id	sid	tid	token	lemma	pos
gujaf-262	1	1	i	i	PRON
gujaf-262	1	2	gusau	gusau	PROPN
gujaf-262	1	3	journal	journal	NOUN
gujaf-262	1	4	of	of	ADP
gujaf-262	1	5	accounting	accounting	NOUN
gujaf-262	1	6	and	and	CCONJ
gujaf-262	1	7	finance	finance	NOUN
gujaf-262	1	8	(	(	PUNCT
gujaf-262	1	9	gujaf	gujaf	NOUN
gujaf-262	1	10	)	)	PUNCT
gujaf-262	1	11	vol	vol	NOUN
gujaf-262	1	12	.	.	NOUN
gujaf-262	1	13	4	4	NUM
gujaf-262	1	14	issue	issue	NOUN
gujaf-262	1	15	2	2	NUM
gujaf-262	1	16	,	,	PUNCT
gujaf-262	1	17	october	october	PROPN
gujaf-262	1	18	,	,	PUNCT
gujaf-262	1	19	2023	2023	NUM
gujaf-262	1	20	issn	issn	X
gujaf-262	1	21	:	:	PUNCT
gujaf-262	1	22	2756	2756	NUM
gujaf-262	1	23	-	-	PUNCT
gujaf-262	1	24	665x	665x	NOUN
gujaf-262	1	25	a	a	DET
gujaf-262	1	26	publication	publication	NOUN
gujaf-262	1	27	of	of	ADP
gujaf-262	1	28	department	department	NOUN
gujaf-262	1	29	of	of	ADP
gujaf-262	1	30	accounting	accounting	NOUN
gujaf-262	1	31	and	and	CCONJ
gujaf-262	1	32	finance	finance	NOUN
gujaf-262	1	33	,	,	PUNCT
gujaf-262	1	34	faculty	faculty	NOUN
gujaf-262	1	35	of	of	ADP
gujaf-262	1	36	management	management	NOUN
gujaf-262	1	37	and	and	CCONJ
gujaf-262	1	38	social	social	ADJ
gujaf-262	1	39	sciences	science	NOUN
gujaf-262	1	40	,	,	PUNCT
gujaf-262	1	41	federal	federal	ADJ
gujaf-262	1	42	university	university	NOUN
gujaf-262	1	43	gusau	gusau	NOUN
gujaf-262	1	44	,	,	PUNCT
gujaf-262	1	45	zamfara	zamfara	PROPN
gujaf-262	1	46	state	state	PROPN
gujaf-262	1	47	-nigeria	-nigeria	PROPN
gujaf-262	1	48	ii	ii	PROPN
gujaf-262	1	49	©	©	PROPN
gujaf-262	1	50	department	department	PROPN
gujaf-262	1	51	of	of	ADP
gujaf-262	1	52	accounting	accounting	NOUN
gujaf-262	1	53	and	and	CCONJ
gujaf-262	1	54	finance	finance	NOUN
gujaf-262	1	55	,	,	PUNCT
gujaf-262	1	56	2023	2023	NUM
gujaf-262	1	57	vol	vol	NOUN
gujaf-262	1	58	.	.	NOUN
gujaf-262	1	59	4	4	NUM
gujaf-262	1	60	issue	issue	NOUN
gujaf-262	1	61	2	2	NUM
gujaf-262	1	62	october	october	PROPN
gujaf-262	1	63	,	,	PUNCT
gujaf-262	1	64	2023	2023	NUM
gujaf-262	1	65	issn	issn	X
gujaf-262	1	66	:	:	PUNCT
gujaf-262	1	67	2756	2756	NUM
gujaf-262	1	68	-	-	PUNCT
gujaf-262	1	69	665x	665x	NOUN
gujaf-262	1	70	a	a	DET
gujaf-262	1	71	publication	publication	NOUN
gujaf-262	1	72	of	of	ADP
gujaf-262	1	73	department	department	NOUN
gujaf-262	1	74	of	of	ADP
gujaf-262	1	75	accounting	accounting	NOUN
gujaf-262	1	76	and	and	CCONJ
gujaf-262	1	77	finance	finance	NOUN
gujaf-262	1	78	,	,	PUNCT
gujaf-262	1	79	faculty	faculty	NOUN
gujaf-262	1	80	of	of	ADP
gujaf-262	1	81	management	management	NOUN
gujaf-262	1	82	and	and	CCONJ
gujaf-262	1	83	social	social	ADJ
gujaf-262	1	84	sciences	science	NOUN
gujaf-262	1	85	,	,	PUNCT
gujaf-262	1	86	federal	federal	ADJ
gujaf-262	1	87	university	university	NOUN
gujaf-262	1	88	gusau	gusau	NOUN
gujaf-262	1	89	,	,	PUNCT
gujaf-262	1	90	zamfara	zamfara	PROPN
gujaf-262	1	91	state	state	NOUN
gujaf-262	1	92	-nigeria	-nigeria	PROPN
gujaf-262	1	93	all	all	DET
gujaf-262	1	94	rights	right	NOUN
gujaf-262	1	95	reserved	reserve	VERB
gujaf-262	1	96	except	except	SCONJ
gujaf-262	1	97	for	for	ADP
gujaf-262	1	98	academic	academic	ADJ
gujaf-262	1	99	purposes	purpose	NOUN
gujaf-262	1	100	no	no	DET
gujaf-262	1	101	part	part	NOUN
gujaf-262	1	102	or	or	CCONJ
gujaf-262	1	103	whole	whole	NOUN
gujaf-262	1	104	of	of	ADP
gujaf-262	1	105	this	this	DET
gujaf-262	1	106	publication	publication	NOUN
gujaf-262	1	107	is	be	AUX
gujaf-262	1	108	allowed	allow	VERB
gujaf-262	1	109	to	to	PART
gujaf-262	1	110	be	be	AUX
gujaf-262	1	111	reproduced	reproduce	VERB
gujaf-262	1	112	,	,	PUNCT
gujaf-262	1	113	stored	store	VERB
gujaf-262	1	114	in	in	ADP
gujaf-262	1	115	a	a	DET
gujaf-262	1	116	retrieval	retrieval	NOUN
gujaf-262	1	117	system	system	NOUN
gujaf-262	1	118	or	or	CCONJ
gujaf-262	1	119	transmitted	transmit	VERB
gujaf-262	1	120	in	in	ADP
gujaf-262	1	121	any	any	DET
gujaf-262	1	122	form	form	NOUN
gujaf-262	1	123	or	or	CCONJ
gujaf-262	1	124	by	by	ADP
gujaf-262	1	125	any	any	DET
gujaf-262	1	126	means	mean	NOUN
gujaf-262	1	127	be	be	AUX
gujaf-262	1	128	it	it	PRON
gujaf-262	1	129	mechanical	mechanical	ADJ
gujaf-262	1	130	,	,	PUNCT
gujaf-262	1	131	electrical	electrical	ADJ
gujaf-262	1	132	,	,	PUNCT
gujaf-262	1	133	photocopying	photocopying	NOUN
gujaf-262	1	134	,	,	PUNCT
gujaf-262	1	135	recording	recording	NOUN
gujaf-262	1	136	or	or	CCONJ
gujaf-262	1	137	otherwise	otherwise	ADV
gujaf-262	1	138	,	,	PUNCT
gujaf-262	1	139	without	without	ADP
gujaf-262	1	140	prior	prior	ADJ
gujaf-262	1	141	permission	permission	NOUN
gujaf-262	1	142	of	of	ADP
gujaf-262	1	143	the	the	DET
gujaf-262	1	144	copyright	copyright	NOUN
gujaf-262	1	145	owner	owner	NOUN
gujaf-262	1	146	.	.	PUNCT
gujaf-262	2	1	published	publish	VERB
gujaf-262	2	2	and	and	CCONJ
gujaf-262	2	3	printed	print	VERB
gujaf-262	2	4	by	by	ADP
gujaf-262	2	5	:	:	PUNCT
gujaf-262	2	6	ahmadu	ahmadu	PROPN
gujaf-262	2	7	bello	bello	PROPN
gujaf-262	2	8	university	university	PROPN
gujaf-262	2	9	press	press	NOUN
gujaf-262	2	10	limited	limit	VERB
gujaf-262	2	11	,	,	PUNCT
gujaf-262	2	12	zaria	zaria	PROPN
gujaf-262	2	13	kaduna	kaduna	PROPN
gujaf-262	2	14	state	state	PROPN
gujaf-262	2	15	,	,	PUNCT
gujaf-262	2	16	nigeria	nigeria	PROPN
gujaf-262	2	17	.	.	PUNCT
gujaf-262	3	1	tel	tel	ADP
gujaf-262	3	2	:	:	PUNCT
gujaf-262	3	3	08065949711	08065949711	NUM
gujaf-262	3	4	,	,	PUNCT
gujaf-262	3	5	069	069	NUM
gujaf-262	3	6	-	-	SYM
gujaf-262	3	7	879121	879121	NUM
gujaf-262	3	8	e	e	NOUN
gujaf-262	3	9	-	-	NOUN
gujaf-262	3	10	mail	mail	NOUN
gujaf-262	3	11	:	:	PUNCT
gujaf-262	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-262	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-262	4	1	website	website	NOUN
gujaf-262	4	2	:	:	PUNCT
gujaf-262	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-262	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-262	4	5	iii	iii	PROPN
gujaf-262	4	6	editorial	editorial	PROPN
gujaf-262	4	7	board	board	NOUN
gujaf-262	4	8	editor	editor	NOUN
gujaf-262	4	9	-	-	PUNCT
gujaf-262	4	10	in	in	ADP
gujaf-262	4	11	-	-	PUNCT
gujaf-262	4	12	chief	chief	NOUN
gujaf-262	4	13	:	:	PUNCT
gujaf-262	4	14	prof	prof	PROPN
gujaf-262	4	15	.	.	PUNCT
gujaf-262	4	16	shehu	shehu	PROPN
gujaf-262	4	17	usman	usman	PROPN
gujaf-262	4	18	hassan	hassan	PROPN
gujaf-262	4	19	department	department	PROPN
gujaf-262	4	20	of	of	ADP
gujaf-262	4	21	accounting	accounting	PROPN
gujaf-262	4	22	,	,	PUNCT
gujaf-262	4	23	federal	federal	ADJ
gujaf-262	4	24	university	university	PROPN
gujaf-262	4	25	of	of	ADP
gujaf-262	4	26	kashere	kashere	PROPN
gujaf-262	4	27	,	,	PUNCT
gujaf-262	4	28	gombe	gombe	ADJ
gujaf-262	4	29	state	state	NOUN
gujaf-262	4	30	.	.	PUNCT
gujaf-262	5	1	associate	associate	NOUN
gujaf-262	5	2	editor	editor	NOUN
gujaf-262	5	3	:	:	PUNCT
gujaf-262	5	4	dr	dr	PROPN
gujaf-262	5	5	.	.	PROPN
gujaf-262	5	6	muhammad	muhammad	PROPN
gujaf-262	5	7	mustapha	mustapha	PROPN
gujaf-262	5	8	bagudo	bagudo	PROPN
gujaf-262	5	9	department	department	PROPN
gujaf-262	5	10	of	of	ADP
gujaf-262	5	11	accounting	accounting	PROPN
gujaf-262	5	12	,	,	PUNCT
gujaf-262	5	13	ahmadu	ahmadu	PROPN
gujaf-262	5	14	bello	bello	PROPN
gujaf-262	5	15	university	university	PROPN
gujaf-262	5	16	zaria	zaria	PROPN
gujaf-262	5	17	,	,	PUNCT
gujaf-262	5	18	kaduna	kaduna	PROPN
gujaf-262	5	19	state	state	PROPN
gujaf-262	5	20	.	.	PUNCT
gujaf-262	6	1	managing	manage	VERB
gujaf-262	6	2	editor	editor	NOUN
gujaf-262	6	3	:	:	PUNCT
gujaf-262	6	4	umar	umar	PROPN
gujaf-262	6	5	farouk	farouk	PROPN
gujaf-262	6	6	abdulkarim	abdulkarim	PROPN
gujaf-262	6	7	department	department	PROPN
gujaf-262	6	8	of	of	ADP
gujaf-262	6	9	accounting	accounting	NOUN
gujaf-262	6	10	and	and	CCONJ
gujaf-262	6	11	finance	finance	NOUN
gujaf-262	6	12	,	,	PUNCT
gujaf-262	6	13	federal	federal	ADJ
gujaf-262	6	14	university	university	NOUN
gujaf-262	6	15	gusau	gusau	PROPN
gujaf-262	6	16	,	,	PUNCT
gujaf-262	6	17	zamfara	zamfara	PROPN
gujaf-262	6	18	state	state	PROPN
gujaf-262	6	19	.	.	PUNCT
gujaf-262	7	1	editorial	editorial	PROPN
gujaf-262	7	2	board	board	NOUN
gujaf-262	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-262	7	4	modu	modu	PROPN
gujaf-262	7	5	kumshe	kumshe	PROPN
gujaf-262	7	6	department	department	PROPN
gujaf-262	7	7	of	of	ADP
gujaf-262	7	8	accounting	accounting	PROPN
gujaf-262	7	9	,	,	PUNCT
gujaf-262	7	10	university	university	NOUN
gujaf-262	7	11	of	of	ADP
gujaf-262	7	12	maiduguri	maiduguri	PROPN
gujaf-262	7	13	,	,	PUNCT
gujaf-262	7	14	borno	borno	PROPN
gujaf-262	7	15	state	state	PROPN
gujaf-262	7	16	.	.	PUNCT
gujaf-262	8	1	prof	prof	PROPN
gujaf-262	8	2	ugochukwu	ugochukwu	PROPN
gujaf-262	8	3	c.	c.	PROPN
gujaf-262	8	4	nzewi	nzewi	VERB
gujaf-262	8	5	department	department	PROPN
gujaf-262	8	6	of	of	ADP
gujaf-262	8	7	accounting	accounting	PROPN
gujaf-262	8	8	,	,	PUNCT
gujaf-262	8	9	paul	paul	PROPN
gujaf-262	8	10	university	university	PROPN
gujaf-262	8	11	awka	awka	NOUN
gujaf-262	8	12	,	,	PUNCT
gujaf-262	8	13	anambra	anambra	PROPN
gujaf-262	8	14	state	state	PROPN
gujaf-262	8	15	.	.	PUNCT
gujaf-262	9	1	prof	prof	PROPN
gujaf-262	9	2	kabir	kabir	PROPN
gujaf-262	9	3	tahir	tahir	PROPN
gujaf-262	9	4	hamid	hamid	PROPN
gujaf-262	9	5	department	department	PROPN
gujaf-262	9	6	of	of	ADP
gujaf-262	9	7	accounting	accounting	PROPN
gujaf-262	9	8	,	,	PUNCT
gujaf-262	9	9	bayero	bayero	PROPN
gujaf-262	9	10	university	university	PROPN
gujaf-262	9	11	,	,	PUNCT
gujaf-262	9	12	kano	kano	PROPN
gujaf-262	9	13	,	,	PUNCT
gujaf-262	9	14	kano	kano	PROPN
gujaf-262	9	15	state	state	PROPN
gujaf-262	9	16	.	.	PUNCT
gujaf-262	10	1	prof	prof	PROPN
gujaf-262	10	2	.	.	PUNCT
gujaf-262	11	1	ekoja	ekoja	PROPN
gujaf-262	11	2	b.	b.	PROPN
gujaf-262	11	3	ekoja	ekoja	PROPN
gujaf-262	11	4	department	department	PROPN
gujaf-262	11	5	of	of	ADP
gujaf-262	11	6	accounting	accounting	PROPN
gujaf-262	11	7	,	,	PUNCT
gujaf-262	11	8	university	university	PROPN
gujaf-262	11	9	of	of	ADP
gujaf-262	11	10	jos	jos	PROPN
gujaf-262	11	11	.	.	PROPN
gujaf-262	11	12	prof	prof	PROPN
gujaf-262	11	13	.	.	PUNCT
gujaf-262	12	1	clifford	clifford	PROPN
gujaf-262	12	2	ofurum	ofurum	PROPN
gujaf-262	12	3	department	department	PROPN
gujaf-262	12	4	of	of	ADP
gujaf-262	12	5	accounting	accounting	PROPN
gujaf-262	12	6	,	,	PUNCT
gujaf-262	12	7	university	university	NOUN
gujaf-262	12	8	of	of	ADP
gujaf-262	12	9	portharcourt	portharcourt	PROPN
gujaf-262	12	10	,	,	PUNCT
gujaf-262	12	11	rivers	river	NOUN
gujaf-262	12	12	state	state	PROPN
gujaf-262	12	13	.	.	PUNCT
gujaf-262	13	1	prof	prof	PROPN
gujaf-262	13	2	.	.	PUNCT
gujaf-262	14	1	ahmad	ahmad	PROPN
gujaf-262	14	2	bello	bello	PROPN
gujaf-262	14	3	dogarawa	dogarawa	PROPN
gujaf-262	14	4	department	department	PROPN
gujaf-262	14	5	of	of	ADP
gujaf-262	14	6	accounting	accounting	NOUN
gujaf-262	14	7	,	,	PUNCT
gujaf-262	14	8	ahmadu	ahmadu	PROPN
gujaf-262	14	9	bello	bello	PROPN
gujaf-262	14	10	university	university	PROPN
gujaf-262	14	11	zaria	zaria	PROPN
gujaf-262	14	12	.	.	PUNCT
gujaf-262	15	1	prof	prof	PROPN
gujaf-262	15	2	.	.	PUNCT
gujaf-262	16	1	yusuf	yusuf	PROPN
gujaf-262	16	2	.	.	PUNCT
gujaf-262	17	1	b.	b.	PROPN
gujaf-262	17	2	rahman	rahman	PROPN
gujaf-262	17	3	department	department	PROPN
gujaf-262	17	4	of	of	ADP
gujaf-262	17	5	accounting	accounting	PROPN
gujaf-262	17	6	,	,	PUNCT
gujaf-262	17	7	lagos	lagos	NOUN
gujaf-262	17	8	state	state	PROPN
gujaf-262	17	9	university	university	PROPN
gujaf-262	17	10	,	,	PUNCT
gujaf-262	17	11	lagos	lagos	NOUN
gujaf-262	17	12	state	state	NOUN
gujaf-262	17	13	.	.	PUNCT
gujaf-262	18	1	prof	prof	PROPN
gujaf-262	18	2	.	.	PUNCT
gujaf-262	19	1	suleiman	suleiman	PROPN
gujaf-262	19	2	a.	a.	PROPN
gujaf-262	19	3	s.	s.	PROPN
gujaf-262	19	4	aruwa	aruwa	PROPN
gujaf-262	19	5	department	department	PROPN
gujaf-262	19	6	of	of	ADP
gujaf-262	19	7	accounting	accounting	PROPN
gujaf-262	19	8	,	,	PUNCT
gujaf-262	19	9	nasarawa	nasarawa	PROPN
gujaf-262	19	10	state	state	PROPN
gujaf-262	19	11	university	university	PROPN
gujaf-262	19	12	,	,	PUNCT
gujaf-262	19	13	keffi	keffi	PROPN
gujaf-262	19	14	,	,	PUNCT
gujaf-262	19	15	nasarawa	nasarawa	PROPN
gujaf-262	19	16	state	state	PROPN
gujaf-262	19	17	.	.	PUNCT
gujaf-262	20	1	prof	prof	PROPN
gujaf-262	20	2	.	.	PUNCT
gujaf-262	21	1	muhammad	muhammad	PROPN
gujaf-262	21	2	junaidu	junaidu	PROPN
gujaf-262	21	3	kurawa	kurawa	PROPN
gujaf-262	21	4	iv	iv	PROPN
gujaf-262	22	1	department	department	PROPN
gujaf-262	22	2	of	of	ADP
gujaf-262	22	3	accounting	accounting	PROPN
gujaf-262	22	4	,	,	PUNCT
gujaf-262	22	5	bayero	bayero	PROPN
gujaf-262	22	6	university	university	PROPN
gujaf-262	22	7	kano	kano	PROPN
gujaf-262	22	8	,	,	PUNCT
gujaf-262	22	9	kano	kano	PROPN
gujaf-262	22	10	state	state	PROPN
gujaf-262	22	11	.	.	PUNCT
gujaf-262	23	1	prof	prof	PROPN
gujaf-262	23	2	.	.	PUNCT
gujaf-262	24	1	muhammad	muhammad	PROPN
gujaf-262	24	2	habibu	habibu	ADJ
gujaf-262	24	3	sabari	sabari	PROPN
gujaf-262	24	4	department	department	PROPN
gujaf-262	24	5	of	of	ADP
gujaf-262	24	6	accounting	accounting	NOUN
gujaf-262	24	7	,	,	PUNCT
gujaf-262	24	8	ahmadu	ahmadu	PROPN
gujaf-262	24	9	bello	bello	PROPN
gujaf-262	24	10	university	university	PROPN
gujaf-262	24	11	,	,	PUNCT
gujaf-262	24	12	zaria	zaria	PROPN
gujaf-262	24	13	.	.	PUNCT
gujaf-262	24	14	prof	prof	PROPN
gujaf-262	24	15	.	.	PUNCT
gujaf-262	25	1	okpanachi	okpanachi	PROPN
gujaf-262	25	2	joshua	joshua	PROPN
gujaf-262	25	3	department	department	PROPN
gujaf-262	25	4	of	of	ADP
gujaf-262	25	5	accounting	accounting	NOUN
gujaf-262	25	6	and	and	CCONJ
gujaf-262	25	7	management	management	NOUN
gujaf-262	25	8	,	,	PUNCT
gujaf-262	25	9	nigerian	nigerian	ADJ
gujaf-262	25	10	defence	defence	PROPN
gujaf-262	25	11	academy	academy	PROPN
gujaf-262	25	12	,	,	PUNCT
gujaf-262	25	13	kaduna	kaduna	PROPN
gujaf-262	25	14	.	.	PROPN
gujaf-262	25	15	prof	prof	PROPN
gujaf-262	25	16	.	.	PUNCT
gujaf-262	26	1	hassan	hassan	PROPN
gujaf-262	26	2	ibrahim	ibrahim	PROPN
gujaf-262	26	3	department	department	PROPN
gujaf-262	26	4	of	of	ADP
gujaf-262	26	5	accounting	accounting	PROPN
gujaf-262	26	6	,	,	PUNCT
gujaf-262	26	7	ibb	ibb	NOUN
gujaf-262	26	8	university	university	NOUN
gujaf-262	26	9	,	,	PUNCT
gujaf-262	26	10	lapai	lapai	NOUN
gujaf-262	26	11	,	,	PUNCT
gujaf-262	26	12	niger	niger	NOUN
gujaf-262	26	13	state	state	NOUN
gujaf-262	26	14	.	.	PUNCT
gujaf-262	27	1	prof	prof	PROPN
gujaf-262	27	2	.	.	PUNCT
gujaf-262	28	1	ifeoma	ifeoma	PROPN
gujaf-262	28	2	mary	mary	PROPN
gujaf-262	28	3	okwo	okwo	PROPN
gujaf-262	28	4	department	department	PROPN
gujaf-262	28	5	of	of	ADP
gujaf-262	28	6	accounting	accounting	PROPN
gujaf-262	28	7	,	,	PUNCT
gujaf-262	28	8	enugu	enugu	PROPN
gujaf-262	28	9	state	state	PROPN
gujaf-262	28	10	university	university	PROPN
gujaf-262	28	11	of	of	ADP
gujaf-262	28	12	science	science	NOUN
gujaf-262	28	13	and	and	CCONJ
gujaf-262	28	14	technology	technology	NOUN
gujaf-262	28	15	,	,	PUNCT
gujaf-262	28	16	enugu	enugu	PROPN
gujaf-262	28	17	state	state	PROPN
gujaf-262	28	18	.	.	PUNCT
gujaf-262	29	1	prof	prof	PROPN
gujaf-262	29	2	.	.	PROPN
gujaf-262	30	1	aminu	aminu	PROPN
gujaf-262	30	2	isah	isah	PROPN
gujaf-262	30	3	department	department	PROPN
gujaf-262	30	4	of	of	ADP
gujaf-262	30	5	accounting	accounting	PROPN
gujaf-262	30	6	,	,	PUNCT
gujaf-262	30	7	bayero	bayero	PROPN
gujaf-262	30	8	university	university	PROPN
gujaf-262	30	9	,	,	PUNCT
gujaf-262	30	10	kano	kano	PROPN
gujaf-262	30	11	,	,	PUNCT
gujaf-262	30	12	kano	kano	PROPN
gujaf-262	30	13	state	state	PROPN
gujaf-262	30	14	.	.	PUNCT
gujaf-262	31	1	prof	prof	PROPN
gujaf-262	31	2	.	.	PUNCT
gujaf-262	32	1	ahmadu	ahmadu	PROPN
gujaf-262	32	2	bello	bello	PROPN
gujaf-262	32	3	department	department	PROPN
gujaf-262	32	4	of	of	ADP
gujaf-262	32	5	accounting	accounting	NOUN
gujaf-262	32	6	,	,	PUNCT
gujaf-262	32	7	ahmadu	ahmadu	PROPN
gujaf-262	32	8	bello	bello	PROPN
gujaf-262	32	9	university	university	PROPN
gujaf-262	32	10	,	,	PUNCT
gujaf-262	32	11	zaria	zaria	PROPN
gujaf-262	32	12	.	.	PUNCT
gujaf-262	33	1	prof	prof	PROPN
gujaf-262	33	2	.	.	PUNCT
gujaf-262	34	1	musa	musa	PROPN
gujaf-262	34	2	yelwa	yelwa	PROPN
gujaf-262	34	3	abubakar	abubakar	PROPN
gujaf-262	34	4	department	department	PROPN
gujaf-262	34	5	of	of	ADP
gujaf-262	34	6	accounting	accounting	PROPN
gujaf-262	34	7	,	,	PUNCT
gujaf-262	34	8	usmanu	usmanu	PROPN
gujaf-262	34	9	danfodiyo	danfodiyo	PROPN
gujaf-262	34	10	university	university	PROPN
gujaf-262	34	11	,	,	PUNCT
gujaf-262	34	12	sokoto	sokoto	PROPN
gujaf-262	34	13	state	state	PROPN
gujaf-262	34	14	.	.	PUNCT
gujaf-262	35	1	prof	prof	PROPN
gujaf-262	35	2	.	.	PUNCT
gujaf-262	36	1	salisu	salisu	PROPN
gujaf-262	36	2	abubakar	abubakar	PROPN
gujaf-262	36	3	department	department	PROPN
gujaf-262	36	4	of	of	ADP
gujaf-262	36	5	accounting	accounting	NOUN
gujaf-262	36	6	,	,	PUNCT
gujaf-262	36	7	ahmadu	ahmadu	PROPN
gujaf-262	36	8	bello	bello	PROPN
gujaf-262	36	9	university	university	PROPN
gujaf-262	36	10	zaria	zaria	PROPN
gujaf-262	36	11	,	,	PUNCT
gujaf-262	36	12	kaduna	kaduna	PROPN
gujaf-262	36	13	state	state	PROPN
gujaf-262	36	14	.	.	PUNCT
gujaf-262	37	1	prof	prof	PROPN
gujaf-262	37	2	.	.	PUNCT
gujaf-262	38	1	isaq	isaq	PROPN
gujaf-262	38	2	alhaji	alhaji	PROPN
gujaf-262	38	3	samaila	samaila	PROPN
gujaf-262	38	4	department	department	PROPN
gujaf-262	38	5	of	of	ADP
gujaf-262	38	6	accounting	accounting	PROPN
gujaf-262	38	7	,	,	PUNCT
gujaf-262	38	8	bayero	bayero	PROPN
gujaf-262	38	9	university	university	NOUN
gujaf-262	38	10	,	,	PUNCT
gujaf-262	38	11	kano	kano	PROPN
gujaf-262	38	12	state	state	PROPN
gujaf-262	38	13	.	.	PUNCT
gujaf-262	39	1	dr	dr	PROPN
gujaf-262	39	2	.	.	PROPN
gujaf-262	39	3	fatima	fatima	PROPN
gujaf-262	39	4	alfa	alfa	PROPN
gujaf-262	39	5	department	department	PROPN
gujaf-262	39	6	of	of	ADP
gujaf-262	39	7	accounting	accounting	PROPN
gujaf-262	39	8	,	,	PUNCT
gujaf-262	39	9	university	university	NOUN
gujaf-262	39	10	of	of	ADP
gujaf-262	39	11	maiduguri	maiduguri	PROPN
gujaf-262	39	12	,	,	PUNCT
gujaf-262	39	13	borno	borno	PROPN
gujaf-262	39	14	state	state	PROPN
gujaf-262	39	15	.	.	PUNCT
gujaf-262	40	1	dr	dr	PROPN
gujaf-262	40	2	.	.	PROPN
gujaf-262	40	3	sunusi	sunusi	PROPN
gujaf-262	40	4	sa'ad	sa'ad	PROPN
gujaf-262	40	5	ahmad	ahmad	PROPN
gujaf-262	40	6	department	department	PROPN
gujaf-262	40	7	of	of	ADP
gujaf-262	40	8	accounting	accounting	PROPN
gujaf-262	40	9	,	,	PUNCT
gujaf-262	40	10	federal	federal	ADJ
gujaf-262	40	11	university	university	NOUN
gujaf-262	40	12	dutse	dutse	NOUN
gujaf-262	40	13	,	,	PUNCT
gujaf-262	40	14	jigawa	jigawa	PROPN
gujaf-262	40	15	state	state	PROPN
gujaf-262	40	16	.	.	PUNCT
gujaf-262	41	1	dr	dr	PROPN
gujaf-262	41	2	.	.	PROPN
gujaf-262	41	3	nasiru	nasiru	PROPN
gujaf-262	41	4	a.	a.	PROPN
gujaf-262	41	5	ka’oje	ka’oje	PROPN
gujaf-262	41	6	department	department	PROPN
gujaf-262	41	7	of	of	ADP
gujaf-262	41	8	accounting	accounting	PROPN
gujaf-262	41	9	,	,	PUNCT
gujaf-262	41	10	usmanu	usmanu	PROPN
gujaf-262	41	11	danfodiyo	danfodiyo	PROPN
gujaf-262	41	12	university	university	PROPN
gujaf-262	41	13	sokoto	sokoto	PROPN
gujaf-262	41	14	state	state	PROPN
gujaf-262	41	15	.	.	PUNCT
gujaf-262	42	1	dr	dr	PROPN
gujaf-262	42	2	.	.	PROPN
gujaf-262	42	3	aminu	aminu	PROPN
gujaf-262	42	4	abdullahi	abdullahi	PROPN
gujaf-262	42	5	v	v	PROPN
gujaf-262	42	6	department	department	PROPN
gujaf-262	42	7	of	of	ADP
gujaf-262	42	8	accounting	accounting	PROPN
gujaf-262	42	9	,	,	PUNCT
gujaf-262	42	10	usmanu	usmanu	PROPN
gujaf-262	42	11	danfodiyo	danfodiyo	PROPN
gujaf-262	42	12	university	university	PROPN
gujaf-262	42	13	sokoto	sokoto	PROPN
gujaf-262	42	14	,	,	PUNCT
gujaf-262	42	15	state	state	PROPN
gujaf-262	42	16	.	.	PUNCT
gujaf-262	43	1	dr	dr	PROPN
gujaf-262	43	2	.	.	PROPN
gujaf-262	43	3	onipeadebenege	onipeadebenege	PROPN
gujaf-262	43	4	yahaya	yahaya	PROPN
gujaf-262	43	5	department	department	PROPN
gujaf-262	43	6	of	of	ADP
gujaf-262	43	7	accounting	accounting	PROPN
gujaf-262	43	8	,	,	PUNCT
gujaf-262	43	9	nigerian	nigerian	ADJ
gujaf-262	43	10	defence	defence	PROPN
gujaf-262	43	11	academy	academy	PROPN
gujaf-262	43	12	,	,	PUNCT
gujaf-262	43	13	kaduna	kaduna	PROPN
gujaf-262	43	14	state	state	PROPN
gujaf-262	43	15	.	.	PUNCT
gujaf-262	44	1	dr	dr	PROPN
gujaf-262	44	2	.	.	PROPN
gujaf-262	44	3	saidu	saidu	PROPN
gujaf-262	44	4	adamu	adamu	PROPN
gujaf-262	44	5	department	department	PROPN
gujaf-262	44	6	of	of	ADP
gujaf-262	44	7	accounting	accounting	PROPN
gujaf-262	44	8	,	,	PUNCT
gujaf-262	44	9	federal	federal	ADJ
gujaf-262	44	10	university	university	PROPN
gujaf-262	44	11	of	of	ADP
gujaf-262	44	12	kashere	kashere	PROPN
gujaf-262	44	13	,	,	PUNCT
gujaf-262	44	14	gombe	gombe	ADJ
gujaf-262	44	15	state	state	NOUN
gujaf-262	44	16	.	.	PUNCT
gujaf-262	45	1	dr	dr	PROPN
gujaf-262	45	2	.	.	PROPN
gujaf-262	45	3	nasiru	nasiru	PROPN
gujaf-262	45	4	yunusa	yunusa	PROPN
gujaf-262	45	5	department	department	PROPN
gujaf-262	45	6	of	of	ADP
gujaf-262	45	7	accounting	accounting	NOUN
gujaf-262	45	8	,	,	PUNCT
gujaf-262	45	9	ahmadu	ahmadu	PROPN
gujaf-262	45	10	bello	bello	PROPN
gujaf-262	45	11	university	university	PROPN
gujaf-262	45	12	zaria	zaria	PROPN
gujaf-262	45	13	.	.	PUNCT
gujaf-262	46	1	dr	dr	PROPN
gujaf-262	46	2	.	.	PROPN
gujaf-262	46	3	aisha	aisha	PROPN
gujaf-262	46	4	nuhu	nuhu	PROPN
gujaf-262	46	5	muhammad	muhammad	PROPN
gujaf-262	46	6	department	department	PROPN
gujaf-262	46	7	of	of	ADP
gujaf-262	46	8	accounting	accounting	PROPN
gujaf-262	46	9	,	,	PUNCT
gujaf-262	46	10	ahmadu	ahmadu	PROPN
gujaf-262	46	11	bello	bello	PROPN
gujaf-262	46	12	university	university	PROPN
gujaf-262	46	13	zaria	zaria	PROPN
gujaf-262	46	14	.	.	PUNCT
gujaf-262	47	1	dr	dr	PROPN
gujaf-262	47	2	.	.	PROPN
gujaf-262	47	3	lawal	lawal	PROPN
gujaf-262	47	4	muhammad	muhammad	PROPN
gujaf-262	47	5	department	department	PROPN
gujaf-262	47	6	of	of	ADP
gujaf-262	47	7	accounting	accounting	PROPN
gujaf-262	47	8	,	,	PUNCT
gujaf-262	47	9	ahmadu	ahmadu	PROPN
gujaf-262	47	10	bello	bello	PROPN
gujaf-262	47	11	university	university	PROPN
gujaf-262	47	12	zaria	zaria	PROPN
gujaf-262	47	13	.	.	PUNCT
gujaf-262	48	1	dr	dr	PROPN
gujaf-262	48	2	.	.	PROPN
gujaf-262	48	3	farouk	farouk	PROPN
gujaf-262	48	4	adeza	adeza	PROPN
gujaf-262	48	5	school	school	NOUN
gujaf-262	48	6	of	of	ADP
gujaf-262	48	7	business	business	NOUN
gujaf-262	48	8	and	and	CCONJ
gujaf-262	48	9	entrepreneurship	entrepreneurship	NOUN
gujaf-262	48	10	,	,	PUNCT
gujaf-262	48	11	american	american	PROPN
gujaf-262	48	12	university	university	PROPN
gujaf-262	48	13	of	of	ADP
gujaf-262	48	14	nigeria	nigeria	PROPN
gujaf-262	48	15	,	,	PUNCT
gujaf-262	48	16	yola	yola	PROPN
gujaf-262	48	17	.	.	PUNCT
gujaf-262	49	1	dr	dr	PROPN
gujaf-262	49	2	.	.	PROPN
gujaf-262	49	3	bashir	bashir	PROPN
gujaf-262	49	4	umar	umar	PROPN
gujaf-262	49	5	farouk	farouk	PROPN
gujaf-262	49	6	department	department	PROPN
gujaf-262	49	7	of	of	ADP
gujaf-262	49	8	economics	economic	NOUN
gujaf-262	49	9	,	,	PUNCT
gujaf-262	49	10	federal	federal	ADJ
gujaf-262	49	11	university	university	NOUN
gujaf-262	49	12	gusau	gusau	PROPN
gujaf-262	49	13	,	,	PUNCT
gujaf-262	49	14	zamfara	zamfara	PROPN
gujaf-262	49	15	state	state	PROPN
gujaf-262	49	16	.	.	PUNCT
gujaf-262	50	1	dr	dr	PROPN
gujaf-262	50	2	emmanuel	emmanuel	PROPN
gujaf-262	50	3	omokhuale	omokhuale	PROPN
gujaf-262	50	4	department	department	PROPN
gujaf-262	50	5	of	of	ADP
gujaf-262	50	6	mathematics	mathematics	PROPN
gujaf-262	50	7	,	,	PUNCT
gujaf-262	50	8	federal	federal	ADJ
gujaf-262	50	9	university	university	NOUN
gujaf-262	50	10	gusau	gusau	NOUN
gujaf-262	50	11	,	,	PUNCT
gujaf-262	50	12	zamfara	zamfara	PROPN
gujaf-262	50	13	.	.	PUNCT
gujaf-262	51	1	state	state	PROPN
gujaf-262	51	2	vi	vi	PROPN
gujaf-262	51	3	advisory	advisory	PROPN
gujaf-262	51	4	board	board	NOUN
gujaf-262	51	5	members	member	NOUN
gujaf-262	51	6	prof	prof	PROPN
gujaf-262	51	7	.	.	PUNCT
gujaf-262	52	1	kabiru	kabiru	PROPN
gujaf-262	52	2	isah	isah	PROPN
gujaf-262	52	3	dandago	dandago	PROPN
gujaf-262	52	4	,	,	PUNCT
gujaf-262	52	5	bayero	bayero	PROPN
gujaf-262	52	6	university	university	PROPN
gujaf-262	52	7	kano	kano	PROPN
gujaf-262	52	8	,	,	PUNCT
gujaf-262	52	9	kano	kano	PROPN
gujaf-262	52	10	state	state	PROPN
gujaf-262	52	11	.	.	PUNCT
gujaf-262	53	1	prof	prof	PROPN
gujaf-262	53	2	a	a	DET
gujaf-262	53	3	m	m	NOUN
gujaf-262	53	4	bashir	bashir	NOUN
gujaf-262	53	5	,	,	PUNCT
gujaf-262	53	6	usmanu	usmanu	PROPN
gujaf-262	53	7	danfodiyo	danfodiyo	PROPN
gujaf-262	53	8	university	university	PROPN
gujaf-262	53	9	sokoto	sokoto	PROPN
gujaf-262	53	10	,	,	PUNCT
gujaf-262	53	11	sokoto	sokoto	PROPN
gujaf-262	53	12	state	state	PROPN
gujaf-262	53	13	.	.	PUNCT
gujaf-262	54	1	prof	prof	PROPN
gujaf-262	54	2	.	.	PUNCT
gujaf-262	55	1	muhammad	muhammad	PROPN
gujaf-262	55	2	tanko	tanko	PROPN
gujaf-262	55	3	,	,	PUNCT
gujaf-262	55	4	kaduna	kaduna	PROPN
gujaf-262	55	5	state	state	PROPN
gujaf-262	55	6	university	university	PROPN
gujaf-262	55	7	,	,	PUNCT
gujaf-262	55	8	kaduna	kaduna	PROPN
gujaf-262	55	9	.	.	PROPN
gujaf-262	55	10	prof	prof	PROPN
gujaf-262	55	11	.	.	PUNCT
gujaf-262	55	12	bayero	bayero	PROPN
gujaf-262	56	1	a	a	DET
gujaf-262	56	2	m	m	NOUN
gujaf-262	56	3	sabir	sabir	NOUN
gujaf-262	56	4	,	,	PUNCT
gujaf-262	56	5	usmanu	usmanu	PROPN
gujaf-262	56	6	danfodiyo	danfodiyo	PROPN
gujaf-262	56	7	university	university	PROPN
gujaf-262	56	8	sokoto	sokoto	PROPN
gujaf-262	56	9	,	,	PUNCT
gujaf-262	56	10	sokoto	sokoto	PROPN
gujaf-262	56	11	state	state	PROPN
gujaf-262	56	12	.	.	PUNCT
gujaf-262	57	1	prof	prof	PROPN
gujaf-262	57	2	.	.	PUNCT
gujaf-262	58	1	aliyu	aliyu	PROPN
gujaf-262	58	2	sulaiman	sulaiman	PROPN
gujaf-262	58	3	kantudu	kantudu	PROPN
gujaf-262	58	4	,	,	PUNCT
gujaf-262	58	5	bayero	bayero	PROPN
gujaf-262	58	6	university	university	PROPN
gujaf-262	58	7	kano	kano	PROPN
gujaf-262	58	8	,	,	PUNCT
gujaf-262	58	9	kano	kano	PROPN
gujaf-262	58	10	state	state	PROPN
gujaf-262	58	11	.	.	PUNCT
gujaf-262	59	1	editorial	editorial	PROPN
gujaf-262	59	2	secretary	secretary	PROPN
gujaf-262	59	3	yazid	yazid	PROPN
gujaf-262	59	4	ibrahim	ibrahim	PROPN
gujaf-262	59	5	kabir	kabir	PROPN
gujaf-262	59	6	department	department	PROPN
gujaf-262	59	7	of	of	ADP
gujaf-262	59	8	accounting	accounting	NOUN
gujaf-262	59	9	and	and	CCONJ
gujaf-262	59	10	finance	finance	NOUN
gujaf-262	59	11	,	,	PUNCT
gujaf-262	59	12	federal	federal	ADJ
gujaf-262	59	13	university	university	NOUN
gujaf-262	59	14	gusau	gusau	PROPN
gujaf-262	59	15	,	,	PUNCT
gujaf-262	59	16	zamfara	zamfara	PROPN
gujaf-262	59	17	state	state	PROPN
gujaf-262	59	18	.	.	PUNCT
gujaf-262	60	1	vii	vii	PROPN
gujaf-262	60	2	call	call	PROPN
gujaf-262	60	3	for	for	ADP
gujaf-262	60	4	papers	paper	NOUN
gujaf-262	60	5	the	the	DET
gujaf-262	60	6	editorial	editorial	ADJ
gujaf-262	60	7	board	board	NOUN
gujaf-262	60	8	of	of	ADP
gujaf-262	60	9	gusau	gusau	PROPN
gujaf-262	60	10	journal	journal	PROPN
gujaf-262	60	11	of	of	ADP
gujaf-262	60	12	accounting	accounting	NOUN
gujaf-262	60	13	and	and	CCONJ
gujaf-262	60	14	finance	finance	NOUN
gujaf-262	60	15	(	(	PUNCT
gujaf-262	60	16	gujaf	gujaf	NOUN
gujaf-262	60	17	)	)	PUNCT
gujaf-262	60	18	is	be	AUX
gujaf-262	60	19	hereby	hereby	ADV
gujaf-262	60	20	inviting	invite	VERB
gujaf-262	60	21	authors	author	NOUN
gujaf-262	60	22	to	to	PART
gujaf-262	60	23	submit	submit	VERB
gujaf-262	60	24	their	their	PRON
gujaf-262	60	25	unpublished	unpublished	ADJ
gujaf-262	60	26	manuscript	manuscript	NOUN
gujaf-262	60	27	for	for	ADP
gujaf-262	60	28	publication	publication	NOUN
gujaf-262	60	29	.	.	PUNCT
gujaf-262	61	1	the	the	DET
gujaf-262	61	2	journal	journal	NOUN
gujaf-262	61	3	is	be	AUX
gujaf-262	61	4	published	publish	VERB
gujaf-262	61	5	in	in	ADP
gujaf-262	61	6	two	two	NUM
gujaf-262	61	7	issues	issue	NOUN
gujaf-262	61	8	of	of	ADP
gujaf-262	61	9	april	april	PROPN
gujaf-262	61	10	and	and	CCONJ
gujaf-262	61	11	october	october	PROPN
gujaf-262	61	12	annually	annually	ADV
gujaf-262	61	13	.	.	PUNCT
gujaf-262	62	1	gujaf	gujaf	NOUN
gujaf-262	62	2	is	be	AUX
gujaf-262	62	3	a	a	DET
gujaf-262	62	4	double	double	ADJ
gujaf-262	62	5	-	-	PUNCT
gujaf-262	62	6	blind	blind	ADJ
gujaf-262	62	7	peer	peer	NOUN
gujaf-262	62	8	reviewed	review	VERB
gujaf-262	62	9	journal	journal	NOUN
gujaf-262	62	10	published	publish	VERB
gujaf-262	62	11	by	by	ADP
gujaf-262	62	12	the	the	DET
gujaf-262	62	13	department	department	NOUN
gujaf-262	62	14	of	of	ADP
gujaf-262	62	15	accounting	accounting	NOUN
gujaf-262	62	16	and	and	CCONJ
gujaf-262	62	17	finance	finance	NOUN
gujaf-262	62	18	,	,	PUNCT
gujaf-262	62	19	faculty	faculty	NOUN
gujaf-262	62	20	of	of	ADP
gujaf-262	62	21	management	management	NOUN
gujaf-262	62	22	and	and	CCONJ
gujaf-262	62	23	social	social	ADJ
gujaf-262	62	24	sciences	science	NOUN
gujaf-262	62	25	,	,	PUNCT
gujaf-262	62	26	federal	federal	ADJ
gujaf-262	62	27	university	university	NOUN
gujaf-262	62	28	gusau	gusau	NOUN
gujaf-262	62	29	,	,	PUNCT
gujaf-262	62	30	zamfara	zamfara	PROPN
gujaf-262	62	31	state	state	PROPN
gujaf-262	62	32	nigeria	nigeria	PROPN
gujaf-262	62	33	the	the	DET
gujaf-262	62	34	journal	journal	PROPN
gujaf-262	62	35	accepts	accept	VERB
gujaf-262	62	36	papers	paper	NOUN
gujaf-262	62	37	in	in	ADP
gujaf-262	62	38	all	all	DET
gujaf-262	62	39	areas	area	NOUN
gujaf-262	62	40	of	of	ADP
gujaf-262	62	41	accounting	accounting	NOUN
gujaf-262	62	42	and	and	CCONJ
gujaf-262	62	43	finance	finance	NOUN
gujaf-262	62	44	for	for	ADP
gujaf-262	62	45	publication	publication	NOUN
gujaf-262	62	46	which	which	PRON
gujaf-262	62	47	include	include	VERB
gujaf-262	62	48	:	:	PUNCT
gujaf-262	62	49	accounting	accounting	NOUN
gujaf-262	62	50	standards	standard	NOUN
gujaf-262	62	51	,	,	PUNCT
gujaf-262	62	52	accounting	account	VERB
gujaf-262	62	53	information	information	NOUN
gujaf-262	62	54	system	system	NOUN
gujaf-262	62	55	,	,	PUNCT
gujaf-262	62	56	financial	financial	ADJ
gujaf-262	62	57	reporting	reporting	NOUN
gujaf-262	62	58	,	,	PUNCT
gujaf-262	62	59	earnings	earning	NOUN
gujaf-262	62	60	management	management	NOUN
gujaf-262	62	61	,	,	PUNCT
gujaf-262	62	62	,	,	PUNCT
gujaf-262	62	63	auditing	auditing	NOUN
gujaf-262	62	64	and	and	CCONJ
gujaf-262	62	65	investigation	investigation	NOUN
gujaf-262	62	66	,	,	PUNCT
gujaf-262	62	67	auditing	auditing	NOUN
gujaf-262	62	68	and	and	CCONJ
gujaf-262	62	69	standards	standard	NOUN
gujaf-262	62	70	,	,	PUNCT
gujaf-262	62	71	public	public	ADJ
gujaf-262	62	72	sector	sector	NOUN
gujaf-262	62	73	accounting	accounting	NOUN
gujaf-262	62	74	and	and	CCONJ
gujaf-262	62	75	auditing	auditing	NOUN
gujaf-262	62	76	,	,	PUNCT
gujaf-262	62	77	taxation	taxation	NOUN
gujaf-262	62	78	and	and	CCONJ
gujaf-262	62	79	revenue	revenue	NOUN
gujaf-262	62	80	administration	administration	NOUN
gujaf-262	62	81	,	,	PUNCT
gujaf-262	62	82	corporate	corporate	ADJ
gujaf-262	62	83	governance	governance	NOUN
gujaf-262	62	84	issues	issue	NOUN
gujaf-262	62	85	,	,	PUNCT
gujaf-262	62	86	corporate	corporate	ADJ
gujaf-262	62	87	social	social	ADJ
gujaf-262	62	88	responsibility	responsibility	NOUN
gujaf-262	62	89	,	,	PUNCT
gujaf-262	62	90	sustainability	sustainability	NOUN
gujaf-262	62	91	and	and	CCONJ
gujaf-262	62	92	environmental	environmental	ADJ
gujaf-262	62	93	reporting	reporting	NOUN
gujaf-262	62	94	issue	issue	NOUN
gujaf-262	62	95	,	,	PUNCT
gujaf-262	62	96	information	information	NOUN
gujaf-262	62	97	and	and	CCONJ
gujaf-262	62	98	communication	communication	NOUN
gujaf-262	62	99	technology	technology	NOUN
gujaf-262	62	100	issues	issue	NOUN
gujaf-262	62	101	,	,	PUNCT
gujaf-262	62	102	bankruptcy	bankruptcy	NOUN
gujaf-262	62	103	prediction	prediction	NOUN
gujaf-262	62	104	,	,	PUNCT
gujaf-262	62	105	corporate	corporate	ADJ
gujaf-262	62	106	finance	finance	NOUN
gujaf-262	62	107	,	,	PUNCT
gujaf-262	62	108	personal	personal	ADJ
gujaf-262	62	109	finance	finance	NOUN
gujaf-262	62	110	,	,	PUNCT
gujaf-262	62	111	merger	merger	NOUN
gujaf-262	62	112	and	and	CCONJ
gujaf-262	62	113	acquisitions	acquisition	NOUN
gujaf-262	62	114	,	,	PUNCT
gujaf-262	62	115	capital	capital	NOUN
gujaf-262	62	116	structure	structure	NOUN
gujaf-262	62	117	,	,	PUNCT
gujaf-262	62	118	working	work	VERB
gujaf-262	62	119	capital	capital	NOUN
gujaf-262	62	120	management	management	NOUN
gujaf-262	62	121	,	,	PUNCT
gujaf-262	62	122	enterprises	enterprise	NOUN
gujaf-262	62	123	risk	risk	NOUN
gujaf-262	62	124	management	management	NOUN
gujaf-262	62	125	,	,	PUNCT
gujaf-262	62	126	entrepreneurship	entrepreneurship	NOUN
gujaf-262	62	127	,	,	PUNCT
gujaf-262	62	128	international	international	ADJ
gujaf-262	62	129	business	business	NOUN
gujaf-262	62	130	accounting	accounting	NOUN
gujaf-262	62	131	and	and	CCONJ
gujaf-262	62	132	finance	finance	NOUN
gujaf-262	62	133	,	,	PUNCT
gujaf-262	62	134	banking	banking	NOUN
gujaf-262	62	135	crises	crisis	NOUN
gujaf-262	62	136	,	,	PUNCT
gujaf-262	62	137	bank	bank	NOUN
gujaf-262	62	138	’s	’s	PART
gujaf-262	62	139	profitability	profitability	NOUN
gujaf-262	62	140	,	,	PUNCT
gujaf-262	62	141	risk	risk	NOUN
gujaf-262	62	142	and	and	CCONJ
gujaf-262	62	143	insurance	insurance	NOUN
gujaf-262	62	144	issue	issue	NOUN
gujaf-262	62	145	,	,	PUNCT
gujaf-262	62	146	islamic	islamic	ADJ
gujaf-262	62	147	finance	finance	NOUN
gujaf-262	62	148	,	,	PUNCT
gujaf-262	62	149	conventional	conventional	ADJ
gujaf-262	62	150	and	and	CCONJ
gujaf-262	62	151	islamic	islamic	ADJ
gujaf-262	62	152	banks	bank	NOUN
gujaf-262	62	153	and	and	CCONJ
gujaf-262	62	154	so	so	ADV
gujaf-262	62	155	forth	forth	ADV
gujaf-262	62	156	.	.	PUNCT
gujaf-262	63	1	guidelines	guideline	NOUN
gujaf-262	63	2	for	for	ADP
gujaf-262	63	3	submission	submission	NOUN
gujaf-262	63	4	and	and	CCONJ
gujaf-262	63	5	manuscript	manuscript	NOUN
gujaf-262	63	6	format	format	VERB
gujaf-262	63	7	the	the	DET
gujaf-262	63	8	submission	submission	NOUN
gujaf-262	63	9	language	language	NOUN
gujaf-262	63	10	is	be	AUX
gujaf-262	63	11	english	english	PROPN
gujaf-262	63	12	and	and	CCONJ
gujaf-262	63	13	must	must	AUX
gujaf-262	63	14	be	be	AUX
gujaf-262	63	15	a	a	DET
gujaf-262	63	16	well	well	ADV
gujaf-262	63	17	-	-	PUNCT
gujaf-262	63	18	researched	research	VERB
gujaf-262	63	19	original	original	ADJ
gujaf-262	63	20	manuscript	manuscript	NOUN
gujaf-262	63	21	that	that	PRON
gujaf-262	63	22	has	have	AUX
gujaf-262	63	23	not	not	PART
gujaf-262	63	24	previously	previously	ADV
gujaf-262	63	25	been	be	AUX
gujaf-262	63	26	submitted	submit	VERB
gujaf-262	63	27	elsewhere	elsewhere	ADV
gujaf-262	63	28	for	for	ADP
gujaf-262	63	29	publication	publication	NOUN
gujaf-262	63	30	.	.	PUNCT
gujaf-262	64	1	the	the	DET
gujaf-262	64	2	paper	paper	NOUN
gujaf-262	64	3	should	should	AUX
gujaf-262	64	4	not	not	PART
gujaf-262	64	5	exceed	exceed	VERB
gujaf-262	64	6	more	more	ADJ
gujaf-262	64	7	than	than	ADP
gujaf-262	64	8	15	15	NUM
gujaf-262	64	9	pages	page	NOUN
gujaf-262	64	10	on	on	ADP
gujaf-262	64	11	a4	a4	NOUN
gujaf-262	64	12	type	type	NOUN
gujaf-262	64	13	paper	paper	NOUN
gujaf-262	64	14	in	in	ADP
gujaf-262	64	15	ms	ms	ADJ
gujaf-262	64	16	-	-	PUNCT
gujaf-262	64	17	word	word	NOUN
gujaf-262	64	18	format	format	NOUN
gujaf-262	64	19	,	,	PUNCT
gujaf-262	64	20	1.5	1.5	NUM
gujaf-262	64	21	-	-	PUNCT
gujaf-262	64	22	line	line	NOUN
gujaf-262	64	23	spacing	spacing	NOUN
gujaf-262	64	24	,	,	PUNCT
gujaf-262	64	25	12	12	NUM
gujaf-262	64	26	font	font	NOUN
gujaf-262	64	27	size	size	NOUN
gujaf-262	64	28	in	in	ADP
gujaf-262	64	29	times	time	NOUN
gujaf-262	64	30	new	new	ADJ
gujaf-262	64	31	roman	roman	NOUN
gujaf-262	64	32	.	.	PUNCT
gujaf-262	65	1	manuscript	manuscript	NOUN
gujaf-262	65	2	should	should	AUX
gujaf-262	65	3	be	be	AUX
gujaf-262	65	4	tested	test	VERB
gujaf-262	65	5	for	for	ADP
gujaf-262	65	6	plagiarism	plagiarism	NOUN
gujaf-262	65	7	before	before	ADP
gujaf-262	65	8	submission	submission	NOUN
gujaf-262	65	9	,	,	PUNCT
gujaf-262	65	10	as	as	SCONJ
gujaf-262	65	11	the	the	DET
gujaf-262	65	12	maximum	maximum	ADJ
gujaf-262	65	13	similarity	similarity	NOUN
gujaf-262	65	14	index	index	NOUN
gujaf-262	65	15	acceptable	acceptable	ADJ
gujaf-262	65	16	by	by	ADP
gujaf-262	65	17	gujaf	gujaf	NOUN
gujaf-262	65	18	is	be	AUX
gujaf-262	65	19	25	25	NUM
gujaf-262	65	20	percent	percent	NOUN
gujaf-262	65	21	.	.	PUNCT
gujaf-262	66	1	furthermore	furthermore	ADV
gujaf-262	66	2	,	,	PUNCT
gujaf-262	66	3	the	the	DET
gujaf-262	66	4	length	length	NOUN
gujaf-262	66	5	of	of	ADP
gujaf-262	66	6	a	a	DET
gujaf-262	66	7	complete	complete	ADJ
gujaf-262	66	8	article	article	NOUN
gujaf-262	66	9	should	should	AUX
gujaf-262	66	10	not	not	PART
gujaf-262	66	11	exceed	exceed	VERB
gujaf-262	66	12	5000	5000	NUM
gujaf-262	66	13	words	word	NOUN
gujaf-262	66	14	including	include	VERB
gujaf-262	66	15	an	an	DET
gujaf-262	66	16	abstract	abstract	NOUN
gujaf-262	66	17	of	of	ADP
gujaf-262	66	18	not	not	PART
gujaf-262	66	19	more	more	ADJ
gujaf-262	66	20	than	than	ADP
gujaf-262	66	21	250	250	NUM
gujaf-262	66	22	words	word	NOUN
gujaf-262	66	23	with	with	ADP
gujaf-262	66	24	a	a	DET
gujaf-262	66	25	minimum	minimum	NOUN
gujaf-262	66	26	of	of	ADP
gujaf-262	66	27	four	four	NUM
gujaf-262	66	28	key	key	ADJ
gujaf-262	66	29	words	word	NOUN
gujaf-262	66	30	immediately	immediately	ADV
gujaf-262	66	31	after	after	ADP
gujaf-262	66	32	the	the	DET
gujaf-262	66	33	abstract	abstract	NOUN
gujaf-262	66	34	.	.	PUNCT
gujaf-262	67	1	all	all	DET
gujaf-262	67	2	references	reference	NOUN
gujaf-262	67	3	including	include	VERB
gujaf-262	67	4	in	in	ADP
gujaf-262	67	5	text	text	NOUN
gujaf-262	67	6	citation	citation	NOUN
gujaf-262	67	7	and	and	CCONJ
gujaf-262	67	8	reference	reference	NOUN
gujaf-262	67	9	list	list	NOUN
gujaf-262	67	10	,	,	PUNCT
gujaf-262	67	11	tables	table	NOUN
gujaf-262	67	12	and	and	CCONJ
gujaf-262	67	13	figures	figure	NOUN
gujaf-262	67	14	should	should	AUX
gujaf-262	67	15	be	be	AUX
gujaf-262	67	16	in	in	ADP
gujaf-262	67	17	line	line	NOUN
gujaf-262	67	18	with	with	ADP
gujaf-262	67	19	apa	apa	PROPN
gujaf-262	67	20	7th	7th	PROPN
gujaf-262	67	21	edition	edition	NOUN
gujaf-262	67	22	publication	publication	NOUN
gujaf-262	67	23	manual	manual	NOUN
gujaf-262	67	24	.	.	PUNCT
gujaf-262	68	1	finally	finally	ADV
gujaf-262	68	2	,	,	PUNCT
gujaf-262	68	3	manuscript	manuscript	NOUN
gujaf-262	68	4	should	should	AUX
gujaf-262	68	5	be	be	AUX
gujaf-262	68	6	send	send	VERB
gujaf-262	68	7	to	to	ADP
gujaf-262	68	8	our	our	PRON
gujaf-262	68	9	email	email	NOUN
gujaf-262	68	10	address	address	NOUN
gujaf-262	68	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-262	68	12	and	and	CCONJ
gujaf-262	68	13	a	a	DET
gujaf-262	68	14	copy	copy	NOUN
gujaf-262	68	15	to	to	ADP
gujaf-262	68	16	our	our	PRON
gujaf-262	68	17	website	website	NOUN
gujaf-262	68	18	on	on	ADP
gujaf-262	68	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-262	68	20	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-262	68	21	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	VERB
gujaf-262	68	22	viii	viii	ADJ
gujaf-262	68	23	publication	publication	NOUN
gujaf-262	68	24	procedure	procedure	NOUN
gujaf-262	68	25	after	after	ADP
gujaf-262	68	26	receiving	receive	VERB
gujaf-262	68	27	a	a	DET
gujaf-262	68	28	manuscript	manuscript	NOUN
gujaf-262	68	29	that	that	PRON
gujaf-262	68	30	is	be	AUX
gujaf-262	68	31	within	within	ADP
gujaf-262	68	32	the	the	DET
gujaf-262	68	33	similarity	similarity	NOUN
gujaf-262	68	34	index	index	NOUN
gujaf-262	68	35	threshold	threshold	NOUN
gujaf-262	68	36	,	,	PUNCT
gujaf-262	68	37	a	a	DET
gujaf-262	68	38	confirmation	confirmation	NOUN
gujaf-262	68	39	email	email	NOUN
gujaf-262	68	40	will	will	AUX
gujaf-262	68	41	be	be	AUX
gujaf-262	68	42	send	send	VERB
gujaf-262	68	43	together	together	ADV
gujaf-262	68	44	with	with	ADP
gujaf-262	68	45	a	a	DET
gujaf-262	68	46	request	request	NOUN
gujaf-262	68	47	to	to	PART
gujaf-262	68	48	pay	pay	VERB
gujaf-262	68	49	a	a	DET
gujaf-262	68	50	review	review	NOUN
gujaf-262	68	51	proceeding	proceeding	NOUN
gujaf-262	68	52	fee	fee	NOUN
gujaf-262	68	53	.	.	PUNCT
gujaf-262	69	1	at	at	ADP
gujaf-262	69	2	this	this	DET
gujaf-262	69	3	point	point	NOUN
gujaf-262	69	4	,	,	PUNCT
gujaf-262	69	5	the	the	DET
gujaf-262	69	6	editorial	editorial	ADJ
gujaf-262	69	7	board	board	NOUN
gujaf-262	69	8	will	will	AUX
gujaf-262	69	9	take	take	VERB
gujaf-262	69	10	a	a	DET
gujaf-262	69	11	decision	decision	NOUN
gujaf-262	69	12	on	on	ADP
gujaf-262	69	13	accepting	accept	VERB
gujaf-262	69	14	,	,	PUNCT
gujaf-262	69	15	rejecting	reject	VERB
gujaf-262	69	16	or	or	CCONJ
gujaf-262	69	17	making	make	VERB
gujaf-262	69	18	a	a	DET
gujaf-262	69	19	resubmission	resubmission	NOUN
gujaf-262	69	20	of	of	ADP
gujaf-262	69	21	the	the	DET
gujaf-262	69	22	manuscript	manuscript	NOUN
gujaf-262	69	23	based	base	VERB
gujaf-262	69	24	on	on	ADP
gujaf-262	69	25	the	the	DET
gujaf-262	69	26	outcome	outcome	NOUN
gujaf-262	69	27	of	of	ADP
gujaf-262	69	28	the	the	DET
gujaf-262	69	29	double	double	ADJ
gujaf-262	69	30	-	-	PUNCT
gujaf-262	69	31	blind	blind	ADJ
gujaf-262	69	32	peer	peer	NOUN
gujaf-262	69	33	review	review	NOUN
gujaf-262	69	34	.	.	PUNCT
gujaf-262	70	1	those	those	DET
gujaf-262	70	2	authors	author	NOUN
gujaf-262	70	3	whose	whose	DET
gujaf-262	70	4	manuscript	manuscript	NOUN
gujaf-262	70	5	were	be	AUX
gujaf-262	70	6	accepted	accept	VERB
gujaf-262	70	7	for	for	ADP
gujaf-262	70	8	publication	publication	NOUN
gujaf-262	70	9	will	will	AUX
gujaf-262	70	10	be	be	AUX
gujaf-262	70	11	asked	ask	VERB
gujaf-262	70	12	to	to	PART
gujaf-262	70	13	pay	pay	VERB
gujaf-262	70	14	a	a	DET
gujaf-262	70	15	publication	publication	NOUN
gujaf-262	70	16	fee	fee	NOUN
gujaf-262	70	17	,	,	PUNCT
gujaf-262	70	18	after	after	ADP
gujaf-262	70	19	effecting	effect	VERB
gujaf-262	70	20	all	all	DET
gujaf-262	70	21	suggested	suggest	VERB
gujaf-262	70	22	corrections	correction	NOUN
gujaf-262	70	23	and	and	CCONJ
gujaf-262	70	24	changes	change	NOUN
gujaf-262	70	25	made	make	VERB
gujaf-262	70	26	on	on	ADP
gujaf-262	70	27	the	the	DET
gujaf-262	70	28	manuscript	manuscript	NOUN
gujaf-262	70	29	.	.	PUNCT
gujaf-262	71	1	all	all	DET
gujaf-262	71	2	corrected	correct	VERB
gujaf-262	71	3	papers	paper	NOUN
gujaf-262	71	4	returned	return	VERB
gujaf-262	71	5	within	within	ADP
gujaf-262	71	6	the	the	DET
gujaf-262	71	7	specified	specify	VERB
gujaf-262	71	8	time	time	NOUN
gujaf-262	71	9	frame	frame	NOUN
gujaf-262	71	10	will	will	AUX
gujaf-262	71	11	be	be	AUX
gujaf-262	71	12	published	publish	VERB
gujaf-262	71	13	in	in	ADP
gujaf-262	71	14	that	that	DET
gujaf-262	71	15	issue	issue	NOUN
gujaf-262	71	16	.	.	PUNCT
gujaf-262	72	1	payment	payment	NOUN
gujaf-262	72	2	details	detail	NOUN
gujaf-262	72	3	bank	bank	NOUN
gujaf-262	72	4	:	:	PUNCT
gujaf-262	72	5	fcmb	fcmb	PROPN
gujaf-262	72	6	account	account	PROPN
gujaf-262	72	7	number	number	NOUN
gujaf-262	72	8	:	:	PUNCT
gujaf-262	72	9	7278465011	7278465011	NUM
gujaf-262	72	10	account	account	NOUN
gujaf-262	72	11	name	name	NOUN
gujaf-262	72	12	:	:	PUNCT
gujaf-262	72	13	gusau	gusau	PROPN
gujaf-262	72	14	journal	journal	NOUN
gujaf-262	72	15	of	of	ADP
gujaf-262	72	16	accounting	accounting	NOUN
gujaf-262	72	17	and	and	CCONJ
gujaf-262	72	18	finance	finance	NOUN
gujaf-262	72	19	for	for	ADP
gujaf-262	72	20	inquiry	inquiry	NOUN
gujaf-262	72	21	the	the	DET
gujaf-262	72	22	head	head	NOUN
gujaf-262	72	23	,	,	PUNCT
gujaf-262	72	24	department	department	NOUN
gujaf-262	72	25	of	of	ADP
gujaf-262	72	26	accounting	accounting	NOUN
gujaf-262	72	27	and	and	CCONJ
gujaf-262	72	28	finance	finance	NOUN
gujaf-262	72	29	,	,	PUNCT
gujaf-262	72	30	federal	federal	ADJ
gujaf-262	72	31	university	university	NOUN
gujaf-262	72	32	gusau	gusau	PROPN
gujaf-262	72	33	,	,	PUNCT
gujaf-262	72	34	zamfara	zamfara	PROPN
gujaf-262	72	35	state	state	PROPN
gujaf-262	72	36	.	.	PUNCT
gujaf-262	73	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-262	74	1	+2348069393824	+2348069393824	PRON
gujaf-262	74	2	for	for	ADP
gujaf-262	74	3	more	more	ADJ
gujaf-262	74	4	information	information	NOUN
gujaf-262	74	5	,	,	PUNCT
gujaf-262	74	6	contact	contact	VERB
gujaf-262	74	7	the	the	DET
gujaf-262	74	8	editor	editor	NOUN
gujaf-262	74	9	-	-	PUNCT
gujaf-262	74	10	in	in	ADP
gujaf-262	74	11	-	-	PUNCT
gujaf-262	74	12	chief	chief	NOUN
gujaf-262	74	13	on	on	ADP
gujaf-262	74	14	+2348067766435	+2348067766435	NUM
gujaf-262	74	15	the	the	DET
gujaf-262	74	16	associate	associate	ADJ
gujaf-262	74	17	editor	editor	NOUN
gujaf-262	74	18	on	on	ADP
gujaf-262	74	19	+2348036057525	+2348036057525	NUM
gujaf-262	74	20	or	or	CCONJ
gujaf-262	74	21	visit	visit	VERB
gujaf-262	74	22	our	our	PRON
gujaf-262	74	23	website	website	NOUN
gujaf-262	74	24	on	on	ADP
gujaf-262	74	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-262	74	26	or	or	CCONJ
gujaf-262	74	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-262	75	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-262	75	2	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-262	75	3	ix	ix	PROPN
gujaf-262	75	4	contents	content	NOUN
gujaf-262	75	5	board	board	NOUN
gujaf-262	75	6	characteristics	characteristic	NOUN
gujaf-262	75	7	and	and	CCONJ
gujaf-262	75	8	financial	financial	ADJ
gujaf-262	75	9	performance	performance	NOUN
gujaf-262	75	10	:	:	PUNCT
gujaf-262	75	11	evidence	evidence	NOUN
gujaf-262	75	12	from	from	ADP
gujaf-262	75	13	listed	list	VERB
gujaf-262	75	14	deposit	deposit	NOUN
gujaf-262	75	15	money	money	NOUN
gujaf-262	75	16	banks	bank	NOUN
gujaf-262	75	17	in	in	ADP
gujaf-262	75	18	nigeria	nigeria	PROPN
gujaf-262	75	19	1	1	NUM
gujaf-262	75	20	abdullahi	abdullahi	PROPN
gujaf-262	75	21	bala	bala	PROPN
gujaf-262	75	22	ado	ado	PROPN
gujaf-262	75	23	,	,	PUNCT
gujaf-262	75	24	norfadzilah	norfadzilah	PROPN
gujaf-262	75	25	nik	nik	PROPN
gujaf-262	75	26	mohd	mohd	PROPN
gujaf-262	75	27	rashid	rashid	PROPN
gujaf-262	75	28	,	,	PUNCT
gujaf-262	75	29	sa’adatu	sa’adatu	PROPN
gujaf-262	75	30	b.	b.	PROPN
gujaf-262	75	31	adam	adam	PROPN
gujaf-262	75	32	,	,	PUNCT
gujaf-262	75	33	binta	binta	PROPN
gujaf-262	75	34	abubakar	abubakar	PROPN
gujaf-262	75	35	nuhu	nuhu	NOUN
gujaf-262	75	36	,	,	PUNCT
gujaf-262	75	37	hassanat	hassanat	PROPN
gujaf-262	75	38	salawu	salawu	NOUN
gujaf-262	75	39	salihu	salihu	PROPN
gujaf-262	75	40	and	and	CCONJ
gujaf-262	75	41	tariro	tariro	VERB
gujaf-262	75	42	masunda	masunda	NOUN
gujaf-262	75	43	welfare	welfare	NOUN
gujaf-262	75	44	,	,	PUNCT
gujaf-262	75	45	inflation	inflation	NOUN
gujaf-262	75	46	,	,	PUNCT
gujaf-262	75	47	and	and	CCONJ
gujaf-262	75	48	pension	pension	NOUN
gujaf-262	75	49	income	income	NOUN
gujaf-262	75	50	inequality	inequality	NOUN
gujaf-262	75	51	among	among	ADP
gujaf-262	75	52	the	the	DET
gujaf-262	75	53	bottom	bottom	NOUN
gujaf-262	75	54	and	and	CCONJ
gujaf-262	75	55	top	top	ADJ
gujaf-262	75	56	income	income	NOUN
gujaf-262	75	57	quintiles	quintile	NOUN
gujaf-262	75	58	and	and	CCONJ
gujaf-262	75	59	decile	decile	NOUN
gujaf-262	75	60	:	:	PUNCT
gujaf-262	75	61	an	an	DET
gujaf-262	75	62	implication	implication	NOUN
gujaf-262	75	63	of	of	ADP
gujaf-262	75	64	kaduna	kaduna	PROPN
gujaf-262	75	65	state	state	PROPN
gujaf-262	75	66	pension	pension	NOUN
gujaf-262	75	67	reform	reform	NOUN
gujaf-262	75	68	18	18	NUM
gujaf-262	75	69	prof	prof	NOUN
gujaf-262	75	70	.	.	PUNCT
gujaf-262	75	71	salamatu	salamatu	PROPN
gujaf-262	75	72	i.	i.	PROPN
gujaf-262	75	73	isah	isah	PROPN
gujaf-262	75	74	,	,	PUNCT
gujaf-262	75	75	ibrahim	ibrahim	PROPN
gujaf-262	75	76	kekere	kekere	PROPN
gujaf-262	75	77	sule	sule	PROPN
gujaf-262	75	78	(	(	PUNCT
gujaf-262	75	79	phd	phd	NOUN
gujaf-262	75	80	)	)	PUNCT
gujaf-262	75	81	political	political	ADJ
gujaf-262	75	82	connection	connection	NOUN
gujaf-262	75	83	,	,	PUNCT
gujaf-262	75	84	audit	audit	NOUN
gujaf-262	75	85	fees	fee	NOUN
gujaf-262	75	86	,	,	PUNCT
gujaf-262	75	87	audit	audit	NOUN
gujaf-262	75	88	quality	quality	NOUN
gujaf-262	75	89	,	,	PUNCT
gujaf-262	75	90	and	and	CCONJ
gujaf-262	75	91	tax	tax	NOUN
gujaf-262	75	92	avoidance	avoidance	NOUN
gujaf-262	75	93	31	31	NUM
gujaf-262	75	94	novita	novita	PROPN
gujaf-262	75	95	dwi	dwi	PROPN
gujaf-262	75	96	damayanti	damayanti	PROPN
gujaf-262	75	97	,	,	PUNCT
gujaf-262	75	98	m	m	VERB
gujaf-262	75	99	khoirurusydi	khoirurusydi	ADJ
gujaf-262	75	100	,	,	PUNCT
gujaf-262	75	101	wuryanandayani	wuryanandayani	ADJ
gujaf-262	75	102	firm	firm	ADJ
gujaf-262	75	103	attributes	attribute	NOUN
gujaf-262	75	104	and	and	CCONJ
gujaf-262	75	105	shareholder	shareholder	NOUN
gujaf-262	75	106	’s	’s	PART
gujaf-262	75	107	wealth	wealth	NOUN
gujaf-262	75	108	of	of	ADP
gujaf-262	75	109	listed	list	VERB
gujaf-262	75	110	deposit	deposit	NOUN
gujaf-262	75	111	money	money	NOUN
gujaf-262	75	112	banks	bank	NOUN
gujaf-262	75	113	in	in	ADP
gujaf-262	75	114	nigeria	nigeria	PROPN
gujaf-262	75	115	47	47	NUM
gujaf-262	75	116	a.a	a.a	PROPN
gujaf-262	75	117	.	.	PROPN
gujaf-262	75	118	mustapha	mustapha	PROPN
gujaf-262	75	119	,	,	PUNCT
gujaf-262	75	120	prof	prof	PROPN
gujaf-262	75	121	.	.	PUNCT
gujaf-262	76	1	m.s	m.s	PROPN
gujaf-262	76	2	.	.	PROPN
gujaf-262	76	3	tijjani	tijjani	PROPN
gujaf-262	76	4	,	,	PUNCT
gujaf-262	76	5	s.	s.	PROPN
gujaf-262	76	6	salami	salami	PROPN
gujaf-262	76	7	phd	phd	PROPN
gujaf-262	76	8	financial	financial	ADJ
gujaf-262	76	9	determinants	determinant	NOUN
gujaf-262	76	10	of	of	ADP
gujaf-262	76	11	entrepreneurship	entrepreneurship	NOUN
gujaf-262	76	12	in	in	ADP
gujaf-262	76	13	nigeria	nigeria	PROPN
gujaf-262	76	14	67	67	NUM
gujaf-262	76	15	precious	precious	ADJ
gujaf-262	76	16	adukwu	adukwu	NOUN
gujaf-262	76	17	,	,	PUNCT
gujaf-262	76	18	hyeladi	hyeladi	PROPN
gujaf-262	76	19	stanley	stanley	PROPN
gujaf-262	76	20	dibal	dibal	PROPN
gujaf-262	76	21	work	work	PROPN
gujaf-262	76	22	environment	environment	PROPN
gujaf-262	76	23	,	,	PUNCT
gujaf-262	76	24	remuneration	remuneration	NOUN
gujaf-262	76	25	and	and	CCONJ
gujaf-262	76	26	accounting	accounting	NOUN
gujaf-262	76	27	lecturers	lecturer	NOUN
gujaf-262	76	28	’	’	PART
gujaf-262	76	29	performance	performance	NOUN
gujaf-262	76	30	in	in	ADP
gujaf-262	76	31	polytechnics	polytechnic	NOUN
gujaf-262	76	32	in	in	ADP
gujaf-262	76	33	north	north	PROPN
gujaf-262	76	34	west	west	PROPN
gujaf-262	76	35	,	,	PUNCT
gujaf-262	76	36	nigeria	nigeria	PROPN
gujaf-262	76	37	88	88	NUM
gujaf-262	76	38	dr	dr	PROPN
gujaf-262	76	39	.	.	PROPN
gujaf-262	76	40	aliyu	aliyu	PROPN
gujaf-262	76	41	abdullahi	abdullahi	PROPN
gujaf-262	76	42	ahmed	ahmed	PROPN
gujaf-262	76	43	,	,	PUNCT
gujaf-262	76	44	rabiatu	rabiatu	NOUN
gujaf-262	76	45	ahmed	ahme	VERB
gujaf-262	76	46	relative	relative	ADJ
gujaf-262	76	47	efficiency	efficiency	NOUN
gujaf-262	76	48	of	of	ADP
gujaf-262	76	49	the	the	DET
gujaf-262	76	50	capital	capital	NOUN
gujaf-262	76	51	market	market	NOUN
gujaf-262	76	52	over	over	ADP
gujaf-262	76	53	the	the	DET
gujaf-262	76	54	money	money	NOUN
gujaf-262	76	55	market	market	NOUN
gujaf-262	76	56	in	in	ADP
gujaf-262	76	57	a	a	DET
gujaf-262	76	58	growth	growth	NOUN
gujaf-262	76	59	-	-	PUNCT
gujaf-262	76	60	financing	financing	NOUN
gujaf-262	76	61	economy	economy	NOUN
gujaf-262	76	62	110	110	NUM
gujaf-262	76	63	adedeji	adedeji	PROPN
gujaf-262	76	64	daniel	daniel	PROPN
gujaf-262	76	65	gbadebo	gbadebo	PROPN
gujaf-262	76	66	board	board	PROPN
gujaf-262	76	67	education	education	PROPN
gujaf-262	76	68	,	,	PUNCT
gujaf-262	76	69	director	director	NOUN
gujaf-262	76	70	's	's	PART
gujaf-262	76	71	age	age	NOUN
gujaf-262	76	72	and	and	CCONJ
gujaf-262	76	73	earnings	earning	NOUN
gujaf-262	76	74	management	management	NOUN
gujaf-262	76	75	of	of	ADP
gujaf-262	76	76	listed	list	VERB
gujaf-262	76	77	deposit	deposit	NOUN
gujaf-262	76	78	money	money	NOUN
gujaf-262	76	79	banks	bank	NOUN
gujaf-262	76	80	in	in	ADP
gujaf-262	76	81	nigeria	nigeria	PROPN
gujaf-262	76	82	131	131	NUM
gujaf-262	76	83	idris	idris	PROPN
gujaf-262	76	84	ibrahimphd	ibrahimphd	PROPN
gujaf-262	76	85	,	,	PUNCT
gujaf-262	76	86	prof	prof	PROPN
gujaf-262	76	87	.	.	PUNCT
gujaf-262	77	1	luka	luka	PROPN
gujaf-262	77	2	mailafia	mailafia	PROPN
gujaf-262	77	3	,	,	PUNCT
gujaf-262	77	4	salami	salami	ADJ
gujaf-262	77	5	suleiman	suleiman	PROPN
gujaf-262	77	6	phd	phd	PROPN
gujaf-262	77	7	ownership	ownership	NOUN
gujaf-262	77	8	concentration	concentration	NOUN
gujaf-262	77	9	’s	’s	PART
gujaf-262	77	10	moderating	moderate	VERB
gujaf-262	77	11	effect	effect	NOUN
gujaf-262	77	12	on	on	ADP
gujaf-262	77	13	dividend	dividend	NOUN
gujaf-262	77	14	payout	payout	NOUN
gujaf-262	77	15	and	and	CCONJ
gujaf-262	77	16	tobin	tobin	NOUN
gujaf-262	77	17	’s	’s	PART
gujaf-262	77	18	q	q	NOUN
gujaf-262	77	19	in	in	ADP
gujaf-262	77	20	the	the	DET
gujaf-262	77	21	nigerian	nigerian	ADJ
gujaf-262	77	22	consumer	consumer	NOUN
gujaf-262	77	23	goods	good	NOUN
gujaf-262	77	24	sector	sector	NOUN
gujaf-262	77	25	.	.	PUNCT
gujaf-262	78	1	149	149	NUM
gujaf-262	78	2	ovbe	ovbe	PROPN
gujaf-262	78	3	simon	simon	PROPN
gujaf-262	78	4	akpadaka	akpadaka	PROPN
gujaf-262	78	5	x	x	PROPN
gujaf-262	78	6	foreign	foreign	ADJ
gujaf-262	78	7	direct	direct	ADJ
gujaf-262	78	8	investment	investment	NOUN
gujaf-262	78	9	,	,	PUNCT
gujaf-262	78	10	renewable	renewable	ADJ
gujaf-262	78	11	energy	energy	NOUN
gujaf-262	78	12	and	and	CCONJ
gujaf-262	78	13	economic	economic	ADJ
gujaf-262	78	14	growth	growth	NOUN
gujaf-262	78	15	:	:	PUNCT
gujaf-262	78	16	an	an	DET
gujaf-262	78	17	empirical	empirical	ADJ
gujaf-262	78	18	analysis	analysis	NOUN
gujaf-262	78	19	from	from	ADP
gujaf-262	78	20	south	south	PROPN
gujaf-262	78	21	africa	africa	PROPN
gujaf-262	78	22	.	.	PUNCT
gujaf-262	79	1	167	167	NUM
gujaf-262	79	2	ahmed	ahmed	PROPN
gujaf-262	79	3	oluwatobi	oluwatobi	PROPN
gujaf-262	79	4	adekunle	adekunle	PROPN
gujaf-262	79	5	impact	impact	NOUN
gujaf-262	79	6	of	of	ADP
gujaf-262	79	7	digital	digital	ADJ
gujaf-262	79	8	financial	financial	ADJ
gujaf-262	79	9	services	service	NOUN
gujaf-262	79	10	on	on	ADP
gujaf-262	79	11	savings	saving	NOUN
gujaf-262	79	12	development	development	NOUN
gujaf-262	79	13	in	in	ADP
gujaf-262	79	14	nigeria	nigeria	PROPN
gujaf-262	79	15	182	182	NUM
gujaf-262	79	16	iro	iro	PROPN
gujaf-262	79	17	,	,	PUNCT
gujaf-262	79	18	onyinyechi	onyinyechi	NOUN
gujaf-262	79	19	adanna	adanna	NOUN
gujaf-262	79	20	,	,	PUNCT
gujaf-262	79	21	eke	eke	ADJ
gujaf-262	79	22	,	,	PUNCT
gujaf-262	79	23	patrick	patrick	PROPN
gujaf-262	79	24	omoruyi	omoruyi	PROPN
gujaf-262	79	25	,	,	PUNCT
gujaf-262	79	26	yunisa	yunisa	PROPN
gujaf-262	79	27	,	,	PUNCT
gujaf-262	79	28	simon	simon	PROPN
gujaf-262	79	29	amodu	amodu	PROPN
gujaf-262	79	30	,	,	PUNCT
gujaf-262	79	31	shekoni	shekoni	NOUN
gujaf-262	79	32	,	,	PUNCT
gujaf-262	79	33	nurudeen	nurudeen	NOUN
gujaf-262	79	34	adebayo	adebayo	PROPN
gujaf-262	79	35	account	account	PROPN
gujaf-262	79	36	receivable	receivable	ADJ
gujaf-262	79	37	management	management	NOUN
gujaf-262	79	38	and	and	CCONJ
gujaf-262	79	39	financial	financial	ADJ
gujaf-262	79	40	performance	performance	NOUN
gujaf-262	79	41	of	of	ADP
gujaf-262	79	42	listed	list	VERB
gujaf-262	79	43	consumer	consumer	NOUN
gujaf-262	79	44	goods	good	NOUN
gujaf-262	79	45	firms	firm	NOUN
gujaf-262	79	46	in	in	ADP
gujaf-262	79	47	nigeria	nigeria	PROPN
gujaf-262	79	48	209	209	NUM
gujaf-262	79	49	umar	umar	PROPN
gujaf-262	79	50	suleiman	suleiman	PROPN
gujaf-262	79	51	abubakar	abubakar	PROPN
gujaf-262	79	52	dabai	dabai	PROPN
gujaf-262	79	53	,	,	PUNCT
gujaf-262	79	54	biyai	biyai	PROPN
gujaf-262	79	55	shepnaan	shepnaan	PROPN
gujaf-262	79	56	,	,	PUNCT
gujaf-262	79	57	hajara	hajara	PROPN
gujaf-262	79	58	abubakar	abubakar	PROPN
gujaf-262	79	59	jimoh	jimoh	PROPN
gujaf-262	79	60	,	,	PUNCT
gujaf-262	79	61	haruna	haruna	PROPN
gujaf-262	79	62	halimah	halimah	PROPN
gujaf-262	79	63	sani	sani	PROPN
gujaf-262	79	64	sambo	sambo	PROPN
gujaf-262	79	65	phd	phd	PROPN
gujaf-262	79	66	stable	stable	ADJ
gujaf-262	79	67	dividend	dividend	NOUN
gujaf-262	79	68	policy	policy	NOUN
gujaf-262	79	69	and	and	CCONJ
gujaf-262	79	70	value	value	NOUN
gujaf-262	79	71	of	of	ADP
gujaf-262	79	72	listed	list	VERB
gujaf-262	79	73	healthcare	healthcare	NOUN
gujaf-262	79	74	firms	firm	NOUN
gujaf-262	79	75	in	in	ADP
gujaf-262	79	76	nigeria	nigeria	PROPN
gujaf-262	79	77	227	227	NUM
gujaf-262	79	78	maimuna	maimuna	PROPN
gujaf-262	79	79	adamu	adamu	PROPN
gujaf-262	79	80	salihu	salihu	PROPN
gujaf-262	79	81	,	,	PUNCT
gujaf-262	79	82	aminu	aminu	PROPN
gujaf-262	79	83	danladi	danladi	PROPN
gujaf-262	79	84	ahmad	ahmad	PROPN
gujaf-262	79	85	,	,	PUNCT
gujaf-262	79	86	zaharaddeen	zaharaddeen	NUM
gujaf-262	79	87	salisu	salisu	ADJ
gujaf-262	79	88	maigoshi	maigoshi	NOUN
gujaf-262	79	89	,	,	PUNCT
gujaf-262	79	90	naja'atu	naja'atu	ADJ
gujaf-262	79	91	bala	bala	NOUN
gujaf-262	79	92	rabiu	rabiu	VERB
gujaf-262	79	93	the	the	DET
gujaf-262	79	94	impact	impact	NOUN
gujaf-262	79	95	of	of	ADP
gujaf-262	79	96	monetary	monetary	ADJ
gujaf-262	79	97	policy	policy	NOUN
gujaf-262	79	98	on	on	ADP
gujaf-262	79	99	small	small	ADJ
gujaf-262	79	100	and	and	CCONJ
gujaf-262	79	101	medium	medium	ADJ
gujaf-262	79	102	scale	scale	NOUN
gujaf-262	79	103	enterprises	enterprise	NOUN
gujaf-262	79	104	(	(	PUNCT
gujaf-262	79	105	smes	sme	NOUN
gujaf-262	79	106	)	)	PUNCT
gujaf-262	79	107	in	in	ADP
gujaf-262	79	108	the	the	DET
gujaf-262	79	109	period	period	NOUN
gujaf-262	79	110	of	of	ADP
gujaf-262	79	111	economic	economic	ADJ
gujaf-262	79	112	crises	crisis	NOUN
gujaf-262	79	113	.	.	PUNCT
gujaf-262	80	1	240	240	NUM
gujaf-262	80	2	ahmed	ahmed	PROPN
gujaf-262	80	3	oluwatobi	oluwatobi	PROPN
gujaf-262	80	4	adekunle	adekunle	PROPN
gujaf-262	80	5	.	.	PUNCT
gujaf-262	81	1	ceo	ceo	NOUN
gujaf-262	81	2	age	age	NOUN
gujaf-262	81	3	and	and	CCONJ
gujaf-262	81	4	gender	gender	NOUN
gujaf-262	81	5	on	on	ADP
gujaf-262	81	6	financial	financial	ADJ
gujaf-262	81	7	distress	distress	NOUN
gujaf-262	81	8	likelihood	likelihood	NOUN
gujaf-262	81	9	of	of	ADP
gujaf-262	81	10	listed	list	VERB
gujaf-262	81	11	deposit	deposit	NOUN
gujaf-262	81	12	money	money	NOUN
gujaf-262	81	13	banks	bank	NOUN
gujaf-262	81	14	in	in	ADP
gujaf-262	81	15	nigeria	nigeria	PROPN
gujaf-262	81	16	:	:	PUNCT
gujaf-262	81	17	moderated	moderate	VERB
gujaf-262	81	18	by	by	ADP
gujaf-262	81	19	risk	risk	NOUN
gujaf-262	81	20	committee	committee	NOUN
gujaf-262	81	21	gender	gender	NOUN
gujaf-262	81	22	254	254	NUM
gujaf-262	81	23	idris	idris	PROPN
gujaf-262	81	24	mohammed	mohammed	PROPN
gujaf-262	81	25	,	,	PUNCT
gujaf-262	81	26	joshua	joshua	PROPN
gujaf-262	81	27	okpanachi	okpanachi	PROPN
gujaf-262	81	28	,	,	PUNCT
gujaf-262	81	29	onipeadabenege	onipeadabenege	PROPN
gujaf-262	81	30	yahaya	yahaya	PROPN
gujaf-262	81	31	,	,	PUNCT
gujaf-262	81	32	suleiman	suleiman	PROPN
gujaf-262	81	33	tauhid	tauhid	PROPN
gujaf-262	81	34	47	47	NUM
gujaf-262	81	35	firm	firm	ADJ
gujaf-262	81	36	attributes	attribute	NOUN
gujaf-262	81	37	and	and	CCONJ
gujaf-262	81	38	shareholder	shareholder	NOUN
gujaf-262	81	39	’s	’s	PART
gujaf-262	81	40	wealth	wealth	NOUN
gujaf-262	81	41	of	of	ADP
gujaf-262	81	42	listed	list	VERB
gujaf-262	81	43	deposit	deposit	NOUN
gujaf-262	81	44	money	money	NOUN
gujaf-262	81	45	banks	bank	NOUN
gujaf-262	81	46	in	in	ADP
gujaf-262	81	47	nigeria	nigeria	PROPN
gujaf-262	81	48	a.a	a.a	PROPN
gujaf-262	81	49	.	.	PROPN
gujaf-262	81	50	mustapha	mustapha	PROPN
gujaf-262	81	51	department	department	PROPN
gujaf-262	81	52	of	of	ADP
gujaf-262	81	53	accounting	accounting	PROPN
gujaf-262	81	54	abu	abu	PROPN
gujaf-262	81	55	business	business	PROPN
gujaf-262	81	56	school	school	PROPN
gujaf-262	81	57	ahmadu	ahmadu	PROPN
gujaf-262	81	58	bello	bello	PROPN
gujaf-262	81	59	university	university	PROPN
gujaf-262	81	60	,	,	PUNCT
gujaf-262	81	61	zaria	zaria	PROPN
gujaf-262	81	62	,	,	PUNCT
gujaf-262	81	63	nigeria	nigeria	PROPN
gujaf-262	81	64	.	.	PUNCT
gujaf-262	82	1	+2348051027286	+2348051027286	ADJ
gujaf-262	82	2	,	,	PUNCT
gujaf-262	82	3	ademustapha234@gmail.com	ademustapha234@gmail.com	X
gujaf-262	82	4	suleiman	suleiman	PROPN
gujaf-262	82	5	salami	salami	PROPN
gujaf-262	82	6	phd	phd	PROPN
gujaf-262	82	7	department	department	PROPN
gujaf-262	82	8	of	of	ADP
gujaf-262	82	9	accounting	accounting	PROPN
gujaf-262	82	10	abu	abu	PROPN
gujaf-262	82	11	business	business	PROPN
gujaf-262	82	12	school	school	PROPN
gujaf-262	82	13	ahmadu	ahmadu	PROPN
gujaf-262	82	14	bello	bello	PROPN
gujaf-262	82	15	university	university	PROPN
gujaf-262	82	16	,	,	PUNCT
gujaf-262	82	17	zaria	zaria	PROPN
gujaf-262	82	18	,	,	PUNCT
gujaf-262	82	19	nigeria	nigeria	PROPN
gujaf-262	82	20	+2348127247501	+2348127247501	NUM
gujaf-262	82	21	,	,	PUNCT
gujaf-262	82	22	suleimanbinsalam@gmail.com	suleimanbinsalam@gmail.com	PROPN
gujaf-262	82	23	prof	prof	PROPN
gujaf-262	82	24	.	.	PUNCT
gujaf-262	83	1	m.s	m.s	PROPN
gujaf-262	83	2	.	.	PROPN
gujaf-262	83	3	tijjani	tijjani	PROPN
gujaf-262	83	4	department	department	PROPN
gujaf-262	83	5	of	of	ADP
gujaf-262	83	6	accounting	account	VERB
gujaf-262	83	7	abu	abu	PROPN
gujaf-262	83	8	business	business	PROPN
gujaf-262	83	9	school	school	PROPN
gujaf-262	83	10	ahmadu	ahmadu	PROPN
gujaf-262	83	11	bello	bello	PROPN
gujaf-262	83	12	university	university	PROPN
gujaf-262	83	13	,	,	PUNCT
gujaf-262	83	14	zaria	zaria	PROPN
gujaf-262	83	15	,	,	PUNCT
gujaf-262	83	16	nigeria	nigeria	PROPN
gujaf-262	83	17	.	.	PUNCT
gujaf-262	83	18	+2348035881159	+2348035881159	NUM
gujaf-262	83	19	,	,	PUNCT
gujaf-262	83	20	tijjanims@gmail.com	tijjanims@gmail.com	X
gujaf-262	84	1	abstract	abstract	NOUN
gujaf-262	84	2	this	this	DET
gujaf-262	84	3	study	study	NOUN
gujaf-262	84	4	investigated	investigate	VERB
gujaf-262	84	5	the	the	DET
gujaf-262	84	6	effect	effect	NOUN
gujaf-262	84	7	of	of	ADP
gujaf-262	84	8	firm	firm	ADJ
gujaf-262	84	9	attributes	attribute	NOUN
gujaf-262	84	10	on	on	ADP
gujaf-262	84	11	shareholders	shareholder	NOUN
gujaf-262	84	12	’	'	PUNCT
gujaf-262	84	13	wealth	wealth	NOUN
gujaf-262	84	14	of	of	ADP
gujaf-262	84	15	listed	list	VERB
gujaf-262	84	16	deposit	deposit	NOUN
gujaf-262	84	17	money	money	NOUN
gujaf-262	84	18	banks	bank	NOUN
gujaf-262	84	19	in	in	ADP
gujaf-262	84	20	nigeria	nigeria	PROPN
gujaf-262	84	21	.	.	PUNCT
gujaf-262	85	1	this	this	DET
gujaf-262	85	2	paper	paper	NOUN
gujaf-262	85	3	examined	examine	VERB
gujaf-262	85	4	the	the	DET
gujaf-262	85	5	effect	effect	NOUN
gujaf-262	85	6	of	of	ADP
gujaf-262	85	7	firm	firm	ADJ
gujaf-262	85	8	attributes	attribute	NOUN
gujaf-262	85	9	on	on	ADP
gujaf-262	85	10	the	the	DET
gujaf-262	85	11	shareholders	shareholder	NOUN
gujaf-262	85	12	’	’	PART
gujaf-262	85	13	wealth	wealth	NOUN
gujaf-262	85	14	of	of	ADP
gujaf-262	85	15	listed	list	VERB
gujaf-262	85	16	deposit	deposit	NOUN
gujaf-262	85	17	money	money	NOUN
gujaf-262	85	18	banks	bank	NOUN
gujaf-262	85	19	in	in	ADP
gujaf-262	85	20	nigeria	nigeria	PROPN
gujaf-262	85	21	.	.	PUNCT
gujaf-262	86	1	the	the	DET
gujaf-262	86	2	study	study	NOUN
gujaf-262	86	3	population	population	NOUN
gujaf-262	86	4	consists	consist	VERB
gujaf-262	86	5	of	of	ADP
gujaf-262	86	6	fifteen	fifteen	NUM
gujaf-262	86	7	(	(	PUNCT
gujaf-262	86	8	15	15	NUM
gujaf-262	86	9	)	)	PUNCT
gujaf-262	86	10	listed	list	VERB
gujaf-262	86	11	deposit	deposit	NOUN
gujaf-262	86	12	money	money	NOUN
gujaf-262	86	13	banks	bank	NOUN
gujaf-262	86	14	in	in	ADP
gujaf-262	86	15	nigeria	nigeria	PROPN
gujaf-262	86	16	as	as	ADP
gujaf-262	86	17	at	at	ADP
gujaf-262	86	18	31st	31st	NOUN
gujaf-262	86	19	december	december	PROPN
gujaf-262	86	20	2022	2022	NUM
gujaf-262	86	21	,	,	PUNCT
gujaf-262	86	22	filtered	filter	VERB
gujaf-262	86	23	to	to	ADP
gujaf-262	86	24	13	13	NUM
gujaf-262	86	25	listed	list	VERB
gujaf-262	86	26	deposit	deposit	NOUN
gujaf-262	86	27	money	money	NOUN
gujaf-262	86	28	banks	bank	NOUN
gujaf-262	86	29	whose	whose	DET
gujaf-262	86	30	data	datum	NOUN
gujaf-262	86	31	were	be	AUX
gujaf-262	86	32	extracted	extract	VERB
gujaf-262	86	33	and	and	CCONJ
gujaf-262	86	34	studied	study	VERB
gujaf-262	86	35	between	between	ADP
gujaf-262	86	36	2010	2010	NUM
gujaf-262	86	37	to	to	ADP
gujaf-262	86	38	2022	2022	NUM
gujaf-262	86	39	.	.	PUNCT
gujaf-262	87	1	multiple	multiple	ADJ
gujaf-262	87	2	regression	regression	NOUN
gujaf-262	87	3	techniques	technique	NOUN
gujaf-262	87	4	using	use	VERB
gujaf-262	87	5	robust	robust	ADJ
gujaf-262	87	6	ordinary	ordinary	ADJ
gujaf-262	87	7	least	least	ADJ
gujaf-262	87	8	square	square	ADJ
gujaf-262	87	9	(	(	PUNCT
gujaf-262	87	10	ols	ol	NOUN
gujaf-262	87	11	)	)	PUNCT
gujaf-262	87	12	due	due	ADP
gujaf-262	87	13	to	to	ADP
gujaf-262	87	14	the	the	DET
gujaf-262	87	15	pooled	pooled	ADJ
gujaf-262	87	16	nature	nature	NOUN
gujaf-262	87	17	of	of	ADP
gujaf-262	87	18	the	the	DET
gujaf-262	87	19	data	datum	NOUN
gujaf-262	87	20	used	use	VERB
gujaf-262	87	21	,	,	PUNCT
gujaf-262	87	22	and	and	CCONJ
gujaf-262	87	23	estimation	estimation	NOUN
gujaf-262	87	24	was	be	AUX
gujaf-262	87	25	employed	employ	VERB
gujaf-262	87	26	in	in	ADP
gujaf-262	87	27	analyzing	analyze	VERB
gujaf-262	87	28	the	the	DET
gujaf-262	87	29	data	datum	NOUN
gujaf-262	87	30	obtained	obtain	VERB
gujaf-262	87	31	from	from	ADP
gujaf-262	87	32	the	the	DET
gujaf-262	87	33	audited	audit	VERB
gujaf-262	87	34	annual	annual	ADJ
gujaf-262	87	35	reports	report	NOUN
gujaf-262	87	36	and	and	CCONJ
gujaf-262	87	37	accounts	account	NOUN
gujaf-262	87	38	of	of	ADP
gujaf-262	87	39	sampled	sample	VERB
gujaf-262	87	40	firms	firm	NOUN
gujaf-262	87	41	.	.	PUNCT
gujaf-262	88	1	the	the	DET
gujaf-262	88	2	study	study	NOUN
gujaf-262	88	3	found	find	VERB
gujaf-262	88	4	that	that	SCONJ
gujaf-262	88	5	all	all	DET
gujaf-262	88	6	the	the	DET
gujaf-262	88	7	independent	independent	ADJ
gujaf-262	88	8	variables	variable	NOUN
gujaf-262	88	9	,	,	PUNCT
gujaf-262	88	10	namely	namely	ADV
gujaf-262	88	11	,	,	PUNCT
gujaf-262	88	12	capital	capital	NOUN
gujaf-262	88	13	adequacy	adequacy	NOUN
gujaf-262	88	14	ratio	ratio	NOUN
gujaf-262	88	15	,	,	PUNCT
gujaf-262	88	16	credit	credit	NOUN
gujaf-262	88	17	risk	risk	NOUN
gujaf-262	88	18	,	,	PUNCT
gujaf-262	88	19	return	return	VERB
gujaf-262	88	20	on	on	ADP
gujaf-262	88	21	equity	equity	NOUN
gujaf-262	88	22	,	,	PUNCT
gujaf-262	88	23	and	and	CCONJ
gujaf-262	88	24	cost	cost	NOUN
gujaf-262	88	25	efficiency	efficiency	NOUN
gujaf-262	88	26	,	,	PUNCT
gujaf-262	88	27	have	have	VERB
gujaf-262	88	28	a	a	DET
gujaf-262	88	29	positive	positive	ADJ
gujaf-262	88	30	significant	significant	ADJ
gujaf-262	88	31	effect	effect	NOUN
gujaf-262	88	32	on	on	ADP
gujaf-262	88	33	the	the	DET
gujaf-262	88	34	share	share	NOUN
gujaf-262	88	35	prices	price	NOUN
gujaf-262	88	36	of	of	ADP
gujaf-262	88	37	listed	list	VERB
gujaf-262	88	38	deposit	deposit	NOUN
gujaf-262	88	39	money	money	NOUN
gujaf-262	88	40	banks	bank	NOUN
gujaf-262	88	41	in	in	ADP
gujaf-262	88	42	nigeria	nigeria	PROPN
gujaf-262	88	43	,	,	PUNCT
gujaf-262	88	44	in	in	ADP
gujaf-262	88	45	view	view	NOUN
gujaf-262	88	46	of	of	ADP
gujaf-262	88	47	the	the	DET
gujaf-262	88	48	findings	finding	NOUN
gujaf-262	88	49	,	,	PUNCT
gujaf-262	88	50	this	this	DET
gujaf-262	88	51	study	study	NOUN
gujaf-262	88	52	recommend	recommend	VERB
gujaf-262	88	53	that	that	SCONJ
gujaf-262	88	54	management	management	NOUN
gujaf-262	88	55	and	and	CCONJ
gujaf-262	88	56	other	other	ADJ
gujaf-262	88	57	stakeholders	stakeholder	NOUN
gujaf-262	88	58	in	in	ADP
gujaf-262	88	59	nigerian	nigerian	ADJ
gujaf-262	88	60	banking	banking	NOUN
gujaf-262	88	61	should	should	AUX
gujaf-262	88	62	ensure	ensure	VERB
gujaf-262	88	63	that	that	SCONJ
gujaf-262	88	64	the	the	DET
gujaf-262	88	65	optimum	optimum	ADJ
gujaf-262	88	66	level	level	NOUN
gujaf-262	88	67	of	of	ADP
gujaf-262	88	68	capital	capital	NOUN
gujaf-262	88	69	adequacy	adequacy	NOUN
gujaf-262	88	70	is	be	AUX
gujaf-262	88	71	maintained	maintain	VERB
gujaf-262	88	72	,	,	PUNCT
gujaf-262	88	73	maintain	maintain	VERB
gujaf-262	88	74	an	an	DET
gujaf-262	88	75	optimal	optimal	ADJ
gujaf-262	88	76	level	level	NOUN
gujaf-262	88	77	of	of	ADP
gujaf-262	88	78	credit	credit	NOUN
gujaf-262	88	79	risk	risk	NOUN
gujaf-262	88	80	while	while	SCONJ
gujaf-262	88	81	avoiding	avoid	VERB
gujaf-262	88	82	excessive	excessive	ADJ
gujaf-262	88	83	risk	risk	NOUN
gujaf-262	88	84	-	-	PUNCT
gujaf-262	88	85	taking	taking	NOUN
gujaf-262	88	86	,	,	PUNCT
gujaf-262	88	87	maximize	maximize	VERB
gujaf-262	88	88	the	the	DET
gujaf-262	88	89	bank	bank	NOUN
gujaf-262	88	90	’s	’s	PART
gujaf-262	88	91	profitability	profitability	NOUN
gujaf-262	88	92	and	and	CCONJ
gujaf-262	88	93	cost	cost	NOUN
gujaf-262	88	94	efficiency	efficiency	NOUN
gujaf-262	88	95	,	,	PUNCT
gujaf-262	88	96	to	to	PART
gujaf-262	88	97	enable	enable	VERB
gujaf-262	88	98	deposit	deposit	NOUN
gujaf-262	88	99	money	money	NOUN
gujaf-262	88	100	bank	bank	NOUN
gujaf-262	88	101	continue	continue	VERB
gujaf-262	88	102	to	to	PART
gujaf-262	88	103	discharge	discharge	VERB
gujaf-262	88	104	their	their	PRON
gujaf-262	88	105	function	function	NOUN
gujaf-262	88	106	effectively	effectively	ADV
gujaf-262	88	107	to	to	ADP
gujaf-262	88	108	the	the	DET
gujaf-262	88	109	society	society	NOUN
gujaf-262	88	110	while	while	SCONJ
gujaf-262	88	111	protecting	protect	VERB
gujaf-262	88	112	the	the	DET
gujaf-262	88	113	interest	interest	NOUN
gujaf-262	88	114	of	of	ADP
gujaf-262	88	115	,	,	PUNCT
gujaf-262	88	116	and	and	CCONJ
gujaf-262	88	117	maximizing	maximize	VERB
gujaf-262	88	118	the	the	DET
gujaf-262	88	119	wealth	wealth	NOUN
gujaf-262	88	120	of	of	ADP
gujaf-262	88	121	the	the	DET
gujaf-262	88	122	shareholders	shareholder	NOUN
gujaf-262	88	123	at	at	ADP
gujaf-262	88	124	the	the	DET
gujaf-262	88	125	same	same	ADJ
gujaf-262	88	126	time	time	NOUN
gujaf-262	88	127	.	.	PUNCT
gujaf-262	89	1	i	i	PRON
gujaf-262	89	2	certified	certify	VERB
gujaf-262	89	3	.	.	PUNCT
gujaf-262	90	1	this	this	DET
gujaf-262	90	2	paper	paper	NOUN
gujaf-262	90	3	is	be	AUX
gujaf-262	90	4	my	my	PRON
gujaf-262	90	5	work	work	NOUN
gujaf-262	90	6	and	and	CCONJ
gujaf-262	90	7	the	the	DET
gujaf-262	90	8	combination	combination	NOUN
gujaf-262	90	9	of	of	ADP
gujaf-262	90	10	variables	variable	NOUN
gujaf-262	90	11	used	use	VERB
gujaf-262	90	12	is	be	AUX
gujaf-262	90	13	not	not	PART
gujaf-262	90	14	copied	copy	VERB
gujaf-262	90	15	from	from	ADP
gujaf-262	90	16	any	any	DET
gujaf-262	90	17	source	source	NOUN
gujaf-262	90	18	.	.	PUNCT
gujaf-262	91	1	keywords	keyword	NOUN
gujaf-262	91	2	:	:	PUNCT
gujaf-262	91	3	capital	capital	NOUN
gujaf-262	91	4	adequacy	adequacy	NOUN
gujaf-262	91	5	,	,	PUNCT
gujaf-262	91	6	cost	cost	NOUN
gujaf-262	91	7	efficiency	efficiency	NOUN
gujaf-262	91	8	,	,	PUNCT
gujaf-262	91	9	credit	credit	NOUN
gujaf-262	91	10	risk	risk	NOUN
gujaf-262	91	11	,	,	PUNCT
gujaf-262	91	12	profitability	profitability	NOUN
gujaf-262	91	13	and	and	CCONJ
gujaf-262	91	14	shareholders	shareholder	NOUN
gujaf-262	91	15	wealth	wealth	NOUN
gujaf-262	91	16	mailto:ademustapha234@gmail.com	mailto:ademustapha234@gmail.com	PROPN
gujaf-262	91	17	mailto:tijjanims@gmail.com	mailto:tijjanims@gmail.com	X
gujaf-262	92	1	48	48	NUM
gujaf-262	92	2	1	1	NUM
gujaf-262	92	3	.	.	PUNCT
gujaf-262	92	4	introduction	introduction	NOUN
gujaf-262	92	5	shareholders	shareholder	NOUN
gujaf-262	92	6	’	'	PUNCT
gujaf-262	92	7	wealth	wealth	NOUN
gujaf-262	92	8	is	be	AUX
gujaf-262	92	9	the	the	DET
gujaf-262	92	10	level	level	NOUN
gujaf-262	92	11	of	of	ADP
gujaf-262	92	12	investment	investment	NOUN
gujaf-262	92	13	and	and	CCONJ
gujaf-262	92	14	returns	return	NOUN
gujaf-262	92	15	on	on	ADP
gujaf-262	92	16	equity	equity	NOUN
gujaf-262	92	17	stakeholders	stakeholder	NOUN
gujaf-262	92	18	'	'	PART
gujaf-262	92	19	stake	stake	NOUN
gujaf-262	92	20	in	in	ADP
gujaf-262	92	21	a	a	DET
gujaf-262	92	22	firm	firm	NOUN
gujaf-262	92	23	.	.	PUNCT
gujaf-262	93	1	shareholders	shareholder	NOUN
gujaf-262	93	2	’	'	PUNCT
gujaf-262	93	3	wealth	wealth	NOUN
gujaf-262	93	4	is	be	AUX
gujaf-262	93	5	most	most	ADJ
gujaf-262	93	6	companies	company	NOUN
gujaf-262	93	7	'	'	PART
gujaf-262	93	8	foundational	foundational	ADJ
gujaf-262	93	9	and	and	CCONJ
gujaf-262	93	10	formational	formational	ADJ
gujaf-262	93	11	funding	funding	NOUN
gujaf-262	93	12	source	source	NOUN
gujaf-262	93	13	.	.	PUNCT
gujaf-262	94	1	this	this	PRON
gujaf-262	94	2	makes	make	VERB
gujaf-262	94	3	it	it	PRON
gujaf-262	94	4	to	to	PART
gujaf-262	94	5	be	be	AUX
gujaf-262	94	6	critical	critical	ADJ
gujaf-262	94	7	to	to	ADP
gujaf-262	94	8	the	the	DET
gujaf-262	94	9	existence	existence	NOUN
gujaf-262	94	10	of	of	ADP
gujaf-262	94	11	limited	limited	ADJ
gujaf-262	94	12	liability	liability	NOUN
gujaf-262	94	13	companies	company	NOUN
gujaf-262	94	14	.	.	PUNCT
gujaf-262	95	1	many	many	ADJ
gujaf-262	95	2	scholars	scholar	NOUN
gujaf-262	95	3	have	have	AUX
gujaf-262	95	4	argued	argue	VERB
gujaf-262	95	5	the	the	DET
gujaf-262	95	6	importance	importance	NOUN
gujaf-262	95	7	of	of	ADP
gujaf-262	95	8	maximizing	maximize	VERB
gujaf-262	95	9	shareholders	shareholder	NOUN
gujaf-262	95	10	’	'	PUNCT
gujaf-262	95	11	wealth	wealth	NOUN
gujaf-262	95	12	.	.	PUNCT
gujaf-262	96	1	it	it	PRON
gujaf-262	96	2	was	be	AUX
gujaf-262	96	3	asserted	assert	VERB
gujaf-262	96	4	by	by	ADP
gujaf-262	96	5	booth	booth	NOUN
gujaf-262	96	6	,	,	PUNCT
gujaf-262	96	7	1998	1998	NUM
gujaf-262	96	8	,	,	PUNCT
gujaf-262	96	9	that	that	SCONJ
gujaf-262	96	10	,	,	PUNCT
gujaf-262	96	11	without	without	ADP
gujaf-262	96	12	prejudice	prejudice	NOUN
gujaf-262	96	13	to	to	ADP
gujaf-262	96	14	the	the	DET
gujaf-262	96	15	fact	fact	NOUN
gujaf-262	96	16	that	that	SCONJ
gujaf-262	96	17	certain	certain	ADJ
gujaf-262	96	18	other	other	ADJ
gujaf-262	96	19	stakeholders	stakeholder	NOUN
gujaf-262	96	20	have	have	AUX
gujaf-262	96	21	claims	claim	NOUN
gujaf-262	96	22	on	on	ADP
gujaf-262	96	23	the	the	DET
gujaf-262	96	24	company	company	NOUN
gujaf-262	96	25	,	,	PUNCT
gujaf-262	96	26	shareholder	shareholder	NOUN
gujaf-262	96	27	value	value	NOUN
gujaf-262	96	28	is	be	AUX
gujaf-262	96	29	the	the	DET
gujaf-262	96	30	goal	goal	NOUN
gujaf-262	96	31	of	of	ADP
gujaf-262	96	32	a	a	DET
gujaf-262	96	33	company	company	NOUN
gujaf-262	96	34	;	;	PUNCT
gujaf-262	96	35	it	it	PRON
gujaf-262	96	36	is	be	AUX
gujaf-262	96	37	critical	critical	ADJ
gujaf-262	96	38	to	to	PART
gujaf-262	96	39	investigate	investigate	VERB
gujaf-262	96	40	value	value	NOUN
gujaf-262	96	41	-	-	PUNCT
gujaf-262	96	42	based	base	VERB
gujaf-262	96	43	management	management	NOUN
gujaf-262	96	44	in	in	ADP
gujaf-262	96	45	order	order	NOUN
gujaf-262	96	46	to	to	PART
gujaf-262	96	47	support	support	VERB
gujaf-262	96	48	the	the	DET
gujaf-262	96	49	concepts	concept	NOUN
gujaf-262	96	50	of	of	ADP
gujaf-262	96	51	value	value	NOUN
gujaf-262	96	52	creation	creation	NOUN
gujaf-262	96	53	properly	properly	ADV
gujaf-262	96	54	and	and	CCONJ
gujaf-262	96	55	therefore	therefore	ADV
gujaf-262	96	56	address	address	VERB
gujaf-262	96	57	issues	issue	NOUN
gujaf-262	96	58	that	that	PRON
gujaf-262	96	59	are	be	AUX
gujaf-262	96	60	essential	essential	ADJ
gujaf-262	96	61	to	to	ADP
gujaf-262	96	62	business	business	NOUN
gujaf-262	96	63	owners	owner	NOUN
gujaf-262	96	64	(	(	PUNCT
gujaf-262	96	65	jackson	jackson	PROPN
gujaf-262	96	66	,	,	PUNCT
gujaf-262	96	67	1998	1998	NUM
gujaf-262	96	68	)	)	PUNCT
gujaf-262	96	69	.	.	PUNCT
gujaf-262	97	1	shareholders	shareholder	NOUN
gujaf-262	97	2	’	’	PART
gujaf-262	97	3	wealth	wealth	NOUN
gujaf-262	97	4	and	and	CCONJ
gujaf-262	97	5	its	its	PRON
gujaf-262	97	6	maximization	maximization	NOUN
gujaf-262	97	7	depend	depend	VERB
gujaf-262	97	8	on	on	ADP
gujaf-262	97	9	many	many	ADJ
gujaf-262	97	10	factors	factor	NOUN
gujaf-262	97	11	termed	term	VERB
gujaf-262	97	12	firm	firm	ADJ
gujaf-262	97	13	attributes	attribute	NOUN
gujaf-262	97	14	or	or	CCONJ
gujaf-262	97	15	characteristics	characteristic	NOUN
gujaf-262	97	16	.	.	PUNCT
gujaf-262	98	1	some	some	PRON
gujaf-262	98	2	are	be	AUX
gujaf-262	98	3	internal	internal	ADJ
gujaf-262	98	4	to	to	ADP
gujaf-262	98	5	the	the	DET
gujaf-262	98	6	firm	firm	NOUN
gujaf-262	98	7	,	,	PUNCT
gujaf-262	98	8	while	while	SCONJ
gujaf-262	98	9	some	some	PRON
gujaf-262	98	10	are	be	AUX
gujaf-262	98	11	external	external	ADJ
gujaf-262	98	12	.	.	PUNCT
gujaf-262	99	1	academic	academic	ADJ
gujaf-262	99	2	studies	study	NOUN
gujaf-262	99	3	have	have	VERB
gujaf-262	99	4	varied	varied	ADJ
gujaf-262	99	5	perspectives	perspective	NOUN
gujaf-262	99	6	on	on	ADP
gujaf-262	99	7	the	the	DET
gujaf-262	99	8	meaning	meaning	NOUN
gujaf-262	99	9	and	and	CCONJ
gujaf-262	99	10	components	component	NOUN
gujaf-262	99	11	of	of	ADP
gujaf-262	99	12	corporate	corporate	ADJ
gujaf-262	99	13	business	business	NOUN
gujaf-262	99	14	characteristics	characteristic	NOUN
gujaf-262	99	15	.	.	PUNCT
gujaf-262	100	1	typical	typical	ADJ
gujaf-262	100	2	examples	example	NOUN
gujaf-262	100	3	include	include	VERB
gujaf-262	100	4	liquidity	liquidity	NOUN
gujaf-262	100	5	,	,	PUNCT
gujaf-262	100	6	firm	firm	ADJ
gujaf-262	100	7	size	size	NOUN
gujaf-262	100	8	,	,	PUNCT
gujaf-262	100	9	growth	growth	NOUN
gujaf-262	100	10	,	,	PUNCT
gujaf-262	100	11	interest	interest	NOUN
gujaf-262	100	12	coverage	coverage	NOUN
gujaf-262	100	13	ratio	ratio	NOUN
gujaf-262	100	14	,	,	PUNCT
gujaf-262	100	15	profitability	profitability	NOUN
gujaf-262	100	16	,	,	PUNCT
gujaf-262	100	17	risk	risk	NOUN
gujaf-262	100	18	,	,	PUNCT
gujaf-262	100	19	tangibility	tangibility	NOUN
gujaf-262	100	20	,	,	PUNCT
gujaf-262	100	21	and	and	CCONJ
gujaf-262	100	22	investment	investment	NOUN
gujaf-262	100	23	opportunity	opportunity	NOUN
gujaf-262	100	24	(	(	PUNCT
gujaf-262	100	25	suhaila	suhaila	PROPN
gujaf-262	100	26	,	,	PUNCT
gujaf-262	100	27	et	et	PROPN
gujaf-262	100	28	al	al	PROPN
gujaf-262	100	29	,	,	PUNCT
gujaf-262	100	30	2008	2008	NUM
gujaf-262	100	31	)	)	PUNCT
gujaf-262	100	32	.	.	PUNCT
gujaf-262	101	1	other	other	ADJ
gujaf-262	101	2	factors	factor	NOUN
gujaf-262	101	3	could	could	AUX
gujaf-262	101	4	be	be	AUX
gujaf-262	101	5	the	the	DET
gujaf-262	101	6	firm	firm	NOUN
gujaf-262	101	7	's	's	PART
gujaf-262	101	8	size	size	NOUN
gujaf-262	101	9	,	,	PUNCT
gujaf-262	101	10	age	age	NOUN
gujaf-262	101	11	,	,	PUNCT
gujaf-262	101	12	cash	cash	NOUN
gujaf-262	101	13	flow	flow	NOUN
gujaf-262	101	14	,	,	PUNCT
gujaf-262	101	15	leverage	leverage	NOUN
gujaf-262	101	16	,	,	PUNCT
gujaf-262	101	17	dividend	dividend	NOUN
gujaf-262	101	18	,	,	PUNCT
gujaf-262	101	19	internal	internal	ADJ
gujaf-262	101	20	governance	governance	NOUN
gujaf-262	101	21	systems	system	NOUN
gujaf-262	101	22	,	,	PUNCT
gujaf-262	101	23	and	and	CCONJ
gujaf-262	101	24	operational	operational	ADJ
gujaf-262	101	25	expenditures	expenditure	NOUN
gujaf-262	101	26	(	(	PUNCT
gujaf-262	101	27	abdullahi	abdullahi	PROPN
gujaf-262	101	28	,	,	PUNCT
gujaf-262	101	29	2016	2016	NUM
gujaf-262	101	30	)	)	PUNCT
gujaf-262	101	31	.	.	PUNCT
gujaf-262	102	1	this	this	PRON
gujaf-262	102	2	suggests	suggest	VERB
gujaf-262	102	3	that	that	SCONJ
gujaf-262	102	4	firm	firm	ADJ
gujaf-262	102	5	attributes	attribute	NOUN
gujaf-262	102	6	have	have	VERB
gujaf-262	102	7	a	a	DET
gujaf-262	102	8	bearing	bearing	NOUN
gujaf-262	102	9	on	on	ADP
gujaf-262	102	10	maximizing	maximize	VERB
gujaf-262	102	11	shareholders	shareholder	NOUN
gujaf-262	102	12	'	'	PART
gujaf-262	102	13	wealth	wealth	NOUN
gujaf-262	102	14	.	.	PUNCT
gujaf-262	103	1	firm	firm	ADJ
gujaf-262	103	2	attributes	attribute	NOUN
gujaf-262	103	3	studied	study	VERB
gujaf-262	103	4	in	in	ADP
gujaf-262	103	5	this	this	DET
gujaf-262	103	6	work	work	NOUN
gujaf-262	103	7	include	include	VERB
gujaf-262	103	8	capital	capital	NOUN
gujaf-262	103	9	adequacy	adequacy	NOUN
gujaf-262	103	10	,	,	PUNCT
gujaf-262	103	11	credit	credit	NOUN
gujaf-262	103	12	risk	risk	NOUN
gujaf-262	103	13	,	,	PUNCT
gujaf-262	103	14	profitability	profitability	NOUN
gujaf-262	103	15	,	,	PUNCT
gujaf-262	103	16	and	and	CCONJ
gujaf-262	103	17	cost	cost	NOUN
gujaf-262	103	18	efficiency	efficiency	NOUN
gujaf-262	103	19	,	,	PUNCT
gujaf-262	103	20	and	and	CCONJ
gujaf-262	103	21	their	their	PRON
gujaf-262	103	22	effect	effect	NOUN
gujaf-262	103	23	on	on	ADP
gujaf-262	103	24	shareholders	shareholder	NOUN
gujaf-262	103	25	'	'	PART
gujaf-262	103	26	wealth	wealth	NOUN
gujaf-262	103	27	being	be	AUX
gujaf-262	103	28	the	the	DET
gujaf-262	103	29	proxy	proxy	NOUN
gujaf-262	103	30	for	for	ADP
gujaf-262	103	31	shareholder	shareholder	NOUN
gujaf-262	103	32	wealth	wealth	NOUN
gujaf-262	103	33	adopted	adopt	VERB
gujaf-262	103	34	in	in	ADP
gujaf-262	103	35	this	this	DET
gujaf-262	103	36	study	study	NOUN
gujaf-262	103	37	.	.	PUNCT
gujaf-262	104	1	the	the	DET
gujaf-262	104	2	importance	importance	NOUN
gujaf-262	104	3	of	of	ADP
gujaf-262	104	4	maximizing	maximize	VERB
gujaf-262	104	5	the	the	DET
gujaf-262	104	6	shareholders	shareholder	NOUN
gujaf-262	104	7	'	'	PART
gujaf-262	104	8	wealth	wealth	NOUN
gujaf-262	104	9	owing	owe	VERB
gujaf-262	104	10	to	to	ADP
gujaf-262	104	11	their	their	PRON
gujaf-262	104	12	critical	critical	ADJ
gujaf-262	104	13	role	role	NOUN
gujaf-262	104	14	in	in	ADP
gujaf-262	104	15	the	the	DET
gujaf-262	104	16	formation	formation	NOUN
gujaf-262	104	17	and	and	CCONJ
gujaf-262	104	18	effective	effective	ADJ
gujaf-262	104	19	running	running	NOUN
gujaf-262	104	20	of	of	ADP
gujaf-262	104	21	limited	limited	ADJ
gujaf-262	104	22	liability	liability	NOUN
gujaf-262	104	23	companies	company	NOUN
gujaf-262	104	24	can	can	AUX
gujaf-262	104	25	not	not	PART
gujaf-262	104	26	be	be	AUX
gujaf-262	104	27	overemphasized	overemphasize	VERB
gujaf-262	104	28	,	,	PUNCT
gujaf-262	104	29	especially	especially	ADV
gujaf-262	104	30	given	give	VERB
gujaf-262	104	31	that	that	SCONJ
gujaf-262	104	32	they	they	PRON
gujaf-262	104	33	are	be	AUX
gujaf-262	104	34	the	the	DET
gujaf-262	104	35	major	major	ADJ
gujaf-262	104	36	risk	risk	NOUN
gujaf-262	104	37	takers	taker	NOUN
gujaf-262	104	38	in	in	ADP
gujaf-262	104	39	the	the	DET
gujaf-262	104	40	company	company	NOUN
gujaf-262	104	41	's	's	PART
gujaf-262	104	42	affairs	affair	NOUN
gujaf-262	104	43	.	.	PUNCT
gujaf-262	105	1	scholars	scholar	NOUN
gujaf-262	105	2	have	have	AUX
gujaf-262	105	3	argued	argue	VERB
gujaf-262	105	4	on	on	ADP
gujaf-262	105	5	the	the	DET
gujaf-262	105	6	critical	critical	ADJ
gujaf-262	105	7	position	position	NOUN
gujaf-262	105	8	the	the	DET
gujaf-262	105	9	equity	equity	NOUN
gujaf-262	105	10	stockholder	stockholder	NOUN
gujaf-262	105	11	hold	hold	VERB
gujaf-262	105	12	in	in	ADP
gujaf-262	105	13	any	any	DET
gujaf-262	105	14	company	company	NOUN
gujaf-262	105	15	:	:	PUNCT
gujaf-262	105	16	they	they	PRON
gujaf-262	105	17	are	be	AUX
gujaf-262	105	18	the	the	DET
gujaf-262	105	19	foundation	foundation	NOUN
gujaf-262	105	20	members	member	NOUN
gujaf-262	105	21	of	of	ADP
gujaf-262	105	22	the	the	DET
gujaf-262	105	23	company	company	NOUN
gujaf-262	105	24	,	,	PUNCT
gujaf-262	105	25	they	they	PRON
gujaf-262	105	26	partake	partake	VERB
gujaf-262	105	27	in	in	ADP
gujaf-262	105	28	the	the	DET
gujaf-262	105	29	making	making	NOUN
gujaf-262	105	30	the	the	DET
gujaf-262	105	31	memorandum	memorandum	NOUN
gujaf-262	105	32	article	article	NOUN
gujaf-262	105	33	of	of	ADP
gujaf-262	105	34	association	association	NOUN
gujaf-262	105	35	of	of	ADP
gujaf-262	105	36	the	the	DET
gujaf-262	105	37	company	company	NOUN
gujaf-262	105	38	,	,	PUNCT
gujaf-262	105	39	they	they	PRON
gujaf-262	105	40	partake	partake	VERB
gujaf-262	105	41	in	in	ADP
gujaf-262	105	42	the	the	DET
gujaf-262	105	43	company	company	NOUN
gujaf-262	105	44	’s	’s	PART
gujaf-262	105	45	annual	annual	ADJ
gujaf-262	105	46	general	general	ADJ
gujaf-262	105	47	meetings	meeting	NOUN
gujaf-262	105	48	,	,	PUNCT
gujaf-262	105	49	they	they	PRON
gujaf-262	105	50	provide	provide	VERB
gujaf-262	105	51	funds	fund	NOUN
gujaf-262	105	52	for	for	ADP
gujaf-262	105	53	the	the	DET
gujaf-262	105	54	running	running	NOUN
gujaf-262	105	55	of	of	ADP
gujaf-262	105	56	the	the	DET
gujaf-262	105	57	company	company	NOUN
gujaf-262	105	58	,	,	PUNCT
gujaf-262	105	59	they	they	PRON
gujaf-262	105	60	serve	serve	VERB
gujaf-262	105	61	as	as	ADP
gujaf-262	105	62	directors	director	NOUN
gujaf-262	105	63	of	of	ADP
gujaf-262	105	64	the	the	DET
gujaf-262	105	65	companies	company	NOUN
gujaf-262	105	66	as	as	ADV
gujaf-262	105	67	well	well	ADV
gujaf-262	105	68	as	as	ADP
gujaf-262	105	69	in	in	ADP
gujaf-262	105	70	the	the	DET
gujaf-262	105	71	various	various	ADJ
gujaf-262	105	72	committees	committee	NOUN
gujaf-262	105	73	of	of	ADP
gujaf-262	105	74	the	the	DET
gujaf-262	105	75	company	company	NOUN
gujaf-262	105	76	,	,	PUNCT
gujaf-262	105	77	amongst	amongst	ADP
gujaf-262	105	78	others	other	NOUN
gujaf-262	105	79	.	.	PUNCT
gujaf-262	106	1	so	so	ADV
gujaf-262	106	2	,	,	PUNCT
gujaf-262	106	3	maximizing	maximize	VERB
gujaf-262	106	4	their	their	PRON
gujaf-262	106	5	interest	interest	NOUN
gujaf-262	106	6	through	through	ADP
gujaf-262	106	7	shareholders	shareholder	NOUN
gujaf-262	106	8	’	'	PUNCT
gujaf-262	106	9	wealth	wealth	NOUN
gujaf-262	106	10	is	be	AUX
gujaf-262	106	11	desirable	desirable	ADJ
gujaf-262	106	12	.	.	PUNCT
gujaf-262	107	1	other	other	ADJ
gujaf-262	107	2	forms	form	NOUN
gujaf-262	107	3	of	of	ADP
gujaf-262	107	4	shareholders	shareholder	NOUN
gujaf-262	107	5	and	and	CCONJ
gujaf-262	107	6	stakeholders	stakeholder	NOUN
gujaf-262	107	7	equally	equally	ADV
gujaf-262	107	8	exist	exist	VERB
gujaf-262	107	9	in	in	ADP
gujaf-262	107	10	a	a	DET
gujaf-262	107	11	company	company	NOUN
gujaf-262	107	12	this	this	DET
gujaf-262	107	13	study	study	NOUN
gujaf-262	107	14	focuses	focus	VERB
gujaf-262	107	15	mainly	mainly	ADV
gujaf-262	107	16	on	on	ADP
gujaf-262	107	17	the	the	DET
gujaf-262	107	18	equity	equity	NOUN
gujaf-262	107	19	shareholders	shareholder	NOUN
gujaf-262	107	20	and	and	CCONJ
gujaf-262	107	21	the	the	DET
gujaf-262	107	22	maximization	maximization	NOUN
gujaf-262	107	23	of	of	ADP
gujaf-262	107	24	their	their	PRON
gujaf-262	107	25	wealth	wealth	NOUN
gujaf-262	107	26	in	in	ADP
gujaf-262	107	27	view	view	NOUN
gujaf-262	107	28	of	of	ADP
gujaf-262	107	29	the	the	DET
gujaf-262	107	30	critical	critical	ADJ
gujaf-262	107	31	position	position	NOUN
gujaf-262	107	32	they	they	PRON
gujaf-262	107	33	occupy	occupy	VERB
gujaf-262	107	34	in	in	ADP
gujaf-262	107	35	a	a	DET
gujaf-262	107	36	company	company	NOUN
gujaf-262	107	37	.	.	PUNCT
gujaf-262	108	1	the	the	DET
gujaf-262	108	2	generation	generation	NOUN
gujaf-262	108	3	of	of	ADP
gujaf-262	108	4	value	value	NOUN
gujaf-262	108	5	for	for	ADP
gujaf-262	108	6	business	business	NOUN
gujaf-262	108	7	owners	owner	NOUN
gujaf-262	108	8	is	be	AUX
gujaf-262	108	9	viewed	view	VERB
gujaf-262	108	10	as	as	ADP
gujaf-262	108	11	the	the	DET
gujaf-262	108	12	ultimate	ultimate	ADJ
gujaf-262	108	13	purpose	purpose	NOUN
gujaf-262	108	14	of	of	ADP
gujaf-262	108	15	management	management	NOUN
gujaf-262	108	16	in	in	ADP
gujaf-262	108	17	this	this	DET
gujaf-262	108	18	school	school	NOUN
gujaf-262	108	19	of	of	ADP
gujaf-262	108	20	thought	thought	NOUN
gujaf-262	108	21	;	;	PUNCT
gujaf-262	108	22	the	the	DET
gujaf-262	108	23	well	well	ADV
gujaf-262	108	24	-	-	PUNCT
gujaf-262	108	25	being	being	NOUN
gujaf-262	108	26	of	of	ADP
gujaf-262	108	27	other	other	ADJ
gujaf-262	108	28	stakeholders	stakeholder	NOUN
gujaf-262	108	29	is	be	AUX
gujaf-262	108	30	seen	see	VERB
gujaf-262	108	31	as	as	ADP
gujaf-262	108	32	of	of	ADP
gujaf-262	108	33	secondary	secondary	ADJ
gujaf-262	108	34	importance	importance	NOUN
gujaf-262	108	35	(	(	PUNCT
gujaf-262	108	36	ezzamel	ezzamel	NOUN
gujaf-262	108	37	et	et	PROPN
gujaf-262	108	38	al	al	PROPN
gujaf-262	108	39	.	.	PROPN
gujaf-262	108	40	,	,	PUNCT
gujaf-262	108	41	2008	2008	NUM
gujaf-262	108	42	)	)	PUNCT
gujaf-262	108	43	.	.	PUNCT
gujaf-262	109	1	49	49	NUM
gujaf-262	109	2	further	far	ADV
gujaf-262	109	3	listed	list	VERB
gujaf-262	109	4	deposit	deposit	NOUN
gujaf-262	109	5	banks	bank	NOUN
gujaf-262	109	6	are	be	AUX
gujaf-262	109	7	selected	select	VERB
gujaf-262	109	8	as	as	ADP
gujaf-262	109	9	the	the	DET
gujaf-262	109	10	domain	domain	NOUN
gujaf-262	109	11	of	of	ADP
gujaf-262	109	12	this	this	DET
gujaf-262	109	13	study	study	NOUN
gujaf-262	109	14	because	because	SCONJ
gujaf-262	109	15	of	of	ADP
gujaf-262	109	16	the	the	DET
gujaf-262	109	17	critical	critical	ADJ
gujaf-262	109	18	role	role	NOUN
gujaf-262	109	19	of	of	ADP
gujaf-262	109	20	deposit	deposit	NOUN
gujaf-262	109	21	money	money	NOUN
gujaf-262	109	22	banks	bank	NOUN
gujaf-262	109	23	in	in	ADP
gujaf-262	109	24	any	any	DET
gujaf-262	109	25	economy	economy	NOUN
gujaf-262	109	26	worldwide	worldwide	ADV
gujaf-262	109	27	.	.	PUNCT
gujaf-262	110	1	banks	bank	NOUN
gujaf-262	110	2	are	be	AUX
gujaf-262	110	3	forprofit	forprofit	ADJ
gujaf-262	110	4	companies	company	NOUN
gujaf-262	110	5	that	that	PRON
gujaf-262	110	6	act	act	VERB
gujaf-262	110	7	as	as	ADP
gujaf-262	110	8	intermediaries	intermediary	NOUN
gujaf-262	110	9	between	between	ADP
gujaf-262	110	10	borrowers	borrower	NOUN
gujaf-262	110	11	and	and	CCONJ
gujaf-262	110	12	lenders	lender	NOUN
gujaf-262	110	13	.	.	PUNCT
gujaf-262	111	1	deposit	deposit	NOUN
gujaf-262	111	2	money	money	NOUN
gujaf-262	111	3	banks	bank	NOUN
gujaf-262	111	4	mobilize	mobilize	VERB
gujaf-262	111	5	resources	resource	NOUN
gujaf-262	111	6	from	from	ADP
gujaf-262	111	7	enterprises	enterprise	NOUN
gujaf-262	111	8	,	,	PUNCT
gujaf-262	111	9	people	people	NOUN
gujaf-262	111	10	,	,	PUNCT
gujaf-262	111	11	and	and	CCONJ
gujaf-262	111	12	other	other	ADJ
gujaf-262	111	13	customers	customer	NOUN
gujaf-262	111	14	and	and	CCONJ
gujaf-262	111	15	make	make	VERB
gujaf-262	111	16	these	these	DET
gujaf-262	111	17	resources	resource	NOUN
gujaf-262	111	18	available	available	ADJ
gujaf-262	111	19	to	to	ADP
gujaf-262	111	20	those	those	PRON
gujaf-262	111	21	needing	need	VERB
gujaf-262	111	22	financial	financial	ADJ
gujaf-262	111	23	assistance	assistance	NOUN
gujaf-262	111	24	in	in	ADP
gujaf-262	111	25	the	the	DET
gujaf-262	111	26	form	form	NOUN
gujaf-262	111	27	of	of	ADP
gujaf-262	111	28	loans	loan	NOUN
gujaf-262	111	29	(	(	PUNCT
gujaf-262	111	30	drigă	drigă	PROPN
gujaf-262	111	31	,	,	PUNCT
gujaf-262	111	32	2012	2012	NUM
gujaf-262	111	33	;	;	PUNCT
gujaf-262	111	34	uwuigbe	uwuigbe	NOUN
gujaf-262	111	35	,	,	PUNCT
gujaf-262	111	36	2013	2013	NUM
gujaf-262	111	37	)	)	PUNCT
gujaf-262	111	38	.	.	PUNCT
gujaf-262	112	1	the	the	DET
gujaf-262	112	2	study	study	NOUN
gujaf-262	112	3	contributes	contribute	VERB
gujaf-262	112	4	to	to	ADP
gujaf-262	112	5	the	the	DET
gujaf-262	112	6	existing	exist	VERB
gujaf-262	112	7	body	body	NOUN
gujaf-262	112	8	of	of	ADP
gujaf-262	112	9	literature	literature	NOUN
gujaf-262	112	10	on	on	ADP
gujaf-262	112	11	shareholders	shareholder	NOUN
gujaf-262	112	12	'	'	PART
gujaf-262	112	13	wealth	wealth	NOUN
gujaf-262	112	14	in	in	ADP
gujaf-262	112	15	nigeria	nigeria	PROPN
gujaf-262	112	16	,	,	PUNCT
gujaf-262	112	17	owing	owe	VERB
gujaf-262	112	18	to	to	ADP
gujaf-262	112	19	the	the	DET
gujaf-262	112	20	fact	fact	NOUN
gujaf-262	112	21	that	that	SCONJ
gujaf-262	112	22	there	there	PRON
gujaf-262	112	23	is	be	VERB
gujaf-262	112	24	a	a	DET
gujaf-262	112	25	dearth	dearth	NOUN
gujaf-262	112	26	of	of	ADP
gujaf-262	112	27	studies	study	NOUN
gujaf-262	112	28	that	that	PRON
gujaf-262	112	29	assess	assess	VERB
gujaf-262	112	30	the	the	DET
gujaf-262	112	31	impact	impact	NOUN
gujaf-262	112	32	of	of	ADP
gujaf-262	112	33	firm	firm	ADJ
gujaf-262	112	34	attributes	attribute	NOUN
gujaf-262	112	35	on	on	ADP
gujaf-262	112	36	shareholders	shareholder	NOUN
gujaf-262	112	37	'	'	PART
gujaf-262	112	38	wealth	wealth	NOUN
gujaf-262	112	39	in	in	ADP
gujaf-262	112	40	nigeria	nigeria	PROPN
gujaf-262	112	41	,	,	PUNCT
gujaf-262	112	42	most	most	ADV
gujaf-262	112	43	especially	especially	ADV
gujaf-262	112	44	in	in	ADP
gujaf-262	112	45	the	the	DET
gujaf-262	112	46	financial	financial	ADJ
gujaf-262	112	47	sector	sector	NOUN
gujaf-262	112	48	.	.	PUNCT
gujaf-262	113	1	several	several	ADJ
gujaf-262	113	2	studies	study	NOUN
gujaf-262	113	3	have	have	AUX
gujaf-262	113	4	been	be	AUX
gujaf-262	113	5	done	do	VERB
gujaf-262	113	6	on	on	ADP
gujaf-262	113	7	the	the	DET
gujaf-262	113	8	nigerian	nigerian	ADJ
gujaf-262	113	9	banking	banking	NOUN
gujaf-262	113	10	sector	sector	NOUN
gujaf-262	113	11	but	but	CCONJ
gujaf-262	113	12	centered	center	VERB
gujaf-262	113	13	mostly	mostly	ADV
gujaf-262	113	14	on	on	ADP
gujaf-262	113	15	banking	banking	NOUN
gujaf-262	113	16	consolidation	consolidation	NOUN
gujaf-262	113	17	and	and	CCONJ
gujaf-262	113	18	corporate	corporate	ADJ
gujaf-262	113	19	governance	governance	NOUN
gujaf-262	113	20	issues	issue	NOUN
gujaf-262	113	21	(	(	PUNCT
gujaf-262	113	22	somoye	somoye	NOUN
gujaf-262	113	23	,	,	PUNCT
gujaf-262	113	24	2008	2008	NUM
gujaf-262	113	25	;	;	PUNCT
gujaf-262	113	26	uwuigbe	uwuigbe	NOUN
gujaf-262	113	27	,	,	PUNCT
gujaf-262	113	28	2012	2012	NUM
gujaf-262	113	29	,	,	PUNCT
gujaf-262	113	30	2013	2013	NUM
gujaf-262	113	31	)	)	PUNCT
gujaf-262	113	32	.	.	PUNCT
gujaf-262	114	1	a	a	DET
gujaf-262	114	2	significant	significant	ADJ
gujaf-262	114	3	number	number	NOUN
gujaf-262	114	4	of	of	ADP
gujaf-262	114	5	academics	academic	NOUN
gujaf-262	114	6	focused	focus	VERB
gujaf-262	114	7	solely	solely	ADV
gujaf-262	114	8	on	on	ADP
gujaf-262	114	9	banking	banking	NOUN
gujaf-262	114	10	features	feature	NOUN
gujaf-262	114	11	,	,	PUNCT
gujaf-262	114	12	while	while	SCONJ
gujaf-262	114	13	some	some	PRON
gujaf-262	114	14	included	include	VERB
gujaf-262	114	15	financial	financial	ADJ
gujaf-262	114	16	structure	structure	NOUN
gujaf-262	114	17	and	and	CCONJ
gujaf-262	114	18	macroeconomic	macroeconomic	ADJ
gujaf-262	114	19	aspects	aspect	NOUN
gujaf-262	114	20	in	in	ADP
gujaf-262	114	21	their	their	PRON
gujaf-262	114	22	coverage	coverage	NOUN
gujaf-262	114	23	area	area	NOUN
gujaf-262	114	24	.	.	PUNCT
gujaf-262	115	1	contributions	contribution	NOUN
gujaf-262	115	2	were	be	AUX
gujaf-262	115	3	made	make	VERB
gujaf-262	115	4	in	in	ADP
gujaf-262	115	5	these	these	DET
gujaf-262	115	6	researches	research	NOUN
gujaf-262	115	7	to	to	PART
gujaf-262	115	8	establish	establish	VERB
gujaf-262	115	9	the	the	DET
gujaf-262	115	10	elements	element	NOUN
gujaf-262	115	11	that	that	PRON
gujaf-262	115	12	influence	influence	VERB
gujaf-262	115	13	bank	bank	NOUN
gujaf-262	115	14	profitability	profitability	NOUN
gujaf-262	115	15	.	.	PUNCT
gujaf-262	116	1	some	some	DET
gujaf-262	116	2	studies	study	NOUN
gujaf-262	116	3	differentiate	differentiate	VERB
gujaf-262	116	4	between	between	ADP
gujaf-262	116	5	managerial	managerial	ADJ
gujaf-262	116	6	(	(	PUNCT
gujaf-262	116	7	internal	internal	ADJ
gujaf-262	116	8	)	)	PUNCT
gujaf-262	116	9	and	and	CCONJ
gujaf-262	116	10	environmental	environmental	ADJ
gujaf-262	116	11	(	(	PUNCT
gujaf-262	116	12	external	external	ADJ
gujaf-262	116	13	)	)	PUNCT
gujaf-262	116	14	elements	element	NOUN
gujaf-262	116	15	influencing	influence	VERB
gujaf-262	116	16	bank	bank	NOUN
gujaf-262	116	17	profitability	profitability	NOUN
gujaf-262	116	18	.	.	PUNCT
gujaf-262	117	1	according	accord	VERB
gujaf-262	117	2	to	to	ADP
gujaf-262	117	3	the	the	DET
gujaf-262	117	4	literature	literature	NOUN
gujaf-262	117	5	,	,	PUNCT
gujaf-262	117	6	the	the	DET
gujaf-262	117	7	major	major	ADJ
gujaf-262	117	8	external	external	ADJ
gujaf-262	117	9	driver	driver	NOUN
gujaf-262	117	10	of	of	ADP
gujaf-262	117	11	bank	bank	NOUN
gujaf-262	117	12	profitability	profitability	NOUN
gujaf-262	117	13	is	be	AUX
gujaf-262	117	14	financial	financial	ADJ
gujaf-262	117	15	market	market	NOUN
gujaf-262	117	16	structure	structure	NOUN
gujaf-262	117	17	and	and	CCONJ
gujaf-262	117	18	entry	entry	NOUN
gujaf-262	117	19	obstacles	obstacle	NOUN
gujaf-262	117	20	(	(	PUNCT
gujaf-262	117	21	ani	ani	X
gujaf-262	117	22	et	et	PROPN
gujaf-262	117	23	al	al	PROPN
gujaf-262	117	24	.	.	PROPN
gujaf-262	117	25	,	,	PUNCT
gujaf-262	117	26	2012	2012	NUM
gujaf-262	117	27	)	)	PUNCT
gujaf-262	117	28	.	.	PUNCT
gujaf-262	118	1	other	other	ADJ
gujaf-262	118	2	example	example	NOUN
gujaf-262	118	3	of	of	ADP
gujaf-262	118	4	such	such	ADJ
gujaf-262	118	5	studies	study	NOUN
gujaf-262	118	6	includes	include	VERB
gujaf-262	118	7	muange	muange	NOUN
gujaf-262	118	8	,	,	PUNCT
gujaf-262	118	9	et	et	PROPN
gujaf-262	118	10	al	al	PROPN
gujaf-262	118	11	(	(	PUNCT
gujaf-262	118	12	2018	2018	NUM
gujaf-262	118	13	)	)	PUNCT
gujaf-262	118	14	in	in	ADP
gujaf-262	118	15	kenya	kenya	PROPN
gujaf-262	118	16	,	,	PUNCT
gujaf-262	118	17	al	al	PROPN
gujaf-262	118	18	-	-	PUNCT
gujaf-262	118	19	sabbah	sabbah	PROPN
gujaf-262	118	20	(	(	PUNCT
gujaf-262	118	21	2004	2004	NUM
gujaf-262	118	22	)	)	PUNCT
gujaf-262	118	23	in	in	ADP
gujaf-262	118	24	jordan	jordan	PROPN
gujaf-262	118	25	,	,	PUNCT
gujaf-262	118	26	perera	perera	PROPN
gujaf-262	118	27	and	and	CCONJ
gujaf-262	118	28	morawakage	morawakage	NOUN
gujaf-262	118	29	(	(	PUNCT
gujaf-262	118	30	2016	2016	NUM
gujaf-262	118	31	)	)	PUNCT
gujaf-262	118	32	in	in	ADP
gujaf-262	118	33	sri	sri	PROPN
gujaf-262	118	34	lanka	lanka	PROPN
gujaf-262	118	35	,	,	PUNCT
gujaf-262	118	36	(	(	PUNCT
gujaf-262	118	37	arif	arif	PROPN
gujaf-262	118	38	et	et	PROPN
gujaf-262	118	39	al	al	PROPN
gujaf-262	118	40	.	.	PROPN
gujaf-262	118	41	,	,	PUNCT
gujaf-262	118	42	2012	2012	NUM
gujaf-262	118	43	)	)	PUNCT
gujaf-262	118	44	in	in	ADP
gujaf-262	118	45	pakistan	pakistan	PROPN
gujaf-262	118	46	,	,	PUNCT
gujaf-262	118	47	li	li	PROPN
gujaf-262	118	48	and	and	CCONJ
gujaf-262	118	49	sandeep	sandeep	PROPN
gujaf-262	118	50	(	(	PUNCT
gujaf-262	118	51	2007	2007	NUM
gujaf-262	118	52	)	)	PUNCT
gujaf-262	118	53	in	in	ADP
gujaf-262	118	54	hong	hong	PROPN
gujaf-262	118	55	kong	kong	PROPN
gujaf-262	118	56	,	,	PUNCT
gujaf-262	118	57	domikowsky	domikowsky	PROPN
gujaf-262	118	58	,	,	PUNCT
gujaf-262	118	59	et	et	PROPN
gujaf-262	118	60	al	al	PROPN
gujaf-262	118	61	,	,	PUNCT
gujaf-262	118	62	(	(	PUNCT
gujaf-262	118	63	2014	2014	NUM
gujaf-262	118	64	)	)	PUNCT
gujaf-262	118	65	in	in	ADP
gujaf-262	118	66	germany	germany	PROPN
gujaf-262	118	67	.	.	PUNCT
gujaf-262	119	1	due	due	ADP
gujaf-262	119	2	to	to	ADP
gujaf-262	119	3	different	different	ADJ
gujaf-262	119	4	institutional	institutional	ADJ
gujaf-262	119	5	and	and	CCONJ
gujaf-262	119	6	legal	legal	ADJ
gujaf-262	119	7	frameworks	framework	NOUN
gujaf-262	119	8	applicable	applicable	ADJ
gujaf-262	119	9	to	to	ADP
gujaf-262	119	10	different	different	ADJ
gujaf-262	119	11	countries	country	NOUN
gujaf-262	119	12	,	,	PUNCT
gujaf-262	119	13	findings	finding	NOUN
gujaf-262	119	14	in	in	ADP
gujaf-262	119	15	other	other	ADJ
gujaf-262	119	16	economies	economy	NOUN
gujaf-262	119	17	might	might	AUX
gujaf-262	119	18	not	not	PART
gujaf-262	119	19	be	be	AUX
gujaf-262	119	20	wholly	wholly	ADV
gujaf-262	119	21	applicable	applicable	ADJ
gujaf-262	119	22	in	in	ADP
gujaf-262	119	23	the	the	DET
gujaf-262	119	24	nigerian	nigerian	ADJ
gujaf-262	119	25	context	context	NOUN
gujaf-262	119	26	,	,	PUNCT
gujaf-262	119	27	though	though	SCONJ
gujaf-262	119	28	some	some	DET
gujaf-262	119	29	nigerian	nigerian	ADJ
gujaf-262	119	30	studies	study	NOUN
gujaf-262	119	31	like	like	ADP
gujaf-262	119	32	that	that	PRON
gujaf-262	119	33	of	of	ADP
gujaf-262	119	34	uwuighe	uwuighe	NOUN
gujaf-262	119	35	,	,	PUNCT
gujaf-262	119	36	2012	2012	NUM
gujaf-262	119	37	,	,	PUNCT
gujaf-262	119	38	there	there	PRON
gujaf-262	119	39	is	be	VERB
gujaf-262	119	40	a	a	DET
gujaf-262	119	41	compelling	compelling	ADJ
gujaf-262	119	42	need	need	NOUN
gujaf-262	119	43	for	for	ADP
gujaf-262	119	44	studies	study	NOUN
gujaf-262	119	45	like	like	ADP
gujaf-262	119	46	this	this	PRON
gujaf-262	119	47	in	in	ADP
gujaf-262	119	48	investigating	investigate	VERB
gujaf-262	119	49	the	the	DET
gujaf-262	119	50	effect	effect	NOUN
gujaf-262	119	51	of	of	ADP
gujaf-262	119	52	firm	firm	ADJ
gujaf-262	119	53	attributes	attribute	NOUN
gujaf-262	119	54	on	on	ADP
gujaf-262	119	55	the	the	DET
gujaf-262	119	56	shareholder	shareholder	NOUN
gujaf-262	119	57	wealth	wealth	NOUN
gujaf-262	119	58	of	of	ADP
gujaf-262	119	59	listed	list	VERB
gujaf-262	119	60	deposit	deposit	NOUN
gujaf-262	119	61	money	money	NOUN
gujaf-262	119	62	banks	bank	NOUN
gujaf-262	119	63	in	in	ADP
gujaf-262	119	64	nigeria	nigeria	PROPN
gujaf-262	119	65	.	.	PUNCT
gujaf-262	120	1	previous	previous	ADJ
gujaf-262	120	2	studies	study	NOUN
gujaf-262	120	3	in	in	ADP
gujaf-262	120	4	this	this	DET
gujaf-262	120	5	area	area	NOUN
gujaf-262	120	6	in	in	ADP
gujaf-262	120	7	nigeria	nigeria	PROPN
gujaf-262	120	8	include	include	VERB
gujaf-262	120	9	garba	garba	NOUN
gujaf-262	120	10	(	(	PUNCT
gujaf-262	120	11	2017	2017	NUM
gujaf-262	120	12	)	)	PUNCT
gujaf-262	120	13	,	,	PUNCT
gujaf-262	120	14	the	the	DET
gujaf-262	120	15	study	study	NOUN
gujaf-262	120	16	looked	look	VERB
gujaf-262	120	17	at	at	ADP
gujaf-262	120	18	the	the	DET
gujaf-262	120	19	influence	influence	NOUN
gujaf-262	120	20	of	of	ADP
gujaf-262	120	21	company	company	NOUN
gujaf-262	120	22	characteristics	characteristic	NOUN
gujaf-262	120	23	on	on	ADP
gujaf-262	120	24	the	the	DET
gujaf-262	120	25	value	value	NOUN
gujaf-262	120	26	of	of	ADP
gujaf-262	120	27	nigeria	nigeria	PROPN
gujaf-262	120	28	’s	’s	PART
gujaf-262	120	29	publicly	publicly	ADV
gujaf-262	120	30	traded	trade	VERB
gujaf-262	120	31	healthcare	healthcare	NOUN
gujaf-262	120	32	companies	company	NOUN
gujaf-262	120	33	,	,	PUNCT
gujaf-262	120	34	studied	study	VERB
gujaf-262	120	35	“	"	PUNCT
gujaf-262	120	36	the	the	DET
gujaf-262	120	37	effects	effect	NOUN
gujaf-262	120	38	of	of	ADP
gujaf-262	120	39	mergers	merger	NOUN
gujaf-262	120	40	and	and	CCONJ
gujaf-262	120	41	acquisitions	acquisition	NOUN
gujaf-262	120	42	on	on	ADP
gujaf-262	120	43	shareholders	shareholder	NOUN
gujaf-262	120	44	’	'	PUNCT
gujaf-262	120	45	wealth	wealth	NOUN
gujaf-262	120	46	of	of	ADP
gujaf-262	120	47	nigerian	nigerian	ADJ
gujaf-262	120	48	banks	bank	NOUN
gujaf-262	120	49	,	,	PUNCT
gujaf-262	120	50	onikoyi	onikoyi	PROPN
gujaf-262	120	51	,	,	PUNCT
gujaf-262	120	52	et	et	PROPN
gujaf-262	120	53	al	al	PROPN
gujaf-262	120	54	.	.	PUNCT
gujaf-262	121	1	(	(	PUNCT
gujaf-262	121	2	2014	2014	NUM
gujaf-262	121	3	)	)	PUNCT
gujaf-262	121	4	,	,	PUNCT
gujaf-262	121	5	kolapo	kolapo	PROPN
gujaf-262	121	6	et	et	PROPN
gujaf-262	121	7	al	al	PROPN
gujaf-262	121	8	,	,	PUNCT
gujaf-262	121	9	(	(	PUNCT
gujaf-262	121	10	2012	2012	NUM
gujaf-262	121	11	)	)	PUNCT
gujaf-262	121	12	looked	look	VERB
gujaf-262	121	13	at	at	ADP
gujaf-262	121	14	the	the	DET
gujaf-262	121	15	quantitative	quantitative	ADJ
gujaf-262	121	16	influence	influence	NOUN
gujaf-262	121	17	of	of	ADP
gujaf-262	121	18	credit	credit	NOUN
gujaf-262	121	19	risk	risk	NOUN
gujaf-262	121	20	on	on	ADP
gujaf-262	121	21	the	the	DET
gujaf-262	121	22	performance	performance	NOUN
gujaf-262	121	23	of	of	ADP
gujaf-262	121	24	nigeria	nigeria	PROPN
gujaf-262	121	25	’s	’s	PART
gujaf-262	121	26	commercial	commercial	ADJ
gujaf-262	121	27	banks	bank	NOUN
gujaf-262	121	28	between	between	ADP
gujaf-262	121	29	2000	2000	NUM
gujaf-262	121	30	and	and	CCONJ
gujaf-262	121	31	2010,agbeja	2010,agbeja	NUM
gujaf-262	121	32	(	(	PUNCT
gujaf-262	121	33	2014	2014	NUM
gujaf-262	121	34	)	)	PUNCT
gujaf-262	121	35	employed	employ	VERB
gujaf-262	121	36	econometrics	econometrics	NOUN
gujaf-262	121	37	methodologies	methodology	NOUN
gujaf-262	121	38	to	to	PART
gujaf-262	121	39	assess	assess	VERB
gujaf-262	121	40	the	the	DET
gujaf-262	121	41	key	key	ADJ
gujaf-262	121	42	causes	cause	NOUN
gujaf-262	121	43	and	and	CCONJ
gujaf-262	121	44	relative	relative	ADJ
gujaf-262	121	45	contributions	contribution	NOUN
gujaf-262	121	46	of	of	ADP
gujaf-262	121	47	changes	change	NOUN
gujaf-262	121	48	in	in	ADP
gujaf-262	121	49	capital	capital	NOUN
gujaf-262	121	50	base	base	NOUN
gujaf-262	121	51	to	to	PART
gujaf-262	121	52	deposit	deposit	VERB
gujaf-262	121	53	money	money	NOUN
gujaf-262	121	54	bank	bank	NOUN
gujaf-262	121	55	efficiency	efficiency	NOUN
gujaf-262	121	56	(	(	PUNCT
gujaf-262	121	57	1992	1992	NUM
gujaf-262	121	58	-2007	-2007	NOUN
gujaf-262	121	59	)	)	PUNCT
gujaf-262	121	60	.	.	PUNCT
gujaf-262	122	1	the	the	DET
gujaf-262	122	2	studies	study	NOUN
gujaf-262	122	3	mentioned	mention	VERB
gujaf-262	122	4	above	above	ADV
gujaf-262	122	5	were	be	AUX
gujaf-262	122	6	not	not	PART
gujaf-262	122	7	up	up	ADP
gujaf-262	122	8	to	to	ADP
gujaf-262	122	9	2022	2022	NUM
gujaf-262	122	10	,	,	PUNCT
gujaf-262	122	11	and	and	CCONJ
gujaf-262	122	12	different	different	ADJ
gujaf-262	122	13	metrics	metric	NOUN
gujaf-262	122	14	were	be	AUX
gujaf-262	122	15	used	use	VERB
gujaf-262	122	16	to	to	PART
gujaf-262	122	17	measure	measure	VERB
gujaf-262	122	18	the	the	DET
gujaf-262	122	19	variables	variable	NOUN
gujaf-262	122	20	,	,	PUNCT
gujaf-262	122	21	resulting	result	VERB
gujaf-262	122	22	in	in	ADP
gujaf-262	122	23	mixed	mixed	ADJ
gujaf-262	122	24	results	result	NOUN
gujaf-262	122	25	.	.	PUNCT
gujaf-262	123	1	this	this	DET
gujaf-262	123	2	study	study	NOUN
gujaf-262	123	3	is	be	AUX
gujaf-262	123	4	to	to	PART
gujaf-262	123	5	address	address	VERB
gujaf-262	123	6	the	the	DET
gujaf-262	123	7	aforementioned	aforementioned	ADJ
gujaf-262	123	8	50	50	NUM
gujaf-262	123	9	gaps	gap	NOUN
gujaf-262	123	10	and	and	CCONJ
gujaf-262	123	11	enrich	enrich	VERB
gujaf-262	123	12	the	the	DET
gujaf-262	123	13	accounting	accounting	NOUN
gujaf-262	123	14	and	and	CCONJ
gujaf-262	123	15	finance	finance	NOUN
gujaf-262	123	16	literature	literature	NOUN
gujaf-262	123	17	on	on	ADP
gujaf-262	123	18	the	the	DET
gujaf-262	123	19	effect	effect	NOUN
gujaf-262	123	20	of	of	ADP
gujaf-262	123	21	firm	firm	ADJ
gujaf-262	123	22	attributes	attribute	NOUN
gujaf-262	123	23	on	on	ADP
gujaf-262	123	24	the	the	DET
gujaf-262	123	25	shareholder	shareholder	NOUN
gujaf-262	123	26	's	's	PART
gujaf-262	123	27	wealth	wealth	NOUN
gujaf-262	123	28	of	of	ADP
gujaf-262	123	29	listed	list	VERB
gujaf-262	123	30	deposit	deposit	NOUN
gujaf-262	123	31	money	money	NOUN
gujaf-262	123	32	banks	bank	NOUN
gujaf-262	123	33	in	in	ADP
gujaf-262	123	34	nigeria	nigeria	PROPN
gujaf-262	123	35	.	.	PUNCT
gujaf-262	124	1	the	the	DET
gujaf-262	124	2	scope	scope	NOUN
gujaf-262	124	3	of	of	ADP
gujaf-262	124	4	this	this	DET
gujaf-262	124	5	study	study	NOUN
gujaf-262	124	6	is	be	AUX
gujaf-262	124	7	a	a	DET
gujaf-262	124	8	period	period	NOUN
gujaf-262	124	9	of	of	ADP
gujaf-262	124	10	13	13	NUM
gujaf-262	124	11	years	year	NOUN
gujaf-262	124	12	,	,	PUNCT
gujaf-262	124	13	between	between	ADP
gujaf-262	124	14	2010	2010	NUM
gujaf-262	124	15	and	and	CCONJ
gujaf-262	124	16	2022	2022	NUM
gujaf-262	124	17	,	,	PUNCT
gujaf-262	124	18	with	with	ADP
gujaf-262	124	19	a	a	DET
gujaf-262	124	20	total	total	NOUN
gujaf-262	124	21	of	of	ADP
gujaf-262	124	22	13	13	NUM
gujaf-262	124	23	listed	list	VERB
gujaf-262	124	24	deposit	deposit	NOUN
gujaf-262	124	25	money	money	NOUN
gujaf-262	124	26	banks	bank	NOUN
gujaf-262	124	27	on	on	ADP
gujaf-262	124	28	the	the	DET
gujaf-262	124	29	nigerian	nigerian	ADJ
gujaf-262	124	30	exchange	exchange	NOUN
gujaf-262	124	31	group	group	NOUN
gujaf-262	124	32	as	as	ADP
gujaf-262	124	33	at	at	ADP
gujaf-262	124	34	31st	31st	NOUN
gujaf-262	124	35	december	december	PROPN
gujaf-262	124	36	2022	2022	NUM
gujaf-262	124	37	;	;	PUNCT
gujaf-262	124	38	this	this	DET
gujaf-262	124	39	research	research	NOUN
gujaf-262	124	40	will	will	AUX
gujaf-262	124	41	berelevant	berelevant	VERB
gujaf-262	124	42	to	to	ADP
gujaf-262	124	43	the	the	DET
gujaf-262	124	44	regulatory	regulatory	ADJ
gujaf-262	124	45	authorities	authority	NOUN
gujaf-262	124	46	,	,	PUNCT
gujaf-262	124	47	the	the	DET
gujaf-262	124	48	management	management	NOUN
gujaf-262	124	49	,	,	PUNCT
gujaf-262	124	50	investors	investor	NOUN
gujaf-262	124	51	,	,	PUNCT
gujaf-262	124	52	customers	customer	NOUN
gujaf-262	124	53	and	and	CCONJ
gujaf-262	124	54	all	all	DET
gujaf-262	124	55	the	the	DET
gujaf-262	124	56	stakeholders	stakeholder	NOUN
gujaf-262	124	57	of	of	ADP
gujaf-262	124	58	nigeria	nigeria	PROPN
gujaf-262	124	59	’s	’s	PART
gujaf-262	124	60	deposit	deposit	NOUN
gujaf-262	124	61	money	money	NOUN
gujaf-262	124	62	banks	bank	NOUN
gujaf-262	124	63	because	because	SCONJ
gujaf-262	124	64	it	it	PRON
gujaf-262	124	65	will	will	AUX
gujaf-262	124	66	bring	bring	VERB
gujaf-262	124	67	to	to	ADP
gujaf-262	124	68	fore	fore	NOUN
gujaf-262	124	69	some	some	DET
gujaf-262	124	70	firm	firm	ADJ
gujaf-262	124	71	attributes	attribute	NOUN
gujaf-262	124	72	and	and	CCONJ
gujaf-262	124	73	the	the	DET
gujaf-262	124	74	trend	trend	NOUN
gujaf-262	124	75	of	of	ADP
gujaf-262	124	76	movement	movement	NOUN
gujaf-262	124	77	in	in	ADP
gujaf-262	124	78	them	they	PRON
gujaf-262	124	79	,	,	PUNCT
gujaf-262	124	80	that	that	PRON
gujaf-262	124	81	will	will	AUX
gujaf-262	124	82	affect	affect	VERB
gujaf-262	124	83	shareholders	shareholder	NOUN
gujaf-262	124	84	wealth	wealth	NOUN
gujaf-262	124	85	and	and	CCONJ
gujaf-262	124	86	by	by	ADP
gujaf-262	124	87	implication	implication	NOUN
gujaf-262	124	88	the	the	DET
gujaf-262	124	89	health	health	NOUN
gujaf-262	124	90	status	status	NOUN
gujaf-262	124	91	and	and	CCONJ
gujaf-262	124	92	going	go	VERB
gujaf-262	124	93	concern	concern	NOUN
gujaf-262	124	94	status	status	NOUN
gujaf-262	124	95	of	of	ADP
gujaf-262	124	96	such	such	ADJ
gujaf-262	124	97	institution	institution	NOUN
gujaf-262	124	98	to	to	PART
gujaf-262	124	99	prompt	prompt	VERB
gujaf-262	124	100	timely	timely	ADJ
gujaf-262	124	101	regulatory	regulatory	ADJ
gujaf-262	124	102	intervention	intervention	NOUN
gujaf-262	124	103	,	,	PUNCT
gujaf-262	124	104	managements	management	NOUN
gujaf-262	124	105	.	.	PUNCT
gujaf-262	125	1	corrective	corrective	ADJ
gujaf-262	125	2	measure	measure	NOUN
gujaf-262	125	3	and	and	CCONJ
gujaf-262	125	4	appraisal	appraisal	NOUN
gujaf-262	125	5	of	of	ADP
gujaf-262	125	6	investment	investment	NOUN
gujaf-262	125	7	decisions	decision	NOUN
gujaf-262	125	8	,	,	PUNCT
gujaf-262	125	9	amongst	amongst	ADP
gujaf-262	125	10	others	other	NOUN
gujaf-262	125	11	.	.	PUNCT
gujaf-262	126	1	this	this	DET
gujaf-262	126	2	study	study	NOUN
gujaf-262	126	3	will	will	AUX
gujaf-262	126	4	assist	assist	VERB
gujaf-262	126	5	the	the	DET
gujaf-262	126	6	board	board	NOUN
gujaf-262	126	7	of	of	ADP
gujaf-262	126	8	directors	director	NOUN
gujaf-262	126	9	in	in	ADP
gujaf-262	126	10	detecting	detect	VERB
gujaf-262	126	11	and	and	CCONJ
gujaf-262	126	12	checking	check	VERB
gujaf-262	126	13	the	the	DET
gujaf-262	126	14	excess	excess	ADJ
gujaf-262	126	15	risk	risk	NOUN
gujaf-262	126	16	-	-	PUNCT
gujaf-262	126	17	taking	take	VERB
gujaf-262	126	18	activities	activity	NOUN
gujaf-262	126	19	of	of	ADP
gujaf-262	126	20	some	some	DET
gujaf-262	126	21	managers	manager	NOUN
gujaf-262	126	22	it	it	PRON
gujaf-262	126	23	will	will	AUX
gujaf-262	126	24	assist	assist	VERB
gujaf-262	126	25	the	the	DET
gujaf-262	126	26	customers	customer	NOUN
gujaf-262	126	27	to	to	PART
gujaf-262	126	28	know	know	VERB
gujaf-262	126	29	where	where	SCONJ
gujaf-262	126	30	they	they	PRON
gujaf-262	126	31	can	can	AUX
gujaf-262	126	32	keep	keep	VERB
gujaf-262	126	33	their	their	PRON
gujaf-262	126	34	deposits	deposit	NOUN
gujaf-262	126	35	safely	safely	ADV
gujaf-262	126	36	.	.	PUNCT
gujaf-262	127	1	this	this	DET
gujaf-262	127	2	study	study	NOUN
gujaf-262	127	3	will	will	AUX
gujaf-262	127	4	assist	assist	VERB
gujaf-262	127	5	investors	investor	NOUN
gujaf-262	127	6	,	,	PUNCT
gujaf-262	127	7	in	in	ADP
gujaf-262	127	8	knowing	know	VERB
gujaf-262	127	9	where	where	SCONJ
gujaf-262	127	10	their	their	PRON
gujaf-262	127	11	funds	fund	NOUN
gujaf-262	127	12	can	can	AUX
gujaf-262	127	13	be	be	AUX
gujaf-262	127	14	placed	place	VERB
gujaf-262	127	15	profitably	profitably	ADV
gujaf-262	127	16	and	and	CCONJ
gujaf-262	127	17	safely	safely	ADV
gujaf-262	127	18	,	,	PUNCT
gujaf-262	127	19	amongst	amongst	ADP
gujaf-262	127	20	others	other	NOUN
gujaf-262	127	21	.	.	PUNCT
gujaf-262	128	1	the	the	DET
gujaf-262	128	2	remaining	remain	VERB
gujaf-262	128	3	part	part	NOUN
gujaf-262	128	4	of	of	ADP
gujaf-262	128	5	this	this	DET
gujaf-262	128	6	paper	paper	NOUN
gujaf-262	128	7	is	be	AUX
gujaf-262	128	8	structured	structure	VERB
gujaf-262	128	9	as	as	SCONJ
gujaf-262	128	10	follows	follow	VERB
gujaf-262	128	11	:	:	PUNCT
gujaf-262	128	12	section	section	NOUN
gujaf-262	128	13	2	2	NUM
gujaf-262	128	14	reviews	review	VERB
gujaf-262	128	15	relevant	relevant	ADJ
gujaf-262	128	16	literature	literature	NOUN
gujaf-262	128	17	and	and	CCONJ
gujaf-262	128	18	theoretical	theoretical	ADJ
gujaf-262	128	19	framework	framework	NOUN
gujaf-262	128	20	related	relate	VERB
gujaf-262	128	21	to	to	ADP
gujaf-262	128	22	the	the	DET
gujaf-262	128	23	study	study	NOUN
gujaf-262	128	24	.	.	PUNCT
gujaf-262	129	1	section	section	NOUN
gujaf-262	129	2	3	3	NUM
gujaf-262	129	3	discusses	discuss	VERB
gujaf-262	129	4	the	the	DET
gujaf-262	129	5	methodology	methodology	NOUN
gujaf-262	129	6	adopted	adopt	VERB
gujaf-262	129	7	for	for	ADP
gujaf-262	129	8	the	the	DET
gujaf-262	129	9	paper	paper	NOUN
gujaf-262	129	10	.	.	PUNCT
gujaf-262	130	1	section	section	NOUN
gujaf-262	130	2	4	4	NUM
gujaf-262	130	3	deals	deal	NOUN
gujaf-262	130	4	with	with	ADP
gujaf-262	130	5	the	the	DET
gujaf-262	130	6	results	result	NOUN
gujaf-262	130	7	of	of	ADP
gujaf-262	130	8	data	datum	NOUN
gujaf-262	130	9	analysis	analysis	NOUN
gujaf-262	130	10	,	,	PUNCT
gujaf-262	130	11	and	and	CCONJ
gujaf-262	130	12	finally	finally	ADV
gujaf-262	130	13	,	,	PUNCT
gujaf-262	130	14	section	section	NOUN
gujaf-262	130	15	5	5	NUM
gujaf-262	130	16	brings	bring	VERB
gujaf-262	130	17	up	up	ADP
gujaf-262	130	18	conclusions	conclusion	NOUN
gujaf-262	130	19	of	of	ADP
gujaf-262	130	20	the	the	DET
gujaf-262	130	21	study	study	NOUN
gujaf-262	130	22	,	,	PUNCT
gujaf-262	130	23	highlighting	highlight	VERB
gujaf-262	130	24	the	the	DET
gujaf-262	130	25	findings	finding	NOUN
gujaf-262	130	26	after	after	ADP
gujaf-262	130	27	which	which	PRON
gujaf-262	130	28	appropriate	appropriate	ADJ
gujaf-262	130	29	recommendations	recommendation	NOUN
gujaf-262	130	30	were	be	AUX
gujaf-262	130	31	made	make	VERB
gujaf-262	130	32	.	.	PUNCT
gujaf-262	131	1	2	2	X
gujaf-262	131	2	.	.	X
gujaf-262	131	3	literature	literature	NOUN
gujaf-262	131	4	review	review	VERB
gujaf-262	131	5	2.1	2.1	NUM
gujaf-262	131	6	capital	capital	NOUN
gujaf-262	131	7	base	base	NOUN
gujaf-262	131	8	and	and	CCONJ
gujaf-262	131	9	shareholder	shareholder	NOUN
gujaf-262	131	10	’s	’s	PART
gujaf-262	131	11	wealth	wealth	NOUN
gujaf-262	131	12	the	the	DET
gujaf-262	131	13	assets	asset	NOUN
gujaf-262	131	14	possessed	possess	VERB
gujaf-262	131	15	by	by	ADP
gujaf-262	131	16	the	the	DET
gujaf-262	131	17	corporation	corporation	NOUN
gujaf-262	131	18	are	be	AUX
gujaf-262	131	19	represented	represent	VERB
gujaf-262	131	20	by	by	ADP
gujaf-262	131	21	the	the	DET
gujaf-262	131	22	firm	firm	ADJ
gujaf-262	131	23	value	value	NOUN
gujaf-262	131	24	.	.	PUNCT
gujaf-262	132	1	the	the	DET
gujaf-262	132	2	worth	worth	NOUN
gujaf-262	132	3	of	of	ADP
gujaf-262	132	4	a	a	DET
gujaf-262	132	5	firm	firm	NOUN
gujaf-262	132	6	is	be	AUX
gujaf-262	132	7	seen	see	VERB
gujaf-262	132	8	as	as	ADP
gujaf-262	132	9	important	important	ADJ
gujaf-262	132	10	since	since	SCONJ
gujaf-262	132	11	it	it	PRON
gujaf-262	132	12	reflects	reflect	VERB
gujaf-262	132	13	the	the	DET
gujaf-262	132	14	financial	financial	ADJ
gujaf-262	132	15	well	well	NOUN
gujaf-262	132	16	-	-	PUNCT
gujaf-262	132	17	being	being	NOUN
gujaf-262	132	18	of	of	ADP
gujaf-262	132	19	its	its	PRON
gujaf-262	132	20	owner	owner	NOUN
gujaf-262	132	21	.	.	PUNCT
gujaf-262	133	1	shareholders	shareholder	NOUN
gujaf-262	133	2	are	be	AUX
gujaf-262	133	3	basically	basically	ADV
gujaf-262	133	4	interested	interested	ADJ
gujaf-262	133	5	in	in	ADP
gujaf-262	133	6	having	have	VERB
gujaf-262	133	7	their	their	PRON
gujaf-262	133	8	share	share	NOUN
gujaf-262	133	9	price	price	NOUN
gujaf-262	133	10	appreciate	appreciate	NOUN
gujaf-262	133	11	and	and	CCONJ
gujaf-262	133	12	an	an	DET
gujaf-262	133	13	increase	increase	NOUN
gujaf-262	133	14	in	in	ADP
gujaf-262	133	15	the	the	DET
gujaf-262	133	16	return	return	NOUN
gujaf-262	133	17	on	on	ADP
gujaf-262	133	18	equity	equity	NOUN
gujaf-262	133	19	.	.	PUNCT
gujaf-262	134	1	increase	increase	VERB
gujaf-262	134	2	or	or	CCONJ
gujaf-262	134	3	appreciation	appreciation	NOUN
gujaf-262	134	4	of	of	ADP
gujaf-262	134	5	the	the	DET
gujaf-262	134	6	capital	capital	NOUN
gujaf-262	134	7	base	base	NOUN
gujaf-262	134	8	of	of	ADP
gujaf-262	134	9	a	a	DET
gujaf-262	134	10	firm	firm	NOUN
gujaf-262	134	11	will	will	AUX
gujaf-262	134	12	enable	enable	VERB
gujaf-262	134	13	the	the	DET
gujaf-262	134	14	managers	manager	NOUN
gujaf-262	134	15	of	of	ADP
gujaf-262	134	16	the	the	DET
gujaf-262	134	17	firm	firm	NOUN
gujaf-262	134	18	to	to	PART
gujaf-262	134	19	take	take	VERB
gujaf-262	134	20	advantages	advantage	NOUN
gujaf-262	134	21	of	of	ADP
gujaf-262	134	22	profitable	profitable	ADJ
gujaf-262	134	23	opportunities	opportunity	NOUN
gujaf-262	134	24	in	in	ADP
gujaf-262	134	25	the	the	DET
gujaf-262	134	26	market	market	NOUN
gujaf-262	134	27	and	and	CCONJ
gujaf-262	134	28	also	also	ADV
gujaf-262	134	29	deploy	deploy	VERB
gujaf-262	134	30	appropriate	appropriate	ADJ
gujaf-262	134	31	resources	resource	NOUN
gujaf-262	134	32	to	to	ADP
gujaf-262	134	33	securing	secure	VERB
gujaf-262	134	34	the	the	DET
gujaf-262	134	35	company	company	NOUN
gujaf-262	134	36	’s	’s	PART
gujaf-262	134	37	assets	asset	NOUN
gujaf-262	134	38	,	,	PUNCT
gujaf-262	134	39	this	this	PRON
gujaf-262	134	40	is	be	AUX
gujaf-262	134	41	highly	highly	ADV
gujaf-262	134	42	likely	likely	ADJ
gujaf-262	134	43	to	to	PART
gujaf-262	134	44	lead	lead	VERB
gujaf-262	134	45	to	to	PART
gujaf-262	134	46	increase	increase	VERB
gujaf-262	134	47	in	in	ADP
gujaf-262	134	48	shareholders	shareholder	NOUN
gujaf-262	134	49	wealth	wealth	NOUN
gujaf-262	134	50	.	.	PUNCT
gujaf-262	135	1	several	several	ADJ
gujaf-262	135	2	research	research	NOUN
gujaf-262	135	3	argued	argue	VERB
gujaf-262	135	4	differently	differently	ADV
gujaf-262	135	5	about	about	ADP
gujaf-262	135	6	the	the	DET
gujaf-262	135	7	role	role	NOUN
gujaf-262	135	8	of	of	ADP
gujaf-262	135	9	capital	capital	NOUN
gujaf-262	135	10	base	base	NOUN
gujaf-262	135	11	on	on	ADP
gujaf-262	135	12	the	the	DET
gujaf-262	135	13	shareholder	shareholder	NOUN
gujaf-262	135	14	’s	’s	PART
gujaf-262	135	15	wealth	wealth	NOUN
gujaf-262	135	16	;	;	PUNCT
gujaf-262	135	17	capital	capital	NOUN
gujaf-262	135	18	base	base	NOUN
gujaf-262	135	19	being	be	AUX
gujaf-262	135	20	the	the	DET
gujaf-262	135	21	quantum	quantum	NOUN
gujaf-262	135	22	of	of	ADP
gujaf-262	135	23	funds	fund	NOUN
gujaf-262	135	24	available	available	ADJ
gujaf-262	135	25	to	to	ADP
gujaf-262	135	26	a	a	DET
gujaf-262	135	27	company	company	NOUN
gujaf-262	135	28	to	to	PART
gujaf-262	135	29	pursue	pursue	VERB
gujaf-262	135	30	opportunities	opportunity	NOUN
gujaf-262	135	31	in	in	ADP
gujaf-262	135	32	the	the	DET
gujaf-262	135	33	marketplace	marketplace	NOUN
gujaf-262	135	34	and	and	CCONJ
gujaf-262	135	35	mitigate	mitigate	VERB
gujaf-262	135	36	risks	risk	NOUN
gujaf-262	135	37	,	,	PUNCT
gujaf-262	135	38	is	be	AUX
gujaf-262	135	39	generally	generally	ADV
gujaf-262	135	40	believed	believe	VERB
gujaf-262	135	41	to	to	PART
gujaf-262	135	42	have	have	VERB
gujaf-262	135	43	a	a	DET
gujaf-262	135	44	positive	positive	ADJ
gujaf-262	135	45	impact	impact	NOUN
gujaf-262	135	46	on	on	ADP
gujaf-262	135	47	shareholders	shareholder	NOUN
gujaf-262	135	48	’	'	PUNCT
gujaf-262	135	49	wealth	wealth	NOUN
gujaf-262	135	50	,	,	PUNCT
gujaf-262	135	51	but	but	CCONJ
gujaf-262	135	52	this	this	PRON
gujaf-262	135	53	will	will	AUX
gujaf-262	135	54	happen	happen	VERB
gujaf-262	135	55	only	only	ADV
gujaf-262	135	56	if	if	SCONJ
gujaf-262	135	57	the	the	DET
gujaf-262	135	58	companies	company	NOUN
gujaf-262	135	59	fund	fund	VERB
gujaf-262	135	60	are	be	AUX
gujaf-262	135	61	profitably	profitably	ADV
gujaf-262	135	62	and	and	CCONJ
gujaf-262	135	63	safely	safely	ADV
gujaf-262	135	64	invested	invest	VERB
gujaf-262	135	65	.	.	PUNCT
gujaf-262	136	1	otherwise	otherwise	ADV
gujaf-262	136	2	,	,	PUNCT
gujaf-262	136	3	the	the	DET
gujaf-262	136	4	converse	converse	NOUN
gujaf-262	136	5	might	might	AUX
gujaf-262	136	6	be	be	AUX
gujaf-262	136	7	the	the	DET
gujaf-262	136	8	case	case	NOUN
gujaf-262	136	9	,	,	PUNCT
gujaf-262	136	10	especially	especially	ADV
gujaf-262	136	11	if	if	SCONJ
gujaf-262	136	12	agency	agency	NOUN
gujaf-262	136	13	conflict	conflict	NOUN
gujaf-262	136	14	exists	exist	VERB
gujaf-262	136	15	in	in	ADP
gujaf-262	136	16	the	the	DET
gujaf-262	136	17	company	company	NOUN
gujaf-262	136	18	where	where	SCONJ
gujaf-262	136	19	the	the	DET
gujaf-262	136	20	managers	manager	NOUN
gujaf-262	136	21	pursue	pursue	VERB
gujaf-262	136	22	their	their	PRON
gujaf-262	136	23	selfish	selfish	ADJ
gujaf-262	136	24	,	,	PUNCT
gujaf-262	136	25	narrow	narrow	ADJ
gujaf-262	136	26	,	,	PUNCT
gujaf-262	136	27	and	and	CCONJ
gujaf-262	136	28	short	short	ADJ
gujaf-262	136	29	-	-	PUNCT
gujaf-262	136	30	term	term	NOUN
gujaf-262	136	31	interests	interest	NOUN
gujaf-262	136	32	,	,	PUNCT
gujaf-262	136	33	which	which	PRON
gujaf-262	136	34	might	might	AUX
gujaf-262	136	35	not	not	PART
gujaf-262	136	36	benefit	benefit	VERB
gujaf-262	136	37	the	the	DET
gujaf-262	136	38	equity	equity	NOUN
gujaf-262	136	39	stockholders	stockholder	NOUN
gujaf-262	136	40	.	.	PUNCT
gujaf-262	137	1	the	the	DET
gujaf-262	137	2	assertion	assertion	NOUN
gujaf-262	137	3	that	that	SCONJ
gujaf-262	137	4	an	an	DET
gujaf-262	137	5	increased	increase	VERB
gujaf-262	137	6	and	and	CCONJ
gujaf-262	137	7	51	51	NUM
gujaf-262	137	8	adequate	adequate	ADJ
gujaf-262	137	9	capital	capital	NOUN
gujaf-262	137	10	base	base	NOUN
gujaf-262	137	11	has	have	AUX
gujaf-262	137	12	a	a	DET
gujaf-262	137	13	positive	positive	ADJ
gujaf-262	137	14	impact	impact	NOUN
gujaf-262	137	15	on	on	ADP
gujaf-262	137	16	shareholders	shareholder	NOUN
gujaf-262	137	17	’	'	PUNCT
gujaf-262	137	18	wealth	wealth	NOUN
gujaf-262	137	19	is	be	AUX
gujaf-262	137	20	confirmed	confirm	VERB
gujaf-262	137	21	by	by	ADP
gujaf-262	137	22	muange	muange	NOUN
gujaf-262	137	23	,	,	PUNCT
gujaf-262	137	24	et	et	PROPN
gujaf-262	137	25	al	al	PROPN
gujaf-262	137	26	(	(	PUNCT
gujaf-262	137	27	2018	2018	NUM
gujaf-262	137	28	)	)	PUNCT
gujaf-262	137	29	;	;	PUNCT
gujaf-262	137	30	they	they	PRON
gujaf-262	137	31	studied	study	VERB
gujaf-262	137	32	kenyan	kenyan	ADJ
gujaf-262	137	33	firms	firm	NOUN
gujaf-262	137	34	after	after	ADP
gujaf-262	137	35	mergers	merger	NOUN
gujaf-262	137	36	and	and	CCONJ
gujaf-262	137	37	acquisitions	acquisition	NOUN
gujaf-262	137	38	(	(	PUNCT
gujaf-262	137	39	m&a	m&a	PROPN
gujaf-262	137	40	)	)	PUNCT
gujaf-262	137	41	,	,	PUNCT
gujaf-262	137	42	kenyan	kenyan	ADJ
gujaf-262	137	43	firms	firm	NOUN
gujaf-262	137	44	’	’	PART
gujaf-262	137	45	performance	performance	NOUN
gujaf-262	137	46	in	in	ADP
gujaf-262	137	47	terms	term	NOUN
gujaf-262	137	48	of	of	ADP
gujaf-262	137	49	shareholder	shareholder	NOUN
gujaf-262	137	50	wealth	wealth	NOUN
gujaf-262	137	51	,	,	PUNCT
gujaf-262	137	52	the	the	DET
gujaf-262	137	53	research	research	NOUN
gujaf-262	137	54	found	find	VERB
gujaf-262	137	55	that	that	SCONJ
gujaf-262	137	56	increasing	increase	VERB
gujaf-262	137	57	the	the	DET
gujaf-262	137	58	capital	capital	NOUN
gujaf-262	137	59	base	base	NOUN
gujaf-262	137	60	would	would	AUX
gujaf-262	137	61	result	result	VERB
gujaf-262	137	62	in	in	ADP
gujaf-262	137	63	a	a	DET
gujaf-262	137	64	large	large	ADJ
gujaf-262	137	65	rise	rise	NOUN
gujaf-262	137	66	in	in	ADP
gujaf-262	137	67	the	the	DET
gujaf-262	137	68	wealth	wealth	NOUN
gujaf-262	137	69	of	of	ADP
gujaf-262	137	70	owners	owner	NOUN
gujaf-262	137	71	.	.	PUNCT
gujaf-262	138	1	according	accord	VERB
gujaf-262	138	2	to	to	ADP
gujaf-262	138	3	the	the	DET
gujaf-262	138	4	study	study	NOUN
gujaf-262	138	5	's	's	PART
gujaf-262	138	6	conclusions	conclusion	NOUN
gujaf-262	138	7	,	,	PUNCT
gujaf-262	138	8	an	an	DET
gujaf-262	138	9	increase	increase	NOUN
gujaf-262	138	10	in	in	ADP
gujaf-262	138	11	capital	capital	NOUN
gujaf-262	138	12	base	base	NOUN
gujaf-262	138	13	will	will	AUX
gujaf-262	138	14	result	result	VERB
gujaf-262	138	15	in	in	ADP
gujaf-262	138	16	a	a	DET
gujaf-262	138	17	corresponding	correspond	VERB
gujaf-262	138	18	increase	increase	NOUN
gujaf-262	138	19	in	in	ADP
gujaf-262	138	20	return	return	NOUN
gujaf-262	138	21	on	on	ADP
gujaf-262	138	22	capital	capital	NOUN
gujaf-262	138	23	,	,	PUNCT
gujaf-262	138	24	and	and	CCONJ
gujaf-262	138	25	the	the	DET
gujaf-262	138	26	rise	rise	NOUN
gujaf-262	138	27	in	in	ADP
gujaf-262	138	28	return	return	NOUN
gujaf-262	138	29	on	on	ADP
gujaf-262	138	30	capital	capital	NOUN
gujaf-262	138	31	following	follow	VERB
gujaf-262	138	32	the	the	DET
gujaf-262	138	33	increase	increase	NOUN
gujaf-262	138	34	in	in	ADP
gujaf-262	138	35	capital	capital	NOUN
gujaf-262	138	36	base	base	NOUN
gujaf-262	138	37	will	will	AUX
gujaf-262	138	38	also	also	ADV
gujaf-262	138	39	increase	increase	VERB
gujaf-262	138	40	shareholder	shareholder	NOUN
gujaf-262	138	41	’s	’s	PART
gujaf-262	138	42	wealth	wealth	NOUN
gujaf-262	138	43	.	.	PUNCT
gujaf-262	139	1	perera	perera	PROPN
gujaf-262	139	2	,	,	PUNCT
gujaf-262	139	3	et	et	PROPN
gujaf-262	139	4	al	al	PROPN
gujaf-262	139	5	(	(	PUNCT
gujaf-262	139	6	2013	2013	NUM
gujaf-262	139	7	)	)	PUNCT
gujaf-262	139	8	,	,	PUNCT
gujaf-262	139	9	in	in	ADP
gujaf-262	139	10	their	their	PRON
gujaf-262	139	11	study	study	NOUN
gujaf-262	139	12	’s	’s	PART
gujaf-262	139	13	empirical	empirical	ADJ
gujaf-262	139	14	findings	finding	NOUN
gujaf-262	139	15	,	,	PUNCT
gujaf-262	139	16	submitted	submit	VERB
gujaf-262	139	17	that	that	SCONJ
gujaf-262	139	18	adequate	adequate	ADJ
gujaf-262	139	19	capital	capital	NOUN
gujaf-262	139	20	positively	positively	ADV
gujaf-262	139	21	influences	influence	VERB
gujaf-262	139	22	bank	bank	NOUN
gujaf-262	139	23	profitability	profitability	NOUN
gujaf-262	139	24	.	.	PUNCT
gujaf-262	140	1	the	the	DET
gujaf-262	140	2	result	result	NOUN
gujaf-262	140	3	of	of	ADP
gujaf-262	140	4	a	a	DET
gujaf-262	140	5	study	study	NOUN
gujaf-262	140	6	from	from	ADP
gujaf-262	140	7	jordan	jordan	PROPN
gujaf-262	140	8	backs	back	VERB
gujaf-262	140	9	this	this	PRON
gujaf-262	140	10	up	up	ADP
gujaf-262	140	11	;	;	PUNCT
gujaf-262	140	12	in	in	ADP
gujaf-262	140	13	the	the	DET
gujaf-262	140	14	same	same	ADJ
gujaf-262	140	15	vein	vein	NOUN
gujaf-262	140	16	,	,	PUNCT
gujaf-262	140	17	al	al	PROPN
gujaf-262	140	18	-	-	PUNCT
gujaf-262	140	19	sabbah	sabbah	PROPN
gujaf-262	140	20	(	(	PUNCT
gujaf-262	140	21	2004	2004	NUM
gujaf-262	140	22	)	)	PUNCT
gujaf-262	140	23	found	find	VERB
gujaf-262	140	24	capital	capital	NOUN
gujaf-262	140	25	sufficiency	sufficiency	NOUN
gujaf-262	140	26	to	to	PART
gujaf-262	140	27	be	be	AUX
gujaf-262	140	28	the	the	DET
gujaf-262	140	29	highest	high	ADJ
gujaf-262	140	30	driver	driver	NOUN
gujaf-262	140	31	and	and	CCONJ
gujaf-262	140	32	a	a	DET
gujaf-262	140	33	positive	positive	ADJ
gujaf-262	140	34	indicator	indicator	NOUN
gujaf-262	140	35	of	of	ADP
gujaf-262	140	36	bank	bank	NOUN
gujaf-262	140	37	performance	performance	NOUN
gujaf-262	140	38	.	.	PUNCT
gujaf-262	141	1	yudistira	yudistira	PROPN
gujaf-262	141	2	(	(	PUNCT
gujaf-262	141	3	2003	2003	NUM
gujaf-262	141	4	)	)	PUNCT
gujaf-262	141	5	points	point	VERB
gujaf-262	141	6	out	out	ADP
gujaf-262	141	7	that	that	SCONJ
gujaf-262	141	8	bank	bank	NOUN
gujaf-262	141	9	capital	capital	NOUN
gujaf-262	141	10	and	and	CCONJ
gujaf-262	141	11	deposits	deposit	NOUN
gujaf-262	141	12	have	have	VERB
gujaf-262	141	13	a	a	DET
gujaf-262	141	14	very	very	ADV
gujaf-262	141	15	strong	strong	ADJ
gujaf-262	141	16	absolute	absolute	ADJ
gujaf-262	141	17	relationship	relationship	NOUN
gujaf-262	141	18	.	.	PUNCT
gujaf-262	142	1	however	however	ADV
gujaf-262	142	2	,	,	PUNCT
gujaf-262	142	3	osuka	osuka	PROPN
gujaf-262	142	4	and	and	CCONJ
gujaf-262	142	5	richard	richard	PROPN
gujaf-262	142	6	(	(	PUNCT
gujaf-262	142	7	2013	2013	NUM
gujaf-262	142	8	)	)	PUNCT
gujaf-262	142	9	found	find	VERB
gujaf-262	142	10	no	no	DET
gujaf-262	142	11	link	link	NOUN
gujaf-262	142	12	between	between	ADP
gujaf-262	142	13	asset	asset	NOUN
gujaf-262	142	14	quality	quality	NOUN
gujaf-262	142	15	and	and	CCONJ
gujaf-262	142	16	the	the	DET
gujaf-262	142	17	capital	capital	NOUN
gujaf-262	142	18	base	base	NOUN
gujaf-262	142	19	of	of	ADP
gujaf-262	142	20	nigerian	nigerian	ADJ
gujaf-262	142	21	banks	bank	NOUN
gujaf-262	142	22	in	in	ADP
gujaf-262	142	23	their	their	PRON
gujaf-262	142	24	study	study	NOUN
gujaf-262	142	25	.	.	PUNCT
gujaf-262	143	1	in	in	ADP
gujaf-262	143	2	a	a	DET
gujaf-262	143	3	fifteen	fifteen	NUM
gujaf-262	143	4	-	-	PUNCT
gujaf-262	143	5	year	year	NOUN
gujaf-262	143	6	study	study	NOUN
gujaf-262	143	7	,	,	PUNCT
gujaf-262	143	8	agbeja	agbeja	NOUN
gujaf-262	143	9	(	(	PUNCT
gujaf-262	143	10	2014	2014	NUM
gujaf-262	143	11	)	)	PUNCT
gujaf-262	143	12	employed	employ	VERB
gujaf-262	143	13	econometrics	econometrics	NOUN
gujaf-262	143	14	methodologies	methodology	NOUN
gujaf-262	143	15	to	to	PART
gujaf-262	143	16	assess	assess	VERB
gujaf-262	143	17	the	the	DET
gujaf-262	143	18	key	key	ADJ
gujaf-262	143	19	causes	cause	NOUN
gujaf-262	143	20	and	and	CCONJ
gujaf-262	143	21	relative	relative	ADJ
gujaf-262	143	22	contributions	contribution	NOUN
gujaf-262	143	23	of	of	ADP
gujaf-262	143	24	changes	change	NOUN
gujaf-262	143	25	in	in	ADP
gujaf-262	143	26	capital	capital	NOUN
gujaf-262	143	27	base	base	NOUN
gujaf-262	143	28	to	to	PART
gujaf-262	143	29	deposit	deposit	VERB
gujaf-262	143	30	money	money	NOUN
gujaf-262	143	31	bank	bank	NOUN
gujaf-262	143	32	efficiency	efficiency	NOUN
gujaf-262	143	33	(	(	PUNCT
gujaf-262	143	34	1992	1992	NUM
gujaf-262	143	35	2007	2007	NUM
gujaf-262	143	36	)	)	PUNCT
gujaf-262	143	37	.	.	PUNCT
gujaf-262	144	1	the	the	DET
gujaf-262	144	2	findings	finding	NOUN
gujaf-262	144	3	revealed	reveal	VERB
gujaf-262	144	4	that	that	SCONJ
gujaf-262	144	5	capital	capital	NOUN
gujaf-262	144	6	base	base	NOUN
gujaf-262	144	7	requirements	requirement	NOUN
gujaf-262	144	8	were	be	AUX
gujaf-262	144	9	ineffective	ineffective	ADJ
gujaf-262	144	10	in	in	ADP
gujaf-262	144	11	reducing	reduce	VERB
gujaf-262	144	12	bank	bank	NOUN
gujaf-262	144	13	distress.this	distress.this	DET
gujaf-262	144	14	study	study	NOUN
gujaf-262	144	15	adopts	adopt	VERB
gujaf-262	144	16	total	total	ADJ
gujaf-262	144	17	equity	equity	NOUN
gujaf-262	144	18	divided	divide	VERB
gujaf-262	144	19	by	by	ADP
gujaf-262	144	20	total	total	ADJ
gujaf-262	144	21	asset	asset	NOUN
gujaf-262	144	22	as	as	ADP
gujaf-262	144	23	a	a	DET
gujaf-262	144	24	proxy	proxy	NOUN
gujaf-262	144	25	for	for	ADP
gujaf-262	144	26	capital	capital	NOUN
gujaf-262	144	27	adequacy	adequacy	NOUN
gujaf-262	144	28	as	as	SCONJ
gujaf-262	144	29	used	use	VERB
gujaf-262	144	30	in	in	ADP
gujaf-262	144	31	the	the	DET
gujaf-262	144	32	works	work	NOUN
gujaf-262	144	33	of	of	ADP
gujaf-262	144	34	doğan	doğan	ADJ
gujaf-262	144	35	(	(	PUNCT
gujaf-262	144	36	2013	2013	NUM
gujaf-262	144	37	)	)	PUNCT
gujaf-262	144	38	in	in	ADP
gujaf-262	144	39	his	his	PRON
gujaf-262	144	40	study	study	NOUN
gujaf-262	144	41	titled	title	VERB
gujaf-262	144	42	,	,	PUNCT
gujaf-262	144	43	“	"	PUNCT
gujaf-262	144	44	comparison	comparison	NOUN
gujaf-262	144	45	of	of	ADP
gujaf-262	144	46	financial	financial	ADJ
gujaf-262	144	47	performances	performance	NOUN
gujaf-262	144	48	of	of	ADP
gujaf-262	144	49	domestic	domestic	ADJ
gujaf-262	144	50	and	and	CCONJ
gujaf-262	144	51	foreign	foreign	ADJ
gujaf-262	144	52	banks	bank	NOUN
gujaf-262	144	53	:	:	PUNCT
gujaf-262	144	54	the	the	DET
gujaf-262	144	55	case	case	NOUN
gujaf-262	144	56	of	of	ADP
gujaf-262	144	57	turkey	turkey	NOUN
gujaf-262	144	58	”	"	PUNCT
gujaf-262	144	59	,	,	PUNCT
gujaf-262	144	60	same	same	ADJ
gujaf-262	144	61	metric	metric	NOUN
gujaf-262	144	62	was	be	AUX
gujaf-262	144	63	used	use	VERB
gujaf-262	144	64	in	in	ADP
gujaf-262	144	65	the	the	DET
gujaf-262	144	66	works	work	NOUN
gujaf-262	144	67	of	of	ADP
gujaf-262	144	68	perera	perera	PROPN
gujaf-262	144	69	and	and	CCONJ
gujaf-262	144	70	morawakage	morawakage	NOUN
gujaf-262	144	71	(	(	PUNCT
gujaf-262	144	72	2016),credit	2016),credit	NOUN
gujaf-262	144	73	risk	risk	NOUN
gujaf-262	144	74	management	management	NOUN
gujaf-262	144	75	and	and	CCONJ
gujaf-262	144	76	shareholder	shareholder	NOUN
gujaf-262	144	77	value	value	NOUN
gujaf-262	144	78	creation	creation	NOUN
gujaf-262	144	79	.	.	PUNCT
gujaf-262	145	1	2.2	2.2	NUM
gujaf-262	145	2	credit	credit	NOUN
gujaf-262	145	3	risk	risk	NOUN
gujaf-262	145	4	and	and	CCONJ
gujaf-262	145	5	shareholders	shareholder	NOUN
gujaf-262	145	6	’	'	PUNCT
gujaf-262	145	7	wealth	wealth	NOUN
gujaf-262	145	8	credit	credit	NOUN
gujaf-262	145	9	risk	risk	NOUN
gujaf-262	145	10	,	,	PUNCT
gujaf-262	145	11	as	as	SCONJ
gujaf-262	145	12	defined	define	VERB
gujaf-262	145	13	by	by	ADP
gujaf-262	145	14	hosna	hosna	PROPN
gujaf-262	145	15	et	et	PROPN
gujaf-262	145	16	al	al	PROPN
gujaf-262	145	17	.	.	PROPN
gujaf-262	145	18	(	(	PUNCT
gujaf-262	145	19	2009	2009	NUM
gujaf-262	145	20	)	)	PUNCT
gujaf-262	145	21	is	be	AUX
gujaf-262	145	22	the	the	DET
gujaf-262	145	23	risk	risk	NOUN
gujaf-262	145	24	of	of	ADP
gujaf-262	145	25	loss	loss	NOUN
gujaf-262	145	26	arising	arise	VERB
gujaf-262	145	27	from	from	ADP
gujaf-262	145	28	a	a	DET
gujaf-262	145	29	borrower	borrower	NOUN
gujaf-262	145	30	's	's	PART
gujaf-262	145	31	failure	failure	NOUN
gujaf-262	145	32	to	to	PART
gujaf-262	145	33	meet	meet	VERB
gujaf-262	145	34	a	a	DET
gujaf-262	145	35	debt	debt	NOUN
gujaf-262	145	36	repayment	repayment	NOUN
gujaf-262	145	37	obligation	obligation	NOUN
gujaf-262	145	38	in	in	ADP
gujaf-262	145	39	the	the	DET
gujaf-262	145	40	conditions	condition	NOUN
gujaf-262	145	41	stated	state	VERB
gujaf-262	145	42	in	in	ADP
gujaf-262	145	43	loan	loan	NOUN
gujaf-262	145	44	or	or	CCONJ
gujaf-262	145	45	other	other	ADJ
gujaf-262	145	46	lines	line	NOUN
gujaf-262	145	47	of	of	ADP
gujaf-262	145	48	credit	credit	NOUN
gujaf-262	145	49	and	and	CCONJ
gujaf-262	145	50	advances	advance	NOUN
gujaf-262	145	51	.	.	PUNCT
gujaf-262	146	1	credit	credit	NOUN
gujaf-262	146	2	risk	risk	NOUN
gujaf-262	146	3	arises	arise	VERB
gujaf-262	146	4	mostly	mostly	ADV
gujaf-262	146	5	from	from	ADP
gujaf-262	146	6	loans	loan	NOUN
gujaf-262	146	7	given	give	VERB
gujaf-262	146	8	out	out	ADP
gujaf-262	146	9	to	to	ADP
gujaf-262	146	10	customers	customer	NOUN
gujaf-262	146	11	for	for	ADP
gujaf-262	146	12	banking	banking	NOUN
gujaf-262	146	13	businesses	business	NOUN
gujaf-262	146	14	.	.	PUNCT
gujaf-262	147	1	basically	basically	ADV
gujaf-262	147	2	,	,	PUNCT
gujaf-262	147	3	credit	credit	NOUN
gujaf-262	147	4	risk	risk	NOUN
gujaf-262	147	5	is	be	AUX
gujaf-262	147	6	the	the	DET
gujaf-262	147	7	most	most	ADV
gujaf-262	147	8	significant	significant	ADJ
gujaf-262	147	9	risk	risk	NOUN
gujaf-262	147	10	faced	face	VERB
gujaf-262	147	11	by	by	ADP
gujaf-262	147	12	financial	financial	ADJ
gujaf-262	147	13	intermediaries	intermediary	NOUN
gujaf-262	147	14	and	and	CCONJ
gujaf-262	147	15	banks	bank	NOUN
gujaf-262	147	16	.	.	PUNCT
gujaf-262	148	1	scholars	scholar	NOUN
gujaf-262	148	2	generally	generally	ADV
gujaf-262	148	3	believe	believe	VERB
gujaf-262	148	4	that	that	SCONJ
gujaf-262	148	5	credit	credit	NOUN
gujaf-262	148	6	risk	risk	NOUN
gujaf-262	148	7	usually	usually	ADV
gujaf-262	148	8	has	have	VERB
gujaf-262	148	9	an	an	DET
gujaf-262	148	10	adverse	adverse	ADJ
gujaf-262	148	11	effect	effect	NOUN
gujaf-262	148	12	on	on	ADP
gujaf-262	148	13	the	the	DET
gujaf-262	148	14	shareholders	shareholder	NOUN
gujaf-262	148	15	’	’	PART
gujaf-262	148	16	wealth	wealth	NOUN
gujaf-262	148	17	of	of	ADP
gujaf-262	148	18	business	business	NOUN
gujaf-262	148	19	especially	especially	ADV
gujaf-262	148	20	deposit	deposit	VERB
gujaf-262	148	21	money	money	NOUN
gujaf-262	148	22	banks	bank	NOUN
gujaf-262	148	23	;	;	PUNCT
gujaf-262	148	24	it	it	PRON
gujaf-262	148	25	is	be	AUX
gujaf-262	148	26	critical	critical	ADJ
gujaf-262	148	27	for	for	ADP
gujaf-262	148	28	banks	bank	NOUN
gujaf-262	148	29	,	,	PUNCT
gujaf-262	148	30	the	the	DET
gujaf-262	148	31	economy	economy	NOUN
gujaf-262	148	32	,	,	PUNCT
gujaf-262	148	33	and	and	CCONJ
gujaf-262	148	34	investors	investor	NOUN
gujaf-262	148	35	to	to	PART
gujaf-262	148	36	accurately	accurately	ADV
gujaf-262	148	37	assess	assess	VERB
gujaf-262	148	38	the	the	DET
gujaf-262	148	39	level	level	NOUN
gujaf-262	148	40	of	of	ADP
gujaf-262	148	41	risk	risk	NOUN
gujaf-262	148	42	to	to	PART
gujaf-262	148	43	be	be	AUX
gujaf-262	148	44	accepted	accept	VERB
gujaf-262	148	45	in	in	ADP
gujaf-262	148	46	order	order	NOUN
gujaf-262	148	47	to	to	PART
gujaf-262	148	48	maximize	maximize	VERB
gujaf-262	148	49	value	value	NOUN
gujaf-262	148	50	(	(	PUNCT
gujaf-262	148	51	cheng	cheng	PROPN
gujaf-262	148	52	&	&	CCONJ
gujaf-262	148	53	nasir	nasir	PROPN
gujaf-262	148	54	,	,	PUNCT
gujaf-262	148	55	2010	2010	NUM
gujaf-262	148	56	)	)	PUNCT
gujaf-262	148	57	.	.	PUNCT
gujaf-262	149	1	credit	credit	NOUN
gujaf-262	149	2	risk	risk	NOUN
gujaf-262	149	3	is	be	AUX
gujaf-262	149	4	the	the	DET
gujaf-262	149	5	most	most	ADV
gujaf-262	149	6	sensitive	sensitive	ADJ
gujaf-262	149	7	risk	risk	NOUN
gujaf-262	149	8	affecting	affect	VERB
gujaf-262	149	9	the	the	DET
gujaf-262	149	10	growth	growth	NOUN
gujaf-262	149	11	of	of	ADP
gujaf-262	149	12	investment	investment	NOUN
gujaf-262	149	13	value	value	NOUN
gujaf-262	149	14	in	in	ADP
gujaf-262	149	15	commercial	commercial	ADJ
gujaf-262	149	16	banks	bank	NOUN
gujaf-262	149	17	(	(	PUNCT
gujaf-262	149	18	kargi	kargi	NOUN
gujaf-262	149	19	,	,	PUNCT
gujaf-262	149	20	2011	2011	NUM
gujaf-262	149	21	)	)	PUNCT
gujaf-262	149	22	.	.	PUNCT
gujaf-262	150	1	the	the	DET
gujaf-262	150	2	account	account	NOUN
gujaf-262	150	3	of	of	ADP
gujaf-262	150	4	the	the	DET
gujaf-262	150	5	assertion	assertion	NOUN
gujaf-262	150	6	in	in	ADP
gujaf-262	150	7	the	the	DET
gujaf-262	150	8	literature	literature	NOUN
gujaf-262	150	9	is	be	AUX
gujaf-262	150	10	discussed	discuss	VERB
gujaf-262	150	11	below	below	ADV
gujaf-262	150	12	:	:	PUNCT
gujaf-262	150	13	perera	perera	PROPN
gujaf-262	150	14	and	and	CCONJ
gujaf-262	150	15	morawakage	morawakage	NOUN
gujaf-262	150	16	(	(	PUNCT
gujaf-262	150	17	2016	2016	NUM
gujaf-262	150	18	)	)	PUNCT
gujaf-262	150	19	in	in	ADP
gujaf-262	150	20	“	"	PUNCT
gujaf-262	150	21	credit	credit	NOUN
gujaf-262	150	22	risk	risk	NOUN
gujaf-262	150	23	management	management	NOUN
gujaf-262	150	24	and	and	CCONJ
gujaf-262	150	25	shareholder	shareholder	NOUN
gujaf-262	150	26	value	value	NOUN
gujaf-262	150	27	creation	creation	NOUN
gujaf-262	150	28	with	with	ADP
gujaf-262	150	29	emphasis	emphasis	NOUN
gujaf-262	150	30	on	on	ADP
gujaf-262	150	31	sri	sri	PROPN
gujaf-262	150	32	lanka	lanka	PROPN
gujaf-262	150	33	’s	’s	PART
gujaf-262	150	34	listed	list	VERB
gujaf-262	150	35	commercial	commercial	ADJ
gujaf-262	150	36	banks	bank	NOUN
gujaf-262	150	37	”	"	PUNCT
gujaf-262	150	38	,	,	PUNCT
gujaf-262	150	39	return	return	VERB
gujaf-262	150	40	52	52	NUM
gujaf-262	150	41	on	on	ADP
gujaf-262	150	42	shares	share	NOUN
gujaf-262	150	43	was	be	AUX
gujaf-262	150	44	used	use	VERB
gujaf-262	150	45	to	to	PART
gujaf-262	150	46	assess	assess	VERB
gujaf-262	150	47	shareholder	shareholder	NOUN
gujaf-262	150	48	value	value	NOUN
gujaf-262	150	49	while	while	SCONJ
gujaf-262	150	50	capital	capital	NOUN
gujaf-262	150	51	adequacy	adequacy	NOUN
gujaf-262	150	52	ratios	ratio	NOUN
gujaf-262	150	53	,	,	PUNCT
gujaf-262	150	54	loans	loan	NOUN
gujaf-262	150	55	to	to	ADP
gujaf-262	150	56	deposits	deposit	NOUN
gujaf-262	150	57	ratios	ratio	NOUN
gujaf-262	150	58	,	,	PUNCT
gujaf-262	150	59	and	and	CCONJ
gujaf-262	150	60	non	non	ADJ
gujaf-262	150	61	-	-	ADJ
gujaf-262	150	62	performing	perform	VERB
gujaf-262	150	63	ratios	ratio	NOUN
gujaf-262	150	64	were	be	AUX
gujaf-262	150	65	utilized	utilize	VERB
gujaf-262	150	66	as	as	ADP
gujaf-262	150	67	indications	indication	NOUN
gujaf-262	150	68	of	of	ADP
gujaf-262	150	69	the	the	DET
gujaf-262	150	70	banks	bank	NOUN
gujaf-262	150	71	'	'	PART
gujaf-262	150	72	credit	credit	NOUN
gujaf-262	150	73	risk	risk	NOUN
gujaf-262	150	74	management	management	NOUN
gujaf-262	150	75	.	.	PUNCT
gujaf-262	151	1	regression	regression	NOUN
gujaf-262	151	2	models	model	NOUN
gujaf-262	151	3	were	be	AUX
gujaf-262	151	4	employed	employ	VERB
gujaf-262	151	5	in	in	ADP
gujaf-262	151	6	the	the	DET
gujaf-262	151	7	empirical	empirical	ADJ
gujaf-262	151	8	study	study	NOUN
gujaf-262	151	9	,	,	PUNCT
gujaf-262	151	10	focusing	focus	VERB
gujaf-262	151	11	on	on	ADP
gujaf-262	151	12	the	the	DET
gujaf-262	151	13	descriptions	description	NOUN
gujaf-262	151	14	of	of	ADP
gujaf-262	151	15	the	the	DET
gujaf-262	151	16	spss	spss	PROPN
gujaf-262	151	17	output	output	NOUN
gujaf-262	151	18	.	.	PUNCT
gujaf-262	152	1	the	the	DET
gujaf-262	152	2	result	result	NOUN
gujaf-262	152	3	revealed	reveal	VERB
gujaf-262	152	4	that	that	SCONJ
gujaf-262	152	5	the	the	DET
gujaf-262	152	6	management	management	NOUN
gujaf-262	152	7	of	of	ADP
gujaf-262	152	8	credit	credit	NOUN
gujaf-262	152	9	risk	risk	NOUN
gujaf-262	152	10	substantially	substantially	ADV
gujaf-262	152	11	influenced	influence	VERB
gujaf-262	152	12	shareholder	shareholder	NOUN
gujaf-262	152	13	wealth	wealth	NOUN
gujaf-262	152	14	in	in	ADP
gujaf-262	152	15	the	the	DET
gujaf-262	152	16	eight	eight	NUM
gujaf-262	152	17	banks	bank	NOUN
gujaf-262	152	18	that	that	PRON
gujaf-262	152	19	were	be	AUX
gujaf-262	152	20	evaluated	evaluate	VERB
gujaf-262	152	21	,	,	PUNCT
gujaf-262	152	22	according	accord	VERB
gujaf-262	152	23	to	to	ADP
gujaf-262	152	24	the	the	DET
gujaf-262	152	25	study	study	NOUN
gujaf-262	152	26	.	.	PUNCT
gujaf-262	153	1	nplr	nplr	NOUN
gujaf-262	153	2	has	have	VERB
gujaf-262	153	3	the	the	DET
gujaf-262	153	4	greatest	great	ADJ
gujaf-262	153	5	impact	impact	NOUN
gujaf-262	153	6	on	on	ADP
gujaf-262	153	7	the	the	DET
gujaf-262	153	8	returns	return	NOUN
gujaf-262	153	9	on	on	ADP
gujaf-262	153	10	shares	share	NOUN
gujaf-262	153	11	of	of	ADP
gujaf-262	153	12	the	the	DET
gujaf-262	153	13	three	three	NUM
gujaf-262	153	14	adopted	adopt	VERB
gujaf-262	153	15	credit	credit	NOUN
gujaf-262	153	16	risk	risk	NOUN
gujaf-262	153	17	management	management	NOUN
gujaf-262	153	18	indices	index	NOUN
gujaf-262	153	19	.	.	PUNCT
gujaf-262	154	1	aghababaei	aghababaei	PROPN
gujaf-262	154	2	et	et	PROPN
gujaf-262	154	3	al	al	PROPN
gujaf-262	154	4	.	.	PROPN
gujaf-262	155	1	(	(	PUNCT
gujaf-262	155	2	2013	2013	NUM
gujaf-262	155	3	)	)	PUNCT
gujaf-262	155	4	,	,	PUNCT
gujaf-262	155	5	in	in	ADP
gujaf-262	155	6	a	a	DET
gujaf-262	155	7	study	study	NOUN
gujaf-262	155	8	covering	cover	VERB
gujaf-262	155	9	2005	2005	NUM
gujaf-262	155	10	to	to	ADP
gujaf-262	155	11	2010	2010	NUM
gujaf-262	155	12	,	,	PUNCT
gujaf-262	155	13	evaluated	evaluate	VERB
gujaf-262	155	14	the	the	DET
gujaf-262	155	15	impact	impact	NOUN
gujaf-262	155	16	of	of	ADP
gujaf-262	155	17	credit	credit	NOUN
gujaf-262	155	18	risk	risk	NOUN
gujaf-262	155	19	indicators	indicator	NOUN
gujaf-262	155	20	on	on	ADP
gujaf-262	155	21	the	the	DET
gujaf-262	155	22	shareholder	shareholder	NOUN
gujaf-262	155	23	wealth	wealth	NOUN
gujaf-262	155	24	of	of	ADP
gujaf-262	155	25	six	six	NUM
gujaf-262	155	26	publicly	publicly	ADV
gujaf-262	155	27	traded	trade	VERB
gujaf-262	155	28	commercial	commercial	ADJ
gujaf-262	155	29	banks	bank	NOUN
gujaf-262	155	30	operating	operate	VERB
gujaf-262	155	31	in	in	ADP
gujaf-262	155	32	iran	iran	PROPN
gujaf-262	155	33	.	.	PUNCT
gujaf-262	156	1	this	this	DET
gujaf-262	156	2	research	research	NOUN
gujaf-262	156	3	relied	rely	VERB
gujaf-262	156	4	on	on	ADP
gujaf-262	156	5	yearly	yearly	ADV
gujaf-262	156	6	,	,	PUNCT
gujaf-262	156	7	audited	audit	VERB
gujaf-262	156	8	financial	financial	ADJ
gujaf-262	156	9	statements	statement	NOUN
gujaf-262	156	10	.	.	PUNCT
gujaf-262	157	1	the	the	DET
gujaf-262	157	2	researchers	researcher	NOUN
gujaf-262	157	3	employed	employ	VERB
gujaf-262	157	4	return	return	NOUN
gujaf-262	157	5	on	on	ADP
gujaf-262	157	6	equity	equity	NOUN
gujaf-262	157	7	(	(	PUNCT
gujaf-262	157	8	net	net	ADJ
gujaf-262	157	9	profit	profit	NOUN
gujaf-262	157	10	before	before	ADP
gujaf-262	157	11	taxes	taxis	NOUN
gujaf-262	157	12	to	to	ADP
gujaf-262	157	13	equity	equity	NOUN
gujaf-262	157	14	)	)	PUNCT
gujaf-262	157	15	as	as	ADP
gujaf-262	157	16	a	a	DET
gujaf-262	157	17	shareholder	shareholder	NOUN
gujaf-262	157	18	value	value	NOUN
gujaf-262	157	19	metric	metric	NOUN
gujaf-262	157	20	for	for	ADP
gujaf-262	157	21	hypothesis	hypothesis	NOUN
gujaf-262	157	22	testing	testing	NOUN
gujaf-262	157	23	and	and	CCONJ
gujaf-262	157	24	data	datum	NOUN
gujaf-262	157	25	analysis	analysis	NOUN
gujaf-262	157	26	in	in	ADP
gujaf-262	157	27	the	the	DET
gujaf-262	157	28	study	study	NOUN
gujaf-262	157	29	's	's	PART
gujaf-262	157	30	multiple	multiple	ADJ
gujaf-262	157	31	linear	linear	ADJ
gujaf-262	157	32	regression	regression	NOUN
gujaf-262	157	33	models	model	NOUN
gujaf-262	157	34	.	.	PUNCT
gujaf-262	158	1	according	accord	VERB
gujaf-262	158	2	to	to	ADP
gujaf-262	158	3	the	the	DET
gujaf-262	158	4	findings	finding	NOUN
gujaf-262	158	5	,	,	PUNCT
gujaf-262	158	6	the	the	DET
gujaf-262	158	7	significance	significance	NOUN
gujaf-262	158	8	level	level	NOUN
gujaf-262	158	9	obtained	obtain	VERB
gujaf-262	158	10	from	from	ADP
gujaf-262	158	11	the	the	DET
gujaf-262	158	12	regression	regression	NOUN
gujaf-262	158	13	model	model	NOUN
gujaf-262	158	14	is	be	AUX
gujaf-262	158	15	significant	significant	ADJ
gujaf-262	158	16	,	,	PUNCT
gujaf-262	158	17	indicating	indicate	VERB
gujaf-262	158	18	a	a	DET
gujaf-262	158	19	link	link	NOUN
gujaf-262	158	20	between	between	ADP
gujaf-262	158	21	the	the	DET
gujaf-262	158	22	independent	independent	ADJ
gujaf-262	158	23	variable	variable	NOUN
gujaf-262	158	24	on	on	ADP
gujaf-262	158	25	the	the	DET
gujaf-262	158	26	dependent	dependent	ADJ
gujaf-262	158	27	variable	variable	NOUN
gujaf-262	158	28	,	,	PUNCT
gujaf-262	158	29	and	and	CCONJ
gujaf-262	158	30	this	this	PRON
gujaf-262	158	31	is	be	AUX
gujaf-262	158	32	significant	significant	ADJ
gujaf-262	158	33	at	at	ADP
gujaf-262	158	34	the	the	DET
gujaf-262	158	35	99	99	NUM
gujaf-262	158	36	percent	percent	NOUN
gujaf-262	158	37	level	level	NOUN
gujaf-262	158	38	.	.	PUNCT
gujaf-262	159	1	the	the	DET
gujaf-262	159	2	main	main	ADJ
gujaf-262	159	3	premise	premise	NOUN
gujaf-262	159	4	was	be	AUX
gujaf-262	159	5	then	then	ADV
gujaf-262	159	6	validated	validate	VERB
gujaf-262	159	7	,	,	PUNCT
gujaf-262	159	8	and	and	CCONJ
gujaf-262	159	9	indicators	indicator	NOUN
gujaf-262	159	10	of	of	ADP
gujaf-262	159	11	credit	credit	NOUN
gujaf-262	159	12	risk	risk	NOUN
gujaf-262	159	13	affect	affect	VERB
gujaf-262	159	14	shareholders	shareholder	NOUN
gujaf-262	159	15	'	'	PART
gujaf-262	159	16	equity	equity	NOUN
gujaf-262	159	17	(	(	PUNCT
gujaf-262	159	18	roe	roe	PROPN
gujaf-262	159	19	)	)	PUNCT
gujaf-262	159	20	.	.	PUNCT
gujaf-262	160	1	salas	salas	PROPN
gujaf-262	160	2	and	and	CCONJ
gujaf-262	160	3	saurina	saurina	PROPN
gujaf-262	160	4	,	,	PUNCT
gujaf-262	160	5	(	(	PUNCT
gujaf-262	160	6	2002	2002	NUM
gujaf-262	160	7	)	)	PUNCT
gujaf-262	160	8	in	in	ADP
gujaf-262	160	9	their	their	PRON
gujaf-262	160	10	study	study	NOUN
gujaf-262	160	11	found	find	VERB
gujaf-262	160	12	that	that	SCONJ
gujaf-262	160	13	gdp	gdp	NOUN
gujaf-262	160	14	growth	growth	NOUN
gujaf-262	160	15	,	,	PUNCT
gujaf-262	160	16	increase	increase	VERB
gujaf-262	160	17	in	in	ADP
gujaf-262	160	18	the	the	DET
gujaf-262	160	19	level	level	NOUN
gujaf-262	160	20	of	of	ADP
gujaf-262	160	21	credit	credit	NOUN
gujaf-262	160	22	availment	availment	NOUN
gujaf-262	160	23	,	,	PUNCT
gujaf-262	160	24	capital	capital	NOUN
gujaf-262	160	25	ratio	ratio	NOUN
gujaf-262	160	26	,	,	PUNCT
gujaf-262	160	27	and	and	CCONJ
gujaf-262	160	28	bank	bank	NOUN
gujaf-262	160	29	size	size	NOUN
gujaf-262	160	30	had	have	VERB
gujaf-262	160	31	a	a	DET
gujaf-262	160	32	substantial	substantial	ADJ
gujaf-262	160	33	impact	impact	NOUN
gujaf-262	160	34	on	on	ADP
gujaf-262	160	35	non	non	ADJ
gujaf-262	160	36	-	-	ADJ
gujaf-262	160	37	performing	performing	ADJ
gujaf-262	160	38	loans	loan	NOUN
gujaf-262	160	39	,	,	PUNCT
gujaf-262	160	40	which	which	PRON
gujaf-262	160	41	in	in	ADP
gujaf-262	160	42	turn	turn	NOUN
gujaf-262	160	43	had	have	VERB
gujaf-262	160	44	an	an	DET
gujaf-262	160	45	impact	impact	NOUN
gujaf-262	160	46	on	on	ADP
gujaf-262	160	47	credit	credit	NOUN
gujaf-262	160	48	risk	risk	NOUN
gujaf-262	160	49	.	.	PUNCT
gujaf-262	161	1	in	in	ADP
gujaf-262	161	2	their	their	PRON
gujaf-262	161	3	research	research	NOUN
gujaf-262	161	4	,	,	PUNCT
gujaf-262	161	5	hosna	hosna	PROPN
gujaf-262	161	6	et	et	PROPN
gujaf-262	161	7	al	al	PROPN
gujaf-262	161	8	.	.	PROPN
gujaf-262	161	9	(	(	PUNCT
gujaf-262	161	10	2009	2009	NUM
gujaf-262	161	11	)	)	PUNCT
gujaf-262	161	12	concluded	conclude	VERB
gujaf-262	161	13	that	that	SCONJ
gujaf-262	161	14	credit	credit	NOUN
gujaf-262	161	15	risk	risk	NOUN
gujaf-262	161	16	had	have	VERB
gujaf-262	161	17	a	a	DET
gujaf-262	161	18	large	large	ADJ
gujaf-262	161	19	beneficial	beneficial	ADJ
gujaf-262	161	20	impact	impact	NOUN
gujaf-262	161	21	on	on	ADP
gujaf-262	161	22	commercial	commercial	ADJ
gujaf-262	161	23	bank	bank	NOUN
gujaf-262	161	24	profitability	profitability	NOUN
gujaf-262	161	25	in	in	ADP
gujaf-262	161	26	sweden	sweden	PROPN
gujaf-262	161	27	.	.	PUNCT
gujaf-262	162	1	according	accord	VERB
gujaf-262	162	2	to	to	ADP
gujaf-262	162	3	kithinji	kithinji	PROPN
gujaf-262	162	4	(	(	PUNCT
gujaf-262	162	5	2010	2010	NUM
gujaf-262	162	6	)	)	PUNCT
gujaf-262	162	7	,	,	PUNCT
gujaf-262	162	8	the	the	DET
gujaf-262	162	9	amount	amount	NOUN
gujaf-262	162	10	of	of	ADP
gujaf-262	162	11	credit	credit	NOUN
gujaf-262	162	12	was	be	AUX
gujaf-262	162	13	high	high	ADJ
gujaf-262	162	14	in	in	ADP
gujaf-262	162	15	the	the	DET
gujaf-262	162	16	early	early	ADJ
gujaf-262	162	17	years	year	NOUN
gujaf-262	162	18	of	of	ADP
gujaf-262	162	19	the	the	DET
gujaf-262	162	20	implementation	implementation	NOUN
gujaf-262	162	21	basle	basle	PROPN
gujaf-262	162	22	ii	ii	PROPN
gujaf-262	162	23	in	in	ADP
gujaf-262	162	24	kenya	kenya	PROPN
gujaf-262	162	25	,	,	PUNCT
gujaf-262	162	26	but	but	CCONJ
gujaf-262	162	27	it	it	PRON
gujaf-262	162	28	materially	materially	ADV
gujaf-262	162	29	reduced	reduce	VERB
gujaf-262	162	30	in	in	ADP
gujaf-262	162	31	value	value	NOUN
gujaf-262	162	32	in	in	ADP
gujaf-262	162	33	2007	2007	NUM
gujaf-262	162	34	and	and	CCONJ
gujaf-262	162	35	2008.isaac	2008.isaac	NUM
gujaf-262	162	36	,	,	PUNCT
gujaf-262	162	37	willy	willy	ADV
gujaf-262	162	38	,	,	PUNCT
gujaf-262	162	39	and	and	CCONJ
gujaf-262	162	40	anthony	anthony	PROPN
gujaf-262	162	41	(	(	PUNCT
gujaf-262	162	42	2017	2017	NUM
gujaf-262	162	43	)	)	PUNCT
gujaf-262	162	44	in	in	ADP
gujaf-262	162	45	their	their	PRON
gujaf-262	162	46	study	study	NOUN
gujaf-262	162	47	for	for	ADP
gujaf-262	162	48	the	the	DET
gujaf-262	162	49	period	period	NOUN
gujaf-262	162	50	2006	2006	NUM
gujaf-262	162	51	-	-	SYM
gujaf-262	162	52	2015	2015	NUM
gujaf-262	162	53	in	in	ADP
gujaf-262	162	54	kenya	kenya	PROPN
gujaf-262	162	55	,	,	PUNCT
gujaf-262	162	56	estimating	estimate	VERB
gujaf-262	162	57	the	the	DET
gujaf-262	162	58	influence	influence	NOUN
gujaf-262	162	59	of	of	ADP
gujaf-262	162	60	credit	credit	NOUN
gujaf-262	162	61	risk	risk	NOUN
gujaf-262	162	62	on	on	ADP
gujaf-262	162	63	stock	stock	NOUN
gujaf-262	162	64	performance	performance	NOUN
gujaf-262	162	65	,	,	PUNCT
gujaf-262	162	66	a	a	DET
gujaf-262	162	67	purposive	purposive	ADJ
gujaf-262	162	68	sample	sample	NOUN
gujaf-262	162	69	of	of	ADP
gujaf-262	162	70	9	9	NUM
gujaf-262	162	71	listed	list	VERB
gujaf-262	162	72	banks	bank	NOUN
gujaf-262	162	73	was	be	AUX
gujaf-262	162	74	used	use	VERB
gujaf-262	162	75	.	.	PUNCT
gujaf-262	163	1	the	the	DET
gujaf-262	163	2	gls	gls	PROPN
gujaf-262	163	3	model	model	NOUN
gujaf-262	163	4	was	be	AUX
gujaf-262	163	5	used	use	VERB
gujaf-262	163	6	to	to	ADP
gujaf-262	163	7	regress	regress	ADJ
gujaf-262	163	8	predictor	predictor	NOUN
gujaf-262	163	9	factors	factor	NOUN
gujaf-262	163	10	on	on	ADP
gujaf-262	163	11	stock	stock	NOUN
gujaf-262	163	12	returns	return	NOUN
gujaf-262	163	13	:	:	PUNCT
gujaf-262	163	14	loan	loan	NOUN
gujaf-262	163	15	loss	loss	NOUN
gujaf-262	163	16	reserves	reserve	NOUN
gujaf-262	163	17	,	,	PUNCT
gujaf-262	163	18	bank	bank	NOUN
gujaf-262	163	19	size	size	NOUN
gujaf-262	163	20	and	and	CCONJ
gujaf-262	163	21	non	non	ADJ
gujaf-262	163	22	-	-	ADJ
gujaf-262	163	23	performing	performing	ADJ
gujaf-262	163	24	loans	loan	NOUN
gujaf-262	163	25	.	.	PUNCT
gujaf-262	164	1	asset	asset	NOUN
gujaf-262	164	2	management	management	NOUN
gujaf-262	164	3	corporation	corporation	NOUN
gujaf-262	164	4	of	of	ADP
gujaf-262	164	5	nigeria	nigeria	PROPN
gujaf-262	164	6	(	(	PUNCT
gujaf-262	164	7	amcon	amcon	PROPN
gujaf-262	164	8	)	)	PUNCT
gujaf-262	164	9	has	have	AUX
gujaf-262	164	10	assisted	assist	VERB
gujaf-262	164	11	in	in	ADP
gujaf-262	164	12	partly	partly	ADV
gujaf-262	164	13	addressing	address	VERB
gujaf-262	164	14	sustainability	sustainability	NOUN
gujaf-262	164	15	issues	issue	NOUN
gujaf-262	164	16	in	in	ADP
gujaf-262	164	17	deposit	deposit	NOUN
gujaf-262	164	18	money	money	NOUN
gujaf-262	164	19	banks	bank	NOUN
gujaf-262	164	20	by	by	ADP
gujaf-262	164	21	providing	provide	VERB
gujaf-262	164	22	a	a	DET
gujaf-262	164	23	platform	platform	NOUN
gujaf-262	164	24	for	for	ADP
gujaf-262	164	25	deposit	deposit	NOUN
gujaf-262	164	26	money	money	NOUN
gujaf-262	164	27	banks	bank	NOUN
gujaf-262	164	28	to	to	PART
gujaf-262	164	29	sell	sell	VERB
gujaf-262	164	30	off	off	ADP
gujaf-262	164	31	non	non	ADJ
gujaf-262	164	32	-	-	ADJ
gujaf-262	164	33	performing	performing	ADJ
gujaf-262	164	34	loans	loan	NOUN
gujaf-262	164	35	to	to	ADP
gujaf-262	164	36	them	they	PRON
gujaf-262	164	37	,	,	PUNCT
gujaf-262	164	38	thus	thus	ADV
gujaf-262	164	39	complementing	complement	VERB
gujaf-262	164	40	bank	bank	NOUN
gujaf-262	164	41	recapitalization	recapitalization	NOUN
gujaf-262	164	42	and	and	CCONJ
gujaf-262	164	43	assisting	assist	VERB
gujaf-262	164	44	in	in	ADP
gujaf-262	164	45	sustaining	sustain	VERB
gujaf-262	164	46	the	the	DET
gujaf-262	164	47	credit	credit	NOUN
gujaf-262	164	48	culture	culture	NOUN
gujaf-262	164	49	in	in	ADP
gujaf-262	164	50	nigeria	nigeria	PROPN
gujaf-262	164	51	’s	’s	PART
gujaf-262	164	52	deposit	deposit	NOUN
gujaf-262	164	53	money	money	NOUN
gujaf-262	164	54	banks	bank	NOUN
gujaf-262	164	55	,	,	PUNCT
gujaf-262	164	56	the	the	DET
gujaf-262	164	57	study	study	NOUN
gujaf-262	164	58	's	's	PART
gujaf-262	164	59	findings	finding	NOUN
gujaf-262	164	60	revealed	reveal	VERB
gujaf-262	164	61	that	that	SCONJ
gujaf-262	164	62	all	all	DET
gujaf-262	164	63	variables	variable	NOUN
gujaf-262	164	64	had	have	VERB
gujaf-262	164	65	a	a	DET
gujaf-262	164	66	considerable	considerable	ADJ
gujaf-262	164	67	influence	influence	NOUN
gujaf-262	164	68	on	on	ADP
gujaf-262	164	69	stock	stock	NOUN
gujaf-262	164	70	returns	return	NOUN
gujaf-262	164	71	,	,	PUNCT
gujaf-262	164	72	resulting	result	VERB
gujaf-262	164	73	in	in	ADP
gujaf-262	164	74	the	the	DET
gujaf-262	164	75	overall	overall	ADJ
gujaf-262	164	76	conclusion	conclusion	NOUN
gujaf-262	164	77	that	that	SCONJ
gujaf-262	164	78	that	that	DET
gujaf-262	164	79	credit	credit	NOUN
gujaf-262	164	80	risk	risk	NOUN
gujaf-262	164	81	had	have	AUX
gujaf-262	164	82	a	a	DET
gujaf-262	164	83	significant	significant	ADJ
gujaf-262	164	84	impact	impact	NOUN
gujaf-262	164	85	on	on	ADP
gujaf-262	164	86	stock	stock	NOUN
gujaf-262	164	87	returns	return	NOUN
gujaf-262	164	88	based	base	VERB
gujaf-262	164	89	on	on	ADP
gujaf-262	164	90	the	the	DET
gujaf-262	164	91	outcome	outcome	NOUN
gujaf-262	164	92	of	of	ADP
gujaf-262	164	93	the	the	DET
gujaf-262	164	94	study	study	NOUN
gujaf-262	164	95	.	.	PUNCT
gujaf-262	165	1	credit	credit	NOUN
gujaf-262	165	2	risk	risk	NOUN
gujaf-262	165	3	is	be	AUX
gujaf-262	165	4	measured	measure	VERB
gujaf-262	165	5	for	for	ADP
gujaf-262	165	6	the	the	DET
gujaf-262	165	7	study	study	NOUN
gujaf-262	165	8	as	as	ADP
gujaf-262	165	9	loan	loan	NOUN
gujaf-262	165	10	impairment	impairment	NOUN
gujaf-262	165	11	provision	provision	NOUN
gujaf-262	165	12	divided	divide	VERB
gujaf-262	165	13	by	by	ADP
gujaf-262	165	14	total	total	ADJ
gujaf-262	165	15	loan	loan	NOUN
gujaf-262	165	16	and	and	CCONJ
gujaf-262	165	17	advances	advance	NOUN
gujaf-262	165	18	.	.	PUNCT
gujaf-262	166	1	however	however	ADV
gujaf-262	166	2	,	,	PUNCT
gujaf-262	166	3	(	(	PUNCT
gujaf-262	166	4	arif	arif	PROPN
gujaf-262	166	5	et	et	PROPN
gujaf-262	166	6	al	al	PROPN
gujaf-262	166	7	.	.	PROPN
gujaf-262	166	8	,	,	PUNCT
gujaf-262	166	9	2012	2012	NUM
gujaf-262	166	10	)	)	PUNCT
gujaf-262	166	11	looked	look	VERB
gujaf-262	166	12	at	at	ADP
gujaf-262	166	13	the	the	DET
gujaf-262	166	14	impact	impact	NOUN
gujaf-262	166	15	of	of	ADP
gujaf-262	166	16	credit	credit	NOUN
gujaf-262	166	17	risk	risk	NOUN
gujaf-262	166	18	on	on	ADP
gujaf-262	166	19	53	53	NUM
gujaf-262	166	20	pakistan	pakistan	PROPN
gujaf-262	166	21	’s	’s	PART
gujaf-262	166	22	banking	banking	NOUN
gujaf-262	166	23	system	system	NOUN
gujaf-262	166	24	's	's	PART
gujaf-262	166	25	return	return	NOUN
gujaf-262	166	26	on	on	ADP
gujaf-262	166	27	equity	equity	NOUN
gujaf-262	166	28	.	.	PUNCT
gujaf-262	167	1	the	the	DET
gujaf-262	167	2	period	period	NOUN
gujaf-262	167	3	covered	cover	VERB
gujaf-262	167	4	by	by	ADP
gujaf-262	167	5	the	the	DET
gujaf-262	167	6	study	study	NOUN
gujaf-262	167	7	was	be	AUX
gujaf-262	167	8	between	between	ADP
gujaf-262	167	9	2004	2004	NUM
gujaf-262	167	10	and	and	CCONJ
gujaf-262	167	11	2009	2009	NUM
gujaf-262	167	12	;	;	PUNCT
gujaf-262	167	13	they	they	PRON
gujaf-262	167	14	utilized	utilize	VERB
gujaf-262	167	15	three	three	NUM
gujaf-262	167	16	indicators	indicator	NOUN
gujaf-262	167	17	and	and	CCONJ
gujaf-262	167	18	data	datum	NOUN
gujaf-262	167	19	from	from	ADP
gujaf-262	167	20	20	20	NUM
gujaf-262	167	21	recognized	recognize	VERB
gujaf-262	167	22	banks	bank	NOUN
gujaf-262	167	23	on	on	ADP
gujaf-262	167	24	the	the	DET
gujaf-262	167	25	karachi	karachi	PROPN
gujaf-262	167	26	stock	stock	NOUN
gujaf-262	167	27	market	market	NOUN
gujaf-262	167	28	.	.	PUNCT
gujaf-262	168	1	the	the	DET
gujaf-262	168	2	effect	effect	NOUN
gujaf-262	168	3	of	of	ADP
gujaf-262	168	4	credit	credit	NOUN
gujaf-262	168	5	risk	risk	NOUN
gujaf-262	168	6	on	on	ADP
gujaf-262	168	7	return	return	NOUN
gujaf-262	168	8	on	on	ADP
gujaf-262	168	9	equity	equity	NOUN
gujaf-262	168	10	in	in	ADP
gujaf-262	168	11	pakistan	pakistan	PROPN
gujaf-262	168	12	's	's	PART
gujaf-262	168	13	banking	banking	NOUN
gujaf-262	168	14	sector	sector	NOUN
gujaf-262	168	15	is	be	AUX
gujaf-262	168	16	negligible	negligible	ADJ
gujaf-262	168	17	,	,	PUNCT
gujaf-262	168	18	according	accord	VERB
gujaf-262	168	19	to	to	ADP
gujaf-262	168	20	their	their	PRON
gujaf-262	168	21	findings	finding	NOUN
gujaf-262	168	22	.	.	PUNCT
gujaf-262	169	1	2.3	2.3	NUM
gujaf-262	169	2	profitability	profitability	NOUN
gujaf-262	169	3	and	and	CCONJ
gujaf-262	169	4	shareholders	shareholder	NOUN
gujaf-262	169	5	’	'	PUNCT
gujaf-262	169	6	wealth	wealth	NOUN
gujaf-262	169	7	the	the	DET
gujaf-262	169	8	difference	difference	NOUN
gujaf-262	169	9	between	between	ADP
gujaf-262	169	10	a	a	DET
gujaf-262	169	11	business	business	NOUN
gujaf-262	169	12	organization	organization	NOUN
gujaf-262	169	13	’s	’s	PART
gujaf-262	169	14	earnings	earning	NOUN
gujaf-262	169	15	and	and	CCONJ
gujaf-262	169	16	related	related	ADJ
gujaf-262	169	17	expenditures	expenditure	NOUN
gujaf-262	169	18	over	over	ADP
gujaf-262	169	19	a	a	DET
gujaf-262	169	20	period	period	NOUN
gujaf-262	169	21	,	,	PUNCT
gujaf-262	169	22	generally	generally	ADV
gujaf-262	169	23	a	a	DET
gujaf-262	169	24	year	year	NOUN
gujaf-262	169	25	,	,	PUNCT
gujaf-262	169	26	is	be	AUX
gujaf-262	169	27	called	call	VERB
gujaf-262	169	28	profit	profit	NOUN
gujaf-262	169	29	if	if	SCONJ
gujaf-262	169	30	this	this	DET
gujaf-262	169	31	difference	difference	NOUN
gujaf-262	169	32	is	be	AUX
gujaf-262	169	33	positive	positive	ADJ
gujaf-262	169	34	;	;	PUNCT
gujaf-262	169	35	otherwise	otherwise	ADV
gujaf-262	169	36	,	,	PUNCT
gujaf-262	169	37	it	it	PRON
gujaf-262	169	38	is	be	AUX
gujaf-262	169	39	called	call	VERB
gujaf-262	169	40	a	a	DET
gujaf-262	169	41	loss	loss	NOUN
gujaf-262	169	42	.	.	PUNCT
gujaf-262	170	1	‘	'	PUNCT
gujaf-262	170	2	income	income	NOUN
gujaf-262	170	3	,	,	PUNCT
gujaf-262	170	4	margin	margin	NOUN
gujaf-262	170	5	,	,	PUNCT
gujaf-262	170	6	and	and	CCONJ
gujaf-262	170	7	earnings	earning	NOUN
gujaf-262	170	8	'	'	PART
gujaf-262	170	9	are	be	AUX
gujaf-262	170	10	terms	term	NOUN
gujaf-262	170	11	that	that	PRON
gujaf-262	170	12	have	have	VERB
gujaf-262	170	13	comparable	comparable	ADJ
gujaf-262	170	14	meanings	meaning	NOUN
gujaf-262	170	15	.	.	PUNCT
gujaf-262	171	1	'	'	PUNCT
gujaf-262	171	2	profit	profit	NOUN
gujaf-262	171	3	is	be	AUX
gujaf-262	171	4	the	the	DET
gujaf-262	171	5	drive	drive	NOUN
gujaf-262	171	6	or	or	CCONJ
gujaf-262	171	7	motive	motive	NOUN
gujaf-262	171	8	that	that	PRON
gujaf-262	171	9	serves	serve	VERB
gujaf-262	171	10	as	as	ADP
gujaf-262	171	11	the	the	DET
gujaf-262	171	12	engine	engine	NOUN
gujaf-262	171	13	,	,	PUNCT
gujaf-262	171	14	propelling	propel	VERB
gujaf-262	171	15	commercial	commercial	ADJ
gujaf-262	171	16	operations	operation	NOUN
gujaf-262	171	17	,	,	PUNCT
gujaf-262	171	18	'	'	PUNCT
gujaf-262	171	19	as	as	SCONJ
gujaf-262	171	20	asserted	assert	VERB
gujaf-262	171	21	by	by	ADP
gujaf-262	171	22	lord	lord	PROPN
gujaf-262	171	23	keynes	keynes	PROPN
gujaf-262	171	24	.	.	PUNCT
gujaf-262	172	1	companies	company	NOUN
gujaf-262	172	2	should	should	AUX
gujaf-262	172	3	make	make	VERB
gujaf-262	172	4	enough	enough	ADJ
gujaf-262	172	5	income	income	NOUN
gujaf-262	172	6	to	to	PART
gujaf-262	172	7	stay	stay	VERB
gujaf-262	172	8	in	in	ADP
gujaf-262	172	9	business	business	NOUN
gujaf-262	172	10	and	and	CCONJ
gujaf-262	172	11	operate	operate	VERB
gujaf-262	172	12	for	for	ADP
gujaf-262	172	13	an	an	DET
gujaf-262	172	14	appreciable	appreciable	ADJ
gujaf-262	172	15	period	period	NOUN
gujaf-262	172	16	.	.	PUNCT
gujaf-262	173	1	as	as	ADP
gujaf-262	173	2	a	a	DET
gujaf-262	173	3	result	result	NOUN
gujaf-262	173	4	,	,	PUNCT
gujaf-262	173	5	profit	profit	NOUN
gujaf-262	173	6	is	be	AUX
gujaf-262	173	7	a	a	DET
gujaf-262	173	8	crucial	crucial	ADJ
gujaf-262	173	9	indicator	indicator	NOUN
gujaf-262	173	10	of	of	ADP
gujaf-262	173	11	a	a	DET
gujaf-262	173	12	company	company	NOUN
gujaf-262	173	13	's	's	PART
gujaf-262	173	14	ability	ability	NOUN
gujaf-262	173	15	to	to	PART
gujaf-262	173	16	stay	stay	VERB
gujaf-262	173	17	in	in	ADP
gujaf-262	173	18	operation	operation	NOUN
gujaf-262	173	19	;	;	PUNCT
gujaf-262	173	20	there	there	PRON
gujaf-262	173	21	is	be	VERB
gujaf-262	173	22	a	a	DET
gujaf-262	173	23	general	general	ADJ
gujaf-262	173	24	view	view	NOUN
gujaf-262	173	25	by	by	ADP
gujaf-262	173	26	scholars	scholar	NOUN
gujaf-262	173	27	that	that	PRON
gujaf-262	173	28	the	the	DET
gujaf-262	173	29	profitability	profitability	NOUN
gujaf-262	173	30	of	of	ADP
gujaf-262	173	31	a	a	DET
gujaf-262	173	32	business	business	NOUN
gujaf-262	173	33	has	have	AUX
gujaf-262	173	34	a	a	DET
gujaf-262	173	35	direct	direct	ADJ
gujaf-262	173	36	relationship	relationship	NOUN
gujaf-262	173	37	with	with	ADP
gujaf-262	173	38	the	the	DET
gujaf-262	173	39	shareholder	shareholder	NOUN
gujaf-262	173	40	’s	’s	PART
gujaf-262	173	41	wealth	wealth	NOUN
gujaf-262	173	42	.	.	PUNCT
gujaf-262	174	1	furthermore	furthermore	ADV
gujaf-262	174	2	,	,	PUNCT
gujaf-262	174	3	in	in	ADP
gujaf-262	174	4	his	his	PRON
gujaf-262	174	5	study	study	NOUN
gujaf-262	174	6	,	,	PUNCT
gujaf-262	174	7	mullineaux	mullineaux	X
gujaf-262	174	8	(	(	PUNCT
gujaf-262	174	9	1978	1978	NUM
gujaf-262	174	10	)	)	PUNCT
gujaf-262	174	11	established	establish	VERB
gujaf-262	174	12	a	a	DET
gujaf-262	174	13	positive	positive	ADJ
gujaf-262	174	14	relationship	relationship	NOUN
gujaf-262	174	15	between	between	ADP
gujaf-262	174	16	bank	bank	NOUN
gujaf-262	174	17	size	size	NOUN
gujaf-262	174	18	,	,	PUNCT
gujaf-262	174	19	profitability	profitability	NOUN
gujaf-262	174	20	and	and	CCONJ
gujaf-262	174	21	efficiency	efficiency	NOUN
gujaf-262	174	22	.	.	PUNCT
gujaf-262	175	1	the	the	DET
gujaf-262	175	2	return	return	NOUN
gujaf-262	175	3	on	on	ADP
gujaf-262	175	4	equity	equity	NOUN
gujaf-262	175	5	ratio	ratio	NOUN
gujaf-262	175	6	(	(	PUNCT
gujaf-262	175	7	roe	roe	PROPN
gujaf-262	175	8	)	)	PUNCT
gujaf-262	175	9	,	,	PUNCT
gujaf-262	175	10	is	be	AUX
gujaf-262	175	11	a	a	DET
gujaf-262	175	12	profitability	profitability	NOUN
gujaf-262	175	13	metric	metric	NOUN
gujaf-262	175	14	that	that	PRON
gujaf-262	175	15	measures	measure	VERB
gujaf-262	175	16	a	a	DET
gujaf-262	175	17	company	company	NOUN
gujaf-262	175	18	's	's	PART
gujaf-262	175	19	capacity	capacity	NOUN
gujaf-262	175	20	to	to	PART
gujaf-262	175	21	profit	profit	VERB
gujaf-262	175	22	from	from	ADP
gujaf-262	175	23	the	the	DET
gujaf-262	175	24	investment	investment	NOUN
gujaf-262	175	25	by	by	ADP
gujaf-262	175	26	its	its	PRON
gujaf-262	175	27	shareholders	shareholder	NOUN
gujaf-262	175	28	.	.	PUNCT
gujaf-262	176	1	it	it	PRON
gujaf-262	176	2	refers	refer	VERB
gujaf-262	176	3	to	to	ADP
gujaf-262	176	4	the	the	DET
gujaf-262	176	5	contribution	contribution	NOUN
gujaf-262	176	6	of	of	ADP
gujaf-262	176	7	a	a	DET
gujaf-262	176	8	company	company	NOUN
gujaf-262	176	9	's	's	PART
gujaf-262	176	10	shareholders	shareholder	NOUN
gujaf-262	176	11	'	'	PART
gujaf-262	176	12	investment	investment	NOUN
gujaf-262	176	13	to	to	ADP
gujaf-262	176	14	its	its	PRON
gujaf-262	176	15	net	net	ADJ
gujaf-262	176	16	income	income	NOUN
gujaf-262	176	17	(	(	PUNCT
gujaf-262	176	18	mullineaux	mullineaux	X
gujaf-262	176	19	(	(	PUNCT
gujaf-262	176	20	1978	1978	NUM
gujaf-262	176	21	)	)	PUNCT
gujaf-262	176	22	;	;	PUNCT
gujaf-262	176	23	kwast	kwast	PROPN
gujaf-262	176	24	&	&	CCONJ
gujaf-262	176	25	rose	rose	PROPN
gujaf-262	176	26	(	(	PUNCT
gujaf-262	176	27	1982	1982	NUM
gujaf-262	176	28	)	)	PUNCT
gujaf-262	176	29	.	.	PUNCT
gujaf-262	177	1	according	accord	VERB
gujaf-262	177	2	to	to	ADP
gujaf-262	177	3	liadaki	liadaki	NOUN
gujaf-262	177	4	and	and	CCONJ
gujaf-262	177	5	gaganis	gaganis	NOUN
gujaf-262	177	6	(	(	PUNCT
gujaf-262	177	7	2010	2010	NUM
gujaf-262	177	8	)	)	PUNCT
gujaf-262	177	9	,	,	PUNCT
gujaf-262	177	10	profit	profit	NOUN
gujaf-262	177	11	efficiency	efficiency	NOUN
gujaf-262	177	12	may	may	AUX
gujaf-262	177	13	boost	boost	VERB
gujaf-262	177	14	stock	stock	NOUN
gujaf-262	177	15	performance	performance	NOUN
gujaf-262	177	16	.	.	PUNCT
gujaf-262	178	1	these	these	DET
gujaf-262	178	2	results	result	NOUN
gujaf-262	178	3	are	be	AUX
gujaf-262	178	4	backed	back	VERB
gujaf-262	178	5	by	by	ADP
gujaf-262	178	6	chu	chu	PROPN
gujaf-262	178	7	and	and	CCONJ
gujaf-262	178	8	lim	lim	PROPN
gujaf-262	178	9	's	's	PART
gujaf-262	178	10	study	study	NOUN
gujaf-262	178	11	(	(	PUNCT
gujaf-262	178	12	1998	1998	NUM
gujaf-262	178	13	)	)	PUNCT
gujaf-262	178	14	.	.	PUNCT
gujaf-262	179	1	according	accord	VERB
gujaf-262	179	2	to	to	ADP
gujaf-262	179	3	fiordelisi	fiordelisi	PROPN
gujaf-262	179	4	and	and	CCONJ
gujaf-262	179	5	molyneux	molyneux	PROPN
gujaf-262	179	6	(	(	PUNCT
gujaf-262	179	7	2010	2010	NUM
gujaf-262	179	8	)	)	PUNCT
gujaf-262	179	9	,	,	PUNCT
gujaf-262	179	10	efficiency	efficiency	NOUN
gujaf-262	179	11	is	be	AUX
gujaf-262	179	12	a	a	DET
gujaf-262	179	13	determinant	determinant	ADJ
gujaf-262	179	14	factor	factor	NOUN
gujaf-262	179	15	of	of	ADP
gujaf-262	179	16	shareholder	shareholder	NOUN
gujaf-262	179	17	value	value	NOUN
gujaf-262	179	18	generation	generation	NOUN
gujaf-262	179	19	and	and	CCONJ
gujaf-262	179	20	may	may	AUX
gujaf-262	179	21	boost	boost	VERB
gujaf-262	179	22	shareholder	shareholder	NOUN
gujaf-262	179	23	value	value	NOUN
gujaf-262	179	24	.	.	PUNCT
gujaf-262	180	1	aftab	aftab	PROPN
gujaf-262	180	2	et	et	PROPN
gujaf-262	180	3	al	al	PROPN
gujaf-262	180	4	.	.	PROPN
gujaf-262	181	1	(	(	PUNCT
gujaf-262	181	2	2011	2011	NUM
gujaf-262	181	3	)	)	PUNCT
gujaf-262	181	4	conducted	conduct	VERB
gujaf-262	181	5	a	a	DET
gujaf-262	181	6	study	study	NOUN
gujaf-262	181	7	on	on	ADP
gujaf-262	181	8	banks	bank	NOUN
gujaf-262	181	9	listed	list	VERB
gujaf-262	181	10	on	on	ADP
gujaf-262	181	11	the	the	DET
gujaf-262	181	12	karachi	karachi	PROPN
gujaf-262	181	13	stock	stock	PROPN
gujaf-262	181	14	exchange	exchange	PROPN
gujaf-262	181	15	and	and	CCONJ
gujaf-262	181	16	discovered	discover	VERB
gujaf-262	181	17	that	that	SCONJ
gujaf-262	181	18	bank	bank	NOUN
gujaf-262	181	19	efficiency	efficiency	NOUN
gujaf-262	181	20	affects	affect	VERB
gujaf-262	181	21	the	the	DET
gujaf-262	181	22	performance	performance	NOUN
gujaf-262	181	23	of	of	ADP
gujaf-262	181	24	shares	share	NOUN
gujaf-262	181	25	.	.	PUNCT
gujaf-262	182	1	in	in	ADP
gujaf-262	182	2	their	their	PRON
gujaf-262	182	3	research	research	NOUN
gujaf-262	182	4	on	on	ADP
gujaf-262	182	5	bank	bank	NOUN
gujaf-262	182	6	mergers	merger	NOUN
gujaf-262	182	7	,	,	PUNCT
gujaf-262	182	8	onikoyi	onikoyi	PROPN
gujaf-262	182	9	and	and	CCONJ
gujaf-262	182	10	awolusi	awolusi	ADJ
gujaf-262	182	11	(	(	PUNCT
gujaf-262	182	12	2014	2014	NUM
gujaf-262	182	13	)	)	PUNCT
gujaf-262	182	14	stated	state	VERB
gujaf-262	182	15	that	that	SCONJ
gujaf-262	182	16	a	a	DET
gujaf-262	182	17	favourable	favourable	ADJ
gujaf-262	182	18	association	association	NOUN
gujaf-262	182	19	exist	exist	VERB
gujaf-262	182	20	between	between	ADP
gujaf-262	182	21	revenue	revenue	NOUN
gujaf-262	182	22	efficiency	efficiency	NOUN
gujaf-262	182	23	and	and	CCONJ
gujaf-262	182	24	shareholder	shareholder	NOUN
gujaf-262	182	25	value	value	NOUN
gujaf-262	182	26	;	;	PUNCT
gujaf-262	182	27	they	they	PRON
gujaf-262	182	28	discovered	discover	VERB
gujaf-262	182	29	that	that	SCONJ
gujaf-262	182	30	improvements	improvement	NOUN
gujaf-262	182	31	in	in	ADP
gujaf-262	182	32	efficiency	efficiency	NOUN
gujaf-262	182	33	are	be	AUX
gujaf-262	182	34	mirrored	mirror	VERB
gujaf-262	182	35	in	in	ADP
gujaf-262	182	36	changes	change	NOUN
gujaf-262	182	37	in	in	ADP
gujaf-262	182	38	stock	stock	NOUN
gujaf-262	182	39	prices	price	NOUN
gujaf-262	182	40	.	.	PUNCT
gujaf-262	183	1	according	accord	VERB
gujaf-262	183	2	to	to	ADP
gujaf-262	183	3	(	(	PUNCT
gujaf-262	183	4	nurafni	nurafni	INTJ
gujaf-262	183	5	et	et	PROPN
gujaf-262	183	6	al	al	PROPN
gujaf-262	183	7	.	.	PROPN
gujaf-262	183	8	)	)	PUNCT
gujaf-262	184	1	(	(	PUNCT
gujaf-262	184	2	2014	2014	NUM
gujaf-262	184	3	)	)	PUNCT
gujaf-262	184	4	.	.	PUNCT
gujaf-262	185	1	patrick	patrick	PROPN
gujaf-262	185	2	&	&	CCONJ
gujaf-262	185	3	mukanzi	mukanzi	PROPN
gujaf-262	185	4	(	(	PUNCT
gujaf-262	185	5	2015	2015	NUM
gujaf-262	185	6	)	)	PUNCT
gujaf-262	185	7	in	in	ADP
gujaf-262	185	8	their	their	PRON
gujaf-262	185	9	study	study	NOUN
gujaf-262	185	10	on	on	ADP
gujaf-262	185	11	the	the	DET
gujaf-262	185	12	assessment	assessment	NOUN
gujaf-262	185	13	of	of	ADP
gujaf-262	185	14	organizational	organizational	ADJ
gujaf-262	185	15	characteristics	characteristic	NOUN
gujaf-262	185	16	on	on	ADP
gujaf-262	185	17	shareholders	shareholder	NOUN
gujaf-262	185	18	’	’	PART
gujaf-262	185	19	wealth	wealth	NOUN
gujaf-262	185	20	in	in	ADP
gujaf-262	185	21	listed	list	VERB
gujaf-262	185	22	banks	bank	NOUN
gujaf-262	185	23	in	in	ADP
gujaf-262	185	24	kenya	kenya	PROPN
gujaf-262	185	25	,	,	PUNCT
gujaf-262	185	26	submits	submit	VERB
gujaf-262	185	27	that	that	SCONJ
gujaf-262	185	28	profitability	profitability	NOUN
gujaf-262	185	29	influences	influence	VERB
gujaf-262	185	30	the	the	DET
gujaf-262	185	31	amount	amount	NOUN
gujaf-262	185	32	of	of	ADP
gujaf-262	185	33	shareholders	shareholder	NOUN
gujaf-262	185	34	’	'	PUNCT
gujaf-262	185	35	value	value	NOUN
gujaf-262	185	36	created	create	VERB
gujaf-262	185	37	by	by	ADP
gujaf-262	185	38	a	a	DET
gujaf-262	185	39	firm	firm	NOUN
gujaf-262	185	40	positively	positively	ADV
gujaf-262	185	41	“	"	PUNCT
gujaf-262	185	42	a	a	DET
gujaf-262	185	43	highly	highly	ADV
gujaf-262	185	44	efficient	efficient	ADJ
gujaf-262	185	45	bank	bank	NOUN
gujaf-262	185	46	will	will	AUX
gujaf-262	185	47	enhance	enhance	VERB
gujaf-262	185	48	its	its	PRON
gujaf-262	185	49	performance	performance	NOUN
gujaf-262	185	50	,	,	PUNCT
gujaf-262	185	51	which	which	PRON
gujaf-262	185	52	will	will	AUX
gujaf-262	185	53	be	be	AUX
gujaf-262	185	54	reflected	reflect	VERB
gujaf-262	185	55	in	in	ADP
gujaf-262	185	56	share	share	NOUN
gujaf-262	185	57	prices	price	NOUN
gujaf-262	185	58	,	,	PUNCT
gujaf-262	185	59	while	while	SCONJ
gujaf-262	185	60	rising	rise	VERB
gujaf-262	185	61	share	share	NOUN
gujaf-262	185	62	prices	price	NOUN
gujaf-262	185	63	will	will	AUX
gujaf-262	185	64	increase	increase	VERB
gujaf-262	185	65	shareholder	shareholder	NOUN
gujaf-262	185	66	wealth	wealth	NOUN
gujaf-262	185	67	”	"	PUNCT
gujaf-262	185	68	.	.	PUNCT
gujaf-262	186	1	this	this	DET
gujaf-262	186	2	study	study	NOUN
gujaf-262	186	3	measures	measure	VERB
gujaf-262	186	4	profitability	profitability	NOUN
gujaf-262	186	5	with	with	ADP
gujaf-262	186	6	return	return	NOUN
gujaf-262	186	7	on	on	ADP
gujaf-262	186	8	equity	equity	NOUN
gujaf-262	186	9	(	(	PUNCT
gujaf-262	186	10	roe	roe	NOUN
gujaf-262	186	11	)	)	PUNCT
gujaf-262	186	12	calculated	calculate	VERB
gujaf-262	186	13	as	as	ADP
gujaf-262	186	14	,	,	PUNCT
gujaf-262	186	15	profit	profit	NOUN
gujaf-262	186	16	after	after	ADP
gujaf-262	186	17	tax	tax	NOUN
gujaf-262	186	18	divided	divide	VERB
gujaf-262	186	19	by	by	ADP
gujaf-262	186	20	the	the	DET
gujaf-262	186	21	total	total	ADJ
gujaf-262	186	22	number	number	NOUN
gujaf-262	186	23	of	of	ADP
gujaf-262	186	24	issued	issue	VERB
gujaf-262	186	25	share	share	NOUN
gujaf-262	186	26	capital	capital	NOUN
gujaf-262	186	27	.	.	PUNCT
gujaf-262	187	1	54	54	NUM
gujaf-262	187	2	2.4	2.4	NUM
gujaf-262	187	3	cost	cost	NOUN
gujaf-262	187	4	efficiency	efficiency	NOUN
gujaf-262	187	5	and	and	CCONJ
gujaf-262	187	6	shareholders	shareholder	NOUN
gujaf-262	187	7	’	'	PUNCT
gujaf-262	187	8	wealth	wealth	NOUN
gujaf-262	187	9	cost	cost	NOUN
gujaf-262	187	10	efficiency	efficiency	NOUN
gujaf-262	187	11	connotes	connote	VERB
gujaf-262	187	12	having	have	VERB
gujaf-262	187	13	commensurable	commensurable	ADJ
gujaf-262	187	14	value	value	NOUN
gujaf-262	187	15	for	for	ADP
gujaf-262	187	16	all	all	DET
gujaf-262	187	17	costs	cost	NOUN
gujaf-262	187	18	incurred	incur	VERB
gujaf-262	187	19	in	in	ADP
gujaf-262	187	20	running	run	VERB
gujaf-262	187	21	a	a	DET
gujaf-262	187	22	firm	firm	NOUN
gujaf-262	187	23	’s	’s	PART
gujaf-262	187	24	business	business	NOUN
gujaf-262	187	25	.	.	PUNCT
gujaf-262	188	1	efficiency	efficiency	NOUN
gujaf-262	188	2	,	,	PUNCT
gujaf-262	188	3	according	accord	VERB
gujaf-262	188	4	to	to	ADP
gujaf-262	188	5	previous	previous	ADJ
gujaf-262	188	6	studies	study	NOUN
gujaf-262	188	7	,	,	PUNCT
gujaf-262	188	8	influences	influence	VERB
gujaf-262	188	9	stock	stock	NOUN
gujaf-262	188	10	performance	performance	NOUN
gujaf-262	188	11	.	.	PUNCT
gujaf-262	189	1	nurafni	nurafni	PROPN
gujaf-262	189	2	etal	etal	PROPN
gujaf-262	189	3	(	(	PUNCT
gujaf-262	189	4	2014	2014	NUM
gujaf-262	189	5	)	)	PUNCT
gujaf-262	189	6	investigated	investigate	VERB
gujaf-262	189	7	the	the	DET
gujaf-262	189	8	impact	impact	NOUN
gujaf-262	189	9	of	of	ADP
gujaf-262	189	10	cost	cost	NOUN
gujaf-262	189	11	efficiency	efficiency	NOUN
gujaf-262	189	12	on	on	ADP
gujaf-262	189	13	the	the	DET
gujaf-262	189	14	performance	performance	NOUN
gujaf-262	189	15	of	of	ADP
gujaf-262	189	16	stocks	stock	NOUN
gujaf-262	189	17	of	of	ADP
gujaf-262	189	18	listed	list	VERB
gujaf-262	189	19	banks	bank	NOUN
gujaf-262	189	20	in	in	ADP
gujaf-262	189	21	indonesia	indonesia	PROPN
gujaf-262	189	22	.	.	PUNCT
gujaf-262	190	1	each	each	DET
gujaf-262	190	2	bank	bank	NOUN
gujaf-262	190	3	's	's	PART
gujaf-262	190	4	cost	cost	NOUN
gujaf-262	190	5	efficiency	efficiency	NOUN
gujaf-262	190	6	was	be	AUX
gujaf-262	190	7	measured	measure	VERB
gujaf-262	190	8	using	use	VERB
gujaf-262	190	9	data	datum	NOUN
gujaf-262	190	10	envelopment	envelopment	ADJ
gujaf-262	190	11	analysis	analysis	NOUN
gujaf-262	190	12	(	(	PUNCT
gujaf-262	190	13	dea	dea	NOUN
gujaf-262	190	14	)	)	PUNCT
gujaf-262	190	15	,	,	PUNCT
gujaf-262	190	16	a	a	DET
gujaf-262	190	17	nonparametric	nonparametric	NOUN
gujaf-262	190	18	method	method	NOUN
gujaf-262	190	19	used	use	VERB
gujaf-262	190	20	to	to	PART
gujaf-262	190	21	calculate	calculate	VERB
gujaf-262	190	22	efficiency	efficiency	NOUN
gujaf-262	190	23	levels	level	NOUN
gujaf-262	190	24	.	.	PUNCT
gujaf-262	191	1	dea	dea	PROPN
gujaf-262	191	2	and	and	CCONJ
gujaf-262	191	3	the	the	DET
gujaf-262	191	4	influence	influence	NOUN
gujaf-262	191	5	of	of	ADP
gujaf-262	191	6	cost	cost	NOUN
gujaf-262	191	7	efficiency	efficiency	NOUN
gujaf-262	191	8	on	on	ADP
gujaf-262	191	9	stock	stock	NOUN
gujaf-262	191	10	performance	performance	NOUN
gujaf-262	191	11	were	be	AUX
gujaf-262	191	12	investigated	investigate	VERB
gujaf-262	191	13	using	use	VERB
gujaf-262	191	14	linear	linear	PROPN
gujaf-262	191	15	regression	regression	NOUN
gujaf-262	191	16	.	.	PUNCT
gujaf-262	192	1	as	as	ADP
gujaf-262	192	2	a	a	DET
gujaf-262	192	3	proxy	proxy	NOUN
gujaf-262	192	4	for	for	ADP
gujaf-262	192	5	stock	stock	NOUN
gujaf-262	192	6	performance	performance	NOUN
gujaf-262	192	7	,	,	PUNCT
gujaf-262	192	8	abnormal	abnormal	ADJ
gujaf-262	192	9	return	return	NOUN
gujaf-262	192	10	was	be	AUX
gujaf-262	192	11	employed	employ	VERB
gujaf-262	192	12	.	.	PUNCT
gujaf-262	193	1	onikoyi	onikoyi	PROPN
gujaf-262	193	2	,	,	PUNCT
gujaf-262	193	3	et	et	PROPN
gujaf-262	193	4	al	al	PROPN
gujaf-262	193	5	.	.	PUNCT
gujaf-262	193	6	(	(	PUNCT
gujaf-262	193	7	2014	2014	NUM
gujaf-262	193	8	)	)	PUNCT
gujaf-262	193	9	,	,	PUNCT
gujaf-262	193	10	in	in	ADP
gujaf-262	193	11	their	their	PRON
gujaf-262	193	12	study	study	NOUN
gujaf-262	193	13	on	on	ADP
gujaf-262	193	14	“	"	PUNCT
gujaf-262	193	15	the	the	DET
gujaf-262	193	16	effects	effect	NOUN
gujaf-262	193	17	of	of	ADP
gujaf-262	193	18	mergers	merger	NOUN
gujaf-262	193	19	and	and	CCONJ
gujaf-262	193	20	acquisitions	acquisition	NOUN
gujaf-262	193	21	on	on	ADP
gujaf-262	193	22	shareholders	shareholder	NOUN
gujaf-262	193	23	’	'	PUNCT
gujaf-262	193	24	wealth	wealth	NOUN
gujaf-262	193	25	of	of	ADP
gujaf-262	193	26	nigerian	nigerian	ADJ
gujaf-262	193	27	banks	bank	NOUN
gujaf-262	193	28	,	,	PUNCT
gujaf-262	193	29	”	"	PUNCT
gujaf-262	193	30	.	.	PUNCT
gujaf-262	194	1	posited	posit	VERB
gujaf-262	194	2	that	that	SCONJ
gujaf-262	194	3	the	the	DET
gujaf-262	194	4	result	result	NOUN
gujaf-262	194	5	of	of	ADP
gujaf-262	194	6	the	the	DET
gujaf-262	194	7	two	two	NUM
gujaf-262	194	8	-	-	PUNCT
gujaf-262	194	9	tail	tail	NOUN
gujaf-262	194	10	test	test	NOUN
gujaf-262	194	11	shows	show	VERB
gujaf-262	194	12	that	that	SCONJ
gujaf-262	194	13	the	the	DET
gujaf-262	194	14	link	link	NOUN
gujaf-262	194	15	between	between	ADP
gujaf-262	194	16	shareholders	shareholder	NOUN
gujaf-262	194	17	’	’	PART
gujaf-262	194	18	wealth	wealth	NOUN
gujaf-262	194	19	and	and	CCONJ
gujaf-262	194	20	cost	cost	NOUN
gujaf-262	194	21	savings	saving	NOUN
gujaf-262	194	22	of	of	ADP
gujaf-262	194	23	the	the	DET
gujaf-262	194	24	nigerian	nigerian	PROPN
gujaf-262	194	25	merged	merge	VERB
gujaf-262	194	26	banks	bank	NOUN
gujaf-262	194	27	is	be	AUX
gujaf-262	194	28	significant	significant	ADJ
gujaf-262	194	29	,	,	PUNCT
gujaf-262	194	30	having	having	AUX
gujaf-262	194	31	passed	pass	VERB
gujaf-262	194	32	the	the	DET
gujaf-262	194	33	statistical	statistical	ADJ
gujaf-262	194	34	test	test	NOUN
gujaf-262	194	35	at	at	ADP
gujaf-262	194	36	5	5	NUM
gujaf-262	194	37	%	%	NOUN
gujaf-262	194	38	level	level	NOUN
gujaf-262	194	39	of	of	ADP
gujaf-262	194	40	significance	significance	NOUN
gujaf-262	194	41	.	.	PUNCT
gujaf-262	195	1	according	accord	VERB
gujaf-262	195	2	to	to	ADP
gujaf-262	195	3	the	the	DET
gujaf-262	195	4	existing	exist	VERB
gujaf-262	195	5	literature	literature	NOUN
gujaf-262	195	6	reviewed	review	VERB
gujaf-262	195	7	on	on	ADP
gujaf-262	195	8	the	the	DET
gujaf-262	195	9	influence	influence	NOUN
gujaf-262	195	10	of	of	ADP
gujaf-262	195	11	cost	cost	NOUN
gujaf-262	195	12	efficiency	efficiency	NOUN
gujaf-262	195	13	on	on	ADP
gujaf-262	195	14	shareholder	shareholder	NOUN
gujaf-262	195	15	’s	’s	PART
gujaf-262	195	16	wealth	wealth	NOUN
gujaf-262	195	17	,	,	PUNCT
gujaf-262	195	18	the	the	DET
gujaf-262	195	19	result	result	NOUN
gujaf-262	195	20	is	be	AUX
gujaf-262	195	21	mixed	mix	VERB
gujaf-262	195	22	as	as	SCONJ
gujaf-262	195	23	shown	show	VERB
gujaf-262	195	24	by	by	ADP
gujaf-262	195	25	the	the	DET
gujaf-262	195	26	submission	submission	NOUN
gujaf-262	195	27	of	of	ADP
gujaf-262	195	28	earlier	early	ADJ
gujaf-262	195	29	writers	writer	NOUN
gujaf-262	195	30	on	on	ADP
gujaf-262	195	31	this	this	DET
gujaf-262	195	32	subject	subject	NOUN
gujaf-262	195	33	.	.	PUNCT
gujaf-262	196	1	cost	cost	NOUN
gujaf-262	196	2	efficiency	efficiency	NOUN
gujaf-262	196	3	and	and	CCONJ
gujaf-262	196	4	non	non	ADJ
gujaf-262	196	5	-	-	ADJ
gujaf-262	196	6	performing	performing	ADJ
gujaf-262	196	7	loans	loan	NOUN
gujaf-262	196	8	have	have	VERB
gujaf-262	196	9	inverse	inverse	NOUN
gujaf-262	196	10	granger	granger	NOUN
gujaf-262	196	11	-	-	PUNCT
gujaf-262	196	12	causality	causality	NOUN
gujaf-262	196	13	,	,	PUNCT
gujaf-262	196	14	according	accord	VERB
gujaf-262	196	15	to	to	ADP
gujaf-262	196	16	berger	berger	PROPN
gujaf-262	196	17	and	and	CCONJ
gujaf-262	196	18	deyoung	deyoung	PROPN
gujaf-262	196	19	(	(	PUNCT
gujaf-262	196	20	1997	1997	NUM
gujaf-262	196	21	)	)	PUNCT
gujaf-262	196	22	.	.	PUNCT
gujaf-262	197	1	however	however	ADV
gujaf-262	197	2	,	,	PUNCT
gujaf-262	197	3	among	among	ADP
gujaf-262	197	4	highly	highly	ADV
gujaf-262	197	5	efficient	efficient	ADJ
gujaf-262	197	6	banks	bank	NOUN
gujaf-262	197	7	,	,	PUNCT
gujaf-262	197	8	cost	cost	NOUN
gujaf-262	197	9	-	-	PUNCT
gujaf-262	197	10	cutting	cutting	NOUN
gujaf-262	197	11	tends	tend	VERB
gujaf-262	197	12	to	to	PART
gujaf-262	197	13	be	be	AUX
gujaf-262	197	14	accompanied	accompany	VERB
gujaf-262	197	15	by	by	ADP
gujaf-262	197	16	a	a	DET
gujaf-262	197	17	rise	rise	NOUN
gujaf-262	197	18	in	in	ADP
gujaf-262	197	19	non	non	ADJ
gujaf-262	197	20	-	-	ADJ
gujaf-262	197	21	performing	performing	ADJ
gujaf-262	197	22	loans	loan	NOUN
gujaf-262	197	23	,	,	PUNCT
gujaf-262	197	24	suggesting	suggest	VERB
gujaf-262	197	25	a	a	DET
gujaf-262	197	26	short	short	ADJ
gujaf-262	197	27	-	-	PUNCT
gujaf-262	197	28	term	term	NOUN
gujaf-262	197	29	cost	cost	NOUN
gujaf-262	197	30	-	-	PUNCT
gujaf-262	197	31	cutting	cut	VERB
gujaf-262	197	32	strategy	strategy	NOUN
gujaf-262	197	33	at	at	ADP
gujaf-262	197	34	the	the	DET
gujaf-262	197	35	expense	expense	NOUN
gujaf-262	197	36	of	of	ADP
gujaf-262	197	37	long	long	ADJ
gujaf-262	197	38	-	-	PUNCT
gujaf-262	197	39	term	term	NOUN
gujaf-262	197	40	credit	credit	NOUN
gujaf-262	197	41	quality	quality	NOUN
gujaf-262	197	42	.	.	PUNCT
gujaf-262	198	1	efficiency	efficiency	NOUN
gujaf-262	198	2	has	have	AUX
gujaf-262	198	3	been	be	AUX
gujaf-262	198	4	proven	prove	VERB
gujaf-262	198	5	to	to	PART
gujaf-262	198	6	have	have	VERB
gujaf-262	198	7	an	an	DET
gujaf-262	198	8	influence	influence	NOUN
gujaf-262	198	9	on	on	ADP
gujaf-262	198	10	stock	stock	NOUN
gujaf-262	198	11	performance	performance	NOUN
gujaf-262	198	12	by	by	ADP
gujaf-262	198	13	previous	previous	ADJ
gujaf-262	198	14	research	research	NOUN
gujaf-262	198	15	.	.	PUNCT
gujaf-262	199	1	a	a	DET
gujaf-262	199	2	positive	positive	ADJ
gujaf-262	199	3	link	link	NOUN
gujaf-262	199	4	between	between	ADP
gujaf-262	199	5	inefficiency	inefficiency	NOUN
gujaf-262	199	6	and	and	CCONJ
gujaf-262	199	7	risk	risk	NOUN
gujaf-262	199	8	,	,	PUNCT
gujaf-262	199	9	accounting	account	VERB
gujaf-262	199	10	for	for	ADP
gujaf-262	199	11	both	both	DET
gujaf-262	199	12	credit	credit	NOUN
gujaf-262	199	13	and	and	CCONJ
gujaf-262	199	14	interest	interest	NOUN
gujaf-262	199	15	risk	risk	NOUN
gujaf-262	199	16	,	,	PUNCT
gujaf-262	199	17	was	be	AUX
gujaf-262	199	18	found	find	VERB
gujaf-262	199	19	by	by	ADP
gujaf-262	199	20	kwan	kwan	PROPN
gujaf-262	199	21	and	and	CCONJ
gujaf-262	199	22	eisenbeis	eisenbeis	NOUN
gujaf-262	199	23	,	,	PUNCT
gujaf-262	199	24	(	(	PUNCT
gujaf-262	199	25	1997	1997	NUM
gujaf-262	199	26	)	)	PUNCT
gujaf-262	199	27	.	.	PUNCT
gujaf-262	200	1	flamini	flamini	PROPN
gujaf-262	200	2	,	,	PUNCT
gujaf-262	200	3	et	et	PROPN
gujaf-262	200	4	al	al	PROPN
gujaf-262	200	5	,	,	PUNCT
gujaf-262	200	6	(	(	PUNCT
gujaf-262	200	7	2009	2009	NUM
gujaf-262	200	8	)	)	PUNCT
gujaf-262	200	9	and	and	CCONJ
gujaf-262	200	10	hager	hager	PROPN
gujaf-262	200	11	and	and	CCONJ
gujaf-262	200	12	wael	wael	PROPN
gujaf-262	200	13	(	(	PUNCT
gujaf-262	200	14	2011	2011	NUM
gujaf-262	200	15	)	)	PUNCT
gujaf-262	200	16	discovered	discover	VERB
gujaf-262	200	17	a	a	DET
gujaf-262	200	18	favourable	favourable	ADJ
gujaf-262	200	19	relationship	relationship	NOUN
gujaf-262	200	20	between	between	ADP
gujaf-262	200	21	the	the	DET
gujaf-262	200	22	costincome	costincome	NOUN
gujaf-262	200	23	ratio	ratio	NOUN
gujaf-262	200	24	and	and	CCONJ
gujaf-262	200	25	profitability	profitability	NOUN
gujaf-262	200	26	in	in	ADP
gujaf-262	200	27	their	their	PRON
gujaf-262	200	28	study	study	NOUN
gujaf-262	200	29	.	.	PUNCT
gujaf-262	201	1	on	on	ADP
gujaf-262	201	2	the	the	DET
gujaf-262	201	3	other	other	ADJ
gujaf-262	201	4	hand	hand	NOUN
gujaf-262	201	5	,	,	PUNCT
gujaf-262	201	6	research	research	NOUN
gujaf-262	201	7	by	by	ADP
gujaf-262	201	8	syafri	syafri	PROPN
gujaf-262	201	9	(	(	PUNCT
gujaf-262	201	10	2012	2012	NUM
gujaf-262	201	11	)	)	PUNCT
gujaf-262	201	12	,	,	PUNCT
gujaf-262	201	13	zeitun	zeitun	X
gujaf-262	201	14	(	(	PUNCT
gujaf-262	201	15	2012	2012	NUM
gujaf-262	201	16	)	)	PUNCT
gujaf-262	201	17	,	,	PUNCT
gujaf-262	201	18	and	and	CCONJ
gujaf-262	201	19	almazari	almazari	PROPN
gujaf-262	201	20	(	(	PUNCT
gujaf-262	201	21	2013	2013	NUM
gujaf-262	201	22	)	)	PUNCT
gujaf-262	201	23	revealed	reveal	VERB
gujaf-262	201	24	that	that	SCONJ
gujaf-262	201	25	the	the	DET
gujaf-262	201	26	cost	cost	NOUN
gujaf-262	201	27	-	-	PUNCT
gujaf-262	201	28	income	income	NOUN
gujaf-262	201	29	ratio	ratio	NOUN
gujaf-262	201	30	has	have	VERB
gujaf-262	201	31	a	a	DET
gujaf-262	201	32	negative	negative	ADJ
gujaf-262	201	33	influence	influence	NOUN
gujaf-262	201	34	on	on	ADP
gujaf-262	201	35	profitability	profitability	NOUN
gujaf-262	201	36	.	.	PUNCT
gujaf-262	202	1	as	as	ADP
gujaf-262	202	2	an	an	DET
gujaf-262	202	3	intermediation	intermediation	NOUN
gujaf-262	202	4	institution	institution	NOUN
gujaf-262	202	5	,	,	PUNCT
gujaf-262	202	6	banking	banking	NOUN
gujaf-262	202	7	plays	play	VERB
gujaf-262	202	8	a	a	DET
gujaf-262	202	9	critical	critical	ADJ
gujaf-262	202	10	role	role	NOUN
gujaf-262	202	11	in	in	ADP
gujaf-262	202	12	the	the	DET
gujaf-262	202	13	country	country	NOUN
gujaf-262	202	14	's	's	PART
gujaf-262	202	15	economy	economy	NOUN
gujaf-262	202	16	;	;	PUNCT
gujaf-262	202	17	hence	hence	ADV
gujaf-262	202	18	,	,	PUNCT
gujaf-262	202	19	it	it	PRON
gujaf-262	202	20	is	be	AUX
gujaf-262	202	21	critical	critical	ADJ
gujaf-262	202	22	to	to	PART
gujaf-262	202	23	perform	perform	VERB
gujaf-262	202	24	well	well	ADV
gujaf-262	202	25	.	.	PUNCT
gujaf-262	203	1	efficiency	efficiency	NOUN
gujaf-262	203	2	,	,	PUNCT
gujaf-262	203	3	which	which	PRON
gujaf-262	203	4	may	may	AUX
gujaf-262	203	5	be	be	AUX
gujaf-262	203	6	improved	improve	VERB
gujaf-262	203	7	via	via	ADP
gujaf-262	203	8	cost	cost	NOUN
gujaf-262	203	9	reduction	reduction	NOUN
gujaf-262	203	10	in	in	ADP
gujaf-262	203	11	the	the	DET
gujaf-262	203	12	business	business	NOUN
gujaf-262	203	13	model	model	NOUN
gujaf-262	203	14	,	,	PUNCT
gujaf-262	203	15	is	be	AUX
gujaf-262	203	16	an	an	DET
gujaf-262	203	17	essential	essential	ADJ
gujaf-262	203	18	part	part	NOUN
gujaf-262	203	19	of	of	ADP
gujaf-262	203	20	banking	banking	NOUN
gujaf-262	203	21	performance	performance	NOUN
gujaf-262	203	22	monitoring	monitoring	NOUN
gujaf-262	203	23	.	.	PUNCT
gujaf-262	204	1	this	this	DET
gujaf-262	204	2	study	study	NOUN
gujaf-262	204	3	therefore	therefore	ADV
gujaf-262	204	4	attempts	attempt	VERB
gujaf-262	204	5	to	to	PART
gujaf-262	204	6	contribute	contribute	VERB
gujaf-262	204	7	to	to	ADP
gujaf-262	204	8	the	the	DET
gujaf-262	204	9	literature	literature	NOUN
gujaf-262	204	10	in	in	ADP
gujaf-262	204	11	this	this	DET
gujaf-262	204	12	regard	regard	NOUN
gujaf-262	204	13	by	by	ADP
gujaf-262	204	14	widening	widen	VERB
gujaf-262	204	15	and	and	CCONJ
gujaf-262	204	16	extending	extend	VERB
gujaf-262	204	17	the	the	DET
gujaf-262	204	18	period	period	NOUN
gujaf-262	204	19	covered	cover	VERB
gujaf-262	204	20	by	by	ADP
gujaf-262	204	21	studies	study	NOUN
gujaf-262	204	22	in	in	ADP
gujaf-262	204	23	this	this	DET
gujaf-262	204	24	area	area	NOUN
gujaf-262	204	25	up	up	ADP
gujaf-262	204	26	to	to	ADP
gujaf-262	204	27	2022	2022	NUM
gujaf-262	204	28	and	and	CCONJ
gujaf-262	204	29	looking	look	VERB
gujaf-262	204	30	specifically	specifically	ADV
gujaf-262	204	31	on	on	ADP
gujaf-262	204	32	the	the	DET
gujaf-262	204	33	impact	impact	NOUN
gujaf-262	204	34	of	of	ADP
gujaf-262	204	35	cost	cost	NOUN
gujaf-262	204	36	efficiency	efficiency	NOUN
gujaf-262	204	37	on	on	ADP
gujaf-262	204	38	shareholder	shareholder	NOUN
gujaf-262	204	39	wealth	wealth	NOUN
gujaf-262	204	40	as	as	ADP
gujaf-262	204	41	available	available	ADJ
gujaf-262	204	42	evidence	evidence	NOUN
gujaf-262	204	43	in	in	ADP
gujaf-262	204	44	the	the	DET
gujaf-262	204	45	empirical	empirical	ADJ
gujaf-262	204	46	literature	literature	NOUN
gujaf-262	204	47	on	on	ADP
gujaf-262	204	48	this	this	DET
gujaf-262	204	49	variable	variable	NOUN
gujaf-262	204	50	looks	look	VERB
gujaf-262	204	51	scanty	scanty	ADJ
gujaf-262	204	52	.	.	PUNCT
gujaf-262	205	1	this	this	DET
gujaf-262	205	2	study	study	NOUN
gujaf-262	205	3	measures	measure	NOUN
gujaf-262	205	4	cost	cost	NOUN
gujaf-262	205	5	efficiency	efficiency	NOUN
gujaf-262	205	6	as	as	ADP
gujaf-262	205	7	operating	operating	NOUN
gujaf-262	205	8	revenue	revenue	NOUN
gujaf-262	205	9	divided	divide	VERB
gujaf-262	205	10	by	by	ADP
gujaf-262	205	11	operating	operate	VERB
gujaf-262	205	12	cost	cost	NOUN
gujaf-262	205	13	.	.	PUNCT
gujaf-262	206	1	55	55	NUM
gujaf-262	206	2	this	this	DET
gujaf-262	206	3	study	study	NOUN
gujaf-262	206	4	adopts	adopt	VERB
gujaf-262	206	5	signaling	signal	VERB
gujaf-262	206	6	theory	theory	NOUN
gujaf-262	206	7	as	as	ADP
gujaf-262	206	8	a	a	DET
gujaf-262	206	9	theoretical	theoretical	ADJ
gujaf-262	206	10	framework	framework	NOUN
gujaf-262	206	11	for	for	ADP
gujaf-262	206	12	the	the	DET
gujaf-262	206	13	dependent	dependent	ADJ
gujaf-262	206	14	variable	variable	NOUN
gujaf-262	206	15	of	of	ADP
gujaf-262	206	16	the	the	DET
gujaf-262	206	17	study	study	NOUN
gujaf-262	206	18	,	,	PUNCT
gujaf-262	206	19	share	share	NOUN
gujaf-262	206	20	price	price	NOUN
gujaf-262	206	21	;	;	PUNCT
gujaf-262	206	22	it	it	PRON
gujaf-262	206	23	responds	respond	VERB
gujaf-262	206	24	to	to	ADP
gujaf-262	206	25	signals	signal	NOUN
gujaf-262	206	26	sent	send	VERB
gujaf-262	206	27	by	by	ADP
gujaf-262	206	28	the	the	DET
gujaf-262	206	29	market	market	NOUN
gujaf-262	206	30	based	base	VERB
gujaf-262	206	31	on	on	ADP
gujaf-262	206	32	the	the	DET
gujaf-262	206	33	metric	metric	NOUN
gujaf-262	206	34	of	of	ADP
gujaf-262	206	35	the	the	DET
gujaf-262	206	36	firm	firm	NOUN
gujaf-262	206	37	’s	’s	PART
gujaf-262	206	38	attributes	attribute	NOUN
gujaf-262	206	39	as	as	SCONJ
gujaf-262	206	40	disclosed	disclose	VERB
gujaf-262	206	41	in	in	ADP
gujaf-262	206	42	the	the	DET
gujaf-262	206	43	financial	financial	ADJ
gujaf-262	206	44	statement	statement	NOUN
gujaf-262	206	45	of	of	ADP
gujaf-262	206	46	the	the	DET
gujaf-262	206	47	company	company	NOUN
gujaf-262	206	48	,	,	PUNCT
gujaf-262	206	49	a	a	DET
gujaf-262	206	50	bank	bank	NOUN
gujaf-262	206	51	in	in	ADP
gujaf-262	206	52	this	this	DET
gujaf-262	206	53	instance	instance	NOUN
gujaf-262	206	54	.	.	PUNCT
gujaf-262	207	1	based	base	VERB
gujaf-262	207	2	on	on	ADP
gujaf-262	207	3	the	the	DET
gujaf-262	207	4	postulations	postulation	NOUN
gujaf-262	207	5	of	of	ADP
gujaf-262	207	6	spence	spence	NOUN
gujaf-262	207	7	(	(	PUNCT
gujaf-262	207	8	1973	1973	NUM
gujaf-262	207	9	)	)	PUNCT
gujaf-262	207	10	.	.	PUNCT
gujaf-262	208	1	agency	agency	NOUN
gujaf-262	208	2	theory	theory	NOUN
gujaf-262	208	3	as	as	ADP
gujaf-262	208	4	its	its	PRON
gujaf-262	208	5	theoretical	theoretical	ADJ
gujaf-262	208	6	framework	framework	NOUN
gujaf-262	208	7	,	,	PUNCT
gujaf-262	208	8	the	the	DET
gujaf-262	208	9	independent	independent	ADJ
gujaf-262	208	10	variables	variable	NOUN
gujaf-262	208	11	in	in	ADP
gujaf-262	208	12	this	this	DET
gujaf-262	208	13	study	study	NOUN
gujaf-262	208	14	,	,	PUNCT
gujaf-262	208	15	namely	namely	ADV
gujaf-262	208	16	,	,	PUNCT
gujaf-262	208	17	capital	capital	NOUN
gujaf-262	208	18	adequacy	adequacy	NOUN
gujaf-262	208	19	,	,	PUNCT
gujaf-262	208	20	credit	credit	NOUN
gujaf-262	208	21	risk	risk	NOUN
gujaf-262	208	22	,	,	PUNCT
gujaf-262	208	23	profitability	profitability	NOUN
gujaf-262	208	24	,	,	PUNCT
gujaf-262	208	25	and	and	CCONJ
gujaf-262	208	26	cost	cost	NOUN
gujaf-262	208	27	efficiency	efficiency	NOUN
gujaf-262	208	28	,	,	PUNCT
gujaf-262	208	29	as	as	SCONJ
gujaf-262	208	30	the	the	DET
gujaf-262	208	31	actions	action	NOUN
gujaf-262	208	32	and	and	CCONJ
gujaf-262	208	33	inactions	inaction	NOUN
gujaf-262	208	34	of	of	ADP
gujaf-262	208	35	the	the	DET
gujaf-262	208	36	managers	manager	NOUN
gujaf-262	208	37	of	of	ADP
gujaf-262	208	38	the	the	DET
gujaf-262	208	39	institution	institution	NOUN
gujaf-262	208	40	,	,	PUNCT
gujaf-262	208	41	a	a	DET
gujaf-262	208	42	bank	bank	NOUN
gujaf-262	208	43	,	,	PUNCT
gujaf-262	208	44	in	in	ADP
gujaf-262	208	45	this	this	DET
gujaf-262	208	46	case	case	NOUN
gujaf-262	208	47	,	,	PUNCT
gujaf-262	208	48	will	will	AUX
gujaf-262	208	49	have	have	VERB
gujaf-262	208	50	a	a	DET
gujaf-262	208	51	bearing	bearing	NOUN
gujaf-262	208	52	on	on	ADP
gujaf-262	208	53	own	own	ADJ
gujaf-262	208	54	the	the	DET
gujaf-262	208	55	individual	individual	ADJ
gujaf-262	208	56	variables	variable	NOUN
gujaf-262	208	57	fares	fare	NOUN
gujaf-262	208	58	if	if	SCONJ
gujaf-262	208	59	agency	agency	NOUN
gujaf-262	208	60	conflict	conflict	NOUN
gujaf-262	208	61	exists	exist	VERB
gujaf-262	208	62	materially	materially	ADV
gujaf-262	208	63	,	,	PUNCT
gujaf-262	208	64	it	it	PRON
gujaf-262	208	65	will	will	AUX
gujaf-262	208	66	affect	affect	VERB
gujaf-262	208	67	the	the	DET
gujaf-262	208	68	individual	individual	ADJ
gujaf-262	208	69	firm	firm	NOUN
gujaf-262	208	70	attributes	attribute	VERB
gujaf-262	208	71	adversely	adversely	ADV
gujaf-262	208	72	with	with	ADP
gujaf-262	208	73	a	a	DET
gujaf-262	208	74	possible	possible	ADJ
gujaf-262	208	75	eventual	eventual	ADJ
gujaf-262	208	76	negative	negative	ADJ
gujaf-262	208	77	effect	effect	NOUN
gujaf-262	208	78	on	on	ADP
gujaf-262	208	79	shareholders	shareholder	NOUN
gujaf-262	208	80	wealth	wealth	NOUN
gujaf-262	208	81	.	.	PUNCT
gujaf-262	209	1	fiqure	fiqure	NOUN
gujaf-262	209	2	1	1	NUM
gujaf-262	209	3	:	:	PUNCT
gujaf-262	209	4	conceptual	conceptual	ADJ
gujaf-262	209	5	framework	framework	NOUN
gujaf-262	209	6	source	source	NOUN
gujaf-262	209	7	:	:	PUNCT
gujaf-262	209	8	researchers	researcher	NOUN
gujaf-262	209	9	conceptual	conceptual	ADJ
gujaf-262	209	10	framework	framework	NOUN
gujaf-262	209	11	(	(	PUNCT
gujaf-262	209	12	2023	2023	NUM
gujaf-262	209	13	)	)	PUNCT
gujaf-262	209	14	as	as	SCONJ
gujaf-262	209	15	depicted	depict	VERB
gujaf-262	209	16	in	in	ADP
gujaf-262	209	17	the	the	DET
gujaf-262	209	18	figure	figure	NOUN
gujaf-262	209	19	above	above	ADV
gujaf-262	209	20	.	.	PUNCT
gujaf-262	210	1	the	the	DET
gujaf-262	210	2	study	study	NOUN
gujaf-262	210	3	related	relate	VERB
gujaf-262	210	4	shareholders	shareholder	NOUN
gujaf-262	210	5	’	’	PART
gujaf-262	210	6	wealth	wealth	NOUN
gujaf-262	210	7	as	as	ADP
gujaf-262	210	8	a	a	DET
gujaf-262	210	9	dependent	dependent	ADJ
gujaf-262	210	10	variable	variable	NOUN
gujaf-262	210	11	to	to	ADP
gujaf-262	210	12	the	the	DET
gujaf-262	210	13	following	following	ADJ
gujaf-262	210	14	independent	independent	ADJ
gujaf-262	210	15	variables	variable	NOUN
gujaf-262	210	16	,	,	PUNCT
gujaf-262	210	17	capital	capital	NOUN
gujaf-262	210	18	adequacy	adequacy	NOUN
gujaf-262	210	19	,	,	PUNCT
gujaf-262	210	20	credit	credit	NOUN
gujaf-262	210	21	risk	risk	NOUN
gujaf-262	210	22	,	,	PUNCT
gujaf-262	210	23	profitability	profitability	NOUN
gujaf-262	210	24	and	and	CCONJ
gujaf-262	210	25	cost	cost	NOUN
gujaf-262	210	26	efficiency	efficiency	NOUN
gujaf-262	210	27	.	.	PUNCT
gujaf-262	211	1	3	3	X
gujaf-262	211	2	.	.	X
gujaf-262	211	3	methods	method	NOUN
gujaf-262	211	4	and	and	CCONJ
gujaf-262	211	5	models	model	NOUN
gujaf-262	211	6	the	the	DET
gujaf-262	211	7	study	study	NOUN
gujaf-262	211	8	adopted	adopt	VERB
gujaf-262	211	9	an	an	DET
gujaf-262	211	10	ex	ex	ADJ
gujaf-262	211	11	post	post	X
gujaf-262	211	12	facto	facto	X
gujaf-262	211	13	research	research	NOUN
gujaf-262	211	14	approach	approach	NOUN
gujaf-262	211	15	.	.	PUNCT
gujaf-262	212	1	panel	panel	NOUN
gujaf-262	212	2	data	datum	NOUN
gujaf-262	212	3	used	use	VERB
gujaf-262	212	4	for	for	ADP
gujaf-262	212	5	the	the	DET
gujaf-262	212	6	study	study	NOUN
gujaf-262	212	7	is	be	AUX
gujaf-262	212	8	derived	derive	VERB
gujaf-262	212	9	from	from	ADP
gujaf-262	212	10	secondary	secondary	ADJ
gujaf-262	212	11	data	datum	NOUN
gujaf-262	212	12	in	in	ADP
gujaf-262	212	13	the	the	DET
gujaf-262	212	14	form	form	NOUN
gujaf-262	212	15	of	of	ADP
gujaf-262	212	16	publicly	publicly	ADV
gujaf-262	212	17	available	available	ADJ
gujaf-262	212	18	yearly	yearly	ADJ
gujaf-262	212	19	audited	audit	VERB
gujaf-262	212	20	financial	financial	ADJ
gujaf-262	212	21	statements	statement	NOUN
gujaf-262	212	22	of	of	ADP
gujaf-262	212	23	the	the	DET
gujaf-262	212	24	study	study	NOUN
gujaf-262	212	25	's	's	PART
gujaf-262	212	26	listed	list	VERB
gujaf-262	212	27	deposit	deposit	NOUN
gujaf-262	212	28	money	money	NOUN
gujaf-262	212	29	institutions	institution	NOUN
gujaf-262	212	30	.	.	PUNCT
gujaf-262	213	1	the	the	DET
gujaf-262	213	2	population	population	NOUN
gujaf-262	213	3	of	of	ADP
gujaf-262	213	4	the	the	DET
gujaf-262	213	5	study	study	NOUN
gujaf-262	213	6	is	be	AUX
gujaf-262	213	7	census	census	NOUN
gujaf-262	213	8	,	,	PUNCT
gujaf-262	213	9	except	except	SCONJ
gujaf-262	213	10	for	for	ADP
gujaf-262	213	11	removing	remove	VERB
gujaf-262	213	12	some	some	DET
gujaf-262	213	13	banks	bank	NOUN
gujaf-262	213	14	that	that	PRON
gujaf-262	213	15	do	do	AUX
gujaf-262	213	16	not	not	PART
gujaf-262	213	17	have	have	VERB
gujaf-262	213	18	the	the	DET
gujaf-262	213	19	data	datum	NOUN
gujaf-262	213	20	for	for	ADP
gujaf-262	213	21	the	the	DET
gujaf-262	213	22	requisite	requisite	ADJ
gujaf-262	213	23	period	period	NOUN
gujaf-262	213	24	covered	cover	VERB
gujaf-262	213	25	by	by	ADP
gujaf-262	213	26	the	the	DET
gujaf-262	213	27	study	study	NOUN
gujaf-262	213	28	(	(	PUNCT
gujaf-262	213	29	2010	2010	NUM
gujaf-262	213	30	to	to	ADP
gujaf-262	213	31	2022	2022	NUM
gujaf-262	213	32	)	)	PUNCT
gujaf-262	213	33	13	13	NUM
gujaf-262	213	34	years	year	NOUN
gujaf-262	213	35	.	.	PUNCT
gujaf-262	214	1	the	the	DET
gujaf-262	214	2	study	study	NOUN
gujaf-262	214	3	population	population	NOUN
gujaf-262	214	4	is	be	AUX
gujaf-262	214	5	15	15	NUM
gujaf-262	214	6	listed	list	VERB
gujaf-262	214	7	deposit	deposit	NOUN
gujaf-262	214	8	banks	bank	NOUN
gujaf-262	214	9	on	on	ADP
gujaf-262	214	10	the	the	DET
gujaf-262	214	11	nigeria	nigeria	PROPN
gujaf-262	214	12	exchange	exchange	PROPN
gujaf-262	214	13	group	group	NOUN
gujaf-262	214	14	,	,	PUNCT
gujaf-262	214	15	two	two	NUM
gujaf-262	214	16	were	be	AUX
gujaf-262	214	17	filtered	filter	VERB
gujaf-262	214	18	out	out	ADP
gujaf-262	214	19	due	due	ADP
gujaf-262	214	20	to	to	ADP
gujaf-262	214	21	incomplete	incomplete	ADJ
gujaf-262	214	22	data	datum	NOUN
gujaf-262	214	23	resulting	result	VERB
gujaf-262	214	24	in	in	ADP
gujaf-262	214	25	a	a	DET
gujaf-262	214	26	sample	sample	NOUN
gujaf-262	214	27	population	population	NOUN
gujaf-262	214	28	of	of	ADP
gujaf-262	214	29	13	13	NUM
gujaf-262	214	30	listed	list	VERB
gujaf-262	214	31	deposit	deposit	NOUN
gujaf-262	214	32	banks	bank	NOUN
gujaf-262	214	33	.	.	PUNCT
gujaf-262	215	1	the	the	DET
gujaf-262	215	2	data	datum	NOUN
gujaf-262	215	3	for	for	ADP
gujaf-262	215	4	the	the	DET
gujaf-262	215	5	study	study	NOUN
gujaf-262	215	6	are	be	AUX
gujaf-262	215	7	the	the	DET
gujaf-262	215	8	ratio	ratio	NOUN
gujaf-262	215	9	derived	derive	VERB
gujaf-262	215	10	from	from	ADP
gujaf-262	215	11	the	the	DET
gujaf-262	215	12	financial	financial	ADJ
gujaf-262	215	13	statements	statement	NOUN
gujaf-262	215	14	used	use	VERB
gujaf-262	215	15	to	to	PART
gujaf-262	215	16	derive	derive	VERB
gujaf-262	215	17	the	the	DET
gujaf-262	215	18	firm	firm	NOUN
gujaf-262	215	19	attributes	attribute	NOUN
gujaf-262	215	20	while	while	SCONJ
gujaf-262	215	21	,	,	PUNCT
gujaf-262	215	22	the	the	DET
gujaf-262	215	23	dependent	dependent	ADJ
gujaf-262	215	24	variable	variable	NOUN
gujaf-262	215	25	(	(	PUNCT
gujaf-262	215	26	share	share	NOUN
gujaf-262	215	27	price	price	NOUN
gujaf-262	215	28	)	)	PUNCT
gujaf-262	215	29	will	will	AUX
gujaf-262	215	30	be	be	AUX
gujaf-262	215	31	derived	derive	VERB
gujaf-262	215	32	from	from	ADP
gujaf-262	215	33	the	the	DET
gujaf-262	215	34	published	publish	VERB
gujaf-262	215	35	daily	daily	ADJ
gujaf-262	215	36	share	share	NOUN
gujaf-262	215	37	prices	price	NOUN
gujaf-262	215	38	of	of	ADP
gujaf-262	215	39	equities	equity	NOUN
gujaf-262	215	40	on	on	ADP
gujaf-262	215	41	the	the	DET
gujaf-262	215	42	nigeria	nigeria	PROPN
gujaf-262	215	43	exchange	exchange	PROPN
gujaf-262	215	44	group	group	NOUN
gujaf-262	215	45	,	,	PUNCT
gujaf-262	215	46	specifically	specifically	ADV
gujaf-262	215	47	,	,	PUNCT
gujaf-262	215	48	that	that	PRON
gujaf-262	215	49	of	of	ADP
gujaf-262	215	50	last	last	ADJ
gujaf-262	215	51	day	day	NOUN
gujaf-262	215	52	of	of	ADP
gujaf-262	215	53	the	the	DET
gujaf-262	215	54	first	first	ADJ
gujaf-262	215	55	quarter	quarter	NOUN
gujaf-262	215	56	after	after	ADP
gujaf-262	215	57	the	the	DET
gujaf-262	215	58	date	date	NOUN
gujaf-262	215	59	to	to	PART
gujaf-262	215	60	which	which	PRON
gujaf-262	215	61	the	the	DET
gujaf-262	215	62	financial	financial	ADJ
gujaf-262	215	63	capital	capital	NOUN
gujaf-262	215	64	adequacy	adequacy	NOUN
gujaf-262	215	65	credit	credit	NOUN
gujaf-262	215	66	risk	risk	NOUN
gujaf-262	215	67	profitability	profitability	NOUN
gujaf-262	215	68	cost	cost	NOUN
gujaf-262	215	69	efficiency	efficiency	NOUN
gujaf-262	215	70	shareholders	shareholder	NOUN
gujaf-262	215	71	wealth	wealth	NOUN
gujaf-262	215	72	56	56	NUM
gujaf-262	215	73	statement	statement	NOUN
gujaf-262	215	74	relates	relate	VERB
gujaf-262	215	75	(	(	PUNCT
gujaf-262	215	76	31st	31st	NOUN
gujaf-262	215	77	of	of	ADP
gujaf-262	215	78	march	march	PROPN
gujaf-262	215	79	)	)	PUNCT
gujaf-262	215	80	.	.	PUNCT
gujaf-262	216	1	these	these	PRON
gujaf-262	216	2	will	will	AUX
gujaf-262	216	3	be	be	AUX
gujaf-262	216	4	subjected	subject	VERB
gujaf-262	216	5	to	to	ADP
gujaf-262	216	6	panel	panel	NOUN
gujaf-262	216	7	regression	regression	NOUN
gujaf-262	216	8	using	use	VERB
gujaf-262	216	9	stata	stata	ADJ
gujaf-262	216	10	statistical	statistical	ADJ
gujaf-262	216	11	software	software	NOUN
gujaf-262	216	12	.	.	PUNCT
gujaf-262	217	1	this	this	DET
gujaf-262	217	2	approach	approach	NOUN
gujaf-262	217	3	will	will	AUX
gujaf-262	217	4	allow	allow	VERB
gujaf-262	217	5	the	the	DET
gujaf-262	217	6	study	study	NOUN
gujaf-262	217	7	to	to	PART
gujaf-262	217	8	account	account	VERB
gujaf-262	217	9	for	for	ADP
gujaf-262	217	10	both	both	DET
gujaf-262	217	11	time	time	NOUN
gujaf-262	217	12	and	and	CCONJ
gujaf-262	217	13	cross	cross	ADJ
gujaf-262	217	14	-	-	ADJ
gujaf-262	217	15	sectional	sectional	ADJ
gujaf-262	217	16	impacts	impact	NOUN
gujaf-262	217	17	in	in	ADP
gujaf-262	217	18	data	datum	NOUN
gujaf-262	217	19	that	that	PRON
gujaf-262	217	20	could	could	AUX
gujaf-262	217	21	n’t	not	PART
gujaf-262	217	22	be	be	AUX
gujaf-262	217	23	accounted	account	VERB
gujaf-262	217	24	for	for	ADP
gujaf-262	217	25	with	with	ADP
gujaf-262	217	26	only	only	ADJ
gujaf-262	217	27	time	time	NOUN
gujaf-262	217	28	series	series	NOUN
gujaf-262	217	29	or	or	CCONJ
gujaf-262	217	30	cross	cross	ADJ
gujaf-262	217	31	-	-	ADJ
gujaf-262	217	32	sectional	sectional	ADJ
gujaf-262	217	33	data	datum	NOUN
gujaf-262	217	34	.	.	PUNCT
gujaf-262	218	1	spit=	spit=	PROPN
gujaf-262	219	1	βo+	βo+	NOUN
gujaf-262	219	2	β1car	β1car	NUM
gujaf-262	219	3	it+	it+	PROPN
gujaf-262	219	4	β2cr	β2cr	PUNCT
gujaf-262	219	5	it	it	PRON
gujaf-262	220	1	+	+	NUM
gujaf-262	220	2	β3eps	β3eps	NUM
gujaf-262	220	3	it	it	PRON
gujaf-262	220	4	+	+	CCONJ
gujaf-262	220	5	β4ce	β4ce	PUNCT
gujaf-262	220	6	it	it	PRON
gujaf-262	220	7	+	+	ADJ
gujaf-262	220	8	𝜺it	𝜺it	PROPN
gujaf-262	220	9	where	where	SCONJ
gujaf-262	220	10	:	:	PUNCT
gujaf-262	220	11	spit	spit	NOUN
gujaf-262	220	12	=	=	PUNCT
gujaf-262	220	13	share	share	NOUN
gujaf-262	220	14	price	price	NOUN
gujaf-262	220	15	at	at	ADP
gujaf-262	220	16	the	the	DET
gujaf-262	220	17	end	end	NOUN
gujaf-262	220	18	of	of	ADP
gujaf-262	220	19	first	first	ADJ
gujaf-262	220	20	quarter	quarter	NOUN
gujaf-262	220	21	after	after	ADP
gujaf-262	220	22	year	year	NOUN
gujaf-262	220	23	of	of	ADP
gujaf-262	220	24	financial	financial	ADJ
gujaf-262	220	25	statement	statement	NOUN
gujaf-262	220	26	,	,	PUNCT
gujaf-262	220	27	a	a	DET
gujaf-262	220	28	proxy	proxy	NOUN
gujaf-262	220	29	for	for	ADP
gujaf-262	220	30	shareholders	shareholder	NOUN
gujaf-262	220	31	wealth	wealth	NOUN
gujaf-262	220	32	.	.	PUNCT
gujaf-262	221	1	βo	βo	PRON
gujaf-262	221	2	is	be	AUX
gujaf-262	221	3	the	the	DET
gujaf-262	221	4	intercept	intercept	NOUN
gujaf-262	221	5	.	.	PUNCT
gujaf-262	222	1	β1	β1	PROPN
gujaf-262	222	2	–	–	PUNCT
gujaf-262	222	3	β4	β4	PROPN
gujaf-262	222	4	are	be	AUX
gujaf-262	222	5	parameters	parameter	NOUN
gujaf-262	222	6	estimate	estimate	VERB
gujaf-262	222	7	or	or	CCONJ
gujaf-262	222	8	coefficients	coefficient	NOUN
gujaf-262	222	9	of	of	ADP
gujaf-262	222	10	the	the	DET
gujaf-262	222	11	explanatory	explanatory	ADJ
gujaf-262	222	12	variables	variable	NOUN
gujaf-262	222	13	it	it	PRON
gujaf-262	222	14	represents	represent	VERB
gujaf-262	222	15	firm	firm	ADJ
gujaf-262	222	16	i	i	PRON
gujaf-262	222	17	,	,	PUNCT
gujaf-262	222	18	time	time	NOUN
gujaf-262	222	19	t.	t.	NOUN
gujaf-262	222	20	car	car	NOUN
gujaf-262	223	1	it	it	PRON
gujaf-262	223	2	=	=	NUM
gujaf-262	223	3	capital	capital	NOUN
gujaf-262	223	4	adequacy	adequacy	NOUN
gujaf-262	223	5	ratio	ratio	NOUN
gujaf-262	223	6	,	,	PUNCT
gujaf-262	223	7	proxy	proxy	NOUN
gujaf-262	223	8	for	for	ADP
gujaf-262	223	9	capital	capital	NOUN
gujaf-262	223	10	base	base	NOUN
gujaf-262	223	11	cr	cr	ADP
gujaf-262	223	12	it	it	PRON
gujaf-262	223	13	=	=	PUNCT
gujaf-262	223	14	credit	credit	NOUN
gujaf-262	223	15	risk	risk	NOUN
gujaf-262	223	16	eps	ep	VERB
gujaf-262	223	17	it	it	PRON
gujaf-262	223	18	=	=	NOUN
gujaf-262	223	19	earnings	earning	NOUN
gujaf-262	223	20	per	per	ADP
gujaf-262	223	21	share	share	NOUN
gujaf-262	223	22	ce	ce	PROPN
gujaf-262	224	1	it	it	PRON
gujaf-262	225	1	=	=	PUNCT
gujaf-262	225	2	cost	cost	NOUN
gujaf-262	225	3	efficiency	efficiency	NOUN
gujaf-262	225	4	𝜺it	𝜺it	NOUN
gujaf-262	225	5	=	=	SYM
gujaf-262	225	6	error	error	NOUN
gujaf-262	225	7	term	term	NOUN
gujaf-262	225	8	table	table	NOUN
gujaf-262	225	9	1	1	NUM
gujaf-262	225	10	:	:	PUNCT
gujaf-262	225	11	variable	variable	ADJ
gujaf-262	225	12	measurement	measurement	NOUN
gujaf-262	225	13	type	type	NOUN
gujaf-262	225	14	variable	variable	ADJ
gujaf-262	225	15	notation	notation	NOUN
gujaf-262	225	16	measure	measure	NOUN
gujaf-262	225	17	authors	author	NOUN
gujaf-262	225	18	dependent	dependent	ADJ
gujaf-262	225	19	variable	variable	ADJ
gujaf-262	225	20	shareholders	shareholder	NOUN
gujaf-262	225	21	wealth	wealth	NOUN
gujaf-262	225	22	sp	sp	ADP
gujaf-262	225	23	closing	closing	NOUN
gujaf-262	225	24	share	share	NOUN
gujaf-262	225	25	price	price	NOUN
gujaf-262	225	26	at	at	ADP
gujaf-262	225	27	end	end	NOUN
gujaf-262	225	28	of	of	ADP
gujaf-262	225	29	1st	1st	ADJ
gujaf-262	225	30	quarter	quarter	NOUN
gujaf-262	225	31	after	after	ADP
gujaf-262	225	32	financial	financial	ADJ
gujaf-262	225	33	statement	statement	NOUN
gujaf-262	225	34	date	date	NOUN
gujaf-262	225	35	.	.	PUNCT
gujaf-262	226	1	ngx	ngx	PROPN
gujaf-262	226	2	group	group	PROPN
gujaf-262	226	3	independent	independent	PROPN
gujaf-262	226	4	variables	variable	NOUN
gujaf-262	226	5	capital	capital	NOUN
gujaf-262	226	6	adequacy	adequacy	NOUN
gujaf-262	226	7	ca	can	AUX
gujaf-262	226	8	total	total	VERB
gujaf-262	226	9	equity/	equity/	NUM
gujaf-262	226	10	total	total	ADJ
gujaf-262	226	11	asset	asset	NOUN
gujaf-262	226	12	mesut	mesut	PROPN
gujaf-262	226	13	doğan	doğan	PROPN
gujaf-262	226	14	independent	independent	ADJ
gujaf-262	226	15	variables	variable	NOUN
gujaf-262	226	16	profitability	profitability	NOUN
gujaf-262	226	17	roe	roe	PROPN
gujaf-262	226	18	net	net	ADJ
gujaf-262	226	19	profit	profit	NOUN
gujaf-262	226	20	after	after	ADP
gujaf-262	226	21	tax	tax	NOUN
gujaf-262	226	22	/	/	SYM
gujaf-262	226	23	total	total	ADJ
gujaf-262	226	24	number	number	NOUN
gujaf-262	226	25	of	of	ADP
gujaf-262	226	26	ordinary	ordinary	ADJ
gujaf-262	226	27	shares	share	NOUN
gujaf-262	226	28	mesut	mesut	PROPN
gujaf-262	226	29	doğan	doğan	PROPN
gujaf-262	226	30	independent	independent	ADJ
gujaf-262	226	31	variables	variable	NOUN
gujaf-262	226	32	cost	cost	VERB
gujaf-262	226	33	efficiency	efficiency	NOUN
gujaf-262	226	34	ce	ce	PROPN
gujaf-262	226	35	operating	operate	VERB
gujaf-262	226	36	revenue/	revenue/	NOUN
gujaf-262	226	37	operating	operating	NOUN
gujaf-262	226	38	expenses	expense	NOUN
gujaf-262	226	39	independent	independent	ADJ
gujaf-262	226	40	variables	variable	NOUN
gujaf-262	226	41	credit	credit	NOUN
gujaf-262	226	42	risk	risk	NOUN
gujaf-262	226	43	cr	cr	PROPN
gujaf-262	226	44	loan	loan	NOUN
gujaf-262	226	45	loss	loss	NOUN
gujaf-262	226	46	provision	provision	NOUN
gujaf-262	226	47	/	/	SYM
gujaf-262	226	48	total	total	ADJ
gujaf-262	226	49	loans	loan	NOUN
gujaf-262	226	50	chen	chen	PROPN
gujaf-262	226	51	and	and	CCONJ
gujaf-262	226	52	pan	pan	PROPN
gujaf-262	226	53	,	,	PUNCT
gujaf-262	226	54	2012	2012	NUM
gujaf-262	226	55	source	source	NOUN
gujaf-262	226	56	:	:	PUNCT
gujaf-262	226	57	compilation	compilation	NOUN
gujaf-262	226	58	by	by	ADP
gujaf-262	226	59	the	the	DET
gujaf-262	226	60	researcher	researcher	NOUN
gujaf-262	226	61	(	(	PUNCT
gujaf-262	226	62	2023	2023	NUM
gujaf-262	226	63	)	)	PUNCT
gujaf-262	226	64	57	57	NUM
gujaf-262	226	65	4	4	NUM
gujaf-262	226	66	.	.	PUNCT
gujaf-262	226	67	results	result	NOUN
gujaf-262	226	68	and	and	CCONJ
gujaf-262	226	69	discussions	discussion	NOUN
gujaf-262	226	70	descriptive	descriptive	ADJ
gujaf-262	226	71	statistics	statistic	NOUN
gujaf-262	226	72	the	the	DET
gujaf-262	226	73	descriptive	descriptive	ADJ
gujaf-262	226	74	statistics	statistic	NOUN
gujaf-262	226	75	is	be	AUX
gujaf-262	226	76	presented	present	VERB
gujaf-262	226	77	in	in	ADP
gujaf-262	226	78	table	table	NOUN
gujaf-262	226	79	2	2	NUM
gujaf-262	226	80	.	.	PUNCT
gujaf-262	227	1	it	it	PRON
gujaf-262	227	2	presents	present	VERB
gujaf-262	227	3	the	the	DET
gujaf-262	227	4	calculated	calculated	ADJ
gujaf-262	227	5	mean	mean	NOUN
gujaf-262	227	6	,	,	PUNCT
gujaf-262	227	7	standard	standard	ADJ
gujaf-262	227	8	deviation	deviation	NOUN
gujaf-262	227	9	,	,	PUNCT
gujaf-262	227	10	minimum	minimum	ADJ
gujaf-262	227	11	,	,	PUNCT
gujaf-262	227	12	maximum	maximum	ADJ
gujaf-262	227	13	,	,	PUNCT
gujaf-262	227	14	skewness	skewness	NOUN
gujaf-262	227	15	and	and	CCONJ
gujaf-262	227	16	kurtosis	kurtosis	NOUN
gujaf-262	227	17	of	of	ADP
gujaf-262	227	18	the	the	DET
gujaf-262	227	19	data	datum	NOUN
gujaf-262	227	20	.	.	PUNCT
gujaf-262	228	1	table	table	NOUN
gujaf-262	228	2	2	2	NUM
gujaf-262	228	3	variable	variable	NOUN
gujaf-262	228	4	obs	obs	NOUN
gujaf-262	228	5	mean	mean	VERB
gujaf-262	228	6	std	std	PROPN
gujaf-262	228	7	.	.	PROPN
gujaf-262	229	1	dev	dev	PROPN
gujaf-262	229	2	.	.	PUNCT
gujaf-262	230	1	min	min	PROPN
gujaf-262	230	2	max	max	PROPN
gujaf-262	230	3	sp	sp	ADP
gujaf-262	230	4	169	169	NUM
gujaf-262	230	5	9.794477	9.794477	NUM
gujaf-262	230	6	10.29802	10.29802	NUM
gujaf-262	230	7	0.47	0.47	NUM
gujaf-262	230	8	48.5	48.5	NUM
gujaf-262	230	9	car	car	NOUN
gujaf-262	230	10	169	169	NUM
gujaf-262	230	11	0.1057722	0.1057722	NUM
gujaf-262	230	12	0.1775017	0.1775017	NUM
gujaf-262	230	13	-1.5475	-1.5475	NOUN
gujaf-262	230	14	0.3283	0.3283	NUM
gujaf-262	230	15	cr	cr	ADP
gujaf-262	230	16	169	169	NUM
gujaf-262	230	17	0.062169	0.062169	NUM
gujaf-262	230	18	0.1775017	0.1775017	NUM
gujaf-262	230	19	-0.0135	-0.0135	X
gujaf-262	230	20	4.9402	4.9402	NUM
gujaf-262	230	21	eps	eps	PROPN
gujaf-262	230	22	169	169	NUM
gujaf-262	230	23	1.622792	1.622792	NUM
gujaf-262	230	24	2.076934	2.076934	NUM
gujaf-262	230	25	-1.27	-1.27	NUM
gujaf-262	230	26	8.3	8.3	NUM
gujaf-262	230	27	ce	ce	PROPN
gujaf-262	230	28	169	169	NUM
gujaf-262	230	29	1.419203	1.419203	NUM
gujaf-262	230	30	0.4223383	0.4223383	NUM
gujaf-262	230	31	-0.40194	-0.40194	NOUN
gujaf-262	230	32	2.769159	2.769159	NUM
gujaf-262	230	33	source	source	NOUN
gujaf-262	230	34	:	:	PUNCT
gujaf-262	230	35	stata	stata	NOUN
gujaf-262	230	36	output	output	NOUN
gujaf-262	230	37	(	(	PUNCT
gujaf-262	230	38	2023	2023	NUM
gujaf-262	230	39	)	)	PUNCT
gujaf-262	230	40	from	from	ADP
gujaf-262	230	41	table	table	NOUN
gujaf-262	230	42	2	2	NUM
gujaf-262	230	43	above	above	ADV
gujaf-262	230	44	,	,	PUNCT
gujaf-262	230	45	the	the	DET
gujaf-262	230	46	minimum	minimum	ADJ
gujaf-262	230	47	,	,	PUNCT
gujaf-262	230	48	maximum	maximum	ADJ
gujaf-262	230	49	,	,	PUNCT
gujaf-262	230	50	skewness	skewness	NOUN
gujaf-262	230	51	,	,	PUNCT
gujaf-262	230	52	and	and	CCONJ
gujaf-262	230	53	kurtosis	kurtosis	NOUN
gujaf-262	230	54	of	of	ADP
gujaf-262	230	55	the	the	DET
gujaf-262	230	56	study	study	NOUN
gujaf-262	230	57	,	,	PUNCT
gujaf-262	230	58	share	share	NOUN
gujaf-262	230	59	price	price	NOUN
gujaf-262	230	60	has	have	VERB
gujaf-262	230	61	a	a	DET
gujaf-262	230	62	lowest	low	ADJ
gujaf-262	230	63	and	and	CCONJ
gujaf-262	230	64	highest	high	ADJ
gujaf-262	230	65	price	price	NOUN
gujaf-262	230	66	of	of	ADP
gujaf-262	230	67	n0.47	n0.47	PROPN
gujaf-262	230	68	and	and	CCONJ
gujaf-262	230	69	n48.5	n48.5	NUM
gujaf-262	230	70	respectively	respectively	ADV
gujaf-262	230	71	,	,	PUNCT
gujaf-262	230	72	and	and	CCONJ
gujaf-262	230	73	a	a	DET
gujaf-262	230	74	mean	mean	NOUN
gujaf-262	230	75	of	of	ADP
gujaf-262	230	76	n9.79	n9.79	NOUN
gujaf-262	230	77	,	,	PUNCT
gujaf-262	230	78	with	with	ADP
gujaf-262	230	79	a	a	DET
gujaf-262	230	80	standard	standard	ADJ
gujaf-262	230	81	deviation	deviation	NOUN
gujaf-262	230	82	of	of	ADP
gujaf-262	230	83	10.29802	10.29802	NUM
gujaf-262	230	84	for	for	ADP
gujaf-262	230	85	the	the	DET
gujaf-262	230	86	listed	list	VERB
gujaf-262	230	87	deposit	deposit	NOUN
gujaf-262	230	88	money	money	NOUN
gujaf-262	230	89	banks	bank	NOUN
gujaf-262	230	90	in	in	ADP
gujaf-262	230	91	nigeria	nigeria	PROPN
gujaf-262	230	92	for	for	ADP
gujaf-262	230	93	the	the	DET
gujaf-262	230	94	period	period	NOUN
gujaf-262	230	95	studied	study	VERB
gujaf-262	230	96	.	.	PUNCT
gujaf-262	231	1	this	this	PRON
gujaf-262	231	2	implied	imply	VERB
gujaf-262	231	3	that	that	SCONJ
gujaf-262	231	4	share	share	NOUN
gujaf-262	231	5	prices	price	NOUN
gujaf-262	231	6	of	of	ADP
gujaf-262	231	7	nigeria	nigeria	PROPN
gujaf-262	231	8	’s	’s	PART
gujaf-262	231	9	deposit	deposit	NOUN
gujaf-262	231	10	money	money	NOUN
gujaf-262	231	11	banks	bank	NOUN
gujaf-262	231	12	varies	vary	VERB
gujaf-262	231	13	greatly	greatly	ADV
gujaf-262	231	14	.	.	PUNCT
gujaf-262	232	1	higher	high	ADJ
gujaf-262	232	2	share	share	NOUN
gujaf-262	232	3	prices	price	NOUN
gujaf-262	232	4	suggest	suggest	VERB
gujaf-262	232	5	stronger	strong	ADJ
gujaf-262	232	6	shareholder	shareholder	NOUN
gujaf-262	232	7	returns	return	NOUN
gujaf-262	232	8	and	and	CCONJ
gujaf-262	232	9	a	a	DET
gujaf-262	232	10	positive	positive	ADJ
gujaf-262	232	11	signal	signal	NOUN
gujaf-262	232	12	of	of	ADP
gujaf-262	232	13	more	more	ADJ
gujaf-262	232	14	shareholder	shareholder	NOUN
gujaf-262	232	15	wealth	wealth	NOUN
gujaf-262	232	16	,	,	PUNCT
gujaf-262	232	17	lower	low	ADJ
gujaf-262	232	18	share	share	NOUN
gujaf-262	232	19	prices	price	NOUN
gujaf-262	232	20	indicate	indicate	VERB
gujaf-262	232	21	that	that	SCONJ
gujaf-262	232	22	shareholders	shareholder	NOUN
gujaf-262	232	23	are	be	AUX
gujaf-262	232	24	not	not	PART
gujaf-262	232	25	better	well	ADJ
gujaf-262	232	26	off	off	ADV
gujaf-262	232	27	,	,	PUNCT
gujaf-262	232	28	relatively	relatively	ADV
gujaf-262	232	29	high	high	ADJ
gujaf-262	232	30	standard	standard	ADJ
gujaf-262	232	31	deviation	deviation	NOUN
gujaf-262	232	32	implies	imply	VERB
gujaf-262	232	33	that	that	SCONJ
gujaf-262	232	34	the	the	DET
gujaf-262	232	35	data	datum	NOUN
gujaf-262	232	36	(	(	PUNCT
gujaf-262	232	37	share	share	NOUN
gujaf-262	232	38	price	price	NOUN
gujaf-262	232	39	)	)	PUNCT
gujaf-262	232	40	has	have	VERB
gujaf-262	232	41	a	a	DET
gujaf-262	232	42	wide	wide	ADJ
gujaf-262	232	43	variation	variation	NOUN
gujaf-262	232	44	from	from	ADP
gujaf-262	232	45	the	the	DET
gujaf-262	232	46	mean	mean	NOUN
gujaf-262	232	47	,	,	PUNCT
gujaf-262	232	48	showing	show	VERB
gujaf-262	232	49	that	that	SCONJ
gujaf-262	232	50	the	the	DET
gujaf-262	232	51	banks	bank	NOUN
gujaf-262	232	52	'	'	PART
gujaf-262	232	53	share	share	NOUN
gujaf-262	232	54	values	value	NOUN
gujaf-262	232	55	vary	vary	VERB
gujaf-262	232	56	significantly	significantly	ADV
gujaf-262	232	57	.	.	PUNCT
gujaf-262	233	1	the	the	DET
gujaf-262	233	2	mean	mean	ADJ
gujaf-262	233	3	capital	capital	NOUN
gujaf-262	233	4	adequacy	adequacy	NOUN
gujaf-262	233	5	ratio	ratio	NOUN
gujaf-262	233	6	of	of	ADP
gujaf-262	233	7	0.10577	0.10577	NUM
gujaf-262	233	8	,	,	PUNCT
gujaf-262	233	9	and	and	CCONJ
gujaf-262	233	10	standard	standard	ADJ
gujaf-262	233	11	deviation	deviation	NOUN
gujaf-262	233	12	of	of	ADP
gujaf-262	233	13	0.1775	0.1775	NUM
gujaf-262	233	14	indicates	indicate	VERB
gujaf-262	233	15	that	that	SCONJ
gujaf-262	233	16	the	the	DET
gujaf-262	233	17	capital	capital	NOUN
gujaf-262	233	18	adequacy	adequacy	NOUN
gujaf-262	233	19	ratio	ratio	NOUN
gujaf-262	233	20	of	of	ADP
gujaf-262	233	21	the	the	DET
gujaf-262	233	22	sample	sample	NOUN
gujaf-262	233	23	deposit	deposit	NOUN
gujaf-262	233	24	money	money	NOUN
gujaf-262	233	25	institutions	institution	NOUN
gujaf-262	233	26	also	also	ADV
gujaf-262	233	27	varies	vary	VERB
gujaf-262	233	28	greatly	greatly	ADV
gujaf-262	233	29	.	.	PUNCT
gujaf-262	234	1	the	the	DET
gujaf-262	234	2	minimum	minimum	ADJ
gujaf-262	234	3	and	and	CCONJ
gujaf-262	234	4	maximum	maximum	ADJ
gujaf-262	234	5	capital	capital	NOUN
gujaf-262	234	6	adequacy	adequacy	NOUN
gujaf-262	234	7	ratio	ratio	NOUN
gujaf-262	234	8	of	of	ADP
gujaf-262	234	9	-1.5475	-1.5475	NOUN
gujaf-262	234	10	and	and	CCONJ
gujaf-262	234	11	0.3283	0.3283	NUM
gujaf-262	234	12	,	,	PUNCT
gujaf-262	234	13	shows	show	VERB
gujaf-262	234	14	a	a	DET
gujaf-262	234	15	1.8758	1.8758	NUM
gujaf-262	234	16	spread	spread	NOUN
gujaf-262	234	17	implying	imply	VERB
gujaf-262	234	18	significant	significant	ADJ
gujaf-262	234	19	variations	variation	NOUN
gujaf-262	234	20	.	.	PUNCT
gujaf-262	235	1	this	this	PRON
gujaf-262	235	2	implied	imply	VERB
gujaf-262	235	3	that	that	SCONJ
gujaf-262	235	4	the	the	DET
gujaf-262	235	5	level	level	NOUN
gujaf-262	235	6	of	of	ADP
gujaf-262	235	7	capitalization	capitalization	NOUN
gujaf-262	235	8	of	of	ADP
gujaf-262	235	9	nigeria	nigeria	PROPN
gujaf-262	235	10	’s	’s	PART
gujaf-262	235	11	deposit	deposit	NOUN
gujaf-262	235	12	money	money	NOUN
gujaf-262	235	13	banks	bank	NOUN
gujaf-262	235	14	relative	relative	ADJ
gujaf-262	235	15	to	to	ADP
gujaf-262	235	16	their	their	PRON
gujaf-262	235	17	level	level	NOUN
gujaf-262	235	18	of	of	ADP
gujaf-262	235	19	operation	operation	NOUN
gujaf-262	235	20	varies	vary	VERB
gujaf-262	235	21	greatly	greatly	ADV
gujaf-262	235	22	with	with	ADP
gujaf-262	235	23	those	those	PRON
gujaf-262	235	24	with	with	ADP
gujaf-262	235	25	low	low	ADJ
gujaf-262	235	26	capital	capital	NOUN
gujaf-262	235	27	adequacy	adequacy	NOUN
gujaf-262	235	28	viewed	view	VERB
gujaf-262	235	29	to	to	PART
gujaf-262	235	30	be	be	AUX
gujaf-262	235	31	overtrading	overtrade	VERB
gujaf-262	235	32	.	.	PUNCT
gujaf-262	236	1	credit	credit	NOUN
gujaf-262	236	2	risk	risk	NOUN
gujaf-262	236	3	average	average	NOUN
gujaf-262	236	4	of	of	ADP
gujaf-262	236	5	0.06217	0.06217	NUM
gujaf-262	236	6	,	,	PUNCT
gujaf-262	236	7	the	the	DET
gujaf-262	236	8	implied	imply	VERB
gujaf-262	236	9	average	average	ADJ
gujaf-262	236	10	riskiness	riskiness	NOUN
gujaf-262	236	11	of	of	ADP
gujaf-262	236	12	a	a	DET
gujaf-262	236	13	bank	bank	NOUN
gujaf-262	236	14	's	's	PART
gujaf-262	236	15	credit	credit	NOUN
gujaf-262	236	16	asset	asset	NOUN
gujaf-262	236	17	is	be	AUX
gujaf-262	236	18	6	6	NUM
gujaf-262	236	19	%	%	NOUN
gujaf-262	236	20	over	over	ADP
gujaf-262	236	21	the	the	DET
gujaf-262	236	22	time	time	NOUN
gujaf-262	236	23	covered	cover	VERB
gujaf-262	236	24	,	,	PUNCT
gujaf-262	236	25	this	this	PRON
gujaf-262	236	26	is	be	AUX
gujaf-262	236	27	low	low	ADJ
gujaf-262	236	28	for	for	ADP
gujaf-262	236	29	the	the	DET
gujaf-262	236	30	banking	banking	NOUN
gujaf-262	236	31	sector	sector	NOUN
gujaf-262	236	32	;	;	PUNCT
gujaf-262	236	33	this	this	PRON
gujaf-262	236	34	might	might	AUX
gujaf-262	236	35	be	be	AUX
gujaf-262	236	36	related	relate	VERB
gujaf-262	236	37	to	to	ADP
gujaf-262	236	38	the	the	DET
gujaf-262	236	39	base	base	NOUN
gujaf-262	236	40	used	use	VERB
gujaf-262	236	41	in	in	ADP
gujaf-262	236	42	this	this	DET
gujaf-262	236	43	study	study	NOUN
gujaf-262	236	44	.	.	PUNCT
gujaf-262	237	1	the	the	DET
gujaf-262	237	2	standard	standard	ADJ
gujaf-262	237	3	deviation	deviation	NOUN
gujaf-262	237	4	of	of	ADP
gujaf-262	237	5	credit	credit	NOUN
gujaf-262	237	6	risk	risk	NOUN
gujaf-262	237	7	is	be	AUX
gujaf-262	237	8	0.38683	0.38683	NUM
gujaf-262	237	9	,	,	PUNCT
gujaf-262	237	10	suggesting	suggest	VERB
gujaf-262	237	11	that	that	SCONJ
gujaf-262	237	12	credit	credit	NOUN
gujaf-262	237	13	risk	risk	NOUN
gujaf-262	237	14	dispersion	dispersion	NOUN
gujaf-262	237	15	among	among	ADP
gujaf-262	237	16	banks	bank	NOUN
gujaf-262	237	17	is	be	AUX
gujaf-262	237	18	significant	significant	ADJ
gujaf-262	237	19	.	.	PUNCT
gujaf-262	238	1	this	this	PRON
gujaf-262	238	2	implied	imply	VERB
gujaf-262	238	3	that	that	SCONJ
gujaf-262	238	4	the	the	DET
gujaf-262	238	5	banks	bank	NOUN
gujaf-262	238	6	are	be	AUX
gujaf-262	238	7	were	be	AUX
gujaf-262	238	8	exposed	expose	VERB
gujaf-262	238	9	to	to	ADP
gujaf-262	238	10	the	the	DET
gujaf-262	238	11	varying	vary	VERB
gujaf-262	238	12	degree	degree	NOUN
gujaf-262	238	13	of	of	ADP
gujaf-262	238	14	risk	risk	NOUN
gujaf-262	238	15	.	.	PUNCT
gujaf-262	239	1	the	the	DET
gujaf-262	239	2	minimum	minimum	NOUN
gujaf-262	239	3	and	and	CCONJ
gujaf-262	239	4	maximum	maximum	ADJ
gujaf-262	239	5	for	for	ADP
gujaf-262	239	6	credit	credit	NOUN
gujaf-262	239	7	risk	risk	NOUN
gujaf-262	239	8	are	be	AUX
gujaf-262	239	9	-0.0135	-0.0135	PUNCT
gujaf-262	239	10	and	and	CCONJ
gujaf-262	239	11	4.9402	4.9402	NUM
gujaf-262	239	12	showing	show	VERB
gujaf-262	239	13	a	a	DET
gujaf-262	239	14	high	high	ADJ
gujaf-262	239	15	disparity	disparity	NOUN
gujaf-262	239	16	in	in	ADP
gujaf-262	239	17	credit	credit	NOUN
gujaf-262	239	18	risk	risk	NOUN
gujaf-262	239	19	by	by	ADP
gujaf-262	239	20	the	the	DET
gujaf-262	239	21	banks	bank	NOUN
gujaf-262	239	22	.	.	PUNCT
gujaf-262	240	1	this	this	PRON
gujaf-262	240	2	being	be	AUX
gujaf-262	240	3	positively	positively	ADV
gujaf-262	240	4	related	relate	VERB
gujaf-262	240	5	to	to	ADP
gujaf-262	240	6	the	the	DET
gujaf-262	240	7	dependent	dependent	ADJ
gujaf-262	240	8	variable	variable	NOUN
gujaf-262	240	9	shows	show	VERB
gujaf-262	240	10	that	that	SCONJ
gujaf-262	240	11	listed	list	VERB
gujaf-262	240	12	deposit	deposit	NOUN
gujaf-262	240	13	money	money	NOUN
gujaf-262	240	14	banks	bank	NOUN
gujaf-262	240	15	new	new	ADJ
gujaf-262	240	16	to	to	PART
gujaf-262	240	17	assume	assume	VERB
gujaf-262	240	18	some	some	DET
gujaf-262	240	19	modest	modest	ADJ
gujaf-262	240	20	level	level	NOUN
gujaf-262	240	21	of	of	ADP
gujaf-262	240	22	credit	credit	NOUN
gujaf-262	240	23	risk	risk	NOUN
gujaf-262	240	24	to	to	PART
gujaf-262	240	25	increase	increase	VERB
gujaf-262	240	26	the	the	DET
gujaf-262	240	27	share	share	NOUN
gujaf-262	240	28	value	value	NOUN
gujaf-262	240	29	but	but	CCONJ
gujaf-262	240	30	this	this	PRON
gujaf-262	240	31	should	should	AUX
gujaf-262	240	32	not	not	PART
gujaf-262	240	33	exceed	exceed	VERB
gujaf-262	240	34	some	some	DET
gujaf-262	240	35	level	level	NOUN
gujaf-262	240	36	.	.	PUNCT
gujaf-262	241	1	this	this	DET
gujaf-262	241	2	study	study	NOUN
gujaf-262	241	3	suggests	suggest	VERB
gujaf-262	241	4	maximum	maximum	ADJ
gujaf-262	241	5	of	of	ADP
gujaf-262	241	6	6	6	NUM
gujaf-262	241	7	%	%	NOUN
gujaf-262	241	8	based	base	VERB
gujaf-262	241	9	on	on	ADP
gujaf-262	241	10	the	the	DET
gujaf-262	241	11	study	study	NOUN
gujaf-262	241	12	’s	’s	PART
gujaf-262	241	13	results	result	NOUN
gujaf-262	241	14	.	.	PUNCT
gujaf-262	242	1	58	58	NUM
gujaf-262	242	2	profitability	profitability	NOUN
gujaf-262	242	3	as	as	SCONJ
gujaf-262	242	4	measured	measure	VERB
gujaf-262	242	5	by	by	ADP
gujaf-262	242	6	earning	earn	VERB
gujaf-262	242	7	per	per	ADP
gujaf-262	242	8	share	share	NOUN
gujaf-262	242	9	,	,	PUNCT
gujaf-262	242	10	has	have	VERB
gujaf-262	242	11	minimum	minimum	ADJ
gujaf-262	242	12	and	and	CCONJ
gujaf-262	242	13	maximum	maximum	ADJ
gujaf-262	242	14	values	value	NOUN
gujaf-262	242	15	of	of	ADP
gujaf-262	242	16	-1.27	-1.27	NUM
gujaf-262	242	17	and	and	CCONJ
gujaf-262	242	18	8.3	8.3	NUM
gujaf-262	242	19	,	,	PUNCT
gujaf-262	242	20	respectively	respectively	ADV
gujaf-262	242	21	,	,	PUNCT
gujaf-262	242	22	indicating	indicate	VERB
gujaf-262	242	23	that	that	SCONJ
gujaf-262	242	24	the	the	DET
gujaf-262	242	25	highest	high	ADJ
gujaf-262	242	26	profitability	profitability	NOUN
gujaf-262	242	27	of	of	ADP
gujaf-262	242	28	banks	bank	NOUN
gujaf-262	242	29	as	as	SCONJ
gujaf-262	242	30	measured	measure	VERB
gujaf-262	242	31	by	by	ADP
gujaf-262	242	32	eps	eps	PROPN
gujaf-262	242	33	is	be	AUX
gujaf-262	242	34	n8.3	n8.3	PRON
gujaf-262	242	35	per	per	ADP
gujaf-262	242	36	ordinary	ordinary	ADJ
gujaf-262	242	37	share	share	NOUN
gujaf-262	242	38	.	.	PUNCT
gujaf-262	243	1	in	in	ADP
gujaf-262	243	2	contrast	contrast	NOUN
gujaf-262	243	3	,	,	PUNCT
gujaf-262	243	4	some	some	DET
gujaf-262	243	5	banks	bank	NOUN
gujaf-262	243	6	made	make	VERB
gujaf-262	243	7	losses	loss	NOUN
gujaf-262	243	8	of	of	ADP
gujaf-262	243	9	up	up	ADP
gujaf-262	243	10	to	to	ADP
gujaf-262	243	11	n1.27	n1.27	PROPN
gujaf-262	243	12	per	per	ADP
gujaf-262	243	13	ordinary	ordinary	ADJ
gujaf-262	243	14	share	share	NOUN
gujaf-262	243	15	during	during	ADP
gujaf-262	243	16	the	the	DET
gujaf-262	243	17	period	period	NOUN
gujaf-262	243	18	being	be	AUX
gujaf-262	243	19	reviewed	review	VERB
gujaf-262	243	20	.	.	PUNCT
gujaf-262	244	1	a	a	DET
gujaf-262	244	2	mean	mean	ADJ
gujaf-262	244	3	eps	eps	PROPN
gujaf-262	244	4	of	of	ADP
gujaf-262	244	5	n1.62	n1.62	PROPN
gujaf-262	244	6	shows	show	VERB
gujaf-262	244	7	an	an	DET
gujaf-262	244	8	average	average	ADJ
gujaf-262	244	9	profitability	profitability	NOUN
gujaf-262	244	10	of	of	ADP
gujaf-262	244	11	n1.62	n1.62	PROPN
gujaf-262	244	12	per	per	ADP
gujaf-262	244	13	ordinary	ordinary	ADJ
gujaf-262	244	14	share	share	NOUN
gujaf-262	244	15	and	and	CCONJ
gujaf-262	244	16	a	a	DET
gujaf-262	244	17	relatively	relatively	ADV
gujaf-262	244	18	high	high	ADJ
gujaf-262	244	19	standard	standard	ADJ
gujaf-262	244	20	deviation	deviation	NOUN
gujaf-262	244	21	of	of	ADP
gujaf-262	244	22	2.07693	2.07693	NUM
gujaf-262	244	23	shows	show	VERB
gujaf-262	244	24	that	that	SCONJ
gujaf-262	244	25	profitability	profitability	NOUN
gujaf-262	244	26	is	be	AUX
gujaf-262	244	27	widely	widely	ADV
gujaf-262	244	28	dispersed	disperse	VERB
gujaf-262	244	29	in	in	ADP
gujaf-262	244	30	the	the	DET
gujaf-262	244	31	period	period	NOUN
gujaf-262	244	32	under	under	ADP
gujaf-262	244	33	review	review	NOUN
gujaf-262	244	34	.	.	PUNCT
gujaf-262	245	1	this	this	PRON
gujaf-262	245	2	show	show	VERB
gujaf-262	245	3	that	that	SCONJ
gujaf-262	245	4	some	some	DET
gujaf-262	245	5	deposit	deposit	NOUN
gujaf-262	245	6	money	money	NOUN
gujaf-262	245	7	bank	bank	NOUN
gujaf-262	245	8	shows	show	VERB
gujaf-262	245	9	relatively	relatively	ADV
gujaf-262	245	10	his	his	PRON
gujaf-262	245	11	profitability	profitability	NOUN
gujaf-262	245	12	and	and	CCONJ
gujaf-262	245	13	other	other	ADJ
gujaf-262	245	14	are	be	AUX
gujaf-262	245	15	not	not	PART
gujaf-262	245	16	very	very	ADV
gujaf-262	245	17	profitable	profitable	ADJ
gujaf-262	245	18	.	.	PUNCT
gujaf-262	246	1	cost	cost	NOUN
gujaf-262	246	2	efficiency	efficiency	NOUN
gujaf-262	246	3	has	have	VERB
gujaf-262	246	4	the	the	DET
gujaf-262	246	5	lowest	low	ADJ
gujaf-262	246	6	and	and	CCONJ
gujaf-262	246	7	highest	high	ADJ
gujaf-262	246	8	values	value	NOUN
gujaf-262	246	9	of	of	ADP
gujaf-262	246	10	-0.4019	-0.4019	NOUN
gujaf-262	246	11	and	and	CCONJ
gujaf-262	246	12	2.76916	2.76916	NUM
gujaf-262	246	13	,	,	PUNCT
gujaf-262	246	14	respectively	respectively	ADV
gujaf-262	246	15	,	,	PUNCT
gujaf-262	246	16	implying	imply	VERB
gujaf-262	246	17	that	that	SCONJ
gujaf-262	246	18	the	the	DET
gujaf-262	246	19	cost	cost	NOUN
gujaf-262	246	20	efficiency	efficiency	NOUN
gujaf-262	246	21	is	be	AUX
gujaf-262	246	22	widely	widely	ADV
gujaf-262	246	23	dispersed	disperse	VERB
gujaf-262	246	24	among	among	ADP
gujaf-262	246	25	listed	list	VERB
gujaf-262	246	26	deposit	deposit	NOUN
gujaf-262	246	27	money	money	NOUN
gujaf-262	246	28	banks	bank	NOUN
gujaf-262	246	29	with	with	ADP
gujaf-262	246	30	3.17106	3.17106	NUM
gujaf-262	246	31	basis	basis	NOUN
gujaf-262	246	32	points	point	NOUN
gujaf-262	246	33	.	.	PUNCT
gujaf-262	247	1	the	the	DET
gujaf-262	247	2	cost	cost	NOUN
gujaf-262	247	3	efficiency	efficiency	NOUN
gujaf-262	247	4	mean	mean	NOUN
gujaf-262	247	5	of	of	ADP
gujaf-262	247	6	n1.42	n1.42	PROPN
gujaf-262	247	7	implies	imply	VERB
gujaf-262	247	8	that	that	SCONJ
gujaf-262	247	9	nigerian	nigerian	ADJ
gujaf-262	247	10	deposit	deposit	NOUN
gujaf-262	247	11	money	money	NOUN
gujaf-262	247	12	banks	bank	NOUN
gujaf-262	247	13	spend	spend	VERB
gujaf-262	247	14	n70.42	n70.42	NOUN
gujaf-262	247	15	out	out	ADP
gujaf-262	247	16	of	of	ADP
gujaf-262	247	17	every	every	DET
gujaf-262	247	18	n100	n100	PROPN
gujaf-262	247	19	earned	earn	VERB
gujaf-262	247	20	.	.	PUNCT
gujaf-262	248	1	because	because	SCONJ
gujaf-262	248	2	of	of	ADP
gujaf-262	248	3	the	the	DET
gujaf-262	248	4	risk	risk	NOUN
gujaf-262	248	5	profile	profile	NOUN
gujaf-262	248	6	of	of	ADP
gujaf-262	248	7	the	the	DET
gujaf-262	248	8	banking	banking	NOUN
gujaf-262	248	9	industry	industry	NOUN
gujaf-262	248	10	,	,	PUNCT
gujaf-262	248	11	the	the	DET
gujaf-262	248	12	expense	expense	NOUN
gujaf-262	248	13	ratio	ratio	NOUN
gujaf-262	248	14	is	be	AUX
gujaf-262	248	15	deemed	deem	VERB
gujaf-262	248	16	quite	quite	ADV
gujaf-262	248	17	high	high	ADJ
gujaf-262	248	18	.	.	PUNCT
gujaf-262	249	1	some	some	DET
gujaf-262	249	2	deposit	deposit	NOUN
gujaf-262	249	3	money	money	NOUN
gujaf-262	249	4	banks	bank	NOUN
gujaf-262	249	5	exhibit	exhibit	VERB
gujaf-262	249	6	better	well	ADJ
gujaf-262	249	7	cost	cost	NOUN
gujaf-262	249	8	efficiency	efficiency	NOUN
gujaf-262	249	9	compared	compare	VERB
gujaf-262	249	10	to	to	ADP
gujaf-262	249	11	others	other	NOUN
gujaf-262	249	12	.	.	PUNCT
gujaf-262	250	1	the	the	DET
gujaf-262	250	2	standard	standard	ADJ
gujaf-262	250	3	deviation	deviation	NOUN
gujaf-262	250	4	of	of	ADP
gujaf-262	250	5	0.4223	0.4223	NUM
gujaf-262	250	6	shows	show	VERB
gujaf-262	250	7	that	that	SCONJ
gujaf-262	250	8	the	the	DET
gujaf-262	250	9	cost	cost	NOUN
gujaf-262	250	10	-	-	PUNCT
gujaf-262	250	11	efficiency	efficiency	NOUN
gujaf-262	250	12	ratio	ratio	NOUN
gujaf-262	250	13	of	of	ADP
gujaf-262	250	14	nigerian	nigerian	ADJ
gujaf-262	250	15	deposit	deposit	NOUN
gujaf-262	250	16	money	money	NOUN
gujaf-262	250	17	institutions	institution	NOUN
gujaf-262	250	18	is	be	AUX
gujaf-262	250	19	not	not	PART
gujaf-262	250	20	widely	widely	ADV
gujaf-262	250	21	scattered	scatter	VERB
gujaf-262	250	22	or	or	CCONJ
gujaf-262	250	23	dispersed	disperse	VERB
gujaf-262	250	24	,	,	PUNCT
gujaf-262	250	25	as	as	SCONJ
gujaf-262	250	26	shown	show	VERB
gujaf-262	250	27	in	in	ADP
gujaf-262	250	28	the	the	DET
gujaf-262	250	29	lowest	low	ADJ
gujaf-262	250	30	and	and	CCONJ
gujaf-262	250	31	highest	high	ADJ
gujaf-262	250	32	numbers	number	NOUN
gujaf-262	250	33	above	above	ADV
gujaf-262	250	34	.	.	PUNCT
gujaf-262	251	1	correlation	correlation	NOUN
gujaf-262	251	2	matrix	matrix	NOUN
gujaf-262	251	3	table	table	NOUN
gujaf-262	251	4	3	3	NUM
gujaf-262	251	5	presents	present	VERB
gujaf-262	251	6	the	the	DET
gujaf-262	251	7	correlation	correlation	NOUN
gujaf-262	251	8	matrix	matrix	NOUN
gujaf-262	251	9	which	which	PRON
gujaf-262	251	10	shows	show	VERB
gujaf-262	251	11	the	the	DET
gujaf-262	251	12	relationship	relationship	NOUN
gujaf-262	251	13	between	between	ADP
gujaf-262	251	14	the	the	DET
gujaf-262	251	15	dependent	dependent	ADJ
gujaf-262	251	16	and	and	CCONJ
gujaf-262	251	17	independent	independent	ADJ
gujaf-262	251	18	variables	variable	NOUN
gujaf-262	251	19	,	,	PUNCT
gujaf-262	251	20	and	and	CCONJ
gujaf-262	251	21	the	the	DET
gujaf-262	251	22	association	association	NOUN
gujaf-262	251	23	among	among	ADP
gujaf-262	251	24	the	the	DET
gujaf-262	251	25	independent	independent	ADJ
gujaf-262	251	26	variables	variable	NOUN
gujaf-262	251	27	themselves	themselves	PRON
gujaf-262	251	28	over	over	ADP
gujaf-262	251	29	the	the	DET
gujaf-262	251	30	period	period	NOUN
gujaf-262	251	31	of	of	ADP
gujaf-262	251	32	the	the	DET
gujaf-262	251	33	study	study	NOUN
gujaf-262	251	34	.	.	PUNCT
gujaf-262	252	1	table	table	NOUN
gujaf-262	252	2	3	3	NUM
gujaf-262	252	3	:	:	PUNCT
gujaf-262	252	4	correlation	correlation	NOUN
gujaf-262	252	5	matrix	matrix	NOUN
gujaf-262	252	6	sp	sp	ADP
gujaf-262	252	7	car	car	NOUN
gujaf-262	252	8	cr	cr	PROPN
gujaf-262	252	9	eps	eps	PROPN
gujaf-262	252	10	ce	ce	PROPN
gujaf-262	252	11	sp	sp	ADP
gujaf-262	252	12	1	1	NUM
gujaf-262	252	13	car	car	NOUN
gujaf-262	252	14	0.1837	0.1837	NUM
gujaf-262	252	15	*	*	SYM
gujaf-262	252	16	1	1	NUM
gujaf-262	252	17	cr	cr	PROPN
gujaf-262	252	18	-0.0846	-0.0846	NOUN
gujaf-262	253	1	-0.707	-0.707	PROPN
gujaf-262	253	2	*	*	PROPN
gujaf-262	253	3	1	1	NUM
gujaf-262	253	4	eps	eps	PROPN
gujaf-262	253	5	0.7828	0.7828	NUM
gujaf-262	253	6	*	*	NOUN
gujaf-262	253	7	0.1368	0.1368	NUM
gujaf-262	253	8	-0.141	-0.141	SYM
gujaf-262	253	9	1	1	NUM
gujaf-262	253	10	ce	ce	NOUN
gujaf-262	253	11	0.6872	0.6872	NUM
gujaf-262	253	12	*	*	NOUN
gujaf-262	253	13	0.2536	0.2536	NUM
gujaf-262	253	14	*	*	SYM
gujaf-262	253	15	-0.205	-0.205	PROPN
gujaf-262	253	16	*	*	SYM
gujaf-262	253	17	0.7019	0.7019	NUM
gujaf-262	253	18	*	*	SYM
gujaf-262	253	19	1	1	NUM
gujaf-262	253	20	source	source	NOUN
gujaf-262	253	21	:	:	PUNCT
gujaf-262	253	22	stata	stata	VERB
gujaf-262	253	23	output	output	PROPN
gujaf-262	253	24	.	.	PUNCT
gujaf-262	254	1	table	table	NOUN
gujaf-262	254	2	3	3	NUM
gujaf-262	254	3	presents	present	VERB
gujaf-262	254	4	the	the	DET
gujaf-262	254	5	correlation	correlation	NOUN
gujaf-262	254	6	coefficient	coefficient	NOUN
gujaf-262	254	7	result	result	NOUN
gujaf-262	254	8	,	,	PUNCT
gujaf-262	254	9	revealing	reveal	VERB
gujaf-262	254	10	that	that	SCONJ
gujaf-262	254	11	the	the	DET
gujaf-262	254	12	relationship	relationship	NOUN
gujaf-262	254	13	among	among	ADP
gujaf-262	254	14	the	the	DET
gujaf-262	254	15	variables	variable	NOUN
gujaf-262	254	16	is	be	AUX
gujaf-262	254	17	minimal	minimal	ADJ
gujaf-262	254	18	except	except	SCONJ
gujaf-262	254	19	that	that	SCONJ
gujaf-262	254	20	the	the	DET
gujaf-262	254	21	return	return	NOUN
gujaf-262	254	22	on	on	ADP
gujaf-262	254	23	equity	equity	NOUN
gujaf-262	254	24	stood	stand	VERB
gujaf-262	254	25	at	at	ADP
gujaf-262	254	26	0.78.where	0.78.where	NOUN
gujaf-262	254	27	the	the	DET
gujaf-262	254	28	correlation	correlation	NOUN
gujaf-262	254	29	among	among	ADP
gujaf-262	254	30	the	the	DET
gujaf-262	254	31	variables	variable	NOUN
gujaf-262	254	32	is	be	AUX
gujaf-262	254	33	0.9	0.9	NUM
gujaf-262	254	34	or	or	CCONJ
gujaf-262	254	35	larger	large	ADJ
gujaf-262	254	36	,	,	PUNCT
gujaf-262	254	37	suggesting	suggest	VERB
gujaf-262	254	38	that	that	SCONJ
gujaf-262	254	39	harmful	harmful	ADJ
gujaf-262	254	40	multicollinearity	multicollinearity	NOUN
gujaf-262	254	41	could	could	AUX
gujaf-262	254	42	arise	arise	VERB
gujaf-262	254	43	,	,	PUNCT
gujaf-262	254	44	according	accord	VERB
gujaf-262	254	45	to	to	ADP
gujaf-262	254	46	gujarati	gujarati	PROPN
gujaf-262	254	47	(	(	PUNCT
gujaf-262	254	48	2003	2003	NUM
gujaf-262	254	49	)	)	PUNCT
gujaf-262	254	50	.	.	PUNCT
gujaf-262	255	1	from	from	ADP
gujaf-262	255	2	the	the	DET
gujaf-262	255	3	table	table	NOUN
gujaf-262	255	4	,	,	PUNCT
gujaf-262	255	5	it	it	PRON
gujaf-262	255	6	can	can	AUX
gujaf-262	255	7	be	be	AUX
gujaf-262	255	8	deduced	deduce	VERB
gujaf-262	255	9	that	that	SCONJ
gujaf-262	255	10	there	there	PRON
gujaf-262	255	11	is	be	VERB
gujaf-262	255	12	a	a	DET
gujaf-262	255	13	positive	positive	ADJ
gujaf-262	255	14	relationship	relationship	NOUN
gujaf-262	255	15	between	between	ADP
gujaf-262	255	16	the	the	DET
gujaf-262	255	17	independent	independent	ADJ
gujaf-262	255	18	and	and	CCONJ
gujaf-262	255	19	the	the	DET
gujaf-262	255	20	dependent	dependent	ADJ
gujaf-262	255	21	variables	variable	NOUN
gujaf-262	255	22	.	.	PUNCT
gujaf-262	256	1	except	except	SCONJ
gujaf-262	256	2	between	between	ADP
gujaf-262	256	3	share	share	NOUN
gujaf-262	256	4	price	price	NOUN
gujaf-262	256	5	and	and	CCONJ
gujaf-262	256	6	credit	credit	NOUN
gujaf-262	256	7	risk	risk	NOUN
gujaf-262	256	8	going	go	VERB
gujaf-262	256	9	by	by	ADP
gujaf-262	256	10	this	this	PRON
gujaf-262	256	11	,	,	PUNCT
gujaf-262	256	12	an	an	DET
gujaf-262	256	13	increase	increase	NOUN
gujaf-262	256	14	in	in	ADP
gujaf-262	256	15	capital	capital	NOUN
gujaf-262	256	16	adequacy	adequacy	NOUN
gujaf-262	256	17	ratio	ratio	NOUN
gujaf-262	256	18	,	,	PUNCT
gujaf-262	256	19	return	return	VERB
gujaf-262	256	20	on	on	ADP
gujaf-262	256	21	equity	equity	NOUN
gujaf-262	256	22	,	,	PUNCT
gujaf-262	256	23	and	and	CCONJ
gujaf-262	256	24	cost	cost	NOUN
gujaf-262	256	25	efficiency	efficiency	NOUN
gujaf-262	256	26	will	will	AUX
gujaf-262	256	27	cause	cause	VERB
gujaf-262	256	28	59	59	NUM
gujaf-262	256	29	an	an	DET
gujaf-262	256	30	increase	increase	NOUN
gujaf-262	256	31	in	in	ADP
gujaf-262	256	32	share	share	NOUN
gujaf-262	256	33	price	price	NOUN
gujaf-262	256	34	while	while	SCONJ
gujaf-262	256	35	an	an	DET
gujaf-262	256	36	increase	increase	NOUN
gujaf-262	256	37	in	in	ADP
gujaf-262	256	38	credit	credit	NOUN
gujaf-262	256	39	risk	risk	NOUN
gujaf-262	256	40	will	will	AUX
gujaf-262	256	41	lead	lead	VERB
gujaf-262	256	42	to	to	ADP
gujaf-262	256	43	a	a	DET
gujaf-262	256	44	fall	fall	NOUN
gujaf-262	256	45	in	in	ADP
gujaf-262	256	46	shareholders	shareholder	NOUN
gujaf-262	256	47	wealth	wealth	NOUN
gujaf-262	256	48	of	of	ADP
gujaf-262	256	49	listed	list	VERB
gujaf-262	256	50	deposit	deposit	NOUN
gujaf-262	256	51	money	money	NOUN
gujaf-262	256	52	banks	bank	NOUN
gujaf-262	256	53	in	in	ADP
gujaf-262	256	54	nigeria	nigeria	PROPN
gujaf-262	256	55	.	.	PUNCT
gujaf-262	257	1	test	test	NOUN
gujaf-262	257	2	of	of	ADP
gujaf-262	257	3	validity	validity	NOUN
gujaf-262	257	4	and	and	CCONJ
gujaf-262	257	5	reliability	reliability	NOUN
gujaf-262	257	6	in	in	ADP
gujaf-262	257	7	order	order	NOUN
gujaf-262	257	8	to	to	PART
gujaf-262	257	9	ascertain	ascertain	VERB
gujaf-262	257	10	the	the	DET
gujaf-262	257	11	validity	validity	NOUN
gujaf-262	257	12	and	and	CCONJ
gujaf-262	257	13	reliability	reliability	NOUN
gujaf-262	257	14	of	of	ADP
gujaf-262	257	15	all	all	DET
gujaf-262	257	16	statistical	statistical	ADJ
gujaf-262	257	17	inferences	inference	NOUN
gujaf-262	257	18	drawn	draw	VERB
gujaf-262	257	19	from	from	ADP
gujaf-262	257	20	this	this	DET
gujaf-262	257	21	study	study	NOUN
gujaf-262	257	22	,	,	PUNCT
gujaf-262	257	23	validity	validity	NOUN
gujaf-262	257	24	and	and	CCONJ
gujaf-262	257	25	robustness	robustness	NOUN
gujaf-262	257	26	tests	test	NOUN
gujaf-262	257	27	were	be	AUX
gujaf-262	257	28	carried	carry	VERB
gujaf-262	257	29	out	out	ADP
gujaf-262	257	30	and	and	CCONJ
gujaf-262	257	31	presented	present	VERB
gujaf-262	257	32	in	in	ADP
gujaf-262	257	33	this	this	DET
gujaf-262	257	34	section	section	NOUN
gujaf-262	257	35	.	.	PUNCT
gujaf-262	258	1	these	these	DET
gujaf-262	258	2	tests	test	NOUN
gujaf-262	258	3	include	include	VERB
gujaf-262	258	4	multicollinearity	multicollinearity	NOUN
gujaf-262	258	5	test	test	NOUN
gujaf-262	258	6	,	,	PUNCT
gujaf-262	258	7	heteroscedasticity	heteroscedasticity	NOUN
gujaf-262	258	8	test	test	NOUN
gujaf-262	258	9	,	,	PUNCT
gujaf-262	258	10	and	and	CCONJ
gujaf-262	258	11	breusch	breusch	VERB
gujaf-262	258	12	and	and	CCONJ
gujaf-262	258	13	pagan	pagan	VERB
gujaf-262	258	14	lagrangian	lagrangian	ADJ
gujaf-262	258	15	multiplier	multipli	ADJ
gujaf-262	258	16	test	test	NOUN
gujaf-262	258	17	for	for	ADP
gujaf-262	258	18	random	random	ADJ
gujaf-262	258	19	effects	effect	NOUN
gujaf-262	258	20	.	.	PUNCT
gujaf-262	259	1	multicollinearity	multicollinearity	NOUN
gujaf-262	259	2	test	test	NOUN
gujaf-262	259	3	was	be	AUX
gujaf-262	259	4	conducted	conduct	VERB
gujaf-262	259	5	to	to	PART
gujaf-262	259	6	ascertain	ascertain	VERB
gujaf-262	259	7	the	the	DET
gujaf-262	259	8	existence	existence	NOUN
gujaf-262	259	9	of	of	ADP
gujaf-262	259	10	high	high	ADJ
gujaf-262	259	11	correlation	correlation	NOUN
gujaf-262	259	12	(	(	PUNCT
gujaf-262	259	13	which	which	PRON
gujaf-262	259	14	may	may	AUX
gujaf-262	259	15	be	be	AUX
gujaf-262	259	16	detrimental	detrimental	ADJ
gujaf-262	259	17	to	to	ADP
gujaf-262	259	18	the	the	DET
gujaf-262	259	19	inferences	inference	NOUN
gujaf-262	259	20	drawn	draw	VERB
gujaf-262	259	21	from	from	ADP
gujaf-262	259	22	the	the	DET
gujaf-262	259	23	study	study	NOUN
gujaf-262	259	24	)	)	PUNCT
gujaf-262	259	25	between	between	ADP
gujaf-262	259	26	the	the	DET
gujaf-262	259	27	independent	independent	ADJ
gujaf-262	259	28	and	and	CCONJ
gujaf-262	259	29	dependent	dependent	ADJ
gujaf-262	259	30	variables	variable	NOUN
gujaf-262	259	31	and	and	CCONJ
gujaf-262	259	32	among	among	ADP
gujaf-262	259	33	the	the	DET
gujaf-262	259	34	variables	variable	NOUN
gujaf-262	259	35	themselves	themselves	PRON
gujaf-262	259	36	.	.	PUNCT
gujaf-262	260	1	the	the	DET
gujaf-262	260	2	two	two	NUM
gujaf-262	260	3	advanced	advanced	ADJ
gujaf-262	260	4	measures	measure	NOUN
gujaf-262	260	5	of	of	ADP
gujaf-262	260	6	multicollinearity	multicollinearity	NOUN
gujaf-262	260	7	are	be	AUX
gujaf-262	260	8	tolerance	tolerance	NOUN
gujaf-262	260	9	values	value	NOUN
gujaf-262	260	10	and	and	CCONJ
gujaf-262	260	11	vif	vif	NOUN
gujaf-262	260	12	which	which	PRON
gujaf-262	260	13	shows	show	VERB
gujaf-262	260	14	the	the	DET
gujaf-262	260	15	fitness	fitness	NOUN
gujaf-262	260	16	of	of	ADP
gujaf-262	260	17	the	the	DET
gujaf-262	260	18	model	model	NOUN
gujaf-262	260	19	for	for	ADP
gujaf-262	260	20	the	the	DET
gujaf-262	260	21	study	study	NOUN
gujaf-262	260	22	.	.	PUNCT
gujaf-262	261	1	from	from	ADP
gujaf-262	261	2	the	the	DET
gujaf-262	261	3	correlation	correlation	NOUN
gujaf-262	261	4	matrix	matrix	NOUN
gujaf-262	261	5	results	result	NOUN
gujaf-262	261	6	presented	present	VERB
gujaf-262	261	7	in	in	ADP
gujaf-262	261	8	table	table	NOUN
gujaf-262	261	9	3	3	NUM
gujaf-262	261	10	above	above	ADV
gujaf-262	261	11	,	,	PUNCT
gujaf-262	261	12	the	the	DET
gujaf-262	261	13	relationship	relationship	NOUN
gujaf-262	261	14	among	among	ADP
gujaf-262	261	15	the	the	DET
gujaf-262	261	16	independent	independent	ADJ
gujaf-262	261	17	and	and	CCONJ
gujaf-262	261	18	dependent	dependent	ADJ
gujaf-262	261	19	variable	variable	NOUN
gujaf-262	261	20	were	be	AUX
gujaf-262	261	21	observed	observe	VERB
gujaf-262	261	22	to	to	PART
gujaf-262	261	23	be	be	AUX
gujaf-262	261	24	insignificant	insignificant	ADJ
gujaf-262	261	25	;	;	PUNCT
gujaf-262	261	26	this	this	PRON
gujaf-262	261	27	is	be	AUX
gujaf-262	261	28	further	far	ADV
gujaf-262	261	29	confirmed	confirm	VERB
gujaf-262	261	30	by	by	ADP
gujaf-262	261	31	vif	vif	NOUN
gujaf-262	261	32	correlation	correlation	NOUN
gujaf-262	261	33	diagnostic	diagnostic	ADJ
gujaf-262	261	34	test	test	NOUN
gujaf-262	261	35	carried	carry	VERB
gujaf-262	261	36	out	out	ADP
gujaf-262	261	37	revealed	reveal	VERB
gujaf-262	261	38	tolerance	tolerance	NOUN
gujaf-262	261	39	values	value	NOUN
gujaf-262	261	40	of	of	ADP
gujaf-262	261	41	less	less	ADJ
gujaf-262	261	42	than	than	ADP
gujaf-262	261	43	1	1	NUM
gujaf-262	261	44	and	and	CCONJ
gujaf-262	261	45	vif	vif	NOUN
gujaf-262	261	46	of	of	ADP
gujaf-262	261	47	2.03	2.03	NUM
gujaf-262	261	48	on	on	ADP
gujaf-262	261	49	the	the	DET
gujaf-262	261	50	average	average	NOUN
gujaf-262	261	51	,	,	PUNCT
gujaf-262	261	52	all	all	PRON
gujaf-262	261	53	within	within	ADP
gujaf-262	261	54	normal	normal	ADJ
gujaf-262	261	55	range	range	NOUN
gujaf-262	261	56	.	.	PUNCT
gujaf-262	262	1	breusch	breusch	PROPN
gujaf-262	262	2	-	-	PUNCT
gujaf-262	262	3	pagan	pagan	VERB
gujaf-262	262	4	/	/	SYM
gujaf-262	262	5	cook	cook	NOUN
gujaf-262	262	6	-	-	PUNCT
gujaf-262	262	7	n	n	PRON
gujaf-262	262	8	weisberg	weisberg	PROPN
gujaf-262	262	9	is	be	AUX
gujaf-262	262	10	used	use	VERB
gujaf-262	262	11	to	to	PART
gujaf-262	262	12	test	test	VERB
gujaf-262	262	13	the	the	DET
gujaf-262	262	14	null	null	ADJ
gujaf-262	262	15	hypothesis	hypothesis	NOUN
gujaf-262	262	16	that	that	SCONJ
gujaf-262	262	17	the	the	DET
gujaf-262	262	18	error	error	NOUN
gujaf-262	262	19	variances	variance	NOUN
gujaf-262	262	20	are	be	AUX
gujaf-262	262	21	all	all	ADV
gujaf-262	262	22	equal	equal	ADJ
gujaf-262	262	23	versus	versus	ADP
gujaf-262	262	24	the	the	DET
gujaf-262	262	25	alternative	alternative	NOUN
gujaf-262	262	26	that	that	PRON
gujaf-262	262	27	the	the	DET
gujaf-262	262	28	error	error	NOUN
gujaf-262	262	29	variances	variance	NOUN
gujaf-262	262	30	are	be	AUX
gujaf-262	262	31	a	a	DET
gujaf-262	262	32	multiplicative	multiplicative	ADJ
gujaf-262	262	33	function	function	NOUN
gujaf-262	262	34	of	of	ADP
gujaf-262	262	35	one	one	NUM
gujaf-262	262	36	or	or	CCONJ
gujaf-262	262	37	more	more	ADJ
gujaf-262	262	38	variables	variable	NOUN
gujaf-262	262	39	.	.	PUNCT
gujaf-262	263	1	the	the	DET
gujaf-262	263	2	alternative	alternative	ADJ
gujaf-262	263	3	hypothesis	hypothesis	NOUN
gujaf-262	263	4	states	state	VERB
gujaf-262	263	5	that	that	SCONJ
gujaf-262	263	6	the	the	DET
gujaf-262	263	7	error	error	NOUN
gujaf-262	263	8	variances	variance	NOUN
gujaf-262	263	9	increase	increase	VERB
gujaf-262	263	10	or	or	CCONJ
gujaf-262	263	11	decrease	decrease	NOUN
gujaf-262	263	12	as	as	ADP
gujaf-262	263	13	the	the	DET
gujaf-262	263	14	predicted	predict	VERB
gujaf-262	263	15	values	value	NOUN
gujaf-262	263	16	of	of	ADP
gujaf-262	263	17	y	y	PROPN
gujaf-262	263	18	increase	increase	NOUN
gujaf-262	263	19	.	.	PUNCT
gujaf-262	264	1	that	that	PRON
gujaf-262	264	2	is	is	ADV
gujaf-262	264	3	,	,	PUNCT
gujaf-262	264	4	the	the	PRON
gujaf-262	264	5	bigger	big	ADJ
gujaf-262	264	6	the	the	DET
gujaf-262	264	7	predicted	predict	VERB
gujaf-262	264	8	value	value	NOUN
gujaf-262	264	9	of	of	ADP
gujaf-262	264	10	y	y	PROPN
gujaf-262	264	11	,	,	PUNCT
gujaf-262	264	12	the	the	PRON
gujaf-262	264	13	bigger	big	ADJ
gujaf-262	264	14	the	the	DET
gujaf-262	264	15	error	error	NOUN
gujaf-262	264	16	variance	variance	NOUN
gujaf-262	264	17	will	will	AUX
gujaf-262	264	18	be	be	AUX
gujaf-262	264	19	.	.	PUNCT
gujaf-262	265	1	a	a	DET
gujaf-262	265	2	large	large	ADJ
gujaf-262	265	3	chi	chi	ADJ
gujaf-262	265	4	-	-	PUNCT
gujaf-262	265	5	square	square	NOUN
gujaf-262	265	6	would	would	AUX
gujaf-262	265	7	indicate	indicate	VERB
gujaf-262	265	8	that	that	SCONJ
gujaf-262	265	9	heteroscedasticity	heteroscedasticity	NOUN
gujaf-262	265	10	was	be	AUX
gujaf-262	265	11	present	present	ADJ
gujaf-262	265	12	.	.	PUNCT
gujaf-262	266	1	the	the	DET
gujaf-262	266	2	results	result	NOUN
gujaf-262	266	3	of	of	ADP
gujaf-262	266	4	the	the	DET
gujaf-262	266	5	heteroscedasticity	heteroscedasticity	NOUN
gujaf-262	266	6	test	test	NOUN
gujaf-262	266	7	revealed	reveal	VERB
gujaf-262	266	8	a	a	DET
gujaf-262	266	9	chi	chi	NOUN
gujaf-262	266	10	-	-	PUNCT
gujaf-262	266	11	square	square	NOUN
gujaf-262	266	12	of	of	ADP
gujaf-262	266	13	42.16.3	42.16.3	NOUN
gujaf-262	266	14	with	with	ADP
gujaf-262	266	15	a	a	DET
gujaf-262	266	16	p	p	NOUN
gujaf-262	266	17	-	-	PUNCT
gujaf-262	266	18	value	value	NOUN
gujaf-262	266	19	of	of	ADP
gujaf-262	266	20	0.000	0.000	NUM
gujaf-262	266	21	,	,	PUNCT
gujaf-262	266	22	implying	imply	VERB
gujaf-262	266	23	the	the	DET
gujaf-262	266	24	presence	presence	NOUN
gujaf-262	266	25	of	of	ADP
gujaf-262	266	26	heteroscedasticity	heteroscedasticity	NOUN
gujaf-262	266	27	.	.	PUNCT
gujaf-262	267	1	the	the	DET
gujaf-262	267	2	combined	combined	ADJ
gujaf-262	267	3	and	and	CCONJ
gujaf-262	267	4	overall	overall	ADJ
gujaf-262	267	5	effect	effect	NOUN
gujaf-262	267	6	of	of	ADP
gujaf-262	267	7	the	the	DET
gujaf-262	267	8	independent	independent	ADJ
gujaf-262	267	9	variables	variable	NOUN
gujaf-262	267	10	,	,	PUNCT
gujaf-262	267	11	which	which	PRON
gujaf-262	267	12	include	include	VERB
gujaf-262	267	13	capital	capital	NOUN
gujaf-262	267	14	adequacy	adequacy	NOUN
gujaf-262	267	15	,	,	PUNCT
gujaf-262	267	16	credit	credit	NOUN
gujaf-262	267	17	risk	risk	NOUN
gujaf-262	267	18	,	,	PUNCT
gujaf-262	267	19	profitability	profitability	NOUN
gujaf-262	267	20	and	and	CCONJ
gujaf-262	267	21	cost	cost	NOUN
gujaf-262	267	22	efficiency	efficiency	NOUN
gujaf-262	267	23	,	,	PUNCT
gujaf-262	267	24	on	on	ADP
gujaf-262	267	25	the	the	DET
gujaf-262	267	26	share	share	NOUN
gujaf-262	267	27	price	price	NOUN
gujaf-262	267	28	of	of	ADP
gujaf-262	267	29	listed	list	VERB
gujaf-262	267	30	deposit	deposit	NOUN
gujaf-262	267	31	money	money	NOUN
gujaf-262	267	32	banks	bank	NOUN
gujaf-262	267	33	in	in	ADP
gujaf-262	267	34	nigeria	nigeria	PROPN
gujaf-262	267	35	,	,	PUNCT
gujaf-262	267	36	is	be	AUX
gujaf-262	267	37	shown	show	VERB
gujaf-262	267	38	on	on	ADP
gujaf-262	267	39	the	the	DET
gujaf-262	267	40	model	model	NOUN
gujaf-262	267	41	summary	summary	NOUN
gujaf-262	267	42	of	of	ADP
gujaf-262	267	43	the	the	DET
gujaf-262	267	44	regression	regression	NOUN
gujaf-262	267	45	results	result	NOUN
gujaf-262	267	46	.	.	PUNCT
gujaf-262	268	1	the	the	DET
gujaf-262	268	2	fstatistics	fstatistic	NOUN
gujaf-262	268	3	which	which	PRON
gujaf-262	268	4	shows	show	VERB
gujaf-262	268	5	the	the	DET
gujaf-262	268	6	overall	overall	ADJ
gujaf-262	268	7	level	level	NOUN
gujaf-262	268	8	significance	significance	NOUN
gujaf-262	268	9	of	of	ADP
gujaf-262	268	10	the	the	DET
gujaf-262	268	11	model	model	NOUN
gujaf-262	268	12	,	,	PUNCT
gujaf-262	268	13	is	be	AUX
gujaf-262	268	14	262.99showing	262.99showe	VERB
gujaf-262	268	15	the	the	DET
gujaf-262	268	16	adequacy	adequacy	NOUN
gujaf-262	268	17	and	and	CCONJ
gujaf-262	268	18	fitness	fitness	NOUN
gujaf-262	268	19	of	of	ADP
gujaf-262	268	20	the	the	DET
gujaf-262	268	21	study	study	NOUN
gujaf-262	268	22	model	model	NOUN
gujaf-262	268	23	and	and	CCONJ
gujaf-262	268	24	is	be	AUX
gujaf-262	268	25	significant	significant	ADJ
gujaf-262	268	26	at	at	ADP
gujaf-262	268	27	(	(	PUNCT
gujaf-262	268	28	0.0000	0.0000	NUM
gujaf-262	268	29	)	)	PUNCT
gujaf-262	268	30	level	level	NOUN
gujaf-262	268	31	.	.	PUNCT
gujaf-262	269	1	the	the	DET
gujaf-262	269	2	coefficient	coefficient	NOUN
gujaf-262	269	3	of	of	ADP
gujaf-262	269	4	determination	determination	NOUN
gujaf-262	269	5	represented	represent	VERB
gujaf-262	269	6	by	by	ADP
gujaf-262	269	7	r2	r2	PROPN
gujaf-262	269	8	stood	stand	VERB
gujaf-262	269	9	at	at	ADP
gujaf-262	269	10	66.37	66.37	NUM
gujaf-262	269	11	%	%	NOUN
gujaf-262	269	12	,	,	PUNCT
gujaf-262	269	13	indicating	indicate	VERB
gujaf-262	269	14	changes	change	NOUN
gujaf-262	269	15	in	in	ADP
gujaf-262	269	16	the	the	DET
gujaf-262	269	17	explained	explain	VERB
gujaf-262	269	18	variable	variable	NOUN
gujaf-262	269	19	caused	cause	VERB
gujaf-262	269	20	by	by	ADP
gujaf-262	269	21	the	the	DET
gujaf-262	269	22	explanatory	explanatory	ADJ
gujaf-262	269	23	variables	variable	NOUN
gujaf-262	269	24	as	as	SCONJ
gujaf-262	269	25	used	use	VERB
gujaf-262	269	26	in	in	ADP
gujaf-262	269	27	the	the	DET
gujaf-262	269	28	research	research	NOUN
gujaf-262	269	29	,	,	PUNCT
gujaf-262	269	30	while	while	SCONJ
gujaf-262	269	31	the	the	DET
gujaf-262	269	32	remaining	remain	VERB
gujaf-262	269	33	33.63	33.63	NUM
gujaf-262	269	34	%	%	NOUN
gujaf-262	269	35	of	of	ADP
gujaf-262	269	36	the	the	DET
gujaf-262	269	37	changes	change	NOUN
gujaf-262	269	38	are	be	AUX
gujaf-262	269	39	caused	cause	VERB
gujaf-262	269	40	by	by	ADP
gujaf-262	269	41	external	external	ADJ
gujaf-262	269	42	factors	factor	NOUN
gujaf-262	269	43	to	to	ADP
gujaf-262	269	44	the	the	DET
gujaf-262	269	45	model	model	NOUN
gujaf-262	269	46	.	.	PUNCT
gujaf-262	270	1	60	60	NUM
gujaf-262	270	2	table	table	NOUN
gujaf-262	270	3	4	4	NUM
gujaf-262	270	4	regression	regression	NOUN
gujaf-262	270	5	results	result	NOUN
gujaf-262	270	6	share	share	VERB
gujaf-262	270	7	price	price	NOUN
gujaf-262	270	8	.	.	PUNCT
gujaf-262	271	1	het	het	PROPN
gujaf-262	271	2	corrected	correct	VERB
gujaf-262	271	3	variable	variable	ADJ
gujaf-262	271	4	co	co	NOUN
gujaf-262	271	5	-	-	PROPN
gujaf-262	271	6	eff	eff	PROPN
gujaf-262	271	7	.	.	PUNCT
gujaf-262	272	1	std	std	NOUN
gujaf-262	272	2	error	error	NOUN
gujaf-262	272	3	z	z	X
gujaf-262	272	4	p	p	X
gujaf-262	272	5	>	>	X
gujaf-262	272	6	z	z	NOUN
gujaf-262	272	7	car	car	NOUN
gujaf-262	272	8	8.529669	8.529669	NUM
gujaf-262	272	9	2.63237	2.63237	NUM
gujaf-262	272	10	3.24	3.24	NUM
gujaf-262	272	11	0.001	0.001	NUM
gujaf-262	272	12	cr	cr	ADP
gujaf-262	272	13	4.195656	4.195656	NUM
gujaf-262	272	14	1.143995	1.143995	NUM
gujaf-262	272	15	3.67	3.67	NUM
gujaf-262	272	16	0.000	0.000	NUM
gujaf-262	272	17	eps	eps	ADP
gujaf-262	272	18	2.991095	2.991095	NUM
gujaf-262	272	19	0.390222	0.390222	NUM
gujaf-262	272	20	7.67	7.67	NUM
gujaf-262	272	21	0.000	0.000	NUM
gujaf-262	273	1	ce	ce	PROPN
gujaf-262	274	1	6.310181	6.310181	NUM
gujaf-262	274	2	1.648457	1.648457	NUM
gujaf-262	274	3	3.83	3.83	NUM
gujaf-262	274	4	0.000	0.000	NUM
gujaf-262	274	5	const	const	NOUN
gujaf-262	274	6	-5.17792	-5.17792	NOUN
gujaf-262	274	7	1.981106	1.981106	NUM
gujaf-262	274	8	-2.61	-2.61	NOUN
gujaf-262	274	9	0.009	0.009	NUM
gujaf-262	274	10	r	r	NOUN
gujaf-262	274	11	-	-	PUNCT
gujaf-262	274	12	squared	square	VERB
gujaf-262	274	13	0.6637	0.6637	NUM
gujaf-262	274	14	wald	wald	PROPN
gujaf-262	274	15	chi2	chi2	PROPN
gujaf-262	274	16	/(f	/(f	PROPN
gujaf-262	274	17	)	)	PUNCT
gujaf-262	274	18	262.99	262.99	NUM
gujaf-262	274	19	prob	prob	NOUN
gujaf-262	274	20	.	.	PUNCT
gujaf-262	275	1	0.0000	0.0000	NUM
gujaf-262	275	2	source	source	NOUN
gujaf-262	275	3	:	:	PUNCT
gujaf-262	275	4	stata	stata	NOUN
gujaf-262	275	5	output	output	NOUN
gujaf-262	275	6	(	(	PUNCT
gujaf-262	275	7	2023	2023	NUM
gujaf-262	275	8	)	)	PUNCT
gujaf-262	275	9	the	the	DET
gujaf-262	275	10	regression	regression	NOUN
gujaf-262	275	11	result	result	VERB
gujaf-262	275	12	from	from	ADP
gujaf-262	275	13	table	table	NOUN
gujaf-262	275	14	4	4	NUM
gujaf-262	275	15	shows	show	VERB
gujaf-262	275	16	that	that	SCONJ
gujaf-262	275	17	capital	capital	NOUN
gujaf-262	275	18	adequacy	adequacy	NOUN
gujaf-262	275	19	ratio	ratio	NOUN
gujaf-262	275	20	(	(	PUNCT
gujaf-262	275	21	car	car	NOUN
gujaf-262	275	22	)	)	PUNCT
gujaf-262	275	23	has	have	VERB
gujaf-262	275	24	a	a	DET
gujaf-262	275	25	beta	beta	ADJ
gujaf-262	275	26	coefficient	coefficient	NOUN
gujaf-262	275	27	of	of	ADP
gujaf-262	275	28	8.53	8.53	NUM
gujaf-262	275	29	(	(	PUNCT
gujaf-262	275	30	p	p	NOUN
gujaf-262	275	31	-	-	PUNCT
gujaf-262	275	32	value	value	NOUN
gujaf-262	275	33	0.001	0.001	NUM
gujaf-262	275	34	)	)	PUNCT
gujaf-262	275	35	is	be	AUX
gujaf-262	275	36	significant	significant	ADJ
gujaf-262	275	37	and	and	CCONJ
gujaf-262	275	38	positively	positively	ADV
gujaf-262	275	39	affecting	affect	VERB
gujaf-262	275	40	share	share	NOUN
gujaf-262	275	41	price	price	NOUN
gujaf-262	275	42	of	of	ADP
gujaf-262	275	43	listed	list	VERB
gujaf-262	275	44	deposit	deposit	NOUN
gujaf-262	275	45	money	money	NOUN
gujaf-262	275	46	banks	bank	NOUN
gujaf-262	275	47	in	in	ADP
gujaf-262	275	48	nigeria	nigeria	PROPN
gujaf-262	275	49	at	at	ADP
gujaf-262	275	50	5	5	NUM
gujaf-262	275	51	%	%	NOUN
gujaf-262	275	52	significance	significance	NOUN
gujaf-262	275	53	level	level	NOUN
gujaf-262	275	54	.	.	PUNCT
gujaf-262	276	1	this	this	PRON
gujaf-262	276	2	means	mean	VERB
gujaf-262	276	3	that	that	SCONJ
gujaf-262	276	4	for	for	ADP
gujaf-262	276	5	every	every	DET
gujaf-262	276	6	one	one	NUM
gujaf-262	276	7	percent	percent	NOUN
gujaf-262	276	8	increase	increase	NOUN
gujaf-262	276	9	in	in	ADP
gujaf-262	276	10	the	the	DET
gujaf-262	276	11	capital	capital	NOUN
gujaf-262	276	12	adequacy	adequacy	NOUN
gujaf-262	276	13	ratio	ratio	NOUN
gujaf-262	276	14	of	of	ADP
gujaf-262	276	15	listed	list	VERB
gujaf-262	276	16	deposit	deposit	NOUN
gujaf-262	276	17	money	money	NOUN
gujaf-262	276	18	banks	bank	NOUN
gujaf-262	276	19	in	in	ADP
gujaf-262	276	20	nigeria	nigeria	PROPN
gujaf-262	276	21	,	,	PUNCT
gujaf-262	276	22	share	share	NOUN
gujaf-262	276	23	price	price	NOUN
gujaf-262	276	24	is	be	AUX
gujaf-262	276	25	increased	increase	VERB
gujaf-262	276	26	by	by	ADP
gujaf-262	276	27	852kobo	852kobo	PROPN
gujaf-262	276	28	.	.	PUNCT
gujaf-262	277	1	the	the	DET
gujaf-262	277	2	implication	implication	NOUN
gujaf-262	277	3	of	of	ADP
gujaf-262	277	4	this	this	DET
gujaf-262	277	5	finding	finding	NOUN
gujaf-262	277	6	is	be	AUX
gujaf-262	277	7	that	that	SCONJ
gujaf-262	277	8	the	the	DET
gujaf-262	277	9	higher	high	ADJ
gujaf-262	277	10	capital	capital	NOUN
gujaf-262	277	11	adequacy	adequacy	NOUN
gujaf-262	277	12	ratio	ratio	NOUN
gujaf-262	277	13	,	,	PUNCT
gujaf-262	277	14	the	the	PRON
gujaf-262	277	15	higher	high	ADJ
gujaf-262	277	16	the	the	DET
gujaf-262	277	17	share	share	NOUN
gujaf-262	277	18	price	price	NOUN
gujaf-262	277	19	of	of	ADP
gujaf-262	277	20	listed	list	VERB
gujaf-262	277	21	deposit	deposit	NOUN
gujaf-262	277	22	money	money	NOUN
gujaf-262	277	23	banks	bank	NOUN
gujaf-262	277	24	in	in	ADP
gujaf-262	277	25	nigeria	nigeria	PROPN
gujaf-262	277	26	and	and	CCONJ
gujaf-262	277	27	vice	vice	NOUN
gujaf-262	277	28	-	-	NOUN
gujaf-262	277	29	versa	versa	NOUN
gujaf-262	277	30	.	.	PUNCT
gujaf-262	278	1	therefore	therefore	ADV
gujaf-262	278	2	,	,	PUNCT
gujaf-262	278	3	based	base	VERB
gujaf-262	278	4	on	on	ADP
gujaf-262	278	5	the	the	DET
gujaf-262	278	6	foregoing	foregoing	NOUN
gujaf-262	278	7	,	,	PUNCT
gujaf-262	278	8	the	the	DET
gujaf-262	278	9	null	null	ADJ
gujaf-262	278	10	hypothesis	hypothesis	NOUN
gujaf-262	278	11	of	of	ADP
gujaf-262	278	12	the	the	DET
gujaf-262	278	13	study	study	NOUN
gujaf-262	278	14	which	which	PRON
gujaf-262	278	15	states	state	VERB
gujaf-262	278	16	that	that	SCONJ
gujaf-262	278	17	capital	capital	NOUN
gujaf-262	278	18	adequacy	adequacy	NOUN
gujaf-262	278	19	no	no	DET
gujaf-262	278	20	significant	significant	ADJ
gujaf-262	278	21	impact	impact	NOUN
gujaf-262	278	22	on	on	ADP
gujaf-262	278	23	shareholders	shareholder	NOUN
gujaf-262	278	24	wealth	wealth	NOUN
gujaf-262	278	25	of	of	ADP
gujaf-262	278	26	listed	list	VERB
gujaf-262	278	27	deposit	deposit	NOUN
gujaf-262	278	28	money	money	NOUN
gujaf-262	278	29	banks	bank	NOUN
gujaf-262	278	30	in	in	ADP
gujaf-262	278	31	nigeria	nigeria	PROPN
gujaf-262	278	32	is	be	AUX
gujaf-262	278	33	hereby	hereby	ADV
gujaf-262	278	34	rejected	reject	VERB
gujaf-262	278	35	.	.	PUNCT
gujaf-262	279	1	the	the	DET
gujaf-262	279	2	findings	finding	NOUN
gujaf-262	279	3	of	of	ADP
gujaf-262	279	4	the	the	DET
gujaf-262	279	5	research	research	NOUN
gujaf-262	279	6	corroborated	corroborate	VERB
gujaf-262	279	7	with	with	ADP
gujaf-262	279	8	that	that	PRON
gujaf-262	279	9	of	of	ADP
gujaf-262	279	10	noor	noor	PROPN
gujaf-262	279	11	and	and	CCONJ
gujaf-262	279	12	rosyid	rosyid	NOUN
gujaf-262	279	13	(	(	PUNCT
gujaf-262	279	14	2018	2018	NUM
gujaf-262	279	15	)	)	PUNCT
gujaf-262	279	16	,	,	PUNCT
gujaf-262	279	17	onikoyi	onikoyi	PROPN
gujaf-262	279	18	et	et	PROPN
gujaf-262	279	19	al	al	PROPN
gujaf-262	279	20	,	,	PUNCT
gujaf-262	279	21	(	(	PUNCT
gujaf-262	279	22	2014),,while	2014),,while	NOUN
gujaf-262	279	23	it	it	PRON
gujaf-262	279	24	contradicts	contradict	VERB
gujaf-262	279	25	the	the	DET
gujaf-262	279	26	study	study	NOUN
gujaf-262	279	27	of	of	ADP
gujaf-262	279	28	perera	perera	PROPN
gujaf-262	279	29	and	and	CCONJ
gujaf-262	279	30	morawakage	morawakage	NOUN
gujaf-262	279	31	(	(	PUNCT
gujaf-262	279	32	2016	2016	NUM
gujaf-262	279	33	)	)	PUNCT
gujaf-262	279	34	,	,	PUNCT
gujaf-262	279	35	agbeja	agbeja	NOUN
gujaf-262	279	36	(	(	PUNCT
gujaf-262	279	37	2014	2014	NUM
gujaf-262	279	38	)	)	PUNCT
gujaf-262	279	39	,	,	PUNCT
gujaf-262	279	40	hosna	hosna	NOUN
gujaf-262	279	41	et	et	PROPN
gujaf-262	279	42	al	al	PROPN
gujaf-262	279	43	.	.	PROPN
gujaf-262	279	44	,	,	PUNCT
gujaf-262	279	45	(	(	PUNCT
gujaf-262	279	46	2009	2009	NUM
gujaf-262	279	47	)	)	PUNCT
gujaf-262	279	48	,	,	PUNCT
gujaf-262	279	49	modigliani	modigliani	NOUN
gujaf-262	279	50	and	and	CCONJ
gujaf-262	279	51	miller,(1958	miller,(1958	NOUN
gujaf-262	279	52	)	)	PUNCT
gujaf-262	279	53	,	,	PUNCT
gujaf-262	279	54	olalekan	olalekan	PROPN
gujaf-262	279	55	and	and	CCONJ
gujaf-262	279	56	adeyinka	adeyinka	PROPN
gujaf-262	279	57	(	(	PUNCT
gujaf-262	279	58	2013	2013	NUM
gujaf-262	279	59	in	in	ADP
gujaf-262	279	60	addition	addition	NOUN
gujaf-262	279	61	,	,	PUNCT
gujaf-262	279	62	credit	credit	NOUN
gujaf-262	279	63	risk	risk	NOUN
gujaf-262	279	64	(	(	PUNCT
gujaf-262	279	65	cr	cr	NOUN
gujaf-262	279	66	)	)	PUNCT
gujaf-262	279	67	has	have	VERB
gujaf-262	279	68	a	a	DET
gujaf-262	279	69	beta	beta	ADJ
gujaf-262	279	70	coefficient	coefficient	NOUN
gujaf-262	279	71	of	of	ADP
gujaf-262	279	72	4.20	4.20	NUM
gujaf-262	279	73	(	(	PUNCT
gujaf-262	279	74	p	p	NOUN
gujaf-262	279	75	-	-	PUNCT
gujaf-262	279	76	value	value	NOUN
gujaf-262	279	77	0.0000	0.0000	NUM
gujaf-262	279	78	)	)	PUNCT
gujaf-262	279	79	is	be	AUX
gujaf-262	279	80	positive	positive	ADJ
gujaf-262	279	81	and	and	CCONJ
gujaf-262	279	82	has	have	VERB
gujaf-262	279	83	a	a	DET
gujaf-262	279	84	significant	significant	ADJ
gujaf-262	279	85	effect	effect	NOUN
gujaf-262	279	86	on	on	ADP
gujaf-262	279	87	shareholders	shareholder	NOUN
gujaf-262	279	88	wealth	wealth	NOUN
gujaf-262	279	89	of	of	ADP
gujaf-262	279	90	listed	list	VERB
gujaf-262	279	91	deposit	deposit	NOUN
gujaf-262	279	92	money	money	NOUN
gujaf-262	279	93	banks	bank	NOUN
gujaf-262	279	94	in	in	ADP
gujaf-262	279	95	nigeria	nigeria	PROPN
gujaf-262	279	96	at	at	ADP
gujaf-262	279	97	1	1	NUM
gujaf-262	279	98	%	%	NOUN
gujaf-262	279	99	significance	significance	NOUN
gujaf-262	279	100	level	level	NOUN
gujaf-262	279	101	.	.	PUNCT
gujaf-262	280	1	this	this	PRON
gujaf-262	280	2	implies	imply	VERB
gujaf-262	280	3	that	that	SCONJ
gujaf-262	280	4	,	,	PUNCT
gujaf-262	280	5	for	for	ADP
gujaf-262	280	6	every	every	DET
gujaf-262	280	7	one	one	NUM
gujaf-262	280	8	percent	percent	NOUN
gujaf-262	280	9	increase	increase	NOUN
gujaf-262	280	10	in	in	ADP
gujaf-262	280	11	the	the	DET
gujaf-262	280	12	credit	credit	NOUN
gujaf-262	280	13	risk	risk	NOUN
gujaf-262	280	14	of	of	ADP
gujaf-262	280	15	listed	list	VERB
gujaf-262	280	16	deposit	deposit	NOUN
gujaf-262	280	17	money	money	NOUN
gujaf-262	280	18	banks	bank	NOUN
gujaf-262	280	19	in	in	ADP
gujaf-262	280	20	nigeria	nigeria	PROPN
gujaf-262	280	21	,	,	PUNCT
gujaf-262	280	22	share	share	NOUN
gujaf-262	280	23	price	price	NOUN
gujaf-262	280	24	is	be	AUX
gujaf-262	280	25	increased	increase	VERB
gujaf-262	280	26	by	by	ADP
gujaf-262	280	27	419kobo	419kobo	PROPN
gujaf-262	280	28	.	.	PUNCT
gujaf-262	281	1	the	the	DET
gujaf-262	281	2	implication	implication	NOUN
gujaf-262	281	3	of	of	ADP
gujaf-262	281	4	this	this	DET
gujaf-262	281	5	finding	finding	NOUN
gujaf-262	281	6	is	be	AUX
gujaf-262	281	7	that	that	SCONJ
gujaf-262	281	8	the	the	PRON
gujaf-262	281	9	higher	high	ADJ
gujaf-262	281	10	the	the	DET
gujaf-262	281	11	value	value	NOUN
gujaf-262	281	12	of	of	ADP
gujaf-262	281	13	credit	credit	NOUN
gujaf-262	281	14	risk	risk	NOUN
gujaf-262	281	15	,	,	PUNCT
gujaf-262	281	16	the	the	DET
gujaf-262	281	17	higher	high	ADJ
gujaf-262	281	18	shareholder	shareholder	NOUN
gujaf-262	281	19	wealth	wealth	NOUN
gujaf-262	281	20	of	of	ADP
gujaf-262	281	21	listed	list	VERB
gujaf-262	281	22	deposit	deposit	NOUN
gujaf-262	281	23	money	money	NOUN
gujaf-262	281	24	banks	bank	NOUN
gujaf-262	281	25	in	in	ADP
gujaf-262	281	26	nigeria	nigeria	PROPN
gujaf-262	281	27	and	and	CCONJ
gujaf-262	281	28	vice	vice	NOUN
gujaf-262	281	29	-	-	NOUN
gujaf-262	281	30	versa	versa	NOUN
gujaf-262	281	31	.	.	PUNCT
gujaf-262	282	1	the	the	DET
gujaf-262	282	2	trend	trend	NOUN
gujaf-262	282	3	is	be	AUX
gujaf-262	282	4	subject	subject	ADJ
gujaf-262	282	5	to	to	ADP
gujaf-262	282	6	a	a	DET
gujaf-262	282	7	maximum	maximum	ADJ
gujaf-262	282	8	credit	credit	NOUN
gujaf-262	282	9	risk	risk	NOUN
gujaf-262	282	10	level	level	NOUN
gujaf-262	282	11	of	of	ADP
gujaf-262	282	12	6	6	NUM
gujaf-262	282	13	%	%	NOUN
gujaf-262	282	14	being	be	AUX
gujaf-262	282	15	the	the	DET
gujaf-262	282	16	mean	mean	ADJ
gujaf-262	282	17	credit	credit	NOUN
gujaf-262	282	18	risk	risk	NOUN
gujaf-262	282	19	in	in	ADP
gujaf-262	282	20	this	this	DET
gujaf-262	282	21	study	study	NOUN
gujaf-262	282	22	after	after	ADP
gujaf-262	282	23	which	which	PRON
gujaf-262	282	24	the	the	DET
gujaf-262	282	25	trend	trend	NOUN
gujaf-262	282	26	might	might	AUX
gujaf-262	282	27	change	change	VERB
gujaf-262	282	28	.	.	PUNCT
gujaf-262	283	1	thus	thus	ADV
gujaf-262	283	2	,	,	PUNCT
gujaf-262	283	3	based	base	VERB
gujaf-262	283	4	on	on	ADP
gujaf-262	283	5	the	the	DET
gujaf-262	283	6	foregoing	foregoing	NOUN
gujaf-262	283	7	,	,	PUNCT
gujaf-262	283	8	the	the	DET
gujaf-262	283	9	null	null	ADJ
gujaf-262	283	10	hypothesis	hypothesis	NOUN
gujaf-262	283	11	of	of	ADP
gujaf-262	283	12	the	the	DET
gujaf-262	283	13	study	study	NOUN
gujaf-262	283	14	which	which	PRON
gujaf-262	283	15	states	state	VERB
gujaf-262	283	16	that	that	SCONJ
gujaf-262	283	17	credit	credit	NOUN
gujaf-262	283	18	risk	risk	NOUN
gujaf-262	283	19	has	have	VERB
gujaf-262	283	20	no	no	DET
gujaf-262	283	21	significant	significant	ADJ
gujaf-262	283	22	impact	impact	NOUN
gujaf-262	283	23	on	on	ADP
gujaf-262	283	24	shareholders	shareholder	NOUN
gujaf-262	283	25	’	'	PUNCT
gujaf-262	283	26	wealth	wealth	NOUN
gujaf-262	283	27	of	of	ADP
gujaf-262	283	28	listed	list	VERB
gujaf-262	283	29	deposit	deposit	NOUN
gujaf-262	283	30	money	money	NOUN
gujaf-262	283	31	banks	bank	NOUN
gujaf-262	283	32	in	in	ADP
gujaf-262	283	33	nigeria	nigeria	PROPN
gujaf-262	283	34	,	,	PUNCT
gujaf-262	283	35	is	be	AUX
gujaf-262	283	36	hereby	hereby	ADV
gujaf-262	283	37	rejected	reject	VERB
gujaf-262	283	38	.	.	PUNCT
gujaf-262	284	1	the	the	DET
gujaf-262	284	2	findings	finding	NOUN
gujaf-262	284	3	of	of	ADP
gujaf-262	284	4	the	the	DET
gujaf-262	284	5	study	study	NOUN
gujaf-262	284	6	is	be	AUX
gujaf-262	284	7	in	in	ADP
gujaf-262	284	8	line	line	NOUN
gujaf-262	284	9	with	with	ADP
gujaf-262	284	10	the	the	DET
gujaf-262	284	11	study	study	NOUN
gujaf-262	284	12	of	of	ADP
gujaf-262	284	13	aghababaei	aghababaei	PROPN
gujaf-262	284	14	et	et	PROPN
gujaf-262	284	15	al	al	PROPN
gujaf-262	284	16	.	.	PROPN
gujaf-262	284	17	,	,	PUNCT
gujaf-262	284	18	(	(	PUNCT
gujaf-262	284	19	2013	2013	NUM
gujaf-262	284	20	)	)	PUNCT
gujaf-262	284	21	,	,	PUNCT
gujaf-262	284	22	ahmed	ahmed	PROPN
gujaf-262	284	23	arif	arif	PROPN
gujaf-262	284	24	et	et	PROPN
gujaf-262	284	25	al	al	PROPN
gujaf-262	284	26	(	(	PUNCT
gujaf-262	284	27	2012	2012	NUM
gujaf-262	284	28	)	)	PUNCT
gujaf-262	284	29	,	,	PUNCT
gujaf-262	284	30	mwaurah	mwaurah	PROPN
gujaf-262	284	31	,	,	PUNCT
gujaf-262	284	32	et	et	PROPN
gujaf-262	284	33	al	al	PROPN
gujaf-262	284	34	,	,	PUNCT
gujaf-262	284	35	(	(	PUNCT
gujaf-262	284	36	2017	2017	NUM
gujaf-262	284	37	)	)	PUNCT
gujaf-262	284	38	,	,	PUNCT
gujaf-262	284	39	61	61	NUM
gujaf-262	284	40	ashraf	ashraf	NOUN
gujaf-262	284	41	's	's	PART
gujaf-262	284	42	(	(	PUNCT
gujaf-262	284	43	2015	2015	NUM
gujaf-262	284	44	)	)	PUNCT
gujaf-262	284	45	,	,	PUNCT
gujaf-262	284	46	while	while	SCONJ
gujaf-262	284	47	it	it	PRON
gujaf-262	284	48	contradict	contradict	VERB
gujaf-262	284	49	that	that	PRON
gujaf-262	284	50	of	of	ADP
gujaf-262	284	51	kayode	kayode	PROPN
gujaf-262	284	52	,	,	PUNCT
gujaf-262	284	53	obamuyi	obamuyi	NOUN
gujaf-262	284	54	and	and	CCONJ
gujaf-262	284	55	owoputi	owoputi	NOUN
gujaf-262	284	56	(	(	PUNCT
gujaf-262	284	57	2015	2015	NUM
gujaf-262	284	58	)	)	PUNCT
gujaf-262	284	59	,	,	PUNCT
gujaf-262	284	60	dietrich	dietrich	PROPN
gujaf-262	284	61	and	and	CCONJ
gujaf-262	284	62	wanzenried	wanzenrie	VERB
gujaf-262	284	63	(	(	PUNCT
gujaf-262	284	64	2011	2011	NUM
gujaf-262	284	65	)	)	PUNCT
gujaf-262	284	66	,	,	PUNCT
gujaf-262	284	67	kaanya	kaanya	NOUN
gujaf-262	284	68	and	and	CCONJ
gujaf-262	284	69	pastory	pastory	ADJ
gujaf-262	284	70	(	(	PUNCT
gujaf-262	284	71	2013	2013	NUM
gujaf-262	284	72	)	)	PUNCT
gujaf-262	284	73	furthermore	furthermore	ADV
gujaf-262	284	74	,	,	PUNCT
gujaf-262	284	75	the	the	DET
gujaf-262	284	76	model	model	NOUN
gujaf-262	284	77	revealed	reveal	VERB
gujaf-262	284	78	earning	earn	VERB
gujaf-262	284	79	per	per	ADP
gujaf-262	284	80	share	share	NOUN
gujaf-262	284	81	(	(	PUNCT
gujaf-262	284	82	eps	eps	PROPN
gujaf-262	284	83	)	)	PUNCT
gujaf-262	284	84	with	with	ADP
gujaf-262	284	85	a	a	DET
gujaf-262	284	86	beta	beta	ADJ
gujaf-262	284	87	coefficient	coefficient	NOUN
gujaf-262	284	88	of	of	ADP
gujaf-262	284	89	2.99	2.99	NUM
gujaf-262	284	90	(	(	PUNCT
gujaf-262	284	91	p	p	NOUN
gujaf-262	284	92	-	-	PUNCT
gujaf-262	284	93	values	value	NOUN
gujaf-262	284	94	0.000	0.000	NUM
gujaf-262	284	95	)	)	PUNCT
gujaf-262	284	96	is	be	AUX
gujaf-262	284	97	positive	positive	ADJ
gujaf-262	284	98	and	and	CCONJ
gujaf-262	284	99	significantly	significantly	ADV
gujaf-262	284	100	affects	affect	VERB
gujaf-262	284	101	the	the	DET
gujaf-262	284	102	share	share	NOUN
gujaf-262	284	103	price	price	NOUN
gujaf-262	284	104	of	of	ADP
gujaf-262	284	105	listed	list	VERB
gujaf-262	284	106	deposit	deposit	NOUN
gujaf-262	284	107	money	money	NOUN
gujaf-262	284	108	banks	bank	NOUN
gujaf-262	284	109	in	in	ADP
gujaf-262	284	110	nigeria	nigeria	PROPN
gujaf-262	284	111	at	at	ADP
gujaf-262	284	112	1	1	NUM
gujaf-262	284	113	%	%	NOUN
gujaf-262	284	114	significance	significance	NOUN
gujaf-262	284	115	level	level	NOUN
gujaf-262	284	116	.	.	PUNCT
gujaf-262	285	1	this	this	PRON
gujaf-262	285	2	implies	imply	VERB
gujaf-262	285	3	that	that	SCONJ
gujaf-262	285	4	,	,	PUNCT
gujaf-262	285	5	for	for	ADP
gujaf-262	285	6	every	every	DET
gujaf-262	285	7	one	one	NUM
gujaf-262	285	8	percent	percent	NOUN
gujaf-262	285	9	increase	increase	NOUN
gujaf-262	285	10	in	in	ADP
gujaf-262	285	11	the	the	DET
gujaf-262	285	12	returns	return	NOUN
gujaf-262	285	13	on	on	ADP
gujaf-262	285	14	equity	equity	NOUN
gujaf-262	285	15	in	in	ADP
gujaf-262	285	16	listed	list	VERB
gujaf-262	285	17	deposit	deposit	NOUN
gujaf-262	285	18	money	money	NOUN
gujaf-262	285	19	banks	bank	NOUN
gujaf-262	285	20	in	in	ADP
gujaf-262	285	21	nigeria	nigeria	PROPN
gujaf-262	285	22	,	,	PUNCT
gujaf-262	285	23	the	the	DET
gujaf-262	285	24	share	share	NOUN
gujaf-262	285	25	price	price	NOUN
gujaf-262	285	26	is	be	AUX
gujaf-262	285	27	equally	equally	ADV
gujaf-262	285	28	increased	increase	VERB
gujaf-262	285	29	by	by	ADP
gujaf-262	285	30	n2.99kobo	n2.99kobo	NUM
gujaf-262	285	31	.	.	PUNCT
gujaf-262	286	1	the	the	DET
gujaf-262	286	2	implication	implication	NOUN
gujaf-262	286	3	of	of	ADP
gujaf-262	286	4	this	this	DET
gujaf-262	286	5	finding	finding	NOUN
gujaf-262	286	6	could	could	AUX
gujaf-262	286	7	be	be	AUX
gujaf-262	286	8	logically	logically	ADV
gujaf-262	286	9	explained	explain	VERB
gujaf-262	286	10	by	by	ADP
gujaf-262	286	11	the	the	DET
gujaf-262	286	12	fact	fact	NOUN
gujaf-262	286	13	that	that	SCONJ
gujaf-262	286	14	an	an	DET
gujaf-262	286	15	increase	increase	NOUN
gujaf-262	286	16	in	in	ADP
gujaf-262	286	17	profitability	profitability	NOUN
gujaf-262	286	18	will	will	AUX
gujaf-262	286	19	naturally	naturally	ADV
gujaf-262	286	20	lead	lead	VERB
gujaf-262	286	21	to	to	ADP
gujaf-262	286	22	an	an	DET
gujaf-262	286	23	increase	increase	NOUN
gujaf-262	286	24	in	in	ADP
gujaf-262	286	25	shareholders	shareholder	NOUN
gujaf-262	286	26	’	'	PUNCT
gujaf-262	286	27	wealth	wealth	NOUN
gujaf-262	286	28	.	.	PUNCT
gujaf-262	287	1	in	in	ADP
gujaf-262	287	2	line	line	NOUN
gujaf-262	287	3	with	with	ADP
gujaf-262	287	4	this	this	DET
gujaf-262	287	5	result	result	NOUN
gujaf-262	287	6	,	,	PUNCT
gujaf-262	287	7	the	the	DET
gujaf-262	287	8	research	research	NOUN
gujaf-262	287	9	rejects	reject	VERB
gujaf-262	287	10	the	the	DET
gujaf-262	287	11	third	third	ADJ
gujaf-262	287	12	null	null	ADJ
gujaf-262	287	13	hypothesis	hypothesis	NOUN
gujaf-262	287	14	of	of	ADP
gujaf-262	287	15	the	the	DET
gujaf-262	287	16	study	study	NOUN
gujaf-262	287	17	,	,	PUNCT
gujaf-262	287	18	which	which	PRON
gujaf-262	287	19	states	state	VERB
gujaf-262	287	20	that	that	SCONJ
gujaf-262	287	21	profitability	profitability	NOUN
gujaf-262	287	22	has	have	VERB
gujaf-262	287	23	no	no	DET
gujaf-262	287	24	significant	significant	ADJ
gujaf-262	287	25	effect	effect	NOUN
gujaf-262	287	26	on	on	ADP
gujaf-262	287	27	shareholders	shareholder	NOUN
gujaf-262	287	28	wealth	wealth	NOUN
gujaf-262	287	29	of	of	ADP
gujaf-262	287	30	listed	list	VERB
gujaf-262	287	31	deposit	deposit	NOUN
gujaf-262	287	32	money	money	NOUN
gujaf-262	287	33	banks	bank	NOUN
gujaf-262	287	34	in	in	ADP
gujaf-262	287	35	nigeria	nigeria	PROPN
gujaf-262	287	36	.	.	PUNCT
gujaf-262	288	1	the	the	DET
gujaf-262	288	2	finding	finding	NOUN
gujaf-262	288	3	of	of	ADP
gujaf-262	288	4	the	the	DET
gujaf-262	288	5	study	study	NOUN
gujaf-262	288	6	is	be	AUX
gujaf-262	288	7	in	in	ADP
gujaf-262	288	8	tandem	tandem	NOUN
gujaf-262	288	9	with	with	ADP
gujaf-262	288	10	the	the	DET
gujaf-262	288	11	work	work	NOUN
gujaf-262	288	12	of	of	ADP
gujaf-262	288	13	patrick	patrick	PROPN
gujaf-262	288	14	&	&	CCONJ
gujaf-262	288	15	mukanzi	mukanzi	PROPN
gujaf-262	288	16	(	(	PUNCT
gujaf-262	288	17	2015),liadaki	2015),liadaki	NUM
gujaf-262	288	18	and	and	CCONJ
gujaf-262	288	19	gaganis	gagani	NOUN
gujaf-262	288	20	(	(	PUNCT
gujaf-262	288	21	2010	2010	NUM
gujaf-262	288	22	)	)	PUNCT
gujaf-262	288	23	,	,	PUNCT
gujaf-262	288	24	fiordelisi	fiordelisi	NOUN
gujaf-262	288	25	and	and	CCONJ
gujaf-262	288	26	molyneux	molyneux	PROPN
gujaf-262	288	27	(	(	PUNCT
gujaf-262	288	28	2010	2010	NUM
gujaf-262	288	29	)	)	PUNCT
gujaf-262	288	30	.	.	PUNCT
gujaf-262	289	1	finally	finally	ADV
gujaf-262	289	2	,	,	PUNCT
gujaf-262	289	3	the	the	DET
gujaf-262	289	4	model	model	NOUN
gujaf-262	289	5	revealed	reveal	VERB
gujaf-262	289	6	cost	cost	NOUN
gujaf-262	289	7	efficiency	efficiency	NOUN
gujaf-262	289	8	(	(	PUNCT
gujaf-262	289	9	ce	ce	PROPN
gujaf-262	289	10	)	)	PUNCT
gujaf-262	289	11	with	with	ADP
gujaf-262	289	12	a	a	DET
gujaf-262	289	13	beta	beta	ADJ
gujaf-262	289	14	coefficient	coefficient	NOUN
gujaf-262	289	15	of	of	ADP
gujaf-262	289	16	6.31	6.31	NUM
gujaf-262	289	17	(	(	PUNCT
gujaf-262	289	18	pvalues	pvalue	NOUN
gujaf-262	289	19	0.000	0.000	NUM
gujaf-262	289	20	)	)	PUNCT
gujaf-262	289	21	is	be	AUX
gujaf-262	289	22	positive	positive	ADJ
gujaf-262	289	23	and	and	CCONJ
gujaf-262	289	24	significantly	significantly	ADV
gujaf-262	289	25	affects	affect	VERB
gujaf-262	289	26	shareholders	shareholder	NOUN
gujaf-262	289	27	’	’	PART
gujaf-262	289	28	wealth	wealth	NOUN
gujaf-262	289	29	of	of	ADP
gujaf-262	289	30	listed	list	VERB
gujaf-262	289	31	deposit	deposit	NOUN
gujaf-262	289	32	money	money	NOUN
gujaf-262	289	33	banks	bank	NOUN
gujaf-262	289	34	in	in	ADP
gujaf-262	289	35	nigeria	nigeria	PROPN
gujaf-262	289	36	at	at	ADP
gujaf-262	289	37	1	1	NUM
gujaf-262	289	38	%	%	NOUN
gujaf-262	289	39	significance	significance	NOUN
gujaf-262	289	40	level	level	NOUN
gujaf-262	289	41	.	.	PUNCT
gujaf-262	290	1	this	this	PRON
gujaf-262	290	2	implies	imply	VERB
gujaf-262	290	3	that	that	SCONJ
gujaf-262	290	4	,	,	PUNCT
gujaf-262	290	5	for	for	ADP
gujaf-262	290	6	every	every	DET
gujaf-262	290	7	one	one	NUM
gujaf-262	290	8	percent	percent	NOUN
gujaf-262	290	9	increase	increase	NOUN
gujaf-262	290	10	in	in	ADP
gujaf-262	290	11	the	the	DET
gujaf-262	290	12	cost	cost	NOUN
gujaf-262	290	13	efficiency	efficiency	NOUN
gujaf-262	290	14	in	in	ADP
gujaf-262	290	15	listed	list	VERB
gujaf-262	290	16	deposit	deposit	NOUN
gujaf-262	290	17	money	money	NOUN
gujaf-262	290	18	banks	bank	NOUN
gujaf-262	290	19	in	in	ADP
gujaf-262	290	20	nigeria	nigeria	PROPN
gujaf-262	290	21	,	,	PUNCT
gujaf-262	290	22	the	the	DET
gujaf-262	290	23	share	share	NOUN
gujaf-262	290	24	price	price	NOUN
gujaf-262	290	25	is	be	AUX
gujaf-262	290	26	equally	equally	ADV
gujaf-262	290	27	increased	increase	VERB
gujaf-262	290	28	by	by	ADP
gujaf-262	290	29	n6.31kobo	n6.31kobo	PROPN
gujaf-262	290	30	.	.	PUNCT
gujaf-262	291	1	the	the	DET
gujaf-262	291	2	implication	implication	NOUN
gujaf-262	291	3	of	of	ADP
gujaf-262	291	4	this	this	DET
gujaf-262	291	5	finding	finding	NOUN
gujaf-262	291	6	could	could	AUX
gujaf-262	291	7	be	be	AUX
gujaf-262	291	8	logically	logically	ADV
gujaf-262	291	9	explained	explain	VERB
gujaf-262	291	10	by	by	ADP
gujaf-262	291	11	the	the	DET
gujaf-262	291	12	fact	fact	NOUN
gujaf-262	291	13	that	that	SCONJ
gujaf-262	291	14	cost	cost	NOUN
gujaf-262	291	15	efficiency	efficiency	NOUN
gujaf-262	291	16	implies	imply	VERB
gujaf-262	291	17	cost	cost	NOUN
gujaf-262	291	18	savings	saving	NOUN
gujaf-262	291	19	,	,	PUNCT
gujaf-262	291	20	and	and	CCONJ
gujaf-262	291	21	more	more	ADJ
gujaf-262	291	22	value	value	NOUN
gujaf-262	291	23	for	for	ADP
gujaf-262	291	24	money	money	NOUN
gujaf-262	291	25	will	will	AUX
gujaf-262	291	26	ordinarily	ordinarily	ADV
gujaf-262	291	27	lead	lead	VERB
gujaf-262	291	28	to	to	ADP
gujaf-262	291	29	an	an	DET
gujaf-262	291	30	appreciation	appreciation	NOUN
gujaf-262	291	31	in	in	ADP
gujaf-262	291	32	shareholders	shareholder	NOUN
gujaf-262	291	33	’	'	PUNCT
gujaf-262	291	34	wealth	wealth	NOUN
gujaf-262	291	35	.	.	PUNCT
gujaf-262	292	1	in	in	ADP
gujaf-262	292	2	line	line	NOUN
gujaf-262	292	3	with	with	ADP
gujaf-262	292	4	this	this	DET
gujaf-262	292	5	result	result	NOUN
gujaf-262	292	6	,	,	PUNCT
gujaf-262	292	7	the	the	DET
gujaf-262	292	8	research	research	NOUN
gujaf-262	292	9	rejects	reject	VERB
gujaf-262	292	10	the	the	DET
gujaf-262	292	11	fourth	fourth	ADJ
gujaf-262	292	12	null	null	ADJ
gujaf-262	292	13	hypothesis	hypothesis	NOUN
gujaf-262	292	14	of	of	ADP
gujaf-262	292	15	the	the	DET
gujaf-262	292	16	study	study	NOUN
gujaf-262	292	17	,	,	PUNCT
gujaf-262	292	18	which	which	PRON
gujaf-262	292	19	states	state	VERB
gujaf-262	292	20	that	that	SCONJ
gujaf-262	292	21	cost	cost	NOUN
gujaf-262	292	22	efficiency	efficiency	NOUN
gujaf-262	292	23	has	have	VERB
gujaf-262	292	24	no	no	DET
gujaf-262	292	25	significant	significant	ADJ
gujaf-262	292	26	effect	effect	NOUN
gujaf-262	292	27	on	on	ADP
gujaf-262	292	28	shareholders	shareholder	NOUN
gujaf-262	292	29	’	'	PUNCT
gujaf-262	292	30	wealth	wealth	NOUN
gujaf-262	292	31	of	of	ADP
gujaf-262	292	32	listed	list	VERB
gujaf-262	292	33	deposit	deposit	NOUN
gujaf-262	292	34	money	money	NOUN
gujaf-262	292	35	banks	bank	NOUN
gujaf-262	292	36	in	in	ADP
gujaf-262	292	37	nigeria	nigeria	PROPN
gujaf-262	292	38	.	.	PUNCT
gujaf-262	293	1	the	the	DET
gujaf-262	293	2	finding	finding	NOUN
gujaf-262	293	3	of	of	ADP
gujaf-262	293	4	the	the	DET
gujaf-262	293	5	study	study	NOUN
gujaf-262	293	6	is	be	AUX
gujaf-262	293	7	in	in	ADP
gujaf-262	293	8	tandem	tandem	NOUN
gujaf-262	293	9	with	with	ADP
gujaf-262	293	10	the	the	DET
gujaf-262	293	11	work	work	NOUN
gujaf-262	293	12	of	of	ADP
gujaf-262	293	13	onikoyi	onikoyi	PROPN
gujaf-262	293	14	et	et	PROPN
gujaf-262	293	15	al	al	PROPN
gujaf-262	293	16	,	,	PUNCT
gujaf-262	293	17	(	(	PUNCT
gujaf-262	293	18	2014),fiordelisi	2014),fiordelisi	NUM
gujaf-262	293	19	and	and	CCONJ
gujaf-262	293	20	molyneux	molyneux	PROPN
gujaf-262	293	21	(	(	PUNCT
gujaf-262	293	22	2010a	2010a	NUM
gujaf-262	293	23	)	)	PUNCT
gujaf-262	293	24	)	)	PUNCT
gujaf-262	293	25	.	.	PUNCT
gujaf-262	294	1	however	however	ADV
gujaf-262	294	2	,	,	PUNCT
gujaf-262	294	3	this	this	PRON
gujaf-262	294	4	is	be	AUX
gujaf-262	294	5	contrary	contrary	ADJ
gujaf-262	294	6	to	to	ADP
gujaf-262	294	7	the	the	DET
gujaf-262	294	8	studies	study	NOUN
gujaf-262	294	9	of	of	ADP
gujaf-262	294	10	ikpefan	ikpefan	NOUN
gujaf-262	294	11	,	,	PUNCT
gujaf-262	294	12	2012	2012	NUM
gujaf-262	294	13	and	and	CCONJ
gujaf-262	294	14	nurafni	nurafni	VERB
gujaf-262	294	15	et	et	PROPN
gujaf-262	294	16	al	al	PROPN
gujaf-262	294	17	.	.	PROPN
gujaf-262	295	1	(	(	PUNCT
gujaf-262	295	2	2014	2014	NUM
gujaf-262	295	3	)	)	PUNCT
gujaf-262	295	4	,	,	PUNCT
gujaf-262	295	5	5	5	X
gujaf-262	295	6	.	.	PUNCT
gujaf-262	295	7	conclusions	conclusion	NOUN
gujaf-262	295	8	and	and	CCONJ
gujaf-262	295	9	recommendations	recommendation	NOUN
gujaf-262	295	10	this	this	DET
gujaf-262	295	11	study	study	NOUN
gujaf-262	295	12	investigated	investigate	VERB
gujaf-262	295	13	the	the	DET
gujaf-262	295	14	effect	effect	NOUN
gujaf-262	295	15	of	of	ADP
gujaf-262	295	16	firm	firm	ADJ
gujaf-262	295	17	attributes	attribute	NOUN
gujaf-262	295	18	on	on	ADP
gujaf-262	295	19	the	the	DET
gujaf-262	295	20	shareholders	shareholder	NOUN
gujaf-262	295	21	’	’	PART
gujaf-262	295	22	wealth	wealth	NOUN
gujaf-262	295	23	of	of	ADP
gujaf-262	295	24	listed	list	VERB
gujaf-262	295	25	deposit	deposit	NOUN
gujaf-262	295	26	money	money	NOUN
gujaf-262	295	27	banks	bank	NOUN
gujaf-262	295	28	in	in	ADP
gujaf-262	295	29	nigeria	nigeria	PROPN
gujaf-262	295	30	.	.	PUNCT
gujaf-262	296	1	the	the	DET
gujaf-262	296	2	study	study	NOUN
gujaf-262	296	3	established	establish	VERB
gujaf-262	296	4	that	that	DET
gujaf-262	296	5	firm	firm	NOUN
gujaf-262	296	6	attributes	attribute	NOUN
gujaf-262	296	7	,	,	PUNCT
gujaf-262	296	8	namely	namely	ADV
gujaf-262	296	9	,	,	PUNCT
gujaf-262	296	10	capital	capital	NOUN
gujaf-262	296	11	adequacy	adequacy	NOUN
gujaf-262	296	12	,	,	PUNCT
gujaf-262	296	13	credit	credit	NOUN
gujaf-262	296	14	risk	risk	NOUN
gujaf-262	296	15	,	,	PUNCT
gujaf-262	296	16	profitability	profitability	NOUN
gujaf-262	296	17	,	,	PUNCT
gujaf-262	296	18	and	and	CCONJ
gujaf-262	296	19	cost	cost	NOUN
gujaf-262	296	20	efficiency	efficiency	NOUN
gujaf-262	296	21	,	,	PUNCT
gujaf-262	296	22	have	have	VERB
gujaf-262	296	23	a	a	DET
gujaf-262	296	24	significant	significant	ADJ
gujaf-262	296	25	and	and	CCONJ
gujaf-262	296	26	positive	positive	ADJ
gujaf-262	296	27	relationship	relationship	NOUN
gujaf-262	296	28	with	with	ADP
gujaf-262	296	29	shareholders	shareholder	NOUN
gujaf-262	296	30	’	'	PUNCT
gujaf-262	296	31	wealth	wealth	NOUN
gujaf-262	296	32	of	of	ADP
gujaf-262	296	33	listed	list	VERB
gujaf-262	296	34	deposit	deposit	NOUN
gujaf-262	296	35	money	money	NOUN
gujaf-262	296	36	banks	bank	NOUN
gujaf-262	296	37	in	in	ADP
gujaf-262	296	38	nigeria	nigeria	PROPN
gujaf-262	296	39	.	.	PUNCT
gujaf-262	297	1	the	the	DET
gujaf-262	297	2	findings	finding	NOUN
gujaf-262	297	3	of	of	ADP
gujaf-262	297	4	the	the	DET
gujaf-262	297	5	research	research	NOUN
gujaf-262	297	6	further	far	ADV
gujaf-262	297	7	revealed	reveal	VERB
gujaf-262	297	8	that	that	SCONJ
gujaf-262	297	9	the	the	DET
gujaf-262	297	10	significantly	significantly	ADV
gujaf-262	297	11	positive	positive	ADJ
gujaf-262	297	12	relationship	relationship	NOUN
gujaf-262	297	13	of	of	ADP
gujaf-262	297	14	credit	credit	NOUN
gujaf-262	297	15	risk	risk	NOUN
gujaf-262	297	16	to	to	ADP
gujaf-262	297	17	shareholders	shareholder	NOUN
gujaf-262	297	18	’	'	PUNCT
gujaf-262	297	19	wealth	wealth	NOUN
gujaf-262	297	20	is	be	AUX
gujaf-262	297	21	subject	subject	ADJ
gujaf-262	297	22	to	to	ADP
gujaf-262	297	23	a	a	DET
gujaf-262	297	24	maximum	maximum	NOUN
gujaf-262	297	25	of	of	ADP
gujaf-262	297	26	6	6	NUM
gujaf-262	297	27	%	%	NOUN
gujaf-262	297	28	credit	credit	NOUN
gujaf-262	297	29	risk	risk	NOUN
gujaf-262	297	30	.	.	PUNCT
gujaf-262	298	1	the	the	DET
gujaf-262	298	2	findings	finding	NOUN
gujaf-262	298	3	of	of	ADP
gujaf-262	298	4	the	the	DET
gujaf-262	298	5	research	research	NOUN
gujaf-262	298	6	further	far	ADV
gujaf-262	298	7	revealed	reveal	VERB
gujaf-262	298	8	that	that	SCONJ
gujaf-262	298	9	the	the	DET
gujaf-262	298	10	significantly	significantly	ADV
gujaf-262	298	11	positive	positive	ADJ
gujaf-262	298	12	relationship	relationship	NOUN
gujaf-262	298	13	of	of	ADP
gujaf-262	298	14	credit	credit	NOUN
gujaf-262	298	15	risk	risk	NOUN
gujaf-262	298	16	to	to	ADP
gujaf-262	298	17	shareholders	shareholder	NOUN
gujaf-262	298	18	’	'	PUNCT
gujaf-262	298	19	wealth	wealth	NOUN
gujaf-262	298	20	is	be	AUX
gujaf-262	298	21	subject	subject	ADJ
gujaf-262	298	22	to	to	ADP
gujaf-262	298	23	a	a	DET
gujaf-262	298	24	maximum	maximum	NOUN
gujaf-262	298	25	of	of	ADP
gujaf-262	298	26	6	6	NUM
gujaf-262	298	27	%	%	NOUN
gujaf-262	298	28	credit	credit	NOUN
gujaf-262	298	29	risk	risk	NOUN
gujaf-262	298	30	.	.	PUNCT
gujaf-262	299	1	the	the	DET
gujaf-262	299	2	study	study	NOUN
gujaf-262	299	3	recommends	recommend	VERB
gujaf-262	299	4	that	that	SCONJ
gujaf-262	299	5	the	the	DET
gujaf-262	299	6	management	management	NOUN
gujaf-262	299	7	62	62	NUM
gujaf-262	299	8	regulators	regulator	NOUN
gujaf-262	299	9	and	and	CCONJ
gujaf-262	299	10	other	other	ADJ
gujaf-262	299	11	stakeholders	stakeholder	NOUN
gujaf-262	299	12	of	of	ADP
gujaf-262	299	13	the	the	DET
gujaf-262	299	14	banking	banking	NOUN
gujaf-262	299	15	industry	industry	NOUN
gujaf-262	299	16	should	should	AUX
gujaf-262	299	17	pay	pay	VERB
gujaf-262	299	18	a	a	DET
gujaf-262	299	19	close	close	ADJ
gujaf-262	299	20	attention	attention	NOUN
gujaf-262	299	21	to	to	ADP
gujaf-262	299	22	the	the	DET
gujaf-262	299	23	firm	firm	ADJ
gujaf-262	299	24	attributes	attribute	NOUN
gujaf-262	299	25	and	and	CCONJ
gujaf-262	299	26	their	their	PRON
gujaf-262	299	27	respective	respective	ADJ
gujaf-262	299	28	values	value	NOUN
gujaf-262	299	29	as	as	SCONJ
gujaf-262	299	30	this	this	DET
gujaf-262	299	31	study	study	NOUN
gujaf-262	299	32	has	have	AUX
gujaf-262	299	33	established	establish	VERB
gujaf-262	299	34	that	that	SCONJ
gujaf-262	299	35	they	they	PRON
gujaf-262	299	36	have	have	VERB
gujaf-262	299	37	a	a	DET
gujaf-262	299	38	significant	significant	ADJ
gujaf-262	299	39	effect	effect	NOUN
gujaf-262	299	40	on	on	ADP
gujaf-262	299	41	shareholders	shareholder	NOUN
gujaf-262	299	42	’	'	PUNCT
gujaf-262	299	43	wealth	wealth	NOUN
gujaf-262	299	44	.	.	PUNCT
gujaf-262	300	1	the	the	DET
gujaf-262	300	2	mean	mean	ADJ
gujaf-262	300	3	capital	capital	NOUN
gujaf-262	300	4	adequacy	adequacy	NOUN
gujaf-262	300	5	ratio	ratio	NOUN
gujaf-262	300	6	derived	derive	VERB
gujaf-262	300	7	by	by	ADP
gujaf-262	300	8	this	this	DET
gujaf-262	300	9	study	study	NOUN
gujaf-262	300	10	is	be	AUX
gujaf-262	300	11	0.1057722	0.1057722	NUM
gujaf-262	300	12	we	we	PRON
gujaf-262	300	13	recommend	recommend	VERB
gujaf-262	300	14	that	that	SCONJ
gujaf-262	300	15	capital	capital	NOUN
gujaf-262	300	16	adequacy	adequacy	NOUN
gujaf-262	300	17	ratio	ratio	NOUN
gujaf-262	300	18	of	of	ADP
gujaf-262	300	19	bank	bank	NOUN
gujaf-262	300	20	for	for	ADP
gujaf-262	300	21	optimal	optimal	ADJ
gujaf-262	300	22	performance	performance	NOUN
gujaf-262	300	23	should	should	AUX
gujaf-262	300	24	not	not	PART
gujaf-262	300	25	fall	fall	VERB
gujaf-262	300	26	below	below	ADP
gujaf-262	300	27	0.1057722	0.1057722	NUM
gujaf-262	300	28	or	or	CCONJ
gujaf-262	300	29	10.57	10.57	NUM
gujaf-262	300	30	%	%	NOUN
gujaf-262	300	31	as	as	SCONJ
gujaf-262	300	32	this	this	DET
gujaf-262	300	33	variable	variable	NOUN
gujaf-262	300	34	has	have	VERB
gujaf-262	300	35	a	a	DET
gujaf-262	300	36	significantly	significantly	ADV
gujaf-262	300	37	positive	positive	ADJ
gujaf-262	300	38	correlation	correlation	NOUN
gujaf-262	300	39	with	with	ADP
gujaf-262	300	40	the	the	DET
gujaf-262	300	41	maximization	maximization	NOUN
gujaf-262	300	42	of	of	ADP
gujaf-262	300	43	shareholders	shareholder	NOUN
gujaf-262	300	44	wealth	wealth	NOUN
gujaf-262	300	45	and	and	CCONJ
gujaf-262	300	46	by	by	ADP
gujaf-262	300	47	implication	implication	NOUN
gujaf-262	300	48	the	the	DET
gujaf-262	300	49	sustainability	sustainability	NOUN
gujaf-262	300	50	of	of	ADP
gujaf-262	300	51	the	the	DET
gujaf-262	300	52	banks	bank	NOUN
gujaf-262	300	53	.	.	PUNCT
gujaf-262	301	1	this	this	DET
gujaf-262	301	2	study	study	NOUN
gujaf-262	301	3	recommends	recommend	VERB
gujaf-262	301	4	that	that	SCONJ
gujaf-262	301	5	banks	bank	NOUN
gujaf-262	301	6	should	should	AUX
gujaf-262	301	7	operate	operate	VERB
gujaf-262	301	8	profitably	profitably	ADV
gujaf-262	301	9	such	such	ADJ
gujaf-262	301	10	that	that	SCONJ
gujaf-262	301	11	earning	earn	VERB
gujaf-262	301	12	per	per	ADP
gujaf-262	301	13	share	share	NOUN
gujaf-262	301	14	is	be	AUX
gujaf-262	301	15	maximized	maximize	VERB
gujaf-262	301	16	.	.	PUNCT
gujaf-262	302	1	this	this	PRON
gujaf-262	302	2	is	be	AUX
gujaf-262	302	3	due	due	ADJ
gujaf-262	302	4	to	to	ADP
gujaf-262	302	5	the	the	DET
gujaf-262	302	6	fact	fact	NOUN
gujaf-262	302	7	that	that	SCONJ
gujaf-262	302	8	of	of	ADP
gujaf-262	302	9	all	all	DET
gujaf-262	302	10	the	the	DET
gujaf-262	302	11	independent	independent	ADJ
gujaf-262	302	12	variables	variable	NOUN
gujaf-262	302	13	used	use	VERB
gujaf-262	302	14	in	in	ADP
gujaf-262	302	15	this	this	DET
gujaf-262	302	16	study	study	NOUN
gujaf-262	302	17	profitability	profitability	NOUN
gujaf-262	302	18	as	as	SCONJ
gujaf-262	302	19	represented	represent	VERB
gujaf-262	302	20	by	by	ADP
gujaf-262	302	21	earnings	earning	NOUN
gujaf-262	302	22	per	per	ADP
gujaf-262	302	23	share	share	NOUN
gujaf-262	302	24	has	have	AUX
gujaf-262	302	25	the	the	DET
gujaf-262	302	26	highest	high	ADJ
gujaf-262	302	27	positive	positive	ADJ
gujaf-262	302	28	and	and	CCONJ
gujaf-262	302	29	significant	significant	ADJ
gujaf-262	302	30	relationship	relationship	NOUN
gujaf-262	302	31	with	with	ADP
gujaf-262	302	32	shareholders	shareholder	NOUN
gujaf-262	302	33	wealth	wealth	NOUN
gujaf-262	302	34	with	with	ADP
gujaf-262	302	35	a	a	DET
gujaf-262	302	36	value	value	NOUN
gujaf-262	302	37	of	of	ADP
gujaf-262	302	38	0.78	0.78	NUM
gujaf-262	302	39	or	or	CCONJ
gujaf-262	302	40	78	78	NUM
gujaf-262	302	41	%	%	NOUN
gujaf-262	302	42	in	in	ADP
gujaf-262	302	43	positively	positively	ADV
gujaf-262	302	44	influencing	influence	VERB
gujaf-262	302	45	share	share	NOUN
gujaf-262	302	46	price	price	NOUN
gujaf-262	302	47	,	,	PUNCT
gujaf-262	302	48	though	though	SCONJ
gujaf-262	302	49	its	its	PRON
gujaf-262	302	50	co	co	NOUN
gujaf-262	302	51	-	-	ADJ
gujaf-262	302	52	efficient	efficient	ADJ
gujaf-262	302	53	in	in	ADP
gujaf-262	302	54	this	this	DET
gujaf-262	302	55	study	study	NOUN
gujaf-262	302	56	’s	’s	PART
gujaf-262	302	57	regression	regression	NOUN
gujaf-262	302	58	equation	equation	NOUN
gujaf-262	302	59	is	be	AUX
gujaf-262	302	60	2.99	2.99	NUM
gujaf-262	302	61	,	,	PUNCT
gujaf-262	302	62	this	this	DET
gujaf-262	302	63	study	study	NOUN
gujaf-262	302	64	also	also	ADV
gujaf-262	302	65	recommend	recommend	VERB
gujaf-262	302	66	a	a	DET
gujaf-262	302	67	minimum	minimum	NOUN
gujaf-262	302	68	of	of	ADP
gujaf-262	302	69	n1.62	n1.62	NOUN
gujaf-262	302	70	per	per	ADP
gujaf-262	302	71	share	share	NOUN
gujaf-262	302	72	being	be	AUX
gujaf-262	302	73	mean	mean	VERB
gujaf-262	302	74	eps	eps	NOUN
gujaf-262	302	75	derived	derive	VERB
gujaf-262	302	76	by	by	ADP
gujaf-262	302	77	this	this	DET
gujaf-262	302	78	study	study	NOUN
gujaf-262	302	79	.finally	.finally	ADV
gujaf-262	302	80	,	,	PUNCT
gujaf-262	302	81	among	among	ADP
gujaf-262	302	82	the	the	DET
gujaf-262	302	83	independent	independent	ADJ
gujaf-262	302	84	variables	variable	NOUN
gujaf-262	302	85	adopted	adopt	VERB
gujaf-262	302	86	for	for	ADP
gujaf-262	302	87	this	this	DET
gujaf-262	302	88	study	study	NOUN
gujaf-262	302	89	,	,	PUNCT
gujaf-262	302	90	cost	cost	NOUN
gujaf-262	302	91	efficiency	efficiency	NOUN
gujaf-262	302	92	has	have	VERB
gujaf-262	302	93	the	the	DET
gujaf-262	302	94	second	second	ADJ
gujaf-262	302	95	highest	high	ADJ
gujaf-262	302	96	significantly	significantly	ADV
gujaf-262	302	97	positive	positive	ADJ
gujaf-262	302	98	effect	effect	NOUN
gujaf-262	302	99	on	on	ADP
gujaf-262	302	100	share	share	NOUN
gujaf-262	302	101	price	price	NOUN
gujaf-262	302	102	with	with	ADP
gujaf-262	302	103	a	a	DET
gujaf-262	302	104	value	value	NOUN
gujaf-262	302	105	0.6872	0.6872	NUM
gujaf-262	302	106	implying	imply	VERB
gujaf-262	302	107	that	that	SCONJ
gujaf-262	302	108	it	it	PRON
gujaf-262	302	109	has	have	VERB
gujaf-262	302	110	a	a	DET
gujaf-262	302	111	68.72	68.72	NUM
gujaf-262	302	112	%	%	NOUN
gujaf-262	302	113	significantly	significantly	ADV
gujaf-262	302	114	positive	positive	ADJ
gujaf-262	302	115	explanatory	explanatory	ADJ
gujaf-262	302	116	effect	effect	NOUN
gujaf-262	302	117	on	on	ADP
gujaf-262	302	118	shareholders	shareholder	NOUN
gujaf-262	302	119	wealth	wealth	NOUN
gujaf-262	302	120	,	,	PUNCT
gujaf-262	302	121	its	its	PRON
gujaf-262	302	122	co	co	NOUN
gujaf-262	302	123	-	-	ADJ
gujaf-262	302	124	efficient	efficient	ADJ
gujaf-262	302	125	as	as	SCONJ
gujaf-262	302	126	stated	state	VERB
gujaf-262	302	127	in	in	ADP
gujaf-262	302	128	the	the	DET
gujaf-262	302	129	regression	regression	NOUN
gujaf-262	302	130	equation	equation	NOUN
gujaf-262	302	131	is	be	AUX
gujaf-262	302	132	6.310181	6.310181	NUM
gujaf-262	302	133	,	,	PUNCT
gujaf-262	302	134	the	the	DET
gujaf-262	302	135	second	second	ADJ
gujaf-262	302	136	highest	high	ADJ
gujaf-262	302	137	variable	variable	ADJ
gujaf-262	302	138	coefficient	coefficient	NOUN
gujaf-262	302	139	,	,	PUNCT
gujaf-262	302	140	this	this	DET
gujaf-262	302	141	study	study	NOUN
gujaf-262	302	142	recommend	recommend	VERB
gujaf-262	302	143	a	a	DET
gujaf-262	302	144	minimum	minimum	ADJ
gujaf-262	302	145	cost	cost	NOUN
gujaf-262	302	146	efficiency	efficiency	NOUN
gujaf-262	302	147	ratio	ratio	NOUN
gujaf-262	302	148	of	of	ADP
gujaf-262	302	149	1.419203	1.419203	NUM
gujaf-262	302	150	or	or	CCONJ
gujaf-262	302	151	maximum	maximum	ADJ
gujaf-262	302	152	expense	expense	NOUN
gujaf-262	302	153	to	to	ADP
gujaf-262	302	154	income	income	NOUN
gujaf-262	302	155	of	of	ADP
gujaf-262	302	156	70k	70k	NOUN
gujaf-262	302	157	expenses	expense	NOUN
gujaf-262	302	158	for	for	ADP
gujaf-262	302	159	every	every	DET
gujaf-262	302	160	n1.00	n1.00	PROPN
gujaf-262	302	161	earned	earn	VERB
gujaf-262	302	162	.	.	PUNCT
gujaf-262	303	1	lack	lack	NOUN
gujaf-262	303	2	of	of	ADP
gujaf-262	303	3	attention	attention	NOUN
gujaf-262	303	4	to	to	ADP
gujaf-262	303	5	these	these	PRON
gujaf-262	303	6	can	can	AUX
gujaf-262	303	7	result	result	VERB
gujaf-262	303	8	in	in	ADP
gujaf-262	303	9	banking	banking	NOUN
gujaf-262	303	10	crises	crisis	NOUN
gujaf-262	303	11	with	with	ADP
gujaf-262	303	12	dire	dire	ADJ
gujaf-262	303	13	and	and	CCONJ
gujaf-262	303	14	negative	negative	ADJ
gujaf-262	303	15	consequences	consequence	NOUN
gujaf-262	303	16	on	on	ADP
gujaf-262	303	17	the	the	DET
gujaf-262	303	18	industry	industry	NOUN
gujaf-262	303	19	and	and	CCONJ
gujaf-262	303	20	the	the	DET
gujaf-262	303	21	economy	economy	NOUN
gujaf-262	303	22	in	in	ADP
gujaf-262	303	23	general	general	ADJ
gujaf-262	303	24	.	.	PUNCT
gujaf-262	304	1	the	the	DET
gujaf-262	304	2	health	health	NOUN
gujaf-262	304	3	and	and	CCONJ
gujaf-262	304	4	sustainability	sustainability	NOUN
gujaf-262	304	5	listed	list	VERB
gujaf-262	304	6	deposit	deposit	NOUN
gujaf-262	304	7	money	money	NOUN
gujaf-262	304	8	banks	bank	NOUN
gujaf-262	304	9	in	in	ADP
gujaf-262	304	10	nigeria	nigeria	PROPN
gujaf-262	304	11	have	have	VERB
gujaf-262	304	12	a	a	DET
gujaf-262	304	13	multiplier	multipli	ADJ
gujaf-262	304	14	effect	effect	NOUN
gujaf-262	304	15	on	on	ADP
gujaf-262	304	16	nigeria	nigeria	PROPN
gujaf-262	304	17	’s	’s	PART
gujaf-262	304	18	economy	economy	NOUN
gujaf-262	304	19	.	.	PUNCT
gujaf-262	305	1	references	reference	NOUN
gujaf-262	305	2	abdullahi	abdullahi	PROPN
gujaf-262	305	3	,	,	PUNCT
gujaf-262	305	4	m.	m.	NOUN
gujaf-262	305	5	(	(	PUNCT
gujaf-262	305	6	2016	2016	NUM
gujaf-262	305	7	)	)	PUNCT
gujaf-262	305	8	.	.	PUNCT
gujaf-262	306	1	firm	firm	ADJ
gujaf-262	306	2	characteristics	characteristic	NOUN
gujaf-262	306	3	,	,	PUNCT
gujaf-262	306	4	governance	governance	NOUN
gujaf-262	306	5	mechanisms	mechanism	NOUN
gujaf-262	306	6	and	and	CCONJ
gujaf-262	306	7	financial	financial	ADJ
gujaf-262	306	8	performance	performance	NOUN
gujaf-262	306	9	of	of	ADP
gujaf-262	306	10	listed	list	VERB
gujaf-262	306	11	building	building	NOUN
gujaf-262	306	12	materials	material	NOUN
gujaf-262	306	13	firms	firm	NOUN
gujaf-262	306	14	in	in	ADP
gujaf-262	306	15	nigeria	nigeria	PROPN
gujaf-262	306	16	.	.	PUNCT
gujaf-262	307	1	(	(	PUNCT
gujaf-262	307	2	unpublished)m.sc	unpublished)m.sc	PROPN
gujaf-262	307	3	dissertation	dissertation	NOUN
gujaf-262	307	4	submitted	submit	VERB
gujaf-262	307	5	to	to	ADP
gujaf-262	307	6	the	the	DET
gujaf-262	307	7	department	department	NOUN
gujaf-262	307	8	of	of	ADP
gujaf-262	307	9	accounting	accounting	NOUN
gujaf-262	307	10	,	,	PUNCT
gujaf-262	307	11	faculty	faculty	NOUN
gujaf-262	307	12	of	of	ADP
gujaf-262	307	13	administration	administration	NOUN
gujaf-262	307	14	,	,	PUNCT
gujaf-262	307	15	ahmadu	ahmadu	PROPN
gujaf-262	307	16	bello	bello	PROPN
gujaf-262	307	17	university	university	NOUN
gujaf-262	307	18	,	,	PUNCT
gujaf-262	307	19	zaria	zaria	PROPN
gujaf-262	307	20	nigeria	nigeria	PROPN
gujaf-262	307	21	adeel	adeel	PROPN
gujaf-262	307	22	ashraf	ashraf	PROPN
gujaf-262	307	23	(	(	PUNCT
gujaf-262	307	24	2015	2015	NUM
gujaf-262	307	25	)	)	PUNCT
gujaf-262	307	26	credit	credit	NOUN
gujaf-262	307	27	risk	risk	NOUN
gujaf-262	307	28	and	and	CCONJ
gujaf-262	307	29	shareholder	shareholder	NOUN
gujaf-262	307	30	value	value	NOUN
gujaf-262	307	31	.	.	PUNCT
gujaf-262	308	1	london	london	PROPN
gujaf-262	308	2	school	school	PROPN
gujaf-262	308	3	of	of	ADP
gujaf-262	308	4	business	business	NOUN
gujaf-262	308	5	and	and	CCONJ
gujaf-262	308	6	finance	finance	NOUN
gujaf-262	308	7	.	.	PUNCT
gujaf-262	309	1	aftab	aftab	PROPN
gujaf-262	309	2	,	,	PUNCT
gujaf-262	309	3	m.	m.	NOUN
gujaf-262	309	4	,	,	PUNCT
gujaf-262	309	5	sajjad	sajjad	PROPN
gujaf-262	309	6	a.	a.	PROPN
gujaf-262	309	7	,	,	PUNCT
gujaf-262	309	8	wasim	wasim	PROPN
gujaf-262	309	9	u.	u.	PROPN
gujaf-262	309	10	&	&	CCONJ
gujaf-262	309	11	rauf	rauf	PROPN
gujaf-262	309	12	a.	a.	PROPN
gujaf-262	309	13	s.	s.	PROPN
gujaf-262	309	14	(	(	PUNCT
gujaf-262	309	15	2011	2011	NUM
gujaf-262	309	16	)	)	PUNCT
gujaf-262	309	17	.	.	PUNCT
gujaf-262	310	1	the	the	DET
gujaf-262	310	2	impact	impact	NOUN
gujaf-262	310	3	of	of	ADP
gujaf-262	310	4	bank	bank	NOUN
gujaf-262	310	5	efficiency	efficiency	NOUN
gujaf-262	310	6	on	on	ADP
gujaf-262	310	7	share	share	NOUN
gujaf-262	310	8	performance	performance	NOUN
gujaf-262	310	9	:	:	PUNCT
gujaf-262	310	10	evidence	evidence	NOUN
gujaf-262	310	11	from	from	ADP
gujaf-262	310	12	pakistan	pakistan	PROPN
gujaf-262	310	13	.	.	PUNCT
gujaf-262	311	1	african	african	ADJ
gujaf-262	311	2	journal	journal	PROPN
gujaf-262	311	3	of	of	ADP
gujaf-262	311	4	business	business	NOUN
gujaf-262	311	5	management	management	NOUN
gujaf-262	311	6	,	,	PUNCT
gujaf-262	311	7	5	5	NUM
gujaf-262	311	8	(	(	PUNCT
gujaf-262	311	9	10	10	NUM
gujaf-262	311	10	)	)	PUNCT
gujaf-262	311	11	,	,	PUNCT
gujaf-262	311	12	3975	3975	NUM
gujaf-262	311	13	-	-	SYM
gujaf-262	311	14	3980	3980	NUM
gujaf-262	311	15	.	.	PUNCT
gujaf-262	312	1	aghababaei	aghababaei	PROPN
gujaf-262	312	2	,	,	PUNCT
gujaf-262	312	3	h.r	h.r	PROPN
gujaf-262	312	4	.	.	PROPN
gujaf-262	312	5	,	,	PUNCT
gujaf-262	312	6	ataei	ataei	PROPN
gujaf-262	312	7	,	,	PUNCT
gujaf-262	312	8	s.	s.	PROPN
gujaf-262	312	9	,	,	PUNCT
gujaf-262	312	10	&	&	CCONJ
gujaf-262	312	11	azizkhani	azizkhani	PROPN
gujaf-262	312	12	,	,	PUNCT
gujaf-262	312	13	h.	h.	PROPN
gujaf-262	312	14	(	(	PUNCT
gujaf-262	312	15	2013	2013	NUM
gujaf-262	312	16	)	)	PUNCT
gujaf-262	312	17	.	.	PUNCT
gujaf-262	313	1	effects	effect	NOUN
gujaf-262	313	2	of	of	ADP
gujaf-262	313	3	credit	credit	NOUN
gujaf-262	313	4	risk	risk	NOUN
gujaf-262	313	5	indicators	indicator	NOUN
gujaf-262	313	6	on	on	ADP
gujaf-262	313	7	shareholders	shareholder	NOUN
gujaf-262	313	8	’	'	PUNCT
gujaf-262	313	9	market	market	NOUN
gujaf-262	313	10	value	value	NOUN
gujaf-262	313	11	of	of	ADP
gujaf-262	313	12	commercial	commercial	ADJ
gujaf-262	313	13	banks	bank	NOUN
gujaf-262	313	14	in	in	ADP
gujaf-262	313	15	iran	iran	PROPN
gujaf-262	313	16	.	.	PUNCT
gujaf-262	314	1	https://www.researchgate.net/profile/adeel_ashraf2	https://www.researchgate.net/profile/adeel_ashraf2	VERB
gujaf-262	314	2	63	63	NUM
gujaf-262	314	3	international	international	ADJ
gujaf-262	314	4	research	research	NOUN
gujaf-262	314	5	journal	journal	NOUN
gujaf-262	314	6	of	of	ADP
gujaf-262	314	7	applied	apply	VERB
gujaf-262	314	8	and	and	CCONJ
gujaf-262	314	9	basic	basic	ADJ
gujaf-262	314	10	sciences	science	NOUN
gujaf-262	314	11	,	,	PUNCT
gujaf-262	314	12	vol	vol	NOUN
gujaf-262	314	13	.	.	PROPN
gujaf-262	314	14	6	6	NUM
gujaf-262	314	15	,	,	PUNCT
gujaf-262	314	16	pp	pp	ADJ
gujaf-262	314	17	.	.	PUNCT
gujaf-262	315	1	1143	1143	NUM
gujaf-262	315	2	-	-	SYM
gujaf-262	315	3	1149	1149	NUM
gujaf-262	315	4	agbeja	agbeja	NOUN
gujaf-262	315	5	,	,	PUNCT
gujaf-262	315	6	o	o	X
gujaf-262	315	7	(	(	PUNCT
gujaf-262	315	8	2014	2014	NUM
gujaf-262	315	9	)	)	PUNCT
gujaf-262	315	10	,	,	PUNCT
gujaf-262	315	11	an	an	DET
gujaf-262	315	12	empirical	empirical	ADJ
gujaf-262	315	13	analysis	analysis	NOUN
gujaf-262	315	14	of	of	ADP
gujaf-262	315	15	the	the	DET
gujaf-262	315	16	main	main	ADJ
gujaf-262	315	17	determinants	determinant	NOUN
gujaf-262	315	18	and	and	CCONJ
gujaf-262	315	19	the	the	DET
gujaf-262	315	20	relative	relative	ADJ
gujaf-262	315	21	contributions	contribution	NOUN
gujaf-262	315	22	of	of	ADP
gujaf-262	315	23	changes	change	NOUN
gujaf-262	315	24	in	in	ADP
gujaf-262	315	25	bank	bank	NOUN
gujaf-262	315	26	capital	capital	NOUN
gujaf-262	315	27	base	base	NOUN
gujaf-262	315	28	to	to	ADP
gujaf-262	315	29	the	the	DET
gujaf-262	315	30	efficiency	efficiency	NOUN
gujaf-262	315	31	of	of	ADP
gujaf-262	315	32	nigerian	nigerian	ADJ
gujaf-262	315	33	commercial	commercial	ADJ
gujaf-262	315	34	banks	bank	NOUN
gujaf-262	315	35	.	.	PUNCT
gujaf-262	316	1	research	research	NOUN
gujaf-262	316	2	journal	journal	PROPN
gujaf-262	316	3	of	of	ADP
gujaf-262	316	4	finance	finance	NOUN
gujaf-262	316	5	and	and	CCONJ
gujaf-262	316	6	accounting	accounting	NOUN
gujaf-262	316	7	www.iiste.org	www.iiste.org	PROPN
gujaf-262	316	8	ani	ani	PROPN
gujaf-262	316	9	,	,	PUNCT
gujaf-262	316	10	w.	w.	PROPN
gujaf-262	316	11	u.	u.	PROPN
gujaf-262	316	12	,	,	PUNCT
gujaf-262	316	13	ugwunta	ugwunta	PROPN
gujaf-262	316	14	,	,	PUNCT
gujaf-262	316	15	d.	d.	PROPN
gujaf-262	316	16	o.	o.	PROPN
gujaf-262	316	17	,	,	PUNCT
gujaf-262	316	18	ezeudu	ezeudu	NOUN
gujaf-262	316	19	,	,	PUNCT
gujaf-262	316	20	i.	i.	PROPN
gujaf-262	316	21	j.and	j.and	PROPN
gujaf-262	316	22	ugwuanyi	ugwuanyi	PROPN
gujaf-262	316	23	,	,	PUNCT
gujaf-262	316	24	g.	g.	PROPN
gujaf-262	316	25	o.	o.	PROPN
gujaf-262	316	26	,	,	PUNCT
gujaf-262	316	27	(	(	PUNCT
gujaf-262	316	28	2012	2012	NUM
gujaf-262	316	29	)	)	PUNCT
gujaf-262	316	30	an	an	DET
gujaf-262	316	31	empirical	empirical	ADJ
gujaf-262	316	32	assessment	assessment	NOUN
gujaf-262	316	33	of	of	ADP
gujaf-262	316	34	the	the	DET
gujaf-262	316	35	determinants	determinant	NOUN
gujaf-262	316	36	of	of	ADP
gujaf-262	316	37	bank	bank	NOUN
gujaf-262	316	38	profitability	profitability	NOUN
gujaf-262	316	39	in	in	ADP
gujaf-262	316	40	nigeria	nigeria	PROPN
gujaf-262	316	41	:	:	PUNCT
gujaf-262	316	42	bank	bank	PROPN
gujaf-262	316	43	characteristics	characteristics	PROPN
gujaf-262	316	44	panel	panel	NOUN
gujaf-262	316	45	evidence	evidence	NOUN
gujaf-262	316	46	,	,	PUNCT
gujaf-262	316	47	journal	journal	NOUN
gujaf-262	316	48	of	of	ADP
gujaf-262	316	49	accounting	accounting	NOUN
gujaf-262	316	50	and	and	CCONJ
gujaf-262	316	51	taxationvol	taxationvol	NOUN
gujaf-262	316	52	.	.	PUNCT
gujaf-262	317	1	4(3	4(3	NUM
gujaf-262	317	2	)	)	PUNCT
gujaf-262	317	3	,	,	PUNCT
gujaf-262	317	4	pp	pp	PROPN
gujaf-262	317	5	.	.	PUNCT
gujaf-262	318	1	38	38	NUM
gujaf-262	318	2	-	-	SYM
gujaf-262	318	3	43	43	NUM
gujaf-262	318	4	,	,	PUNCT
gujaf-262	318	5	december	december	PROPN
gujaf-262	318	6	,	,	PUNCT
gujaf-262	318	7	2012	2012	NUM
gujaf-262	318	8	arif	arif	PROPN
gujaf-262	318	9	,	,	PUNCT
gujaf-262	318	10	a.	a.	PROPN
gujaf-262	318	11	,	,	PUNCT
gujaf-262	318	12	abrar	abrar	PROPN
gujaf-262	318	13	,	,	PUNCT
gujaf-262	318	14	a.	a.	PROPN
gujaf-262	318	15	,	,	PUNCT
gujaf-262	318	16	&	&	CCONJ
gujaf-262	318	17	afzal	afzal	PROPN
gujaf-262	318	18	,	,	PUNCT
gujaf-262	318	19	m.	m.	NOUN
gujaf-262	318	20	(	(	PUNCT
gujaf-262	318	21	2012	2012	NUM
gujaf-262	318	22	)	)	PUNCT
gujaf-262	318	23	.	.	PUNCT
gujaf-262	319	1	credit	credit	NOUN
gujaf-262	319	2	risk	risk	NOUN
gujaf-262	319	3	and	and	CCONJ
gujaf-262	319	4	shareholders	shareholder	NOUN
gujaf-262	319	5	'	'	PART
gujaf-262	319	6	value	value	NOUN
gujaf-262	319	7	in	in	ADP
gujaf-262	319	8	a	a	DET
gujaf-262	319	9	developing	develop	VERB
gujaf-262	319	10	economy	economy	NOUN
gujaf-262	319	11	:	:	PUNCT
gujaf-262	319	12	evidence	evidence	NOUN
gujaf-262	319	13	from	from	ADP
gujaf-262	319	14	pakistan	pakistan	ADJ
gujaf-262	319	15	banking	banking	NOUN
gujaf-262	319	16	system	system	NOUN
gujaf-262	319	17	.	.	PUNCT
gujaf-262	320	1	journal	journal	PROPN
gujaf-262	320	2	of	of	ADP
gujaf-262	320	3	economics	economics	PROPN
gujaf-262	320	4	&	&	CCONJ
gujaf-262	320	5	behaviouralstudies	behaviouralstudie	NOUN
gujaf-262	320	6	.	.	PUNCT
gujaf-262	321	1	barclay	barclay	PROPN
gujaf-262	321	2	,	,	PUNCT
gujaf-262	321	3	m.	m.	NOUN
gujaf-262	321	4	,	,	PUNCT
gujaf-262	321	5	and	and	CCONJ
gujaf-262	321	6	holderness	holderness	PROPN
gujaf-262	321	7	,	,	PUNCT
gujaf-262	321	8	c.	c.	PROPN
gujaf-262	321	9	(	(	PUNCT
gujaf-262	321	10	1989	1989	NUM
gujaf-262	321	11	):	):	PUNCT
gujaf-262	321	12	"	"	PUNCT
gujaf-262	321	13	private	private	ADJ
gujaf-262	321	14	benefits	benefit	NOUN
gujaf-262	321	15	from	from	ADP
gujaf-262	321	16	control	control	NOUN
gujaf-262	321	17	of	of	ADP
gujaf-262	321	18	public	public	ADJ
gujaf-262	321	19	corporations	corporation	NOUN
gujaf-262	321	20	”	"	PUNCT
gujaf-262	321	21	,	,	PUNCT
gujaf-262	321	22	journal	journal	NOUN
gujaf-262	321	23	of	of	ADP
gujaf-262	321	24	financial	financial	ADJ
gujaf-262	321	25	economics	economic	NOUN
gujaf-262	321	26	25	25	NUM
gujaf-262	321	27	,	,	PUNCT
gujaf-262	321	28	371–395	371–395	NUM
gujaf-262	321	29	.	.	PUNCT
gujaf-262	322	1	berger	berger	PROPN
gujaf-262	322	2	a.	a.	PROPN
gujaf-262	322	3	,	,	PUNCT
gujaf-262	322	4	de	de	PROPN
gujaf-262	322	5	young	young	PROPN
gujaf-262	322	6	r.	r.	PROPN
gujaf-262	322	7	,	,	PUNCT
gujaf-262	322	8	genay	genay	PROPN
gujaf-262	322	9	h.	h.	PROPN
gujaf-262	322	10	and	and	CCONJ
gujaf-262	322	11	udell	udell	PROPN
gujaf-262	322	12	g.	g.	PROPN
gujaf-262	322	13	(	(	PUNCT
gujaf-262	322	14	2000	2000	NUM
gujaf-262	322	15	)	)	PUNCT
gujaf-262	322	16	.	.	PUNCT
gujaf-262	323	1	globalization	globalization	NOUN
gujaf-262	323	2	of	of	ADP
gujaf-262	323	3	financial	financial	ADJ
gujaf-262	323	4	institutions	institution	NOUN
gujaf-262	323	5	:	:	PUNCT
gujaf-262	323	6	evidence	evidence	NOUN
gujaf-262	323	7	from	from	ADP
gujaf-262	323	8	cross	cross	ADJ
gujaf-262	323	9	-	-	ADJ
gujaf-262	323	10	border	border	ADJ
gujaf-262	323	11	banking	banking	NOUN
gujaf-262	323	12	performance	performance	NOUN
gujaf-262	323	13	,	,	PUNCT
gujaf-262	323	14	brookingswharton	brookingswharton	PROPN
gujaf-262	323	15	papers	paper	NOUN
gujaf-262	323	16	on	on	ADP
gujaf-262	323	17	financial	financial	ADJ
gujaf-262	323	18	services	service	NOUN
gujaf-262	323	19	,	,	PUNCT
gujaf-262	323	20	23	23	NUM
gujaf-262	323	21	-	-	SYM
gujaf-262	323	22	125	125	NUM
gujaf-262	323	23	booth	booth	NOUN
gujaf-262	323	24	l.(1998	l.(1998	PROPN
gujaf-262	323	25	)	)	PUNCT
gujaf-262	323	26	what	what	DET
gujaf-262	323	27	driver	driver	NOUN
gujaf-262	323	28	’s	’s	PART
gujaf-262	323	29	shareholder	shareholder	NOUN
gujaf-262	323	30	value	value	NOUN
gujaf-262	323	31	?	?	PUNCT
gujaf-262	324	1	creating	create	VERB
gujaf-262	324	2	shareholder	shareholder	NOUN
gujaf-262	324	3	value	value	NOUN
gujaf-262	324	4	conference	conference	NOUN
gujaf-262	324	5	.	.	PUNCT
gujaf-262	325	1	federated	federated	ADJ
gujaf-262	325	2	press	press	NOUN
gujaf-262	325	3	:	:	PUNCT
gujaf-262	325	4	canada	canada	PROPN
gujaf-262	325	5	,	,	PUNCT
gujaf-262	325	6	1998	1998	NUM
gujaf-262	325	7	.	.	PUNCT
gujaf-262	326	1	chen	chen	PROPN
gujaf-262	326	2	k	k	PROPN
gujaf-262	326	3	,	,	PUNCT
gujaf-262	326	4	pan	pan	PROPN
gujaf-262	326	5	c.(2012	c.(2012	PROPN
gujaf-262	326	6	)	)	PUNCT
gujaf-262	326	7	.	.	PUNCT
gujaf-262	327	1	an	an	DET
gujaf-262	327	2	empirical	empirical	ADJ
gujaf-262	327	3	study	study	NOUN
gujaf-262	327	4	of	of	ADP
gujaf-262	327	5	credit	credit	NOUN
gujaf-262	327	6	riskefficiency	riskefficiency	NOUN
gujaf-262	327	7	of	of	ADP
gujaf-262	327	8	banking	banking	NOUN
gujaf-262	327	9	industry	industry	NOUN
gujaf-262	327	10	in	in	ADP
gujaf-262	327	11	taiwan	taiwan	PROPN
gujaf-262	327	12	,	,	PUNCT
gujaf-262	327	13	web	web	NOUN
gujaf-262	327	14	journal	journal	NOUN
gujaf-262	327	15	of	of	ADP
gujaf-262	327	16	chinese	chinese	PROPN
gujaf-262	327	17	management	management	PROPN
gujaf-262	327	18	review	review	NOUN
gujaf-262	327	19	,	,	PUNCT
gujaf-262	327	20	15(1),[116	15(1),[116	PROPN
gujaf-262	327	21	]	]	PUNCT
gujaf-262	327	22	.	.	PUNCT
gujaf-262	328	1	cheng	cheng	PROPN
gujaf-262	328	2	,	,	PUNCT
gujaf-262	328	3	f.f	f.f	PROPN
gujaf-262	328	4	.	.	PROPN
gujaf-262	328	5	,	,	PUNCT
gujaf-262	328	6	&	&	CCONJ
gujaf-262	328	7	a.	a.	PROPN
gujaf-262	328	8	nasir	nasir	PROPN
gujaf-262	328	9	,	,	PUNCT
gujaf-262	328	10	(	(	PUNCT
gujaf-262	328	11	2010	2010	NUM
gujaf-262	328	12	)	)	PUNCT
gujaf-262	328	13	.	.	PUNCT
gujaf-262	329	1	earning	earn	VERB
gujaf-262	329	2	response	response	NOUN
gujaf-262	329	3	coefficient	coefficient	NOUN
gujaf-262	329	4	and	and	CCONJ
gujaf-262	329	5	the	the	DET
gujaf-262	329	6	financial	financial	ADJ
gujaf-262	329	7	risk	risk	NOUN
gujaf-262	329	8	of	of	ADP
gujaf-262	329	9	china	china	PROPN
gujaf-262	329	10	commercial	commercial	ADJ
gujaf-262	329	11	banks	bank	NOUN
gujaf-262	329	12	.	.	PUNCT
gujaf-262	330	1	international	international	ADJ
gujaf-262	330	2	review	review	PROPN
gujaf-262	330	3	of	of	ADP
gujaf-262	330	4	business	business	NOUN
gujaf-262	330	5	research	research	NOUN
gujaf-262	330	6	papers	paper	NOUN
gujaf-262	330	7	,	,	PUNCT
gujaf-262	330	8	vol	vol	NOUN
gujaf-262	330	9	.	.	PROPN
gujaf-262	331	1	6	6	NUM
gujaf-262	331	2	.	.	X
gujaf-262	332	1	no	no	INTJ
gujaf-262	332	2	.	.	NOUN
gujaf-262	333	1	3	3	X
gujaf-262	333	2	.	.	X
gujaf-262	334	1	pp	pp	ADP
gujaf-262	334	2	178	178	NUM
gujaf-262	334	3	-	-	SYM
gujaf-262	334	4	188	188	NUM
gujaf-262	334	5	chu	chu	NOUN
gujaf-262	334	6	,	,	PUNCT
gujaf-262	334	7	s.f	s.f	PROPN
gujaf-262	334	8	and	and	CCONJ
gujaf-262	334	9	lim	lim	PROPN
gujaf-262	334	10	,	,	PUNCT
gujaf-262	334	11	g.h	g.h	PROPN
gujaf-262	334	12	.	.	PROPN
gujaf-262	334	13	(	(	PUNCT
gujaf-262	334	14	1998	1998	NUM
gujaf-262	334	15	)	)	PUNCT
gujaf-262	334	16	.	.	PUNCT
gujaf-262	335	1	share	share	NOUN
gujaf-262	335	2	performance	performance	NOUN
gujaf-262	335	3	and	and	CCONJ
gujaf-262	335	4	profit	profit	NOUN
gujaf-262	335	5	efficiency	efficiency	NOUN
gujaf-262	335	6	of	of	ADP
gujaf-262	335	7	banks	bank	NOUN
gujaf-262	335	8	in	in	ADP
gujaf-262	335	9	an	an	DET
gujaf-262	335	10	oligopolistic	oligopolistic	ADJ
gujaf-262	335	11	market	market	NOUN
gujaf-262	335	12	:	:	PUNCT
gujaf-262	335	13	evidence	evidence	NOUN
gujaf-262	335	14	from	from	ADP
gujaf-262	335	15	singapore	singapore	PROPN
gujaf-262	335	16	.	.	PUNCT
gujaf-262	336	1	journal	journal	PROPN
gujaf-262	336	2	of	of	ADP
gujaf-262	336	3	multinational	multinational	ADJ
gujaf-262	336	4	financial	financial	ADJ
gujaf-262	336	5	management	management	NOUN
gujaf-262	336	6	.	.	PUNCT
gujaf-262	337	1	8:155	8:155	NUM
gujaf-262	337	2	-	-	SYM
gujaf-262	337	3	168	168	NUM
gujaf-262	337	4	dietrich	dietrich	PROPN
gujaf-262	337	5	,	,	PUNCT
gujaf-262	337	6	a.	a.	PROPN
gujaf-262	337	7	,	,	PUNCT
gujaf-262	337	8	&	&	CCONJ
gujaf-262	337	9	wanzenried	wanzenrie	VERB
gujaf-262	337	10	,	,	PUNCT
gujaf-262	337	11	g.	g.	PROPN
gujaf-262	337	12	(	(	PUNCT
gujaf-262	337	13	2011	2011	NUM
gujaf-262	337	14	)	)	PUNCT
gujaf-262	337	15	,	,	PUNCT
gujaf-262	337	16	“	"	PUNCT
gujaf-262	337	17	determinants	determinant	NOUN
gujaf-262	337	18	of	of	ADP
gujaf-262	337	19	bank	bank	NOUN
gujaf-262	337	20	profitability	profitability	NOUN
gujaf-262	337	21	before	before	ADP
gujaf-262	337	22	and	and	CCONJ
gujaf-262	337	23	during	during	ADP
gujaf-262	337	24	the	the	DET
gujaf-262	337	25	crisis	crisis	NOUN
gujaf-262	337	26	:	:	PUNCT
gujaf-262	337	27	evidence	evidence	NOUN
gujaf-262	337	28	from	from	ADP
gujaf-262	337	29	switzerland	switzerland	PROPN
gujaf-262	337	30	”	"	PUNCT
gujaf-262	337	31	,	,	PUNCT
gujaf-262	337	32	journal	journal	NOUN
gujaf-262	337	33	of	of	ADP
gujaf-262	337	34	international	international	ADJ
gujaf-262	337	35	financial	financial	ADJ
gujaf-262	337	36	markets	market	NOUN
gujaf-262	337	37	,	,	PUNCT
gujaf-262	337	38	institutions	institution	NOUN
gujaf-262	337	39	and	and	CCONJ
gujaf-262	337	40	money	money	NOUN
gujaf-262	337	41	.	.	PUNCT
gujaf-262	338	1	doğan.m	doğan.m	NOUN
gujaf-262	338	2	(	(	PUNCT
gujaf-262	338	3	2013),does	2013),does	NUM
gujaf-262	338	4	firm	firm	ADJ
gujaf-262	338	5	size	size	NOUN
gujaf-262	338	6	affect	affect	VERB
gujaf-262	338	7	the	the	DET
gujaf-262	338	8	firm	firm	ADJ
gujaf-262	338	9	profitability	profitability	NOUN
gujaf-262	338	10	?	?	PUNCT
gujaf-262	339	1	evidence	evidence	NOUN
gujaf-262	339	2	from	from	ADP
gujaf-262	339	3	turkey	turkey	NOUN
gujaf-262	339	4	:	:	PUNCT
gujaf-262	339	5	research	research	NOUN
gujaf-262	339	6	journal	journal	NOUN
gujaf-262	339	7	of	of	ADP
gujaf-262	339	8	finance	finance	NOUN
gujaf-262	339	9	and	and	CCONJ
gujaf-262	339	10	accounting	accounting	NOUN
gujaf-262	339	11	domikowsky	domikowsky	NOUN
gujaf-262	339	12	,	,	PUNCT
gujaf-262	339	13	c.	c.	PROPN
gujaf-262	339	14	,	,	PUNCT
gujaf-262	339	15	duellman	duellman	PROPN
gujaf-262	339	16	,	,	PUNCT
gujaf-262	339	17	k.	k.	PROPN
gujaf-262	339	18	,	,	PUNCT
gujaf-262	339	19	bronemann	bronemann	PROPN
gujaf-262	339	20	,	,	PUNCT
gujaf-262	339	21	s.	s.	PROPN
gujaf-262	339	22	,	,	PUNCT
gujaf-262	339	23	&	&	CCONJ
gujaf-262	339	24	pfingsten	pfingsten	PROPN
gujaf-262	339	25	,	,	PUNCT
gujaf-262	339	26	a.	a.	NOUN
gujaf-262	339	27	(	(	PUNCT
gujaf-262	339	28	2014	2014	NUM
gujaf-262	339	29	)	)	PUNCT
gujaf-262	339	30	.	.	PUNCT
gujaf-262	340	1	loan	loan	NOUN
gujaf-262	340	2	loss	loss	NOUN
gujaf-262	340	3	provisioning	provisioning	NOUN
gujaf-262	340	4	and	and	CCONJ
gujaf-262	340	5	procyclicality	procyclicality	NOUN
gujaf-262	340	6	from	from	ADP
gujaf-262	340	7	an	an	DET
gujaf-262	340	8	expected	expect	VERB
gujaf-262	340	9	loss	loss	NOUN
gujaf-262	340	10	model	model	NOUN
gujaf-262	340	11	.	.	PUNCT
gujaf-262	341	1	bundesbank	bundesbank	PROPN
gujaf-262	341	2	discussion	discussion	NOUN
gujaf-262	341	3	paper	paper	NOUN
gujaf-262	342	1	no	no	DET
gujaf-262	342	2	39/2014	39/2014	NUM
gujaf-262	342	3	http://www.iiste.org/	http://www.iiste.org/	ADJ
gujaf-262	343	1	https://core.ac.uk/download/pdf/234629457.pdf	https://core.ac.uk/download/pdf/234629457.pdf	PROPN
gujaf-262	343	2	64	64	NUM
gujaf-262	343	3	drigă	drigă	NOUN
gujaf-262	343	4	,	,	PUNCT
gujaf-262	343	5	i.	i.	PROPN
gujaf-262	343	6	(	(	PUNCT
gujaf-262	343	7	2012	2012	NUM
gujaf-262	343	8	)	)	PUNCT
gujaf-262	343	9	.	.	PUNCT
gujaf-262	344	1	financial	financial	ADJ
gujaf-262	344	2	risks	risk	NOUN
gujaf-262	344	3	analysis	analysis	NOUN
gujaf-262	344	4	for	for	ADP
gujaf-262	344	5	a	a	DET
gujaf-262	344	6	commercial	commercial	ADJ
gujaf-262	344	7	bank	bank	NOUN
gujaf-262	344	8	in	in	ADP
gujaf-262	344	9	the	the	DET
gujaf-262	344	10	romanian	romanian	ADJ
gujaf-262	344	11	banking	banking	NOUN
gujaf-262	344	12	system	system	NOUN
gujaf-262	344	13	,	,	PUNCT
gujaf-262	344	14	annales	annale	VERB
gujaf-262	344	15	universitatis	universitatis	PROPN
gujaf-262	344	16	apulensis	apulensis	NOUN
gujaf-262	344	17	series	series	NOUN
gujaf-262	344	18	oeconomica	oeconomica	PROPN
gujaf-262	344	19	,	,	PUNCT
gujaf-262	344	20	14(1	14(1	NUM
gujaf-262	344	21	)	)	PUNCT
gujaf-262	344	22	,	,	PUNCT
gujaf-262	344	23	pp	pp	ADP
gujaf-262	344	24	.	.	PUNCT
gujaf-262	345	1	164	164	NUM
gujaf-262	345	2	-	-	SYM
gujaf-262	345	3	177	177	NUM
gujaf-262	345	4	.	.	PUNCT
gujaf-262	346	1	ezzamel	ezzamel	PROPN
gujaf-262	346	2	,	,	PUNCT
gujaf-262	346	3	willmott	willmott	PROPN
gujaf-262	346	4	&	&	CCONJ
gujaf-262	346	5	worthington	worthington	PROPN
gujaf-262	346	6	,	,	PUNCT
gujaf-262	346	7	(	(	PUNCT
gujaf-262	346	8	2008	2008	NUM
gujaf-262	346	9	)	)	PUNCT
gujaf-262	346	10	manufacturing	manufacturing	NOUN
gujaf-262	346	11	shareholder	shareholder	NOUN
gujaf-262	346	12	value	value	NOUN
gujaf-262	346	13	:	:	PUNCT
gujaf-262	346	14	the	the	DET
gujaf-262	346	15	role	role	NOUN
gujaf-262	346	16	of	of	ADP
gujaf-262	346	17	accounting	account	VERB
gujaf-262	346	18	in	in	ADP
gujaf-262	346	19	organizational	organizational	ADJ
gujaf-262	346	20	transformation	transformation	NOUN
gujaf-262	346	21	.	.	PUNCT
gujaf-262	347	1	accounting	accounting	NOUN
gujaf-262	347	2	,	,	PUNCT
gujaf-262	347	3	organizations	organization	NOUN
gujaf-262	347	4	and	and	CCONJ
gujaf-262	347	5	society	society	NOUN
gujaf-262	347	6	33	33	NUM
gujaf-262	347	7	(	(	PUNCT
gujaf-262	347	8	2008	2008	NUM
gujaf-262	347	9	)	)	PUNCT
gujaf-262	348	1	107–140	107–140	NUM
gujaf-262	348	2	.	.	PUNCT
gujaf-262	349	1	fiordelisi	fiordelisi	PROPN
gujaf-262	349	2	and	and	CCONJ
gujaf-262	349	3	molyneux	molyneux	PROPN
gujaf-262	349	4	(	(	PUNCT
gujaf-262	349	5	2010	2010	NUM
gujaf-262	349	6	)	)	PUNCT
gujaf-262	349	7	the	the	DET
gujaf-262	349	8	determinants	determinant	NOUN
gujaf-262	349	9	of	of	ADP
gujaf-262	349	10	shareholder	shareholder	NOUN
gujaf-262	349	11	value	value	NOUN
gujaf-262	349	12	in	in	ADP
gujaf-262	349	13	european	european	PROPN
gujaf-262	349	14	banking	banking	PROPN
gujaf-262	349	15	journal	journal	PROPN
gujaf-262	349	16	of	of	ADP
gujaf-262	349	17	banking	banking	NOUN
gujaf-262	349	18	&	&	CCONJ
gujaf-262	349	19	finance	finance	PROPN
gujaf-262	349	20	,	,	PUNCT
gujaf-262	349	21	elsevier	elsevier	NOUN
gujaf-262	349	22	,	,	PUNCT
gujaf-262	349	23	vol	vol	NOUN
gujaf-262	349	24	.	.	PUNCT
gujaf-262	350	1	34(6	34(6	NUM
gujaf-262	350	2	)	)	PUNCT
gujaf-262	351	1	,	,	PUNCT
gujaf-262	351	2	pages	page	NOUN
gujaf-262	351	3	11891200	11891200	NUM
gujaf-262	351	4	,	,	PUNCT
gujaf-262	351	5	june	june	PROPN
gujaf-262	351	6	.	.	PUNCT
gujaf-262	352	1	garba	garba	PROPN
gujaf-262	352	2	m.	m.	PROPN
gujaf-262	352	3	(	(	PUNCT
gujaf-262	352	4	2017	2017	NUM
gujaf-262	352	5	)	)	PUNCT
gujaf-262	352	6	impact	impact	NOUN
gujaf-262	352	7	of	of	ADP
gujaf-262	352	8	firm	firm	ADJ
gujaf-262	352	9	characteristics	characteristic	NOUN
gujaf-262	352	10	on	on	ADP
gujaf-262	352	11	firm	firm	ADJ
gujaf-262	352	12	value	value	NOUN
gujaf-262	352	13	of	of	ADP
gujaf-262	352	14	listed	list	VERB
gujaf-262	352	15	healthcare	healthcare	NOUN
gujaf-262	352	16	firms	firm	NOUN
gujaf-262	352	17	in	in	ADP
gujaf-262	352	18	nigeria	nigeria	PROPN
gujaf-262	352	19	.	.	PUNCT
gujaf-262	353	1	msc	msc	PROPN
gujaf-262	353	2	.	.	PROPN
gujaf-262	353	3	dissertation	dissertation	NOUN
gujaf-262	353	4	submitted	submit	VERB
gujaf-262	353	5	to	to	ADP
gujaf-262	353	6	department	department	NOUN
gujaf-262	353	7	of	of	ADP
gujaf-262	353	8	accounting	accounting	NOUN
gujaf-262	353	9	and	and	CCONJ
gujaf-262	353	10	finance	finance	PROPN
gujaf-262	353	11	abu	abu	PROPN
gujaf-262	353	12	.	.	PUNCT
gujaf-262	354	1	nigeria	nigeria	PROPN
gujaf-262	354	2	.	.	PUNCT
gujaf-262	355	1	gujarati	gujarati	PROPN
gujaf-262	355	2	d.	d.	PROPN
gujaf-262	355	3	(	(	PUNCT
gujaf-262	355	4	2004	2004	NUM
gujaf-262	355	5	)	)	PUNCT
gujaf-262	355	6	.	.	PUNCT
gujaf-262	356	1	basic	basic	ADJ
gujaf-262	356	2	econometrics	econometric	NOUN
gujaf-262	356	3	,	,	PUNCT
gujaf-262	356	4	4th	4th	ADJ
gujaf-262	356	5	edition	edition	NOUN
gujaf-262	356	6	,	,	PUNCT
gujaf-262	356	7	mcgraw	mcgraw	PROPN
gujaf-262	356	8	hill	hill	PROPN
gujaf-262	356	9	,	,	PUNCT
gujaf-262	356	10	boston	boston	PROPN
gujaf-262	356	11	.	.	PUNCT
gujaf-262	357	1	hosna	hosna	PROPN
gujaf-262	357	2	,	,	PUNCT
gujaf-262	357	3	a.	a.	NOUN
gujaf-262	357	4	,	,	PUNCT
gujaf-262	357	5	manzura	manzura	PROPN
gujaf-262	357	6	,	,	PUNCT
gujaf-262	357	7	b.	b.	PROPN
gujaf-262	357	8	,	,	PUNCT
gujaf-262	357	9	&	&	CCONJ
gujaf-262	357	10	juanjuan	juanjuan	PROPN
gujaf-262	357	11	,	,	PUNCT
gujaf-262	357	12	s.	s.	PROPN
gujaf-262	357	13	(	(	PUNCT
gujaf-262	357	14	2009	2009	NUM
gujaf-262	357	15	)	)	PUNCT
gujaf-262	357	16	.	.	PUNCT
gujaf-262	358	1	credit	credit	NOUN
gujaf-262	358	2	risk	risk	NOUN
gujaf-262	358	3	management	management	NOUN
gujaf-262	358	4	&	&	CCONJ
gujaf-262	358	5	profitability	profitability	NOUN
gujaf-262	358	6	in	in	ADP
gujaf-262	358	7	commercial	commercial	ADJ
gujaf-262	358	8	banks	bank	NOUN
gujaf-262	358	9	in	in	ADP
gujaf-262	358	10	sweden	sweden	PROPN
gujaf-262	358	11	.	.	PUNCT
gujaf-262	359	1	university	university	NOUN
gujaf-262	359	2	of	of	ADP
gujaf-262	359	3	gothenburg	gothenburg	PROPN
gujaf-262	359	4	.	.	PUNCT
gujaf-262	360	1	isaac	isaac	PROPN
gujaf-262	360	2	m	m	PROPN
gujaf-262	360	3	,	,	PUNCT
gujaf-262	360	4	.	.	PUNCT
gujaf-262	361	1	willy	willy	PROPN
gujaf-262	361	2	m	m	PROPN
gujaf-262	361	3	,	,	PUNCT
gujaf-262	361	4	anthony	anthony	PROPN
gujaf-262	361	5	w	w	PROPN
gujaf-262	361	6	(	(	PUNCT
gujaf-262	361	7	2017	2017	NUM
gujaf-262	361	8	)	)	PUNCT
gujaf-262	361	9	the	the	DET
gujaf-262	361	10	influence	influence	NOUN
gujaf-262	361	11	of	of	ADP
gujaf-262	361	12	credit	credit	NOUN
gujaf-262	361	13	risk	risk	NOUN
gujaf-262	361	14	on	on	ADP
gujaf-262	361	15	stock	stock	NOUN
gujaf-262	361	16	returns	return	NOUN
gujaf-262	361	17	.	.	PUNCT
gujaf-262	362	1	international	international	ADJ
gujaf-262	362	2	journal	journal	PROPN
gujaf-262	362	3	of	of	ADP
gujaf-262	362	4	scientific	scientific	ADJ
gujaf-262	362	5	and	and	CCONJ
gujaf-262	362	6	research	research	NOUN
gujaf-262	362	7	publications	publication	NOUN
gujaf-262	362	8	,	,	PUNCT
gujaf-262	362	9	volume	volume	NOUN
gujaf-262	362	10	7	7	NUM
gujaf-262	362	11	,	,	PUNCT
gujaf-262	362	12	issue	issue	NOUN
gujaf-262	362	13	5	5	NUM
gujaf-262	362	14	,	,	PUNCT
gujaf-262	362	15	jackson	jackson	PROPN
gujaf-262	362	16	,	,	PUNCT
gujaf-262	362	17	t	t	PROPN
gujaf-262	362	18	(	(	PUNCT
gujaf-262	362	19	1998	1998	NUM
gujaf-262	362	20	)	)	PUNCT
gujaf-262	362	21	,	,	PUNCT
gujaf-262	362	22	managers	manager	NOUN
gujaf-262	362	23	vs	vs	ADP
gujaf-262	362	24	shareholders	shareholder	NOUN
gujaf-262	362	25	(	(	PUNCT
gujaf-262	362	26	again	again	ADV
gujaf-262	362	27	)	)	PUNCT
gujaf-262	362	28	,	,	PUNCT
gujaf-262	362	29	financial	financial	ADJ
gujaf-262	362	30	times	time	NOUN
gujaf-262	362	31	,	,	PUNCT
gujaf-262	362	32	24	24	NUM
gujaf-262	362	33	september	september	PROPN
gujaf-262	362	34	jensen	jensen	PROPN
gujaf-262	362	35	,	,	PUNCT
gujaf-262	362	36	m.	m.	PROPN
gujaf-262	362	37	c.	c.	PROPN
gujaf-262	362	38	,	,	PUNCT
gujaf-262	362	39	&	&	CCONJ
gujaf-262	362	40	meckling	meckling	PROPN
gujaf-262	362	41	,	,	PUNCT
gujaf-262	362	42	w.	w.	NOUN
gujaf-262	362	43	(	(	PUNCT
gujaf-262	362	44	1976	1976	NUM
gujaf-262	362	45	)	)	PUNCT
gujaf-262	362	46	.	.	PUNCT
gujaf-262	363	1	theory	theory	NOUN
gujaf-262	363	2	of	of	ADP
gujaf-262	363	3	the	the	DET
gujaf-262	363	4	firm	firm	NOUN
gujaf-262	363	5	:	:	PUNCT
gujaf-262	363	6	managerial	managerial	ADJ
gujaf-262	363	7	behavior	behavior	NOUN
gujaf-262	363	8	,	,	PUNCT
gujaf-262	363	9	agency	agency	NOUN
gujaf-262	363	10	costs	cost	NOUN
gujaf-262	363	11	and	and	CCONJ
gujaf-262	363	12	ownership	ownership	NOUN
gujaf-262	363	13	structure	structure	NOUN
gujaf-262	363	14	.	.	PUNCT
gujaf-262	364	1	journal	journal	NOUN
gujaf-262	364	2	of	of	ADP
gujaf-262	364	3	financial	financial	ADJ
gujaf-262	364	4	economics	economic	NOUN
gujaf-262	364	5	.	.	PUNCT
gujaf-262	365	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
gujaf-262	365	2	kaanya&pastory	kaanya&pastory	PROPN
gujaf-262	365	3	(	(	PUNCT
gujaf-262	365	4	2013	2013	NUM
gujaf-262	365	5	)	)	PUNCT
gujaf-262	365	6	.	.	PUNCT
gujaf-262	366	1	credit	credit	NOUN
gujaf-262	366	2	risk	risk	NOUN
gujaf-262	366	3	and	and	CCONJ
gujaf-262	366	4	commercial	commercial	ADJ
gujaf-262	366	5	banks	bank	NOUN
gujaf-262	366	6	performance	performance	NOUN
gujaf-262	366	7	in	in	ADP
gujaf-262	366	8	tanzania	tanzania	PROPN
gujaf-262	366	9	:	:	PUNCT
gujaf-262	366	10	a	a	DET
gujaf-262	366	11	panel	panel	NOUN
gujaf-262	366	12	data	data	VERB
gujaf-262	366	13	analysis	analysis	NOUN
gujaf-262	366	14	.	.	PUNCT
gujaf-262	367	1	research	research	NOUN
gujaf-262	367	2	journal	journal	PROPN
gujaf-262	367	3	of	of	ADP
gujaf-262	367	4	finance	finance	NOUN
gujaf-262	367	5	and	and	CCONJ
gujaf-262	367	6	accounting	accounting	NOUN
gujaf-262	367	7	issn	issn	PROPN
gujaf-262	367	8	2222	2222	NUM
gujaf-262	367	9	-	-	SYM
gujaf-262	367	10	1697	1697	NUM
gujaf-262	367	11	(	(	PUNCT
gujaf-262	367	12	paper	paper	NOUN
gujaf-262	367	13	)	)	PUNCT
gujaf-262	367	14	issn	issn	VERB
gujaf-262	367	15	2222	2222	NUM
gujaf-262	367	16	-	-	SYM
gujaf-262	367	17	2847	2847	NUM
gujaf-262	367	18	(	(	PUNCT
gujaf-262	367	19	online	online	ADJ
gujaf-262	367	20	)	)	PUNCT
gujaf-262	367	21	.	.	PUNCT
gujaf-262	368	1	available	available	ADJ
gujaf-262	368	2	at	at	ADP
gujaf-262	368	3	:	:	PUNCT
gujaf-262	368	4	www.iiste.org	www.iiste.org	PROPN
gujaf-262	368	5	kargi	kargi	PROPN
gujaf-262	368	6	s.	s.	PROPN
gujaf-262	368	7	(	(	PUNCT
gujaf-262	368	8	2011	2011	NUM
gujaf-262	368	9	)	)	PUNCT
gujaf-262	368	10	.	.	PUNCT
gujaf-262	369	1	credit	credit	NOUN
gujaf-262	369	2	risk	risk	NOUN
gujaf-262	369	3	management	management	NOUN
gujaf-262	369	4	and	and	CCONJ
gujaf-262	369	5	the	the	DET
gujaf-262	369	6	performance	performance	NOUN
gujaf-262	369	7	of	of	ADP
gujaf-262	369	8	nigerian	nigerian	ADJ
gujaf-262	369	9	banks	bank	NOUN
gujaf-262	369	10	.	.	PUNCT
gujaf-262	370	1	journal	journal	NOUN
gujaf-262	370	2	of	of	ADP
gujaf-262	370	3	accounting	accounting	NOUN
gujaf-262	370	4	research	research	NOUN
gujaf-262	370	5	,	,	PUNCT
gujaf-262	370	6	department	department	NOUN
gujaf-262	370	7	of	of	ADP
gujaf-262	370	8	accounting	accounting	NOUN
gujaf-262	370	9	,	,	PUNCT
gujaf-262	370	10	ahmadu	ahmadu	PROPN
gujaf-262	370	11	bello	bello	PROPN
gujaf-262	370	12	university	university	PROPN
gujaf-262	370	13	,	,	PUNCT
gujaf-262	370	14	zaria	zaria	PROPN
gujaf-262	370	15	.	.	PUNCT
gujaf-262	371	1	kayode	kayode	PROPN
gujaf-262	371	2	,	,	PUNCT
gujaf-262	371	3	o.	o.	PROPN
gujaf-262	371	4	f.	f.	PROPN
gujaf-262	371	5	,	,	PUNCT
gujaf-262	371	6	obamuyi	obamuyi	NOUN
gujaf-262	371	7	,	,	PUNCT
gujaf-262	371	8	t.	t.	NOUN
gujaf-262	371	9	m.	m.	NOUN
gujaf-262	371	10	,	,	PUNCT
gujaf-262	371	11	&	&	CCONJ
gujaf-262	371	12	owoputi	owoputi	PROPN
gujaf-262	371	13	,	,	PUNCT
gujaf-262	371	14	j.	j.	PROPN
gujaf-262	371	15	a.	a.	PROPN
gujaf-262	371	16	(	(	PUNCT
gujaf-262	371	17	2015	2015	NUM
gujaf-262	371	18	)	)	PUNCT
gujaf-262	371	19	.	.	PUNCT
gujaf-262	372	1	credit	credit	NOUN
gujaf-262	372	2	risk	risk	NOUN
gujaf-262	372	3	and	and	CCONJ
gujaf-262	372	4	bank	bank	NOUN
gujaf-262	372	5	performance	performance	NOUN
gujaf-262	372	6	in	in	ADP
gujaf-262	372	7	nigeria	nigeria	PROPN
gujaf-262	372	8	.	.	PUNCT
gujaf-262	373	1	iosr	iosr	PROPN
gujaf-262	373	2	journal	journal	PROPN
gujaf-262	373	3	of	of	ADP
gujaf-262	373	4	economics	economic	NOUN
gujaf-262	373	5	and	and	CCONJ
gujaf-262	373	6	finance	finance	NOUN
gujaf-262	373	7	(	(	PUNCT
gujaf-262	373	8	iosrjef)e	iosrjef)e	NOUN
gujaf-262	373	9	-	-	PUNCT
gujaf-262	373	10	issn	issn	PROPN
gujaf-262	373	11	:	:	PUNCT
gujaf-262	373	12	2321	2321	NUM
gujaf-262	373	13	-	-	SYM
gujaf-262	373	14	5933	5933	NUM
gujaf-262	373	15	,	,	PUNCT
gujaf-262	373	16	p	p	NOUN
gujaf-262	373	17	-	-	PUNCT
gujaf-262	373	18	issn	issn	NOUN
gujaf-262	373	19	:	:	PUNCT
gujaf-262	373	20	2321-5925.volume	2321-5925.volume	NUM
gujaf-262	373	21	6	6	NUM
gujaf-262	373	22	,	,	PUNCT
gujaf-262	373	23	issue	issue	NOUN
gujaf-262	373	24	2	2	NUM
gujaf-262	373	25	.	.	PUNCT
gujaf-262	373	26	ver	ver	PROPN
gujaf-262	373	27	.	.	PUNCT
gujaf-262	374	1	ii	ii	PROPN
gujaf-262	374	2	(	(	PUNCT
gujaf-262	374	3	mar.-apr	mar.-apr	PROPN
gujaf-262	374	4	.	.	NOUN
gujaf-262	374	5	2015	2015	NUM
gujaf-262	374	6	)	)	PUNCT
gujaf-262	374	7	,	,	PUNCT
gujaf-262	374	8	pp	pp	ADP
gujaf-262	374	9	2128	2128	NUM
gujaf-262	374	10	.	.	PUNCT
gujaf-262	375	1	available	available	ADJ
gujaf-262	375	2	at	at	ADP
gujaf-262	375	3	:	:	PUNCT
gujaf-262	375	4	www.iosrjournals.org	www.iosrjournals.org	PROPN
gujaf-262	375	5	.	.	PUNCT
gujaf-262	375	6	kithinji	kithinji	PROPN
gujaf-262	375	7	,	,	PUNCT
gujaf-262	375	8	a.	a.	PROPN
gujaf-262	375	9	(	(	PUNCT
gujaf-262	375	10	2010	2010	NUM
gujaf-262	375	11	)	)	PUNCT
gujaf-262	375	12	.	.	PUNCT
gujaf-262	376	1	credit	credit	NOUN
gujaf-262	376	2	risk	risk	NOUN
gujaf-262	376	3	management	management	NOUN
gujaf-262	376	4	and	and	CCONJ
gujaf-262	376	5	profitability	profitability	NOUN
gujaf-262	376	6	of	of	ADP
gujaf-262	376	7	commercial	commercial	ADJ
gujaf-262	376	8	banks	bank	NOUN
gujaf-262	376	9	in	in	ADP
gujaf-262	376	10	kenya	kenya	PROPN
gujaf-262	376	11	.	.	PUNCT
gujaf-262	377	1	university	university	PROPN
gujaf-262	377	2	of	of	ADP
gujaf-262	377	3	nairobi	nairobi	PROPN
gujaf-262	377	4	,	,	PUNCT
gujaf-262	377	5	nairobi	nairobi	PROPN
gujaf-262	377	6	.	.	PUNCT
gujaf-262	378	1	kolapo	kolapo	PROPN
gujaf-262	378	2	,	,	PUNCT
gujaf-262	378	3	t.f	t.f	PROPN
gujaf-262	378	4	.	.	PROPN
gujaf-262	378	5	,	,	PUNCT
gujaf-262	378	6	ayeni	ayeni	PROPN
gujaf-262	378	7	,	,	PUNCT
gujaf-262	378	8	r.k	r.k	PROPN
gujaf-262	378	9	.	.	PROPN
gujaf-262	378	10	,	,	PUNCT
gujaf-262	378	11	&	&	CCONJ
gujaf-262	378	12	oke	oke	ADV
gujaf-262	378	13	,	,	PUNCT
gujaf-262	378	14	m.o	m.o	PROPN
gujaf-262	378	15	.	.	PROPN
gujaf-262	378	16	(	(	PUNCT
gujaf-262	378	17	2012	2012	NUM
gujaf-262	378	18	)	)	PUNCT
gujaf-262	378	19	.	.	PUNCT
gujaf-262	379	1	credit	credit	NOUN
gujaf-262	379	2	risk	risk	NOUN
gujaf-262	379	3	and	and	CCONJ
gujaf-262	379	4	commercial	commercial	ADJ
gujaf-262	379	5	banks	bank	NOUN
gujaf-262	379	6	performance	performance	NOUN
gujaf-262	379	7	in	in	ADP
gujaf-262	379	8	nigeria	nigeria	PROPN
gujaf-262	379	9	:	:	PUNCT
gujaf-262	379	10	a	a	DET
gujaf-262	379	11	panel	panel	NOUN
gujaf-262	379	12	model	model	NOUN
gujaf-262	379	13	approach	approach	NOUN
gujaf-262	379	14	.	.	PUNCT
gujaf-262	380	1	australian	australian	ADJ
gujaf-262	380	2	journal	journal	NOUN
gujaf-262	380	3	of	of	ADP
gujaf-262	380	4	business	business	NOUN
gujaf-262	380	5	and	and	CCONJ
gujaf-262	380	6	management	management	NOUN
gujaf-262	380	7	research	research	NOUN
gujaf-262	380	8	,	,	PUNCT
gujaf-262	380	9	vol.2	vol.2	PROPN
gujaf-262	380	10	,	,	PUNCT
gujaf-262	380	11	pp	pp	ADV
gujaf-262	380	12	31	31	NUM
gujaf-262	380	13	-	-	SYM
gujaf-262	380	14	38	38	NUM
gujaf-262	380	15	https://ideas.repec.org/s/eee/jbfina.html	https://ideas.repec.org/s/eee/jbfina.html	NUM
gujaf-262	380	16	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
gujaf-262	380	17	http://www.iiste.org/	http://www.iiste.org/	NOUN
gujaf-262	381	1	http://www.iosrjournals.org/	http://www.iosrjournals.org/	NOUN
gujaf-262	381	2	65	65	NUM
gujaf-262	381	3	kwast	kwast	ADJ
gujaf-262	381	4	,	,	PUNCT
gujaf-262	381	5	m.	m.	NOUN
gujaf-262	381	6	l.	l.	PROPN
gujaf-262	381	7	,	,	PUNCT
gujaf-262	381	8	&	&	CCONJ
gujaf-262	381	9	rose	rise	VERB
gujaf-262	381	10	,	,	PUNCT
gujaf-262	381	11	j.t	j.t	PROPN
gujaf-262	381	12	.	.	PROPN
gujaf-262	381	13	(	(	PUNCT
gujaf-262	381	14	1982	1982	NUM
gujaf-262	381	15	)	)	PUNCT
gujaf-262	381	16	.	.	PUNCT
gujaf-262	382	1	pricing	pricing	NOUN
gujaf-262	382	2	,	,	PUNCT
gujaf-262	382	3	operating	operating	NOUN
gujaf-262	382	4	efficiency	efficiency	NOUN
gujaf-262	382	5	,	,	PUNCT
gujaf-262	382	6	and	and	CCONJ
gujaf-262	382	7	profitability	profitability	NOUN
gujaf-262	382	8	among	among	ADP
gujaf-262	382	9	large	large	ADJ
gujaf-262	382	10	commercial	commercial	ADJ
gujaf-262	382	11	banks	bank	NOUN
gujaf-262	382	12	”	"	PUNCT
gujaf-262	382	13	,	,	PUNCT
gujaf-262	382	14	journal	journal	NOUN
gujaf-262	382	15	of	of	ADP
gujaf-262	382	16	banking	banking	NOUN
gujaf-262	382	17	and	and	CCONJ
gujaf-262	382	18	finance	finance	NOUN
gujaf-262	382	19	,	,	PUNCT
gujaf-262	382	20	6	6	NUM
gujaf-262	382	21	,	,	PUNCT
gujaf-262	382	22	(	(	PUNCT
gujaf-262	382	23	2	2	NUM
gujaf-262	382	24	)	)	PUNCT
gujaf-262	382	25	233	233	NUM
gujaf-262	382	26	-	-	SYM
gujaf-262	382	27	254	254	NUM
gujaf-262	382	28	.	.	PUNCT
gujaf-262	383	1	li	li	PROPN
gujaf-262	383	2	,	,	PUNCT
gujaf-262	383	3	e.	e.	PROPN
gujaf-262	383	4	,	,	PUNCT
gujaf-262	383	5	&	&	CCONJ
gujaf-262	383	6	sandeep	sandeep	PROPN
gujaf-262	383	7	,	,	PUNCT
gujaf-262	383	8	n.	n.	PROPN
gujaf-262	383	9	(	(	PUNCT
gujaf-262	383	10	2007	2007	NUM
gujaf-262	383	11	)	)	PUNCT
gujaf-262	383	12	.	.	PUNCT
gujaf-262	384	1	loan	loan	NOUN
gujaf-262	384	2	loss	loss	NOUN
gujaf-262	384	3	provisions	provision	NOUN
gujaf-262	384	4	by	by	ADP
gujaf-262	384	5	banks	bank	NOUN
gujaf-262	384	6	in	in	ADP
gujaf-262	384	7	hong	hong	PROPN
gujaf-262	384	8	kong	kong	PROPN
gujaf-262	384	9	,	,	PUNCT
gujaf-262	384	10	malaysia	malaysia	PROPN
gujaf-262	384	11	and	and	CCONJ
gujaf-262	384	12	singapore	singapore	PROPN
gujaf-262	384	13	.	.	PUNCT
gujaf-262	385	1	journal	journal	PROPN
gujaf-262	385	2	of	of	ADP
gujaf-262	385	3	international	international	ADJ
gujaf-262	385	4	financial	financial	ADJ
gujaf-262	385	5	management	management	NOUN
gujaf-262	385	6	and	and	CCONJ
gujaf-262	385	7	accounting	accounting	NOUN
gujaf-262	385	8	,	,	PUNCT
gujaf-262	385	9	vol	vol	NOUN
gujaf-262	385	10	.	.	PROPN
gujaf-262	385	11	18	18	NUM
gujaf-262	385	12	,	,	PUNCT
gujaf-262	385	13	no.1	no.1	NUM
gujaf-262	385	14	,	,	PUNCT
gujaf-262	385	15	pp	pp	ADJ
gujaf-262	385	16	.	.	PUNCT
gujaf-262	386	1	18	18	NUM
gujaf-262	386	2	-	-	SYM
gujaf-262	386	3	38	38	NUM
gujaf-262	386	4	liadaki	liadaki	NOUN
gujaf-262	386	5	a.	a.	NOUN
gujaf-262	386	6	,	,	PUNCT
gujaf-262	386	7	gaganis	gaganis	VERB
gujaf-262	386	8	c.	c.	NOUN
gujaf-262	386	9	,	,	PUNCT
gujaf-262	386	10	(	(	PUNCT
gujaf-262	386	11	2010	2010	NUM
gujaf-262	386	12	)	)	PUNCT
gujaf-262	386	13	,	,	PUNCT
gujaf-262	386	14	efficiency	efficiency	NOUN
gujaf-262	386	15	and	and	CCONJ
gujaf-262	386	16	stock	stock	NOUN
gujaf-262	386	17	performance	performance	NOUN
gujaf-262	386	18	of	of	ADP
gujaf-262	386	19	eu	eu	PROPN
gujaf-262	386	20	banks	bank	NOUN
gujaf-262	386	21	:	:	PUNCT
gujaf-262	386	22	is	be	AUX
gujaf-262	386	23	there	there	PRON
gujaf-262	386	24	a	a	DET
gujaf-262	386	25	relationship	relationship	NOUN
gujaf-262	386	26	?	?	PUNCT
gujaf-262	387	1	omega	omega	NOUN
gujaf-262	387	2	the	the	DET
gujaf-262	387	3	international	international	ADJ
gujaf-262	387	4	journal	journal	NOUN
gujaf-262	387	5	of	of	ADP
gujaf-262	387	6	management	management	NOUN
gujaf-262	387	7	science	science	NOUN
gujaf-262	387	8	,	,	PUNCT
gujaf-262	387	9	38	38	NUM
gujaf-262	387	10	,	,	PUNCT
gujaf-262	387	11	254	254	NUM
gujaf-262	387	12	-	-	SYM
gujaf-262	387	13	259	259	NUM
gujaf-262	387	14	modigliani	modigliani	NOUN
gujaf-262	387	15	,	,	PUNCT
gujaf-262	387	16	f.	f.	PROPN
gujaf-262	387	17	,	,	PUNCT
gujaf-262	387	18	&	&	CCONJ
gujaf-262	387	19	miller	miller	PROPN
gujaf-262	387	20	,	,	PUNCT
gujaf-262	387	21	m.	m.	NOUN
gujaf-262	387	22	(	(	PUNCT
gujaf-262	387	23	1958	1958	NUM
gujaf-262	387	24	)	)	PUNCT
gujaf-262	387	25	.	.	PUNCT
gujaf-262	388	1	cost	cost	NOUN
gujaf-262	388	2	of	of	ADP
gujaf-262	388	3	capital	capital	NOUN
gujaf-262	388	4	,	,	PUNCT
gujaf-262	388	5	corporation	corporation	NOUN
gujaf-262	388	6	finance	finance	NOUN
gujaf-262	388	7	and	and	CCONJ
gujaf-262	388	8	investment	investment	NOUN
gujaf-262	388	9	theory	theory	NOUN
gujaf-262	388	10	.	.	PUNCT
gujaf-262	389	1	american	american	PROPN
gujaf-262	389	2	economic	economic	PROPN
gujaf-262	389	3	review	review	PROPN
gujaf-262	389	4	.	.	PUNCT
gujaf-262	390	1	mullineaux.d.j	mullineaux.d.j	PROPN
gujaf-262	390	2	,	,	PUNCT
gujaf-262	390	3	(	(	PUNCT
gujaf-262	390	4	1978	1978	NUM
gujaf-262	390	5	)	)	PUNCT
gujaf-262	390	6	.	.	PUNCT
gujaf-262	391	1	economies	economy	NOUN
gujaf-262	391	2	of	of	ADP
gujaf-262	391	3	scale	scale	NOUN
gujaf-262	391	4	and	and	CCONJ
gujaf-262	391	5	organizational	organizational	ADJ
gujaf-262	391	6	efficiency	efficiency	NOUN
gujaf-262	391	7	in	in	ADP
gujaf-262	391	8	banking	banking	NOUN
gujaf-262	391	9	:	:	PUNCT
gujaf-262	391	10	a	a	DET
gujaf-262	391	11	profit	profit	NOUN
gujaf-262	391	12	-	-	PUNCT
gujaf-262	391	13	function	function	NOUN
gujaf-262	391	14	approach	approach	NOUN
gujaf-262	391	15	the	the	DET
gujaf-262	391	16	journal	journal	NOUN
gujaf-262	391	17	of	of	ADP
gujaf-262	391	18	finance	finance	NOUN
gujaf-262	391	19	,	,	PUNCT
gujaf-262	391	20	jstor	jstor	PROPN
gujaf-262	391	21	muange	muange	PROPN
gujaf-262	391	22	s.	s.	PROPN
gujaf-262	391	23	k	k	PROPN
gujaf-262	391	24	,	,	PUNCT
gujaf-262	391	25	josephat	josephat	PROPN
gujaf-262	391	26	m.	m.	PROPN
gujaf-262	391	27	k	k	PROPN
gujaf-262	391	28	,	,	PUNCT
gujaf-262	391	29	&	&	CCONJ
gujaf-262	391	30	susan	susan	PROPN
gujaf-262	391	31	n.	n.	PROPN
gujaf-262	391	32	(	(	PUNCT
gujaf-262	391	33	2018	2018	NUM
gujaf-262	391	34	)	)	PUNCT
gujaf-262	391	35	.	.	PUNCT
gujaf-262	392	1	effects	effect	NOUN
gujaf-262	392	2	of	of	ADP
gujaf-262	392	3	capital	capital	NOUN
gujaf-262	392	4	base	base	NOUN
gujaf-262	392	5	on	on	ADP
gujaf-262	392	6	shareholders	shareholder	NOUN
gujaf-262	392	7	’	'	PUNCT
gujaf-262	392	8	wealth	wealth	NOUN
gujaf-262	392	9	of	of	ADP
gujaf-262	392	10	kenyan	kenyan	ADJ
gujaf-262	392	11	listed	list	VERB
gujaf-262	392	12	companies	company	NOUN
gujaf-262	392	13	involved	involve	VERB
gujaf-262	392	14	in	in	ADP
gujaf-262	392	15	mergers	merger	NOUN
gujaf-262	392	16	and	and	CCONJ
gujaf-262	392	17	acquisitions	acquisition	NOUN
gujaf-262	392	18	.	.	PUNCT
gujaf-262	393	1	international	international	ADJ
gujaf-262	393	2	journal	journal	PROPN
gujaf-262	393	3	of	of	ADP
gujaf-262	393	4	economics	economic	NOUN
gujaf-262	393	5	,	,	PUNCT
gujaf-262	393	6	commerce	commerce	NOUN
gujaf-262	393	7	and	and	CCONJ
gujaf-262	393	8	management	management	NOUN
gujaf-262	393	9	.	.	PUNCT
gujaf-262	394	1	united	united	PROPN
gujaf-262	394	2	kingdom	kingdom	PROPN
gujaf-262	394	3	vol	vol	PROPN
gujaf-262	394	4	.	.	PUNCT
gujaf-262	394	5	vi	vi	PROPN
gujaf-262	394	6	,	,	PUNCT
gujaf-262	394	7	issue	issue	NOUN
gujaf-262	394	8	11	11	NUM
gujaf-262	394	9	,	,	PUNCT
gujaf-262	394	10	november	november	PROPN
gujaf-262	394	11	2018	2018	NUM
gujaf-262	394	12	licensed	license	VERB
gujaf-262	394	13	under	under	ADP
gujaf-262	394	14	creative	creative	ADJ
gujaf-262	394	15	common	common	ADJ
gujaf-262	394	16	page	page	NOUN
gujaf-262	394	17	1http://ijecm.co.uk/	1http://ijecm.co.uk/	NUM
gujaf-262	394	18	mwaurah	mwaurah	PROPN
gujaf-262	394	19	.i	.i	PROPN
gujaf-262	394	20	,	,	PUNCT
gujaf-262	394	21	muturi.w	muturi.w	PROPN
gujaf-262	394	22	,	,	PUNCT
gujaf-262	394	23	&	&	CCONJ
gujaf-262	394	24	waititu.a,(2017	waititu.a,(2017	ADJ
gujaf-262	394	25	)	)	PUNCT
gujaf-262	394	26	the	the	DET
gujaf-262	394	27	influence	influence	NOUN
gujaf-262	394	28	of	of	ADP
gujaf-262	394	29	credit	credit	NOUN
gujaf-262	394	30	risk	risk	NOUN
gujaf-262	394	31	on	on	ADP
gujaf-262	394	32	stock	stock	NOUN
gujaf-262	394	33	returns	return	NOUN
gujaf-262	394	34	international	international	PROPN
gujaf-262	394	35	journal	journal	PROPN
gujaf-262	394	36	of	of	ADP
gujaf-262	394	37	scientificand	scientificand	PROPN
gujaf-262	394	38	research	research	NOUN
gujaf-262	394	39	publications	publication	NOUN
gujaf-262	394	40	,	,	PUNCT
gujaf-262	394	41	volume	volume	NOUN
gujaf-262	394	42	7	7	NUM
gujaf-262	394	43	,	,	PUNCT
gujaf-262	394	44	issue	issue	NOUN
gujaf-262	394	45	5	5	NUM
gujaf-262	394	46	,	,	PUNCT
gujaf-262	394	47	may	may	AUX
gujaf-262	394	48	2017	2017	NUM
gujaf-262	394	49	575	575	NUM
gujaf-262	394	50	issn	issn	PROPN
gujaf-262	394	51	2250	2250	NUM
gujaf-262	394	52	-	-	SYM
gujaf-262	394	53	3153	3153	NUM
gujaf-262	394	54	noor	noor	NOUN
gujaf-262	394	55	,	,	PUNCT
gujaf-262	394	56	m.	m.	NOUN
gujaf-262	394	57	i	i	PROPN
gujaf-262	394	58	&	&	CCONJ
gujaf-262	394	59	rosyid	rosyid	PROPN
gujaf-262	394	60	,	,	PUNCT
gujaf-262	394	61	p.	p.	NOUN
gujaf-262	394	62	i	i	PRON
gujaf-262	394	63	,	,	PUNCT
gujaf-262	394	64	(	(	PUNCT
gujaf-262	394	65	2018	2018	NUM
gujaf-262	394	66	)	)	PUNCT
gujaf-262	394	67	.	.	PUNCT
gujaf-262	395	1	effect	effect	NOUN
gujaf-262	395	2	of	of	ADP
gujaf-262	395	3	capital	capital	NOUN
gujaf-262	395	4	adequacy	adequacy	NOUN
gujaf-262	395	5	ratio	ratio	NOUN
gujaf-262	395	6	(	(	PUNCT
gujaf-262	395	7	car	car	NOUN
gujaf-262	395	8	)	)	PUNCT
gujaf-262	395	9	,	,	PUNCT
gujaf-262	395	10	loan	loan	NOUN
gujaf-262	395	11	to	to	PART
gujaf-262	395	12	deposit	deposit	VERB
gujaf-262	395	13	ratio	ratio	NOUN
gujaf-262	395	14	(	(	PUNCT
gujaf-262	395	15	ldr	ldr	PROPN
gujaf-262	395	16	)	)	PUNCT
gujaf-262	395	17	and	and	CCONJ
gujaf-262	395	18	return	return	VERB
gujaf-262	395	19	on	on	ADP
gujaf-262	395	20	equity	equity	NOUN
gujaf-262	395	21	(	(	PUNCT
gujaf-262	395	22	roe	roe	PROPN
gujaf-262	395	23	)	)	PUNCT
gujaf-262	395	24	on	on	ADP
gujaf-262	395	25	share	share	NOUN
gujaf-262	395	26	price	price	NOUN
gujaf-262	395	27	pt	pt	PROPN
gujaf-262	395	28	bank	bank	PROPN
gujaf-262	395	29	danamon	danamon	PROPN
gujaf-262	395	30	indonesia	indonesia	PROPN
gujaf-262	395	31	,	,	PUNCT
gujaf-262	395	32	tbk	tbk	PROPN
gujaf-262	395	33	(	(	PUNCT
gujaf-262	395	34	january	january	PROPN
gujaf-262	395	35	26	26	NUM
gujaf-262	395	36	,	,	PUNCT
gujaf-262	395	37	2018	2018	NUM
gujaf-262	395	38	)	)	PUNCT
gujaf-262	395	39	.	.	PUNCT
gujaf-262	396	1	international	international	ADJ
gujaf-262	396	2	journal	journal	PROPN
gujaf-262	396	3	of	of	ADP
gujaf-262	396	4	business	business	NOUN
gujaf-262	396	5	and	and	CCONJ
gujaf-262	396	6	applied	apply	VERB
gujaf-262	396	7	social	social	ADJ
gujaf-262	396	8	science	science	NOUN
gujaf-262	396	9	(	(	PUNCT
gujaf-262	396	10	ijbass	ijbass	NOUN
gujaf-262	396	11	)	)	PUNCT
gujaf-262	396	12	vol	vol	NOUN
gujaf-262	396	13	.	.	NOUN
gujaf-262	396	14	4	4	NUM
gujaf-262	396	15	,	,	PUNCT
gujaf-262	396	16	issue	issue	NOUN
gujaf-262	396	17	1	1	NUM
gujaf-262	396	18	,	,	PUNCT
gujaf-262	396	19	january	january	PROPN
gujaf-262	396	20	2018	2018	NUM
gujaf-262	396	21	.	.	PUNCT
gujaf-262	397	1	available	available	ADJ
gujaf-262	397	2	at	at	ADP
gujaf-262	397	3	ssrn	ssrn	NOUN
gujaf-262	397	4	:	:	PUNCT
gujaf-262	397	5	https://ssrn.com/abstract=3110489	https://ssrn.com/abstract=3110489	PROPN
gujaf-262	397	6	nurafnie	nurafnie	PROPN
gujaf-262	397	7	,	,	PUNCT
gujaf-262	397	8	sudarma.m	sudarma.m	PUNCT
gujaf-262	397	9	,	,	PUNCT
gujaf-262	397	10	rosidi	rosidi	ADJ
gujaf-262	397	11	,	,	PUNCT
gujaf-262	397	12	&	&	CCONJ
gujaf-262	397	13	erwin	erwin	PROPN
gujaf-262	397	14	.i	.i	PROPN
gujaf-262	397	15	(	(	PUNCT
gujaf-262	397	16	2014	2014	NUM
gujaf-262	397	17	)	)	PUNCT
gujaf-262	397	18	.	.	PUNCT
gujaf-262	398	1	the	the	DET
gujaf-262	398	2	effect	effect	NOUN
gujaf-262	398	3	of	of	ADP
gujaf-262	398	4	cost	cost	NOUN
gujaf-262	398	5	efficiency	efficiency	NOUN
gujaf-262	398	6	on	on	ADP
gujaf-262	398	7	stock	stock	NOUN
gujaf-262	398	8	performance	performance	NOUN
gujaf-262	398	9	of	of	ADP
gujaf-262	398	10	listed	list	VERB
gujaf-262	398	11	bank	bank	NOUN
gujaf-262	398	12	in	in	ADP
gujaf-262	398	13	indonesia	indonesia	PROPN
gujaf-262	398	14	.	.	PUNCT
gujaf-262	399	1	@www.ijeronline.com	@www.ijeronline.com	PROPN
gujaf-262	399	2	olalekan	olalekan	PROPN
gujaf-262	399	3	,	,	PUNCT
gujaf-262	399	4	a.	a.	PROPN
gujaf-262	399	5	&	&	CCONJ
gujaf-262	399	6	adeyinka	adeyinka	PROPN
gujaf-262	399	7	,	,	PUNCT
gujaf-262	399	8	s.	s.	PROPN
gujaf-262	399	9	(	(	PUNCT
gujaf-262	399	10	2013	2013	NUM
gujaf-262	399	11	)	)	PUNCT
gujaf-262	399	12	.	.	PUNCT
gujaf-262	400	1	capital	capital	NOUN
gujaf-262	400	2	adequacy	adequacy	NOUN
gujaf-262	400	3	and	and	CCONJ
gujaf-262	400	4	banks	bank	NOUN
gujaf-262	400	5	'	'	PART
gujaf-262	400	6	profitability	profitability	NOUN
gujaf-262	400	7	:	:	PUNCT
gujaf-262	400	8	an	an	DET
gujaf-262	400	9	empirical	empirical	ADJ
gujaf-262	400	10	evidence	evidence	NOUN
gujaf-262	400	11	from	from	ADP
gujaf-262	400	12	nigeria	nigeria	PROPN
gujaf-262	400	13	.	.	PUNCT
gujaf-262	401	1	american	american	PROPN
gujaf-262	401	2	international	international	PROPN
gujaf-262	401	3	journal	journal	PROPN
gujaf-262	401	4	of	of	ADP
gujaf-262	401	5	contemporary	contemporary	PROPN
gujaf-262	401	6	research	research	NOUN
gujaf-262	401	7	vol	vol	NOUN
gujaf-262	401	8	.	.	PROPN
gujaf-262	402	1	3	3	NUM
gujaf-262	402	2	no	no	NOUN
gujaf-262	402	3	.	.	PROPN
gujaf-262	402	4	10	10	NUM
gujaf-262	402	5	;	;	PUNCT
gujaf-262	402	6	october	october	PROPN
gujaf-262	402	7	2013	2013	NUM
gujaf-262	402	8	onikoyi	onikoyi	PROPN
gujaf-262	402	9	,	,	PUNCT
gujaf-262	402	10	i.	i.	PROPN
gujaf-262	402	11	a.	a.	PROPN
gujaf-262	402	12	,	,	PUNCT
gujaf-262	402	13	&	&	CCONJ
gujaf-262	402	14	awolusi	awolusi	PROPN
gujaf-262	402	15	,	,	PUNCT
gujaf-262	402	16	o.	o.	PROPN
gujaf-262	402	17	d.	d.	PROPN
gujaf-262	402	18	(	(	PUNCT
gujaf-262	402	19	2014	2014	NUM
gujaf-262	402	20	)	)	PUNCT
gujaf-262	402	21	.	.	PUNCT
gujaf-262	403	1	effects	effect	NOUN
gujaf-262	403	2	of	of	ADP
gujaf-262	403	3	mergers	merger	NOUN
gujaf-262	403	4	and	and	CCONJ
gujaf-262	403	5	acquisitions	acquisition	NOUN
gujaf-262	403	6	on	on	ADP
gujaf-262	403	7	shareholders	shareholder	NOUN
gujaf-262	403	8	’	'	PUNCT
gujaf-262	403	9	wealth	wealth	NOUN
gujaf-262	403	10	in	in	ADP
gujaf-262	403	11	nigerian	nigerian	ADJ
gujaf-262	403	12	banking	banking	NOUN
gujaf-262	403	13	industry	industry	NOUN
gujaf-262	403	14	.	.	PUNCT
gujaf-262	404	1	british	british	ADJ
gujaf-262	404	2	journal	journal	PROPN
gujaf-262	404	3	of	of	ADP
gujaf-262	404	4	marketing	marketing	NOUN
gujaf-262	404	5	studies	study	NOUN
gujaf-262	404	6	,	,	PUNCT
gujaf-262	404	7	2(4	2(4	NUM
gujaf-262	404	8	)	)	PUNCT
gujaf-262	404	9	,	,	PUNCT
gujaf-262	404	10	52	52	NUM
gujaf-262	404	11	-	-	SYM
gujaf-262	404	12	71	71	NUM
gujaf-262	404	13	.	.	PUNCT
gujaf-262	405	1	osuka	osuka	PROPN
gujaf-262	405	2	,	,	PUNCT
gujaf-262	405	3	b.o	b.o	PROPN
gujaf-262	405	4	.	.	PROPN
gujaf-262	405	5	,	,	PUNCT
gujaf-262	405	6	&	&	CCONJ
gujaf-262	405	7	richard	richard	PROPN
gujaf-262	405	8	,	,	PUNCT
gujaf-262	405	9	o.c	o.c	PROPN
gujaf-262	405	10	.	.	PROPN
gujaf-262	405	11	,	,	PUNCT
gujaf-262	405	12	(	(	PUNCT
gujaf-262	405	13	2013	2013	NUM
gujaf-262	405	14	):	):	PUNCT
gujaf-262	405	15	the	the	DET
gujaf-262	405	16	determinants	determinant	NOUN
gujaf-262	405	17	of	of	ADP
gujaf-262	405	18	financial	financial	ADJ
gujaf-262	405	19	performance	performance	NOUN
gujaf-262	405	20	of	of	ADP
gujaf-262	405	21	quoted	quote	VERB
gujaf-262	405	22	banks	bank	NOUN
gujaf-262	405	23	in	in	ADP
gujaf-262	405	24	nigeria	nigeria	PROPN
gujaf-262	405	25	:	:	PUNCT
gujaf-262	405	26	a	a	DET
gujaf-262	405	27	study	study	NOUN
gujaf-262	405	28	of	of	ADP
gujaf-262	405	29	selected	select	VERB
gujaf-262	405	30	deposit	deposit	NOUN
gujaf-262	405	31	money	money	NOUN
gujaf-262	405	32	banks	bank	NOUN
gujaf-262	405	33	(	(	PUNCT
gujaf-262	405	34	dmbs	dmbs	PROPN
gujaf-262	405	35	)	)	PUNCT
gujaf-262	405	36	(	(	PUNCT
gujaf-262	405	37	2001	2001	NUM
gujaf-262	405	38	-	-	SYM
gujaf-262	405	39	2010	2010	NUM
gujaf-262	405	40	)	)	PUNCT
gujaf-262	405	41	.	.	PUNCT
gujaf-262	406	1	international	international	ADJ
gujaf-262	406	2	journal	journal	PROPN
gujaf-262	406	3	of	of	ADP
gujaf-262	406	4	education	education	NOUN
gujaf-262	406	5	and	and	CCONJ
gujaf-262	406	6	research	research	NOUN
gujaf-262	406	7	,	,	PUNCT
gujaf-262	406	8	vol	vol	NOUN
gujaf-262	406	9	.	.	PROPN
gujaf-262	406	10	1	1	NUM
gujaf-262	406	11	,	,	PUNCT
gujaf-262	406	12	no	no	INTJ
gujaf-262	406	13	.	.	NOUN
gujaf-262	406	14	10	10	NUM
gujaf-262	406	15	,	,	PUNCT
gujaf-262	406	16	1	1	NUM
gujaf-262	406	17	-	-	SYM
gujaf-262	406	18	18	18	NUM
gujaf-262	406	19	.	.	PUNCT
gujaf-262	407	1	https://www.jstor.org/stable/2326364	https://www.jstor.org/stable/2326364	NOUN
gujaf-262	407	2	https://www.jstor.org/stable/2326364	https://www.jstor.org/stable/2326364	PROPN
gujaf-262	407	3	http://ijecm.co.uk/	http://ijecm.co.uk/	PROPN
gujaf-262	407	4	https://ssrn.com/abstract=3110489	https://ssrn.com/abstract=3110489	PROPN
gujaf-262	407	5	66	66	NUM
gujaf-262	407	6	patrick	patrick	PROPN
gujaf-262	407	7	s	s	PROPN
gujaf-262	407	8	l.	l.	PROPN
gujaf-262	407	9	,	,	PUNCT
gujaf-262	407	10	&	&	CCONJ
gujaf-262	407	11	mukanzi	mukanzi	PROPN
gujaf-262	407	12	c.	c.	PROPN
gujaf-262	407	13	(	(	PUNCT
gujaf-262	407	14	2015	2015	NUM
gujaf-262	407	15	)	)	PUNCT
gujaf-262	407	16	assessment	assessment	NOUN
gujaf-262	407	17	of	of	ADP
gujaf-262	407	18	firm	firm	ADJ
gujaf-262	407	19	attributes	attribute	NOUN
gujaf-262	407	20	on	on	ADP
gujaf-262	407	21	shareholders	shareholder	NOUN
gujaf-262	407	22	’	'	PUNCT
gujaf-262	407	23	value	value	NOUN
gujaf-262	407	24	in	in	ADP
gujaf-262	407	25	listed	list	VERB
gujaf-262	407	26	banks	bank	NOUN
gujaf-262	407	27	in	in	ADP
gujaf-262	407	28	kenya	kenya	PROPN
gujaf-262	407	29	:	:	PUNCT
gujaf-262	407	30	an	an	DET
gujaf-262	407	31	empirical	empirical	ADJ
gujaf-262	407	32	analysis	analysis	NOUN
gujaf-262	407	33	.	.	PUNCT
gujaf-262	408	1	international	international	ADJ
gujaf-262	408	2	journal	journal	PROPN
gujaf-262	408	3	of	of	ADP
gujaf-262	408	4	management	management	PROPN
gujaf-262	408	5	research	research	PROPN
gujaf-262	408	6	&	&	CCONJ
gujaf-262	408	7	review	review	PROPN
gujaf-262	408	8	.	.	PUNCT
gujaf-262	409	1	ijmrr	ijmrr	PROPN
gujaf-262	409	2	/	/	SYM
gujaf-262	409	3	oct	oct	PROPN
gujaf-262	409	4	.	.	PROPN
gujaf-262	410	1	2015/	2015/	NUM
gujaf-262	410	2	volume	volume	NOUN
gujaf-262	410	3	5	5	NUM
gujaf-262	410	4	/	/	SYM
gujaf-262	410	5	issue	issue	NOUN
gujaf-262	410	6	10	10	NUM
gujaf-262	410	7	perera	perera	PROPN
gujaf-262	410	8	,	,	PUNCT
gujaf-262	410	9	skully	skully	ADV
gujaf-262	410	10	,	,	PUNCT
gujaf-262	410	11	&	&	CCONJ
gujaf-262	410	12	chaudrey	chaudrey	PROPN
gujaf-262	410	13	(	(	PUNCT
gujaf-262	410	14	2013	2013	NUM
gujaf-262	410	15	)	)	PUNCT
gujaf-262	410	16	.	.	PUNCT
gujaf-262	411	1	determinants	determinant	NOUN
gujaf-262	411	2	of	of	ADP
gujaf-262	411	3	commercial	commercial	ADJ
gujaf-262	411	4	bank	bank	NOUN
gujaf-262	411	5	profitability	profitability	NOUN
gujaf-262	411	6	:	:	PUNCT
gujaf-262	411	7	south	south	ADJ
gujaf-262	411	8	asian	asian	ADJ
gujaf-262	411	9	evidence	evidence	NOUN
gujaf-262	411	10	.	.	PUNCT
gujaf-262	412	1	https://www.researchgate.net/publication/272664886	https://www.researchgate.net/publication/272664886	PROPN
gujaf-262	412	2	perera	perera	PROPN
gujaf-262	412	3	l.	l.	PROPN
gujaf-262	412	4	a.	a.	PROPN
gujaf-262	412	5	s&morawakage	s&morawakage	PROPN
gujaf-262	412	6	p.	p.	PROPN
gujaf-262	412	7	s.	s.	PROPN
gujaf-262	413	1	(	(	PUNCT
gujaf-262	413	2	2016	2016	NUM
gujaf-262	413	3	)	)	PUNCT
gujaf-262	413	4	credit	credit	NOUN
gujaf-262	413	5	risk	risk	NOUN
gujaf-262	413	6	management	management	NOUN
gujaf-262	413	7	and	and	CCONJ
gujaf-262	413	8	shareholder	shareholder	NOUN
gujaf-262	413	9	value	value	NOUN
gujaf-262	413	10	creation	creation	NOUN
gujaf-262	413	11	:	:	PUNCT
gujaf-262	413	12	with	with	ADP
gujaf-262	413	13	special	special	ADJ
gujaf-262	413	14	reference	reference	NOUN
gujaf-262	413	15	to	to	ADP
gujaf-262	413	16	listed	list	VERB
gujaf-262	413	17	commercial	commercial	ADJ
gujaf-262	413	18	banks	bank	NOUN
gujaf-262	413	19	in	in	ADP
gujaf-262	413	20	sri	sri	PROPN
gujaf-262	413	21	lanka	lanka	PROPN
gujaf-262	413	22	.	.	PUNCT
gujaf-262	414	1	kelaniya	kelaniya	PROPN
gujaf-262	414	2	journal	journal	PROPN
gujaf-262	414	3	of	of	ADP
gujaf-262	414	4	management	management	NOUN
gujaf-262	414	5	,	,	PUNCT
gujaf-262	414	6	vol	vol	NOUN
gujaf-262	414	7	.	.	PROPN
gujaf-262	414	8	5	5	NUM
gujaf-262	414	9	no	no	NOUN
gujaf-262	414	10	.	.	NOUN
gujaf-262	414	11	2	2	NUM
gujaf-262	414	12	,	,	PUNCT
gujaf-262	414	13	salas&saurina	salas&saurina	NOUN
gujaf-262	414	14	(	(	PUNCT
gujaf-262	414	15	2002	2002	NUM
gujaf-262	414	16	)	)	PUNCT
gujaf-262	414	17	.	.	PUNCT
gujaf-262	415	1	credit	credit	NOUN
gujaf-262	415	2	risk	risk	NOUN
gujaf-262	415	3	in	in	ADP
gujaf-262	415	4	two	two	NUM
gujaf-262	415	5	institutional	institutional	ADJ
gujaf-262	415	6	regimes	regime	NOUN
gujaf-262	415	7	:	:	PUNCT
gujaf-262	415	8	spanish	spanish	ADJ
gujaf-262	415	9	commercial	commercial	ADJ
gujaf-262	415	10	and	and	CCONJ
gujaf-262	415	11	savings	saving	NOUN
gujaf-262	415	12	banks	bank	NOUN
gujaf-262	415	13	.	.	PUNCT
gujaf-262	416	1	journal	journal	PROPN
gujaf-262	416	2	of	of	ADP
gujaf-262	416	3	financial	financial	ADJ
gujaf-262	416	4	services	service	NOUN
gujaf-262	416	5	research	research	VERB
gujaf-262	416	6	22(3):203	22(3):203	NUM
gujaf-262	416	7	-	-	SYM
gujaf-262	416	8	224	224	NUM
gujaf-262	416	9	somoye	somoye	NOUN
gujaf-262	416	10	,	,	PUNCT
gujaf-262	416	11	r.o.c	r.o.c	NOUN
gujaf-262	416	12	.	.	PROPN
gujaf-262	416	13	,	,	PUNCT
gujaf-262	416	14	(	(	PUNCT
gujaf-262	416	15	2008	2008	NUM
gujaf-262	416	16	):	):	PUNCT
gujaf-262	416	17	the	the	DET
gujaf-262	416	18	performance	performance	NOUN
gujaf-262	416	19	of	of	ADP
gujaf-262	416	20	commercial	commercial	ADJ
gujaf-262	416	21	banks	bank	NOUN
gujaf-262	416	22	in	in	ADP
gujaf-262	416	23	postconsolidation	postconsolidation	NOUN
gujaf-262	416	24	period	period	NOUN
gujaf-262	416	25	in	in	ADP
gujaf-262	416	26	nigeria	nigeria	PROPN
gujaf-262	416	27	:	:	PUNCT
gujaf-262	416	28	an	an	DET
gujaf-262	416	29	empirical	empirical	ADJ
gujaf-262	416	30	review	review	NOUN
gujaf-262	416	31	.	.	PUNCT
gujaf-262	417	1	european	european	PROPN
gujaf-262	417	2	journal	journal	PROPN
gujaf-262	417	3	of	of	ADP
gujaf-262	417	4	economics	economic	NOUN
gujaf-262	417	5	,	,	PUNCT
gujaf-262	417	6	finance	finance	NOUN
gujaf-262	417	7	and	and	CCONJ
gujaf-262	417	8	administrative	administrative	ADJ
gujaf-262	417	9	sciences	science	NOUN
gujaf-262	417	10	,	,	PUNCT
gujaf-262	417	11	14	14	NUM
gujaf-262	417	12	,	,	PUNCT
gujaf-262	417	13	62	62	NUM
gujaf-262	417	14	-	-	SYM
gujaf-262	417	15	73	73	NUM
gujaf-262	417	16	spence	spence	NOUN
gujaf-262	417	17	(	(	PUNCT
gujaf-262	417	18	1973	1973	NUM
gujaf-262	417	19	)	)	PUNCT
gujaf-262	417	20	.	.	PUNCT
gujaf-262	418	1	job	job	NOUN
gujaf-262	418	2	market	market	NOUN
gujaf-262	418	3	signaling	signal	VERB
gujaf-262	418	4	.	.	PUNCT
gujaf-262	419	1	the	the	DET
gujaf-262	419	2	quarterly	quarterly	ADJ
gujaf-262	419	3	journal	journal	NOUN
gujaf-262	419	4	of	of	ADP
gujaf-262	419	5	economics	economic	NOUN
gujaf-262	419	6	,	,	PUNCT
gujaf-262	419	7	vol	vol	NOUN
gujaf-262	419	8	.	.	PROPN
gujaf-262	419	9	87	87	NUM
gujaf-262	419	10	,	,	PUNCT
gujaf-262	419	11	no	no	INTJ
gujaf-262	419	12	.	.	NOUN
gujaf-262	419	13	3	3	NUM
gujaf-262	419	14	suhaila	suhaila	PROPN
gujaf-262	419	15	,	,	PUNCT
gujaf-262	419	16	k.	k.	PROPN
gujaf-262	419	17	m.	m.	PROPN
gujaf-262	419	18	,	,	PUNCT
gujaf-262	419	19	mahmood	mahmood	PROPN
gujaf-262	419	20	,	,	PUNCT
gujaf-262	419	21	w	w	PROPN
gujaf-262	419	22	&	&	CCONJ
gujaf-262	419	23	mansor	mansor	PROPN
gujaf-262	419	24	w.	w.	PROPN
gujaf-262	419	25	(	(	PUNCT
gujaf-262	419	26	2008	2008	NUM
gujaf-262	419	27	)	)	PUNCT
gujaf-262	419	28	.	.	PUNCT
gujaf-262	420	1	capital	capital	NOUN
gujaf-262	420	2	structure	structure	NOUN
gujaf-262	420	3	and	and	CCONJ
gujaf-262	420	4	firmcharacteristics	firmcharacteristic	NOUN
gujaf-262	420	5	:	:	PUNCT
gujaf-262	420	6	some	some	DET
gujaf-262	420	7	evidence	evidence	NOUN
gujaf-262	420	8	from	from	ADP
gujaf-262	420	9	malaysian	malaysian	ADJ
gujaf-262	420	10	companies.www.mpra.ub.uni.muench	companies.www.mpra.ub.uni.muench	NOUN
gujaf-262	420	11	uwuigbe	uwuigbe	NOUN
gujaf-262	420	12	,	,	PUNCT
gujaf-262	420	13	o.r	o.r	PROPN
gujaf-262	420	14	.	.	PROPN
gujaf-262	420	15	(	(	PUNCT
gujaf-262	420	16	2011	2011	NUM
gujaf-262	420	17	)	)	PUNCT
gujaf-262	420	18	corporate	corporate	ADJ
gujaf-262	420	19	governance	governance	NOUN
gujaf-262	420	20	and	and	CCONJ
gujaf-262	420	21	financial	financial	ADJ
gujaf-262	420	22	performance	performance	NOUN
gujaf-262	420	23	of	of	ADP
gujaf-262	420	24	banks	bank	NOUN
gujaf-262	420	25	:	:	PUNCT
gujaf-262	420	26	a	a	DET
gujaf-262	420	27	study	study	NOUN
gujaf-262	420	28	of	of	ADP
gujaf-262	420	29	listed	list	VERB
gujaf-262	420	30	banks	bank	NOUN
gujaf-262	420	31	in	in	ADP
gujaf-262	420	32	nigeria	nigeria	PROPN
gujaf-262	420	33	(	(	PUNCT
gujaf-262	420	34	doctoral	doctoral	ADJ
gujaf-262	420	35	dissertation	dissertation	NOUN
gujaf-262	420	36	)	)	PUNCT
gujaf-262	420	37	covenant	covenant	NOUN
gujaf-262	420	38	university	university	NOUN
gujaf-262	420	39	.	.	PUNCT
gujaf-262	421	1	retrieved	retrieve	VERB
gujaf-262	421	2	from	from	ADP
gujaf-262	421	3	http://dspace.covenantuniversity.edu.ng	http://dspace.covenantuniversity.edu.ng	PROPN
gujaf-262	421	4	uwuigbe	uwuigbe	NOUN
gujaf-262	421	5	,	,	PUNCT
gujaf-262	421	6	o.r	o.r	PROPN
gujaf-262	421	7	.	.	PROPN
gujaf-262	422	1	(	(	PUNCT
gujaf-262	422	2	2013	2013	NUM
gujaf-262	422	3	)	)	PUNCT
gujaf-262	422	4	the	the	DET
gujaf-262	422	5	effects	effect	NOUN
gujaf-262	422	6	of	of	ADP
gujaf-262	422	7	board	board	NOUN
gujaf-262	422	8	size	size	NOUN
gujaf-262	422	9	and	and	CCONJ
gujaf-262	422	10	ceo	ceo	NOUN
gujaf-262	422	11	duality	duality	NOUN
gujaf-262	422	12	on	on	ADP
gujaf-262	422	13	firms	firm	NOUN
gujaf-262	422	14	’	'	PUNCT
gujaf-262	422	15	capital	capital	NOUN
gujaf-262	422	16	structure	structure	NOUN
gujaf-262	422	17	:	:	PUNCT
gujaf-262	422	18	a	a	DET
gujaf-262	422	19	study	study	NOUN
gujaf-262	422	20	of	of	ADP
gujaf-262	422	21	selected	select	VERB
gujaf-262	422	22	listed	list	VERB
gujaf-262	422	23	firms	firm	NOUN
gujaf-262	422	24	in	in	ADP
gujaf-262	422	25	nigeria	nigeria	PROPN
gujaf-262	422	26	.	.	PUNCT
gujaf-262	423	1	asian	asian	ADJ
gujaf-262	423	2	economic	economic	ADJ
gujaf-262	423	3	and	and	CCONJ
gujaf-262	423	4	financial	financial	ADJ
gujaf-262	423	5	review	review	NOUN
gujaf-262	423	6	,	,	PUNCT
gujaf-262	423	7	vol	vol	NOUN
gujaf-262	423	8	.	.	PROPN
gujaf-262	423	9	3	3	NUM
gujaf-262	423	10	,	,	PUNCT
gujaf-262	423	11	(	(	PUNCT
gujaf-262	423	12	8)	8)	NUM
gujaf-262	423	13	:	:	PUNCT
gujaf-262	423	14	1033	1033	NUM
gujaf-262	423	15	-	-	SYM
gujaf-262	423	16	1043	1043	NUM
gujaf-262	423	17	weiss	weiss	NOUN
gujaf-262	423	18	,	,	PUNCT
gujaf-262	423	19	(	(	PUNCT
gujaf-262	423	20	1995	1995	NUM
gujaf-262	423	21	)	)	PUNCT
gujaf-262	423	22	.	.	PUNCT
gujaf-262	424	1	human	human	ADJ
gujaf-262	424	2	capital	capital	NOUN
gujaf-262	424	3	vs.	vs.	ADP
gujaf-262	424	4	signalling	signal	VERB
gujaf-262	424	5	explanations	explanation	NOUN
gujaf-262	424	6	of	of	ADP
gujaf-262	424	7	wages	wage	NOUN
gujaf-262	424	8	.	.	PUNCT
gujaf-262	425	1	journal	journal	NOUN
gujaf-262	425	2	of	of	ADP
gujaf-262	425	3	economic	economic	ADJ
gujaf-262	425	4	perspectives	perspective	NOUN
gujaf-262	425	5	vol	vol	NOUN
gujaf-262	425	6	.	.	PROPN
gujaf-262	426	1	9	9	NUM
gujaf-262	426	2	,	,	PUNCT
gujaf-262	426	3	no	no	INTJ
gujaf-262	426	4	.	.	NOUN
gujaf-262	426	5	4	4	NUM
gujaf-262	426	6	,	,	PUNCT
gujaf-262	426	7	fall	fall	VERB
gujaf-262	426	8	1995	1995	NUM
gujaf-262	426	9	(	(	PUNCT
gujaf-262	426	10	pp	pp	ADJ
gujaf-262	426	11	.	.	PUNCT
gujaf-262	427	1	133	133	NUM
gujaf-262	427	2	-	-	SYM
gujaf-262	427	3	154	154	NUM
gujaf-262	427	4	yudistira	yudistira	NOUN
gujaf-262	427	5	d	d	PROPN
gujaf-262	427	6	,	,	PUNCT
gujaf-262	427	7	(	(	PUNCT
gujaf-262	427	8	2003	2003	NUM
gujaf-262	427	9	)	)	PUNCT
gujaf-262	427	10	efficiency	efficiency	NOUN
gujaf-262	427	11	in	in	ADP
gujaf-262	427	12	islamic	islamic	ADJ
gujaf-262	427	13	banking	banking	NOUN
gujaf-262	427	14	:	:	PUNCT
gujaf-262	427	15	an	an	DET
gujaf-262	427	16	empirical	empirical	ADJ
gujaf-262	427	17	analysis	analysis	NOUN
gujaf-262	427	18	of	of	ADP
gujaf-262	427	19	18	18	NUM
gujaf-262	427	20	banks	bank	NOUN
gujaf-262	427	21	,	,	PUNCT
gujaf-262	427	22	2003	2003	NUM
gujaf-262	427	23	.	.	PUNCT
gujaf-262	428	1	https://www.researchgate.net/publication/272664886	https://www.researchgate.net/publication/272664886	PROPN
gujaf-262	429	1	https://www.researchgate.net/journal/1573-0735_journal_of_financial_services_research	https://www.researchgate.net/journal/1573-0735_journal_of_financial_services_research	PROPN
gujaf-262	429	2	http://dspace.covenantuniversity.edu.ng/	http://dspace.covenantuniversity.edu.ng/	VERB
gujaf-262	429	3	https://www.aeaweb.org/issues/224	https://www.aeaweb.org/issues/224	PROPN
gujaf-262	429	4	https://www.aeaweb.org/issues/224	https://www.aeaweb.org/issues/224	PROPN
gujaf-262	429	5	https://www.aeaweb.org/issues/224	https://www.aeaweb.org/issues/224	PROPN