf-256	97	26	of	of	ADP
gujaf-256	97	27	dividend	dividend	NOUN
gujaf-256	97	28	while	while	SCONJ
gujaf-256	97	29	the	the	DET
gujaf-256	97	30	shareholders	shareholder	NOUN
gujaf-256	97	31	have	have	VERB
gujaf-256	97	32	to	to	PART
gujaf-256	97	33	receive	receive	VERB
gujaf-256	97	34	it	it	PRON
gujaf-256	97	35	as	as	ADP
gujaf-256	97	36	a	a	DET
gujaf-256	97	37	reward	reward	NOUN
gujaf-256	97	38	for	for	ADP
gujaf-256	97	39	their	their	PRON
gujaf-256	97	40	investment	investment	NOUN
gujaf-256	97	41	.	.	PUNCT
gujaf-256	98	1	the	the	DET
gujaf-256	98	2	stability	stability	NOUN
gujaf-256	98	3	of	of	ADP
gujaf-256	98	4	dividend	dividend	NOUN
gujaf-256	98	5	reduces	reduce	VERB
gujaf-256	98	6	risk	risk	NOUN
gujaf-256	98	7	of	of	ADP
gujaf-256	98	8	uncertainty	uncertainty	NOUN
gujaf-256	98	9	and	and	CCONJ
gujaf-256	98	10	company	company	NOUN
gujaf-256	98	11	that	that	PRON
gujaf-256	98	12	adopt	adopt	VERB
gujaf-256	98	13	such	such	ADJ
gujaf-256	98	14	policy	policy	NOUN
gujaf-256	98	15	have	have	VERB
gujaf-256	98	16	a	a	DET
gujaf-256	98	17	tendency	tendency	NOUN
gujaf-256	98	18	to	to	PART
gujaf-256	98	19	to	to	PART
gujaf-256	98	20	increase	increase	VERB
gujaf-256	98	21	the	the	DET
gujaf-256	98	22	dividend	dividend	NOUN
gujaf-256	98	23	rate	rate	NOUN
gujaf-256	98	24	when	when	SCONJ
gujaf-256	98	25	the	the	DET
gujaf-256	98	26	company	company	NOUN
gujaf-256	98	27	feel	feel	VERB
gujaf-256	98	28	that	that	PRON
gujaf-256	98	29	increase	increase	NOUN
gujaf-256	98	30	in	in	ADP
gujaf-256	98	31	profit	profit	NOUN
gujaf-256	98	32	is	be	AUX
gujaf-256	98	33	steady	steady	ADJ
gujaf-256	98	34	and	and	CCONJ
gujaf-256	98	35	sustainable	sustainable	ADJ
gujaf-256	98	36	(	(	PUNCT
gujaf-256	98	37	salih	salih	PROPN
gujaf-256	98	38	,	,	PUNCT
gujaf-256	98	39	2010	2010	NUM
gujaf-256	98	40	)	)	PUNCT
gujaf-256	98	41	.	.	PUNCT
gujaf-256	99	1	stable	stable	ADJ
gujaf-256	99	2	dividend	dividend	NOUN
gujaf-256	99	3	creates	create	VERB
gujaf-256	99	4	certainty	certainty	NOUN
gujaf-256	99	5	and	and	CCONJ
gujaf-256	99	6	is	be	AUX
gujaf-256	99	7	therefore	therefore	ADV
gujaf-256	99	8	preferred	prefer	VERB
gujaf-256	99	9	by	by	ADP
gujaf-256	99	10	shareholders	shareholder	NOUN
gujaf-256	99	11	who	who	PRON
gujaf-256	99	12	have	have	VERB
gujaf-256	99	13	a	a	DET
gujaf-256	99	14	high	high	ADJ
gujaf-256	99	15	reliance	reliance	NOUN
gujaf-256	99	16	on	on	ADP
gujaf-256	99	17	dividend	dividend	NOUN
gujaf-256	99	18	income	income	NOUN
gujaf-256	99	19	.	.	PUNCT
gujaf-256	100	1	it	it	PRON
gujaf-256	100	2	protects	protect	VERB
gujaf-256	100	3	the	the	DET
gujaf-256	100	4	firm	firm	NOUN
gujaf-256	100	5	from	from	ADP
gujaf-256	100	6	periods	period	NOUN
gujaf-256	100	7	of	of	ADP
gujaf-256	100	8	low	low	ADJ
gujaf-256	100	9	earnings	earning	NOUN
gujaf-256	100	10	by	by	ADP
gujaf-256	100	11	fixing	fix	VERB
gujaf-256	100	12	dividend	dividend	NOUN
gujaf-256	100	13	per	per	ADP
gujaf-256	100	14	share	share	NOUN
gujaf-256	100	15	at	at	ADP
gujaf-256	100	16	a	a	DET
gujaf-256	100	17	low	low	ADJ
gujaf-256	100	18	level	level	NOUN
gujaf-256	100	19	.	.	PUNCT
gujaf-256	101	1	for	for	ADP
gujaf-256	101	2	investors	investor	NOUN
gujaf-256	101	3	,	,	PUNCT
gujaf-256	101	4	the	the	DET
gujaf-256	101	5	stability	stability	NOUN
gujaf-256	101	6	factor	factor	NOUN
gujaf-256	101	7	of	of	ADP
gujaf-256	101	8	dividend	dividend	NOUN
gujaf-256	101	9	distribution	distribution	NOUN
gujaf-256	101	10	will	will	AUX
gujaf-256	101	11	be	be	AUX
gujaf-256	101	12	more	more	ADV
gujaf-256	101	13	attractive	attractive	ADJ
gujaf-256	101	14	than	than	ADP
gujaf-256	101	15	just	just	ADV
gujaf-256	101	16	a	a	DET
gujaf-256	101	17	high	high	ADJ
gujaf-256	101	18	dividend	dividend	NOUN
gujaf-256	101	19	payout	payout	NOUN
gujaf-256	101	20	ratio	ratio	NOUN
gujaf-256	101	21	.	.	PUNCT
gujaf-256	102	1	a	a	DET
gujaf-256	102	2	stable	stable	ADJ
gujaf-256	102	3	dividend	dividend	NOUN
gujaf-256	102	4	policy	policy	NOUN
gujaf-256	102	5	shows	show	VERB
gujaf-256	102	6	that	that	SCONJ
gujaf-256	102	7	the	the	DET
gujaf-256	102	8	company	company	NOUN
gujaf-256	102	9	’s	’s	PART
gujaf-256	102	10	prospects	prospect	NOUN
gujaf-256	102	11	are	be	AUX
gujaf-256	102	12	in	in	ADP
gujaf-256	102	13	steady	steady	ADJ
gujaf-256	102	14	condition	condition	NOUN
gujaf-256	102	15	and	and	CCONJ
gujaf-256	102	16	the	the	DET
gujaf-256	102	17	company	company	NOUN
gujaf-256	102	18	’s	’s	PART
gujaf-256	102	19	risk	risk	NOUN
gujaf-256	102	20	is	be	AUX
gujaf-256	102	21	also	also	ADV
gujaf-256	102	22	relatively	relatively	ADV
gujaf-256	102	23	lower	low	ADJ
gujaf-256	102	24	compared	compare	VERB
gujaf-256	102	25	to	to	ADP
gujaf-256	102	26	companies	company	NOUN
gujaf-256	102	27	that	that	PRON
gujaf-256	102	28	regularly	regularly	ADV
gujaf-256	102	29	change	change	VERB
gujaf-256	102	30	dividend	dividend	NOUN
gujaf-256	102	31	distribution	distribution	NOUN
gujaf-256	102	32	policy	policy	NOUN
gujaf-256	102	33	(	(	PUNCT
gujaf-256	102	34	zarah	zarah	PROPN
gujaf-256	102	35	,	,	PUNCT
gujaf-256	102	36	2010	2010	NUM
gujaf-256	102	37	)	)	PUNCT
gujaf-256	102	38	.	.	PUNCT
gujaf-256	103	1	the	the	DET
gujaf-256	103	2	motivating	motivating	NOUN
gujaf-256	103	3	factor	factor	NOUN
gujaf-256	103	4	for	for	ADP
gujaf-256	103	5	conducting	conduct	VERB
gujaf-256	103	6	this	this	DET
gujaf-256	103	7	research	research	NOUN
gujaf-256	103	8	is	be	AUX
gujaf-256	103	9	the	the	DET
gujaf-256	103	10	fact	fact	NOUN
gujaf-256	103	11	that	that	SCONJ
gujaf-256	103	12	numerous	numerous	ADJ
gujaf-256	103	13	researches	research	NOUN
gujaf-256	103	14	(	(	PUNCT
gujaf-256	103	15	omet	omet	NOUN
gujaf-256	103	16	2004	2004	NUM
gujaf-256	103	17	,	,	PUNCT
gujaf-256	103	18	ogollo	ogollo	NOUN
gujaf-256	103	19	2012	2012	NUM
gujaf-256	103	20	,	,	PUNCT
gujaf-256	103	21	sarwar	sarwar	NOUN
gujaf-256	103	22	2013	2013	NUM
gujaf-256	103	23	,	,	PUNCT
gujaf-256	103	24	almasum	almasum	NOUN
gujaf-256	103	25	2014	2014	NUM
gujaf-256	103	26	,	,	PUNCT
gujaf-256	103	27	kiprop	kiprop	NOUN
gujaf-256	103	28	et	et	PROPN
gujaf-256	103	29	al	al	PROPN
gujaf-256	103	30	2017	2017	NUM
gujaf-256	103	31	)	)	PUNCT
gujaf-256	103	32	were	be	AUX
gujaf-256	103	33	conducted	conduct	VERB
gujaf-256	103	34	on	on	ADP
gujaf-256	103	35	dividend	dividend	NOUN
gujaf-256	103	36	policy	policy	NOUN
gujaf-256	103	37	but	but	CCONJ
gujaf-256	103	38	most	most	ADJ
gujaf-256	103	39	of	of	ADP
gujaf-256	103	40	them	they	PRON
gujaf-256	103	41	concentrated	concentrate	VERB
gujaf-256	103	42	on	on	ADP
gujaf-256	103	43	dividend	dividend	NOUN
gujaf-256	103	44	policy	policy	NOUN
gujaf-256	103	45	measures	measure	NOUN
gujaf-256	103	46	such	such	ADJ
gujaf-256	103	47	as	as	ADP
gujaf-256	103	48	dividend	dividend	NOUN
gujaf-256	103	49	payout	payout	NOUN
gujaf-256	103	50	ratio	ratio	NOUN
gujaf-256	103	51	,	,	PUNCT
gujaf-256	103	52	earnings	earning	NOUN
gujaf-256	103	53	per	per	ADP
gujaf-256	103	54	share	share	NOUN
gujaf-256	103	55	,	,	PUNCT
gujaf-256	103	56	dividend	dividend	NOUN
gujaf-256	103	57	yield	yield	NOUN
gujaf-256	103	58	,	,	PUNCT
gujaf-256	103	59	dividend	dividend	NOUN
gujaf-256	103	60	per	per	ADP
gujaf-256	103	61	share	share	NOUN
gujaf-256	103	62	etc	etc	X
gujaf-256	103	63	.	.	X
gujaf-256	103	64	which	which	PRON
gujaf-256	103	65	are	be	AUX
gujaf-256	103	66	measures	measure	NOUN
gujaf-256	103	67	of	of	ADP
gujaf-256	103	68	dividend	dividend	NOUN
gujaf-256	103	69	payout	payout	NOUN
gujaf-256	103	70	not	not	PART
gujaf-256	103	71	policy	policy	NOUN
gujaf-256	103	72	.	.	PUNCT
gujaf-256	104	1	this	this	DET
gujaf-256	104	2	study	study	NOUN
gujaf-256	104	3	differs	differ	VERB
gujaf-256	104	4	from	from	ADP
gujaf-256	104	5	those	those	DET
gujaf-256	104	6	studies	study	NOUN
gujaf-256	104	7	by	by	ADP
gujaf-256	104	8	focusing	focus	VERB
gujaf-256	104	9	on	on	ADP
gujaf-256	104	10	stable	stable	ADJ
gujaf-256	104	11	dividend	dividend	NOUN
gujaf-256	104	12	policy	policy	NOUN
gujaf-256	104	13	.	.	PUNCT
gujaf-256	105	1	further	far	ADV
gujaf-256	105	2	,	,	PUNCT
gujaf-256	105	3	most	most	ADJ
gujaf-256	105	4	of	of	ADP
gujaf-256	105	5	the	the	DET
gujaf-256	105	6	studies	study	NOUN
gujaf-256	105	7	adaoglu	adaoglu	PROPN
gujaf-256	105	8	,	,	PUNCT
gujaf-256	105	9	(	(	PUNCT
gujaf-256	105	10	2000	2000	NUM
gujaf-256	105	11	)	)	PUNCT
gujaf-256	105	12	;	;	PUNCT
gujaf-256	105	13	oliver	oliver	PROPN
gujaf-256	105	14	et	et	PROPN
gujaf-256	105	15	al	al	PROPN
gujaf-256	105	16	,	,	PUNCT
gujaf-256	105	17	(	(	PUNCT
gujaf-256	105	18	2016	2016	NUM
gujaf-256	105	19	)	)	PUNCT
gujaf-256	105	20	;	;	PUNCT
gujaf-256	105	21	babiarz	babiarz	PROPN
gujaf-256	105	22	,	,	PUNCT
gujaf-256	105	23	(	(	PUNCT
gujaf-256	105	24	2020	2020	NUM
gujaf-256	105	25	)	)	PUNCT
gujaf-256	105	26	and	and	CCONJ
gujaf-256	105	27	goergen	goergen	PROPN
gujaf-256	105	28	et	et	PROPN
gujaf-256	105	29	al	al	PROPN
gujaf-256	105	30	,	,	PUNCT
gujaf-256	105	31	(	(	PUNCT
gujaf-256	105	32	2009	2009	NUM
gujaf-256	105	33	)	)	PUNCT
gujaf-256	105	34	in	in	ADP
gujaf-256	105	35	this	this	DET
gujaf-256	105	36	regard	regard	NOUN
gujaf-256	105	37	were	be	AUX
gujaf-256	105	38	done	do	VERB
gujaf-256	105	39	in	in	ADP
gujaf-256	105	40	developed	develop	VERB
gujaf-256	105	41	countries	country	NOUN
gujaf-256	105	42	.	.	PUNCT
gujaf-256	106	1	additionally	additionally	ADV
gujaf-256	106	2	,	,	PUNCT
gujaf-256	106	3	most	most	ADJ
gujaf-256	106	4	of	of	ADP
gujaf-256	106	5	the	the	DET
gujaf-256	106	6	related	related	ADJ
gujaf-256	106	7	studies	study	NOUN
gujaf-256	106	8	used	use	VERB
gujaf-256	106	9	multiple	multiple	ADJ
gujaf-256	106	10	regression	regression	NOUN
gujaf-256	106	11	analysis	analysis	NOUN
gujaf-256	106	12	to	to	PART
gujaf-256	106	13	analyzed	analyze	VERB
gujaf-256	106	14	the	the	DET
gujaf-256	106	15	data	datum	NOUN
gujaf-256	106	16	.	.	PUNCT
gujaf-256	107	1	therefore	therefore	ADV
gujaf-256	107	2	,	,	PUNCT
gujaf-256	107	3	this	this	DET
gujaf-256	107	4	study	study	NOUN
gujaf-256	107	5	takes	take	VERB
gujaf-256	107	6	a	a	DET
gujaf-256	107	7	step	step	NOUN
gujaf-256	107	8	ahead	ahead	ADV
gujaf-256	107	9	and	and	CCONJ
gujaf-256	107	10	makes	make	VERB
gujaf-256	107	11	use	use	NOUN
gujaf-256	107	12	of	of	ADP
gujaf-256	107	13	feasible	feasible	ADJ
gujaf-256	107	14	generalize	generalize	NOUN
gujaf-256	107	15	least	least	ADV
gujaf-256	107	16	square	square	ADJ
gujaf-256	107	17	(	(	PUNCT
gujaf-256	107	18	fgls	fgls	NOUN
gujaf-256	107	19	)	)	PUNCT
gujaf-256	107	20	regression	regression	NOUN
gujaf-256	107	21	in	in	ADP
gujaf-256	107	22	order	order	NOUN
gujaf-256	107	23	to	to	PART
gujaf-256	107	24	overcome	overcome	VERB
gujaf-256	107	25	problems	problem	NOUN
gujaf-256	107	26	of	of	ADP
gujaf-256	107	27	abnormality	abnormality	NOUN
gujaf-256	107	28	and	and	CCONJ
gujaf-256	107	29	heteroskedasticity	heteroskedasticity	NOUN
gujaf-256	107	30	in	in	ADP
gujaf-256	107	31	the	the	DET
gujaf-256	107	32	model	model	NOUN
gujaf-256	107	33	.	.	PUNCT
gujaf-256	108	1	this	this	DET
gujaf-256	108	2	technique	technique	NOUN
gujaf-256	108	3	is	be	AUX
gujaf-256	108	4	not	not	PART
gujaf-256	108	5	used	use	VERB
gujaf-256	108	6	by	by	ADP
gujaf-256	108	7	previous	previous	ADJ
gujaf-256	108	8	studies	study	NOUN
gujaf-256	108	9	and	and	CCONJ
gujaf-256	108	10	therefore	therefore	ADV
gujaf-256	108	11	,	,	PUNCT
gujaf-256	108	12	regarded	regard	VERB
gujaf-256	108	13	as	as	ADP
gujaf-256	108	14	methodological	methodological	ADJ
gujaf-256	108	15	gap	gap	NOUN
gujaf-256	108	16	filled	fill	VERB
gujaf-256	108	17	by	by	ADP
gujaf-256	108	18	this	this	DET
gujaf-256	108	19	study	study	NOUN
gujaf-256	108	20	.	.	PUNCT
gujaf-256	109	1	in	in	ADP
gujaf-256	109	2	addition	addition	NOUN
gujaf-256	109	3	,	,	PUNCT
gujaf-256	109	4	this	this	DET
gujaf-256	109	5	study	study	NOUN
gujaf-256	109	6	covers	cover	VERB
gujaf-256	109	7	a	a	DET
gujaf-256	109	8	relatively	relatively	ADV
gujaf-256	109	9	long	long	ADJ
gujaf-256	109	10	period	period	NOUN
gujaf-256	109	11	(	(	PUNCT
gujaf-256	109	12	13	13	NUM
gujaf-256	109	13	years	year	NOUN
gujaf-256	109	14	)	)	PUNCT
gujaf-256	109	15	from	from	ADP
gujaf-256	109	16	2008	2008	NUM
gujaf-256	109	17	to	to	ADP
gujaf-256	109	18	2020	2020	NUM
gujaf-256	109	19	.	.	PUNCT
gujaf-256	110	1	thus	thus	ADV
gujaf-256	110	2	,	,	PUNCT
gujaf-256	110	3	based	base	VERB
gujaf-256	110	4	on	on	ADP
gujaf-256	110	5	the	the	DET
gujaf-256	110	6	above	above	ADJ
gujaf-256	110	7	issues	issue	NOUN
gujaf-256	110	8	,	,	PUNCT
gujaf-256	110	9	this	this	DET
gujaf-256	110	10	paper	paper	NOUN
gujaf-256	110	11	examines	examine	VERB
gujaf-256	110	12	the	the	DET
gujaf-256	110	13	effect	effect	NOUN
gujaf-256	110	14	of	of	ADP
gujaf-256	110	15	stabile	stabile	ADJ
gujaf-256	110	16	dividend	dividend	NOUN
gujaf-256	110	17	policy	policy	NOUN
gujaf-256	110	18	on	on	ADP
gujaf-256	110	19	the	the	DET
gujaf-256	110	20	value	value	NOUN
gujaf-256	110	21	of	of	ADP
gujaf-256	110	22	listed	list	VERB
gujaf-256	110	23	healthcare	healthcare	NOUN
gujaf-256	110	24	firms	firm	NOUN
gujaf-256	110	25	in	in	ADP
gujaf-256	110	26	nigeria	nigeria	PROPN
gujaf-256	110	27	.	.	PUNCT
gujaf-256	111	1	the	the	DET
gujaf-256	111	2	paper	paper	NOUN
gujaf-256	111	3	is	be	AUX
gujaf-256	111	4	divided	divide	VERB
gujaf-256	111	5	into	into	ADP
gujaf-256	111	6	five	five	NUM
gujaf-256	111	7	sections	section	NOUN
gujaf-256	111	8	.	.	PUNCT
gujaf-256	112	1	first	first	ADJ
gujaf-256	112	2	section	section	NOUN
gujaf-256	112	3	introduced	introduce	VERB
gujaf-256	112	4	the	the	DET
gujaf-256	112	5	paper	paper	NOUN
gujaf-256	112	6	.	.	PUNCT
gujaf-256	113	1	second	second	ADJ
gujaf-256	113	2	section	section	NOUN
gujaf-256	113	3	brief	brief	ADJ
gujaf-256	113	4	literature	literature	NOUN
gujaf-256	113	5	from	from	ADP
gujaf-256	113	6	previous	previous	ADJ
gujaf-256	113	7	studies	study	NOUN
gujaf-256	113	8	.	.	PUNCT
gujaf-256	114	1	section	section	NOUN
gujaf-256	114	2	three	three	NUM
gujaf-256	114	3	of	of	ADP
gujaf-256	114	4	the	the	DET
gujaf-256	114	5	study	study	NOUN
gujaf-256	114	6	describes	describe	VERB
gujaf-256	114	7	methodology	methodology	NOUN
gujaf-256	114	8	used	use	VERB
gujaf-256	114	9	for	for	ADP
gujaf-256	114	10	examining	examine	VERB
gujaf-256	114	11	the	the	DET
gujaf-256	114	12	effect	effect	NOUN
gujaf-256	114	13	of	of	ADP
gujaf-256	114	14	stable	stable	ADJ
gujaf-256	114	15	dividend	dividend	NOUN
gujaf-256	114	16	policy	policy	NOUN
gujaf-256	114	17	on	on	ADP
gujaf-256	114	18	the	the	DET
gujaf-256	114	19	value	value	NOUN
gujaf-256	114	20	229	229	NUM
gujaf-256	114	21	of	of	ADP
gujaf-256	114	22	listed	list	VERB
gujaf-256	114	23	healthcare	healthcare	NOUN
gujaf-256	114	24	firms	firm	NOUN
gujaf-256	114	25	in	in	ADP
gujaf-256	114	26	nigeria	nigeria	PROPN
gujaf-256	114	27	.	.	PUNCT
gujaf-256	115	1	section	section	NOUN
gujaf-256	115	2	four	four	NUM
gujaf-256	115	3	contains	contain	VERB
gujaf-256	115	4	the	the	DET
gujaf-256	115	5	empirical	empirical	ADJ
gujaf-256	115	6	results	result	NOUN
gujaf-256	115	7	and	and	CCONJ
gujaf-256	115	8	discussion	discussion	NOUN
gujaf-256	115	9	.	.	PUNCT
gujaf-256	116	1	section	section	NOUN
gujaf-256	116	2	five	five	NUM
gujaf-256	116	3	,	,	PUNCT
gujaf-256	116	4	the	the	DET
gujaf-256	116	5	last	last	ADJ
gujaf-256	116	6	section	section	NOUN
gujaf-256	116	7	is	be	AUX
gujaf-256	116	8	conclusions	conclusion	NOUN
gujaf-256	116	9	and	and	CCONJ
gujaf-256	116	10	recommendations	recommendation	NOUN
gujaf-256	116	11	.	.	PUNCT
gujaf-256	117	1	2	2	X
gujaf-256	117	2	.	.	X
gujaf-256	117	3	review	review	NOUN
gujaf-256	117	4	of	of	ADP
gujaf-256	117	5	related	related	ADJ
gujaf-256	117	6	studies	study	NOUN
gujaf-256	117	7	firm	firm	ADJ
gujaf-256	117	8	value	value	NOUN
gujaf-256	117	9	is	be	AUX
gujaf-256	117	10	considered	consider	VERB
gujaf-256	117	11	as	as	ADP
gujaf-256	117	12	fundamental	fundamental	ADJ
gujaf-256	117	13	and	and	CCONJ
gujaf-256	117	14	critical	critical	ADJ
gujaf-256	117	15	thing	thing	NOUN
gujaf-256	117	16	since	since	SCONJ
gujaf-256	117	17	it	it	PRON
gujaf-256	117	18	describes	describe	VERB
gujaf-256	117	19	the	the	DET
gujaf-256	117	20	wealth	wealth	NOUN
gujaf-256	117	21	of	of	ADP
gujaf-256	117	22	the	the	DET
gujaf-256	117	23	company	company	NOUN
gujaf-256	117	24	’s	’s	PART
gujaf-256	117	25	owner	owner	NOUN
gujaf-256	117	26	.	.	PUNCT
gujaf-256	118	1	therefore	therefore	ADV
gujaf-256	118	2	,	,	PUNCT
gujaf-256	118	3	the	the	DET
gujaf-256	118	4	management	management	NOUN
gujaf-256	118	5	is	be	AUX
gujaf-256	118	6	saddle	saddle	VERB
gujaf-256	118	7	with	with	ADP
gujaf-256	118	8	the	the	DET
gujaf-256	118	9	responsibility	responsibility	NOUN
gujaf-256	118	10	of	of	ADP
gujaf-256	118	11	achieving	achieve	VERB
gujaf-256	118	12	the	the	DET
gujaf-256	118	13	firm	firm	ADJ
gujaf-256	118	14	value	value	NOUN
gujaf-256	118	15	optimally	optimally	ADV
gujaf-256	118	16	.	.	PUNCT
gujaf-256	119	1	firm	firm	ADJ
gujaf-256	119	2	value	value	NOUN
gujaf-256	119	3	is	be	AUX
gujaf-256	119	4	the	the	DET
gujaf-256	119	5	estimated	estimate	VERB
gujaf-256	119	6	purchase	purchase	NOUN
gujaf-256	119	7	and	and	CCONJ
gujaf-256	119	8	the	the	DET
gujaf-256	119	9	trade	trade	NOUN
gujaf-256	119	10	value	value	NOUN
gujaf-256	119	11	of	of	ADP
gujaf-256	119	12	the	the	DET
gujaf-256	119	13	company	company	NOUN
gujaf-256	119	14	with	with	ADP
gujaf-256	119	15	comprehensive	comprehensive	ADJ
gujaf-256	119	16	information	information	NOUN
gujaf-256	119	17	about	about	ADP
gujaf-256	119	18	the	the	DET
gujaf-256	119	19	company	company	NOUN
gujaf-256	119	20	(	(	PUNCT
gujaf-256	119	21	guleryuz	guleryuz	NOUN
gujaf-256	119	22	2009	2009	NUM
gujaf-256	119	23	;	;	PUNCT
gujaf-256	119	24	mohammad	mohammad	PROPN
gujaf-256	119	25	,	,	PUNCT
gujaf-256	119	26	2017	2017	NUM
gujaf-256	119	27	)	)	PUNCT
gujaf-256	119	28	.	.	PUNCT
gujaf-256	120	1	firm	firm	ADJ
gujaf-256	120	2	value	value	NOUN
gujaf-256	120	3	is	be	AUX
gujaf-256	120	4	very	very	ADV
gujaf-256	120	5	important	important	ADJ
gujaf-256	120	6	because	because	SCONJ
gujaf-256	120	7	the	the	DET
gujaf-256	120	8	high	high	ADJ
gujaf-256	120	9	value	value	NOUN
gujaf-256	120	10	of	of	ADP
gujaf-256	120	11	the	the	DET
gujaf-256	120	12	company	company	NOUN
gujaf-256	120	13	will	will	AUX
gujaf-256	120	14	be	be	AUX
gujaf-256	120	15	followed	follow	VERB
gujaf-256	120	16	by	by	ADP
gujaf-256	120	17	a	a	DET
gujaf-256	120	18	high	high	ADJ
gujaf-256	120	19	prosperity	prosperity	NOUN
gujaf-256	120	20	shareholder	shareholder	NOUN
gujaf-256	120	21	.	.	PUNCT
gujaf-256	121	1	the	the	PRON
gujaf-256	121	2	higher	high	ADJ
gujaf-256	121	3	the	the	DET
gujaf-256	121	4	shareholders	shareholder	NOUN
gujaf-256	121	5	the	the	DET
gujaf-256	121	6	high	high	ADJ
gujaf-256	121	7	the	the	DET
gujaf-256	121	8	stock	stock	NOUN
gujaf-256	121	9	price	price	NOUN
gujaf-256	121	10	and	and	CCONJ
gujaf-256	121	11	the	the	PRON
gujaf-256	121	12	higher	high	ADJ
gujaf-256	121	13	the	the	DET
gujaf-256	121	14	value	value	NOUN
gujaf-256	121	15	of	of	ADP
gujaf-256	121	16	the	the	DET
gujaf-256	121	17	company	company	NOUN
gujaf-256	121	18	(	(	PUNCT
gujaf-256	121	19	tue	tue	X
gujaf-256	121	20	et	et	PROPN
gujaf-256	121	21	al	al	PROPN
gujaf-256	121	22	,	,	PUNCT
gujaf-256	121	23	2017	2017	NUM
gujaf-256	121	24	)	)	PUNCT
gujaf-256	121	25	.	.	PUNCT
gujaf-256	122	1	company	company	NOUN
gujaf-256	122	2	value	value	NOUN
gujaf-256	122	3	can	can	AUX
gujaf-256	122	4	be	be	AUX
gujaf-256	122	5	seen	see	VERB
gujaf-256	122	6	through	through	ADP
gujaf-256	122	7	the	the	DET
gujaf-256	122	8	market	market	NOUN
gujaf-256	122	9	value	value	NOUN
gujaf-256	122	10	or	or	CCONJ
gujaf-256	122	11	the	the	DET
gujaf-256	122	12	book	book	NOUN
gujaf-256	122	13	value	value	NOUN
gujaf-256	122	14	of	of	ADP
gujaf-256	122	15	the	the	DET
gujaf-256	122	16	company	company	NOUN
gujaf-256	122	17	from	from	ADP
gujaf-256	122	18	its	its	PRON
gujaf-256	122	19	equity	equity	NOUN
gujaf-256	122	20	(	(	PUNCT
gujaf-256	122	21	hirdinis	hirdinis	PROPN
gujaf-256	122	22	,	,	PUNCT
gujaf-256	122	23	2019	2019	NUM
gujaf-256	122	24	)	)	PUNCT
gujaf-256	122	25	.	.	PUNCT
gujaf-256	123	1	according	accord	VERB
gujaf-256	123	2	to	to	ADP
gujaf-256	123	3	sabrin	sabrin	NOUN
gujaf-256	123	4	,	,	PUNCT
gujaf-256	123	5	et	et	PROPN
gujaf-256	123	6	al	al	PROPN
gujaf-256	123	7	,	,	PUNCT
gujaf-256	123	8	(	(	PUNCT
gujaf-256	123	9	2016	2016	NUM
gujaf-256	123	10	)	)	PUNCT
gujaf-256	123	11	firm	firm	ADJ
gujaf-256	123	12	value	value	NOUN
gujaf-256	123	13	can	can	AUX
gujaf-256	123	14	be	be	AUX
gujaf-256	123	15	measured	measure	VERB
gujaf-256	123	16	through	through	ADP
gujaf-256	123	17	tobin	tobin	PROPN
gujaf-256	123	18	’s	’s	PART
gujaf-256	123	19	q	q	NOUN
gujaf-256	123	20	,	,	PUNCT
gujaf-256	123	21	price	price	NOUN
gujaf-256	123	22	to	to	ADP
gujaf-256	123	23	book	book	NOUN
gujaf-256	123	24	value	value	NOUN
gujaf-256	123	25	and	and	CCONJ
gujaf-256	123	26	market	market	NOUN
gujaf-256	123	27	to	to	ADP
gujaf-256	123	28	book	book	NOUN
gujaf-256	123	29	ratio	ratio	NOUN
gujaf-256	123	30	.	.	PUNCT
gujaf-256	124	1	adelagan	adelagan	NOUN
gujaf-256	124	2	,	,	PUNCT
gujaf-256	124	3	(	(	PUNCT
gujaf-256	124	4	2009	2009	NUM
gujaf-256	124	5	)	)	PUNCT
gujaf-256	124	6	,	,	PUNCT
gujaf-256	124	7	almasum	almasum	NOUN
gujaf-256	124	8	,	,	PUNCT
gujaf-256	124	9	(	(	PUNCT
gujaf-256	124	10	2014	2014	NUM
gujaf-256	124	11	)	)	PUNCT
gujaf-256	124	12	,	,	PUNCT
gujaf-256	124	13	mattew	mattew	NOUN
gujaf-256	124	14	et	et	PROPN
gujaf-256	124	15	al	al	PROPN
gujaf-256	124	16	,	,	PUNCT
gujaf-256	124	17	(	(	PUNCT
gujaf-256	124	18	2014	2014	NUM
gujaf-256	124	19	)	)	PUNCT
gujaf-256	124	20	and	and	CCONJ
gujaf-256	124	21	alhassan	alhassan	VERB
gujaf-256	124	22	et	et	PROPN
gujaf-256	124	23	al	al	PROPN
gujaf-256	124	24	,	,	PUNCT
gujaf-256	124	25	(	(	PUNCT
gujaf-256	124	26	2016	2016	NUM
gujaf-256	124	27	)	)	PUNCT
gujaf-256	124	28	used	use	VERB
gujaf-256	124	29	market	market	NOUN
gujaf-256	124	30	prices	price	NOUN
gujaf-256	124	31	of	of	ADP
gujaf-256	124	32	shares	share	NOUN
gujaf-256	124	33	to	to	PART
gujaf-256	124	34	measure	measure	VERB
gujaf-256	124	35	firm	firm	ADJ
gujaf-256	124	36	value	value	NOUN
gujaf-256	124	37	.	.	PUNCT
gujaf-256	125	1	lastly	lastly	ADV
gujaf-256	125	2	,	,	PUNCT
gujaf-256	125	3	chidinmma	chidinmma	PROPN
gujaf-256	125	4	et	et	PROPN
gujaf-256	125	5	al	al	PROPN
gujaf-256	125	6	(	(	PUNCT
gujaf-256	125	7	2017	2017	NUM
gujaf-256	125	8	)	)	PUNCT
gujaf-256	125	9	used	use	VERB
gujaf-256	125	10	market	market	NOUN
gujaf-256	125	11	price	price	NOUN
gujaf-256	125	12	per	per	ADP
gujaf-256	125	13	share	share	NOUN
gujaf-256	125	14	(	(	PUNCT
gujaf-256	125	15	mps	mps	PROPN
gujaf-256	125	16	)	)	PUNCT
gujaf-256	125	17	which	which	PRON
gujaf-256	125	18	mean	mean	VERB
gujaf-256	125	19	the	the	DET
gujaf-256	125	20	closing	closing	NOUN
gujaf-256	125	21	stock	stock	NOUN
gujaf-256	125	22	price	price	NOUN
gujaf-256	125	23	as	as	SCONJ
gujaf-256	125	24	reported	report	VERB
gujaf-256	125	25	by	by	ADP
gujaf-256	125	26	the	the	DET
gujaf-256	125	27	exchange	exchange	NOUN
gujaf-256	125	28	.	.	PUNCT
gujaf-256	126	1	dividend	dividend	NOUN
gujaf-256	126	2	policy	policy	NOUN
gujaf-256	126	3	is	be	AUX
gujaf-256	126	4	one	one	NUM
gujaf-256	126	5	of	of	ADP
gujaf-256	126	6	the	the	DET
gujaf-256	126	7	most	most	ADV
gujaf-256	126	8	important	important	ADJ
gujaf-256	126	9	decisions	decision	NOUN
gujaf-256	126	10	in	in	ADP
gujaf-256	126	11	finance	finance	NOUN
gujaf-256	126	12	.	.	PUNCT
gujaf-256	127	1	actually	actually	ADV
gujaf-256	127	2	,	,	PUNCT
gujaf-256	127	3	dividend	dividend	NOUN
gujaf-256	127	4	policy	policy	NOUN
gujaf-256	127	5	is	be	AUX
gujaf-256	127	6	more	more	ADV
gujaf-256	127	7	usually	usually	ADV
gujaf-256	127	8	an	an	DET
gujaf-256	127	9	instrument	instrument	NOUN
gujaf-256	127	10	of	of	ADP
gujaf-256	127	11	wealth	wealth	NOUN
gujaf-256	127	12	distribution	distribution	NOUN
gujaf-256	127	13	than	than	SCONJ
gujaf-256	127	14	it	it	PRON
gujaf-256	127	15	is	be	AUX
gujaf-256	127	16	an	an	DET
gujaf-256	127	17	instrument	instrument	NOUN
gujaf-256	127	18	of	of	ADP
gujaf-256	127	19	wealth	wealth	NOUN
gujaf-256	127	20	creation	creation	NOUN
gujaf-256	127	21	(	(	PUNCT
gujaf-256	127	22	nimalathasan	nimalathasan	PROPN
gujaf-256	127	23	et	et	PROPN
gujaf-256	127	24	al	al	PROPN
gujaf-256	127	25	,	,	PUNCT
gujaf-256	127	26	2013	2013	NUM
gujaf-256	127	27	)	)	PUNCT
gujaf-256	127	28	.	.	PUNCT
gujaf-256	128	1	dividend	dividend	NOUN
gujaf-256	128	2	policy	policy	NOUN
gujaf-256	128	3	refers	refer	VERB
gujaf-256	128	4	to	to	ADP
gujaf-256	128	5	the	the	DET
gujaf-256	128	6	policy	policy	NOUN
gujaf-256	128	7	or	or	CCONJ
gujaf-256	128	8	guidelines	guideline	NOUN
gujaf-256	128	9	used	use	VERB
gujaf-256	128	10	by	by	ADP
gujaf-256	128	11	the	the	DET
gujaf-256	128	12	company	company	NOUN
gujaf-256	128	13	to	to	PART
gujaf-256	128	14	decide	decide	VERB
gujaf-256	128	15	on	on	ADP
gujaf-256	128	16	how	how	SCONJ
gujaf-256	128	17	much	much	ADJ
gujaf-256	128	18	portion	portion	NOUN
gujaf-256	128	19	of	of	ADP
gujaf-256	128	20	profit	profit	NOUN
gujaf-256	128	21	to	to	PART
gujaf-256	128	22	distribute	distribute	VERB
gujaf-256	128	23	to	to	ADP
gujaf-256	128	24	stockholders	stockholder	NOUN
gujaf-256	128	25	as	as	ADP
gujaf-256	128	26	dividend	dividend	NOUN
gujaf-256	128	27	and	and	CCONJ
gujaf-256	128	28	how	how	SCONJ
gujaf-256	128	29	much	much	ADJ
gujaf-256	128	30	to	to	PART
gujaf-256	128	31	be	be	AUX
gujaf-256	128	32	kept	keep	VERB
gujaf-256	128	33	in	in	ADP
gujaf-256	128	34	the	the	DET
gujaf-256	128	35	company	company	NOUN
gujaf-256	128	36	as	as	SCONJ
gujaf-256	128	37	retain	retain	VERB
gujaf-256	128	38	earnings	earning	NOUN
gujaf-256	128	39	(	(	PUNCT
gujaf-256	128	40	hashemijoo	hashemijoo	NOUN
gujaf-256	128	41	et	et	PROPN
gujaf-256	128	42	al	al	PROPN
gujaf-256	128	43	,	,	PUNCT
gujaf-256	128	44	2012	2012	NUM
gujaf-256	128	45	)	)	PUNCT
gujaf-256	128	46	.	.	PUNCT
gujaf-256	129	1	dividend	dividend	NOUN
gujaf-256	129	2	policy	policy	NOUN
gujaf-256	129	3	is	be	AUX
gujaf-256	129	4	basically	basically	ADV
gujaf-256	129	5	the	the	DET
gujaf-256	129	6	determination	determination	NOUN
gujaf-256	129	7	of	of	ADP
gujaf-256	129	8	the	the	DET
gujaf-256	129	9	percentage	percentage	NOUN
gujaf-256	129	10	of	of	ADP
gujaf-256	129	11	profits	profit	NOUN
gujaf-256	129	12	to	to	PART
gujaf-256	129	13	be	be	AUX
gujaf-256	129	14	given	give	VERB
gujaf-256	129	15	to	to	ADP
gujaf-256	129	16	shareholders	shareholder	NOUN
gujaf-256	129	17	.	.	PUNCT
gujaf-256	130	1	stable	stable	ADJ
gujaf-256	130	2	dividend	dividend	NOUN
gujaf-256	130	3	is	be	AUX
gujaf-256	130	4	where	where	SCONJ
gujaf-256	130	5	a	a	DET
gujaf-256	130	6	certain	certain	ADJ
gujaf-256	130	7	constant	constant	ADJ
gujaf-256	130	8	sum	sum	NOUN
gujaf-256	130	9	of	of	ADP
gujaf-256	130	10	money	money	NOUN
gujaf-256	130	11	is	be	AUX
gujaf-256	130	12	regularly	regularly	ADV
gujaf-256	130	13	distributing	distribute	VERB
gujaf-256	130	14	to	to	ADP
gujaf-256	130	15	shareholders	shareholder	NOUN
gujaf-256	130	16	(	(	PUNCT
gujaf-256	130	17	anyim	anyim	NOUN
gujaf-256	130	18	2017	2017	NUM
gujaf-256	130	19	)	)	PUNCT
gujaf-256	130	20	.	.	PUNCT
gujaf-256	131	1	it	it	PRON
gujaf-256	131	2	is	be	AUX
gujaf-256	131	3	of	of	ADP
gujaf-256	131	4	three	three	NUM
gujaf-256	131	5	types	type	NOUN
gujaf-256	131	6	:	:	PUNCT
gujaf-256	131	7	constant	constant	ADJ
gujaf-256	131	8	dividend	dividend	NOUN
gujaf-256	131	9	per	per	ADP
gujaf-256	131	10	share	share	NOUN
gujaf-256	131	11	the	the	DET
gujaf-256	131	12	dps	dps	NOUN
gujaf-256	131	13	is	be	AUX
gujaf-256	131	14	fixed	fix	VERB
gujaf-256	131	15	in	in	ADP
gujaf-256	131	16	amount	amount	NOUN
gujaf-256	131	17	irrespective	irrespective	ADV
gujaf-256	131	18	of	of	ADP
gujaf-256	131	19	the	the	DET
gujaf-256	131	20	earnings	earning	NOUN
gujaf-256	131	21	level	level	NOUN
gujaf-256	131	22	.	.	PUNCT
gujaf-256	132	1	constant	constant	ADJ
gujaf-256	132	2	payout	payout	NOUN
gujaf-256	132	3	ratio	ratio	NOUN
gujaf-256	132	4	it	it	PRON
gujaf-256	132	5	means	mean	VERB
gujaf-256	132	6	the	the	DET
gujaf-256	132	7	payment	payment	NOUN
gujaf-256	132	8	of	of	ADP
gujaf-256	132	9	fixed	fix	VERB
gujaf-256	132	10	percentage	percentage	NOUN
gujaf-256	132	11	of	of	ADP
gujaf-256	132	12	earning	earn	VERB
gujaf-256	132	13	as	as	ADP
gujaf-256	132	14	dividend	dividend	NOUN
gujaf-256	132	15	every	every	DET
gujaf-256	132	16	year	year	NOUN
gujaf-256	132	17	.	.	PUNCT
gujaf-256	133	1	thirdly	thirdly	ADV
gujaf-256	133	2	,	,	PUNCT
gujaf-256	133	3	a	a	DET
gujaf-256	133	4	constant	constant	ADJ
gujaf-256	133	5	dps	dps	NOUN
gujaf-256	133	6	plus	plus	CCONJ
gujaf-256	133	7	extrameans	extramean	NOUN
gujaf-256	133	8	the	the	DET
gujaf-256	133	9	payment	payment	NOUN
gujaf-256	133	10	of	of	ADP
gujaf-256	133	11	low	low	ADJ
gujaf-256	133	12	dividend	dividend	NOUN
gujaf-256	133	13	per	per	ADP
gujaf-256	133	14	share	share	NOUN
gujaf-256	133	15	constantly	constantly	ADV
gujaf-256	133	16	plus	plus	CCONJ
gujaf-256	133	17	extra	extra	ADJ
gujaf-256	133	18	dividend	dividend	NOUN
gujaf-256	133	19	in	in	ADP
gujaf-256	133	20	the	the	DET
gujaf-256	133	21	year	year	NOUN
gujaf-256	133	22	when	when	SCONJ
gujaf-256	133	23	the	the	DET
gujaf-256	133	24	company	company	NOUN
gujaf-256	133	25	earns	earn	VERB
gujaf-256	133	26	high	high	ADJ
gujaf-256	133	27	profit	profit	NOUN
gujaf-256	133	28	(	(	PUNCT
gujaf-256	133	29	migwi	migwi	NOUN
gujaf-256	133	30	2015	2015	NUM
gujaf-256	133	31	)	)	PUNCT
gujaf-256	133	32	.	.	PUNCT
gujaf-256	134	1	hence	hence	ADV
gujaf-256	134	2	,	,	PUNCT
gujaf-256	134	3	when	when	SCONJ
gujaf-256	134	4	the	the	DET
gujaf-256	134	5	firm	firm	NOUN
gujaf-256	134	6	regularly	regularly	ADV
gujaf-256	134	7	keep	keep	VERB
gujaf-256	134	8	pays	pay	VERB
gujaf-256	134	9	a	a	DET
gujaf-256	134	10	fixed	fix	VERB
gujaf-256	134	11	amount	amount	NOUN
gujaf-256	134	12	of	of	ADP
gujaf-256	134	13	dividend	dividend	NOUN
gujaf-256	134	14	over	over	ADP
gujaf-256	134	15	a	a	DET
gujaf-256	134	16	long	long	ADJ
gujaf-256	134	17	period	period	NOUN
gujaf-256	134	18	of	of	ADP
gujaf-256	134	19	time	time	NOUN
gujaf-256	134	20	regardless	regardless	ADV
gujaf-256	134	21	of	of	ADP
gujaf-256	134	22	fluctuations	fluctuation	NOUN
gujaf-256	134	23	in	in	ADP
gujaf-256	134	24	the	the	DET
gujaf-256	134	25	level	level	NOUN
gujaf-256	134	26	of	of	ADP
gujaf-256	134	27	its	its	PRON
gujaf-256	134	28	earnings	earning	NOUN
gujaf-256	134	29	,	,	PUNCT
gujaf-256	134	30	it	it	PRON
gujaf-256	134	31	is	be	AUX
gujaf-256	134	32	called	call	VERB
gujaf-256	134	33	a	a	DET
gujaf-256	134	34	stable	stable	ADJ
gujaf-256	134	35	dividend	dividend	NOUN
gujaf-256	134	36	policy	policy	NOUN
gujaf-256	134	37	.	.	PUNCT
gujaf-256	135	1	with	with	ADP
gujaf-256	135	2	a	a	DET
gujaf-256	135	3	stable	stable	ADJ
gujaf-256	135	4	profit	profit	NOUN
gujaf-256	135	5	,	,	PUNCT
gujaf-256	135	6	the	the	DET
gujaf-256	135	7	possibility	possibility	NOUN
gujaf-256	135	8	of	of	ADP
gujaf-256	135	9	dividends	dividend	NOUN
gujaf-256	135	10	distributed	distribute	VERB
gujaf-256	135	11	by	by	ADP
gujaf-256	135	12	the	the	DET
gujaf-256	135	13	company	company	NOUN
gujaf-256	135	14	will	will	AUX
gujaf-256	135	15	also	also	ADV
gujaf-256	135	16	be	be	AUX
gujaf-256	135	17	stable	stable	ADJ
gujaf-256	135	18	,	,	PUNCT
gujaf-256	135	19	because	because	SCONJ
gujaf-256	135	20	the	the	DET
gujaf-256	135	21	dividends	dividend	NOUN
gujaf-256	135	22	distributed	distribute	VERB
gujaf-256	135	23	are	be	AUX
gujaf-256	135	24	part	part	NOUN
gujaf-256	135	25	of	of	ADP
gujaf-256	135	26	the	the	DET
gujaf-256	135	27	profits	profit	NOUN
gujaf-256	135	28	generated	generate	VERB
gujaf-256	135	29	by	by	ADP
gujaf-256	135	30	the	the	DET
gujaf-256	135	31	company	company	NOUN
gujaf-256	135	32	.	.	PUNCT
gujaf-256	136	1	230	230	NUM
gujaf-256	136	2	adaoglu	adaoglu	NOUN
gujaf-256	136	3	(	(	PUNCT
gujaf-256	136	4	2000	2000	NUM
gujaf-256	136	5	)	)	PUNCT
gujaf-256	136	6	observed	observe	VERB
gujaf-256	136	7	that	that	SCONJ
gujaf-256	136	8	the	the	DET
gujaf-256	136	9	dividend	dividend	NOUN
gujaf-256	136	10	policy	policy	NOUN
gujaf-256	136	11	behaviour	behaviour	NOUN
gujaf-256	136	12	of	of	ADP
gujaf-256	136	13	companies	company	NOUN
gujaf-256	136	14	in	in	ADP
gujaf-256	136	15	developing	develop	VERB
gujaf-256	136	16	countries	country	NOUN
gujaf-256	136	17	is	be	AUX
gujaf-256	136	18	significantly	significantly	ADV
gujaf-256	136	19	different	different	ADJ
gujaf-256	136	20	from	from	ADP
gujaf-256	136	21	the	the	DET
gujaf-256	136	22	dividend	dividend	NOUN
gujaf-256	136	23	policy	policy	NOUN
gujaf-256	136	24	behaviour	behaviour	NOUN
gujaf-256	136	25	of	of	ADP
gujaf-256	136	26	companies	company	NOUN
gujaf-256	136	27	in	in	ADP
gujaf-256	136	28	developed	develop	VERB
gujaf-256	136	29	countries	country	NOUN
gujaf-256	136	30	.	.	PUNCT
gujaf-256	137	1	the	the	DET
gujaf-256	137	2	study	study	NOUN
gujaf-256	137	3	use	use	VERB
gujaf-256	137	4	data	datum	NOUN
gujaf-256	137	5	from	from	ADP
gujaf-256	137	6	the	the	DET
gujaf-256	137	7	sample	sample	NOUN
gujaf-256	137	8	industrial	industrial	ADJ
gujaf-256	137	9	and	and	CCONJ
gujaf-256	137	10	commercial	commercial	ADJ
gujaf-256	137	11	firms	firm	NOUN
gujaf-256	137	12	in	in	ADP
gujaf-256	137	13	istanbul	istanbul	PROPN
gujaf-256	137	14	stock	stock	NOUN
gujaf-256	137	15	exchange	exchange	PROPN
gujaf-256	137	16	over	over	ADP
gujaf-256	137	17	a	a	DET
gujaf-256	137	18	period	period	NOUN
gujaf-256	137	19	of	of	ADP
gujaf-256	137	20	12	12	NUM
gujaf-256	137	21	years	year	NOUN
gujaf-256	137	22	(	(	PUNCT
gujaf-256	137	23	1985	1985	NUM
gujaf-256	137	24	to	to	ADP
gujaf-256	137	25	1997	1997	NUM
gujaf-256	137	26	)	)	PUNCT
gujaf-256	137	27	.	.	PUNCT
gujaf-256	138	1	data	datum	NOUN
gujaf-256	138	2	analysis	analysis	NOUN
gujaf-256	138	3	of	of	ADP
gujaf-256	138	4	the	the	DET
gujaf-256	138	5	study	study	NOUN
gujaf-256	138	6	revealed	reveal	VERB
gujaf-256	138	7	that	that	SCONJ
gujaf-256	138	8	dividend	dividend	NOUN
gujaf-256	138	9	per	per	ADP
gujaf-256	138	10	share	share	NOUN
gujaf-256	138	11	is	be	AUX
gujaf-256	138	12	statistically	statistically	ADV
gujaf-256	138	13	insignificant	insignificant	ADJ
gujaf-256	138	14	.	.	PUNCT
gujaf-256	139	1	the	the	DET
gujaf-256	139	2	statistical	statistical	ADJ
gujaf-256	139	3	insignificance	insignificance	NOUN
gujaf-256	139	4	of	of	ADP
gujaf-256	139	5	dps	dps	NOUN
gujaf-256	139	6	signifies	signifie	NOUN
gujaf-256	139	7	dividend	dividend	NOUN
gujaf-256	139	8	instability	instability	NOUN
gujaf-256	139	9	,	,	PUNCT
gujaf-256	139	10	since	since	SCONJ
gujaf-256	139	11	in	in	ADP
gujaf-256	139	12	order	order	NOUN
gujaf-256	139	13	to	to	PART
gujaf-256	139	14	follow	follow	VERB
gujaf-256	139	15	a	a	DET
gujaf-256	139	16	stable	stable	ADJ
gujaf-256	139	17	dividend	dividend	NOUN
gujaf-256	139	18	policy	policy	NOUN
gujaf-256	139	19	,	,	PUNCT
gujaf-256	139	20	management	management	NOUN
gujaf-256	139	21	has	have	VERB
gujaf-256	139	22	to	to	PART
gujaf-256	139	23	consider	consider	VERB
gujaf-256	139	24	the	the	DET
gujaf-256	139	25	previous	previous	ADJ
gujaf-256	139	26	dividends	dividend	NOUN
gujaf-256	139	27	per	per	ADP
gujaf-256	139	28	share	share	NOUN
gujaf-256	139	29	trend	trend	NOUN
gujaf-256	139	30	.	.	PUNCT
gujaf-256	140	1	similarly	similarly	ADV
gujaf-256	140	2	,	,	PUNCT
gujaf-256	140	3	tirongo	tirongo	NOUN
gujaf-256	140	4	(	(	PUNCT
gujaf-256	140	5	2004	2004	NUM
gujaf-256	140	6	)	)	PUNCT
gujaf-256	140	7	investigated	investigate	VERB
gujaf-256	140	8	dividends	dividend	NOUN
gujaf-256	140	9	policy	policy	NOUN
gujaf-256	140	10	and	and	CCONJ
gujaf-256	140	11	performance	performance	NOUN
gujaf-256	140	12	and	and	CCONJ
gujaf-256	140	13	value	value	NOUN
gujaf-256	140	14	of	of	ADP
gujaf-256	140	15	the	the	DET
gujaf-256	140	16	listed	list	VERB
gujaf-256	140	17	firms	firm	NOUN
gujaf-256	140	18	at	at	ADP
gujaf-256	140	19	nairobi	nairobi	PROPN
gujaf-256	140	20	stock	stock	PROPN
gujaf-256	140	21	exchange	exchange	PROPN
gujaf-256	140	22	and	and	CCONJ
gujaf-256	140	23	discovered	discover	VERB
gujaf-256	140	24	that	that	SCONJ
gujaf-256	140	25	there	there	PRON
gujaf-256	140	26	is	be	VERB
gujaf-256	140	27	a	a	DET
gujaf-256	140	28	positive	positive	ADJ
gujaf-256	140	29	relationship	relationship	NOUN
gujaf-256	140	30	between	between	ADP
gujaf-256	140	31	dividend	dividend	NOUN
gujaf-256	140	32	payout	payout	NOUN
gujaf-256	140	33	and	and	CCONJ
gujaf-256	140	34	firm	firm	ADJ
gujaf-256	140	35	performance	performance	NOUN
gujaf-256	140	36	as	as	ADV
gujaf-256	140	37	well	well	ADV
gujaf-256	140	38	as	as	ADP
gujaf-256	140	39	the	the	DET
gujaf-256	140	40	value	value	NOUN
gujaf-256	140	41	of	of	ADP
gujaf-256	140	42	the	the	DET
gujaf-256	140	43	firm	firm	NOUN
gujaf-256	140	44	.	.	PUNCT
gujaf-256	141	1	he	he	PRON
gujaf-256	141	2	also	also	ADV
gujaf-256	141	3	disclosed	disclose	VERB
gujaf-256	141	4	that	that	SCONJ
gujaf-256	141	5	stable	stable	ADJ
gujaf-256	141	6	dividend	dividend	NOUN
gujaf-256	141	7	policy	policy	NOUN
gujaf-256	141	8	is	be	AUX
gujaf-256	141	9	attributed	attribute	VERB
gujaf-256	141	10	to	to	ADP
gujaf-256	141	11	numbers	number	NOUN
gujaf-256	141	12	of	of	ADP
gujaf-256	141	13	reasons	reason	NOUN
gujaf-256	141	14	,	,	PUNCT
gujaf-256	141	15	such	such	ADJ
gujaf-256	141	16	as	as	ADP
gujaf-256	141	17	,	,	PUNCT
gujaf-256	141	18	declining	decline	VERB
gujaf-256	141	19	company	company	NOUN
gujaf-256	141	20	profits	profit	NOUN
gujaf-256	141	21	and	and	CCONJ
gujaf-256	141	22	economic	economic	ADJ
gujaf-256	141	23	performance	performance	NOUN
gujaf-256	141	24	.	.	PUNCT
gujaf-256	142	1	in	in	ADP
gujaf-256	142	2	the	the	DET
gujaf-256	142	3	same	same	ADJ
gujaf-256	142	4	vein	vein	NOUN
gujaf-256	142	5	,	,	PUNCT
gujaf-256	142	6	ali	ali	PROPN
gujaf-256	142	7	and	and	CCONJ
gujaf-256	142	8	sharif	sharif	PROPN
gujaf-256	142	9	(	(	PUNCT
gujaf-256	142	10	2015	2015	NUM
gujaf-256	142	11	)	)	PUNCT
gujaf-256	142	12	examined	examine	VERB
gujaf-256	142	13	the	the	DET
gujaf-256	142	14	effect	effect	NOUN
gujaf-256	142	15	of	of	ADP
gujaf-256	142	16	dividend	dividend	NOUN
gujaf-256	142	17	policy	policy	NOUN
gujaf-256	142	18	on	on	ADP
gujaf-256	142	19	stock	stock	NOUN
gujaf-256	142	20	prices	price	NOUN
gujaf-256	142	21	.	.	PUNCT
gujaf-256	143	1	the	the	DET
gujaf-256	143	2	study	study	NOUN
gujaf-256	143	3	investigated	investigate	VERB
gujaf-256	143	4	a	a	DET
gujaf-256	143	5	sample	sample	NOUN
gujaf-256	143	6	of	of	ADP
gujaf-256	143	7	45	45	NUM
gujaf-256	143	8	non	non	ADJ
gujaf-256	143	9	-	-	ADJ
gujaf-256	143	10	financial	financial	ADJ
gujaf-256	143	11	firms	firm	NOUN
gujaf-256	143	12	listed	list	VERB
gujaf-256	143	13	on	on	ADP
gujaf-256	143	14	karachi	karachi	PROPN
gujaf-256	143	15	exchange	exchange	NOUN
gujaf-256	143	16	that	that	PRON
gujaf-256	143	17	have	have	AUX
gujaf-256	143	18	made	make	VERB
gujaf-256	143	19	profits	profit	NOUN
gujaf-256	143	20	and	and	CCONJ
gujaf-256	143	21	paid	pay	VERB
gujaf-256	143	22	dividend	dividend	NOUN
gujaf-256	143	23	for	for	ADP
gujaf-256	143	24	a	a	DET
gujaf-256	143	25	period	period	NOUN
gujaf-256	143	26	of	of	ADP
gujaf-256	143	27	twelve	twelve	NUM
gujaf-256	143	28	years	year	NOUN
gujaf-256	143	29	with	with	ADP
gujaf-256	143	30	effect	effect	NOUN
gujaf-256	143	31	from	from	ADP
gujaf-256	143	32	2001	2001	NUM
gujaf-256	143	33	.	.	PUNCT
gujaf-256	144	1	regression	regression	NOUN
gujaf-256	144	2	results	result	NOUN
gujaf-256	144	3	reveal	reveal	VERB
gujaf-256	144	4	that	that	DET
gujaf-256	144	5	dividend	dividend	NOUN
gujaf-256	144	6	per	per	ADP
gujaf-256	144	7	share	share	NOUN
gujaf-256	144	8	and	and	CCONJ
gujaf-256	144	9	retention	retention	NOUN
gujaf-256	144	10	ratio	ratio	NOUN
gujaf-256	144	11	had	have	VERB
gujaf-256	144	12	an	an	DET
gujaf-256	144	13	insignificant	insignificant	ADJ
gujaf-256	144	14	relationship	relationship	NOUN
gujaf-256	144	15	with	with	ADP
gujaf-256	144	16	share	share	NOUN
gujaf-256	144	17	market	market	NOUN
gujaf-256	144	18	prices	price	NOUN
gujaf-256	144	19	.	.	PUNCT
gujaf-256	145	1	as	as	SCONJ
gujaf-256	145	2	supported	support	VERB
gujaf-256	145	3	by	by	ADP
gujaf-256	145	4	the	the	DET
gujaf-256	145	5	bird	bird	NOUN
gujaf-256	145	6	in	in	ADP
gujaf-256	145	7	hand	hand	NOUN
gujaf-256	145	8	theory	theory	NOUN
gujaf-256	145	9	,	,	PUNCT
gujaf-256	145	10	dividend	dividend	NOUN
gujaf-256	145	11	pay	pay	NOUN
gujaf-256	145	12	-	-	PUNCT
gujaf-256	145	13	out	out	ADP
gujaf-256	145	14	ratio	ratio	NOUN
gujaf-256	145	15	had	have	VERB
gujaf-256	145	16	a	a	DET
gujaf-256	145	17	significant	significant	ADJ
gujaf-256	145	18	positive	positive	ADJ
gujaf-256	145	19	relationship	relationship	NOUN
gujaf-256	145	20	with	with	ADP
gujaf-256	145	21	share	share	NOUN
gujaf-256	145	22	prices	price	NOUN
gujaf-256	145	23	.	.	PUNCT
gujaf-256	146	1	also	also	ADV
gujaf-256	146	2	,	,	PUNCT
gujaf-256	146	3	oliver	oliver	PROPN
gujaf-256	146	4	et	et	PROPN
gujaf-256	146	5	al	al	PROPN
gujaf-256	146	6	(	(	PUNCT
gujaf-256	146	7	2016	2016	NUM
gujaf-256	146	8	)	)	PUNCT
gujaf-256	146	9	studied	study	VERB
gujaf-256	146	10	the	the	DET
gujaf-256	146	11	effect	effect	NOUN
gujaf-256	146	12	of	of	ADP
gujaf-256	146	13	dividend	dividend	NOUN
gujaf-256	146	14	policy	policy	NOUN
gujaf-256	146	15	on	on	ADP
gujaf-256	146	16	the	the	DET
gujaf-256	146	17	value	value	NOUN
gujaf-256	146	18	of	of	ADP
gujaf-256	146	19	firms	firm	NOUN
gujaf-256	146	20	listed	list	VERB
gujaf-256	146	21	at	at	ADP
gujaf-256	146	22	nairobi	nairobi	PROPN
gujaf-256	146	23	stock	stock	PROPN
gujaf-256	146	24	exchange	exchange	PROPN
gujaf-256	146	25	.	.	PUNCT
gujaf-256	147	1	the	the	DET
gujaf-256	147	2	study	study	NOUN
gujaf-256	147	3	used	use	VERB
gujaf-256	147	4	a	a	DET
gujaf-256	147	5	weighted	weighted	ADJ
gujaf-256	147	6	average	average	NOUN
gujaf-256	147	7	of	of	ADP
gujaf-256	147	8	five	five	NUM
gujaf-256	147	9	-	-	PUNCT
gujaf-256	147	10	year	year	NOUN
gujaf-256	147	11	data	datum	NOUN
gujaf-256	147	12	extracted	extract	VERB
gujaf-256	147	13	from	from	ADP
gujaf-256	147	14	the	the	DET
gujaf-256	147	15	financial	financial	ADJ
gujaf-256	147	16	report	report	NOUN
gujaf-256	147	17	of	of	ADP
gujaf-256	147	18	the	the	DET
gujaf-256	147	19	selected	select	VERB
gujaf-256	147	20	companies	company	NOUN
gujaf-256	147	21	.	.	PUNCT
gujaf-256	148	1	the	the	DET
gujaf-256	148	2	result	result	NOUN
gujaf-256	148	3	discovered	discover	VERB
gujaf-256	148	4	a	a	DET
gujaf-256	148	5	negative	negative	ADJ
gujaf-256	148	6	and	and	CCONJ
gujaf-256	148	7	significant	significant	ADJ
gujaf-256	148	8	relationship	relationship	NOUN
gujaf-256	148	9	between	between	ADP
gujaf-256	148	10	dividend	dividend	NOUN
gujaf-256	148	11	policy	policy	NOUN
gujaf-256	148	12	and	and	CCONJ
gujaf-256	148	13	share	share	NOUN
gujaf-256	148	14	value	value	NOUN
gujaf-256	148	15	.	.	PUNCT
gujaf-256	149	1	similarly	similarly	ADV
gujaf-256	149	2	,	,	PUNCT
gujaf-256	149	3	anyim	anyim	PROPN
gujaf-256	149	4	(	(	PUNCT
gujaf-256	149	5	2017	2017	NUM
gujaf-256	149	6	)	)	PUNCT
gujaf-256	149	7	assessed	assess	VERB
gujaf-256	149	8	the	the	DET
gujaf-256	149	9	effect	effect	NOUN
gujaf-256	149	10	of	of	ADP
gujaf-256	149	11	dividend	dividend	NOUN
gujaf-256	149	12	policy	policy	NOUN
gujaf-256	149	13	on	on	ADP
gujaf-256	149	14	the	the	DET
gujaf-256	149	15	value	value	NOUN
gujaf-256	149	16	of	of	ADP
gujaf-256	149	17	firms	firm	NOUN
gujaf-256	149	18	listed	list	VERB
gujaf-256	149	19	at	at	ADP
gujaf-256	149	20	nairobi	nairobi	PROPN
gujaf-256	149	21	stock	stock	PROPN
gujaf-256	149	22	exchange	exchange	PROPN
gujaf-256	149	23	.	.	PUNCT
gujaf-256	150	1	the	the	DET
gujaf-256	150	2	study	study	NOUN
gujaf-256	150	3	covers	cover	VERB
gujaf-256	150	4	the	the	DET
gujaf-256	150	5	period	period	NOUN
gujaf-256	150	6	of	of	ADP
gujaf-256	150	7	five	five	NUM
gujaf-256	150	8	years	year	NOUN
gujaf-256	150	9	(	(	PUNCT
gujaf-256	150	10	2012	2012	NUM
gujaf-256	150	11	to	to	ADP
gujaf-256	150	12	2016	2016	NUM
gujaf-256	150	13	)	)	PUNCT
gujaf-256	150	14	.	.	PUNCT
gujaf-256	151	1	quantitative	quantitative	ADJ
gujaf-256	151	2	research	research	NOUN
gujaf-256	151	3	design	design	NOUN
gujaf-256	151	4	was	be	AUX
gujaf-256	151	5	used	use	VERB
gujaf-256	151	6	.	.	PUNCT
gujaf-256	152	1	data	datum	NOUN
gujaf-256	152	2	was	be	AUX
gujaf-256	152	3	collected	collect	VERB
gujaf-256	152	4	from	from	ADP
gujaf-256	152	5	the	the	DET
gujaf-256	152	6	financial	financial	ADJ
gujaf-256	152	7	report	report	NOUN
gujaf-256	152	8	of	of	ADP
gujaf-256	152	9	the	the	DET
gujaf-256	152	10	sample	sample	NOUN
gujaf-256	152	11	of	of	ADP
gujaf-256	152	12	sixty	sixty	NUM
gujaf-256	152	13	firms	firm	NOUN
gujaf-256	152	14	out	out	ADP
gujaf-256	152	15	of	of	ADP
gujaf-256	152	16	sixty	sixty	NUM
gujaf-256	152	17	-	-	PUNCT
gujaf-256	152	18	five	five	NUM
gujaf-256	152	19	listed	list	VERB
gujaf-256	152	20	firms	firm	NOUN
gujaf-256	152	21	in	in	ADP
gujaf-256	152	22	nairobi	nairobi	PROPN
gujaf-256	152	23	security	security	NOUN
gujaf-256	152	24	exchange	exchange	NOUN
gujaf-256	152	25	.	.	PUNCT
gujaf-256	153	1	data	datum	NOUN
gujaf-256	153	2	was	be	AUX
gujaf-256	153	3	analyses	analysis	NOUN
gujaf-256	153	4	was	be	AUX
gujaf-256	153	5	conducted	conduct	VERB
gujaf-256	153	6	using	use	VERB
gujaf-256	153	7	correlation	correlation	NOUN
gujaf-256	153	8	and	and	CCONJ
gujaf-256	153	9	regression	regression	NOUN
gujaf-256	153	10	analysis	analysis	NOUN
gujaf-256	153	11	.	.	PUNCT
gujaf-256	154	1	the	the	DET
gujaf-256	154	2	research	research	NOUN
gujaf-256	154	3	established	establish	VERB
gujaf-256	154	4	that	that	DET
gujaf-256	154	5	stable	stable	ADJ
gujaf-256	154	6	dividend	dividend	NOUN
gujaf-256	154	7	policy	policy	NOUN
gujaf-256	154	8	,	,	PUNCT
gujaf-256	154	9	regular	regular	ADJ
gujaf-256	154	10	dividend	dividend	NOUN
gujaf-256	154	11	policy	policy	NOUN
gujaf-256	154	12	,	,	PUNCT
gujaf-256	154	13	residual	residual	ADJ
gujaf-256	154	14	dividend	dividend	NOUN
gujaf-256	154	15	policy	policy	NOUN
gujaf-256	154	16	and	and	CCONJ
gujaf-256	154	17	firm	firm	ADJ
gujaf-256	154	18	size	size	NOUN
gujaf-256	154	19	have	have	VERB
gujaf-256	154	20	significant	significant	ADJ
gujaf-256	154	21	positive	positive	ADJ
gujaf-256	154	22	effect	effect	NOUN
gujaf-256	154	23	on	on	ADP
gujaf-256	154	24	firm	firm	ADJ
gujaf-256	154	25	value	value	NOUN
gujaf-256	154	26	.	.	PUNCT
gujaf-256	155	1	wambua	wambua	PROPN
gujaf-256	155	2	(	(	PUNCT
gujaf-256	155	3	2019	2019	NUM
gujaf-256	155	4	)	)	PUNCT
gujaf-256	155	5	investigated	investigate	VERB
gujaf-256	155	6	the	the	DET
gujaf-256	155	7	influence	influence	NOUN
gujaf-256	155	8	of	of	ADP
gujaf-256	155	9	stable	stable	ADJ
gujaf-256	155	10	dividend	dividend	NOUN
gujaf-256	155	11	policy	policy	NOUN
gujaf-256	155	12	on	on	ADP
gujaf-256	155	13	market	market	NOUN
gujaf-256	155	14	value	value	NOUN
gujaf-256	155	15	of	of	ADP
gujaf-256	155	16	firms	firm	NOUN
gujaf-256	155	17	listed	list	VERB
gujaf-256	155	18	at	at	ADP
gujaf-256	155	19	the	the	DET
gujaf-256	155	20	nairobi	nairobi	PROPN
gujaf-256	155	21	securities	securities	PROPN
gujaf-256	155	22	exchange	exchange	PROPN
gujaf-256	155	23	.	.	PUNCT
gujaf-256	156	1	a	a	DET
gujaf-256	156	2	total	total	ADJ
gujaf-256	156	3	number	number	NOUN
gujaf-256	156	4	of	of	ADP
gujaf-256	156	5	38	38	NUM
gujaf-256	156	6	firms	firm	NOUN
gujaf-256	156	7	were	be	AUX
gujaf-256	156	8	purposively	purposively	ADV
gujaf-256	156	9	selected	select	VERB
gujaf-256	156	10	and	and	CCONJ
gujaf-256	156	11	form	form	VERB
gujaf-256	156	12	the	the	DET
gujaf-256	156	13	study	study	NOUN
gujaf-256	156	14	sample	sample	NOUN
gujaf-256	156	15	size	size	NOUN
gujaf-256	156	16	.	.	PUNCT
gujaf-256	157	1	the	the	DET
gujaf-256	157	2	study	study	NOUN
gujaf-256	157	3	period	period	NOUN
gujaf-256	157	4	covers	cover	VERB
gujaf-256	157	5	231	231	NUM
gujaf-256	157	6	the	the	DET
gujaf-256	157	7	period	period	NOUN
gujaf-256	157	8	of	of	ADP
gujaf-256	157	9	ten	ten	NUM
gujaf-256	157	10	years	year	NOUN
gujaf-256	157	11	from	from	ADP
gujaf-256	157	12	the	the	DET
gujaf-256	157	13	year	year	NOUN
gujaf-256	157	14	2006	2006	NUM
gujaf-256	157	15	to	to	ADP
gujaf-256	157	16	2015	2015	NUM
gujaf-256	157	17	.	.	PUNCT
gujaf-256	158	1	data	datum	NOUN
gujaf-256	158	2	was	be	AUX
gujaf-256	158	3	analyzed	analyze	VERB
gujaf-256	158	4	using	use	VERB
gujaf-256	158	5	descriptive	descriptive	ADJ
gujaf-256	158	6	and	and	CCONJ
gujaf-256	158	7	inferential	inferential	ADJ
gujaf-256	158	8	statistics	statistic	NOUN
gujaf-256	158	9	.	.	PUNCT
gujaf-256	159	1	the	the	DET
gujaf-256	159	2	study	study	NOUN
gujaf-256	159	3	found	find	VERB
gujaf-256	159	4	that	that	SCONJ
gujaf-256	159	5	stable	stable	ADJ
gujaf-256	159	6	dividend	dividend	NOUN
gujaf-256	159	7	policy	policy	NOUN
gujaf-256	159	8	has	have	VERB
gujaf-256	159	9	a	a	DET
gujaf-256	159	10	positive	positive	ADJ
gujaf-256	159	11	significant	significant	ADJ
gujaf-256	159	12	effect	effect	NOUN
gujaf-256	159	13	on	on	ADP
gujaf-256	159	14	market	market	NOUN
gujaf-256	159	15	value	value	NOUN
gujaf-256	159	16	of	of	ADP
gujaf-256	159	17	firms	firm	NOUN
gujaf-256	159	18	listed	list	VERB
gujaf-256	159	19	at	at	ADP
gujaf-256	159	20	nairobi	nairobi	PROPN
gujaf-256	159	21	security	security	NOUN
gujaf-256	159	22	exchange	exchange	NOUN
gujaf-256	159	23	.	.	PUNCT
gujaf-256	160	1	there	there	PRON
gujaf-256	160	2	are	be	VERB
gujaf-256	160	3	three	three	NUM
gujaf-256	160	4	theoretical	theoretical	ADJ
gujaf-256	160	5	explanations	explanation	NOUN
gujaf-256	160	6	-dividend	-dividend	NOUN
gujaf-256	160	7	irrelevance	irrelevance	NOUN
gujaf-256	160	8	and	and	CCONJ
gujaf-256	160	9	dividend	dividend	NOUN
gujaf-256	160	10	signaling	signal	VERB
gujaf-256	160	11	theories	theory	NOUN
gujaf-256	160	12	that	that	PRON
gujaf-256	160	13	underpins	underpin	VERB
gujaf-256	160	14	the	the	DET
gujaf-256	160	15	findings	finding	NOUN
gujaf-256	160	16	of	of	ADP
gujaf-256	160	17	this	this	DET
gujaf-256	160	18	study	study	NOUN
gujaf-256	160	19	.	.	PUNCT
gujaf-256	161	1	the	the	DET
gujaf-256	161	2	dividend	dividend	NOUN
gujaf-256	161	3	irrelevance	irrelevance	NOUN
gujaf-256	161	4	theory	theory	NOUN
gujaf-256	161	5	assumed	assume	VERB
gujaf-256	161	6	the	the	DET
gujaf-256	161	7	absent	absent	NOUN
gujaf-256	161	8	of	of	ADP
gujaf-256	161	9	the	the	DET
gujaf-256	161	10	connection	connection	NOUN
gujaf-256	161	11	between	between	ADP
gujaf-256	161	12	the	the	DET
gujaf-256	161	13	firm	firm	ADJ
gujaf-256	161	14	value	value	NOUN
gujaf-256	161	15	and	and	CCONJ
gujaf-256	161	16	dividend	dividend	NOUN
gujaf-256	161	17	policy	policy	NOUN
gujaf-256	161	18	.	.	PUNCT
gujaf-256	162	1	it	it	PRON
gujaf-256	162	2	argues	argue	VERB
gujaf-256	162	3	that	that	SCONJ
gujaf-256	162	4	increases	increase	NOUN
gujaf-256	162	5	in	in	ADP
gujaf-256	162	6	firm	firm	ADJ
gujaf-256	162	7	value	value	NOUN
gujaf-256	162	8	is	be	AUX
gujaf-256	162	9	the	the	DET
gujaf-256	162	10	function	function	NOUN
gujaf-256	162	11	of	of	ADP
gujaf-256	162	12	earnings	earning	NOUN
gujaf-256	162	13	which	which	PRON
gujaf-256	162	14	comes	come	VERB
gujaf-256	162	15	from	from	ADP
gujaf-256	162	16	company	company	NOUN
gujaf-256	162	17	’s	’s	PART
gujaf-256	162	18	investment	investment	NOUN
gujaf-256	162	19	policy	policy	NOUN
gujaf-256	162	20	not	not	PART
gujaf-256	162	21	dividend	dividend	NOUN
gujaf-256	162	22	policy	policy	NOUN
gujaf-256	162	23	.	.	PUNCT
gujaf-256	163	1	miller	miller	PROPN
gujaf-256	163	2	and	and	CCONJ
gujaf-256	163	3	modigliani	modigliani	PROPN
gujaf-256	163	4	irrelevance	irrelevance	NOUN
gujaf-256	163	5	hypothesis	hypothesis	NOUN
gujaf-256	163	6	suggested	suggest	VERB
gujaf-256	163	7	that	that	SCONJ
gujaf-256	163	8	firm	firm	ADJ
gujaf-256	163	9	value	value	NOUN
gujaf-256	163	10	is	be	AUX
gujaf-256	163	11	not	not	PART
gujaf-256	163	12	affected	affect	VERB
gujaf-256	163	13	by	by	ADP
gujaf-256	163	14	the	the	DET
gujaf-256	163	15	firm	firm	NOUN
gujaf-256	163	16	’s	’s	PART
gujaf-256	163	17	dividend	dividend	NOUN
gujaf-256	163	18	policy	policy	NOUN
gujaf-256	163	19	.	.	PUNCT
gujaf-256	164	1	the	the	DET
gujaf-256	164	2	theory	theory	NOUN
gujaf-256	164	3	shows	show	VERB
gujaf-256	164	4	the	the	DET
gujaf-256	164	5	direct	direct	ADJ
gujaf-256	164	6	relationship	relationship	NOUN
gujaf-256	164	7	between	between	ADP
gujaf-256	164	8	dividend	dividend	NOUN
gujaf-256	164	9	policy	policy	NOUN
gujaf-256	164	10	and	and	CCONJ
gujaf-256	164	11	the	the	DET
gujaf-256	164	12	firm	firm	ADJ
gujaf-256	164	13	value	value	NOUN
gujaf-256	164	14	.	.	PUNCT
gujaf-256	165	1	it	it	PRON
gujaf-256	165	2	assumes	assume	VERB
gujaf-256	165	3	that	that	SCONJ
gujaf-256	165	4	the	the	DET
gujaf-256	165	5	dividend	dividend	NOUN
gujaf-256	165	6	policy	policy	NOUN
gujaf-256	165	7	of	of	ADP
gujaf-256	165	8	firms	firm	NOUN
gujaf-256	165	9	influences	influence	VERB
gujaf-256	165	10	the	the	DET
gujaf-256	165	11	market	market	NOUN
gujaf-256	165	12	value	value	NOUN
gujaf-256	165	13	of	of	ADP
gujaf-256	165	14	their	their	PRON
gujaf-256	165	15	stocks	stock	NOUN
gujaf-256	165	16	.	.	PUNCT
gujaf-256	166	1	this	this	DET
gujaf-256	166	2	theory	theory	NOUN
gujaf-256	166	3	reveals	reveal	VERB
gujaf-256	166	4	that	that	SCONJ
gujaf-256	166	5	shareholders	shareholder	NOUN
gujaf-256	166	6	prefer	prefer	VERB
gujaf-256	166	7	cash	cash	NOUN
gujaf-256	166	8	dividends	dividend	NOUN
gujaf-256	166	9	now	now	ADV
gujaf-256	166	10	than	than	ADP
gujaf-256	166	11	future	future	ADJ
gujaf-256	166	12	capital	capital	NOUN
gujaf-256	166	13	gains	gain	NOUN
gujaf-256	166	14	which	which	PRON
gujaf-256	166	15	are	be	AUX
gujaf-256	166	16	unpredictable	unpredictable	ADJ
gujaf-256	166	17	(	(	PUNCT
gujaf-256	166	18	bird	bird	NOUN
gujaf-256	166	19	in	in	ADP
gujaf-256	166	20	hand	hand	NOUN
gujaf-256	166	21	)	)	PUNCT
gujaf-256	166	22	.	.	PUNCT
gujaf-256	167	1	in	in	ADP
gujaf-256	167	2	addition	addition	NOUN
gujaf-256	167	3	,	,	PUNCT
gujaf-256	167	4	the	the	DET
gujaf-256	167	5	dividend	dividend	NOUN
gujaf-256	167	6	signaling	signal	VERB
gujaf-256	167	7	theory	theory	NOUN
gujaf-256	167	8	state	state	NOUN
gujaf-256	167	9	that	that	PRON
gujaf-256	167	10	dividend	dividend	NOUN
gujaf-256	167	11	payment	payment	NOUN
gujaf-256	167	12	levels	level	NOUN
gujaf-256	167	13	send	send	VERB
gujaf-256	167	14	information	information	NOUN
gujaf-256	167	15	to	to	ADP
gujaf-256	167	16	investors	investor	NOUN
gujaf-256	167	17	.	.	PUNCT
gujaf-256	168	1	when	when	SCONJ
gujaf-256	168	2	firms	firm	NOUN
gujaf-256	168	3	believe	believe	VERB
gujaf-256	168	4	that	that	SCONJ
gujaf-256	168	5	the	the	DET
gujaf-256	168	6	current	current	ADJ
gujaf-256	168	7	market	market	NOUN
gujaf-256	168	8	value	value	NOUN
gujaf-256	168	9	of	of	ADP
gujaf-256	168	10	their	their	PRON
gujaf-256	168	11	shares	share	NOUN
gujaf-256	168	12	is	be	AUX
gujaf-256	168	13	below	below	ADP
gujaf-256	168	14	its	its	PRON
gujaf-256	168	15	intrinsic	intrinsic	ADJ
gujaf-256	168	16	level	level	NOUN
gujaf-256	168	17	it	it	PRON
gujaf-256	168	18	adjusts	adjust	VERB
gujaf-256	168	19	its	its	PRON
gujaf-256	168	20	dividend	dividend	NOUN
gujaf-256	168	21	payment	payment	NOUN
gujaf-256	168	22	level	level	NOUN
gujaf-256	168	23	.	.	PUNCT
gujaf-256	169	1	the	the	DET
gujaf-256	169	2	increased	increase	VERB
gujaf-256	169	3	dividend	dividend	NOUN
gujaf-256	169	4	payment	payment	NOUN
gujaf-256	169	5	serves	serve	VERB
gujaf-256	169	6	as	as	ADP
gujaf-256	169	7	a	a	DET
gujaf-256	169	8	credible	credible	ADJ
gujaf-256	169	9	signal	signal	NOUN
gujaf-256	169	10	.	.	PUNCT
gujaf-256	170	1	the	the	DET
gujaf-256	170	2	dividend	dividend	NOUN
gujaf-256	170	3	signaling	signal	VERB
gujaf-256	170	4	hypothesis	hypothesis	NOUN
gujaf-256	170	5	signifies	signifie	NOUN
gujaf-256	170	6	that	that	PRON
gujaf-256	170	7	increased	increase	VERB
gujaf-256	170	8	/	/	SYM
gujaf-256	170	9	decreased	decrease	VERB
gujaf-256	170	10	cash	cash	NOUN
gujaf-256	170	11	dividends	dividend	NOUN
gujaf-256	170	12	should	should	AUX
gujaf-256	170	13	experience	experience	VERB
gujaf-256	170	14	positive	positive	ADJ
gujaf-256	170	15	/	/	SYM
gujaf-256	170	16	negative	negative	ADJ
gujaf-256	170	17	price	price	NOUN
gujaf-256	170	18	reactions	reaction	NOUN
gujaf-256	170	19	.	.	PUNCT
gujaf-256	171	1	therefore	therefore	ADV
gujaf-256	171	2	,	,	PUNCT
gujaf-256	171	3	these	these	DET
gujaf-256	171	4	theories	theory	NOUN
gujaf-256	171	5	of	of	ADP
gujaf-256	171	6	dividend	dividend	NOUN
gujaf-256	171	7	relevance	relevance	NOUN
gujaf-256	171	8	and	and	CCONJ
gujaf-256	171	9	dividend	dividend	NOUN
gujaf-256	171	10	signaling	signal	VERB
gujaf-256	171	11	anchored	anchor	VERB
gujaf-256	171	12	the	the	DET
gujaf-256	171	13	direct	direct	ADJ
gujaf-256	171	14	relationship	relationship	NOUN
gujaf-256	171	15	between	between	ADP
gujaf-256	171	16	independent	independent	ADJ
gujaf-256	171	17	variable	variable	NOUN
gujaf-256	171	18	(	(	PUNCT
gujaf-256	171	19	dividend	dividend	NOUN
gujaf-256	171	20	policy	policy	NOUN
gujaf-256	171	21	)	)	PUNCT
gujaf-256	171	22	and	and	CCONJ
gujaf-256	171	23	the	the	DET
gujaf-256	171	24	dependent	dependent	ADJ
gujaf-256	171	25	variable	variable	NOUN
gujaf-256	171	26	(	(	PUNCT
gujaf-256	171	27	firm	firm	ADJ
gujaf-256	171	28	value	value	NOUN
gujaf-256	171	29	)	)	PUNCT
gujaf-256	171	30	.	.	PUNCT
gujaf-256	172	1	3	3	X
gujaf-256	172	2	.	.	X
gujaf-256	172	3	methods	method	NOUN
gujaf-256	172	4	and	and	CCONJ
gujaf-256	172	5	data	datum	NOUN
gujaf-256	172	6	the	the	DET
gujaf-256	172	7	study	study	NOUN
gujaf-256	172	8	was	be	AUX
gujaf-256	172	9	conducted	conduct	VERB
gujaf-256	172	10	using	use	VERB
gujaf-256	172	11	correlation	correlation	NOUN
gujaf-256	172	12	research	research	NOUN
gujaf-256	172	13	design	design	NOUN
gujaf-256	172	14	because	because	SCONJ
gujaf-256	172	15	it	it	PRON
gujaf-256	172	16	has	have	VERB
gujaf-256	172	17	a	a	DET
gujaf-256	172	18	quantitative	quantitative	ADJ
gujaf-256	172	19	research	research	NOUN
gujaf-256	172	20	approach	approach	NOUN
gujaf-256	172	21	to	to	PART
gujaf-256	172	22	examine	examine	VERB
gujaf-256	172	23	the	the	DET
gujaf-256	172	24	effect	effect	NOUN
gujaf-256	172	25	of	of	ADP
gujaf-256	172	26	dividend	dividend	NOUN
gujaf-256	172	27	policy	policy	NOUN
gujaf-256	172	28	on	on	ADP
gujaf-256	172	29	firm	firm	ADJ
gujaf-256	172	30	value	value	NOUN
gujaf-256	172	31	of	of	ADP
gujaf-256	172	32	listed	list	VERB
gujaf-256	172	33	nigerian	nigerian	ADJ
gujaf-256	172	34	healthcare	healthcare	PROPN
gujaf-256	172	35	companies	company	NOUN
gujaf-256	172	36	,	,	PUNCT
gujaf-256	172	37	covering	cover	VERB
gujaf-256	172	38	the	the	DET
gujaf-256	172	39	period	period	NOUN
gujaf-256	172	40	of	of	ADP
gujaf-256	172	41	2008	2008	NUM
gujaf-256	172	42	to	to	ADP
gujaf-256	172	43	2020	2020	NUM
gujaf-256	172	44	.	.	PUNCT
gujaf-256	173	1	the	the	DET
gujaf-256	173	2	population	population	NOUN
gujaf-256	173	3	of	of	ADP
gujaf-256	173	4	the	the	DET
gujaf-256	173	5	study	study	NOUN
gujaf-256	173	6	is	be	AUX
gujaf-256	173	7	all	all	DET
gujaf-256	173	8	the	the	DET
gujaf-256	173	9	ten	ten	NUM
gujaf-256	173	10	(	(	PUNCT
gujaf-256	173	11	10	10	NUM
gujaf-256	173	12	)	)	PUNCT
gujaf-256	173	13	healthcare	healthcare	NOUN
gujaf-256	173	14	firms	firm	NOUN
gujaf-256	173	15	listed	list	VERB
gujaf-256	173	16	in	in	ADP
gujaf-256	173	17	nigerian	nigerian	ADJ
gujaf-256	173	18	stock	stock	NOUN
gujaf-256	173	19	exchange	exchange	NOUN
gujaf-256	173	20	as	as	ADP
gujaf-256	173	21	at	at	ADP
gujaf-256	173	22	31st	31st	PROPN
gujaf-256	173	23	december	december	PROPN
gujaf-256	173	24	,	,	PUNCT
gujaf-256	173	25	2020	2020	NUM
gujaf-256	173	26	.	.	PUNCT
gujaf-256	174	1	the	the	DET
gujaf-256	174	2	sample	sample	NOUN
gujaf-256	174	3	size	size	NOUN
gujaf-256	174	4	of	of	ADP
gujaf-256	174	5	the	the	DET
gujaf-256	174	6	study	study	NOUN
gujaf-256	174	7	is	be	AUX
gujaf-256	174	8	eight	eight	NUM
gujaf-256	174	9	(	(	PUNCT
gujaf-256	174	10	8)	8)	NUM
gujaf-256	174	11	firms	firm	NOUN
gujaf-256	174	12	after	after	ADP
gujaf-256	174	13	dropping	drop	VERB
gujaf-256	174	14	evans	evans	PROPN
gujaf-256	174	15	medical	medical	PROPN
gujaf-256	174	16	plc	plc	PROPN
gujaf-256	174	17	(	(	PUNCT
gujaf-256	174	18	2017	2017	NUM
gujaf-256	174	19	2020	2020	NUM
gujaf-256	174	20	)	)	PUNCT
gujaf-256	174	21	and	and	CCONJ
gujaf-256	174	22	nigeria	nigeria	PROPN
gujaf-256	174	23	german	german	PROPN
gujaf-256	174	24	chemicals	chemicals	PROPN
gujaf-256	174	25	plc	plc	PROPN
gujaf-256	174	26	(	(	PUNCT
gujaf-256	174	27	2014	2014	NUM
gujaf-256	174	28	2020	2020	NUM
gujaf-256	174	29	)	)	PUNCT
gujaf-256	174	30	because	because	SCONJ
gujaf-256	174	31	of	of	ADP
gujaf-256	174	32	the	the	DET
gujaf-256	174	33	non	non	NOUN
gujaf-256	174	34	-	-	NOUN
gujaf-256	174	35	availability	availability	NOUN
gujaf-256	174	36	of	of	ADP
gujaf-256	174	37	annual	annual	ADJ
gujaf-256	174	38	reports	report	NOUN
gujaf-256	174	39	and	and	CCONJ
gujaf-256	174	40	accounts	account	NOUN
gujaf-256	174	41	.	.	PUNCT
gujaf-256	175	1	the	the	DET
gujaf-256	175	2	study	study	NOUN
gujaf-256	175	3	consists	consist	VERB
gujaf-256	175	4	of	of	ADP
gujaf-256	175	5	three	three	NUM
gujaf-256	175	6	(	(	PUNCT
gujaf-256	175	7	3	3	NUM
gujaf-256	175	8	)	)	PUNCT
gujaf-256	175	9	set	set	NOUN
gujaf-256	175	10	of	of	ADP
gujaf-256	175	11	variables	variable	NOUN
gujaf-256	175	12	,	,	PUNCT
gujaf-256	175	13	independents	independent	NOUN
gujaf-256	175	14	,	,	PUNCT
gujaf-256	175	15	dependent	dependent	ADJ
gujaf-256	175	16	and	and	CCONJ
gujaf-256	175	17	control	control	NOUN
gujaf-256	175	18	variables	variable	NOUN
gujaf-256	175	19	.	.	PUNCT
gujaf-256	176	1	the	the	DET
gujaf-256	176	2	dependent	dependent	ADJ
gujaf-256	176	3	variable	variable	NOUN
gujaf-256	176	4	is	be	AUX
gujaf-256	176	5	firm	firm	ADJ
gujaf-256	176	6	value	value	NOUN
gujaf-256	176	7	measured	measure	VERB
gujaf-256	176	8	using	use	VERB
gujaf-256	176	9	price	price	NOUN
gujaf-256	176	10	book	book	NOUN
gujaf-256	176	11	value	value	NOUN
gujaf-256	176	12	which	which	PRON
gujaf-256	176	13	is	be	AUX
gujaf-256	176	14	computed	compute	VERB
gujaf-256	176	15	as	as	ADP
gujaf-256	176	16	the	the	DET
gujaf-256	176	17	ratio	ratio	NOUN
gujaf-256	176	18	of	of	ADP
gujaf-256	176	19	market	market	NOUN
gujaf-256	176	20	value	value	NOUN
gujaf-256	176	21	of	of	ADP
gujaf-256	176	22	equity	equity	NOUN
gujaf-256	176	23	to	to	ADP
gujaf-256	176	24	it	it	PRON
gujaf-256	176	25	book	book	NOUN
gujaf-256	176	26	value	value	NOUN
gujaf-256	176	27	known	know	VERB
gujaf-256	176	28	as	as	ADP
gujaf-256	176	29	price	price	NOUN
gujaf-256	176	30	-	-	PUNCT
gujaf-256	176	31	to	to	ADP
gujaf-256	176	32	-	-	PUNCT
gujaf-256	176	33	book	book	NOUN
gujaf-256	176	34	value	value	NOUN
gujaf-256	176	35	as	as	SCONJ
gujaf-256	176	36	used	use	VERB
gujaf-256	176	37	by	by	ADP
gujaf-256	176	38	tu	tu	PROPN
gujaf-256	176	39	et	et	PROPN
gujaf-256	176	40	al	al	PROPN
gujaf-256	176	41	,	,	PUNCT
gujaf-256	176	42	(	(	PUNCT
gujaf-256	176	43	2017	2017	NUM
gujaf-256	176	44	)	)	PUNCT
gujaf-256	176	45	,	,	PUNCT
gujaf-256	176	46	manoarfa	manoarfa	NOUN
gujaf-256	176	47	,	,	PUNCT
gujaf-256	176	48	(	(	PUNCT
gujaf-256	176	49	2018	2018	NUM
gujaf-256	176	50	)	)	PUNCT
gujaf-256	176	51	and	and	CCONJ
gujaf-256	176	52	hirdinis	hirdinis	PROPN
gujaf-256	176	53	,	,	PUNCT
gujaf-256	176	54	(	(	PUNCT
gujaf-256	176	55	2019	2019	NUM
gujaf-256	176	56	)	)	PUNCT
gujaf-256	176	57	.	.	PUNCT
gujaf-256	177	1	on	on	ADP
gujaf-256	177	2	the	the	DET
gujaf-256	177	3	other	other	ADJ
gujaf-256	177	4	hand	hand	NOUN
gujaf-256	177	5	,	,	PUNCT
gujaf-256	177	6	the	the	DET
gujaf-256	177	7	independent	independent	ADJ
gujaf-256	177	8	variables	variable	NOUN
gujaf-256	177	9	are	be	AUX
gujaf-256	177	10	the	the	DET
gujaf-256	177	11	stable	stable	ADJ
gujaf-256	177	12	dividend	dividend	NOUN
gujaf-256	177	13	policy	policy	NOUN
gujaf-256	177	14	,	,	PUNCT
gujaf-256	177	15	232	232	NUM
gujaf-256	177	16	which	which	PRON
gujaf-256	177	17	requires	require	VERB
gujaf-256	177	18	the	the	DET
gujaf-256	177	19	payout	payout	NOUN
gujaf-256	177	20	of	of	ADP
gujaf-256	177	21	the	the	DET
gujaf-256	177	22	unchanged	unchanged	ADJ
gujaf-256	177	23	amount	amount	NOUN
gujaf-256	177	24	of	of	ADP
gujaf-256	177	25	dividends	dividend	NOUN
gujaf-256	177	26	per	per	ADP
gujaf-256	177	27	share	share	NOUN
gujaf-256	177	28	in	in	ADP
gujaf-256	177	29	a	a	DET
gujaf-256	177	30	series	series	NOUN
gujaf-256	177	31	of	of	ADP
gujaf-256	177	32	consecutive	consecutive	ADJ
gujaf-256	177	33	years	year	NOUN
gujaf-256	177	34	(	(	PUNCT
gujaf-256	177	35	omerhodžić	omerhodžić	NOUN
gujaf-256	177	36	,	,	PUNCT
gujaf-256	177	37	2014	2014	NUM
gujaf-256	177	38	)	)	PUNCT
gujaf-256	177	39	.	.	PUNCT
gujaf-256	178	1	it	it	PRON
gujaf-256	178	2	is	be	AUX
gujaf-256	178	3	measured	measure	VERB
gujaf-256	178	4	using	use	VERB
gujaf-256	178	5	dummy	dummy	ADJ
gujaf-256	178	6	variable	variable	NOUN
gujaf-256	178	7	where	where	SCONJ
gujaf-256	178	8	a	a	DET
gujaf-256	178	9	score	score	NOUN
gujaf-256	178	10	of	of	ADP
gujaf-256	178	11	one	one	NUM
gujaf-256	178	12	(	(	PUNCT
gujaf-256	178	13	1	1	NUM
gujaf-256	178	14	)	)	PUNCT
gujaf-256	178	15	for	for	ADP
gujaf-256	178	16	applying	apply	VERB
gujaf-256	178	17	stable	stable	ADJ
gujaf-256	178	18	dividend	dividend	NOUN
gujaf-256	178	19	policy	policy	NOUN
gujaf-256	178	20	and	and	CCONJ
gujaf-256	178	21	zero	zero	NUM
gujaf-256	178	22	(	(	PUNCT
gujaf-256	178	23	0	0	NUM
gujaf-256	178	24	)	)	PUNCT
gujaf-256	178	25	for	for	ADP
gujaf-256	178	26	not	not	PART
gujaf-256	178	27	applying	apply	VERB
gujaf-256	178	28	stable	stable	ADJ
gujaf-256	178	29	dividend	dividend	NOUN
gujaf-256	178	30	policy	policy	NOUN
gujaf-256	178	31	as	as	SCONJ
gujaf-256	178	32	used	use	VERB
gujaf-256	178	33	by	by	ADP
gujaf-256	178	34	anyim	anyim	PROPN
gujaf-256	178	35	,	,	PUNCT
gujaf-256	178	36	(	(	PUNCT
gujaf-256	178	37	2017	2017	NUM
gujaf-256	178	38	)	)	PUNCT
gujaf-256	178	39	.	.	PUNCT
gujaf-256	179	1	while	while	SCONJ
gujaf-256	179	2	the	the	DET
gujaf-256	179	3	control	control	NOUN
gujaf-256	179	4	variables	variable	VERB
gujaf-256	179	5	profitability	profitability	NOUN
gujaf-256	179	6	and	and	CCONJ
gujaf-256	179	7	size	size	NOUN
gujaf-256	179	8	measured	measure	VERB
gujaf-256	179	9	as	as	ADP
gujaf-256	179	10	net	net	ADJ
gujaf-256	179	11	income	income	NOUN
gujaf-256	179	12	/	/	SYM
gujaf-256	179	13	total	total	NOUN
gujaf-256	179	14	equity	equity	NOUN
gujaf-256	179	15	as	as	SCONJ
gujaf-256	179	16	used	use	VERB
gujaf-256	179	17	by	by	ADP
gujaf-256	179	18	ndeto	ndeto	NOUN
gujaf-256	179	19	,	,	PUNCT
gujaf-256	179	20	(	(	PUNCT
gujaf-256	179	21	2014	2014	NUM
gujaf-256	179	22	)	)	PUNCT
gujaf-256	179	23	and	and	CCONJ
gujaf-256	179	24	bibiana	bibiana	PROPN
gujaf-256	179	25	et	et	PROPN
gujaf-256	179	26	al	al	PROPN
gujaf-256	179	27	,	,	PUNCT
gujaf-256	179	28	(	(	PUNCT
gujaf-256	179	29	2018	2018	NUM
gujaf-256	179	30	)	)	PUNCT
gujaf-256	179	31	and	and	CCONJ
gujaf-256	179	32	natural	natural	ADJ
gujaf-256	179	33	log	log	NOUN
gujaf-256	179	34	of	of	ADP
gujaf-256	179	35	total	total	ADJ
gujaf-256	179	36	asset	asset	NOUN
gujaf-256	179	37	respectively	respectively	ADV
gujaf-256	179	38	.	.	PUNCT
gujaf-256	180	1	the	the	DET
gujaf-256	180	2	techniques	technique	NOUN
gujaf-256	180	3	of	of	ADP
gujaf-256	180	4	data	datum	NOUN
gujaf-256	180	5	analysis	analysis	NOUN
gujaf-256	180	6	used	use	VERB
gujaf-256	180	7	in	in	ADP
gujaf-256	180	8	this	this	DET
gujaf-256	180	9	study	study	NOUN
gujaf-256	180	10	is	be	AUX
gujaf-256	180	11	multiple	multiple	ADJ
gujaf-256	180	12	regression	regression	NOUN
gujaf-256	180	13	where	where	SCONJ
gujaf-256	180	14	the	the	DET
gujaf-256	180	15	model	model	NOUN
gujaf-256	180	16	that	that	PRON
gujaf-256	180	17	test	test	VERB
gujaf-256	180	18	the	the	DET
gujaf-256	180	19	hypothesis	hypothesis	NOUN
gujaf-256	180	20	of	of	ADP
gujaf-256	180	21	the	the	DET
gujaf-256	180	22	study	study	NOUN
gujaf-256	180	23	is	be	AUX
gujaf-256	180	24	specified	specify	VERB
gujaf-256	180	25	as	as	SCONJ
gujaf-256	180	26	follows	follow	VERB
gujaf-256	180	27	:	:	PUNCT
gujaf-256	180	28	pbv	pbv	VERB
gujaf-256	180	29	=	=	SYM
gujaf-256	180	30	βo+	βo+	NOUN
gujaf-256	180	31	βsdp	βsdp	NOUN
gujaf-256	180	32	+	+	CCONJ
gujaf-256	180	33	r1roe	r1roe	NOUN
gujaf-256	180	34	+	+	CCONJ
gujaf-256	181	1	+	+	CCONJ
gujaf-256	181	2	r2size	r2size	X
gujaf-256	181	3	+	+	CCONJ
gujaf-256	181	4	µ	µ	NOUN
gujaf-256	181	5	whereas	whereas	NOUN
gujaf-256	181	6	:	:	PUNCT
gujaf-256	181	7	pbv	pbv	VERB
gujaf-256	181	8	=	=	PUNCT
gujaf-256	181	9	price	price	NOUN
gujaf-256	181	10	book	book	NOUN
gujaf-256	181	11	value	value	NOUN
gujaf-256	181	12	sdp=	sdp=	VERB
gujaf-256	181	13	stable	stable	ADJ
gujaf-256	181	14	dividend	dividend	NOUN
gujaf-256	181	15	payout	payout	NOUN
gujaf-256	181	16	policy	policy	NOUN
gujaf-256	181	17	roe=	roe=	PROPN
gujaf-256	181	18	return	return	VERB
gujaf-256	181	19	on	on	ADP
gujaf-256	181	20	equity	equity	NOUN
gujaf-256	181	21	size	size	NOUN
gujaf-256	181	22	=	=	NOUN
gujaf-256	181	23	size	size	NOUN
gujaf-256	181	24	of	of	ADP
gujaf-256	181	25	the	the	DET
gujaf-256	181	26	firms	firm	NOUN
gujaf-256	181	27	βisthe	βisthe	VERB
gujaf-256	181	28	coefficient	coefficient	NOUN
gujaf-256	181	29	to	to	ADP
gujaf-256	181	30	estimates	estimate	NOUN
gujaf-256	181	31	βo	βo	PRON
gujaf-256	181	32	=	=	SYM
gujaf-256	181	33	constant	constant	ADJ
gujaf-256	181	34	r1and	r1and	NUM
gujaf-256	181	35	r2=	r2=	PROPN
gujaf-256	181	36	parameter	parameter	NOUN
gujaf-256	181	37	of	of	ADP
gujaf-256	181	38	the	the	DET
gujaf-256	181	39	control	control	NOUN
gujaf-256	181	40	variables	variable	VERB
gujaf-256	181	41	µ	µ	NOUN
gujaf-256	181	42	=	=	NOUN
gujaf-256	181	43	error	error	NOUN
gujaf-256	181	44	term	term	NOUN
gujaf-256	181	45	4	4	NUM
gujaf-256	181	46	.	.	NOUN
gujaf-256	181	47	results	result	NOUN
gujaf-256	181	48	and	and	CCONJ
gujaf-256	181	49	discussion	discussion	NOUN
gujaf-256	181	50	this	this	DET
gujaf-256	181	51	section	section	NOUN
gujaf-256	181	52	presents	present	VERB
gujaf-256	181	53	the	the	DET
gujaf-256	181	54	results	result	NOUN
gujaf-256	181	55	of	of	ADP
gujaf-256	181	56	the	the	DET
gujaf-256	181	57	analysis	analysis	NOUN
gujaf-256	181	58	of	of	ADP
gujaf-256	181	59	the	the	DET
gujaf-256	181	60	collected	collect	VERB
gujaf-256	181	61	data	datum	NOUN
gujaf-256	181	62	from	from	ADP
gujaf-256	181	63	the	the	DET
gujaf-256	181	64	annual	annual	ADJ
gujaf-256	181	65	reports	report	NOUN
gujaf-256	181	66	and	and	CCONJ
gujaf-256	181	67	accounts	account	NOUN
gujaf-256	181	68	of	of	ADP
gujaf-256	181	69	the	the	DET
gujaf-256	181	70	sampled	sample	VERB
gujaf-256	181	71	companies	company	NOUN
gujaf-256	181	72	.	.	PUNCT
gujaf-256	182	1	the	the	DET
gujaf-256	182	2	descriptive	descriptive	ADJ
gujaf-256	182	3	statistics	statistic	NOUN
gujaf-256	182	4	,	,	PUNCT
gujaf-256	182	5	correlation	correlation	NOUN
gujaf-256	182	6	and	and	CCONJ
gujaf-256	182	7	regression	regression	NOUN
gujaf-256	182	8	were	be	AUX
gujaf-256	182	9	conducted	conduct	VERB
gujaf-256	182	10	,	,	PUNCT
gujaf-256	182	11	presented	present	VERB
gujaf-256	182	12	and	and	CCONJ
gujaf-256	182	13	discussed	discuss	VERB
gujaf-256	182	14	.	.	PUNCT
gujaf-256	183	1	descriptive	descriptive	ADJ
gujaf-256	183	2	statistics	statistic	NOUN
gujaf-256	183	3	table	table	NOUN
gujaf-256	183	4	2	2	NUM
gujaf-256	183	5	:	:	PUNCT
gujaf-256	183	6	descriptive	descriptive	ADJ
gujaf-256	183	7	statistics	statistic	NOUN
gujaf-256	183	8	result	result	VERB
gujaf-256	183	9	variable	variable	ADJ
gujaf-256	183	10	obs	obs	PROPN
gujaf-256	183	11	mean	mean	VERB
gujaf-256	183	12	min	min	PROPN
gujaf-256	183	13	max	max	PROPN
gujaf-256	183	14	p50	p50	PROPN
gujaf-256	183	15	std	std	PROPN
gujaf-256	183	16	.	.	PUNCT
gujaf-256	184	1	dev	dev	PROPN
gujaf-256	184	2	.	.	PROPN
gujaf-256	185	1	pbv	pbv	VERB
gujaf-256	185	2	104	104	NUM
gujaf-256	185	3	11.46923	11.46923	NUM
gujaf-256	185	4	0.44	0.44	NUM
gujaf-256	185	5	136	136	NUM
gujaf-256	185	6	4.9	4.9	NUM
gujaf-256	185	7	20.72039	20.72039	NUM
gujaf-256	185	8	sdp	sdp	NOUN
gujaf-256	185	9	104	104	NUM
gujaf-256	185	10	0.0961538	0.0961538	NUM
gujaf-256	185	11	0	0	NUM
gujaf-256	185	12	1	1	NUM
gujaf-256	185	13	0	0	NUM
gujaf-256	185	14	0.2962297	0.2962297	NUM
gujaf-256	185	15	profit	profit	NOUN
gujaf-256	185	16	104	104	NUM
gujaf-256	185	17	260,336	260,336	NUM
gujaf-256	185	18	-1,212,036	-1,212,036	NOUN
gujaf-256	185	19	2,823,526	2,823,526	NUM
gujaf-256	185	20	70,563	70,563	NUM
gujaf-256	185	21	612,916	612,916	NUM
gujaf-256	185	22	size	size	NOUN
gujaf-256	185	23	104	104	NUM
gujaf-256	185	24	7,446,764	7,446,764	NUM
gujaf-256	185	25	388,689	388,689	NUM
gujaf-256	185	26	3.13e+07	3.13e+07	NUM
gujaf-256	185	27	3,563,819	3,563,819	NUM
gujaf-256	185	28	7,733,542	7,733,542	NUM
gujaf-256	185	29	source	source	NOUN
gujaf-256	185	30	:	:	PUNCT
gujaf-256	185	31	stata	stata	NOUN
gujaf-256	185	32	output	output	NOUN
gujaf-256	185	33	,	,	PUNCT
gujaf-256	185	34	2023	2023	NUM
gujaf-256	185	35	table	table	NOUN
gujaf-256	185	36	2	2	NUM
gujaf-256	185	37	reveals	reveal	VERB
gujaf-256	185	38	that	that	SCONJ
gujaf-256	185	39	the	the	DET
gujaf-256	185	40	firm	firm	ADJ
gujaf-256	185	41	value	value	NOUN
gujaf-256	185	42	of	of	ADP
gujaf-256	185	43	listed	list	VERB
gujaf-256	185	44	sampled	sample	VERB
gujaf-256	185	45	healthcare	healthcare	NOUN
gujaf-256	185	46	firms	firm	NOUN
gujaf-256	185	47	has	have	VERB
gujaf-256	185	48	a	a	DET
gujaf-256	185	49	mean	mean	NOUN
gujaf-256	185	50	of	of	ADP
gujaf-256	185	51	n11.5	n11.5	NOUN
gujaf-256	185	52	%	%	NOUN
gujaf-256	185	53	.	.	PUNCT
gujaf-256	186	1	this	this	PRON
gujaf-256	186	2	means	mean	VERB
gujaf-256	186	3	that	that	SCONJ
gujaf-256	186	4	the	the	DET
gujaf-256	186	5	sampled	sample	VERB
gujaf-256	186	6	firms	firm	NOUN
gujaf-256	186	7	have	have	VERB
gujaf-256	186	8	average	average	ADJ
gujaf-256	186	9	firm	firm	ADJ
gujaf-256	186	10	value	value	NOUN
gujaf-256	186	11	of	of	ADP
gujaf-256	186	12	n11.5	n11.5	NOUN
gujaf-256	186	13	%	%	NOUN
gujaf-256	186	14	with	with	ADP
gujaf-256	186	15	the	the	DET
gujaf-256	186	16	minimum	minimum	NOUN
gujaf-256	186	17	of	of	ADP
gujaf-256	186	18	n0.44	n0.44	PROPN
gujaf-256	186	19	,	,	PUNCT
gujaf-256	186	20	maximum	maximum	NOUN
gujaf-256	186	21	of	of	ADP
gujaf-256	186	22	n136	n136	NUM
gujaf-256	186	23	%	%	NOUN
gujaf-256	186	24	and	and	CCONJ
gujaf-256	186	25	the	the	DET
gujaf-256	186	26	mode	mode	NOUN
gujaf-256	186	27	is	be	AUX
gujaf-256	186	28	n4.9	n4.9	PROPN
gujaf-256	186	29	%	%	NOUN
gujaf-256	186	30	.	.	PUNCT
gujaf-256	187	1	the	the	DET
gujaf-256	187	2	standard	standard	ADJ
gujaf-256	187	3	deviation	deviation	NOUN
gujaf-256	187	4	of	of	ADP
gujaf-256	187	5	n20.8	n20.8	PROPN
gujaf-256	187	6	%	%	NOUN
gujaf-256	187	7	which	which	PRON
gujaf-256	187	8	is	be	AUX
gujaf-256	187	9	higher	high	ADJ
gujaf-256	187	10	than	than	ADP
gujaf-256	187	11	the	the	DET
gujaf-256	187	12	mean	mean	ADJ
gujaf-256	187	13	value	value	NOUN
gujaf-256	187	14	suggested	suggest	VERB
gujaf-256	187	15	that	that	SCONJ
gujaf-256	187	16	there	there	PRON
gujaf-256	187	17	is	be	VERB
gujaf-256	187	18	wider	wide	ADJ
gujaf-256	187	19	variation	variation	NOUN
gujaf-256	187	20	of	of	ADP
gujaf-256	187	21	firm	firm	ADJ
gujaf-256	187	22	value	value	NOUN
gujaf-256	187	23	among	among	ADP
gujaf-256	187	24	the	the	DET
gujaf-256	187	25	firms	firm	NOUN
gujaf-256	187	26	.	.	PUNCT
gujaf-256	188	1	the	the	DET
gujaf-256	188	2	stable	stable	ADJ
gujaf-256	188	3	dividend	dividend	NOUN
gujaf-256	188	4	policy	policy	NOUN
gujaf-256	188	5	is	be	AUX
gujaf-256	188	6	0.09	0.09	NUM
gujaf-256	188	7	(	(	PUNCT
gujaf-256	188	8	9	9	NUM
gujaf-256	188	9	%	%	NOUN
gujaf-256	188	10	)	)	PUNCT
gujaf-256	188	11	on	on	ADP
gujaf-256	188	12	average	average	ADJ
gujaf-256	188	13	,	,	PUNCT
gujaf-256	188	14	with	with	ADP
gujaf-256	188	15	minimum	minimum	ADJ
gujaf-256	188	16	being	being	NOUN
gujaf-256	188	17	0	0	NUM
gujaf-256	188	18	for	for	ADP
gujaf-256	188	19	not	not	PART
gujaf-256	188	20	applying	apply	VERB
gujaf-256	188	21	stable	stable	ADJ
gujaf-256	188	22	dividend	dividend	NOUN
gujaf-256	188	23	233	233	NUM
gujaf-256	188	24	policy	policy	NOUN
gujaf-256	188	25	,	,	PUNCT
gujaf-256	188	26	maximum	maximum	ADJ
gujaf-256	188	27	being	be	AUX
gujaf-256	188	28	1	1	NUM
gujaf-256	188	29	for	for	ADP
gujaf-256	188	30	applying	apply	VERB
gujaf-256	188	31	stable	stable	ADJ
gujaf-256	188	32	dividend	dividend	NOUN
gujaf-256	188	33	policy	policy	NOUN
gujaf-256	188	34	and	and	CCONJ
gujaf-256	188	35	the	the	DET
gujaf-256	188	36	mode	mode	NOUN
gujaf-256	188	37	is	be	AUX
gujaf-256	188	38	0	0	NUM
gujaf-256	188	39	.	.	PUNCT
gujaf-256	189	1	this	this	PRON
gujaf-256	189	2	implies	imply	VERB
gujaf-256	189	3	that	that	SCONJ
gujaf-256	189	4	majority	majority	NOUN
gujaf-256	189	5	of	of	ADP
gujaf-256	189	6	the	the	DET
gujaf-256	189	7	sampled	sample	VERB
gujaf-256	189	8	healthcare	healthcare	NOUN
gujaf-256	189	9	firms	firm	NOUN
gujaf-256	189	10	do	do	AUX
gujaf-256	189	11	not	not	PART
gujaf-256	189	12	stabilize	stabilize	VERB
gujaf-256	189	13	their	their	PRON
gujaf-256	189	14	dividend	dividend	NOUN
gujaf-256	189	15	policy	policy	NOUN
gujaf-256	189	16	since	since	SCONJ
gujaf-256	189	17	the	the	DET
gujaf-256	189	18	mode	mode	NOUN
gujaf-256	189	19	is	be	AUX
gujaf-256	189	20	0	0	NUM
gujaf-256	189	21	and	and	CCONJ
gujaf-256	189	22	the	the	DET
gujaf-256	189	23	mean	mean	ADJ
gujaf-256	189	24	value	value	NOUN
gujaf-256	189	25	is	be	AUX
gujaf-256	189	26	9	9	NUM
gujaf-256	189	27	%	%	NOUN
gujaf-256	189	28	.	.	PUNCT
gujaf-256	190	1	furthermore	furthermore	ADV
gujaf-256	190	2	,	,	PUNCT
gujaf-256	190	3	the	the	DET
gujaf-256	190	4	standard	standard	ADJ
gujaf-256	190	5	deviation	deviation	NOUN
gujaf-256	190	6	of	of	ADP
gujaf-256	190	7	0.29	0.29	NUM
gujaf-256	190	8	(	(	PUNCT
gujaf-256	190	9	29	29	NUM
gujaf-256	190	10	%	%	NOUN
gujaf-256	190	11	)	)	PUNCT
gujaf-256	190	12	suggests	suggest	VERB
gujaf-256	190	13	that	that	SCONJ
gujaf-256	190	14	there	there	PRON
gujaf-256	190	15	is	be	VERB
gujaf-256	190	16	a	a	DET
gujaf-256	190	17	high	high	ADJ
gujaf-256	190	18	variation	variation	NOUN
gujaf-256	190	19	among	among	ADP
gujaf-256	190	20	the	the	DET
gujaf-256	190	21	sampled	sample	VERB
gujaf-256	190	22	healthcare	healthcare	NOUN
gujaf-256	190	23	firms	firm	NOUN
gujaf-256	190	24	that	that	PRON
gujaf-256	190	25	apply	apply	VERB
gujaf-256	190	26	the	the	DET
gujaf-256	190	27	stable	stable	ADJ
gujaf-256	190	28	dividend	dividend	NOUN
gujaf-256	190	29	policy	policy	NOUN
gujaf-256	190	30	.	.	PUNCT
gujaf-256	191	1	the	the	DET
gujaf-256	191	2	sampled	sample	VERB
gujaf-256	191	3	firms	firm	NOUN
gujaf-256	191	4	have	have	VERB
gujaf-256	191	5	a	a	DET
gujaf-256	191	6	mean	mean	ADJ
gujaf-256	191	7	profit	profit	NOUN
gujaf-256	191	8	of	of	ADP
gujaf-256	191	9	n260.3	n260.3	PROPN
gujaf-256	191	10	million	million	NUM
gujaf-256	191	11	,	,	PUNCT
gujaf-256	191	12	with	with	ADP
gujaf-256	191	13	the	the	DET
gujaf-256	191	14	minimum	minimum	NOUN
gujaf-256	191	15	of	of	ADP
gujaf-256	191	16	n1.2	n1.2	NOUN
gujaf-256	191	17	billion	billion	NUM
gujaf-256	191	18	,	,	PUNCT
gujaf-256	191	19	maximum	maximum	NOUN
gujaf-256	191	20	of	of	ADP
gujaf-256	191	21	n2.8	n2.8	PROPN
gujaf-256	191	22	billion	billion	NUM
gujaf-256	191	23	and	and	CCONJ
gujaf-256	191	24	the	the	DET
gujaf-256	191	25	mode	mode	NOUN
gujaf-256	191	26	of	of	ADP
gujaf-256	191	27	n70.5	n70.5	NUM
gujaf-256	191	28	million	million	NUM
gujaf-256	191	29	.	.	PUNCT
gujaf-256	192	1	this	this	PRON
gujaf-256	192	2	implies	imply	VERB
gujaf-256	192	3	that	that	SCONJ
gujaf-256	192	4	the	the	DET
gujaf-256	192	5	sample	sample	NOUN
gujaf-256	192	6	firms	firm	NOUN
gujaf-256	192	7	made	make	VERB
gujaf-256	192	8	a	a	DET
gujaf-256	192	9	loss	loss	NOUN
gujaf-256	192	10	of	of	ADP
gujaf-256	192	11	n-1.2	n-1.2	NOUN
gujaf-256	192	12	billion	billion	NUM
gujaf-256	192	13	and	and	CCONJ
gujaf-256	192	14	maximum	maximum	ADJ
gujaf-256	192	15	profit	profit	NOUN
gujaf-256	192	16	of	of	ADP
gujaf-256	192	17	n2.8	n2.8	NOUN
gujaf-256	192	18	billion	billion	NUM
gujaf-256	192	19	during	during	ADP
gujaf-256	192	20	the	the	DET
gujaf-256	192	21	period	period	NOUN
gujaf-256	192	22	.	.	PUNCT
gujaf-256	193	1	the	the	DET
gujaf-256	193	2	standard	standard	ADJ
gujaf-256	193	3	deviation	deviation	NOUN
gujaf-256	193	4	of	of	ADP
gujaf-256	193	5	n612.9	n612.9	NUM
gujaf-256	193	6	million	million	NUM
gujaf-256	193	7	signifies	signifie	NOUN
gujaf-256	193	8	a	a	DET
gujaf-256	193	9	significance	significance	NOUN
gujaf-256	193	10	variation	variation	NOUN
gujaf-256	193	11	among	among	ADP
gujaf-256	193	12	the	the	DET
gujaf-256	193	13	profits	profit	NOUN
gujaf-256	193	14	of	of	ADP
gujaf-256	193	15	listed	list	VERB
gujaf-256	193	16	healthcare	healthcare	NOUN
gujaf-256	193	17	firms	firm	NOUN
gujaf-256	193	18	in	in	ADP
gujaf-256	193	19	nigeria	nigeria	PROPN
gujaf-256	193	20	during	during	ADP
gujaf-256	193	21	the	the	DET
gujaf-256	193	22	study	study	NOUN
gujaf-256	193	23	period	period	NOUN
gujaf-256	193	24	.	.	PUNCT
gujaf-256	194	1	the	the	DET
gujaf-256	194	2	average	average	ADJ
gujaf-256	194	3	total	total	ADJ
gujaf-256	194	4	asset	asset	NOUN
gujaf-256	194	5	of	of	ADP
gujaf-256	194	6	listed	list	VERB
gujaf-256	194	7	healthcare	healthcare	NOUN
gujaf-256	194	8	firms	firm	NOUN
gujaf-256	194	9	is	be	AUX
gujaf-256	194	10	n7.446	n7.446	NOUN
gujaf-256	194	11	billion	billion	NUM
gujaf-256	194	12	,	,	PUNCT
gujaf-256	194	13	having	have	VERB
gujaf-256	194	14	minimum	minimum	ADJ
gujaf-256	194	15	,	,	PUNCT
gujaf-256	194	16	maximum	maximum	ADJ
gujaf-256	194	17	and	and	CCONJ
gujaf-256	194	18	mode	mode	NOUN
gujaf-256	194	19	values	value	NOUN
gujaf-256	194	20	of	of	ADP
gujaf-256	194	21	n338.7	n338.7	ADP
gujaf-256	194	22	million	million	NUM
gujaf-256	194	23	,	,	PUNCT
gujaf-256	194	24	n31.329	n31.329	PROPN
gujaf-256	194	25	billion	billion	NUM
gujaf-256	194	26	and	and	CCONJ
gujaf-256	194	27	n3.563	n3.563	PROPN
gujaf-256	194	28	billion	billion	NUM
gujaf-256	194	29	respectively	respectively	ADV
gujaf-256	194	30	.	.	PUNCT
gujaf-256	195	1	the	the	DET
gujaf-256	195	2	standard	standard	ADJ
gujaf-256	195	3	deviation	deviation	NOUN
gujaf-256	195	4	of	of	ADP
gujaf-256	195	5	n7.733	n7.733	NOUN
gujaf-256	195	6	billion	billion	NUM
gujaf-256	195	7	which	which	PRON
gujaf-256	195	8	is	be	AUX
gujaf-256	195	9	closer	close	ADJ
gujaf-256	195	10	to	to	ADP
gujaf-256	195	11	the	the	DET
gujaf-256	195	12	mean	mean	NOUN
gujaf-256	195	13	indicates	indicate	VERB
gujaf-256	195	14	a	a	DET
gujaf-256	195	15	moderate	moderate	ADJ
gujaf-256	195	16	dispersion	dispersion	NOUN
gujaf-256	195	17	among	among	ADP
gujaf-256	195	18	the	the	DET
gujaf-256	195	19	total	total	ADJ
gujaf-256	195	20	asset	asset	NOUN
gujaf-256	195	21	of	of	ADP
gujaf-256	195	22	the	the	DET
gujaf-256	195	23	sample	sample	NOUN
gujaf-256	195	24	healthcare	healthcare	NOUN
gujaf-256	195	25	firms	firm	NOUN
gujaf-256	195	26	.	.	PUNCT
gujaf-256	196	1	correlation	correlation	NOUN
gujaf-256	196	2	matrix	matrix	NOUN
gujaf-256	196	3	the	the	DET
gujaf-256	196	4	correlation	correlation	NOUN
gujaf-256	196	5	matrix	matrix	NOUN
gujaf-256	196	6	measures	measure	NOUN
gujaf-256	196	7	numerically	numerically	ADV
gujaf-256	196	8	the	the	DET
gujaf-256	196	9	association	association	NOUN
gujaf-256	196	10	between	between	ADP
gujaf-256	196	11	all	all	DET
gujaf-256	196	12	the	the	DET
gujaf-256	196	13	pairs	pair	NOUN
gujaf-256	196	14	of	of	ADP
gujaf-256	196	15	variables	variable	NOUN
gujaf-256	196	16	.	.	PUNCT
gujaf-256	197	1	the	the	DET
gujaf-256	197	2	pearson	pearson	PROPN
gujaf-256	197	3	result	result	NOUN
gujaf-256	197	4	is	be	AUX
gujaf-256	197	5	presented	present	VERB
gujaf-256	197	6	on	on	ADP
gujaf-256	197	7	table	table	NOUN
gujaf-256	197	8	3	3	NUM
gujaf-256	197	9	and	and	CCONJ
gujaf-256	197	10	reveals	reveal	VERB
gujaf-256	197	11	the	the	DET
gujaf-256	197	12	association	association	NOUN
gujaf-256	197	13	of	of	ADP
gujaf-256	197	14	the	the	DET
gujaf-256	197	15	dependent	dependent	ADJ
gujaf-256	197	16	variable	variable	ADJ
gujaf-256	197	17	firm	firm	NOUN
gujaf-256	197	18	value	value	NOUN
gujaf-256	197	19	represented	represent	VERB
gujaf-256	197	20	by	by	ADP
gujaf-256	197	21	pbv	pbv	VERB
gujaf-256	197	22	and	and	CCONJ
gujaf-256	197	23	explanatory	explanatory	ADJ
gujaf-256	197	24	variables	variable	NOUN
gujaf-256	197	25	(	(	PUNCT
gujaf-256	197	26	stable	stable	ADJ
gujaf-256	197	27	dividend	dividend	NOUN
gujaf-256	197	28	payout	payout	NOUN
gujaf-256	197	29	policy	policy	NOUN
gujaf-256	197	30	(	(	PUNCT
gujaf-256	197	31	sdp	sdp	NOUN
gujaf-256	197	32	)	)	PUNCT
gujaf-256	197	33	,	,	PUNCT
gujaf-256	197	34	return	return	VERB
gujaf-256	197	35	on	on	ADP
gujaf-256	197	36	equity	equity	NOUN
gujaf-256	197	37	(	(	PUNCT
gujaf-256	197	38	roe	roe	PROPN
gujaf-256	197	39	)	)	PUNCT
gujaf-256	197	40	,	,	PUNCT
gujaf-256	197	41	and	and	CCONJ
gujaf-256	197	42	size	size	NOUN
gujaf-256	197	43	.	.	PUNCT
gujaf-256	198	1	table	table	NOUN
gujaf-256	198	2	3	3	NUM
gujaf-256	198	3	:	:	PUNCT
gujaf-256	198	4	pearson	pearson	NOUN
gujaf-256	198	5	correlation	correlation	NOUN
gujaf-256	198	6	pbv	pbv	VERB
gujaf-256	198	7	sdp	sdp	NOUN
gujaf-256	198	8	roe	roe	NOUN
gujaf-256	198	9	size	size	NOUN
gujaf-256	198	10	pbv	pbv	VERB
gujaf-256	198	11	1.0000	1.0000	NUM
gujaf-256	198	12	sdp	sdp	NOUN
gujaf-256	198	13	0.3694	0.3694	NUM
gujaf-256	198	14	1.0000	1.0000	NUM
gujaf-256	198	15	roe	roe	NOUN
gujaf-256	198	16	0.6172	0.6172	NUM
gujaf-256	198	17	0.3228	0.3228	NUM
gujaf-256	198	18	1.0000	1.0000	NUM
gujaf-256	198	19	size	size	NOUN
gujaf-256	198	20	0.3728	0.3728	NUM
gujaf-256	198	21	0.3835	0.3835	NUM
gujaf-256	198	22	0.4042	0.4042	NUM
gujaf-256	198	23	1.0000	1.0000	NUM
gujaf-256	198	24	source	source	NOUN
gujaf-256	198	25	:	:	PUNCT
gujaf-256	198	26	stata	stata	NOUN
gujaf-256	198	27	output	output	NOUN
gujaf-256	198	28	,	,	PUNCT
gujaf-256	198	29	2023	2023	NUM
gujaf-256	198	30	the	the	DET
gujaf-256	198	31	correlation	correlation	NOUN
gujaf-256	198	32	matrix	matrix	NOUN
gujaf-256	198	33	as	as	ADP
gujaf-256	198	34	per	per	ADP
gujaf-256	198	35	table	table	NOUN
gujaf-256	198	36	3	3	NUM
gujaf-256	198	37	above	above	ADV
gujaf-256	198	38	shows	show	VERB
gujaf-256	198	39	the	the	DET
gujaf-256	198	40	relationship	relationship	NOUN
gujaf-256	198	41	between	between	ADP
gujaf-256	198	42	all	all	DET
gujaf-256	198	43	pairs	pair	NOUN
gujaf-256	198	44	of	of	ADP
gujaf-256	198	45	explanatory	explanatory	ADJ
gujaf-256	198	46	variables	variable	NOUN
gujaf-256	198	47	used	use	VERB
gujaf-256	198	48	in	in	ADP
gujaf-256	198	49	the	the	DET
gujaf-256	198	50	regression	regression	NOUN
gujaf-256	198	51	model	model	NOUN
gujaf-256	198	52	.	.	PUNCT
gujaf-256	199	1	it	it	PRON
gujaf-256	199	2	reveals	reveal	VERB
gujaf-256	199	3	that	that	SCONJ
gujaf-256	199	4	the	the	DET
gujaf-256	199	5	stable	stable	ADJ
gujaf-256	199	6	dividend	dividend	NOUN
gujaf-256	199	7	policy	policy	NOUN
gujaf-256	199	8	(	(	PUNCT
gujaf-256	199	9	sdp	sdp	NOUN
gujaf-256	199	10	)	)	PUNCT
gujaf-256	199	11	,	,	PUNCT
gujaf-256	199	12	return	return	VERB
gujaf-256	199	13	on	on	ADP
gujaf-256	199	14	equity	equity	NOUN
gujaf-256	199	15	(	(	PUNCT
gujaf-256	199	16	roe	roe	PROPN
gujaf-256	199	17	)	)	PUNCT
gujaf-256	199	18	and	and	CCONJ
gujaf-256	199	19	size	size	NOUN
gujaf-256	199	20	have	have	VERB
gujaf-256	199	21	positive	positive	ADJ
gujaf-256	199	22	correlation	correlation	NOUN
gujaf-256	199	23	with	with	ADP
gujaf-256	199	24	the	the	DET
gujaf-256	199	25	firm	firm	ADJ
gujaf-256	199	26	value	value	NOUN
gujaf-256	199	27	.	.	PUNCT
gujaf-256	200	1	the	the	DET
gujaf-256	200	2	positive	positive	ADJ
gujaf-256	200	3	correlation	correlation	NOUN
gujaf-256	200	4	implies	imply	VERB
gujaf-256	200	5	that	that	SCONJ
gujaf-256	200	6	as	as	SCONJ
gujaf-256	200	7	sdp	sdp	NOUN
gujaf-256	200	8	,	,	PUNCT
gujaf-256	200	9	roe	roe	NOUN
gujaf-256	200	10	and	and	CCONJ
gujaf-256	200	11	size	size	NOUN
gujaf-256	200	12	increase	increase	VERB
gujaf-256	200	13	the	the	DET
gujaf-256	200	14	firm	firm	ADJ
gujaf-256	200	15	value	value	NOUN
gujaf-256	200	16	.	.	PUNCT
gujaf-256	201	1	the	the	DET
gujaf-256	201	2	values	value	NOUN
gujaf-256	201	3	on	on	ADP
gujaf-256	201	4	the	the	DET
gujaf-256	201	5	diagonal	diagonal	ADJ
gujaf-256	201	6	are	be	AUX
gujaf-256	201	7	all	all	ADV
gujaf-256	201	8	1.0000	1.0000	NUM
gujaf-256	201	9	which	which	PRON
gujaf-256	201	10	shows	show	VERB
gujaf-256	201	11	that	that	SCONJ
gujaf-256	201	12	each	each	DET
gujaf-256	201	13	variable	variable	NOUN
gujaf-256	201	14	is	be	AUX
gujaf-256	201	15	perfectly	perfectly	ADV
gujaf-256	201	16	correlated	correlate	VERB
gujaf-256	201	17	with	with	ADP
gujaf-256	201	18	itself	itself	PRON
gujaf-256	201	19	.	.	PUNCT
gujaf-256	202	1	234	234	NUM
gujaf-256	202	2	the	the	DET
gujaf-256	202	3	regression	regression	NOUN
gujaf-256	202	4	analysis	analysis	NOUN
gujaf-256	202	5	result	result	NOUN
gujaf-256	202	6	shows	show	VERB
gujaf-256	202	7	the	the	DET
gujaf-256	202	8	relationship	relationship	NOUN
gujaf-256	202	9	between	between	ADP
gujaf-256	202	10	the	the	DET
gujaf-256	202	11	dependent	dependent	ADJ
gujaf-256	202	12	variable	variable	NOUN
gujaf-256	202	13	and	and	CCONJ
gujaf-256	202	14	all	all	DET
gujaf-256	202	15	the	the	DET
gujaf-256	202	16	explanatory	explanatory	ADJ
gujaf-256	202	17	variables	variable	NOUN
gujaf-256	202	18	.	.	PUNCT
gujaf-256	203	1	the	the	DET
gujaf-256	203	2	presence	presence	NOUN
gujaf-256	203	3	of	of	ADP
gujaf-256	203	4	heteroskedasticity	heteroskedasticity	NOUN
gujaf-256	203	5	and	and	CCONJ
gujaf-256	203	6	abnormality	abnormality	NOUN
gujaf-256	203	7	of	of	ADP
gujaf-256	203	8	the	the	DET
gujaf-256	203	9	model	model	NOUN
gujaf-256	203	10	gave	give	VERB
gujaf-256	203	11	rise	rise	NOUN
gujaf-256	203	12	to	to	ADP
gujaf-256	203	13	the	the	DET
gujaf-256	203	14	use	use	NOUN
gujaf-256	203	15	of	of	ADP
gujaf-256	203	16	feasible	feasible	ADJ
gujaf-256	203	17	generalized	generalized	ADJ
gujaf-256	203	18	least	least	ADV
gujaf-256	203	19	square	square	ADJ
gujaf-256	203	20	(	(	PUNCT
gujaf-256	203	21	fgls	fgls	NOUN
gujaf-256	203	22	)	)	PUNCT
gujaf-256	203	23	regression	regression	NOUN
gujaf-256	203	24	as	as	ADP
gujaf-256	203	25	against	against	ADP
gujaf-256	203	26	the	the	DET
gujaf-256	203	27	ols	ol	NOUN
gujaf-256	203	28	and	and	CCONJ
gujaf-256	203	29	normal	normal	ADJ
gujaf-256	203	30	traditional	traditional	ADJ
gujaf-256	203	31	panel	panel	NOUN
gujaf-256	203	32	regression	regression	NOUN
gujaf-256	203	33	(	(	PUNCT
gujaf-256	203	34	fe	fe	X
gujaf-256	203	35	and	and	CCONJ
gujaf-256	203	36	re	re	NOUN
gujaf-256	203	37	)	)	PUNCT
gujaf-256	203	38	.	.	PUNCT
gujaf-256	204	1	if	if	SCONJ
gujaf-256	204	2	either	either	PRON
gujaf-256	204	3	of	of	ADP
gujaf-256	204	4	the	the	DET
gujaf-256	204	5	models	model	NOUN
gujaf-256	204	6	(	(	PUNCT
gujaf-256	204	7	fe	fe	X
gujaf-256	204	8	and	and	CCONJ
gujaf-256	204	9	re	re	NOUN
gujaf-256	204	10	)	)	PUNCT
gujaf-256	204	11	is	be	AUX
gujaf-256	204	12	used	use	VERB
gujaf-256	204	13	,	,	PUNCT
gujaf-256	204	14	the	the	DET
gujaf-256	204	15	conclusion	conclusion	NOUN
gujaf-256	204	16	drawn	draw	VERB
gujaf-256	204	17	as	as	ADV
gujaf-256	204	18	well	well	ADV
gujaf-256	204	19	as	as	ADP
gujaf-256	204	20	inferences	inference	NOUN
gujaf-256	204	21	made	make	VERB
gujaf-256	204	22	could	could	AUX
gujaf-256	204	23	be	be	AUX
gujaf-256	204	24	misleading	mislead	VERB
gujaf-256	204	25	(	(	PUNCT
gujaf-256	204	26	gujarati	gujarati	PROPN
gujaf-256	204	27	et	et	NOUN
gujaf-256	204	28	al	al	PROPN
gujaf-256	204	29	2012	2012	NUM
gujaf-256	204	30	;	;	PUNCT
gujaf-256	204	31	adamu	adamu	PROPN
gujaf-256	204	32	2018	2018	NUM
gujaf-256	204	33	)	)	PUNCT
gujaf-256	204	34	.	.	PUNCT
gujaf-256	205	1	however	however	ADV
gujaf-256	205	2	,	,	PUNCT
gujaf-256	205	3	the	the	DET
gujaf-256	205	4	use	use	NOUN
gujaf-256	205	5	of	of	ADP
gujaf-256	205	6	fgls	fgls	NOUN
gujaf-256	205	7	can	can	AUX
gujaf-256	205	8	overcome	overcome	VERB
gujaf-256	205	9	the	the	DET
gujaf-256	205	10	problem	problem	NOUN
gujaf-256	205	11	of	of	ADP
gujaf-256	205	12	heteroskedasticity	heteroskedasticity	NOUN
gujaf-256	205	13	and	and	CCONJ
gujaf-256	205	14	abnormality	abnormality	NOUN
gujaf-256	205	15	of	of	ADP
gujaf-256	205	16	the	the	DET
gujaf-256	205	17	model	model	NOUN
gujaf-256	205	18	.	.	PUNCT
gujaf-256	206	1	the	the	DET
gujaf-256	206	2	robustness	robustness	NOUN
gujaf-256	206	3	test	test	NOUN
gujaf-256	206	4	is	be	AUX
gujaf-256	206	5	conducted	conduct	VERB
gujaf-256	206	6	in	in	ADP
gujaf-256	206	7	order	order	NOUN
gujaf-256	206	8	to	to	PART
gujaf-256	206	9	improve	improve	VERB
gujaf-256	206	10	the	the	DET
gujaf-256	206	11	validity	validity	NOUN
gujaf-256	206	12	of	of	ADP
gujaf-256	206	13	all	all	DET
gujaf-256	206	14	statistical	statistical	ADJ
gujaf-256	206	15	inferences	inference	NOUN
gujaf-256	206	16	for	for	ADP
gujaf-256	206	17	the	the	DET
gujaf-256	206	18	study	study	NOUN
gujaf-256	206	19	.	.	PUNCT
gujaf-256	207	1	the	the	DET
gujaf-256	207	2	robustness	robustness	NOUN
gujaf-256	207	3	test	test	NOUN
gujaf-256	207	4	gives	give	VERB
gujaf-256	207	5	concrete	concrete	ADJ
gujaf-256	207	6	evidence	evidence	NOUN
gujaf-256	207	7	that	that	SCONJ
gujaf-256	207	8	the	the	DET
gujaf-256	207	9	regression	regression	NOUN
gujaf-256	207	10	results	result	NOUN
gujaf-256	207	11	were	be	AUX
gujaf-256	207	12	free	free	ADJ
gujaf-256	207	13	of	of	ADP
gujaf-256	207	14	regression	regression	NOUN
gujaf-256	207	15	errors	error	NOUN
gujaf-256	207	16	capable	capable	ADJ
gujaf-256	207	17	of	of	ADP
gujaf-256	207	18	invalidating	invalidate	VERB
gujaf-256	207	19	the	the	DET
gujaf-256	207	20	research	research	NOUN
gujaf-256	207	21	’s	’s	PART
gujaf-256	207	22	regression	regression	NOUN
gujaf-256	207	23	assumptions	assumption	NOUN
gujaf-256	207	24	.	.	PUNCT
gujaf-256	208	1	from	from	ADP
gujaf-256	208	2	the	the	DET
gujaf-256	208	3	table	table	NOUN
gujaf-256	208	4	4	4	NUM
gujaf-256	208	5	below	below	ADV
gujaf-256	208	6	,	,	PUNCT
gujaf-256	208	7	the	the	DET
gujaf-256	208	8	vif	vif	NOUN
gujaf-256	208	9	and	and	CCONJ
gujaf-256	208	10	tolerance	tolerance	NOUN
gujaf-256	208	11	estimates	estimate	VERB
gujaf-256	208	12	1	1	NUM
gujaf-256	208	13	/	/	SYM
gujaf-256	208	14	vif	vif	NOUN
gujaf-256	208	15	were	be	AUX
gujaf-256	208	16	found	find	VERB
gujaf-256	208	17	to	to	PART
gujaf-256	208	18	be	be	AUX
gujaf-256	208	19	consistently	consistently	ADV
gujaf-256	208	20	smaller	small	ADJ
gujaf-256	208	21	than	than	ADP
gujaf-256	208	22	ten	ten	NUM
gujaf-256	208	23	(	(	PUNCT
gujaf-256	208	24	10	10	NUM
gujaf-256	208	25	)	)	PUNCT
gujaf-256	208	26	and	and	CCONJ
gujaf-256	208	27	greater	great	ADJ
gujaf-256	208	28	than	than	ADP
gujaf-256	208	29	(	(	PUNCT
gujaf-256	208	30	1	1	NUM
gujaf-256	208	31	%	%	NOUN
gujaf-256	208	32	)	)	PUNCT
gujaf-256	208	33	respectively	respectively	ADV
gujaf-256	208	34	;	;	PUNCT
gujaf-256	208	35	this	this	PRON
gujaf-256	208	36	indicates	indicate	VERB
gujaf-256	208	37	the	the	DET
gujaf-256	208	38	absence	absence	NOUN
gujaf-256	208	39	of	of	ADP
gujaf-256	208	40	multi	multi	NOUN
gujaf-256	208	41	-	-	NOUN
gujaf-256	208	42	collinearity	collinearity	NOUN
gujaf-256	208	43	.	.	PUNCT
gujaf-256	209	1	table	table	NOUN
gujaf-256	209	2	4	4	NUM
gujaf-256	209	3	:	:	PUNCT
gujaf-256	210	1	multicollinearity	multicollinearity	NOUN
gujaf-256	210	2	result	result	NOUN
gujaf-256	210	3	variable	variable	ADJ
gujaf-256	210	4	vif	vif	NOUN
gujaf-256	210	5	1	1	NUM
gujaf-256	210	6	/	/	SYM
gujaf-256	210	7	vif	vif	NOUN
gujaf-256	210	8	size	size	NOUN
gujaf-256	210	9	1.31	1.31	NUM
gujaf-256	210	10	0.765150	0.765150	NUM
gujaf-256	210	11	roe	roe	NOUN
gujaf-256	210	12	1.24	1.24	NUM
gujaf-256	210	13	0.803629	0.803629	NUM
gujaf-256	210	14	sdp	sdp	NOUN
gujaf-256	211	1	1.22	1.22	NUM
gujaf-256	211	2	0.819258	0.819258	NUM
gujaf-256	211	3	mean	mean	NOUN
gujaf-256	211	4	vif	vif	PROPN
gujaf-256	211	5	1.26	1.26	NUM
gujaf-256	211	6	source	source	NOUN
gujaf-256	211	7	:	:	PUNCT
gujaf-256	211	8	stata	stata	NOUN
gujaf-256	211	9	output	output	NOUN
gujaf-256	211	10	,	,	PUNCT
gujaf-256	211	11	2023	2023	NUM
gujaf-256	211	12	the	the	DET
gujaf-256	211	13	normality	normality	NOUN
gujaf-256	211	14	test	test	NOUN
gujaf-256	211	15	the	the	DET
gujaf-256	211	16	result	result	NOUN
gujaf-256	211	17	of	of	ADP
gujaf-256	211	18	skewness	skewness	NOUN
gujaf-256	211	19	and	and	CCONJ
gujaf-256	211	20	kurtosis	kurtosis	VERB
gujaf-256	211	21	normality	normality	NOUN
gujaf-256	211	22	test	test	NOUN
gujaf-256	211	23	in	in	ADP
gujaf-256	211	24	table	table	NOUN
gujaf-256	211	25	5	5	NUM
gujaf-256	211	26	below	below	ADV
gujaf-256	211	27	revealed	reveal	VERB
gujaf-256	211	28	that	that	SCONJ
gujaf-256	211	29	the	the	DET
gujaf-256	211	30	prob	prob	PROPN
gujaf-256	211	31	>	>	PROPN
gujaf-256	211	32	chi2	chi2	PROPN
gujaf-256	211	33	is	be	AUX
gujaf-256	211	34	significant	significant	ADJ
gujaf-256	211	35	.	.	PUNCT
gujaf-256	212	1	this	this	PRON
gujaf-256	212	2	implies	imply	VERB
gujaf-256	212	3	that	that	SCONJ
gujaf-256	212	4	the	the	DET
gujaf-256	212	5	data	datum	NOUN
gujaf-256	212	6	of	of	ADP
gujaf-256	212	7	the	the	DET
gujaf-256	212	8	model	model	NOUN
gujaf-256	212	9	were	be	AUX
gujaf-256	212	10	not	not	PART
gujaf-256	212	11	normally	normally	ADV
gujaf-256	212	12	distributed	distribute	VERB
gujaf-256	212	13	.	.	PUNCT
gujaf-256	213	1	this	this	PRON
gujaf-256	213	2	implies	imply	VERB
gujaf-256	213	3	that	that	SCONJ
gujaf-256	213	4	,	,	PUNCT
gujaf-256	213	5	one	one	NUM
gujaf-256	213	6	of	of	ADP
gujaf-256	213	7	the	the	DET
gujaf-256	213	8	assumptions	assumption	NOUN
gujaf-256	213	9	of	of	ADP
gujaf-256	213	10	ols	ol	NOUN
gujaf-256	213	11	is	be	AUX
gujaf-256	213	12	not	not	PART
gujaf-256	213	13	fulfilled	fulfil	VERB
gujaf-256	213	14	,	,	PUNCT
gujaf-256	213	15	since	since	SCONJ
gujaf-256	213	16	the	the	DET
gujaf-256	213	17	residual	residual	NOUN
gujaf-256	213	18	of	of	ADP
gujaf-256	213	19	the	the	DET
gujaf-256	213	20	model	model	NOUN
gujaf-256	213	21	is	be	AUX
gujaf-256	213	22	abnormal	abnormal	ADJ
gujaf-256	213	23	.	.	PUNCT
gujaf-256	214	1	thus	thus	ADV
gujaf-256	214	2	,	,	PUNCT
gujaf-256	214	3	there	there	PRON
gujaf-256	214	4	is	be	VERB
gujaf-256	214	5	need	need	NOUN
gujaf-256	214	6	to	to	PART
gujaf-256	214	7	seek	seek	VERB
gujaf-256	214	8	for	for	ADP
gujaf-256	214	9	another	another	DET
gujaf-256	214	10	model	model	NOUN
gujaf-256	214	11	that	that	PRON
gujaf-256	214	12	can	can	AUX
gujaf-256	214	13	overcome	overcome	VERB
gujaf-256	214	14	the	the	DET
gujaf-256	214	15	abnormality	abnormality	NOUN
gujaf-256	214	16	problem	problem	NOUN
gujaf-256	214	17	and	and	CCONJ
gujaf-256	214	18	allow	allow	VERB
gujaf-256	214	19	the	the	DET
gujaf-256	214	20	parameters	parameter	NOUN
gujaf-256	214	21	to	to	PART
gujaf-256	214	22	become	become	VERB
gujaf-256	214	23	the	the	DET
gujaf-256	214	24	best	good	ADJ
gujaf-256	214	25	linear	linear	ADJ
gujaf-256	214	26	unbiased	unbiased	ADJ
gujaf-256	214	27	estimate	estimate	NOUN
gujaf-256	214	28	.	.	PUNCT
gujaf-256	215	1	table	table	NOUN
gujaf-256	215	2	5	5	NUM
gujaf-256	215	3	:	:	PUNCT
gujaf-256	215	4	skewness	skewness	NOUN
gujaf-256	215	5	and	and	CCONJ
gujaf-256	215	6	kurtosis	kurtosis	VERB
gujaf-256	215	7	tests	test	NOUN
gujaf-256	215	8	for	for	ADP
gujaf-256	215	9	normality	normality	NOUN
gujaf-256	215	10	result	result	NOUN
gujaf-256	215	11	variable	variable	ADJ
gujaf-256	215	12	obs	obs	PROPN
gujaf-256	215	13	pr(skewness	pr(skewness	PROPN
gujaf-256	215	14	)	)	PUNCT
gujaf-256	215	15	pr(kurtosis	pr(kurtosis	NOUN
gujaf-256	215	16	)	)	PUNCT
gujaf-256	215	17	adj	adj	PROPN
gujaf-256	215	18	chi2(2	chi2(2	PROPN
gujaf-256	215	19	)	)	PUNCT
gujaf-256	215	20	prob	prob	NOUN
gujaf-256	215	21	>	>	X
gujaf-256	215	22	chi2	chi2	PROPN
gujaf-256	215	23	pbv	pbv	VERB
gujaf-256	215	24	104	104	NUM
gujaf-256	215	25	0.0000	0.0000	NUM
gujaf-256	215	26	0.0000	0.0000	NUM
gujaf-256	215	27	.	.	PUNCT
gujaf-256	216	1	0.0000	0.0000	NUM
gujaf-256	216	2	sdp	sdp	NOUN
gujaf-256	216	3	104	104	NUM
gujaf-256	216	4	0.0000	0.0000	NUM
gujaf-256	216	5	0.0089	0.0089	NUM
gujaf-256	216	6	31.67	31.67	NUM
gujaf-256	216	7	0.0000	0.0000	NUM
gujaf-256	216	8	roe	roe	NOUN
gujaf-256	216	9	104	104	NUM
gujaf-256	216	10	0.0000	0.0000	NUM
gujaf-256	216	11	0.0000	0.0000	NUM
gujaf-256	216	12	43.40	43.40	NUM
gujaf-256	216	13	0.0000	0.0000	NUM
gujaf-256	216	14	size	size	NOUN
gujaf-256	216	15	104	104	NUM
gujaf-256	216	16	0.3396	0.3396	NUM
gujaf-256	216	17	0.0135	0.0135	NUM
gujaf-256	216	18	6.55	6.55	NUM
gujaf-256	216	19	0.0378	0.0378	NUM
gujaf-256	216	20	source	source	NOUN
gujaf-256	216	21	:	:	PUNCT
gujaf-256	216	22	stata	stata	NOUN
gujaf-256	216	23	output	output	NOUN
gujaf-256	216	24	,	,	PUNCT
gujaf-256	216	25	2023	2023	NUM
gujaf-256	216	26	235	235	NUM
gujaf-256	216	27	the	the	DET
gujaf-256	216	28	hausman	hausman	ADJ
gujaf-256	216	29	test	test	NOUN
gujaf-256	216	30	table	table	NOUN
gujaf-256	216	31	6	6	NUM
gujaf-256	216	32	shows	show	VERB
gujaf-256	216	33	that	that	SCONJ
gujaf-256	216	34	the	the	DET
gujaf-256	216	35	result	result	NOUN
gujaf-256	216	36	of	of	ADP
gujaf-256	216	37	the	the	DET
gujaf-256	216	38	hausman	hausman	ADJ
gujaf-256	216	39	test	test	NOUN
gujaf-256	216	40	is	be	AUX
gujaf-256	216	41	significant	significant	ADJ
gujaf-256	216	42	(	(	PUNCT
gujaf-256	216	43	prob	prob	NOUN
gujaf-256	216	44	>	>	X
gujaf-256	216	45	chi2=	chi2=	ADJ
gujaf-256	216	46	0.0011	0.0011	NUM
gujaf-256	216	47	)	)	PUNCT
gujaf-256	216	48	and	and	CCONJ
gujaf-256	216	49	such	such	DET
gujaf-256	216	50	the	the	DET
gujaf-256	216	51	fixed	fix	VERB
gujaf-256	216	52	effect	effect	NOUN
gujaf-256	216	53	model	model	NOUN
gujaf-256	216	54	should	should	AUX
gujaf-256	216	55	be	be	AUX
gujaf-256	216	56	selected	select	VERB
gujaf-256	216	57	.	.	PUNCT
gujaf-256	217	1	but	but	CCONJ
gujaf-256	217	2	because	because	SCONJ
gujaf-256	217	3	of	of	ADP
gujaf-256	217	4	the	the	DET
gujaf-256	217	5	abnormality	abnormality	NOUN
gujaf-256	217	6	of	of	ADP
gujaf-256	217	7	the	the	DET
gujaf-256	217	8	model	model	NOUN
gujaf-256	217	9	the	the	DET
gujaf-256	217	10	traditional	traditional	ADJ
gujaf-256	217	11	panel	panel	NOUN
gujaf-256	217	12	regression	regression	NOUN
gujaf-256	217	13	(	(	PUNCT
gujaf-256	217	14	fe	fe	X
gujaf-256	217	15	and	and	CCONJ
gujaf-256	217	16	re	re	NOUN
gujaf-256	217	17	)	)	PUNCT
gujaf-256	217	18	may	may	AUX
gujaf-256	217	19	not	not	PART
gujaf-256	217	20	be	be	AUX
gujaf-256	217	21	suitable	suitable	ADJ
gujaf-256	217	22	.	.	PUNCT
gujaf-256	218	1	table	table	NOUN
gujaf-256	218	2	6	6	NUM
gujaf-256	218	3	:	:	PUNCT
gujaf-256	218	4	hausman	hausman	ADJ
gujaf-256	218	5	test	test	NOUN
gujaf-256	218	6	result	result	PROPN
gujaf-256	218	7	coefficients	coefficient	VERB
gujaf-256	218	8	variables	variable	NOUN
gujaf-256	218	9	(	(	PUNCT
gujaf-256	218	10	b	b	NOUN
gujaf-256	218	11	)	)	PUNCT
gujaf-256	218	12	re	re	X
gujaf-256	218	13	(	(	PUNCT
gujaf-256	218	14	b	b	NOUN
gujaf-256	218	15	)	)	PUNCT
gujaf-256	218	16	fe	fe	NOUN
gujaf-256	218	17	(	(	PUNCT
gujaf-256	218	18	b	b	NOUN
gujaf-256	218	19	-	-	PUNCT
gujaf-256	218	20	b	b	NOUN
gujaf-256	218	21	)	)	PUNCT
gujaf-256	218	22	difference	difference	NOUN
gujaf-256	218	23	sqrt	sqrt	NOUN
gujaf-256	218	24	(	(	PUNCT
gujaf-256	218	25	diag(v_b	diag(v_b	NOUN
gujaf-256	218	26	-	-	PUNCT
gujaf-256	218	27	v_b	v_b	NUM
gujaf-256	218	28	)	)	PUNCT
gujaf-256	218	29	)	)	PUNCT
gujaf-256	219	1	s.e	s.e	PROPN
gujaf-256	219	2	sdp	sdp	NOUN
gujaf-256	219	3	7.856181	7.856181	NUM
gujaf-256	219	4	7.425039	7.425039	NUM
gujaf-256	219	5	.4311415	.4311415	NOUN
gujaf-256	219	6	1.154283	1.154283	NUM
gujaf-256	219	7	roe	roe	NOUN
gujaf-256	219	8	4.285517	4.285517	NUM
gujaf-256	219	9	3.621416	3.621416	NUM
gujaf-256	219	10	.6641015	.6641015	PROPN
gujaf-256	219	11	.0072694	.0072694	PROPN
gujaf-256	219	12	.	.	PUNCT
gujaf-256	220	1	size	size	NOUN
gujaf-256	220	2	8.415216	8.415216	NUM
gujaf-256	220	3	12.65716	12.65716	NUM
gujaf-256	220	4	-4.241946	-4.241946	NOUN
gujaf-256	220	5	.	.	PUNCT
gujaf-256	221	1	test	test	NOUN
gujaf-256	221	2	:	:	PUNCT
gujaf-256	222	1	ho	ho	ADJ
gujaf-256	222	2	:	:	PUNCT
gujaf-256	222	3	difference	difference	NOUN
gujaf-256	222	4	in	in	ADP
gujaf-256	222	5	coefficients	coefficient	NOUN
gujaf-256	222	6	not	not	PART
gujaf-256	222	7	systematic	systematic	ADJ
gujaf-256	222	8	chi2(8	chi2(8	PROPN
gujaf-256	222	9	)	)	PUNCT
gujaf-256	222	10	=	=	PROPN
gujaf-256	222	11	16.11	16.11	NUM
gujaf-256	222	12	prob	prob	NOUN
gujaf-256	222	13	>	>	NOUN
gujaf-256	222	14	chi2	chi2	PROPN
gujaf-256	222	15	=	=	SYM
gujaf-256	222	16	0.0011	0.0011	NUM
gujaf-256	222	17	source	source	NOUN
gujaf-256	222	18	:	:	PUNCT
gujaf-256	222	19	stata	stata	NOUN
gujaf-256	222	20	output	output	NOUN
gujaf-256	222	21	,	,	PUNCT
gujaf-256	222	22	2023	2023	NUM
gujaf-256	222	23	the	the	DET
gujaf-256	222	24	heteroskedasticity	heteroskedasticity	NOUN
gujaf-256	222	25	test	test	NOUN
gujaf-256	222	26	table	table	NOUN
gujaf-256	222	27	7	7	NUM
gujaf-256	222	28	below	below	ADP
gujaf-256	222	29	shows	show	VERB
gujaf-256	222	30	that	that	SCONJ
gujaf-256	222	31	the	the	DET
gujaf-256	222	32	probability	probability	NOUN
gujaf-256	222	33	of	of	ADP
gujaf-256	222	34	the	the	DET
gujaf-256	222	35	chi	chi	NOUN
gujaf-256	222	36	-	-	PUNCT
gujaf-256	222	37	square	square	NOUN
gujaf-256	222	38	is	be	AUX
gujaf-256	222	39	significant	significant	ADJ
gujaf-256	222	40	at	at	ADP
gujaf-256	222	41	1	1	NUM
gujaf-256	222	42	%	%	NOUN
gujaf-256	222	43	level	level	NOUN
gujaf-256	222	44	of	of	ADP
gujaf-256	222	45	significant	significant	ADJ
gujaf-256	222	46	(	(	PUNCT
gujaf-256	222	47	0.0000	0.0000	NUM
gujaf-256	222	48	)	)	PUNCT
gujaf-256	222	49	.	.	PUNCT
gujaf-256	223	1	this	this	PRON
gujaf-256	223	2	implies	imply	VERB
gujaf-256	223	3	that	that	SCONJ
gujaf-256	223	4	the	the	DET
gujaf-256	223	5	errors	error	NOUN
gujaf-256	223	6	have	have	VERB
gujaf-256	223	7	a	a	DET
gujaf-256	223	8	non	non	ADJ
gujaf-256	223	9	-	-	ADJ
gujaf-256	223	10	constant	constant	ADJ
gujaf-256	223	11	variance	variance	NOUN
gujaf-256	223	12	and	and	CCONJ
gujaf-256	223	13	therefore	therefore	ADV
gujaf-256	223	14	,	,	PUNCT
gujaf-256	223	15	there	there	PRON
gujaf-256	223	16	is	be	VERB
gujaf-256	223	17	need	need	NOUN
gujaf-256	223	18	to	to	PART
gujaf-256	223	19	conduct	conduct	VERB
gujaf-256	223	20	feasible	feasible	ADJ
gujaf-256	223	21	generalize	generalize	NOUN
gujaf-256	223	22	least	least	ADV
gujaf-256	223	23	square	square	ADJ
gujaf-256	223	24	(	(	PUNCT
gujaf-256	223	25	fgls	fgls	NOUN
gujaf-256	223	26	)	)	PUNCT
gujaf-256	223	27	regression	regression	NOUN
gujaf-256	223	28	because	because	SCONJ
gujaf-256	223	29	the	the	DET
gujaf-256	223	30	traditional	traditional	ADJ
gujaf-256	223	31	ols	ol	NOUN
gujaf-256	223	32	and	and	CCONJ
gujaf-256	223	33	panel	panel	NOUN
gujaf-256	223	34	regression	regression	NOUN
gujaf-256	223	35	(	(	PUNCT
gujaf-256	223	36	fe	fe	X
gujaf-256	223	37	and	and	CCONJ
gujaf-256	223	38	re	re	NOUN
gujaf-256	223	39	)	)	PUNCT
gujaf-256	223	40	may	may	AUX
gujaf-256	223	41	not	not	PART
gujaf-256	223	42	be	be	AUX
gujaf-256	223	43	suitable	suitable	ADJ
gujaf-256	223	44	.	.	PUNCT
gujaf-256	224	1	table	table	NOUN
gujaf-256	224	2	7	7	NUM
gujaf-256	224	3	:	:	PUNCT
gujaf-256	224	4	heteroskedasticity	heteroskedasticity	NOUN
gujaf-256	224	5	test	test	NOUN
gujaf-256	224	6	result	result	VERB
gujaf-256	224	7	modified	modify	VERB
gujaf-256	224	8	wald	wald	NOUN
gujaf-256	224	9	test	test	NOUN
gujaf-256	224	10	for	for	ADP
gujaf-256	224	11	groupwise	groupwise	NOUN
gujaf-256	224	12	heteroskedasticity	heteroskedasticity	NOUN
gujaf-256	224	13	in	in	ADP
gujaf-256	224	14	fixed	fix	VERB
gujaf-256	224	15	effect	effect	NOUN
gujaf-256	224	16	regression	regression	NOUN
gujaf-256	224	17	model	model	PROPN
gujaf-256	224	18	h0	h0	PROPN
gujaf-256	224	19	:	:	PUNCT
gujaf-256	224	20	sigma(i)^2	sigma(i)^2	PROPN
gujaf-256	224	21	=	=	SYM
gujaf-256	224	22	sigma^2	sigma^2	PROPN
gujaf-256	224	23	for	for	ADP
gujaf-256	224	24	all	all	PRON
gujaf-256	224	25	i	i	PRON
gujaf-256	224	26	chi2	chi2	PROPN
gujaf-256	224	27	(	(	PUNCT
gujaf-256	224	28	8)	8)	NUM
gujaf-256	224	29	=	=	SYM
gujaf-256	224	30	8504.53	8504.53	NUM
gujaf-256	224	31	prob	prob	NOUN
gujaf-256	224	32	>	>	X
gujaf-256	224	33	chi2	chi2	PROPN
gujaf-256	224	34	=	=	SYM
gujaf-256	224	35	0.0000	0.0000	NUM
gujaf-256	224	36	source	source	NOUN
gujaf-256	224	37	:	:	PUNCT
gujaf-256	224	38	stata	stata	NOUN
gujaf-256	224	39	output	output	NOUN
gujaf-256	224	40	,	,	PUNCT
gujaf-256	224	41	2023	2023	NUM
gujaf-256	224	42	table	table	NOUN
gujaf-256	224	43	8	8	NUM
gujaf-256	224	44	:	:	PUNCT
gujaf-256	224	45	fgls	fgl	VERB
gujaf-256	224	46	regression	regression	NOUN
gujaf-256	224	47	result	result	NOUN
gujaf-256	224	48	pbv	pbv	PROPN
gujaf-256	224	49	coef	coef	PROPN
gujaf-256	224	50	.	.	PUNCT
gujaf-256	225	1	z	z	PROPN
gujaf-256	225	2	p>|z|	p>|z|	VERB
gujaf-256	225	3	sdp	sdp	NOUN
gujaf-256	225	4	5.555825	5.555825	NUM
gujaf-256	225	5	*	*	PUNCT
gujaf-256	225	6	*	*	PUNCT
gujaf-256	225	7	*	*	PUNCT
gujaf-256	225	8	2.5	2.5	NUM
gujaf-256	225	9	0.003	0.003	NUM
gujaf-256	225	10	roe	roe	NOUN
gujaf-256	225	11	5.504651	5.504651	NUM
gujaf-256	225	12	*	*	PUNCT
gujaf-256	225	13	*	*	PUNCT
gujaf-256	225	14	*	*	PUNCT
gujaf-256	225	15	13.87	13.87	NUM
gujaf-256	225	16	0.000	0.000	NUM
gujaf-256	225	17	size	size	NOUN
gujaf-256	225	18	5.225992	5.225992	NUM
gujaf-256	225	19	*	*	PUNCT
gujaf-256	226	1	*	*	PUNCT
gujaf-256	226	2	*	*	PUNCT
gujaf-256	226	3	5.16	5.16	NUM
gujaf-256	226	4	0.000	0.000	NUM
gujaf-256	226	5	cons	con	NOUN
gujaf-256	226	6	-42.96671	-42.96671	PUNCT
gujaf-256	226	7	*	*	PUNCT
gujaf-256	226	8	*	*	PUNCT
gujaf-256	226	9	*	*	PUNCT
gujaf-256	226	10	-4.48	-4.48	NUM
gujaf-256	226	11	0.000	0.000	NUM
gujaf-256	226	12	number	number	NOUN
gujaf-256	226	13	of	of	ADP
gujaf-256	226	14	obs	obs	PROPN
gujaf-256	226	15	=	=	PROPN
gujaf-256	226	16	104	104	NUM
gujaf-256	226	17	wald	wald	X
gujaf-256	226	18	chi2(8	chi2(8	PROPN
gujaf-256	226	19	)	)	PUNCT
gujaf-256	226	20	=	=	SYM
gujaf-256	226	21	417.67	417.67	NUM
gujaf-256	226	22	prob	prob	NOUN
gujaf-256	226	23	>	>	X
gujaf-256	226	24	chi2	chi2	PROPN
gujaf-256	226	25	=	=	NOUN
gujaf-256	227	1	0.0000	0.0000	NUM
gujaf-256	227	2	*	*	PUNCT
gujaf-256	227	3	*	*	PUNCT
gujaf-256	227	4	*	*	NOUN
gujaf-256	227	5	significance	significance	NOUN
gujaf-256	227	6	at	at	ADP
gujaf-256	227	7	1	1	NUM
gujaf-256	227	8	%	%	NOUN
gujaf-256	227	9	significance	significance	NOUN
gujaf-256	227	10	level	level	NOUN
gujaf-256	227	11	.	.	PUNCT
gujaf-256	228	1	source	source	NOUN
gujaf-256	228	2	:	:	PUNCT
gujaf-256	228	3	stata	stata	PROPN
gujaf-256	228	4	output	output	NOUN
gujaf-256	228	5	,	,	PUNCT
gujaf-256	228	6	2023	2023	NUM
gujaf-256	228	7	236	236	NUM
gujaf-256	228	8	table	table	NOUN
gujaf-256	228	9	8	8	NUM
gujaf-256	228	10	above	above	ADV
gujaf-256	228	11	show	show	VERB
gujaf-256	228	12	the	the	DET
gujaf-256	228	13	fgls	fgls	NOUN
gujaf-256	228	14	result	result	NOUN
gujaf-256	228	15	of	of	ADP
gujaf-256	228	16	the	the	DET
gujaf-256	228	17	explanatory	explanatory	ADJ
gujaf-256	228	18	variables	variable	NOUN
gujaf-256	228	19	.	.	PUNCT
gujaf-256	229	1	it	it	PRON
gujaf-256	229	2	is	be	AUX
gujaf-256	229	3	worthy	worthy	ADJ
gujaf-256	229	4	of	of	ADP
gujaf-256	229	5	note	note	NOUN
gujaf-256	229	6	that	that	SCONJ
gujaf-256	229	7	the	the	DET
gujaf-256	229	8	wald	wald	PROPN
gujaf-256	229	9	chi2	chi2	PROPN
gujaf-256	229	10	for	for	ADP
gujaf-256	229	11	fgls	fgls	NOUN
gujaf-256	229	12	is	be	AUX
gujaf-256	229	13	similar	similar	ADJ
gujaf-256	229	14	to	to	ADP
gujaf-256	229	15	the	the	DET
gujaf-256	229	16	fstatistics	fstatistic	NOUN
gujaf-256	229	17	of	of	ADP
gujaf-256	229	18	gls	gls	PROPN
gujaf-256	229	19	.	.	PUNCT
gujaf-256	230	1	therefore	therefore	ADV
gujaf-256	230	2	,	,	PUNCT
gujaf-256	230	3	the	the	DET
gujaf-256	230	4	model	model	NOUN
gujaf-256	230	5	is	be	AUX
gujaf-256	230	6	fit	fit	ADJ
gujaf-256	230	7	to	to	PART
gujaf-256	230	8	estimate	estimate	VERB
gujaf-256	230	9	the	the	DET
gujaf-256	230	10	relationship	relationship	NOUN
gujaf-256	230	11	between	between	ADP
gujaf-256	230	12	the	the	DET
gujaf-256	230	13	dependent	dependent	ADJ
gujaf-256	230	14	variable	variable	NOUN
gujaf-256	230	15	and	and	CCONJ
gujaf-256	230	16	the	the	DET
gujaf-256	230	17	explanatory	explanatory	ADJ
gujaf-256	230	18	variables	variable	NOUN
gujaf-256	230	19	as	as	ADP
gujaf-256	230	20	wald	wald	X
gujaf-256	230	21	chi2of	chi2of	PROPN
gujaf-256	230	22	417.7	417.7	NUM
gujaf-256	230	23	shown	show	VERB
gujaf-256	230	24	in	in	ADP
gujaf-256	230	25	the	the	DET
gujaf-256	230	26	table	table	NOUN
gujaf-256	230	27	8	8	NUM
gujaf-256	230	28	is	be	AUX
gujaf-256	230	29	greater	great	ADJ
gujaf-256	230	30	than	than	ADP
gujaf-256	230	31	2	2	NUM
gujaf-256	230	32	and	and	CCONJ
gujaf-256	230	33	the	the	DET
gujaf-256	230	34	probability	probability	NOUN
gujaf-256	230	35	of	of	ADP
gujaf-256	230	36	wald	wald	PROPN
gujaf-256	230	37	chi2	chi2	PROPN
gujaf-256	230	38	is	be	AUX
gujaf-256	230	39	significant	significant	ADJ
gujaf-256	230	40	at	at	ADP
gujaf-256	230	41	1	1	NUM
gujaf-256	230	42	%	%	NOUN
gujaf-256	230	43	significance	significance	NOUN
gujaf-256	230	44	level	level	NOUN
gujaf-256	230	45	.	.	PUNCT
gujaf-256	231	1	from	from	ADP
gujaf-256	231	2	table	table	NOUN
gujaf-256	231	3	8	8	NUM
gujaf-256	231	4	above	above	ADP
gujaf-256	231	5	the	the	DET
gujaf-256	231	6	result	result	NOUN
gujaf-256	231	7	shows	show	VERB
gujaf-256	231	8	that	that	SCONJ
gujaf-256	231	9	the	the	DET
gujaf-256	231	10	relationship	relationship	NOUN
gujaf-256	231	11	between	between	ADP
gujaf-256	231	12	sdp	sdp	NOUN
gujaf-256	231	13	and	and	CCONJ
gujaf-256	231	14	pbv	pbv	VERB
gujaf-256	231	15	is	be	AUX
gujaf-256	231	16	positive	positive	ADJ
gujaf-256	231	17	and	and	CCONJ
gujaf-256	231	18	significant	significant	ADJ
gujaf-256	231	19	,	,	PUNCT
gujaf-256	231	20	this	this	PRON
gujaf-256	231	21	can	can	AUX
gujaf-256	231	22	be	be	AUX
gujaf-256	231	23	justified	justify	VERB
gujaf-256	231	24	with	with	ADP
gujaf-256	231	25	a	a	DET
gujaf-256	231	26	positive	positive	ADJ
gujaf-256	231	27	‘	'	PUNCT
gujaf-256	231	28	z	z	NOUN
gujaf-256	231	29	’	'	PUNCT
gujaf-256	231	30	of	of	ADP
gujaf-256	231	31	2.5	2.5	NUM
gujaf-256	231	32	and	and	CCONJ
gujaf-256	231	33	p>|z|	p>|z|	VERB
gujaf-256	231	34	0.003	0.003	NUM
gujaf-256	231	35	.	.	PUNCT
gujaf-256	232	1	also	also	ADV
gujaf-256	232	2	,	,	PUNCT
gujaf-256	232	3	the	the	DET
gujaf-256	232	4	positive	positive	ADJ
gujaf-256	232	5	coefficients	coefficient	NOUN
gujaf-256	232	6	of	of	ADP
gujaf-256	232	7	5.555825	5.555825	NUM
gujaf-256	232	8	is	be	AUX
gujaf-256	232	9	evidencing	evidence	VERB
gujaf-256	232	10	that	that	SCONJ
gujaf-256	232	11	,	,	PUNCT
gujaf-256	232	12	with	with	ADP
gujaf-256	232	13	an	an	DET
gujaf-256	232	14	increase	increase	NOUN
gujaf-256	232	15	in	in	ADP
gujaf-256	232	16	sdp	sdp	NOUN
gujaf-256	232	17	there	there	PRON
gujaf-256	232	18	will	will	AUX
gujaf-256	232	19	be	be	AUX
gujaf-256	232	20	an	an	DET
gujaf-256	232	21	increase	increase	NOUN
gujaf-256	232	22	in	in	ADP
gujaf-256	232	23	the	the	DET
gujaf-256	232	24	firm	firm	ADJ
gujaf-256	232	25	value	value	NOUN
gujaf-256	232	26	.	.	PUNCT
gujaf-256	233	1	this	this	DET
gujaf-256	233	2	result	result	NOUN
gujaf-256	233	3	is	be	AUX
gujaf-256	233	4	similar	similar	ADJ
gujaf-256	233	5	to	to	ADP
gujaf-256	233	6	the	the	DET
gujaf-256	233	7	findings	finding	NOUN
gujaf-256	233	8	of	of	ADP
gujaf-256	233	9	wambua	wambua	PROPN
gujaf-256	233	10	(	(	PUNCT
gujaf-256	233	11	2019	2019	NUM
gujaf-256	233	12	)	)	PUNCT
gujaf-256	233	13	and	and	CCONJ
gujaf-256	233	14	adelagan	adelagan	VERB
gujaf-256	233	15	(	(	PUNCT
gujaf-256	233	16	2009	2009	NUM
gujaf-256	233	17	)	)	PUNCT
gujaf-256	233	18	and	and	CCONJ
gujaf-256	233	19	contrary	contrary	ADJ
gujaf-256	233	20	to	to	ADP
gujaf-256	233	21	sharif	sharif	PROPN
gujaf-256	233	22	et	et	PROPN
gujaf-256	233	23	al	al	PROPN
gujaf-256	233	24	(	(	PUNCT
gujaf-256	233	25	2015	2015	NUM
gujaf-256	233	26	)	)	PUNCT
gujaf-256	233	27	.	.	PUNCT
gujaf-256	234	1	also	also	ADV
gujaf-256	234	2	roe	roe	NOUN
gujaf-256	234	3	and	and	CCONJ
gujaf-256	234	4	size	size	NOUN
gujaf-256	234	5	are	be	AUX
gujaf-256	234	6	positive	positive	ADJ
gujaf-256	234	7	and	and	CCONJ
gujaf-256	234	8	significant	significant	ADJ
gujaf-256	234	9	with	with	ADP
gujaf-256	234	10	firm	firm	ADJ
gujaf-256	234	11	value	value	NOUN
gujaf-256	234	12	.	.	PUNCT
gujaf-256	235	1	this	this	PRON
gujaf-256	235	2	can	can	AUX
gujaf-256	235	3	be	be	AUX
gujaf-256	235	4	justified	justify	VERB
gujaf-256	235	5	with	with	ADP
gujaf-256	235	6	a	a	DET
gujaf-256	235	7	positive	positive	ADJ
gujaf-256	235	8	‘	'	PUNCT
gujaf-256	235	9	z	z	NOUN
gujaf-256	235	10	’	'	PUNCT
gujaf-256	235	11	of	of	ADP
gujaf-256	235	12	13.8	13.8	NUM
gujaf-256	235	13	and	and	CCONJ
gujaf-256	235	14	5.16	5.16	NUM
gujaf-256	235	15	;	;	PUNCT
gujaf-256	235	16	p>|z|	p>|z|	VERB
gujaf-256	235	17	0.000	0.000	NUM
gujaf-256	235	18	and	and	CCONJ
gujaf-256	235	19	0.000	0.000	NUM
gujaf-256	235	20	respectively	respectively	ADV
gujaf-256	235	21	.	.	PUNCT
gujaf-256	236	1	also	also	ADV
gujaf-256	236	2	,	,	PUNCT
gujaf-256	236	3	the	the	DET
gujaf-256	236	4	positive	positive	ADJ
gujaf-256	236	5	coefficients	coefficient	NOUN
gujaf-256	236	6	of	of	ADP
gujaf-256	236	7	5.504651	5.504651	NUM
gujaf-256	236	8	and	and	CCONJ
gujaf-256	236	9	5.225992	5.225992	NUM
gujaf-256	236	10	are	be	AUX
gujaf-256	236	11	evidencing	evidence	VERB
gujaf-256	236	12	that	that	SCONJ
gujaf-256	236	13	,	,	PUNCT
gujaf-256	236	14	with	with	ADP
gujaf-256	236	15	an	an	DET
gujaf-256	236	16	increase	increase	NOUN
gujaf-256	236	17	in	in	ADP
gujaf-256	236	18	roe	roe	NOUN
gujaf-256	236	19	and	and	CCONJ
gujaf-256	236	20	size	size	NOUN
gujaf-256	236	21	,	,	PUNCT
gujaf-256	236	22	firm	firm	ADJ
gujaf-256	236	23	value	value	NOUN
gujaf-256	236	24	will	will	AUX
gujaf-256	236	25	also	also	ADV
gujaf-256	236	26	increase	increase	VERB
gujaf-256	236	27	.	.	PUNCT
gujaf-256	237	1	5	5	X
gujaf-256	237	2	.	.	X
gujaf-256	237	3	conclusions	conclusion	NOUN
gujaf-256	237	4	and	and	CCONJ
gujaf-256	237	5	recommendations	recommendation	NOUN
gujaf-256	237	6	on	on	ADP
gujaf-256	237	7	the	the	DET
gujaf-256	237	8	basis	basis	NOUN
gujaf-256	237	9	of	of	ADP
gujaf-256	237	10	the	the	DET
gujaf-256	237	11	findings	finding	NOUN
gujaf-256	237	12	of	of	ADP
gujaf-256	237	13	the	the	DET
gujaf-256	237	14	study	study	NOUN
gujaf-256	238	1	,	,	PUNCT
gujaf-256	238	2	the	the	DET
gujaf-256	238	3	paper	paper	NOUN
gujaf-256	238	4	concludes	conclude	VERB
gujaf-256	238	5	that	that	SCONJ
gujaf-256	238	6	stable	stable	ADJ
gujaf-256	238	7	dividend	dividend	NOUN
gujaf-256	238	8	policy	policy	NOUN
gujaf-256	238	9	is	be	AUX
gujaf-256	238	10	increasing	increase	VERB
gujaf-256	238	11	the	the	DET
gujaf-256	238	12	value	value	NOUN
gujaf-256	238	13	of	of	ADP
gujaf-256	238	14	listed	list	VERB
gujaf-256	238	15	nigerian	nigerian	ADJ
gujaf-256	238	16	healthcare	healthcare	NOUN
gujaf-256	238	17	firms	firm	NOUN
gujaf-256	238	18	.	.	PUNCT
gujaf-256	239	1	therefore	therefore	ADV
gujaf-256	239	2	,	,	PUNCT
gujaf-256	239	3	accordance	accordance	NOUN
gujaf-256	239	4	with	with	ADP
gujaf-256	239	5	the	the	DET
gujaf-256	239	6	dividend	dividend	NOUN
gujaf-256	239	7	relevance	relevance	NOUN
gujaf-256	239	8	theory	theory	NOUN
gujaf-256	239	9	,	,	PUNCT
gujaf-256	239	10	dividend	dividend	NOUN
gujaf-256	239	11	policy	policy	NOUN
gujaf-256	239	12	of	of	ADP
gujaf-256	239	13	listed	list	VERB
gujaf-256	239	14	nigerian	nigerian	ADJ
gujaf-256	239	15	healthcare	healthcare	PROPN
gujaf-256	239	16	firms	firm	NOUN
gujaf-256	239	17	influences	influence	VERB
gujaf-256	239	18	their	their	PRON
gujaf-256	239	19	value	value	NOUN
gujaf-256	239	20	.	.	PUNCT
gujaf-256	240	1	hence	hence	ADV
gujaf-256	240	2	,	,	PUNCT
gujaf-256	240	3	the	the	DET
gujaf-256	240	4	study	study	NOUN
gujaf-256	240	5	recommends	recommend	VERB
gujaf-256	240	6	among	among	ADP
gujaf-256	240	7	others	other	NOUN
gujaf-256	240	8	that	that	PRON
gujaf-256	240	9	listed	list	VERB
gujaf-256	240	10	nigerian	nigerian	ADJ
gujaf-256	240	11	healthcare	healthcare	NOUN
gujaf-256	240	12	firms	firm	NOUN
gujaf-256	240	13	should	should	AUX
gujaf-256	240	14	employ	employ	VERB
gujaf-256	240	15	smooth	smooth	ADJ
gujaf-256	240	16	and	and	CCONJ
gujaf-256	240	17	stable	stable	ADJ
gujaf-256	240	18	dividend	dividend	NOUN
gujaf-256	240	19	payment	payment	NOUN
gujaf-256	240	20	which	which	PRON
gujaf-256	240	21	improve	improve	VERB
gujaf-256	240	22	the	the	DET
gujaf-256	240	23	value	value	NOUN
gujaf-256	240	24	of	of	ADP
gujaf-256	240	25	their	their	PRON
gujaf-256	240	26	firms	firm	NOUN
gujaf-256	240	27	.	.	PUNCT
gujaf-256	241	1	references	reference	NOUN
gujaf-256	241	2	adamu	adamu	PROPN
gujaf-256	241	3	,	,	PUNCT
gujaf-256	241	4	m.	m.	NOUN
gujaf-256	241	5	(	(	PUNCT
gujaf-256	241	6	2018	2018	NUM
gujaf-256	241	7	)	)	PUNCT
gujaf-256	241	8	.	.	PUNCT
gujaf-256	242	1	impact	impact	NOUN
gujaf-256	242	2	of	of	ADP
gujaf-256	242	3	corporate	corporate	ADJ
gujaf-256	242	4	attributes	attribute	NOUN
gujaf-256	242	5	on	on	ADP
gujaf-256	242	6	the	the	DET
gujaf-256	242	7	level	level	NOUN
gujaf-256	242	8	of	of	ADP
gujaf-256	242	9	compliance	compliance	NOUN
gujaf-256	242	10	with	with	ADP
gujaf-256	242	11	the	the	DET
gujaf-256	242	12	relevant	relevant	ADJ
gujaf-256	242	13	provisions	provision	NOUN
gujaf-256	242	14	of	of	ADP
gujaf-256	242	15	bofia	bofia	NOUN
gujaf-256	242	16	by	by	ADP
gujaf-256	242	17	listed	list	VERB
gujaf-256	242	18	deposit	deposit	NOUN
gujaf-256	242	19	money	money	NOUN
gujaf-256	242	20	banks	bank	NOUN
gujaf-256	242	21	in	in	ADP
gujaf-256	242	22	nigeria	nigeria	PROPN
gujaf-256	242	23	.	.	PUNCT
gujaf-256	243	1	phd	phd	NOUN
gujaf-256	243	2	thesis	thesis	PROPN
gujaf-256	243	3	bayero	bayero	PROPN
gujaf-256	243	4	university	university	PROPN
gujaf-256	243	5	,	,	PUNCT
gujaf-256	243	6	kano	kano	PROPN
gujaf-256	243	7	,	,	PUNCT
gujaf-256	243	8	nigeria	nigeria	PROPN
gujaf-256	243	9	.	.	PUNCT
gujaf-256	244	1	adaoglu	adaoglu	PROPN
gujaf-256	244	2	,	,	PUNCT
gujaf-256	244	3	c.	c.	PROPN
gujaf-256	244	4	(	(	PUNCT
gujaf-256	244	5	2000	2000	NUM
gujaf-256	244	6	)	)	PUNCT
gujaf-256	244	7	.	.	PUNCT
gujaf-256	245	1	instability	instability	NOUN
gujaf-256	245	2	in	in	ADP
gujaf-256	245	3	the	the	DET
gujaf-256	245	4	dividend	dividend	NOUN
gujaf-256	245	5	policy	policy	NOUN
gujaf-256	245	6	of	of	ADP
gujaf-256	245	7	the	the	DET
gujaf-256	245	8	istanbul	istanbul	PROPN
gujaf-256	245	9	stock	stock	PROPN
gujaf-256	245	10	exchange	exchange	PROPN
gujaf-256	245	11	corporations	corporation	NOUN
gujaf-256	245	12	:	:	PUNCT
gujaf-256	245	13	evidence	evidence	NOUN
gujaf-256	245	14	from	from	ADP
gujaf-256	245	15	an	an	DET
gujaf-256	245	16	emerging	emerge	VERB
gujaf-256	245	17	market	market	NOUN
gujaf-256	245	18	.	.	PUNCT
gujaf-256	246	1	gazimagusa	gazimagusa	PROPN
gujaf-256	246	2	,	,	PUNCT
gujaf-256	246	3	mersin	mersin	PROPN
gujaf-256	246	4	,	,	PUNCT
gujaf-256	246	5	1	1	NUM
gujaf-256	246	6	.	.	X
gujaf-256	246	7	adelegan	adelegan	NOUN
gujaf-256	246	8	,	,	PUNCT
gujaf-256	246	9	o.	o.	PROPN
gujaf-256	246	10	(	(	PUNCT
gujaf-256	246	11	2009	2009	NUM
gujaf-256	246	12	)	)	PUNCT
gujaf-256	246	13	.	.	PUNCT
gujaf-256	247	1	price	price	NOUN
gujaf-256	247	2	reactions	reaction	NOUN
gujaf-256	247	3	to	to	PART
gujaf-256	247	4	dividend	dividend	VERB
gujaf-256	247	5	announcements	announcement	NOUN
gujaf-256	247	6	on	on	ADP
gujaf-256	247	7	the	the	DET
gujaf-256	247	8	nigerian	nigerian	ADJ
gujaf-256	247	9	stock	stock	NOUN
gujaf-256	247	10	market.african	market.african	ADJ
gujaf-256	247	11	economic	economic	ADJ
gujaf-256	247	12	research	research	NOUN
gujaf-256	247	13	consortium	consortium	NOUN
gujaf-256	247	14	,	,	PUNCT
gujaf-256	247	15	research	research	NOUN
gujaf-256	247	16	paper	paper	NOUN
gujaf-256	247	17	188	188	NUM
gujaf-256	247	18	nairobi	nairobi	NOUN
gujaf-256	247	19	.	.	PUNCT
gujaf-256	248	1	al	al	PROPN
gujaf-256	248	2	hassan	hassan	PROPN
gujaf-256	248	3	,	,	PUNCT
gujaf-256	248	4	m.	m.	NOUN
gujaf-256	248	5	,	,	PUNCT
gujaf-256	248	6	assaduzaman	assaduzaman	NOUN
gujaf-256	248	7	,	,	PUNCT
gujaf-256	248	8	m.	m.	NOUN
gujaf-256	248	9	&	&	CCONJ
gujaf-256	248	10	alkarim	alkarim	PROPN
gujaf-256	248	11	,	,	PUNCT
gujaf-256	248	12	r.	r.	PROPN
gujaf-256	248	13	(	(	PUNCT
gujaf-256	248	14	2016	2016	NUM
gujaf-256	248	15	)	)	PUNCT
gujaf-256	248	16	.	.	PUNCT
gujaf-256	249	1	the	the	DET
gujaf-256	249	2	effect	effect	NOUN
gujaf-256	249	3	of	of	ADP
gujaf-256	249	4	dividend	dividend	NOUN
gujaf-256	249	5	policy	policy	NOUN
gujaf-256	249	6	on	on	ADP
gujaf-256	249	7	share	share	NOUN
gujaf-256	249	8	price	price	NOUN
gujaf-256	249	9	:	:	PUNCT
gujaf-256	249	10	an	an	DET
gujaf-256	249	11	evaluative	evaluative	ADJ
gujaf-256	249	12	study	study	NOUN
gujaf-256	249	13	.	.	PUNCT
gujaf-256	250	1	iosr	iosr	ADJ
gujaf-256	250	2	journal	journal	PROPN
gujaf-256	250	3	of	of	ADP
gujaf-256	250	4	economics	economic	NOUN
gujaf-256	250	5	and	and	CCONJ
gujaf-256	250	6	finance2321	finance2321	PROPN
gujaf-256	250	7	-	-	PUNCT
gujaf-256	250	8	5925	5925	NUM
gujaf-256	250	9	,	,	PUNCT
gujaf-256	250	10	1(4	1(4	NUM
gujaf-256	250	11	)	)	PUNCT
gujaf-256	250	12	.	.	PUNCT
gujaf-256	251	1	237	237	NUM
gujaf-256	251	2	al	al	PROPN
gujaf-256	251	3	masum	masum	PROPN
gujaf-256	251	4	,	,	PUNCT
gujaf-256	251	5	a.	a.	NOUN
gujaf-256	251	6	(	(	PUNCT
gujaf-256	251	7	2014	2014	NUM
gujaf-256	251	8	)	)	PUNCT
gujaf-256	251	9	.	.	PUNCT
gujaf-256	252	1	dividend	dividend	NOUN
gujaf-256	252	2	policy	policy	NOUN
gujaf-256	252	3	and	and	CCONJ
gujaf-256	252	4	its	its	PRON
gujaf-256	252	5	impact	impact	NOUN
gujaf-256	252	6	on	on	ADP
gujaf-256	252	7	stock	stock	NOUN
gujaf-256	252	8	price	price	NOUN
gujaf-256	252	9	–	–	PUNCT
gujaf-256	252	10	a	a	DET
gujaf-256	252	11	study	study	NOUN
gujaf-256	252	12	on	on	ADP
gujaf-256	252	13	commercial	commercial	ADJ
gujaf-256	252	14	banks	bank	NOUN
gujaf-256	252	15	listed	list	VERB
gujaf-256	252	16	in	in	ADP
gujaf-256	252	17	dhaka	dhaka	PROPN
gujaf-256	252	18	stock	stock	PROPN
gujaf-256	252	19	exchange	exchange	PROPN
gujaf-256	252	20	.	.	PUNCT
gujaf-256	253	1	global	global	ADJ
gujaf-256	253	2	disclosure	disclosure	NOUN
gujaf-256	253	3	of	of	ADP
gujaf-256	253	4	economics	economic	NOUN
gujaf-256	253	5	and	and	CCONJ
gujaf-256	253	6	business	business	NOUN
gujaf-256	253	7	,	,	PUNCT
gujaf-256	253	8	3(1	3(1	NUM
gujaf-256	253	9	)	)	PUNCT
gujaf-256	253	10	.	.	PUNCT
gujaf-256	254	1	altan	altan	PROPN
gujaf-256	254	2	,	,	PUNCT
gujaf-256	254	3	m.	m.	NOUN
gujaf-256	254	4	(	(	PUNCT
gujaf-256	254	5	2011	2011	NUM
gujaf-256	254	6	)	)	PUNCT
gujaf-256	254	7	.	.	PUNCT
gujaf-256	255	1	relationship	relationship	NOUN
gujaf-256	255	2	between	between	ADP
gujaf-256	255	3	firm	firm	ADJ
gujaf-256	255	4	value	value	NOUN
gujaf-256	255	5	and	and	CCONJ
gujaf-256	255	6	financial	financial	ADJ
gujaf-256	255	7	structure	structure	NOUN
gujaf-256	255	8	.	.	PUNCT
gujaf-256	256	1	journal	journal	PROPN
gujaf-256	256	2	of	of	ADP
gujaf-256	256	3	business	business	PROPN
gujaf-256	256	4	&	&	CCONJ
gujaf-256	256	5	economics	economics	PROPN
gujaf-256	256	6	research	research	PROPN
gujaf-256	256	7	,	,	PUNCT
gujaf-256	256	8	9(9	9(9	NUM
gujaf-256	256	9	)	)	PUNCT
gujaf-256	256	10	.	.	PUNCT
gujaf-256	257	1	amollo	amollo	PROPN
gujaf-256	257	2	,	,	PUNCT
gujaf-256	257	3	k.	k.	PROPN
gujaf-256	257	4	(	(	PUNCT
gujaf-256	257	5	2016	2016	NUM
gujaf-256	257	6	)	)	PUNCT
gujaf-256	257	7	.	.	PUNCT
gujaf-256	258	1	the	the	DET
gujaf-256	258	2	effects	effect	NOUN
gujaf-256	258	3	of	of	ADP
gujaf-256	258	4	dividend	dividend	NOUN
gujaf-256	258	5	policy	policy	NOUN
gujaf-256	258	6	on	on	ADP
gujaf-256	258	7	firm	firm	ADJ
gujaf-256	258	8	value	value	NOUN
gujaf-256	258	9	for	for	ADP
gujaf-256	258	10	commercial	commercial	ADJ
gujaf-256	258	11	banks	bank	NOUN
gujaf-256	258	12	in	in	ADP
gujaf-256	258	13	kenya	kenya	PROPN
gujaf-256	258	14	.	.	PUNCT
gujaf-256	259	1	research	research	NOUN
gujaf-256	259	2	project	project	NOUN
gujaf-256	259	3	for	for	ADP
gujaf-256	259	4	the	the	DET
gujaf-256	259	5	award	award	NOUN
gujaf-256	259	6	of	of	ADP
gujaf-256	259	7	mba	mba	NOUN
gujaf-256	259	8	of	of	ADP
gujaf-256	259	9	the	the	DET
gujaf-256	259	10	university	university	PROPN
gujaf-256	259	11	of	of	ADP
gujaf-256	259	12	nairobi	nairobi	PROPN
gujaf-256	259	13	kenya	kenya	PROPN
gujaf-256	259	14	.	.	PUNCT
gujaf-256	260	1	anyim	anyim	PROPN
gujaf-256	260	2	,	,	PUNCT
gujaf-256	260	3	f.	f.	PROPN
gujaf-256	260	4	(	(	PUNCT
gujaf-256	260	5	2017	2017	NUM
gujaf-256	260	6	)	)	PUNCT
gujaf-256	260	7	.	.	PUNCT
gujaf-256	261	1	effect	effect	NOUN
gujaf-256	261	2	of	of	ADP
gujaf-256	261	3	dividend	dividend	NOUN
gujaf-256	261	4	policy	policy	NOUN
gujaf-256	261	5	on	on	ADP
gujaf-256	261	6	the	the	DET
gujaf-256	261	7	value	value	NOUN
gujaf-256	261	8	of	of	ADP
gujaf-256	261	9	firms	firm	NOUN
gujaf-256	261	10	listed	list	VERB
gujaf-256	261	11	at	at	ADP
gujaf-256	261	12	nairobi	nairobi	PROPN
gujaf-256	261	13	security	security	NOUN
gujaf-256	261	14	exchange	exchange	NOUN
gujaf-256	261	15	.	.	PUNCT
gujaf-256	262	1	research	research	NOUN
gujaf-256	262	2	project	project	NOUN
gujaf-256	262	3	for	for	ADP
gujaf-256	262	4	the	the	DET
gujaf-256	262	5	award	award	NOUN
gujaf-256	262	6	of	of	ADP
gujaf-256	262	7	degree	degree	NOUN
gujaf-256	262	8	of	of	ADP
gujaf-256	262	9	mba	mba	NOUN
gujaf-256	262	10	of	of	ADP
gujaf-256	262	11	the	the	DET
gujaf-256	262	12	university	university	PROPN
gujaf-256	262	13	of	of	ADP
gujaf-256	262	14	nairobi	nairobi	PROPN
gujaf-256	262	15	.	.	PUNCT
gujaf-256	263	1	arumba	arumba	NOUN
gujaf-256	263	2	,	,	PUNCT
gujaf-256	263	3	g.	g.	PROPN
gujaf-256	263	4	(	(	PUNCT
gujaf-256	263	5	2014	2014	NUM
gujaf-256	263	6	)	)	PUNCT
gujaf-256	263	7	.	.	PUNCT
gujaf-256	264	1	determinants	determinant	NOUN
gujaf-256	264	2	of	of	ADP
gujaf-256	264	3	dividend	dividend	NOUN
gujaf-256	264	4	payout	payout	NOUN
gujaf-256	264	5	for	for	ADP
gujaf-256	264	6	companies	company	NOUN
gujaf-256	264	7	listed	list	VERB
gujaf-256	264	8	at	at	ADP
gujaf-256	264	9	the	the	DET
gujaf-256	264	10	nairobi	nairobi	PROPN
gujaf-256	264	11	securities	securities	PROPN
gujaf-256	264	12	exchange	exchange	PROPN
gujaf-256	264	13	,	,	PUNCT
gujaf-256	264	14	unpublished	unpublished	ADJ
gujaf-256	264	15	mba	mba	NOUN
gujaf-256	264	16	project	project	NOUN
gujaf-256	264	17	,	,	PUNCT
gujaf-256	264	18	university	university	NOUN
gujaf-256	264	19	of	of	ADP
gujaf-256	264	20	nairobi	nairobi	PROPN
gujaf-256	264	21	.	.	PUNCT
gujaf-256	265	1	babiarz	babiarz	PROPN
gujaf-256	265	2	,	,	PUNCT
gujaf-256	265	3	a.	a.	NOUN
gujaf-256	265	4	(	(	PUNCT
gujaf-256	265	5	2020	2020	NUM
gujaf-256	265	6	)	)	PUNCT
gujaf-256	265	7	.	.	PUNCT
gujaf-256	266	1	characteristics	characteristic	NOUN
gujaf-256	266	2	identifying	identify	VERB
gujaf-256	266	3	the	the	DET
gujaf-256	266	4	companies	company	NOUN
gujaf-256	266	5	conducting	conduct	VERB
gujaf-256	266	6	different	different	ADJ
gujaf-256	266	7	dividend	dividend	NOUN
gujaf-256	266	8	policy	policy	NOUN
gujaf-256	266	9	:	:	PUNCT
gujaf-256	266	10	evidence	evidence	NOUN
gujaf-256	266	11	from	from	ADP
gujaf-256	266	12	poland	poland	PROPN
gujaf-256	266	13	.	.	PUNCT
gujaf-256	267	1	equilibrium	equilibrium	NOUN
gujaf-256	267	2	.	.	PUNCT
gujaf-256	268	1	quarterly	quarterly	ADJ
gujaf-256	268	2	journal	journal	NOUN
gujaf-256	268	3	of	of	ADP
gujaf-256	268	4	economics	economic	NOUN
gujaf-256	268	5	and	and	CCONJ
gujaf-256	268	6	economic	economic	ADJ
gujaf-256	268	7	policy	policy	NOUN
gujaf-256	268	8	,	,	PUNCT
gujaf-256	268	9	15(1	15(1	NUM
gujaf-256	268	10	)	)	PUNCT
gujaf-256	268	11	,	,	PUNCT
gujaf-256	268	12	63–85	63–85	NUM
gujaf-256	268	13	.	.	PUNCT
gujaf-256	269	1	bibiana	bibiana	PROPN
gujaf-256	269	2	,	,	PUNCT
gujaf-256	269	3	n.	n.	NOUN
gujaf-256	269	4	,	,	PUNCT
gujaf-256	269	5	ogboi	ogboi	PROPN
gujaf-256	269	6	,	,	PUNCT
gujaf-256	269	7	c.	c.	PROPN
gujaf-256	269	8	,	,	PUNCT
gujaf-256	269	9	victor	victor	PROPN
gujaf-256	269	10	,	,	PUNCT
gujaf-256	269	11	i.	i.	PROPN
gujaf-256	269	12	&	&	CCONJ
gujaf-256	269	13	ayanwale	ayanwale	PROPN
gujaf-256	269	14	,	,	PUNCT
gujaf-256	269	15	s.	s.	PROPN
gujaf-256	269	16	(	(	PUNCT
gujaf-256	269	17	2018	2018	NUM
gujaf-256	269	18	)	)	PUNCT
gujaf-256	269	19	.	.	PUNCT
gujaf-256	270	1	corporate	corporate	ADJ
gujaf-256	270	2	earnings	earning	NOUN
gujaf-256	270	3	,	,	PUNCT
gujaf-256	270	4	dividend	dividend	NOUN
gujaf-256	270	5	payment	payment	NOUN
gujaf-256	270	6	,	,	PUNCT
gujaf-256	270	7	and	and	CCONJ
gujaf-256	270	8	share	share	VERB
gujaf-256	270	9	price	price	NOUN
gujaf-256	270	10	movements	movement	NOUN
gujaf-256	270	11	of	of	ADP
gujaf-256	270	12	deposit	deposit	NOUN
gujaf-256	270	13	money	money	NOUN
gujaf-256	270	14	banks	bank	NOUN
gujaf-256	270	15	in	in	ADP
gujaf-256	270	16	nigeria	nigeria	PROPN
gujaf-256	270	17	.	.	PUNCT
gujaf-256	271	1	world	world	PROPN
gujaf-256	271	2	journal	journal	PROPN
gujaf-256	271	3	of	of	ADP
gujaf-256	271	4	economics	economic	NOUN
gujaf-256	271	5	and	and	CCONJ
gujaf-256	271	6	finance	finance	NOUN
gujaf-256	271	7	,	,	PUNCT
gujaf-256	271	8	4(1	4(1	NOUN
gujaf-256	271	9	)	)	PUNCT
gujaf-256	271	10	,	,	PUNCT
gujaf-256	271	11	085	085	NUM
gujaf-256	271	12	-	-	SYM
gujaf-256	271	13	092	092	NUM
gujaf-256	271	14	.	.	PUNCT
gujaf-256	272	1	budagaga	budagaga	NOUN
gujaf-256	272	2	,	,	PUNCT
gujaf-256	272	3	a.	a.	NOUN
gujaf-256	272	4	(	(	PUNCT
gujaf-256	272	5	2017	2017	NUM
gujaf-256	272	6	)	)	PUNCT
gujaf-256	272	7	.	.	PUNCT
gujaf-256	273	1	dividend	dividend	NOUN
gujaf-256	273	2	payment	payment	NOUN
gujaf-256	273	3	and	and	CCONJ
gujaf-256	273	4	its	its	PRON
gujaf-256	273	5	impact	impact	NOUN
gujaf-256	273	6	on	on	ADP
gujaf-256	273	7	the	the	DET
gujaf-256	273	8	value	value	NOUN
gujaf-256	273	9	of	of	ADP
gujaf-256	273	10	firms	firm	NOUN
gujaf-256	273	11	listed	list	VERB
gujaf-256	273	12	on	on	ADP
gujaf-256	273	13	istanbul	istanbul	PROPN
gujaf-256	273	14	stock	stock	PROPN
gujaf-256	273	15	exchange	exchange	PROPN
gujaf-256	273	16	:	:	PUNCT
gujaf-256	273	17	a	a	DET
gujaf-256	273	18	residual	residual	ADJ
gujaf-256	273	19	income	income	NOUN
gujaf-256	273	20	approach.international	approach.international	PROPN
gujaf-256	273	21	journal	journal	NOUN
gujaf-256	273	22	of	of	ADP
gujaf-256	273	23	economics	economic	NOUN
gujaf-256	273	24	and	and	CCONJ
gujaf-256	273	25	financial	financial	ADJ
gujaf-256	273	26	issues	issue	NOUN
gujaf-256	273	27	,	,	PUNCT
gujaf-256	273	28	7(2	7(2	NUM
gujaf-256	273	29	)	)	PUNCT
gujaf-256	273	30	,	,	PUNCT
gujaf-256	273	31	370376	370376	NUM
gujaf-256	273	32	.	.	PUNCT
gujaf-256	274	1	chen	chen	PROPN
gujaf-256	274	2	,	,	PUNCT
gujaf-256	274	3	l.	l.	PROPN
gujaf-256	274	4	&	&	CCONJ
gujaf-256	274	5	chen	chen	PROPN
gujaf-256	274	6	s.	s.	PROPN
gujaf-256	274	7	(	(	PUNCT
gujaf-256	274	8	2011).the	2011).the	DET
gujaf-256	274	9	influence	influence	NOUN
gujaf-256	274	10	of	of	ADP
gujaf-256	274	11	profitability	profitability	NOUN
gujaf-256	274	12	on	on	ADP
gujaf-256	274	13	firm	firm	ADJ
gujaf-256	274	14	value	value	NOUN
gujaf-256	274	15	with	with	ADP
gujaf-256	274	16	capital	capital	NOUN
gujaf-256	274	17	structure	structure	NOUN
gujaf-256	274	18	as	as	ADP
gujaf-256	274	19	the	the	DET
gujaf-256	274	20	mediator	mediator	NOUN
gujaf-256	274	21	and	and	CCONJ
gujaf-256	274	22	firm	firm	ADJ
gujaf-256	274	23	size	size	NOUN
gujaf-256	274	24	and	and	CCONJ
gujaf-256	274	25	industry	industry	NOUN
gujaf-256	274	26	as	as	ADP
gujaf-256	274	27	moderator.investmentmanagement	moderator.investmentmanagement	NUM
gujaf-256	274	28	of	of	ADP
gujaf-256	274	29	finance	finance	NOUN
gujaf-256	274	30	innovation	innovation	NOUN
gujaf-256	274	31	,	,	PUNCT
gujaf-256	274	32	8	8	NUM
gujaf-256	274	33	(	(	PUNCT
gujaf-256	274	34	3	3	NUM
gujaf-256	274	35	)	)	PUNCT
gujaf-256	274	36	.	.	PUNCT
gujaf-256	275	1	chidinma	chidinma	PROPN
gujaf-256	275	2	,	,	PUNCT
gujaf-256	275	3	o.	o.	PROPN
gujaf-256	275	4	&	&	CCONJ
gujaf-256	275	5	ezeabasili	ezeabasili	NOUN
gujaf-256	275	6	,	,	PUNCT
gujaf-256	275	7	(	(	PUNCT
gujaf-256	275	8	2017	2017	NUM
gujaf-256	275	9	)	)	PUNCT
gujaf-256	275	10	.	.	PUNCT
gujaf-256	276	1	effect	effect	NOUN
gujaf-256	276	2	of	of	ADP
gujaf-256	276	3	dividend	dividend	NOUN
gujaf-256	276	4	policies	policy	NOUN
gujaf-256	276	5	on	on	ADP
gujaf-256	276	6	firm	firm	ADJ
gujaf-256	276	7	value	value	NOUN
gujaf-256	276	8	:	:	PUNCT
gujaf-256	276	9	evidence	evidence	NOUN
gujaf-256	276	10	from	from	ADP
gujaf-256	276	11	quoted	quote	VERB
gujaf-256	276	12	firms	firm	NOUN
gujaf-256	276	13	in	in	ADP
gujaf-256	276	14	nigeria	nigeria	PROPN
gujaf-256	276	15	.	.	PUNCT
gujaf-256	277	1	international	international	ADJ
gujaf-256	277	2	journal	journal	PROPN
gujaf-256	277	3	of	of	ADP
gujaf-256	277	4	management	management	NOUN
gujaf-256	277	5	excellence	excellence	NOUN
gujaf-256	277	6	,	,	PUNCT
gujaf-256	277	7	8(2	8(2	NUM
gujaf-256	277	8	)	)	PUNCT
gujaf-256	277	9	.	.	PUNCT
gujaf-256	278	1	goergen	goergen	PROPN
gujaf-256	278	2	,	,	PUNCT
gujaf-256	278	3	m.	m.	NOUN
gujaf-256	278	4	,	,	PUNCT
gujaf-256	278	5	renneboog	renneboog	NOUN
gujaf-256	278	6	,	,	PUNCT
gujaf-256	278	7	l.	l.	PROPN
gujaf-256	278	8	&	&	CCONJ
gujaf-256	278	9	correia	correia	PROPN
gujaf-256	278	10	da	da	PROPN
gujaf-256	278	11	silva	silva	PROPN
gujaf-256	278	12	,	,	PUNCT
gujaf-256	278	13	(	(	PUNCT
gujaf-256	278	14	2009	2009	NUM
gujaf-256	278	15	)	)	PUNCT
gujaf-256	278	16	.	.	PUNCT
gujaf-256	279	1	dividend	dividend	NOUN
gujaf-256	279	2	policy	policy	NOUN
gujaf-256	279	3	of	of	ADP
gujaf-256	279	4	german	german	ADJ
gujaf-256	279	5	firms	firm	NOUN
gujaf-256	279	6	.	.	PUNCT
gujaf-256	280	1	a	a	DET
gujaf-256	280	2	dynamic	dynamic	ADJ
gujaf-256	280	3	panel	panel	NOUN
gujaf-256	280	4	data	data	VERB
gujaf-256	280	5	analysis	analysis	NOUN
gujaf-256	280	6	of	of	ADP
gujaf-256	280	7	partial	partial	ADJ
gujaf-256	280	8	adjustment	adjustment	NOUN
gujaf-256	280	9	models	model	NOUN
gujaf-256	280	10	.	.	PUNCT
gujaf-256	281	1	journal	journal	NOUN
gujaf-256	281	2	of	of	ADP
gujaf-256	281	3	empirical	empirical	ADJ
gujaf-256	281	4	finance	finance	NOUN
gujaf-256	281	5	.	.	PUNCT
gujaf-256	282	1	gordon	gordon	PROPN
gujaf-256	282	2	,	,	PUNCT
gujaf-256	282	3	m.	m.	NOUN
gujaf-256	282	4	j.	j.	PROPN
gujaf-256	282	5	(	(	PUNCT
gujaf-256	282	6	1963	1963	NUM
gujaf-256	282	7	)	)	PUNCT
gujaf-256	282	8	.	.	PUNCT
gujaf-256	283	1	optimal	optimal	ADJ
gujaf-256	283	2	investment	investment	NOUN
gujaf-256	283	3	and	and	CCONJ
gujaf-256	283	4	financing	financing	NOUN
gujaf-256	283	5	policy	policy	NOUN
gujaf-256	283	6	.	.	PUNCT
gujaf-256	284	1	the	the	DET
gujaf-256	284	2	journal	journal	NOUN
gujaf-256	284	3	of	of	ADP
gujaf-256	284	4	finance	finance	NOUN
gujaf-256	284	5	18(2	18(2	NUM
gujaf-256	284	6	)	)	PUNCT
gujaf-256	284	7	,	,	PUNCT
gujaf-256	284	8	264	264	NUM
gujaf-256	284	9	-	-	SYM
gujaf-256	284	10	272	272	NUM
gujaf-256	284	11	.	.	PUNCT
gujaf-256	285	1	hashemijoo	hashemijoo	NOUN
gujaf-256	285	2	,	,	PUNCT
gujaf-256	285	3	m.	m.	NOUN
gujaf-256	285	4	,	,	PUNCT
gujaf-256	285	5	mahdavi	mahdavi	PROPN
gujaf-256	285	6	,	,	PUNCT
gujaf-256	285	7	a.	a.	PROPN
gujaf-256	285	8	&	&	CCONJ
gujaf-256	285	9	younesi	younesi	PROPN
gujaf-256	285	10	,	,	PUNCT
gujaf-256	285	11	n.	n.	PROPN
gujaf-256	285	12	(	(	PUNCT
gujaf-256	285	13	2012	2012	NUM
gujaf-256	285	14	)	)	PUNCT
gujaf-256	285	15	.	.	PUNCT
gujaf-256	286	1	the	the	DET
gujaf-256	286	2	impact	impact	NOUN
gujaf-256	286	3	of	of	ADP
gujaf-256	286	4	dividend	dividend	NOUN
gujaf-256	286	5	policy	policy	NOUN
gujaf-256	286	6	on	on	ADP
gujaf-256	286	7	share	share	NOUN
gujaf-256	286	8	price	price	NOUN
gujaf-256	286	9	volatility	volatility	NOUN
gujaf-256	286	10	in	in	ADP
gujaf-256	286	11	the	the	DET
gujaf-256	286	12	malaysian	malaysian	ADJ
gujaf-256	286	13	stock	stock	PROPN
gujaf-256	286	14	market.journal	market.journal	PROPN
gujaf-256	286	15	of	of	ADP
gujaf-256	286	16	business	business	NOUN
gujaf-256	286	17	studies	study	NOUN
gujaf-256	286	18	quarterly	quarterly	ADV
gujaf-256	286	19	,	,	PUNCT
gujaf-256	286	20	4(1	4(1	NOUN
gujaf-256	286	21	)	)	PUNCT
gujaf-256	286	22	,	,	PUNCT
gujaf-256	286	23	111	111	NUM
gujaf-256	286	24	-	-	SYM
gujaf-256	286	25	129	129	NUM
gujaf-256	286	26	.	.	PUNCT
gujaf-256	287	1	238	238	NUM
gujaf-256	287	2	hirdinis	hirdinis	NOUN
gujaf-256	287	3	,	,	PUNCT
gujaf-256	287	4	m.	m.	NOUN
gujaf-256	287	5	(	(	PUNCT
gujaf-256	287	6	2019	2019	NUM
gujaf-256	287	7	)	)	PUNCT
gujaf-256	287	8	.	.	PUNCT
gujaf-256	288	1	capital	capital	NOUN
gujaf-256	288	2	structure	structure	NOUN
gujaf-256	288	3	and	and	CCONJ
gujaf-256	288	4	firm	firm	ADJ
gujaf-256	288	5	size	size	NOUN
gujaf-256	288	6	on	on	ADP
gujaf-256	288	7	firm	firm	ADJ
gujaf-256	288	8	value	value	NOUN
gujaf-256	288	9	moderated	moderate	VERB
gujaf-256	288	10	by	by	ADP
gujaf-256	288	11	profitability	profitability	NOUN
gujaf-256	288	12	.	.	PUNCT
gujaf-256	289	1	international	international	ADJ
gujaf-256	289	2	journal	journal	PROPN
gujaf-256	289	3	of	of	ADP
gujaf-256	289	4	economics	economic	NOUN
gujaf-256	289	5	and	and	CCONJ
gujaf-256	289	6	business	business	NOUN
gujaf-256	289	7	administration	administration	NOUN
gujaf-256	289	8	,	,	PUNCT
gujaf-256	289	9	6	6	NUM
gujaf-256	289	10	(	(	PUNCT
gujaf-256	289	11	1	1	NUM
gujaf-256	289	12	)	)	PUNCT
gujaf-256	289	13	.	.	PUNCT
gujaf-256	290	1	kiprop	kiprop	PROPN
gujaf-256	290	2	,	,	PUNCT
gujaf-256	290	3	s.	s.	PROPN
gujaf-256	290	4	&	&	CCONJ
gujaf-256	290	5	chelimo	chelimo	PROPN
gujaf-256	290	6	,	,	PUNCT
gujaf-256	290	7	j.	j.	PROPN
gujaf-256	290	8	(	(	PUNCT
gujaf-256	290	9	2017	2017	NUM
gujaf-256	290	10	)	)	PUNCT
gujaf-256	290	11	.	.	PUNCT
gujaf-256	291	1	effect	effect	NOUN
gujaf-256	291	2	of	of	ADP
gujaf-256	291	3	dividend	dividend	NOUN
gujaf-256	291	4	policy	policy	NOUN
gujaf-256	291	5	on	on	ADP
gujaf-256	291	6	share	share	NOUN
gujaf-256	291	7	price	price	NOUN
gujaf-256	291	8	performance	performance	NOUN
gujaf-256	291	9	:	:	PUNCT
gujaf-256	291	10	a	a	DET
gujaf-256	291	11	case	case	NOUN
gujaf-256	291	12	of	of	ADP
gujaf-256	291	13	listed	list	VERB
gujaf-256	291	14	insurance	insurance	NOUN
gujaf-256	291	15	companies	company	NOUN
gujaf-256	291	16	at	at	ADP
gujaf-256	291	17	the	the	DET
gujaf-256	291	18	nairobi	nairobi	PROPN
gujaf-256	291	19	securities	securities	PROPN
gujaf-256	291	20	exchange	exchange	PROPN
gujaf-256	291	21	kenya	kenya	PROPN
gujaf-256	291	22	.	.	PUNCT
gujaf-256	292	1	international	international	ADJ
gujaf-256	292	2	journal	journal	PROPN
gujaf-256	292	3	of	of	ADP
gujaf-256	292	4	accounting	accounting	NOUN
gujaf-256	292	5	,	,	PUNCT
gujaf-256	292	6	finance	finance	NOUN
gujaf-256	292	7	and	and	CCONJ
gujaf-256	292	8	risk	risk	NOUN
gujaf-256	292	9	management	management	NOUN
gujaf-256	292	10	,	,	PUNCT
gujaf-256	292	11	2(3	2(3	NUM
gujaf-256	292	12	)	)	PUNCT
gujaf-256	292	13	,	,	PUNCT
gujaf-256	292	14	98	98	NUM
gujaf-256	292	15	-	-	SYM
gujaf-256	292	16	106	106	NUM
gujaf-256	292	17	.	.	PUNCT
gujaf-256	293	1	manoarfa	manoarfa	NOUN
gujaf-256	293	2	,	,	PUNCT
gujaf-256	293	3	r.	r.	PROPN
gujaf-256	293	4	(	(	PUNCT
gujaf-256	293	5	2018	2018	NUM
gujaf-256	293	6	)	)	PUNCT
gujaf-256	293	7	.	.	PUNCT
gujaf-256	294	1	the	the	DET
gujaf-256	294	2	role	role	NOUN
gujaf-256	294	3	of	of	ADP
gujaf-256	294	4	profitability	profitability	NOUN
gujaf-256	294	5	in	in	ADP
gujaf-256	294	6	mediating	mediate	VERB
gujaf-256	294	7	the	the	DET
gujaf-256	294	8	effect	effect	NOUN
gujaf-256	294	9	of	of	ADP
gujaf-256	294	10	dividend	dividend	NOUN
gujaf-256	294	11	policy	policy	NOUN
gujaf-256	294	12	and	and	CCONJ
gujaf-256	294	13	company	company	NOUN
gujaf-256	294	14	size	size	NOUN
gujaf-256	294	15	on	on	ADP
gujaf-256	294	16	company	company	NOUN
gujaf-256	294	17	value	value	NOUN
gujaf-256	294	18	.	.	PUNCT
gujaf-256	295	1	business	business	NOUN
gujaf-256	295	2	and	and	CCONJ
gujaf-256	295	3	management	management	NOUN
gujaf-256	295	4	studies	study	NOUN
gujaf-256	295	5	,	,	PUNCT
gujaf-256	295	6	4(2	4(2	NUM
gujaf-256	295	7	)	)	PUNCT
gujaf-256	295	8	.	.	PUNCT
gujaf-256	296	1	mattew	mattew	NOUN
gujaf-256	296	2	,	,	PUNCT
gujaf-256	296	3	o.	o.	INTJ
gujaf-256	296	4	,	,	PUNCT
gujaf-256	296	5	innocent	innocent	ADJ
gujaf-256	296	6	,	,	PUNCT
gujaf-256	296	7	e.	e.	PROPN
gujaf-256	296	8	&	&	CCONJ
gujaf-256	296	9	mike	mike	PROPN
gujaf-256	296	10	,	,	PUNCT
gujaf-256	296	11	a.	a.	PROPN
gujaf-256	296	12	(	(	PUNCT
gujaf-256	296	13	2014	2014	NUM
gujaf-256	296	14	)	)	PUNCT
gujaf-256	296	15	.	.	PUNCT
gujaf-256	297	1	effect	effect	NOUN
gujaf-256	297	2	of	of	ADP
gujaf-256	297	3	dividend	dividend	NOUN
gujaf-256	297	4	payment	payment	NOUN
gujaf-256	297	5	on	on	ADP
gujaf-256	297	6	the	the	DET
gujaf-256	297	7	market	market	NOUN
gujaf-256	297	8	price	price	NOUN
gujaf-256	297	9	of	of	ADP
gujaf-256	297	10	shares	share	NOUN
gujaf-256	297	11	:	:	PUNCT
gujaf-256	297	12	a	a	DET
gujaf-256	297	13	study	study	NOUN
gujaf-256	297	14	of	of	ADP
gujaf-256	297	15	quoted	quote	VERB
gujaf-256	297	16	firms	firm	NOUN
gujaf-256	297	17	in	in	ADP
gujaf-256	297	18	nigeria	nigeria	PROPN
gujaf-256	297	19	.	.	PUNCT
gujaf-256	298	1	iosr	iosr	PROPN
gujaf-256	298	2	journal	journal	PROPN
gujaf-256	298	3	of	of	ADP
gujaf-256	298	4	economics	economic	NOUN
gujaf-256	298	5	and	and	CCONJ
gujaf-256	298	6	finance	finance	NOUN
gujaf-256	298	7	,	,	PUNCT
gujaf-256	298	8	5(4	5(4	NUM
gujaf-256	298	9	)	)	PUNCT
gujaf-256	298	10	,	,	PUNCT
gujaf-256	298	11	49	49	NUM
gujaf-256	298	12	-	-	SYM
gujaf-256	298	13	62	62	NUM
gujaf-256	298	14	.	.	PUNCT
gujaf-256	299	1	mboi	mboi	PROPN
gujaf-256	299	2	,	,	PUNCT
gujaf-256	299	3	c.	c.	PROPN
gujaf-256	299	4	,	,	PUNCT
gujaf-256	299	5	muturi	muturi	PROPN
gujaf-256	299	6	,	,	PUNCT
gujaf-256	299	7	w.	w.	PROPN
gujaf-256	299	8	&	&	CCONJ
gujaf-256	299	9	wanjere	wanjere	PROPN
gujaf-256	299	10	,	,	PUNCT
gujaf-256	299	11	j.	j.	PROPN
gujaf-256	299	12	(	(	PUNCT
gujaf-256	299	13	2018	2018	NUM
gujaf-256	299	14	)	)	PUNCT
gujaf-256	299	15	.	.	PUNCT
gujaf-256	300	1	moderating	moderate	VERB
gujaf-256	300	2	effect	effect	NOUN
gujaf-256	300	3	of	of	ADP
gujaf-256	300	4	firm	firm	ADJ
gujaf-256	300	5	characteristics	characteristic	NOUN
gujaf-256	300	6	on	on	ADP
gujaf-256	300	7	the	the	DET
gujaf-256	300	8	relationship	relationship	NOUN
gujaf-256	300	9	between	between	ADP
gujaf-256	300	10	capital	capital	NOUN
gujaf-256	300	11	structure	structure	NOUN
gujaf-256	300	12	and	and	CCONJ
gujaf-256	300	13	financial	financial	ADJ
gujaf-256	300	14	performance	performance	NOUN
gujaf-256	300	15	of	of	ADP
gujaf-256	300	16	medium	medium	ADJ
gujaf-256	300	17	size	size	NOUN
gujaf-256	300	18	and	and	CCONJ
gujaf-256	300	19	large	large	ADJ
gujaf-256	300	20	enterprises	enterprise	NOUN
gujaf-256	300	21	in	in	ADP
gujaf-256	300	22	kenya	kenya	PROPN
gujaf-256	300	23	.	.	PUNCT
gujaf-256	301	1	journal	journal	PROPN
gujaf-256	301	2	of	of	ADP
gujaf-256	301	3	economics	economic	NOUN
gujaf-256	301	4	and	and	CCONJ
gujaf-256	301	5	sustainable	sustainable	ADJ
gujaf-256	301	6	development	development	NOUN
gujaf-256	301	7	,	,	PUNCT
gujaf-256	301	8	9(18	9(18	NUM
gujaf-256	301	9	)	)	PUNCT
gujaf-256	301	10	.	.	PUNCT
gujaf-256	302	1	miller	miller	PROPN
gujaf-256	302	2	,	,	PUNCT
gujaf-256	302	3	m.	m.	PROPN
gujaf-256	302	4	h.	h.	PROPN
gujaf-256	302	5	&	&	CCONJ
gujaf-256	302	6	modigliani	modigliani	PROPN
gujaf-256	302	7	,	,	PUNCT
gujaf-256	302	8	f.	f.	PROPN
gujaf-256	302	9	(	(	PUNCT
gujaf-256	302	10	1961	1961	NUM
gujaf-256	302	11	)	)	PUNCT
gujaf-256	302	12	.	.	PUNCT
gujaf-256	303	1	dividend	dividend	NOUN
gujaf-256	303	2	policy	policy	NOUN
gujaf-256	303	3	,	,	PUNCT
gujaf-256	303	4	growth	growth	NOUN
gujaf-256	303	5	,	,	PUNCT
gujaf-256	303	6	and	and	CCONJ
gujaf-256	303	7	the	the	DET
gujaf-256	303	8	valuation	valuation	NOUN
gujaf-256	303	9	of	of	ADP
gujaf-256	303	10	shares	share	NOUN
gujaf-256	303	11	.	.	PUNCT
gujaf-256	304	1	journal	journal	NOUN
gujaf-256	304	2	of	of	ADP
gujaf-256	304	3	business	business	NOUN
gujaf-256	304	4	.	.	PUNCT
gujaf-256	305	1	3(34	3(34	NUM
gujaf-256	305	2	)	)	PUNCT
gujaf-256	305	3	,	,	PUNCT
gujaf-256	305	4	411	411	NUM
gujaf-256	305	5	-	-	SYM
gujaf-256	305	6	433	433	NUM
gujaf-256	305	7	.	.	PUNCT
gujaf-256	306	1	mohammed	mohammed	PROPN
gujaf-256	306	2	,	,	PUNCT
gujaf-256	306	3	g.	g.	PROPN
gujaf-256	306	4	(	(	PUNCT
gujaf-256	306	5	2017	2017	NUM
gujaf-256	306	6	)	)	PUNCT
gujaf-256	306	7	.	.	PUNCT
gujaf-256	307	1	impact	impact	NOUN
gujaf-256	307	2	of	of	ADP
gujaf-256	307	3	firm	firm	ADJ
gujaf-256	307	4	characteristics	characteristic	NOUN
gujaf-256	307	5	on	on	ADP
gujaf-256	307	6	firm	firm	ADJ
gujaf-256	307	7	value	value	NOUN
gujaf-256	307	8	of	of	ADP
gujaf-256	307	9	listed	list	VERB
gujaf-256	307	10	healthcare	healthcare	NOUN
gujaf-256	307	11	firms	firm	NOUN
gujaf-256	307	12	in	in	ADP
gujaf-256	307	13	nigeria	nigeria	PROPN
gujaf-256	307	14	.	.	PUNCT
gujaf-256	308	1	dissertation	dissertation	NOUN
gujaf-256	308	2	for	for	ADP
gujaf-256	308	3	the	the	DET
gujaf-256	308	4	award	award	NOUN
gujaf-256	308	5	of	of	ADP
gujaf-256	308	6	a	a	DET
gujaf-256	308	7	master	master	NOUN
gujaf-256	308	8	degree	degree	NOUN
gujaf-256	308	9	in	in	ADP
gujaf-256	308	10	accounting	accounting	NOUN
gujaf-256	308	11	and	and	CCONJ
gujaf-256	308	12	finance	finance	PROPN
gujaf-256	308	13	ahmad	ahmad	PROPN
gujaf-256	308	14	bello	bello	PROPN
gujaf-256	308	15	university	university	PROPN
gujaf-256	308	16	zariya	zariya	PROPN
gujaf-256	308	17	.	.	PUNCT
gujaf-256	309	1	namazi	namazi	PROPN
gujaf-256	309	2	,	,	PUNCT
gujaf-256	309	3	m.	m.	NOUN
gujaf-256	309	4	&	&	CCONJ
gujaf-256	309	5	hosseini	hosseini	PROPN
gujaf-256	309	6	,	,	PUNCT
gujaf-256	309	7	s.	s.	PROPN
gujaf-256	309	8	(	(	PUNCT
gujaf-256	309	9	2017	2017	NUM
gujaf-256	309	10	)	)	PUNCT
gujaf-256	309	11	.	.	PUNCT
gujaf-256	310	1	the	the	DET
gujaf-256	310	2	moderating	moderate	VERB
gujaf-256	310	3	role	role	NOUN
gujaf-256	310	4	of	of	ADP
gujaf-256	310	5	corporate	corporate	ADJ
gujaf-256	310	6	governance	governance	NOUN
gujaf-256	310	7	on	on	ADP
gujaf-256	310	8	the	the	DET
gujaf-256	310	9	relationship	relationship	NOUN
gujaf-256	310	10	between	between	ADP
gujaf-256	310	11	a	a	DET
gujaf-256	310	12	firm	firm	NOUN
gujaf-256	310	13	’s	’s	PART
gujaf-256	310	14	product	product	NOUN
gujaf-256	310	15	lifecycle	lifecycle	NOUN
gujaf-256	310	16	and	and	CCONJ
gujaf-256	310	17	risk	risk	NOUN
gujaf-256	310	18	-	-	PUNCT
gujaf-256	310	19	taking	taking	NOUN
gujaf-256	310	20	.	.	PUNCT
gujaf-256	311	1	asian	asian	ADJ
gujaf-256	311	2	journal	journal	PROPN
gujaf-256	311	3	of	of	ADP
gujaf-256	311	4	accounting	accounting	NOUN
gujaf-256	311	5	and	and	CCONJ
gujaf-256	311	6	governance	governance	NOUN
gujaf-256	311	7	,	,	PUNCT
gujaf-256	311	8	8	8	NUM
gujaf-256	311	9	,	,	PUNCT
gujaf-256	311	10	87–100	87–100	PROPN
gujaf-256	311	11	.	.	PUNCT
gujaf-256	312	1	ndeto	ndeto	PROPN
gujaf-256	312	2	,	,	PUNCT
gujaf-256	312	3	m.	m.	NOUN
gujaf-256	312	4	(	(	PUNCT
gujaf-256	312	5	2014	2014	NUM
gujaf-256	312	6	)	)	PUNCT
gujaf-256	312	7	.	.	PUNCT
gujaf-256	313	1	the	the	DET
gujaf-256	313	2	relationship	relationship	NOUN
gujaf-256	313	3	between	between	ADP
gujaf-256	313	4	dividend	dividend	NOUN
gujaf-256	313	5	payout	payout	NOUN
gujaf-256	313	6	ratio	ratio	NOUN
gujaf-256	313	7	and	and	CCONJ
gujaf-256	313	8	the	the	DET
gujaf-256	313	9	value	value	NOUN
gujaf-256	313	10	of	of	ADP
gujaf-256	313	11	the	the	DET
gujaf-256	313	12	firm	firm	NOUN
gujaf-256	313	13	for	for	ADP
gujaf-256	313	14	companies	company	NOUN
gujaf-256	313	15	listed	list	VERB
gujaf-256	313	16	at	at	ADP
gujaf-256	313	17	the	the	DET
gujaf-256	313	18	nairobi	nairobi	PROPN
gujaf-256	313	19	securities	securities	PROPN
gujaf-256	313	20	exchange	exchange	PROPN
gujaf-256	313	21	.	.	PUNCT
gujaf-256	314	1	nimalathasan	nimalathasan	PROPN
gujaf-256	314	2	,	,	PUNCT
gujaf-256	314	3	p.	p.	PROPN
gujaf-256	314	4	&	&	CCONJ
gujaf-256	314	5	priya	priya	PROPN
gujaf-256	314	6	,	,	PUNCT
gujaf-256	314	7	k.	k.	PROPN
gujaf-256	314	8	(	(	PUNCT
gujaf-256	314	9	2013	2013	NUM
gujaf-256	314	10	)	)	PUNCT
gujaf-256	314	11	.	.	PUNCT
gujaf-256	315	1	dividend	dividend	NOUN
gujaf-256	315	2	policy	policy	NOUN
gujaf-256	315	3	ratios	ratio	NOUN
gujaf-256	315	4	and	and	CCONJ
gujaf-256	315	5	firm	firm	ADJ
gujaf-256	315	6	performance	performance	NOUN
gujaf-256	315	7	:	:	PUNCT
gujaf-256	315	8	a	a	DET
gujaf-256	315	9	case	case	NOUN
gujaf-256	315	10	study	study	NOUN
gujaf-256	315	11	of	of	ADP
gujaf-256	315	12	selected	select	VERB
gujaf-256	315	13	hotels	hotel	NOUN
gujaf-256	315	14	&	&	CCONJ
gujaf-256	315	15	restaurants	restaurant	NOUN
gujaf-256	315	16	in	in	ADP
gujaf-256	315	17	sri	sri	PROPN
gujaf-256	315	18	lanka	lanka	PROPN
gujaf-256	315	19	.	.	PUNCT
gujaf-256	316	1	g.j.c.m.p,2(6),16	g.j.c.m.p,2(6),16	PROPN
gujaf-256	316	2	-	-	PUNCT
gujaf-256	316	3	22	22	PROPN
gujaf-256	316	4	.	.	PUNCT
gujaf-256	317	1	ogolo	ogolo	PROPN
gujaf-256	317	2	,	,	PUNCT
gujaf-256	317	3	d.	d.	PROPN
gujaf-256	317	4	(	(	PUNCT
gujaf-256	317	5	2012	2012	NUM
gujaf-256	317	6	)	)	PUNCT
gujaf-256	317	7	.	.	PUNCT
gujaf-256	318	1	the	the	DET
gujaf-256	318	2	effect	effect	NOUN
gujaf-256	318	3	of	of	ADP
gujaf-256	318	4	dividend	dividend	NOUN
gujaf-256	318	5	policy	policy	NOUN
gujaf-256	318	6	on	on	ADP
gujaf-256	318	7	share	share	NOUN
gujaf-256	318	8	prices	price	NOUN
gujaf-256	318	9	of	of	ADP
gujaf-256	318	10	multinational	multinational	ADJ
gujaf-256	318	11	and	and	CCONJ
gujaf-256	318	12	local	local	ADJ
gujaf-256	318	13	companies	company	NOUN
gujaf-256	318	14	listed	list	VERB
gujaf-256	318	15	at	at	ADP
gujaf-256	318	16	the	the	DET
gujaf-256	318	17	nairobi	nairobi	PROPN
gujaf-256	318	18	securities	securities	PROPN
gujaf-256	318	19	exchange	exchange	PROPN
gujaf-256	318	20	.	.	PUNCT
gujaf-256	319	1	research	research	NOUN
gujaf-256	319	2	project	project	NOUN
gujaf-256	319	3	for	for	ADP
gujaf-256	319	4	the	the	DET
gujaf-256	319	5	award	award	NOUN
gujaf-256	319	6	of	of	ADP
gujaf-256	319	7	mba	mba	NOUN
gujaf-256	319	8	of	of	ADP
gujaf-256	319	9	the	the	DET
gujaf-256	319	10	university	university	PROPN
gujaf-256	319	11	of	of	ADP
gujaf-256	319	12	nairobi	nairobi	PROPN
gujaf-256	319	13	.	.	PUNCT
gujaf-256	320	1	olarewau	olarewau	PROPN
gujaf-256	320	2	,	,	PUNCT
gujaf-256	320	3	m.	m.	NOUN
gujaf-256	320	4	,	,	PUNCT
gujaf-256	320	5	migiro	migiro	ADV
gujaf-256	320	6	,	,	PUNCT
gujaf-256	320	7	s.	s.	PROPN
gujaf-256	320	8	&	&	CCONJ
gujaf-256	320	9	sibanda	sibanda	PROPN
gujaf-256	320	10	,	,	PUNCT
gujaf-256	320	11	m.	m.	NOUN
gujaf-256	320	12	(	(	PUNCT
gujaf-256	320	13	2018	2018	NUM
gujaf-256	320	14	)	)	PUNCT
gujaf-256	320	15	.	.	PUNCT
gujaf-256	321	1	dividend	dividend	NOUN
gujaf-256	321	2	payout	payout	NOUN
gujaf-256	321	3	,	,	PUNCT
gujaf-256	321	4	retention	retention	NOUN
gujaf-256	321	5	policy	policy	NOUN
gujaf-256	321	6	and	and	CCONJ
gujaf-256	321	7	financial	financial	ADJ
gujaf-256	321	8	performance	performance	NOUN
gujaf-256	321	9	in	in	ADP
gujaf-256	321	10	commercial	commercial	ADJ
gujaf-256	321	11	banks	bank	NOUN
gujaf-256	321	12	:	:	PUNCT
gujaf-256	321	13	any	any	DET
gujaf-256	321	14	causal	causal	ADJ
gujaf-256	321	15	relationship	relationship	NOUN
gujaf-256	321	16	?	?	PUNCT
gujaf-256	322	1	studia	studia	PROPN
gujaf-256	322	2	universitatis	universitatis	PROPN
gujaf-256	322	3	babeș	babeș	PROPN
gujaf-256	322	4	-	-	PUNCT
gujaf-256	322	5	bolyai	bolyai	NOUN
gujaf-256	322	6	economica	economica	PROPN
gujaf-256	322	7	,	,	PUNCT
gujaf-256	322	8	63	63	NUM
gujaf-256	322	9	(	(	PUNCT
gujaf-256	322	10	1	1	NUM
gujaf-256	322	11	)	)	PUNCT
gujaf-256	322	12	,	,	PUNCT
gujaf-256	322	13	37	37	NUM
gujaf-256	322	14	-	-	SYM
gujaf-256	322	15	62	62	NUM
gujaf-256	322	16	.	.	PUNCT
gujaf-256	323	1	olive	olive	NOUN
gujaf-256	323	2	,	,	PUNCT
gujaf-256	323	3	e.	e.	PROPN
gujaf-256	323	4	,	,	PUNCT
gujaf-256	323	5	edori	edori	PROPN
gujaf-256	323	6	,	,	PUNCT
gujaf-256	323	7	i.	i.	PROPN
gujaf-256	323	8	&	&	CCONJ
gujaf-256	323	9	daniel	daniel	PROPN
gujaf-256	323	10	,	,	PUNCT
gujaf-256	323	11	s.	s.	PROPN
gujaf-256	323	12	(	(	PUNCT
gujaf-256	323	13	2016	2016	NUM
gujaf-256	323	14	)	)	PUNCT
gujaf-256	323	15	.	.	PUNCT
gujaf-256	324	1	effect	effect	NOUN
gujaf-256	324	2	of	of	ADP
gujaf-256	324	3	dividend	dividend	NOUN
gujaf-256	324	4	policy	policy	NOUN
gujaf-256	324	5	on	on	ADP
gujaf-256	324	6	the	the	DET
gujaf-256	324	7	value	value	NOUN
gujaf-256	324	8	of	of	ADP
gujaf-256	324	9	firms	firm	NOUN
gujaf-256	324	10	empirical	empirical	ADJ
gujaf-256	324	11	study	study	NOUN
gujaf-256	324	12	of	of	ADP
gujaf-256	324	13	quoted	quote	VERB
gujaf-256	324	14	firms	firm	NOUN
gujaf-256	324	15	in	in	ADP
gujaf-256	324	16	nigeria	nigeria	PROPN
gujaf-256	324	17	stock	stock	PROPN
gujaf-256	324	18	exchange	exchange	PROPN
gujaf-256	324	19	.	.	PUNCT
gujaf-256	325	1	research	research	NOUN
gujaf-256	325	2	journal	journal	PROPN
gujaf-256	325	3	of	of	ADP
gujaf-256	325	4	finance	finance	NOUN
gujaf-256	325	5	and	and	CCONJ
gujaf-256	325	6	accounting	accounting	NOUN
gujaf-256	325	7	,	,	PUNCT
gujaf-256	325	8	7	7	NUM
gujaf-256	325	9	,	,	PUNCT
gujaf-256	325	10	3	3	NUM
gujaf-256	325	11	.	.	NOUN
gujaf-256	325	12	239	239	NUM
gujaf-256	325	13	omerhodžić	omerhodžić	NOUN
gujaf-256	325	14	,	,	PUNCT
gujaf-256	325	15	s.	s.	PROPN
gujaf-256	325	16	(	(	PUNCT
gujaf-256	325	17	2014	2014	NUM
gujaf-256	325	18	)	)	PUNCT
gujaf-256	325	19	.	.	PUNCT
gujaf-256	326	1	identification	identification	NOUN
gujaf-256	326	2	and	and	CCONJ
gujaf-256	326	3	evaluation	evaluation	NOUN
gujaf-256	326	4	of	of	ADP
gujaf-256	326	5	factors	factor	NOUN
gujaf-256	326	6	of	of	ADP
gujaf-256	326	7	dividend	dividend	NOUN
gujaf-256	326	8	policy	policy	NOUN
gujaf-256	326	9	.	.	PUNCT
gujaf-256	327	1	economic	economic	ADJ
gujaf-256	327	2	analysis	analysis	NOUN
gujaf-256	327	3	,	,	PUNCT
gujaf-256	327	4	47	47	NUM
gujaf-256	327	5	(	(	PUNCT
gujaf-256	327	6	1	1	NUM
gujaf-256	327	7	-	-	SYM
gujaf-256	327	8	2	2	NUM
gujaf-256	327	9	)	)	PUNCT
gujaf-256	327	10	,	,	PUNCT
gujaf-256	327	11	42	42	NUM
gujaf-256	327	12	-	-	SYM
gujaf-256	327	13	58	58	NUM
gujaf-256	327	14	.	.	PUNCT
gujaf-256	327	15	omet	omet	PROPN
gujaf-256	327	16	,	,	PUNCT
gujaf-256	327	17	g.	g.	PROPN
gujaf-256	327	18	(	(	PUNCT
gujaf-256	327	19	2004	2004	NUM
gujaf-256	327	20	)	)	PUNCT
gujaf-256	327	21	.	.	PUNCT
gujaf-256	328	1	dividend	dividend	NOUN
gujaf-256	328	2	policy	policy	NOUN
gujaf-256	328	3	behaviour	behaviour	NOUN
gujaf-256	328	4	in	in	ADP
gujaf-256	328	5	the	the	DET
gujaf-256	328	6	jordanian	jordanian	ADJ
gujaf-256	328	7	capital	capital	NOUN
gujaf-256	328	8	market	market	NOUN
gujaf-256	328	9	.	.	PUNCT
gujaf-256	329	1	international	international	ADJ
gujaf-256	329	2	journal	journal	PROPN
gujaf-256	329	3	of	of	ADP
gujaf-256	329	4	business	business	NOUN
gujaf-256	329	5	,	,	PUNCT
gujaf-256	329	6	9(3	9(3	NUM
gujaf-256	329	7	)	)	PUNCT
gujaf-256	329	8	,	,	PUNCT
gujaf-256	329	9	1083−4346	1083−4346	NUM
gujaf-256	329	10	.	.	PUNCT
gujaf-256	329	11	sabrin	sabrin	PROPN
gujaf-256	329	12	.	.	PUNCT
gujaf-256	329	13	,	,	PUNCT
gujaf-256	329	14	sarita	sarita	PROPN
gujaf-256	329	15	.	.	PUNCT
gujaf-256	329	16	,	,	PUNCT
gujaf-256	329	17	takdir	takdir	PROPN
gujaf-256	329	18	.	.	PUNCT
gujaf-256	330	1	&	&	CCONJ
gujaf-256	330	2	sujono	sujono	PROPN
gujaf-256	330	3	.	.	PUNCT
gujaf-256	331	1	(	(	PUNCT
gujaf-256	331	2	2016	2016	NUM
gujaf-256	331	3	)	)	PUNCT
gujaf-256	331	4	.	.	PUNCT
gujaf-256	332	1	the	the	DET
gujaf-256	332	2	effect	effect	NOUN
gujaf-256	332	3	of	of	ADP
gujaf-256	332	4	profitability	profitability	NOUN
gujaf-256	332	5	on	on	ADP
gujaf-256	332	6	firm	firm	ADJ
gujaf-256	332	7	value	value	NOUN
gujaf-256	332	8	in	in	ADP
gujaf-256	332	9	manufacturing	manufacture	VERB
gujaf-256	332	10	company	company	NOUN
gujaf-256	332	11	at	at	ADP
gujaf-256	332	12	indonesia	indonesia	PROPN
gujaf-256	332	13	stock	stock	PROPN
gujaf-256	332	14	exchange	exchange	PROPN
gujaf-256	332	15	.	.	PUNCT
gujaf-256	333	1	the	the	DET
gujaf-256	333	2	international	international	ADJ
gujaf-256	333	3	journal	journal	NOUN
gujaf-256	333	4	of	of	ADP
gujaf-256	333	5	engineering	engineering	NOUN
gujaf-256	333	6	and	and	CCONJ
gujaf-256	333	7	science	science	NOUN
gujaf-256	333	8	(	(	PUNCT
gujaf-256	333	9	ijes	ijes	PROPN
gujaf-256	333	10	)	)	PUNCT
gujaf-256	333	11	,	,	PUNCT
gujaf-256	333	12	5(10	5(10	NUM
gujaf-256	333	13	)	)	PUNCT
gujaf-256	333	14	81	81	NUM
gujaf-256	333	15	-	-	SYM
gujaf-256	333	16	89	89	NUM
gujaf-256	333	17	.	.	PUNCT
gujaf-256	334	1	salih	salih	PROPN
gujaf-256	334	2	,	,	PUNCT
gujaf-256	334	3	a.	a.	PROPN
gujaf-256	334	4	(	(	PUNCT
gujaf-256	334	5	2010	2010	NUM
gujaf-256	334	6	)	)	PUNCT
gujaf-256	334	7	.	.	PUNCT
gujaf-256	335	1	the	the	DET
gujaf-256	335	2	effect	effect	NOUN
gujaf-256	335	3	of	of	ADP
gujaf-256	335	4	dividend	dividend	NOUN
gujaf-256	335	5	policy	policy	NOUN
gujaf-256	335	6	on	on	ADP
gujaf-256	335	7	market	market	NOUN
gujaf-256	335	8	value.uk	value.uk	NOUN
gujaf-256	335	9	empirical	empirical	ADJ
gujaf-256	335	10	study	study	NOUN
gujaf-256	335	11	.	.	PUNCT
gujaf-256	336	1	durham	durham	PROPN
gujaf-256	336	2	theses	theses	PROPN
gujaf-256	336	3	,	,	PUNCT
gujaf-256	336	4	durham	durham	PROPN
gujaf-256	336	5	university	university	PROPN
gujaf-256	336	6	.	.	PUNCT
gujaf-256	336	7	available	available	ADJ
gujaf-256	336	8	at	at	ADP
gujaf-256	336	9	durham	durham	PROPN
gujaf-256	336	10	e	e	PROPN
gujaf-256	336	11	-	-	PROPN
gujaf-256	336	12	theses	theses	X
gujaf-256	336	13	online	online	ADV
gujaf-256	336	14	:	:	PUNCT
gujaf-256	336	15	http://etheses.dur.ac.uk/556/	http://etheses.dur.ac.uk/556/	NOUN
gujaf-256	336	16	sarwar	sarwar	NOUN
gujaf-256	336	17	,	,	PUNCT
gujaf-256	336	18	m.	m.	NOUN
gujaf-256	336	19	(	(	PUNCT
gujaf-256	336	20	2013	2013	NUM
gujaf-256	336	21	)	)	PUNCT
gujaf-256	336	22	.	.	PUNCT
gujaf-256	337	1	effect	effect	NOUN
gujaf-256	337	2	of	of	ADP
gujaf-256	337	3	dividend	dividend	NOUN
gujaf-256	337	4	policy	policy	NOUN
gujaf-256	337	5	on	on	ADP
gujaf-256	337	6	share	share	NOUN
gujaf-256	337	7	holder	holder	NOUN
gujaf-256	337	8	’s	’s	PART
gujaf-256	337	9	wealth	wealth	NOUN
gujaf-256	337	10	:	:	PUNCT
gujaf-256	337	11	“	"	PUNCT
gujaf-256	337	12	a	a	DET
gujaf-256	337	13	study	study	NOUN
gujaf-256	337	14	of	of	ADP
gujaf-256	337	15	sugar	sugar	NOUN
gujaf-256	337	16	industry	industry	NOUN
gujaf-256	337	17	in	in	ADP
gujaf-256	337	18	pakistan	pakistan	PROPN
gujaf-256	337	19	”	"	PUNCT
gujaf-256	337	20	.	.	PUNCT
gujaf-256	338	1	global	global	ADJ
gujaf-256	338	2	journal	journal	PROPN
gujaf-256	338	3	of	of	ADP
gujaf-256	338	4	management	management	NOUN
gujaf-256	338	5	and	and	CCONJ
gujaf-256	338	6	business	business	NOUN
gujaf-256	338	7	research	research	NOUN
gujaf-256	338	8	finance	finance	NOUN
gujaf-256	338	9	13(7	13(7	NOUN
gujaf-256	338	10	.	.	PUNCT
gujaf-256	338	11	)	)	PUNCT
gujaf-256	339	1	sharif	sharif	PROPN
gujaf-256	339	2	,	,	PUNCT
gujaf-256	339	3	i.	i.	PROPN
gujaf-256	339	4	,	,	PUNCT
gujaf-256	339	5	ali	ali	PROPN
gujaf-256	339	6	,	,	PUNCT
gujaf-256	339	7	a.	a.	PROPN
gujaf-256	339	8	&	&	CCONJ
gujaf-256	339	9	jan	jan	PROPN
gujaf-256	339	10	,	,	PUNCT
gujaf-256	339	11	f.	f.	PROPN
gujaf-256	339	12	(	(	PUNCT
gujaf-256	339	13	2015	2015	NUM
gujaf-256	339	14	)	)	PUNCT
gujaf-256	339	15	.	.	PUNCT
gujaf-256	340	1	effect	effect	NOUN
gujaf-256	340	2	of	of	ADP
gujaf-256	340	3	dividend	dividend	NOUN
gujaf-256	340	4	policy	policy	NOUN
gujaf-256	340	5	on	on	ADP
gujaf-256	340	6	stock	stock	NOUN
gujaf-256	340	7	prices	price	NOUN
gujaf-256	340	8	.	.	PUNCT
gujaf-256	341	1	journal	journal	PROPN
gujaf-256	341	2	of	of	ADP
gujaf-256	341	3	management	management	NOUN
gujaf-256	341	4	info	info	NOUN
gujaf-256	341	5	6(1	6(1	NUM
gujaf-256	341	6	)	)	PUNCT
gujaf-256	341	7	,	,	PUNCT
gujaf-256	341	8	55	55	NUM
gujaf-256	341	9	-	-	SYM
gujaf-256	341	10	85	85	NUM
gujaf-256	341	11	.	.	PUNCT
gujaf-256	342	1	sucuachi	sucuachi	PROPN
gujaf-256	342	2	,	,	PUNCT
gujaf-256	342	3	w.	w.	PROPN
gujaf-256	342	4	&	&	CCONJ
gujaf-256	342	5	cambarihan	cambarihan	PROPN
gujaf-256	342	6	,	,	PUNCT
gujaf-256	342	7	j.	j.	PROPN
gujaf-256	342	8	(	(	PUNCT
gujaf-256	342	9	2016	2016	NUM
gujaf-256	342	10	)	)	PUNCT
gujaf-256	342	11	.	.	PUNCT
gujaf-256	343	1	influence	influence	NOUN
gujaf-256	343	2	of	of	ADP
gujaf-256	343	3	profitability	profitability	NOUN
gujaf-256	343	4	to	to	ADP
gujaf-256	343	5	the	the	DET
gujaf-256	343	6	firm	firm	ADJ
gujaf-256	343	7	value	value	NOUN
gujaf-256	343	8	of	of	ADP
gujaf-256	343	9	diversified	diversified	ADJ
gujaf-256	343	10	companies	company	NOUN
gujaf-256	343	11	in	in	ADP
gujaf-256	343	12	philippines	philippine	NOUN
gujaf-256	343	13	.	.	PUNCT
gujaf-256	344	1	account	account	NOUN
gujaf-256	344	2	and	and	CCONJ
gujaf-256	344	3	finance	finance	NOUN
gujaf-256	344	4	research	research	NOUN
gujaf-256	344	5	,	,	PUNCT
gujaf-256	344	6	5(3	5(3	NUM
gujaf-256	344	7	)	)	PUNCT
gujaf-256	344	8	,	,	PUNCT
gujaf-256	344	9	149	149	NUM
gujaf-256	344	10	-	-	SYM
gujaf-256	344	11	153	153	NUM
gujaf-256	344	12	.	.	PUNCT
gujaf-256	344	13	tiriongo	tiriongo	PROPN
gujaf-256	344	14	,	,	PUNCT
gujaf-256	344	15	t.	t.	PROPN
gujaf-256	344	16	(	(	PUNCT
gujaf-256	344	17	2004	2004	NUM
gujaf-256	344	18	)	)	PUNCT
gujaf-256	344	19	.	.	PUNCT
gujaf-256	345	1	dividend	dividend	NOUN
gujaf-256	345	2	policy	policy	NOUN
gujaf-256	345	3	practices	practice	NOUN
gujaf-256	345	4	of	of	ADP
gujaf-256	345	5	the	the	DET
gujaf-256	345	6	companies	company	NOUN
gujaf-256	345	7	listed	list	VERB
gujaf-256	345	8	at	at	ADP
gujaf-256	345	9	the	the	DET
gujaf-256	345	10	nairobi	nairobi	PROPN
gujaf-256	345	11	stock	stock	PROPN
gujaf-256	345	12	exchange	exchange	PROPN
gujaf-256	345	13	.	.	PUNCT
gujaf-256	346	1	unpublished	unpublished	ADJ
gujaf-256	346	2	mba	mba	NOUN
gujaf-256	346	3	project	project	NOUN
gujaf-256	346	4	,	,	PUNCT
gujaf-256	346	5	university	university	NOUN
gujaf-256	346	6	of	of	ADP
gujaf-256	346	7	nairobi	nairobi	PROPN
gujaf-256	346	8	.	.	PUNCT
gujaf-256	347	1	tui	tui	PROPN
gujaf-256	347	2	,	,	PUNCT
gujaf-256	347	3	s.	s.	PROPN
gujaf-256	347	4	,	,	PUNCT
gujaf-256	347	5	nurnajamuddin	nurnajamuddin	NOUN
gujaf-256	347	6	,	,	PUNCT
gujaf-256	347	7	m.	m.	NOUN
gujaf-256	347	8	,	,	PUNCT
gujaf-256	347	9	surfi	surfi	NOUN
gujaf-256	347	10	,	,	PUNCT
gujaf-256	347	11	m.	m.	NOUN
gujaf-256	347	12	&	&	CCONJ
gujaf-256	347	13	nurwana	nurwana	PROPN
gujaf-256	347	14	,	,	PUNCT
gujaf-256	347	15	a.	a.	NOUN
gujaf-256	347	16	(	(	PUNCT
gujaf-256	347	17	2017	2017	NUM
gujaf-256	347	18	)	)	PUNCT
gujaf-256	347	19	.	.	PUNCT
gujaf-256	348	1	determinants	determinant	NOUN
gujaf-256	348	2	of	of	ADP
gujaf-256	348	3	profitability	profitability	NOUN
gujaf-256	348	4	and	and	CCONJ
gujaf-256	348	5	firm	firm	ADJ
gujaf-256	348	6	value	value	NOUN
gujaf-256	348	7	:	:	PUNCT
gujaf-256	348	8	evidence	evidence	NOUN
gujaf-256	348	9	from	from	ADP
gujaf-256	348	10	indonesian	indonesian	ADJ
gujaf-256	348	11	banks	bank	NOUN
gujaf-256	348	12	.	.	PUNCT
gujaf-256	349	1	international	international	ADJ
gujaf-256	349	2	journal	journal	PROPN
gujaf-256	349	3	of	of	ADP
gujaf-256	349	4	management	management	NOUN
gujaf-256	349	5	and	and	CCONJ
gujaf-256	349	6	social	social	ADJ
gujaf-256	349	7	sciences	science	NOUN
gujaf-256	349	8	issn	issn	VERB
gujaf-256	349	9	2455	2455	NUM
gujaf-256	349	10	-	-	SYM
gujaf-256	349	11	226	226	NUM
gujaf-256	349	12	,	,	PUNCT
gujaf-256	349	13	07(01	07(01	NUM
gujaf-256	349	14	)	)	PUNCT
gujaf-256	349	15	,	,	PUNCT
gujaf-256	349	16	84	84	NUM
gujaf-256	349	17	-	-	SYM
gujaf-256	349	18	95	95	NUM
gujaf-256	349	19	.	.	PUNCT
gujaf-256	350	1	walter	walter	PROPN
gujaf-256	350	2	,	,	PUNCT
gujaf-256	350	3	j.	j.	PROPN
gujaf-256	350	4	e.	e.	PROPN
gujaf-256	350	5	(	(	PUNCT
gujaf-256	350	6	1963	1963	NUM
gujaf-256	350	7	)	)	PUNCT
gujaf-256	350	8	.	.	PUNCT
gujaf-256	351	1	dividend	dividend	NOUN
gujaf-256	351	2	policy	policy	NOUN
gujaf-256	351	3	,	,	PUNCT
gujaf-256	351	4	it	it	PRON
gujaf-256	351	5	influences	influence	VERB
gujaf-256	351	6	on	on	ADP
gujaf-256	351	7	the	the	DET
gujaf-256	351	8	value	value	NOUN
gujaf-256	351	9	of	of	ADP
gujaf-256	351	10	the	the	DET
gujaf-256	351	11	enterprises	enterprise	NOUN
gujaf-256	351	12	.	.	PUNCT
gujaf-256	352	1	journal	journal	NOUN
gujaf-256	352	2	of	of	ADP
gujaf-256	352	3	finance	finance	PROPN
gujaf-256	352	4	18	18	NUM
gujaf-256	352	5	,	,	PUNCT
gujaf-256	352	6	280	280	NUM
gujaf-256	352	7	-	-	SYM
gujaf-256	352	8	291	291	NUM
gujaf-256	352	9	.	.	PUNCT
gujaf-256	353	1	wambua	wambua	PROPN
gujaf-256	353	2	,	,	PUNCT
gujaf-256	353	3	m.	m.	NOUN
gujaf-256	353	4	(	(	PUNCT
gujaf-256	353	5	2019	2019	NUM
gujaf-256	353	6	)	)	PUNCT
gujaf-256	353	7	.	.	PUNCT
gujaf-256	354	1	effects	effect	NOUN
gujaf-256	354	2	of	of	ADP
gujaf-256	354	3	stable	stable	ADJ
gujaf-256	354	4	dividend	dividend	NOUN
gujaf-256	354	5	policy	policy	NOUN
gujaf-256	354	6	on	on	ADP
gujaf-256	354	7	market	market	NOUN
gujaf-256	354	8	value	value	NOUN
gujaf-256	354	9	of	of	ADP
gujaf-256	354	10	listed	list	VERB
gujaf-256	354	11	firms	firm	NOUN
gujaf-256	354	12	at	at	ADP
gujaf-256	354	13	nairobi	nairobi	PROPN
gujaf-256	354	14	securities	securities	PROPN
gujaf-256	354	15	exchange	exchange	PROPN
gujaf-256	354	16	.	.	PUNCT
gujaf-256	355	1	european	european	ADJ
gujaf-256	355	2	journal	journal	PROPN
gujaf-256	355	3	of	of	ADP
gujaf-256	355	4	business	business	NOUN
gujaf-256	355	5	and	and	CCONJ
gujaf-256	355	6	management	management	NOUN
gujaf-256	355	7	.	.	PUNCT
gujaf-256	356	1	11(30	11(30	NUM
gujaf-256	356	2	)	)	PUNCT
gujaf-256	356	3	.	.	PUNCT
gujaf-256	357	1	zarah	zarah	PROPN
gujaf-256	357	2	,	,	PUNCT
gujaf-256	357	3	p.	p.	NOUN
gujaf-256	357	4	(	(	PUNCT
gujaf-256	357	5	2019	2019	NUM
gujaf-256	357	6	)	)	PUNCT
gujaf-256	357	7	.	.	PUNCT
gujaf-256	358	1	assessment	assessment	NOUN
gujaf-256	358	2	of	of	ADP
gujaf-256	358	3	financial	financial	ADJ
gujaf-256	358	4	performance	performance	NOUN
gujaf-256	358	5	and	and	CCONJ
gujaf-256	358	6	the	the	DET
gujaf-256	358	7	effect	effect	NOUN
gujaf-256	358	8	on	on	ADP
gujaf-256	358	9	dividend	dividend	NOUN
gujaf-256	358	10	policy	policy	NOUN
gujaf-256	358	11	of	of	ADP
gujaf-256	358	12	the	the	DET
gujaf-256	358	13	banking	banking	NOUN
gujaf-256	358	14	companies	company	NOUN
gujaf-256	358	15	listed	list	VERB
gujaf-256	358	16	on	on	ADP
gujaf-256	358	17	the	the	DET
gujaf-256	358	18	indonesia	indonesia	PROPN
gujaf-256	358	19	stock	stock	PROPN
gujaf-256	358	20	exchange	exchange	PROPN
gujaf-256	358	21	.	.	PUNCT
gujaf-256	359	1	banks	bank	NOUN
gujaf-256	359	2	and	and	CCONJ
gujaf-256	359	3	bank	bank	NOUN
gujaf-256	359	4	systems	system	NOUN
gujaf-256	359	5	,	,	PUNCT
gujaf-256	359	6	(	(	PUNCT
gujaf-256	359	7	14	14	NUM
gujaf-256	359	8	)	)	PUNCT
gujaf-256	359	9	2	2	NUM
gujaf-256	359	10	.	.	X
gujaf-256	359	11	http://etheses.dur.ac.uk/556/	http://etheses.dur.ac.uk/556/	NOUN