id	sid	tid	token	lemma	pos
gujaf-284	1	1	gusau	gusau	PROPN
gujaf-284	1	2	journal	journal	NOUN
gujaf-284	1	3	of	of	ADP
gujaf-284	1	4	accounting	accounting	NOUN
gujaf-284	1	5	and	and	CCONJ
gujaf-284	1	6	finance	finance	NOUN
gujaf-284	1	7	(	(	PUNCT
gujaf-284	1	8	gujaf	gujaf	NOUN
gujaf-284	1	9	)	)	PUNCT
gujaf-284	1	10	vol	vol	NOUN
gujaf-284	1	11	.	.	NOUN
gujaf-284	2	1	5	5	NUM
gujaf-284	2	2	issue	issue	NOUN
gujaf-284	2	3	1	1	NUM
gujaf-284	2	4	,	,	PUNCT
gujaf-284	2	5	april	april	PROPN
gujaf-284	2	6	,	,	PUNCT
gujaf-284	2	7	2024	2024	NUM
gujaf-284	2	8	issn	issn	X
gujaf-284	2	9	:	:	PUNCT
gujaf-284	2	10	2756	2756	NUM
gujaf-284	2	11	-	-	PUNCT
gujaf-284	2	12	665x	665x	NOUN
gujaf-284	2	13	a	a	DET
gujaf-284	2	14	publication	publication	NOUN
gujaf-284	2	15	of	of	ADP
gujaf-284	2	16	department	department	NOUN
gujaf-284	2	17	of	of	ADP
gujaf-284	2	18	accounting	accounting	NOUN
gujaf-284	2	19	and	and	CCONJ
gujaf-284	2	20	finance	finance	NOUN
gujaf-284	2	21	,	,	PUNCT
gujaf-284	2	22	faculty	faculty	NOUN
gujaf-284	2	23	of	of	ADP
gujaf-284	2	24	management	management	NOUN
gujaf-284	2	25	and	and	CCONJ
gujaf-284	2	26	social	social	ADJ
gujaf-284	2	27	sciences	science	NOUN
gujaf-284	2	28	,	,	PUNCT
gujaf-284	2	29	federal	federal	ADJ
gujaf-284	2	30	university	university	NOUN
gujaf-284	2	31	gusau	gusau	NOUN
gujaf-284	2	32	,	,	PUNCT
gujaf-284	2	33	zamfara	zamfara	PROPN
gujaf-284	2	34	state	state	PROPN
gujaf-284	2	35	-nigeria	-nigeria	PROPN
gujaf-284	2	36	gusau	gusau	ADJ
gujaf-284	2	37	journal	journal	NOUN
gujaf-284	2	38	of	of	ADP
gujaf-284	2	39	accounting	accounting	NOUN
gujaf-284	2	40	and	and	CCONJ
gujaf-284	2	41	finance	finance	NOUN
gujaf-284	2	42	,	,	PUNCT
gujaf-284	2	43	vol	vol	NOUN
gujaf-284	2	44	.	.	PROPN
gujaf-284	2	45	5	5	NUM
gujaf-284	2	46	,	,	PUNCT
gujaf-284	2	47	issue	issue	NOUN
gujaf-284	2	48	1	1	NUM
gujaf-284	2	49	,	,	PUNCT
gujaf-284	2	50	april	april	PROPN
gujaf-284	2	51	,	,	PUNCT
gujaf-284	2	52	2024	2024	NUM
gujaf-284	2	53	ii	ii	NUM
gujaf-284	2	54	©	©	PROPN
gujaf-284	2	55	department	department	PROPN
gujaf-284	2	56	of	of	ADP
gujaf-284	2	57	accounting	accounting	NOUN
gujaf-284	2	58	and	and	CCONJ
gujaf-284	2	59	finance	finance	NOUN
gujaf-284	2	60	vol	vol	NOUN
gujaf-284	2	61	.	.	PUNCT
gujaf-284	2	62	5	5	NUM
gujaf-284	2	63	issue	issue	NOUN
gujaf-284	2	64	1	1	NUM
gujaf-284	2	65	april	april	PROPN
gujaf-284	2	66	,	,	PUNCT
gujaf-284	2	67	2024	2024	NUM
gujaf-284	2	68	issn	issn	X
gujaf-284	2	69	:	:	PUNCT
gujaf-284	2	70	2756	2756	NUM
gujaf-284	2	71	-	-	PUNCT
gujaf-284	2	72	665x	665x	NOUN
gujaf-284	2	73	a	a	DET
gujaf-284	2	74	publication	publication	NOUN
gujaf-284	2	75	of	of	ADP
gujaf-284	2	76	department	department	NOUN
gujaf-284	2	77	of	of	ADP
gujaf-284	2	78	accounting	accounting	NOUN
gujaf-284	2	79	and	and	CCONJ
gujaf-284	2	80	finance	finance	NOUN
gujaf-284	2	81	,	,	PUNCT
gujaf-284	2	82	faculty	faculty	NOUN
gujaf-284	2	83	of	of	ADP
gujaf-284	2	84	management	management	NOUN
gujaf-284	2	85	and	and	CCONJ
gujaf-284	2	86	social	social	ADJ
gujaf-284	2	87	sciences	science	NOUN
gujaf-284	2	88	,	,	PUNCT
gujaf-284	2	89	federal	federal	ADJ
gujaf-284	2	90	university	university	NOUN
gujaf-284	2	91	gusau	gusau	NOUN
gujaf-284	2	92	,	,	PUNCT
gujaf-284	2	93	zamfara	zamfara	PROPN
gujaf-284	2	94	state	state	NOUN
gujaf-284	2	95	-nigeria	-nigeria	PROPN
gujaf-284	2	96	all	all	DET
gujaf-284	2	97	rights	right	NOUN
gujaf-284	2	98	reserved	reserve	VERB
gujaf-284	2	99	except	except	SCONJ
gujaf-284	2	100	for	for	ADP
gujaf-284	2	101	academic	academic	ADJ
gujaf-284	2	102	purposes	purpose	NOUN
gujaf-284	2	103	no	no	DET
gujaf-284	2	104	part	part	NOUN
gujaf-284	2	105	or	or	CCONJ
gujaf-284	2	106	whole	whole	NOUN
gujaf-284	2	107	of	of	ADP
gujaf-284	2	108	this	this	DET
gujaf-284	2	109	publication	publication	NOUN
gujaf-284	2	110	is	be	AUX
gujaf-284	2	111	allowed	allow	VERB
gujaf-284	2	112	to	to	PART
gujaf-284	2	113	be	be	AUX
gujaf-284	2	114	reproduced	reproduce	VERB
gujaf-284	2	115	,	,	PUNCT
gujaf-284	2	116	stored	store	VERB
gujaf-284	2	117	in	in	ADP
gujaf-284	2	118	a	a	DET
gujaf-284	2	119	retrieval	retrieval	NOUN
gujaf-284	2	120	system	system	NOUN
gujaf-284	2	121	or	or	CCONJ
gujaf-284	2	122	transmitted	transmit	VERB
gujaf-284	2	123	in	in	ADP
gujaf-284	2	124	any	any	DET
gujaf-284	2	125	form	form	NOUN
gujaf-284	2	126	or	or	CCONJ
gujaf-284	2	127	by	by	ADP
gujaf-284	2	128	any	any	DET
gujaf-284	2	129	means	mean	NOUN
gujaf-284	2	130	be	be	AUX
gujaf-284	2	131	it	it	PRON
gujaf-284	2	132	mechanical	mechanical	ADJ
gujaf-284	2	133	,	,	PUNCT
gujaf-284	2	134	electrical	electrical	ADJ
gujaf-284	2	135	,	,	PUNCT
gujaf-284	2	136	photocopying	photocopying	NOUN
gujaf-284	2	137	,	,	PUNCT
gujaf-284	2	138	recording	recording	NOUN
gujaf-284	2	139	or	or	CCONJ
gujaf-284	2	140	otherwise	otherwise	ADV
gujaf-284	2	141	,	,	PUNCT
gujaf-284	2	142	without	without	ADP
gujaf-284	2	143	prior	prior	ADJ
gujaf-284	2	144	permission	permission	NOUN
gujaf-284	2	145	of	of	ADP
gujaf-284	2	146	the	the	DET
gujaf-284	2	147	copyright	copyright	NOUN
gujaf-284	2	148	owner	owner	NOUN
gujaf-284	2	149	.	.	PUNCT
gujaf-284	3	1	published	publish	VERB
gujaf-284	3	2	and	and	CCONJ
gujaf-284	3	3	printed	print	VERB
gujaf-284	3	4	by	by	ADP
gujaf-284	3	5	ahmadu	ahmadu	PROPN
gujaf-284	3	6	bello	bello	PROPN
gujaf-284	3	7	university	university	NOUN
gujaf-284	3	8	press	press	NOUN
gujaf-284	3	9	limited	limit	VERB
gujaf-284	3	10	,	,	PUNCT
gujaf-284	3	11	zaria	zaria	PROPN
gujaf-284	3	12	,	,	PUNCT
gujaf-284	3	13	kaduna	kaduna	PROPN
gujaf-284	3	14	state	state	PROPN
gujaf-284	3	15	,	,	PUNCT
gujaf-284	3	16	nigeria	nigeria	PROPN
gujaf-284	3	17	.	.	PUNCT
gujaf-284	4	1	tel	tel	ADP
gujaf-284	4	2	:	:	PUNCT
gujaf-284	4	3	08065949711	08065949711	NUM
gujaf-284	4	4	e	e	NOUN
gujaf-284	4	5	-	-	NOUN
gujaf-284	4	6	mail	mail	NOUN
gujaf-284	4	7	:	:	PUNCT
gujaf-284	4	8	abupress@abu.edu.ng	abupress@abu.edu.ng	PROPN
gujaf-284	4	9	info@abupress.com.ng	info@abupress.com.ng	NOUN
gujaf-284	4	10	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-284	5	1	website	website	NOUN
gujaf-284	5	2	:	:	PUNCT
gujaf-284	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-284	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-284	5	5	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-284	5	6	gusau	gusau	ADJ
gujaf-284	5	7	journal	journal	NOUN
gujaf-284	5	8	of	of	ADP
gujaf-284	5	9	accounting	accounting	NOUN
gujaf-284	5	10	and	and	CCONJ
gujaf-284	5	11	finance	finance	NOUN
gujaf-284	5	12	,	,	PUNCT
gujaf-284	5	13	vol	vol	NOUN
gujaf-284	5	14	.	.	PROPN
gujaf-284	5	15	5	5	NUM
gujaf-284	5	16	,	,	PUNCT
gujaf-284	5	17	issue	issue	NOUN
gujaf-284	5	18	1	1	NUM
gujaf-284	5	19	,	,	PUNCT
gujaf-284	5	20	april	april	PROPN
gujaf-284	5	21	,	,	PUNCT
gujaf-284	5	22	2024	2024	NUM
gujaf-284	5	23	iii	iii	NUM
gujaf-284	5	24	editorial	editorial	PROPN
gujaf-284	5	25	board	board	NOUN
gujaf-284	5	26	editor	editor	NOUN
gujaf-284	5	27	-	-	PUNCT
gujaf-284	5	28	in	in	ADP
gujaf-284	5	29	-	-	PUNCT
gujaf-284	5	30	chief	chief	NOUN
gujaf-284	5	31	:	:	PUNCT
gujaf-284	6	1	prof	prof	PROPN
gujaf-284	6	2	.	.	PUNCT
gujaf-284	6	3	shehu	shehu	PROPN
gujaf-284	6	4	usman	usman	PROPN
gujaf-284	6	5	hassan	hassan	PROPN
gujaf-284	6	6	department	department	PROPN
gujaf-284	6	7	of	of	ADP
gujaf-284	6	8	accounting	accounting	PROPN
gujaf-284	6	9	,	,	PUNCT
gujaf-284	6	10	federal	federal	ADJ
gujaf-284	6	11	university	university	PROPN
gujaf-284	6	12	of	of	ADP
gujaf-284	6	13	kashere	kashere	PROPN
gujaf-284	6	14	,	,	PUNCT
gujaf-284	6	15	gombe	gombe	ADJ
gujaf-284	6	16	state	state	NOUN
gujaf-284	6	17	.	.	PUNCT
gujaf-284	7	1	associate	associate	NOUN
gujaf-284	7	2	editor	editor	NOUN
gujaf-284	7	3	:	:	PUNCT
gujaf-284	7	4	dr	dr	PROPN
gujaf-284	7	5	.	.	PROPN
gujaf-284	7	6	muhammad	muhammad	PROPN
gujaf-284	7	7	mustapha	mustapha	PROPN
gujaf-284	7	8	bagudo	bagudo	PROPN
gujaf-284	7	9	department	department	PROPN
gujaf-284	7	10	of	of	ADP
gujaf-284	7	11	accounting	accounting	PROPN
gujaf-284	7	12	,	,	PUNCT
gujaf-284	7	13	ahmadu	ahmadu	PROPN
gujaf-284	7	14	bello	bello	PROPN
gujaf-284	7	15	university	university	PROPN
gujaf-284	7	16	zaria	zaria	PROPN
gujaf-284	7	17	,	,	PUNCT
gujaf-284	7	18	kaduna	kaduna	PROPN
gujaf-284	7	19	state	state	PROPN
gujaf-284	7	20	.	.	PUNCT
gujaf-284	8	1	managing	manage	VERB
gujaf-284	8	2	editor	editor	NOUN
gujaf-284	8	3	:	:	PUNCT
gujaf-284	8	4	umar	umar	PROPN
gujaf-284	8	5	farouk	farouk	PROPN
gujaf-284	8	6	abdulkarim	abdulkarim	PROPN
gujaf-284	8	7	department	department	PROPN
gujaf-284	8	8	of	of	ADP
gujaf-284	8	9	accounting	accounting	NOUN
gujaf-284	8	10	and	and	CCONJ
gujaf-284	8	11	finance	finance	NOUN
gujaf-284	8	12	,	,	PUNCT
gujaf-284	8	13	federal	federal	ADJ
gujaf-284	8	14	university	university	NOUN
gujaf-284	8	15	gusau	gusau	PROPN
gujaf-284	8	16	,	,	PUNCT
gujaf-284	8	17	zamfara	zamfara	PROPN
gujaf-284	8	18	state	state	PROPN
gujaf-284	8	19	.	.	PUNCT
gujaf-284	9	1	editorial	editorial	PROPN
gujaf-284	9	2	board	board	NOUN
gujaf-284	9	3	prof.ahmad	prof.ahmad	PROPN
gujaf-284	9	4	modu	modu	PROPN
gujaf-284	9	5	kumshe	kumshe	PROPN
gujaf-284	9	6	department	department	PROPN
gujaf-284	9	7	of	of	ADP
gujaf-284	9	8	accounting	accounting	PROPN
gujaf-284	9	9	,	,	PUNCT
gujaf-284	9	10	university	university	NOUN
gujaf-284	9	11	of	of	ADP
gujaf-284	9	12	maiduguri	maiduguri	PROPN
gujaf-284	9	13	,	,	PUNCT
gujaf-284	9	14	borno	borno	PROPN
gujaf-284	9	15	state	state	PROPN
gujaf-284	9	16	.	.	PUNCT
gujaf-284	10	1	prof	prof	PROPN
gujaf-284	10	2	ugochukwu	ugochukwu	PROPN
gujaf-284	10	3	c.	c.	PROPN
gujaf-284	10	4	nzewi	nzewi	VERB
gujaf-284	10	5	department	department	PROPN
gujaf-284	10	6	of	of	ADP
gujaf-284	10	7	accounting	accounting	PROPN
gujaf-284	10	8	,	,	PUNCT
gujaf-284	10	9	paul	paul	PROPN
gujaf-284	10	10	university	university	PROPN
gujaf-284	10	11	awka	awka	NOUN
gujaf-284	10	12	,	,	PUNCT
gujaf-284	10	13	anambra	anambra	PROPN
gujaf-284	10	14	state	state	PROPN
gujaf-284	10	15	.	.	PUNCT
gujaf-284	11	1	prof	prof	PROPN
gujaf-284	11	2	kabir	kabir	PROPN
gujaf-284	11	3	tahir	tahir	PROPN
gujaf-284	11	4	hamid	hamid	PROPN
gujaf-284	11	5	department	department	PROPN
gujaf-284	11	6	of	of	ADP
gujaf-284	11	7	accounting	accounting	PROPN
gujaf-284	11	8	,	,	PUNCT
gujaf-284	11	9	bayero	bayero	PROPN
gujaf-284	11	10	university	university	PROPN
gujaf-284	11	11	,	,	PUNCT
gujaf-284	11	12	kano	kano	PROPN
gujaf-284	11	13	,	,	PUNCT
gujaf-284	11	14	kano	kano	PROPN
gujaf-284	11	15	state	state	PROPN
gujaf-284	11	16	.	.	PUNCT
gujaf-284	12	1	prof	prof	PROPN
gujaf-284	12	2	.	.	PUNCT
gujaf-284	13	1	ekoja	ekoja	PROPN
gujaf-284	13	2	b.	b.	PROPN
gujaf-284	13	3	ekoja	ekoja	PROPN
gujaf-284	13	4	department	department	PROPN
gujaf-284	13	5	of	of	ADP
gujaf-284	13	6	accounting	accounting	PROPN
gujaf-284	13	7	,	,	PUNCT
gujaf-284	13	8	university	university	PROPN
gujaf-284	13	9	of	of	ADP
gujaf-284	13	10	jos	jos	PROPN
gujaf-284	13	11	.	.	PROPN
gujaf-284	13	12	prof	prof	PROPN
gujaf-284	13	13	.	.	PUNCT
gujaf-284	14	1	clifford	clifford	PROPN
gujaf-284	14	2	ofurum	ofurum	PROPN
gujaf-284	14	3	department	department	PROPN
gujaf-284	14	4	of	of	ADP
gujaf-284	14	5	accounting	accounting	PROPN
gujaf-284	14	6	,	,	PUNCT
gujaf-284	14	7	university	university	NOUN
gujaf-284	14	8	of	of	ADP
gujaf-284	14	9	portharcourt	portharcourt	PROPN
gujaf-284	14	10	,	,	PUNCT
gujaf-284	14	11	rivers	river	NOUN
gujaf-284	14	12	state	state	PROPN
gujaf-284	14	13	.	.	PUNCT
gujaf-284	15	1	prof	prof	PROPN
gujaf-284	15	2	.	.	PUNCT
gujaf-284	16	1	ahmad	ahmad	PROPN
gujaf-284	16	2	bello	bello	PROPN
gujaf-284	16	3	dogarawa	dogarawa	PROPN
gujaf-284	16	4	department	department	PROPN
gujaf-284	16	5	of	of	ADP
gujaf-284	16	6	accounting	accounting	NOUN
gujaf-284	16	7	,	,	PUNCT
gujaf-284	16	8	ahmadu	ahmadu	PROPN
gujaf-284	16	9	bello	bello	PROPN
gujaf-284	16	10	university	university	PROPN
gujaf-284	16	11	zaria	zaria	PROPN
gujaf-284	16	12	.	.	PUNCT
gujaf-284	17	1	prof	prof	PROPN
gujaf-284	17	2	.	.	PUNCT
gujaf-284	18	1	yusuf	yusuf	PROPN
gujaf-284	18	2	.	.	PUNCT
gujaf-284	19	1	b.	b.	PROPN
gujaf-284	19	2	rahman	rahman	PROPN
gujaf-284	19	3	department	department	PROPN
gujaf-284	19	4	of	of	ADP
gujaf-284	19	5	accounting	accounting	PROPN
gujaf-284	19	6	,	,	PUNCT
gujaf-284	19	7	lagos	lagos	NOUN
gujaf-284	19	8	state	state	PROPN
gujaf-284	19	9	university	university	PROPN
gujaf-284	19	10	,	,	PUNCT
gujaf-284	19	11	lagos	lagos	NOUN
gujaf-284	19	12	state	state	NOUN
gujaf-284	19	13	.	.	PUNCT
gujaf-284	20	1	gusau	gusau	PROPN
gujaf-284	20	2	journal	journal	PROPN
gujaf-284	20	3	of	of	ADP
gujaf-284	20	4	accounting	accounting	NOUN
gujaf-284	20	5	and	and	CCONJ
gujaf-284	20	6	finance	finance	NOUN
gujaf-284	20	7	,	,	PUNCT
gujaf-284	20	8	vol	vol	NOUN
gujaf-284	20	9	.	.	PROPN
gujaf-284	20	10	5	5	NUM
gujaf-284	20	11	,	,	PUNCT
gujaf-284	20	12	issue	issue	NOUN
gujaf-284	20	13	1	1	NUM
gujaf-284	20	14	,	,	PUNCT
gujaf-284	20	15	april	april	PROPN
gujaf-284	20	16	,	,	PUNCT
gujaf-284	20	17	2024	2024	NUM
gujaf-284	20	18	iv	iv	NUM
gujaf-284	20	19	prof	prof	NOUN
gujaf-284	20	20	.	.	PUNCT
gujaf-284	21	1	suleiman	suleiman	PROPN
gujaf-284	21	2	a.	a.	PROPN
gujaf-284	21	3	s.	s.	PROPN
gujaf-284	21	4	aruwa	aruwa	PROPN
gujaf-284	21	5	department	department	PROPN
gujaf-284	21	6	of	of	ADP
gujaf-284	21	7	accounting	accounting	PROPN
gujaf-284	21	8	,	,	PUNCT
gujaf-284	21	9	nasarawa	nasarawa	PROPN
gujaf-284	21	10	state	state	PROPN
gujaf-284	21	11	university	university	PROPN
gujaf-284	21	12	,	,	PUNCT
gujaf-284	21	13	keffi	keffi	PROPN
gujaf-284	21	14	,	,	PUNCT
gujaf-284	21	15	nasarawa	nasarawa	PROPN
gujaf-284	21	16	state	state	PROPN
gujaf-284	21	17	.	.	PUNCT
gujaf-284	22	1	prof	prof	PROPN
gujaf-284	22	2	.	.	PUNCT
gujaf-284	23	1	muhammad	muhammad	PROPN
gujaf-284	23	2	junaidu	junaidu	PROPN
gujaf-284	23	3	kurawa	kurawa	PROPN
gujaf-284	23	4	department	department	PROPN
gujaf-284	23	5	of	of	ADP
gujaf-284	23	6	accounting	accounting	PROPN
gujaf-284	23	7	,	,	PUNCT
gujaf-284	23	8	bayero	bayero	PROPN
gujaf-284	23	9	university	university	PROPN
gujaf-284	23	10	kano	kano	PROPN
gujaf-284	23	11	,	,	PUNCT
gujaf-284	23	12	kano	kano	PROPN
gujaf-284	23	13	state	state	PROPN
gujaf-284	23	14	.	.	PUNCT
gujaf-284	24	1	prof	prof	PROPN
gujaf-284	24	2	.	.	PUNCT
gujaf-284	25	1	muhammad	muhammad	PROPN
gujaf-284	25	2	habibu	habibu	ADJ
gujaf-284	25	3	sabari	sabari	PROPN
gujaf-284	25	4	department	department	PROPN
gujaf-284	25	5	of	of	ADP
gujaf-284	25	6	accounting	accounting	NOUN
gujaf-284	25	7	,	,	PUNCT
gujaf-284	25	8	ahmadu	ahmadu	PROPN
gujaf-284	25	9	bello	bello	PROPN
gujaf-284	25	10	university	university	PROPN
gujaf-284	25	11	,	,	PUNCT
gujaf-284	25	12	zaria	zaria	PROPN
gujaf-284	25	13	.	.	PUNCT
gujaf-284	25	14	prof	prof	PROPN
gujaf-284	25	15	.	.	PUNCT
gujaf-284	26	1	okpanachi	okpanachi	PROPN
gujaf-284	26	2	joshua	joshua	PROPN
gujaf-284	26	3	department	department	PROPN
gujaf-284	26	4	of	of	ADP
gujaf-284	26	5	accounting	accounting	NOUN
gujaf-284	26	6	and	and	CCONJ
gujaf-284	26	7	management	management	NOUN
gujaf-284	26	8	,	,	PUNCT
gujaf-284	26	9	nigerian	nigerian	ADJ
gujaf-284	26	10	defence	defence	PROPN
gujaf-284	26	11	academy	academy	PROPN
gujaf-284	26	12	,	,	PUNCT
gujaf-284	26	13	kaduna	kaduna	PROPN
gujaf-284	26	14	.	.	PROPN
gujaf-284	26	15	prof	prof	PROPN
gujaf-284	26	16	.	.	PUNCT
gujaf-284	27	1	hassan	hassan	PROPN
gujaf-284	27	2	ibrahim	ibrahim	PROPN
gujaf-284	27	3	department	department	PROPN
gujaf-284	27	4	of	of	ADP
gujaf-284	27	5	accounting	accounting	PROPN
gujaf-284	27	6	,	,	PUNCT
gujaf-284	27	7	ibb	ibb	NOUN
gujaf-284	27	8	university	university	NOUN
gujaf-284	27	9	,	,	PUNCT
gujaf-284	27	10	lapai	lapai	NOUN
gujaf-284	27	11	,	,	PUNCT
gujaf-284	27	12	niger	niger	NOUN
gujaf-284	27	13	state	state	NOUN
gujaf-284	27	14	.	.	PUNCT
gujaf-284	28	1	prof	prof	PROPN
gujaf-284	28	2	.	.	PUNCT
gujaf-284	29	1	ifeoma	ifeoma	PROPN
gujaf-284	29	2	mary	mary	PROPN
gujaf-284	29	3	okwo	okwo	PROPN
gujaf-284	29	4	department	department	PROPN
gujaf-284	29	5	of	of	ADP
gujaf-284	29	6	accounting	accounting	PROPN
gujaf-284	29	7	,	,	PUNCT
gujaf-284	29	8	enugu	enugu	PROPN
gujaf-284	29	9	state	state	PROPN
gujaf-284	29	10	university	university	PROPN
gujaf-284	29	11	of	of	ADP
gujaf-284	29	12	science	science	NOUN
gujaf-284	29	13	and	and	CCONJ
gujaf-284	29	14	technology	technology	NOUN
gujaf-284	29	15	,	,	PUNCT
gujaf-284	29	16	enugu	enugu	PROPN
gujaf-284	29	17	state	state	PROPN
gujaf-284	29	18	.	.	PUNCT
gujaf-284	30	1	prof	prof	PROPN
gujaf-284	30	2	.	.	PROPN
gujaf-284	31	1	aminu	aminu	PROPN
gujaf-284	31	2	isah	isah	PROPN
gujaf-284	31	3	department	department	PROPN
gujaf-284	31	4	of	of	ADP
gujaf-284	31	5	accounting	accounting	PROPN
gujaf-284	31	6	,	,	PUNCT
gujaf-284	31	7	bayero	bayero	PROPN
gujaf-284	31	8	university	university	PROPN
gujaf-284	31	9	,	,	PUNCT
gujaf-284	31	10	kano	kano	PROPN
gujaf-284	31	11	,	,	PUNCT
gujaf-284	31	12	kano	kano	PROPN
gujaf-284	31	13	state	state	PROPN
gujaf-284	31	14	.	.	PUNCT
gujaf-284	32	1	prof	prof	PROPN
gujaf-284	32	2	.	.	PUNCT
gujaf-284	33	1	ahmadu	ahmadu	PROPN
gujaf-284	33	2	bello	bello	PROPN
gujaf-284	33	3	department	department	PROPN
gujaf-284	33	4	of	of	ADP
gujaf-284	33	5	accounting	accounting	NOUN
gujaf-284	33	6	,	,	PUNCT
gujaf-284	33	7	ahmadu	ahmadu	PROPN
gujaf-284	33	8	bello	bello	PROPN
gujaf-284	33	9	university	university	PROPN
gujaf-284	33	10	,	,	PUNCT
gujaf-284	33	11	zaria	zaria	PROPN
gujaf-284	33	12	.	.	PUNCT
gujaf-284	34	1	prof	prof	PROPN
gujaf-284	34	2	.	.	PUNCT
gujaf-284	35	1	musa	musa	PROPN
gujaf-284	35	2	yelwa	yelwa	PROPN
gujaf-284	35	3	abubakar	abubakar	PROPN
gujaf-284	35	4	department	department	PROPN
gujaf-284	35	5	of	of	ADP
gujaf-284	35	6	accounting	accounting	PROPN
gujaf-284	35	7	,	,	PUNCT
gujaf-284	35	8	usmanu	usmanu	PROPN
gujaf-284	35	9	danfodiyo	danfodiyo	PROPN
gujaf-284	35	10	university	university	PROPN
gujaf-284	35	11	,	,	PUNCT
gujaf-284	35	12	sokoto	sokoto	PROPN
gujaf-284	35	13	state	state	PROPN
gujaf-284	35	14	.	.	PUNCT
gujaf-284	36	1	prof	prof	PROPN
gujaf-284	36	2	.	.	PUNCT
gujaf-284	37	1	salisu	salisu	PROPN
gujaf-284	37	2	abubakar	abubakar	PROPN
gujaf-284	37	3	department	department	PROPN
gujaf-284	37	4	of	of	ADP
gujaf-284	37	5	accounting	accounting	NOUN
gujaf-284	37	6	,	,	PUNCT
gujaf-284	37	7	ahmadu	ahmadu	PROPN
gujaf-284	37	8	bello	bello	PROPN
gujaf-284	37	9	university	university	PROPN
gujaf-284	37	10	zaria	zaria	PROPN
gujaf-284	37	11	,	,	PUNCT
gujaf-284	37	12	kaduna	kaduna	PROPN
gujaf-284	37	13	state	state	PROPN
gujaf-284	37	14	.	.	PUNCT
gujaf-284	38	1	prof	prof	PROPN
gujaf-284	38	2	.	.	PUNCT
gujaf-284	39	1	sunusi	sunusi	PROPN
gujaf-284	39	2	sa'ad	sa'ad	PROPN
gujaf-284	39	3	ahmad	ahmad	PROPN
gujaf-284	39	4	department	department	PROPN
gujaf-284	39	5	of	of	ADP
gujaf-284	39	6	accounting	accounting	PROPN
gujaf-284	39	7	,	,	PUNCT
gujaf-284	39	8	federal	federal	ADJ
gujaf-284	39	9	university	university	NOUN
gujaf-284	39	10	dutse	dutse	NOUN
gujaf-284	39	11	,	,	PUNCT
gujaf-284	39	12	jigawa	jigawa	PROPN
gujaf-284	39	13	state	state	PROPN
gujaf-284	39	14	.	.	PUNCT
gujaf-284	40	1	prof	prof	PROPN
gujaf-284	40	2	.	.	PUNCT
gujaf-284	41	1	isaq	isaq	PROPN
gujaf-284	41	2	alhaji	alhaji	PROPN
gujaf-284	41	3	samaila	samaila	PROPN
gujaf-284	41	4	department	department	PROPN
gujaf-284	41	5	of	of	ADP
gujaf-284	41	6	accounting	accounting	PROPN
gujaf-284	41	7	,	,	PUNCT
gujaf-284	41	8	bayero	bayero	PROPN
gujaf-284	41	9	university	university	NOUN
gujaf-284	41	10	,	,	PUNCT
gujaf-284	41	11	kano	kano	PROPN
gujaf-284	41	12	state	state	PROPN
gujaf-284	41	13	.	.	PUNCT
gujaf-284	42	1	gusau	gusau	PROPN
gujaf-284	42	2	journal	journal	PROPN
gujaf-284	42	3	of	of	ADP
gujaf-284	42	4	accounting	accounting	NOUN
gujaf-284	42	5	and	and	CCONJ
gujaf-284	42	6	finance	finance	NOUN
gujaf-284	42	7	,	,	PUNCT
gujaf-284	42	8	vol	vol	NOUN
gujaf-284	42	9	.	.	PROPN
gujaf-284	42	10	5	5	NUM
gujaf-284	42	11	,	,	PUNCT
gujaf-284	42	12	issue	issue	NOUN
gujaf-284	42	13	1	1	NUM
gujaf-284	42	14	,	,	PUNCT
gujaf-284	42	15	april	april	PROPN
gujaf-284	42	16	,	,	PUNCT
gujaf-284	42	17	2024	2024	NUM
gujaf-284	42	18	v	v	ADP
gujaf-284	42	19	dr	dr	PROPN
gujaf-284	42	20	.	.	PROPN
gujaf-284	42	21	fatima	fatima	PROPN
gujaf-284	42	22	alfa	alfa	PROPN
gujaf-284	42	23	department	department	PROPN
gujaf-284	42	24	of	of	ADP
gujaf-284	42	25	accounting	accounting	PROPN
gujaf-284	42	26	,	,	PUNCT
gujaf-284	42	27	university	university	NOUN
gujaf-284	42	28	of	of	ADP
gujaf-284	42	29	maiduguri	maiduguri	PROPN
gujaf-284	42	30	,	,	PUNCT
gujaf-284	42	31	borno	borno	PROPN
gujaf-284	42	32	state	state	PROPN
gujaf-284	42	33	.	.	PUNCT
gujaf-284	43	1	dr	dr	PROPN
gujaf-284	43	2	.	.	PROPN
gujaf-284	43	3	nasiru	nasiru	PROPN
gujaf-284	43	4	a.	a.	PROPN
gujaf-284	43	5	ka’oje	ka’oje	PROPN
gujaf-284	43	6	department	department	PROPN
gujaf-284	43	7	of	of	ADP
gujaf-284	43	8	accounting	accounting	PROPN
gujaf-284	43	9	,	,	PUNCT
gujaf-284	43	10	usmanu	usmanu	PROPN
gujaf-284	43	11	danfodiyo	danfodiyo	PROPN
gujaf-284	43	12	university	university	PROPN
gujaf-284	43	13	sokoto	sokoto	PROPN
gujaf-284	43	14	state	state	PROPN
gujaf-284	43	15	.	.	PUNCT
gujaf-284	44	1	dr	dr	PROPN
gujaf-284	44	2	.	.	PROPN
gujaf-284	44	3	aminu	aminu	PROPN
gujaf-284	44	4	abdullahi	abdullahi	PROPN
gujaf-284	44	5	department	department	PROPN
gujaf-284	44	6	of	of	ADP
gujaf-284	44	7	accounting	accounting	PROPN
gujaf-284	44	8	,	,	PUNCT
gujaf-284	44	9	usmanu	usmanu	PROPN
gujaf-284	44	10	danfodiyo	danfodiyo	PROPN
gujaf-284	44	11	university	university	PROPN
gujaf-284	44	12	sokoto	sokoto	PROPN
gujaf-284	44	13	,	,	PUNCT
gujaf-284	44	14	state	state	PROPN
gujaf-284	44	15	.	.	PUNCT
gujaf-284	45	1	dr	dr	PROPN
gujaf-284	45	2	.	.	PROPN
gujaf-284	45	3	onipeadebenege	onipeadebenege	PROPN
gujaf-284	45	4	yahaya	yahaya	PROPN
gujaf-284	45	5	department	department	PROPN
gujaf-284	45	6	of	of	ADP
gujaf-284	45	7	accounting	accounting	PROPN
gujaf-284	45	8	,	,	PUNCT
gujaf-284	45	9	nigerian	nigerian	ADJ
gujaf-284	45	10	defence	defence	PROPN
gujaf-284	45	11	academy	academy	PROPN
gujaf-284	45	12	,	,	PUNCT
gujaf-284	45	13	kaduna	kaduna	PROPN
gujaf-284	45	14	state	state	PROPN
gujaf-284	45	15	.	.	PUNCT
gujaf-284	46	1	dr	dr	PROPN
gujaf-284	46	2	.	.	PROPN
gujaf-284	46	3	saidu	saidu	PROPN
gujaf-284	46	4	adamu	adamu	PROPN
gujaf-284	46	5	department	department	PROPN
gujaf-284	46	6	of	of	ADP
gujaf-284	46	7	accounting	accounting	PROPN
gujaf-284	46	8	,	,	PUNCT
gujaf-284	46	9	federal	federal	ADJ
gujaf-284	46	10	university	university	PROPN
gujaf-284	46	11	of	of	ADP
gujaf-284	46	12	kashere	kashere	PROPN
gujaf-284	46	13	,	,	PUNCT
gujaf-284	46	14	gombe	gombe	ADJ
gujaf-284	46	15	state	state	NOUN
gujaf-284	46	16	.	.	PUNCT
gujaf-284	47	1	dr	dr	PROPN
gujaf-284	47	2	.	.	PROPN
gujaf-284	47	3	nasiru	nasiru	PROPN
gujaf-284	47	4	yunusa	yunusa	PROPN
gujaf-284	47	5	department	department	PROPN
gujaf-284	47	6	of	of	ADP
gujaf-284	47	7	accounting	accounting	NOUN
gujaf-284	47	8	,	,	PUNCT
gujaf-284	47	9	ahmadu	ahmadu	PROPN
gujaf-284	47	10	bello	bello	PROPN
gujaf-284	47	11	university	university	PROPN
gujaf-284	47	12	zaria	zaria	PROPN
gujaf-284	47	13	.	.	PUNCT
gujaf-284	48	1	dr	dr	PROPN
gujaf-284	48	2	.	.	PROPN
gujaf-284	48	3	aisha	aisha	PROPN
gujaf-284	48	4	nuhu	nuhu	PROPN
gujaf-284	48	5	muhammad	muhammad	PROPN
gujaf-284	48	6	department	department	PROPN
gujaf-284	48	7	of	of	ADP
gujaf-284	48	8	accounting	accounting	PROPN
gujaf-284	48	9	,	,	PUNCT
gujaf-284	48	10	ahmadu	ahmadu	PROPN
gujaf-284	48	11	bello	bello	PROPN
gujaf-284	48	12	university	university	PROPN
gujaf-284	48	13	zaria	zaria	PROPN
gujaf-284	48	14	.	.	PUNCT
gujaf-284	49	1	dr	dr	PROPN
gujaf-284	49	2	.	.	PROPN
gujaf-284	49	3	lawal	lawal	PROPN
gujaf-284	49	4	muhammad	muhammad	PROPN
gujaf-284	49	5	department	department	PROPN
gujaf-284	49	6	of	of	ADP
gujaf-284	49	7	accounting	accounting	PROPN
gujaf-284	49	8	,	,	PUNCT
gujaf-284	49	9	ahmadu	ahmadu	PROPN
gujaf-284	49	10	bello	bello	PROPN
gujaf-284	49	11	university	university	PROPN
gujaf-284	49	12	zaria	zaria	PROPN
gujaf-284	49	13	.	.	PUNCT
gujaf-284	50	1	dr	dr	PROPN
gujaf-284	50	2	.	.	PROPN
gujaf-284	50	3	farouk	farouk	PROPN
gujaf-284	50	4	adeza	adeza	PROPN
gujaf-284	50	5	school	school	NOUN
gujaf-284	50	6	of	of	ADP
gujaf-284	50	7	business	business	NOUN
gujaf-284	50	8	and	and	CCONJ
gujaf-284	50	9	entrepreneurship	entrepreneurship	NOUN
gujaf-284	50	10	,	,	PUNCT
gujaf-284	50	11	american	american	PROPN
gujaf-284	50	12	university	university	PROPN
gujaf-284	50	13	of	of	ADP
gujaf-284	50	14	nigeria	nigeria	PROPN
gujaf-284	50	15	,	,	PUNCT
gujaf-284	50	16	yola	yola	PROPN
gujaf-284	50	17	.	.	PUNCT
gujaf-284	51	1	dr	dr	PROPN
gujaf-284	51	2	.	.	PROPN
gujaf-284	51	3	bashir	bashir	PROPN
gujaf-284	51	4	umar	umar	PROPN
gujaf-284	51	5	farouk	farouk	PROPN
gujaf-284	51	6	department	department	PROPN
gujaf-284	51	7	of	of	ADP
gujaf-284	51	8	economics	economic	NOUN
gujaf-284	51	9	,	,	PUNCT
gujaf-284	51	10	federal	federal	ADJ
gujaf-284	51	11	university	university	NOUN
gujaf-284	51	12	gusau	gusau	PROPN
gujaf-284	51	13	,	,	PUNCT
gujaf-284	51	14	zamfara	zamfara	PROPN
gujaf-284	51	15	state	state	PROPN
gujaf-284	51	16	.	.	PUNCT
gujaf-284	52	1	dr	dr	PROPN
gujaf-284	52	2	emmanuel	emmanuel	PROPN
gujaf-284	52	3	omokhuale	omokhuale	PROPN
gujaf-284	52	4	department	department	PROPN
gujaf-284	52	5	of	of	ADP
gujaf-284	52	6	mathematics	mathematics	PROPN
gujaf-284	52	7	,	,	PUNCT
gujaf-284	52	8	federal	federal	ADJ
gujaf-284	52	9	university	university	NOUN
gujaf-284	52	10	gusau	gusau	NOUN
gujaf-284	52	11	,	,	PUNCT
gujaf-284	52	12	zamfara	zamfara	PROPN
gujaf-284	52	13	.	.	PUNCT
gujaf-284	53	1	state	state	PROPN
gujaf-284	53	2	gusau	gusau	PROPN
gujaf-284	53	3	journal	journal	PROPN
gujaf-284	53	4	of	of	ADP
gujaf-284	53	5	accounting	accounting	NOUN
gujaf-284	53	6	and	and	CCONJ
gujaf-284	53	7	finance	finance	NOUN
gujaf-284	53	8	,	,	PUNCT
gujaf-284	53	9	vol	vol	NOUN
gujaf-284	53	10	.	.	PROPN
gujaf-284	53	11	5	5	NUM
gujaf-284	53	12	,	,	PUNCT
gujaf-284	53	13	issue	issue	NOUN
gujaf-284	53	14	1	1	NUM
gujaf-284	53	15	,	,	PUNCT
gujaf-284	53	16	april	april	PROPN
gujaf-284	53	17	,	,	PUNCT
gujaf-284	53	18	2024	2024	NUM
gujaf-284	53	19	vi	vi	PROPN
gujaf-284	53	20	advisory	advisory	NOUN
gujaf-284	53	21	board	board	NOUN
gujaf-284	53	22	members	member	NOUN
gujaf-284	53	23	prof	prof	PROPN
gujaf-284	53	24	.	.	PUNCT
gujaf-284	54	1	kabiru	kabiru	PROPN
gujaf-284	54	2	isah	isah	PROPN
gujaf-284	54	3	dandago	dandago	PROPN
gujaf-284	54	4	,	,	PUNCT
gujaf-284	54	5	bayero	bayero	PROPN
gujaf-284	54	6	university	university	PROPN
gujaf-284	54	7	kano	kano	PROPN
gujaf-284	54	8	,	,	PUNCT
gujaf-284	54	9	kano	kano	PROPN
gujaf-284	54	10	state	state	PROPN
gujaf-284	54	11	.	.	PUNCT
gujaf-284	55	1	prof	prof	PROPN
gujaf-284	55	2	a	a	DET
gujaf-284	55	3	m	m	NOUN
gujaf-284	55	4	bashir	bashir	NOUN
gujaf-284	55	5	,	,	PUNCT
gujaf-284	55	6	usmanu	usmanu	PROPN
gujaf-284	55	7	danfodiyo	danfodiyo	PROPN
gujaf-284	55	8	university	university	PROPN
gujaf-284	55	9	sokoto	sokoto	PROPN
gujaf-284	55	10	,	,	PUNCT
gujaf-284	55	11	sokoto	sokoto	PROPN
gujaf-284	55	12	state	state	PROPN
gujaf-284	55	13	.	.	PUNCT
gujaf-284	56	1	prof	prof	PROPN
gujaf-284	56	2	.	.	PUNCT
gujaf-284	57	1	muhammad	muhammad	PROPN
gujaf-284	57	2	tanko	tanko	PROPN
gujaf-284	57	3	,	,	PUNCT
gujaf-284	57	4	kaduna	kaduna	PROPN
gujaf-284	57	5	state	state	PROPN
gujaf-284	57	6	university	university	PROPN
gujaf-284	57	7	,	,	PUNCT
gujaf-284	57	8	kaduna	kaduna	PROPN
gujaf-284	57	9	.	.	PROPN
gujaf-284	57	10	prof	prof	PROPN
gujaf-284	57	11	.	.	PUNCT
gujaf-284	57	12	bayero	bayero	PROPN
gujaf-284	58	1	a	a	DET
gujaf-284	58	2	m	m	NOUN
gujaf-284	58	3	sabir	sabir	NOUN
gujaf-284	58	4	,	,	PUNCT
gujaf-284	58	5	usmanu	usmanu	PROPN
gujaf-284	58	6	danfodiyo	danfodiyo	PROPN
gujaf-284	58	7	university	university	PROPN
gujaf-284	58	8	sokoto	sokoto	PROPN
gujaf-284	58	9	,	,	PUNCT
gujaf-284	58	10	sokoto	sokoto	PROPN
gujaf-284	58	11	state	state	PROPN
gujaf-284	58	12	.	.	PUNCT
gujaf-284	59	1	prof	prof	PROPN
gujaf-284	59	2	.	.	PUNCT
gujaf-284	60	1	aliyu	aliyu	PROPN
gujaf-284	60	2	sulaiman	sulaiman	PROPN
gujaf-284	60	3	kantudu	kantudu	PROPN
gujaf-284	60	4	,	,	PUNCT
gujaf-284	60	5	bayero	bayero	PROPN
gujaf-284	60	6	university	university	PROPN
gujaf-284	60	7	kano	kano	PROPN
gujaf-284	60	8	,	,	PUNCT
gujaf-284	60	9	kano	kano	PROPN
gujaf-284	60	10	state	state	PROPN
gujaf-284	60	11	.	.	PUNCT
gujaf-284	61	1	editorial	editorial	PROPN
gujaf-284	61	2	secretary	secretary	PROPN
gujaf-284	61	3	yazid	yazid	PROPN
gujaf-284	61	4	kabir	kabir	PROPN
gujaf-284	61	5	ibrahim	ibrahim	PROPN
gujaf-284	61	6	department	department	PROPN
gujaf-284	61	7	of	of	ADP
gujaf-284	61	8	accounting	accounting	NOUN
gujaf-284	61	9	and	and	CCONJ
gujaf-284	61	10	finance	finance	NOUN
gujaf-284	61	11	,	,	PUNCT
gujaf-284	61	12	federal	federal	ADJ
gujaf-284	61	13	university	university	NOUN
gujaf-284	61	14	gusau	gusau	PROPN
gujaf-284	61	15	,	,	PUNCT
gujaf-284	61	16	zamfara	zamfara	PROPN
gujaf-284	61	17	state	state	PROPN
gujaf-284	61	18	.	.	PUNCT
gujaf-284	62	1	gusau	gusau	PROPN
gujaf-284	62	2	journal	journal	PROPN
gujaf-284	62	3	of	of	ADP
gujaf-284	62	4	accounting	accounting	NOUN
gujaf-284	62	5	and	and	CCONJ
gujaf-284	62	6	finance	finance	NOUN
gujaf-284	62	7	,	,	PUNCT
gujaf-284	62	8	vol	vol	NOUN
gujaf-284	62	9	.	.	PROPN
gujaf-284	62	10	5	5	NUM
gujaf-284	62	11	,	,	PUNCT
gujaf-284	62	12	issue	issue	NOUN
gujaf-284	62	13	1	1	NUM
gujaf-284	62	14	,	,	PUNCT
gujaf-284	62	15	april	april	PROPN
gujaf-284	62	16	,	,	PUNCT
gujaf-284	62	17	2024	2024	NUM
gujaf-284	62	18	vii	vii	NOUN
gujaf-284	62	19	call	call	NOUN
gujaf-284	62	20	for	for	ADP
gujaf-284	62	21	papers	paper	NOUN
gujaf-284	62	22	the	the	DET
gujaf-284	62	23	editorial	editorial	ADJ
gujaf-284	62	24	board	board	NOUN
gujaf-284	62	25	of	of	ADP
gujaf-284	62	26	gusau	gusau	PROPN
gujaf-284	62	27	journal	journal	PROPN
gujaf-284	62	28	of	of	ADP
gujaf-284	62	29	accounting	accounting	NOUN
gujaf-284	62	30	and	and	CCONJ
gujaf-284	62	31	finance	finance	NOUN
gujaf-284	62	32	(	(	PUNCT
gujaf-284	62	33	gujaf	gujaf	NOUN
gujaf-284	62	34	)	)	PUNCT
gujaf-284	62	35	is	be	AUX
gujaf-284	62	36	hereby	hereby	ADV
gujaf-284	62	37	inviting	invite	VERB
gujaf-284	62	38	authors	author	NOUN
gujaf-284	62	39	to	to	PART
gujaf-284	62	40	submit	submit	VERB
gujaf-284	62	41	their	their	PRON
gujaf-284	62	42	unpublished	unpublished	ADJ
gujaf-284	62	43	manuscript	manuscript	NOUN
gujaf-284	62	44	for	for	ADP
gujaf-284	62	45	publication	publication	NOUN
gujaf-284	62	46	.	.	PUNCT
gujaf-284	63	1	the	the	DET
gujaf-284	63	2	journal	journal	NOUN
gujaf-284	63	3	is	be	AUX
gujaf-284	63	4	published	publish	VERB
gujaf-284	63	5	in	in	ADP
gujaf-284	63	6	two	two	NUM
gujaf-284	63	7	issues	issue	NOUN
gujaf-284	63	8	of	of	ADP
gujaf-284	63	9	april	april	PROPN
gujaf-284	63	10	and	and	CCONJ
gujaf-284	63	11	october	october	PROPN
gujaf-284	63	12	annually	annually	ADV
gujaf-284	63	13	.	.	PUNCT
gujaf-284	64	1	gujaf	gujaf	NOUN
gujaf-284	64	2	is	be	AUX
gujaf-284	64	3	a	a	DET
gujaf-284	64	4	double	double	ADJ
gujaf-284	64	5	-	-	PUNCT
gujaf-284	64	6	blind	blind	ADJ
gujaf-284	64	7	peer	peer	NOUN
gujaf-284	64	8	reviewed	review	VERB
gujaf-284	64	9	journal	journal	NOUN
gujaf-284	64	10	published	publish	VERB
gujaf-284	64	11	by	by	ADP
gujaf-284	64	12	the	the	DET
gujaf-284	64	13	department	department	NOUN
gujaf-284	64	14	of	of	ADP
gujaf-284	64	15	accounting	accounting	NOUN
gujaf-284	64	16	and	and	CCONJ
gujaf-284	64	17	finance	finance	NOUN
gujaf-284	64	18	,	,	PUNCT
gujaf-284	64	19	faculty	faculty	NOUN
gujaf-284	64	20	of	of	ADP
gujaf-284	64	21	management	management	NOUN
gujaf-284	64	22	and	and	CCONJ
gujaf-284	64	23	social	social	ADJ
gujaf-284	64	24	sciences	science	NOUN
gujaf-284	64	25	,	,	PUNCT
gujaf-284	64	26	federal	federal	ADJ
gujaf-284	64	27	university	university	NOUN
gujaf-284	64	28	gusau	gusau	NOUN
gujaf-284	64	29	,	,	PUNCT
gujaf-284	64	30	zamfara	zamfara	PROPN
gujaf-284	64	31	state	state	PROPN
gujaf-284	64	32	nigeria	nigeria	PROPN
gujaf-284	64	33	the	the	DET
gujaf-284	64	34	journal	journal	PROPN
gujaf-284	64	35	accepts	accept	VERB
gujaf-284	64	36	papers	paper	NOUN
gujaf-284	64	37	in	in	ADP
gujaf-284	64	38	all	all	DET
gujaf-284	64	39	areas	area	NOUN
gujaf-284	64	40	of	of	ADP
gujaf-284	64	41	accounting	accounting	NOUN
gujaf-284	64	42	and	and	CCONJ
gujaf-284	64	43	finance	finance	NOUN
gujaf-284	64	44	for	for	ADP
gujaf-284	64	45	publication	publication	NOUN
gujaf-284	64	46	which	which	PRON
gujaf-284	64	47	include	include	VERB
gujaf-284	64	48	:	:	PUNCT
gujaf-284	64	49	accounting	accounting	NOUN
gujaf-284	64	50	standards	standard	NOUN
gujaf-284	64	51	,	,	PUNCT
gujaf-284	64	52	accounting	account	VERB
gujaf-284	64	53	information	information	NOUN
gujaf-284	64	54	system	system	NOUN
gujaf-284	64	55	,	,	PUNCT
gujaf-284	64	56	financial	financial	ADJ
gujaf-284	64	57	reporting	reporting	NOUN
gujaf-284	64	58	,	,	PUNCT
gujaf-284	64	59	earnings	earning	NOUN
gujaf-284	64	60	management	management	NOUN
gujaf-284	64	61	,	,	PUNCT
gujaf-284	64	62	,	,	PUNCT
gujaf-284	64	63	auditing	auditing	NOUN
gujaf-284	64	64	and	and	CCONJ
gujaf-284	64	65	investigation	investigation	NOUN
gujaf-284	64	66	,	,	PUNCT
gujaf-284	64	67	auditing	auditing	NOUN
gujaf-284	64	68	and	and	CCONJ
gujaf-284	64	69	standards	standard	NOUN
gujaf-284	64	70	,	,	PUNCT
gujaf-284	64	71	public	public	ADJ
gujaf-284	64	72	sector	sector	NOUN
gujaf-284	64	73	accounting	accounting	NOUN
gujaf-284	64	74	and	and	CCONJ
gujaf-284	64	75	auditing	auditing	NOUN
gujaf-284	64	76	,	,	PUNCT
gujaf-284	64	77	taxation	taxation	NOUN
gujaf-284	64	78	and	and	CCONJ
gujaf-284	64	79	revenue	revenue	NOUN
gujaf-284	64	80	administration	administration	NOUN
gujaf-284	64	81	,	,	PUNCT
gujaf-284	64	82	corporate	corporate	ADJ
gujaf-284	64	83	governance	governance	NOUN
gujaf-284	64	84	issues	issue	NOUN
gujaf-284	64	85	,	,	PUNCT
gujaf-284	64	86	corporate	corporate	ADJ
gujaf-284	64	87	social	social	ADJ
gujaf-284	64	88	responsibility	responsibility	NOUN
gujaf-284	64	89	,	,	PUNCT
gujaf-284	64	90	sustainability	sustainability	NOUN
gujaf-284	64	91	and	and	CCONJ
gujaf-284	64	92	environmental	environmental	ADJ
gujaf-284	64	93	reporting	reporting	NOUN
gujaf-284	64	94	issue	issue	NOUN
gujaf-284	64	95	,	,	PUNCT
gujaf-284	64	96	information	information	NOUN
gujaf-284	64	97	and	and	CCONJ
gujaf-284	64	98	communication	communication	NOUN
gujaf-284	64	99	technology	technology	NOUN
gujaf-284	64	100	issues	issue	NOUN
gujaf-284	64	101	,	,	PUNCT
gujaf-284	64	102	bankruptcy	bankruptcy	NOUN
gujaf-284	64	103	prediction	prediction	NOUN
gujaf-284	64	104	,	,	PUNCT
gujaf-284	64	105	corporate	corporate	ADJ
gujaf-284	64	106	finance	finance	NOUN
gujaf-284	64	107	,	,	PUNCT
gujaf-284	64	108	personal	personal	ADJ
gujaf-284	64	109	finance	finance	NOUN
gujaf-284	64	110	,	,	PUNCT
gujaf-284	64	111	merger	merger	NOUN
gujaf-284	64	112	and	and	CCONJ
gujaf-284	64	113	acquisitions	acquisition	NOUN
gujaf-284	64	114	,	,	PUNCT
gujaf-284	64	115	capital	capital	NOUN
gujaf-284	64	116	structure	structure	NOUN
gujaf-284	64	117	,	,	PUNCT
gujaf-284	64	118	working	work	VERB
gujaf-284	64	119	capital	capital	NOUN
gujaf-284	64	120	management	management	NOUN
gujaf-284	64	121	,	,	PUNCT
gujaf-284	64	122	enterprises	enterprise	NOUN
gujaf-284	64	123	risk	risk	NOUN
gujaf-284	64	124	management	management	NOUN
gujaf-284	64	125	,	,	PUNCT
gujaf-284	64	126	entrepreneurship	entrepreneurship	NOUN
gujaf-284	64	127	,	,	PUNCT
gujaf-284	64	128	international	international	ADJ
gujaf-284	64	129	business	business	NOUN
gujaf-284	64	130	accounting	accounting	NOUN
gujaf-284	64	131	and	and	CCONJ
gujaf-284	64	132	finance	finance	NOUN
gujaf-284	64	133	,	,	PUNCT
gujaf-284	64	134	banking	banking	NOUN
gujaf-284	64	135	crises	crisis	NOUN
gujaf-284	64	136	,	,	PUNCT
gujaf-284	64	137	bank	bank	NOUN
gujaf-284	64	138	’s	’s	PART
gujaf-284	64	139	profitability	profitability	NOUN
gujaf-284	64	140	,	,	PUNCT
gujaf-284	64	141	risk	risk	NOUN
gujaf-284	64	142	and	and	CCONJ
gujaf-284	64	143	insurance	insurance	NOUN
gujaf-284	64	144	issue	issue	NOUN
gujaf-284	64	145	,	,	PUNCT
gujaf-284	64	146	islamic	islamic	ADJ
gujaf-284	64	147	finance	finance	NOUN
gujaf-284	64	148	,	,	PUNCT
gujaf-284	64	149	conventional	conventional	ADJ
gujaf-284	64	150	and	and	CCONJ
gujaf-284	64	151	islamic	islamic	ADJ
gujaf-284	64	152	banks	bank	NOUN
gujaf-284	64	153	and	and	CCONJ
gujaf-284	64	154	so	so	ADV
gujaf-284	64	155	forth	forth	ADV
gujaf-284	64	156	.	.	PUNCT
gujaf-284	65	1	guidelines	guideline	NOUN
gujaf-284	65	2	for	for	ADP
gujaf-284	65	3	submission	submission	NOUN
gujaf-284	65	4	and	and	CCONJ
gujaf-284	65	5	manuscript	manuscript	NOUN
gujaf-284	65	6	format	format	VERB
gujaf-284	65	7	the	the	DET
gujaf-284	65	8	submission	submission	NOUN
gujaf-284	65	9	language	language	NOUN
gujaf-284	65	10	is	be	AUX
gujaf-284	65	11	english	english	PROPN
gujaf-284	65	12	and	and	CCONJ
gujaf-284	65	13	must	must	AUX
gujaf-284	65	14	be	be	AUX
gujaf-284	65	15	a	a	DET
gujaf-284	65	16	well	well	ADV
gujaf-284	65	17	-	-	PUNCT
gujaf-284	65	18	researched	research	VERB
gujaf-284	65	19	original	original	ADJ
gujaf-284	65	20	manuscript	manuscript	NOUN
gujaf-284	65	21	that	that	PRON
gujaf-284	65	22	has	have	AUX
gujaf-284	65	23	not	not	PART
gujaf-284	65	24	previously	previously	ADV
gujaf-284	65	25	been	be	AUX
gujaf-284	65	26	submitted	submit	VERB
gujaf-284	65	27	elsewhere	elsewhere	ADV
gujaf-284	65	28	for	for	ADP
gujaf-284	65	29	publication	publication	NOUN
gujaf-284	65	30	.	.	PUNCT
gujaf-284	66	1	the	the	DET
gujaf-284	66	2	paper	paper	NOUN
gujaf-284	66	3	should	should	AUX
gujaf-284	66	4	not	not	PART
gujaf-284	66	5	exceed	exceed	VERB
gujaf-284	66	6	more	more	ADJ
gujaf-284	66	7	than	than	ADP
gujaf-284	66	8	15	15	NUM
gujaf-284	66	9	pages	page	NOUN
gujaf-284	66	10	on	on	ADP
gujaf-284	66	11	a4	a4	NOUN
gujaf-284	66	12	type	type	NOUN
gujaf-284	66	13	paper	paper	NOUN
gujaf-284	66	14	in	in	ADP
gujaf-284	66	15	ms	ms	ADJ
gujaf-284	66	16	-	-	PUNCT
gujaf-284	66	17	word	word	NOUN
gujaf-284	66	18	format	format	NOUN
gujaf-284	66	19	,	,	PUNCT
gujaf-284	66	20	1.5	1.5	NUM
gujaf-284	66	21	-	-	PUNCT
gujaf-284	66	22	line	line	NOUN
gujaf-284	66	23	spacing	spacing	NOUN
gujaf-284	66	24	,	,	PUNCT
gujaf-284	66	25	12	12	NUM
gujaf-284	66	26	font	font	NOUN
gujaf-284	66	27	size	size	NOUN
gujaf-284	66	28	in	in	ADP
gujaf-284	66	29	times	time	NOUN
gujaf-284	66	30	new	new	ADJ
gujaf-284	66	31	roman	roman	NOUN
gujaf-284	66	32	.	.	PUNCT
gujaf-284	67	1	manuscript	manuscript	NOUN
gujaf-284	67	2	should	should	AUX
gujaf-284	67	3	be	be	AUX
gujaf-284	67	4	tested	test	VERB
gujaf-284	67	5	for	for	ADP
gujaf-284	67	6	plagiarism	plagiarism	NOUN
gujaf-284	67	7	before	before	ADP
gujaf-284	67	8	submission	submission	NOUN
gujaf-284	67	9	,	,	PUNCT
gujaf-284	67	10	as	as	SCONJ
gujaf-284	67	11	the	the	DET
gujaf-284	67	12	maximum	maximum	ADJ
gujaf-284	67	13	similarity	similarity	NOUN
gujaf-284	67	14	index	index	NOUN
gujaf-284	67	15	acceptable	acceptable	ADJ
gujaf-284	67	16	by	by	ADP
gujaf-284	67	17	gujaf	gujaf	NOUN
gujaf-284	67	18	is	be	AUX
gujaf-284	67	19	25	25	NUM
gujaf-284	67	20	percent	percent	NOUN
gujaf-284	67	21	.	.	PUNCT
gujaf-284	68	1	furthermore	furthermore	ADV
gujaf-284	68	2	,	,	PUNCT
gujaf-284	68	3	the	the	DET
gujaf-284	68	4	length	length	NOUN
gujaf-284	68	5	of	of	ADP
gujaf-284	68	6	a	a	DET
gujaf-284	68	7	complete	complete	ADJ
gujaf-284	68	8	article	article	NOUN
gujaf-284	68	9	should	should	AUX
gujaf-284	68	10	not	not	PART
gujaf-284	68	11	exceed	exceed	VERB
gujaf-284	68	12	5000	5000	NUM
gujaf-284	68	13	words	word	NOUN
gujaf-284	68	14	including	include	VERB
gujaf-284	68	15	an	an	DET
gujaf-284	68	16	abstract	abstract	NOUN
gujaf-284	68	17	of	of	ADP
gujaf-284	68	18	not	not	PART
gujaf-284	68	19	more	more	ADJ
gujaf-284	68	20	than	than	ADP
gujaf-284	68	21	250	250	NUM
gujaf-284	68	22	words	word	NOUN
gujaf-284	68	23	with	with	ADP
gujaf-284	68	24	a	a	DET
gujaf-284	68	25	minimum	minimum	NOUN
gujaf-284	68	26	of	of	ADP
gujaf-284	68	27	four	four	NUM
gujaf-284	68	28	key	key	ADJ
gujaf-284	68	29	words	word	NOUN
gujaf-284	68	30	immediately	immediately	ADV
gujaf-284	68	31	after	after	ADP
gujaf-284	68	32	the	the	DET
gujaf-284	68	33	abstract	abstract	NOUN
gujaf-284	68	34	.	.	PUNCT
gujaf-284	69	1	all	all	DET
gujaf-284	69	2	references	reference	NOUN
gujaf-284	69	3	including	include	VERB
gujaf-284	69	4	in	in	ADP
gujaf-284	69	5	text	text	NOUN
gujaf-284	69	6	citation	citation	NOUN
gujaf-284	69	7	and	and	CCONJ
gujaf-284	69	8	reference	reference	NOUN
gujaf-284	69	9	list	list	NOUN
gujaf-284	69	10	,	,	PUNCT
gujaf-284	69	11	tables	table	NOUN
gujaf-284	69	12	and	and	CCONJ
gujaf-284	69	13	figures	figure	NOUN
gujaf-284	69	14	should	should	AUX
gujaf-284	69	15	be	be	AUX
gujaf-284	69	16	in	in	ADP
gujaf-284	69	17	line	line	NOUN
gujaf-284	69	18	with	with	ADP
gujaf-284	69	19	apa	apa	PROPN
gujaf-284	69	20	7th	7th	PROPN
gujaf-284	69	21	edition	edition	NOUN
gujaf-284	69	22	publication	publication	NOUN
gujaf-284	69	23	manual	manual	NOUN
gujaf-284	69	24	.	.	PUNCT
gujaf-284	70	1	finally	finally	ADV
gujaf-284	70	2	,	,	PUNCT
gujaf-284	70	3	manuscript	manuscript	NOUN
gujaf-284	70	4	should	should	AUX
gujaf-284	70	5	be	be	AUX
gujaf-284	70	6	send	send	VERB
gujaf-284	70	7	to	to	ADP
gujaf-284	70	8	our	our	PRON
gujaf-284	70	9	email	email	NOUN
gujaf-284	70	10	address	address	NOUN
gujaf-284	70	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-284	70	12	and	and	CCONJ
gujaf-284	70	13	a	a	DET
gujaf-284	70	14	copy	copy	NOUN
gujaf-284	70	15	to	to	ADP
gujaf-284	70	16	our	our	PRON
gujaf-284	70	17	website	website	NOUN
gujaf-284	70	18	on	on	ADP
gujaf-284	70	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-284	70	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-284	70	21	gusau	gusau	ADJ
gujaf-284	70	22	journal	journal	NOUN
gujaf-284	70	23	of	of	ADP
gujaf-284	70	24	accounting	accounting	NOUN
gujaf-284	70	25	and	and	CCONJ
gujaf-284	70	26	finance	finance	NOUN
gujaf-284	70	27	,	,	PUNCT
gujaf-284	70	28	vol	vol	NOUN
gujaf-284	70	29	.	.	PROPN
gujaf-284	70	30	5	5	NUM
gujaf-284	70	31	,	,	PUNCT
gujaf-284	70	32	issue	issue	NOUN
gujaf-284	70	33	1	1	NUM
gujaf-284	70	34	,	,	PUNCT
gujaf-284	70	35	april	april	PROPN
gujaf-284	70	36	,	,	PUNCT
gujaf-284	70	37	2024	2024	NUM
gujaf-284	70	38	viii	viii	ADJ
gujaf-284	70	39	publication	publication	NOUN
gujaf-284	70	40	procedure	procedure	NOUN
gujaf-284	70	41	after	after	ADP
gujaf-284	70	42	receiving	receive	VERB
gujaf-284	70	43	a	a	DET
gujaf-284	70	44	manuscript	manuscript	NOUN
gujaf-284	70	45	that	that	PRON
gujaf-284	70	46	is	be	AUX
gujaf-284	70	47	within	within	ADP
gujaf-284	70	48	the	the	DET
gujaf-284	70	49	similarity	similarity	NOUN
gujaf-284	70	50	index	index	NOUN
gujaf-284	70	51	threshold	threshold	NOUN
gujaf-284	70	52	,	,	PUNCT
gujaf-284	70	53	a	a	DET
gujaf-284	70	54	confirmation	confirmation	NOUN
gujaf-284	70	55	email	email	NOUN
gujaf-284	70	56	will	will	AUX
gujaf-284	70	57	be	be	AUX
gujaf-284	70	58	send	send	VERB
gujaf-284	70	59	together	together	ADV
gujaf-284	70	60	with	with	ADP
gujaf-284	70	61	a	a	DET
gujaf-284	70	62	request	request	NOUN
gujaf-284	70	63	to	to	PART
gujaf-284	70	64	pay	pay	VERB
gujaf-284	70	65	a	a	DET
gujaf-284	70	66	review	review	NOUN
gujaf-284	70	67	proceeding	proceeding	NOUN
gujaf-284	70	68	fee	fee	NOUN
gujaf-284	70	69	.	.	PUNCT
gujaf-284	71	1	at	at	ADP
gujaf-284	71	2	this	this	DET
gujaf-284	71	3	point	point	NOUN
gujaf-284	71	4	,	,	PUNCT
gujaf-284	71	5	the	the	DET
gujaf-284	71	6	editorial	editorial	ADJ
gujaf-284	71	7	board	board	NOUN
gujaf-284	71	8	will	will	AUX
gujaf-284	71	9	take	take	VERB
gujaf-284	71	10	a	a	DET
gujaf-284	71	11	decision	decision	NOUN
gujaf-284	71	12	on	on	ADP
gujaf-284	71	13	accepting	accept	VERB
gujaf-284	71	14	,	,	PUNCT
gujaf-284	71	15	rejecting	reject	VERB
gujaf-284	71	16	or	or	CCONJ
gujaf-284	71	17	making	make	VERB
gujaf-284	71	18	a	a	DET
gujaf-284	71	19	resubmission	resubmission	NOUN
gujaf-284	71	20	of	of	ADP
gujaf-284	71	21	the	the	DET
gujaf-284	71	22	manuscript	manuscript	NOUN
gujaf-284	71	23	based	base	VERB
gujaf-284	71	24	on	on	ADP
gujaf-284	71	25	the	the	DET
gujaf-284	71	26	outcome	outcome	NOUN
gujaf-284	71	27	of	of	ADP
gujaf-284	71	28	the	the	DET
gujaf-284	71	29	double	double	ADJ
gujaf-284	71	30	-	-	PUNCT
gujaf-284	71	31	blind	blind	ADJ
gujaf-284	71	32	peer	peer	NOUN
gujaf-284	71	33	review	review	NOUN
gujaf-284	71	34	.	.	PUNCT
gujaf-284	72	1	those	those	DET
gujaf-284	72	2	authors	author	NOUN
gujaf-284	72	3	whose	whose	DET
gujaf-284	72	4	manuscript	manuscript	NOUN
gujaf-284	72	5	were	be	AUX
gujaf-284	72	6	accepted	accept	VERB
gujaf-284	72	7	for	for	ADP
gujaf-284	72	8	publication	publication	NOUN
gujaf-284	72	9	will	will	AUX
gujaf-284	72	10	be	be	AUX
gujaf-284	72	11	asked	ask	VERB
gujaf-284	72	12	to	to	PART
gujaf-284	72	13	pay	pay	VERB
gujaf-284	72	14	a	a	DET
gujaf-284	72	15	publication	publication	NOUN
gujaf-284	72	16	fee	fee	NOUN
gujaf-284	72	17	,	,	PUNCT
gujaf-284	72	18	after	after	ADP
gujaf-284	72	19	effecting	effect	VERB
gujaf-284	72	20	all	all	DET
gujaf-284	72	21	suggested	suggest	VERB
gujaf-284	72	22	corrections	correction	NOUN
gujaf-284	72	23	and	and	CCONJ
gujaf-284	72	24	changes	change	NOUN
gujaf-284	72	25	made	make	VERB
gujaf-284	72	26	on	on	ADP
gujaf-284	72	27	the	the	DET
gujaf-284	72	28	manuscript	manuscript	NOUN
gujaf-284	72	29	.	.	PUNCT
gujaf-284	73	1	all	all	DET
gujaf-284	73	2	corrected	correct	VERB
gujaf-284	73	3	papers	paper	NOUN
gujaf-284	73	4	returned	return	VERB
gujaf-284	73	5	within	within	ADP
gujaf-284	73	6	the	the	DET
gujaf-284	73	7	specified	specify	VERB
gujaf-284	73	8	time	time	NOUN
gujaf-284	73	9	frame	frame	NOUN
gujaf-284	73	10	will	will	AUX
gujaf-284	73	11	be	be	AUX
gujaf-284	73	12	published	publish	VERB
gujaf-284	73	13	in	in	ADP
gujaf-284	73	14	that	that	DET
gujaf-284	73	15	issue	issue	NOUN
gujaf-284	73	16	.	.	PUNCT
gujaf-284	74	1	payment	payment	NOUN
gujaf-284	74	2	details	detail	NOUN
gujaf-284	74	3	bank	bank	NOUN
gujaf-284	74	4	:	:	PUNCT
gujaf-284	74	5	fcmb	fcmb	PROPN
gujaf-284	74	6	account	account	PROPN
gujaf-284	74	7	number	number	NOUN
gujaf-284	74	8	:	:	PUNCT
gujaf-284	74	9	7278465011	7278465011	NUM
gujaf-284	74	10	account	account	NOUN
gujaf-284	74	11	name	name	NOUN
gujaf-284	74	12	:	:	PUNCT
gujaf-284	74	13	gusau	gusau	PROPN
gujaf-284	74	14	journal	journal	NOUN
gujaf-284	74	15	of	of	ADP
gujaf-284	74	16	accounting	accounting	NOUN
gujaf-284	74	17	and	and	CCONJ
gujaf-284	74	18	finance	finance	NOUN
gujaf-284	74	19	for	for	ADP
gujaf-284	74	20	inquiry	inquiry	NOUN
gujaf-284	74	21	the	the	DET
gujaf-284	74	22	head	head	NOUN
gujaf-284	74	23	,	,	PUNCT
gujaf-284	74	24	department	department	NOUN
gujaf-284	74	25	of	of	ADP
gujaf-284	74	26	accounting	accounting	NOUN
gujaf-284	74	27	and	and	CCONJ
gujaf-284	74	28	finance	finance	NOUN
gujaf-284	74	29	,	,	PUNCT
gujaf-284	74	30	federal	federal	ADJ
gujaf-284	74	31	university	university	NOUN
gujaf-284	74	32	gusau	gusau	PROPN
gujaf-284	74	33	,	,	PUNCT
gujaf-284	74	34	zamfara	zamfara	PROPN
gujaf-284	74	35	state	state	PROPN
gujaf-284	74	36	.	.	PUNCT
gujaf-284	75	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-284	76	1	+2348069393824	+2348069393824	PRON
gujaf-284	76	2	for	for	ADP
gujaf-284	76	3	more	more	ADJ
gujaf-284	76	4	information	information	NOUN
gujaf-284	76	5	,	,	PUNCT
gujaf-284	76	6	contact	contact	VERB
gujaf-284	76	7	the	the	DET
gujaf-284	76	8	editor	editor	NOUN
gujaf-284	76	9	-	-	PUNCT
gujaf-284	76	10	in	in	ADP
gujaf-284	76	11	-	-	PUNCT
gujaf-284	76	12	chief	chief	NOUN
gujaf-284	76	13	on	on	ADP
gujaf-284	76	14	+2348067766435	+2348067766435	NUM
gujaf-284	76	15	the	the	DET
gujaf-284	76	16	associate	associate	ADJ
gujaf-284	76	17	editor	editor	NOUN
gujaf-284	76	18	on	on	ADP
gujaf-284	76	19	+2348036057525	+2348036057525	NUM
gujaf-284	76	20	or	or	CCONJ
gujaf-284	76	21	visit	visit	VERB
gujaf-284	76	22	our	our	PRON
gujaf-284	76	23	website	website	NOUN
gujaf-284	76	24	on	on	ADP
gujaf-284	76	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-284	76	26	or	or	CCONJ
gujaf-284	76	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-284	76	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-284	76	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-284	76	30	gusau	gusau	ADJ
gujaf-284	76	31	journal	journal	NOUN
gujaf-284	76	32	of	of	ADP
gujaf-284	76	33	accounting	accounting	NOUN
gujaf-284	76	34	and	and	CCONJ
gujaf-284	76	35	finance	finance	NOUN
gujaf-284	76	36	,	,	PUNCT
gujaf-284	76	37	vol	vol	NOUN
gujaf-284	76	38	.	.	PROPN
gujaf-284	76	39	5	5	NUM
gujaf-284	76	40	,	,	PUNCT
gujaf-284	76	41	issue	issue	NOUN
gujaf-284	76	42	1	1	NUM
gujaf-284	76	43	,	,	PUNCT
gujaf-284	76	44	april	april	PROPN
gujaf-284	76	45	,	,	PUNCT
gujaf-284	76	46	2024	2024	NUM
gujaf-284	76	47	ix	ix	ADP
gujaf-284	76	48	contents	content	NOUN
gujaf-284	76	49	impact	impact	NOUN
gujaf-284	76	50	of	of	ADP
gujaf-284	76	51	audit	audit	NOUN
gujaf-284	76	52	quality	quality	NOUN
gujaf-284	76	53	on	on	ADP
gujaf-284	76	54	earnings	earning	NOUN
gujaf-284	76	55	management	management	NOUN
gujaf-284	76	56	of	of	ADP
gujaf-284	76	57	consumer	consumer	NOUN
gujaf-284	76	58	goods	good	NOUN
gujaf-284	76	59	firms	firm	NOUN
gujaf-284	76	60	in	in	ADP
gujaf-284	76	61	nigeria	nigeria	PROPN
gujaf-284	76	62	sirajo	sirajo	PROPN
gujaf-284	76	63	bappah	bappah	PROPN
gujaf-284	76	64	,	,	PUNCT
gujaf-284	76	65	auwal	auwal	PROPN
gujaf-284	76	66	saad	saad	PROPN
gujaf-284	76	67	,	,	PUNCT
gujaf-284	76	68	shehu	shehu	PROPN
gujaf-284	76	69	usman	usman	PROPN
gujaf-284	76	70	hassan	hassan	PROPN
gujaf-284	76	71	phd	phd	PROPN
gujaf-284	76	72	,	,	PUNCT
gujaf-284	76	73	saidu	saidu	PROPN
gujaf-284	76	74	adamu	adamu	PROPN
gujaf-284	76	75	phd	phd	PROPN
gujaf-284	76	76	board	board	PROPN
gujaf-284	76	77	characteristics	characteristic	NOUN
gujaf-284	76	78	and	and	CCONJ
gujaf-284	76	79	corporate	corporate	ADJ
gujaf-284	76	80	social	social	ADJ
gujaf-284	76	81	responsibility	responsibility	NOUN
gujaf-284	76	82	of	of	ADP
gujaf-284	76	83	listed	list	VERB
gujaf-284	76	84	oil	oil	NOUN
gujaf-284	76	85	and	and	CCONJ
gujaf-284	76	86	gas	gas	NOUN
gujaf-284	76	87	companies	company	NOUN
gujaf-284	76	88	in	in	ADP
gujaf-284	76	89	nigerian	nigerian	PROPN
gujaf-284	76	90	.	.	PUNCT
gujaf-284	77	1	aliyu	aliyu	PROPN
gujaf-284	77	2	abubakar	abubakar	PROPN
gujaf-284	77	3	,	,	PUNCT
gujaf-284	77	4	yunusa	yunusa	PROPN
gujaf-284	77	5	nasiru	nasiru	PROPN
gujaf-284	77	6	phd	phd	PROPN
gujaf-284	77	7	,	,	PUNCT
gujaf-284	77	8	dr	dr	PROPN
gujaf-284	77	9	.	.	PROPN
gujaf-284	77	10	umar	umar	PROPN
gujaf-284	77	11	abubakar	abubakar	PROPN
gujaf-284	77	12	board	board	PROPN
gujaf-284	77	13	characteristics	characteristic	NOUN
gujaf-284	77	14	and	and	CCONJ
gujaf-284	77	15	audit	audit	NOUN
gujaf-284	77	16	quality	quality	NOUN
gujaf-284	77	17	of	of	ADP
gujaf-284	77	18	listed	list	VERB
gujaf-284	77	19	consumer	consumer	NOUN
gujaf-284	77	20	goods	good	NOUN
gujaf-284	77	21	firms	firm	NOUN
gujaf-284	77	22	in	in	ADP
gujaf-284	77	23	nigeria	nigeria	PROPN
gujaf-284	77	24	aliyu	aliyu	PROPN
gujaf-284	77	25	shehu	shehu	PROPN
gujaf-284	77	26	usman	usman	PROPN
gujaf-284	77	27	,	,	PUNCT
gujaf-284	77	28	danson	danson	PROPN
gujaf-284	77	29	andrew	andrew	PROPN
gujaf-284	77	30	,	,	PUNCT
gujaf-284	77	31	abdullahi	abdullahi	PROPN
gujaf-284	77	32	bala	bala	PROPN
gujaf-284	77	33	ado	ado	PROPN
gujaf-284	77	34	phd	phd	PROPN
gujaf-284	77	35	,	,	PUNCT
gujaf-284	77	36	ceo	ceo	NOUN
gujaf-284	77	37	characteristics	characteristic	NOUN
gujaf-284	77	38	and	and	CCONJ
gujaf-284	77	39	financial	financial	ADJ
gujaf-284	77	40	reporting	reporting	NOUN
gujaf-284	77	41	quality	quality	NOUN
gujaf-284	77	42	in	in	ADP
gujaf-284	77	43	listed	list	VERB
gujaf-284	77	44	consumer	consumer	NOUN
gujaf-284	77	45	goods	good	NOUN
gujaf-284	77	46	companies	company	NOUN
gujaf-284	77	47	in	in	ADP
gujaf-284	77	48	nigeria	nigeria	PROPN
gujaf-284	77	49	okika	okika	PROPN
gujaf-284	77	50	nkiru	nkiru	PROPN
gujaf-284	77	51	philomena	philomena	PROPN
gujaf-284	77	52	,	,	PUNCT
gujaf-284	77	53	oyeneye	oyeneye	PROPN
gujaf-284	77	54	temitope	temitope	PROPN
gujaf-284	77	55	esther	esther	NOUN
gujaf-284	77	56	,	,	PUNCT
gujaf-284	77	57	adedeji	adedeji	PROPN
gujaf-284	77	58	daniel	daniel	PROPN
gujaf-284	77	59	gbadebo	gbadebo	PROPN
gujaf-284	77	60	liquidity	liquidity	PROPN
gujaf-284	77	61	risk	risk	NOUN
gujaf-284	77	62	and	and	CCONJ
gujaf-284	77	63	financial	financial	ADJ
gujaf-284	77	64	performance	performance	NOUN
gujaf-284	77	65	of	of	ADP
gujaf-284	77	66	listed	list	VERB
gujaf-284	77	67	deposit	deposit	NOUN
gujaf-284	77	68	money	money	NOUN
gujaf-284	77	69	banks	bank	NOUN
gujaf-284	77	70	in	in	ADP
gujaf-284	77	71	nigeria	nigeria	PROPN
gujaf-284	77	72	bashir	bashir	PROPN
gujaf-284	77	73	abdulrauf	abdulrauf	PROPN
gujaf-284	77	74	mohammed	mohammed	PROPN
gujaf-284	77	75	,	,	PUNCT
gujaf-284	77	76	aliyu	aliyu	PROPN
gujaf-284	77	77	ahmed	ahme	VERB
gujaf-284	77	78	abdullah	abdullah	PROPN
gujaf-284	77	79	phd	phd	PROPN
gujaf-284	77	80	,	,	PUNCT
gujaf-284	77	81	prof	prof	PROPN
gujaf-284	77	82	.	.	PUNCT
gujaf-284	78	1	salisu	salisu	PROPN
gujaf-284	78	2	mamman	mamman	PROPN
gujaf-284	78	3	ibrahim	ibrahim	PROPN
gujaf-284	78	4	yusuf	yusuf	PROPN
gujaf-284	78	5	phd	phd	PROPN
gujaf-284	78	6	,	,	PUNCT
gujaf-284	78	7	suleiman	suleiman	PROPN
gujaf-284	78	8	salami	salami	PROPN
gujaf-284	78	9	phd	phd	PROPN
gujaf-284	78	10	information	information	NOUN
gujaf-284	78	11	asymmetry	asymmetry	NOUN
gujaf-284	78	12	and	and	CCONJ
gujaf-284	78	13	cost	cost	NOUN
gujaf-284	78	14	of	of	ADP
gujaf-284	78	15	capital	capital	NOUN
gujaf-284	78	16	:	:	PUNCT
gujaf-284	78	17	a	a	DET
gujaf-284	78	18	review	review	NOUN
gujaf-284	78	19	of	of	ADP
gujaf-284	78	20	empirical	empirical	ADJ
gujaf-284	78	21	evidence	evidence	NOUN
gujaf-284	78	22	sunusi	sunusi	PROPN
gujaf-284	78	23	ridwan	ridwan	PROPN
gujaf-284	78	24	ayagi	ayagi	PROPN
gujaf-284	78	25	phd	phd	PROPN
gujaf-284	78	26	,	,	PUNCT
gujaf-284	78	27	aca	aca	PROPN
gujaf-284	78	28	,	,	PUNCT
gujaf-284	78	29	rashida	rashida	PROPN
gujaf-284	78	30	lawal	lawal	PROPN
gujaf-284	78	31	,	,	PUNCT
gujaf-284	78	32	phd	phd	NOUN
gujaf-284	78	33	ownership	ownership	NOUN
gujaf-284	78	34	structure	structure	NOUN
gujaf-284	78	35	and	and	CCONJ
gujaf-284	78	36	female	female	ADJ
gujaf-284	78	37	inclusion	inclusion	NOUN
gujaf-284	78	38	of	of	ADP
gujaf-284	78	39	listed	list	VERB
gujaf-284	78	40	financial	financial	ADJ
gujaf-284	78	41	firms	firm	NOUN
gujaf-284	78	42	in	in	ADP
gujaf-284	78	43	nigeria	nigeria	PROPN
gujaf-284	78	44	gbemigun	gbemigun	PROPN
gujaf-284	78	45	catherine	catherine	PROPN
gujaf-284	78	46	omoleye	omoleye	PROPN
gujaf-284	78	47	,	,	PUNCT
gujaf-284	78	48	alade	alade	PROPN
gujaf-284	78	49	muyiwa	muyiwa	PROPN
gujaf-284	78	50	ezekiel	ezekiel	PROPN
gujaf-284	78	51	phd	phd	PROPN
gujaf-284	78	52	csr	csr	PROPN
gujaf-284	78	53	initiatives	initiative	NOUN
gujaf-284	78	54	and	and	CCONJ
gujaf-284	78	55	sustainability	sustainability	NOUN
gujaf-284	78	56	resilience	resilience	NOUN
gujaf-284	78	57	in	in	ADP
gujaf-284	78	58	nigeria	nigeria	PROPN
gujaf-284	78	59	's	's	PART
gujaf-284	78	60	oil	oil	NOUN
gujaf-284	78	61	and	and	CCONJ
gujaf-284	78	62	gas	gas	NOUN
gujaf-284	78	63	industry	industry	NOUN
gujaf-284	78	64	:	:	PUNCT
gujaf-284	78	65	a	a	DET
gujaf-284	78	66	pls	pls	ADJ
gujaf-284	78	67	-	-	PUNCT
gujaf-284	78	68	sem	sem	NOUN
gujaf-284	78	69	approach	approach	NOUN
gujaf-284	78	70	from	from	ADP
gujaf-284	78	71	local	local	ADJ
gujaf-284	78	72	communities	community	NOUN
gujaf-284	78	73	'	'	PART
gujaf-284	78	74	perspective	perspective	NOUN
gujaf-284	78	75	tajudeen	tajudeen	NUM
gujaf-284	78	76	alaburo	alaburo	PROPN
gujaf-284	78	77	,	,	PUNCT
gujaf-284	78	78	rofiat	rofiat	PROPN
gujaf-284	78	79	bolanle	bolanle	PROPN
gujaf-284	78	80	,	,	PUNCT
gujaf-284	78	81	abdussalam	abdussalam	PROPN
gujaf-284	78	82	,	,	PUNCT
gujaf-284	78	83	abdulrahman	abdulrahman	PROPN
gujaf-284	78	84	abubakar	abubakar	PROPN
gujaf-284	78	85	,	,	PUNCT
gujaf-284	78	86	tajudeen	tajudeen	PROPN
gujaf-284	78	87	,	,	PUNCT
gujaf-284	78	88	akeem	akeem	PROPN
gujaf-284	78	89	olamilekan	olamilekan	PROPN
gujaf-284	78	90	babatunde	babatunde	PROPN
gujaf-284	78	91	capital	capital	NOUN
gujaf-284	78	92	structure	structure	NOUN
gujaf-284	78	93	and	and	CCONJ
gujaf-284	78	94	the	the	DET
gujaf-284	78	95	financial	financial	ADJ
gujaf-284	78	96	performance	performance	NOUN
gujaf-284	78	97	of	of	ADP
gujaf-284	78	98	listed	list	VERB
gujaf-284	78	99	information	information	NOUN
gujaf-284	78	100	and	and	CCONJ
gujaf-284	78	101	communications	communication	NOUN
gujaf-284	78	102	technology	technology	NOUN
gujaf-284	78	103	firms	firm	NOUN
gujaf-284	78	104	in	in	ADP
gujaf-284	78	105	nigeria	nigeria	PROPN
gujaf-284	78	106	nasiru	nasiru	PROPN
gujaf-284	78	107	adamu	adamu	PROPN
gujaf-284	78	108	kanoma	kanoma	PROPN
gujaf-284	78	109	,	,	PUNCT
gujaf-284	78	110	nurudeen	nurudeen	ADJ
gujaf-284	78	111	usman	usman	PROPN
gujaf-284	78	112	miko	miko	PROPN
gujaf-284	78	113	,	,	PUNCT
gujaf-284	78	114	augustine	augustine	PROPN
gujaf-284	78	115	ayuba	ayuba	PROPN
gujaf-284	78	116	,	,	PUNCT
gujaf-284	78	117	idris	idris	PROPN
gujaf-284	78	118	mohammed	mohammed	PROPN
gujaf-284	78	119	,	,	PUNCT
gujaf-284	78	120	mark	mark	VERB
gujaf-284	78	121	g	g	PROPN
gujaf-284	78	122	,	,	PUNCT
gujaf-284	78	123	tagwai	tagwai	PROPN
gujaf-284	78	124	gusau	gusau	PROPN
gujaf-284	78	125	journal	journal	PROPN
gujaf-284	78	126	of	of	ADP
gujaf-284	78	127	accounting	accounting	NOUN
gujaf-284	78	128	and	and	CCONJ
gujaf-284	78	129	finance	finance	NOUN
gujaf-284	78	130	,	,	PUNCT
gujaf-284	78	131	vol	vol	NOUN
gujaf-284	78	132	.	.	PROPN
gujaf-284	78	133	5	5	NUM
gujaf-284	78	134	,	,	PUNCT
gujaf-284	78	135	issue	issue	NOUN
gujaf-284	78	136	1	1	NUM
gujaf-284	78	137	,	,	PUNCT
gujaf-284	78	138	april	april	PROPN
gujaf-284	78	139	,	,	PUNCT
gujaf-284	78	140	2024	2024	NUM
gujaf-284	78	141	x	x	SYM
gujaf-284	78	142	profitability	profitability	NOUN
gujaf-284	78	143	and	and	CCONJ
gujaf-284	78	144	turnover	turnover	NOUN
gujaf-284	78	145	appraisal	appraisal	NOUN
gujaf-284	78	146	of	of	ADP
gujaf-284	78	147	listed	list	VERB
gujaf-284	78	148	deposit	deposit	NOUN
gujaf-284	78	149	money	money	NOUN
gujaf-284	78	150	banks	bank	NOUN
gujaf-284	78	151	in	in	ADP
gujaf-284	78	152	nigeria	nigeria	PROPN
gujaf-284	78	153	odogu	odogu	PROPN
gujaf-284	78	154	,	,	PUNCT
gujaf-284	78	155	terry	terry	PROPN
gujaf-284	78	156	keme	keme	PROPN
gujaf-284	78	157	zuode	zuode	PROPN
gujaf-284	78	158	(	(	PUNCT
gujaf-284	78	159	phd	phd	NOUN
gujaf-284	78	160	)	)	PUNCT
gujaf-284	78	161	and	and	CCONJ
gujaf-284	78	162	koroye	koroye	PROPN
gujaf-284	78	163	,	,	PUNCT
gujaf-284	78	164	amapamo	amapamo	PROPN
gujaf-284	78	165	stephen	stephen	PROPN
gujaf-284	78	166	board	board	PROPN
gujaf-284	78	167	attributes	attribute	NOUN
gujaf-284	78	168	and	and	CCONJ
gujaf-284	78	169	timeliness	timeliness	NOUN
gujaf-284	78	170	of	of	ADP
gujaf-284	78	171	financial	financial	ADJ
gujaf-284	78	172	reports	report	NOUN
gujaf-284	78	173	of	of	ADP
gujaf-284	78	174	listed	list	VERB
gujaf-284	78	175	non	non	ADJ
gujaf-284	78	176	-	-	ADJ
gujaf-284	78	177	financial	financial	ADJ
gujaf-284	78	178	firms	firm	NOUN
gujaf-284	78	179	in	in	ADP
gujaf-284	78	180	nigeria	nigeria	PROPN
gujaf-284	78	181	rashida	rashida	PROPN
gujaf-284	78	182	lawal	lawal	PROPN
gujaf-284	78	183	phd	phd	PROPN
gujaf-284	78	184	and	and	CCONJ
gujaf-284	78	185	prof	prof	NOUN
gujaf-284	78	186	.	.	PUNCT
gujaf-284	79	1	kabir	kabir	PROPN
gujaf-284	79	2	hamid	hamid	PROPN
gujaf-284	79	3	tahir	tahir	PROPN
gujaf-284	79	4	board	board	PROPN
gujaf-284	79	5	independence	independence	NOUN
gujaf-284	79	6	and	and	CCONJ
gujaf-284	79	7	financial	financial	ADJ
gujaf-284	79	8	reporting	reporting	NOUN
gujaf-284	79	9	quality	quality	NOUN
gujaf-284	79	10	of	of	ADP
gujaf-284	79	11	listed	list	VERB
gujaf-284	79	12	oil	oil	NOUN
gujaf-284	79	13	and	and	CCONJ
gujaf-284	79	14	gas	gas	NOUN
gujaf-284	79	15	companies	company	NOUN
gujaf-284	79	16	in	in	ADP
gujaf-284	79	17	nigeria	nigeria	PROPN
gujaf-284	79	18	:	:	PUNCT
gujaf-284	79	19	moderated	moderate	VERB
gujaf-284	79	20	by	by	ADP
gujaf-284	79	21	firm	firm	ADJ
gujaf-284	79	22	size	size	NOUN
gujaf-284	79	23	adamu	adamu	PROPN
gujaf-284	79	24	lawal	lawal	PROPN
gujaf-284	79	25	bello	bello	PROPN
gujaf-284	79	26	,	,	PUNCT
gujaf-284	79	27	prof	prof	PROPN
gujaf-284	79	28	.	.	PUNCT
gujaf-284	80	1	j.	j.	PROPN
gujaf-284	80	2	okpanachi	okpanachi	PROPN
gujaf-284	80	3	,	,	PUNCT
gujaf-284	80	4	prof	prof	PROPN
gujaf-284	80	5	.	.	PUNCT
gujaf-284	81	1	t.	t.	PROPN
gujaf-284	81	2	nyor	nyor	PROPN
gujaf-284	81	3	and	and	CCONJ
gujaf-284	81	4	lateef	lateef	PROPN
gujaf-284	81	5	olumude	olumude	PROPN
gujaf-284	81	6	mustapha	mustapha	PROPN
gujaf-284	81	7	(	(	PUNCT
gujaf-284	81	8	ph.d	ph.d	PROPN
gujaf-284	81	9	)	)	PUNCT
gujaf-284	81	10	does	do	VERB
gujaf-284	81	11	esg	esg	PROPN
gujaf-284	81	12	investment	investment	NOUN
gujaf-284	81	13	impact	impact	NOUN
gujaf-284	81	14	the	the	DET
gujaf-284	81	15	financial	financial	ADJ
gujaf-284	81	16	sustainability	sustainability	NOUN
gujaf-284	81	17	of	of	ADP
gujaf-284	81	18	nigerian	nigerian	ADJ
gujaf-284	81	19	energy	energy	NOUN
gujaf-284	81	20	companies	company	NOUN
gujaf-284	81	21	:	:	PUNCT
gujaf-284	81	22	a	a	DET
gujaf-284	81	23	panel	panel	NOUN
gujaf-284	81	24	regression	regression	NOUN
gujaf-284	81	25	approach	approach	NOUN
gujaf-284	81	26	?	?	PUNCT
gujaf-284	82	1	tajudeen	tajudeen	NOUN
gujaf-284	82	2	alaburo	alaburo	PROPN
gujaf-284	82	3	,	,	PUNCT
gujaf-284	82	4	abdulsalam	abdulsalam	PROPN
gujaf-284	82	5	and	and	CCONJ
gujaf-284	82	6	adedeji	adedeji	PROPN
gujaf-284	82	7	daniel	daniel	PROPN
gujaf-284	82	8	gbadebo	gbadebo	PROPN
gujaf-284	82	9	board	board	PROPN
gujaf-284	82	10	attributes	attribute	NOUN
gujaf-284	82	11	and	and	CCONJ
gujaf-284	82	12	sustainability	sustainability	NOUN
gujaf-284	82	13	reporting	reporting	NOUN
gujaf-284	82	14	of	of	ADP
gujaf-284	82	15	listed	list	VERB
gujaf-284	82	16	firms	firm	NOUN
gujaf-284	82	17	in	in	ADP
gujaf-284	82	18	nigeria	nigeria	PROPN
gujaf-284	82	19	idris	idris	PROPN
gujaf-284	82	20	mohammed	mohammed	PROPN
gujaf-284	82	21	,	,	PUNCT
gujaf-284	82	22	bejamin	bejamin	PROPN
gujaf-284	82	23	k	k	PROPN
gujaf-284	82	24	,	,	PUNCT
gujaf-284	82	25	gugong	gugong	PROPN
gujaf-284	82	26	phd	phd	PROPN
gujaf-284	82	27	,	,	PUNCT
gujaf-284	82	28	rofiat	rofiat	PROPN
gujaf-284	82	29	adedokun	adedokun	PROPN
gujaf-284	82	30	,	,	PUNCT
gujaf-284	82	31	abdulrahman	abdulrahman	PROPN
gujaf-284	82	32	a	a	PRON
gujaf-284	82	33	,	,	PUNCT
gujaf-284	82	34	olorunloga	olorunloga	ADJ
gujaf-284	82	35	and	and	CCONJ
gujaf-284	82	36	mark	mark	NOUN
gujaf-284	82	37	,	,	PUNCT
gujaf-284	82	38	g	g	PROPN
gujaf-284	82	39	,	,	PUNCT
gujaf-284	82	40	tagwai	tagwai	PROPN
gujaf-284	82	41	mediating	mediate	VERB
gujaf-284	82	42	effect	effect	NOUN
gujaf-284	82	43	of	of	ADP
gujaf-284	82	44	internal	internal	ADJ
gujaf-284	82	45	auditors	auditor	NOUN
gujaf-284	82	46	’	’	PART
gujaf-284	82	47	ethical	ethical	ADJ
gujaf-284	82	48	conduct	conduct	NOUN
gujaf-284	82	49	on	on	ADP
gujaf-284	82	50	the	the	DET
gujaf-284	82	51	relationship	relationship	NOUN
gujaf-284	82	52	between	between	ADP
gujaf-284	82	53	usage	usage	NOUN
gujaf-284	82	54	of	of	ADP
gujaf-284	82	55	information	information	NOUN
gujaf-284	82	56	technology	technology	NOUN
gujaf-284	82	57	,	,	PUNCT
gujaf-284	82	58	management	management	NOUN
gujaf-284	82	59	support	support	NOUN
gujaf-284	82	60	for	for	ADP
gujaf-284	82	61	internal	internal	ADJ
gujaf-284	82	62	audit	audit	NOUN
gujaf-284	82	63	department	department	NOUN
gujaf-284	82	64	,	,	PUNCT
gujaf-284	82	65	and	and	CCONJ
gujaf-284	82	66	internal	internal	ADJ
gujaf-284	82	67	audit	audit	NOUN
gujaf-284	82	68	effectiveness	effectiveness	NOUN
gujaf-284	82	69	:	:	PUNCT
gujaf-284	82	70	a	a	DET
gujaf-284	82	71	conceptual	conceptual	ADJ
gujaf-284	82	72	framework	framework	NOUN
gujaf-284	82	73	nura	nura	PROPN
gujaf-284	82	74	badamasi	badamasi	PROPN
gujaf-284	82	75	,	,	PUNCT
gujaf-284	82	76	adura	adura	NOUN
gujaf-284	82	77	binti	binti	PROPN
gujaf-284	82	78	ahmad	ahmad	PROPN
gujaf-284	82	79	gusau	gusau	PROPN
gujaf-284	82	80	journal	journal	PROPN
gujaf-284	82	81	of	of	ADP
gujaf-284	82	82	accounting	accounting	NOUN
gujaf-284	82	83	and	and	CCONJ
gujaf-284	82	84	finance	finance	NOUN
gujaf-284	82	85	,	,	PUNCT
gujaf-284	82	86	vol	vol	NOUN
gujaf-284	82	87	.	.	PROPN
gujaf-284	82	88	5	5	NUM
gujaf-284	82	89	,	,	PUNCT
gujaf-284	82	90	issue	issue	NOUN
gujaf-284	82	91	1	1	NUM
gujaf-284	82	92	,	,	PUNCT
gujaf-284	82	93	april	april	PROPN
gujaf-284	82	94	,	,	PUNCT
gujaf-284	82	95	2024	2024	NUM
gujaf-284	82	96	183	183	NUM
gujaf-284	82	97	capital	capital	NOUN
gujaf-284	82	98	structure	structure	NOUN
gujaf-284	82	99	and	and	CCONJ
gujaf-284	82	100	financial	financial	ADJ
gujaf-284	82	101	performance	performance	NOUN
gujaf-284	82	102	of	of	ADP
gujaf-284	82	103	listed	list	VERB
gujaf-284	82	104	information	information	NOUN
gujaf-284	82	105	and	and	CCONJ
gujaf-284	82	106	communications	communication	NOUN
gujaf-284	82	107	technology	technology	NOUN
gujaf-284	82	108	firms	firm	NOUN
gujaf-284	82	109	in	in	ADP
gujaf-284	82	110	nigeria	nigeria	PROPN
gujaf-284	82	111	nasiru	nasiru	PROPN
gujaf-284	82	112	adamu	adamu	PROPN
gujaf-284	82	113	kanoma	kanoma	PROPN
gujaf-284	82	114	department	department	PROPN
gujaf-284	82	115	of	of	ADP
gujaf-284	82	116	accounting	accounting	PROPN
gujaf-284	82	117	,	,	PUNCT
gujaf-284	82	118	kaduna	kaduna	PROPN
gujaf-284	82	119	state	state	PROPN
gujaf-284	82	120	university	university	PROPN
gujaf-284	82	121	,	,	PUNCT
gujaf-284	82	122	nigeria	nigeria	PROPN
gujaf-284	83	1	adamunasirukanoma@gmail.com	adamunasirukanoma@gmail.com	PROPN
gujaf-284	83	2	;	;	PUNCT
gujaf-284	83	3	+234	+234	NUM
gujaf-284	83	4	8066017669	8066017669	NUM
gujaf-284	83	5	nurudeen	nurudeen	NOUN
gujaf-284	83	6	usman	usman	PROPN
gujaf-284	83	7	miko	miko	PROPN
gujaf-284	83	8	department	department	PROPN
gujaf-284	83	9	of	of	ADP
gujaf-284	83	10	accounting	accounting	PROPN
gujaf-284	83	11	,	,	PUNCT
gujaf-284	83	12	kaduna	kaduna	PROPN
gujaf-284	83	13	state	state	PROPN
gujaf-284	83	14	university	university	PROPN
gujaf-284	83	15	,	,	PUNCT
gujaf-284	83	16	nigeria	nigeria	PROPN
gujaf-284	84	1	nuruddeenusmanmiko@gmail.com	nuruddeenusmanmiko@gmail.com	X
gujaf-284	84	2	;	;	PUNCT
gujaf-284	85	1	nuraumiko@yahoo.com	nuraumiko@yahoo.com	PROPN
gujaf-284	86	1	+234	+234	PROPN
gujaf-284	86	2	8036691170	8036691170	NUM
gujaf-284	86	3	augustine	augustine	PROPN
gujaf-284	86	4	ayuba	ayuba	PROPN
gujaf-284	86	5	department	department	PROPN
gujaf-284	86	6	of	of	ADP
gujaf-284	86	7	accounting	accounting	PROPN
gujaf-284	86	8	,	,	PUNCT
gujaf-284	86	9	kaduna	kaduna	PROPN
gujaf-284	86	10	state	state	PROPN
gujaf-284	86	11	university	university	PROPN
gujaf-284	86	12	,	,	PUNCT
gujaf-284	86	13	nigeria	nigeria	PROPN
gujaf-284	86	14	ayubaaugustine5@gmail.com	ayubaaugustine5@gmail.com	X
gujaf-284	86	15	;	;	PUNCT
gujaf-284	86	16	+971508984701	+971508984701	NUM
gujaf-284	86	17	idris	idris	PROPN
gujaf-284	86	18	mohammed	mohammed	PROPN
gujaf-284	86	19	department	department	PROPN
gujaf-284	86	20	of	of	ADP
gujaf-284	86	21	accounting	accounting	PROPN
gujaf-284	86	22	,	,	PUNCT
gujaf-284	86	23	kaduna	kaduna	PROPN
gujaf-284	86	24	state	state	PROPN
gujaf-284	86	25	university	university	PROPN
gujaf-284	86	26	,	,	PUNCT
gujaf-284	86	27	nigeria	nigeria	PROPN
gujaf-284	86	28	idrisu02@gmail.com	idrisu02@gmail.com	PROPN
gujaf-284	86	29	;	;	PUNCT
gujaf-284	86	30	+234	+234	NUM
gujaf-284	86	31	8063234829	8063234829	NUM
gujaf-284	86	32	mark	mark	NOUN
gujaf-284	86	33	g	g	PROPN
gujaf-284	86	34	,	,	PUNCT
gujaf-284	86	35	tagwai	tagwai	PROPN
gujaf-284	86	36	department	department	PROPN
gujaf-284	86	37	of	of	ADP
gujaf-284	86	38	accounting	accounting	PROPN
gujaf-284	86	39	,	,	PUNCT
gujaf-284	86	40	kaduna	kaduna	PROPN
gujaf-284	86	41	state	state	PROPN
gujaf-284	86	42	university	university	PROPN
gujaf-284	86	43	,	,	PUNCT
gujaf-284	86	44	nigeria	nigeria	PROPN
gujaf-284	86	45	mark.tagwai@kasu.edu.ng	mark.tagwai@kasu.edu.ng	NOUN
gujaf-284	86	46	;	;	PUNCT
gujaf-284	86	47	+234	+234	NUM
gujaf-284	86	48	934201721	934201721	NUM
gujaf-284	86	49	abstract	abstract	NOUN
gujaf-284	86	50	this	this	DET
gujaf-284	86	51	study	study	NOUN
gujaf-284	86	52	seeks	seek	VERB
gujaf-284	86	53	to	to	PART
gujaf-284	86	54	examine	examine	VERB
gujaf-284	86	55	the	the	DET
gujaf-284	86	56	effect	effect	NOUN
gujaf-284	86	57	of	of	ADP
gujaf-284	86	58	capital	capital	NOUN
gujaf-284	86	59	structure	structure	NOUN
gujaf-284	86	60	on	on	ADP
gujaf-284	86	61	financial	financial	ADJ
gujaf-284	86	62	performance	performance	NOUN
gujaf-284	86	63	of	of	ADP
gujaf-284	86	64	the	the	DET
gujaf-284	86	65	listed	list	VERB
gujaf-284	86	66	information	information	NOUN
gujaf-284	86	67	and	and	CCONJ
gujaf-284	86	68	communications	communication	NOUN
gujaf-284	86	69	technology	technology	NOUN
gujaf-284	86	70	firms	firm	NOUN
gujaf-284	86	71	in	in	ADP
gujaf-284	86	72	nigeria	nigeria	PROPN
gujaf-284	86	73	.	.	PUNCT
gujaf-284	87	1	this	this	DET
gujaf-284	87	2	study	study	NOUN
gujaf-284	87	3	adopted	adopt	VERB
gujaf-284	87	4	correlation	correlation	NOUN
gujaf-284	87	5	and	and	CCONJ
gujaf-284	87	6	mailto:adamunasirukanoma@gmail.com	mailto:adamunasirukanoma@gmail.com	PROPN
gujaf-284	87	7	mailto:nuruddeenusmanmiko@gmail.com	mailto:nuruddeenusmanmiko@gmail.com	X
gujaf-284	87	8	mailto:nuraumiko@yahoo.com	mailto:nuraumiko@yahoo.com	X
gujaf-284	88	1	mailto:ayubaaugustine5@gmail.com	mailto:ayubaaugustine5@gmail.com	X
gujaf-284	88	2	mailto:idrisu02@gmail.com	mailto:idrisu02@gmail.com	VERB
gujaf-284	88	3	mailto:mark.tagwai@kasu.edu.ng	mailto:mark.tagwai@kasu.edu.ng	NUM
gujaf-284	88	4	gusau	gusau	ADJ
gujaf-284	88	5	journal	journal	NOUN
gujaf-284	88	6	of	of	ADP
gujaf-284	88	7	accounting	accounting	NOUN
gujaf-284	88	8	and	and	CCONJ
gujaf-284	88	9	finance	finance	NOUN
gujaf-284	88	10	,	,	PUNCT
gujaf-284	88	11	vol	vol	NOUN
gujaf-284	88	12	.	.	PROPN
gujaf-284	88	13	5	5	NUM
gujaf-284	88	14	,	,	PUNCT
gujaf-284	88	15	issue	issue	NOUN
gujaf-284	88	16	1	1	NUM
gujaf-284	88	17	,	,	PUNCT
gujaf-284	88	18	april	april	PROPN
gujaf-284	88	19	,	,	PUNCT
gujaf-284	88	20	2024	2024	NUM
gujaf-284	88	21	184	184	NUM
gujaf-284	88	22	ex	ex	NOUN
gujaf-284	88	23	-	-	ADJ
gujaf-284	88	24	post	post	ADJ
gujaf-284	88	25	facto	facto	X
gujaf-284	88	26	research	research	NOUN
gujaf-284	88	27	design	design	NOUN
gujaf-284	88	28	.	.	PUNCT
gujaf-284	89	1	the	the	DET
gujaf-284	89	2	population	population	NOUN
gujaf-284	89	3	of	of	ADP
gujaf-284	89	4	this	this	DET
gujaf-284	89	5	study	study	NOUN
gujaf-284	89	6	consists	consist	VERB
gujaf-284	89	7	of	of	ADP
gujaf-284	89	8	all	all	DET
gujaf-284	89	9	listed	list	VERB
gujaf-284	89	10	information	information	NOUN
gujaf-284	89	11	and	and	CCONJ
gujaf-284	89	12	communications	communication	NOUN
gujaf-284	89	13	technology	technology	NOUN
gujaf-284	89	14	firms	firm	NOUN
gujaf-284	89	15	in	in	ADP
gujaf-284	89	16	nigeria	nigeria	PROPN
gujaf-284	89	17	.	.	PUNCT
gujaf-284	90	1	census	census	NOUN
gujaf-284	90	2	sampling	sampling	NOUN
gujaf-284	90	3	technique	technique	NOUN
gujaf-284	90	4	was	be	AUX
gujaf-284	90	5	employed	employ	VERB
gujaf-284	90	6	.	.	PUNCT
gujaf-284	91	1	multiple	multiple	ADJ
gujaf-284	91	2	regression	regression	NOUN
gujaf-284	91	3	model	model	NOUN
gujaf-284	91	4	based	base	VERB
gujaf-284	91	5	on	on	ADP
gujaf-284	91	6	pooled	pool	VERB
gujaf-284	91	7	ordinary	ordinary	ADJ
gujaf-284	91	8	lease	lease	NOUN
gujaf-284	91	9	square	square	NOUN
gujaf-284	91	10	,	,	PUNCT
gujaf-284	91	11	robust	robust	ADJ
gujaf-284	91	12	test	test	NOUN
gujaf-284	91	13	was	be	AUX
gujaf-284	91	14	adopted	adopt	VERB
gujaf-284	91	15	in	in	ADP
gujaf-284	91	16	analyzing	analyze	VERB
gujaf-284	91	17	the	the	DET
gujaf-284	91	18	panel	panel	NOUN
gujaf-284	91	19	data	datum	NOUN
gujaf-284	91	20	obtained	obtain	VERB
gujaf-284	91	21	from	from	ADP
gujaf-284	91	22	audited	audit	VERB
gujaf-284	91	23	financial	financial	ADJ
gujaf-284	91	24	statement	statement	NOUN
gujaf-284	91	25	of	of	ADP
gujaf-284	91	26	the	the	DET
gujaf-284	91	27	listed	list	VERB
gujaf-284	91	28	sampled	sample	VERB
gujaf-284	91	29	information	information	NOUN
gujaf-284	91	30	and	and	CCONJ
gujaf-284	91	31	communications	communication	NOUN
gujaf-284	91	32	technology	technology	NOUN
gujaf-284	91	33	firms	firm	NOUN
gujaf-284	91	34	for	for	ADP
gujaf-284	91	35	the	the	DET
gujaf-284	91	36	periods	period	NOUN
gujaf-284	91	37	of	of	ADP
gujaf-284	91	38	10	10	NUM
gujaf-284	91	39	years	year	NOUN
gujaf-284	91	40	between	between	ADP
gujaf-284	91	41	(	(	PUNCT
gujaf-284	91	42	20132022	20132022	NUM
gujaf-284	91	43	)	)	PUNCT
gujaf-284	91	44	.	.	PUNCT
gujaf-284	92	1	the	the	DET
gujaf-284	92	2	study	study	NOUN
gujaf-284	92	3	reveals	reveal	VERB
gujaf-284	92	4	that	that	SCONJ
gujaf-284	92	5	both	both	DET
gujaf-284	92	6	long	long	ADJ
gujaf-284	92	7	term	term	NOUN
gujaf-284	92	8	debt	debt	NOUN
gujaf-284	92	9	financing	financing	NOUN
gujaf-284	92	10	ratio	ratio	NOUN
gujaf-284	92	11	short	short	ADJ
gujaf-284	92	12	term	term	NOUN
gujaf-284	92	13	debt	debt	NOUN
gujaf-284	92	14	financing	financing	NOUN
gujaf-284	92	15	,	,	PUNCT
gujaf-284	92	16	and	and	CCONJ
gujaf-284	92	17	debt	debt	NOUN
gujaf-284	92	18	to	to	ADP
gujaf-284	92	19	equity	equity	NOUN
gujaf-284	92	20	financing	financing	NOUN
gujaf-284	92	21	ratio	ratio	NOUN
gujaf-284	92	22	have	have	VERB
gujaf-284	92	23	positive	positive	ADJ
gujaf-284	92	24	and	and	CCONJ
gujaf-284	92	25	significant	significant	ADJ
gujaf-284	92	26	influence	influence	NOUN
gujaf-284	92	27	on	on	ADP
gujaf-284	92	28	return	return	NOUN
gujaf-284	92	29	on	on	ADP
gujaf-284	92	30	assets	asset	NOUN
gujaf-284	92	31	of	of	ADP
gujaf-284	92	32	the	the	DET
gujaf-284	92	33	listed	list	VERB
gujaf-284	92	34	information	information	NOUN
gujaf-284	92	35	and	and	CCONJ
gujaf-284	92	36	communications	communication	NOUN
gujaf-284	92	37	technology	technology	NOUN
gujaf-284	92	38	firms	firm	NOUN
gujaf-284	92	39	in	in	ADP
gujaf-284	92	40	nigeria	nigeria	PROPN
gujaf-284	92	41	.	.	PUNCT
gujaf-284	93	1	on	on	ADP
gujaf-284	93	2	the	the	DET
gujaf-284	93	3	other	other	ADJ
gujaf-284	93	4	hand	hand	NOUN
gujaf-284	93	5	,	,	PUNCT
gujaf-284	93	6	equity	equity	NOUN
gujaf-284	93	7	financing	financing	NOUN
gujaf-284	93	8	ratio	ratio	NOUN
gujaf-284	93	9	has	have	VERB
gujaf-284	93	10	a	a	DET
gujaf-284	93	11	positive	positive	ADJ
gujaf-284	93	12	but	but	CCONJ
gujaf-284	93	13	insignificant	insignificant	ADJ
gujaf-284	93	14	effect	effect	NOUN
gujaf-284	93	15	on	on	ADP
gujaf-284	93	16	performance	performance	NOUN
gujaf-284	93	17	of	of	ADP
gujaf-284	93	18	listed	list	VERB
gujaf-284	93	19	information	information	NOUN
gujaf-284	93	20	and	and	CCONJ
gujaf-284	93	21	communications	communication	NOUN
gujaf-284	93	22	technology	technology	NOUN
gujaf-284	93	23	companies	company	NOUN
gujaf-284	93	24	in	in	ADP
gujaf-284	93	25	nigeria	nigeria	PROPN
gujaf-284	93	26	.	.	PUNCT
gujaf-284	94	1	therefore	therefore	ADV
gujaf-284	94	2	,	,	PUNCT
gujaf-284	94	3	it	it	PRON
gujaf-284	94	4	is	be	AUX
gujaf-284	94	5	recommended	recommend	VERB
gujaf-284	94	6	that	that	SCONJ
gujaf-284	94	7	the	the	DET
gujaf-284	94	8	management	management	NOUN
gujaf-284	94	9	of	of	ADP
gujaf-284	94	10	the	the	DET
gujaf-284	94	11	listed	list	VERB
gujaf-284	94	12	information	information	NOUN
gujaf-284	94	13	and	and	CCONJ
gujaf-284	94	14	communications	communication	NOUN
gujaf-284	94	15	technology	technology	NOUN
gujaf-284	94	16	firms	firm	NOUN
gujaf-284	94	17	in	in	ADP
gujaf-284	94	18	nigeria	nigeria	PROPN
gujaf-284	94	19	should	should	AUX
gujaf-284	94	20	initiate	initiate	VERB
gujaf-284	94	21	coherent	coherent	ADJ
gujaf-284	94	22	and	and	CCONJ
gujaf-284	94	23	integrated	integrate	VERB
gujaf-284	94	24	financial	financial	ADJ
gujaf-284	94	25	policies	policy	NOUN
gujaf-284	94	26	towards	towards	ADP
gujaf-284	94	27	encouraging	encourage	VERB
gujaf-284	94	28	long	long	ADJ
gujaf-284	94	29	-	-	PUNCT
gujaf-284	94	30	and	and	CCONJ
gujaf-284	94	31	short	short	ADJ
gujaf-284	94	32	-	-	PUNCT
gujaf-284	94	33	term	term	NOUN
gujaf-284	94	34	debt	debt	NOUN
gujaf-284	94	35	financing	financing	NOUN
gujaf-284	94	36	and	and	CCONJ
gujaf-284	94	37	debt	debt	NOUN
gujaf-284	94	38	to	to	ADP
gujaf-284	94	39	equity	equity	NOUN
gujaf-284	94	40	financing	financing	NOUN
gujaf-284	94	41	to	to	PART
gujaf-284	94	42	ultimately	ultimately	ADV
gujaf-284	94	43	improve	improve	VERB
gujaf-284	94	44	the	the	DET
gujaf-284	94	45	financial	financial	ADJ
gujaf-284	94	46	performance	performance	NOUN
gujaf-284	94	47	of	of	ADP
gujaf-284	94	48	the	the	DET
gujaf-284	94	49	list	list	NOUN
gujaf-284	94	50	information	information	NOUN
gujaf-284	94	51	and	and	CCONJ
gujaf-284	94	52	communications	communication	NOUN
gujaf-284	94	53	technology	technology	NOUN
gujaf-284	94	54	firms	firm	NOUN
gujaf-284	94	55	in	in	ADP
gujaf-284	94	56	nigeria	nigeria	PROPN
gujaf-284	94	57	.	.	PUNCT
gujaf-284	95	1	keywords	keyword	NOUN
gujaf-284	95	2	:	:	PUNCT
gujaf-284	95	3	debt	debt	NOUN
gujaf-284	95	4	to	to	ADP
gujaf-284	95	5	equity	equity	NOUN
gujaf-284	95	6	financing	financing	NOUN
gujaf-284	95	7	and	and	CCONJ
gujaf-284	95	8	equity	equity	NOUN
gujaf-284	95	9	financing	financing	NOUN
gujaf-284	95	10	ratio	ratio	NOUN
gujaf-284	95	11	,	,	PUNCT
gujaf-284	95	12	long	long	ADJ
gujaf-284	95	13	term	term	NOUN
gujaf-284	95	14	debt	debt	NOUN
gujaf-284	95	15	,	,	PUNCT
gujaf-284	95	16	short	short	ADJ
gujaf-284	95	17	term	term	NOUN
gujaf-284	95	18	debt	debt	NOUN
gujaf-284	95	19	,	,	PUNCT
gujaf-284	95	20	1	1	NUM
gujaf-284	95	21	.	.	X
gujaf-284	96	1	introduction	introduction	NOUN
gujaf-284	96	2	financial	financial	ADJ
gujaf-284	96	3	performance	performance	NOUN
gujaf-284	96	4	has	have	AUX
gujaf-284	96	5	been	be	AUX
gujaf-284	96	6	the	the	DET
gujaf-284	96	7	major	major	ADJ
gujaf-284	96	8	concern	concern	NOUN
gujaf-284	96	9	of	of	ADP
gujaf-284	96	10	investors	investor	NOUN
gujaf-284	96	11	,	,	PUNCT
gujaf-284	96	12	stakeholders	stakeholder	NOUN
gujaf-284	96	13	as	as	ADV
gujaf-284	96	14	well	well	ADV
gujaf-284	96	15	as	as	ADP
gujaf-284	96	16	entire	entire	ADJ
gujaf-284	96	17	economy	economy	NOUN
gujaf-284	96	18	at	at	ADP
gujaf-284	96	19	large	large	ADJ
gujaf-284	96	20	.	.	PUNCT
gujaf-284	97	1	meanwhile	meanwhile	ADV
gujaf-284	97	2	,	,	PUNCT
gujaf-284	97	3	the	the	DET
gujaf-284	97	4	survival	survival	NOUN
gujaf-284	97	5	and	and	CCONJ
gujaf-284	97	6	wellbeing	wellbeing	NOUN
gujaf-284	97	7	of	of	ADP
gujaf-284	97	8	every	every	DET
gujaf-284	97	9	organization	organization	NOUN
gujaf-284	97	10	can	can	AUX
gujaf-284	97	11	be	be	AUX
gujaf-284	97	12	ascertained	ascertain	VERB
gujaf-284	97	13	through	through	ADP
gujaf-284	97	14	financial	financial	ADJ
gujaf-284	97	15	performance	performance	NOUN
gujaf-284	97	16	of	of	ADP
gujaf-284	97	17	the	the	DET
gujaf-284	97	18	organization	organization	NOUN
gujaf-284	97	19	.	.	PUNCT
gujaf-284	98	1	financial	financial	ADJ
gujaf-284	98	2	managers	manager	NOUN
gujaf-284	98	3	and	and	CCONJ
gujaf-284	98	4	other	other	ADJ
gujaf-284	98	5	stakeholders	stakeholder	NOUN
gujaf-284	98	6	considered	consider	VERB
gujaf-284	98	7	financial	financial	ADJ
gujaf-284	98	8	performance	performance	NOUN
gujaf-284	98	9	as	as	ADP
gujaf-284	98	10	an	an	DET
gujaf-284	98	11	essential	essential	ADJ
gujaf-284	98	12	indicator	indicator	NOUN
gujaf-284	98	13	in	in	ADP
gujaf-284	98	14	any	any	DET
gujaf-284	98	15	business	business	NOUN
gujaf-284	98	16	operation	operation	NOUN
gujaf-284	98	17	.	.	PUNCT
gujaf-284	99	1	meanwhile	meanwhile	ADV
gujaf-284	99	2	,	,	PUNCT
gujaf-284	99	3	amponsah	amponsah	PROPN
gujaf-284	99	4	,	,	PUNCT
gujaf-284	99	5	michael	michael	PROPN
gujaf-284	99	6	and	and	CCONJ
gujaf-284	99	7	hughes	hughes	PROPN
gujaf-284	99	8	(	(	PUNCT
gujaf-284	99	9	2013	2013	NUM
gujaf-284	99	10	)	)	PUNCT
gujaf-284	99	11	expressed	express	VERB
gujaf-284	99	12	that	that	SCONJ
gujaf-284	99	13	a	a	DET
gujaf-284	99	14	firm	firm	ADJ
gujaf-284	99	15	financial	financial	ADJ
gujaf-284	99	16	performance	performance	NOUN
gujaf-284	99	17	could	could	AUX
gujaf-284	99	18	be	be	AUX
gujaf-284	99	19	seen	see	VERB
gujaf-284	99	20	as	as	ADP
gujaf-284	99	21	shareholders	shareholder	NOUN
gujaf-284	99	22	’	'	PUNCT
gujaf-284	99	23	value	value	NOUN
gujaf-284	99	24	or	or	CCONJ
gujaf-284	99	25	wealth	wealth	NOUN
gujaf-284	99	26	’	'	PUNCT
gujaf-284	99	27	of	of	ADP
gujaf-284	99	28	an	an	DET
gujaf-284	99	29	organization	organization	NOUN
gujaf-284	99	30	.	.	PUNCT
gujaf-284	100	1	and	and	CCONJ
gujaf-284	100	2	,	,	PUNCT
gujaf-284	100	3	fabian	fabian	PROPN
gujaf-284	100	4	,	,	PUNCT
gujaf-284	100	5	james	james	PROPN
gujaf-284	100	6	and	and	CCONJ
gujaf-284	100	7	moshi	moshi	PROPN
gujaf-284	100	8	(	(	PUNCT
gujaf-284	100	9	2014	2014	NUM
gujaf-284	100	10	)	)	PUNCT
gujaf-284	100	11	opine	opine	VERB
gujaf-284	100	12	that	that	SCONJ
gujaf-284	100	13	financial	financial	ADJ
gujaf-284	100	14	performance	performance	NOUN
gujaf-284	100	15	provide	provide	VERB
gujaf-284	100	16	valuable	valuable	ADJ
gujaf-284	100	17	tool	tool	NOUN
gujaf-284	100	18	for	for	ADP
gujaf-284	100	19	the	the	DET
gujaf-284	100	20	evaluation	evaluation	NOUN
gujaf-284	100	21	of	of	ADP
gujaf-284	100	22	past	past	ADJ
gujaf-284	100	23	financial	financial	ADJ
gujaf-284	100	24	performance	performance	NOUN
gujaf-284	100	25	as	as	ADV
gujaf-284	100	26	well	well	ADV
gujaf-284	100	27	as	as	ADP
gujaf-284	100	28	current	current	ADJ
gujaf-284	100	29	financial	financial	ADJ
gujaf-284	100	30	position	position	NOUN
gujaf-284	100	31	of	of	ADP
gujaf-284	100	32	a	a	DET
gujaf-284	100	33	firm	firm	NOUN
gujaf-284	100	34	.	.	PUNCT
gujaf-284	101	1	in	in	ADP
gujaf-284	101	2	the	the	DET
gujaf-284	101	3	opinion	opinion	NOUN
gujaf-284	101	4	of	of	ADP
gujaf-284	101	5	ross	ross	PROPN
gujaf-284	101	6	,	,	PUNCT
gujaf-284	101	7	westerfiel	westerfiel	ADJ
gujaf-284	101	8	and	and	CCONJ
gujaf-284	101	9	jaffe	jaffe	PROPN
gujaf-284	101	10	(	(	PUNCT
gujaf-284	101	11	2009	2009	NUM
gujaf-284	101	12	)	)	PUNCT
gujaf-284	101	13	emphasized	emphasize	VERB
gujaf-284	101	14	that	that	SCONJ
gujaf-284	101	15	a	a	DET
gujaf-284	101	16	good	good	ADJ
gujaf-284	101	17	financial	financial	ADJ
gujaf-284	101	18	performance	performance	NOUN
gujaf-284	101	19	signifies	signify	VERB
gujaf-284	101	20	the	the	DET
gujaf-284	101	21	extends	extend	NOUN
gujaf-284	101	22	to	to	PART
gujaf-284	101	23	which	which	DET
gujaf-284	101	24	profit	profit	NOUN
gujaf-284	101	25	is	be	AUX
gujaf-284	101	26	maximize	maximize	NOUN
gujaf-284	101	27	in	in	ADP
gujaf-284	101	28	an	an	DET
gujaf-284	101	29	organization	organization	NOUN
gujaf-284	101	30	.	.	PUNCT
gujaf-284	102	1	in	in	ADP
gujaf-284	102	2	an	an	DET
gujaf-284	102	3	attempt	attempt	NOUN
gujaf-284	102	4	to	to	PART
gujaf-284	102	5	achieve	achieve	VERB
gujaf-284	102	6	that	that	PRON
gujaf-284	102	7	,	,	PUNCT
gujaf-284	102	8	financial	financial	ADJ
gujaf-284	102	9	managers	manager	NOUN
gujaf-284	102	10	tend	tend	VERB
gujaf-284	102	11	to	to	PART
gujaf-284	102	12	work	work	VERB
gujaf-284	102	13	toward	toward	ADP
gujaf-284	102	14	formulating	formulate	VERB
gujaf-284	102	15	policies	policy	NOUN
gujaf-284	102	16	that	that	PRON
gujaf-284	102	17	will	will	AUX
gujaf-284	102	18	ensure	ensure	VERB
gujaf-284	102	19	optimum	optimum	ADJ
gujaf-284	102	20	capital	capital	NOUN
gujaf-284	102	21	structure	structure	NOUN
gujaf-284	102	22	is	be	AUX
gujaf-284	102	23	maintained	maintain	VERB
gujaf-284	102	24	within	within	ADP
gujaf-284	102	25	their	their	PRON
gujaf-284	102	26	organizations	organization	NOUN
gujaf-284	102	27	.	.	PUNCT
gujaf-284	103	1	similarly	similarly	ADV
gujaf-284	103	2	,	,	PUNCT
gujaf-284	103	3	information	information	NOUN
gujaf-284	103	4	and	and	CCONJ
gujaf-284	103	5	communications	communication	NOUN
gujaf-284	103	6	technology	technology	NOUN
gujaf-284	103	7	(	(	PUNCT
gujaf-284	103	8	ict	ict	PROPN
gujaf-284	103	9	)	)	PUNCT
gujaf-284	103	10	firms	firm	NOUN
gujaf-284	103	11	among	among	ADP
gujaf-284	103	12	others	other	NOUN
gujaf-284	103	13	come	come	VERB
gujaf-284	103	14	up	up	ADP
gujaf-284	103	15	with	with	ADP
gujaf-284	103	16	effective	effective	ADJ
gujaf-284	103	17	financial	financial	ADJ
gujaf-284	103	18	policies	policy	NOUN
gujaf-284	103	19	to	to	PART
gujaf-284	103	20	ensure	ensure	VERB
gujaf-284	103	21	that	that	SCONJ
gujaf-284	103	22	optimum	optimum	ADJ
gujaf-284	103	23	capital	capital	NOUN
gujaf-284	103	24	structure	structure	NOUN
gujaf-284	103	25	is	be	AUX
gujaf-284	103	26	maintained	maintain	VERB
gujaf-284	103	27	in	in	ADP
gujaf-284	103	28	financing	finance	VERB
gujaf-284	103	29	their	their	PRON
gujaf-284	103	30	business	business	NOUN
gujaf-284	103	31	operations	operation	NOUN
gujaf-284	103	32	(	(	PUNCT
gujaf-284	103	33	chinweobi	chinweobi	X
gujaf-284	103	34	,	,	PUNCT
gujaf-284	103	35	2018	2018	NUM
gujaf-284	103	36	)	)	PUNCT
gujaf-284	103	37	.	.	PUNCT
gujaf-284	104	1	considering	consider	VERB
gujaf-284	104	2	the	the	DET
gujaf-284	104	3	link	link	NOUN
gujaf-284	104	4	between	between	ADP
gujaf-284	104	5	long	long	ADJ
gujaf-284	104	6	term	term	NOUN
gujaf-284	104	7	debt	debt	NOUN
gujaf-284	104	8	financing	financing	NOUN
gujaf-284	104	9	ratio	ratio	NOUN
gujaf-284	104	10	and	and	CCONJ
gujaf-284	104	11	financial	financial	ADJ
gujaf-284	104	12	performance	performance	NOUN
gujaf-284	104	13	,	,	PUNCT
gujaf-284	104	14	kurfi	kurfi	PROPN
gujaf-284	104	15	(	(	PUNCT
gujaf-284	104	16	2003	2003	NUM
gujaf-284	104	17	)	)	PUNCT
gujaf-284	104	18	expresses	express	VERB
gujaf-284	104	19	that	that	SCONJ
gujaf-284	104	20	long	long	ADJ
gujaf-284	104	21	term	term	NOUN
gujaf-284	104	22	debt	debt	NOUN
gujaf-284	104	23	financing	financing	NOUN
gujaf-284	104	24	ratio	ratio	NOUN
gujaf-284	104	25	measures	measure	VERB
gujaf-284	104	26	the	the	DET
gujaf-284	104	27	relative	relative	ADJ
gujaf-284	104	28	weight	weight	NOUN
gujaf-284	104	29	of	of	ADP
gujaf-284	104	30	long	long	ADJ
gujaf-284	104	31	-	-	PUNCT
gujaf-284	104	32	term	term	NOUN
gujaf-284	104	33	debt	debt	NOUN
gujaf-284	104	34	to	to	ADP
gujaf-284	104	35	the	the	DET
gujaf-284	104	36	capital	capital	NOUN
gujaf-284	104	37	structure	structure	NOUN
gujaf-284	104	38	(	(	PUNCT
gujaf-284	104	39	long	long	ADJ
gujaf-284	104	40	-	-	PUNCT
gujaf-284	104	41	term	term	NOUN
gujaf-284	104	42	financing	financing	NOUN
gujaf-284	104	43	)	)	PUNCT
gujaf-284	104	44	of	of	ADP
gujaf-284	104	45	the	the	DET
gujaf-284	104	46	firm	firm	NOUN
gujaf-284	104	47	in	in	ADP
gujaf-284	104	48	long	long	ADJ
gujaf-284	104	49	run	run	NOUN
gujaf-284	104	50	.	.	PUNCT
gujaf-284	105	1	he	he	PRON
gujaf-284	105	2	further	far	ADV
gujaf-284	105	3	emphasizes	emphasize	VERB
gujaf-284	105	4	that	that	SCONJ
gujaf-284	105	5	the	the	DET
gujaf-284	105	6	level	level	NOUN
gujaf-284	105	7	of	of	ADP
gujaf-284	105	8	long	long	ADJ
gujaf-284	105	9	-	-	PUNCT
gujaf-284	105	10	term	term	NOUN
gujaf-284	105	11	debt	debt	NOUN
gujaf-284	105	12	of	of	ADP
gujaf-284	105	13	a	a	DET
gujaf-284	105	14	gusau	gusau	ADJ
gujaf-284	105	15	journal	journal	NOUN
gujaf-284	105	16	of	of	ADP
gujaf-284	105	17	accounting	accounting	NOUN
gujaf-284	105	18	and	and	CCONJ
gujaf-284	105	19	finance	finance	NOUN
gujaf-284	105	20	,	,	PUNCT
gujaf-284	105	21	vol	vol	NOUN
gujaf-284	105	22	.	.	PROPN
gujaf-284	105	23	5	5	NUM
gujaf-284	105	24	,	,	PUNCT
gujaf-284	105	25	issue	issue	NOUN
gujaf-284	105	26	1	1	NUM
gujaf-284	105	27	,	,	PUNCT
gujaf-284	105	28	april	april	PROPN
gujaf-284	105	29	,	,	PUNCT
gujaf-284	105	30	2024	2024	NUM
gujaf-284	105	31	185	185	NUM
gujaf-284	105	32	firm	firm	NOUN
gujaf-284	105	33	is	be	AUX
gujaf-284	105	34	also	also	ADV
gujaf-284	105	35	believed	believe	VERB
gujaf-284	105	36	to	to	PART
gujaf-284	105	37	be	be	AUX
gujaf-284	105	38	one	one	NUM
gujaf-284	105	39	of	of	ADP
gujaf-284	105	40	the	the	DET
gujaf-284	105	41	forces	force	NOUN
gujaf-284	105	42	expected	expect	VERB
gujaf-284	105	43	to	to	PART
gujaf-284	105	44	influence	influence	VERB
gujaf-284	105	45	the	the	DET
gujaf-284	105	46	performance	performance	NOUN
gujaf-284	105	47	of	of	ADP
gujaf-284	105	48	a	a	DET
gujaf-284	105	49	firm	firm	NOUN
gujaf-284	105	50	.	.	PUNCT
gujaf-284	106	1	he	he	PRON
gujaf-284	106	2	concluded	conclude	VERB
gujaf-284	106	3	that	that	PRON
gujaf-284	106	4	has	have	VERB
gujaf-284	106	5	a	a	DET
gujaf-284	106	6	higher	high	ADJ
gujaf-284	106	7	long	long	ADJ
gujaf-284	106	8	-	-	PUNCT
gujaf-284	106	9	term	term	NOUN
gujaf-284	106	10	debt	debt	NOUN
gujaf-284	106	11	as	as	SCONJ
gujaf-284	106	12	proposed	propose	VERB
gujaf-284	106	13	by	by	ADP
gujaf-284	106	14	previous	previous	ADJ
gujaf-284	106	15	studies	study	NOUN
gujaf-284	106	16	would	would	AUX
gujaf-284	106	17	have	have	VERB
gujaf-284	106	18	little	little	ADJ
gujaf-284	106	19	resources	resource	NOUN
gujaf-284	106	20	to	to	PART
gujaf-284	106	21	take	take	VERB
gujaf-284	106	22	care	care	NOUN
gujaf-284	106	23	of	of	ADP
gujaf-284	106	24	some	some	DET
gujaf-284	106	25	other	other	ADJ
gujaf-284	106	26	objectives	objective	NOUN
gujaf-284	106	27	and	and	CCONJ
gujaf-284	106	28	vice	vice	ADV
gujaf-284	106	29	versa	versa	ADV
gujaf-284	106	30	.	.	PUNCT
gujaf-284	107	1	similarly	similarly	ADV
gujaf-284	107	2	,	,	PUNCT
gujaf-284	107	3	short	short	ADJ
gujaf-284	107	4	term	term	NOUN
gujaf-284	107	5	debt	debt	NOUN
gujaf-284	107	6	financing	financing	NOUN
gujaf-284	107	7	ratio	ratio	NOUN
gujaf-284	107	8	is	be	AUX
gujaf-284	107	9	another	another	DET
gujaf-284	107	10	proxy	proxy	NOUN
gujaf-284	107	11	in	in	ADP
gujaf-284	107	12	a	a	DET
gujaf-284	107	13	firm	firm	NOUN
gujaf-284	107	14	’s	’s	PART
gujaf-284	107	15	capital	capital	NOUN
gujaf-284	107	16	structure	structure	NOUN
gujaf-284	107	17	that	that	PRON
gujaf-284	107	18	may	may	AUX
gujaf-284	107	19	be	be	AUX
gujaf-284	107	20	responsible	responsible	ADJ
gujaf-284	107	21	to	to	PART
gujaf-284	107	22	change	change	VERB
gujaf-284	107	23	in	in	ADP
gujaf-284	107	24	the	the	DET
gujaf-284	107	25	financial	financial	ADJ
gujaf-284	107	26	performance	performance	NOUN
gujaf-284	107	27	of	of	ADP
gujaf-284	107	28	an	an	DET
gujaf-284	107	29	organization	organization	NOUN
gujaf-284	107	30	.	.	PUNCT
gujaf-284	108	1	hence	hence	ADV
gujaf-284	108	2	,	,	PUNCT
gujaf-284	108	3	role	role	NOUN
gujaf-284	108	4	of	of	ADP
gujaf-284	108	5	short	short	ADJ
gujaf-284	108	6	term	term	NOUN
gujaf-284	108	7	financing	financing	NOUN
gujaf-284	108	8	in	in	ADP
gujaf-284	108	9	ordinary	ordinary	ADJ
gujaf-284	108	10	business	business	NOUN
gujaf-284	108	11	operations	operation	NOUN
gujaf-284	108	12	has	have	AUX
gujaf-284	108	13	been	be	AUX
gujaf-284	108	14	revealed	reveal	VERB
gujaf-284	108	15	in	in	ADP
gujaf-284	108	16	the	the	DET
gujaf-284	108	17	work	work	NOUN
gujaf-284	108	18	of	of	ADP
gujaf-284	108	19	dahiru	dahiru	NOUN
gujaf-284	108	20	(	(	PUNCT
gujaf-284	108	21	2016	2016	NUM
gujaf-284	108	22	)	)	PUNCT
gujaf-284	108	23	who	who	PRON
gujaf-284	108	24	affirmed	affirm	VERB
gujaf-284	108	25	that	that	SCONJ
gujaf-284	108	26	short	short	ADJ
gujaf-284	108	27	term	term	NOUN
gujaf-284	108	28	debt	debt	NOUN
gujaf-284	108	29	financing	financing	NOUN
gujaf-284	108	30	ratio	ratio	NOUN
gujaf-284	108	31	is	be	AUX
gujaf-284	108	32	an	an	DET
gujaf-284	108	33	important	important	ADJ
gujaf-284	108	34	determinants	determinant	NOUN
gujaf-284	108	35	of	of	ADP
gujaf-284	108	36	financial	financial	ADJ
gujaf-284	108	37	performance	performance	NOUN
gujaf-284	108	38	of	of	ADP
gujaf-284	108	39	firm	firm	NOUN
gujaf-284	108	40	which	which	PRON
gujaf-284	108	41	is	be	AUX
gujaf-284	108	42	used	use	VERB
gujaf-284	108	43	in	in	ADP
gujaf-284	108	44	ascertaining	ascertain	VERB
gujaf-284	108	45	the	the	DET
gujaf-284	108	46	changes	change	NOUN
gujaf-284	108	47	in	in	ADP
gujaf-284	108	48	the	the	DET
gujaf-284	108	49	financial	financial	ADJ
gujaf-284	108	50	performance	performance	NOUN
gujaf-284	108	51	and	and	CCONJ
gujaf-284	108	52	ultimately	ultimately	ADV
gujaf-284	108	53	survival	survival	NOUN
gujaf-284	108	54	of	of	ADP
gujaf-284	108	55	an	an	DET
gujaf-284	108	56	organization	organization	NOUN
gujaf-284	108	57	.	.	PUNCT
gujaf-284	109	1	therefore	therefore	ADV
gujaf-284	109	2	,	,	PUNCT
gujaf-284	109	3	it	it	PRON
gujaf-284	109	4	is	be	AUX
gujaf-284	109	5	important	important	ADJ
gujaf-284	109	6	to	to	PART
gujaf-284	109	7	note	note	VERB
gujaf-284	109	8	that	that	PRON
gujaf-284	109	9	short	short	ADJ
gujaf-284	109	10	term	term	NOUN
gujaf-284	109	11	debt	debt	NOUN
gujaf-284	109	12	financing	financing	NOUN
gujaf-284	109	13	is	be	AUX
gujaf-284	109	14	essentially	essentially	ADV
gujaf-284	109	15	considered	consider	VERB
gujaf-284	109	16	as	as	SCONJ
gujaf-284	109	17	the	the	DET
gujaf-284	109	18	proportion	proportion	NOUN
gujaf-284	109	19	of	of	ADP
gujaf-284	109	20	business	business	NOUN
gujaf-284	109	21	short	short	PROPN
gujaf-284	109	22	termed	term	VERB
gujaf-284	109	23	debt	debt	NOUN
gujaf-284	109	24	obligation	obligation	NOUN
gujaf-284	109	25	driving	drive	VERB
gujaf-284	109	26	from	from	ADP
gujaf-284	109	27	the	the	DET
gujaf-284	109	28	total	total	ADJ
gujaf-284	109	29	debt	debt	NOUN
gujaf-284	109	30	finances	finance	NOUN
gujaf-284	109	31	.	.	PUNCT
gujaf-284	110	1	equity	equity	NOUN
gujaf-284	110	2	financing	financing	NOUN
gujaf-284	110	3	ratio	ratio	NOUN
gujaf-284	110	4	for	for	ADP
gujaf-284	110	5	example	example	NOUN
gujaf-284	110	6	chechet	chechet	NOUN
gujaf-284	110	7	and	and	CCONJ
gujaf-284	110	8	olayiwola	olayiwola	NOUN
gujaf-284	110	9	(	(	PUNCT
gujaf-284	110	10	2014	2014	NUM
gujaf-284	110	11	)	)	PUNCT
gujaf-284	110	12	,	,	PUNCT
gujaf-284	110	13	and	and	CCONJ
gujaf-284	110	14	akeem	akeem	PROPN
gujaf-284	110	15	and	and	CCONJ
gujaf-284	110	16	kayode	kayode	PROPN
gujaf-284	110	17	(	(	PUNCT
gujaf-284	110	18	2014	2014	NUM
gujaf-284	110	19	)	)	PUNCT
gujaf-284	110	20	considered	consider	VERB
gujaf-284	110	21	equity	equity	NOUN
gujaf-284	110	22	financial	financial	ADJ
gujaf-284	110	23	ratio	ratio	NOUN
gujaf-284	110	24	as	as	ADP
gujaf-284	110	25	an	an	DET
gujaf-284	110	26	element	element	NOUN
gujaf-284	110	27	of	of	ADP
gujaf-284	110	28	capital	capital	NOUN
gujaf-284	110	29	structure	structure	NOUN
gujaf-284	110	30	which	which	PRON
gujaf-284	110	31	signifies	signify	VERB
gujaf-284	110	32	external	external	ADJ
gujaf-284	110	33	source	source	NOUN
gujaf-284	110	34	of	of	ADP
gujaf-284	110	35	financing	financing	NOUN
gujaf-284	110	36	that	that	PRON
gujaf-284	110	37	influences	influence	VERB
gujaf-284	110	38	the	the	DET
gujaf-284	110	39	financial	financial	ADJ
gujaf-284	110	40	performance	performance	NOUN
gujaf-284	110	41	of	of	ADP
gujaf-284	110	42	firm	firm	NOUN
gujaf-284	110	43	in	in	ADP
gujaf-284	110	44	an	an	DET
gujaf-284	110	45	ordinary	ordinary	ADJ
gujaf-284	110	46	business	business	NOUN
gujaf-284	110	47	operation	operation	NOUN
gujaf-284	110	48	.	.	PUNCT
gujaf-284	111	1	in	in	ADP
gujaf-284	111	2	the	the	DET
gujaf-284	111	3	same	same	ADJ
gujaf-284	111	4	vain	vain	NOUN
gujaf-284	111	5	,	,	PUNCT
gujaf-284	111	6	iyoha	iyoha	PROPN
gujaf-284	111	7	(	(	PUNCT
gujaf-284	111	8	2017	2017	NUM
gujaf-284	111	9	)	)	PUNCT
gujaf-284	111	10	see	see	VERB
gujaf-284	111	11	equity	equity	NOUN
gujaf-284	111	12	financing	financing	NOUN
gujaf-284	111	13	as	as	ADP
gujaf-284	111	14	an	an	DET
gujaf-284	111	15	important	important	ADJ
gujaf-284	111	16	financial	financial	ADJ
gujaf-284	111	17	indicator	indicator	NOUN
gujaf-284	111	18	for	for	ADP
gujaf-284	111	19	investment	investment	NOUN
gujaf-284	111	20	decision	decision	NOUN
gujaf-284	111	21	,	,	PUNCT
gujaf-284	111	22	in	in	ADP
gujaf-284	111	23	a	a	DET
gujaf-284	111	24	business	business	NOUN
gujaf-284	111	25	operation	operation	NOUN
gujaf-284	111	26	.	.	PUNCT
gujaf-284	112	1	thus	thus	ADV
gujaf-284	112	2	,	,	PUNCT
gujaf-284	112	3	the	the	DET
gujaf-284	112	4	financial	financial	ADJ
gujaf-284	112	5	performance	performance	NOUN
gujaf-284	112	6	of	of	ADP
gujaf-284	112	7	a	a	DET
gujaf-284	112	8	firm	firm	NOUN
gujaf-284	112	9	can	can	AUX
gujaf-284	112	10	be	be	AUX
gujaf-284	112	11	examined	examine	VERB
gujaf-284	112	12	through	through	ADP
gujaf-284	112	13	its	its	PRON
gujaf-284	112	14	equity	equity	NOUN
gujaf-284	112	15	financing	financing	NOUN
gujaf-284	112	16	ratio	ratio	NOUN
gujaf-284	112	17	.	.	PUNCT
gujaf-284	113	1	it	it	PRON
gujaf-284	113	2	is	be	AUX
gujaf-284	113	3	important	important	ADJ
gujaf-284	113	4	to	to	PART
gujaf-284	113	5	note	note	VERB
gujaf-284	113	6	that	that	SCONJ
gujaf-284	113	7	the	the	DET
gujaf-284	113	8	adoption	adoption	NOUN
gujaf-284	113	9	and	and	CCONJ
gujaf-284	113	10	integration	integration	NOUN
gujaf-284	113	11	of	of	ADP
gujaf-284	113	12	the	the	DET
gujaf-284	113	13	information	information	NOUN
gujaf-284	113	14	and	and	CCONJ
gujaf-284	113	15	communication	communication	NOUN
gujaf-284	113	16	technology	technology	NOUN
gujaf-284	113	17	(	(	PUNCT
gujaf-284	113	18	ict	ict	PROPN
gujaf-284	113	19	)	)	PUNCT
gujaf-284	113	20	into	into	ADP
gujaf-284	113	21	business	business	NOUN
gujaf-284	113	22	processes	process	NOUN
gujaf-284	113	23	have	have	AUX
gujaf-284	113	24	been	be	AUX
gujaf-284	113	25	increasing	increase	VERB
gujaf-284	113	26	at	at	ADP
gujaf-284	113	27	a	a	DET
gujaf-284	113	28	fast	fast	ADJ
gujaf-284	113	29	rate	rate	NOUN
gujaf-284	113	30	(	(	PUNCT
gujaf-284	113	31	kamau	kamau	NOUN
gujaf-284	113	32	,	,	PUNCT
gujaf-284	113	33	2015	2015	NUM
gujaf-284	113	34	)	)	PUNCT
gujaf-284	113	35	.	.	PUNCT
gujaf-284	114	1	and	and	CCONJ
gujaf-284	114	2	this	this	PRON
gujaf-284	114	3	could	could	AUX
gujaf-284	114	4	be	be	AUX
gujaf-284	114	5	attributable	attributable	ADJ
gujaf-284	114	6	to	to	ADP
gujaf-284	114	7	the	the	DET
gujaf-284	114	8	sudden	sudden	ADJ
gujaf-284	114	9	increase	increase	NOUN
gujaf-284	114	10	of	of	ADP
gujaf-284	114	11	the	the	DET
gujaf-284	114	12	innovations	innovation	NOUN
gujaf-284	114	13	owing	owe	VERB
gujaf-284	114	14	to	to	ADP
gujaf-284	114	15	the	the	DET
gujaf-284	114	16	world	world	NOUN
gujaf-284	114	17	technological	technological	ADJ
gujaf-284	114	18	advancement	advancement	NOUN
gujaf-284	114	19	.	.	PUNCT
gujaf-284	115	1	although	although	SCONJ
gujaf-284	115	2	,	,	PUNCT
gujaf-284	115	3	okinawa	okinawa	PROPN
gujaf-284	115	4	(	(	PUNCT
gujaf-284	115	5	2000	2000	NUM
gujaf-284	115	6	)	)	PUNCT
gujaf-284	115	7	opined	opine	VERB
gujaf-284	115	8	that	that	SCONJ
gujaf-284	115	9	ict	ict	PROPN
gujaf-284	115	10	have	have	AUX
gujaf-284	115	11	revolutionized	revolutionize	VERB
gujaf-284	115	12	the	the	DET
gujaf-284	115	13	way	way	NOUN
gujaf-284	115	14	people	people	NOUN
gujaf-284	115	15	live	live	VERB
gujaf-284	115	16	,	,	PUNCT
gujaf-284	115	17	learn	learn	VERB
gujaf-284	115	18	,	,	PUNCT
gujaf-284	115	19	work	work	NOUN
gujaf-284	115	20	and	and	CCONJ
gujaf-284	115	21	interact	interact	VERB
gujaf-284	115	22	.	.	PUNCT
gujaf-284	116	1	nevertheless	nevertheless	ADV
gujaf-284	116	2	,	,	PUNCT
gujaf-284	116	3	ict	ict	PROPN
gujaf-284	116	4	services	service	NOUN
gujaf-284	116	5	have	have	AUX
gujaf-284	116	6	contributed	contribute	VERB
gujaf-284	116	7	immensely	immensely	ADV
gujaf-284	116	8	to	to	ADP
gujaf-284	116	9	the	the	DET
gujaf-284	116	10	growth	growth	NOUN
gujaf-284	116	11	and	and	CCONJ
gujaf-284	116	12	development	development	NOUN
gujaf-284	116	13	of	of	ADP
gujaf-284	116	14	the	the	DET
gujaf-284	116	15	economy	economy	NOUN
gujaf-284	116	16	in	in	ADP
gujaf-284	116	17	nigerian	nigerian	ADJ
gujaf-284	116	18	economy	economy	NOUN
gujaf-284	116	19	.	.	PUNCT
gujaf-284	117	1	according	accord	VERB
gujaf-284	117	2	to	to	ADP
gujaf-284	117	3	the	the	DET
gujaf-284	117	4	sector	sector	NOUN
gujaf-284	117	5	performance	performance	NOUN
gujaf-284	117	6	review	review	NOUN
gujaf-284	117	7	by	by	ADP
gujaf-284	117	8	africa	africa	PROPN
gujaf-284	117	9	(	(	PUNCT
gujaf-284	117	10	2012	2012	NUM
gujaf-284	117	11	)	)	PUNCT
gujaf-284	117	12	it	it	PRON
gujaf-284	117	13	was	be	AUX
gujaf-284	117	14	reveals	reveal	NOUN
gujaf-284	117	15	that	that	SCONJ
gujaf-284	117	16	the	the	DET
gujaf-284	117	17	fully	fully	ADV
gujaf-284	117	18	liberalized	liberalized	ADJ
gujaf-284	117	19	and	and	CCONJ
gujaf-284	117	20	highly	highly	ADV
gujaf-284	117	21	competitive	competitive	ADJ
gujaf-284	117	22	nigerian	nigerian	ADJ
gujaf-284	117	23	ict	ict	NOUN
gujaf-284	117	24	market	market	NOUN
gujaf-284	117	25	have	have	AUX
gujaf-284	117	26	experience	experience	NOUN
gujaf-284	117	27	sectorial	sectorial	ADJ
gujaf-284	117	28	growth	growth	NOUN
gujaf-284	117	29	of	of	ADP
gujaf-284	117	30	35	35	NUM
gujaf-284	117	31	%	%	NOUN
gujaf-284	117	32	,	,	PUNCT
gujaf-284	117	33	as	as	ADV
gujaf-284	117	34	well	well	ADV
gujaf-284	117	35	as	as	ADP
gujaf-284	117	36	sector	sector	NOUN
gujaf-284	117	37	’s	’s	PART
gujaf-284	117	38	annual	annual	ADJ
gujaf-284	117	39	contribution	contribution	NOUN
gujaf-284	117	40	of	of	ADP
gujaf-284	117	41	6.73	6.73	NUM
gujaf-284	117	42	%	%	NOUN
gujaf-284	117	43	to	to	ADP
gujaf-284	117	44	the	the	DET
gujaf-284	117	45	gdp	gdp	NOUN
gujaf-284	117	46	.	.	PUNCT
gujaf-284	118	1	also	also	ADV
gujaf-284	118	2	,	,	PUNCT
gujaf-284	118	3	adebay	adebay	PROPN
gujaf-284	118	4	et	et	PROPN
gujaf-284	118	5	al	al	PROPN
gujaf-284	118	6	.	.	PROPN
gujaf-284	119	1	(	(	PUNCT
gujaf-284	119	2	1999	1999	NUM
gujaf-284	119	3	)	)	PUNCT
gujaf-284	119	4	explained	explain	VERB
gujaf-284	119	5	how	how	SCONJ
gujaf-284	119	6	businesses	business	NOUN
gujaf-284	119	7	activities	activity	NOUN
gujaf-284	119	8	changed	change	VERB
gujaf-284	119	9	with	with	ADP
gujaf-284	119	10	the	the	DET
gujaf-284	119	11	contribution	contribution	NOUN
gujaf-284	119	12	of	of	ADP
gujaf-284	119	13	ict	ict	PROPN
gujaf-284	119	14	over	over	ADP
gujaf-284	119	15	the	the	DET
gujaf-284	119	16	years	year	NOUN
gujaf-284	119	17	.	.	PUNCT
gujaf-284	120	1	oyebisi	oyebisi	VERB
gujaf-284	120	2	et	et	PROPN
gujaf-284	120	3	al	al	PROPN
gujaf-284	120	4	.	.	PROPN
gujaf-284	121	1	(	(	PUNCT
gujaf-284	121	2	2000	2000	NUM
gujaf-284	121	3	)	)	PUNCT
gujaf-284	121	4	argued	argue	VERB
gujaf-284	121	5	that	that	SCONJ
gujaf-284	121	6	the	the	DET
gujaf-284	121	7	new	new	ADJ
gujaf-284	121	8	millennium	millennium	NOUN
gujaf-284	121	9	ict	ict	NOUN
gujaf-284	121	10	adoption	adoption	NOUN
gujaf-284	121	11	and	and	CCONJ
gujaf-284	121	12	diffusion	diffusion	NOUN
gujaf-284	121	13	have	have	AUX
gujaf-284	121	14	contributed	contribute	VERB
gujaf-284	121	15	immensely	immensely	ADV
gujaf-284	121	16	for	for	ADP
gujaf-284	121	17	the	the	DET
gujaf-284	121	18	prospect	prospect	NOUN
gujaf-284	121	19	and	and	CCONJ
gujaf-284	121	20	survival	survival	NOUN
gujaf-284	121	21	of	of	ADP
gujaf-284	121	22	the	the	DET
gujaf-284	121	23	gusau	gusau	ADJ
gujaf-284	121	24	journal	journal	NOUN
gujaf-284	121	25	of	of	ADP
gujaf-284	121	26	accounting	accounting	NOUN
gujaf-284	121	27	and	and	CCONJ
gujaf-284	121	28	finance	finance	NOUN
gujaf-284	121	29	,	,	PUNCT
gujaf-284	121	30	vol	vol	NOUN
gujaf-284	121	31	.	.	PROPN
gujaf-284	121	32	5	5	NUM
gujaf-284	121	33	,	,	PUNCT
gujaf-284	121	34	issue	issue	NOUN
gujaf-284	121	35	1	1	NUM
gujaf-284	121	36	,	,	PUNCT
gujaf-284	121	37	april	april	PROPN
gujaf-284	121	38	,	,	PUNCT
gujaf-284	121	39	2024	2024	NUM
gujaf-284	121	40	186	186	NUM
gujaf-284	121	41	organizations	organization	NOUN
gujaf-284	121	42	that	that	PRON
gujaf-284	121	43	choose	choose	VERB
gujaf-284	121	44	to	to	PART
gujaf-284	121	45	overhaul	overhaul	VERB
gujaf-284	121	46	their	their	PRON
gujaf-284	121	47	operations	operation	NOUN
gujaf-284	121	48	with	with	ADP
gujaf-284	121	49	ict	ict	PROPN
gujaf-284	121	50	.	.	PUNCT
gujaf-284	122	1	similarly	similarly	ADV
gujaf-284	122	2	,	,	PUNCT
gujaf-284	122	3	vanguard	vanguard	PROPN
gujaf-284	122	4	newspaper	newspaper	NOUN
gujaf-284	122	5	(	(	PUNCT
gujaf-284	122	6	2019	2019	NUM
gujaf-284	122	7	)	)	PUNCT
gujaf-284	122	8	revealed	reveal	VERB
gujaf-284	122	9	that	that	SCONJ
gujaf-284	122	10	ict	ict	PROPN
gujaf-284	122	11	sector	sector	NOUN
gujaf-284	122	12	contributed	contribute	VERB
gujaf-284	122	13	13.85	13.85	NUM
gujaf-284	122	14	of	of	ADP
gujaf-284	122	15	the	the	DET
gujaf-284	122	16	nigeria	nigeria	PROPN
gujaf-284	122	17	’s	’s	PART
gujaf-284	122	18	gdp	gdp	NOUN
gujaf-284	122	19	in	in	ADP
gujaf-284	122	20	the	the	DET
gujaf-284	122	21	second	second	ADJ
gujaf-284	122	22	quarter	quarter	NOUN
gujaf-284	122	23	of	of	ADP
gujaf-284	122	24	2019	2019	NUM
gujaf-284	122	25	.	.	PUNCT
gujaf-284	123	1	in	in	ADP
gujaf-284	123	2	this	this	DET
gujaf-284	123	3	regard	regard	NOUN
gujaf-284	123	4	,	,	PUNCT
gujaf-284	123	5	this	this	DET
gujaf-284	123	6	study	study	NOUN
gujaf-284	123	7	seeks	seek	VERB
gujaf-284	123	8	to	to	PART
gujaf-284	123	9	investigate	investigate	VERB
gujaf-284	123	10	the	the	DET
gujaf-284	123	11	effect	effect	NOUN
gujaf-284	123	12	of	of	ADP
gujaf-284	123	13	capital	capital	NOUN
gujaf-284	123	14	structure	structure	NOUN
gujaf-284	123	15	maintained	maintain	VERB
gujaf-284	123	16	by	by	ADP
gujaf-284	123	17	ict	ict	NOUN
gujaf-284	123	18	firms	firm	NOUN
gujaf-284	123	19	in	in	ADP
gujaf-284	123	20	relation	relation	NOUN
gujaf-284	123	21	to	to	ADP
gujaf-284	123	22	their	their	PRON
gujaf-284	123	23	financial	financial	ADJ
gujaf-284	123	24	performance	performance	NOUN
gujaf-284	123	25	of	of	ADP
gujaf-284	123	26	listed	list	VERB
gujaf-284	123	27	ict	ict	NOUN
gujaf-284	123	28	firms	firm	NOUN
gujaf-284	123	29	in	in	ADP
gujaf-284	123	30	nigeria	nigeria	PROPN
gujaf-284	123	31	between	between	ADP
gujaf-284	123	32	year	year	NOUN
gujaf-284	123	33	(	(	PUNCT
gujaf-284	123	34	20132022	20132022	NUM
gujaf-284	123	35	)	)	PUNCT
gujaf-284	123	36	considering	consider	VERB
gujaf-284	123	37	this	this	DET
gujaf-284	123	38	background	background	NOUN
gujaf-284	123	39	.	.	PUNCT
gujaf-284	124	1	it	it	PRON
gujaf-284	124	2	is	be	AUX
gujaf-284	124	3	certain	certain	ADJ
gujaf-284	124	4	that	that	SCONJ
gujaf-284	124	5	the	the	DET
gujaf-284	124	6	overall	overall	ADJ
gujaf-284	124	7	measurement	measurement	NOUN
gujaf-284	124	8	of	of	ADP
gujaf-284	124	9	the	the	DET
gujaf-284	124	10	financial	financial	ADJ
gujaf-284	124	11	wellbeing	wellbeing	NOUN
gujaf-284	124	12	of	of	ADP
gujaf-284	124	13	every	every	DET
gujaf-284	124	14	organization	organization	NOUN
gujaf-284	124	15	lies	lie	VERB
gujaf-284	124	16	in	in	ADP
gujaf-284	124	17	its	its	PRON
gujaf-284	124	18	financial	financial	ADJ
gujaf-284	124	19	performance	performance	NOUN
gujaf-284	124	20	.	.	PUNCT
gujaf-284	125	1	meanwhile	meanwhile	ADV
gujaf-284	125	2	,	,	PUNCT
gujaf-284	125	3	a	a	DET
gujaf-284	125	4	financial	financial	ADJ
gujaf-284	125	5	manager	manager	NOUN
gujaf-284	125	6	could	could	AUX
gujaf-284	125	7	easily	easily	ADV
gujaf-284	125	8	ascertain	ascertain	VERB
gujaf-284	125	9	the	the	DET
gujaf-284	125	10	extent	extent	NOUN
gujaf-284	125	11	to	to	PART
gujaf-284	125	12	which	which	PRON
gujaf-284	125	13	his	his	PRON
gujaf-284	125	14	organizations	organization	NOUN
gujaf-284	125	15	accomplished	accomplish	VERB
gujaf-284	125	16	its	its	PRON
gujaf-284	125	17	financial	financial	ADJ
gujaf-284	125	18	goal	goal	NOUN
gujaf-284	125	19	through	through	ADP
gujaf-284	125	20	financial	financial	ADJ
gujaf-284	125	21	performance	performance	NOUN
gujaf-284	125	22	.	.	PUNCT
gujaf-284	126	1	in	in	ADP
gujaf-284	126	2	the	the	DET
gujaf-284	126	3	same	same	ADJ
gujaf-284	126	4	vain	vain	NOUN
gujaf-284	126	5	,	,	PUNCT
gujaf-284	126	6	chakravarthy	chakravarthy	ADJ
gujaf-284	126	7	(	(	PUNCT
gujaf-284	126	8	1986	1986	NUM
gujaf-284	126	9	)	)	PUNCT
gujaf-284	126	10	considered	consider	VERB
gujaf-284	126	11	financial	financial	ADJ
gujaf-284	126	12	performance	performance	NOUN
gujaf-284	126	13	as	as	ADP
gujaf-284	126	14	a	a	DET
gujaf-284	126	15	way	way	NOUN
gujaf-284	126	16	to	to	PART
gujaf-284	126	17	satisfy	satisfy	VERB
gujaf-284	126	18	investors	investor	NOUN
gujaf-284	126	19	which	which	PRON
gujaf-284	126	20	could	could	AUX
gujaf-284	126	21	be	be	AUX
gujaf-284	126	22	represented	represent	VERB
gujaf-284	126	23	by	by	ADP
gujaf-284	126	24	profitability	profitability	NOUN
gujaf-284	126	25	,	,	PUNCT
gujaf-284	126	26	growth	growth	NOUN
gujaf-284	126	27	and	and	CCONJ
gujaf-284	126	28	market	market	NOUN
gujaf-284	126	29	value	value	NOUN
gujaf-284	126	30	.	.	PUNCT
gujaf-284	127	1	considering	consider	VERB
gujaf-284	127	2	the	the	DET
gujaf-284	127	3	current	current	ADJ
gujaf-284	127	4	global	global	ADJ
gujaf-284	127	5	trends	trend	NOUN
gujaf-284	127	6	in	in	ADP
gujaf-284	127	7	development	development	NOUN
gujaf-284	127	8	of	of	ADP
gujaf-284	127	9	ict	ict	PROPN
gujaf-284	127	10	due	due	ADP
gujaf-284	127	11	to	to	ADP
gujaf-284	127	12	series	series	NOUN
gujaf-284	127	13	of	of	ADP
gujaf-284	127	14	innovations	innovation	NOUN
gujaf-284	127	15	and	and	CCONJ
gujaf-284	127	16	technological	technological	ADJ
gujaf-284	127	17	advancement	advancement	NOUN
gujaf-284	127	18	in	in	ADP
gujaf-284	127	19	various	various	ADJ
gujaf-284	127	20	sectors	sector	NOUN
gujaf-284	127	21	of	of	ADP
gujaf-284	127	22	the	the	DET
gujaf-284	127	23	economy	economy	NOUN
gujaf-284	127	24	,	,	PUNCT
gujaf-284	127	25	managers	manager	NOUN
gujaf-284	127	26	of	of	ADP
gujaf-284	127	27	ict	ict	PROPN
gujaf-284	127	28	related	relate	VERB
gujaf-284	127	29	firms	firm	NOUN
gujaf-284	127	30	have	have	VERB
gujaf-284	127	31	greater	great	ADJ
gujaf-284	127	32	opportunity	opportunity	NOUN
gujaf-284	127	33	to	to	PART
gujaf-284	127	34	scout	scout	VERB
gujaf-284	127	35	for	for	ADP
gujaf-284	127	36	more	more	ADJ
gujaf-284	127	37	market	market	NOUN
gujaf-284	127	38	opportunity	opportunity	NOUN
gujaf-284	127	39	and	and	CCONJ
gujaf-284	127	40	to	to	PART
gujaf-284	127	41	improve	improve	VERB
gujaf-284	127	42	their	their	PRON
gujaf-284	127	43	performances	performance	NOUN
gujaf-284	127	44	financially	financially	ADV
gujaf-284	127	45	.	.	PUNCT
gujaf-284	128	1	although	although	SCONJ
gujaf-284	128	2	,	,	PUNCT
gujaf-284	128	3	the	the	DET
gujaf-284	128	4	emergence	emergence	NOUN
gujaf-284	128	5	of	of	ADP
gujaf-284	128	6	ict	ict	PROPN
gujaf-284	128	7	in	in	ADP
gujaf-284	128	8	nigeria	nigeria	PROPN
gujaf-284	128	9	have	have	AUX
gujaf-284	128	10	no	no	PRON
gujaf-284	128	11	doubt	doubt	ADV
gujaf-284	128	12	been	be	AUX
gujaf-284	128	13	constraint	constraint	NOUN
gujaf-284	128	14	with	with	ADP
gujaf-284	128	15	series	series	NOUN
gujaf-284	128	16	of	of	ADP
gujaf-284	128	17	economic	economic	ADJ
gujaf-284	128	18	recessions	recession	NOUN
gujaf-284	128	19	as	as	ADV
gujaf-284	128	20	well	well	ADV
gujaf-284	128	21	as	as	ADP
gujaf-284	128	22	resistance	resistance	NOUN
gujaf-284	128	23	to	to	ADP
gujaf-284	128	24	ict	ict	PROPN
gujaf-284	128	25	compliance	compliance	NOUN
gujaf-284	128	26	particularly	particularly	ADV
gujaf-284	128	27	in	in	ADP
gujaf-284	128	28	the	the	DET
gujaf-284	128	29	public	public	ADJ
gujaf-284	128	30	sector	sector	NOUN
gujaf-284	128	31	,	,	PUNCT
gujaf-284	128	32	which	which	PRON
gujaf-284	128	33	ultimately	ultimately	ADV
gujaf-284	128	34	caused	cause	VERB
gujaf-284	128	35	slow	slow	ADJ
gujaf-284	128	36	rate	rate	NOUN
gujaf-284	128	37	of	of	ADP
gujaf-284	128	38	growth	growth	NOUN
gujaf-284	128	39	and	and	CCONJ
gujaf-284	128	40	development	development	NOUN
gujaf-284	128	41	of	of	ADP
gujaf-284	128	42	the	the	DET
gujaf-284	128	43	ict	ict	NOUN
gujaf-284	128	44	industry	industry	NOUN
gujaf-284	128	45	in	in	ADP
gujaf-284	128	46	nigeria	nigeria	PROPN
gujaf-284	128	47	(	(	PUNCT
gujaf-284	128	48	osibanjo	osibanjo	PROPN
gujaf-284	128	49	&	&	CCONJ
gujaf-284	128	50	damagun	damagun	PROPN
gujaf-284	128	51	2011	2011	NUM
gujaf-284	128	52	)	)	PUNCT
gujaf-284	128	53	.	.	PUNCT
gujaf-284	129	1	nonetheless	nonetheless	ADV
gujaf-284	129	2	,	,	PUNCT
gujaf-284	129	3	the	the	DET
gujaf-284	129	4	guardian	guardian	PROPN
gujaf-284	129	5	news	news	PROPN
gujaf-284	129	6	paper	paper	NOUN
gujaf-284	129	7	(	(	PUNCT
gujaf-284	129	8	2023	2023	NUM
gujaf-284	129	9	)	)	PUNCT
gujaf-284	129	10	reported	report	VERB
gujaf-284	129	11	the	the	DET
gujaf-284	129	12	contribution	contribution	NOUN
gujaf-284	129	13	of	of	ADP
gujaf-284	129	14	nigerian	nigerian	ADJ
gujaf-284	129	15	ict	ict	NOUN
gujaf-284	129	16	sector	sector	NOUN
gujaf-284	129	17	to	to	ADP
gujaf-284	129	18	the	the	DET
gujaf-284	129	19	gdp	gdp	NOUN
gujaf-284	129	20	grew	grow	VERB
gujaf-284	129	21	by	by	ADP
gujaf-284	129	22	16.51	16.51	NUM
gujaf-284	129	23	%	%	NOUN
gujaf-284	129	24	in	in	ADP
gujaf-284	129	25	2022	2022	NUM
gujaf-284	129	26	as	as	ADP
gujaf-284	129	27	against	against	ADP
gujaf-284	129	28	15.51	15.51	NUM
gujaf-284	129	29	%	%	NOUN
gujaf-284	129	30	in	in	ADP
gujaf-284	129	31	2021	2021	NUM
gujaf-284	129	32	.	.	PUNCT
gujaf-284	130	1	therefore	therefore	ADV
gujaf-284	130	2	,	,	PUNCT
gujaf-284	130	3	looking	look	VERB
gujaf-284	130	4	at	at	ADP
gujaf-284	130	5	the	the	DET
gujaf-284	130	6	significance	significance	NOUN
gujaf-284	130	7	contribution	contribution	NOUN
gujaf-284	130	8	so	so	ADV
gujaf-284	130	9	far	far	ADV
gujaf-284	130	10	made	make	VERB
gujaf-284	130	11	by	by	ADP
gujaf-284	130	12	the	the	DET
gujaf-284	130	13	ict	ict	NOUN
gujaf-284	130	14	firms	firm	NOUN
gujaf-284	130	15	in	in	ADP
gujaf-284	130	16	nigerian	nigerian	ADJ
gujaf-284	130	17	economy	economy	NOUN
gujaf-284	130	18	,	,	PUNCT
gujaf-284	130	19	there	there	PRON
gujaf-284	130	20	is	be	VERB
gujaf-284	130	21	an	an	DET
gujaf-284	130	22	urgent	urgent	ADJ
gujaf-284	130	23	need	need	NOUN
gujaf-284	130	24	for	for	ADP
gujaf-284	130	25	their	their	PRON
gujaf-284	130	26	growth	growth	NOUN
gujaf-284	130	27	and	and	CCONJ
gujaf-284	130	28	expansion	expansion	NOUN
gujaf-284	130	29	to	to	PART
gujaf-284	130	30	enable	enable	VERB
gujaf-284	130	31	them	they	PRON
gujaf-284	130	32	keeps	keep	VERB
gujaf-284	130	33	space	space	NOUN
gujaf-284	130	34	in	in	ADP
gujaf-284	130	35	the	the	DET
gujaf-284	130	36	current	current	ADJ
gujaf-284	130	37	global	global	ADJ
gujaf-284	130	38	ict	ict	NOUN
gujaf-284	130	39	market	market	NOUN
gujaf-284	130	40	.	.	PUNCT
gujaf-284	131	1	thereby	thereby	ADV
gujaf-284	131	2	utilize	utilize	VERB
gujaf-284	131	3	the	the	DET
gujaf-284	131	4	advantage	advantage	NOUN
gujaf-284	131	5	of	of	ADP
gujaf-284	131	6	the	the	DET
gujaf-284	131	7	new	new	ADJ
gujaf-284	131	8	market	market	NOUN
gujaf-284	131	9	environment	environment	NOUN
gujaf-284	131	10	and	and	CCONJ
gujaf-284	131	11	to	to	PART
gujaf-284	131	12	ultimately	ultimately	ADV
gujaf-284	131	13	increase	increase	VERB
gujaf-284	131	14	their	their	PRON
gujaf-284	131	15	profitability	profitability	NOUN
gujaf-284	131	16	.	.	PUNCT
gujaf-284	132	1	olokoyo	olokoyo	PROPN
gujaf-284	132	2	(	(	PUNCT
gujaf-284	132	3	2013	2013	NUM
gujaf-284	132	4	)	)	PUNCT
gujaf-284	132	5	emphasized	emphasize	VERB
gujaf-284	132	6	that	that	SCONJ
gujaf-284	132	7	the	the	DET
gujaf-284	132	8	nigerian	nigerian	ADJ
gujaf-284	132	9	ict	ict	NOUN
gujaf-284	132	10	firms	firm	NOUN
gujaf-284	132	11	are	be	AUX
gujaf-284	132	12	rarely	rarely	ADV
gujaf-284	132	13	financed	finance	VERB
gujaf-284	132	14	by	by	ADP
gujaf-284	132	15	debt	debt	NOUN
gujaf-284	132	16	,	,	PUNCT
gujaf-284	132	17	rather	rather	ADV
gujaf-284	132	18	they	they	PRON
gujaf-284	132	19	are	be	AUX
gujaf-284	132	20	been	be	AUX
gujaf-284	132	21	financed	finance	VERB
gujaf-284	132	22	with	with	ADP
gujaf-284	132	23	equity	equity	NOUN
gujaf-284	132	24	or	or	CCONJ
gujaf-284	132	25	a	a	DET
gujaf-284	132	26	mix	mix	NOUN
gujaf-284	132	27	of	of	ADP
gujaf-284	132	28	the	the	DET
gujaf-284	132	29	equity	equity	NOUN
gujaf-284	132	30	and	and	CCONJ
gujaf-284	132	31	term	term	NOUN
gujaf-284	132	32	financing	financing	NOUN
gujaf-284	132	33	.	.	PUNCT
gujaf-284	133	1	accordingly	accordingly	ADV
gujaf-284	133	2	,	,	PUNCT
gujaf-284	133	3	every	every	DET
gujaf-284	133	4	organization	organization	NOUN
gujaf-284	133	5	has	have	VERB
gujaf-284	133	6	the	the	DET
gujaf-284	133	7	responsibility	responsibility	NOUN
gujaf-284	133	8	to	to	PART
gujaf-284	133	9	plan	plan	VERB
gujaf-284	133	10	for	for	ADP
gujaf-284	133	11	its	its	PRON
gujaf-284	133	12	own	own	ADJ
gujaf-284	133	13	capital	capital	NOUN
gujaf-284	133	14	structure	structure	NOUN
gujaf-284	133	15	towards	towards	ADP
gujaf-284	133	16	its	its	PRON
gujaf-284	133	17	value	value	NOUN
gujaf-284	133	18	maximization	maximization	NOUN
gujaf-284	133	19	(	(	PUNCT
gujaf-284	133	20	pandey	pandey	PROPN
gujaf-284	133	21	,	,	PUNCT
gujaf-284	133	22	2010	2010	NUM
gujaf-284	133	23	)	)	PUNCT
gujaf-284	133	24	.	.	PUNCT
gujaf-284	134	1	therefore	therefore	ADV
gujaf-284	134	2	,	,	PUNCT
gujaf-284	134	3	in	in	ADP
gujaf-284	134	4	other	other	ADJ
gujaf-284	134	5	to	to	PART
gujaf-284	134	6	achieve	achieve	VERB
gujaf-284	134	7	that	that	DET
gujaf-284	134	8	objective	objective	NOUN
gujaf-284	134	9	it	it	PRON
gujaf-284	134	10	is	be	AUX
gujaf-284	134	11	clearly	clearly	ADV
gujaf-284	134	12	argued	argue	VERB
gujaf-284	134	13	that	that	SCONJ
gujaf-284	134	14	financial	financial	ADJ
gujaf-284	134	15	managers	manager	NOUN
gujaf-284	134	16	need	need	VERB
gujaf-284	134	17	to	to	PART
gujaf-284	134	18	issue	issue	VERB
gujaf-284	134	19	certain	certain	ADJ
gujaf-284	134	20	number	number	NOUN
gujaf-284	134	21	of	of	ADP
gujaf-284	134	22	securities	security	NOUN
gujaf-284	134	23	with	with	ADP
gujaf-284	134	24	combination	combination	NOUN
gujaf-284	134	25	of	of	ADP
gujaf-284	134	26	debt	debt	NOUN
gujaf-284	134	27	to	to	PART
gujaf-284	134	28	meet	meet	VERB
gujaf-284	134	29	the	the	DET
gujaf-284	134	30	exact	exact	ADJ
gujaf-284	134	31	capital	capital	NOUN
gujaf-284	134	32	mix	mix	NOUN
gujaf-284	134	33	that	that	PRON
gujaf-284	134	34	can	can	AUX
gujaf-284	134	35	maximize	maximize	VERB
gujaf-284	134	36	the	the	DET
gujaf-284	134	37	value	value	NOUN
gujaf-284	134	38	of	of	ADP
gujaf-284	134	39	their	their	PRON
gujaf-284	134	40	firms	firm	NOUN
gujaf-284	134	41	(	(	PUNCT
gujaf-284	134	42	siddiqui	siddiqui	NOUN
gujaf-284	134	43	&	&	CCONJ
gujaf-284	134	44	shoaib	shoaib	PROPN
gujaf-284	134	45	2011	2011	NUM
gujaf-284	134	46	)	)	PUNCT
gujaf-284	134	47	.	.	PUNCT
gujaf-284	135	1	meanwhile	meanwhile	ADV
gujaf-284	135	2	,	,	PUNCT
gujaf-284	135	3	the	the	DET
gujaf-284	135	4	ict	ict	NOUN
gujaf-284	135	5	firms	firm	NOUN
gujaf-284	135	6	like	like	ADP
gujaf-284	135	7	every	every	DET
gujaf-284	135	8	other	other	ADJ
gujaf-284	135	9	organization	organization	NOUN
gujaf-284	135	10	in	in	ADP
gujaf-284	135	11	nigeria	nigeria	PROPN
gujaf-284	135	12	have	have	VERB
gujaf-284	135	13	the	the	DET
gujaf-284	135	14	obligation	obligation	NOUN
gujaf-284	135	15	to	to	ADP
gujaf-284	135	16	gusau	gusau	ADJ
gujaf-284	135	17	journal	journal	NOUN
gujaf-284	135	18	of	of	ADP
gujaf-284	135	19	accounting	accounting	NOUN
gujaf-284	135	20	and	and	CCONJ
gujaf-284	135	21	finance	finance	NOUN
gujaf-284	135	22	,	,	PUNCT
gujaf-284	135	23	vol	vol	NOUN
gujaf-284	135	24	.	.	PROPN
gujaf-284	135	25	5	5	NUM
gujaf-284	135	26	,	,	PUNCT
gujaf-284	135	27	issue	issue	NOUN
gujaf-284	135	28	1	1	NUM
gujaf-284	135	29	,	,	PUNCT
gujaf-284	135	30	april	april	PROPN
gujaf-284	135	31	,	,	PUNCT
gujaf-284	135	32	2024	2024	NUM
gujaf-284	135	33	187	187	NUM
gujaf-284	135	34	determine	determine	VERB
gujaf-284	135	35	their	their	PRON
gujaf-284	135	36	optimum	optimum	ADJ
gujaf-284	135	37	capital	capital	NOUN
gujaf-284	135	38	structure	structure	NOUN
gujaf-284	135	39	through	through	ADP
gujaf-284	135	40	its	its	PRON
gujaf-284	135	41	capital	capital	NOUN
gujaf-284	135	42	structure	structure	NOUN
gujaf-284	135	43	to	to	PART
gujaf-284	135	44	ensure	ensure	VERB
gujaf-284	135	45	the	the	DET
gujaf-284	135	46	survival	survival	NOUN
gujaf-284	135	47	and	and	CCONJ
gujaf-284	135	48	growth	growth	NOUN
gujaf-284	135	49	of	of	ADP
gujaf-284	135	50	their	their	PRON
gujaf-284	135	51	business	business	NOUN
gujaf-284	135	52	operations	operation	NOUN
gujaf-284	135	53	.	.	PUNCT
gujaf-284	136	1	meanwhile	meanwhile	ADV
gujaf-284	136	2	,	,	PUNCT
gujaf-284	136	3	it	it	PRON
gujaf-284	136	4	is	be	AUX
gujaf-284	136	5	necessary	necessary	ADJ
gujaf-284	136	6	for	for	SCONJ
gujaf-284	136	7	every	every	DET
gujaf-284	136	8	organization	organization	NOUN
gujaf-284	136	9	to	to	PART
gujaf-284	136	10	maintain	maintain	VERB
gujaf-284	136	11	an	an	DET
gujaf-284	136	12	optimum	optimum	ADJ
gujaf-284	136	13	capital	capital	NOUN
gujaf-284	136	14	mixed	mix	VERB
gujaf-284	136	15	by	by	ADP
gujaf-284	136	16	way	way	NOUN
gujaf-284	136	17	of	of	ADP
gujaf-284	136	18	striking	strike	VERB
gujaf-284	136	19	balance	balance	NOUN
gujaf-284	136	20	or	or	CCONJ
gujaf-284	136	21	creating	create	VERB
gujaf-284	136	22	a	a	DET
gujaf-284	136	23	trade	trade	NOUN
gujaf-284	136	24	-	-	PUNCT
gujaf-284	136	25	off	off	NOUN
gujaf-284	136	26	between	between	ADP
gujaf-284	136	27	all	all	DET
gujaf-284	136	28	its	its	PRON
gujaf-284	136	29	available	available	ADJ
gujaf-284	136	30	capital	capital	NOUN
gujaf-284	136	31	resources	resource	NOUN
gujaf-284	136	32	and	and	CCONJ
gujaf-284	136	33	best	good	ADJ
gujaf-284	136	34	possible	possible	ADJ
gujaf-284	136	35	benefit	benefit	NOUN
gujaf-284	136	36	utilization	utilization	NOUN
gujaf-284	136	37	,	,	PUNCT
gujaf-284	136	38	arises	arise	VERB
gujaf-284	136	39	from	from	ADP
gujaf-284	136	40	the	the	DET
gujaf-284	136	41	cost	cost	NOUN
gujaf-284	136	42	and	and	CCONJ
gujaf-284	136	43	benefit	benefit	VERB
gujaf-284	136	44	analysis	analysis	NOUN
gujaf-284	136	45	that	that	PRON
gujaf-284	136	46	would	would	AUX
gujaf-284	136	47	result	result	VERB
gujaf-284	136	48	to	to	ADP
gujaf-284	136	49	a	a	DET
gujaf-284	136	50	maximum	maximum	ADJ
gujaf-284	136	51	return	return	NOUN
gujaf-284	136	52	or	or	CCONJ
gujaf-284	136	53	favourable	favourable	ADJ
gujaf-284	136	54	outcome	outcome	NOUN
gujaf-284	136	55	from	from	ADP
gujaf-284	136	56	their	their	PRON
gujaf-284	136	57	business	business	NOUN
gujaf-284	136	58	operations	operation	NOUN
gujaf-284	136	59	.	.	PUNCT
gujaf-284	137	1	nevertheless	nevertheless	ADV
gujaf-284	137	2	,	,	PUNCT
gujaf-284	137	3	some	some	DET
gujaf-284	137	4	scholars	scholar	NOUN
gujaf-284	137	5	attempted	attempt	VERB
gujaf-284	137	6	to	to	PART
gujaf-284	137	7	ascertain	ascertain	VERB
gujaf-284	137	8	the	the	DET
gujaf-284	137	9	optimality	optimality	NOUN
gujaf-284	137	10	of	of	ADP
gujaf-284	137	11	capital	capital	NOUN
gujaf-284	137	12	structure	structure	NOUN
gujaf-284	137	13	of	of	ADP
gujaf-284	137	14	some	some	DET
gujaf-284	137	15	organizations	organization	NOUN
gujaf-284	137	16	by	by	ADP
gujaf-284	137	17	investigating	investigate	VERB
gujaf-284	137	18	the	the	DET
gujaf-284	137	19	relationship	relationship	NOUN
gujaf-284	137	20	and	and	CCONJ
gujaf-284	137	21	effect	effect	NOUN
gujaf-284	137	22	of	of	ADP
gujaf-284	137	23	capital	capital	NOUN
gujaf-284	137	24	structure	structure	NOUN
gujaf-284	137	25	on	on	ADP
gujaf-284	137	26	financial	financial	ADJ
gujaf-284	137	27	performances	performance	NOUN
gujaf-284	137	28	of	of	ADP
gujaf-284	137	29	organisations	organisation	NOUN
gujaf-284	137	30	in	in	ADP
gujaf-284	137	31	various	various	ADJ
gujaf-284	137	32	contexts	contexts	NOUN
gujaf-284	137	33	.	.	PUNCT
gujaf-284	138	1	therefore	therefore	ADV
gujaf-284	138	2	,	,	PUNCT
gujaf-284	138	3	to	to	ADP
gujaf-284	138	4	the	the	DET
gujaf-284	138	5	best	good	ADJ
gujaf-284	138	6	of	of	ADP
gujaf-284	138	7	the	the	DET
gujaf-284	138	8	researcher	researcher	NOUN
gujaf-284	138	9	’s	’s	PART
gujaf-284	138	10	knowledge	knowledge	NOUN
gujaf-284	138	11	little	little	ADJ
gujaf-284	138	12	or	or	CCONJ
gujaf-284	138	13	no	no	DET
gujaf-284	138	14	study	study	NOUN
gujaf-284	138	15	was	be	AUX
gujaf-284	138	16	conducted	conduct	VERB
gujaf-284	138	17	with	with	ADP
gujaf-284	138	18	respect	respect	NOUN
gujaf-284	138	19	to	to	ADP
gujaf-284	138	20	capital	capital	NOUN
gujaf-284	138	21	structure	structure	NOUN
gujaf-284	138	22	in	in	ADP
gujaf-284	138	23	relation	relation	NOUN
gujaf-284	138	24	to	to	ADP
gujaf-284	138	25	financial	financial	ADJ
gujaf-284	138	26	performance	performance	NOUN
gujaf-284	138	27	of	of	ADP
gujaf-284	138	28	ict	ict	NOUN
gujaf-284	138	29	firms	firm	NOUN
gujaf-284	138	30	particularly	particularly	ADV
gujaf-284	138	31	in	in	ADP
gujaf-284	138	32	nigerian	nigerian	PROPN
gujaf-284	138	33	between	between	ADP
gujaf-284	138	34	the	the	DET
gujaf-284	138	35	periods	period	NOUN
gujaf-284	138	36	of	of	ADP
gujaf-284	138	37	(	(	PUNCT
gujaf-284	138	38	2013	2013	NUM
gujaf-284	138	39	to	to	ADP
gujaf-284	138	40	2022	2022	NUM
gujaf-284	138	41	)	)	PUNCT
gujaf-284	138	42	,	,	PUNCT
gujaf-284	138	43	despite	despite	SCONJ
gujaf-284	138	44	the	the	DET
gujaf-284	138	45	widely	widely	ADV
gujaf-284	138	46	published	publish	VERB
gujaf-284	138	47	articles	article	NOUN
gujaf-284	138	48	with	with	ADP
gujaf-284	138	49	respect	respect	NOUN
gujaf-284	138	50	to	to	ADP
gujaf-284	138	51	performance	performance	NOUN
gujaf-284	138	52	of	of	ADP
gujaf-284	138	53	ict	ict	PROPN
gujaf-284	138	54	industry	industry	NOUN
gujaf-284	138	55	in	in	ADP
gujaf-284	138	56	nigeria	nigeria	PROPN
gujaf-284	138	57	.	.	PUNCT
gujaf-284	139	1	except	except	SCONJ
gujaf-284	139	2	the	the	DET
gujaf-284	139	3	study	study	NOUN
gujaf-284	139	4	of	of	ADP
gujaf-284	139	5	yusuf	yusuf	PROPN
gujaf-284	139	6	et	et	PROPN
gujaf-284	139	7	al	al	PROPN
gujaf-284	139	8	.	.	PROPN
gujaf-284	140	1	(	(	PUNCT
gujaf-284	140	2	2020	2020	NUM
gujaf-284	140	3	)	)	PUNCT
gujaf-284	140	4	that	that	PRON
gujaf-284	140	5	investigated	investigate	VERB
gujaf-284	140	6	the	the	DET
gujaf-284	140	7	relationship	relationship	NOUN
gujaf-284	140	8	between	between	ADP
gujaf-284	140	9	capital	capital	NOUN
gujaf-284	140	10	structure	structure	NOUN
gujaf-284	140	11	and	and	CCONJ
gujaf-284	140	12	financial	financial	ADJ
gujaf-284	140	13	performance	performance	NOUN
gujaf-284	140	14	of	of	ADP
gujaf-284	140	15	seven	seven	NUM
gujaf-284	140	16	(	(	PUNCT
gujaf-284	140	17	7	7	NUM
gujaf-284	140	18	)	)	PUNCT
gujaf-284	140	19	listed	list	VERB
gujaf-284	140	20	ict	ict	NOUN
gujaf-284	140	21	firms	firm	NOUN
gujaf-284	140	22	in	in	ADP
gujaf-284	140	23	nigeria	nigeria	PRON
gujaf-284	140	24	between	between	ADP
gujaf-284	140	25	2010	2010	NUM
gujaf-284	140	26	-	-	SYM
gujaf-284	140	27	2015	2015	NUM
gujaf-284	140	28	,	,	PUNCT
gujaf-284	140	29	where	where	SCONJ
gujaf-284	140	30	independent	independent	ADJ
gujaf-284	140	31	variables	variable	NOUN
gujaf-284	140	32	is	be	AUX
gujaf-284	140	33	represented	represent	VERB
gujaf-284	140	34	by	by	ADP
gujaf-284	140	35	leverage	leverage	NOUN
gujaf-284	140	36	measured	measure	VERB
gujaf-284	140	37	by	by	ADP
gujaf-284	140	38	the	the	DET
gujaf-284	140	39	combination	combination	NOUN
gujaf-284	140	40	of	of	ADP
gujaf-284	140	41	total	total	ADJ
gujaf-284	140	42	debt	debt	NOUN
gujaf-284	140	43	financing	financing	NOUN
gujaf-284	140	44	only	only	ADV
gujaf-284	140	45	,	,	PUNCT
gujaf-284	140	46	while	while	SCONJ
gujaf-284	140	47	the	the	DET
gujaf-284	140	48	dependent	dependent	ADJ
gujaf-284	140	49	variable	variable	NOUN
gujaf-284	140	50	represented	represent	VERB
gujaf-284	140	51	by	by	ADP
gujaf-284	140	52	return	return	NOUN
gujaf-284	140	53	on	on	ADP
gujaf-284	140	54	assets	asset	NOUN
gujaf-284	140	55	and	and	CCONJ
gujaf-284	140	56	equity	equity	NOUN
gujaf-284	140	57	respectively	respectively	ADV
gujaf-284	140	58	.	.	PUNCT
gujaf-284	141	1	in	in	ADP
gujaf-284	141	2	this	this	DET
gujaf-284	141	3	regard	regard	NOUN
gujaf-284	141	4	,	,	PUNCT
gujaf-284	141	5	this	this	DET
gujaf-284	141	6	study	study	NOUN
gujaf-284	141	7	examined	examine	VERB
gujaf-284	141	8	effect	effect	NOUN
gujaf-284	141	9	of	of	ADP
gujaf-284	141	10	capital	capital	NOUN
gujaf-284	141	11	structure	structure	NOUN
gujaf-284	141	12	on	on	ADP
gujaf-284	141	13	performance	performance	NOUN
gujaf-284	141	14	of	of	ADP
gujaf-284	141	15	the	the	DET
gujaf-284	141	16	ict	ict	NOUN
gujaf-284	141	17	firms	firm	NOUN
gujaf-284	141	18	in	in	ADP
gujaf-284	141	19	nigeria	nigeria	PROPN
gujaf-284	141	20	for	for	ADP
gujaf-284	141	21	ten	ten	NUM
gujaf-284	141	22	(	(	PUNCT
gujaf-284	141	23	10	10	NUM
gujaf-284	141	24	)	)	PUNCT
gujaf-284	141	25	years	year	NOUN
gujaf-284	141	26	covering	cover	VERB
gujaf-284	141	27	the	the	DET
gujaf-284	141	28	periods	period	NOUN
gujaf-284	141	29	of	of	ADP
gujaf-284	141	30	(	(	PUNCT
gujaf-284	141	31	2013	2013	NUM
gujaf-284	141	32	to	to	ADP
gujaf-284	141	33	2022	2022	NUM
gujaf-284	141	34	)	)	PUNCT
gujaf-284	141	35	being	be	AUX
gujaf-284	141	36	an	an	DET
gujaf-284	141	37	extension	extension	NOUN
gujaf-284	141	38	of	of	ADP
gujaf-284	141	39	period	period	NOUN
gujaf-284	141	40	from	from	ADP
gujaf-284	141	41	the	the	DET
gujaf-284	141	42	related	relate	VERB
gujaf-284	141	43	previous	previous	ADJ
gujaf-284	141	44	study	study	NOUN
gujaf-284	141	45	.	.	PUNCT
gujaf-284	142	1	the	the	DET
gujaf-284	142	2	independent	independent	ADJ
gujaf-284	142	3	variables	variable	NOUN
gujaf-284	142	4	of	of	ADP
gujaf-284	142	5	this	this	DET
gujaf-284	142	6	study	study	NOUN
gujaf-284	142	7	is	be	AUX
gujaf-284	142	8	represented	represent	VERB
gujaf-284	142	9	by	by	ADP
gujaf-284	142	10	capital	capital	NOUN
gujaf-284	142	11	structure	structure	NOUN
gujaf-284	142	12	measured	measure	VERB
gujaf-284	142	13	by	by	ADP
gujaf-284	142	14	debt	debt	NOUN
gujaf-284	142	15	financing	financing	NOUN
gujaf-284	142	16	ratios	ratio	NOUN
gujaf-284	142	17	;	;	PUNCT
gujaf-284	142	18	which	which	PRON
gujaf-284	142	19	include	include	VERB
gujaf-284	142	20	long	long	ADJ
gujaf-284	142	21	term	term	NOUN
gujaf-284	142	22	debt	debt	NOUN
gujaf-284	142	23	financing	financing	NOUN
gujaf-284	142	24	(	(	PUNCT
gujaf-284	142	25	ldf	ldf	PROPN
gujaf-284	142	26	)	)	PUNCT
gujaf-284	142	27	,	,	PUNCT
gujaf-284	142	28	and	and	CCONJ
gujaf-284	142	29	short	short	ADJ
gujaf-284	142	30	term	term	NOUN
gujaf-284	142	31	debt	debt	NOUN
gujaf-284	142	32	financing	financing	NOUN
gujaf-284	142	33	(	(	PUNCT
gujaf-284	142	34	sdf	sdf	NOUN
gujaf-284	142	35	)	)	PUNCT
gujaf-284	142	36	,	,	PUNCT
gujaf-284	142	37	equity	equity	NOUN
gujaf-284	142	38	financing	financing	NOUN
gujaf-284	142	39	(	(	PUNCT
gujaf-284	142	40	eqf	eqf	PROPN
gujaf-284	142	41	)	)	PUNCT
gujaf-284	142	42	as	as	ADV
gujaf-284	142	43	well	well	ADV
gujaf-284	142	44	as	as	ADP
gujaf-284	142	45	debt	debt	NOUN
gujaf-284	142	46	to	to	ADP
gujaf-284	142	47	equity	equity	NOUN
gujaf-284	142	48	financing	financing	NOUN
gujaf-284	142	49	(	(	PUNCT
gujaf-284	142	50	def	def	ADJ
gujaf-284	142	51	)	)	PUNCT
gujaf-284	142	52	respectively	respectively	ADV
gujaf-284	142	53	.	.	PUNCT
gujaf-284	143	1	whereas	whereas	SCONJ
gujaf-284	143	2	,	,	PUNCT
gujaf-284	143	3	the	the	DET
gujaf-284	143	4	dependent	dependent	ADJ
gujaf-284	143	5	variable	variable	NOUN
gujaf-284	143	6	is	be	AUX
gujaf-284	143	7	represented	represent	VERB
gujaf-284	143	8	by	by	ADP
gujaf-284	143	9	financial	financial	ADJ
gujaf-284	143	10	performance	performance	NOUN
gujaf-284	143	11	measured	measure	VERB
gujaf-284	143	12	by	by	ADP
gujaf-284	143	13	return	return	NOUN
gujaf-284	143	14	on	on	ADP
gujaf-284	143	15	assets	asset	NOUN
gujaf-284	143	16	(	(	PUNCT
gujaf-284	143	17	roa	roa	NOUN
gujaf-284	143	18	)	)	PUNCT
gujaf-284	143	19	.	.	PUNCT
gujaf-284	144	1	and	and	CCONJ
gujaf-284	144	2	firm	firm	ADJ
gujaf-284	144	3	sized	sized	ADJ
gujaf-284	144	4	(	(	PUNCT
gujaf-284	144	5	fsz	fsz	NOUN
gujaf-284	144	6	)	)	PUNCT
gujaf-284	144	7	is	be	AUX
gujaf-284	144	8	considered	consider	VERB
gujaf-284	144	9	as	as	ADP
gujaf-284	144	10	a	a	DET
gujaf-284	144	11	control	control	NOUN
gujaf-284	144	12	variable	variable	NOUN
gujaf-284	144	13	of	of	ADP
gujaf-284	144	14	the	the	DET
gujaf-284	144	15	study	study	NOUN
gujaf-284	144	16	.	.	PUNCT
gujaf-284	145	1	the	the	DET
gujaf-284	145	2	main	main	ADJ
gujaf-284	145	3	objective	objective	NOUN
gujaf-284	145	4	of	of	ADP
gujaf-284	145	5	the	the	DET
gujaf-284	145	6	study	study	NOUN
gujaf-284	145	7	is	be	AUX
gujaf-284	145	8	to	to	PART
gujaf-284	145	9	examine	examine	VERB
gujaf-284	145	10	the	the	DET
gujaf-284	145	11	effect	effect	NOUN
gujaf-284	145	12	of	of	ADP
gujaf-284	145	13	capital	capital	NOUN
gujaf-284	145	14	structure	structure	NOUN
gujaf-284	145	15	on	on	ADP
gujaf-284	145	16	the	the	DET
gujaf-284	145	17	financial	financial	ADJ
gujaf-284	145	18	performance	performance	NOUN
gujaf-284	145	19	of	of	ADP
gujaf-284	145	20	listed	list	VERB
gujaf-284	145	21	ict	ict	NOUN
gujaf-284	145	22	firms	firm	NOUN
gujaf-284	145	23	in	in	ADP
gujaf-284	145	24	nigeria	nigeria	PROPN
gujaf-284	145	25	.	.	PUNCT
gujaf-284	146	1	also	also	ADV
gujaf-284	146	2	,	,	PUNCT
gujaf-284	146	3	with	with	ADP
gujaf-284	146	4	regards	regard	NOUN
gujaf-284	146	5	to	to	ADP
gujaf-284	146	6	the	the	DET
gujaf-284	146	7	main	main	ADJ
gujaf-284	146	8	objective	objective	NOUN
gujaf-284	146	9	of	of	ADP
gujaf-284	146	10	the	the	DET
gujaf-284	146	11	study	study	NOUN
gujaf-284	146	12	,	,	PUNCT
gujaf-284	146	13	the	the	DET
gujaf-284	146	14	researcher	researcher	NOUN
gujaf-284	146	15	is	be	AUX
gujaf-284	146	16	committed	commit	VERB
gujaf-284	146	17	towards	towards	ADP
gujaf-284	146	18	achieving	achieve	VERB
gujaf-284	146	19	the	the	DET
gujaf-284	146	20	following	follow	VERB
gujaf-284	146	21	specifically	specifically	ADV
gujaf-284	146	22	objectives	objective	NOUN
gujaf-284	146	23	:	:	PUNCT
gujaf-284	146	24	i.	i.	NOUN
gujaf-284	146	25	to	to	PART
gujaf-284	146	26	examines	examines	VERB
gujaf-284	146	27	the	the	DET
gujaf-284	146	28	effect	effect	NOUN
gujaf-284	146	29	of	of	ADP
gujaf-284	146	30	long	long	ADJ
gujaf-284	146	31	-	-	PUNCT
gujaf-284	146	32	term	term	NOUN
gujaf-284	146	33	debt	debt	NOUN
gujaf-284	146	34	on	on	ADP
gujaf-284	146	35	financial	financial	ADJ
gujaf-284	146	36	performance	performance	NOUN
gujaf-284	146	37	of	of	ADP
gujaf-284	146	38	listed	list	VERB
gujaf-284	146	39	ict	ict	NOUN
gujaf-284	146	40	firms	firm	NOUN
gujaf-284	146	41	in	in	ADP
gujaf-284	146	42	nigeria	nigeria	PROPN
gujaf-284	146	43	ii	ii	PROPN
gujaf-284	146	44	.	.	PUNCT
gujaf-284	147	1	to	to	PART
gujaf-284	147	2	ascertain	ascertain	VERB
gujaf-284	147	3	the	the	DET
gujaf-284	147	4	effect	effect	NOUN
gujaf-284	147	5	of	of	ADP
gujaf-284	147	6	short	short	ADJ
gujaf-284	147	7	-	-	PUNCT
gujaf-284	147	8	term	term	NOUN
gujaf-284	147	9	debt	debt	NOUN
gujaf-284	147	10	financing	financing	NOUN
gujaf-284	147	11	on	on	ADP
gujaf-284	147	12	financial	financial	ADJ
gujaf-284	147	13	performance	performance	NOUN
gujaf-284	147	14	of	of	ADP
gujaf-284	147	15	listed	list	VERB
gujaf-284	147	16	ict	ict	NOUN
gujaf-284	147	17	firms	firm	NOUN
gujaf-284	147	18	in	in	ADP
gujaf-284	147	19	nigeria	nigeria	PROPN
gujaf-284	147	20	gusau	gusau	PROPN
gujaf-284	147	21	journal	journal	PROPN
gujaf-284	147	22	of	of	ADP
gujaf-284	147	23	accounting	accounting	NOUN
gujaf-284	147	24	and	and	CCONJ
gujaf-284	147	25	finance	finance	NOUN
gujaf-284	147	26	,	,	PUNCT
gujaf-284	147	27	vol	vol	NOUN
gujaf-284	147	28	.	.	PROPN
gujaf-284	147	29	5	5	NUM
gujaf-284	147	30	,	,	PUNCT
gujaf-284	147	31	issue	issue	NOUN
gujaf-284	147	32	1	1	NUM
gujaf-284	147	33	,	,	PUNCT
gujaf-284	147	34	april	april	PROPN
gujaf-284	147	35	,	,	PUNCT
gujaf-284	147	36	2024	2024	NUM
gujaf-284	147	37	188	188	NUM
gujaf-284	147	38	iii	iii	NOUN
gujaf-284	147	39	.	.	PUNCT
gujaf-284	147	40	to	to	PART
gujaf-284	147	41	investigate	investigate	VERB
gujaf-284	147	42	the	the	DET
gujaf-284	147	43	effect	effect	NOUN
gujaf-284	147	44	of	of	ADP
gujaf-284	147	45	equity	equity	NOUN
gujaf-284	147	46	financing	financing	NOUN
gujaf-284	147	47	ratio	ratio	NOUN
gujaf-284	147	48	on	on	ADP
gujaf-284	147	49	financial	financial	ADJ
gujaf-284	147	50	performance	performance	NOUN
gujaf-284	147	51	of	of	ADP
gujaf-284	147	52	listed	list	VERB
gujaf-284	147	53	ict	ict	NOUN
gujaf-284	147	54	firms	firm	NOUN
gujaf-284	147	55	in	in	ADP
gujaf-284	147	56	nigeria	nigeria	PROPN
gujaf-284	147	57	.	.	PUNCT
gujaf-284	148	1	iv	iv	X
gujaf-284	148	2	.	.	PUNCT
gujaf-284	148	3	to	to	PART
gujaf-284	148	4	examines	examine	VERB
gujaf-284	148	5	the	the	DET
gujaf-284	148	6	effect	effect	NOUN
gujaf-284	148	7	of	of	ADP
gujaf-284	148	8	debt	debt	NOUN
gujaf-284	148	9	-	-	PUNCT
gujaf-284	148	10	to	to	ADP
gujaf-284	148	11	-	-	PUNCT
gujaf-284	148	12	equity	equity	NOUN
gujaf-284	148	13	financing	financing	NOUN
gujaf-284	148	14	on	on	ADP
gujaf-284	148	15	financial	financial	ADJ
gujaf-284	148	16	performance	performance	NOUN
gujaf-284	148	17	of	of	ADP
gujaf-284	148	18	listed	list	VERB
gujaf-284	148	19	ict	ict	NOUN
gujaf-284	148	20	firms	firm	NOUN
gujaf-284	148	21	in	in	ADP
gujaf-284	148	22	nigeria	nigeria	PROPN
gujaf-284	148	23	.	.	PUNCT
gujaf-284	149	1	in	in	ADP
gujaf-284	149	2	line	line	NOUN
gujaf-284	149	3	with	with	ADP
gujaf-284	149	4	the	the	DET
gujaf-284	149	5	objectives	objective	NOUN
gujaf-284	149	6	of	of	ADP
gujaf-284	149	7	the	the	DET
gujaf-284	149	8	study	study	NOUN
gujaf-284	149	9	,	,	PUNCT
gujaf-284	149	10	the	the	DET
gujaf-284	149	11	following	follow	VERB
gujaf-284	149	12	hypotheses	hypothesis	NOUN
gujaf-284	149	13	have	have	AUX
gujaf-284	149	14	been	be	AUX
gujaf-284	149	15	formulated	formulate	VERB
gujaf-284	149	16	in	in	ADP
gujaf-284	149	17	null	null	ADJ
gujaf-284	149	18	forms	form	NOUN
gujaf-284	149	19	:	:	PUNCT
gujaf-284	149	20	ho1	ho1	NOUN
gujaf-284	149	21	:	:	PUNCT
gujaf-284	149	22	long	long	ADJ
gujaf-284	149	23	term	term	NOUN
gujaf-284	149	24	debt	debt	NOUN
gujaf-284	149	25	financing	financing	NOUN
gujaf-284	149	26	has	have	VERB
gujaf-284	149	27	no	no	DET
gujaf-284	149	28	significant	significant	ADJ
gujaf-284	149	29	effect	effect	NOUN
gujaf-284	149	30	on	on	ADP
gujaf-284	149	31	financial	financial	ADJ
gujaf-284	149	32	performance	performance	NOUN
gujaf-284	149	33	of	of	ADP
gujaf-284	149	34	listed	list	VERB
gujaf-284	149	35	ict	ict	NOUN
gujaf-284	149	36	firms	firm	NOUN
gujaf-284	149	37	in	in	ADP
gujaf-284	149	38	nigeria	nigeria	PROPN
gujaf-284	150	1	ho2	ho2	PROPN
gujaf-284	150	2	:	:	PUNCT
gujaf-284	150	3	short	short	ADJ
gujaf-284	150	4	term	term	NOUN
gujaf-284	150	5	debt	debt	NOUN
gujaf-284	150	6	financing	financing	NOUN
gujaf-284	150	7	makes	make	VERB
gujaf-284	150	8	no	no	DET
gujaf-284	150	9	significant	significant	ADJ
gujaf-284	150	10	effect	effect	NOUN
gujaf-284	150	11	on	on	ADP
gujaf-284	150	12	financial	financial	ADJ
gujaf-284	150	13	performance	performance	NOUN
gujaf-284	150	14	of	of	ADP
gujaf-284	150	15	listed	list	VERB
gujaf-284	150	16	ict	ict	NOUN
gujaf-284	150	17	firms	firm	NOUN
gujaf-284	150	18	in	in	ADP
gujaf-284	150	19	nigeria	nigeria	PROPN
gujaf-284	150	20	ho3	ho3	NOUN
gujaf-284	150	21	:	:	PUNCT
gujaf-284	150	22	equity	equity	NOUN
gujaf-284	150	23	financing	financing	NOUN
gujaf-284	150	24	ratio	ratio	NOUN
gujaf-284	150	25	has	have	VERB
gujaf-284	150	26	no	no	DET
gujaf-284	150	27	significant	significant	ADJ
gujaf-284	150	28	impact	impact	NOUN
gujaf-284	150	29	on	on	ADP
gujaf-284	150	30	financial	financial	ADJ
gujaf-284	150	31	performance	performance	NOUN
gujaf-284	150	32	of	of	ADP
gujaf-284	150	33	listed	list	VERB
gujaf-284	150	34	ict	ict	NOUN
gujaf-284	150	35	firms	firm	NOUN
gujaf-284	150	36	in	in	ADP
gujaf-284	150	37	nigeria	nigeria	PROPN
gujaf-284	150	38	ho4	ho4	PROPN
gujaf-284	150	39	:	:	PUNCT
gujaf-284	150	40	debt	debt	NOUN
gujaf-284	150	41	to	to	ADP
gujaf-284	150	42	equity	equity	NOUN
gujaf-284	150	43	financing	financing	NOUN
gujaf-284	150	44	ratio	ratio	NOUN
gujaf-284	150	45	has	have	VERB
gujaf-284	150	46	no	no	DET
gujaf-284	150	47	significant	significant	ADJ
gujaf-284	150	48	impact	impact	NOUN
gujaf-284	150	49	on	on	ADP
gujaf-284	150	50	financial	financial	ADJ
gujaf-284	150	51	performance	performance	NOUN
gujaf-284	150	52	of	of	ADP
gujaf-284	150	53	listed	list	VERB
gujaf-284	150	54	ict	ict	NOUN
gujaf-284	150	55	firms	firm	NOUN
gujaf-284	150	56	in	in	ADP
gujaf-284	150	57	nigeria	nigeria	PROPN
gujaf-284	150	58	.	.	PUNCT
gujaf-284	151	1	this	this	DET
gujaf-284	151	2	study	study	NOUN
gujaf-284	151	3	seeks	seek	VERB
gujaf-284	151	4	to	to	PART
gujaf-284	151	5	examine	examine	VERB
gujaf-284	151	6	the	the	DET
gujaf-284	151	7	effect	effect	NOUN
gujaf-284	151	8	of	of	ADP
gujaf-284	151	9	capital	capital	NOUN
gujaf-284	151	10	structure	structure	NOUN
gujaf-284	151	11	on	on	ADP
gujaf-284	151	12	financial	financial	ADJ
gujaf-284	151	13	performance	performance	NOUN
gujaf-284	151	14	of	of	ADP
gujaf-284	151	15	listed	list	VERB
gujaf-284	151	16	ict	ict	NOUN
gujaf-284	151	17	firms	firm	NOUN
gujaf-284	151	18	in	in	ADP
gujaf-284	151	19	nigeria	nigeria	PROPN
gujaf-284	151	20	for	for	ADP
gujaf-284	151	21	the	the	DET
gujaf-284	151	22	period	period	NOUN
gujaf-284	151	23	of	of	ADP
gujaf-284	151	24	10	10	NUM
gujaf-284	151	25	years	year	NOUN
gujaf-284	151	26	from	from	ADP
gujaf-284	151	27	2013	2013	NUM
gujaf-284	151	28	-	-	SYM
gujaf-284	151	29	2022	2022	NUM
gujaf-284	151	30	.	.	PUNCT
gujaf-284	152	1	also	also	ADV
gujaf-284	152	2	,	,	PUNCT
gujaf-284	152	3	the	the	DET
gujaf-284	152	4	dependent	dependent	ADJ
gujaf-284	152	5	variable	variable	NOUN
gujaf-284	152	6	will	will	AUX
gujaf-284	152	7	be	be	AUX
gujaf-284	152	8	represented	represent	VERB
gujaf-284	152	9	by	by	ADP
gujaf-284	152	10	financial	financial	ADJ
gujaf-284	152	11	performance	performance	NOUN
gujaf-284	152	12	and	and	CCONJ
gujaf-284	152	13	will	will	AUX
gujaf-284	152	14	be	be	AUX
gujaf-284	152	15	measured	measure	VERB
gujaf-284	152	16	by	by	ADP
gujaf-284	152	17	return	return	NOUN
gujaf-284	152	18	on	on	ADP
gujaf-284	152	19	assets	asset	NOUN
gujaf-284	152	20	.	.	PUNCT
gujaf-284	153	1	while	while	SCONJ
gujaf-284	153	2	,	,	PUNCT
gujaf-284	153	3	the	the	DET
gujaf-284	153	4	independent	independent	ADJ
gujaf-284	153	5	variables	variable	NOUN
gujaf-284	153	6	of	of	ADP
gujaf-284	153	7	the	the	DET
gujaf-284	153	8	study	study	NOUN
gujaf-284	153	9	will	will	AUX
gujaf-284	153	10	be	be	AUX
gujaf-284	153	11	represented	represent	VERB
gujaf-284	153	12	by	by	ADP
gujaf-284	153	13	long	long	ADJ
gujaf-284	153	14	term	term	NOUN
gujaf-284	153	15	debt	debt	NOUN
gujaf-284	153	16	financing	financing	NOUN
gujaf-284	153	17	ratio	ratio	NOUN
gujaf-284	153	18	,	,	PUNCT
gujaf-284	153	19	shot	shoot	VERB
gujaf-284	153	20	term	term	NOUN
gujaf-284	153	21	debt	debt	NOUN
gujaf-284	153	22	financing	financing	NOUN
gujaf-284	153	23	ratio	ratio	NOUN
gujaf-284	153	24	,	,	PUNCT
gujaf-284	153	25	and	and	CCONJ
gujaf-284	153	26	equity	equity	NOUN
gujaf-284	153	27	financing	financing	NOUN
gujaf-284	153	28	ratio	ratio	NOUN
gujaf-284	153	29	as	as	ADV
gujaf-284	153	30	well	well	ADV
gujaf-284	153	31	as	as	ADP
gujaf-284	153	32	debt	debt	NOUN
gujaf-284	153	33	to	to	ADP
gujaf-284	153	34	equity	equity	NOUN
gujaf-284	153	35	financing	financing	NOUN
gujaf-284	153	36	ratio	ratio	NOUN
gujaf-284	153	37	.	.	PUNCT
gujaf-284	154	1	the	the	DET
gujaf-284	154	2	findings	finding	NOUN
gujaf-284	154	3	of	of	ADP
gujaf-284	154	4	the	the	DET
gujaf-284	154	5	study	study	NOUN
gujaf-284	154	6	will	will	AUX
gujaf-284	154	7	be	be	AUX
gujaf-284	154	8	useful	useful	ADJ
gujaf-284	154	9	for	for	ADP
gujaf-284	154	10	existing	exist	VERB
gujaf-284	154	11	and	and	CCONJ
gujaf-284	154	12	potential	potential	ADJ
gujaf-284	154	13	shareholders	shareholder	NOUN
gujaf-284	154	14	,	,	PUNCT
gujaf-284	154	15	as	as	SCONJ
gujaf-284	154	16	it	it	PRON
gujaf-284	154	17	will	will	AUX
gujaf-284	154	18	serves	serve	VERB
gujaf-284	154	19	as	as	ADP
gujaf-284	154	20	a	a	DET
gujaf-284	154	21	source	source	NOUN
gujaf-284	154	22	of	of	ADP
gujaf-284	154	23	information	information	NOUN
gujaf-284	154	24	that	that	PRON
gujaf-284	154	25	could	could	AUX
gujaf-284	154	26	be	be	AUX
gujaf-284	154	27	useful	useful	ADJ
gujaf-284	154	28	in	in	ADP
gujaf-284	154	29	accessing	access	VERB
gujaf-284	154	30	the	the	DET
gujaf-284	154	31	well	well	NOUN
gujaf-284	154	32	being	being	NOUN
gujaf-284	154	33	of	of	ADP
gujaf-284	154	34	the	the	DET
gujaf-284	154	35	listed	list	VERB
gujaf-284	154	36	ict	ict	NOUN
gujaf-284	154	37	firms	firm	NOUN
gujaf-284	154	38	considering	consider	VERB
gujaf-284	154	39	the	the	DET
gujaf-284	154	40	relationship	relationship	NOUN
gujaf-284	154	41	between	between	ADP
gujaf-284	154	42	their	their	PRON
gujaf-284	154	43	capital	capital	NOUN
gujaf-284	154	44	structure	structure	NOUN
gujaf-284	154	45	and	and	CCONJ
gujaf-284	154	46	their	their	PRON
gujaf-284	154	47	financial	financial	ADJ
gujaf-284	154	48	performance	performance	NOUN
gujaf-284	154	49	.	.	PUNCT
gujaf-284	155	1	furthermore	furthermore	ADV
gujaf-284	155	2	,	,	PUNCT
gujaf-284	155	3	the	the	DET
gujaf-284	155	4	study	study	NOUN
gujaf-284	155	5	will	will	AUX
gujaf-284	155	6	serve	serve	VERB
gujaf-284	155	7	as	as	ADP
gujaf-284	155	8	a	a	DET
gujaf-284	155	9	source	source	NOUN
gujaf-284	155	10	of	of	ADP
gujaf-284	155	11	information	information	NOUN
gujaf-284	155	12	for	for	ADP
gujaf-284	155	13	policy	policy	NOUN
gujaf-284	155	14	making	making	NOUN
gujaf-284	155	15	,	,	PUNCT
gujaf-284	155	16	to	to	ADP
gujaf-284	155	17	relevant	relevant	ADJ
gujaf-284	155	18	authorities	authority	NOUN
gujaf-284	155	19	such	such	ADJ
gujaf-284	155	20	as	as	ADP
gujaf-284	155	21	security	security	NOUN
gujaf-284	155	22	and	and	CCONJ
gujaf-284	155	23	exchange	exchange	NOUN
gujaf-284	155	24	(	(	PUNCT
gujaf-284	155	25	sec	sec	PROPN
gujaf-284	155	26	)	)	PUNCT
gujaf-284	155	27	among	among	ADP
gujaf-284	155	28	others	other	NOUN
gujaf-284	155	29	,	,	PUNCT
gujaf-284	155	30	particularly	particularly	ADV
gujaf-284	155	31	concerning	concern	VERB
gujaf-284	155	32	operation	operation	NOUN
gujaf-284	155	33	of	of	ADP
gujaf-284	155	34	the	the	PRON
gujaf-284	155	35	of	of	ADP
gujaf-284	155	36	listed	list	VERB
gujaf-284	155	37	ict	ict	NOUN
gujaf-284	155	38	firms	firm	NOUN
gujaf-284	155	39	.	.	PUNCT
gujaf-284	156	1	the	the	DET
gujaf-284	156	2	study	study	NOUN
gujaf-284	156	3	will	will	AUX
gujaf-284	156	4	serve	serve	VERB
gujaf-284	156	5	as	as	ADP
gujaf-284	156	6	basis	basis	NOUN
gujaf-284	156	7	for	for	ADP
gujaf-284	156	8	financial	financial	ADJ
gujaf-284	156	9	decision	decision	NOUN
gujaf-284	156	10	making	make	VERB
gujaf-284	156	11	to	to	PART
gujaf-284	156	12	management	management	NOUN
gujaf-284	156	13	particularly	particularly	ADV
gujaf-284	156	14	in	in	ADP
gujaf-284	156	15	selecting	select	VERB
gujaf-284	156	16	and	and	CCONJ
gujaf-284	156	17	identifying	identify	VERB
gujaf-284	156	18	the	the	DET
gujaf-284	156	19	appropriate	appropriate	ADJ
gujaf-284	156	20	or	or	CCONJ
gujaf-284	156	21	best	good	ADJ
gujaf-284	156	22	capital	capital	NOUN
gujaf-284	156	23	structure	structure	NOUN
gujaf-284	156	24	mix	mix	NOUN
gujaf-284	156	25	for	for	ADP
gujaf-284	156	26	effective	effective	ADJ
gujaf-284	156	27	maximization	maximization	NOUN
gujaf-284	156	28	of	of	ADP
gujaf-284	156	29	profit	profit	NOUN
gujaf-284	156	30	in	in	ADP
gujaf-284	156	31	their	their	PRON
gujaf-284	156	32	various	various	ADJ
gujaf-284	156	33	organizations	organization	NOUN
gujaf-284	156	34	.	.	PUNCT
gujaf-284	157	1	also	also	ADV
gujaf-284	157	2	,	,	PUNCT
gujaf-284	157	3	the	the	DET
gujaf-284	157	4	outcome	outcome	NOUN
gujaf-284	157	5	of	of	ADP
gujaf-284	157	6	the	the	DET
gujaf-284	157	7	study	study	NOUN
gujaf-284	157	8	would	would	AUX
gujaf-284	157	9	gusau	gusau	DET
gujaf-284	157	10	journal	journal	PROPN
gujaf-284	157	11	of	of	ADP
gujaf-284	157	12	accounting	accounting	NOUN
gujaf-284	157	13	and	and	CCONJ
gujaf-284	157	14	finance	finance	NOUN
gujaf-284	157	15	,	,	PUNCT
gujaf-284	157	16	vol	vol	NOUN
gujaf-284	157	17	.	.	PROPN
gujaf-284	157	18	5	5	NUM
gujaf-284	157	19	,	,	PUNCT
gujaf-284	157	20	issue	issue	NOUN
gujaf-284	157	21	1	1	NUM
gujaf-284	157	22	,	,	PUNCT
gujaf-284	157	23	april	april	PROPN
gujaf-284	157	24	,	,	PUNCT
gujaf-284	157	25	2024	2024	NUM
gujaf-284	157	26	189	189	NUM
gujaf-284	157	27	ultimately	ultimately	ADV
gujaf-284	157	28	serves	serve	VERB
gujaf-284	157	29	as	as	ADP
gujaf-284	157	30	a	a	DET
gujaf-284	157	31	basis	basis	NOUN
gujaf-284	157	32	for	for	ADP
gujaf-284	157	33	further	further	ADJ
gujaf-284	157	34	research	research	NOUN
gujaf-284	157	35	,	,	PUNCT
gujaf-284	157	36	as	as	SCONJ
gujaf-284	157	37	it	it	PRON
gujaf-284	157	38	would	would	AUX
gujaf-284	157	39	contribute	contribute	VERB
gujaf-284	157	40	to	to	ADP
gujaf-284	157	41	the	the	DET
gujaf-284	157	42	existing	exist	VERB
gujaf-284	157	43	knowledge	knowledge	NOUN
gujaf-284	157	44	as	as	ADP
gujaf-284	157	45	far	far	ADV
gujaf-284	157	46	the	the	DET
gujaf-284	157	47	literature	literature	NOUN
gujaf-284	157	48	of	of	ADP
gujaf-284	157	49	accounting	accounting	NOUN
gujaf-284	157	50	and	and	CCONJ
gujaf-284	157	51	finance	finance	NOUN
gujaf-284	157	52	is	be	AUX
gujaf-284	157	53	concern	concern	NOUN
gujaf-284	157	54	.	.	PUNCT
gujaf-284	158	1	2	2	X
gujaf-284	158	2	.	.	X
gujaf-284	158	3	literature	literature	NOUN
gujaf-284	158	4	review	review	PROPN
gujaf-284	158	5	long	long	ADJ
gujaf-284	158	6	term	term	NOUN
gujaf-284	158	7	debt	debt	NOUN
gujaf-284	158	8	financing	financing	NOUN
gujaf-284	158	9	and	and	CCONJ
gujaf-284	158	10	financial	financial	ADJ
gujaf-284	158	11	performance	performance	NOUN
gujaf-284	158	12	githire	githire	NOUN
gujaf-284	158	13	and	and	CCONJ
gujaf-284	158	14	muturi	muturi	NOUN
gujaf-284	158	15	(	(	PUNCT
gujaf-284	158	16	2015	2015	NUM
gujaf-284	158	17	)	)	PUNCT
gujaf-284	158	18	found	find	VERB
gujaf-284	158	19	that	that	SCONJ
gujaf-284	158	20	long	long	ADJ
gujaf-284	158	21	term	term	NOUN
gujaf-284	158	22	debt	debt	NOUN
gujaf-284	158	23	has	have	VERB
gujaf-284	158	24	a	a	DET
gujaf-284	158	25	positive	positive	ADJ
gujaf-284	158	26	and	and	CCONJ
gujaf-284	158	27	significant	significant	ADJ
gujaf-284	158	28	effect	effect	NOUN
gujaf-284	158	29	on	on	ADP
gujaf-284	158	30	financial	financial	ADJ
gujaf-284	158	31	performance	performance	NOUN
gujaf-284	158	32	.	.	PUNCT
gujaf-284	159	1	in	in	ADP
gujaf-284	159	2	their	their	PRON
gujaf-284	159	3	effort	effort	NOUN
gujaf-284	159	4	to	to	PART
gujaf-284	159	5	examine	examine	VERB
gujaf-284	159	6	the	the	DET
gujaf-284	159	7	effect	effect	NOUN
gujaf-284	159	8	of	of	ADP
gujaf-284	159	9	capital	capital	NOUN
gujaf-284	159	10	structure	structure	NOUN
gujaf-284	159	11	on	on	ADP
gujaf-284	159	12	financial	financial	ADJ
gujaf-284	159	13	performance	performance	NOUN
gujaf-284	159	14	of	of	ADP
gujaf-284	159	15	firms	firm	NOUN
gujaf-284	159	16	in	in	ADP
gujaf-284	159	17	kenya	kenya	PROPN
gujaf-284	159	18	:	:	PUNCT
gujaf-284	159	19	evidence	evidence	NOUN
gujaf-284	159	20	from	from	ADP
gujaf-284	159	21	firm	firm	NOUN
gujaf-284	159	22	listed	list	VERB
gujaf-284	159	23	at	at	ADP
gujaf-284	159	24	the	the	DET
gujaf-284	159	25	nairobi	nairobi	PROPN
gujaf-284	159	26	security	security	NOUN
gujaf-284	159	27	exchange	exchange	NOUN
gujaf-284	159	28	using	use	VERB
gujaf-284	159	29	the	the	DET
gujaf-284	159	30	period	period	NOUN
gujaf-284	159	31	of	of	ADP
gujaf-284	159	32	(	(	PUNCT
gujaf-284	159	33	2008	2008	NUM
gujaf-284	159	34	-	-	SYM
gujaf-284	159	35	2013	2013	NUM
gujaf-284	159	36	)	)	PUNCT
gujaf-284	159	37	using	use	VERB
gujaf-284	159	38	multiple	multiple	ADJ
gujaf-284	159	39	regression	regression	NOUN
gujaf-284	159	40	techniques	technique	NOUN
gujaf-284	159	41	on	on	ADP
gujaf-284	159	42	equity	equity	NOUN
gujaf-284	159	43	components	component	NOUN
gujaf-284	159	44	,	,	PUNCT
gujaf-284	159	45	long	long	ADJ
gujaf-284	159	46	term	term	NOUN
gujaf-284	159	47	debt	debt	NOUN
gujaf-284	159	48	component	component	NOUN
gujaf-284	159	49	and	and	CCONJ
gujaf-284	159	50	shortterm	shortterm	VERB
gujaf-284	159	51	debt	debt	NOUN
gujaf-284	159	52	component	component	NOUN
gujaf-284	159	53	as	as	ADP
gujaf-284	159	54	independent	independent	ADJ
gujaf-284	159	55	variable	variable	NOUN
gujaf-284	159	56	while	while	SCONJ
gujaf-284	159	57	return	return	VERB
gujaf-284	159	58	on	on	ADP
gujaf-284	159	59	asset	asset	NOUN
gujaf-284	159	60	as	as	ADP
gujaf-284	159	61	dependent	dependent	ADJ
gujaf-284	159	62	variable	variable	NOUN
gujaf-284	159	63	.	.	PUNCT
gujaf-284	160	1	this	this	DET
gujaf-284	160	2	study	study	NOUN
gujaf-284	160	3	restricted	restrict	VERB
gujaf-284	160	4	to	to	ADP
gujaf-284	160	5	only	only	ADV
gujaf-284	160	6	listed	list	VERB
gujaf-284	160	7	firms	firm	NOUN
gujaf-284	160	8	in	in	ADP
gujaf-284	160	9	nairobi	nairobi	PROPN
gujaf-284	160	10	only	only	ADV
gujaf-284	160	11	,	,	PUNCT
gujaf-284	160	12	so	so	SCONJ
gujaf-284	160	13	it	it	PRON
gujaf-284	160	14	may	may	AUX
gujaf-284	160	15	not	not	PART
gujaf-284	160	16	be	be	AUX
gujaf-284	160	17	generalized	generalize	VERB
gujaf-284	160	18	also	also	ADV
gujaf-284	160	19	,	,	PUNCT
gujaf-284	160	20	salim	salim	NOUN
gujaf-284	160	21	,	,	PUNCT
gujaf-284	160	22	and	and	CCONJ
gujaf-284	160	23	yadav	yadav	PROPN
gujaf-284	160	24	(	(	PUNCT
gujaf-284	160	25	2012	2012	NUM
gujaf-284	160	26	)	)	PUNCT
gujaf-284	160	27	in	in	ADP
gujaf-284	160	28	their	their	PRON
gujaf-284	160	29	study	study	NOUN
gujaf-284	160	30	on	on	ADP
gujaf-284	160	31	capital	capital	NOUN
gujaf-284	160	32	structure	structure	NOUN
gujaf-284	160	33	and	and	CCONJ
gujaf-284	160	34	firm	firm	ADJ
gujaf-284	160	35	performance	performance	NOUN
gujaf-284	160	36	in	in	ADP
gujaf-284	160	37	malaysia	malaysia	PROPN
gujaf-284	160	38	for	for	ADP
gujaf-284	160	39	the	the	DET
gujaf-284	160	40	period	period	NOUN
gujaf-284	160	41	of	of	ADP
gujaf-284	160	42	(	(	PUNCT
gujaf-284	160	43	1995	1995	NUM
gujaf-284	160	44	-	-	SYM
gujaf-284	160	45	2011	2011	NUM
gujaf-284	160	46	)	)	PUNCT
gujaf-284	160	47	,	,	PUNCT
gujaf-284	160	48	using	use	VERB
gujaf-284	160	49	panel	panel	NOUN
gujaf-284	160	50	data	datum	NOUN
gujaf-284	160	51	procedure	procedure	NOUN
gujaf-284	160	52	for	for	ADP
gujaf-284	160	53	a	a	DET
gujaf-284	160	54	sample	sample	NOUN
gujaf-284	160	55	of	of	ADP
gujaf-284	160	56	237	237	NUM
gujaf-284	160	57	malaysian	malaysian	ADJ
gujaf-284	160	58	listed	list	VERB
gujaf-284	160	59	companies	company	NOUN
gujaf-284	160	60	on	on	ADP
gujaf-284	160	61	the	the	DET
gujaf-284	160	62	bursa	bursa	NOUN
gujaf-284	160	63	malaysia	malaysia	PROPN
gujaf-284	160	64	stock	stock	PROPN
gujaf-284	160	65	exchange	exchange	PROPN
gujaf-284	160	66	during	during	ADP
gujaf-284	160	67	.	.	PUNCT
gujaf-284	161	1	the	the	DET
gujaf-284	161	2	result	result	NOUN
gujaf-284	161	3	shows	show	VERB
gujaf-284	161	4	that	that	SCONJ
gujaf-284	161	5	long	long	ADJ
gujaf-284	161	6	term	term	NOUN
gujaf-284	161	7	debt	debt	NOUN
gujaf-284	161	8	has	have	VERB
gujaf-284	161	9	significant	significant	ADJ
gujaf-284	161	10	positive	positive	ADJ
gujaf-284	161	11	relationship	relationship	NOUN
gujaf-284	161	12	with	with	ADP
gujaf-284	161	13	the	the	DET
gujaf-284	161	14	performance	performance	NOUN
gujaf-284	161	15	of	of	ADP
gujaf-284	161	16	the	the	DET
gujaf-284	161	17	sampled	sample	VERB
gujaf-284	161	18	firms	firm	NOUN
gujaf-284	161	19	.	.	PUNCT
gujaf-284	162	1	also	also	ADV
gujaf-284	162	2	,	,	PUNCT
gujaf-284	162	3	onimisi	onimisi	NUM
gujaf-284	162	4	(	(	PUNCT
gujaf-284	162	5	2010	2010	NUM
gujaf-284	162	6	)	)	PUNCT
gujaf-284	162	7	who	who	PRON
gujaf-284	162	8	assessed	assess	VERB
gujaf-284	162	9	the	the	DET
gujaf-284	162	10	effect	effect	NOUN
gujaf-284	162	11	of	of	ADP
gujaf-284	162	12	capital	capital	NOUN
gujaf-284	162	13	structure	structure	NOUN
gujaf-284	162	14	on	on	ADP
gujaf-284	162	15	the	the	DET
gujaf-284	162	16	performance	performance	NOUN
gujaf-284	162	17	of	of	ADP
gujaf-284	162	18	quoted	quote	VERB
gujaf-284	162	19	manufacturing	manufacturing	NOUN
gujaf-284	162	20	firms	firm	NOUN
gujaf-284	162	21	in	in	ADP
gujaf-284	162	22	nigeria	nigeria	PROPN
gujaf-284	162	23	for	for	ADP
gujaf-284	162	24	the	the	DET
gujaf-284	162	25	periods	period	NOUN
gujaf-284	162	26	between	between	ADP
gujaf-284	162	27	year	year	NOUN
gujaf-284	162	28	(	(	PUNCT
gujaf-284	162	29	2000	2000	NUM
gujaf-284	162	30	-2009	-2009	NUM
gujaf-284	162	31	)	)	PUNCT
gujaf-284	162	32	,	,	PUNCT
gujaf-284	162	33	using	use	VERB
gujaf-284	162	34	performance	performance	NOUN
gujaf-284	162	35	;	;	PUNCT
gujaf-284	162	36	return	return	VERB
gujaf-284	162	37	on	on	ADP
gujaf-284	162	38	equity	equity	NOUN
gujaf-284	162	39	,	,	PUNCT
gujaf-284	162	40	return	return	VERB
gujaf-284	162	41	on	on	ADP
gujaf-284	162	42	assets	asset	NOUN
gujaf-284	162	43	and	and	CCONJ
gujaf-284	162	44	return	return	VERB
gujaf-284	162	45	on	on	ADP
gujaf-284	162	46	investment	investment	NOUN
gujaf-284	162	47	as	as	ADP
gujaf-284	162	48	dependents	dependent	NOUN
gujaf-284	162	49	variables	variable	NOUN
gujaf-284	162	50	with	with	ADP
gujaf-284	162	51	financial	financial	ADJ
gujaf-284	162	52	leverage	leverage	NOUN
gujaf-284	162	53	;	;	PUNCT
gujaf-284	162	54	debt	debt	NOUN
gujaf-284	162	55	to	to	ADP
gujaf-284	162	56	equity	equity	NOUN
gujaf-284	162	57	ratio	ratio	NOUN
gujaf-284	162	58	as	as	SCONJ
gujaf-284	162	59	independents	independent	NOUN
gujaf-284	162	60	variable	variable	ADJ
gujaf-284	162	61	.	.	PUNCT
gujaf-284	163	1	the	the	DET
gujaf-284	163	2	simple	simple	ADJ
gujaf-284	163	3	regression	regression	NOUN
gujaf-284	163	4	result	result	NOUN
gujaf-284	163	5	shows	show	VERB
gujaf-284	163	6	that	that	SCONJ
gujaf-284	163	7	long	long	ADJ
gujaf-284	163	8	term	term	NOUN
gujaf-284	163	9	debt	debt	NOUN
gujaf-284	163	10	financing	financing	NOUN
gujaf-284	163	11	has	have	VERB
gujaf-284	163	12	significant	significant	ADJ
gujaf-284	163	13	positive	positive	ADJ
gujaf-284	163	14	effect	effect	NOUN
gujaf-284	163	15	on	on	ADP
gujaf-284	163	16	the	the	DET
gujaf-284	163	17	performance	performance	NOUN
gujaf-284	163	18	of	of	ADP
gujaf-284	163	19	quoted	quote	VERB
gujaf-284	163	20	manufacturing	manufacturing	NOUN
gujaf-284	163	21	firms	firm	NOUN
gujaf-284	163	22	in	in	ADP
gujaf-284	163	23	nigeria	nigeria	PROPN
gujaf-284	163	24	.	.	PUNCT
gujaf-284	164	1	the	the	DET
gujaf-284	164	2	study	study	NOUN
gujaf-284	164	3	considered	consider	VERB
gujaf-284	164	4	manufacturing	manufacturing	NOUN
gujaf-284	164	5	firms	firm	NOUN
gujaf-284	164	6	.	.	PUNCT
gujaf-284	165	1	similarly	similarly	ADV
gujaf-284	165	2	,	,	PUNCT
gujaf-284	165	3	abor	abor	NOUN
gujaf-284	165	4	(	(	PUNCT
gujaf-284	165	5	2005	2005	NUM
gujaf-284	165	6	)	)	PUNCT
gujaf-284	165	7	in	in	ADP
gujaf-284	165	8	his	his	PRON
gujaf-284	165	9	study	study	NOUN
gujaf-284	165	10	on	on	ADP
gujaf-284	165	11	the	the	DET
gujaf-284	165	12	effect	effect	NOUN
gujaf-284	165	13	of	of	ADP
gujaf-284	165	14	capital	capital	NOUN
gujaf-284	165	15	structure	structure	NOUN
gujaf-284	165	16	on	on	ADP
gujaf-284	165	17	financial	financial	ADJ
gujaf-284	165	18	performance	performance	NOUN
gujaf-284	165	19	of	of	ADP
gujaf-284	165	20	firms	firm	NOUN
gujaf-284	165	21	listed	list	VERB
gujaf-284	165	22	on	on	ADP
gujaf-284	165	23	the	the	DET
gujaf-284	165	24	ghana	ghana	PROPN
gujaf-284	165	25	stock	stock	PROPN
gujaf-284	165	26	exchange	exchange	PROPN
gujaf-284	165	27	.	.	PUNCT
gujaf-284	166	1	it	it	PRON
gujaf-284	166	2	was	be	AUX
gujaf-284	166	3	discovered	discover	VERB
gujaf-284	166	4	that	that	SCONJ
gujaf-284	166	5	long	long	ADJ
gujaf-284	166	6	term	term	NOUN
gujaf-284	166	7	debt	debt	NOUN
gujaf-284	166	8	had	have	VERB
gujaf-284	166	9	a	a	DET
gujaf-284	166	10	positive	positive	ADJ
gujaf-284	166	11	and	and	CCONJ
gujaf-284	166	12	significant	significant	ADJ
gujaf-284	166	13	effect	effect	NOUN
gujaf-284	166	14	on	on	ADP
gujaf-284	166	15	firms	firm	NOUN
gujaf-284	166	16	’	'	PUNCT
gujaf-284	166	17	financial	financial	ADJ
gujaf-284	166	18	performance	performance	NOUN
gujaf-284	166	19	as	as	SCONJ
gujaf-284	166	20	measured	measure	VERB
gujaf-284	166	21	by	by	ADP
gujaf-284	166	22	gross	gross	ADJ
gujaf-284	166	23	profit	profit	NOUN
gujaf-284	166	24	margin	margin	NOUN
gujaf-284	166	25	.	.	PUNCT
gujaf-284	167	1	the	the	DET
gujaf-284	167	2	study	study	NOUN
gujaf-284	167	3	may	may	AUX
gujaf-284	167	4	not	not	PART
gujaf-284	167	5	be	be	AUX
gujaf-284	167	6	applicable	applicable	ADJ
gujaf-284	167	7	in	in	ADP
gujaf-284	167	8	nigerian	nigerian	ADJ
gujaf-284	167	9	context	context	NOUN
gujaf-284	167	10	.	.	PUNCT
gujaf-284	168	1	hence	hence	ADV
gujaf-284	168	2	there	there	PRON
gujaf-284	168	3	is	be	VERB
gujaf-284	168	4	need	need	NOUN
gujaf-284	168	5	for	for	ADP
gujaf-284	168	6	further	further	ADJ
gujaf-284	168	7	study	study	NOUN
gujaf-284	168	8	in	in	ADP
gujaf-284	168	9	nigeria	nigeria	PROPN
gujaf-284	168	10	.	.	PUNCT
gujaf-284	169	1	on	on	ADP
gujaf-284	169	2	the	the	DET
gujaf-284	169	3	other	other	ADJ
gujaf-284	169	4	hand	hand	NOUN
gujaf-284	169	5	,	,	PUNCT
gujaf-284	169	6	ikape	ikape	NOUN
gujaf-284	169	7	(	(	PUNCT
gujaf-284	169	8	2017	2017	NUM
gujaf-284	169	9	)	)	PUNCT
gujaf-284	169	10	analyzes	analyze	VERB
gujaf-284	169	11	the	the	DET
gujaf-284	169	12	effect	effect	NOUN
gujaf-284	169	13	of	of	ADP
gujaf-284	169	14	long	long	ADJ
gujaf-284	169	15	term	term	NOUN
gujaf-284	169	16	debt	debt	NOUN
gujaf-284	169	17	on	on	ADP
gujaf-284	169	18	financial	financial	ADJ
gujaf-284	169	19	performance	performance	NOUN
gujaf-284	169	20	of	of	ADP
gujaf-284	169	21	state	state	NOUN
gujaf-284	169	22	owned	own	VERB
gujaf-284	169	23	sugar	sugar	NOUN
gujaf-284	169	24	firms	firm	NOUN
gujaf-284	169	25	in	in	ADP
gujaf-284	169	26	kenya	kenya	PROPN
gujaf-284	169	27	between	between	ADP
gujaf-284	169	28	the	the	DET
gujaf-284	169	29	periods	period	NOUN
gujaf-284	169	30	of	of	ADP
gujaf-284	169	31	2004	2004	NUM
gujaf-284	169	32	2014	2014	NUM
gujaf-284	169	33	.	.	PUNCT
gujaf-284	170	1	financial	financial	ADJ
gujaf-284	170	2	performance	performance	NOUN
gujaf-284	170	3	was	be	AUX
gujaf-284	170	4	proxied	proxie	VERB
gujaf-284	170	5	by	by	ADP
gujaf-284	170	6	return	return	NOUN
gujaf-284	170	7	on	on	ADP
gujaf-284	170	8	assets	asset	NOUN
gujaf-284	170	9	while	while	NOUN
gujaf-284	170	10	,	,	PUNCT
gujaf-284	170	11	independents	independents	PROPN
gujaf-284	170	12	gusau	gusau	PROPN
gujaf-284	170	13	journal	journal	PROPN
gujaf-284	170	14	of	of	ADP
gujaf-284	170	15	accounting	accounting	NOUN
gujaf-284	170	16	and	and	CCONJ
gujaf-284	170	17	finance	finance	NOUN
gujaf-284	170	18	,	,	PUNCT
gujaf-284	170	19	vol	vol	NOUN
gujaf-284	170	20	.	.	PROPN
gujaf-284	170	21	5	5	NUM
gujaf-284	170	22	,	,	PUNCT
gujaf-284	170	23	issue	issue	NOUN
gujaf-284	170	24	1	1	NUM
gujaf-284	170	25	,	,	PUNCT
gujaf-284	170	26	april	april	PROPN
gujaf-284	170	27	,	,	PUNCT
gujaf-284	170	28	2024	2024	NUM
gujaf-284	170	29	190	190	NUM
gujaf-284	170	30	variable	variable	NOUN
gujaf-284	170	31	was	be	AUX
gujaf-284	170	32	represented	represent	VERB
gujaf-284	170	33	by	by	ADP
gujaf-284	170	34	long	long	ADJ
gujaf-284	170	35	term	term	NOUN
gujaf-284	170	36	debt	debt	NOUN
gujaf-284	170	37	.	.	PUNCT
gujaf-284	171	1	a	a	DET
gujaf-284	171	2	simple	simple	ADJ
gujaf-284	171	3	linear	linear	ADJ
gujaf-284	171	4	regression	regression	NOUN
gujaf-284	171	5	model	model	NOUN
gujaf-284	171	6	was	be	AUX
gujaf-284	171	7	used	use	VERB
gujaf-284	171	8	.	.	PUNCT
gujaf-284	172	1	it	it	PRON
gujaf-284	172	2	was	be	AUX
gujaf-284	172	3	revealed	reveal	VERB
gujaf-284	172	4	that	that	SCONJ
gujaf-284	172	5	long	long	ADJ
gujaf-284	172	6	term	term	NOUN
gujaf-284	172	7	debt	debt	NOUN
gujaf-284	172	8	is	be	AUX
gujaf-284	172	9	strongly	strongly	ADV
gujaf-284	172	10	negatively	negatively	ADV
gujaf-284	172	11	related	relate	VERB
gujaf-284	172	12	to	to	ADP
gujaf-284	172	13	financial	financial	ADJ
gujaf-284	172	14	performance	performance	NOUN
gujaf-284	172	15	as	as	SCONJ
gujaf-284	172	16	measured	measure	VERB
gujaf-284	172	17	by	by	ADP
gujaf-284	172	18	roa	roa	PROPN
gujaf-284	172	19	.	.	PUNCT
gujaf-284	173	1	the	the	DET
gujaf-284	173	2	findings	finding	NOUN
gujaf-284	173	3	of	of	ADP
gujaf-284	173	4	this	this	DET
gujaf-284	173	5	study	study	NOUN
gujaf-284	173	6	can	can	AUX
gujaf-284	173	7	not	not	PART
gujaf-284	173	8	be	be	AUX
gujaf-284	173	9	generalized	generalize	VERB
gujaf-284	173	10	since	since	SCONJ
gujaf-284	173	11	the	the	DET
gujaf-284	173	12	work	work	NOUN
gujaf-284	173	13	is	be	AUX
gujaf-284	173	14	only	only	ADV
gujaf-284	173	15	related	relate	VERB
gujaf-284	173	16	to	to	ADP
gujaf-284	173	17	sugar	sugar	NOUN
gujaf-284	173	18	firm	firm	NOUN
gujaf-284	173	19	in	in	ADP
gujaf-284	173	20	kenya	kenya	PROPN
gujaf-284	173	21	alone	alone	ADV
gujaf-284	173	22	likewise	likewise	ADV
gujaf-284	173	23	the	the	DET
gujaf-284	173	24	methodology	methodology	NOUN
gujaf-284	173	25	used	use	VERB
gujaf-284	173	26	in	in	ADP
gujaf-284	173	27	this	this	DET
gujaf-284	173	28	study	study	NOUN
gujaf-284	173	29	is	be	AUX
gujaf-284	173	30	simple	simple	ADJ
gujaf-284	173	31	linear	linear	ADJ
gujaf-284	173	32	regression	regression	NOUN
gujaf-284	173	33	.	.	PUNCT
gujaf-284	174	1	nazaripour	nazaripour	NOUN
gujaf-284	174	2	and	and	CCONJ
gujaf-284	174	3	shadi	shadi	PROPN
gujaf-284	174	4	(	(	PUNCT
gujaf-284	174	5	2015	2015	NUM
gujaf-284	174	6	)	)	PUNCT
gujaf-284	174	7	studied	study	VERB
gujaf-284	174	8	on	on	ADP
gujaf-284	174	9	impact	impact	NOUN
gujaf-284	174	10	of	of	ADP
gujaf-284	174	11	debt	debt	NOUN
gujaf-284	174	12	financing	financing	NOUN
gujaf-284	174	13	&	&	CCONJ
gujaf-284	174	14	effective	effective	ADJ
gujaf-284	174	15	debt	debt	NOUN
gujaf-284	174	16	management	management	NOUN
gujaf-284	174	17	on	on	ADP
gujaf-284	174	18	performance	performance	NOUN
gujaf-284	174	19	assessment	assessment	NOUN
gujaf-284	174	20	in	in	ADP
gujaf-284	174	21	tehran	tehran	PROPN
gujaf-284	174	22	stock	stock	PROPN
gujaf-284	174	23	exchange	exchange	PROPN
gujaf-284	174	24	from	from	ADP
gujaf-284	174	25	the	the	DET
gujaf-284	174	26	period	period	NOUN
gujaf-284	174	27	of	of	ADP
gujaf-284	174	28	(	(	PUNCT
gujaf-284	174	29	2010	2010	NUM
gujaf-284	174	30	-	-	SYM
gujaf-284	174	31	2013	2013	NUM
gujaf-284	174	32	)	)	PUNCT
gujaf-284	174	33	using	use	VERB
gujaf-284	174	34	multiple	multiple	ADJ
gujaf-284	174	35	regression	regression	NOUN
gujaf-284	174	36	techniques	technique	NOUN
gujaf-284	174	37	independent	independent	ADJ
gujaf-284	174	38	variable	variable	NOUN
gujaf-284	174	39	as	as	ADP
gujaf-284	174	40	debt	debt	NOUN
gujaf-284	174	41	ratio	ratio	NOUN
gujaf-284	174	42	(	(	PUNCT
gujaf-284	174	43	short	short	ADJ
gujaf-284	174	44	term	term	NOUN
gujaf-284	174	45	debt	debt	NOUN
gujaf-284	174	46	)	)	PUNCT
gujaf-284	174	47	&	&	CCONJ
gujaf-284	174	48	ratio	ratio	NOUN
gujaf-284	174	49	of	of	ADP
gujaf-284	174	50	long	long	ADJ
gujaf-284	174	51	term	term	NOUN
gujaf-284	174	52	debt	debt	NOUN
gujaf-284	174	53	&	&	CCONJ
gujaf-284	174	54	optimal	optimal	ADJ
gujaf-284	174	55	structures	structure	NOUN
gujaf-284	174	56	while	while	SCONJ
gujaf-284	174	57	dependent	dependent	ADJ
gujaf-284	174	58	variable	variable	NOUN
gujaf-284	174	59	as	as	ADP
gujaf-284	174	60	return	return	NOUN
gujaf-284	174	61	on	on	ADP
gujaf-284	174	62	asset	asset	NOUN
gujaf-284	174	63	&	&	CCONJ
gujaf-284	174	64	return	return	VERB
gujaf-284	174	65	on	on	ADP
gujaf-284	174	66	equity	equity	NOUN
gujaf-284	174	67	and	and	CCONJ
gujaf-284	174	68	control	control	NOUN
gujaf-284	174	69	variables	variable	NOUN
gujaf-284	174	70	as	as	ADP
gujaf-284	174	71	company	company	NOUN
gujaf-284	174	72	size	size	NOUN
gujaf-284	174	73	&	&	CCONJ
gujaf-284	174	74	company	company	NOUN
gujaf-284	174	75	age	age	NOUN
gujaf-284	174	76	reveals	reveal	VERB
gujaf-284	174	77	that	that	SCONJ
gujaf-284	174	78	long	long	ADJ
gujaf-284	174	79	term	term	NOUN
gujaf-284	174	80	debt	debt	NOUN
gujaf-284	174	81	has	have	VERB
gujaf-284	174	82	a	a	DET
gujaf-284	174	83	negative	negative	ADJ
gujaf-284	174	84	and	and	CCONJ
gujaf-284	174	85	significant	significant	ADJ
gujaf-284	174	86	relationship	relationship	NOUN
gujaf-284	174	87	with	with	ADP
gujaf-284	174	88	company	company	NOUN
gujaf-284	174	89	’s	’s	PART
gujaf-284	174	90	performance	performance	NOUN
gujaf-284	174	91	.	.	PUNCT
gujaf-284	175	1	on	on	ADP
gujaf-284	175	2	the	the	DET
gujaf-284	175	3	same	same	ADJ
gujaf-284	175	4	vein	vein	NOUN
gujaf-284	175	5	,	,	PUNCT
gujaf-284	175	6	javed	javed	PROPN
gujaf-284	175	7	et	et	NOUN
gujaf-284	175	8	al.(2014	al.(2014	PROPN
gujaf-284	175	9	)	)	PUNCT
gujaf-284	175	10	conducted	conduct	VERB
gujaf-284	175	11	a	a	DET
gujaf-284	175	12	study	study	NOUN
gujaf-284	175	13	on	on	ADP
gujaf-284	175	14	impact	impact	NOUN
gujaf-284	175	15	of	of	ADP
gujaf-284	175	16	capital	capital	NOUN
gujaf-284	175	17	structure	structure	NOUN
gujaf-284	175	18	on	on	ADP
gujaf-284	175	19	firm	firm	ADJ
gujaf-284	175	20	performance	performance	NOUN
gujaf-284	175	21	from	from	ADP
gujaf-284	175	22	pakistani	pakistani	PROPN
gujaf-284	175	23	for	for	ADP
gujaf-284	175	24	the	the	DET
gujaf-284	175	25	period	period	NOUN
gujaf-284	175	26	of	of	ADP
gujaf-284	175	27	(	(	PUNCT
gujaf-284	175	28	2007	2007	NUM
gujaf-284	175	29	to	to	ADP
gujaf-284	175	30	2011	2011	NUM
gujaf-284	175	31	)	)	PUNCT
gujaf-284	175	32	using	use	VERB
gujaf-284	175	33	balance	balance	NOUN
gujaf-284	175	34	sheets	sheet	NOUN
gujaf-284	175	35	analysis	analysis	NOUN
gujaf-284	175	36	.	.	PUNCT
gujaf-284	176	1	it	it	PRON
gujaf-284	176	2	was	be	AUX
gujaf-284	176	3	revealed	reveal	VERB
gujaf-284	176	4	that	that	SCONJ
gujaf-284	176	5	long	long	ADJ
gujaf-284	176	6	term	term	NOUN
gujaf-284	176	7	debt	debt	NOUN
gujaf-284	176	8	financing	financing	NOUN
gujaf-284	176	9	ratio	ratio	NOUN
gujaf-284	176	10	has	have	VERB
gujaf-284	176	11	negative	negative	ADJ
gujaf-284	176	12	impact	impact	NOUN
gujaf-284	176	13	over	over	ADP
gujaf-284	176	14	dependent	dependent	ADJ
gujaf-284	176	15	variable	variable	NOUN
gujaf-284	176	16	.	.	PUNCT
gujaf-284	177	1	would	would	AUX
gujaf-284	177	2	the	the	DET
gujaf-284	177	3	result	result	NOUN
gujaf-284	177	4	of	of	ADP
gujaf-284	177	5	this	this	DET
gujaf-284	177	6	study	study	NOUN
gujaf-284	177	7	remain	remain	VERB
gujaf-284	177	8	the	the	DET
gujaf-284	177	9	same	same	ADJ
gujaf-284	177	10	if	if	SCONJ
gujaf-284	177	11	similar	similar	ADJ
gujaf-284	177	12	study	study	NOUN
gujaf-284	177	13	is	be	AUX
gujaf-284	177	14	conducted	conduct	VERB
gujaf-284	177	15	in	in	ADP
gujaf-284	177	16	other	other	ADJ
gujaf-284	177	17	sector	sector	NOUN
gujaf-284	177	18	of	of	ADP
gujaf-284	177	19	the	the	DET
gujaf-284	177	20	economy	economy	NOUN
gujaf-284	177	21	?	?	PUNCT
gujaf-284	178	1	accordingly	accordingly	ADV
gujaf-284	178	2	,	,	PUNCT
gujaf-284	178	3	uwalomwa	uwalomwa	PROPN
gujaf-284	178	4	and	and	CCONJ
gujaf-284	178	5	uadiale	uadiale	PROPN
gujaf-284	178	6	(	(	PUNCT
gujaf-284	178	7	2012	2012	NUM
gujaf-284	178	8	)	)	PUNCT
gujaf-284	178	9	reveals	reveal	VERB
gujaf-284	178	10	that	that	SCONJ
gujaf-284	178	11	long	long	ADJ
gujaf-284	178	12	term	term	NOUN
gujaf-284	178	13	debt	debt	NOUN
gujaf-284	178	14	has	have	VERB
gujaf-284	178	15	a	a	DET
gujaf-284	178	16	significant	significant	ADJ
gujaf-284	178	17	and	and	CCONJ
gujaf-284	178	18	negative	negative	ADJ
gujaf-284	178	19	impact	impact	NOUN
gujaf-284	178	20	on	on	ADP
gujaf-284	178	21	the	the	DET
gujaf-284	178	22	financial	financial	ADJ
gujaf-284	178	23	performance	performance	NOUN
gujaf-284	178	24	of	of	ADP
gujaf-284	178	25	firms	firm	NOUN
gujaf-284	178	26	in	in	ADP
gujaf-284	178	27	their	their	PRON
gujaf-284	178	28	study	study	NOUN
gujaf-284	178	29	on	on	ADP
gujaf-284	178	30	capital	capital	NOUN
gujaf-284	178	31	structure	structure	NOUN
gujaf-284	178	32	and	and	CCONJ
gujaf-284	178	33	financial	financial	ADJ
gujaf-284	178	34	performance	performance	NOUN
gujaf-284	178	35	of	of	ADP
gujaf-284	178	36	the	the	DET
gujaf-284	178	37	firms	firm	NOUN
gujaf-284	178	38	in	in	ADP
gujaf-284	178	39	nigeria	nigeria	PROPN
gujaf-284	178	40	using	use	VERB
gujaf-284	178	41	ordinary	ordinary	ADJ
gujaf-284	178	42	least	least	ADJ
gujaf-284	178	43	square	square	ADJ
gujaf-284	178	44	(	(	PUNCT
gujaf-284	178	45	ols	ol	NOUN
gujaf-284	178	46	)	)	PUNCT
gujaf-284	178	47	techniques	technique	NOUN
gujaf-284	178	48	from	from	ADP
gujaf-284	178	49	the	the	DET
gujaf-284	178	50	period	period	NOUN
gujaf-284	178	51	of	of	ADP
gujaf-284	178	52	(	(	PUNCT
gujaf-284	178	53	2005	2005	NUM
gujaf-284	178	54	-	-	SYM
gujaf-284	178	55	2009	2009	NUM
gujaf-284	178	56	)	)	PUNCT
gujaf-284	178	57	on	on	ADP
gujaf-284	178	58	long	long	ADJ
gujaf-284	178	59	term	term	NOUN
gujaf-284	178	60	debt	debt	NOUN
gujaf-284	178	61	and	and	CCONJ
gujaf-284	178	62	short	short	ADJ
gujaf-284	178	63	-	-	PUNCT
gujaf-284	178	64	term	term	NOUN
gujaf-284	178	65	debt	debt	NOUN
gujaf-284	178	66	as	as	ADP
gujaf-284	178	67	independent	independent	ADJ
gujaf-284	178	68	variable	variable	NOUN
gujaf-284	178	69	while	while	SCONJ
gujaf-284	178	70	return	return	VERB
gujaf-284	178	71	on	on	ADP
gujaf-284	178	72	asset	asset	NOUN
gujaf-284	178	73	as	as	ADP
gujaf-284	178	74	dependent	dependent	ADJ
gujaf-284	178	75	variables	variable	NOUN
gujaf-284	178	76	.	.	PUNCT
gujaf-284	179	1	palacios	palacio	NOUN
gujaf-284	179	2	et	et	PROPN
gujaf-284	179	3	al	al	PROPN
gujaf-284	179	4	.	.	PUNCT
gujaf-284	180	1	(	(	PUNCT
gujaf-284	180	2	2016	2016	NUM
gujaf-284	180	3	)	)	PUNCT
gujaf-284	180	4	investigated	investigate	VERB
gujaf-284	180	5	the	the	DET
gujaf-284	180	6	effect	effect	NOUN
gujaf-284	180	7	of	of	ADP
gujaf-284	180	8	capital	capital	NOUN
gujaf-284	180	9	structure	structure	NOUN
gujaf-284	180	10	on	on	ADP
gujaf-284	180	11	performance	performance	NOUN
gujaf-284	180	12	of	of	ADP
gujaf-284	180	13	the	the	DET
gujaf-284	180	14	smes	sme	NOUN
gujaf-284	180	15	,	,	PUNCT
gujaf-284	180	16	specifically	specifically	ADV
gujaf-284	180	17	;	;	PUNCT
gujaf-284	180	18	the	the	DET
gujaf-284	180	19	work	work	NOUN
gujaf-284	180	20	was	be	AUX
gujaf-284	180	21	done	do	VERB
gujaf-284	180	22	with	with	ADP
gujaf-284	180	23	a	a	DET
gujaf-284	180	24	sample	sample	NOUN
gujaf-284	180	25	of	of	ADP
gujaf-284	180	26	221	221	NUM
gujaf-284	180	27	manufacturing	manufacturing	NOUN
gujaf-284	180	28	smes	sme	NOUN
gujaf-284	180	29	located	locate	VERB
gujaf-284	180	30	in	in	ADP
gujaf-284	180	31	aguascalientes	aguascaliente	NOUN
gujaf-284	180	32	state	state	NOUN
gujaf-284	180	33	in	in	ADP
gujaf-284	180	34	mexico	mexico	PROPN
gujaf-284	180	35	,	,	PUNCT
gujaf-284	180	36	using	use	VERB
gujaf-284	180	37	structural	structural	ADJ
gujaf-284	180	38	equation	equation	NOUN
gujaf-284	180	39	modeling	modeling	NOUN
gujaf-284	180	40	(	(	PUNCT
gujaf-284	180	41	sem	sem	NOUN
gujaf-284	180	42	)	)	PUNCT
gujaf-284	180	43	.	.	PUNCT
gujaf-284	181	1	it	it	PRON
gujaf-284	181	2	was	be	AUX
gujaf-284	181	3	discovered	discover	VERB
gujaf-284	181	4	that	that	SCONJ
gujaf-284	181	5	the	the	DET
gujaf-284	181	6	internal	internal	ADJ
gujaf-284	181	7	financing	financing	NOUN
gujaf-284	181	8	sources	source	NOUN
gujaf-284	181	9	influence	influence	VERB
gujaf-284	181	10	significantly	significantly	ADV
gujaf-284	181	11	and	and	CCONJ
gujaf-284	181	12	positively	positively	ADV
gujaf-284	181	13	the	the	DET
gujaf-284	181	14	performance	performance	NOUN
gujaf-284	181	15	.	.	PUNCT
gujaf-284	182	1	nelson	nelson	PROPN
gujaf-284	182	2	et	et	PROPN
gujaf-284	182	3	al	al	PROPN
gujaf-284	182	4	.	.	PROPN
gujaf-284	183	1	(	(	PUNCT
gujaf-284	183	2	2019	2019	NUM
gujaf-284	183	3	)	)	PUNCT
gujaf-284	183	4	investigated	investigate	VERB
gujaf-284	183	5	effect	effect	NOUN
gujaf-284	183	6	of	of	ADP
gujaf-284	183	7	capital	capital	NOUN
gujaf-284	183	8	structure	structure	NOUN
gujaf-284	183	9	on	on	ADP
gujaf-284	183	10	financial	financial	ADJ
gujaf-284	183	11	performance	performance	NOUN
gujaf-284	183	12	of	of	ADP
gujaf-284	183	13	microfinance	microfinance	NOUN
gujaf-284	183	14	banking	banking	NOUN
gujaf-284	183	15	subsector	subsector	NOUN
gujaf-284	183	16	in	in	ADP
gujaf-284	183	17	nigeria	nigeria	PROPN
gujaf-284	183	18	for	for	ADP
gujaf-284	183	19	the	the	DET
gujaf-284	183	20	period	period	NOUN
gujaf-284	183	21	of	of	ADP
gujaf-284	183	22	2009	2009	NUM
gujaf-284	183	23	2018	2018	NUM
gujaf-284	183	24	.	.	PUNCT
gujaf-284	184	1	independent	independent	ADJ
gujaf-284	184	2	variables	variable	NOUN
gujaf-284	184	3	consist	consist	VERB
gujaf-284	184	4	of	of	ADP
gujaf-284	184	5	debt	debt	NOUN
gujaf-284	184	6	to	to	ADP
gujaf-284	184	7	equity	equity	NOUN
gujaf-284	184	8	ratio	ratio	NOUN
gujaf-284	184	9	,	,	PUNCT
gujaf-284	184	10	long	long	ADJ
gujaf-284	184	11	term	term	NOUN
gujaf-284	184	12	debt	debt	NOUN
gujaf-284	184	13	ratio	ratio	NOUN
gujaf-284	184	14	and	and	CCONJ
gujaf-284	184	15	total	total	ADJ
gujaf-284	184	16	debt	debt	NOUN
gujaf-284	184	17	ratio	ratio	NOUN
gujaf-284	184	18	and	and	CCONJ
gujaf-284	184	19	financial	financial	ADJ
gujaf-284	184	20	performance	performance	NOUN
gujaf-284	184	21	as	as	SCONJ
gujaf-284	184	22	measured	measure	VERB
gujaf-284	184	23	by	by	ADP
gujaf-284	184	24	dependent	dependent	ADJ
gujaf-284	184	25	variable	variable	NOUN
gujaf-284	184	26	of	of	ADP
gujaf-284	184	27	study	study	NOUN
gujaf-284	184	28	.	.	PUNCT
gujaf-284	185	1	the	the	DET
gujaf-284	185	2	study	study	NOUN
gujaf-284	185	3	employed	employ	VERB
gujaf-284	185	4	regression	regression	NOUN
gujaf-284	185	5	technique	technique	NOUN
gujaf-284	185	6	for	for	ADP
gujaf-284	185	7	data	datum	NOUN
gujaf-284	185	8	analysis	analysis	NOUN
gujaf-284	185	9	.	.	PUNCT
gujaf-284	186	1	it	it	PRON
gujaf-284	186	2	was	be	AUX
gujaf-284	186	3	found	find	VERB
gujaf-284	186	4	that	that	SCONJ
gujaf-284	186	5	long	long	ADJ
gujaf-284	186	6	term	term	NOUN
gujaf-284	186	7	debt	debt	NOUN
gujaf-284	186	8	ratio	ratio	NOUN
gujaf-284	186	9	has	have	VERB
gujaf-284	186	10	no	no	DET
gujaf-284	186	11	significant	significant	ADJ
gujaf-284	186	12	influence	influence	NOUN
gujaf-284	186	13	on	on	ADP
gujaf-284	186	14	performance	performance	NOUN
gujaf-284	186	15	.	.	PUNCT
gujaf-284	187	1	likewise	likewise	ADV
gujaf-284	187	2	,	,	PUNCT
gujaf-284	187	3	ayunku	ayunku	NOUN
gujaf-284	187	4	(	(	PUNCT
gujaf-284	187	5	2019	2019	NUM
gujaf-284	187	6	)	)	PUNCT
gujaf-284	187	7	discovered	discover	VERB
gujaf-284	187	8	that	that	SCONJ
gujaf-284	187	9	gusau	gusau	ADJ
gujaf-284	187	10	journal	journal	NOUN
gujaf-284	187	11	of	of	ADP
gujaf-284	187	12	accounting	accounting	NOUN
gujaf-284	187	13	and	and	CCONJ
gujaf-284	187	14	finance	finance	NOUN
gujaf-284	187	15	,	,	PUNCT
gujaf-284	187	16	vol	vol	NOUN
gujaf-284	187	17	.	.	PROPN
gujaf-284	187	18	5	5	NUM
gujaf-284	187	19	,	,	PUNCT
gujaf-284	187	20	issue	issue	NOUN
gujaf-284	187	21	1	1	NUM
gujaf-284	187	22	,	,	PUNCT
gujaf-284	187	23	april	april	PROPN
gujaf-284	187	24	,	,	PUNCT
gujaf-284	187	25	2024	2024	NUM
gujaf-284	187	26	191	191	NUM
gujaf-284	187	27	there	there	PRON
gujaf-284	187	28	is	be	VERB
gujaf-284	187	29	a	a	DET
gujaf-284	187	30	negative	negative	ADJ
gujaf-284	187	31	and	and	CCONJ
gujaf-284	187	32	insignificant	insignificant	ADJ
gujaf-284	187	33	influence	influence	NOUN
gujaf-284	187	34	on	on	ADP
gujaf-284	187	35	between	between	ADP
gujaf-284	187	36	long	long	ADJ
gujaf-284	187	37	term	term	NOUN
gujaf-284	187	38	debt	debt	NOUN
gujaf-284	187	39	and	and	CCONJ
gujaf-284	187	40	financial	financial	ADJ
gujaf-284	187	41	performance	performance	NOUN
gujaf-284	187	42	amongst	amongst	ADP
gujaf-284	187	43	microfinance	microfinance	NOUN
gujaf-284	187	44	banks	bank	NOUN
gujaf-284	187	45	in	in	ADP
gujaf-284	187	46	nigeria	nigeria	PROPN
gujaf-284	187	47	during	during	ADP
gujaf-284	187	48	the	the	DET
gujaf-284	187	49	period	period	NOUN
gujaf-284	187	50	of	of	ADP
gujaf-284	187	51	2009	2009	NUM
gujaf-284	187	52	-	-	SYM
gujaf-284	187	53	2018	2018	NUM
gujaf-284	187	54	,	,	PUNCT
gujaf-284	187	55	using	use	VERB
gujaf-284	187	56	regression	regression	NOUN
gujaf-284	187	57	technique	technique	NOUN
gujaf-284	187	58	.	.	PUNCT
gujaf-284	188	1	another	another	DET
gujaf-284	188	2	similar	similar	ADJ
gujaf-284	188	3	study	study	NOUN
gujaf-284	188	4	under	under	ADP
gujaf-284	188	5	different	different	ADJ
gujaf-284	188	6	sector	sector	NOUN
gujaf-284	188	7	and	and	CCONJ
gujaf-284	188	8	period	period	NOUN
gujaf-284	188	9	can	can	AUX
gujaf-284	188	10	be	be	AUX
gujaf-284	188	11	conducted	conduct	VERB
gujaf-284	188	12	to	to	PART
gujaf-284	188	13	change	change	VERB
gujaf-284	188	14	the	the	DET
gujaf-284	188	15	result	result	NOUN
gujaf-284	188	16	of	of	ADP
gujaf-284	188	17	the	the	DET
gujaf-284	188	18	study	study	NOUN
gujaf-284	188	19	.	.	PUNCT
gujaf-284	189	1	olarewaju	olarewaju	ADJ
gujaf-284	189	2	,	,	PUNCT
gujaf-284	189	3	(	(	PUNCT
gujaf-284	189	4	2019	2019	NUM
gujaf-284	189	5	)	)	PUNCT
gujaf-284	189	6	investigated	investigate	VERB
gujaf-284	189	7	the	the	DET
gujaf-284	189	8	relationship	relationship	NOUN
gujaf-284	189	9	between	between	ADP
gujaf-284	189	10	capital	capital	NOUN
gujaf-284	189	11	structure	structure	NOUN
gujaf-284	189	12	and	and	CCONJ
gujaf-284	189	13	financial	financial	ADJ
gujaf-284	189	14	performance	performance	NOUN
gujaf-284	189	15	of	of	ADP
gujaf-284	189	16	the	the	DET
gujaf-284	189	17	quoted	quote	VERB
gujaf-284	189	18	manufacturing	manufacturing	NOUN
gujaf-284	189	19	firms	firm	NOUN
gujaf-284	189	20	in	in	ADP
gujaf-284	189	21	nigeria	nigeria	PROPN
gujaf-284	189	22	during	during	ADP
gujaf-284	189	23	the	the	DET
gujaf-284	189	24	period	period	NOUN
gujaf-284	189	25	of	of	ADP
gujaf-284	189	26	1990	1990	NUM
gujaf-284	189	27	-	-	SYM
gujaf-284	189	28	2016	2016	NUM
gujaf-284	189	29	,	,	PUNCT
gujaf-284	189	30	using	use	VERB
gujaf-284	189	31	multiple	multiple	ADJ
gujaf-284	189	32	regression	regression	NOUN
gujaf-284	189	33	techniques	technique	NOUN
gujaf-284	189	34	based	base	VERB
gujaf-284	189	35	on	on	ADP
gujaf-284	189	36	secondary	secondary	ADJ
gujaf-284	189	37	panel	panel	NOUN
gujaf-284	189	38	data	datum	NOUN
gujaf-284	189	39	collected	collect	VERB
gujaf-284	189	40	from	from	ADP
gujaf-284	189	41	the	the	DET
gujaf-284	189	42	annual	annual	ADJ
gujaf-284	189	43	financial	financial	ADJ
gujaf-284	189	44	statement	statement	NOUN
gujaf-284	189	45	of	of	ADP
gujaf-284	189	46	the	the	DET
gujaf-284	189	47	firms	firm	NOUN
gujaf-284	189	48	independent	independent	ADJ
gujaf-284	189	49	variable	variable	NOUN
gujaf-284	189	50	is	be	AUX
gujaf-284	189	51	represented	represent	VERB
gujaf-284	189	52	by	by	ADP
gujaf-284	189	53	long	long	ADJ
gujaf-284	189	54	term	term	NOUN
gujaf-284	189	55	and	and	CCONJ
gujaf-284	189	56	short	short	ADJ
gujaf-284	189	57	term	term	NOUN
gujaf-284	189	58	debt	debt	NOUN
gujaf-284	189	59	financing	financing	NOUN
gujaf-284	189	60	while	while	NOUN
gujaf-284	189	61	,	,	PUNCT
gujaf-284	189	62	dependent	dependent	ADJ
gujaf-284	189	63	variable	variable	NOUN
gujaf-284	189	64	is	be	AUX
gujaf-284	189	65	represented	represent	VERB
gujaf-284	189	66	by	by	ADP
gujaf-284	189	67	return	return	NOUN
gujaf-284	189	68	on	on	ADP
gujaf-284	189	69	asset	asset	NOUN
gujaf-284	189	70	.	.	PUNCT
gujaf-284	190	1	the	the	DET
gujaf-284	190	2	outcome	outcome	NOUN
gujaf-284	190	3	of	of	ADP
gujaf-284	190	4	the	the	DET
gujaf-284	190	5	study	study	NOUN
gujaf-284	190	6	shows	show	VERB
gujaf-284	190	7	that	that	SCONJ
gujaf-284	190	8	there	there	PRON
gujaf-284	190	9	is	be	VERB
gujaf-284	190	10	no	no	DET
gujaf-284	190	11	significant	significant	ADJ
gujaf-284	190	12	relation	relation	NOUN
gujaf-284	190	13	between	between	ADP
gujaf-284	190	14	long	long	ADJ
gujaf-284	190	15	terms	term	NOUN
gujaf-284	190	16	financing	finance	VERB
gujaf-284	190	17	in	in	ADP
gujaf-284	190	18	relation	relation	NOUN
gujaf-284	190	19	to	to	ADP
gujaf-284	190	20	financial	financial	ADJ
gujaf-284	190	21	performance	performance	NOUN
gujaf-284	190	22	of	of	ADP
gujaf-284	190	23	the	the	DET
gujaf-284	190	24	quoted	quote	VERB
gujaf-284	190	25	manufacturing	manufacturing	NOUN
gujaf-284	190	26	firms	firm	NOUN
gujaf-284	190	27	in	in	ADP
gujaf-284	190	28	nigeria	nigeria	PROPN
gujaf-284	190	29	.	.	PUNCT
gujaf-284	191	1	however	however	ADV
gujaf-284	191	2	,	,	PUNCT
gujaf-284	191	3	hasan	hasan	PROPN
gujaf-284	191	4	et	et	PROPN
gujaf-284	191	5	al	al	PROPN
gujaf-284	191	6	.	.	PROPN
gujaf-284	191	7	(	(	PUNCT
gujaf-284	191	8	2020	2020	NUM
gujaf-284	191	9	)	)	PUNCT
gujaf-284	191	10	had	have	VERB
gujaf-284	191	11	a	a	DET
gujaf-284	191	12	different	different	ADJ
gujaf-284	191	13	view	view	NOUN
gujaf-284	191	14	where	where	SCONJ
gujaf-284	191	15	he	he	PRON
gujaf-284	191	16	discovered	discover	VERB
gujaf-284	191	17	a	a	DET
gujaf-284	191	18	negative	negative	ADJ
gujaf-284	191	19	relationship	relationship	NOUN
gujaf-284	191	20	between	between	ADP
gujaf-284	191	21	long	long	ADJ
gujaf-284	191	22	term	term	NOUN
gujaf-284	191	23	financing	financing	NOUN
gujaf-284	191	24	and	and	CCONJ
gujaf-284	191	25	financial	financial	ADJ
gujaf-284	191	26	performance	performance	NOUN
gujaf-284	191	27	of	of	ADP
gujaf-284	191	28	kurdistan	kurdistan	ADJ
gujaf-284	191	29	manufacturing	manufacturing	NOUN
gujaf-284	191	30	firms	firm	NOUN
gujaf-284	191	31	.	.	PUNCT
gujaf-284	192	1	while	while	SCONJ
gujaf-284	192	2	,	,	PUNCT
gujaf-284	192	3	cuneo	cuneo	X
gujaf-284	192	4	(	(	PUNCT
gujaf-284	192	5	2020	2020	NUM
gujaf-284	192	6	)	)	PUNCT
gujaf-284	192	7	investigated	investigate	VERB
gujaf-284	192	8	the	the	DET
gujaf-284	192	9	effect	effect	NOUN
gujaf-284	192	10	of	of	ADP
gujaf-284	192	11	capital	capital	NOUN
gujaf-284	192	12	structure	structure	NOUN
gujaf-284	192	13	and	and	CCONJ
gujaf-284	192	14	financial	financial	ADJ
gujaf-284	192	15	performance	performance	NOUN
gujaf-284	192	16	of	of	ADP
gujaf-284	192	17	companies	company	NOUN
gujaf-284	192	18	in	in	ADP
gujaf-284	192	19	latin	latin	PROPN
gujaf-284	192	20	america	america	PROPN
gujaf-284	192	21	for	for	ADP
gujaf-284	192	22	the	the	DET
gujaf-284	192	23	period	period	NOUN
gujaf-284	192	24	between	between	ADP
gujaf-284	192	25	(	(	PUNCT
gujaf-284	192	26	2000	2000	NUM
gujaf-284	192	27	to	to	ADP
gujaf-284	192	28	2015	2015	NUM
gujaf-284	192	29	)	)	PUNCT
gujaf-284	192	30	.	.	PUNCT
gujaf-284	193	1	the	the	DET
gujaf-284	193	2	study	study	NOUN
gujaf-284	193	3	used	use	VERB
gujaf-284	193	4	secondary	secondary	ADJ
gujaf-284	193	5	panel	panel	NOUN
gujaf-284	193	6	data	datum	NOUN
gujaf-284	193	7	obtained	obtain	VERB
gujaf-284	193	8	from	from	ADP
gujaf-284	193	9	annual	annual	ADJ
gujaf-284	193	10	financial	financial	ADJ
gujaf-284	193	11	statement	statement	NOUN
gujaf-284	193	12	of	of	ADP
gujaf-284	193	13	the	the	DET
gujaf-284	193	14	sampled	sample	VERB
gujaf-284	193	15	firms	firm	NOUN
gujaf-284	193	16	.	.	PUNCT
gujaf-284	194	1	independent	independent	ADJ
gujaf-284	194	2	variable	variable	ADJ
gujaf-284	194	3	constitutes	constitute	VERB
gujaf-284	194	4	of	of	ADP
gujaf-284	194	5	long	long	ADJ
gujaf-284	194	6	-	-	PUNCT
gujaf-284	194	7	term	term	NOUN
gujaf-284	194	8	financing	financing	NOUN
gujaf-284	194	9	,	,	PUNCT
gujaf-284	194	10	shortterm	shortterm	VERB
gujaf-284	194	11	financing	financing	NOUN
gujaf-284	194	12	and	and	CCONJ
gujaf-284	194	13	leverage	leverage	NOUN
gujaf-284	194	14	.	.	PUNCT
gujaf-284	195	1	and	and	CCONJ
gujaf-284	195	2	the	the	DET
gujaf-284	195	3	dependent	dependent	ADJ
gujaf-284	195	4	variable	variable	NOUN
gujaf-284	195	5	represented	represent	VERB
gujaf-284	195	6	the	the	DET
gujaf-284	195	7	financial	financial	ADJ
gujaf-284	195	8	performance	performance	NOUN
gujaf-284	195	9	.	.	PUNCT
gujaf-284	196	1	the	the	DET
gujaf-284	196	2	study	study	NOUN
gujaf-284	196	3	employed	employ	VERB
gujaf-284	196	4	multiple	multiple	ADJ
gujaf-284	196	5	regression	regression	NOUN
gujaf-284	196	6	technique	technique	NOUN
gujaf-284	196	7	of	of	ADP
gujaf-284	196	8	data	datum	NOUN
gujaf-284	196	9	analysis	analysis	NOUN
gujaf-284	196	10	.	.	PUNCT
gujaf-284	197	1	it	it	PRON
gujaf-284	197	2	was	be	AUX
gujaf-284	197	3	found	find	VERB
gujaf-284	197	4	that	that	SCONJ
gujaf-284	197	5	there	there	PRON
gujaf-284	197	6	is	be	VERB
gujaf-284	197	7	a	a	DET
gujaf-284	197	8	positive	positive	ADJ
gujaf-284	197	9	and	and	CCONJ
gujaf-284	197	10	significant	significant	ADJ
gujaf-284	197	11	relationship	relationship	NOUN
gujaf-284	197	12	between	between	ADP
gujaf-284	197	13	long	long	ADJ
gujaf-284	197	14	term	term	NOUN
gujaf-284	197	15	financing	financing	NOUN
gujaf-284	197	16	and	and	CCONJ
gujaf-284	197	17	financial	financial	ADJ
gujaf-284	197	18	performance	performance	NOUN
gujaf-284	197	19	.	.	PUNCT
gujaf-284	198	1	if	if	SCONJ
gujaf-284	198	2	another	another	DET
gujaf-284	198	3	similar	similar	ADJ
gujaf-284	198	4	research	research	NOUN
gujaf-284	198	5	will	will	AUX
gujaf-284	198	6	be	be	AUX
gujaf-284	198	7	conducted	conduct	VERB
gujaf-284	198	8	under	under	ADP
gujaf-284	198	9	ict	ict	NOUN
gujaf-284	198	10	sector	sector	NOUN
gujaf-284	198	11	is	be	AUX
gujaf-284	198	12	conducted	conduct	VERB
gujaf-284	198	13	with	with	ADP
gujaf-284	198	14	a	a	DET
gujaf-284	198	15	different	different	ADJ
gujaf-284	198	16	period	period	NOUN
gujaf-284	198	17	.	.	PUNCT
gujaf-284	199	1	there	there	PRON
gujaf-284	199	2	would	would	AUX
gujaf-284	199	3	a	a	DET
gujaf-284	199	4	different	different	ADJ
gujaf-284	199	5	outcome	outcome	NOUN
gujaf-284	199	6	.	.	PUNCT
gujaf-284	200	1	similarly	similarly	ADV
gujaf-284	200	2	,	,	PUNCT
gujaf-284	200	3	alhassan	alhassan	X
gujaf-284	200	4	(	(	PUNCT
gujaf-284	200	5	2021	2021	NUM
gujaf-284	200	6	)	)	PUNCT
gujaf-284	200	7	maintained	maintain	VERB
gujaf-284	200	8	that	that	PRON
gujaf-284	200	9	long	long	ADJ
gujaf-284	200	10	term	term	NOUN
gujaf-284	200	11	financing	financing	NOUN
gujaf-284	200	12	have	have	VERB
gujaf-284	200	13	a	a	DET
gujaf-284	200	14	positive	positive	ADJ
gujaf-284	200	15	and	and	CCONJ
gujaf-284	200	16	significant	significant	ADJ
gujaf-284	200	17	relation	relation	NOUN
gujaf-284	200	18	with	with	ADP
gujaf-284	200	19	financial	financial	ADJ
gujaf-284	200	20	performance	performance	NOUN
gujaf-284	200	21	amongst	amongst	ADP
gujaf-284	200	22	listed	list	VERB
gujaf-284	200	23	consumer	consumer	NOUN
gujaf-284	200	24	goods	good	NOUN
gujaf-284	200	25	in	in	ADP
gujaf-284	200	26	nigeria	nigeria	PROPN
gujaf-284	200	27	during	during	ADP
gujaf-284	200	28	the	the	DET
gujaf-284	200	29	period	period	NOUN
gujaf-284	200	30	of	of	ADP
gujaf-284	200	31	2011	2011	NUM
gujaf-284	200	32	-	-	SYM
gujaf-284	200	33	2020	2020	NUM
gujaf-284	200	34	,	,	PUNCT
gujaf-284	200	35	using	use	VERB
gujaf-284	200	36	multiple	multiple	ADJ
gujaf-284	200	37	regression	regression	NOUN
gujaf-284	200	38	.	.	PUNCT
gujaf-284	201	1	but	but	CCONJ
gujaf-284	201	2	,	,	PUNCT
gujaf-284	201	3	soumadi	soumadi	NOUN
gujaf-284	201	4	(	(	PUNCT
gujaf-284	201	5	2020	2020	NUM
gujaf-284	201	6	)	)	PUNCT
gujaf-284	201	7	examined	examine	VERB
gujaf-284	201	8	the	the	DET
gujaf-284	201	9	relationship	relationship	NOUN
gujaf-284	201	10	between	between	ADP
gujaf-284	201	11	capital	capital	NOUN
gujaf-284	201	12	structure	structure	NOUN
gujaf-284	201	13	and	and	CCONJ
gujaf-284	201	14	performance	performance	NOUN
gujaf-284	201	15	of	of	ADP
gujaf-284	201	16	the	the	DET
gujaf-284	201	17	public	public	ADJ
gujaf-284	201	18	jordanian	jordanian	ADJ
gujaf-284	201	19	firms	firm	NOUN
gujaf-284	201	20	during	during	ADP
gujaf-284	201	21	the	the	DET
gujaf-284	201	22	period	period	NOUN
gujaf-284	201	23	of	of	ADP
gujaf-284	201	24	(	(	PUNCT
gujaf-284	201	25	2001	2001	NUM
gujaf-284	201	26	-	-	SYM
gujaf-284	201	27	2006	2006	NUM
gujaf-284	201	28	)	)	PUNCT
gujaf-284	201	29	.	.	PUNCT
gujaf-284	202	1	multiple	multiple	ADJ
gujaf-284	202	2	regression	regression	NOUN
gujaf-284	202	3	model	model	NOUN
gujaf-284	202	4	was	be	AUX
gujaf-284	202	5	employed	employ	VERB
gujaf-284	202	6	based	base	VERB
gujaf-284	202	7	on	on	ADP
gujaf-284	202	8	ordinary	ordinary	ADJ
gujaf-284	202	9	least	least	ADJ
gujaf-284	202	10	squares	square	NOUN
gujaf-284	202	11	(	(	PUNCT
gujaf-284	202	12	ols	ol	NOUN
gujaf-284	202	13	)	)	PUNCT
gujaf-284	202	14	as	as	ADP
gujaf-284	202	15	a	a	DET
gujaf-284	202	16	technique	technique	NOUN
gujaf-284	202	17	.	.	PUNCT
gujaf-284	203	1	the	the	DET
gujaf-284	203	2	outcome	outcome	NOUN
gujaf-284	203	3	of	of	ADP
gujaf-284	203	4	the	the	DET
gujaf-284	203	5	study	study	NOUN
gujaf-284	203	6	stated	state	VERB
gujaf-284	203	7	that	that	SCONJ
gujaf-284	203	8	there	there	PRON
gujaf-284	203	9	is	be	VERB
gujaf-284	203	10	no	no	DET
gujaf-284	203	11	significant	significant	ADJ
gujaf-284	203	12	relationship	relationship	NOUN
gujaf-284	203	13	between	between	ADP
gujaf-284	203	14	leverage	leverage	NOUN
gujaf-284	203	15	and	and	CCONJ
gujaf-284	203	16	financial	financial	ADJ
gujaf-284	203	17	performance	performance	NOUN
gujaf-284	203	18	.	.	PUNCT
gujaf-284	204	1	nonetheless	nonetheless	ADV
gujaf-284	204	2	,	,	PUNCT
gujaf-284	204	3	asaolu	asaolu	PROPN
gujaf-284	204	4	(	(	PUNCT
gujaf-284	204	5	2021	2021	NUM
gujaf-284	204	6	)	)	PUNCT
gujaf-284	204	7	concluded	conclude	VERB
gujaf-284	204	8	that	that	SCONJ
gujaf-284	204	9	long	long	ADJ
gujaf-284	204	10	term	term	NOUN
gujaf-284	204	11	debt	debt	NOUN
gujaf-284	204	12	financing	financing	NOUN
gujaf-284	204	13	has	have	VERB
gujaf-284	204	14	an	an	DET
gujaf-284	204	15	influence	influence	NOUN
gujaf-284	204	16	on	on	ADP
gujaf-284	204	17	financial	financial	ADJ
gujaf-284	204	18	performance	performance	NOUN
gujaf-284	204	19	while	while	NOUN
gujaf-284	204	20	,	,	PUNCT
gujaf-284	204	21	examining	examine	VERB
gujaf-284	204	22	the	the	DET
gujaf-284	204	23	relationship	relationship	NOUN
gujaf-284	204	24	of	of	ADP
gujaf-284	204	25	capital	capital	NOUN
gujaf-284	204	26	structure	structure	NOUN
gujaf-284	204	27	and	and	CCONJ
gujaf-284	204	28	financial	financial	ADJ
gujaf-284	204	29	performance	performance	NOUN
gujaf-284	204	30	of	of	ADP
gujaf-284	204	31	oil	oil	NOUN
gujaf-284	204	32	and	and	CCONJ
gujaf-284	204	33	gas	gas	NOUN
gujaf-284	204	34	firms	firm	NOUN
gujaf-284	204	35	in	in	ADP
gujaf-284	204	36	us	we	PRON
gujaf-284	204	37	of	of	ADP
gujaf-284	204	38	the	the	DET
gujaf-284	204	39	period	period	NOUN
gujaf-284	204	40	of	of	ADP
gujaf-284	204	41	2010	2010	NUM
gujaf-284	204	42	and	and	CCONJ
gujaf-284	204	43	2019	2019	NUM
gujaf-284	204	44	,	,	PUNCT
gujaf-284	204	45	with	with	ADP
gujaf-284	204	46	the	the	DET
gujaf-284	204	47	aid	aid	NOUN
gujaf-284	204	48	of	of	ADP
gujaf-284	204	49	multiple	multiple	ADJ
gujaf-284	204	50	regression	regression	NOUN
gujaf-284	204	51	technique	technique	NOUN
gujaf-284	204	52	based	base	VERB
gujaf-284	204	53	on	on	ADP
gujaf-284	204	54	ordinary	ordinary	ADJ
gujaf-284	204	55	least	least	ADJ
gujaf-284	204	56	square	square	ADJ
gujaf-284	204	57	.	.	PUNCT
gujaf-284	205	1	on	on	ADP
gujaf-284	205	2	the	the	DET
gujaf-284	205	3	other	other	ADJ
gujaf-284	205	4	hand	hand	NOUN
gujaf-284	205	5	,	,	PUNCT
gujaf-284	205	6	alhaji	alhaji	NOUN
gujaf-284	205	7	(	(	PUNCT
gujaf-284	205	8	2022	2022	NUM
gujaf-284	205	9	)	)	PUNCT
gujaf-284	205	10	studied	study	VERB
gujaf-284	205	11	capital	capital	NOUN
gujaf-284	205	12	gusau	gusau	PROPN
gujaf-284	205	13	journal	journal	PROPN
gujaf-284	205	14	of	of	ADP
gujaf-284	205	15	accounting	accounting	NOUN
gujaf-284	205	16	and	and	CCONJ
gujaf-284	205	17	finance	finance	NOUN
gujaf-284	205	18	,	,	PUNCT
gujaf-284	205	19	vol	vol	NOUN
gujaf-284	205	20	.	.	PROPN
gujaf-284	205	21	5	5	NUM
gujaf-284	205	22	,	,	PUNCT
gujaf-284	205	23	issue	issue	NOUN
gujaf-284	205	24	1	1	NUM
gujaf-284	205	25	,	,	PUNCT
gujaf-284	205	26	april	april	PROPN
gujaf-284	205	27	,	,	PUNCT
gujaf-284	205	28	2024	2024	NUM
gujaf-284	205	29	192	192	NUM
gujaf-284	205	30	structure	structure	NOUN
gujaf-284	205	31	in	in	ADP
gujaf-284	205	32	relation	relation	NOUN
gujaf-284	205	33	to	to	ADP
gujaf-284	205	34	financial	financial	ADJ
gujaf-284	205	35	performance	performance	NOUN
gujaf-284	205	36	of	of	ADP
gujaf-284	205	37	5	5	NUM
gujaf-284	205	38	commercial	commercial	ADJ
gujaf-284	205	39	banks	bank	NOUN
gujaf-284	205	40	in	in	ADP
gujaf-284	205	41	nigeria	nigeria	PROPN
gujaf-284	205	42	,	,	PUNCT
gujaf-284	205	43	for	for	ADP
gujaf-284	205	44	the	the	DET
gujaf-284	205	45	period	period	NOUN
gujaf-284	205	46	of	of	ADP
gujaf-284	205	47	2010	2010	NUM
gujaf-284	205	48	-	-	SYM
gujaf-284	205	49	2019	2019	NUM
gujaf-284	205	50	,	,	PUNCT
gujaf-284	205	51	based	base	VERB
gujaf-284	205	52	on	on	ADP
gujaf-284	205	53	regression	regression	NOUN
gujaf-284	205	54	technique	technique	NOUN
gujaf-284	205	55	.	.	PUNCT
gujaf-284	206	1	it	it	PRON
gujaf-284	206	2	was	be	AUX
gujaf-284	206	3	found	find	VERB
gujaf-284	206	4	that	that	SCONJ
gujaf-284	206	5	long	long	ADJ
gujaf-284	206	6	term	term	NOUN
gujaf-284	206	7	debt	debt	NOUN
gujaf-284	206	8	financial	financial	ADJ
gujaf-284	206	9	ratio	ratio	NOUN
gujaf-284	206	10	influence	influence	NOUN
gujaf-284	206	11	financial	financial	ADJ
gujaf-284	206	12	performance	performance	NOUN
gujaf-284	206	13	of	of	ADP
gujaf-284	206	14	the	the	DET
gujaf-284	206	15	banks	bank	NOUN
gujaf-284	206	16	significantly	significantly	ADV
gujaf-284	206	17	and	and	CCONJ
gujaf-284	206	18	positively	positively	ADV
gujaf-284	206	19	.	.	PUNCT
gujaf-284	207	1	in	in	ADP
gujaf-284	207	2	this	this	DET
gujaf-284	207	3	regards	regard	NOUN
gujaf-284	207	4	,	,	PUNCT
gujaf-284	207	5	a	a	DET
gujaf-284	207	6	similar	similar	ADJ
gujaf-284	207	7	study	study	NOUN
gujaf-284	207	8	with	with	ADP
gujaf-284	207	9	a	a	DET
gujaf-284	207	10	different	different	ADJ
gujaf-284	207	11	period	period	NOUN
gujaf-284	207	12	under	under	ADP
gujaf-284	207	13	ict	ict	PROPN
gujaf-284	207	14	sector	sector	NOUN
gujaf-284	207	15	in	in	ADP
gujaf-284	207	16	nigeria	nigeria	PROPN
gujaf-284	207	17	can	can	AUX
gujaf-284	207	18	be	be	AUX
gujaf-284	207	19	conducted	conduct	VERB
gujaf-284	207	20	to	to	PART
gujaf-284	207	21	generate	generate	VERB
gujaf-284	207	22	a	a	DET
gujaf-284	207	23	different	different	ADJ
gujaf-284	207	24	results	result	NOUN
gujaf-284	207	25	.	.	PUNCT
gujaf-284	208	1	short	short	ADJ
gujaf-284	208	2	term	term	NOUN
gujaf-284	208	3	debt	debt	NOUN
gujaf-284	208	4	financing	financing	NOUN
gujaf-284	208	5	and	and	CCONJ
gujaf-284	208	6	financial	financial	ADJ
gujaf-284	208	7	performance	performance	NOUN
gujaf-284	208	8	uwalomwa	uwalomwa	PROPN
gujaf-284	208	9	and	and	CCONJ
gujaf-284	208	10	uadiale	uadiale	PROPN
gujaf-284	208	11	(	(	PUNCT
gujaf-284	208	12	2012	2012	NUM
gujaf-284	208	13	)	)	PUNCT
gujaf-284	208	14	studies	study	NOUN
gujaf-284	208	15	an	an	DET
gujaf-284	208	16	empirical	empirical	ADJ
gujaf-284	208	17	(	(	PUNCT
gujaf-284	208	18	positive	positive	ADJ
gujaf-284	208	19	)	)	PUNCT
gujaf-284	208	20	examination	examination	NOUN
gujaf-284	208	21	of	of	ADP
gujaf-284	208	22	the	the	DET
gujaf-284	208	23	relationship	relationship	NOUN
gujaf-284	208	24	between	between	ADP
gujaf-284	208	25	capital	capital	NOUN
gujaf-284	208	26	structure	structure	NOUN
gujaf-284	208	27	and	and	CCONJ
gujaf-284	208	28	financial	financial	ADJ
gujaf-284	208	29	performance	performance	NOUN
gujaf-284	208	30	of	of	ADP
gujaf-284	208	31	firms	firm	NOUN
gujaf-284	208	32	in	in	ADP
gujaf-284	208	33	nigeria	nigeria	PROPN
gujaf-284	208	34	using	use	VERB
gujaf-284	208	35	the	the	DET
gujaf-284	208	36	period	period	NOUN
gujaf-284	208	37	of	of	ADP
gujaf-284	208	38	(	(	PUNCT
gujaf-284	208	39	2005	2005	NUM
gujaf-284	208	40	-	-	SYM
gujaf-284	208	41	2009	2009	NUM
gujaf-284	208	42	)	)	PUNCT
gujaf-284	209	1	using	use	VERB
gujaf-284	209	2	ordinary	ordinary	ADJ
gujaf-284	209	3	least	least	ADJ
gujaf-284	209	4	square	square	ADJ
gujaf-284	209	5	(	(	PUNCT
gujaf-284	209	6	ols	ols	NOUN
gujaf-284	209	7	)	)	PUNCT
gujaf-284	209	8	technique	technique	NOUN
gujaf-284	209	9	independent	independent	ADJ
gujaf-284	209	10	variables	variable	NOUN
gujaf-284	209	11	as	as	ADP
gujaf-284	209	12	short	short	ADJ
gujaf-284	209	13	term	term	NOUN
gujaf-284	209	14	and	and	CCONJ
gujaf-284	209	15	long	long	ADJ
gujaf-284	209	16	-	-	PUNCT
gujaf-284	209	17	term	term	NOUN
gujaf-284	209	18	debt	debt	NOUN
gujaf-284	209	19	while	while	NOUN
gujaf-284	209	20	,	,	PUNCT
gujaf-284	209	21	dependent	dependent	ADJ
gujaf-284	209	22	variable	variable	ADJ
gujaf-284	209	23	return	return	NOUN
gujaf-284	209	24	on	on	ADP
gujaf-284	209	25	assets	asset	NOUN
gujaf-284	209	26	shows	show	VERB
gujaf-284	209	27	that	that	SCONJ
gujaf-284	209	28	debts	debt	NOUN
gujaf-284	209	29	financing	financing	NOUN
gujaf-284	209	30	have	have	VERB
gujaf-284	209	31	significant	significant	ADJ
gujaf-284	209	32	positive	positive	ADJ
gujaf-284	209	33	impact	impact	NOUN
gujaf-284	209	34	on	on	ADP
gujaf-284	209	35	the	the	DET
gujaf-284	209	36	financial	financial	ADJ
gujaf-284	209	37	performance	performance	NOUN
gujaf-284	209	38	of	of	ADP
gujaf-284	209	39	the	the	DET
gujaf-284	209	40	listed	list	VERB
gujaf-284	209	41	firms	firm	NOUN
gujaf-284	209	42	in	in	ADP
gujaf-284	209	43	nigeria	nigeria	PROPN
gujaf-284	209	44	.	.	PUNCT
gujaf-284	210	1	also	also	ADV
gujaf-284	210	2	,	,	PUNCT
gujaf-284	210	3	abor	abor	NOUN
gujaf-284	210	4	(	(	PUNCT
gujaf-284	210	5	2005	2005	NUM
gujaf-284	210	6	)	)	PUNCT
gujaf-284	210	7	emphasized	emphasize	VERB
gujaf-284	210	8	that	that	SCONJ
gujaf-284	210	9	ghanaian	ghanaian	ADJ
gujaf-284	210	10	listed	list	VERB
gujaf-284	210	11	firms	firm	NOUN
gujaf-284	210	12	relied	rely	VERB
gujaf-284	210	13	more	more	ADV
gujaf-284	210	14	on	on	ADP
gujaf-284	210	15	short	short	ADJ
gujaf-284	210	16	term	term	NOUN
gujaf-284	210	17	debt	debt	NOUN
gujaf-284	210	18	financing	financing	NOUN
gujaf-284	210	19	within	within	ADP
gujaf-284	210	20	average	average	NOUN
gujaf-284	210	21	of	of	ADP
gujaf-284	210	22	52	52	NUM
gujaf-284	210	23	%	%	NOUN
gujaf-284	210	24	as	as	SCONJ
gujaf-284	210	25	is	be	AUX
gujaf-284	210	26	significantly	significantly	ADV
gujaf-284	210	27	and	and	CCONJ
gujaf-284	210	28	positively	positively	ADV
gujaf-284	210	29	affecting	affect	VERB
gujaf-284	210	30	the	the	DET
gujaf-284	210	31	financial	financial	ADJ
gujaf-284	210	32	performance	performance	NOUN
gujaf-284	210	33	of	of	ADP
gujaf-284	210	34	ghanaian	ghanaian	ADJ
gujaf-284	210	35	listed	list	VERB
gujaf-284	210	36	firms	firm	NOUN
gujaf-284	210	37	.	.	PUNCT
gujaf-284	211	1	salim	salim	PROPN
gujaf-284	211	2	,	,	PUNCT
gujaf-284	211	3	and	and	CCONJ
gujaf-284	211	4	yadav	yadav	PROPN
gujaf-284	211	5	(	(	PUNCT
gujaf-284	211	6	2012	2012	NUM
gujaf-284	211	7	)	)	PUNCT
gujaf-284	211	8	in	in	ADP
gujaf-284	211	9	their	their	PRON
gujaf-284	211	10	study	study	NOUN
gujaf-284	211	11	on	on	ADP
gujaf-284	211	12	capital	capital	NOUN
gujaf-284	211	13	structure	structure	NOUN
gujaf-284	211	14	and	and	CCONJ
gujaf-284	211	15	firm	firm	ADJ
gujaf-284	211	16	performance	performance	NOUN
gujaf-284	211	17	in	in	ADP
gujaf-284	211	18	malaysia	malaysia	PROPN
gujaf-284	211	19	for	for	ADP
gujaf-284	211	20	the	the	DET
gujaf-284	211	21	period	period	NOUN
gujaf-284	211	22	of	of	ADP
gujaf-284	211	23	(	(	PUNCT
gujaf-284	211	24	1995	1995	NUM
gujaf-284	211	25	-	-	SYM
gujaf-284	211	26	2011	2011	NUM
gujaf-284	211	27	)	)	PUNCT
gujaf-284	211	28	,	,	PUNCT
gujaf-284	211	29	using	use	VERB
gujaf-284	211	30	panel	panel	NOUN
gujaf-284	211	31	data	datum	NOUN
gujaf-284	211	32	procedure	procedure	NOUN
gujaf-284	211	33	for	for	ADP
gujaf-284	211	34	a	a	DET
gujaf-284	211	35	sample	sample	NOUN
gujaf-284	211	36	of	of	ADP
gujaf-284	211	37	237	237	NUM
gujaf-284	211	38	malaysian	malaysian	ADJ
gujaf-284	211	39	listed	list	VERB
gujaf-284	211	40	companies	company	NOUN
gujaf-284	211	41	on	on	ADP
gujaf-284	211	42	the	the	DET
gujaf-284	211	43	bursa	bursa	NOUN
gujaf-284	211	44	malaysia	malaysia	PROPN
gujaf-284	211	45	stock	stock	PROPN
gujaf-284	211	46	exchange	exchange	PROPN
gujaf-284	211	47	during	during	ADP
gujaf-284	211	48	.	.	PUNCT
gujaf-284	212	1	the	the	DET
gujaf-284	212	2	result	result	NOUN
gujaf-284	212	3	shows	show	VERB
gujaf-284	212	4	that	that	SCONJ
gujaf-284	212	5	long	long	ADJ
gujaf-284	212	6	term	term	NOUN
gujaf-284	212	7	debt	debt	NOUN
gujaf-284	212	8	has	have	VERB
gujaf-284	212	9	significant	significant	ADJ
gujaf-284	212	10	positive	positive	ADJ
gujaf-284	212	11	relationship	relationship	NOUN
gujaf-284	212	12	with	with	ADP
gujaf-284	212	13	the	the	DET
gujaf-284	212	14	performance	performance	NOUN
gujaf-284	212	15	of	of	ADP
gujaf-284	212	16	the	the	DET
gujaf-284	212	17	sampled	sample	VERB
gujaf-284	212	18	firms	firm	NOUN
gujaf-284	212	19	.	.	PUNCT
gujaf-284	213	1	but	but	CCONJ
gujaf-284	213	2	,	,	PUNCT
gujaf-284	213	3	siddik	siddik	PROPN
gujaf-284	213	4	et	et	PROPN
gujaf-284	213	5	al	al	PROPN
gujaf-284	213	6	.	.	PUNCT
gujaf-284	214	1	(	(	PUNCT
gujaf-284	214	2	2016	2016	NUM
gujaf-284	214	3	)	)	PUNCT
gujaf-284	214	4	examine	examine	VERB
gujaf-284	214	5	the	the	DET
gujaf-284	214	6	impacts	impact	NOUN
gujaf-284	214	7	of	of	ADP
gujaf-284	214	8	capital	capital	NOUN
gujaf-284	214	9	structure	structure	NOUN
gujaf-284	214	10	on	on	ADP
gujaf-284	214	11	performance	performance	NOUN
gujaf-284	214	12	of	of	ADP
gujaf-284	214	13	banks	bank	NOUN
gujaf-284	214	14	in	in	ADP
gujaf-284	214	15	a	a	DET
gujaf-284	214	16	developing	develop	VERB
gujaf-284	214	17	economy	economy	NOUN
gujaf-284	214	18	in	in	ADP
gujaf-284	214	19	bangladesh	bangladesh	NOUN
gujaf-284	214	20	using	use	VERB
gujaf-284	214	21	panel	panel	NOUN
gujaf-284	214	22	data	datum	NOUN
gujaf-284	214	23	of	of	ADP
gujaf-284	214	24	22	22	NUM
gujaf-284	214	25	banks	bank	NOUN
gujaf-284	214	26	of	of	ADP
gujaf-284	214	27	year	year	NOUN
gujaf-284	214	28	(	(	PUNCT
gujaf-284	214	29	2005–2014	2005–2014	NUM
gujaf-284	214	30	)	)	PUNCT
gujaf-284	214	31	.	.	PUNCT
gujaf-284	215	1	it	it	PRON
gujaf-284	215	2	was	be	AUX
gujaf-284	215	3	reported	report	VERB
gujaf-284	215	4	that	that	SCONJ
gujaf-284	215	5	short	short	ADJ
gujaf-284	215	6	term	term	NOUN
gujaf-284	215	7	debt	debt	NOUN
gujaf-284	215	8	obligation	obligation	NOUN
gujaf-284	215	9	to	to	PART
gujaf-284	215	10	total	total	VERB
gujaf-284	215	11	assets	asset	NOUN
gujaf-284	215	12	.	.	PUNCT
gujaf-284	216	1	the	the	DET
gujaf-284	216	2	regression	regression	NOUN
gujaf-284	216	3	results	result	NOUN
gujaf-284	216	4	of	of	ADP
gujaf-284	216	5	the	the	DET
gujaf-284	216	6	pooled	pooled	ADJ
gujaf-284	216	7	ordinary	ordinary	ADJ
gujaf-284	216	8	least	least	ADJ
gujaf-284	216	9	square	square	ADJ
gujaf-284	216	10	analysis	analysis	NOUN
gujaf-284	216	11	showed	show	VERB
gujaf-284	216	12	that	that	SCONJ
gujaf-284	216	13	the	the	DET
gujaf-284	216	14	capital	capital	NOUN
gujaf-284	216	15	structure	structure	NOUN
gujaf-284	216	16	is	be	AUX
gujaf-284	216	17	inversely	inversely	ADV
gujaf-284	216	18	affecting	affect	VERB
gujaf-284	216	19	the	the	DET
gujaf-284	216	20	bangladesh	bangladesh	PROPN
gujaf-284	216	21	bank	bank	PROPN
gujaf-284	216	22	’s	’s	PART
gujaf-284	216	23	performance	performance	NOUN
gujaf-284	216	24	as	as	ADP
gujaf-284	216	25	return	return	NOUN
gujaf-284	216	26	on	on	ADP
gujaf-284	216	27	assets	asset	NOUN
gujaf-284	216	28	(	(	PUNCT
gujaf-284	216	29	roa	roa	PROPN
gujaf-284	216	30	)	)	PUNCT
gujaf-284	216	31	.	.	PUNCT
gujaf-284	217	1	different	different	ADJ
gujaf-284	217	2	result	result	NOUN
gujaf-284	217	3	may	may	AUX
gujaf-284	217	4	have	have	AUX
gujaf-284	217	5	been	be	AUX
gujaf-284	217	6	found	find	VERB
gujaf-284	217	7	if	if	SCONJ
gujaf-284	217	8	a	a	DET
gujaf-284	217	9	study	study	NOUN
gujaf-284	217	10	of	of	ADP
gujaf-284	217	11	this	this	DET
gujaf-284	217	12	nature	nature	NOUN
gujaf-284	217	13	was	be	AUX
gujaf-284	217	14	conducted	conduct	VERB
gujaf-284	217	15	in	in	ADP
gujaf-284	217	16	nigeria	nigeria	PROPN
gujaf-284	217	17	with	with	ADP
gujaf-284	217	18	different	different	ADJ
gujaf-284	217	19	sets	set	NOUN
gujaf-284	217	20	of	of	ADP
gujaf-284	217	21	variables	variable	NOUN
gujaf-284	217	22	.	.	PUNCT
gujaf-284	218	1	however	however	ADV
gujaf-284	218	2	,	,	PUNCT
gujaf-284	218	3	nazaripour	nazaripour	ADJ
gujaf-284	218	4	and	and	CCONJ
gujaf-284	218	5	shadi	shadi	PROPN
gujaf-284	218	6	(	(	PUNCT
gujaf-284	218	7	2015	2015	NUM
gujaf-284	218	8	)	)	PUNCT
gujaf-284	218	9	studied	study	VERB
gujaf-284	218	10	the	the	DET
gujaf-284	218	11	impact	impact	NOUN
gujaf-284	218	12	of	of	ADP
gujaf-284	218	13	debt	debt	NOUN
gujaf-284	218	14	financing	financing	NOUN
gujaf-284	218	15	and	and	CCONJ
gujaf-284	218	16	effective	effective	ADJ
gujaf-284	218	17	debt	debt	NOUN
gujaf-284	218	18	management	management	NOUN
gujaf-284	218	19	on	on	ADP
gujaf-284	218	20	performance	performance	NOUN
gujaf-284	218	21	assessment	assessment	NOUN
gujaf-284	218	22	in	in	ADP
gujaf-284	218	23	tehran	tehran	PROPN
gujaf-284	218	24	stock	stock	PROPN
gujaf-284	218	25	exchange	exchange	PROPN
gujaf-284	218	26	from	from	ADP
gujaf-284	218	27	the	the	DET
gujaf-284	218	28	period	period	NOUN
gujaf-284	218	29	of	of	ADP
gujaf-284	218	30	(	(	PUNCT
gujaf-284	218	31	2010	2010	NUM
gujaf-284	218	32	-	-	SYM
gujaf-284	218	33	2013	2013	NUM
gujaf-284	218	34	)	)	PUNCT
gujaf-284	218	35	,	,	PUNCT
gujaf-284	218	36	using	use	VERB
gujaf-284	218	37	multiple	multiple	ADJ
gujaf-284	218	38	regression	regression	NOUN
gujaf-284	218	39	techniques	technique	NOUN
gujaf-284	218	40	independent	independent	ADJ
gujaf-284	218	41	variables	variable	NOUN
gujaf-284	218	42	as	as	ADP
gujaf-284	218	43	debt	debt	NOUN
gujaf-284	218	44	rate	rate	NOUN
gujaf-284	218	45	(	(	PUNCT
gujaf-284	218	46	short	short	ADJ
gujaf-284	218	47	term	term	NOUN
gujaf-284	218	48	debt	debt	NOUN
gujaf-284	218	49	)	)	PUNCT
gujaf-284	218	50	&	&	CCONJ
gujaf-284	218	51	ratio	ratio	NOUN
gujaf-284	218	52	for	for	ADP
gujaf-284	218	53	long	long	ADJ
gujaf-284	218	54	term	term	NOUN
gujaf-284	218	55	debt	debt	NOUN
gujaf-284	218	56	,	,	PUNCT
gujaf-284	218	57	optimal	optimal	ADJ
gujaf-284	218	58	structure	structure	NOUN
gujaf-284	218	59	while	while	SCONJ
gujaf-284	218	60	dependent	dependent	ADJ
gujaf-284	218	61	variables	variable	NOUN
gujaf-284	218	62	as	as	ADP
gujaf-284	218	63	company	company	NOUN
gujaf-284	218	64	size	size	NOUN
gujaf-284	218	65	and	and	CCONJ
gujaf-284	218	66	company	company	NOUN
gujaf-284	218	67	’s	’s	PART
gujaf-284	218	68	age	age	NOUN
gujaf-284	218	69	shows	show	VERB
gujaf-284	218	70	that	that	SCONJ
gujaf-284	218	71	short	short	ADJ
gujaf-284	218	72	debt	debt	NOUN
gujaf-284	218	73	has	have	VERB
gujaf-284	218	74	a	a	DET
gujaf-284	218	75	negative	negative	ADJ
gujaf-284	218	76	and	and	CCONJ
gujaf-284	218	77	significant	significant	ADJ
gujaf-284	218	78	relationship	relationship	NOUN
gujaf-284	218	79	with	with	ADP
gujaf-284	218	80	company	company	NOUN
gujaf-284	218	81	’s	’s	PART
gujaf-284	218	82	performance	performance	NOUN
gujaf-284	218	83	.	.	PUNCT
gujaf-284	219	1	gusau	gusau	ADJ
gujaf-284	219	2	journal	journal	PROPN
gujaf-284	219	3	of	of	ADP
gujaf-284	219	4	accounting	accounting	NOUN
gujaf-284	219	5	and	and	CCONJ
gujaf-284	219	6	finance	finance	NOUN
gujaf-284	219	7	,	,	PUNCT
gujaf-284	219	8	vol	vol	NOUN
gujaf-284	219	9	.	.	PROPN
gujaf-284	219	10	5	5	NUM
gujaf-284	219	11	,	,	PUNCT
gujaf-284	219	12	issue	issue	NOUN
gujaf-284	219	13	1	1	NUM
gujaf-284	219	14	,	,	PUNCT
gujaf-284	219	15	april	april	PROPN
gujaf-284	219	16	,	,	PUNCT
gujaf-284	219	17	2024	2024	NUM
gujaf-284	219	18	193	193	NUM
gujaf-284	219	19	in	in	ADP
gujaf-284	219	20	addition	addition	NOUN
gujaf-284	219	21	,	,	PUNCT
gujaf-284	219	22	olokoyo	olokoyo	PROPN
gujaf-284	219	23	(	(	PUNCT
gujaf-284	219	24	2013	2013	NUM
gujaf-284	219	25	)	)	PUNCT
gujaf-284	219	26	discovered	discover	VERB
gujaf-284	219	27	that	that	SCONJ
gujaf-284	219	28	short	short	ADJ
gujaf-284	219	29	term	term	NOUN
gujaf-284	219	30	debts	debt	NOUN
gujaf-284	219	31	have	have	VERB
gujaf-284	219	32	a	a	DET
gujaf-284	219	33	significant	significant	ADJ
gujaf-284	219	34	negative	negative	ADJ
gujaf-284	219	35	impact	impact	NOUN
gujaf-284	219	36	on	on	ADP
gujaf-284	219	37	the	the	DET
gujaf-284	219	38	firm	firm	NOUN
gujaf-284	219	39	’s	’s	PART
gujaf-284	219	40	accounting	accounting	NOUN
gujaf-284	219	41	performance	performance	NOUN
gujaf-284	219	42	measure	measure	NOUN
gujaf-284	219	43	(	(	PUNCT
gujaf-284	219	44	roa	roa	NOUN
gujaf-284	219	45	)	)	PUNCT
gujaf-284	219	46	.	.	PUNCT
gujaf-284	220	1	in	in	ADP
gujaf-284	220	2	his	his	PRON
gujaf-284	220	3	study	study	NOUN
gujaf-284	220	4	on	on	ADP
gujaf-284	220	5	capital	capital	NOUN
gujaf-284	220	6	structure	structure	NOUN
gujaf-284	220	7	and	and	CCONJ
gujaf-284	220	8	corporate	corporate	ADJ
gujaf-284	220	9	performance	performance	NOUN
gujaf-284	220	10	of	of	ADP
gujaf-284	220	11	nigerian	nigerian	ADJ
gujaf-284	220	12	quoted	quote	VERB
gujaf-284	220	13	firms	firm	NOUN
gujaf-284	220	14	for	for	ADP
gujaf-284	220	15	the	the	DET
gujaf-284	220	16	period	period	NOUN
gujaf-284	220	17	of	of	ADP
gujaf-284	220	18	2003	2003	NUM
gujaf-284	220	19	to	to	ADP
gujaf-284	220	20	2007	2007	NUM
gujaf-284	220	21	using	use	VERB
gujaf-284	220	22	accounting	accounting	NOUN
gujaf-284	220	23	and	and	CCONJ
gujaf-284	220	24	marketing	marketing	NOUN
gujaf-284	220	25	data	datum	NOUN
gujaf-284	220	26	for	for	ADP
gujaf-284	220	27	101	101	NUM
gujaf-284	220	28	quoted	quote	VERB
gujaf-284	220	29	firms	firm	NOUN
gujaf-284	220	30	in	in	ADP
gujaf-284	220	31	nigeria	nigeria	PROPN
gujaf-284	220	32	.	.	PUNCT
gujaf-284	221	1	the	the	DET
gujaf-284	221	2	study	study	NOUN
gujaf-284	221	3	employed	employ	VERB
gujaf-284	221	4	panel	panel	NOUN
gujaf-284	221	5	data	data	VERB
gujaf-284	221	6	analysis	analysis	NOUN
gujaf-284	221	7	by	by	ADP
gujaf-284	221	8	using	use	VERB
gujaf-284	221	9	fixed	fix	VERB
gujaf-284	221	10	effect	effect	NOUN
gujaf-284	221	11	estimation	estimation	NOUN
gujaf-284	221	12	,	,	PUNCT
gujaf-284	221	13	random	random	ADJ
gujaf-284	221	14	effect	effect	NOUN
gujaf-284	221	15	estimation	estimation	NOUN
gujaf-284	221	16	and	and	CCONJ
gujaf-284	221	17	a	a	DET
gujaf-284	221	18	pooled	pooled	ADJ
gujaf-284	221	19	regression	regression	NOUN
gujaf-284	221	20	model	model	NOUN
gujaf-284	221	21	.	.	PUNCT
gujaf-284	222	1	the	the	DET
gujaf-284	222	2	usual	usual	ADJ
gujaf-284	222	3	identification	identification	NOUN
gujaf-284	222	4	tests	test	NOUN
gujaf-284	222	5	and	and	CCONJ
gujaf-284	222	6	hausman	hausman	NOUN
gujaf-284	222	7	’s	’s	PART
gujaf-284	222	8	chi	chi	PROPN
gujaf-284	222	9	square	square	PROPN
gujaf-284	222	10	statistics	statistic	NOUN
gujaf-284	222	11	for	for	ADP
gujaf-284	222	12	testing	test	VERB
gujaf-284	222	13	whether	whether	SCONJ
gujaf-284	222	14	the	the	DET
gujaf-284	222	15	fixed	fix	VERB
gujaf-284	222	16	effects	effect	NOUN
gujaf-284	222	17	model	model	NOUN
gujaf-284	222	18	estimator	estimator	NOUN
gujaf-284	222	19	is	be	AUX
gujaf-284	222	20	an	an	DET
gujaf-284	222	21	appropriate	appropriate	ADJ
gujaf-284	222	22	alternative	alternative	NOUN
gujaf-284	222	23	to	to	ADP
gujaf-284	222	24	the	the	DET
gujaf-284	222	25	random	random	ADJ
gujaf-284	222	26	effects	effect	NOUN
gujaf-284	222	27	model	model	NOUN
gujaf-284	222	28	were	be	AUX
gujaf-284	222	29	also	also	ADV
gujaf-284	222	30	computed	compute	VERB
gujaf-284	222	31	for	for	ADP
gujaf-284	222	32	each	each	DET
gujaf-284	222	33	model	model	NOUN
gujaf-284	222	34	.	.	PUNCT
gujaf-284	223	1	palacios	palacio	NOUN
gujaf-284	223	2	et	et	PROPN
gujaf-284	223	3	al	al	PROPN
gujaf-284	223	4	.	.	PUNCT
gujaf-284	224	1	(	(	PUNCT
gujaf-284	224	2	2016	2016	NUM
gujaf-284	224	3	)	)	PUNCT
gujaf-284	224	4	investigated	investigate	VERB
gujaf-284	224	5	the	the	DET
gujaf-284	224	6	effect	effect	NOUN
gujaf-284	224	7	of	of	ADP
gujaf-284	224	8	capital	capital	NOUN
gujaf-284	224	9	structure	structure	NOUN
gujaf-284	224	10	on	on	ADP
gujaf-284	224	11	performance	performance	NOUN
gujaf-284	224	12	of	of	ADP
gujaf-284	224	13	the	the	DET
gujaf-284	224	14	smes	sme	NOUN
gujaf-284	224	15	,	,	PUNCT
gujaf-284	224	16	specifically	specifically	ADV
gujaf-284	224	17	;	;	PUNCT
gujaf-284	224	18	the	the	DET
gujaf-284	224	19	work	work	NOUN
gujaf-284	224	20	was	be	AUX
gujaf-284	224	21	done	do	VERB
gujaf-284	224	22	with	with	ADP
gujaf-284	224	23	a	a	DET
gujaf-284	224	24	sample	sample	NOUN
gujaf-284	224	25	of	of	ADP
gujaf-284	224	26	221	221	NUM
gujaf-284	224	27	manufacturing	manufacturing	NOUN
gujaf-284	224	28	smes	sme	NOUN
gujaf-284	224	29	located	locate	VERB
gujaf-284	224	30	in	in	ADP
gujaf-284	224	31	aguascalientes	aguascaliente	NOUN
gujaf-284	224	32	state	state	NOUN
gujaf-284	224	33	in	in	ADP
gujaf-284	224	34	mexico	mexico	PROPN
gujaf-284	224	35	,	,	PUNCT
gujaf-284	224	36	using	use	VERB
gujaf-284	224	37	structural	structural	ADJ
gujaf-284	224	38	equation	equation	NOUN
gujaf-284	224	39	modeling	modeling	NOUN
gujaf-284	224	40	(	(	PUNCT
gujaf-284	224	41	sem	sem	NOUN
gujaf-284	224	42	)	)	PUNCT
gujaf-284	224	43	.	.	PUNCT
gujaf-284	225	1	it	it	PRON
gujaf-284	225	2	was	be	AUX
gujaf-284	225	3	discovered	discover	VERB
gujaf-284	225	4	that	that	SCONJ
gujaf-284	225	5	short	short	ADJ
gujaf-284	225	6	term	term	NOUN
gujaf-284	225	7	external	external	ADJ
gujaf-284	225	8	sources	source	NOUN
gujaf-284	225	9	of	of	ADP
gujaf-284	225	10	financing	financing	NOUN
gujaf-284	225	11	have	have	VERB
gujaf-284	225	12	a	a	DET
gujaf-284	225	13	positive	positive	ADJ
gujaf-284	225	14	influence	influence	NOUN
gujaf-284	225	15	,	,	PUNCT
gujaf-284	225	16	but	but	CCONJ
gujaf-284	225	17	not	not	PART
gujaf-284	225	18	significantly	significantly	ADV
gujaf-284	225	19	in	in	ADP
gujaf-284	225	20	performance	performance	NOUN
gujaf-284	225	21	,	,	PUNCT
gujaf-284	225	22	which	which	PRON
gujaf-284	225	23	draws	draw	VERB
gujaf-284	225	24	attention	attention	NOUN
gujaf-284	225	25	to	to	ADP
gujaf-284	225	26	the	the	DET
gujaf-284	225	27	importance	importance	NOUN
gujaf-284	225	28	of	of	ADP
gujaf-284	225	29	these	these	DET
gujaf-284	225	30	companies	company	NOUN
gujaf-284	225	31	carefully	carefully	ADV
gujaf-284	225	32	plan	plan	VERB
gujaf-284	225	33	their	their	PRON
gujaf-284	225	34	capital	capital	NOUN
gujaf-284	225	35	structure	structure	NOUN
gujaf-284	225	36	,	,	PUNCT
gujaf-284	225	37	giving	give	VERB
gujaf-284	225	38	preference	preference	NOUN
gujaf-284	225	39	to	to	ADP
gujaf-284	225	40	the	the	DET
gujaf-284	225	41	internal	internal	ADJ
gujaf-284	225	42	financing	financing	NOUN
gujaf-284	225	43	sources	source	NOUN
gujaf-284	225	44	.	.	PUNCT
gujaf-284	226	1	olarewaju	olarewaju	ADJ
gujaf-284	226	2	,	,	PUNCT
gujaf-284	226	3	(	(	PUNCT
gujaf-284	226	4	2019	2019	NUM
gujaf-284	226	5	)	)	PUNCT
gujaf-284	226	6	affirmed	affirm	VERB
gujaf-284	226	7	that	that	SCONJ
gujaf-284	226	8	there	there	PRON
gujaf-284	226	9	is	be	VERB
gujaf-284	226	10	no	no	DET
gujaf-284	226	11	significant	significant	ADJ
gujaf-284	226	12	relation	relation	NOUN
gujaf-284	226	13	between	between	ADP
gujaf-284	226	14	both	both	DET
gujaf-284	226	15	short	short	ADJ
gujaf-284	226	16	term	term	NOUN
gujaf-284	226	17	financing	financing	NOUN
gujaf-284	226	18	in	in	ADP
gujaf-284	226	19	relation	relation	NOUN
gujaf-284	226	20	to	to	ADP
gujaf-284	226	21	financial	financial	ADJ
gujaf-284	226	22	performance	performance	NOUN
gujaf-284	226	23	of	of	ADP
gujaf-284	226	24	the	the	DET
gujaf-284	226	25	quoted	quote	VERB
gujaf-284	226	26	manufacturing	manufacturing	NOUN
gujaf-284	226	27	firms	firm	NOUN
gujaf-284	226	28	in	in	ADP
gujaf-284	226	29	nigeria	nigeria	PROPN
gujaf-284	226	30	,	,	PUNCT
gujaf-284	226	31	during	during	ADP
gujaf-284	226	32	the	the	DET
gujaf-284	226	33	period	period	NOUN
gujaf-284	226	34	of	of	ADP
gujaf-284	226	35	1990	1990	NUM
gujaf-284	226	36	-	-	SYM
gujaf-284	226	37	2016	2016	NUM
gujaf-284	226	38	,	,	PUNCT
gujaf-284	226	39	using	use	VERB
gujaf-284	226	40	a	a	DET
gujaf-284	226	41	multiple	multiple	ADJ
gujaf-284	226	42	regression	regression	NOUN
gujaf-284	226	43	techniques	technique	NOUN
gujaf-284	226	44	based	base	VERB
gujaf-284	226	45	on	on	ADP
gujaf-284	226	46	secondary	secondary	ADJ
gujaf-284	226	47	panel	panel	NOUN
gujaf-284	226	48	data	datum	NOUN
gujaf-284	226	49	collected	collect	VERB
gujaf-284	226	50	from	from	ADP
gujaf-284	226	51	the	the	DET
gujaf-284	226	52	annual	annual	ADJ
gujaf-284	226	53	financial	financial	ADJ
gujaf-284	226	54	statement	statement	NOUN
gujaf-284	226	55	of	of	ADP
gujaf-284	226	56	the	the	DET
gujaf-284	226	57	firms	firm	NOUN
gujaf-284	226	58	.	.	PUNCT
gujaf-284	227	1	then	then	ADV
gujaf-284	227	2	,	,	PUNCT
gujaf-284	227	3	praise	praise	NOUN
gujaf-284	227	4	and	and	CCONJ
gujaf-284	227	5	esther	esther	NOUN
gujaf-284	227	6	(	(	PUNCT
gujaf-284	227	7	2020	2020	NUM
gujaf-284	227	8	)	)	PUNCT
gujaf-284	227	9	in	in	ADP
gujaf-284	227	10	their	their	PRON
gujaf-284	227	11	effort	effort	NOUN
gujaf-284	227	12	to	to	PART
gujaf-284	227	13	examine	examine	VERB
gujaf-284	227	14	the	the	DET
gujaf-284	227	15	relationship	relationship	NOUN
gujaf-284	227	16	between	between	ADP
gujaf-284	227	17	capital	capital	NOUN
gujaf-284	227	18	structure	structure	NOUN
gujaf-284	227	19	and	and	CCONJ
gujaf-284	227	20	performance	performance	NOUN
gujaf-284	227	21	of	of	ADP
gujaf-284	227	22	15	15	NUM
gujaf-284	227	23	quoted	quote	VERB
gujaf-284	227	24	banks	bank	NOUN
gujaf-284	227	25	in	in	ADP
gujaf-284	227	26	nigeria	nigeria	PROPN
gujaf-284	227	27	for	for	ADP
gujaf-284	227	28	the	the	DET
gujaf-284	227	29	periods	period	NOUN
gujaf-284	227	30	covered	cover	VERB
gujaf-284	227	31	(	(	PUNCT
gujaf-284	227	32	1981	1981	NUM
gujaf-284	227	33	-	-	SYM
gujaf-284	227	34	2019	2019	NUM
gujaf-284	227	35	)	)	PUNCT
gujaf-284	227	36	,	,	PUNCT
gujaf-284	227	37	found	find	VERB
gujaf-284	227	38	a	a	DET
gujaf-284	227	39	negative	negative	ADJ
gujaf-284	227	40	and	and	CCONJ
gujaf-284	227	41	insignificant	insignificant	ADJ
gujaf-284	227	42	influence	influence	NOUN
gujaf-284	227	43	on	on	ADP
gujaf-284	227	44	financial	financial	ADJ
gujaf-284	227	45	performance	performance	NOUN
gujaf-284	227	46	of	of	ADP
gujaf-284	227	47	quoted	quote	VERB
gujaf-284	227	48	banks	bank	NOUN
gujaf-284	227	49	in	in	ADP
gujaf-284	227	50	nigeria	nigeria	PROPN
gujaf-284	227	51	.	.	PUNCT
gujaf-284	228	1	but	but	CCONJ
gujaf-284	228	2	,	,	PUNCT
gujaf-284	228	3	hasan	hasan	PROPN
gujaf-284	228	4	et	et	PROPN
gujaf-284	228	5	al	al	PROPN
gujaf-284	228	6	(	(	PUNCT
gujaf-284	228	7	2020	2020	NUM
gujaf-284	228	8	)	)	PUNCT
gujaf-284	228	9	in	in	ADP
gujaf-284	228	10	their	their	PRON
gujaf-284	228	11	research	research	NOUN
gujaf-284	228	12	titled	title	VERB
gujaf-284	228	13	capital	capital	NOUN
gujaf-284	228	14	structure	structure	NOUN
gujaf-284	228	15	impact	impact	NOUN
gujaf-284	228	16	on	on	ADP
gujaf-284	228	17	financial	financial	ADJ
gujaf-284	228	18	performance	performance	NOUN
gujaf-284	228	19	of	of	ADP
gujaf-284	228	20	kurdistan	kurdistan	ADJ
gujaf-284	228	21	manufacturing	manufacturing	NOUN
gujaf-284	228	22	firms	firm	NOUN
gujaf-284	228	23	.	.	PUNCT
gujaf-284	229	1	it	it	PRON
gujaf-284	229	2	was	be	AUX
gujaf-284	229	3	shown	show	VERB
gujaf-284	229	4	that	that	SCONJ
gujaf-284	229	5	there	there	PRON
gujaf-284	229	6	is	be	VERB
gujaf-284	229	7	a	a	DET
gujaf-284	229	8	negative	negative	ADJ
gujaf-284	229	9	and	and	CCONJ
gujaf-284	229	10	significant	significant	ADJ
gujaf-284	229	11	relationship	relationship	NOUN
gujaf-284	229	12	between	between	ADP
gujaf-284	229	13	capital	capital	NOUN
gujaf-284	229	14	structure	structure	NOUN
gujaf-284	229	15	represented	represent	VERB
gujaf-284	229	16	by	by	ADP
gujaf-284	229	17	short	short	ADJ
gujaf-284	229	18	term	term	NOUN
gujaf-284	229	19	debt	debt	NOUN
gujaf-284	229	20	financing	financing	NOUN
gujaf-284	229	21	and	and	CCONJ
gujaf-284	229	22	financial	financial	ADJ
gujaf-284	229	23	performance	performance	NOUN
gujaf-284	229	24	.	.	PUNCT
gujaf-284	230	1	cuneo	cuneo	PROPN
gujaf-284	230	2	(	(	PUNCT
gujaf-284	230	3	2020	2020	NUM
gujaf-284	230	4	)	)	PUNCT
gujaf-284	230	5	investigated	investigate	VERB
gujaf-284	230	6	the	the	DET
gujaf-284	230	7	effect	effect	NOUN
gujaf-284	230	8	of	of	ADP
gujaf-284	230	9	capital	capital	NOUN
gujaf-284	230	10	structure	structure	NOUN
gujaf-284	230	11	and	and	CCONJ
gujaf-284	230	12	financial	financial	ADJ
gujaf-284	230	13	performance	performance	NOUN
gujaf-284	230	14	of	of	ADP
gujaf-284	230	15	companies	company	NOUN
gujaf-284	230	16	in	in	ADP
gujaf-284	230	17	latin	latin	PROPN
gujaf-284	230	18	america	america	PROPN
gujaf-284	230	19	.	.	PUNCT
gujaf-284	231	1	the	the	DET
gujaf-284	231	2	study	study	NOUN
gujaf-284	231	3	used	use	VERB
gujaf-284	231	4	secondary	secondary	ADJ
gujaf-284	231	5	panel	panel	NOUN
gujaf-284	231	6	data	datum	NOUN
gujaf-284	231	7	obtained	obtain	VERB
gujaf-284	231	8	from	from	ADP
gujaf-284	231	9	annual	annual	ADJ
gujaf-284	231	10	financial	financial	ADJ
gujaf-284	231	11	statement	statement	NOUN
gujaf-284	231	12	of	of	ADP
gujaf-284	231	13	the	the	DET
gujaf-284	231	14	sampled	sample	VERB
gujaf-284	231	15	firms	firm	NOUN
gujaf-284	231	16	.	.	PUNCT
gujaf-284	232	1	independent	independent	ADJ
gujaf-284	232	2	variable	variable	ADJ
gujaf-284	232	3	constitutes	constitute	VERB
gujaf-284	232	4	of	of	ADP
gujaf-284	232	5	long	long	ADJ
gujaf-284	232	6	term	term	NOUN
gujaf-284	232	7	financing	financing	NOUN
gujaf-284	232	8	,	,	PUNCT
gujaf-284	232	9	short	short	ADJ
gujaf-284	232	10	term	term	NOUN
gujaf-284	232	11	financing	financing	NOUN
gujaf-284	232	12	and	and	CCONJ
gujaf-284	232	13	leverage	leverage	NOUN
gujaf-284	232	14	.	.	PUNCT
gujaf-284	233	1	and	and	CCONJ
gujaf-284	233	2	the	the	DET
gujaf-284	233	3	dependent	dependent	ADJ
gujaf-284	233	4	variable	variable	NOUN
gujaf-284	233	5	represented	represent	VERB
gujaf-284	233	6	the	the	DET
gujaf-284	233	7	financial	financial	ADJ
gujaf-284	233	8	performance	performance	NOUN
gujaf-284	233	9	.	.	PUNCT
gujaf-284	234	1	the	the	DET
gujaf-284	234	2	study	study	NOUN
gujaf-284	234	3	employed	employ	VERB
gujaf-284	234	4	multiple	multiple	ADJ
gujaf-284	234	5	regression	regression	NOUN
gujaf-284	234	6	technique	technique	NOUN
gujaf-284	234	7	of	of	ADP
gujaf-284	234	8	data	datum	NOUN
gujaf-284	234	9	analysis	analysis	NOUN
gujaf-284	234	10	.	.	PUNCT
gujaf-284	235	1	it	it	PRON
gujaf-284	235	2	was	be	AUX
gujaf-284	235	3	found	find	VERB
gujaf-284	235	4	that	that	SCONJ
gujaf-284	235	5	there	there	PRON
gujaf-284	235	6	is	be	VERB
gujaf-284	235	7	a	a	DET
gujaf-284	235	8	positive	positive	ADJ
gujaf-284	235	9	and	and	CCONJ
gujaf-284	235	10	gusau	gusau	ADJ
gujaf-284	235	11	journal	journal	NOUN
gujaf-284	235	12	of	of	ADP
gujaf-284	235	13	accounting	accounting	NOUN
gujaf-284	235	14	and	and	CCONJ
gujaf-284	235	15	finance	finance	NOUN
gujaf-284	235	16	,	,	PUNCT
gujaf-284	235	17	vol	vol	NOUN
gujaf-284	235	18	.	.	PROPN
gujaf-284	235	19	5	5	NUM
gujaf-284	235	20	,	,	PUNCT
gujaf-284	235	21	issue	issue	NOUN
gujaf-284	235	22	1	1	NUM
gujaf-284	235	23	,	,	PUNCT
gujaf-284	235	24	april	april	PROPN
gujaf-284	235	25	,	,	PUNCT
gujaf-284	235	26	2024	2024	NUM
gujaf-284	235	27	194	194	NUM
gujaf-284	235	28	significant	significant	ADJ
gujaf-284	235	29	relationship	relationship	NOUN
gujaf-284	235	30	between	between	ADP
gujaf-284	235	31	short	short	ADJ
gujaf-284	235	32	term	term	NOUN
gujaf-284	235	33	financing	financing	NOUN
gujaf-284	235	34	and	and	CCONJ
gujaf-284	235	35	financial	financial	ADJ
gujaf-284	235	36	performance	performance	NOUN
gujaf-284	235	37	of	of	ADP
gujaf-284	235	38	the	the	DET
gujaf-284	235	39	study	study	NOUN
gujaf-284	235	40	.	.	PUNCT
gujaf-284	236	1	asaolu	asaolu	PROPN
gujaf-284	236	2	(	(	PUNCT
gujaf-284	236	3	2021	2021	NUM
gujaf-284	236	4	)	)	PUNCT
gujaf-284	236	5	affirmed	affirm	VERB
gujaf-284	236	6	that	that	SCONJ
gujaf-284	236	7	short	short	ADJ
gujaf-284	236	8	term	term	NOUN
gujaf-284	236	9	financing	financing	NOUN
gujaf-284	236	10	has	have	VERB
gujaf-284	236	11	a	a	DET
gujaf-284	236	12	positive	positive	ADJ
gujaf-284	236	13	ad	ad	NOUN
gujaf-284	236	14	significant	significant	ADJ
gujaf-284	236	15	relationship	relationship	NOUN
gujaf-284	236	16	with	with	ADP
gujaf-284	236	17	financial	financial	ADJ
gujaf-284	236	18	performance	performance	NOUN
gujaf-284	236	19	while	while	SCONJ
gujaf-284	236	20	accessing	access	VERB
gujaf-284	236	21	the	the	DET
gujaf-284	236	22	effect	effect	NOUN
gujaf-284	236	23	of	of	ADP
gujaf-284	236	24	capital	capital	NOUN
gujaf-284	236	25	structure	structure	NOUN
gujaf-284	236	26	on	on	ADP
gujaf-284	236	27	financial	financial	ADJ
gujaf-284	236	28	performance	performance	NOUN
gujaf-284	236	29	of	of	ADP
gujaf-284	236	30	oil	oil	NOUN
gujaf-284	236	31	and	and	CCONJ
gujaf-284	236	32	gas	gas	NOUN
gujaf-284	236	33	firms	firm	NOUN
gujaf-284	236	34	in	in	ADP
gujaf-284	236	35	unites	unite	VERB
gujaf-284	236	36	states	state	NOUN
gujaf-284	236	37	during	during	ADP
gujaf-284	236	38	the	the	DET
gujaf-284	236	39	periods	period	NOUN
gujaf-284	236	40	;	;	PUNCT
gujaf-284	236	41	2010	2010	NUM
gujaf-284	236	42	-	-	SYM
gujaf-284	236	43	2019	2019	NUM
gujaf-284	236	44	,	,	PUNCT
gujaf-284	236	45	based	base	VERB
gujaf-284	236	46	on	on	ADP
gujaf-284	236	47	multiple	multiple	ADJ
gujaf-284	236	48	regression	regression	NOUN
gujaf-284	236	49	techniques	technique	NOUN
gujaf-284	236	50	of	of	ADP
gujaf-284	236	51	secondary	secondary	ADJ
gujaf-284	236	52	data	datum	NOUN
gujaf-284	236	53	.	.	PUNCT
gujaf-284	237	1	equity	equity	NOUN
gujaf-284	237	2	financing	financing	NOUN
gujaf-284	237	3	and	and	CCONJ
gujaf-284	237	4	performance	performance	NOUN
gujaf-284	237	5	chechet	chechet	NOUN
gujaf-284	237	6	and	and	CCONJ
gujaf-284	237	7	olayiwola	olayiwola	NOUN
gujaf-284	237	8	(	(	PUNCT
gujaf-284	237	9	2014	2014	NUM
gujaf-284	237	10	)	)	PUNCT
gujaf-284	237	11	affirmed	affirm	VERB
gujaf-284	237	12	that	that	SCONJ
gujaf-284	237	13	equity	equity	NOUN
gujaf-284	237	14	financing	financing	NOUN
gujaf-284	237	15	influences	influence	VERB
gujaf-284	237	16	financial	financial	ADJ
gujaf-284	237	17	performance	performance	NOUN
gujaf-284	237	18	positively	positively	ADV
gujaf-284	237	19	,	,	PUNCT
gujaf-284	237	20	using	use	VERB
gujaf-284	237	21	panel	panel	NOUN
gujaf-284	237	22	data	datum	NOUN
gujaf-284	237	23	generated	generate	VERB
gujaf-284	237	24	from	from	ADP
gujaf-284	237	25	the	the	DET
gujaf-284	237	26	annual	annual	ADJ
gujaf-284	237	27	financial	financial	ADJ
gujaf-284	237	28	report	report	NOUN
gujaf-284	237	29	of	of	ADP
gujaf-284	237	30	the	the	DET
gujaf-284	237	31	listed	list	VERB
gujaf-284	237	32	companies	company	NOUN
gujaf-284	237	33	in	in	ADP
gujaf-284	237	34	nigerian	nigerian	ADJ
gujaf-284	237	35	stock	stock	NOUN
gujaf-284	237	36	change	change	NOUN
gujaf-284	237	37	(	(	PUNCT
gujaf-284	237	38	nse	nse	NOUN
gujaf-284	237	39	)	)	PUNCT
gujaf-284	237	40	.	.	PUNCT
gujaf-284	238	1	while	while	SCONJ
gujaf-284	238	2	,	,	PUNCT
gujaf-284	238	3	akeem	akeem	PROPN
gujaf-284	238	4	and	and	CCONJ
gujaf-284	238	5	kayode	kayode	PROPN
gujaf-284	238	6	(	(	PUNCT
gujaf-284	238	7	2014	2014	NUM
gujaf-284	238	8	)	)	PUNCT
gujaf-284	238	9	reported	report	VERB
gujaf-284	238	10	that	that	SCONJ
gujaf-284	238	11	equity	equity	NOUN
gujaf-284	238	12	financing	financing	NOUN
gujaf-284	238	13	has	have	VERB
gujaf-284	238	14	a	a	DET
gujaf-284	238	15	negative	negative	ADJ
gujaf-284	238	16	relationship	relationship	NOUN
gujaf-284	238	17	to	to	ADP
gujaf-284	238	18	firm	firm	ADJ
gujaf-284	238	19	performance	performance	NOUN
gujaf-284	238	20	.	.	PUNCT
gujaf-284	239	1	also	also	ADV
gujaf-284	239	2	,	,	PUNCT
gujaf-284	239	3	in	in	ADP
gujaf-284	239	4	a	a	DET
gujaf-284	239	5	similar	similar	ADJ
gujaf-284	239	6	study	study	NOUN
gujaf-284	239	7	by	by	ADP
gujaf-284	239	8	kumai	kumai	PROPN
gujaf-284	239	9	,	,	PUNCT
gujaf-284	239	10	and	and	CCONJ
gujaf-284	239	11	bala	bala	PROPN
gujaf-284	239	12	(	(	PUNCT
gujaf-284	239	13	2015	2015	NUM
gujaf-284	239	14	)	)	PUNCT
gujaf-284	239	15	it	it	PRON
gujaf-284	239	16	was	be	AUX
gujaf-284	239	17	established	establish	VERB
gujaf-284	239	18	that	that	SCONJ
gujaf-284	239	19	there	there	PRON
gujaf-284	239	20	is	be	VERB
gujaf-284	239	21	an	an	DET
gujaf-284	239	22	inverse	inverse	NOUN
gujaf-284	239	23	relationship	relationship	NOUN
gujaf-284	239	24	between	between	ADP
gujaf-284	239	25	the	the	DET
gujaf-284	239	26	return	return	NOUN
gujaf-284	239	27	on	on	ADP
gujaf-284	239	28	assets	asset	NOUN
gujaf-284	239	29	and	and	CCONJ
gujaf-284	239	30	equity	equity	NOUN
gujaf-284	239	31	finance	finance	NOUN
gujaf-284	239	32	of	of	ADP
gujaf-284	239	33	the	the	DET
gujaf-284	239	34	listed	list	VERB
gujaf-284	239	35	deposit	deposit	NOUN
gujaf-284	239	36	money	money	NOUN
gujaf-284	239	37	bank	bank	PROPN
gujaf-284	239	38	(	(	PUNCT
gujaf-284	239	39	dmb	dmb	PROPN
gujaf-284	239	40	’s	’s	PART
gujaf-284	239	41	)	)	PUNCT
gujaf-284	239	42	and	and	CCONJ
gujaf-284	239	43	equity	equity	NOUN
gujaf-284	239	44	financing	financing	NOUN
gujaf-284	239	45	of	of	ADP
gujaf-284	239	46	the	the	DET
gujaf-284	239	47	listed	list	VERB
gujaf-284	239	48	dbm	dbm	PROPN
gujaf-284	239	49	’s	’s	PART
gujaf-284	239	50	in	in	ADP
gujaf-284	239	51	nigeria	nigeria	PROPN
gujaf-284	239	52	for	for	ADP
gujaf-284	239	53	the	the	DET
gujaf-284	239	54	period	period	NOUN
gujaf-284	239	55	of	of	ADP
gujaf-284	239	56	ten	ten	NUM
gujaf-284	239	57	years	year	NOUN
gujaf-284	239	58	2005	2005	NUM
gujaf-284	239	59	to	to	ADP
gujaf-284	239	60	2014	2014	NUM
gujaf-284	239	61	using	use	VERB
gujaf-284	239	62	annual	annual	ADJ
gujaf-284	239	63	reports	report	NOUN
gujaf-284	239	64	and	and	CCONJ
gujaf-284	239	65	accounts	account	NOUN
gujaf-284	239	66	of	of	ADP
gujaf-284	239	67	some	some	DET
gujaf-284	239	68	selected	select	VERB
gujaf-284	239	69	listed	list	VERB
gujaf-284	239	70	dbm	dbm	PROPN
gujaf-284	239	71	’s	’s	X
gujaf-284	239	72	in	in	ADP
gujaf-284	239	73	nigeria	nigeria	PROPN
gujaf-284	239	74	.	.	PUNCT
gujaf-284	240	1	a	a	DET
gujaf-284	240	2	multiple	multiple	ADJ
gujaf-284	240	3	regression	regression	NOUN
gujaf-284	240	4	was	be	AUX
gujaf-284	240	5	used	use	VERB
gujaf-284	240	6	in	in	ADP
gujaf-284	240	7	the	the	DET
gujaf-284	240	8	study	study	NOUN
gujaf-284	240	9	.	.	PUNCT
gujaf-284	241	1	in	in	ADP
gujaf-284	241	2	another	another	DET
gujaf-284	241	3	study	study	NOUN
gujaf-284	241	4	conducted	conduct	VERB
gujaf-284	241	5	by	by	ADP
gujaf-284	241	6	basit	basit	PROPN
gujaf-284	241	7	and	and	CCONJ
gujaf-284	241	8	irwan	irwan	X
gujaf-284	241	9	(	(	PUNCT
gujaf-284	241	10	2017	2017	NUM
gujaf-284	241	11	)	)	PUNCT
gujaf-284	241	12	it	it	PRON
gujaf-284	241	13	was	be	AUX
gujaf-284	241	14	found	find	VERB
gujaf-284	241	15	that	that	SCONJ
gujaf-284	241	16	total	total	ADJ
gujaf-284	241	17	equity	equity	NOUN
gujaf-284	241	18	ratio	ratio	NOUN
gujaf-284	241	19	has	have	VERB
gujaf-284	241	20	insignificant	insignificant	ADJ
gujaf-284	241	21	impact	impact	NOUN
gujaf-284	241	22	on	on	ADP
gujaf-284	241	23	roa	roa	PROPN
gujaf-284	241	24	.	.	PUNCT
gujaf-284	242	1	however	however	ADV
gujaf-284	242	2	,	,	PUNCT
gujaf-284	242	3	if	if	SCONJ
gujaf-284	242	4	a	a	DET
gujaf-284	242	5	similar	similar	ADJ
gujaf-284	242	6	study	study	NOUN
gujaf-284	242	7	is	be	AUX
gujaf-284	242	8	to	to	PART
gujaf-284	242	9	be	be	AUX
gujaf-284	242	10	conducted	conduct	VERB
gujaf-284	242	11	in	in	ADP
gujaf-284	242	12	same	same	ADJ
gujaf-284	242	13	environment	environment	NOUN
gujaf-284	242	14	under	under	ADP
gujaf-284	242	15	different	different	ADJ
gujaf-284	242	16	range	range	NOUN
gujaf-284	242	17	of	of	ADP
gujaf-284	242	18	periods	period	NOUN
gujaf-284	242	19	the	the	DET
gujaf-284	242	20	result	result	NOUN
gujaf-284	242	21	would	would	AUX
gujaf-284	242	22	have	have	AUX
gujaf-284	242	23	been	be	AUX
gujaf-284	242	24	different	different	ADJ
gujaf-284	242	25	considering	consider	VERB
gujaf-284	242	26	the	the	DET
gujaf-284	242	27	reviewed	review	VERB
gujaf-284	242	28	literatures	literature	NOUN
gujaf-284	242	29	.	.	PUNCT
gujaf-284	243	1	thus	thus	ADV
gujaf-284	243	2	,	,	PUNCT
gujaf-284	243	3	there	there	PRON
gujaf-284	243	4	is	be	VERB
gujaf-284	243	5	need	need	NOUN
gujaf-284	243	6	to	to	PART
gujaf-284	243	7	embark	embark	VERB
gujaf-284	243	8	on	on	ADP
gujaf-284	243	9	similar	similar	ADJ
gujaf-284	243	10	study	study	NOUN
gujaf-284	243	11	in	in	ADP
gujaf-284	243	12	nigerian	nigerian	ADJ
gujaf-284	243	13	context	context	NOUN
gujaf-284	243	14	particularly	particularly	ADV
gujaf-284	243	15	the	the	DET
gujaf-284	243	16	banking	banking	NOUN
gujaf-284	243	17	sector	sector	NOUN
gujaf-284	243	18	to	to	PART
gujaf-284	243	19	investigate	investigate	VERB
gujaf-284	243	20	the	the	DET
gujaf-284	243	21	moderating	moderate	VERB
gujaf-284	243	22	effect	effect	NOUN
gujaf-284	243	23	on	on	ADP
gujaf-284	243	24	the	the	DET
gujaf-284	243	25	relationship	relationship	NOUN
gujaf-284	243	26	between	between	ADP
gujaf-284	243	27	the	the	DET
gujaf-284	243	28	dependent	dependent	ADJ
gujaf-284	243	29	variable	variable	ADJ
gujaf-284	243	30	equity	equity	NOUN
gujaf-284	243	31	financing	financing	NOUN
gujaf-284	243	32	and	and	CCONJ
gujaf-284	243	33	financial	financial	ADJ
gujaf-284	243	34	performance	performance	NOUN
gujaf-284	243	35	.	.	PUNCT
gujaf-284	244	1	nelson	nelson	PROPN
gujaf-284	244	2	et	et	PROPN
gujaf-284	244	3	al	al	PROPN
gujaf-284	244	4	(	(	PUNCT
gujaf-284	244	5	2019	2019	NUM
gujaf-284	244	6	)	)	PUNCT
gujaf-284	244	7	studied	study	VERB
gujaf-284	244	8	the	the	DET
gujaf-284	244	9	relationship	relationship	NOUN
gujaf-284	244	10	between	between	ADP
gujaf-284	244	11	capital	capital	NOUN
gujaf-284	244	12	structure	structure	NOUN
gujaf-284	244	13	on	on	ADP
gujaf-284	244	14	financial	financial	ADJ
gujaf-284	244	15	performance	performance	NOUN
gujaf-284	244	16	of	of	ADP
gujaf-284	244	17	microfinance	microfinance	NOUN
gujaf-284	244	18	banking	banking	NOUN
gujaf-284	244	19	subsector	subsector	NOUN
gujaf-284	244	20	in	in	ADP
gujaf-284	244	21	nigeria	nigeria	PROPN
gujaf-284	244	22	for	for	ADP
gujaf-284	244	23	the	the	DET
gujaf-284	244	24	period	period	NOUN
gujaf-284	244	25	of	of	ADP
gujaf-284	244	26	2009	2009	NUM
gujaf-284	244	27	2018	2018	NUM
gujaf-284	244	28	.	.	PUNCT
gujaf-284	245	1	independent	independent	ADJ
gujaf-284	245	2	variables	variable	NOUN
gujaf-284	245	3	consist	consist	VERB
gujaf-284	245	4	of	of	ADP
gujaf-284	245	5	equity	equity	NOUN
gujaf-284	245	6	ratio	ratio	NOUN
gujaf-284	245	7	and	and	CCONJ
gujaf-284	245	8	financial	financial	ADJ
gujaf-284	245	9	performance	performance	NOUN
gujaf-284	245	10	as	as	SCONJ
gujaf-284	245	11	measured	measure	VERB
gujaf-284	245	12	by	by	ADP
gujaf-284	245	13	dependent	dependent	ADJ
gujaf-284	245	14	variable	variable	NOUN
gujaf-284	245	15	of	of	ADP
gujaf-284	245	16	study	study	NOUN
gujaf-284	245	17	.	.	PUNCT
gujaf-284	246	1	the	the	DET
gujaf-284	246	2	study	study	NOUN
gujaf-284	246	3	employed	employ	VERB
gujaf-284	246	4	regression	regression	NOUN
gujaf-284	246	5	technique	technique	NOUN
gujaf-284	246	6	for	for	ADP
gujaf-284	246	7	data	datum	NOUN
gujaf-284	246	8	analysis	analysis	NOUN
gujaf-284	246	9	.	.	PUNCT
gujaf-284	247	1	it	it	PRON
gujaf-284	247	2	was	be	AUX
gujaf-284	247	3	discovered	discover	VERB
gujaf-284	247	4	that	that	SCONJ
gujaf-284	247	5	there	there	PRON
gujaf-284	247	6	is	be	VERB
gujaf-284	247	7	a	a	DET
gujaf-284	247	8	negative	negative	ADJ
gujaf-284	247	9	and	and	CCONJ
gujaf-284	247	10	insignificant	insignificant	ADJ
gujaf-284	247	11	relationship	relationship	NOUN
gujaf-284	247	12	between	between	ADP
gujaf-284	247	13	return	return	NOUN
gujaf-284	247	14	on	on	ADP
gujaf-284	247	15	equity	equity	NOUN
gujaf-284	247	16	and	and	CCONJ
gujaf-284	247	17	financial	financial	ADJ
gujaf-284	247	18	performance	performance	NOUN
gujaf-284	247	19	.	.	PUNCT
gujaf-284	248	1	nonetheless	nonetheless	ADV
gujaf-284	248	2	,	,	PUNCT
gujaf-284	248	3	ullah	ullah	PROPN
gujaf-284	248	4	et	et	PROPN
gujaf-284	248	5	al	al	PROPN
gujaf-284	248	6	(	(	PUNCT
gujaf-284	248	7	2019	2019	NUM
gujaf-284	248	8	)	)	PUNCT
gujaf-284	248	9	affirmed	affirm	VERB
gujaf-284	248	10	that	that	SCONJ
gujaf-284	248	11	equity	equity	NOUN
gujaf-284	248	12	financing	financing	NOUN
gujaf-284	248	13	has	have	VERB
gujaf-284	248	14	a	a	DET
gujaf-284	248	15	positive	positive	ADJ
gujaf-284	248	16	relationship	relationship	NOUN
gujaf-284	248	17	with	with	ADP
gujaf-284	248	18	financial	financial	ADJ
gujaf-284	248	19	performance	performance	NOUN
gujaf-284	248	20	in	in	ADP
gujaf-284	248	21	listed	list	VERB
gujaf-284	248	22	cement	cement	NOUN
gujaf-284	248	23	firms	firm	NOUN
gujaf-284	248	24	of	of	ADP
gujaf-284	248	25	pakistan	pakistan	PROPN
gujaf-284	248	26	based	base	VERB
gujaf-284	248	27	on	on	ADP
gujaf-284	248	28	gusau	gusau	ADJ
gujaf-284	248	29	journal	journal	NOUN
gujaf-284	248	30	of	of	ADP
gujaf-284	248	31	accounting	accounting	NOUN
gujaf-284	248	32	and	and	CCONJ
gujaf-284	248	33	finance	finance	NOUN
gujaf-284	248	34	,	,	PUNCT
gujaf-284	248	35	vol	vol	NOUN
gujaf-284	248	36	.	.	PROPN
gujaf-284	248	37	5	5	NUM
gujaf-284	248	38	,	,	PUNCT
gujaf-284	248	39	issue	issue	NOUN
gujaf-284	248	40	1	1	NUM
gujaf-284	248	41	,	,	PUNCT
gujaf-284	248	42	april	april	PROPN
gujaf-284	248	43	,	,	PUNCT
gujaf-284	248	44	2024	2024	NUM
gujaf-284	248	45	195	195	NUM
gujaf-284	248	46	multiple	multiple	ADJ
gujaf-284	248	47	regression	regression	NOUN
gujaf-284	248	48	technique	technique	NOUN
gujaf-284	248	49	of	of	ADP
gujaf-284	248	50	analysis	analysis	NOUN
gujaf-284	248	51	via	via	ADP
gujaf-284	248	52	spss	spss	PROPN
gujaf-284	248	53	21	21	NUM
gujaf-284	248	54	version	version	NOUN
gujaf-284	248	55	.	.	PUNCT
gujaf-284	249	1	again	again	ADV
gujaf-284	249	2	,	,	PUNCT
gujaf-284	249	3	praise	praise	NOUN
gujaf-284	249	4	and	and	CCONJ
gujaf-284	249	5	esther	esther	NOUN
gujaf-284	249	6	(	(	PUNCT
gujaf-284	249	7	2020	2020	NUM
gujaf-284	249	8	)	)	PUNCT
gujaf-284	249	9	in	in	ADP
gujaf-284	249	10	their	their	PRON
gujaf-284	249	11	study	study	NOUN
gujaf-284	249	12	on	on	ADP
gujaf-284	249	13	capital	capital	NOUN
gujaf-284	249	14	structure	structure	NOUN
gujaf-284	249	15	and	and	CCONJ
gujaf-284	249	16	performance	performance	NOUN
gujaf-284	249	17	of	of	ADP
gujaf-284	249	18	15	15	NUM
gujaf-284	249	19	quoted	quote	VERB
gujaf-284	249	20	banks	bank	NOUN
gujaf-284	249	21	in	in	ADP
gujaf-284	249	22	nigeria	nigeria	PROPN
gujaf-284	249	23	,	,	PUNCT
gujaf-284	249	24	for	for	ADP
gujaf-284	249	25	the	the	DET
gujaf-284	249	26	period	period	NOUN
gujaf-284	249	27	of	of	ADP
gujaf-284	249	28	1981	1981	NUM
gujaf-284	249	29	-	-	SYM
gujaf-284	249	30	2019	2019	NUM
gujaf-284	249	31	using	use	VERB
gujaf-284	249	32	tradeoff	tradeoff	NOUN
gujaf-284	249	33	,	,	PUNCT
gujaf-284	249	34	modigliani	modigliani	NOUN
gujaf-284	249	35	and	and	CCONJ
gujaf-284	249	36	miller	miller	PROPN
gujaf-284	249	37	and	and	CCONJ
gujaf-284	249	38	pecking	pecking	NOUN
gujaf-284	249	39	order	order	NOUN
gujaf-284	249	40	theories	theory	NOUN
gujaf-284	249	41	.	.	PUNCT
gujaf-284	250	1	it	it	PRON
gujaf-284	250	2	was	be	AUX
gujaf-284	250	3	discovered	discover	VERB
gujaf-284	250	4	that	that	SCONJ
gujaf-284	250	5	equity	equity	NOUN
gujaf-284	250	6	has	have	VERB
gujaf-284	250	7	a	a	DET
gujaf-284	250	8	positive	positive	ADJ
gujaf-284	250	9	and	and	CCONJ
gujaf-284	250	10	significant	significant	ADJ
gujaf-284	250	11	influence	influence	NOUN
gujaf-284	250	12	on	on	ADP
gujaf-284	250	13	financial	financial	ADJ
gujaf-284	250	14	performance	performance	NOUN
gujaf-284	250	15	of	of	ADP
gujaf-284	250	16	the	the	DET
gujaf-284	250	17	sampled	sample	VERB
gujaf-284	250	18	firms	firm	NOUN
gujaf-284	250	19	.	.	PUNCT
gujaf-284	251	1	conversely	conversely	ADV
gujaf-284	251	2	,	,	PUNCT
gujaf-284	251	3	alhassan	alhassan	X
gujaf-284	251	4	(	(	PUNCT
gujaf-284	251	5	2021	2021	NUM
gujaf-284	251	6	)	)	PUNCT
gujaf-284	251	7	discovered	discover	VERB
gujaf-284	251	8	a	a	DET
gujaf-284	251	9	positive	positive	ADJ
gujaf-284	251	10	relationship	relationship	NOUN
gujaf-284	251	11	between	between	ADP
gujaf-284	251	12	equity	equity	NOUN
gujaf-284	251	13	financing	financing	NOUN
gujaf-284	251	14	and	and	CCONJ
gujaf-284	251	15	financial	financial	ADJ
gujaf-284	251	16	performance	performance	NOUN
gujaf-284	251	17	significantly	significantly	ADV
gujaf-284	251	18	amongst	amongst	ADP
gujaf-284	251	19	listed	list	VERB
gujaf-284	251	20	consumer	consumer	NOUN
gujaf-284	251	21	goods	good	NOUN
gujaf-284	251	22	in	in	ADP
gujaf-284	251	23	nigeria	nigeria	PROPN
gujaf-284	251	24	from	from	ADP
gujaf-284	251	25	2011to	2011to	PROPN
gujaf-284	251	26	2020	2020	NUM
gujaf-284	251	27	,	,	PUNCT
gujaf-284	251	28	based	base	VERB
gujaf-284	251	29	on	on	ADP
gujaf-284	251	30	multiple	multiple	ADJ
gujaf-284	251	31	regression	regression	NOUN
gujaf-284	251	32	.	.	PUNCT
gujaf-284	252	1	furthermore	furthermore	ADV
gujaf-284	252	2	,	,	PUNCT
gujaf-284	252	3	alhaji	alhaji	NOUN
gujaf-284	252	4	(	(	PUNCT
gujaf-284	252	5	2022	2022	NUM
gujaf-284	252	6	)	)	PUNCT
gujaf-284	252	7	discovered	discover	VERB
gujaf-284	252	8	that	that	SCONJ
gujaf-284	252	9	equity	equity	NOUN
gujaf-284	252	10	financial	financial	ADJ
gujaf-284	252	11	ratio	ratio	NOUN
gujaf-284	252	12	significantly	significantly	ADV
gujaf-284	252	13	has	have	VERB
gujaf-284	252	14	an	an	DET
gujaf-284	252	15	effect	effect	NOUN
gujaf-284	252	16	on	on	ADP
gujaf-284	252	17	financial	financial	ADJ
gujaf-284	252	18	performance	performance	NOUN
gujaf-284	252	19	positively	positively	ADV
gujaf-284	252	20	amongst	amongst	ADP
gujaf-284	252	21	commercial	commercial	ADJ
gujaf-284	252	22	banks	bank	NOUN
gujaf-284	252	23	in	in	ADP
gujaf-284	252	24	nigeria	nigeria	PROPN
gujaf-284	252	25	,	,	PUNCT
gujaf-284	252	26	during	during	ADP
gujaf-284	252	27	the	the	DET
gujaf-284	252	28	period	period	NOUN
gujaf-284	252	29	of	of	ADP
gujaf-284	252	30	2010	2010	NUM
gujaf-284	252	31	to	to	ADP
gujaf-284	252	32	2019	2019	NUM
gujaf-284	252	33	,	,	PUNCT
gujaf-284	252	34	using	use	VERB
gujaf-284	252	35	multiple	multiple	ADJ
gujaf-284	252	36	regression	regression	NOUN
gujaf-284	252	37	technique	technique	NOUN
gujaf-284	252	38	.	.	PUNCT
gujaf-284	253	1	debt	debt	NOUN
gujaf-284	253	2	to	to	ADP
gujaf-284	253	3	equity	equity	NOUN
gujaf-284	253	4	financing	financing	NOUN
gujaf-284	253	5	and	and	CCONJ
gujaf-284	253	6	financial	financial	ADJ
gujaf-284	253	7	performance	performance	NOUN
gujaf-284	253	8	this	this	PRON
gujaf-284	253	9	is	be	AUX
gujaf-284	253	10	the	the	DET
gujaf-284	253	11	financial	financial	ADJ
gujaf-284	253	12	ratio	ratio	NOUN
gujaf-284	253	13	that	that	PRON
gujaf-284	253	14	helps	help	VERB
gujaf-284	253	15	creditors	creditor	NOUN
gujaf-284	253	16	to	to	PART
gujaf-284	253	17	know	know	VERB
gujaf-284	253	18	the	the	DET
gujaf-284	253	19	extent	extent	NOUN
gujaf-284	253	20	to	to	PART
gujaf-284	253	21	which	which	PRON
gujaf-284	253	22	total	total	ADJ
gujaf-284	253	23	debt	debt	NOUN
gujaf-284	253	24	can	can	AUX
gujaf-284	253	25	be	be	AUX
gujaf-284	253	26	covered	cover	VERB
gujaf-284	253	27	by	by	ADP
gujaf-284	253	28	the	the	DET
gujaf-284	253	29	value	value	NOUN
gujaf-284	253	30	of	of	ADP
gujaf-284	253	31	equity	equity	NOUN
gujaf-284	253	32	share	share	NOUN
gujaf-284	253	33	capital	capital	NOUN
gujaf-284	253	34	of	of	ADP
gujaf-284	253	35	shareholders	shareholder	NOUN
gujaf-284	253	36	of	of	ADP
gujaf-284	253	37	an	an	DET
gujaf-284	253	38	organization	organization	NOUN
gujaf-284	253	39	,	,	PUNCT
gujaf-284	253	40	by	by	ADP
gujaf-284	253	41	dividing	divide	VERB
gujaf-284	253	42	the	the	DET
gujaf-284	253	43	total	total	ADJ
gujaf-284	253	44	debt	debt	NOUN
gujaf-284	253	45	of	of	ADP
gujaf-284	253	46	a	a	DET
gujaf-284	253	47	firm	firm	NOUN
gujaf-284	253	48	which	which	PRON
gujaf-284	253	49	include	include	VERB
gujaf-284	253	50	fixed	fix	VERB
gujaf-284	253	51	and	and	CCONJ
gujaf-284	253	52	current	current	ADJ
gujaf-284	253	53	liabilities	liability	NOUN
gujaf-284	253	54	by	by	ADP
gujaf-284	253	55	its	its	PRON
gujaf-284	253	56	shareholders	shareholder	NOUN
gujaf-284	253	57	equity	equity	NOUN
gujaf-284	253	58	.	.	PUNCT
gujaf-284	254	1	the	the	PRON
gujaf-284	254	2	higher	high	ADJ
gujaf-284	254	3	the	the	DET
gujaf-284	254	4	ratio	ratio	NOUN
gujaf-284	254	5	the	the	PRON
gujaf-284	254	6	higher	high	ADJ
gujaf-284	254	7	the	the	DET
gujaf-284	254	8	leverage	leverage	NOUN
gujaf-284	254	9	while	while	NOUN
gujaf-284	254	10	,	,	PUNCT
gujaf-284	254	11	the	the	PRON
gujaf-284	254	12	lower	low	ADJ
gujaf-284	254	13	the	the	DET
gujaf-284	254	14	ratio	ratio	NOUN
gujaf-284	254	15	the	the	PRON
gujaf-284	254	16	higher	high	ADJ
gujaf-284	254	17	the	the	DET
gujaf-284	254	18	level	level	NOUN
gujaf-284	254	19	a	a	PRON
gujaf-284	254	20	of	of	ADP
gujaf-284	254	21	firm	firm	NOUN
gujaf-284	254	22	’s	’s	PART
gujaf-284	254	23	financing	financing	NOUN
gujaf-284	254	24	that	that	PRON
gujaf-284	254	25	has	have	AUX
gujaf-284	254	26	been	be	AUX
gujaf-284	254	27	provided	provide	VERB
gujaf-284	254	28	by	by	ADP
gujaf-284	254	29	shareholders	shareholder	NOUN
gujaf-284	254	30	.	.	PUNCT
gujaf-284	255	1	the	the	DET
gujaf-284	255	2	total	total	ADJ
gujaf-284	255	3	debt	debt	NOUN
gujaf-284	255	4	to	to	ADP
gujaf-284	255	5	total	total	ADJ
gujaf-284	255	6	equity	equity	NOUN
gujaf-284	255	7	ratio	ratio	NOUN
gujaf-284	255	8	compares	compare	VERB
gujaf-284	255	9	the	the	DET
gujaf-284	255	10	company	company	NOUN
gujaf-284	255	11	’s	’s	PART
gujaf-284	255	12	total	total	ADJ
gujaf-284	255	13	liabilities	liability	NOUN
gujaf-284	255	14	to	to	ADP
gujaf-284	255	15	its	its	PRON
gujaf-284	255	16	total	total	ADJ
gujaf-284	255	17	shareholder	shareholder	NOUN
gujaf-284	255	18	equity	equity	NOUN
gujaf-284	255	19	.	.	PUNCT
gujaf-284	256	1	this	this	PRON
gujaf-284	256	2	simply	simply	ADV
gujaf-284	256	3	compares	compare	VERB
gujaf-284	256	4	the	the	DET
gujaf-284	256	5	creditors	creditor	NOUN
gujaf-284	256	6	and	and	CCONJ
gujaf-284	256	7	shareholders	shareholder	NOUN
gujaf-284	256	8	’	'	PUNCT
gujaf-284	256	9	financial	financial	ADJ
gujaf-284	256	10	commitment	commitment	NOUN
gujaf-284	256	11	to	to	ADP
gujaf-284	256	12	the	the	DET
gujaf-284	256	13	firm	firm	NOUN
gujaf-284	256	14	.	.	PUNCT
gujaf-284	257	1	a	a	DET
gujaf-284	257	2	study	study	NOUN
gujaf-284	257	3	conducted	conduct	VERB
gujaf-284	257	4	in	in	ADP
gujaf-284	257	5	nigeria	nigeria	PROPN
gujaf-284	257	6	by	by	ADP
gujaf-284	257	7	simon	simon	PROPN
gujaf-284	257	8	and	and	CCONJ
gujaf-284	257	9	afolabi	afolabi	NOUN
gujaf-284	257	10	(	(	PUNCT
gujaf-284	257	11	2010	2010	NUM
gujaf-284	257	12	)	)	PUNCT
gujaf-284	257	13	asserts	assert	VERB
gujaf-284	257	14	that	that	SCONJ
gujaf-284	257	15	debt	debt	NOUN
gujaf-284	257	16	to	to	ADP
gujaf-284	257	17	equity	equity	NOUN
gujaf-284	257	18	ratio	ratio	NOUN
gujaf-284	257	19	has	have	VERB
gujaf-284	257	20	a	a	DET
gujaf-284	257	21	positive	positive	ADJ
gujaf-284	257	22	and	and	CCONJ
gujaf-284	257	23	significant	significant	ADJ
gujaf-284	257	24	relationship	relationship	NOUN
gujaf-284	257	25	with	with	ADP
gujaf-284	257	26	firms	firm	NOUN
gujaf-284	257	27	.	.	PUNCT
gujaf-284	258	1	in	in	ADP
gujaf-284	258	2	a	a	DET
gujaf-284	258	3	similar	similar	ADJ
gujaf-284	258	4	study	study	NOUN
gujaf-284	258	5	in	in	ADP
gujaf-284	258	6	nigeria	nigeria	PROPN
gujaf-284	258	7	by	by	ADP
gujaf-284	258	8	olokoyo	olokoyo	PROPN
gujaf-284	258	9	(	(	PUNCT
gujaf-284	258	10	2013	2013	NUM
gujaf-284	258	11	)	)	PUNCT
gujaf-284	258	12	confirmed	confirm	VERB
gujaf-284	258	13	that	that	SCONJ
gujaf-284	258	14	there	there	PRON
gujaf-284	258	15	is	be	VERB
gujaf-284	258	16	a	a	DET
gujaf-284	258	17	significant	significant	ADJ
gujaf-284	258	18	positive	positive	ADJ
gujaf-284	258	19	relationship	relationship	NOUN
gujaf-284	258	20	between	between	ADP
gujaf-284	258	21	total	total	ADJ
gujaf-284	258	22	debt	debt	NOUN
gujaf-284	258	23	to	to	ADP
gujaf-284	258	24	total	total	ADJ
gujaf-284	258	25	equity	equity	NOUN
gujaf-284	258	26	and	and	CCONJ
gujaf-284	258	27	return	return	VERB
gujaf-284	258	28	on	on	ADP
gujaf-284	258	29	assets	asset	NOUN
gujaf-284	258	30	.	.	PUNCT
gujaf-284	259	1	akinyomi	akinyomi	PROPN
gujaf-284	259	2	(	(	PUNCT
gujaf-284	259	3	2013	2013	NUM
gujaf-284	259	4	)	)	PUNCT
gujaf-284	259	5	studied	study	VERB
gujaf-284	259	6	the	the	DET
gujaf-284	259	7	effect	effect	NOUN
gujaf-284	259	8	of	of	ADP
gujaf-284	259	9	capital	capital	NOUN
gujaf-284	259	10	structure	structure	NOUN
gujaf-284	259	11	of	of	ADP
gujaf-284	259	12	companies	company	NOUN
gujaf-284	259	13	in	in	ADP
gujaf-284	259	14	nigeria	nigeria	PROPN
gujaf-284	259	15	using	use	VERB
gujaf-284	259	16	data	datum	NOUN
gujaf-284	259	17	obtained	obtain	VERB
gujaf-284	259	18	from	from	ADP
gujaf-284	259	19	annual	annual	ADJ
gujaf-284	259	20	reports	report	NOUN
gujaf-284	259	21	of	of	ADP
gujaf-284	259	22	the	the	DET
gujaf-284	259	23	companies	company	NOUN
gujaf-284	259	24	from	from	ADP
gujaf-284	259	25	2007	2007	NUM
gujaf-284	259	26	to	to	ADP
gujaf-284	259	27	2011	2011	NUM
gujaf-284	259	28	.	.	PUNCT
gujaf-284	260	1	the	the	DET
gujaf-284	260	2	result	result	NOUN
gujaf-284	260	3	indicated	indicate	VERB
gujaf-284	260	4	a	a	DET
gujaf-284	260	5	positive	positive	ADJ
gujaf-284	260	6	relationship	relationship	NOUN
gujaf-284	260	7	between	between	ADP
gujaf-284	260	8	total	total	ADJ
gujaf-284	260	9	debt	debt	NOUN
gujaf-284	260	10	to	to	ADP
gujaf-284	260	11	total	total	ADJ
gujaf-284	260	12	equity	equity	NOUN
gujaf-284	260	13	and	and	CCONJ
gujaf-284	260	14	financial	financial	ADJ
gujaf-284	260	15	performance	performance	NOUN
gujaf-284	260	16	.	.	PUNCT
gujaf-284	261	1	accordingly	accordingly	ADV
gujaf-284	261	2	,	,	PUNCT
gujaf-284	261	3	amos	amos	PROPN
gujaf-284	261	4	and	and	CCONJ
gujaf-284	261	5	francis	francis	PROPN
gujaf-284	261	6	(	(	PUNCT
gujaf-284	261	7	2014	2014	NUM
gujaf-284	261	8	)	)	PUNCT
gujaf-284	261	9	revealed	reveal	VERB
gujaf-284	261	10	that	that	SCONJ
gujaf-284	261	11	debt	debt	NOUN
gujaf-284	261	12	to	to	ADP
gujaf-284	261	13	total	total	ADJ
gujaf-284	261	14	equity	equity	NOUN
gujaf-284	261	15	is	be	AUX
gujaf-284	261	16	positively	positively	ADV
gujaf-284	261	17	and	and	CCONJ
gujaf-284	261	18	statistically	statistically	ADV
gujaf-284	261	19	significant	significant	ADJ
gujaf-284	261	20	with	with	ADP
gujaf-284	261	21	financial	financial	ADJ
gujaf-284	261	22	performance	performance	NOUN
gujaf-284	261	23	of	of	ADP
gujaf-284	261	24	the	the	DET
gujaf-284	261	25	listed	list	VERB
gujaf-284	261	26	nonfinancial	nonfinancial	ADJ
gujaf-284	261	27	companies	company	NOUN
gujaf-284	261	28	in	in	ADP
gujaf-284	261	29	nigeria	nigeria	PROPN
gujaf-284	261	30	.	.	PUNCT
gujaf-284	262	1	also	also	ADV
gujaf-284	262	2	,	,	PUNCT
gujaf-284	262	3	in	in	ADP
gujaf-284	262	4	a	a	DET
gujaf-284	262	5	study	study	NOUN
gujaf-284	262	6	conducted	conduct	VERB
gujaf-284	262	7	by	by	ADP
gujaf-284	262	8	oladeji	oladeji	NOUN
gujaf-284	262	9	et	et	PROPN
gujaf-284	262	10	al	al	PROPN
gujaf-284	262	11	.	.	PROPN
gujaf-284	262	12	(	(	PUNCT
gujaf-284	262	13	2015	2015	NUM
gujaf-284	262	14	)	)	PUNCT
gujaf-284	262	15	it	it	PRON
gujaf-284	262	16	was	be	AUX
gujaf-284	262	17	discovered	discover	VERB
gujaf-284	262	18	that	that	SCONJ
gujaf-284	262	19	there	there	PRON
gujaf-284	262	20	is	be	VERB
gujaf-284	262	21	a	a	DET
gujaf-284	262	22	negative	negative	ADJ
gujaf-284	262	23	relationship	relationship	NOUN
gujaf-284	262	24	between	between	ADP
gujaf-284	262	25	leverage	leverage	NOUN
gujaf-284	262	26	and	and	CCONJ
gujaf-284	262	27	firm	firm	ADJ
gujaf-284	262	28	performance	performance	NOUN
gujaf-284	262	29	of	of	ADP
gujaf-284	262	30	the	the	DET
gujaf-284	262	31	study	study	NOUN
gujaf-284	262	32	.	.	PUNCT
gujaf-284	263	1	shaba	shaba	PROPN
gujaf-284	263	2	and	and	CCONJ
gujaf-284	263	3	yaaba	yaaba	PROPN
gujaf-284	263	4	(	(	PUNCT
gujaf-284	263	5	2016	2016	NUM
gujaf-284	263	6	)	)	PUNCT
gujaf-284	263	7	studied	study	VERB
gujaf-284	263	8	the	the	DET
gujaf-284	263	9	effect	effect	NOUN
gujaf-284	263	10	of	of	ADP
gujaf-284	263	11	capital	capital	NOUN
gujaf-284	263	12	structure	structure	NOUN
gujaf-284	263	13	on	on	ADP
gujaf-284	263	14	bank	bank	PROPN
gujaf-284	263	15	financial	financial	ADJ
gujaf-284	263	16	gusau	gusau	ADJ
gujaf-284	263	17	journal	journal	NOUN
gujaf-284	263	18	of	of	ADP
gujaf-284	263	19	accounting	accounting	NOUN
gujaf-284	263	20	and	and	CCONJ
gujaf-284	263	21	finance	finance	NOUN
gujaf-284	263	22	,	,	PUNCT
gujaf-284	263	23	vol	vol	NOUN
gujaf-284	263	24	.	.	PROPN
gujaf-284	263	25	5	5	NUM
gujaf-284	263	26	,	,	PUNCT
gujaf-284	263	27	issue	issue	NOUN
gujaf-284	263	28	1	1	NUM
gujaf-284	263	29	,	,	PUNCT
gujaf-284	263	30	april	april	PROPN
gujaf-284	263	31	,	,	PUNCT
gujaf-284	263	32	2024	2024	NUM
gujaf-284	263	33	196	196	NUM
gujaf-284	263	34	performance	performance	NOUN
gujaf-284	263	35	among	among	ADP
gujaf-284	263	36	deposit	deposit	NOUN
gujaf-284	263	37	money	money	NOUN
gujaf-284	263	38	bank	bank	NOUN
gujaf-284	263	39	(	(	PUNCT
gujaf-284	263	40	dbm	dbm	PROPN
gujaf-284	263	41	)	)	PUNCT
gujaf-284	263	42	from	from	ADP
gujaf-284	263	43	year	year	NOUN
gujaf-284	263	44	(	(	PUNCT
gujaf-284	263	45	2005	2005	NUM
gujaf-284	263	46	-	-	SYM
gujaf-284	263	47	2014	2014	NUM
gujaf-284	263	48	)	)	PUNCT
gujaf-284	263	49	in	in	ADP
gujaf-284	263	50	nigeria	nigeria	PROPN
gujaf-284	263	51	,	,	PUNCT
gujaf-284	263	52	using	use	VERB
gujaf-284	263	53	secondary	secondary	ADJ
gujaf-284	263	54	data	datum	NOUN
gujaf-284	263	55	.	.	PUNCT
gujaf-284	264	1	independent	independent	ADJ
gujaf-284	264	2	variables	variable	NOUN
gujaf-284	264	3	in	in	ADP
gujaf-284	264	4	the	the	DET
gujaf-284	264	5	study	study	NOUN
gujaf-284	264	6	were	be	AUX
gujaf-284	264	7	measured	measure	VERB
gujaf-284	264	8	by	by	ADP
gujaf-284	264	9	owners	owner	NOUN
gujaf-284	264	10	’	'	PUNCT
gujaf-284	264	11	funds	fund	NOUN
gujaf-284	264	12	and	and	CCONJ
gujaf-284	264	13	borrowed	borrow	VERB
gujaf-284	264	14	funds	fund	NOUN
gujaf-284	264	15	and	and	CCONJ
gujaf-284	264	16	dependent	dependent	ADJ
gujaf-284	264	17	variable	variable	ADJ
gujaf-284	264	18	proxies	proxy	NOUN
gujaf-284	264	19	by	by	ADP
gujaf-284	264	20	gross	gross	ADJ
gujaf-284	264	21	earning	earning	NOUN
gujaf-284	264	22	of	of	ADP
gujaf-284	264	23	the	the	DET
gujaf-284	264	24	dmbs	dmb	NOUN
gujaf-284	264	25	.	.	PUNCT
gujaf-284	265	1	the	the	DET
gujaf-284	265	2	regression	regression	NOUN
gujaf-284	265	3	result	result	NOUN
gujaf-284	265	4	found	find	VERB
gujaf-284	265	5	a	a	DET
gujaf-284	265	6	positive	positive	ADJ
gujaf-284	265	7	relationship	relationship	NOUN
gujaf-284	265	8	between	between	ADP
gujaf-284	265	9	debt	debt	NOUN
gujaf-284	265	10	-	-	PUNCT
gujaf-284	265	11	to	to	ADP
gujaf-284	265	12	-	-	PUNCT
gujaf-284	265	13	equity	equity	NOUN
gujaf-284	265	14	financing	financing	NOUN
gujaf-284	265	15	and	and	CCONJ
gujaf-284	265	16	financial	financial	ADJ
gujaf-284	265	17	performance	performance	NOUN
gujaf-284	265	18	.	.	PUNCT
gujaf-284	266	1	likewise	likewise	ADV
gujaf-284	266	2	,	,	PUNCT
gujaf-284	266	3	an	an	DET
gujaf-284	266	4	iranian	iranian	ADJ
gujaf-284	266	5	study	study	NOUN
gujaf-284	266	6	conducted	conduct	VERB
gujaf-284	266	7	by	by	ADP
gujaf-284	266	8	heydar	heydar	NOUN
gujaf-284	266	9	,	,	PUNCT
gujaf-284	266	10	et	et	PROPN
gujaf-284	266	11	al	al	PROPN
gujaf-284	266	12	(	(	PUNCT
gujaf-284	266	13	2012	2012	NUM
gujaf-284	266	14	)	)	PUNCT
gujaf-284	266	15	revealed	reveal	VERB
gujaf-284	266	16	that	that	SCONJ
gujaf-284	266	17	there	there	PRON
gujaf-284	266	18	is	be	VERB
gujaf-284	266	19	a	a	DET
gujaf-284	266	20	positive	positive	ADJ
gujaf-284	266	21	and	and	CCONJ
gujaf-284	266	22	significant	significant	ADJ
gujaf-284	266	23	relationship	relationship	NOUN
gujaf-284	266	24	between	between	ADP
gujaf-284	266	25	total	total	ADJ
gujaf-284	266	26	debt	debt	NOUN
gujaf-284	266	27	to	to	ADP
gujaf-284	266	28	total	total	ADJ
gujaf-284	266	29	equity	equity	NOUN
gujaf-284	266	30	and	and	CCONJ
gujaf-284	266	31	financial	financial	ADJ
gujaf-284	266	32	performance	performance	NOUN
gujaf-284	266	33	.	.	PUNCT
gujaf-284	267	1	also	also	ADV
gujaf-284	267	2	,	,	PUNCT
gujaf-284	267	3	karadeniz	karadeniz	PROPN
gujaf-284	267	4	,	,	PUNCT
gujaf-284	267	5	kandir	kandir	PROPN
gujaf-284	267	6	,	,	PUNCT
gujaf-284	267	7	balcilar	balcilar	ADJ
gujaf-284	267	8	,	,	PUNCT
gujaf-284	267	9	and	and	CCONJ
gujaf-284	267	10	onal	onal	ADJ
gujaf-284	267	11	,	,	PUNCT
gujaf-284	267	12	(	(	PUNCT
gujaf-284	267	13	2012	2012	NUM
gujaf-284	267	14	)	)	PUNCT
gujaf-284	267	15	affirmed	affirm	VERB
gujaf-284	267	16	that	that	SCONJ
gujaf-284	267	17	total	total	ADJ
gujaf-284	267	18	debt	debt	NOUN
gujaf-284	267	19	to	to	ADP
gujaf-284	267	20	total	total	ADJ
gujaf-284	267	21	equity	equity	NOUN
gujaf-284	267	22	has	have	VERB
gujaf-284	267	23	a	a	DET
gujaf-284	267	24	positive	positive	ADJ
gujaf-284	267	25	and	and	CCONJ
gujaf-284	267	26	significant	significant	ADJ
gujaf-284	267	27	relationship	relationship	NOUN
gujaf-284	267	28	with	with	ADP
gujaf-284	267	29	firm	firm	ADJ
gujaf-284	267	30	performance	performance	NOUN
gujaf-284	267	31	.	.	PUNCT
gujaf-284	268	1	syed	syed	PROPN
gujaf-284	268	2	et	et	PROPN
gujaf-284	268	3	al	al	PROPN
gujaf-284	268	4	(	(	PUNCT
gujaf-284	268	5	2013	2013	NUM
gujaf-284	268	6	)	)	PUNCT
gujaf-284	268	7	studied	study	VERB
gujaf-284	268	8	the	the	DET
gujaf-284	268	9	relationship	relationship	NOUN
gujaf-284	268	10	between	between	ADP
gujaf-284	268	11	financial	financial	ADJ
gujaf-284	268	12	leverage	leverage	NOUN
gujaf-284	268	13	and	and	CCONJ
gujaf-284	268	14	performance	performance	NOUN
gujaf-284	268	15	of	of	ADP
gujaf-284	268	16	listed	list	VERB
gujaf-284	268	17	sugar	sugar	NOUN
gujaf-284	268	18	companies	company	NOUN
gujaf-284	268	19	in	in	ADP
gujaf-284	268	20	pakistan	pakistan	PROPN
gujaf-284	268	21	.	.	PUNCT
gujaf-284	269	1	the	the	DET
gujaf-284	269	2	result	result	NOUN
gujaf-284	269	3	indicated	indicate	VERB
gujaf-284	269	4	a	a	DET
gujaf-284	269	5	significant	significant	ADJ
gujaf-284	269	6	positive	positive	ADJ
gujaf-284	269	7	relationship	relationship	NOUN
gujaf-284	269	8	between	between	ADP
gujaf-284	269	9	total	total	ADJ
gujaf-284	269	10	debt	debt	NOUN
gujaf-284	269	11	to	to	ADP
gujaf-284	269	12	total	total	ADJ
gujaf-284	269	13	equity	equity	NOUN
gujaf-284	269	14	and	and	CCONJ
gujaf-284	269	15	financial	financial	ADJ
gujaf-284	269	16	performance	performance	NOUN
gujaf-284	269	17	.	.	PUNCT
gujaf-284	270	1	in	in	ADP
gujaf-284	270	2	same	same	ADJ
gujaf-284	270	3	vain	vain	NOUN
gujaf-284	270	4	,	,	PUNCT
gujaf-284	270	5	kajananthan	kajananthan	PROPN
gujaf-284	270	6	,	,	PUNCT
gujaf-284	270	7	nimalthasan	nimalthasan	PROPN
gujaf-284	270	8	(	(	PUNCT
gujaf-284	270	9	2013	2013	NUM
gujaf-284	270	10	)	)	PUNCT
gujaf-284	270	11	realized	realize	VERB
gujaf-284	270	12	significant	significant	ADJ
gujaf-284	270	13	positive	positive	ADJ
gujaf-284	270	14	connection	connection	NOUN
gujaf-284	270	15	between	between	ADP
gujaf-284	270	16	debts	debt	NOUN
gujaf-284	270	17	to	to	ADP
gujaf-284	270	18	equity	equity	NOUN
gujaf-284	270	19	ratio	ratio	NOUN
gujaf-284	270	20	of	of	ADP
gujaf-284	270	21	the	the	DET
gujaf-284	270	22	listed	list	VERB
gujaf-284	270	23	sri	sri	ADJ
gujaf-284	270	24	lankan	lankan	PROPN
gujaf-284	270	25	firms	firm	NOUN
gujaf-284	270	26	with	with	ADP
gujaf-284	270	27	their	their	PRON
gujaf-284	270	28	performances	performance	NOUN
gujaf-284	270	29	for	for	ADP
gujaf-284	270	30	the	the	DET
gujaf-284	270	31	period	period	NOUN
gujaf-284	270	32	of	of	ADP
gujaf-284	270	33	5	5	NUM
gujaf-284	270	34	years	year	NOUN
gujaf-284	270	35	.	.	PUNCT
gujaf-284	271	1	nevertheless	nevertheless	ADV
gujaf-284	271	2	,	,	PUNCT
gujaf-284	271	3	in	in	ADP
gujaf-284	271	4	a	a	DET
gujaf-284	271	5	study	study	NOUN
gujaf-284	271	6	conducted	conduct	VERB
gujaf-284	271	7	in	in	ADP
gujaf-284	271	8	nigeria	nigeria	PROPN
gujaf-284	271	9	by	by	ADP
gujaf-284	271	10	onimisi	onimisi	PROPN
gujaf-284	271	11	(	(	PUNCT
gujaf-284	271	12	2010	2010	NUM
gujaf-284	271	13	)	)	PUNCT
gujaf-284	272	1	it	it	PRON
gujaf-284	272	2	was	be	AUX
gujaf-284	272	3	found	find	VERB
gujaf-284	272	4	that	that	SCONJ
gujaf-284	272	5	there	there	PRON
gujaf-284	272	6	is	be	VERB
gujaf-284	272	7	negative	negative	ADJ
gujaf-284	272	8	relationship	relationship	NOUN
gujaf-284	272	9	between	between	ADP
gujaf-284	272	10	debt	debt	NOUN
gujaf-284	272	11	to	to	ADP
gujaf-284	272	12	equity	equity	NOUN
gujaf-284	272	13	ratio	ratio	NOUN
gujaf-284	272	14	and	and	CCONJ
gujaf-284	272	15	performance	performance	NOUN
gujaf-284	272	16	of	of	ADP
gujaf-284	272	17	quoted	quote	VERB
gujaf-284	272	18	manufacturing	manufacturing	NOUN
gujaf-284	272	19	companies	company	NOUN
gujaf-284	272	20	in	in	ADP
gujaf-284	272	21	nigeria	nigeria	PROPN
gujaf-284	272	22	.	.	PUNCT
gujaf-284	273	1	also	also	ADV
gujaf-284	273	2	,	,	PUNCT
gujaf-284	273	3	rasa	rasa	PROPN
gujaf-284	273	4	,	,	PUNCT
gujaf-284	273	5	and	and	CCONJ
gujaf-284	273	6	jurgita	jurgita	PROPN
gujaf-284	273	7	(	(	PUNCT
gujaf-284	273	8	2012	2012	NUM
gujaf-284	273	9	)	)	PUNCT
gujaf-284	273	10	discovered	discover	VERB
gujaf-284	273	11	a	a	DET
gujaf-284	273	12	negative	negative	ADJ
gujaf-284	273	13	relationship	relationship	NOUN
gujaf-284	273	14	between	between	ADP
gujaf-284	273	15	total	total	ADJ
gujaf-284	273	16	debt	debt	NOUN
gujaf-284	273	17	to	to	ADP
gujaf-284	273	18	total	total	ADJ
gujaf-284	273	19	equity	equity	NOUN
gujaf-284	273	20	and	and	CCONJ
gujaf-284	273	21	financial	financial	ADJ
gujaf-284	273	22	performance	performance	NOUN
gujaf-284	273	23	.	.	PUNCT
gujaf-284	274	1	also	also	ADV
gujaf-284	274	2	,	,	PUNCT
gujaf-284	274	3	maina	maina	PROPN
gujaf-284	274	4	and	and	CCONJ
gujaf-284	274	5	kondongo	kondongo	PROPN
gujaf-284	274	6	,	,	PUNCT
gujaf-284	274	7	(	(	PUNCT
gujaf-284	274	8	2013	2013	NUM
gujaf-284	274	9	)	)	PUNCT
gujaf-284	274	10	investigated	investigate	VERB
gujaf-284	274	11	the	the	DET
gujaf-284	274	12	effect	effect	NOUN
gujaf-284	274	13	of	of	ADP
gujaf-284	274	14	debt	debt	NOUN
gujaf-284	274	15	equity	equity	NOUN
gujaf-284	274	16	ratio	ratio	NOUN
gujaf-284	274	17	on	on	ADP
gujaf-284	274	18	performance	performance	NOUN
gujaf-284	274	19	of	of	ADP
gujaf-284	274	20	listed	list	VERB
gujaf-284	274	21	firms	firm	NOUN
gujaf-284	274	22	in	in	ADP
gujaf-284	274	23	nairobi	nairobi	PROPN
gujaf-284	274	24	during	during	ADP
gujaf-284	274	25	year	year	NOUN
gujaf-284	274	26	20022011	20022011	NUM
gujaf-284	274	27	.	.	PUNCT
gujaf-284	275	1	the	the	DET
gujaf-284	275	2	result	result	NOUN
gujaf-284	275	3	revealed	reveal	VERB
gujaf-284	275	4	that	that	SCONJ
gujaf-284	275	5	there	there	PRON
gujaf-284	275	6	is	be	VERB
gujaf-284	275	7	a	a	DET
gujaf-284	275	8	significant	significant	ADJ
gujaf-284	275	9	negative	negative	ADJ
gujaf-284	275	10	relationship	relationship	NOUN
gujaf-284	275	11	between	between	ADP
gujaf-284	275	12	total	total	ADJ
gujaf-284	275	13	debts	debt	NOUN
gujaf-284	275	14	to	to	AUX
gujaf-284	275	15	total	total	VERB
gujaf-284	275	16	equity	equity	NOUN
gujaf-284	275	17	ratio	ratio	NOUN
gujaf-284	275	18	and	and	CCONJ
gujaf-284	275	19	financial	financial	ADJ
gujaf-284	275	20	performance	performance	NOUN
gujaf-284	275	21	.	.	PUNCT
gujaf-284	276	1	moreover	moreover	ADV
gujaf-284	276	2	,	,	PUNCT
gujaf-284	276	3	in	in	ADP
gujaf-284	276	4	another	another	DET
gujaf-284	276	5	study	study	NOUN
gujaf-284	276	6	conducted	conduct	VERB
gujaf-284	276	7	in	in	ADP
gujaf-284	276	8	karachi	karachi	PROPN
gujaf-284	276	9	,	,	PUNCT
gujaf-284	276	10	amara	amara	NOUN
gujaf-284	276	11	and	and	CCONJ
gujaf-284	276	12	bilal	bilal	PROPN
gujaf-284	276	13	(	(	PUNCT
gujaf-284	276	14	2014	2014	NUM
gujaf-284	276	15	)	)	PUNCT
gujaf-284	276	16	it	it	PRON
gujaf-284	276	17	shown	show	VERB
gujaf-284	276	18	that	that	SCONJ
gujaf-284	276	19	there	there	PRON
gujaf-284	276	20	is	be	VERB
gujaf-284	276	21	negative	negative	ADJ
gujaf-284	276	22	relationship	relationship	NOUN
gujaf-284	276	23	between	between	ADP
gujaf-284	276	24	total	total	ADJ
gujaf-284	276	25	debt	debt	NOUN
gujaf-284	276	26	to	to	ADP
gujaf-284	276	27	total	total	ADJ
gujaf-284	276	28	equity	equity	NOUN
gujaf-284	276	29	and	and	CCONJ
gujaf-284	276	30	financial	financial	ADJ
gujaf-284	276	31	performance	performance	NOUN
gujaf-284	276	32	.	.	PUNCT
gujaf-284	277	1	also	also	ADV
gujaf-284	277	2	,	,	PUNCT
gujaf-284	277	3	in	in	ADP
gujaf-284	277	4	a	a	DET
gujaf-284	277	5	study	study	NOUN
gujaf-284	277	6	conducted	conduct	VERB
gujaf-284	277	7	in	in	ADP
gujaf-284	277	8	nigeria	nigeria	PROPN
gujaf-284	277	9	by	by	ADP
gujaf-284	277	10	olokoyo	olokoyo	PROPN
gujaf-284	277	11	(	(	PUNCT
gujaf-284	277	12	2013	2013	NUM
gujaf-284	277	13	)	)	PUNCT
gujaf-284	277	14	on	on	ADP
gujaf-284	277	15	impact	impact	NOUN
gujaf-284	277	16	of	of	ADP
gujaf-284	277	17	leverage	leverage	NOUN
gujaf-284	277	18	(	(	PUNCT
gujaf-284	277	19	debt	debt	NOUN
gujaf-284	277	20	’s	’s	PART
gujaf-284	277	21	ratio	ratio	NOUN
gujaf-284	277	22	)	)	PUNCT
gujaf-284	277	23	and	and	CCONJ
gujaf-284	277	24	firms	firm	NOUN
gujaf-284	277	25	’	’	PART
gujaf-284	277	26	performance	performance	NOUN
gujaf-284	277	27	for	for	ADP
gujaf-284	277	28	the	the	DET
gujaf-284	277	29	period	period	NOUN
gujaf-284	277	30	of	of	ADP
gujaf-284	277	31	2003	2003	NUM
gujaf-284	277	32	to	to	ADP
gujaf-284	277	33	2007	2007	NUM
gujaf-284	277	34	.	.	PUNCT
gujaf-284	278	1	the	the	DET
gujaf-284	278	2	outcome	outcome	NOUN
gujaf-284	278	3	reveals	reveal	VERB
gujaf-284	278	4	that	that	SCONJ
gujaf-284	278	5	there	there	PRON
gujaf-284	278	6	is	be	VERB
gujaf-284	278	7	a	a	DET
gujaf-284	278	8	significant	significant	ADJ
gujaf-284	278	9	negative	negative	ADJ
gujaf-284	278	10	impact	impact	NOUN
gujaf-284	278	11	on	on	ADP
gujaf-284	278	12	the	the	DET
gujaf-284	278	13	firm	firm	NOUN
gujaf-284	278	14	’s	’s	PART
gujaf-284	278	15	accounting	accounting	NOUN
gujaf-284	278	16	performance	performance	NOUN
gujaf-284	278	17	measure	measure	NOUN
gujaf-284	278	18	(	(	PUNCT
gujaf-284	278	19	roa	roa	NOUN
gujaf-284	278	20	)	)	PUNCT
gujaf-284	278	21	.	.	PUNCT
gujaf-284	279	1	basit	basit	PROPN
gujaf-284	279	2	and	and	CCONJ
gujaf-284	279	3	irwan	irwan	X
gujaf-284	279	4	(	(	PUNCT
gujaf-284	279	5	2017	2017	NUM
gujaf-284	279	6	)	)	PUNCT
gujaf-284	279	7	investigated	investigate	VERB
gujaf-284	279	8	the	the	DET
gujaf-284	279	9	effect	effect	NOUN
gujaf-284	279	10	on	on	ADP
gujaf-284	279	11	impact	impact	NOUN
gujaf-284	279	12	of	of	ADP
gujaf-284	279	13	capital	capital	NOUN
gujaf-284	279	14	structure	structure	NOUN
gujaf-284	279	15	on	on	ADP
gujaf-284	279	16	firms	firm	NOUN
gujaf-284	279	17	’	’	PART
gujaf-284	279	18	performance	performance	NOUN
gujaf-284	279	19	:	:	PUNCT
gujaf-284	279	20	evidence	evidence	NOUN
gujaf-284	279	21	from	from	ADP
gujaf-284	279	22	malaysian	malaysian	ADJ
gujaf-284	279	23	industrial	industrial	ADJ
gujaf-284	279	24	sector	sector	NOUN
gujaf-284	279	25	.	.	PUNCT
gujaf-284	280	1	it	it	PRON
gujaf-284	280	2	was	be	AUX
gujaf-284	280	3	found	find	VERB
gujaf-284	280	4	that	that	SCONJ
gujaf-284	280	5	debt	debt	NOUN
gujaf-284	280	6	to	to	ADP
gujaf-284	280	7	equity	equity	NOUN
gujaf-284	280	8	has	have	VERB
gujaf-284	280	9	negative	negative	ADJ
gujaf-284	280	10	impact	impact	NOUN
gujaf-284	280	11	on	on	ADP
gujaf-284	280	12	roa	roa	PROPN
gujaf-284	280	13	in	in	ADP
gujaf-284	280	14	the	the	DET
gujaf-284	280	15	malaysian	malaysian	ADJ
gujaf-284	280	16	industrial	industrial	ADJ
gujaf-284	280	17	firms	firm	NOUN
gujaf-284	280	18	.	.	PUNCT
gujaf-284	281	1	correspondingly	correspondingly	ADV
gujaf-284	281	2	,	,	PUNCT
gujaf-284	281	3	uremadu	uremadu	ADJ
gujaf-284	281	4	and	and	CCONJ
gujaf-284	281	5	onyekachi	onyekachi	PROPN
gujaf-284	281	6	(	(	PUNCT
gujaf-284	281	7	2018	2018	NUM
gujaf-284	281	8	)	)	PUNCT
gujaf-284	281	9	opined	opine	VERB
gujaf-284	281	10	that	that	SCONJ
gujaf-284	281	11	total	total	ADJ
gujaf-284	281	12	debt	debt	NOUN
gujaf-284	281	13	ratio	ratio	NOUN
gujaf-284	281	14	to	to	ADP
gujaf-284	281	15	equity	equity	NOUN
gujaf-284	281	16	has	have	VERB
gujaf-284	281	17	a	a	DET
gujaf-284	281	18	negative	negative	ADJ
gujaf-284	281	19	but	but	CCONJ
gujaf-284	281	20	insignificant	insignificant	ADJ
gujaf-284	281	21	impact	impact	NOUN
gujaf-284	281	22	on	on	ADP
gujaf-284	281	23	returns	return	NOUN
gujaf-284	281	24	on	on	ADP
gujaf-284	281	25	assets	asset	NOUN
gujaf-284	281	26	.	.	PUNCT
gujaf-284	282	1	gusau	gusau	PROPN
gujaf-284	282	2	journal	journal	PROPN
gujaf-284	282	3	of	of	ADP
gujaf-284	282	4	accounting	accounting	NOUN
gujaf-284	282	5	and	and	CCONJ
gujaf-284	282	6	finance	finance	NOUN
gujaf-284	282	7	,	,	PUNCT
gujaf-284	282	8	vol	vol	NOUN
gujaf-284	282	9	.	.	PROPN
gujaf-284	282	10	5	5	NUM
gujaf-284	282	11	,	,	PUNCT
gujaf-284	282	12	issue	issue	NOUN
gujaf-284	282	13	1	1	NUM
gujaf-284	282	14	,	,	PUNCT
gujaf-284	282	15	april	april	PROPN
gujaf-284	282	16	,	,	PUNCT
gujaf-284	282	17	2024	2024	NUM
gujaf-284	282	18	197	197	NUM
gujaf-284	282	19	however	however	ADV
gujaf-284	282	20	,	,	PUNCT
gujaf-284	282	21	in	in	ADP
gujaf-284	282	22	a	a	DET
gujaf-284	282	23	study	study	NOUN
gujaf-284	282	24	by	by	ADP
gujaf-284	282	25	lorpev	lorpev	NOUN
gujaf-284	282	26	and	and	CCONJ
gujaf-284	282	27	kwanum	kwanum	ADJ
gujaf-284	282	28	(	(	PUNCT
gujaf-284	282	29	2012	2012	NUM
gujaf-284	282	30	)	)	PUNCT
gujaf-284	282	31	it	it	PRON
gujaf-284	282	32	was	be	AUX
gujaf-284	282	33	established	establish	VERB
gujaf-284	282	34	that	that	SCONJ
gujaf-284	282	35	there	there	PRON
gujaf-284	282	36	was	be	VERB
gujaf-284	282	37	insignificant	insignificant	ADJ
gujaf-284	282	38	relationship	relationship	NOUN
gujaf-284	282	39	between	between	ADP
gujaf-284	282	40	total	total	ADJ
gujaf-284	282	41	debt	debt	NOUN
gujaf-284	282	42	to	to	ADP
gujaf-284	282	43	total	total	ADJ
gujaf-284	282	44	equity	equity	NOUN
gujaf-284	282	45	ratio	ratio	NOUN
gujaf-284	282	46	and	and	CCONJ
gujaf-284	282	47	financial	financial	ADJ
gujaf-284	282	48	performance	performance	NOUN
gujaf-284	282	49	of	of	ADP
gujaf-284	282	50	listed	list	VERB
gujaf-284	282	51	manufacturing	manufacturing	NOUN
gujaf-284	282	52	firms	firm	NOUN
gujaf-284	282	53	.	.	PUNCT
gujaf-284	283	1	in	in	ADP
gujaf-284	283	2	the	the	DET
gujaf-284	283	3	same	same	ADJ
gujaf-284	283	4	vain	vain	NOUN
gujaf-284	283	5	,	,	PUNCT
gujaf-284	283	6	cengiz	cengiz	NOUN
gujaf-284	283	7	,	,	PUNCT
gujaf-284	283	8	yunusand	yunusand	NOUN
gujaf-284	283	9	,	,	PUNCT
gujaf-284	283	10	sukriye	sukriye	NOUN
gujaf-284	283	11	(	(	PUNCT
gujaf-284	283	12	2013a	2013a	NUM
gujaf-284	283	13	)	)	PUNCT
gujaf-284	283	14	studied	study	VERB
gujaf-284	283	15	the	the	DET
gujaf-284	283	16	effect	effect	NOUN
gujaf-284	283	17	of	of	ADP
gujaf-284	283	18	capital	capital	NOUN
gujaf-284	283	19	structure	structure	NOUN
gujaf-284	283	20	decision	decision	NOUN
gujaf-284	283	21	on	on	ADP
gujaf-284	283	22	firm	firm	ADJ
gujaf-284	283	23	performance	performance	NOUN
gujaf-284	283	24	in	in	ADP
gujaf-284	283	25	turkey	turkey	NOUN
gujaf-284	283	26	.	.	PUNCT
gujaf-284	284	1	the	the	DET
gujaf-284	284	2	results	result	NOUN
gujaf-284	284	3	showed	show	VERB
gujaf-284	284	4	an	an	DET
gujaf-284	284	5	insignificant	insignificant	ADJ
gujaf-284	284	6	positive	positive	ADJ
gujaf-284	284	7	relationship	relationship	NOUN
gujaf-284	284	8	between	between	ADP
gujaf-284	284	9	total	total	ADJ
gujaf-284	284	10	debt	debt	NOUN
gujaf-284	284	11	to	to	ADP
gujaf-284	284	12	total	total	ADJ
gujaf-284	284	13	equity	equity	NOUN
gujaf-284	284	14	and	and	CCONJ
gujaf-284	284	15	return	return	VERB
gujaf-284	284	16	on	on	ADP
gujaf-284	284	17	assets	asset	NOUN
gujaf-284	284	18	.	.	PUNCT
gujaf-284	285	1	nelson	nelson	PROPN
gujaf-284	285	2	et	et	PROPN
gujaf-284	285	3	al	al	PROPN
gujaf-284	285	4	(	(	PUNCT
gujaf-284	285	5	2019	2019	NUM
gujaf-284	285	6	)	)	PUNCT
gujaf-284	285	7	investigated	investigate	VERB
gujaf-284	285	8	effect	effect	NOUN
gujaf-284	285	9	of	of	ADP
gujaf-284	285	10	capital	capital	NOUN
gujaf-284	285	11	structure	structure	NOUN
gujaf-284	285	12	on	on	ADP
gujaf-284	285	13	financial	financial	ADJ
gujaf-284	285	14	performance	performance	NOUN
gujaf-284	285	15	of	of	ADP
gujaf-284	285	16	microfinance	microfinance	NOUN
gujaf-284	285	17	banking	banking	NOUN
gujaf-284	285	18	subsector	subsector	NOUN
gujaf-284	285	19	in	in	ADP
gujaf-284	285	20	nigeria	nigeria	PROPN
gujaf-284	285	21	for	for	ADP
gujaf-284	285	22	the	the	DET
gujaf-284	285	23	period	period	NOUN
gujaf-284	285	24	of	of	ADP
gujaf-284	285	25	2009	2009	NUM
gujaf-284	285	26	2018	2018	NUM
gujaf-284	285	27	.	.	PUNCT
gujaf-284	286	1	independent	independent	ADJ
gujaf-284	286	2	variables	variable	NOUN
gujaf-284	286	3	consist	consist	VERB
gujaf-284	286	4	of	of	ADP
gujaf-284	286	5	debt	debt	NOUN
gujaf-284	286	6	-	-	PUNCT
gujaf-284	286	7	to	to	ADP
gujaf-284	286	8	-	-	PUNCT
gujaf-284	286	9	equity	equity	NOUN
gujaf-284	286	10	ratio	ratio	NOUN
gujaf-284	286	11	,	,	PUNCT
gujaf-284	286	12	long	long	ADJ
gujaf-284	286	13	term	term	NOUN
gujaf-284	286	14	debt	debt	NOUN
gujaf-284	286	15	ratio	ratio	NOUN
gujaf-284	286	16	and	and	CCONJ
gujaf-284	286	17	total	total	ADJ
gujaf-284	286	18	debt	debt	NOUN
gujaf-284	286	19	ratio	ratio	NOUN
gujaf-284	286	20	and	and	CCONJ
gujaf-284	286	21	financial	financial	ADJ
gujaf-284	286	22	performance	performance	NOUN
gujaf-284	286	23	as	as	SCONJ
gujaf-284	286	24	measured	measure	VERB
gujaf-284	286	25	by	by	ADP
gujaf-284	286	26	dependent	dependent	ADJ
gujaf-284	286	27	variable	variable	NOUN
gujaf-284	286	28	of	of	ADP
gujaf-284	286	29	study	study	NOUN
gujaf-284	286	30	.	.	PUNCT
gujaf-284	287	1	it	it	PRON
gujaf-284	287	2	was	be	AUX
gujaf-284	287	3	discovered	discover	VERB
gujaf-284	287	4	that	that	SCONJ
gujaf-284	287	5	found	find	VERB
gujaf-284	287	6	that	that	SCONJ
gujaf-284	287	7	there	there	PRON
gujaf-284	287	8	is	be	VERB
gujaf-284	287	9	a	a	DET
gujaf-284	287	10	positive	positive	ADJ
gujaf-284	287	11	and	and	CCONJ
gujaf-284	287	12	significant	significant	ADJ
gujaf-284	287	13	relationship	relationship	NOUN
gujaf-284	287	14	between	between	ADP
gujaf-284	287	15	total	total	ADJ
gujaf-284	287	16	debt	debt	NOUN
gujaf-284	287	17	ratio	ratio	NOUN
gujaf-284	287	18	and	and	CCONJ
gujaf-284	287	19	financial	financial	ADJ
gujaf-284	287	20	performance	performance	NOUN
gujaf-284	287	21	of	of	ADP
gujaf-284	287	22	microfinance	microfinance	NOUN
gujaf-284	287	23	banking	banking	NOUN
gujaf-284	287	24	in	in	ADP
gujaf-284	287	25	nigeria	nigeria	PROPN
gujaf-284	287	26	.	.	PUNCT
gujaf-284	288	1	also	also	ADV
gujaf-284	288	2	,	,	PUNCT
gujaf-284	288	3	ullah	ullah	PROPN
gujaf-284	288	4	et	et	PROPN
gujaf-284	288	5	al	al	PROPN
gujaf-284	288	6	(	(	PUNCT
gujaf-284	288	7	2019	2019	NUM
gujaf-284	288	8	)	)	PUNCT
gujaf-284	288	9	established	establish	VERB
gujaf-284	288	10	that	that	DET
gujaf-284	288	11	debt	debt	NOUN
gujaf-284	288	12	to	to	ADP
gujaf-284	288	13	equity	equity	NOUN
gujaf-284	288	14	has	have	VERB
gujaf-284	288	15	a	a	DET
gujaf-284	288	16	positive	positive	ADJ
gujaf-284	288	17	effect	effect	NOUN
gujaf-284	288	18	on	on	ADP
gujaf-284	288	19	financial	financial	ADJ
gujaf-284	288	20	performance	performance	NOUN
gujaf-284	288	21	of	of	ADP
gujaf-284	288	22	the	the	DET
gujaf-284	288	23	listed	list	VERB
gujaf-284	288	24	cement	cement	NOUN
gujaf-284	288	25	corporations	corporation	NOUN
gujaf-284	288	26	in	in	ADP
gujaf-284	288	27	pakistan	pakistan	PROPN
gujaf-284	288	28	from	from	ADP
gujaf-284	288	29	the	the	DET
gujaf-284	288	30	outcome	outcome	NOUN
gujaf-284	288	31	of	of	ADP
gujaf-284	288	32	their	their	PRON
gujaf-284	288	33	study	study	NOUN
gujaf-284	288	34	conducted	conduct	VERB
gujaf-284	288	35	titled	title	VERB
gujaf-284	288	36	effects	effect	NOUN
gujaf-284	288	37	of	of	ADP
gujaf-284	288	38	corporate	corporate	ADJ
gujaf-284	288	39	governance	governance	NOUN
gujaf-284	288	40	on	on	ADP
gujaf-284	288	41	capital	capital	NOUN
gujaf-284	288	42	structure	structure	NOUN
gujaf-284	288	43	and	and	CCONJ
gujaf-284	288	44	financial	financial	ADJ
gujaf-284	288	45	performance	performance	NOUN
gujaf-284	288	46	with	with	ADP
gujaf-284	288	47	an	an	DET
gujaf-284	288	48	empirical	empirical	ADJ
gujaf-284	288	49	evidence	evidence	NOUN
gujaf-284	288	50	of	of	ADP
gujaf-284	288	51	listed	list	VERB
gujaf-284	288	52	cement	cement	NOUN
gujaf-284	288	53	corporations	corporation	NOUN
gujaf-284	288	54	in	in	ADP
gujaf-284	288	55	pakistan	pakistan	PROPN
gujaf-284	288	56	,	,	PUNCT
gujaf-284	288	57	using	use	VERB
gujaf-284	288	58	multiple	multiple	ADJ
gujaf-284	288	59	regression	regression	NOUN
gujaf-284	288	60	analysis	analysis	NOUN
gujaf-284	288	61	aid	aid	NOUN
gujaf-284	288	62	of	of	ADP
gujaf-284	288	63	spss	spss	PROPN
gujaf-284	288	64	21	21	NUM
gujaf-284	288	65	version	version	NOUN
gujaf-284	288	66	.	.	PUNCT
gujaf-284	289	1	despite	despite	SCONJ
gujaf-284	289	2	that	that	SCONJ
gujaf-284	289	3	the	the	DET
gujaf-284	289	4	previous	previous	ADJ
gujaf-284	289	5	studies	study	NOUN
gujaf-284	289	6	were	be	AUX
gujaf-284	289	7	conducted	conduct	VERB
gujaf-284	289	8	in	in	ADP
gujaf-284	289	9	different	different	ADJ
gujaf-284	289	10	part	part	NOUN
gujaf-284	289	11	of	of	ADP
gujaf-284	289	12	the	the	DET
gujaf-284	289	13	world	world	NOUN
gujaf-284	289	14	such	such	ADJ
gujaf-284	289	15	as	as	ADP
gujaf-284	289	16	nigeria	nigeria	PROPN
gujaf-284	289	17	,	,	PUNCT
gujaf-284	289	18	iran	iran	PROPN
gujaf-284	289	19	,	,	PUNCT
gujaf-284	289	20	nairobi	nairobi	PROPN
gujaf-284	289	21	and	and	CCONJ
gujaf-284	289	22	malaysia	malaysia	PROPN
gujaf-284	289	23	etc	etc	X
gujaf-284	289	24	.	.	PUNCT
gujaf-284	290	1	none	none	NOUN
gujaf-284	290	2	of	of	ADP
gujaf-284	290	3	these	these	DET
gujaf-284	290	4	studies	study	NOUN
gujaf-284	290	5	focused	focus	VERB
gujaf-284	290	6	on	on	ADP
gujaf-284	290	7	listed	list	VERB
gujaf-284	290	8	examining	examine	VERB
gujaf-284	290	9	both	both	CCONJ
gujaf-284	290	10	direct	direct	ADJ
gujaf-284	290	11	and	and	CCONJ
gujaf-284	290	12	indirect	indirect	ADJ
gujaf-284	290	13	relationship	relationship	NOUN
gujaf-284	290	14	of	of	ADP
gujaf-284	290	15	dependent	dependent	ADJ
gujaf-284	290	16	variable	variable	NOUN
gujaf-284	290	17	as	as	ADP
gujaf-284	290	18	performance	performance	NOUN
gujaf-284	290	19	and	and	CCONJ
gujaf-284	290	20	independent	independent	ADJ
gujaf-284	290	21	variable	variable	ADJ
gujaf-284	290	22	total	total	ADJ
gujaf-284	290	23	debt	debt	NOUN
gujaf-284	290	24	to	to	ADP
gujaf-284	290	25	equity	equity	NOUN
gujaf-284	290	26	ratio	ratio	NOUN
gujaf-284	290	27	through	through	ADP
gujaf-284	290	28	a	a	DET
gujaf-284	290	29	managerial	managerial	ADJ
gujaf-284	290	30	ownership	ownership	NOUN
gujaf-284	290	31	as	as	ADP
gujaf-284	290	32	a	a	DET
gujaf-284	290	33	moderating	moderate	VERB
gujaf-284	290	34	variable	variable	NOUN
gujaf-284	290	35	among	among	ADP
gujaf-284	290	36	dmb	dmb	PROPN
gujaf-284	290	37	’s	’s	PART
gujaf-284	290	38	in	in	ADP
gujaf-284	290	39	nigeria	nigeria	PRON
gujaf-284	290	40	between	between	ADP
gujaf-284	290	41	the	the	DET
gujaf-284	290	42	period	period	NOUN
gujaf-284	290	43	of	of	ADP
gujaf-284	290	44	20092018	20092018	NUM
gujaf-284	290	45	.	.	PUNCT
gujaf-284	291	1	review	review	NOUN
gujaf-284	291	2	of	of	ADP
gujaf-284	291	3	theoretical	theoretical	ADJ
gujaf-284	291	4	studies	study	NOUN
gujaf-284	291	5	pecking	pecking	NOUN
gujaf-284	291	6	order	order	NOUN
gujaf-284	291	7	theory	theory	NOUN
gujaf-284	291	8	the	the	DET
gujaf-284	291	9	pecking	pecking	NOUN
gujaf-284	291	10	order	order	NOUN
gujaf-284	291	11	theory	theory	NOUN
gujaf-284	291	12	of	of	ADP
gujaf-284	291	13	myers	myers	PROPN
gujaf-284	291	14	and	and	CCONJ
gujaf-284	291	15	majluf	majluf	PROPN
gujaf-284	291	16	(	(	PUNCT
gujaf-284	291	17	1984	1984	NUM
gujaf-284	291	18	)	)	PUNCT
gujaf-284	291	19	argues	argue	VERB
gujaf-284	291	20	that	that	SCONJ
gujaf-284	291	21	where	where	SCONJ
gujaf-284	291	22	internal	internal	ADJ
gujaf-284	291	23	cash	cash	NOUN
gujaf-284	291	24	flow	flow	NOUN
gujaf-284	291	25	is	be	AUX
gujaf-284	291	26	not	not	PART
gujaf-284	291	27	adequate	adequate	ADJ
gujaf-284	291	28	to	to	PART
gujaf-284	291	29	fund	fund	VERB
gujaf-284	291	30	capital	capital	NOUN
gujaf-284	291	31	expenditures	expenditure	NOUN
gujaf-284	291	32	of	of	ADP
gujaf-284	291	33	an	an	DET
gujaf-284	291	34	organization	organization	NOUN
gujaf-284	291	35	,	,	PUNCT
gujaf-284	291	36	the	the	DET
gujaf-284	291	37	firms	firm	NOUN
gujaf-284	291	38	should	should	AUX
gujaf-284	291	39	borrow	borrow	VERB
gujaf-284	291	40	funds	fund	NOUN
gujaf-284	291	41	outside	outside	ADP
gujaf-284	291	42	the	the	DET
gujaf-284	291	43	organization	organization	NOUN
gujaf-284	291	44	rather	rather	ADV
gujaf-284	291	45	than	than	ADP
gujaf-284	291	46	issuing	issue	VERB
gujaf-284	291	47	equity	equity	NOUN
gujaf-284	291	48	.	.	PUNCT
gujaf-284	292	1	brealey	brealey	PROPN
gujaf-284	292	2	et	et	PROPN
gujaf-284	292	3	al	al	PROPN
gujaf-284	292	4	.	.	PROPN
gujaf-284	293	1	(	(	PUNCT
gujaf-284	293	2	2009	2009	NUM
gujaf-284	293	3	)	)	PUNCT
gujaf-284	293	4	confirm	confirm	VERB
gujaf-284	293	5	that	that	SCONJ
gujaf-284	293	6	financial	financial	ADJ
gujaf-284	293	7	managers	manager	NOUN
gujaf-284	293	8	tends	tend	VERB
gujaf-284	293	9	to	to	PART
gujaf-284	293	10	grade	grade	VERB
gujaf-284	293	11	their	their	PRON
gujaf-284	293	12	mode	mode	NOUN
gujaf-284	293	13	of	of	ADP
gujaf-284	293	14	their	their	PRON
gujaf-284	293	15	internally	internally	ADV
gujaf-284	293	16	generated	generate	VERB
gujaf-284	293	17	financing	financing	NOUN
gujaf-284	293	18	,	,	PUNCT
gujaf-284	293	19	visa	visa	NOUN
gujaf-284	293	20	-	-	PUNCT
gujaf-284	293	21	vise	vise	NOUN
gujaf-284	293	22	the	the	DET
gujaf-284	293	23	externally	externally	ADV
gujaf-284	293	24	generated	generate	VERB
gujaf-284	293	25	financing	financing	NOUN
gujaf-284	293	26	modes	mode	NOUN
gujaf-284	293	27	,	,	PUNCT
gujaf-284	293	28	where	where	SCONJ
gujaf-284	293	29	debt	debt	NOUN
gujaf-284	293	30	are	be	AUX
gujaf-284	293	31	considered	consider	VERB
gujaf-284	293	32	as	as	ADP
gujaf-284	293	33	the	the	DET
gujaf-284	293	34	best	good	ADJ
gujaf-284	293	35	means	mean	NOUN
gujaf-284	293	36	of	of	ADP
gujaf-284	293	37	financing	financing	NOUN
gujaf-284	293	38	than	than	ADP
gujaf-284	293	39	equity	equity	NOUN
gujaf-284	293	40	so	so	SCONJ
gujaf-284	293	41	as	as	SCONJ
gujaf-284	293	42	to	to	PART
gujaf-284	293	43	maintain	maintain	VERB
gujaf-284	293	44	the	the	DET
gujaf-284	293	45	value	value	NOUN
gujaf-284	293	46	of	of	ADP
gujaf-284	293	47	the	the	DET
gujaf-284	293	48	firm	firm	NOUN
gujaf-284	293	49	and	and	CCONJ
gujaf-284	293	50	to	to	PART
gujaf-284	293	51	counter	counter	VERB
gujaf-284	293	52	the	the	DET
gujaf-284	293	53	wrong	wrong	ADJ
gujaf-284	293	54	signals	signal	NOUN
gujaf-284	293	55	of	of	ADP
gujaf-284	293	56	issuing	issue	VERB
gujaf-284	293	57	equity	equity	NOUN
gujaf-284	293	58	gusau	gusau	PROPN
gujaf-284	293	59	journal	journal	PROPN
gujaf-284	293	60	of	of	ADP
gujaf-284	293	61	accounting	accounting	NOUN
gujaf-284	293	62	and	and	CCONJ
gujaf-284	293	63	finance	finance	NOUN
gujaf-284	293	64	,	,	PUNCT
gujaf-284	293	65	vol	vol	NOUN
gujaf-284	293	66	.	.	PROPN
gujaf-284	293	67	5	5	NUM
gujaf-284	293	68	,	,	PUNCT
gujaf-284	293	69	issue	issue	NOUN
gujaf-284	293	70	1	1	NUM
gujaf-284	293	71	,	,	PUNCT
gujaf-284	293	72	april	april	PROPN
gujaf-284	293	73	,	,	PUNCT
gujaf-284	293	74	2024	2024	NUM
gujaf-284	293	75	198	198	NUM
gujaf-284	293	76	in	in	ADP
gujaf-284	293	77	the	the	DET
gujaf-284	293	78	first	first	ADJ
gujaf-284	293	79	place	place	NOUN
gujaf-284	293	80	.	.	PUNCT
gujaf-284	294	1	that	that	PRON
gujaf-284	294	2	can	can	AUX
gujaf-284	294	3	make	make	VERB
gujaf-284	294	4	investors	investor	NOUN
gujaf-284	294	5	perceive	perceive	VERB
gujaf-284	294	6	that	that	SCONJ
gujaf-284	294	7	whoever	whoever	PRON
gujaf-284	294	8	buys	buy	VERB
gujaf-284	294	9	shares	share	NOUN
gujaf-284	294	10	as	as	SCONJ
gujaf-284	294	11	they	they	PRON
gujaf-284	294	12	may	may	AUX
gujaf-284	294	13	suspect	suspect	VERB
gujaf-284	294	14	that	that	SCONJ
gujaf-284	294	15	the	the	DET
gujaf-284	294	16	shares	share	NOUN
gujaf-284	294	17	were	be	AUX
gujaf-284	294	18	overpriced	overprice	VERB
gujaf-284	294	19	.	.	PUNCT
gujaf-284	295	1	meanwhile	meanwhile	ADV
gujaf-284	295	2	,	,	PUNCT
gujaf-284	295	3	they	they	PRON
gujaf-284	295	4	may	may	AUX
gujaf-284	295	5	refuse	refuse	VERB
gujaf-284	295	6	to	to	PART
gujaf-284	295	7	buy	buy	VERB
gujaf-284	295	8	that	that	DET
gujaf-284	295	9	share	share	NOUN
gujaf-284	295	10	and	and	CCONJ
gujaf-284	295	11	that	that	PRON
gujaf-284	295	12	can	can	AUX
gujaf-284	295	13	lead	lead	VERB
gujaf-284	295	14	to	to	PART
gujaf-284	295	15	fall	fall	VERB
gujaf-284	295	16	in	in	ADP
gujaf-284	295	17	price	price	NOUN
gujaf-284	295	18	of	of	ADP
gujaf-284	295	19	the	the	DET
gujaf-284	295	20	share	share	NOUN
gujaf-284	295	21	which	which	PRON
gujaf-284	295	22	would	would	AUX
gujaf-284	295	23	invariably	invariably	ADV
gujaf-284	295	24	affect	affect	VERB
gujaf-284	295	25	the	the	DET
gujaf-284	295	26	value	value	NOUN
gujaf-284	295	27	the	the	DET
gujaf-284	295	28	firm	firm	NOUN
gujaf-284	295	29	.	.	PUNCT
gujaf-284	296	1	since	since	SCONJ
gujaf-284	296	2	,	,	PUNCT
gujaf-284	296	3	investors	investor	NOUN
gujaf-284	296	4	do	do	AUX
gujaf-284	296	5	neither	neither	CCONJ
gujaf-284	296	6	have	have	VERB
gujaf-284	296	7	the	the	DET
gujaf-284	296	8	knowledge	knowledge	NOUN
gujaf-284	296	9	of	of	ADP
gujaf-284	296	10	the	the	DET
gujaf-284	296	11	current	current	ADJ
gujaf-284	296	12	status	status	NOUN
gujaf-284	296	13	nor	nor	CCONJ
gujaf-284	296	14	the	the	DET
gujaf-284	296	15	future	future	ADJ
gujaf-284	296	16	prospect	prospect	NOUN
gujaf-284	296	17	of	of	ADP
gujaf-284	296	18	the	the	DET
gujaf-284	296	19	business	business	NOUN
gujaf-284	296	20	as	as	ADV
gujaf-284	296	21	far	far	ADV
gujaf-284	296	22	as	as	SCONJ
gujaf-284	296	23	performance	performance	NOUN
gujaf-284	296	24	is	be	AUX
gujaf-284	296	25	concern	concern	NOUN
gujaf-284	296	26	.	.	PUNCT
gujaf-284	297	1	the	the	DET
gujaf-284	297	2	investors	investor	NOUN
gujaf-284	297	3	notice	notice	VERB
gujaf-284	297	4	the	the	DET
gujaf-284	297	5	signals	signal	NOUN
gujaf-284	297	6	from	from	ADP
gujaf-284	297	7	the	the	DET
gujaf-284	297	8	company	company	NOUN
gujaf-284	297	9	issue	issue	NOUN
gujaf-284	297	10	of	of	ADP
gujaf-284	297	11	shares	share	NOUN
gujaf-284	297	12	,	,	PUNCT
gujaf-284	297	13	as	as	SCONJ
gujaf-284	297	14	no	no	DET
gujaf-284	297	15	rational	rational	ADJ
gujaf-284	297	16	person	person	NOUN
gujaf-284	297	17	would	would	AUX
gujaf-284	297	18	like	like	VERB
gujaf-284	297	19	to	to	PART
gujaf-284	297	20	sell	sell	VERB
gujaf-284	297	21	its	its	PRON
gujaf-284	297	22	shares	share	NOUN
gujaf-284	297	23	below	below	ADP
gujaf-284	297	24	the	the	DET
gujaf-284	297	25	its	its	PRON
gujaf-284	297	26	market	market	NOUN
gujaf-284	297	27	value	value	NOUN
gujaf-284	297	28	,	,	PUNCT
gujaf-284	297	29	since	since	SCONJ
gujaf-284	297	30	,	,	PUNCT
gujaf-284	297	31	the	the	DET
gujaf-284	297	32	investors	investor	NOUN
gujaf-284	297	33	and	and	CCONJ
gujaf-284	297	34	shareholders	shareholder	NOUN
gujaf-284	297	35	believe	believe	VERB
gujaf-284	297	36	that	that	SCONJ
gujaf-284	297	37	the	the	DET
gujaf-284	297	38	actual	actual	ADJ
gujaf-284	297	39	value	value	NOUN
gujaf-284	297	40	of	of	ADP
gujaf-284	297	41	the	the	DET
gujaf-284	297	42	shares	share	NOUN
gujaf-284	297	43	is	be	AUX
gujaf-284	297	44	less	less	ADJ
gujaf-284	297	45	than	than	ADP
gujaf-284	297	46	what	what	PRON
gujaf-284	297	47	has	have	AUX
gujaf-284	297	48	been	be	AUX
gujaf-284	297	49	offered	offer	VERB
gujaf-284	297	50	for	for	ADP
gujaf-284	297	51	sell	sell	NOUN
gujaf-284	297	52	by	by	ADP
gujaf-284	297	53	the	the	DET
gujaf-284	297	54	managers	manager	NOUN
gujaf-284	297	55	.	.	PUNCT
gujaf-284	298	1	ehrhardt	ehrhardt	PROPN
gujaf-284	298	2	and	and	CCONJ
gujaf-284	298	3	brigham	brigham	PROPN
gujaf-284	298	4	(	(	PUNCT
gujaf-284	298	5	2009	2009	NUM
gujaf-284	298	6	)	)	PUNCT
gujaf-284	298	7	state	state	NOUN
gujaf-284	298	8	that	that	PRON
gujaf-284	298	9	managers	manager	NOUN
gujaf-284	298	10	try	try	VERB
gujaf-284	298	11	to	to	PART
gujaf-284	298	12	avoid	avoid	VERB
gujaf-284	298	13	such	such	ADJ
gujaf-284	298	14	wrong	wrong	ADJ
gujaf-284	298	15	impression	impression	NOUN
gujaf-284	298	16	or	or	CCONJ
gujaf-284	298	17	signals	signal	NOUN
gujaf-284	298	18	to	to	ADP
gujaf-284	298	19	their	their	PRON
gujaf-284	298	20	shareholders	shareholder	NOUN
gujaf-284	298	21	by	by	ADP
gujaf-284	298	22	concentrating	concentrate	VERB
gujaf-284	298	23	on	on	ADP
gujaf-284	298	24	internally	internally	ADV
gujaf-284	298	25	generated	generate	VERB
gujaf-284	298	26	funds	fund	NOUN
gujaf-284	298	27	which	which	PRON
gujaf-284	298	28	may	may	AUX
gujaf-284	298	29	lead	lead	VERB
gujaf-284	298	30	to	to	PART
gujaf-284	298	31	prioritize	prioritize	VERB
gujaf-284	298	32	their	their	PRON
gujaf-284	298	33	source	source	NOUN
gujaf-284	298	34	of	of	ADP
gujaf-284	298	35	finances	finance	NOUN
gujaf-284	298	36	,	,	PUNCT
gujaf-284	298	37	to	to	PART
gujaf-284	298	38	enable	enable	VERB
gujaf-284	298	39	them	they	PRON
gujaf-284	298	40	maximize	maximize	VERB
gujaf-284	298	41	the	the	DET
gujaf-284	298	42	wealth	wealth	NOUN
gujaf-284	298	43	and	and	CCONJ
gujaf-284	298	44	value	value	NOUN
gujaf-284	298	45	of	of	ADP
gujaf-284	298	46	their	their	PRON
gujaf-284	298	47	business	business	NOUN
gujaf-284	298	48	.	.	PUNCT
gujaf-284	299	1	they	they	PRON
gujaf-284	299	2	,	,	PUNCT
gujaf-284	299	3	further	far	ADV
gujaf-284	299	4	stress	stress	VERB
gujaf-284	299	5	that	that	SCONJ
gujaf-284	299	6	the	the	DET
gujaf-284	299	7	theory	theory	NOUN
gujaf-284	299	8	emphasized	emphasize	VERB
gujaf-284	299	9	that	that	SCONJ
gujaf-284	299	10	the	the	DET
gujaf-284	299	11	relationship	relationship	NOUN
gujaf-284	299	12	between	between	ADP
gujaf-284	299	13	leverage	leverage	NOUN
gujaf-284	299	14	and	and	CCONJ
gujaf-284	299	15	performance	performance	NOUN
gujaf-284	299	16	is	be	AUX
gujaf-284	299	17	negative	negative	ADJ
gujaf-284	299	18	and	and	CCONJ
gujaf-284	299	19	significant	significant	ADJ
gujaf-284	299	20	,	,	PUNCT
gujaf-284	299	21	since	since	SCONJ
gujaf-284	299	22	;	;	PUNCT
gujaf-284	299	23	high	high	ADJ
gujaf-284	299	24	profitable	profitable	ADJ
gujaf-284	299	25	firms	firm	NOUN
gujaf-284	299	26	generate	generate	VERB
gujaf-284	299	27	more	more	ADJ
gujaf-284	299	28	capitals	capital	NOUN
gujaf-284	299	29	from	from	ADP
gujaf-284	299	30	retained	retain	VERB
gujaf-284	299	31	earnings	earning	NOUN
gujaf-284	299	32	and	and	CCONJ
gujaf-284	299	33	with	with	ADP
gujaf-284	299	34	less	less	ADJ
gujaf-284	299	35	leverage	leverage	NOUN
gujaf-284	299	36	.	.	PUNCT
gujaf-284	300	1	sultan	sultan	PROPN
gujaf-284	300	2	and	and	CCONJ
gujaf-284	300	3	adam	adam	PROPN
gujaf-284	300	4	(	(	PUNCT
gujaf-284	300	5	2015	2015	NUM
gujaf-284	300	6	)	)	PUNCT
gujaf-284	300	7	discover	discover	VERB
gujaf-284	300	8	positive	positive	ADJ
gujaf-284	300	9	and	and	CCONJ
gujaf-284	300	10	significant	significant	ADJ
gujaf-284	300	11	influence	influence	NOUN
gujaf-284	300	12	between	between	ADP
gujaf-284	300	13	capital	capital	NOUN
gujaf-284	300	14	structure	structure	NOUN
gujaf-284	300	15	and	and	CCONJ
gujaf-284	300	16	performance	performance	NOUN
gujaf-284	300	17	of	of	ADP
gujaf-284	300	18	listed	list	VERB
gujaf-284	300	19	firms	firm	NOUN
gujaf-284	300	20	in	in	ADP
gujaf-284	300	21	iraq	iraq	PROPN
gujaf-284	300	22	.	.	PUNCT
gujaf-284	301	1	also	also	ADV
gujaf-284	301	2	,	,	PUNCT
gujaf-284	301	3	financial	financial	ADJ
gujaf-284	301	4	performance	performance	NOUN
gujaf-284	301	5	,	,	PUNCT
gujaf-284	301	6	and	and	CCONJ
gujaf-284	301	7	assets	asset	NOUN
gujaf-284	301	8	were	be	AUX
gujaf-284	301	9	said	say	VERB
gujaf-284	301	10	to	to	PART
gujaf-284	301	11	be	be	AUX
gujaf-284	301	12	negatively	negatively	ADV
gujaf-284	301	13	influenced	influence	VERB
gujaf-284	301	14	by	by	ADP
gujaf-284	301	15	the	the	DET
gujaf-284	301	16	capital	capital	NOUN
gujaf-284	301	17	structure	structure	NOUN
gujaf-284	301	18	of	of	ADP
gujaf-284	301	19	the	the	DET
gujaf-284	301	20	listed	list	VERB
gujaf-284	301	21	firms	firm	NOUN
gujaf-284	301	22	.	.	PUNCT
gujaf-284	302	1	therefore	therefore	ADV
gujaf-284	302	2	,	,	PUNCT
gujaf-284	302	3	these	these	DET
gujaf-284	302	4	findings	finding	NOUN
gujaf-284	302	5	concur	concur	VERB
gujaf-284	302	6	with	with	ADP
gujaf-284	302	7	the	the	DET
gujaf-284	302	8	expectations	expectation	NOUN
gujaf-284	302	9	of	of	ADP
gujaf-284	302	10	the	the	DET
gujaf-284	302	11	pecking	pecking	NOUN
gujaf-284	302	12	order	order	NOUN
gujaf-284	302	13	and	and	CCONJ
gujaf-284	302	14	signaling	signal	VERB
gujaf-284	302	15	effects	effect	NOUN
gujaf-284	302	16	of	of	ADP
gujaf-284	302	17	capital	capital	NOUN
gujaf-284	302	18	structure	structure	NOUN
gujaf-284	302	19	in	in	ADP
gujaf-284	302	20	relations	relation	NOUN
gujaf-284	302	21	to	to	PART
gujaf-284	302	22	firm	firm	VERB
gujaf-284	302	23	’s	’s	PART
gujaf-284	302	24	performance	performance	NOUN
gujaf-284	302	25	.	.	PUNCT
gujaf-284	303	1	the	the	DET
gujaf-284	303	2	bases	basis	NOUN
gujaf-284	303	3	for	for	ADP
gujaf-284	303	4	adopting	adopt	VERB
gujaf-284	303	5	the	the	DET
gujaf-284	303	6	pecking	pecking	NOUN
gujaf-284	303	7	order	order	NOUN
gujaf-284	303	8	theory	theory	NOUN
gujaf-284	303	9	as	as	ADP
gujaf-284	303	10	an	an	DET
gujaf-284	303	11	under	under	ADV
gujaf-284	303	12	-	-	PUNCT
gujaf-284	303	13	pinning	pin	VERB
gujaf-284	303	14	theory	theory	NOUN
gujaf-284	303	15	arises	arise	VERB
gujaf-284	303	16	from	from	ADP
gujaf-284	303	17	the	the	DET
gujaf-284	303	18	fact	fact	NOUN
gujaf-284	303	19	that	that	SCONJ
gujaf-284	303	20	both	both	CCONJ
gujaf-284	303	21	the	the	DET
gujaf-284	303	22	independent	independent	ADJ
gujaf-284	303	23	variables	variable	NOUN
gujaf-284	303	24	as	as	ADV
gujaf-284	303	25	well	well	ADV
gujaf-284	303	26	as	as	ADP
gujaf-284	303	27	the	the	DET
gujaf-284	303	28	dependent	dependent	ADJ
gujaf-284	303	29	variable	variable	NOUN
gujaf-284	303	30	of	of	ADP
gujaf-284	303	31	the	the	DET
gujaf-284	303	32	study	study	NOUN
gujaf-284	303	33	relate	relate	VERB
gujaf-284	303	34	to	to	ADP
gujaf-284	303	35	the	the	DET
gujaf-284	303	36	theory	theory	NOUN
gujaf-284	303	37	.	.	PUNCT
gujaf-284	304	1	since	since	SCONJ
gujaf-284	304	2	the	the	DET
gujaf-284	304	3	theory	theory	NOUN
gujaf-284	304	4	asserts	assert	VERB
gujaf-284	304	5	that	that	SCONJ
gujaf-284	304	6	as	as	SCONJ
gujaf-284	304	7	the	the	DET
gujaf-284	304	8	need	need	NOUN
gujaf-284	304	9	arises	arise	VERB
gujaf-284	304	10	for	for	SCONJ
gujaf-284	304	11	every	every	DET
gujaf-284	304	12	organization	organization	NOUN
gujaf-284	304	13	to	to	PART
gujaf-284	304	14	increase	increase	VERB
gujaf-284	304	15	its	its	PRON
gujaf-284	304	16	capital	capital	NOUN
gujaf-284	304	17	structure	structure	NOUN
gujaf-284	304	18	,	,	PUNCT
gujaf-284	304	19	internal	internal	ADJ
gujaf-284	304	20	debt	debt	NOUN
gujaf-284	304	21	financing	financing	NOUN
gujaf-284	304	22	should	should	AUX
gujaf-284	304	23	be	be	AUX
gujaf-284	304	24	considered	consider	VERB
gujaf-284	304	25	as	as	ADP
gujaf-284	304	26	the	the	DET
gujaf-284	304	27	first	first	ADJ
gujaf-284	304	28	option	option	NOUN
gujaf-284	304	29	,	,	PUNCT
gujaf-284	304	30	followed	follow	VERB
gujaf-284	304	31	by	by	ADP
gujaf-284	304	32	external	external	ADJ
gujaf-284	304	33	debt	debt	NOUN
gujaf-284	304	34	financing	financing	NOUN
gujaf-284	304	35	as	as	ADP
gujaf-284	304	36	the	the	DET
gujaf-284	304	37	second	second	ADJ
gujaf-284	304	38	option	option	NOUN
gujaf-284	304	39	and	and	CCONJ
gujaf-284	304	40	lastly	lastly	ADV
gujaf-284	304	41	the	the	DET
gujaf-284	304	42	equity	equity	NOUN
gujaf-284	304	43	financing	financing	NOUN
gujaf-284	304	44	,	,	PUNCT
gujaf-284	304	45	because	because	SCONJ
gujaf-284	304	46	,	,	PUNCT
gujaf-284	304	47	the	the	DET
gujaf-284	304	48	internal	internal	ADJ
gujaf-284	304	49	debt	debt	NOUN
gujaf-284	304	50	financing	financing	NOUN
gujaf-284	304	51	serves	serve	VERB
gujaf-284	304	52	as	as	ADP
gujaf-284	304	53	a	a	DET
gujaf-284	304	54	means	means	NOUN
gujaf-284	304	55	of	of	ADP
gujaf-284	304	56	increasing	increase	VERB
gujaf-284	304	57	managers	manager	NOUN
gujaf-284	304	58	ownership	ownership	NOUN
gujaf-284	304	59	in	in	ADP
gujaf-284	304	60	the	the	DET
gujaf-284	304	61	organization	organization	NOUN
gujaf-284	304	62	which	which	PRON
gujaf-284	304	63	by	by	ADP
gujaf-284	304	64	implication	implication	NOUN
gujaf-284	304	65	increase	increase	VERB
gujaf-284	304	66	the	the	DET
gujaf-284	304	67	managers	manager	NOUN
gujaf-284	304	68	efficiency	efficiency	NOUN
gujaf-284	304	69	in	in	ADP
gujaf-284	304	70	running	run	VERB
gujaf-284	304	71	the	the	DET
gujaf-284	304	72	affairs	affair	NOUN
gujaf-284	304	73	of	of	ADP
gujaf-284	304	74	the	the	DET
gujaf-284	304	75	organization	organization	NOUN
gujaf-284	304	76	and	and	CCONJ
gujaf-284	304	77	that	that	PRON
gujaf-284	304	78	will	will	AUX
gujaf-284	304	79	equally	equally	ADV
gujaf-284	304	80	lead	lead	VERB
gujaf-284	304	81	to	to	ADP
gujaf-284	304	82	an	an	DET
gujaf-284	304	83	increase	increase	NOUN
gujaf-284	304	84	in	in	ADP
gujaf-284	304	85	the	the	DET
gujaf-284	304	86	financial	financial	ADJ
gujaf-284	304	87	performance	performance	NOUN
gujaf-284	304	88	of	of	ADP
gujaf-284	304	89	the	the	DET
gujaf-284	304	90	organization	organization	NOUN
gujaf-284	304	91	.	.	PUNCT
gujaf-284	305	1	also	also	ADV
gujaf-284	305	2	,	,	PUNCT
gujaf-284	305	3	the	the	DET
gujaf-284	305	4	equity	equity	NOUN
gujaf-284	305	5	financing	financing	NOUN
gujaf-284	305	6	sent	send	VERB
gujaf-284	305	7	bad	bad	ADJ
gujaf-284	305	8	signal	signal	NOUN
gujaf-284	305	9	to	to	ADP
gujaf-284	305	10	potential	potential	ADJ
gujaf-284	305	11	shareholders	shareholder	NOUN
gujaf-284	305	12	as	as	SCONJ
gujaf-284	305	13	they	they	PRON
gujaf-284	305	14	may	may	AUX
gujaf-284	305	15	fill	fill	VERB
gujaf-284	305	16	that	that	SCONJ
gujaf-284	305	17	the	the	DET
gujaf-284	305	18	shares	share	NOUN
gujaf-284	305	19	were	be	AUX
gujaf-284	305	20	overpriced	overprice	VERB
gujaf-284	305	21	.	.	PUNCT
gujaf-284	306	1	hence	hence	ADV
gujaf-284	306	2	,	,	PUNCT
gujaf-284	306	3	they	they	PRON
gujaf-284	306	4	will	will	AUX
gujaf-284	306	5	not	not	PART
gujaf-284	306	6	patronize	patronize	VERB
gujaf-284	306	7	the	the	DET
gujaf-284	306	8	share	share	NOUN
gujaf-284	306	9	and	and	CCONJ
gujaf-284	306	10	the	the	DET
gujaf-284	306	11	organization	organization	NOUN
gujaf-284	306	12	may	may	AUX
gujaf-284	306	13	ultimately	ultimately	ADV
gujaf-284	306	14	reduce	reduce	VERB
gujaf-284	306	15	the	the	DET
gujaf-284	306	16	price	price	NOUN
gujaf-284	306	17	of	of	ADP
gujaf-284	306	18	the	the	DET
gujaf-284	306	19	shares	share	NOUN
gujaf-284	306	20	which	which	PRON
gujaf-284	306	21	also	also	ADV
gujaf-284	306	22	reduces	reduce	VERB
gujaf-284	306	23	the	the	DET
gujaf-284	306	24	market	market	NOUN
gujaf-284	306	25	share	share	NOUN
gujaf-284	306	26	value	value	NOUN
gujaf-284	306	27	and	and	CCONJ
gujaf-284	306	28	financial	financial	ADJ
gujaf-284	306	29	performance	performance	NOUN
gujaf-284	306	30	of	of	ADP
gujaf-284	306	31	the	the	DET
gujaf-284	306	32	gusau	gusau	ADJ
gujaf-284	306	33	journal	journal	NOUN
gujaf-284	306	34	of	of	ADP
gujaf-284	306	35	accounting	accounting	NOUN
gujaf-284	306	36	and	and	CCONJ
gujaf-284	306	37	finance	finance	NOUN
gujaf-284	306	38	,	,	PUNCT
gujaf-284	306	39	vol	vol	NOUN
gujaf-284	306	40	.	.	PROPN
gujaf-284	306	41	5	5	NUM
gujaf-284	306	42	,	,	PUNCT
gujaf-284	306	43	issue	issue	NOUN
gujaf-284	306	44	1	1	NUM
gujaf-284	306	45	,	,	PUNCT
gujaf-284	306	46	april	april	PROPN
gujaf-284	306	47	,	,	PUNCT
gujaf-284	306	48	2024	2024	NUM
gujaf-284	306	49	199	199	NUM
gujaf-284	306	50	organization	organization	NOUN
gujaf-284	306	51	.	.	PUNCT
gujaf-284	307	1	in	in	ADP
gujaf-284	307	2	this	this	DET
gujaf-284	307	3	regard	regard	NOUN
gujaf-284	307	4	,	,	PUNCT
gujaf-284	307	5	the	the	DET
gujaf-284	307	6	pecking	pecking	NOUN
gujaf-284	307	7	order	order	NOUN
gujaf-284	307	8	theory	theory	NOUN
gujaf-284	307	9	stands	stand	VERB
gujaf-284	307	10	to	to	PART
gujaf-284	307	11	anchor	anchor	VERB
gujaf-284	307	12	both	both	CCONJ
gujaf-284	307	13	the	the	DET
gujaf-284	307	14	independent	independent	ADJ
gujaf-284	307	15	and	and	CCONJ
gujaf-284	307	16	dependent	dependent	ADJ
gujaf-284	307	17	variables	variable	NOUN
gujaf-284	307	18	respectively	respectively	ADV
gujaf-284	307	19	that	that	PRON
gujaf-284	307	20	include	include	VERB
gujaf-284	307	21	long	long	ADJ
gujaf-284	307	22	term	term	NOUN
gujaf-284	307	23	debt	debt	NOUN
gujaf-284	307	24	financing	financing	NOUN
gujaf-284	307	25	,	,	PUNCT
gujaf-284	307	26	short	short	ADJ
gujaf-284	307	27	term	term	NOUN
gujaf-284	307	28	debt	debt	NOUN
gujaf-284	307	29	financing	financing	NOUN
gujaf-284	307	30	,	,	PUNCT
gujaf-284	307	31	equity	equity	NOUN
gujaf-284	307	32	financing	financing	NOUN
gujaf-284	307	33	and	and	CCONJ
gujaf-284	307	34	debt	debt	NOUN
gujaf-284	307	35	to	to	ADP
gujaf-284	307	36	equity	equity	NOUN
gujaf-284	307	37	financing	financing	NOUN
gujaf-284	307	38	.	.	PUNCT
gujaf-284	308	1	3.0	3.0	NUM
gujaf-284	308	2	methodology	methodology	NOUN
gujaf-284	308	3	a	a	DET
gujaf-284	308	4	correlational	correlational	ADJ
gujaf-284	308	5	and	and	CCONJ
gujaf-284	308	6	ex	ex	ADJ
gujaf-284	308	7	-	-	ADJ
gujaf-284	308	8	post	post	ADJ
gujaf-284	308	9	facto	facto	X
gujaf-284	308	10	research	research	NOUN
gujaf-284	308	11	design	design	NOUN
gujaf-284	308	12	is	be	AUX
gujaf-284	308	13	considered	consider	VERB
gujaf-284	308	14	suitable	suitable	ADJ
gujaf-284	308	15	for	for	ADP
gujaf-284	308	16	this	this	DET
gujaf-284	308	17	study	study	NOUN
gujaf-284	308	18	.	.	PUNCT
gujaf-284	309	1	the	the	DET
gujaf-284	309	2	correlation	correlation	NOUN
gujaf-284	309	3	will	will	AUX
gujaf-284	309	4	enable	enable	VERB
gujaf-284	309	5	the	the	DET
gujaf-284	309	6	researcher	researcher	NOUN
gujaf-284	309	7	examine	examine	VERB
gujaf-284	309	8	the	the	DET
gujaf-284	309	9	association	association	NOUN
gujaf-284	309	10	among	among	ADP
gujaf-284	309	11	the	the	DET
gujaf-284	309	12	variables	variable	NOUN
gujaf-284	309	13	of	of	ADP
gujaf-284	309	14	the	the	DET
gujaf-284	309	15	study	study	NOUN
gujaf-284	309	16	(	(	PUNCT
gujaf-284	309	17	explanatory	explanatory	ADJ
gujaf-284	309	18	and	and	CCONJ
gujaf-284	309	19	explained	explain	VERB
gujaf-284	309	20	variables	variable	NOUN
gujaf-284	309	21	)	)	PUNCT
gujaf-284	309	22	while	while	SCONJ
gujaf-284	309	23	,	,	PUNCT
gujaf-284	309	24	the	the	DET
gujaf-284	309	25	ex	ex	NOUN
gujaf-284	309	26	-	-	ADJ
gujaf-284	309	27	post	post	ADJ
gujaf-284	309	28	facto	facto	X
gujaf-284	309	29	will	will	AUX
gujaf-284	309	30	ensure	ensure	VERB
gujaf-284	309	31	the	the	DET
gujaf-284	309	32	predictability	predictability	NOUN
gujaf-284	309	33	of	of	ADP
gujaf-284	309	34	the	the	DET
gujaf-284	309	35	relationship	relationship	NOUN
gujaf-284	309	36	between	between	ADP
gujaf-284	309	37	independent	independent	ADJ
gujaf-284	309	38	variable	variable	NOUN
gujaf-284	309	39	and	and	CCONJ
gujaf-284	309	40	dependent	dependent	ADJ
gujaf-284	309	41	variable	variable	NOUN
gujaf-284	309	42	based	base	VERB
gujaf-284	309	43	on	on	ADP
gujaf-284	309	44	the	the	DET
gujaf-284	309	45	historical	historical	ADJ
gujaf-284	309	46	data	datum	NOUN
gujaf-284	309	47	or	or	CCONJ
gujaf-284	309	48	information	information	NOUN
gujaf-284	309	49	extracted	extract	VERB
gujaf-284	309	50	from	from	ADP
gujaf-284	309	51	the	the	DET
gujaf-284	309	52	financial	financial	ADJ
gujaf-284	309	53	statement	statement	NOUN
gujaf-284	309	54	of	of	ADP
gujaf-284	309	55	the	the	DET
gujaf-284	309	56	sampled	sample	VERB
gujaf-284	309	57	firms	firm	NOUN
gujaf-284	309	58	since	since	SCONJ
gujaf-284	309	59	the	the	DET
gujaf-284	309	60	central	central	ADJ
gujaf-284	309	61	objective	objective	NOUN
gujaf-284	309	62	of	of	ADP
gujaf-284	309	63	the	the	DET
gujaf-284	309	64	study	study	NOUN
gujaf-284	309	65	is	be	AUX
gujaf-284	309	66	to	to	PART
gujaf-284	309	67	examine	examine	VERB
gujaf-284	309	68	the	the	DET
gujaf-284	309	69	relationship	relationship	NOUN
gujaf-284	309	70	between	between	ADP
gujaf-284	309	71	capital	capital	NOUN
gujaf-284	309	72	structure	structure	NOUN
gujaf-284	309	73	on	on	ADP
gujaf-284	309	74	the	the	DET
gujaf-284	309	75	financial	financial	ADJ
gujaf-284	309	76	performance	performance	NOUN
gujaf-284	309	77	of	of	ADP
gujaf-284	309	78	listed	list	VERB
gujaf-284	309	79	ict	ict	NOUN
gujaf-284	309	80	firms	firm	NOUN
gujaf-284	309	81	in	in	ADP
gujaf-284	309	82	nigeria	nigeria	PROPN
gujaf-284	309	83	.	.	PUNCT
gujaf-284	310	1	the	the	DET
gujaf-284	310	2	population	population	NOUN
gujaf-284	310	3	of	of	ADP
gujaf-284	310	4	the	the	DET
gujaf-284	310	5	study	study	NOUN
gujaf-284	310	6	comprise	comprise	NOUN
gujaf-284	310	7	of	of	ADP
gujaf-284	310	8	nine	nine	NUM
gujaf-284	310	9	(	(	PUNCT
gujaf-284	310	10	9	9	NUM
gujaf-284	310	11	)	)	PUNCT
gujaf-284	310	12	listed	list	VERB
gujaf-284	310	13	ict	ict	NOUN
gujaf-284	310	14	firms	firm	NOUN
gujaf-284	310	15	in	in	ADP
gujaf-284	310	16	nigeria	nigeria	PROPN
gujaf-284	310	17	as	as	ADP
gujaf-284	310	18	at	at	ADP
gujaf-284	310	19	2023	2023	NUM
gujaf-284	310	20	.	.	PUNCT
gujaf-284	311	1	and	and	CCONJ
gujaf-284	311	2	census	census	NOUN
gujaf-284	311	3	sampling	sampling	NOUN
gujaf-284	311	4	technique	technique	NOUN
gujaf-284	311	5	is	be	AUX
gujaf-284	311	6	considered	consider	VERB
gujaf-284	311	7	suitable	suitable	ADJ
gujaf-284	311	8	for	for	ADP
gujaf-284	311	9	the	the	DET
gujaf-284	311	10	study	study	NOUN
gujaf-284	311	11	where	where	SCONJ
gujaf-284	311	12	all	all	DET
gujaf-284	311	13	the	the	DET
gujaf-284	311	14	9	9	NUM
gujaf-284	311	15	listed	list	VERB
gujaf-284	311	16	ict	ict	NOUN
gujaf-284	311	17	firms	firm	NOUN
gujaf-284	311	18	were	be	AUX
gujaf-284	311	19	selected	select	VERB
gujaf-284	311	20	.	.	PUNCT
gujaf-284	312	1	the	the	DET
gujaf-284	312	2	table	table	NOUN
gujaf-284	312	3	1	1	NUM
gujaf-284	312	4	shows	show	VERB
gujaf-284	312	5	the	the	DET
gujaf-284	312	6	population	population	NOUN
gujaf-284	312	7	and	and	CCONJ
gujaf-284	312	8	sample	sample	NOUN
gujaf-284	312	9	size	size	NOUN
gujaf-284	312	10	for	for	ADP
gujaf-284	312	11	the	the	DET
gujaf-284	312	12	study	study	NOUN
gujaf-284	312	13	:	:	PUNCT
gujaf-284	312	14	table	table	NOUN
gujaf-284	312	15	1	1	NUM
gujaf-284	312	16	population	population	NOUN
gujaf-284	312	17	and	and	CCONJ
gujaf-284	312	18	sample	sample	NOUN
gujaf-284	312	19	size	size	NOUN
gujaf-284	312	20	of	of	ADP
gujaf-284	312	21	the	the	DET
gujaf-284	312	22	study	study	NOUN
gujaf-284	312	23	s	s	PART
gujaf-284	312	24	/	/	SYM
gujaf-284	312	25	n	n	CCONJ
gujaf-284	312	26	study	study	NOUN
gujaf-284	312	27	population	population	NOUN
gujaf-284	312	28	(	(	PUNCT
gujaf-284	312	29	9	9	X
gujaf-284	312	30	)	)	PUNCT
gujaf-284	312	31	sample	sample	NOUN
gujaf-284	312	32	selected	select	VERB
gujaf-284	312	33	(	(	PUNCT
gujaf-284	312	34	9	9	NUM
gujaf-284	312	35	)	)	SYM
gujaf-284	312	36	1	1	NUM
gujaf-284	312	37	airtel	airtel	PROPN
gujaf-284	312	38	africa	africa	PROPN
gujaf-284	312	39	plc	plc	PROPN
gujaf-284	312	40	airtel	airtel	PROPN
gujaf-284	312	41	africa	africa	PROPN
gujaf-284	312	42	plc	plc	PROPN
gujaf-284	312	43	2	2	PROPN
gujaf-284	312	44	bricklinks	bricklinks	PROPN
gujaf-284	312	45	africa	africa	PROPN
gujaf-284	312	46	plc	plc	PROPN
gujaf-284	312	47	bricklinks	bricklinks	PROPN
gujaf-284	312	48	africa	africa	PROPN
gujaf-284	312	49	plc	plc	PROPN
gujaf-284	312	50	3	3	NUM
gujaf-284	312	51	charms	charms	PROPN
gujaf-284	312	52	holdings	holding	NOUN
gujaf-284	312	53	company	company	PROPN
gujaf-284	312	54	plc	plc	PROPN
gujaf-284	312	55	charms	charms	PROPN
gujaf-284	312	56	holdings	holdings	PROPN
gujaf-284	312	57	company	company	PROPN
gujaf-284	312	58	plc	plc	PROPN
gujaf-284	312	59	4	4	NUM
gujaf-284	312	60	courteville	courteville	NOUN
gujaf-284	312	61	business	business	NOUN
gujaf-284	312	62	solution	solution	PROPN
gujaf-284	312	63	plc	plc	PROPN
gujaf-284	312	64	courteville	courteville	PROPN
gujaf-284	312	65	business	business	PROPN
gujaf-284	312	66	solution	solution	PROPN
gujaf-284	312	67	plc	plc	PROPN
gujaf-284	312	68	5	5	NUM
gujaf-284	312	69	cwg	cwg	PROPN
gujaf-284	312	70	plc	plc	PROPN
gujaf-284	312	71	cwg	cwg	PROPN
gujaf-284	312	72	plc	plc	PROPN
gujaf-284	312	73	6	6	NUM
gujaf-284	312	74	e	e	PROPN
gujaf-284	312	75	tranzact	tranzact	PROPN
gujaf-284	312	76	international	international	PROPN
gujaf-284	312	77	plc	plc	PROPN
gujaf-284	312	78	e	e	PROPN
gujaf-284	312	79	tranzact	tranzact	PROPN
gujaf-284	312	80	international	international	PROPN
gujaf-284	312	81	plc	plc	PROPN
gujaf-284	312	82	7	7	NUM
gujaf-284	312	83	mtn	mtn	PROPN
gujaf-284	312	84	nigeria	nigeria	PROPN
gujaf-284	312	85	plc	plc	PROPN
gujaf-284	312	86	mtn	mtn	PROPN
gujaf-284	312	87	nigeria	nigeria	PROPN
gujaf-284	312	88	plc	plc	PROPN
gujaf-284	312	89	8	8	PROPN
gujaf-284	312	90	ncr	ncr	PROPN
gujaf-284	312	91	nigeria	nigeria	PROPN
gujaf-284	312	92	plc	plc	PROPN
gujaf-284	312	93	ncr	ncr	PROPN
gujaf-284	312	94	nigeria	nigeria	PROPN
gujaf-284	312	95	plc	plc	PROPN
gujaf-284	312	96	9	9	NUM
gujaf-284	312	97	omatek	omatek	PROPN
gujaf-284	312	98	venture	venture	PROPN
gujaf-284	312	99	plc	plc	PROPN
gujaf-284	312	100	omatek	omatek	PROPN
gujaf-284	312	101	venture	venture	PROPN
gujaf-284	312	102	plc	plc	PROPN
gujaf-284	312	103	sources	source	NOUN
gujaf-284	312	104	:	:	PUNCT
gujaf-284	312	105	field	field	NOUN
gujaf-284	312	106	work	work	NOUN
gujaf-284	312	107	(	(	PUNCT
gujaf-284	312	108	2023	2023	NUM
gujaf-284	312	109	)	)	PUNCT
gujaf-284	312	110	the	the	DET
gujaf-284	312	111	study	study	NOUN
gujaf-284	312	112	used	use	VERB
gujaf-284	312	113	secondary	secondary	ADJ
gujaf-284	312	114	data	datum	NOUN
gujaf-284	312	115	from	from	ADP
gujaf-284	312	116	the	the	DET
gujaf-284	312	117	audited	audit	VERB
gujaf-284	312	118	financial	financial	ADJ
gujaf-284	312	119	statement	statement	NOUN
gujaf-284	312	120	of	of	ADP
gujaf-284	312	121	listed	list	VERB
gujaf-284	312	122	ict	ict	NOUN
gujaf-284	312	123	firms	firm	NOUN
gujaf-284	312	124	in	in	ADP
gujaf-284	312	125	nigerian	nigerian	ADJ
gujaf-284	312	126	stock	stock	NOUN
gujaf-284	312	127	exchange	exchange	PROPN
gujaf-284	312	128	as	as	ADP
gujaf-284	312	129	the	the	DET
gujaf-284	312	130	sampled	sample	VERB
gujaf-284	312	131	firms	firm	NOUN
gujaf-284	312	132	for	for	ADP
gujaf-284	312	133	the	the	DET
gujaf-284	312	134	period	period	NOUN
gujaf-284	312	135	of	of	ADP
gujaf-284	312	136	10	10	NUM
gujaf-284	312	137	years	year	NOUN
gujaf-284	312	138	(	(	PUNCT
gujaf-284	312	139	20132022	20132022	NUM
gujaf-284	312	140	)	)	PUNCT
gujaf-284	312	141	.	.	PUNCT
gujaf-284	313	1	multiple	multiple	ADJ
gujaf-284	313	2	regressions	regression	NOUN
gujaf-284	313	3	models	model	NOUN
gujaf-284	313	4	based	base	VERB
gujaf-284	313	5	on	on	ADP
gujaf-284	313	6	ordinary	ordinary	ADJ
gujaf-284	313	7	least	least	ADJ
gujaf-284	313	8	square	square	NOUN
gujaf-284	313	9	has	have	AUX
gujaf-284	313	10	been	be	AUX
gujaf-284	313	11	employed	employ	VERB
gujaf-284	313	12	for	for	ADP
gujaf-284	313	13	the	the	DET
gujaf-284	313	14	analysis	analysis	NOUN
gujaf-284	313	15	of	of	ADP
gujaf-284	313	16	the	the	DET
gujaf-284	313	17	data	datum	NOUN
gujaf-284	313	18	collected	collect	VERB
gujaf-284	313	19	through	through	ADP
gujaf-284	313	20	stata	stata	NOUN
gujaf-284	313	21	13	13	NUM
gujaf-284	313	22	version	version	NOUN
gujaf-284	313	23	.	.	PUNCT
gujaf-284	314	1	gusau	gusau	ADJ
gujaf-284	314	2	journal	journal	PROPN
gujaf-284	314	3	of	of	ADP
gujaf-284	314	4	accounting	accounting	NOUN
gujaf-284	314	5	and	and	CCONJ
gujaf-284	314	6	finance	finance	NOUN
gujaf-284	314	7	,	,	PUNCT
gujaf-284	314	8	vol	vol	NOUN
gujaf-284	314	9	.	.	PROPN
gujaf-284	314	10	5	5	NUM
gujaf-284	314	11	,	,	PUNCT
gujaf-284	314	12	issue	issue	NOUN
gujaf-284	314	13	1	1	NUM
gujaf-284	314	14	,	,	PUNCT
gujaf-284	314	15	april	april	PROPN
gujaf-284	314	16	,	,	PUNCT
gujaf-284	314	17	2024	2024	NUM
gujaf-284	314	18	200	200	NUM
gujaf-284	314	19	moreover	moreover	ADV
gujaf-284	314	20	,	,	PUNCT
gujaf-284	314	21	variety	variety	NOUN
gujaf-284	314	22	of	of	ADP
gujaf-284	314	23	data	datum	NOUN
gujaf-284	314	24	diagnose	diagnose	NOUN
gujaf-284	314	25	tests	test	NOUN
gujaf-284	314	26	were	be	AUX
gujaf-284	314	27	also	also	ADV
gujaf-284	314	28	conducted	conduct	VERB
gujaf-284	314	29	,	,	PUNCT
gujaf-284	314	30	as	as	ADV
gujaf-284	314	31	well	well	ADV
gujaf-284	314	32	as	as	ADP
gujaf-284	314	33	the	the	DET
gujaf-284	314	34	regression	regression	NOUN
gujaf-284	314	35	and	and	CCONJ
gujaf-284	314	36	post	post	VERB
gujaf-284	314	37	regression	regression	NOUN
gujaf-284	314	38	test	test	NOUN
gujaf-284	314	39	respectively	respectively	ADV
gujaf-284	314	40	.	.	PUNCT
gujaf-284	315	1	variable	variable	ADJ
gujaf-284	315	2	measurement	measurement	NOUN
gujaf-284	315	3	and	and	CCONJ
gujaf-284	315	4	model	model	NOUN
gujaf-284	315	5	specification	specification	NOUN
gujaf-284	315	6	the	the	DET
gujaf-284	315	7	study	study	NOUN
gujaf-284	315	8	will	will	AUX
gujaf-284	315	9	consider	consider	VERB
gujaf-284	315	10	all	all	DET
gujaf-284	315	11	the	the	DET
gujaf-284	315	12	9	9	NUM
gujaf-284	315	13	listed	list	VERB
gujaf-284	315	14	ict	ict	NOUN
gujaf-284	315	15	firms	firm	NOUN
gujaf-284	315	16	in	in	ADP
gujaf-284	315	17	nigeria	nigeria	PROPN
gujaf-284	315	18	as	as	SCONJ
gujaf-284	315	19	sampled	sample	VERB
gujaf-284	315	20	in	in	ADP
gujaf-284	315	21	table	table	NOUN
gujaf-284	315	22	1	1	NUM
gujaf-284	315	23	for	for	ADP
gujaf-284	315	24	the	the	DET
gujaf-284	315	25	periods	period	NOUN
gujaf-284	315	26	between	between	ADP
gujaf-284	315	27	(	(	PUNCT
gujaf-284	315	28	2013	2013	NUM
gujaf-284	315	29	-	-	SYM
gujaf-284	315	30	2022	2022	NUM
gujaf-284	315	31	)	)	PUNCT
gujaf-284	315	32	.	.	PUNCT
gujaf-284	316	1	the	the	DET
gujaf-284	316	2	formula	formula	NOUN
gujaf-284	316	3	used	use	VERB
gujaf-284	316	4	in	in	ADP
gujaf-284	316	5	measuring	measure	VERB
gujaf-284	316	6	the	the	DET
gujaf-284	316	7	variables	variable	NOUN
gujaf-284	316	8	of	of	ADP
gujaf-284	316	9	the	the	DET
gujaf-284	316	10	study	study	NOUN
gujaf-284	316	11	were	be	AUX
gujaf-284	316	12	presented	present	VERB
gujaf-284	316	13	in	in	ADP
gujaf-284	316	14	the	the	DET
gujaf-284	316	15	table	table	NOUN
gujaf-284	316	16	2	2	NUM
gujaf-284	316	17	:	:	PUNCT
gujaf-284	316	18	table	table	NOUN
gujaf-284	316	19	2	2	NUM
gujaf-284	316	20	variable	variable	ADJ
gujaf-284	316	21	measurement	measurement	NOUN
gujaf-284	316	22	variables	variable	VERB
gujaf-284	316	23	acronyms	acronyms	PROPN
gujaf-284	316	24	variables	variable	NOUN
gujaf-284	316	25	measurement	measurement	NOUN
gujaf-284	316	26	sources	source	NOUN
gujaf-284	316	27	dependent	dependent	ADJ
gujaf-284	316	28	variable	variable	ADJ
gujaf-284	316	29	return	return	NOUN
gujaf-284	316	30	on	on	ADP
gujaf-284	316	31	assets	asset	NOUN
gujaf-284	316	32	(	(	PUNCT
gujaf-284	316	33	roa	roa	NOUN
gujaf-284	316	34	)	)	PUNCT
gujaf-284	316	35	profit	profit	NOUN
gujaf-284	316	36	before	before	ADP
gujaf-284	316	37	interest	interest	NOUN
gujaf-284	316	38	and	and	CCONJ
gujaf-284	316	39	tax/	tax/	PRON
gujaf-284	316	40	total	total	ADJ
gujaf-284	316	41	assets	asset	NOUN
gujaf-284	316	42	.	.	PUNCT
gujaf-284	317	1	menacer	menacer	NOUN
gujaf-284	317	2	(	(	PUNCT
gujaf-284	317	3	2014	2014	NUM
gujaf-284	317	4	)	)	PUNCT
gujaf-284	317	5	,	,	PUNCT
gujaf-284	317	6	yahaya	yahaya	PROPN
gujaf-284	317	7	&	&	CCONJ
gujaf-284	317	8	lamidi	lamidi	PROPN
gujaf-284	317	9	(	(	PUNCT
gujaf-284	317	10	2015	2015	NUM
gujaf-284	317	11	)	)	PUNCT
gujaf-284	317	12	,	,	PUNCT
gujaf-284	317	13	anarfo	anarfo	ADP
gujaf-284	317	14	(	(	PUNCT
gujaf-284	317	15	2015	2015	NUM
gujaf-284	317	16	)	)	PUNCT
gujaf-284	317	17	independent	independent	ADJ
gujaf-284	317	18	variables	variable	NOUN
gujaf-284	317	19	short	short	ADJ
gujaf-284	317	20	term	term	NOUN
gujaf-284	317	21	debt	debt	NOUN
gujaf-284	317	22	financial	financial	ADJ
gujaf-284	317	23	ratio	ratio	NOUN
gujaf-284	317	24	short	short	ADJ
gujaf-284	317	25	term	term	NOUN
gujaf-284	317	26	debt	debt	NOUN
gujaf-284	317	27	/total	/total	PUNCT
gujaf-284	318	1	assets	asset	NOUN
gujaf-284	318	2	addae	addae	VERB
gujaf-284	318	3	et	et	PROPN
gujaf-284	318	4	al	al	PROPN
gujaf-284	318	5	(	(	PUNCT
gujaf-284	318	6	2013	2013	NUM
gujaf-284	318	7	)	)	PUNCT
gujaf-284	318	8	,	,	PUNCT
gujaf-284	318	9	goyal	goyal	PROPN
gujaf-284	318	10	(	(	PUNCT
gujaf-284	318	11	2013	2013	NUM
gujaf-284	318	12	)	)	PUNCT
gujaf-284	318	13	,	,	PUNCT
gujaf-284	318	14	olayiwola	olayiwola	NOUN
gujaf-284	318	15	(	(	PUNCT
gujaf-284	318	16	2014	2014	NUM
gujaf-284	318	17	)	)	PUNCT
gujaf-284	318	18	&	&	CCONJ
gujaf-284	318	19	hailu	hailu	PROPN
gujaf-284	318	20	(	(	PUNCT
gujaf-284	318	21	2015	2015	NUM
gujaf-284	318	22	)	)	PUNCT
gujaf-284	318	23	equity	equity	NOUN
gujaf-284	318	24	financing	financing	NOUN
gujaf-284	318	25	ratio	ratio	NOUN
gujaf-284	318	26	(	(	PUNCT
gujaf-284	318	27	efr	efr	PROPN
gujaf-284	318	28	)	)	PUNCT
gujaf-284	318	29	total	total	ADJ
gujaf-284	318	30	equity	equity	NOUN
gujaf-284	318	31	/	/	SYM
gujaf-284	318	32	total	total	ADJ
gujaf-284	318	33	assets	asset	NOUN
gujaf-284	318	34	.	.	PUNCT
gujaf-284	319	1	ng’ang’a	ng’ang’a	NOUN
gujaf-284	319	2	(	(	PUNCT
gujaf-284	319	3	2013	2013	NUM
gujaf-284	319	4	)	)	PUNCT
gujaf-284	319	5	,	,	PUNCT
gujaf-284	319	6	esiemogie	esiemogie	X
gujaf-284	319	7	,	,	PUNCT
gujaf-284	319	8	et	et	PROPN
gujaf-284	319	9	al	al	PROPN
gujaf-284	319	10	(	(	PUNCT
gujaf-284	319	11	2014	2014	NUM
gujaf-284	319	12	)	)	PUNCT
gujaf-284	319	13	sultan	sultan	PROPN
gujaf-284	319	14	&	&	CCONJ
gujaf-284	319	15	adam	adam	PROPN
gujaf-284	319	16	(	(	PUNCT
gujaf-284	319	17	2015	2015	NUM
gujaf-284	319	18	)	)	PUNCT
gujaf-284	319	19	debt	debt	NOUN
gujaf-284	319	20	to	to	ADP
gujaf-284	319	21	equity	equity	NOUN
gujaf-284	319	22	financing	financing	NOUN
gujaf-284	319	23	ratio	ratio	NOUN
gujaf-284	319	24	(	(	PUNCT
gujaf-284	319	25	def	def	ADJ
gujaf-284	319	26	)	)	PUNCT
gujaf-284	319	27	total	total	NOUN
gujaf-284	319	28	debts/	debts/	NUM
gujaf-284	319	29	total	total	ADJ
gujaf-284	319	30	equity	equity	NOUN
gujaf-284	319	31	.	.	PUNCT
gujaf-284	320	1	ng’ang’a	ng’ang’a	NOUN
gujaf-284	320	2	(	(	PUNCT
gujaf-284	320	3	2013	2013	NUM
gujaf-284	320	4	)	)	PUNCT
gujaf-284	320	5	,	,	PUNCT
gujaf-284	320	6	rafiu	rafiu	PROPN
gujaf-284	320	7	&	&	CCONJ
gujaf-284	320	8	john	john	PROPN
gujaf-284	320	9	(	(	PUNCT
gujaf-284	320	10	2014	2014	NUM
gujaf-284	320	11	)	)	PUNCT
gujaf-284	320	12	and	and	CCONJ
gujaf-284	320	13	foyeke	foyeke	PROPN
gujaf-284	320	14	et	et	PROPN
gujaf-284	320	15	al	al	PROPN
gujaf-284	320	16	(	(	PUNCT
gujaf-284	320	17	2016	2016	NUM
gujaf-284	320	18	)	)	PUNCT
gujaf-284	320	19	firm	firm	NOUN
gujaf-284	320	20	’s	’s	PART
gujaf-284	320	21	size	size	NOUN
gujaf-284	320	22	(	(	PUNCT
gujaf-284	320	23	fsz	fsz	NOUN
gujaf-284	320	24	)	)	PUNCT
gujaf-284	320	25	natural	natural	ADJ
gujaf-284	320	26	log	log	NOUN
gujaf-284	320	27	of	of	ADP
gujaf-284	320	28	total	total	ADJ
gujaf-284	320	29	assets	asset	NOUN
gujaf-284	320	30	opoku	opoku	NOUN
gujaf-284	320	31	,	,	PUNCT
gujaf-284	320	32	adu	adu	PROPN
gujaf-284	320	33	and	and	CCONJ
gujaf-284	320	34	anarfi	anarfi	PROPN
gujaf-284	320	35	(	(	PUNCT
gujaf-284	320	36	2013	2013	NUM
gujaf-284	320	37	)	)	PUNCT
gujaf-284	320	38	rajha	rajha	NOUN
gujaf-284	320	39	and	and	CCONJ
gujaf-284	320	40	alslehat	alslehat	NOUN
gujaf-284	320	41	(	(	PUNCT
gujaf-284	320	42	2014	2014	NUM
gujaf-284	320	43	)	)	PUNCT
gujaf-284	320	44	source	source	NOUN
gujaf-284	320	45	;	;	PUNCT
gujaf-284	320	46	authors	author	NOUN
gujaf-284	320	47	compilation	compilation	VERB
gujaf-284	320	48	from	from	ADP
gujaf-284	320	49	various	various	ADJ
gujaf-284	320	50	literatures	literature	NOUN
gujaf-284	320	51	,	,	PUNCT
gujaf-284	320	52	2023	2023	NUM
gujaf-284	320	53	.	.	PUNCT
gujaf-284	321	1	model	model	NOUN
gujaf-284	321	2	specifications	specification	NOUN
gujaf-284	321	3	in	in	ADP
gujaf-284	321	4	order	order	NOUN
gujaf-284	321	5	to	to	PART
gujaf-284	321	6	examine	examine	VERB
gujaf-284	321	7	the	the	DET
gujaf-284	321	8	effect	effect	NOUN
gujaf-284	321	9	of	of	ADP
gujaf-284	321	10	capital	capital	NOUN
gujaf-284	321	11	structure	structure	NOUN
gujaf-284	321	12	on	on	ADP
gujaf-284	321	13	the	the	DET
gujaf-284	321	14	financial	financial	ADJ
gujaf-284	321	15	performance	performance	NOUN
gujaf-284	321	16	of	of	ADP
gujaf-284	321	17	ict	ict	PROPN
gujaf-284	321	18	in	in	ADP
gujaf-284	321	19	nigeria	nigeria	PROPN
gujaf-284	321	20	,	,	PUNCT
gujaf-284	321	21	using	use	VERB
gujaf-284	321	22	a	a	DET
gujaf-284	321	23	modified	modified	ADJ
gujaf-284	321	24	model	model	NOUN
gujaf-284	321	25	of	of	ADP
gujaf-284	321	26	oke	oke	NOUN
gujaf-284	321	27	and	and	CCONJ
gujaf-284	321	28	afolabi	afolabi	NOUN
gujaf-284	321	29	(	(	PUNCT
gujaf-284	321	30	2010	2010	NUM
gujaf-284	321	31	)	)	PUNCT
gujaf-284	321	32	.	.	PUNCT
gujaf-284	322	1	the	the	DET
gujaf-284	322	2	panel	panel	NOUN
gujaf-284	322	3	model	model	NOUN
gujaf-284	322	4	of	of	ADP
gujaf-284	322	5	the	the	DET
gujaf-284	322	6	study	study	NOUN
gujaf-284	322	7	is	be	AUX
gujaf-284	322	8	specified	specify	VERB
gujaf-284	322	9	thus	thus	ADV
gujaf-284	322	10	:	:	PUNCT
gujaf-284	322	11	roa	roa	NOUN
gujaf-284	322	12	𝑖𝑡	𝑖𝑡	NOUN
gujaf-284	322	13	=	=	SYM
gujaf-284	322	14	𝛽0𝑖𝑡	𝛽0𝑖𝑡	PUNCT
gujaf-284	322	15	+	+	CCONJ
gujaf-284	322	16	𝛽1ltd𝑖𝑡	𝛽1ltd𝑖𝑡	ADJ
gujaf-284	322	17	+	+	CCONJ
gujaf-284	322	18	𝛽2std𝑖𝑡	𝛽2std𝑖𝑡	NUM
gujaf-284	322	19	+	+	CCONJ
gujaf-284	322	20	𝛽3eqt𝑖𝑡	𝛽3eqt𝑖𝑡	ADJ
gujaf-284	322	21	+	+	CCONJ
gujaf-284	322	22	𝛽4dte𝑖𝑡	𝛽4dte𝑖𝑡	NOUN
gujaf-284	322	23	+	+	NOUN
gujaf-284	322	24	𝛽5fsz𝑖𝑡	𝛽5fsz𝑖𝑡	NOUN
gujaf-284	322	25	+	+	ADJ
gujaf-284	322	26	𝜀𝑖𝑡	𝜀𝑖𝑡	VERB
gujaf-284	322	27	gusau	gusau	ADJ
gujaf-284	322	28	journal	journal	NOUN
gujaf-284	322	29	of	of	ADP
gujaf-284	322	30	accounting	accounting	NOUN
gujaf-284	322	31	and	and	CCONJ
gujaf-284	322	32	finance	finance	NOUN
gujaf-284	322	33	,	,	PUNCT
gujaf-284	322	34	vol	vol	NOUN
gujaf-284	322	35	.	.	PROPN
gujaf-284	322	36	5	5	NUM
gujaf-284	322	37	,	,	PUNCT
gujaf-284	322	38	issue	issue	NOUN
gujaf-284	322	39	1	1	NUM
gujaf-284	322	40	,	,	PUNCT
gujaf-284	322	41	april	april	PROPN
gujaf-284	322	42	,	,	PUNCT
gujaf-284	322	43	2024	2024	NUM
gujaf-284	322	44	201	201	NUM
gujaf-284	322	45	whereas	whereas	SCONJ
gujaf-284	322	46	:	:	PUNCT
gujaf-284	322	47	roa	roa	PROPN
gujaf-284	322	48	=	=	PUNCT
gujaf-284	322	49	return	return	VERB
gujaf-284	322	50	on	on	ADP
gujaf-284	322	51	assets	asset	NOUN
gujaf-284	322	52	i	i	PRON
gujaf-284	322	53	=	=	NOUN
gujaf-284	322	54	firms	firm	NOUN
gujaf-284	322	55	t	t	NOUN
gujaf-284	322	56	=	=	SYM
gujaf-284	322	57	times	time	NOUN
gujaf-284	322	58	𝛽0	𝛽0	NOUN
gujaf-284	322	59	=	=	SYM
gujaf-284	322	60	intercept	intercept	NOUN
gujaf-284	322	61	𝛽1𝛽	𝛽1𝛽	NUM
gujaf-284	322	62	5	5	NUM
gujaf-284	322	63	=	=	NOUN
gujaf-284	322	64	coefficient	coefficient	NOUN
gujaf-284	322	65	of	of	ADP
gujaf-284	322	66	the	the	DET
gujaf-284	322	67	explanatory	explanatory	ADJ
gujaf-284	322	68	variable	variable	PROPN
gujaf-284	322	69	ltd	ltd	PROPN
gujaf-284	322	70	=	=	SYM
gujaf-284	322	71	long	long	ADJ
gujaf-284	322	72	term	term	NOUN
gujaf-284	322	73	debt	debt	NOUN
gujaf-284	322	74	ratio	ratio	NOUN
gujaf-284	322	75	over	over	ADP
gujaf-284	322	76	the	the	DET
gujaf-284	322	77	period	period	NOUN
gujaf-284	322	78	std	std	NOUN
gujaf-284	322	79	=	=	SYM
gujaf-284	322	80	short	short	ADJ
gujaf-284	322	81	term	term	NOUN
gujaf-284	322	82	debt	debt	NOUN
gujaf-284	322	83	ratio	ratio	NOUN
gujaf-284	322	84	over	over	ADP
gujaf-284	322	85	the	the	DET
gujaf-284	322	86	period	period	NOUN
gujaf-284	322	87	eqt	eqt	PROPN
gujaf-284	322	88	=	=	NOUN
gujaf-284	322	89	equity	equity	NOUN
gujaf-284	322	90	financing	financing	NOUN
gujaf-284	322	91	ratio	ratio	NOUN
gujaf-284	322	92	over	over	ADP
gujaf-284	322	93	the	the	DET
gujaf-284	322	94	period	period	NOUN
gujaf-284	322	95	dte	dte	X
gujaf-284	322	96	=	=	PUNCT
gujaf-284	322	97	debt	debt	NOUN
gujaf-284	322	98	to	to	ADP
gujaf-284	322	99	equity	equity	NOUN
gujaf-284	322	100	financing	financing	NOUN
gujaf-284	322	101	ratio	ratio	NOUN
gujaf-284	322	102	over	over	ADP
gujaf-284	322	103	the	the	DET
gujaf-284	322	104	period	period	NOUN
gujaf-284	322	105	fsz	fsz	NOUN
gujaf-284	322	106	=	=	SYM
gujaf-284	322	107	firm	firm	ADJ
gujaf-284	322	108	size	size	NOUN
gujaf-284	322	109	𝜀	𝜀	NOUN
gujaf-284	322	110	=	=	NOUN
gujaf-284	322	111	error	error	NOUN
gujaf-284	322	112	term	term	NOUN
gujaf-284	322	113	of	of	ADP
gujaf-284	322	114	the	the	DET
gujaf-284	322	115	model	model	NOUN
gujaf-284	322	116	results	result	NOUN
gujaf-284	322	117	and	and	CCONJ
gujaf-284	322	118	discussion	discussion	NOUN
gujaf-284	322	119	this	this	DET
gujaf-284	322	120	chapter	chapter	NOUN
gujaf-284	322	121	presents	present	VERB
gujaf-284	322	122	the	the	DET
gujaf-284	322	123	descriptive	descriptive	ADJ
gujaf-284	322	124	statistics	statistic	NOUN
gujaf-284	322	125	and	and	CCONJ
gujaf-284	322	126	regression	regression	NOUN
gujaf-284	322	127	result	result	NOUN
gujaf-284	322	128	of	of	ADP
gujaf-284	322	129	the	the	DET
gujaf-284	322	130	study	study	NOUN
gujaf-284	322	131	.	.	PUNCT
gujaf-284	323	1	also	also	ADV
gujaf-284	323	2	,	,	PUNCT
gujaf-284	323	3	the	the	DET
gujaf-284	323	4	chapter	chapter	NOUN
gujaf-284	323	5	discusses	discuss	VERB
gujaf-284	323	6	the	the	DET
gujaf-284	323	7	various	various	ADJ
gujaf-284	323	8	robustness	robustness	NOUN
gujaf-284	323	9	tests	test	NOUN
gujaf-284	323	10	conducted	conduct	VERB
gujaf-284	323	11	for	for	ADP
gujaf-284	323	12	the	the	DET
gujaf-284	323	13	purpose	purpose	NOUN
gujaf-284	323	14	of	of	ADP
gujaf-284	323	15	ensuring	ensure	VERB
gujaf-284	323	16	that	that	SCONJ
gujaf-284	323	17	the	the	DET
gujaf-284	323	18	sampled	sample	VERB
gujaf-284	323	19	data	data	NOUN
gujaf-284	323	20	meets	meet	VERB
gujaf-284	323	21	the	the	DET
gujaf-284	323	22	assumptions	assumption	NOUN
gujaf-284	323	23	of	of	ADP
gujaf-284	323	24	the	the	DET
gujaf-284	323	25	regression	regression	NOUN
gujaf-284	323	26	analysis	analysis	NOUN
gujaf-284	323	27	.	.	PUNCT
gujaf-284	324	1	the	the	DET
gujaf-284	324	2	chapter	chapter	NOUN
gujaf-284	324	3	ends	end	VERB
gujaf-284	324	4	by	by	ADP
gujaf-284	324	5	discussing	discuss	VERB
gujaf-284	324	6	result	result	NOUN
gujaf-284	324	7	of	of	ADP
gujaf-284	324	8	the	the	DET
gujaf-284	324	9	study	study	NOUN
gujaf-284	324	10	,	,	PUNCT
gujaf-284	324	11	key	key	ADJ
gujaf-284	324	12	findings	finding	NOUN
gujaf-284	324	13	and	and	CCONJ
gujaf-284	324	14	policy	policy	NOUN
gujaf-284	324	15	implications	implication	NOUN
gujaf-284	324	16	of	of	ADP
gujaf-284	324	17	the	the	DET
gujaf-284	324	18	findings	finding	NOUN
gujaf-284	324	19	.	.	PUNCT
gujaf-284	325	1	descriptive	descriptive	ADJ
gujaf-284	325	2	statistics	statistic	NOUN
gujaf-284	325	3	the	the	DET
gujaf-284	325	4	descriptive	descriptive	ADJ
gujaf-284	325	5	statistics	statistic	NOUN
gujaf-284	325	6	is	be	AUX
gujaf-284	325	7	presented	present	VERB
gujaf-284	325	8	in	in	ADP
gujaf-284	325	9	table	table	NOUN
gujaf-284	325	10	4.1	4.1	NUM
gujaf-284	325	11	.	.	PUNCT
gujaf-284	326	1	the	the	DET
gujaf-284	326	2	calculated	calculated	ADJ
gujaf-284	326	3	minimum	minimum	ADJ
gujaf-284	326	4	,	,	PUNCT
gujaf-284	326	5	maximum	maximum	ADJ
gujaf-284	326	6	,	,	PUNCT
gujaf-284	326	7	mean	mean	ADJ
gujaf-284	326	8	,	,	PUNCT
gujaf-284	326	9	standard	standard	ADJ
gujaf-284	326	10	deviations	deviation	NOUN
gujaf-284	326	11	of	of	ADP
gujaf-284	326	12	the	the	DET
gujaf-284	326	13	variables	variable	NOUN
gujaf-284	326	14	used	use	VERB
gujaf-284	326	15	in	in	ADP
gujaf-284	326	16	the	the	DET
gujaf-284	326	17	study	study	NOUN
gujaf-284	326	18	are	be	AUX
gujaf-284	326	19	presented	present	VERB
gujaf-284	326	20	.	.	PUNCT
gujaf-284	327	1	table	table	NOUN
gujaf-284	327	2	3	3	NUM
gujaf-284	327	3	descriptive	descriptive	ADJ
gujaf-284	327	4	statistic	statistic	NOUN
gujaf-284	327	5	table	table	NOUN
gujaf-284	327	6	variables	variable	NOUN
gujaf-284	327	7	obs	obs	PROPN
gujaf-284	327	8	.	.	PUNCT
gujaf-284	328	1	mean	mean	PROPN
gujaf-284	328	2	standard	standard	PROPN
gujaf-284	328	3	dev	dev	PROPN
gujaf-284	328	4	min	min	PROPN
gujaf-284	328	5	max	max	PROPN
gujaf-284	328	6	roa	roa	PROPN
gujaf-284	328	7	90	90	NUM
gujaf-284	328	8	0.184	0.184	NUM
gujaf-284	328	9	0.127	0.127	NUM
gujaf-284	328	10	0.007	0.007	NUM
gujaf-284	328	11	0.519	0.519	NUM
gujaf-284	328	12	ldf	ldf	PROPN
gujaf-284	328	13	90	90	NUM
gujaf-284	328	14	0.044	0.044	NUM
gujaf-284	328	15	0.048	0.048	NUM
gujaf-284	328	16	0.000	0.000	NUM
gujaf-284	328	17	0.217	0.217	NUM
gujaf-284	328	18	sdf	sdf	NOUN
gujaf-284	328	19	90	90	NUM
gujaf-284	328	20	0.340	0.340	NUM
gujaf-284	328	21	0.203	0.203	NUM
gujaf-284	328	22	0.000	0.000	NUM
gujaf-284	328	23	0.610	0.610	NUM
gujaf-284	328	24	eqf	eqf	VERB
gujaf-284	328	25	90	90	NUM
gujaf-284	328	26	0.516	0.516	NUM
gujaf-284	328	27	0.203	0.203	NUM
gujaf-284	328	28	0.008	0.008	NUM
gujaf-284	328	29	0.747	0.747	NUM
gujaf-284	328	30	def	def	VERB
gujaf-284	328	31	90	90	NUM
gujaf-284	328	32	0.018	0.018	NUM
gujaf-284	328	33	0.031	0.031	NUM
gujaf-284	328	34	0.000	0.000	NUM
gujaf-284	328	35	0.173	0.173	NUM
gujaf-284	328	36	fsz	fsz	NOUN
gujaf-284	328	37	90	90	NUM
gujaf-284	328	38	2.818	2.818	NUM
gujaf-284	328	39	0.140	0.140	NUM
gujaf-284	328	40	2.304	2.304	NUM
gujaf-284	328	41	2.963	2.963	NUM
gujaf-284	328	42	source	source	NOUN
gujaf-284	328	43	:	:	PUNCT
gujaf-284	328	44	stata	stata	NOUN
gujaf-284	328	45	output	output	NOUN
gujaf-284	328	46	(	(	PUNCT
gujaf-284	328	47	2023	2023	NUM
gujaf-284	328	48	)	)	PUNCT
gujaf-284	328	49	.	.	PUNCT
gujaf-284	329	1	gusau	gusau	PROPN
gujaf-284	329	2	journal	journal	PROPN
gujaf-284	329	3	of	of	ADP
gujaf-284	329	4	accounting	accounting	NOUN
gujaf-284	329	5	and	and	CCONJ
gujaf-284	329	6	finance	finance	NOUN
gujaf-284	329	7	,	,	PUNCT
gujaf-284	329	8	vol	vol	NOUN
gujaf-284	329	9	.	.	PROPN
gujaf-284	329	10	5	5	NUM
gujaf-284	329	11	,	,	PUNCT
gujaf-284	329	12	issue	issue	NOUN
gujaf-284	329	13	1	1	NUM
gujaf-284	329	14	,	,	PUNCT
gujaf-284	329	15	april	april	PROPN
gujaf-284	329	16	,	,	PUNCT
gujaf-284	329	17	2024	2024	NUM
gujaf-284	329	18	202	202	NUM
gujaf-284	329	19	table	table	NOUN
gujaf-284	329	20	3	3	NUM
gujaf-284	329	21	presents	present	VERB
gujaf-284	329	22	descriptive	descriptive	ADJ
gujaf-284	329	23	statistic	statistic	NOUN
gujaf-284	329	24	for	for	ADP
gujaf-284	329	25	both	both	CCONJ
gujaf-284	329	26	dependent	dependent	ADJ
gujaf-284	329	27	and	and	CCONJ
gujaf-284	329	28	independent	independent	ADJ
gujaf-284	329	29	variables	variable	NOUN
gujaf-284	329	30	of	of	ADP
gujaf-284	329	31	the	the	DET
gujaf-284	329	32	study	study	NOUN
gujaf-284	329	33	respectively	respectively	ADV
gujaf-284	329	34	.	.	PUNCT
gujaf-284	330	1	from	from	ADP
gujaf-284	330	2	the	the	DET
gujaf-284	330	3	table	table	NOUN
gujaf-284	330	4	,	,	PUNCT
gujaf-284	330	5	the	the	DET
gujaf-284	330	6	observation	observation	NOUN
gujaf-284	330	7	of	of	ADP
gujaf-284	330	8	the	the	DET
gujaf-284	330	9	study	study	NOUN
gujaf-284	330	10	is	be	AUX
gujaf-284	330	11	90	90	NUM
gujaf-284	330	12	,	,	PUNCT
gujaf-284	330	13	that	that	ADV
gujaf-284	330	14	is	is	ADV
gujaf-284	330	15	,	,	PUNCT
gujaf-284	330	16	the	the	DET
gujaf-284	330	17	study	study	NOUN
gujaf-284	330	18	of	of	ADP
gujaf-284	330	19	18	18	NUM
gujaf-284	330	20	consumer	consumer	NOUN
gujaf-284	330	21	goods	good	NOUN
gujaf-284	330	22	firms	firm	NOUN
gujaf-284	330	23	over	over	ADP
gujaf-284	330	24	a	a	DET
gujaf-284	330	25	period	period	NOUN
gujaf-284	330	26	of	of	ADP
gujaf-284	330	27	5	5	NUM
gujaf-284	330	28	years	year	NOUN
gujaf-284	330	29	.	.	PUNCT
gujaf-284	331	1	it	it	PRON
gujaf-284	331	2	can	can	AUX
gujaf-284	331	3	be	be	AUX
gujaf-284	331	4	seen	see	VERB
gujaf-284	331	5	that	that	SCONJ
gujaf-284	331	6	the	the	DET
gujaf-284	331	7	average	average	ADJ
gujaf-284	331	8	value	value	NOUN
gujaf-284	331	9	of	of	ADP
gujaf-284	331	10	return	return	NOUN
gujaf-284	331	11	on	on	ADP
gujaf-284	331	12	asset	asset	NOUN
gujaf-284	331	13	stood	stand	VERB
gujaf-284	331	14	at	at	ADP
gujaf-284	331	15	0.1838	0.1838	NUM
gujaf-284	331	16	which	which	PRON
gujaf-284	331	17	ranges	range	VERB
gujaf-284	331	18	from	from	ADP
gujaf-284	331	19	a	a	DET
gujaf-284	331	20	minimum	minimum	NOUN
gujaf-284	331	21	of	of	ADP
gujaf-284	331	22	.0072	.0072	NOUN
gujaf-284	331	23	to	to	ADP
gujaf-284	331	24	a	a	DET
gujaf-284	331	25	maximum	maximum	NOUN
gujaf-284	331	26	of	of	ADP
gujaf-284	331	27	0	0	NUM
gujaf-284	331	28	.	.	PUNCT
gujaf-284	332	1	.5186	.5186	PROPN
gujaf-284	332	2	also	also	ADV
gujaf-284	332	3	,	,	PUNCT
gujaf-284	332	4	the	the	DET
gujaf-284	332	5	standard	standard	ADJ
gujaf-284	332	6	deviation	deviation	NOUN
gujaf-284	332	7	value	value	NOUN
gujaf-284	332	8	stood	stand	VERB
gujaf-284	332	9	at	at	ADP
gujaf-284	332	10	0.1268	0.1268	NUM
gujaf-284	332	11	,	,	PUNCT
gujaf-284	332	12	which	which	PRON
gujaf-284	332	13	shows	show	VERB
gujaf-284	332	14	that	that	SCONJ
gujaf-284	332	15	the	the	DET
gujaf-284	332	16	data	data	NOUN
gujaf-284	332	17	is	be	AUX
gujaf-284	332	18	normally	normally	ADV
gujaf-284	332	19	distributed	distribute	VERB
gujaf-284	332	20	as	as	SCONJ
gujaf-284	332	21	there	there	PRON
gujaf-284	332	22	is	be	VERB
gujaf-284	332	23	not	not	PART
gujaf-284	332	24	dispersion	dispersion	NOUN
gujaf-284	332	25	of	of	ADP
gujaf-284	332	26	data	datum	NOUN
gujaf-284	332	27	shown	show	VERB
gujaf-284	332	28	.	.	PUNCT
gujaf-284	333	1	more	more	ADV
gujaf-284	333	2	so	so	ADV
gujaf-284	333	3	,	,	PUNCT
gujaf-284	333	4	long	long	ADJ
gujaf-284	333	5	term	term	NOUN
gujaf-284	333	6	debt	debt	NOUN
gujaf-284	333	7	financing	financing	NOUN
gujaf-284	333	8	(	(	PUNCT
gujaf-284	333	9	ldf	ldf	PROPN
gujaf-284	333	10	)	)	PUNCT
gujaf-284	333	11	has	have	VERB
gujaf-284	333	12	an	an	DET
gujaf-284	333	13	average	average	ADJ
gujaf-284	333	14	value	value	NOUN
gujaf-284	333	15	of	of	ADP
gujaf-284	333	16	0.044	0.044	NUM
gujaf-284	333	17	with	with	ADP
gujaf-284	333	18	standard	standard	ADJ
gujaf-284	333	19	deviation	deviation	NOUN
gujaf-284	333	20	value	value	NOUN
gujaf-284	333	21	of	of	ADP
gujaf-284	333	22	0.048	0.048	NUM
gujaf-284	333	23	which	which	PRON
gujaf-284	333	24	proved	prove	VERB
gujaf-284	333	25	that	that	SCONJ
gujaf-284	333	26	normality	normality	NOUN
gujaf-284	333	27	of	of	ADP
gujaf-284	333	28	the	the	DET
gujaf-284	333	29	data	datum	NOUN
gujaf-284	333	30	as	as	SCONJ
gujaf-284	333	31	there	there	PRON
gujaf-284	333	32	is	be	VERB
gujaf-284	333	33	no	no	DET
gujaf-284	333	34	dispersion	dispersion	NOUN
gujaf-284	333	35	in	in	ADP
gujaf-284	333	36	the	the	DET
gujaf-284	333	37	data	data	NOUN
gujaf-284	333	38	arrangement	arrangement	NOUN
gujaf-284	333	39	.	.	PUNCT
gujaf-284	334	1	the	the	DET
gujaf-284	334	2	value	value	NOUN
gujaf-284	334	3	ranges	range	VERB
gujaf-284	334	4	from	from	ADP
gujaf-284	334	5	the	the	DET
gujaf-284	334	6	minimum	minimum	NOUN
gujaf-284	334	7	of	of	ADP
gujaf-284	334	8	0.00	0.00	NUM
gujaf-284	334	9	to	to	PART
gujaf-284	334	10	maximum	maximum	NOUN
gujaf-284	334	11	of	of	ADP
gujaf-284	334	12	0.22	0.22	NUM
gujaf-284	334	13	.	.	PUNCT
gujaf-284	335	1	this	this	PRON
gujaf-284	335	2	indicates	indicate	VERB
gujaf-284	335	3	that	that	SCONJ
gujaf-284	335	4	22	22	NUM
gujaf-284	335	5	%	%	NOUN
gujaf-284	335	6	of	of	ADP
gujaf-284	335	7	the	the	DET
gujaf-284	335	8	capital	capital	NOUN
gujaf-284	335	9	structure	structure	NOUN
gujaf-284	335	10	in	in	ADP
gujaf-284	335	11	listed	list	VERB
gujaf-284	335	12	ict	ict	NOUN
gujaf-284	335	13	firms	firm	NOUN
gujaf-284	335	14	in	in	ADP
gujaf-284	335	15	nigeria	nigeria	PROPN
gujaf-284	335	16	contributed	contribute	VERB
gujaf-284	335	17	by	by	ADP
gujaf-284	335	18	long	long	ADJ
gujaf-284	335	19	term	term	NOUN
gujaf-284	335	20	debt	debt	NOUN
gujaf-284	335	21	.	.	PUNCT
gujaf-284	336	1	while	while	SCONJ
gujaf-284	336	2	,	,	PUNCT
gujaf-284	336	3	short	short	ADJ
gujaf-284	336	4	term	term	NOUN
gujaf-284	336	5	debt	debt	NOUN
gujaf-284	336	6	financing	financing	NOUN
gujaf-284	336	7	(	(	PUNCT
gujaf-284	336	8	sdf	sdf	NOUN
gujaf-284	336	9	)	)	PUNCT
gujaf-284	336	10	have	have	VERB
gujaf-284	336	11	an	an	DET
gujaf-284	336	12	average	average	ADJ
gujaf-284	336	13	value	value	NOUN
gujaf-284	336	14	of	of	ADP
gujaf-284	336	15	0.34	0.34	NUM
gujaf-284	336	16	that	that	PRON
gujaf-284	336	17	also	also	ADV
gujaf-284	336	18	ranges	range	VERB
gujaf-284	336	19	between	between	ADP
gujaf-284	336	20	the	the	DET
gujaf-284	336	21	minimum	minimum	ADJ
gujaf-284	336	22	and	and	CCONJ
gujaf-284	336	23	maximum	maximum	ADJ
gujaf-284	336	24	value	value	NOUN
gujaf-284	336	25	of	of	ADP
gujaf-284	336	26	0.00	0.00	NUM
gujaf-284	336	27	and	and	CCONJ
gujaf-284	336	28	0.61	0.61	NUM
gujaf-284	336	29	respectively	respectively	ADV
gujaf-284	336	30	.	.	PUNCT
gujaf-284	337	1	also	also	ADV
gujaf-284	337	2	,	,	PUNCT
gujaf-284	337	3	debt	debt	NOUN
gujaf-284	337	4	to	to	ADP
gujaf-284	337	5	equity	equity	NOUN
gujaf-284	337	6	financing	financing	NOUN
gujaf-284	337	7	(	(	PUNCT
gujaf-284	337	8	def	def	ADJ
gujaf-284	337	9	)	)	PUNCT
gujaf-284	337	10	has	have	VERB
gujaf-284	337	11	an	an	DET
gujaf-284	337	12	average	average	ADJ
gujaf-284	337	13	value	value	NOUN
gujaf-284	337	14	of	of	ADP
gujaf-284	337	15	0.51	0.51	NUM
gujaf-284	337	16	with	with	ADP
gujaf-284	337	17	standard	standard	ADJ
gujaf-284	337	18	deviation	deviation	NOUN
gujaf-284	337	19	value	value	NOUN
gujaf-284	337	20	of	of	ADP
gujaf-284	337	21	0.203	0.203	NUM
gujaf-284	337	22	which	which	PRON
gujaf-284	337	23	proved	prove	VERB
gujaf-284	337	24	that	that	SCONJ
gujaf-284	337	25	the	the	DET
gujaf-284	337	26	data	data	NOUN
gujaf-284	337	27	is	be	AUX
gujaf-284	337	28	normal	normal	ADJ
gujaf-284	337	29	since	since	SCONJ
gujaf-284	337	30	there	there	PRON
gujaf-284	337	31	is	be	VERB
gujaf-284	337	32	no	no	DET
gujaf-284	337	33	dispersion	dispersion	NOUN
gujaf-284	337	34	in	in	ADP
gujaf-284	337	35	the	the	DET
gujaf-284	337	36	data	data	NOUN
gujaf-284	337	37	arrangement	arrangement	NOUN
gujaf-284	337	38	.	.	PUNCT
gujaf-284	338	1	the	the	DET
gujaf-284	338	2	minimum	minimum	ADJ
gujaf-284	338	3	and	and	CCONJ
gujaf-284	338	4	maximum	maximum	ADJ
gujaf-284	338	5	value	value	NOUN
gujaf-284	338	6	ranges	range	VERB
gujaf-284	338	7	from	from	ADP
gujaf-284	338	8	the	the	DET
gujaf-284	338	9	minimum	minimum	NOUN
gujaf-284	338	10	of	of	ADP
gujaf-284	338	11	0.00	0.00	NUM
gujaf-284	338	12	to	to	PART
gujaf-284	338	13	maximum	maximum	NOUN
gujaf-284	338	14	of	of	ADP
gujaf-284	338	15	0.17	0.17	NUM
gujaf-284	338	16	.	.	PUNCT
gujaf-284	339	1	it	it	PRON
gujaf-284	339	2	is	be	AUX
gujaf-284	339	3	further	far	ADV
gujaf-284	339	4	discovered	discover	VERB
gujaf-284	339	5	that	that	SCONJ
gujaf-284	339	6	equity	equity	NOUN
gujaf-284	339	7	financing	financing	NOUN
gujaf-284	339	8	(	(	PUNCT
gujaf-284	339	9	eqf	eqf	PROPN
gujaf-284	339	10	)	)	PUNCT
gujaf-284	339	11	contributed	contribute	VERB
gujaf-284	339	12	the	the	DET
gujaf-284	339	13	average	average	ADJ
gujaf-284	339	14	value	value	NOUN
gujaf-284	339	15	of	of	ADP
gujaf-284	339	16	0.52	0.52	NUM
gujaf-284	339	17	which	which	PRON
gujaf-284	339	18	represent	represent	VERB
gujaf-284	339	19	52	52	NUM
gujaf-284	339	20	%	%	NOUN
gujaf-284	339	21	as	as	ADV
gujaf-284	339	22	far	far	ADV
gujaf-284	339	23	as	as	SCONJ
gujaf-284	339	24	consumer	consumer	NOUN
gujaf-284	339	25	goods	good	NOUN
gujaf-284	339	26	firms	firm	NOUN
gujaf-284	339	27	in	in	ADP
gujaf-284	339	28	nigeria	nigeria	PROPN
gujaf-284	339	29	are	be	AUX
gujaf-284	339	30	concern	concern	NOUN
gujaf-284	339	31	,	,	PUNCT
gujaf-284	339	32	the	the	DET
gujaf-284	339	33	eqf	eqf	NOUN
gujaf-284	339	34	also	also	ADV
gujaf-284	339	35	show	show	VERB
gujaf-284	339	36	the	the	DET
gujaf-284	339	37	minimum	minimum	ADJ
gujaf-284	339	38	value	value	NOUN
gujaf-284	339	39	of	of	ADP
gujaf-284	339	40	0.01	0.01	NUM
gujaf-284	339	41	and	and	CCONJ
gujaf-284	339	42	maximum	maximum	ADJ
gujaf-284	339	43	value	value	NOUN
gujaf-284	339	44	of	of	ADP
gujaf-284	339	45	0.75	0.75	NUM
gujaf-284	339	46	with	with	ADP
gujaf-284	339	47	no	no	DET
gujaf-284	339	48	dispersion	dispersion	NOUN
gujaf-284	339	49	of	of	ADP
gujaf-284	339	50	data	datum	NOUN
gujaf-284	339	51	as	as	ADP
gujaf-284	339	52	evident	evident	ADJ
gujaf-284	339	53	from	from	ADP
gujaf-284	339	54	the	the	DET
gujaf-284	339	55	value	value	NOUN
gujaf-284	339	56	of	of	ADP
gujaf-284	339	57	the	the	DET
gujaf-284	339	58	standard	standard	ADJ
gujaf-284	339	59	deviation	deviation	NOUN
gujaf-284	339	60	,	,	PUNCT
gujaf-284	339	61	which	which	PRON
gujaf-284	339	62	shows	show	VERB
gujaf-284	339	63	the	the	DET
gujaf-284	339	64	normality	normality	NOUN
gujaf-284	339	65	of	of	ADP
gujaf-284	339	66	the	the	DET
gujaf-284	339	67	data	datum	NOUN
gujaf-284	339	68	.	.	PUNCT
gujaf-284	340	1	correlation	correlation	NOUN
gujaf-284	340	2	matrix	matrix	NOUN
gujaf-284	340	3	table	table	NOUN
gujaf-284	340	4	4	4	NUM
gujaf-284	340	5	shows	show	VERB
gujaf-284	340	6	the	the	DET
gujaf-284	340	7	correlations	correlation	NOUN
gujaf-284	340	8	between	between	ADP
gujaf-284	340	9	independent	independent	ADJ
gujaf-284	340	10	and	and	CCONJ
gujaf-284	340	11	dependent	dependent	ADJ
gujaf-284	340	12	variables	variable	NOUN
gujaf-284	340	13	and	and	CCONJ
gujaf-284	340	14	among	among	ADP
gujaf-284	340	15	the	the	DET
gujaf-284	340	16	independent	independent	ADJ
gujaf-284	340	17	variables	variable	NOUN
gujaf-284	340	18	themselves	themselves	PRON
gujaf-284	340	19	.	.	PUNCT
gujaf-284	341	1	the	the	DET
gujaf-284	341	2	values	value	NOUN
gujaf-284	341	3	are	be	AUX
gujaf-284	341	4	gotten	get	VERB
gujaf-284	341	5	from	from	ADP
gujaf-284	341	6	the	the	DET
gujaf-284	341	7	pairwise	pairwise	NOUN
gujaf-284	341	8	correlation	correlation	NOUN
gujaf-284	341	9	of	of	ADP
gujaf-284	341	10	two	two	NUM
gujaf-284	341	11	-	-	PUNCT
gujaf-284	341	12	tailed	tail	VERB
gujaf-284	341	13	significance	significance	NOUN
gujaf-284	341	14	.	.	PUNCT
gujaf-284	342	1	it	it	PRON
gujaf-284	342	2	shows	show	VERB
gujaf-284	342	3	the	the	DET
gujaf-284	342	4	correlation	correlation	NOUN
gujaf-284	342	5	matrix	matrix	NOUN
gujaf-284	342	6	with	with	ADP
gujaf-284	342	7	the	the	DET
gujaf-284	342	8	top	top	ADJ
gujaf-284	342	9	values	value	NOUN
gujaf-284	342	10	showing	show	VERB
gujaf-284	342	11	the	the	DET
gujaf-284	342	12	correlation	correlation	NOUN
gujaf-284	342	13	coefficient	coefficient	NOUN
gujaf-284	342	14	among	among	ADP
gujaf-284	342	15	all	all	DET
gujaf-284	342	16	variables	variable	NOUN
gujaf-284	342	17	and	and	CCONJ
gujaf-284	342	18	the	the	DET
gujaf-284	342	19	asterisk	asterisk	NOUN
gujaf-284	342	20	(	(	PUNCT
gujaf-284	342	21	*	*	NOUN
gujaf-284	342	22	)	)	PUNCT
gujaf-284	342	23	beside	beside	ADP
gujaf-284	342	24	the	the	DET
gujaf-284	342	25	pearson	pearson	PROPN
gujaf-284	342	26	correlation	correlation	NOUN
gujaf-284	342	27	coefficient	coefficient	NOUN
gujaf-284	342	28	showing	show	VERB
gujaf-284	342	29	the	the	DET
gujaf-284	342	30	two	two	NUM
gujaf-284	342	31	-	-	PUNCT
gujaf-284	342	32	tailed	tail	VERB
gujaf-284	342	33	significance	significance	NOUN
gujaf-284	342	34	of	of	ADP
gujaf-284	342	35	these	these	DET
gujaf-284	342	36	coefficients	coefficient	NOUN
gujaf-284	342	37	.	.	PUNCT
gujaf-284	343	1	gusau	gusau	ADJ
gujaf-284	343	2	journal	journal	PROPN
gujaf-284	343	3	of	of	ADP
gujaf-284	343	4	accounting	accounting	NOUN
gujaf-284	343	5	and	and	CCONJ
gujaf-284	343	6	finance	finance	NOUN
gujaf-284	343	7	,	,	PUNCT
gujaf-284	343	8	vol	vol	NOUN
gujaf-284	343	9	.	.	PROPN
gujaf-284	343	10	5	5	NUM
gujaf-284	343	11	,	,	PUNCT
gujaf-284	343	12	issue	issue	NOUN
gujaf-284	343	13	1	1	NUM
gujaf-284	343	14	,	,	PUNCT
gujaf-284	343	15	april	april	PROPN
gujaf-284	343	16	,	,	PUNCT
gujaf-284	343	17	2024	2024	NUM
gujaf-284	343	18	203	203	NUM
gujaf-284	343	19	table	table	NOUN
gujaf-284	343	20	4	4	NUM
gujaf-284	343	21	correlation	correlation	NOUN
gujaf-284	343	22	matrix	matrix	NOUN
gujaf-284	343	23	roa	roa	PROPN
gujaf-284	343	24	ldf	ldf	PROPN
gujaf-284	343	25	sdf	sdf	PROPN
gujaf-284	343	26	eqf	eqf	VERB
gujaf-284	343	27	def	def	PROPN
gujaf-284	343	28	fsz	fsz	PROPN
gujaf-284	343	29	roa	roa	PROPN
gujaf-284	343	30	1	1	NUM
gujaf-284	343	31	ldf	ldf	PROPN
gujaf-284	343	32	0.4099	0.4099	NUM
gujaf-284	343	33	*	*	SYM
gujaf-284	343	34	1	1	NUM
gujaf-284	343	35	0.0001	0.0001	NUM
gujaf-284	343	36	sdf	sdf	NOUN
gujaf-284	343	37	0.4907	0.4907	NUM
gujaf-284	343	38	*	*	NOUN
gujaf-284	343	39	0.3370	0.3370	NUM
gujaf-284	343	40	*	*	SYM
gujaf-284	343	41	1	1	NUM
gujaf-284	343	42	0.0000	0.0000	NUM
gujaf-284	343	43	0.0012	0.0012	NUM
gujaf-284	343	44	eqf	eqf	VERB
gujaf-284	343	45	0.2918	0.2918	NUM
gujaf-284	343	46	*	*	NOUN
gujaf-284	343	47	0.1854	0.1854	NUM
gujaf-284	343	48	0.7917	0.7917	NUM
gujaf-284	343	49	*	*	PUNCT
gujaf-284	343	50	1	1	NUM
gujaf-284	343	51	0.0053	0.0053	NUM
gujaf-284	343	52	0.0803	0.0803	NUM
gujaf-284	343	53	0	0	PUNCT
gujaf-284	343	54	def	def	VERB
gujaf-284	343	55	0.0622	0.0622	NUM
gujaf-284	343	56	-0.1104	-0.1104	NOUN
gujaf-284	343	57	-0.0789	-0.0789	NOUN
gujaf-284	343	58	-0.0161	-0.0161	ADJ
gujaf-284	343	59	1	1	NUM
gujaf-284	343	60	0.5605	0.5605	NUM
gujaf-284	343	61	0.30001	0.30001	NUM
gujaf-284	343	62	0.4597	0.4597	NUM
gujaf-284	343	63	0.88	0.88	NUM
gujaf-284	343	64	fsz	fsz	NOUN
gujaf-284	343	65	0.3480	0.3480	NUM
gujaf-284	343	66	*	*	PUNCT
gujaf-284	344	1	0.2909	0.2909	NUM
gujaf-284	344	2	*	*	PUNCT
gujaf-284	344	3	0.5883	0.5883	NUM
gujaf-284	344	4	*	*	PUNCT
gujaf-284	344	5	0.3098	0.3098	NUM
gujaf-284	344	6	*	*	SYM
gujaf-284	344	7	-0.0248	-0.0248	NOUN
gujaf-284	344	8	1	1	NUM
gujaf-284	344	9	0.0008	0.0008	NUM
gujaf-284	344	10	0.0054	0.0054	NUM
gujaf-284	344	11	0.0000	0.0000	NUM
gujaf-284	344	12	0.003	0.003	NUM
gujaf-284	344	13	0.8168	0.8168	NUM
gujaf-284	344	14	sources	source	NOUN
gujaf-284	344	15	:	:	PUNCT
gujaf-284	344	16	stata	stata	VERB
gujaf-284	344	17	output	output	NOUN
gujaf-284	344	18	(	(	PUNCT
gujaf-284	344	19	2023	2023	NUM
gujaf-284	344	20	)	)	PUNCT
gujaf-284	344	21	table	table	NOUN
gujaf-284	344	22	4	4	NUM
gujaf-284	344	23	reveals	reveal	VERB
gujaf-284	344	24	that	that	SCONJ
gujaf-284	344	25	there	there	PRON
gujaf-284	344	26	is	be	VERB
gujaf-284	344	27	a	a	DET
gujaf-284	344	28	relatively	relatively	ADV
gujaf-284	344	29	weak	weak	ADJ
gujaf-284	344	30	positive	positive	ADJ
gujaf-284	344	31	and	and	CCONJ
gujaf-284	344	32	significant	significant	ADJ
gujaf-284	344	33	correlation	correlation	NOUN
gujaf-284	344	34	among	among	ADP
gujaf-284	344	35	roa	roa	NOUN
gujaf-284	344	36	and	and	CCONJ
gujaf-284	344	37	other	other	ADJ
gujaf-284	344	38	variables	variable	NOUN
gujaf-284	344	39	namely	namely	ADV
gujaf-284	344	40	;	;	PUNCT
gujaf-284	344	41	long	long	ADJ
gujaf-284	344	42	term	term	NOUN
gujaf-284	344	43	debt	debt	NOUN
gujaf-284	344	44	financing	financing	NOUN
gujaf-284	344	45	(	(	PUNCT
gujaf-284	344	46	ldf	ldf	PROPN
gujaf-284	344	47	)	)	PUNCT
gujaf-284	344	48	,	,	PUNCT
gujaf-284	344	49	short	short	ADJ
gujaf-284	344	50	term	term	NOUN
gujaf-284	344	51	debt	debt	NOUN
gujaf-284	344	52	financing	financing	NOUN
gujaf-284	344	53	(	(	PUNCT
gujaf-284	344	54	sdf	sdf	NOUN
gujaf-284	344	55	)	)	PUNCT
gujaf-284	344	56	,	,	PUNCT
gujaf-284	344	57	equity	equity	NOUN
gujaf-284	344	58	financing	financing	NOUN
gujaf-284	344	59	(	(	PUNCT
gujaf-284	344	60	eqf	eqf	PROPN
gujaf-284	344	61	)	)	PUNCT
gujaf-284	344	62	and	and	CCONJ
gujaf-284	344	63	debt	debt	NOUN
gujaf-284	344	64	to	to	ADP
gujaf-284	344	65	equity	equity	NOUN
gujaf-284	344	66	financing	financing	NOUN
gujaf-284	344	67	(	(	PUNCT
gujaf-284	344	68	def	def	ADJ
gujaf-284	344	69	)	)	PUNCT
gujaf-284	344	70	respectively	respectively	ADV
gujaf-284	344	71	,	,	PUNCT
gujaf-284	344	72	based	base	VERB
gujaf-284	344	73	on	on	ADP
gujaf-284	344	74	coefficient	coefficient	NOUN
gujaf-284	344	75	value	value	NOUN
gujaf-284	344	76	of	of	ADP
gujaf-284	344	77	0.4099	0.4099	NUM
gujaf-284	344	78	,	,	PUNCT
gujaf-284	344	79	0.4907	0.4907	NUM
gujaf-284	344	80	,	,	PUNCT
gujaf-284	344	81	0.2918	0.2918	NUM
gujaf-284	344	82	and	and	CCONJ
gujaf-284	344	83	0.00622	0.00622	NUM
gujaf-284	344	84	and	and	CCONJ
gujaf-284	344	85	pvalue	pvalue	NOUN
gujaf-284	344	86	of	of	ADP
gujaf-284	344	87	0.0001	0.0001	NUM
gujaf-284	344	88	and	and	CCONJ
gujaf-284	344	89	0.0000	0.0000	NUM
gujaf-284	344	90	,	,	PUNCT
gujaf-284	344	91	0.0053	0.0053	NUM
gujaf-284	344	92	and	and	CCONJ
gujaf-284	344	93	0.5605	0.5605	NUM
gujaf-284	344	94	respectively	respectively	ADV
gujaf-284	344	95	.	.	PUNCT
gujaf-284	345	1	moreover	moreover	ADV
gujaf-284	345	2	,	,	PUNCT
gujaf-284	345	3	it	it	PRON
gujaf-284	345	4	is	be	AUX
gujaf-284	345	5	glaring	glare	VERB
gujaf-284	345	6	that	that	SCONJ
gujaf-284	345	7	the	the	DET
gujaf-284	345	8	correlation	correlation	NOUN
gujaf-284	345	9	pattern	pattern	NOUN
gujaf-284	345	10	among	among	ADP
gujaf-284	345	11	the	the	DET
gujaf-284	345	12	independent	independent	ADJ
gujaf-284	345	13	themselves	themselves	PRON
gujaf-284	345	14	indicates	indicate	VERB
gujaf-284	345	15	that	that	SCONJ
gujaf-284	345	16	there	there	PRON
gujaf-284	345	17	is	be	VERB
gujaf-284	345	18	none	none	NOUN
gujaf-284	345	19	of	of	ADP
gujaf-284	345	20	the	the	DET
gujaf-284	345	21	explanatory	explanatory	ADJ
gujaf-284	345	22	variables	variable	NOUN
gujaf-284	345	23	is	be	AUX
gujaf-284	345	24	approaching	approach	VERB
gujaf-284	345	25	0.8	0.8	NUM
gujaf-284	345	26	.	.	PUNCT
gujaf-284	346	1	this	this	PRON
gujaf-284	346	2	shows	show	VERB
gujaf-284	346	3	that	that	SCONJ
gujaf-284	346	4	the	the	DET
gujaf-284	346	5	variables	variable	NOUN
gujaf-284	346	6	are	be	AUX
gujaf-284	346	7	free	free	ADJ
gujaf-284	346	8	from	from	ADP
gujaf-284	346	9	multicollinearity	multicollinearity	NOUN
gujaf-284	346	10	problem	problem	NOUN
gujaf-284	346	11	that	that	PRON
gujaf-284	346	12	may	may	AUX
gujaf-284	346	13	affect	affect	VERB
gujaf-284	346	14	the	the	DET
gujaf-284	346	15	outcome	outcome	NOUN
gujaf-284	346	16	of	of	ADP
gujaf-284	346	17	the	the	DET
gujaf-284	346	18	regression	regression	NOUN
gujaf-284	346	19	result	result	NOUN
gujaf-284	346	20	.	.	PUNCT
gujaf-284	347	1	though	though	ADV
gujaf-284	347	2	,	,	PUNCT
gujaf-284	347	3	this	this	PRON
gujaf-284	347	4	may	may	AUX
gujaf-284	347	5	not	not	PART
gujaf-284	347	6	be	be	AUX
gujaf-284	347	7	enough	enough	ADJ
gujaf-284	347	8	to	to	PART
gujaf-284	347	9	conclude	conclude	VERB
gujaf-284	347	10	that	that	SCONJ
gujaf-284	347	11	there	there	PRON
gujaf-284	347	12	is	be	VERB
gujaf-284	347	13	no	no	DET
gujaf-284	347	14	harmful	harmful	ADJ
gujaf-284	347	15	multicollinearity	multicollinearity	NOUN
gujaf-284	347	16	exists	exist	VERB
gujaf-284	347	17	among	among	ADP
gujaf-284	347	18	the	the	DET
gujaf-284	347	19	independent	independent	ADJ
gujaf-284	347	20	variables	variable	NOUN
gujaf-284	347	21	of	of	ADP
gujaf-284	347	22	the	the	DET
gujaf-284	347	23	study	study	NOUN
gujaf-284	347	24	until	until	SCONJ
gujaf-284	347	25	the	the	DET
gujaf-284	347	26	variance	variance	NOUN
gujaf-284	347	27	inflation	inflation	NOUN
gujaf-284	347	28	factor	factor	NOUN
gujaf-284	347	29	(	(	PUNCT
gujaf-284	347	30	vif	vif	PROPN
gujaf-284	347	31	)	)	PUNCT
gujaf-284	347	32	and	and	CCONJ
gujaf-284	347	33	the	the	DET
gujaf-284	347	34	tolerance	tolerance	NOUN
gujaf-284	347	35	values	value	NOUN
gujaf-284	347	36	(	(	PUNCT
gujaf-284	347	37	1	1	NUM
gujaf-284	347	38	/	/	SYM
gujaf-284	347	39	vif	vif	NOUN
gujaf-284	347	40	)	)	PUNCT
gujaf-284	347	41	are	be	AUX
gujaf-284	347	42	found	find	VERB
gujaf-284	347	43	not	not	PART
gujaf-284	347	44	exceeding	exceed	VERB
gujaf-284	347	45	the	the	DET
gujaf-284	347	46	expected	expect	VERB
gujaf-284	347	47	limit	limit	NOUN
gujaf-284	347	48	or	or	CCONJ
gujaf-284	347	49	ranges	range	NOUN
gujaf-284	347	50	of	of	ADP
gujaf-284	347	51	values	value	NOUN
gujaf-284	347	52	specified	specify	VERB
gujaf-284	347	53	by	by	ADP
gujaf-284	347	54	their	their	PRON
gujaf-284	347	55	rules	rule	NOUN
gujaf-284	347	56	of	of	ADP
gujaf-284	347	57	thumbs	thumb	NOUN
gujaf-284	347	58	,	,	PUNCT
gujaf-284	347	59	being	be	AUX
gujaf-284	347	60	advanced	advanced	ADJ
gujaf-284	347	61	techniques	technique	NOUN
gujaf-284	347	62	for	for	ADP
gujaf-284	347	63	measuring	measure	VERB
gujaf-284	347	64	multicollinearity	multicollinearity	NOUN
gujaf-284	347	65	between	between	ADP
gujaf-284	347	66	the	the	DET
gujaf-284	347	67	regressors	regressor	NOUN
gujaf-284	347	68	.	.	PUNCT
gujaf-284	348	1	gusau	gusau	PROPN
gujaf-284	348	2	journal	journal	PROPN
gujaf-284	348	3	of	of	ADP
gujaf-284	348	4	accounting	accounting	NOUN
gujaf-284	348	5	and	and	CCONJ
gujaf-284	348	6	finance	finance	NOUN
gujaf-284	348	7	,	,	PUNCT
gujaf-284	348	8	vol	vol	NOUN
gujaf-284	348	9	.	.	PROPN
gujaf-284	348	10	5	5	NUM
gujaf-284	348	11	,	,	PUNCT
gujaf-284	348	12	issue	issue	NOUN
gujaf-284	348	13	1	1	NUM
gujaf-284	348	14	,	,	PUNCT
gujaf-284	348	15	april	april	PROPN
gujaf-284	348	16	,	,	PUNCT
gujaf-284	348	17	2024	2024	NUM
gujaf-284	348	18	204	204	NUM
gujaf-284	348	19	table	table	NOUN
gujaf-284	348	20	5	5	NUM
gujaf-284	348	21	summary	summary	NOUN
gujaf-284	348	22	of	of	ADP
gujaf-284	348	23	random	random	ADJ
gujaf-284	348	24	effect	effect	NOUN
gujaf-284	348	25	gls	gls	NOUN
gujaf-284	348	26	regression	regression	NOUN
gujaf-284	348	27	result	result	NOUN
gujaf-284	348	28	variables	variable	NOUN
gujaf-284	348	29	coefficient	coefficient	VERB
gujaf-284	348	30	zvalue	zvalue	ADJ
gujaf-284	348	31	pvalue	pvalue	NOUN
gujaf-284	348	32	vif	vif	NOUN
gujaf-284	348	33	tolerance	tolerance	NOUN
gujaf-284	348	34	value	value	NOUN
gujaf-284	348	35	ldf	ldf	VERB
gujaf-284	348	36	0.3681657	0.3681657	NUM
gujaf-284	348	37	2.31	2.31	NUM
gujaf-284	348	38	0,021	0,021	NUM
gujaf-284	348	39	1.17	1.17	NUM
gujaf-284	348	40	0.85664	0.85664	NUM
gujaf-284	348	41	sdf	sdf	NOUN
gujaf-284	348	42	0.2103536	0.2103536	NUM
gujaf-284	348	43	1.72	1.72	NUM
gujaf-284	348	44	0.086	0.086	NUM
gujaf-284	348	45	4.36	4.36	NUM
gujaf-284	348	46	0.2294	0.2294	NUM
gujaf-284	348	47	eqf	eqf	VERB
gujaf-284	348	48	0.011832	0.011832	NUM
gujaf-284	348	49	0.14	0.14	NUM
gujaf-284	348	50	0.889	0.889	NUM
gujaf-284	348	51	3.03	3.03	NUM
gujaf-284	348	52	0.32988	0.32988	NUM
gujaf-284	348	53	def	def	VERB
gujaf-284	348	54	0.3966692	0.3966692	NUM
gujaf-284	348	55	1.66	1.66	NUM
gujaf-284	348	56	0.097	0.097	NUM
gujaf-284	348	57	1.02	1.02	NUM
gujaf-284	348	58	0.978147	0.978147	NUM
gujaf-284	348	59	fsz	fsz	NOUN
gujaf-284	348	60	-0.0291039	-0.0291039	NOUN
gujaf-284	348	61	-0.29	-0.29	VERB
gujaf-284	348	62	0.774	0.774	NUM
gujaf-284	348	63	1.72	1.72	NUM
gujaf-284	348	64	0.58266	0.58266	NUM
gujaf-284	348	65	r2	r2	NOUN
gujaf-284	348	66	0.341	0.341	NUM
gujaf-284	348	67	adjr2	adjr2	NOUN
gujaf-284	348	68	0.3018	0.3018	NUM
gujaf-284	348	69	fstat	fstat	NOUN
gujaf-284	348	70	8.69	8.69	NUM
gujaf-284	348	71	f	f	NOUN
gujaf-284	348	72	-	-	PUNCT
gujaf-284	348	73	sig	sig	ADJ
gujaf-284	348	74	0.0000	0.0000	NUM
gujaf-284	348	75	hettest	hett	ADJ
gujaf-284	348	76	chi2	chi2	PROPN
gujaf-284	348	77	0.0267	0.0267	NUM
gujaf-284	348	78	hausman	hausman	PROPN
gujaf-284	348	79	chi2	chi2	PROPN
gujaf-284	348	80	0.8372	0.8372	NUM
gujaf-284	348	81	breusch	breusch	ADV
gujaf-284	348	82	pagan	pagan	VERB
gujaf-284	348	83	0.0000	0.0000	NUM
gujaf-284	348	84	source	source	NOUN
gujaf-284	348	85	:	:	PUNCT
gujaf-284	348	86	stata	stata	NOUN
gujaf-284	348	87	output	output	NOUN
gujaf-284	348	88	(	(	PUNCT
gujaf-284	348	89	2023	2023	NUM
gujaf-284	348	90	)	)	PUNCT
gujaf-284	348	91	the	the	DET
gujaf-284	348	92	study	study	NOUN
gujaf-284	348	93	has	have	AUX
gujaf-284	348	94	been	be	AUX
gujaf-284	348	95	subjected	subject	VERB
gujaf-284	348	96	to	to	PART
gujaf-284	348	97	post	post	VERB
gujaf-284	348	98	regression	regression	NOUN
gujaf-284	348	99	analysis	analysis	NOUN
gujaf-284	348	100	to	to	PART
gujaf-284	348	101	ensure	ensure	VERB
gujaf-284	348	102	that	that	SCONJ
gujaf-284	348	103	the	the	DET
gujaf-284	348	104	best	good	ADJ
gujaf-284	348	105	fit	fit	ADJ
gujaf-284	348	106	model	model	NOUN
gujaf-284	348	107	to	to	PART
gujaf-284	348	108	be	be	AUX
gujaf-284	348	109	used	use	VERB
gujaf-284	348	110	to	to	PART
gujaf-284	348	111	interpret	interpret	VERB
gujaf-284	348	112	the	the	DET
gujaf-284	348	113	result	result	NOUN
gujaf-284	348	114	of	of	ADP
gujaf-284	348	115	study	study	NOUN
gujaf-284	348	116	on	on	ADP
gujaf-284	348	117	the	the	DET
gujaf-284	348	118	basis	basis	NOUN
gujaf-284	348	119	of	of	ADP
gujaf-284	348	120	best	good	ADJ
gujaf-284	348	121	linear	linear	ADJ
gujaf-284	348	122	unbiased	unbiased	ADJ
gujaf-284	348	123	estimators	estimator	NOUN
gujaf-284	348	124	“	"	PUNCT
gujaf-284	348	125	blue	blue	ADJ
gujaf-284	348	126	”	"	PUNCT
gujaf-284	348	127	for	for	ADP
gujaf-284	348	128	valid	valid	ADJ
gujaf-284	348	129	inferences	inference	NOUN
gujaf-284	348	130	.	.	PUNCT
gujaf-284	349	1	in	in	ADP
gujaf-284	349	2	that	that	DET
gujaf-284	349	3	regard	regard	NOUN
gujaf-284	349	4	,	,	PUNCT
gujaf-284	349	5	heteroskedasticity	heteroskedasticity	NOUN
gujaf-284	349	6	test	test	NOUN
gujaf-284	349	7	conducted	conduct	VERB
gujaf-284	349	8	revealed	reveal	VERB
gujaf-284	349	9	chi2	chi2	NOUN
gujaf-284	349	10	value	value	NOUN
gujaf-284	349	11	of	of	ADP
gujaf-284	349	12	0.0267	0.0267	NUM
gujaf-284	349	13	that	that	PRON
gujaf-284	349	14	shows	show	VERB
gujaf-284	349	15	evidence	evidence	NOUN
gujaf-284	349	16	of	of	ADP
gujaf-284	349	17	an	an	DET
gujaf-284	349	18	unequal	unequal	ADJ
gujaf-284	349	19	spread	spread	NOUN
gujaf-284	349	20	of	of	ADP
gujaf-284	349	21	data	datum	NOUN
gujaf-284	349	22	in	in	ADP
gujaf-284	349	23	the	the	DET
gujaf-284	349	24	model	model	NOUN
gujaf-284	349	25	of	of	ADP
gujaf-284	349	26	the	the	DET
gujaf-284	349	27	study	study	NOUN
gujaf-284	349	28	and	and	CCONJ
gujaf-284	349	29	it	it	PRON
gujaf-284	349	30	was	be	AUX
gujaf-284	349	31	corrected	correct	VERB
gujaf-284	349	32	using	use	VERB
gujaf-284	349	33	robust	robust	ADJ
gujaf-284	349	34	ols	ol	NOUN
gujaf-284	349	35	to	to	PART
gujaf-284	349	36	ensure	ensure	VERB
gujaf-284	349	37	“	"	PUNCT
gujaf-284	349	38	blue	blue	ADJ
gujaf-284	349	39	”	"	PUNCT
gujaf-284	349	40	as	as	SCONJ
gujaf-284	349	41	shown	show	VERB
gujaf-284	349	42	in	in	ADP
gujaf-284	349	43	the	the	DET
gujaf-284	349	44	summary	summary	NOUN
gujaf-284	349	45	of	of	ADP
gujaf-284	349	46	the	the	DET
gujaf-284	349	47	result	result	NOUN
gujaf-284	349	48	of	of	ADP
gujaf-284	349	49	the	the	DET
gujaf-284	349	50	study	study	NOUN
gujaf-284	349	51	.	.	PUNCT
gujaf-284	350	1	this	this	PRON
gujaf-284	350	2	was	be	AUX
gujaf-284	350	3	determined	determine	VERB
gujaf-284	350	4	through	through	ADP
gujaf-284	350	5	the	the	DET
gujaf-284	350	6	hausman	hausman	PROPN
gujaf-284	350	7	specification	specification	NOUN
gujaf-284	350	8	test	test	NOUN
gujaf-284	350	9	conducted	conduct	VERB
gujaf-284	350	10	that	that	PRON
gujaf-284	350	11	yield	yield	VERB
gujaf-284	350	12	chi	chi	NOUN
gujaf-284	350	13	2	2	NUM
gujaf-284	350	14	value	value	NOUN
gujaf-284	350	15	of	of	ADP
gujaf-284	350	16	0.8372	0.8372	NUM
gujaf-284	350	17	,	,	PUNCT
gujaf-284	350	18	which	which	PRON
gujaf-284	350	19	suggested	suggest	VERB
gujaf-284	350	20	for	for	ADP
gujaf-284	350	21	breusch	breusch	NOUN
gujaf-284	350	22	and	and	CCONJ
gujaf-284	350	23	pagan	pagan	VERB
gujaf-284	350	24	lagrangian	lagrangian	ADJ
gujaf-284	350	25	multiplier	multipli	ADJ
gujaf-284	350	26	test	test	NOUN
gujaf-284	350	27	(	(	PUNCT
gujaf-284	350	28	l.m	l.m	NOUN
gujaf-284	350	29	-	-	NOUN
gujaf-284	350	30	test	test	NOUN
gujaf-284	350	31	)	)	PUNCT
gujaf-284	350	32	for	for	ADP
gujaf-284	350	33	random	random	ADJ
gujaf-284	350	34	effects	effect	NOUN
gujaf-284	350	35	.	.	PUNCT
gujaf-284	351	1	and	and	CCONJ
gujaf-284	351	2	the	the	DET
gujaf-284	351	3	outcome	outcome	NOUN
gujaf-284	351	4	revealed	reveal	VERB
gujaf-284	351	5	pvalue	pvalue	NOUN
gujaf-284	351	6	of	of	ADP
gujaf-284	351	7	0.000	0.000	NUM
gujaf-284	351	8	,	,	PUNCT
gujaf-284	351	9	hence	hence	ADV
gujaf-284	351	10	,	,	PUNCT
gujaf-284	351	11	random	random	ADJ
gujaf-284	351	12	effect	effect	NOUN
gujaf-284	351	13	test	test	NOUN
gujaf-284	351	14	regression	regression	NOUN
gujaf-284	351	15	model	model	NOUN
gujaf-284	351	16	was	be	AUX
gujaf-284	351	17	considered	consider	VERB
gujaf-284	351	18	suitable	suitable	ADJ
gujaf-284	351	19	for	for	ADP
gujaf-284	351	20	the	the	DET
gujaf-284	351	21	study	study	NOUN
gujaf-284	351	22	.	.	PUNCT
gujaf-284	352	1	but	but	CCONJ
gujaf-284	352	2	,	,	PUNCT
gujaf-284	352	3	with	with	ADP
gujaf-284	352	4	the	the	DET
gujaf-284	352	5	presence	presence	NOUN
gujaf-284	352	6	of	of	ADP
gujaf-284	352	7	heteroskedascitity	heteroskedascitity	NOUN
gujaf-284	352	8	the	the	DET
gujaf-284	352	9	study	study	NOUN
gujaf-284	352	10	considered	consider	VERB
gujaf-284	352	11	random	random	ADJ
gujaf-284	352	12	effect	effect	NOUN
gujaf-284	352	13	test	test	NOUN
gujaf-284	352	14	gls	gl	VERB
gujaf-284	352	15	as	as	ADP
gujaf-284	352	16	the	the	DET
gujaf-284	352	17	appropriate	appropriate	ADJ
gujaf-284	352	18	model	model	NOUN
gujaf-284	352	19	.	.	PUNCT
gujaf-284	353	1	furthermore	furthermore	ADV
gujaf-284	353	2	,	,	PUNCT
gujaf-284	353	3	variance	variance	NOUN
gujaf-284	353	4	inflation	inflation	NOUN
gujaf-284	353	5	factor	factor	NOUN
gujaf-284	353	6	(	(	PUNCT
gujaf-284	353	7	vif	vif	NOUN
gujaf-284	353	8	)	)	PUNCT
gujaf-284	353	9	and	and	CCONJ
gujaf-284	353	10	corresponding	correspond	VERB
gujaf-284	353	11	tolerance	tolerance	NOUN
gujaf-284	353	12	value	value	NOUN
gujaf-284	353	13	have	have	AUX
gujaf-284	353	14	been	be	AUX
gujaf-284	353	15	displayed	display	VERB
gujaf-284	353	16	on	on	ADP
gujaf-284	353	17	the	the	DET
gujaf-284	353	18	basis	basis	NOUN
gujaf-284	353	19	of	of	ADP
gujaf-284	353	20	rule	rule	NOUN
gujaf-284	353	21	of	of	ADP
gujaf-284	353	22	thumb	thumb	NOUN
gujaf-284	353	23	of	of	ADP
gujaf-284	353	24	vif	vif	NOUN
gujaf-284	353	25	and	and	CCONJ
gujaf-284	353	26	the	the	DET
gujaf-284	353	27	tolerance	tolerance	NOUN
gujaf-284	353	28	value	value	NOUN
gujaf-284	353	29	.	.	PUNCT
gujaf-284	354	1	where	where	SCONJ
gujaf-284	354	2	the	the	DET
gujaf-284	354	3	vif	vif	NOUN
gujaf-284	354	4	consistently	consistently	ADV
gujaf-284	354	5	displaying	display	VERB
gujaf-284	354	6	smaller	small	ADJ
gujaf-284	354	7	values	value	NOUN
gujaf-284	354	8	less	less	ADJ
gujaf-284	354	9	than	than	ADP
gujaf-284	354	10	ten	ten	NUM
gujaf-284	354	11	(	(	PUNCT
gujaf-284	354	12	10	10	NUM
gujaf-284	354	13	)	)	PUNCT
gujaf-284	354	14	and	and	CCONJ
gujaf-284	354	15	the	the	DET
gujaf-284	354	16	corresponding	correspond	VERB
gujaf-284	354	17	tolerance	tolerance	NOUN
gujaf-284	354	18	value	value	NOUN
gujaf-284	354	19	consistently	consistently	ADV
gujaf-284	354	20	sowing	sow	VERB
gujaf-284	354	21	smaller	small	ADJ
gujaf-284	354	22	values	value	NOUN
gujaf-284	354	23	less	less	ADJ
gujaf-284	354	24	than	than	ADP
gujaf-284	354	25	one	one	NUM
gujaf-284	354	26	(	(	PUNCT
gujaf-284	354	27	1	1	NUM
gujaf-284	354	28	)	)	PUNCT
gujaf-284	354	29	gusau	gusau	ADJ
gujaf-284	354	30	journal	journal	NOUN
gujaf-284	354	31	of	of	ADP
gujaf-284	354	32	accounting	accounting	NOUN
gujaf-284	354	33	and	and	CCONJ
gujaf-284	354	34	finance	finance	NOUN
gujaf-284	354	35	,	,	PUNCT
gujaf-284	354	36	vol	vol	NOUN
gujaf-284	354	37	.	.	PROPN
gujaf-284	354	38	5	5	NUM
gujaf-284	354	39	,	,	PUNCT
gujaf-284	354	40	issue	issue	NOUN
gujaf-284	354	41	1	1	NUM
gujaf-284	354	42	,	,	PUNCT
gujaf-284	354	43	april	april	PROPN
gujaf-284	354	44	,	,	PUNCT
gujaf-284	354	45	2024	2024	NUM
gujaf-284	354	46	205	205	NUM
gujaf-284	354	47	which	which	PRON
gujaf-284	354	48	ultimately	ultimately	ADV
gujaf-284	354	49	indicating	indicate	VERB
gujaf-284	354	50	the	the	DET
gujaf-284	354	51	absence	absence	NOUN
gujaf-284	354	52	of	of	ADP
gujaf-284	354	53	multicollinearity	multicollinearity	NOUN
gujaf-284	354	54	effect	effect	NOUN
gujaf-284	354	55	within	within	ADP
gujaf-284	354	56	independent	independent	ADJ
gujaf-284	354	57	variables	variable	NOUN
gujaf-284	354	58	of	of	ADP
gujaf-284	354	59	the	the	DET
gujaf-284	354	60	study	study	NOUN
gujaf-284	354	61	.	.	PUNCT
gujaf-284	355	1	also	also	ADV
gujaf-284	355	2	,	,	PUNCT
gujaf-284	355	3	cumulative	cumulative	ADJ
gujaf-284	355	4	rsquared	rsquare	VERB
gujaf-284	355	5	of	of	ADP
gujaf-284	355	6	(	(	PUNCT
gujaf-284	355	7	0.30	0.30	NUM
gujaf-284	355	8	)	)	PUNCT
gujaf-284	355	9	as	as	ADP
gujaf-284	355	10	the	the	DET
gujaf-284	355	11	multiple	multiple	ADJ
gujaf-284	355	12	coefficient	coefficient	NOUN
gujaf-284	355	13	of	of	ADP
gujaf-284	355	14	determination	determination	NOUN
gujaf-284	355	15	which	which	PRON
gujaf-284	355	16	indicate	indicate	VERB
gujaf-284	355	17	the	the	DET
gujaf-284	355	18	percentage	percentage	NOUN
gujaf-284	355	19	of	of	ADP
gujaf-284	355	20	total	total	ADJ
gujaf-284	355	21	variation	variation	NOUN
gujaf-284	355	22	in	in	ADP
gujaf-284	355	23	the	the	DET
gujaf-284	355	24	dependent	dependent	ADJ
gujaf-284	355	25	variable	variable	NOUN
gujaf-284	355	26	as	as	SCONJ
gujaf-284	355	27	jointly	jointly	ADV
gujaf-284	355	28	explained	explain	VERB
gujaf-284	355	29	by	by	ADP
gujaf-284	355	30	the	the	DET
gujaf-284	355	31	all	all	DET
gujaf-284	355	32	the	the	DET
gujaf-284	355	33	independent	independent	ADJ
gujaf-284	355	34	variable	variable	NOUN
gujaf-284	355	35	,	,	PUNCT
gujaf-284	355	36	moderating	moderate	VERB
gujaf-284	355	37	variable	variable	NOUN
gujaf-284	355	38	and	and	CCONJ
gujaf-284	355	39	control	control	NOUN
gujaf-284	355	40	variables	variable	NOUN
gujaf-284	355	41	used	use	VERB
gujaf-284	355	42	in	in	ADP
gujaf-284	355	43	the	the	DET
gujaf-284	355	44	study	study	NOUN
gujaf-284	355	45	.	.	PUNCT
gujaf-284	356	1	this	this	PRON
gujaf-284	356	2	means	mean	VERB
gujaf-284	356	3	,	,	PUNCT
gujaf-284	356	4	that	that	SCONJ
gujaf-284	356	5	30	30	NUM
gujaf-284	356	6	%	%	NOUN
gujaf-284	356	7	of	of	ADP
gujaf-284	356	8	the	the	DET
gujaf-284	356	9	variation	variation	NOUN
gujaf-284	356	10	in	in	ADP
gujaf-284	356	11	dependent	dependent	ADJ
gujaf-284	356	12	variable	variable	NOUN
gujaf-284	356	13	is	be	AUX
gujaf-284	356	14	determined	determine	VERB
gujaf-284	356	15	by	by	ADP
gujaf-284	356	16	the	the	DET
gujaf-284	356	17	independent	independent	ADJ
gujaf-284	356	18	variable	variable	NOUN
gujaf-284	356	19	,	,	PUNCT
gujaf-284	356	20	as	as	ADV
gujaf-284	356	21	well	well	ADV
gujaf-284	356	22	as	as	ADP
gujaf-284	356	23	control	control	NOUN
gujaf-284	356	24	variables	variable	NOUN
gujaf-284	356	25	jointly	jointly	ADV
gujaf-284	356	26	.	.	PUNCT
gujaf-284	357	1	this	this	DET
gujaf-284	357	2	outcome	outcome	NOUN
gujaf-284	357	3	is	be	AUX
gujaf-284	357	4	validated	validate	VERB
gujaf-284	357	5	by	by	ADP
gujaf-284	357	6	the	the	DET
gujaf-284	357	7	outcome	outcome	NOUN
gujaf-284	357	8	of	of	ADP
gujaf-284	357	9	the	the	DET
gujaf-284	357	10	fstat	fstat	NOUN
gujaf-284	357	11	and	and	CCONJ
gujaf-284	357	12	fsig	fsig	ADJ
gujaf-284	357	13	of	of	ADP
gujaf-284	357	14	(	(	PUNCT
gujaf-284	357	15	8.69	8.69	NUM
gujaf-284	357	16	)	)	PUNCT
gujaf-284	357	17	and	and	CCONJ
gujaf-284	357	18	(	(	PUNCT
gujaf-284	357	19	0.000	0.000	NUM
gujaf-284	357	20	)	)	PUNCT
gujaf-284	357	21	respectively	respectively	ADV
gujaf-284	357	22	,	,	PUNCT
gujaf-284	357	23	which	which	PRON
gujaf-284	357	24	further	far	ADV
gujaf-284	357	25	signified	signify	VERB
gujaf-284	357	26	the	the	DET
gujaf-284	357	27	fitness	fitness	NOUN
gujaf-284	357	28	of	of	ADP
gujaf-284	357	29	the	the	DET
gujaf-284	357	30	model	model	NOUN
gujaf-284	357	31	of	of	ADP
gujaf-284	357	32	the	the	DET
gujaf-284	357	33	study	study	NOUN
gujaf-284	357	34	by	by	ADP
gujaf-284	357	35	1	1	NUM
gujaf-284	357	36	%	%	NOUN
gujaf-284	357	37	.	.	PUNCT
gujaf-284	358	1	hypothesis	hypothesis	NOUN
gujaf-284	358	2	one	one	NUM
gujaf-284	358	3	(	(	PUNCT
gujaf-284	358	4	long	long	ADJ
gujaf-284	358	5	term	term	NOUN
gujaf-284	358	6	debt	debt	NOUN
gujaf-284	358	7	financing	financing	NOUN
gujaf-284	358	8	and	and	CCONJ
gujaf-284	358	9	financial	financial	ADJ
gujaf-284	358	10	performance	performance	NOUN
gujaf-284	358	11	)	)	PUNCT
gujaf-284	358	12	the	the	DET
gujaf-284	358	13	table	table	NOUN
gujaf-284	358	14	5	5	NUM
gujaf-284	358	15	shows	show	VERB
gujaf-284	358	16	that	that	SCONJ
gujaf-284	358	17	long	long	ADJ
gujaf-284	358	18	term	term	NOUN
gujaf-284	358	19	debt	debt	NOUN
gujaf-284	358	20	financing	financing	NOUN
gujaf-284	358	21	has	have	VERB
gujaf-284	358	22	a	a	DET
gujaf-284	358	23	positive	positive	ADJ
gujaf-284	358	24	coefficient	coefficient	NOUN
gujaf-284	358	25	value	value	NOUN
gujaf-284	358	26	of	of	ADP
gujaf-284	358	27	0.3881657	0.3881657	NUM
gujaf-284	358	28	and	and	CCONJ
gujaf-284	358	29	pvalue	pvalue	NOUN
gujaf-284	358	30	of	of	ADP
gujaf-284	358	31	0.021	0.021	NUM
gujaf-284	358	32	which	which	PRON
gujaf-284	358	33	is	be	AUX
gujaf-284	358	34	significant	significant	ADJ
gujaf-284	358	35	at	at	ADP
gujaf-284	358	36	5	5	NUM
gujaf-284	358	37	%	%	NOUN
gujaf-284	358	38	.	.	PUNCT
gujaf-284	359	1	this	this	PRON
gujaf-284	359	2	implies	imply	VERB
gujaf-284	359	3	for	for	ADP
gujaf-284	359	4	every	every	DET
gujaf-284	359	5	n1	n1	ADJ
gujaf-284	359	6	increase	increase	NOUN
gujaf-284	359	7	in	in	ADP
gujaf-284	359	8	long	long	ADJ
gujaf-284	359	9	term	term	NOUN
gujaf-284	359	10	debt	debt	NOUN
gujaf-284	359	11	financing	financing	NOUN
gujaf-284	359	12	there	there	PRON
gujaf-284	359	13	will	will	AUX
gujaf-284	359	14	be	be	AUX
gujaf-284	359	15	an	an	DET
gujaf-284	359	16	increase	increase	NOUN
gujaf-284	359	17	in	in	ADP
gujaf-284	359	18	the	the	DET
gujaf-284	359	19	roa	roa	NOUN
gujaf-284	359	20	by	by	ADP
gujaf-284	359	21	0.37	0.37	NUM
gujaf-284	359	22	%	%	NOUN
gujaf-284	359	23	.	.	PUNCT
gujaf-284	360	1	hence	hence	ADV
gujaf-284	360	2	,	,	PUNCT
gujaf-284	360	3	that	that	PRON
gujaf-284	360	4	provides	provide	VERB
gujaf-284	360	5	evidence	evidence	NOUN
gujaf-284	360	6	for	for	ADP
gujaf-284	360	7	not	not	PART
gujaf-284	360	8	accepting	accept	VERB
gujaf-284	360	9	the	the	DET
gujaf-284	360	10	null	null	ADJ
gujaf-284	360	11	hypothesis	hypothesis	NOUN
gujaf-284	360	12	which	which	PRON
gujaf-284	360	13	states	state	VERB
gujaf-284	360	14	that	that	SCONJ
gujaf-284	360	15	long	long	ADJ
gujaf-284	360	16	term	term	NOUN
gujaf-284	360	17	debt	debt	NOUN
gujaf-284	360	18	financing	financing	NOUN
gujaf-284	360	19	has	have	VERB
gujaf-284	360	20	no	no	DET
gujaf-284	360	21	significant	significant	ADJ
gujaf-284	360	22	effect	effect	NOUN
gujaf-284	360	23	on	on	ADP
gujaf-284	360	24	roa	roa	PROPN
gujaf-284	360	25	of	of	ADP
gujaf-284	360	26	listed	list	VERB
gujaf-284	360	27	ict	ict	NOUN
gujaf-284	360	28	firms	firm	NOUN
gujaf-284	360	29	in	in	ADP
gujaf-284	360	30	nigeria	nigeria	PROPN
gujaf-284	360	31	.	.	PUNCT
gujaf-284	361	1	hypothesis	hypothesis	NOUN
gujaf-284	361	2	two	two	NUM
gujaf-284	361	3	(	(	PUNCT
gujaf-284	361	4	short	short	ADJ
gujaf-284	361	5	term	term	NOUN
gujaf-284	361	6	debt	debt	NOUN
gujaf-284	361	7	financing	financing	NOUN
gujaf-284	361	8	and	and	CCONJ
gujaf-284	361	9	financial	financial	ADJ
gujaf-284	361	10	performance	performance	NOUN
gujaf-284	361	11	)	)	PUNCT
gujaf-284	361	12	the	the	DET
gujaf-284	361	13	table	table	NOUN
gujaf-284	361	14	5	5	NUM
gujaf-284	361	15	also	also	ADV
gujaf-284	361	16	,	,	PUNCT
gujaf-284	361	17	revealed	reveal	VERB
gujaf-284	361	18	short	short	ADJ
gujaf-284	361	19	term	term	NOUN
gujaf-284	361	20	debt	debt	NOUN
gujaf-284	361	21	financing	financing	NOUN
gujaf-284	361	22	with	with	ADP
gujaf-284	361	23	a	a	DET
gujaf-284	361	24	positive	positive	ADJ
gujaf-284	361	25	coefficient	coefficient	NOUN
gujaf-284	361	26	value	value	NOUN
gujaf-284	361	27	of	of	ADP
gujaf-284	361	28	0.21035	0.21035	NUM
gujaf-284	361	29	and	and	CCONJ
gujaf-284	361	30	pvalue	pvalue	NOUN
gujaf-284	361	31	of	of	ADP
gujaf-284	361	32	0.086	0.086	NUM
gujaf-284	361	33	at	at	ADP
gujaf-284	361	34	10	10	NUM
gujaf-284	361	35	%	%	NOUN
gujaf-284	361	36	level	level	NOUN
gujaf-284	361	37	of	of	ADP
gujaf-284	361	38	significant	significant	ADJ
gujaf-284	361	39	.	.	PUNCT
gujaf-284	362	1	this	this	PRON
gujaf-284	362	2	shows	show	VERB
gujaf-284	362	3	that	that	SCONJ
gujaf-284	362	4	for	for	ADP
gujaf-284	362	5	every	every	DET
gujaf-284	362	6	n1increase	n1increase	NOUN
gujaf-284	362	7	in	in	ADP
gujaf-284	362	8	the	the	DET
gujaf-284	362	9	short	short	ADJ
gujaf-284	362	10	term	term	NOUN
gujaf-284	362	11	debt	debt	NOUN
gujaf-284	362	12	financing	financing	NOUN
gujaf-284	362	13	there	there	PRON
gujaf-284	362	14	would	would	AUX
gujaf-284	362	15	be	be	AUX
gujaf-284	362	16	an	an	DET
gujaf-284	362	17	increase	increase	NOUN
gujaf-284	362	18	in	in	ADP
gujaf-284	362	19	the	the	DET
gujaf-284	362	20	roa	roa	NOUN
gujaf-284	362	21	by	by	ADP
gujaf-284	362	22	21	21	NUM
gujaf-284	362	23	%	%	NOUN
gujaf-284	362	24	as	as	ADV
gujaf-284	362	25	far	far	ADV
gujaf-284	362	26	as	as	ADP
gujaf-284	362	27	listed	list	VERB
gujaf-284	362	28	ict	ict	NOUN
gujaf-284	362	29	firms	firm	NOUN
gujaf-284	362	30	in	in	ADP
gujaf-284	362	31	nigeria	nigeria	PROPN
gujaf-284	362	32	.	.	PUNCT
gujaf-284	363	1	that	that	PRON
gujaf-284	363	2	provides	provide	VERB
gujaf-284	363	3	evidence	evidence	NOUN
gujaf-284	363	4	for	for	ADP
gujaf-284	363	5	not	not	PART
gujaf-284	363	6	accepting	accept	VERB
gujaf-284	363	7	the	the	DET
gujaf-284	363	8	null	null	ADJ
gujaf-284	363	9	hypothesis	hypothesis	NOUN
gujaf-284	363	10	which	which	PRON
gujaf-284	363	11	states	state	VERB
gujaf-284	363	12	that	that	SCONJ
gujaf-284	363	13	short	short	ADJ
gujaf-284	363	14	term	term	NOUN
gujaf-284	363	15	debt	debt	NOUN
gujaf-284	363	16	financing	financing	NOUN
gujaf-284	363	17	has	have	VERB
gujaf-284	363	18	no	no	DET
gujaf-284	363	19	significant	significant	ADJ
gujaf-284	363	20	effect	effect	NOUN
gujaf-284	363	21	on	on	ADP
gujaf-284	363	22	roa	roa	PROPN
gujaf-284	363	23	of	of	ADP
gujaf-284	363	24	listed	list	VERB
gujaf-284	363	25	ict	ict	NOUN
gujaf-284	363	26	firms	firm	NOUN
gujaf-284	363	27	in	in	ADP
gujaf-284	363	28	nigeria	nigeria	PROPN
gujaf-284	363	29	.	.	PUNCT
gujaf-284	364	1	hypothesis	hypothesis	NOUN
gujaf-284	364	2	three	three	NUM
gujaf-284	364	3	(	(	PUNCT
gujaf-284	364	4	equity	equity	NOUN
gujaf-284	364	5	financing	financing	NOUN
gujaf-284	364	6	ratio	ratio	NOUN
gujaf-284	364	7	and	and	CCONJ
gujaf-284	364	8	financial	financial	ADJ
gujaf-284	364	9	performance	performance	NOUN
gujaf-284	364	10	)	)	PUNCT
gujaf-284	364	11	the	the	DET
gujaf-284	364	12	table	table	NOUN
gujaf-284	364	13	5	5	NUM
gujaf-284	364	14	has	have	AUX
gujaf-284	364	15	shown	show	VERB
gujaf-284	364	16	equity	equity	NOUN
gujaf-284	364	17	financing	financing	NOUN
gujaf-284	364	18	with	with	ADP
gujaf-284	364	19	a	a	DET
gujaf-284	364	20	positive	positive	ADJ
gujaf-284	364	21	coefficient	coefficient	NOUN
gujaf-284	364	22	value	value	NOUN
gujaf-284	364	23	of	of	ADP
gujaf-284	364	24	0.011832	0.011832	NUM
gujaf-284	364	25	and	and	CCONJ
gujaf-284	364	26	insignificant	insignificant	ADJ
gujaf-284	364	27	p	p	NOUN
gujaf-284	364	28	-	-	PUNCT
gujaf-284	364	29	value	value	NOUN
gujaf-284	364	30	of	of	ADP
gujaf-284	364	31	0.889	0.889	NUM
gujaf-284	364	32	.	.	PUNCT
gujaf-284	365	1	this	this	DET
gujaf-284	365	2	result	result	NOUN
gujaf-284	365	3	shows	show	VERB
gujaf-284	365	4	that	that	SCONJ
gujaf-284	365	5	as	as	ADP
gujaf-284	365	6	equity	equity	NOUN
gujaf-284	365	7	financing	financing	NOUN
gujaf-284	365	8	for	for	ADP
gujaf-284	365	9	every	every	DET
gujaf-284	365	10	n1	n1	ADJ
gujaf-284	365	11	increase	increase	NOUN
gujaf-284	365	12	in	in	ADP
gujaf-284	365	13	equity	equity	NOUN
gujaf-284	365	14	financing	financing	NOUN
gujaf-284	365	15	there	there	PRON
gujaf-284	365	16	would	would	AUX
gujaf-284	365	17	be	be	AUX
gujaf-284	365	18	no	no	DET
gujaf-284	365	19	change	change	NOUN
gujaf-284	365	20	in	in	ADP
gujaf-284	365	21	the	the	DET
gujaf-284	365	22	roa	roa	NOUN
gujaf-284	365	23	of	of	ADP
gujaf-284	365	24	the	the	DET
gujaf-284	365	25	listed	list	VERB
gujaf-284	365	26	ict	ict	NOUN
gujaf-284	365	27	firms	firm	NOUN
gujaf-284	365	28	in	in	ADP
gujaf-284	365	29	nigeria	nigeria	PROPN
gujaf-284	365	30	.	.	PUNCT
gujaf-284	366	1	meanwhile	meanwhile	ADV
gujaf-284	366	2	,	,	PUNCT
gujaf-284	366	3	it	it	PRON
gujaf-284	366	4	shows	show	VERB
gujaf-284	366	5	that	that	SCONJ
gujaf-284	366	6	the	the	DET
gujaf-284	366	7	null	null	ADJ
gujaf-284	366	8	hypothesis	hypothesis	NOUN
gujaf-284	366	9	which	which	PRON
gujaf-284	366	10	states	state	VERB
gujaf-284	366	11	that	that	SCONJ
gujaf-284	366	12	equity	equity	NOUN
gujaf-284	366	13	financing	financing	NOUN
gujaf-284	366	14	has	have	VERB
gujaf-284	366	15	no	no	DET
gujaf-284	366	16	significant	significant	ADJ
gujaf-284	366	17	effect	effect	NOUN
gujaf-284	366	18	on	on	ADP
gujaf-284	366	19	roa	roa	PROPN
gujaf-284	366	20	of	of	ADP
gujaf-284	366	21	listed	list	VERB
gujaf-284	366	22	ict	ict	NOUN
gujaf-284	366	23	firms	firm	NOUN
gujaf-284	366	24	in	in	ADP
gujaf-284	366	25	nigeria	nigeria	PROPN
gujaf-284	366	26	will	will	AUX
gujaf-284	366	27	be	be	AUX
gujaf-284	366	28	accepted	accept	VERB
gujaf-284	366	29	.	.	PUNCT
gujaf-284	367	1	gusau	gusau	PROPN
gujaf-284	367	2	journal	journal	PROPN
gujaf-284	367	3	of	of	ADP
gujaf-284	367	4	accounting	accounting	NOUN
gujaf-284	367	5	and	and	CCONJ
gujaf-284	367	6	finance	finance	NOUN
gujaf-284	367	7	,	,	PUNCT
gujaf-284	367	8	vol	vol	NOUN
gujaf-284	367	9	.	.	PROPN
gujaf-284	367	10	5	5	NUM
gujaf-284	367	11	,	,	PUNCT
gujaf-284	367	12	issue	issue	NOUN
gujaf-284	367	13	1	1	NUM
gujaf-284	367	14	,	,	PUNCT
gujaf-284	367	15	april	april	PROPN
gujaf-284	367	16	,	,	PUNCT
gujaf-284	367	17	2024	2024	NUM
gujaf-284	367	18	206	206	NUM
gujaf-284	367	19	hypothesis	hypothesis	NOUN
gujaf-284	367	20	four	four	NUM
gujaf-284	367	21	(	(	PUNCT
gujaf-284	367	22	debt	debt	NOUN
gujaf-284	367	23	to	to	ADP
gujaf-284	367	24	equity	equity	NOUN
gujaf-284	367	25	financing	financing	NOUN
gujaf-284	367	26	ratio	ratio	NOUN
gujaf-284	367	27	and	and	CCONJ
gujaf-284	367	28	financial	financial	ADJ
gujaf-284	367	29	performance	performance	NOUN
gujaf-284	367	30	)	)	PUNCT
gujaf-284	367	31	the	the	DET
gujaf-284	367	32	table	table	NOUN
gujaf-284	367	33	5	5	NUM
gujaf-284	367	34	also	also	ADV
gujaf-284	367	35	,	,	PUNCT
gujaf-284	367	36	revealed	reveal	VERB
gujaf-284	367	37	debt	debt	NOUN
gujaf-284	367	38	to	to	ADP
gujaf-284	367	39	equity	equity	NOUN
gujaf-284	367	40	financing	financing	NOUN
gujaf-284	367	41	ratio	ratio	NOUN
gujaf-284	367	42	with	with	ADP
gujaf-284	367	43	a	a	DET
gujaf-284	367	44	positive	positive	ADJ
gujaf-284	367	45	coefficient	coefficient	NOUN
gujaf-284	367	46	value	value	NOUN
gujaf-284	367	47	of	of	ADP
gujaf-284	367	48	0.39666	0.39666	NUM
gujaf-284	367	49	and	and	CCONJ
gujaf-284	367	50	pvalue	pvalue	NOUN
gujaf-284	367	51	of	of	ADP
gujaf-284	367	52	0.097	0.097	NUM
gujaf-284	367	53	at	at	ADP
gujaf-284	367	54	10	10	NUM
gujaf-284	367	55	%	%	NOUN
gujaf-284	367	56	level	level	NOUN
gujaf-284	367	57	of	of	ADP
gujaf-284	367	58	significant	significant	ADJ
gujaf-284	367	59	.	.	PUNCT
gujaf-284	368	1	this	this	PRON
gujaf-284	368	2	shows	show	VERB
gujaf-284	368	3	that	that	SCONJ
gujaf-284	368	4	for	for	ADP
gujaf-284	368	5	every	every	DET
gujaf-284	368	6	n1increase	n1increase	NOUN
gujaf-284	368	7	in	in	ADP
gujaf-284	368	8	the	the	DET
gujaf-284	368	9	debt	debt	NOUN
gujaf-284	368	10	to	to	ADP
gujaf-284	368	11	equity	equity	NOUN
gujaf-284	368	12	financing	financing	NOUN
gujaf-284	368	13	there	there	PRON
gujaf-284	368	14	would	would	AUX
gujaf-284	368	15	be	be	AUX
gujaf-284	368	16	an	an	DET
gujaf-284	368	17	increase	increase	NOUN
gujaf-284	368	18	in	in	ADP
gujaf-284	368	19	the	the	DET
gujaf-284	368	20	roa	roa	NOUN
gujaf-284	368	21	by	by	ADP
gujaf-284	368	22	40	40	NUM
gujaf-284	368	23	%	%	NOUN
gujaf-284	368	24	as	as	ADV
gujaf-284	368	25	far	far	ADV
gujaf-284	368	26	as	as	SCONJ
gujaf-284	368	27	listed	list	VERB
gujaf-284	368	28	ict	ict	NOUN
gujaf-284	368	29	firms	firm	NOUN
gujaf-284	368	30	in	in	ADP
gujaf-284	368	31	nigeria	nigeria	PROPN
gujaf-284	368	32	is	be	AUX
gujaf-284	368	33	concern	concern	NOUN
gujaf-284	368	34	.	.	PUNCT
gujaf-284	369	1	that	that	PRON
gujaf-284	369	2	provides	provide	VERB
gujaf-284	369	3	evidence	evidence	NOUN
gujaf-284	369	4	for	for	ADP
gujaf-284	369	5	not	not	PART
gujaf-284	369	6	accepting	accept	VERB
gujaf-284	369	7	the	the	DET
gujaf-284	369	8	null	null	ADJ
gujaf-284	369	9	hypothesis	hypothesis	NOUN
gujaf-284	369	10	which	which	PRON
gujaf-284	369	11	states	state	VERB
gujaf-284	369	12	that	that	SCONJ
gujaf-284	369	13	debt	debt	NOUN
gujaf-284	369	14	to	to	ADP
gujaf-284	369	15	equity	equity	NOUN
gujaf-284	369	16	financing	financing	NOUN
gujaf-284	369	17	has	have	VERB
gujaf-284	369	18	no	no	DET
gujaf-284	369	19	significant	significant	ADJ
gujaf-284	369	20	effect	effect	NOUN
gujaf-284	369	21	on	on	ADP
gujaf-284	369	22	roa	roa	PROPN
gujaf-284	369	23	of	of	ADP
gujaf-284	369	24	listed	list	VERB
gujaf-284	369	25	ict	ict	NOUN
gujaf-284	369	26	firms	firm	NOUN
gujaf-284	369	27	in	in	ADP
gujaf-284	369	28	nigeria	nigeria	PROPN
gujaf-284	369	29	.	.	PUNCT
gujaf-284	370	1	conclusion	conclusion	NOUN
gujaf-284	370	2	and	and	CCONJ
gujaf-284	370	3	recommendations	recommendation	NOUN
gujaf-284	370	4	the	the	DET
gujaf-284	370	5	study	study	NOUN
gujaf-284	370	6	was	be	AUX
gujaf-284	370	7	set	set	VERB
gujaf-284	370	8	out	out	ADP
gujaf-284	370	9	to	to	PART
gujaf-284	370	10	empirically	empirically	ADV
gujaf-284	370	11	examine	examine	VERB
gujaf-284	370	12	effect	effect	NOUN
gujaf-284	370	13	capital	capital	NOUN
gujaf-284	370	14	structure	structure	NOUN
gujaf-284	370	15	on	on	ADP
gujaf-284	370	16	financial	financial	ADJ
gujaf-284	370	17	performance	performance	NOUN
gujaf-284	370	18	of	of	ADP
gujaf-284	370	19	listed	list	VERB
gujaf-284	370	20	ict	ict	NOUN
gujaf-284	370	21	firms	firm	NOUN
gujaf-284	370	22	in	in	ADP
gujaf-284	370	23	nigeria	nigeria	PROPN
gujaf-284	370	24	for	for	ADP
gujaf-284	370	25	the	the	DET
gujaf-284	370	26	period	period	NOUN
gujaf-284	370	27	2013	2013	NUM
gujaf-284	370	28	-	-	SYM
gujaf-284	370	29	2022	2022	NUM
gujaf-284	370	30	.	.	PUNCT
gujaf-284	371	1	in	in	ADP
gujaf-284	371	2	view	view	NOUN
gujaf-284	371	3	of	of	ADP
gujaf-284	371	4	the	the	DET
gujaf-284	371	5	findings	finding	NOUN
gujaf-284	371	6	of	of	ADP
gujaf-284	371	7	the	the	DET
gujaf-284	371	8	study	study	NOUN
gujaf-284	371	9	,	,	PUNCT
gujaf-284	371	10	the	the	DET
gujaf-284	371	11	following	follow	VERB
gujaf-284	371	12	conclusions	conclusion	NOUN
gujaf-284	371	13	were	be	AUX
gujaf-284	371	14	made	make	VERB
gujaf-284	371	15	.	.	PUNCT
gujaf-284	372	1	long	long	ADJ
gujaf-284	372	2	term	term	NOUN
gujaf-284	372	3	debt	debt	NOUN
gujaf-284	372	4	financing	financing	NOUN
gujaf-284	372	5	has	have	VERB
gujaf-284	372	6	a	a	DET
gujaf-284	372	7	positive	positive	ADJ
gujaf-284	372	8	and	and	CCONJ
gujaf-284	372	9	significant	significant	ADJ
gujaf-284	372	10	effect	effect	NOUN
gujaf-284	372	11	on	on	ADP
gujaf-284	372	12	financial	financial	ADJ
gujaf-284	372	13	performance	performance	NOUN
gujaf-284	372	14	of	of	ADP
gujaf-284	372	15	listed	list	VERB
gujaf-284	372	16	ict	ict	NOUN
gujaf-284	372	17	firms	firm	NOUN
gujaf-284	372	18	in	in	ADP
gujaf-284	372	19	nigeria	nigeria	PROPN
gujaf-284	372	20	.	.	PUNCT
gujaf-284	373	1	moreso	moreso	PROPN
gujaf-284	373	2	,	,	PUNCT
gujaf-284	373	3	short	short	ADJ
gujaf-284	373	4	term	term	NOUN
gujaf-284	373	5	financing	financing	NOUN
gujaf-284	373	6	has	have	VERB
gujaf-284	373	7	a	a	DET
gujaf-284	373	8	positive	positive	ADJ
gujaf-284	373	9	and	and	CCONJ
gujaf-284	373	10	significant	significant	ADJ
gujaf-284	373	11	effect	effect	NOUN
gujaf-284	373	12	on	on	ADP
gujaf-284	373	13	financial	financial	ADJ
gujaf-284	373	14	performance	performance	NOUN
gujaf-284	373	15	of	of	ADP
gujaf-284	373	16	listed	list	VERB
gujaf-284	373	17	ict	ict	NOUN
gujaf-284	373	18	firms	firm	NOUN
gujaf-284	373	19	in	in	ADP
gujaf-284	373	20	nigeria	nigeria	PROPN
gujaf-284	373	21	.	.	PUNCT
gujaf-284	374	1	in	in	ADP
gujaf-284	374	2	addition	addition	NOUN
gujaf-284	374	3	,	,	PUNCT
gujaf-284	374	4	debt	debt	NOUN
gujaf-284	374	5	to	to	ADP
gujaf-284	374	6	equity	equity	NOUN
gujaf-284	374	7	financing	financing	NOUN
gujaf-284	374	8	has	have	VERB
gujaf-284	374	9	a	a	DET
gujaf-284	374	10	positive	positive	ADJ
gujaf-284	374	11	and	and	CCONJ
gujaf-284	374	12	significant	significant	ADJ
gujaf-284	374	13	effect	effect	NOUN
gujaf-284	374	14	on	on	ADP
gujaf-284	374	15	financial	financial	ADJ
gujaf-284	374	16	performance	performance	NOUN
gujaf-284	374	17	of	of	ADP
gujaf-284	374	18	listed	list	VERB
gujaf-284	374	19	ict	ict	NOUN
gujaf-284	374	20	firms	firm	NOUN
gujaf-284	374	21	in	in	ADP
gujaf-284	374	22	nigeria	nigeria	PROPN
gujaf-284	374	23	.	.	PUNCT
gujaf-284	375	1	the	the	DET
gujaf-284	375	2	study	study	NOUN
gujaf-284	375	3	recommends	recommend	VERB
gujaf-284	375	4	that	that	SCONJ
gujaf-284	375	5	board	board	NOUN
gujaf-284	375	6	members	member	NOUN
gujaf-284	375	7	should	should	AUX
gujaf-284	375	8	initiate	initiate	VERB
gujaf-284	375	9	coherent	coherent	ADJ
gujaf-284	375	10	and	and	CCONJ
gujaf-284	375	11	integrated	integrate	VERB
gujaf-284	375	12	financial	financial	ADJ
gujaf-284	375	13	policies	policy	NOUN
gujaf-284	375	14	towards	towards	ADP
gujaf-284	375	15	encouraging	encourage	VERB
gujaf-284	375	16	long	long	ADJ
gujaf-284	375	17	-	-	PUNCT
gujaf-284	375	18	and	and	CCONJ
gujaf-284	375	19	-	-	PUNCT
gujaf-284	375	20	short	short	ADJ
gujaf-284	375	21	-	-	PUNCT
gujaf-284	375	22	term	term	NOUN
gujaf-284	375	23	debt	debt	NOUN
gujaf-284	375	24	financing	financing	NOUN
gujaf-284	375	25	which	which	PRON
gujaf-284	375	26	would	would	AUX
gujaf-284	375	27	ultimately	ultimately	ADV
gujaf-284	375	28	improve	improve	VERB
gujaf-284	375	29	the	the	DET
gujaf-284	375	30	financial	financial	ADJ
gujaf-284	375	31	performance	performance	NOUN
gujaf-284	375	32	of	of	ADP
gujaf-284	375	33	the	the	DET
gujaf-284	375	34	list	list	NOUN
gujaf-284	375	35	ict	ict	NOUN
gujaf-284	375	36	firms	firm	NOUN
gujaf-284	375	37	in	in	ADP
gujaf-284	375	38	nigeria	nigeria	PROPN
gujaf-284	375	39	.	.	PUNCT
gujaf-284	376	1	references	reference	NOUN
gujaf-284	376	2	prasad	prasad	PROPN
gujaf-284	376	3	,	,	PUNCT
gujaf-284	376	4	c.	c.	PROPN
gujaf-284	376	5	d	d	PROPN
gujaf-284	376	6	&	&	CCONJ
gujaf-284	376	7	kumar	kumar	PROPN
gujaf-284	376	8	,	,	PUNCT
gujaf-284	376	9	r	r	PROPN
gujaf-284	376	10	,	,	PUNCT
gujaf-284	376	11	s.	s.	PROPN
gujaf-284	376	12	(	(	PUNCT
gujaf-284	376	13	2014	2014	NUM
gujaf-284	376	14	)	)	PUNCT
gujaf-284	376	15	.	.	PUNCT
gujaf-284	377	1	influence	influence	NOUN
gujaf-284	377	2	of	of	ADP
gujaf-284	377	3	capital	capital	NOUN
gujaf-284	377	4	structure	structure	NOUN
gujaf-284	377	5	on	on	ADP
gujaf-284	377	6	financial	financial	ADJ
gujaf-284	377	7	performance	performance	NOUN
gujaf-284	377	8	.	.	PUNCT
gujaf-284	378	1	parikalpana	parikalpana	PROPN
gujaf-284	378	2	,	,	PUNCT
gujaf-284	378	3	journal	journal	NOUN
gujaf-284	378	4	of	of	ADP
gujaf-284	378	5	management	management	NOUN
gujaf-284	378	6	,	,	PUNCT
gujaf-284	378	7	14(1	14(1	NUM
gujaf-284	378	8	)	)	PUNCT
gujaf-284	378	9	.	.	PUNCT
gujaf-284	379	1	abbasali	abbasali	PROPN
gujaf-284	379	2	,	,	PUNCT
gujaf-284	379	3	p.	p.	NOUN
gujaf-284	379	4	,	,	PUNCT
gujaf-284	379	5	estandiar	estandiar	PROPN
gujaf-284	379	6	,	,	PUNCT
gujaf-284	379	7	m.	m.	NOUN
gujaf-284	379	8	,	,	PUNCT
gujaf-284	379	9	milad	milad	NOUN
gujaf-284	379	10	,	,	PUNCT
gujaf-284	379	11	e.	e.	PROPN
gujaf-284	379	12	,	,	PUNCT
gujaf-284	379	13	&	&	CCONJ
gujaf-284	379	14	mohammad	mohammad	PROPN
gujaf-284	379	15	,	,	PUNCT
gujaf-284	379	16	b.	b.	PROPN
gujaf-284	379	17	(	(	PUNCT
gujaf-284	379	18	2012	2012	NUM
gujaf-284	379	19	)	)	PUNCT
gujaf-284	379	20	.	.	PUNCT
gujaf-284	380	1	the	the	DET
gujaf-284	380	2	relationship	relationship	NOUN
gujaf-284	380	3	between	between	ADP
gujaf-284	380	4	capital	capital	NOUN
gujaf-284	380	5	structure	structure	NOUN
gujaf-284	380	6	and	and	CCONJ
gujaf-284	380	7	firm	firm	ADJ
gujaf-284	380	8	performance	performance	NOUN
gujaf-284	380	9	evaluation	evaluation	NOUN
gujaf-284	380	10	measures	measure	NOUN
gujaf-284	380	11	:	:	PUNCT
gujaf-284	380	12	evidence	evidence	NOUN
gujaf-284	380	13	from	from	ADP
gujaf-284	380	14	tehran	tehran	PROPN
gujaf-284	380	15	stock	stock	PROPN
gujaf-284	380	16	exchange	exchange	PROPN
gujaf-284	380	17	.	.	PUNCT
gujaf-284	381	1	international	international	ADJ
gujaf-284	381	2	journal	journal	PROPN
gujaf-284	381	3	of	of	ADP
gujaf-284	381	4	business	business	NOUN
gujaf-284	381	5	and	and	CCONJ
gujaf-284	381	6	commerce	commerce	PROPN
gujaf-284	381	7	,	,	PUNCT
gujaf-284	381	8	1(19	1(19	NUM
gujaf-284	381	9	)	)	PUNCT
gujaf-284	381	10	,	,	PUNCT
gujaf-284	381	11	166181	166181	NUM
gujaf-284	381	12	.	.	PUNCT
gujaf-284	382	1	abdul	abdul	PROPN
gujaf-284	382	2	,	,	PUNCT
gujaf-284	382	3	g.	g.	PROPN
gujaf-284	382	4	k.	k.	PROPN
gujaf-284	382	5	(	(	PUNCT
gujaf-284	382	6	2010	2010	NUM
gujaf-284	382	7	)	)	PUNCT
gujaf-284	382	8	.	.	PUNCT
gujaf-284	383	1	capital	capital	NOUN
gujaf-284	383	2	structure	structure	NOUN
gujaf-284	383	3	decisions	decision	NOUN
gujaf-284	383	4	with	with	ADP
gujaf-284	383	5	firms	firm	NOUN
gujaf-284	383	6	performance	performance	NOUN
gujaf-284	383	7	:	:	PUNCT
gujaf-284	383	8	a	a	DET
gujaf-284	383	9	study	study	NOUN
gujaf-284	383	10	of	of	ADP
gujaf-284	383	11	engineering	engineering	NOUN
gujaf-284	383	12	firms	firm	NOUN
gujaf-284	383	13	.	.	PUNCT
gujaf-284	384	1	abraham	abraham	PROPN
gujaf-284	384	2	,	,	PUNCT
gujaf-284	384	3	r.	r.	PROPN
gujaf-284	384	4	&	&	CCONJ
gujaf-284	384	5	h.	h.	PROPN
gujaf-284	384	6	(	(	PUNCT
gujaf-284	384	7	2011	2011	NUM
gujaf-284	384	8	)	)	PUNCT
gujaf-284	384	9	.	.	PUNCT
gujaf-284	385	1	seasoned	season	VERB
gujaf-284	385	2	equity	equity	NOUN
gujaf-284	385	3	offerins	offerin	NOUN
gujaf-284	385	4	:	:	PUNCT
gujaf-284	385	5	characteristic	characteristic	ADJ
gujaf-284	385	6	of	of	ADP
gujaf-284	385	7	firms	firm	NOUN
gujaf-284	385	8	.	.	PUNCT
gujaf-284	386	1	international	international	ADJ
gujaf-284	386	2	journal	journal	PROPN
gujaf-284	386	3	of	of	ADP
gujaf-284	386	4	business	business	NOUN
gujaf-284	386	5	,	,	PUNCT
gujaf-284	386	6	humanities	humanity	NOUN
gujaf-284	386	7	and	and	CCONJ
gujaf-284	386	8	technology	technology	NOUN
gujaf-284	386	9	,	,	PUNCT
gujaf-284	386	10	1(3	1(3	NUM
gujaf-284	386	11	)	)	PUNCT
gujaf-284	386	12	,	,	PUNCT
gujaf-284	386	13	26	26	NUM
gujaf-284	386	14	–	–	SYM
gujaf-284	386	15	33	33	NUM
gujaf-284	386	16	.	.	PUNCT
gujaf-284	386	17	adebay	adebay	PROPN
gujaf-284	386	18	,	,	PUNCT
gujaf-284	386	19	j.	j.	PROPN
gujaf-284	386	20	o.	o.	PROPN
gujaf-284	386	21	sanni	sanni	PROPN
gujaf-284	386	22	,	,	PUNCT
gujaf-284	386	23	s.a	s.a	PROPN
gujaf-284	386	24	and	and	CCONJ
gujaf-284	386	25	ilori	ilori	PROPN
gujaf-284	386	26	,	,	PUNCT
gujaf-284	386	27	m.	m.	NOUN
gujaf-284	386	28	.	.	PUNCT
gujaf-284	387	1	(	(	PUNCT
gujaf-284	387	2	1999	1999	NUM
gujaf-284	387	3	)	)	PUNCT
gujaf-284	387	4	.	.	PUNCT
gujaf-284	388	1	‘	'	PUNCT
gujaf-284	388	2	the	the	DET
gujaf-284	388	3	impact	impact	NOUN
gujaf-284	388	4	of	of	ADP
gujaf-284	388	5	ict	ict	NOUN
gujaf-284	388	6	on	on	ADP
gujaf-284	388	7	product	product	NOUN
gujaf-284	388	8	market	market	NOUN
gujaf-284	388	9	innovation	innovation	NOUN
gujaf-284	388	10	.	.	PUNCT
gujaf-284	389	1	else	else	PROPN
gujaf-284	389	2	science	science	PROPN
gujaf-284	389	3	ltd	ltd	PROPN
gujaf-284	389	4	.	.	PROPN
gujaf-284	389	5	,	,	PUNCT
gujaf-284	389	6	58–100	58–100	PROPN
gujaf-284	389	7	.	.	PUNCT
gujaf-284	389	8	adesina	adesina	PROPN
gujaf-284	389	9	,	,	PUNCT
gujaf-284	389	10	j.	j.	PROPN
gujaf-284	389	11	b.	b.	PROPN
gujaf-284	389	12	,	,	PUNCT
gujaf-284	389	13	nwidobie	nwidobie	PROPN
gujaf-284	389	14	,	,	PUNCT
gujaf-284	389	15	b.	b.	PROPN
gujaf-284	389	16	m.	m.	PROPN
gujaf-284	389	17	,	,	PUNCT
gujaf-284	389	18	&	&	CCONJ
gujaf-284	389	19	adesina	adesina	PROPN
gujaf-284	389	20	,	,	PUNCT
gujaf-284	389	21	o.	o.	PROPN
gujaf-284	389	22	o.	o.	PROPN
gujaf-284	389	23	(	(	PUNCT
gujaf-284	389	24	2015	2015	NUM
gujaf-284	389	25	)	)	PUNCT
gujaf-284	389	26	.	.	PUNCT
gujaf-284	390	1	capital	capital	NOUN
gujaf-284	390	2	structure	structure	NOUN
gujaf-284	390	3	and	and	CCONJ
gujaf-284	390	4	financial	financial	ADJ
gujaf-284	390	5	performance	performance	NOUN
gujaf-284	390	6	in	in	ADP
gujaf-284	390	7	nigeria	nigeria	PROPN
gujaf-284	390	8	,	,	PUNCT
gujaf-284	390	9	05(02	05(02	PROPN
gujaf-284	390	10	)	)	PUNCT
gujaf-284	390	11	,	,	PUNCT
gujaf-284	390	12	21–31	21–31	NUM
gujaf-284	390	13	.	.	PUNCT
gujaf-284	391	1	gusau	gusau	PROPN
gujaf-284	391	2	journal	journal	PROPN
gujaf-284	391	3	of	of	ADP
gujaf-284	391	4	accounting	accounting	NOUN
gujaf-284	391	5	and	and	CCONJ
gujaf-284	391	6	finance	finance	NOUN
gujaf-284	391	7	,	,	PUNCT
gujaf-284	391	8	vol	vol	NOUN
gujaf-284	391	9	.	.	PROPN
gujaf-284	391	10	5	5	NUM
gujaf-284	391	11	,	,	PUNCT
gujaf-284	391	12	issue	issue	NOUN
gujaf-284	391	13	1	1	NUM
gujaf-284	391	14	,	,	PUNCT
gujaf-284	391	15	april	april	PROPN
gujaf-284	391	16	,	,	PUNCT
gujaf-284	391	17	2024	2024	NUM
gujaf-284	391	18	207	207	NUM
gujaf-284	391	19	afolabi	afolabi	NOUN
gujaf-284	391	20	,	,	PUNCT
gujaf-284	391	21	a.	a.	NOUN
gujaf-284	391	22	a.	a.	NOUN
gujaf-284	391	23	(	(	PUNCT
gujaf-284	391	24	2010	2010	NUM
gujaf-284	391	25	)	)	PUNCT
gujaf-284	391	26	.	.	PUNCT
gujaf-284	392	1	corporate	corporate	ADJ
gujaf-284	392	2	governance	governance	NOUN
gujaf-284	392	3	and	and	CCONJ
gujaf-284	392	4	bank	bank	NOUN
gujaf-284	392	5	capital	capital	NOUN
gujaf-284	392	6	structure	structure	NOUN
gujaf-284	392	7	:	:	PUNCT
gujaf-284	392	8	evidence	evidence	NOUN
gujaf-284	392	9	from	from	ADP
gujaf-284	392	10	a	a	DET
gujaf-284	392	11	cross	cross	ADJ
gujaf-284	392	12	-	-	ADJ
gujaf-284	392	13	country	country	ADJ
gujaf-284	392	14	analysis	analysis	NOUN
gujaf-284	392	15	.	.	PUNCT
gujaf-284	393	1	brunel	brunel	PROPN
gujaf-284	393	2	university	university	PROPN
gujaf-284	393	3	uxbridge	uxbridge	PROPN
gujaf-284	393	4	west	west	PROPN
gujaf-284	393	5	london	london	PROPN
gujaf-284	393	6	,	,	PUNCT
gujaf-284	393	7	uk	uk	PROPN
gujaf-284	393	8	.	.	PROPN
gujaf-284	393	9	africa	africa	PROPN
gujaf-284	393	10	,	,	PUNCT
gujaf-284	393	11	r.	r.	PROPN
gujaf-284	393	12	i.	i.	PROPN
gujaf-284	393	13	(	(	PUNCT
gujaf-284	393	14	2012	2012	NUM
gujaf-284	393	15	)	)	PUNCT
gujaf-284	393	16	.	.	PUNCT
gujaf-284	394	1	research	research	PROPN
gujaf-284	394	2	ict	ict	PROPN
gujaf-284	394	3	africa	africa	PROPN
gujaf-284	394	4	.	.	PUNCT
gujaf-284	395	1	net	net	PROPN
gujaf-284	395	2	.	.	PUNCT
gujaf-284	396	1	abuja	abuja	PROPN
gujaf-284	396	2	.	.	PUNCT
gujaf-284	397	1	akeem	akeem	PROPN
gujaf-284	397	2	,	,	PUNCT
gujaf-284	397	3	l.	l.	PROPN
gujaf-284	397	4	b.	b.	PROPN
gujaf-284	397	5	,	,	PUNCT
gujaf-284	397	6	k	k	PROPN
gujaf-284	397	7	,	,	PUNCT
gujaf-284	397	8	e.	e.	PROPN
gujaf-284	397	9	t.	t.	PROPN
gujaf-284	397	10	,	,	PUNCT
gujaf-284	397	11	kiyanjui	kiyanjui	PROPN
gujaf-284	397	12	,	,	PUNCT
gujaf-284	397	13	m.	m.	PROPN
gujaf-284	397	14	w.	w.	PROPN
gujaf-284	397	15	,	,	PUNCT
gujaf-284	397	16	&	&	CCONJ
gujaf-284	397	17	kayode	kayode	PROPN
gujaf-284	397	18	,	,	PUNCT
gujaf-284	397	19	m.	m.	NOUN
gujaf-284	397	20	(	(	PUNCT
gujaf-284	397	21	2014	2014	NUM
gujaf-284	397	22	)	)	PUNCT
gujaf-284	397	23	.	.	PUNCT
gujaf-284	398	1	effects	effect	NOUN
gujaf-284	398	2	of	of	ADP
gujaf-284	398	3	capital	capital	NOUN
gujaf-284	398	4	structure	structure	NOUN
gujaf-284	398	5	on	on	ADP
gujaf-284	398	6	firm	firm	ADJ
gujaf-284	398	7	’	'	PUNCT
gujaf-284	398	8	s	s	PART
gujaf-284	398	9	performance	performance	NOUN
gujaf-284	398	10	 	 	SPACE
gujaf-284	398	11	:	:	PUNCT
gujaf-284	398	12	empirical	empirical	ADJ
gujaf-284	398	13	study	study	NOUN
gujaf-284	398	14	of	of	ADP
gujaf-284	398	15	manufacturing	manufacturing	NOUN
gujaf-284	398	16	companies	company	NOUN
gujaf-284	398	17	in	in	ADP
gujaf-284	398	18	nigeria	nigeria	PROPN
gujaf-284	398	19	.	.	PUNCT
gujaf-284	399	1	journal	journal	PROPN
gujaf-284	399	2	of	of	ADP
gujaf-284	399	3	finance	finance	NOUN
gujaf-284	399	4	and	and	CCONJ
gujaf-284	399	5	investment	investment	NOUN
gujaf-284	399	6	analysis	analysis	NOUN
gujaf-284	399	7	,	,	PUNCT
gujaf-284	399	8	3(4	3(4	NUM
gujaf-284	399	9	)	)	PUNCT
gujaf-284	399	10	,	,	PUNCT
gujaf-284	399	11	39–57	39–57	NUM
gujaf-284	399	12	.	.	PUNCT
gujaf-284	400	1	akingunola	akingunola	PROPN
gujaf-284	400	2	,	,	PUNCT
gujaf-284	400	3	r.	r.	PROPN
gujaf-284	400	4	o.	o.	PROPN
gujaf-284	400	5	,	,	PUNCT
gujaf-284	400	6	olawale	olawale	PROPN
gujaf-284	400	7	,	,	PUNCT
gujaf-284	400	8	l.	l.	PROPN
gujaf-284	400	9	s.	s.	PROPN
gujaf-284	400	10	,	,	PUNCT
gujaf-284	400	11	&	&	CCONJ
gujaf-284	400	12	olaniyan	olaniyan	ADJ
gujaf-284	400	13	,	,	PUNCT
gujaf-284	400	14	j.	j.	PROPN
gujaf-284	400	15	d.	d.	PROPN
gujaf-284	400	16	(	(	PUNCT
gujaf-284	400	17	2017	2017	NUM
gujaf-284	400	18	)	)	PUNCT
gujaf-284	400	19	.	.	PUNCT
gujaf-284	401	1	capital	capital	NOUN
gujaf-284	401	2	structure	structure	NOUN
gujaf-284	401	3	decision	decision	NOUN
gujaf-284	401	4	and	and	CCONJ
gujaf-284	401	5	firm	firm	ADJ
gujaf-284	401	6	performance	performance	NOUN
gujaf-284	401	7	:	:	PUNCT
gujaf-284	401	8	evidence	evidence	NOUN
gujaf-284	401	9	from	from	ADP
gujaf-284	401	10	non	non	ADJ
gujaf-284	401	11	-	-	ADJ
gujaf-284	401	12	financial	financial	ADJ
gujaf-284	401	13	firms	firm	NOUN
gujaf-284	401	14	in	in	ADP
gujaf-284	401	15	nigeria	nigeria	PROPN
gujaf-284	401	16	.	.	PUNCT
gujaf-284	402	1	economica	economica	PROPN
gujaf-284	402	2	,	,	PUNCT
gujaf-284	402	3	13(6	13(6	PROPN
gujaf-284	402	4	)	)	PUNCT
gujaf-284	402	5	,	,	PUNCT
gujaf-284	402	6	351–364	351–364	NUM
gujaf-284	402	7	.	.	PUNCT
gujaf-284	403	1	akinsulire	akinsulire	PROPN
gujaf-284	403	2	,	,	PUNCT
gujaf-284	403	3	c.	c.	PROPN
gujaf-284	403	4	o.	o.	PROPN
gujaf-284	403	5	(	(	PUNCT
gujaf-284	403	6	2014	2014	NUM
gujaf-284	403	7	)	)	PUNCT
gujaf-284	403	8	.	.	PUNCT
gujaf-284	404	1	financial	financial	ADJ
gujaf-284	404	2	management	management	NOUN
gujaf-284	404	3	.	.	PUNCT
gujaf-284	405	1	lagos	lago	NOUN
gujaf-284	405	2	:	:	PUNCT
gujaf-284	405	3	et	et	PROPN
gujaf-284	405	4	-	-	PUNCT
gujaf-284	405	5	toda	toda	PROPN
gujaf-284	405	6	venture	venture	PROPN
gujaf-284	405	7	ltd	ltd	PROPN
gujaf-284	405	8	.	.	PROPN
gujaf-284	405	9	akinyomi	akinyomi	PROPN
gujaf-284	405	10	,	,	PUNCT
gujaf-284	405	11	o.	o.	PROPN
gujaf-284	405	12	j.	j.	PROPN
gujaf-284	405	13	(	(	PUNCT
gujaf-284	405	14	2013	2013	NUM
gujaf-284	405	15	)	)	PUNCT
gujaf-284	405	16	.	.	PUNCT
gujaf-284	406	1	effect	effect	NOUN
gujaf-284	406	2	of	of	ADP
gujaf-284	406	3	capital	capital	NOUN
gujaf-284	406	4	structure	structure	NOUN
gujaf-284	406	5	on	on	ADP
gujaf-284	406	6	firm	firm	ADJ
gujaf-284	406	7	performance	performance	NOUN
gujaf-284	406	8	:	:	PUNCT
gujaf-284	406	9	evidence	evidence	NOUN
gujaf-284	406	10	from	from	ADP
gujaf-284	406	11	nigeria	nigeria	PROPN
gujaf-284	406	12	manufacturing	manufacturing	NOUN
gujaf-284	406	13	industry	industry	NOUN
gujaf-284	406	14	.	.	PUNCT
gujaf-284	407	1	international	international	ADJ
gujaf-284	407	2	journal	journal	PROPN
gujaf-284	407	3	of	of	ADP
gujaf-284	407	4	innovation	innovation	NOUN
gujaf-284	407	5	research	research	NOUN
gujaf-284	407	6	and	and	CCONJ
gujaf-284	407	7	studies	study	NOUN
gujaf-284	407	8	,	,	PUNCT
gujaf-284	407	9	2(9	2(9	NUM
gujaf-284	407	10	)	)	PUNCT
gujaf-284	407	11	,	,	PUNCT
gujaf-284	407	12	1–13	1–13	PROPN
gujaf-284	407	13	.	.	PUNCT
gujaf-284	408	1	alfred	alfred	PROPN
gujaf-284	408	2	,	,	PUNCT
gujaf-284	408	3	d.	d.	PROPN
gujaf-284	408	4	d.	d.	PROPN
gujaf-284	408	5	(	(	PUNCT
gujaf-284	408	6	2007	2007	NUM
gujaf-284	408	7	)	)	PUNCT
gujaf-284	408	8	.	.	PUNCT
gujaf-284	409	1	corporate	corporate	ADJ
gujaf-284	409	2	finance	finance	NOUN
gujaf-284	409	3	:	:	PUNCT
gujaf-284	409	4	issues	issue	NOUN
gujaf-284	409	5	,	,	PUNCT
gujaf-284	409	6	investigations	investigation	NOUN
gujaf-284	409	7	,	,	PUNCT
gujaf-284	409	8	innovations	innovation	NOUN
gujaf-284	409	9	and	and	CCONJ
gujaf-284	409	10	applications	application	NOUN
gujaf-284	409	11	.	.	PUNCT
gujaf-284	410	1	(	(	PUNCT
gujaf-284	410	2	2nd	2nd	ADJ
gujaf-284	410	3	ed	ed	NOUN
gujaf-284	410	4	.	.	PUNCT
gujaf-284	410	5	)	)	PUNCT
gujaf-284	410	6	.	.	PUNCT
gujaf-284	411	1	lagos	lago	NOUN
gujaf-284	411	2	:	:	PUNCT
gujaf-284	411	3	high	high	ADJ
gujaf-284	411	4	rise	rise	NOUN
gujaf-284	411	5	publication	publication	NOUN
gujaf-284	411	6	.	.	PUNCT
gujaf-284	412	1	alhaji	alhaji	NOUN
gujaf-284	412	2	,	,	PUNCT
gujaf-284	412	3	a.	a.	NOUN
gujaf-284	412	4	a.	a.	NOUN
gujaf-284	412	5	(	(	PUNCT
gujaf-284	412	6	2022	2022	NUM
gujaf-284	412	7	)	)	PUNCT
gujaf-284	412	8	.	.	PUNCT
gujaf-284	413	1	capital	capital	NOUN
gujaf-284	413	2	structure	structure	NOUN
gujaf-284	413	3	and	and	CCONJ
gujaf-284	413	4	financial	financial	ADJ
gujaf-284	413	5	performance	performance	NOUN
gujaf-284	413	6	of	of	ADP
gujaf-284	413	7	commercial	commercial	ADJ
gujaf-284	413	8	banks	bank	NOUN
gujaf-284	413	9	in	in	ADP
gujaf-284	413	10	nigeria	nigeria	PROPN
gujaf-284	413	11	.	.	PUNCT
gujaf-284	414	1	global	global	ADJ
gujaf-284	414	2	journal	journal	PROPN
gujaf-284	414	3	of	of	ADP
gujaf-284	414	4	management	management	NOUN
gujaf-284	414	5	and	and	CCONJ
gujaf-284	414	6	business	business	NOUN
gujaf-284	414	7	research	research	NOUN
gujaf-284	414	8	and	and	CCONJ
gujaf-284	414	9	finance	finance	NOUN
gujaf-284	414	10	,	,	PUNCT
gujaf-284	414	11	22(1	22(1	NUM
gujaf-284	414	12	)	)	PUNCT
gujaf-284	414	13	.	.	PUNCT
gujaf-284	415	1	alhassan	alhassan	VERB
gujaf-284	415	2	,	,	PUNCT
gujaf-284	415	3	i.	i.	NOUN
gujaf-284	415	4	(	(	PUNCT
gujaf-284	415	5	2021	2021	NUM
gujaf-284	415	6	)	)	PUNCT
gujaf-284	415	7	.	.	PUNCT
gujaf-284	416	1	capital	capital	NOUN
gujaf-284	416	2	structure	structure	NOUN
gujaf-284	416	3	and	and	CCONJ
gujaf-284	416	4	financial	financial	ADJ
gujaf-284	416	5	performance	performance	NOUN
gujaf-284	416	6	of	of	ADP
gujaf-284	416	7	listed	list	VERB
gujaf-284	416	8	consumer	consumer	NOUN
gujaf-284	416	9	goods	good	NOUN
gujaf-284	416	10	in	in	ADP
gujaf-284	416	11	nigeria	nigeria	PROPN
gujaf-284	416	12	.	.	PUNCT
gujaf-284	417	1	international	international	ADJ
gujaf-284	417	2	journal	journal	PROPN
gujaf-284	417	3	of	of	ADP
gujaf-284	417	4	accounting	accounting	NOUN
gujaf-284	417	5	and	and	CCONJ
gujaf-284	417	6	reserch	reserch	NOUN
gujaf-284	417	7	.	.	PUNCT
gujaf-284	418	1	aliu	aliu	PROPN
gujaf-284	418	2	,	,	PUNCT
gujaf-284	418	3	n.	n.	PROPN
gujaf-284	418	4	o.	o.	PROPN
gujaf-284	418	5	(	(	PUNCT
gujaf-284	418	6	2010	2010	NUM
gujaf-284	418	7	)	)	PUNCT
gujaf-284	418	8	.	.	PUNCT
gujaf-284	419	1	effect	effect	NOUN
gujaf-284	419	2	of	of	ADP
gujaf-284	419	3	capital	capital	NOUN
gujaf-284	419	4	structure	structure	NOUN
gujaf-284	419	5	on	on	ADP
gujaf-284	419	6	the	the	DET
gujaf-284	419	7	performance	performance	NOUN
gujaf-284	419	8	of	of	ADP
gujaf-284	419	9	quoted	quote	VERB
gujaf-284	419	10	manufacturing	manufacturing	NOUN
gujaf-284	419	11	firms	firm	NOUN
gujaf-284	419	12	in	in	ADP
gujaf-284	419	13	nigeria	nigeria	PROPN
gujaf-284	419	14	.	.	PUNCT
gujaf-284	420	1	unpublished	unpublished	PROPN
gujaf-284	420	2	m.sc	m.sc	PROPN
gujaf-284	420	3	thesis	thesis	NOUN
gujaf-284	420	4	,	,	PUNCT
gujaf-284	420	5	ahmadu	ahmadu	PROPN
gujaf-284	420	6	bello	bello	PROPN
gujaf-284	420	7	university	university	PROPN
gujaf-284	420	8	zaria	zaria	PROPN
gujaf-284	420	9	.	.	PUNCT
gujaf-284	421	1	amara	amara	PROPN
gujaf-284	421	2	,	,	PUNCT
gujaf-284	421	3	u.	u.	PROPN
gujaf-284	421	4	,	,	PUNCT
gujaf-284	421	5	&	&	CCONJ
gujaf-284	421	6	bilal	bilal	PROPN
gujaf-284	421	7	,	,	PUNCT
gujaf-284	421	8	a.	a.	NOUN
gujaf-284	421	9	(	(	PUNCT
gujaf-284	421	10	2014	2014	NUM
gujaf-284	421	11	)	)	PUNCT
gujaf-284	421	12	.	.	PUNCT
gujaf-284	422	1	impact	impact	NOUN
gujaf-284	422	2	of	of	ADP
gujaf-284	422	3	capital	capital	NOUN
gujaf-284	422	4	structure	structure	NOUN
gujaf-284	422	5	on	on	ADP
gujaf-284	422	6	firm	firm	ADJ
gujaf-284	422	7	performance	performance	NOUN
gujaf-284	422	8	:	:	PUNCT
gujaf-284	422	9	analysis	analysis	NOUN
gujaf-284	422	10	of	of	ADP
gujaf-284	422	11	food	food	NOUN
gujaf-284	422	12	sector	sector	NOUN
gujaf-284	422	13	listed	list	VERB
gujaf-284	422	14	on	on	ADP
gujaf-284	422	15	karachi	karachi	PROPN
gujaf-284	422	16	stock	stock	PROPN
gujaf-284	422	17	exchange	exchange	PROPN
gujaf-284	422	18	.	.	PUNCT
gujaf-284	423	1	international	international	ADJ
gujaf-284	423	2	journal	journal	NOUN
gujaf-284	423	3	of	of	ADP
gujaf-284	423	4	multidisciplinary	multidisciplinary	ADJ
gujaf-284	423	5	consortium	consortium	NOUN
gujaf-284	423	6	,	,	PUNCT
gujaf-284	423	7	1(1	1(1	NUM
gujaf-284	423	8	)	)	PUNCT
gujaf-284	423	9	.	.	PUNCT
gujaf-284	424	1	amponsah	amponsah	PROPN
gujaf-284	424	2	,	,	PUNCT
gujaf-284	424	3	a.	a.	PROPN
gujaf-284	424	4	,	,	PUNCT
gujaf-284	424	5	michael	michael	PROPN
gujaf-284	424	6	,	,	PUNCT
gujaf-284	424	7	a.	a.	PROPN
gujaf-284	424	8	,	,	PUNCT
gujaf-284	424	9	&	&	CCONJ
gujaf-284	424	10	hughes	hughes	PROPN
gujaf-284	424	11	,	,	PUNCT
gujaf-284	424	12	n.	n.	PROPN
gujaf-284	424	13	d.	d.	PROPN
gujaf-284	424	14	(	(	PUNCT
gujaf-284	424	15	2013	2013	NUM
gujaf-284	424	16	)	)	PUNCT
gujaf-284	424	17	.	.	PUNCT
gujaf-284	425	1	the	the	DET
gujaf-284	425	2	effects	effect	NOUN
gujaf-284	425	3	of	of	ADP
gujaf-284	425	4	capital	capital	NOUN
gujaf-284	425	5	structure	structure	NOUN
gujaf-284	425	6	on	on	ADP
gujaf-284	425	7	financial	financial	ADJ
gujaf-284	425	8	performance	performance	NOUN
gujaf-284	425	9	of	of	ADP
gujaf-284	425	10	listed	list	VERB
gujaf-284	425	11	firms	firm	NOUN
gujaf-284	425	12	in	in	ADP
gujaf-284	425	13	ghana	ghana	PROPN
gujaf-284	425	14	.	.	PUNCT
gujaf-284	426	1	european	european	PROPN
gujaf-284	426	2	journal	journal	PROPN
gujaf-284	426	3	of	of	ADP
gujaf-284	426	4	business	business	NOUN
gujaf-284	426	5	and	and	CCONJ
gujaf-284	426	6	management	management	NOUN
gujaf-284	426	7	,	,	PUNCT
gujaf-284	426	8	5(31	5(31	NUM
gujaf-284	426	9	)	)	PUNCT
gujaf-284	426	10	,	,	PUNCT
gujaf-284	426	11	215–230	215–230	NUM
gujaf-284	426	12	.	.	PUNCT
gujaf-284	427	1	aramvalarthan	aramvalarthan	PROPN
gujaf-284	427	2	,	,	PUNCT
gujaf-284	427	3	s.	s.	PROPN
gujaf-284	427	4	,	,	PUNCT
gujaf-284	427	5	kannadhasan	kannadhasan	PROPN
gujaf-284	427	6	,	,	PUNCT
gujaf-284	427	7	m.	m.	NOUN
gujaf-284	427	8	,	,	PUNCT
gujaf-284	427	9	&	&	CCONJ
gujaf-284	427	10	babu	babu	PROPN
gujaf-284	427	11	,	,	PUNCT
gujaf-284	427	12	a.	a.	NOUN
gujaf-284	427	13	(	(	PUNCT
gujaf-284	427	14	2018	2018	NUM
gujaf-284	427	15	)	)	PUNCT
gujaf-284	427	16	.	.	PUNCT
gujaf-284	428	1	capital	capital	NOUN
gujaf-284	428	2	structure	structure	NOUN
gujaf-284	428	3	and	and	CCONJ
gujaf-284	428	4	corporate	corporate	ADJ
gujaf-284	428	5	performance	performance	NOUN
gujaf-284	428	6	.	.	PUNCT
gujaf-284	429	1	international	international	ADJ
gujaf-284	429	2	business	business	NOUN
gujaf-284	429	3	management	management	NOUN
gujaf-284	429	4	,	,	PUNCT
gujaf-284	429	5	12(3	12(3	NUM
gujaf-284	429	6	)	)	PUNCT
gujaf-284	429	7	,	,	PUNCT
gujaf-284	429	8	262	262	NUM
gujaf-284	429	9	–	–	PUNCT
gujaf-284	429	10	267	267	NUM
gujaf-284	429	11	.	.	PUNCT
gujaf-284	429	12	asaolu	asaolu	NOUN
gujaf-284	429	13	,	,	PUNCT
gujaf-284	429	14	a.	a.	NOUN
gujaf-284	429	15	a.	a.	NOUN
gujaf-284	429	16	(	(	PUNCT
gujaf-284	429	17	2021	2021	NUM
gujaf-284	429	18	)	)	PUNCT
gujaf-284	429	19	.	.	PUNCT
gujaf-284	430	1	capital	capital	NOUN
gujaf-284	430	2	structure	structure	NOUN
gujaf-284	430	3	and	and	CCONJ
gujaf-284	430	4	firm	firm	ADJ
gujaf-284	430	5	performance	performance	NOUN
gujaf-284	430	6	:	:	PUNCT
gujaf-284	430	7	a	a	DET
gujaf-284	430	8	comparative	comparative	ADJ
gujaf-284	430	9	study	study	NOUN
gujaf-284	430	10	of	of	ADP
gujaf-284	430	11	oil	oil	NOUN
gujaf-284	430	12	&	&	CCONJ
gujaf-284	430	13	gas	gas	NOUN
gujaf-284	430	14	and	and	CCONJ
gujaf-284	430	15	manufacturing	manufacturing	NOUN
gujaf-284	430	16	sectors	sector	NOUN
gujaf-284	430	17	in	in	ADP
gujaf-284	430	18	the	the	DET
gujaf-284	430	19	united	united	PROPN
gujaf-284	430	20	states	states	PROPN
gujaf-284	430	21	of	of	ADP
gujaf-284	430	22	america	america	PROPN
gujaf-284	430	23	.	.	PUNCT
gujaf-284	431	1	business	business	NOUN
gujaf-284	431	2	and	and	CCONJ
gujaf-284	431	3	management	management	NOUN
gujaf-284	431	4	studies	study	NOUN
gujaf-284	431	5	,	,	PUNCT
gujaf-284	431	6	7(1	7(1	NUM
gujaf-284	431	7	)	)	PUNCT
gujaf-284	431	8	.	.	PUNCT
gujaf-284	432	1	retrieved	retrieve	VERB
gujaf-284	432	2	from	from	ADP
gujaf-284	432	3	http://bms.redfame.com	http://bms.redfame.com	X
gujaf-284	432	4	gusau	gusau	PROPN
gujaf-284	432	5	journal	journal	PROPN
gujaf-284	432	6	of	of	ADP
gujaf-284	432	7	accounting	accounting	NOUN
gujaf-284	432	8	and	and	CCONJ
gujaf-284	432	9	finance	finance	NOUN
gujaf-284	432	10	,	,	PUNCT
gujaf-284	432	11	vol	vol	NOUN
gujaf-284	432	12	.	.	PROPN
gujaf-284	432	13	5	5	NUM
gujaf-284	432	14	,	,	PUNCT
gujaf-284	432	15	issue	issue	NOUN
gujaf-284	432	16	1	1	NUM
gujaf-284	432	17	,	,	PUNCT
gujaf-284	432	18	april	april	PROPN
gujaf-284	432	19	,	,	PUNCT
gujaf-284	432	20	2024	2024	NUM
gujaf-284	432	21	208	208	NUM
gujaf-284	432	22	ayunku	ayunku	NOUN
gujaf-284	432	23	,	,	PUNCT
gujaf-284	432	24	e.	e.	PROPN
gujaf-284	432	25	p.	p.	PROPN
gujaf-284	432	26	j.	j.	PROPN
gujaf-284	432	27	n.	n.	PROPN
gujaf-284	432	28	(	(	PUNCT
gujaf-284	432	29	2019	2019	NUM
gujaf-284	432	30	)	)	PUNCT
gujaf-284	432	31	.	.	PUNCT
gujaf-284	433	1	an	an	DET
gujaf-284	433	2	empirical	empirical	ADJ
gujaf-284	433	3	analysis	analysis	NOUN
gujaf-284	433	4	of	of	ADP
gujaf-284	433	5	effect	effect	NOUN
gujaf-284	433	6	of	of	ADP
gujaf-284	433	7	capital	capital	NOUN
gujaf-284	433	8	structure	structure	NOUN
gujaf-284	433	9	on	on	ADP
gujaf-284	433	10	firm	firm	ADJ
gujaf-284	433	11	performance	performance	NOUN
gujaf-284	433	12	:	:	PUNCT
gujaf-284	433	13	evidence	evidence	NOUN
gujaf-284	433	14	from	from	ADP
gujaf-284	433	15	microfinance	microfinance	NOUN
gujaf-284	433	16	banks	bank	NOUN
gujaf-284	433	17	in	in	ADP
gujaf-284	433	18	nigeria	nigeria	PROPN
gujaf-284	433	19	.	.	PUNCT
gujaf-284	434	1	european	european	PROPN
gujaf-284	434	2	journal	journal	PROPN
gujaf-284	434	3	of	of	ADP
gujaf-284	434	4	accounting	accounting	NOUN
gujaf-284	434	5	,	,	PUNCT
gujaf-284	434	6	auditing	auditing	NOUN
gujaf-284	434	7	and	and	CCONJ
gujaf-284	434	8	finance	finance	NOUN
gujaf-284	434	9	research	research	NOUN
gujaf-284	434	10	,	,	PUNCT
gujaf-284	434	11	7(9	7(9	NUM
gujaf-284	434	12	)	)	PUNCT
gujaf-284	434	13	,	,	PUNCT
gujaf-284	434	14	30–44	30–44	NUM
gujaf-284	434	15	.	.	PUNCT
gujaf-284	435	1	aziz	aziz	PROPN
gujaf-284	435	2	,	,	PUNCT
gujaf-284	435	3	s.	s.	PROPN
gujaf-284	435	4	,	,	PUNCT
gujaf-284	435	5	&	&	CCONJ
gujaf-284	435	6	abbas	abbas	PROPN
gujaf-284	435	7	,	,	PUNCT
gujaf-284	435	8	u.	u.	PROPN
gujaf-284	435	9	(	(	PUNCT
gujaf-284	435	10	2019	2019	NUM
gujaf-284	435	11	)	)	PUNCT
gujaf-284	435	12	.	.	PUNCT
gujaf-284	436	1	effect	effect	NOUN
gujaf-284	436	2	of	of	ADP
gujaf-284	436	3	debt	debt	NOUN
gujaf-284	436	4	financing	financing	NOUN
gujaf-284	436	5	on	on	ADP
gujaf-284	436	6	firm	firm	ADJ
gujaf-284	436	7	performance	performance	NOUN
gujaf-284	436	8	:	:	PUNCT
gujaf-284	436	9	a	a	DET
gujaf-284	436	10	study	study	NOUN
gujaf-284	436	11	on	on	ADP
gujaf-284	436	12	non_financial	non_financial	ADJ
gujaf-284	436	13	sector	sector	NOUN
gujaf-284	436	14	of	of	ADP
gujaf-284	436	15	pakistan	pakistan	PROPN
gujaf-284	436	16	.	.	PUNCT
gujaf-284	437	1	open	open	ADJ
gujaf-284	437	2	journal	journal	PROPN
gujaf-284	437	3	of	of	ADP
gujaf-284	437	4	economics	economic	NOUN
gujaf-284	437	5	and	and	CCONJ
gujaf-284	437	6	commerce	commerce	NOUN
gujaf-284	437	7	,	,	PUNCT
gujaf-284	437	8	2(1	2(1	NUM
gujaf-284	437	9	)	)	PUNCT
gujaf-284	437	10	,	,	PUNCT
gujaf-284	437	11	8–15	8–15	PROPN
gujaf-284	437	12	.	.	PUNCT
gujaf-284	437	13	babalola	babalola	PROPN
gujaf-284	437	14	,	,	PUNCT
gujaf-284	437	15	y.	y.	PROPN
gujaf-284	437	16	s.	s.	PROPN
gujaf-284	437	17	(	(	PUNCT
gujaf-284	437	18	2014	2014	NUM
gujaf-284	437	19	)	)	PUNCT
gujaf-284	437	20	.	.	PUNCT
gujaf-284	438	1	triangulation	triangulation	NOUN
gujaf-284	438	2	analysis	analysis	NOUN
gujaf-284	438	3	of	of	ADP
gujaf-284	438	4	capital	capital	NOUN
gujaf-284	438	5	sructure	sructure	NOUN
gujaf-284	438	6	and	and	CCONJ
gujaf-284	438	7	firms	firm	NOUN
gujaf-284	438	8	performance	performance	NOUN
gujaf-284	438	9	in	in	ADP
gujaf-284	438	10	nigeria	nigeria	PROPN
gujaf-284	438	11	.	.	PUNCT
gujaf-284	439	1	east	east	PROPN
gujaf-284	439	2	ukrainian	ukrainian	PROPN
gujaf-284	439	3	national	national	PROPN
gujaf-284	439	4	university	university	PROPN
gujaf-284	439	5	.	.	PUNCT
gujaf-284	439	6	,	,	PUNCT
gujaf-284	439	7	69(12	69(12	NOUN
gujaf-284	439	8	)	)	PUNCT
gujaf-284	439	9	,	,	PUNCT
gujaf-284	439	10	75–82	75–82	NUM
gujaf-284	439	11	.	.	PUNCT
gujaf-284	439	12	basit	basit	PROPN
gujaf-284	439	13	,	,	PUNCT
gujaf-284	439	14	a.	a.	NOUN
gujaf-284	439	15	,	,	PUNCT
gujaf-284	439	16	and	and	CCONJ
gujaf-284	439	17	irwan	irwan	ADJ
gujaf-284	439	18	,	,	PUNCT
gujaf-284	439	19	f.	f.	PROPN
gujaf-284	439	20	n.	n.	PROPN
gujaf-284	439	21	(	(	PUNCT
gujaf-284	439	22	2017	2017	NUM
gujaf-284	439	23	)	)	PUNCT
gujaf-284	439	24	.	.	PUNCT
gujaf-284	440	1	the	the	DET
gujaf-284	440	2	impact	impact	NOUN
gujaf-284	440	3	of	of	ADP
gujaf-284	440	4	capital	capital	NOUN
gujaf-284	440	5	structure	structure	NOUN
gujaf-284	440	6	on	on	ADP
gujaf-284	440	7	firms	firm	NOUN
gujaf-284	440	8	performance	performance	NOUN
gujaf-284	440	9	:	:	PUNCT
gujaf-284	440	10	evidence	evidence	NOUN
gujaf-284	440	11	from	from	ADP
gujaf-284	440	12	malaysian	malaysian	ADJ
gujaf-284	440	13	industrial	industrial	ADJ
gujaf-284	440	14	sector	sector	NOUN
gujaf-284	440	15	–	–	PUNCT
gujaf-284	440	16	a	a	DET
gujaf-284	440	17	case	case	NOUN
gujaf-284	440	18	based	base	VERB
gujaf-284	440	19	approach	approach	NOUN
gujaf-284	440	20	.	.	PUNCT
gujaf-284	441	1	international	international	ADJ
gujaf-284	441	2	journal	journal	PROPN
gujaf-284	441	3	of	of	ADP
gujaf-284	441	4	accounting	accounting	PROPN
gujaf-284	441	5	&	&	CCONJ
gujaf-284	441	6	business	business	PROPN
gujaf-284	441	7	management	management	NOUN
gujaf-284	441	8	,	,	PUNCT
gujaf-284	441	9	5(2	5(2	NUM
gujaf-284	441	10	)	)	PUNCT
gujaf-284	441	11	.	.	PUNCT
gujaf-284	442	1	booth	booth	PROPN
gujaf-284	442	2	,	,	PUNCT
gujaf-284	442	3	l.	l.	PROPN
gujaf-284	442	4	,	,	PUNCT
gujaf-284	442	5	aivazian	aivazian	PROPN
gujaf-284	442	6	,	,	PUNCT
gujaf-284	442	7	v.	v.	ADJ
gujaf-284	442	8	,	,	PUNCT
gujaf-284	442	9	demirgue	demirgue	ADJ
gujaf-284	442	10	,	,	PUNCT
gujaf-284	442	11	a.	a.	NOUN
gujaf-284	442	12	and	and	CCONJ
gujaf-284	442	13	maksimovic	maksimovic	PROPN
gujaf-284	442	14	,	,	PUNCT
gujaf-284	442	15	v.	v.	PROPN
gujaf-284	442	16	(	(	PUNCT
gujaf-284	442	17	2015	2015	NUM
gujaf-284	442	18	)	)	PUNCT
gujaf-284	442	19	.	.	PUNCT
gujaf-284	443	1	(	(	PUNCT
gujaf-284	443	2	2001	2001	NUM
gujaf-284	443	3	)	)	PUNCT
gujaf-284	443	4	.	.	PUNCT
gujaf-284	444	1	capital	capital	NOUN
gujaf-284	444	2	structure	structure	NOUN
gujaf-284	444	3	and	and	CCONJ
gujaf-284	444	4	ownership	ownership	NOUN
gujaf-284	444	5	structure	structure	NOUN
gujaf-284	444	6	:	:	PUNCT
gujaf-284	444	7	a	a	DET
gujaf-284	444	8	review	review	NOUN
gujaf-284	444	9	of	of	ADP
gujaf-284	444	10	literature	literature	NOUN
gujaf-284	444	11	.	.	PUNCT
gujaf-284	445	1	journal	journal	PROPN
gujaf-284	445	2	of	of	ADP
gujaf-284	445	3	educaton	educaton	PROPN
gujaf-284	445	4	,	,	PUNCT
gujaf-284	445	5	87–130	87–130	PROPN
gujaf-284	445	6	.	.	PUNCT
gujaf-284	446	1	brealey	brealey	PROPN
gujaf-284	446	2	,	,	PUNCT
gujaf-284	446	3	r.	r.	PROPN
gujaf-284	446	4	a.	a.	PROPN
gujaf-284	446	5	,	,	PUNCT
gujaf-284	446	6	myers	myers	PROPN
gujaf-284	446	7	,	,	PUNCT
gujaf-284	446	8	s.	s.	PROPN
gujaf-284	446	9	c.	c.	PROPN
gujaf-284	446	10	,	,	PUNCT
gujaf-284	446	11	&	&	CCONJ
gujaf-284	446	12	marcus	marcus	PROPN
gujaf-284	446	13	,	,	PUNCT
gujaf-284	446	14	a.	a.	PROPN
gujaf-284	446	15	j.	j.	PROPN
gujaf-284	446	16	(	(	PUNCT
gujaf-284	446	17	2009	2009	NUM
gujaf-284	446	18	)	)	PUNCT
gujaf-284	446	19	.	.	PUNCT
gujaf-284	447	1	fundamentals	fundamental	NOUN
gujaf-284	447	2	of	of	ADP
gujaf-284	447	3	corporate	corporate	ADJ
gujaf-284	447	4	finance	finance	NOUN
gujaf-284	447	5	.	.	PUNCT
gujaf-284	448	1	(	(	PUNCT
gujaf-284	448	2	6th	6th	ADJ
gujaf-284	448	3	ed	ed	NOUN
gujaf-284	448	4	:)	:)	PROPN
gujaf-284	448	5	.	.	PUNCT
gujaf-284	449	1	new	new	PROPN
gujaf-284	449	2	york	york	PROPN
gujaf-284	449	3	.	.	PUNCT
gujaf-284	450	1	cengiz	cengiz	PROPN
gujaf-284	450	2	,	,	PUNCT
gujaf-284	450	3	t.	t.	PROPN
gujaf-284	450	4	,	,	PUNCT
gujaf-284	450	5	yunus	yunus	PROPN
gujaf-284	450	6	,	,	PUNCT
gujaf-284	450	7	k.	k.	PROPN
gujaf-284	450	8	&	&	CCONJ
gujaf-284	450	9	sukriye	sukriye	PROPN
gujaf-284	450	10	,	,	PUNCT
gujaf-284	450	11	g.	g.	PROPN
gujaf-284	450	12	r.	r.	PROPN
gujaf-284	450	13	(	(	PUNCT
gujaf-284	450	14	2013	2013	NUM
gujaf-284	450	15	)	)	PUNCT
gujaf-284	450	16	.	.	PUNCT
gujaf-284	451	1	the	the	DET
gujaf-284	451	2	effects	effect	NOUN
gujaf-284	451	3	of	of	ADP
gujaf-284	451	4	capital	capital	NOUN
gujaf-284	451	5	structure	structure	NOUN
gujaf-284	451	6	decisions	decision	NOUN
gujaf-284	451	7	on	on	ADP
gujaf-284	451	8	firm	firm	ADJ
gujaf-284	451	9	performance	performance	NOUN
gujaf-284	451	10	evidence	evidence	NOUN
gujaf-284	451	11	from	from	ADP
gujaf-284	451	12	turkey	turkey	PROPN
gujaf-284	451	13	.	.	PUNCT
gujaf-284	452	1	international	international	ADJ
gujaf-284	452	2	conference	conference	NOUN
gujaf-284	452	3	on	on	ADP
gujaf-284	452	4	economics	economic	NOUN
gujaf-284	452	5	and	and	CCONJ
gujaf-284	452	6	social	social	ADJ
gujaf-284	452	7	sciences	science	NOUN
gujaf-284	452	8	,	,	PUNCT
gujaf-284	452	9	13	13	NUM
gujaf-284	452	10	,	,	PUNCT
gujaf-284	452	11	137–142	137–142	NUM
gujaf-284	452	12	.	.	PUNCT
gujaf-284	453	1	chakravarthy	chakravarthy	ADJ
gujaf-284	453	2	,	,	PUNCT
gujaf-284	453	3	b.	b.	PROPN
gujaf-284	453	4	s.	s.	PROPN
gujaf-284	453	5	(	(	PUNCT
gujaf-284	453	6	1986	1986	NUM
gujaf-284	453	7	)	)	PUNCT
gujaf-284	453	8	.	.	PUNCT
gujaf-284	454	1	measuring	measure	VERB
gujaf-284	454	2	strategic	strategic	ADJ
gujaf-284	454	3	performance	performance	NOUN
gujaf-284	454	4	.	.	PUNCT
gujaf-284	455	1	strategic	strategic	ADJ
gujaf-284	455	2	management	management	NOUN
gujaf-284	455	3	journal	journal	NOUN
gujaf-284	455	4	,	,	PUNCT
gujaf-284	455	5	7	7	NUM
gujaf-284	455	6	,	,	PUNCT
gujaf-284	455	7	437–58	437–58	PROPN
gujaf-284	455	8	.	.	PUNCT
gujaf-284	456	1	chechet	chechet	PROPN
gujaf-284	456	2	,	,	PUNCT
gujaf-284	456	3	i.	i.	PROPN
gujaf-284	456	4	&	&	CCONJ
gujaf-284	456	5	o.	o.	PROPN
gujaf-284	456	6	(	(	PUNCT
gujaf-284	456	7	2014	2014	NUM
gujaf-284	456	8	)	)	PUNCT
gujaf-284	456	9	.	.	PUNCT
gujaf-284	457	1	capital	capital	NOUN
gujaf-284	457	2	structure	structure	NOUN
gujaf-284	457	3	and	and	CCONJ
gujaf-284	457	4	financial	financial	ADJ
gujaf-284	457	5	performance	performance	NOUN
gujaf-284	457	6	of	of	ADP
gujaf-284	457	7	nigeria	nigeria	PROPN
gujaf-284	457	8	quoted	quote	VERB
gujaf-284	457	9	firms	firm	NOUN
gujaf-284	457	10	.	.	PUNCT
gujaf-284	458	1	the	the	DET
gujaf-284	458	2	agency	agency	NOUN
gujaf-284	458	3	cost	cost	NOUN
gujaf-284	458	4	theory	theory	NOUN
gujaf-284	458	5	perspective	perspective	NOUN
gujaf-284	458	6	.	.	PUNCT
gujaf-284	459	1	american	american	PROPN
gujaf-284	459	2	international	international	PROPN
gujaf-284	459	3	journal	journal	PROPN
gujaf-284	459	4	of	of	ADP
gujaf-284	459	5	social	social	ADJ
gujaf-284	459	6	science	science	NOUN
gujaf-284	459	7	.	.	PUNCT
gujaf-284	460	1	cheema	cheema	PROPN
gujaf-284	460	2	,	,	PUNCT
gujaf-284	460	3	m.	m.	PROPN
gujaf-284	460	4	h.	h.	PROPN
gujaf-284	460	5	,	,	PUNCT
gujaf-284	460	6	mahboob	mahboob	PROPN
gujaf-284	460	7	,	,	PUNCT
gujaf-284	460	8	h.	h.	PROPN
gujaf-284	460	9	,	,	PUNCT
gujaf-284	460	10	farooq	farooq	PROPN
gujaf-284	460	11	,	,	PUNCT
gujaf-284	460	12	n.	n.	PROPN
gujaf-284	460	13	,	,	PUNCT
gujaf-284	460	14	&	&	CCONJ
gujaf-284	460	15	yousaf	yousaf	PROPN
gujaf-284	460	16	,	,	PUNCT
gujaf-284	460	17	a.	a.	PROPN
gujaf-284	460	18	(	(	PUNCT
gujaf-284	460	19	2017	2017	NUM
gujaf-284	460	20	)	)	PUNCT
gujaf-284	460	21	.	.	PUNCT
gujaf-284	461	1	capital	capital	NOUN
gujaf-284	461	2	structure	structure	NOUN
gujaf-284	461	3	impact	impact	NOUN
gujaf-284	461	4	on	on	ADP
gujaf-284	461	5	financial	financial	ADJ
gujaf-284	461	6	performance	performance	NOUN
gujaf-284	461	7	of	of	ADP
gujaf-284	461	8	sharia	sharia	PROPN
gujaf-284	461	9	and	and	CCONJ
gujaf-284	461	10	non	non	ADJ
gujaf-284	461	11	-	-	ADJ
gujaf-284	461	12	sharia	sharia	ADJ
gujaf-284	461	13	complaint	complaint	NOUN
gujaf-284	461	14	companies	company	NOUN
gujaf-284	461	15	of	of	ADP
gujaf-284	461	16	pakistan	pakistan	PROPN
gujaf-284	461	17	stock	stock	PROPN
gujaf-284	461	18	exchange	exchange	PROPN
gujaf-284	461	19	.	.	PUNCT
gujaf-284	462	1	international	international	ADJ
gujaf-284	462	2	journal	journal	PROPN
gujaf-284	462	3	of	of	ADP
gujaf-284	462	4	business	business	NOUN
gujaf-284	462	5	and	and	CCONJ
gujaf-284	462	6	management	management	NOUN
gujaf-284	462	7	review	review	NOUN
gujaf-284	462	8	,	,	PUNCT
gujaf-284	462	9	5(1	5(1	NUM
gujaf-284	462	10	)	)	PUNCT
gujaf-284	462	11	,	,	PUNCT
gujaf-284	462	12	54–70	54–70	NUM
gujaf-284	462	13	.	.	PUNCT
gujaf-284	463	1	chinweobi	chinweobi	PROPN
gujaf-284	463	2	,	,	PUNCT
gujaf-284	463	3	g.	g.	PROPN
gujaf-284	463	4	e.	e.	PROPN
gujaf-284	463	5	(	(	PUNCT
gujaf-284	463	6	2018	2018	NUM
gujaf-284	463	7	)	)	PUNCT
gujaf-284	463	8	.	.	PUNCT
gujaf-284	464	1	capital	capital	NOUN
gujaf-284	464	2	structure	structure	NOUN
gujaf-284	464	3	and	and	CCONJ
gujaf-284	464	4	commercial	commercial	ADJ
gujaf-284	464	5	banks	bank	NOUN
gujaf-284	464	6	performance	performance	NOUN
gujaf-284	464	7	in	in	ADP
gujaf-284	464	8	nigeria	nigeria	PROPN
gujaf-284	464	9	.	.	PUNCT
gujaf-284	465	1	international	international	ADJ
gujaf-284	465	2	journal	journal	PROPN
gujaf-284	465	3	of	of	ADP
gujaf-284	465	4	social	social	ADJ
gujaf-284	465	5	sciences	science	NOUN
gujaf-284	465	6	and	and	CCONJ
gujaf-284	465	7	humanities	humanity	NOUN
gujaf-284	465	8	reviews	review	NOUN
gujaf-284	465	9	.	.	PUNCT
gujaf-284	465	10	,	,	PUNCT
gujaf-284	465	11	8(2	8(2	NUM
gujaf-284	465	12	)	)	PUNCT
gujaf-284	465	13	,	,	PUNCT
gujaf-284	465	14	226	226	NUM
gujaf-284	465	15	–	–	PUNCT
gujaf-284	465	16	241	241	NUM
gujaf-284	465	17	.	.	PUNCT
gujaf-284	465	18	cuneo	cuneo	PROPN
gujaf-284	465	19	,	,	PUNCT
gujaf-284	465	20	j.	j.	PROPN
gujaf-284	465	21	g.	g.	PROPN
gujaf-284	465	22	m.	m.	PROPN
gujaf-284	465	23	&	&	CCONJ
gujaf-284	465	24	g.	g.	PROPN
gujaf-284	465	25	r.	r.	PROPN
gujaf-284	465	26	(	(	PUNCT
gujaf-284	465	27	2020	2020	NUM
gujaf-284	465	28	)	)	PUNCT
gujaf-284	465	29	.	.	PUNCT
gujaf-284	466	1	capital	capital	NOUN
gujaf-284	466	2	structure	structure	NOUN
gujaf-284	466	3	and	and	CCONJ
gujaf-284	466	4	performance	performance	NOUN
gujaf-284	466	5	in	in	ADP
gujaf-284	466	6	latin	latin	ADJ
gujaf-284	466	7	american	american	ADJ
gujaf-284	466	8	companies	company	NOUN
gujaf-284	466	9	.	.	PUNCT
gujaf-284	467	1	economic	economic	ADJ
gujaf-284	467	2	research	research	NOUN
gujaf-284	467	3	-	-	PUNCT
gujaf-284	467	4	ekonomska	ekonomska	ADJ
gujaf-284	467	5	istraživanja	istraživanja	NOUN
gujaf-284	467	6	,	,	PUNCT
gujaf-284	467	7	33(1	33(1	NUM
gujaf-284	467	8	)	)	PUNCT
gujaf-284	467	9	,	,	PUNCT
gujaf-284	467	10	2171–2188	2171–2188	NUM
gujaf-284	467	11	.	.	PUNCT
gujaf-284	468	1	https://doi.org/doi	https://doi.org/doi	NOUN
gujaf-284	468	2	:	:	PUNCT
gujaf-284	468	3	10.1080/1331677x.2019.1697720	10.1080/1331677x.2019.1697720	PROPN
gujaf-284	468	4	cyril	cyril	PROPN
gujaf-284	468	5	m.	m.	NOUN
gujaf-284	468	6	,	,	PUNCT
gujaf-284	468	7	u.	u.	PROPN
gujaf-284	468	8	(	(	PUNCT
gujaf-284	468	9	2016	2016	NUM
gujaf-284	468	10	)	)	PUNCT
gujaf-284	468	11	.	.	PUNCT
gujaf-284	469	1	the	the	DET
gujaf-284	469	2	effect	effect	NOUN
gujaf-284	469	3	of	of	ADP
gujaf-284	469	4	capital	capital	NOUN
gujaf-284	469	5	structure	structure	NOUN
gujaf-284	469	6	on	on	ADP
gujaf-284	469	7	the	the	DET
gujaf-284	469	8	financial	financial	ADJ
gujaf-284	469	9	performance	performance	NOUN
gujaf-284	469	10	of	of	ADP
gujaf-284	469	11	nigerian	nigerian	ADJ
gujaf-284	469	12	quoted	quote	VERB
gujaf-284	469	13	conglomerates	conglomerate	NOUN
gujaf-284	469	14	.	.	PUNCT
gujaf-284	470	1	european	european	PROPN
gujaf-284	470	2	journal	journal	PROPN
gujaf-284	470	3	of	of	ADP
gujaf-284	470	4	accounting	accounting	NOUN
gujaf-284	470	5	,	,	PUNCT
gujaf-284	470	6	auditing	auditing	NOUN
gujaf-284	470	7	and	and	CCONJ
gujaf-284	470	8	finance	finance	NOUN
gujaf-284	470	9	research	research	NOUN
gujaf-284	470	10	,	,	PUNCT
gujaf-284	470	11	4(6	4(6	NUM
gujaf-284	470	12	)	)	PUNCT
gujaf-284	470	13	,	,	PUNCT
gujaf-284	470	14	61–69	61–69	X
gujaf-284	470	15	.	.	PUNCT
gujaf-284	470	16	gusau	gusau	PROPN
gujaf-284	470	17	journal	journal	PROPN
gujaf-284	470	18	of	of	ADP
gujaf-284	470	19	accounting	accounting	NOUN
gujaf-284	470	20	and	and	CCONJ
gujaf-284	470	21	finance	finance	NOUN
gujaf-284	470	22	,	,	PUNCT
gujaf-284	470	23	vol	vol	NOUN
gujaf-284	470	24	.	.	PROPN
gujaf-284	470	25	5	5	NUM
gujaf-284	470	26	,	,	PUNCT
gujaf-284	470	27	issue	issue	NOUN
gujaf-284	470	28	1	1	NUM
gujaf-284	470	29	,	,	PUNCT
gujaf-284	470	30	april	april	PROPN
gujaf-284	470	31	,	,	PUNCT
gujaf-284	470	32	2024	2024	NUM
gujaf-284	470	33	209	209	NUM
gujaf-284	470	34	dada	dada	NOUN
gujaf-284	470	35	,	,	PUNCT
gujaf-284	470	36	o.	o.	NOUN
gujaf-284	470	37	a.	a.	PROPN
gujaf-284	470	38	,	,	PUNCT
gujaf-284	470	39	and	and	CCONJ
gujaf-284	470	40	ghazali	ghazali	PROPN
gujaf-284	470	41	,	,	PUNCT
gujaf-284	470	42	b.	b.	PROPN
gujaf-284	470	43	z.	z.	PROPN
gujaf-284	470	44	(	(	PUNCT
gujaf-284	470	45	2016	2016	NUM
gujaf-284	470	46	)	)	PUNCT
gujaf-284	470	47	.	.	PUNCT
gujaf-284	471	1	the	the	DET
gujaf-284	471	2	impact	impact	NOUN
gujaf-284	471	3	of	of	ADP
gujaf-284	471	4	capital	capital	NOUN
gujaf-284	471	5	structure	structure	NOUN
gujaf-284	471	6	on	on	ADP
gujaf-284	471	7	firm	firm	ADJ
gujaf-284	471	8	performance	performance	NOUN
gujaf-284	471	9	:	:	PUNCT
gujaf-284	471	10	empirical	empirical	ADJ
gujaf-284	471	11	evidence	evidence	NOUN
gujaf-284	471	12	from	from	ADP
gujaf-284	471	13	nigeria	nigeria	PROPN
gujaf-284	471	14	.	.	PUNCT
gujaf-284	472	1	osr	osr	PROPN
gujaf-284	472	2	journal	journal	PROPN
gujaf-284	472	3	of	of	ADP
gujaf-284	472	4	economics	economic	NOUN
gujaf-284	472	5	and	and	CCONJ
gujaf-284	472	6	finance	finance	NOUN
gujaf-284	472	7	.	.	PUNCT
gujaf-284	472	8	,	,	PUNCT
gujaf-284	472	9	7(4	7(4	NUM
gujaf-284	472	10	)	)	PUNCT
gujaf-284	472	11	,	,	PUNCT
gujaf-284	472	12	23–30	23–30	NUM
gujaf-284	472	13	.	.	PUNCT
gujaf-284	472	14	dahiru	dahiru	PROPN
gujaf-284	472	15	,	,	PUNCT
gujaf-284	472	16	i.	i.	NOUN
gujaf-284	472	17	(	(	PUNCT
gujaf-284	472	18	2016	2016	NUM
gujaf-284	472	19	)	)	PUNCT
gujaf-284	472	20	.	.	PUNCT
gujaf-284	473	1	capital	capital	NOUN
gujaf-284	473	2	structure	structure	NOUN
gujaf-284	473	3	and	and	CCONJ
gujaf-284	473	4	financial	financial	ADJ
gujaf-284	473	5	performance	performance	NOUN
gujaf-284	473	6	of	of	ADP
gujaf-284	473	7	listed	list	VERB
gujaf-284	473	8	manufacturing	manufacturing	NOUN
gujaf-284	473	9	firms	firm	NOUN
gujaf-284	473	10	in	in	ADP
gujaf-284	473	11	nigeria	nigeria	PROPN
gujaf-284	473	12	.	.	PUNCT
gujaf-284	474	1	ahmadu	ahmadu	PROPN
gujaf-284	474	2	bello	bello	PROPN
gujaf-284	474	3	university	university	PROPN
gujaf-284	474	4	zaria	zaria	PROPN
gujaf-284	474	5	.	.	PUNCT
gujaf-284	475	1	dang	dang	PROPN
gujaf-284	475	2	,	,	PUNCT
gujaf-284	475	3	y.	y.	PROPN
gujaf-284	475	4	t.	t.	PROPN
gujaf-284	475	5	,	,	PUNCT
gujaf-284	475	6	bui	bui	PROPN
gujaf-284	475	7	,	,	PUNCT
gujaf-284	475	8	n.	n.	PROPN
gujaf-284	475	9	t.	t.	PROPN
gujaf-284	475	10	,	,	PUNCT
gujaf-284	475	11	dao	dao	PROPN
gujaf-284	475	12	,	,	PUNCT
gujaf-284	475	13	a.	a.	NOUN
gujaf-284	475	14	t.	t.	PROPN
gujaf-284	475	15	,	,	PUNCT
gujaf-284	475	16	&	&	CCONJ
gujaf-284	475	17	nguyen	nguyen	PROPN
gujaf-284	475	18	,	,	PUNCT
gujaf-284	475	19	h.	h.	PROPN
gujaf-284	475	20	t.	t.	PROPN
gujaf-284	475	21	(	(	PUNCT
gujaf-284	475	22	2019	2019	NUM
gujaf-284	475	23	)	)	PUNCT
gujaf-284	475	24	.	.	PUNCT
gujaf-284	476	1	impact	impact	NOUN
gujaf-284	476	2	of	of	ADP
gujaf-284	476	3	capital	capital	ADJ
gujaf-284	476	4	strucuture	strucuture	NOUN
gujaf-284	476	5	on	on	ADP
gujaf-284	476	6	firm	firm	ADJ
gujaf-284	476	7	performance	performance	NOUN
gujaf-284	476	8	:	:	PUNCT
gujaf-284	476	9	empirical	empirical	ADJ
gujaf-284	476	10	evidence	evidence	NOUN
gujaf-284	476	11	from	from	ADP
gujaf-284	476	12	listed	list	VERB
gujaf-284	476	13	food	food	NOUN
gujaf-284	476	14	and	and	CCONJ
gujaf-284	476	15	beverage	beverage	NOUN
gujaf-284	476	16	companies	company	NOUN
gujaf-284	476	17	in	in	ADP
gujaf-284	476	18	vietnam	vietnam	PROPN
gujaf-284	476	19	.	.	PUNCT
gujaf-284	477	1	international	international	ADJ
gujaf-284	477	2	journal	journal	PROPN
gujaf-284	477	3	of	of	ADP
gujaf-284	477	4	economics	economic	NOUN
gujaf-284	477	5	,	,	PUNCT
gujaf-284	477	6	commerce	commerce	NOUN
gujaf-284	477	7	and	and	CCONJ
gujaf-284	477	8	management	management	NOUN
gujaf-284	477	9	,	,	PUNCT
gujaf-284	477	10	7(2	7(2	NUM
gujaf-284	477	11	)	)	PUNCT
gujaf-284	477	12	,	,	PUNCT
gujaf-284	477	13	567–577	567–577	NUM
gujaf-284	477	14	.	.	PUNCT
gujaf-284	478	1	dao	dao	NOUN
gujaf-284	478	2	,	,	PUNCT
gujaf-284	478	3	t.	t.	PROPN
gujaf-284	478	4	t.	t.	PROPN
gujaf-284	478	5	b	b	PROPN
gujaf-284	478	6	&	&	CCONJ
gujaf-284	478	7	ta	ta	PROPN
gujaf-284	478	8	,	,	PUNCT
gujaf-284	478	9	t.	t.	PROPN
gujaf-284	478	10	d.	d.	PROPN
gujaf-284	478	11	n.	n.	PROPN
gujaf-284	478	12	(	(	PUNCT
gujaf-284	478	13	2020	2020	NUM
gujaf-284	478	14	)	)	PUNCT
gujaf-284	478	15	.	.	PUNCT
gujaf-284	479	1	a	a	DET
gujaf-284	479	2	meta	meta	ADJ
gujaf-284	479	3	-	-	PUNCT
gujaf-284	479	4	analysis	analysis	NOUN
gujaf-284	479	5	:	:	PUNCT
gujaf-284	479	6	capital	capital	NOUN
gujaf-284	479	7	structure	structure	NOUN
gujaf-284	479	8	and	and	CCONJ
gujaf-284	479	9	firm	firm	ADJ
gujaf-284	479	10	performance	performance	NOUN
gujaf-284	479	11	.	.	PUNCT
gujaf-284	480	1	journal	journal	PROPN
gujaf-284	480	2	of	of	ADP
gujaf-284	480	3	economics	economic	NOUN
gujaf-284	480	4	and	and	CCONJ
gujaf-284	480	5	development	development	NOUN
gujaf-284	480	6	,	,	PUNCT
gujaf-284	480	7	22(1	22(1	NUM
gujaf-284	480	8	)	)	PUNCT
gujaf-284	480	9	,	,	PUNCT
gujaf-284	480	10	111–129	111–129	NUM
gujaf-284	480	11	.	.	PUNCT
gujaf-284	481	1	https://doi.org/doi	https://doi.org/doi	PROPN
gujaf-284	481	2	10.1108	10.1108	NUM
gujaf-284	481	3	/	/	SYM
gujaf-284	481	4	jed-12	jed-12	PROPN
gujaf-284	481	5	-	-	PUNCT
gujaf-284	481	6	2019	2019	NUM
gujaf-284	481	7	-	-	PUNCT
gujaf-284	481	8	0072	0072	NUM
gujaf-284	481	9	ehrhardt	ehrhardt	NOUN
gujaf-284	481	10	,	,	PUNCT
gujaf-284	481	11	m.	m.	PROPN
gujaf-284	481	12	c.	c.	PROPN
gujaf-284	481	13	,	,	PUNCT
gujaf-284	481	14	&	&	CCONJ
gujaf-284	481	15	brigham	brigham	PROPN
gujaf-284	481	16	,	,	PUNCT
gujaf-284	481	17	e.	e.	PROPN
gujaf-284	481	18	f.	f.	PROPN
gujaf-284	481	19	(	(	PUNCT
gujaf-284	481	20	2009	2009	NUM
gujaf-284	481	21	)	)	PUNCT
gujaf-284	481	22	.	.	PUNCT
gujaf-284	482	1	corporate	corporate	ADJ
gujaf-284	482	2	finance	finance	NOUN
gujaf-284	482	3	:	:	PUNCT
gujaf-284	482	4	a	a	DET
gujaf-284	482	5	focused	focused	ADJ
gujaf-284	482	6	approach	approach	NOUN
gujaf-284	482	7	”	"	PUNCT
gujaf-284	482	8	.	.	PUNCT
gujaf-284	483	1	cengage	cengage	PROPN
gujaf-284	483	2	learning	learning	PROPN
gujaf-284	483	3	inc	inc	PROPN
gujaf-284	483	4	.	.	PROPN
gujaf-284	483	5	erasmus	erasmus	PROPN
gujaf-284	483	6	,	,	PUNCT
gujaf-284	483	7	p.	p.	PROPN
gujaf-284	483	8	d.	d.	PROPN
gujaf-284	483	9	(	(	PUNCT
gujaf-284	483	10	2008	2008	NUM
gujaf-284	483	11	)	)	PUNCT
gujaf-284	483	12	.	.	PUNCT
gujaf-284	484	1	evaluating	evaluate	VERB
gujaf-284	484	2	value	value	NOUN
gujaf-284	484	3	based	base	VERB
gujaf-284	484	4	financial	financial	ADJ
gujaf-284	484	5	performance	performance	NOUN
gujaf-284	484	6	measures	measure	NOUN
gujaf-284	484	7	.	.	PUNCT
gujaf-284	485	1	journal	journal	NOUN
gujaf-284	485	2	of	of	ADP
gujaf-284	485	3	finance	finance	NOUN
gujaf-284	485	4	and	and	CCONJ
gujaf-284	485	5	accounting	accounting	NOUN
gujaf-284	485	6	,	,	PUNCT
gujaf-284	485	7	5	5	NUM
gujaf-284	485	8	,	,	PUNCT
gujaf-284	485	9	56–63	56–63	NUM
gujaf-284	485	10	.	.	PUNCT
gujaf-284	486	1	esiemogie	esiemogie	PROPN
gujaf-284	486	2	,	,	PUNCT
gujaf-284	486	3	p.i	p.i	PROPN
gujaf-284	486	4	.	.	PROPN
gujaf-284	486	5	,	,	PUNCT
gujaf-284	486	6	marry	marry	VERB
gujaf-284	486	7	,	,	PUNCT
gujaf-284	486	8	t.	t.	PROPN
gujaf-284	486	9	a.	a.	PROPN
gujaf-284	486	10	,	,	PUNCT
gujaf-284	486	11	john	john	PROPN
gujaf-284	486	12	,	,	PUNCT
gujaf-284	486	13	a.	a.	PROPN
gujaf-284	486	14	o.	o.	PROPN
gujaf-284	486	15	,	,	PUNCT
gujaf-284	486	16	&	&	CCONJ
gujaf-284	486	17	samuel	samuel	PROPN
gujaf-284	486	18	,	,	PUNCT
gujaf-284	486	19	o.	o.	NOUN
gujaf-284	486	20	a.	a.	NOUN
gujaf-284	487	1	(	(	PUNCT
gujaf-284	487	2	2014	2014	NUM
gujaf-284	487	3	)	)	PUNCT
gujaf-284	487	4	.	.	PUNCT
gujaf-284	488	1	influence	influence	NOUN
gujaf-284	488	2	of	of	ADP
gujaf-284	488	3	capital	capital	NOUN
gujaf-284	488	4	structure	structure	NOUN
gujaf-284	488	5	on	on	ADP
gujaf-284	488	6	financial	financial	ADJ
gujaf-284	488	7	performance	performance	NOUN
gujaf-284	488	8	:	:	PUNCT
gujaf-284	488	9	empirical	empirical	ADJ
gujaf-284	488	10	evidence	evidence	NOUN
gujaf-284	488	11	from	from	ADP
gujaf-284	488	12	listed	list	VERB
gujaf-284	488	13	nigerian	nigerian	ADJ
gujaf-284	488	14	banks	bank	NOUN
gujaf-284	488	15	.	.	PUNCT
gujaf-284	489	1	iosr	iosr	ADJ
gujaf-284	489	2	journal	journal	PROPN
gujaf-284	489	3	of	of	ADP
gujaf-284	489	4	business	business	NOUN
gujaf-284	489	5	and	and	CCONJ
gujaf-284	489	6	management	management	NOUN
gujaf-284	489	7	,	,	PUNCT
gujaf-284	489	8	16(11	16(11	NUM
gujaf-284	489	9	)	)	PUNCT
gujaf-284	489	10	,	,	PUNCT
gujaf-284	489	11	22–28	22–28	NUM
gujaf-284	489	12	.	.	PUNCT
gujaf-284	490	1	fabian	fabian	PROPN
gujaf-284	490	2	,	,	PUNCT
gujaf-284	490	3	e.	e.	PROPN
gujaf-284	490	4	,	,	PUNCT
gujaf-284	490	5	james	james	PROPN
gujaf-284	490	6	,	,	PUNCT
gujaf-284	490	7	k.	k.	PROPN
gujaf-284	490	8	,	,	PUNCT
gujaf-284	490	9	&	&	CCONJ
gujaf-284	490	10	moshi	moshi	PROPN
gujaf-284	490	11	,	,	PUNCT
gujaf-284	490	12	j.	j.	PROPN
gujaf-284	490	13	(	(	PUNCT
gujaf-284	490	14	2014	2014	NUM
gujaf-284	490	15	)	)	PUNCT
gujaf-284	490	16	.	.	PUNCT
gujaf-284	491	1	capital	capital	NOUN
gujaf-284	491	2	structure	structure	NOUN
gujaf-284	491	3	and	and	CCONJ
gujaf-284	491	4	firm	firm	ADJ
gujaf-284	491	5	performance	performance	NOUN
gujaf-284	491	6	 	 	SPACE
gujaf-284	491	7	:	:	PUNCT
gujaf-284	491	8	evidences	evidence	NOUN
gujaf-284	491	9	from	from	ADP
gujaf-284	491	10	commercial	commercial	ADJ
gujaf-284	491	11	banks	bank	NOUN
gujaf-284	491	12	in	in	ADP
gujaf-284	491	13	tanzania	tanzania	PROPN
gujaf-284	491	14	,	,	PUNCT
gujaf-284	491	15	5(14	5(14	NOUN
gujaf-284	491	16	)	)	PUNCT
gujaf-284	491	17	,	,	PUNCT
gujaf-284	491	18	168–179	168–179	NUM
gujaf-284	491	19	.	.	PUNCT
gujaf-284	492	1	ganiyu	ganiyu	NOUN
gujaf-284	492	2	,	,	PUNCT
gujaf-284	492	3	o.	o.	PROPN
gujaf-284	492	4	y.	y.	PROPN
gujaf-284	492	5	,	,	PUNCT
gujaf-284	492	6	adelopo	adelopo	NOUN
gujaf-284	492	7	,	,	PUNCT
gujaf-284	492	8	i	i	PRON
gujaf-284	492	9	.	.	PUNCT
gujaf-284	492	10	,	,	PUNCT
gujaf-284	492	11	rodionova	rodionova	PROPN
gujaf-284	492	12	,	,	PUNCT
gujaf-284	492	13	y.	y.	PROPN
gujaf-284	492	14	and	and	CCONJ
gujaf-284	492	15	samuel	samuel	PROPN
gujaf-284	492	16	,	,	PUNCT
gujaf-284	492	17	l.	l.	PROPN
gujaf-284	492	18	o.	o.	PROPN
gujaf-284	492	19	(	(	PUNCT
gujaf-284	492	20	2019	2019	NUM
gujaf-284	492	21	)	)	PUNCT
gujaf-284	492	22	.	.	PUNCT
gujaf-284	493	1	impact	impact	NOUN
gujaf-284	493	2	of	of	ADP
gujaf-284	493	3	capital	capital	NOUN
gujaf-284	493	4	structure	structure	NOUN
gujaf-284	493	5	on	on	ADP
gujaf-284	493	6	firm	firm	ADJ
gujaf-284	493	7	performance	performance	NOUN
gujaf-284	493	8	in	in	ADP
gujaf-284	493	9	nigeria	nigeria	PROPN
gujaf-284	493	10	.	.	PUNCT
gujaf-284	494	1	african	african	ADJ
gujaf-284	494	2	journal	journal	PROPN
gujaf-284	494	3	of	of	ADP
gujaf-284	494	4	economic	economic	ADJ
gujaf-284	494	5	review	review	NOUN
gujaf-284	494	6	,	,	PUNCT
gujaf-284	494	7	2(1	2(1	NUM
gujaf-284	494	8	)	)	PUNCT
gujaf-284	494	9	.	.	PUNCT
gujaf-284	495	1	ganiyu	ganiyu	NOUN
gujaf-284	495	2	,	,	PUNCT
gujaf-284	495	3	y.	y.	PROPN
gujaf-284	495	4	o.	o.	PROPN
gujaf-284	495	5	,	,	PUNCT
gujaf-284	495	6	adelopo	adelopo	NOUN
gujaf-284	495	7	,	,	PUNCT
gujaf-284	495	8	i.	i.	PROPN
gujaf-284	495	9	,	,	PUNCT
gujaf-284	495	10	rodionova	rodionova	PROPN
gujaf-284	495	11	,	,	PUNCT
gujaf-284	495	12	y.	y.	PROPN
gujaf-284	495	13	,	,	PUNCT
gujaf-284	495	14	&	&	CCONJ
gujaf-284	495	15	samuel	samuel	PROPN
gujaf-284	495	16	,	,	PUNCT
gujaf-284	495	17	o.	o.	PROPN
gujaf-284	495	18	l.	l.	PROPN
gujaf-284	495	19	(	(	PUNCT
gujaf-284	495	20	2019	2019	NUM
gujaf-284	495	21	)	)	PUNCT
gujaf-284	495	22	.	.	PUNCT
gujaf-284	496	1	capital	capital	NOUN
gujaf-284	496	2	structure	structure	NOUN
gujaf-284	496	3	and	and	CCONJ
gujaf-284	496	4	firm	firm	ADJ
gujaf-284	496	5	performance	performance	NOUN
gujaf-284	496	6	in	in	ADP
gujaf-284	496	7	nigeria	nigeria	PROPN
gujaf-284	496	8	.	.	PUNCT
gujaf-284	497	1	african	african	ADJ
gujaf-284	497	2	journal	journal	PROPN
gujaf-284	497	3	of	of	ADP
gujaf-284	497	4	economic	economic	ADJ
gujaf-284	497	5	review	review	NOUN
gujaf-284	497	6	,	,	PUNCT
gujaf-284	497	7	7(1	7(1	NUM
gujaf-284	497	8	)	)	PUNCT
gujaf-284	497	9	,	,	PUNCT
gujaf-284	497	10	31–56	31–56	NUM
gujaf-284	497	11	.	.	PUNCT
gujaf-284	498	1	ghalibafasl	ghalibafasl	PROPN
gujaf-284	498	2	,	,	PUNCT
gujaf-284	498	3	h.	h.	PROPN
gujaf-284	498	4	(	(	PUNCT
gujaf-284	498	5	2005	2005	NUM
gujaf-284	498	6	)	)	PUNCT
gujaf-284	498	7	.	.	PUNCT
gujaf-284	499	1	financial	financial	ADJ
gujaf-284	499	2	management	management	NOUN
gujaf-284	499	3	,	,	PUNCT
gujaf-284	499	4	concepts	concept	NOUN
gujaf-284	499	5	and	and	CCONJ
gujaf-284	499	6	applications	application	NOUN
gujaf-284	499	7	.	.	PUNCT
gujaf-284	500	1	pouran	pouran	ADJ
gujaf-284	500	2	publication	publication	NOUN
gujaf-284	500	3	,	,	PUNCT
gujaf-284	500	4	2	2	NUM
gujaf-284	500	5	.	.	PUNCT
gujaf-284	500	6	guin	guin	PROPN
gujaf-284	500	7	.	.	PUNCT
gujaf-284	501	1	(	(	PUNCT
gujaf-284	501	2	2011	2011	NUM
gujaf-284	501	3	)	)	PUNCT
gujaf-284	501	4	.	.	PUNCT
gujaf-284	502	1	determinant	determinant	ADJ
gujaf-284	502	2	of	of	ADP
gujaf-284	502	3	short	short	ADJ
gujaf-284	502	4	term	term	NOUN
gujaf-284	502	5	debt	debt	NOUN
gujaf-284	502	6	financing	financing	NOUN
gujaf-284	502	7	.	.	PUNCT
gujaf-284	503	1	business	business	NOUN
gujaf-284	503	2	and	and	CCONJ
gujaf-284	503	3	economics	economic	NOUN
gujaf-284	503	4	journal	journal	NOUN
gujaf-284	503	5	,	,	PUNCT
gujaf-284	503	6	1	1	X
gujaf-284	503	7	.	.	PUNCT
gujaf-284	504	1	hasan	hasan	PROPN
gujaf-284	504	2	,	,	PUNCT
gujaf-284	504	3	h.	h.	PROPN
gujaf-284	504	4	a.	a.	PROPN
gujaf-284	504	5	,	,	PUNCT
gujaf-284	504	6	ali	ali	PROPN
gujaf-284	504	7	,	,	PUNCT
gujaf-284	504	8	m.	m.	PROPN
gujaf-284	504	9	a.	a.	PROPN
gujaf-284	504	10	b.	b.	PROPN
gujaf-284	504	11	,	,	PUNCT
gujaf-284	504	12	&	&	CCONJ
gujaf-284	504	13	kumar	kumar	PROPN
gujaf-284	504	14	,	,	PUNCT
gujaf-284	504	15	t.	t.	PROPN
gujaf-284	504	16	a	a	PROPN
gujaf-284	504	17	&	&	CCONJ
gujaf-284	504	18	sovanisk	sovanisk	NOUN
gujaf-284	504	19	,	,	PUNCT
gujaf-284	504	20	m.	m.	NOUN
gujaf-284	504	21	(	(	PUNCT
gujaf-284	504	22	2020	2020	NUM
gujaf-284	504	23	)	)	PUNCT
gujaf-284	504	24	.	.	PUNCT
gujaf-284	505	1	capital	capital	NOUN
gujaf-284	505	2	structure	structure	NOUN
gujaf-284	505	3	impact	impact	NOUN
gujaf-284	505	4	on	on	ADP
gujaf-284	505	5	financial	financial	ADJ
gujaf-284	505	6	performance	performance	NOUN
gujaf-284	505	7	of	of	ADP
gujaf-284	505	8	kurdistan	kurdistan	ADJ
gujaf-284	505	9	manufacturing	manufacturing	NOUN
gujaf-284	505	10	firms	firm	NOUN
gujaf-284	505	11	.	.	PUNCT
gujaf-284	506	1	international	international	ADJ
gujaf-284	506	2	university	university	NOUN
gujaf-284	506	3	liaison	liaison	NOUN
gujaf-284	506	4	indonesia	indonesia	PROPN
gujaf-284	506	5	,	,	PUNCT
gujaf-284	506	6	tangerang	tangerang	PROPN
gujaf-284	506	7	–	–	PUNCT
gujaf-284	506	8	indonesia	indonesia	PROPN
gujaf-284	506	9	.	.	PUNCT
gujaf-284	507	1	hassan	hassan	PROPN
gujaf-284	507	2	shahid	shahid	PROPN
gujaf-284	507	3	,	,	PUNCT
gujaf-284	507	4	akmal	akmal	PROPN
gujaf-284	507	5	,	,	PUNCT
gujaf-284	507	6	muhammad	muhammad	PROPN
gujaf-284	507	7	,	,	PUNCT
gujaf-284	507	8	s.	s.	PROPN
gujaf-284	507	9	m.	m.	PROPN
gujaf-284	507	10	(	(	PUNCT
gujaf-284	507	11	2016	2016	NUM
gujaf-284	507	12	)	)	PUNCT
gujaf-284	507	13	.	.	PUNCT
gujaf-284	508	1	effect	effect	NOUN
gujaf-284	508	2	of	of	ADP
gujaf-284	508	3	financial	financial	ADJ
gujaf-284	508	4	performance	performance	NOUN
gujaf-284	508	5	and	and	CCONJ
gujaf-284	508	6	financial	financial	ADJ
gujaf-284	508	7	leverage	leverage	NOUN
gujaf-284	508	8	on	on	ADP
gujaf-284	508	9	capital	capital	NOUN
gujaf-284	508	10	structure	structure	NOUN
gujaf-284	508	11	in	in	ADP
gujaf-284	508	12	pakistan	pakistan	PROPN
gujaf-284	508	13	commercial	commercial	ADJ
gujaf-284	508	14	banks	bank	NOUN
gujaf-284	508	15	,	,	PUNCT
gujaf-284	508	16	5(1	5(1	NUM
gujaf-284	508	17	)	)	PUNCT
gujaf-284	508	18	,	,	PUNCT
gujaf-284	508	19	336–342	336–342	NUM
gujaf-284	508	20	.	.	PUNCT
gujaf-284	509	1	heydar	heydar	PROPN
gujaf-284	509	2	,	,	PUNCT
gujaf-284	509	3	m.s	m.s	PROPN
gujaf-284	509	4	.	.	PROPN
gujaf-284	509	5	,	,	PUNCT
gujaf-284	509	6	elham	elham	PROPN
gujaf-284	509	7	,	,	PUNCT
gujaf-284	509	8	g.	g.	PROPN
gujaf-284	509	9	,	,	PUNCT
gujaf-284	509	10	vahid	vahid	PROPN
gujaf-284	509	11	,	,	PUNCT
gujaf-284	509	12	t.k	t.k	PROPN
gujaf-284	509	13	.	.	PROPN
gujaf-284	509	14	,	,	PUNCT
gujaf-284	509	15	&	&	CCONJ
gujaf-284	509	16	mohsen	mohsen	PROPN
gujaf-284	509	17	,	,	PUNCT
gujaf-284	509	18	a.	a.	PROPN
gujaf-284	509	19	k.	k.	PROPN
gujaf-284	509	20	(	(	PUNCT
gujaf-284	509	21	2012	2012	NUM
gujaf-284	509	22	)	)	PUNCT
gujaf-284	509	23	.	.	PUNCT
gujaf-284	510	1	capital	capital	NOUN
gujaf-284	510	2	structure	structure	NOUN
gujaf-284	510	3	gusau	gusau	PROPN
gujaf-284	510	4	journal	journal	PROPN
gujaf-284	510	5	of	of	ADP
gujaf-284	510	6	accounting	accounting	NOUN
gujaf-284	510	7	and	and	CCONJ
gujaf-284	510	8	finance	finance	NOUN
gujaf-284	510	9	,	,	PUNCT
gujaf-284	510	10	vol	vol	NOUN
gujaf-284	510	11	.	.	PROPN
gujaf-284	510	12	5	5	NUM
gujaf-284	510	13	,	,	PUNCT
gujaf-284	510	14	issue	issue	NOUN
gujaf-284	510	15	1	1	NUM
gujaf-284	510	16	,	,	PUNCT
gujaf-284	510	17	april	april	PROPN
gujaf-284	510	18	,	,	PUNCT
gujaf-284	510	19	2024	2024	NUM
gujaf-284	510	20	210	210	NUM
gujaf-284	510	21	and	and	CCONJ
gujaf-284	510	22	firm	firm	ADJ
gujaf-284	510	23	performance	performance	NOUN
gujaf-284	510	24	:	:	PUNCT
gujaf-284	510	25	evidence	evidence	NOUN
gujaf-284	510	26	from	from	ADP
gujaf-284	510	27	tehran	tehran	PROPN
gujaf-284	510	28	stock	stock	PROPN
gujaf-284	510	29	exchange	exchange	PROPN
gujaf-284	510	30	.	.	PUNCT
gujaf-284	510	31	,	,	PUNCT
gujaf-284	510	32	225–228	225–228	NUM
gujaf-284	510	33	.	.	PUNCT
gujaf-284	511	1	inanga	inanga	PROPN
gujaf-284	511	2	,	,	PUNCT
gujaf-284	511	3	e.	e.	PROPN
gujaf-284	511	4	l.	l.	PROPN
gujaf-284	511	5	,	,	PUNCT
gujaf-284	511	6	and	and	CCONJ
gujaf-284	511	7	ajayi	ajayi	NOUN
gujaf-284	511	8	,	,	PUNCT
gujaf-284	511	9	c.	c.	PROPN
gujaf-284	511	10	a.	a.	PROPN
gujaf-284	511	11	(	(	PUNCT
gujaf-284	511	12	1999	1999	NUM
gujaf-284	511	13	)	)	PUNCT
gujaf-284	511	14	.	.	PUNCT
gujaf-284	512	1	accountancy	accountancy	NOUN
gujaf-284	512	2	.	.	PUNCT
gujaf-284	513	1	lagos	lago	NOUN
gujaf-284	513	2	:	:	PUNCT
gujaf-284	513	3	the	the	DET
gujaf-284	513	4	cibn	cibn	PROPN
gujaf-284	513	5	press	press	NOUN
gujaf-284	513	6	limited	limit	VERB
gujaf-284	513	7	.	.	PUNCT
gujaf-284	514	1	innocent	innocent	ADJ
gujaf-284	514	2	,	,	PUNCT
gujaf-284	514	3	c.	c.	PROPN
gujaf-284	514	4	,	,	PUNCT
gujaf-284	514	5	e.	e.	PROPN
gujaf-284	514	6	(	(	PUNCT
gujaf-284	514	7	1986	1986	NUM
gujaf-284	514	8	)	)	PUNCT
gujaf-284	514	9	.	.	PUNCT
gujaf-284	515	1	the	the	DET
gujaf-284	515	2	relationship	relationship	NOUN
gujaf-284	515	3	between	between	ADP
gujaf-284	515	4	financial	financial	ADJ
gujaf-284	515	5	ratio	ratio	NOUN
gujaf-284	515	6	and	and	CCONJ
gujaf-284	515	7	corporate	corporate	ADJ
gujaf-284	515	8	financial	financial	ADJ
gujaf-284	515	9	performance	performance	NOUN
gujaf-284	515	10	:	:	PUNCT
gujaf-284	515	11	a	a	DET
gujaf-284	515	12	study	study	NOUN
gujaf-284	515	13	of	of	ADP
gujaf-284	515	14	selected	select	VERB
gujaf-284	515	15	quoted	quote	VERB
gujaf-284	515	16	oil	oil	NOUN
gujaf-284	515	17	and	and	CCONJ
gujaf-284	515	18	gas	gas	NOUN
gujaf-284	515	19	companies	company	NOUN
gujaf-284	515	20	in	in	ADP
gujaf-284	515	21	nigeria	nigeria	PROPN
gujaf-284	515	22	.	.	PUNCT
gujaf-284	516	1	journal	journal	PROPN
gujaf-284	516	2	of	of	ADP
gujaf-284	516	3	accounting	accounting	NOUN
gujaf-284	516	4	,	,	PUNCT
gujaf-284	516	5	audit	audit	NOUN
gujaf-284	516	6	,	,	PUNCT
gujaf-284	516	7	finance	finance	NOUN
gujaf-284	516	8	and	and	CCONJ
gujaf-284	516	9	economics	economic	NOUN
gujaf-284	516	10	,	,	PUNCT
gujaf-284	516	11	3	3	NUM
gujaf-284	516	12	,	,	PUNCT
gujaf-284	516	13	11–25	11–25	NUM
gujaf-284	516	14	.	.	PUNCT
gujaf-284	517	1	ishaya	ishaya	PROPN
gujaf-284	517	2	,	,	PUNCT
gujaf-284	517	3	l.c	l.c	PROPN
gujaf-284	517	4	.	.	PROPN
gujaf-284	517	5	&	&	CCONJ
gujaf-284	517	6	abduljeleel	abduljeleel	PROPN
gujaf-284	517	7	,	,	PUNCT
gujaf-284	517	8	b.	b.	PROPN
gujaf-284	517	9	o.	o.	PROPN
gujaf-284	517	10	(	(	PUNCT
gujaf-284	517	11	2014	2014	NUM
gujaf-284	517	12	)	)	PUNCT
gujaf-284	517	13	.	.	PUNCT
gujaf-284	518	1	capital	capital	NOUN
gujaf-284	518	2	structure	structure	NOUN
gujaf-284	518	3	and	and	CCONJ
gujaf-284	518	4	financial	financial	ADJ
gujaf-284	518	5	performance	performance	NOUN
gujaf-284	518	6	of	of	ADP
gujaf-284	518	7	nigerian	nigerian	ADJ
gujaf-284	518	8	quoted	quote	VERB
gujaf-284	518	9	firms	firm	NOUN
gujaf-284	518	10	:	:	PUNCT
gujaf-284	518	11	the	the	DET
gujaf-284	518	12	agency	agency	NOUN
gujaf-284	518	13	cost	cost	NOUN
gujaf-284	518	14	theory	theory	NOUN
gujaf-284	518	15	perspective	perspective	NOUN
gujaf-284	518	16	.	.	PUNCT
gujaf-284	519	1	american	american	PROPN
gujaf-284	519	2	international	international	PROPN
gujaf-284	519	3	journal	journal	PROPN
gujaf-284	519	4	of	of	ADP
gujaf-284	519	5	social	social	ADJ
gujaf-284	519	6	science	science	NOUN
gujaf-284	519	7	,	,	PUNCT
gujaf-284	519	8	3(1	3(1	NUM
gujaf-284	519	9	)	)	PUNCT
gujaf-284	519	10	,	,	PUNCT
gujaf-284	519	11	139–142	139–142	NUM
gujaf-284	519	12	.	.	PUNCT
gujaf-284	520	1	iyoha	iyoha	PROPN
gujaf-284	520	2	,	,	PUNCT
gujaf-284	520	3	i.	i.	PROPN
gujaf-284	520	4	a.	a.	PROPN
gujaf-284	520	5	(	(	PUNCT
gujaf-284	520	6	2017	2017	NUM
gujaf-284	520	7	)	)	PUNCT
gujaf-284	520	8	.	.	PUNCT
gujaf-284	521	1	capital	capital	NOUN
gujaf-284	521	2	structure	structure	NOUN
gujaf-284	521	3	and	and	CCONJ
gujaf-284	521	4	firm	firm	ADJ
gujaf-284	521	5	financial	financial	ADJ
gujaf-284	521	6	performance	performance	NOUN
gujaf-284	521	7	in	in	ADP
gujaf-284	521	8	nigeria	nigeria	PROPN
gujaf-284	521	9	:	:	PUNCT
gujaf-284	521	10	emperical	emperical	ADJ
gujaf-284	521	11	evidence	evidence	NOUN
gujaf-284	521	12	of	of	ADP
gujaf-284	521	13	the	the	DET
gujaf-284	521	14	causal	causal	PROPN
gujaf-284	521	15	link	link	NOUN
gujaf-284	521	16	.	.	PUNCT
gujaf-284	522	1	the	the	DET
gujaf-284	522	2	journal	journal	PROPN
gujaf-284	522	3	contemporary	contemporary	ADJ
gujaf-284	522	4	economy	economy	NOUN
gujaf-284	522	5	,	,	PUNCT
gujaf-284	522	6	2537–4222	2537–4222	NUM
gujaf-284	522	7	.	.	PUNCT
gujaf-284	523	1	kajananthan	kajananthan	PROPN
gujaf-284	523	2	,	,	PUNCT
gujaf-284	523	3	r.	r.	PROPN
gujaf-284	523	4	and	and	CCONJ
gujaf-284	523	5	p.	p.	PROPN
gujaf-284	523	6	n.	n.	PROPN
gujaf-284	523	7	(	(	PUNCT
gujaf-284	523	8	2013	2013	NUM
gujaf-284	523	9	)	)	PUNCT
gujaf-284	523	10	.	.	PUNCT
gujaf-284	524	1	capital	capital	NOUN
gujaf-284	524	2	structure	structure	NOUN
gujaf-284	524	3	and	and	CCONJ
gujaf-284	524	4	its	its	PRON
gujaf-284	524	5	impact	impact	NOUN
gujaf-284	524	6	on	on	ADP
gujaf-284	524	7	firm	firm	ADJ
gujaf-284	524	8	performance	performance	NOUN
gujaf-284	524	9	:	:	PUNCT
gujaf-284	524	10	a	a	DET
gujaf-284	524	11	study	study	NOUN
gujaf-284	524	12	on	on	ADP
gujaf-284	524	13	sri	sri	PROPN
gujaf-284	524	14	lankan	lankan	PROPN
gujaf-284	524	15	listed	list	VERB
gujaf-284	524	16	manufacturing	manufacturing	NOUN
gujaf-284	524	17	companies	company	NOUN
gujaf-284	524	18	.	.	PUNCT
gujaf-284	525	1	merit	merit	PROPN
gujaf-284	525	2	research	research	PROPN
gujaf-284	525	3	journal	journal	PROPN
gujaf-284	525	4	of	of	ADP
gujaf-284	525	5	business	business	NOUN
gujaf-284	525	6	and	and	CCONJ
gujaf-284	525	7	management	management	NOUN
gujaf-284	525	8	,	,	PUNCT
gujaf-284	525	9	1(12	1(12	NUM
gujaf-284	525	10	)	)	PUNCT
gujaf-284	525	11	,	,	PUNCT
gujaf-284	525	12	037–044	037–044	PROPN
gujaf-284	525	13	.	.	PUNCT
gujaf-284	526	1	kamau	kamau	PROPN
gujaf-284	526	2	,	,	PUNCT
gujaf-284	526	3	m.	m.	NOUN
gujaf-284	526	4	j.	j.	PROPN
gujaf-284	526	5	(	(	PUNCT
gujaf-284	526	6	2015	2015	NUM
gujaf-284	526	7	)	)	PUNCT
gujaf-284	526	8	.	.	PUNCT
gujaf-284	527	1	information	information	NOUN
gujaf-284	527	2	communication	communication	NOUN
gujaf-284	527	3	technology	technology	NOUN
gujaf-284	527	4	and	and	CCONJ
gujaf-284	527	5	performance	performance	NOUN
gujaf-284	527	6	of	of	ADP
gujaf-284	527	7	commercial	commercial	ADJ
gujaf-284	527	8	banks	bank	NOUN
gujaf-284	527	9	in	in	ADP
gujaf-284	527	10	kenya	kenya	PROPN
gujaf-284	527	11	.	.	PUNCT
gujaf-284	528	1	a	a	DET
gujaf-284	528	2	research	research	NOUN
gujaf-284	528	3	project	project	NOUN
gujaf-284	528	4	submitted	submit	VERB
gujaf-284	528	5	in	in	ADP
gujaf-284	528	6	partial	partial	ADJ
gujaf-284	528	7	fulfillment	fulfillment	NOUN
gujaf-284	528	8	of	of	ADP
gujaf-284	528	9	the	the	DET
gujaf-284	528	10	requirements	requirement	NOUN
gujaf-284	528	11	for	for	ADP
gujaf-284	528	12	the	the	DET
gujaf-284	528	13	award	award	NOUN
gujaf-284	528	14	of	of	ADP
gujaf-284	528	15	the	the	DET
gujaf-284	528	16	degree	degree	NOUN
gujaf-284	528	17	of	of	ADP
gujaf-284	528	18	masters	master	NOUN
gujaf-284	528	19	of	of	ADP
gujaf-284	528	20	business	business	PROPN
gujaf-284	528	21	administration	administration	PROPN
gujaf-284	528	22	school	school	PROPN
gujaf-284	528	23	of	of	ADP
gujaf-284	528	24	business	business	PROPN
gujaf-284	528	25	university	university	PROPN
gujaf-284	528	26	of	of	ADP
gujaf-284	528	27	n.	n.	PROPN
gujaf-284	528	28	karadeniz	karadeniz	PROPN
gujaf-284	528	29	,	,	PUNCT
gujaf-284	528	30	e.	e.	PROPN
gujaf-284	528	31	,	,	PUNCT
gujaf-284	528	32	kandir	kandir	PROPN
gujaf-284	528	33	,	,	PUNCT
gujaf-284	528	34	s.y	s.y	PROPN
gujaf-284	528	35	,	,	PUNCT
gujaf-284	528	36	balcilar	balcilar	ADJ
gujaf-284	528	37	,	,	PUNCT
gujaf-284	528	38	m.	m.	NOUN
gujaf-284	528	39	&	&	CCONJ
gujaf-284	528	40	onal	onal	ADJ
gujaf-284	528	41	,	,	PUNCT
gujaf-284	528	42	y.	y.	PROPN
gujaf-284	528	43	.	.	PUNCT
gujaf-284	529	1	(	(	PUNCT
gujaf-284	529	2	2009	2009	NUM
gujaf-284	529	3	)	)	PUNCT
gujaf-284	529	4	.	.	PUNCT
gujaf-284	530	1	determinants	determinant	NOUN
gujaf-284	530	2	of	of	ADP
gujaf-284	530	3	capital	capital	NOUN
gujaf-284	530	4	structure	structure	NOUN
gujaf-284	530	5	:	:	PUNCT
gujaf-284	530	6	evidence	evidence	NOUN
gujaf-284	530	7	from	from	ADP
gujaf-284	530	8	turkish	turkish	ADJ
gujaf-284	530	9	lodging	lodging	NOUN
gujaf-284	530	10	companies	company	NOUN
gujaf-284	530	11	.	.	PUNCT
gujaf-284	531	1	international	international	ADJ
gujaf-284	531	2	journal	journal	PROPN
gujaf-284	531	3	of	of	ADP
gujaf-284	531	4	contemporary	contemporary	PROPN
gujaf-284	531	5	hospitality	hospitality	PROPN
gujaf-284	531	6	management	management	NOUN
gujaf-284	531	7	.	.	PUNCT
gujaf-284	531	8	,	,	PUNCT
gujaf-284	531	9	21(5	21(5	NUM
gujaf-284	531	10	)	)	PUNCT
gujaf-284	531	11	,	,	PUNCT
gujaf-284	531	12	594–609	594–609	NUM
gujaf-284	531	13	.	.	PUNCT
gujaf-284	532	1	khalaf	khalaf	PROPN
gujaf-284	532	2	,	,	PUNCT
gujaf-284	532	3	a.	a.	PROPN
gujaf-284	532	4	(	(	PUNCT
gujaf-284	532	5	2013	2013	NUM
gujaf-284	532	6	)	)	PUNCT
gujaf-284	532	7	.	.	PUNCT
gujaf-284	533	1	the	the	DET
gujaf-284	533	2	relationship	relationship	NOUN
gujaf-284	533	3	between	between	ADP
gujaf-284	533	4	capital	capital	NOUN
gujaf-284	533	5	structure	structure	NOUN
gujaf-284	533	6	and	and	CCONJ
gujaf-284	533	7	firm	firm	ADJ
gujaf-284	533	8	performance	performance	NOUN
gujaf-284	533	9	:	:	PUNCT
gujaf-284	533	10	evidence	evidence	NOUN
gujaf-284	533	11	from	from	ADP
gujaf-284	533	12	jordan	jordan	PROPN
gujaf-284	533	13	.	.	PUNCT
gujaf-284	534	1	journal	journal	PROPN
gujaf-284	534	2	of	of	ADP
gujaf-284	534	3	finance	finance	NOUN
gujaf-284	534	4	and	and	CCONJ
gujaf-284	534	5	accounting	accounting	NOUN
gujaf-284	534	6	,	,	PUNCT
gujaf-284	534	7	1(3	1(3	NUM
gujaf-284	534	8	)	)	PUNCT
gujaf-284	534	9	,	,	PUNCT
gujaf-284	534	10	41–45	41–45	NUM
gujaf-284	534	11	.	.	PUNCT
gujaf-284	535	1	kirmi	kirmi	PROPN
gujaf-284	535	2	,	,	PUNCT
gujaf-284	535	3	p.	p.	PROPN
gujaf-284	535	4	n.	n.	NOUN
gujaf-284	535	5	(	(	PUNCT
gujaf-284	535	6	2017	2017	NUM
gujaf-284	535	7	)	)	PUNCT
gujaf-284	535	8	.	.	PUNCT
gujaf-284	536	1	relationship	relationship	NOUN
gujaf-284	536	2	between	between	ADP
gujaf-284	536	3	capital	capital	NOUN
gujaf-284	536	4	structure	structure	NOUN
gujaf-284	536	5	and	and	CCONJ
gujaf-284	536	6	financial	financial	ADJ
gujaf-284	536	7	performance	performance	NOUN
gujaf-284	536	8	:	:	PUNCT
gujaf-284	536	9	evidence	evidence	NOUN
gujaf-284	536	10	from	from	ADP
gujaf-284	536	11	listed	list	VERB
gujaf-284	536	12	energy	energy	NOUN
gujaf-284	536	13	and	and	CCONJ
gujaf-284	536	14	petroleum	petroleum	NOUN
gujaf-284	536	15	companies	company	NOUN
gujaf-284	536	16	in	in	ADP
gujaf-284	536	17	nairobi	nairobi	PROPN
gujaf-284	536	18	security	security	NOUN
gujaf-284	536	19	exchange	exchange	NOUN
gujaf-284	536	20	.	.	PUNCT
gujaf-284	537	1	journal	journal	NOUN
gujaf-284	537	2	of	of	ADP
gujaf-284	537	3	investment	investment	NOUN
gujaf-284	537	4	and	and	CCONJ
gujaf-284	537	5	management	management	NOUN
gujaf-284	537	6	,	,	PUNCT
gujaf-284	537	7	6(5	6(5	NUM
gujaf-284	537	8	)	)	PUNCT
gujaf-284	537	9	,	,	PUNCT
gujaf-284	537	10	97–102	97–102	NUM
gujaf-284	537	11	.	.	PUNCT
gujaf-284	538	1	kumai	kumai	PROPN
gujaf-284	538	2	,	,	PUNCT
gujaf-284	538	3	b.	b.	PROPN
gujaf-284	538	4	j.	j.	PROPN
gujaf-284	538	5	,	,	PUNCT
gujaf-284	538	6	bala	bala	PROPN
gujaf-284	538	7	,	,	PUNCT
gujaf-284	538	8	h.	h.	PROPN
gujaf-284	538	9	(	(	PUNCT
gujaf-284	538	10	2015	2015	NUM
gujaf-284	538	11	)	)	PUNCT
gujaf-284	538	12	.	.	PUNCT
gujaf-284	539	1	equity	equity	NOUN
gujaf-284	539	2	formation	formation	NOUN
gujaf-284	539	3	and	and	CCONJ
gujaf-284	539	4	financial	financial	ADJ
gujaf-284	539	5	performance	performance	NOUN
gujaf-284	539	6	of	of	ADP
gujaf-284	539	7	listed	list	VERB
gujaf-284	539	8	deposit	deposit	NOUN
gujaf-284	539	9	money	money	NOUN
gujaf-284	539	10	banks	bank	NOUN
gujaf-284	539	11	in	in	ADP
gujaf-284	539	12	nigeria	nigeria	PROPN
gujaf-284	539	13	.	.	PUNCT
gujaf-284	540	1	european	european	PROPN
gujaf-284	540	2	journal	journal	PROPN
gujaf-284	540	3	of	of	ADP
gujaf-284	540	4	accounting	accounting	NOUN
gujaf-284	540	5	,	,	PUNCT
gujaf-284	540	6	auditing	auditing	NOUN
gujaf-284	540	7	and	and	CCONJ
gujaf-284	540	8	fnance	fnance	PROPN
gujaf-284	540	9	research	research	NOUN
gujaf-284	540	10	.	.	PUNCT
gujaf-284	541	1	kurfi	kurfi	PROPN
gujaf-284	541	2	,	,	PUNCT
gujaf-284	541	3	a.	a.	PROPN
gujaf-284	541	4	s.	s.	PROPN
gujaf-284	541	5	,	,	PUNCT
gujaf-284	541	6	udin	udin	PROPN
gujaf-284	541	7	,	,	PUNCT
gujaf-284	541	8	m.	m.	NOUN
gujaf-284	541	9	n.	n.	NOUN
gujaf-284	541	10	,	,	PUNCT
gujaf-284	541	11	and	and	CCONJ
gujaf-284	541	12	bahamman	bahamman	NOUN
gujaf-284	541	13	,	,	PUNCT
gujaf-284	541	14	m.	m.	NOUN
gujaf-284	541	15	s.	s.	PROPN
gujaf-284	541	16	(	(	PUNCT
gujaf-284	541	17	n.d	n.d	PROPN
gujaf-284	541	18	.	.	PROPN
gujaf-284	541	19	)	)	PUNCT
gujaf-284	541	20	.	.	PUNCT
gujaf-284	542	1	the	the	DET
gujaf-284	542	2	impact	impact	NOUN
gujaf-284	542	3	of	of	ADP
gujaf-284	542	4	intellectual	intellectual	ADJ
gujaf-284	542	5	capital	capital	NOUN
gujaf-284	542	6	on	on	ADP
gujaf-284	542	7	the	the	DET
gujaf-284	542	8	financial	financial	ADJ
gujaf-284	542	9	performance	performance	NOUN
gujaf-284	542	10	of	of	ADP
gujaf-284	542	11	listed	list	VERB
gujaf-284	542	12	nigerian	nigerian	ADJ
gujaf-284	542	13	food	food	NOUN
gujaf-284	542	14	products	product	NOUN
gujaf-284	542	15	companies	company	NOUN
gujaf-284	542	16	.	.	PUNCT
gujaf-284	543	1	journal	journal	NOUN
gujaf-284	543	2	of	of	ADP
gujaf-284	543	3	accounting	accounting	NOUN
gujaf-284	543	4	and	and	CCONJ
gujaf-284	543	5	taxation	taxation	NOUN
gujaf-284	543	6	,	,	PUNCT
gujaf-284	543	7	9(11	9(11	NUM
gujaf-284	543	8	)	)	PUNCT
gujaf-284	543	9	,	,	PUNCT
gujaf-284	543	10	147–160	147–160	NUM
gujaf-284	543	11	.	.	PUNCT
gujaf-284	544	1	kurfi	kurfi	PROPN
gujaf-284	544	2	,	,	PUNCT
gujaf-284	544	3	a.	a.	PROPN
gujaf-284	544	4	k.	k.	PROPN
gujaf-284	544	5	(	(	PUNCT
gujaf-284	544	6	n.d	n.d	PROPN
gujaf-284	544	7	.	.	PROPN
gujaf-284	544	8	)	)	PUNCT
gujaf-284	544	9	.	.	PUNCT
gujaf-284	545	1	principles	principle	NOUN
gujaf-284	545	2	of	of	ADP
gujaf-284	545	3	financial	financial	ADJ
gujaf-284	545	4	management	management	NOUN
gujaf-284	545	5	.	.	PUNCT
gujaf-284	546	1	kano	kano	PROPN
gujaf-284	546	2	:	:	PUNCT
gujaf-284	546	3	benchmark	benchmark	PROPN
gujaf-284	546	4	publishers	publishers	PROPN
gujaf-284	546	5	ltd	ltd	PROPN
gujaf-284	546	6	.	.	PROPN
gujaf-284	546	7	kurfi	kurfi	PROPN
gujaf-284	546	8	,	,	PUNCT
gujaf-284	546	9	a.	a.	PROPN
gujaf-284	546	10	k.	k.	PROPN
gujaf-284	546	11	(	(	PUNCT
gujaf-284	546	12	2003	2003	NUM
gujaf-284	546	13	)	)	PUNCT
gujaf-284	546	14	.	.	PUNCT
gujaf-284	547	1	principles	principle	NOUN
gujaf-284	547	2	of	of	ADP
gujaf-284	547	3	financial	financial	ADJ
gujaf-284	547	4	management	management	NOUN
gujaf-284	547	5	.	.	PUNCT
gujaf-284	548	1	benchmark	benchmark	NOUN
gujaf-284	548	2	publishers	publisher	NOUN
gujaf-284	548	3	gusau	gusau	PRON
gujaf-284	548	4	journal	journal	NOUN
gujaf-284	548	5	of	of	ADP
gujaf-284	548	6	accounting	accounting	NOUN
gujaf-284	548	7	and	and	CCONJ
gujaf-284	548	8	finance	finance	NOUN
gujaf-284	548	9	,	,	PUNCT
gujaf-284	548	10	vol	vol	NOUN
gujaf-284	548	11	.	.	PROPN
gujaf-284	548	12	5	5	NUM
gujaf-284	548	13	,	,	PUNCT
gujaf-284	548	14	issue	issue	NOUN
gujaf-284	548	15	1	1	NUM
gujaf-284	548	16	,	,	PUNCT
gujaf-284	548	17	april	april	PROPN
gujaf-284	548	18	,	,	PUNCT
gujaf-284	548	19	2024	2024	NUM
gujaf-284	548	20	211	211	NUM
gujaf-284	548	21	ltd	ltd	PROPN
gujaf-284	548	22	,	,	PUNCT
gujaf-284	548	23	kano	kano	PROPN
gujaf-284	548	24	.	.	PUNCT
gujaf-284	549	1	lama	lama	PROPN
gujaf-284	549	2	tarek	tarek	PROPN
gujaf-284	549	3	al	al	PROPN
gujaf-284	549	4	-	-	PUNCT
gujaf-284	549	5	kayed	kayed	PROPN
gujaf-284	549	6	sharifah	sharifah	PROPN
gujaf-284	549	7	raihan	raihan	PROPN
gujaf-284	549	8	syed	sye	VERB
gujaf-284	549	9	mohd	mohd	PROPN
gujaf-284	549	10	zain	zain	PROPN
gujaf-284	549	11	jarita	jarita	PROPN
gujaf-284	549	12	duasa	duasa	PROPN
gujaf-284	549	13	.	.	PUNCT
gujaf-284	550	1	(	(	PUNCT
gujaf-284	550	2	2014	2014	NUM
gujaf-284	550	3	)	)	PUNCT
gujaf-284	550	4	.	.	PUNCT
gujaf-284	551	1	the	the	DET
gujaf-284	551	2	relationship	relationship	NOUN
gujaf-284	551	3	between	between	ADP
gujaf-284	551	4	capital	capital	NOUN
gujaf-284	551	5	structure	structure	NOUN
gujaf-284	551	6	and	and	CCONJ
gujaf-284	551	7	performance	performance	NOUN
gujaf-284	551	8	of	of	ADP
gujaf-284	551	9	islamic	islamic	ADJ
gujaf-284	551	10	banks	bank	NOUN
gujaf-284	551	11	.	.	PUNCT
gujaf-284	552	1	journal	journal	PROPN
gujaf-284	552	2	of	of	ADP
gujaf-284	552	3	islamic	islamic	PROPN
gujaf-284	552	4	accounting	accounting	PROPN
gujaf-284	552	5	and	and	CCONJ
gujaf-284	552	6	business	business	NOUN
gujaf-284	552	7	research	research	NOUN
gujaf-284	552	8	,	,	PUNCT
gujaf-284	552	9	5(2	5(2	NUM
gujaf-284	552	10	)	)	PUNCT
gujaf-284	552	11	,	,	PUNCT
gujaf-284	552	12	158–181	158–181	NUM
gujaf-284	552	13	.	.	PUNCT
gujaf-284	553	1	https://doi.org/10.1108/jiabr-04-2012-0024	https://doi.org/10.1108/jiabr-04-2012-0024	NOUN
gujaf-284	553	2	lavorsky	lavorsky	PROPN
gujaf-284	553	3	.	.	PUNCT
gujaf-284	554	1	(	(	PUNCT
gujaf-284	554	2	2013	2013	NUM
gujaf-284	554	3	)	)	PUNCT
gujaf-284	554	4	.	.	PUNCT
gujaf-284	555	1	the	the	DET
gujaf-284	555	2	impact	impact	NOUN
gujaf-284	555	3	of	of	ADP
gujaf-284	555	4	capital	capital	NOUN
gujaf-284	555	5	structure	structure	NOUN
gujaf-284	555	6	on	on	ADP
gujaf-284	555	7	the	the	DET
gujaf-284	555	8	performance	performance	NOUN
gujaf-284	555	9	 	 	SPACE
gujaf-284	555	10	:	:	PUNCT
gujaf-284	555	11	evidence	evidence	NOUN
gujaf-284	555	12	from	from	ADP
gujaf-284	555	13	ukraine	ukraine	PROPN
gujaf-284	555	14	.	.	PUNCT
gujaf-284	556	1	ukrain	ukrain	PROPN
gujaf-284	556	2	university	university	PROPN
gujaf-284	556	3	.	.	PUNCT
gujaf-284	557	1	lorpev	lorpev	PROPN
gujaf-284	557	2	,	,	PUNCT
gujaf-284	557	3	l.	l.	PROPN
gujaf-284	557	4	&	&	CCONJ
gujaf-284	557	5	kwanum	kwanum	PROPN
gujaf-284	557	6	,	,	PUNCT
gujaf-284	557	7	i.	i.	NOUN
gujaf-284	557	8	(	(	PUNCT
gujaf-284	557	9	2012	2012	NUM
gujaf-284	557	10	)	)	PUNCT
gujaf-284	557	11	.	.	PUNCT
gujaf-284	558	1	capital	capital	NOUN
gujaf-284	558	2	structure	structure	NOUN
gujaf-284	558	3	and	and	CCONJ
gujaf-284	558	4	firm	firm	ADJ
gujaf-284	558	5	performance	performance	NOUN
gujaf-284	558	6	:	:	PUNCT
gujaf-284	558	7	evidence	evidence	NOUN
gujaf-284	558	8	from	from	ADP
gujaf-284	558	9	manufacturing	manufacture	VERB
gujaf-284	558	10	companies	company	NOUN
gujaf-284	558	11	in	in	ADP
gujaf-284	558	12	nigeria	nigeria	PROPN
gujaf-284	558	13	.	.	PUNCT
gujaf-284	559	1	international	international	ADJ
gujaf-284	559	2	journal	journal	PROPN
gujaf-284	559	3	of	of	ADP
gujaf-284	559	4	business	business	NOUN
gujaf-284	559	5	and	and	CCONJ
gujaf-284	559	6	management	management	NOUN
gujaf-284	559	7	,	,	PUNCT
gujaf-284	559	8	2(5	2(5	NUM
gujaf-284	559	9	)	)	PUNCT
gujaf-284	559	10	.	.	PUNCT
gujaf-284	560	1	maina	maina	PROPN
gujaf-284	560	2	,	,	PUNCT
gujaf-284	560	3	l.	l.	PROPN
gujaf-284	560	4	,	,	PUNCT
gujaf-284	560	5	&	&	CCONJ
gujaf-284	560	6	kondongo	kondongo	PROPN
gujaf-284	560	7	,	,	PUNCT
gujaf-284	560	8	o.	o.	PROPN
gujaf-284	560	9	(	(	PUNCT
gujaf-284	560	10	2013	2013	NUM
gujaf-284	560	11	)	)	PUNCT
gujaf-284	560	12	.	.	PUNCT
gujaf-284	561	1	capital	capital	NOUN
gujaf-284	561	2	structure	structure	NOUN
gujaf-284	561	3	and	and	CCONJ
gujaf-284	561	4	financial	financial	ADJ
gujaf-284	561	5	performance	performance	NOUN
gujaf-284	561	6	in	in	ADP
gujaf-284	561	7	kenya	kenya	PROPN
gujaf-284	561	8	:	:	PUNCT
gujaf-284	561	9	evidence	evidence	NOUN
gujaf-284	561	10	from	from	ADP
gujaf-284	561	11	firms	firm	NOUN
gujaf-284	561	12	listed	list	VERB
gujaf-284	561	13	at	at	ADP
gujaf-284	561	14	the	the	DET
gujaf-284	561	15	nairobi	nairobi	PROPN
gujaf-284	561	16	securities	securities	PROPN
gujaf-284	561	17	exchange	exchange	PROPN
gujaf-284	561	18	.	.	PUNCT
gujaf-284	562	1	kenya	kenya	PROPN
gujaf-284	562	2	:	:	PUNCT
gujaf-284	563	1	jomo	jomo	PROPN
gujaf-284	563	2	kenyatta	kenyatta	PROPN
gujaf-284	563	3	university	university	PROPN
gujaf-284	563	4	of	of	ADP
gujaf-284	563	5	science	science	PROPN
gujaf-284	563	6	&	&	CCONJ
gujaf-284	563	7	technology	technology	PROPN
gujaf-284	563	8	research	research	NOUN
gujaf-284	563	9	conference	conference	NOUN
gujaf-284	563	10	.	.	PUNCT
gujaf-284	564	1	marimuthu	marimuthu	NOUN
gujaf-284	564	2	,	,	PUNCT
gujaf-284	564	3	f.	f.	PROPN
gujaf-284	564	4	(	(	PUNCT
gujaf-284	564	5	2019	2019	NUM
gujaf-284	564	6	)	)	PUNCT
gujaf-284	564	7	.	.	PUNCT
gujaf-284	565	1	capital	capital	NOUN
gujaf-284	565	2	structure	structure	NOUN
gujaf-284	565	3	and	and	CCONJ
gujaf-284	565	4	financial	financial	ADJ
gujaf-284	565	5	performance	performance	NOUN
gujaf-284	565	6	of	of	ADP
gujaf-284	565	7	south	south	ADJ
gujaf-284	565	8	african	african	ADJ
gujaf-284	565	9	state	state	NOUN
gujaf-284	565	10	-	-	PUNCT
gujaf-284	565	11	owned	own	VERB
gujaf-284	565	12	entities	entity	NOUN
gujaf-284	565	13	.	.	PUNCT
gujaf-284	566	1	ph	ph	VERB
gujaf-284	566	2	.	.	PUNCT
gujaf-284	566	3	d	d	NOUN
gujaf-284	566	4	thesis	thesis	NOUN
gujaf-284	566	5	finance	finance	NOUN
gujaf-284	566	6	.	.	PUNCT
gujaf-284	567	1	meshack	meshack	NOUN
gujaf-284	567	2	,	,	PUNCT
gujaf-284	567	3	k	k	PROPN
gujaf-284	567	4	&	&	CCONJ
gujaf-284	567	5	winnie	winnie	PROPN
gujaf-284	567	6	,	,	PUNCT
gujaf-284	567	7	n	n	PROPN
gujaf-284	567	8	&	&	CCONJ
gujaf-284	567	9	okiro	okiro	PROPN
gujaf-284	567	10	,	,	PUNCT
gujaf-284	567	11	k.	k.	PROPN
gujaf-284	567	12	(	(	PUNCT
gujaf-284	567	13	2022	2022	NUM
gujaf-284	567	14	)	)	PUNCT
gujaf-284	567	15	.	.	PUNCT
gujaf-284	568	1	the	the	DET
gujaf-284	568	2	effect	effect	NOUN
gujaf-284	568	3	of	of	ADP
gujaf-284	568	4	capital	capital	NOUN
gujaf-284	568	5	structure	structure	NOUN
gujaf-284	568	6	on	on	ADP
gujaf-284	568	7	financial	financial	ADJ
gujaf-284	568	8	performance	performance	NOUN
gujaf-284	568	9	with	with	ADP
gujaf-284	568	10	firm	firm	ADJ
gujaf-284	568	11	size	size	NOUN
gujaf-284	568	12	as	as	ADP
gujaf-284	568	13	a	a	DET
gujaf-284	568	14	moderating	moderate	VERB
gujaf-284	568	15	variable	variable	NOUN
gujaf-284	568	16	of	of	ADP
gujaf-284	568	17	non	non	ADJ
gujaf-284	568	18	financial	financial	ADJ
gujaf-284	568	19	firms	firm	NOUN
gujaf-284	568	20	listed	list	VERB
gujaf-284	568	21	at	at	ADP
gujaf-284	568	22	the	the	DET
gujaf-284	568	23	nairobi	nairobi	PROPN
gujaf-284	568	24	securities	securities	PROPN
gujaf-284	568	25	exchange	exchange	PROPN
gujaf-284	568	26	.	.	PUNCT
gujaf-284	569	1	african	african	ADJ
gujaf-284	569	2	development	development	PROPN
gujaf-284	569	3	finance	finance	PROPN
gujaf-284	569	4	journal	journal	NOUN
gujaf-284	569	5	,	,	PUNCT
gujaf-284	569	6	1(2	1(2	NUM
gujaf-284	569	7	)	)	PUNCT
gujaf-284	569	8	,	,	PUNCT
gujaf-284	569	9	104–121	104–121	NUM
gujaf-284	569	10	.	.	PUNCT
gujaf-284	570	1	miko	miko	NOUN
gujaf-284	570	2	,	,	PUNCT
gujaf-284	570	3	u.	u.	PROPN
gujaf-284	570	4	n.	n.	PROPN
gujaf-284	570	5	(	(	PUNCT
gujaf-284	570	6	2019	2019	NUM
gujaf-284	570	7	)	)	PUNCT
gujaf-284	570	8	.	.	PUNCT
gujaf-284	571	1	capital	capital	NOUN
gujaf-284	571	2	structure	structure	NOUN
gujaf-284	571	3	and	and	CCONJ
gujaf-284	571	4	financial	financial	ADJ
gujaf-284	571	5	performance	performance	NOUN
gujaf-284	571	6	of	of	ADP
gujaf-284	571	7	listed	list	VERB
gujaf-284	571	8	manufacturing	manufacturing	NOUN
gujaf-284	571	9	firms	firm	NOUN
gujaf-284	571	10	in	in	ADP
gujaf-284	571	11	nigeria	nigeria	PROPN
gujaf-284	571	12	.	.	PUNCT
gujaf-284	572	1	journal	journal	PROPN
gujaf-284	572	2	of	of	ADP
gujaf-284	572	3	accounting	accounting	NOUN
gujaf-284	572	4	and	and	CCONJ
gujaf-284	572	5	management	management	NOUN
gujaf-284	572	6	,	,	PUNCT
gujaf-284	572	7	2(2	2(2	NUM
gujaf-284	572	8	)	)	PUNCT
gujaf-284	572	9	,	,	PUNCT
gujaf-284	572	10	134–140	134–140	NUM
gujaf-284	572	11	.	.	PUNCT
gujaf-284	573	1	modarres	modarre	NOUN
gujaf-284	573	2	,	,	PUNCT
gujaf-284	573	3	a.	a.	NOUN
gujaf-284	573	4	,	,	PUNCT
gujaf-284	573	5	&	&	CCONJ
gujaf-284	573	6	abdoallahzadeh	abdoallahzadeh	PROPN
gujaf-284	573	7	,	,	PUNCT
gujaf-284	573	8	f.	f.	PROPN
gujaf-284	573	9	(	(	PUNCT
gujaf-284	573	10	n.d	n.d	PROPN
gujaf-284	573	11	.	.	PROPN
gujaf-284	573	12	)	)	PUNCT
gujaf-284	573	13	.	.	PUNCT
gujaf-284	574	1	financial	financial	ADJ
gujaf-284	574	2	management	management	NOUN
gujaf-284	574	3	,	,	PUNCT
gujaf-284	574	4	leverage	leverage	NOUN
gujaf-284	574	5	and	and	CCONJ
gujaf-284	574	6	capital	capital	NOUN
gujaf-284	574	7	structure	structure	NOUN
gujaf-284	574	8	.	.	PUNCT
gujaf-284	575	1	(	(	PUNCT
gujaf-284	575	2	5th	5th	ADJ
gujaf-284	575	3	ed	ed	NOUN
gujaf-284	575	4	)	)	PUNCT
gujaf-284	575	5	.	.	PUNCT
gujaf-284	576	1	the	the	DET
gujaf-284	576	2	commerce	commerce	NOUN
gujaf-284	576	3	printing	printing	NOUN
gujaf-284	576	4	&	&	CCONJ
gujaf-284	576	5	publishing	publishing	PROPN
gujaf-284	576	6	company	company	NOUN
gujaf-284	576	7	.	.	PUNCT
gujaf-284	577	1	mohammadzadeha	mohammadzadeha	ADV
gujaf-284	577	2	,	,	PUNCT
gujaf-284	577	3	m.	m.	NOUN
gujaf-284	577	4	,	,	PUNCT
gujaf-284	577	5	rahimia	rahimia	PROPN
gujaf-284	577	6	,	,	PUNCT
gujaf-284	577	7	f.	f.	PROPN
gujaf-284	577	8	,	,	PUNCT
gujaf-284	577	9	rahimib	rahimib	PROPN
gujaf-284	577	10	,	,	PUNCT
gujaf-284	577	11	f.	f.	PROPN
gujaf-284	577	12	,	,	PUNCT
gujaf-284	577	13	aarabic	aarabic	ADJ
gujaf-284	577	14	,	,	PUNCT
gujaf-284	577	15	s.	s.	PROPN
gujaf-284	577	16	m.	m.	PROPN
gujaf-284	577	17	,	,	PUNCT
gujaf-284	577	18	&	&	CCONJ
gujaf-284	577	19	salamzadeha	salamzadeha	PROPN
gujaf-284	577	20	,	,	PUNCT
gujaf-284	577	21	j.	j.	PROPN
gujaf-284	577	22	(	(	PUNCT
gujaf-284	577	23	2013	2013	NUM
gujaf-284	577	24	)	)	PUNCT
gujaf-284	577	25	.	.	PUNCT
gujaf-284	578	1	the	the	DET
gujaf-284	578	2	effect	effect	NOUN
gujaf-284	578	3	of	of	ADP
gujaf-284	578	4	capital	capital	NOUN
gujaf-284	578	5	structure	structure	NOUN
gujaf-284	578	6	on	on	ADP
gujaf-284	578	7	the	the	DET
gujaf-284	578	8	financial	financial	ADJ
gujaf-284	578	9	performance	performance	NOUN
gujaf-284	578	10	of	of	ADP
gujaf-284	578	11	pharmaceutical	pharmaceutical	NOUN
gujaf-284	578	12	companies	company	NOUN
gujaf-284	578	13	the	the	DET
gujaf-284	578	14	case	case	NOUN
gujaf-284	578	15	of	of	ADP
gujaf-284	578	16	iran	iran	PROPN
gujaf-284	578	17	.	.	PUNCT
gujaf-284	579	1	iranian	iranian	PROPN
gujaf-284	579	2	journal	journal	PROPN
gujaf-284	579	3	of	of	ADP
gujaf-284	579	4	pharmaceutical	pharmaceutical	NOUN
gujaf-284	579	5	research	research	NOUN
gujaf-284	579	6	,	,	PUNCT
gujaf-284	579	7	12(3	12(3	NUM
gujaf-284	579	8	)	)	PUNCT
gujaf-284	579	9	,	,	PUNCT
gujaf-284	579	10	573–577	573–577	NUM
gujaf-284	579	11	.	.	PUNCT
gujaf-284	580	1	muigai	muigai	PROPN
gujaf-284	580	2	,	,	PUNCT
gujaf-284	580	3	r.	r.	PROPN
gujaf-284	580	4	g.	g.	PROPN
gujaf-284	580	5	,	,	PUNCT
gujaf-284	580	6	&	&	CCONJ
gujaf-284	580	7	murithi	murithi	PROPN
gujaf-284	580	8	,	,	PUNCT
gujaf-284	580	9	j.	j.	PROPN
gujaf-284	580	10	g.	g.	PROPN
gujaf-284	580	11	(	(	PUNCT
gujaf-284	580	12	2017	2017	NUM
gujaf-284	580	13	)	)	PUNCT
gujaf-284	580	14	.	.	PUNCT
gujaf-284	581	1	the	the	DET
gujaf-284	581	2	moderating	moderate	VERB
gujaf-284	581	3	effect	effect	NOUN
gujaf-284	581	4	of	of	ADP
gujaf-284	581	5	firm	firm	ADJ
gujaf-284	581	6	size	size	NOUN
gujaf-284	581	7	on	on	ADP
gujaf-284	581	8	the	the	DET
gujaf-284	581	9	relationship	relationship	NOUN
gujaf-284	581	10	between	between	ADP
gujaf-284	581	11	capital	capital	NOUN
gujaf-284	581	12	structure	structure	NOUN
gujaf-284	581	13	and	and	CCONJ
gujaf-284	581	14	financial	financial	ADJ
gujaf-284	581	15	distress	distress	NOUN
gujaf-284	581	16	of	of	ADP
gujaf-284	581	17	non	non	ADJ
gujaf-284	581	18	-	-	ADJ
gujaf-284	581	19	financial	financial	ADJ
gujaf-284	581	20	companies	company	NOUN
gujaf-284	581	21	listed	list	VERB
gujaf-284	581	22	in	in	ADP
gujaf-284	581	23	kenya	kenya	PROPN
gujaf-284	581	24	.	.	PUNCT
gujaf-284	582	1	journal	journal	PROPN
gujaf-284	582	2	of	of	ADP
gujaf-284	582	3	finance	finance	NOUN
gujaf-284	582	4	and	and	CCONJ
gujaf-284	582	5	accounting	accounting	NOUN
gujaf-284	582	6	,	,	PUNCT
gujaf-284	582	7	5(4	5(4	NUM
gujaf-284	582	8	)	)	PUNCT
gujaf-284	582	9	,	,	PUNCT
gujaf-284	582	10	151	151	NUM
gujaf-284	582	11	–	–	PUNCT
gujaf-284	582	12	158	158	NUM
gujaf-284	582	13	.	.	PUNCT
gujaf-284	582	14	muritala	muritala	PROPN
gujaf-284	582	15	,	,	PUNCT
gujaf-284	582	16	a.	a.	NOUN
gujaf-284	582	17	t.	t.	PROPN
gujaf-284	582	18	(	(	PUNCT
gujaf-284	582	19	2012	2012	NUM
gujaf-284	582	20	)	)	PUNCT
gujaf-284	582	21	.	.	PUNCT
gujaf-284	583	1	an	an	DET
gujaf-284	583	2	empirical	empirical	ADJ
gujaf-284	583	3	analysis	analysis	NOUN
gujaf-284	583	4	of	of	ADP
gujaf-284	583	5	capital	capital	NOUN
gujaf-284	583	6	structure	structure	NOUN
gujaf-284	583	7	on	on	ADP
gujaf-284	583	8	firms	firm	NOUN
gujaf-284	583	9	’	’	PART
gujaf-284	583	10	performance	performance	NOUN
gujaf-284	583	11	in	in	ADP
gujaf-284	583	12	nigeria	nigeria	PROPN
gujaf-284	583	13	.	.	PUNCT
gujaf-284	584	1	international	international	ADJ
gujaf-284	584	2	journal	journal	PROPN
gujaf-284	584	3	of	of	ADP
gujaf-284	584	4	advances	advance	NOUN
gujaf-284	584	5	in	in	ADP
gujaf-284	584	6	management	management	NOUN
gujaf-284	584	7	and	and	CCONJ
gujaf-284	584	8	economics	economic	NOUN
gujaf-284	584	9	,	,	PUNCT
gujaf-284	584	10	1(5	1(5	NUM
gujaf-284	584	11	)	)	PUNCT
gujaf-284	584	12	.	.	PUNCT
gujaf-284	585	1	myers	myers	PROPN
gujaf-284	585	2	,	,	PUNCT
gujaf-284	585	3	s.	s.	PROPN
gujaf-284	585	4	c.	c.	PROPN
gujaf-284	585	5	(	(	PUNCT
gujaf-284	585	6	1984	1984	NUM
gujaf-284	585	7	)	)	PUNCT
gujaf-284	585	8	.	.	PUNCT
gujaf-284	586	1	capital	capital	NOUN
gujaf-284	586	2	structure	structure	NOUN
gujaf-284	586	3	puzzle	puzzle	NOUN
gujaf-284	586	4	.	.	PUNCT
gujaf-284	587	1	national	national	PROPN
gujaf-284	587	2	bureau	bureau	PROPN
gujaf-284	587	3	of	of	ADP
gujaf-284	587	4	economic	economic	PROPN
gujaf-284	587	5	research	research	PROPN
gujaf-284	587	6	cambridge	cambridge	PROPN
gujaf-284	587	7	,	,	PUNCT
gujaf-284	587	8	55	55	NUM
gujaf-284	587	9	.	.	PUNCT
gujaf-284	588	1	gusau	gusau	PROPN
gujaf-284	588	2	journal	journal	PROPN
gujaf-284	588	3	of	of	ADP
gujaf-284	588	4	accounting	accounting	NOUN
gujaf-284	588	5	and	and	CCONJ
gujaf-284	588	6	finance	finance	NOUN
gujaf-284	588	7	,	,	PUNCT
gujaf-284	588	8	vol	vol	NOUN
gujaf-284	588	9	.	.	PROPN
gujaf-284	588	10	5	5	NUM
gujaf-284	588	11	,	,	PUNCT
gujaf-284	588	12	issue	issue	NOUN
gujaf-284	588	13	1	1	NUM
gujaf-284	588	14	,	,	PUNCT
gujaf-284	588	15	april	april	PROPN
gujaf-284	588	16	,	,	PUNCT
gujaf-284	588	17	2024	2024	NUM
gujaf-284	588	18	212	212	NUM
gujaf-284	588	19	nassar	nassar	PROPN
gujaf-284	588	20	,	,	PUNCT
gujaf-284	588	21	s.	s.	PROPN
gujaf-284	588	22	(	(	PUNCT
gujaf-284	588	23	2016	2016	NUM
gujaf-284	588	24	)	)	PUNCT
gujaf-284	588	25	.	.	PUNCT
gujaf-284	589	1	the	the	DET
gujaf-284	589	2	impact	impact	NOUN
gujaf-284	589	3	of	of	ADP
gujaf-284	589	4	capital	capital	NOUN
gujaf-284	589	5	structure	structure	NOUN
gujaf-284	589	6	on	on	ADP
gujaf-284	589	7	financial	financial	ADJ
gujaf-284	589	8	performance	performance	NOUN
gujaf-284	589	9	of	of	ADP
gujaf-284	589	10	the	the	DET
gujaf-284	589	11	firms	firm	NOUN
gujaf-284	589	12	:	:	PUNCT
gujaf-284	589	13	evidence	evidence	NOUN
gujaf-284	589	14	from	from	ADP
gujaf-284	589	15	borsa	borsa	PROPN
gujaf-284	589	16	istanbul	istanbul	PROPN
gujaf-284	589	17	.	.	PUNCT
gujaf-284	590	1	journal	journal	PROPN
gujaf-284	590	2	of	of	ADP
gujaf-284	590	3	business	business	PROPN
gujaf-284	590	4	&	&	CCONJ
gujaf-284	590	5	financial	financial	ADJ
gujaf-284	590	6	affairs	affair	NOUN
gujaf-284	590	7	,	,	PUNCT
gujaf-284	590	8	5(2	5(2	NUM
gujaf-284	590	9	)	)	PUNCT
gujaf-284	590	10	,	,	PUNCT
gujaf-284	590	11	1–4	1–4	PROPN
gujaf-284	590	12	.	.	PUNCT
gujaf-284	590	13	nelson	nelson	PROPN
gujaf-284	590	14	,	,	PUNCT
gujaf-284	590	15	johnny	johnny	PROPN
gujaf-284	590	16	,	,	PUNCT
gujaf-284	590	17	peter	peter	PROPN
gujaf-284	590	18	,	,	PUNCT
gujaf-284	590	19	ayunku	ayunku	NOUN
gujaf-284	590	20	,	,	PUNCT
gujaf-284	590	21	e.	e.	PROPN
gujaf-284	590	22	(	(	PUNCT
gujaf-284	590	23	2019	2019	NUM
gujaf-284	590	24	)	)	PUNCT
gujaf-284	590	25	.	.	PUNCT
gujaf-284	591	1	an	an	DET
gujaf-284	591	2	empirical	empirical	ADJ
gujaf-284	591	3	analysis	analysis	NOUN
gujaf-284	591	4	of	of	ADP
gujaf-284	591	5	effect	effect	NOUN
gujaf-284	591	6	of	of	ADP
gujaf-284	591	7	capital	capital	NOUN
gujaf-284	591	8	structure	structure	NOUN
gujaf-284	591	9	on	on	ADP
gujaf-284	591	10	firm	firm	ADJ
gujaf-284	591	11	performance	performance	NOUN
gujaf-284	591	12	:	:	PUNCT
gujaf-284	591	13	evidence	evidence	NOUN
gujaf-284	591	14	from	from	ADP
gujaf-284	591	15	microfinance	microfinance	NOUN
gujaf-284	591	16	banks	bank	NOUN
gujaf-284	591	17	in	in	ADP
gujaf-284	591	18	nigeria	nigeria	PROPN
gujaf-284	591	19	.	.	PUNCT
gujaf-284	592	1	european	european	PROPN
gujaf-284	592	2	journal	journal	PROPN
gujaf-284	592	3	of	of	ADP
gujaf-284	592	4	accounting	accounting	NOUN
gujaf-284	592	5	,	,	PUNCT
gujaf-284	592	6	auditing	auditing	NOUN
gujaf-284	592	7	and	and	CCONJ
gujaf-284	592	8	finance	finance	NOUN
gujaf-284	592	9	research	research	NOUN
gujaf-284	592	10	.	.	PUNCT
gujaf-284	593	1	nguyen	nguyen	NOUN
gujaf-284	593	2	,	,	PUNCT
gujaf-284	593	3	c.	c.	PROPN
gujaf-284	593	4	v.	v.	PROPN
gujaf-284	593	5	(	(	PUNCT
gujaf-284	593	6	2020	2020	NUM
gujaf-284	593	7	)	)	PUNCT
gujaf-284	593	8	.	.	PUNCT
gujaf-284	594	1	human	human	ADJ
gujaf-284	594	2	capital	capital	NOUN
gujaf-284	594	3	,	,	PUNCT
gujaf-284	594	4	capital	capital	NOUN
gujaf-284	594	5	structure	structure	NOUN
gujaf-284	594	6	choice	choice	NOUN
gujaf-284	594	7	and	and	CCONJ
gujaf-284	594	8	firm	firm	ADJ
gujaf-284	594	9	financial	financial	ADJ
gujaf-284	594	10	performance	performance	NOUN
gujaf-284	594	11	in	in	ADP
gujaf-284	594	12	developing	develop	VERB
gujaf-284	594	13	countries	country	NOUN
gujaf-284	594	14	:	:	PUNCT
gujaf-284	594	15	an	an	DET
gujaf-284	594	16	empirical	empirical	ADJ
gujaf-284	594	17	study	study	NOUN
gujaf-284	594	18	in	in	ADP
gujaf-284	594	19	vietnam	vietnam	PROPN
gujaf-284	594	20	.	.	PUNCT
gujaf-284	595	1	odi	odi	PROPN
gujaf-284	595	2	,	,	PUNCT
gujaf-284	595	3	n.	n.	NOUN
gujaf-284	595	4	(	(	PUNCT
gujaf-284	595	5	2014	2014	NUM
gujaf-284	595	6	)	)	PUNCT
gujaf-284	595	7	.	.	PUNCT
gujaf-284	596	1	effect	effect	NOUN
gujaf-284	596	2	of	of	ADP
gujaf-284	596	3	capital	capital	NOUN
gujaf-284	596	4	structure	structure	NOUN
gujaf-284	596	5	of	of	ADP
gujaf-284	596	6	nigeria	nigeria	PROPN
gujaf-284	596	7	firms	firm	NOUN
gujaf-284	596	8	on	on	ADP
gujaf-284	596	9	economic	economic	ADJ
gujaf-284	596	10	growth	growth	NOUN
gujaf-284	596	11	.	.	PUNCT
gujaf-284	597	1	mediterranean	mediterranean	PROPN
gujaf-284	597	2	journal	journal	PROPN
gujaf-284	597	3	of	of	ADP
gujaf-284	597	4	social	social	ADJ
gujaf-284	597	5	sciences	science	NOUN
gujaf-284	597	6	,	,	PUNCT
gujaf-284	597	7	5(1	5(1	NUM
gujaf-284	597	8	)	)	PUNCT
gujaf-284	597	9	,	,	PUNCT
gujaf-284	597	10	515–520	515–520	NUM
gujaf-284	597	11	.	.	PUNCT
gujaf-284	598	1	https://doi.org/10.5901/mjss.2014.v5n1p515	https://doi.org/10.5901/mjss.2014.v5n1p515	PROPN
gujaf-284	598	2	ogbonnaya	ogbonnaya	PROPN
gujaf-284	598	3	,	,	PUNCT
gujaf-284	598	4	k.a	k.a	PROPN
gujaf-284	598	5	.	.	PROPN
gujaf-284	598	6	,	,	PUNCT
gujaf-284	598	7	ekwe	ekwe	ADJ
gujaf-284	598	8	,	,	PUNCT
gujaf-284	598	9	c	c	X
gujaf-284	598	10	,	,	PUNCT
gujaf-284	598	11	m	m	VERB
gujaf-284	598	12	and	and	CCONJ
gujaf-284	598	13	uzoma	uzoma	ADJ
gujaf-284	598	14	,	,	PUNCT
gujaf-284	598	15	j.	j.	PROPN
gujaf-284	598	16	i.	i.	PROPN
gujaf-284	598	17	(	(	PUNCT
gujaf-284	598	18	2016	2016	NUM
gujaf-284	598	19	)	)	PUNCT
gujaf-284	598	20	.	.	PUNCT
gujaf-284	599	1	relationship	relationship	NOUN
gujaf-284	599	2	of	of	ADP
gujaf-284	599	3	cash	cash	NOUN
gujaf-284	599	4	flow	flow	NOUN
gujaf-284	599	5	ratios	ratio	NOUN
gujaf-284	599	6	and	and	CCONJ
gujaf-284	599	7	financial	financial	ADJ
gujaf-284	599	8	performance	performance	NOUN
gujaf-284	599	9	of	of	ADP
gujaf-284	599	10	listed	list	VERB
gujaf-284	599	11	banks	bank	NOUN
gujaf-284	599	12	in	in	ADP
gujaf-284	599	13	emerging	emerge	VERB
gujaf-284	599	14	economies	economy	NOUN
gujaf-284	599	15	–	–	PUNCT
gujaf-284	599	16	nigeria	nigeria	X
gujaf-284	599	17	.	.	PUNCT
gujaf-284	600	1	european	european	PROPN
gujaf-284	600	2	journal	journal	PROPN
gujaf-284	600	3	of	of	ADP
gujaf-284	600	4	accounting	accounting	NOUN
gujaf-284	600	5	,	,	PUNCT
gujaf-284	600	6	auditing	auditing	NOUN
gujaf-284	600	7	and	and	CCONJ
gujaf-284	600	8	finance	finance	NOUN
gujaf-284	600	9	research	research	NOUN
gujaf-284	600	10	,	,	PUNCT
gujaf-284	600	11	4(4	4(4	NUM
gujaf-284	600	12	)	)	PUNCT
gujaf-284	600	13	,	,	PUNCT
gujaf-284	600	14	89–97	89–97	NUM
gujaf-284	600	15	.	.	PUNCT
gujaf-284	601	1	ojo	ojo	PROPN
gujaf-284	601	2	,	,	PUNCT
gujaf-284	601	3	s.	s.	PROPN
gujaf-284	601	4	a.	a.	PROPN
gujaf-284	601	5	(	(	PUNCT
gujaf-284	601	6	2012	2012	NUM
gujaf-284	601	7	)	)	PUNCT
gujaf-284	601	8	.	.	PUNCT
gujaf-284	602	1	the	the	DET
gujaf-284	602	2	effect	effect	NOUN
gujaf-284	602	3	of	of	ADP
gujaf-284	602	4	financial	financial	ADJ
gujaf-284	602	5	leverage	leverage	NOUN
gujaf-284	602	6	on	on	ADP
gujaf-284	602	7	corporate	corporate	ADJ
gujaf-284	602	8	performance	performance	NOUN
gujaf-284	602	9	of	of	ADP
gujaf-284	602	10	some	some	DET
gujaf-284	602	11	selected	select	VERB
gujaf-284	602	12	companies	company	NOUN
gujaf-284	602	13	in	in	ADP
gujaf-284	602	14	nigeria	nigeria	PROPN
gujaf-284	602	15	.	.	PUNCT
gujaf-284	603	1	canadian	canadian	ADJ
gujaf-284	603	2	journal	journal	PROPN
gujaf-284	603	3	of	of	ADP
gujaf-284	603	4	social	social	ADJ
gujaf-284	603	5	science	science	NOUN
gujaf-284	603	6	,	,	PUNCT
gujaf-284	603	7	8(1	8(1	NOUN
gujaf-284	603	8	)	)	PUNCT
gujaf-284	603	9	,	,	PUNCT
gujaf-284	603	10	85–91	85–91	NUM
gujaf-284	603	11	.	.	PUNCT
gujaf-284	604	1	okinawa	okinawa	PROPN
gujaf-284	604	2	,	,	PUNCT
gujaf-284	604	3	c.	c.	NOUN
gujaf-284	604	4	(	(	PUNCT
gujaf-284	604	5	2000	2000	NUM
gujaf-284	604	6	)	)	PUNCT
gujaf-284	604	7	.	.	PUNCT
gujaf-284	605	1	‘	'	PUNCT
gujaf-284	605	2	“	"	PUNCT
gujaf-284	605	3	global	global	ADJ
gujaf-284	605	4	information	information	NOUN
gujaf-284	605	5	society	society	NOUN
gujaf-284	605	6	by	by	ADP
gujaf-284	605	7	the	the	DET
gujaf-284	605	8	office	office	NOUN
gujaf-284	605	9	of	of	ADP
gujaf-284	605	10	international	international	ADJ
gujaf-284	605	11	information	information	NOUN
gujaf-284	605	12	programs	program	NOUN
gujaf-284	605	13	”	"	PUNCT
gujaf-284	605	14	’	'	PUNCT
gujaf-284	605	15	.	.	PUNCT
gujaf-284	606	1	oladeji	oladeji	NOUN
gujaf-284	606	2	,	,	PUNCT
gujaf-284	606	3	tolulope	tolulope	NOUN
gujaf-284	606	4	,	,	PUNCT
gujaf-284	606	5	ikpefan	ikpefan	NOUN
gujaf-284	606	6	,	,	PUNCT
gujaf-284	606	7	a.	a.	NOUN
gujaf-284	606	8	o	o	NOUN
gujaf-284	606	9	and	and	CCONJ
gujaf-284	606	10	olokoyo	olokoyo	PROPN
gujaf-284	606	11	,	,	PUNCT
gujaf-284	606	12	f.	f.	PROPN
gujaf-284	606	13	o.	o.	PROPN
gujaf-284	606	14	(	(	PUNCT
gujaf-284	606	15	2015	2015	NUM
gujaf-284	606	16	)	)	PUNCT
gujaf-284	606	17	.	.	PUNCT
gujaf-284	607	1	an	an	DET
gujaf-284	607	2	empirical	empirical	ADJ
gujaf-284	607	3	analysis	analysis	NOUN
gujaf-284	607	4	of	of	ADP
gujaf-284	607	5	capital	capital	NOUN
gujaf-284	607	6	structure	structure	NOUN
gujaf-284	607	7	on	on	ADP
gujaf-284	607	8	performance	performance	NOUN
gujaf-284	607	9	of	of	ADP
gujaf-284	607	10	firms	firm	NOUN
gujaf-284	607	11	in	in	ADP
gujaf-284	607	12	the	the	DET
gujaf-284	607	13	petroleum	petroleum	NOUN
gujaf-284	607	14	industry	industry	NOUN
gujaf-284	607	15	in	in	ADP
gujaf-284	607	16	nigeria	nigeria	PROPN
gujaf-284	607	17	.	.	PUNCT
gujaf-284	608	1	journal	journal	PROPN
gujaf-284	608	2	of	of	ADP
gujaf-284	608	3	accounting	accounting	NOUN
gujaf-284	608	4	and	and	CCONJ
gujaf-284	608	5	auditing	auditing	NOUN
gujaf-284	608	6	.	.	PUNCT
gujaf-284	609	1	oladele	oladele	PROPN
gujaf-284	609	2	a.	a.	PROPN
gujaf-284	609	3	,	,	PUNCT
gujaf-284	609	4	s.	s.	PROPN
gujaf-284	609	5	,	,	PUNCT
gujaf-284	609	6	omotosho	omotosho	NOUN
gujaf-284	609	7	o.	o.	PROPN
gujaf-284	609	8	,	,	PUNCT
gujaf-284	609	9	&	&	CCONJ
gujaf-284	609	10	adeniji	adeniji	PROPN
gujaf-284	609	11	d.	d.	PROPN
gujaf-284	609	12	,	,	PUNCT
gujaf-284	609	13	s.	s.	PROPN
gujaf-284	609	14	(	(	PUNCT
gujaf-284	609	15	2017	2017	NUM
gujaf-284	609	16	)	)	PUNCT
gujaf-284	609	17	.	.	PUNCT
gujaf-284	610	1	effect	effect	NOUN
gujaf-284	610	2	of	of	ADP
gujaf-284	610	3	capital	capital	NOUN
gujaf-284	610	4	structure	structure	NOUN
gujaf-284	610	5	on	on	ADP
gujaf-284	610	6	the	the	DET
gujaf-284	610	7	performance	performance	NOUN
gujaf-284	610	8	of	of	ADP
gujaf-284	610	9	nigerian	nigerian	ADJ
gujaf-284	610	10	listed	list	VERB
gujaf-284	610	11	manufacturing	manufacturing	NOUN
gujaf-284	610	12	firms	firm	NOUN
gujaf-284	610	13	.	.	PUNCT
gujaf-284	611	1	european	european	PROPN
gujaf-284	611	2	journal	journal	PROPN
gujaf-284	611	3	of	of	ADP
gujaf-284	611	4	business	business	NOUN
gujaf-284	611	5	and	and	CCONJ
gujaf-284	611	6	management	management	NOUN
gujaf-284	611	7	.	.	PUNCT
gujaf-284	611	8	,	,	PUNCT
gujaf-284	611	9	9(7	9(7	NUM
gujaf-284	611	10	)	)	PUNCT
gujaf-284	611	11	.	.	PUNCT
gujaf-284	612	1	olajide	olajide	PROPN
gujaf-284	612	2	,	,	PUNCT
gujaf-284	612	3	s.	s.	PROPN
gujaf-284	612	4	o.	o.	PROPN
gujaf-284	612	5	,	,	PUNCT
gujaf-284	612	6	funmi	funmi	PROPN
gujaf-284	612	7	,	,	PUNCT
gujaf-284	612	8	r.	r.	PROPN
gujaf-284	612	9	s.	s.	PROPN
gujaf-284	612	10	,	,	PUNCT
gujaf-284	612	11	and	and	CCONJ
gujaf-284	612	12	o.	o.	INTJ
gujaf-284	612	13	(	(	PUNCT
gujaf-284	612	14	2017	2017	NUM
gujaf-284	612	15	)	)	PUNCT
gujaf-284	612	16	.	.	PUNCT
gujaf-284	613	1	capital	capital	NOUN
gujaf-284	613	2	structure	structure	NOUN
gujaf-284	613	3	-	-	PUNCT
gujaf-284	613	4	firm	firm	NOUN
gujaf-284	613	5	performance	performance	NOUN
gujaf-284	613	6	relationship	relationship	NOUN
gujaf-284	613	7	:	:	PUNCT
gujaf-284	613	8	empirical	empirical	ADJ
gujaf-284	613	9	evidence	evidence	NOUN
gujaf-284	613	10	from	from	ADP
gujaf-284	613	11	african	african	ADJ
gujaf-284	613	12	countries	country	NOUN
gujaf-284	613	13	.	.	PUNCT
gujaf-284	614	1	journal	journal	NOUN
gujaf-284	614	2	of	of	ADP
gujaf-284	614	3	emerging	emerge	VERB
gujaf-284	614	4	trends	trend	NOUN
gujaf-284	614	5	in	in	ADP
gujaf-284	614	6	economics	economic	NOUN
gujaf-284	614	7	and	and	CCONJ
gujaf-284	614	8	management	management	NOUN
gujaf-284	614	9	sciences	science	NOUN
gujaf-284	614	10	(	(	PUNCT
gujaf-284	614	11	jetems	jetem	NOUN
gujaf-284	614	12	)	)	PUNCT
gujaf-284	614	13	,	,	PUNCT
gujaf-284	614	14	8(2	8(2	NUM
gujaf-284	614	15	)	)	PUNCT
gujaf-284	614	16	,	,	PUNCT
gujaf-284	614	17	82–95	82–95	NUM
gujaf-284	614	18	.	.	PUNCT
gujaf-284	615	1	olokoyo	olokoyo	PROPN
gujaf-284	615	2	,	,	PUNCT
gujaf-284	616	1	f.	f.	PROPN
gujaf-284	616	2	o.	o.	PROPN
gujaf-284	616	3	(	(	PUNCT
gujaf-284	616	4	2013	2013	NUM
gujaf-284	616	5	)	)	PUNCT
gujaf-284	616	6	.	.	PUNCT
gujaf-284	617	1	capital	capital	NOUN
gujaf-284	617	2	structure	structure	NOUN
gujaf-284	617	3	and	and	CCONJ
gujaf-284	617	4	corporate	corporate	ADJ
gujaf-284	617	5	performance	performance	NOUN
gujaf-284	617	6	of	of	ADP
gujaf-284	617	7	nigerian	nigerian	ADJ
gujaf-284	617	8	quoted	quote	VERB
gujaf-284	617	9	firms	firm	NOUN
gujaf-284	617	10	:	:	PUNCT
gujaf-284	617	11	a	a	DET
gujaf-284	617	12	panel	panel	NOUN
gujaf-284	617	13	data	datum	NOUN
gujaf-284	617	14	approach	approach	NOUN
gujaf-284	617	15	.	.	PUNCT
gujaf-284	618	1	review	review	VERB
gujaf-284	618	2	african	african	ADJ
gujaf-284	618	3	development	development	NOUN
gujaf-284	618	4	,	,	PUNCT
gujaf-284	618	5	25(3	25(3	NUM
gujaf-284	618	6	)	)	PUNCT
gujaf-284	618	7	.	.	PUNCT
gujaf-284	619	1	onimisi	onimisi	ADJ
gujaf-284	619	2	n.	n.	PROPN
gujaf-284	619	3	,	,	PUNCT
gujaf-284	619	4	a.	a.	NOUN
gujaf-284	619	5	(	(	PUNCT
gujaf-284	619	6	2010	2010	NUM
gujaf-284	619	7	)	)	PUNCT
gujaf-284	619	8	.	.	PUNCT
gujaf-284	620	1	effect	effect	NOUN
gujaf-284	620	2	of	of	ADP
gujaf-284	620	3	capital	capital	NOUN
gujaf-284	620	4	structure	structure	NOUN
gujaf-284	620	5	on	on	ADP
gujaf-284	620	6	the	the	DET
gujaf-284	620	7	performance	performance	NOUN
gujaf-284	620	8	of	of	ADP
gujaf-284	620	9	quoted	quote	VERB
gujaf-284	620	10	manufacturing	manufacturing	NOUN
gujaf-284	620	11	firms	firm	NOUN
gujaf-284	620	12	in	in	ADP
gujaf-284	620	13	nigeria	nigeria	PROPN
gujaf-284	620	14	.	.	PUNCT
gujaf-284	621	1	osuji	osuji	PROPN
gujaf-284	621	2	,	,	PUNCT
gujaf-284	621	3	c.c	c.c	PROPN
gujaf-284	621	4	.	.	PROPN
gujaf-284	621	5	,	,	PUNCT
gujaf-284	621	6	&	&	CCONJ
gujaf-284	621	7	odita	odita	PROPN
gujaf-284	621	8	,	,	PUNCT
gujaf-284	621	9	a.	a.	NOUN
gujaf-284	621	10	(	(	PUNCT
gujaf-284	621	11	2012	2012	NUM
gujaf-284	621	12	)	)	PUNCT
gujaf-284	621	13	.	.	PUNCT
gujaf-284	622	1	impact	impact	NOUN
gujaf-284	622	2	of	of	ADP
gujaf-284	622	3	capital	capital	NOUN
gujaf-284	622	4	structure	structure	NOUN
gujaf-284	622	5	on	on	ADP
gujaf-284	622	6	the	the	DET
gujaf-284	622	7	financial	financial	ADJ
gujaf-284	622	8	performance	performance	NOUN
gujaf-284	622	9	of	of	ADP
gujaf-284	622	10	nigerian	nigerian	ADJ
gujaf-284	622	11	firms	firm	NOUN
gujaf-284	622	12	.	.	PUNCT
gujaf-284	623	1	arabian	arabian	ADJ
gujaf-284	623	2	journal	journal	PROPN
gujaf-284	623	3	of	of	ADP
gujaf-284	623	4	business	business	NOUN
gujaf-284	623	5	and	and	CCONJ
gujaf-284	623	6	management	management	NOUN
gujaf-284	623	7	review	review	NOUN
gujaf-284	623	8	,	,	PUNCT
gujaf-284	623	9	1(12	1(12	NUM
gujaf-284	623	10	)	)	PUNCT
gujaf-284	623	11	,	,	PUNCT
gujaf-284	623	12	4351	4351	NUM
gujaf-284	623	13	.	.	PUNCT
gujaf-284	624	1	oyebisi	oyebisi	VERB
gujaf-284	624	2	,	,	PUNCT
gujaf-284	624	3	t.o	t.o	PROPN
gujaf-284	624	4	,	,	PUNCT
gujaf-284	624	5	ilori	ilori	PROPN
gujaf-284	624	6	,	,	PUNCT
gujaf-284	624	7	m.o	m.o	PROPN
gujaf-284	624	8	,	,	PUNCT
gujaf-284	624	9	ogwu	ogwu	PROPN
gujaf-284	624	10	,	,	PUNCT
gujaf-284	624	11	l.o	l.o	NOUN
gujaf-284	624	12	and	and	CCONJ
gujaf-284	624	13	adagunnodo	adagunnodo	NOUN
gujaf-284	624	14	,	,	PUNCT
gujaf-284	624	15	e.	e.	PROPN
gujaf-284	624	16	r.	r.	PROPN
gujaf-284	624	17	(	(	PUNCT
gujaf-284	624	18	2000	2000	NUM
gujaf-284	624	19	)	)	PUNCT
gujaf-284	624	20	.	.	PUNCT
gujaf-284	625	1	study	study	NOUN
gujaf-284	625	2	on	on	ADP
gujaf-284	625	3	the	the	DET
gujaf-284	625	4	gusau	gusau	ADJ
gujaf-284	625	5	journal	journal	NOUN
gujaf-284	625	6	of	of	ADP
gujaf-284	625	7	accounting	accounting	NOUN
gujaf-284	625	8	and	and	CCONJ
gujaf-284	625	9	finance	finance	NOUN
gujaf-284	625	10	,	,	PUNCT
gujaf-284	625	11	vol	vol	NOUN
gujaf-284	625	12	.	.	PROPN
gujaf-284	625	13	5	5	NUM
gujaf-284	625	14	,	,	PUNCT
gujaf-284	625	15	issue	issue	NOUN
gujaf-284	625	16	1	1	NUM
gujaf-284	625	17	,	,	PUNCT
gujaf-284	625	18	april	april	PROPN
gujaf-284	625	19	,	,	PUNCT
gujaf-284	625	20	2024	2024	NUM
gujaf-284	625	21	213	213	NUM
gujaf-284	625	22	assimilation	assimilation	NOUN
gujaf-284	625	23	of	of	ADP
gujaf-284	625	24	information	information	NOUN
gujaf-284	625	25	technology	technology	NOUN
gujaf-284	625	26	on	on	ADP
gujaf-284	625	27	sellected	sellecte	VERB
gujaf-284	625	28	banks	bank	NOUN
gujaf-284	625	29	and	and	CCONJ
gujaf-284	625	30	insurance	insurance	NOUN
gujaf-284	625	31	firms	firm	NOUN
gujaf-284	625	32	in	in	ADP
gujaf-284	625	33	nigeria	nigeria	PROPN
gujaf-284	625	34	,	,	PUNCT
gujaf-284	625	35	.	.	PUNCT
gujaf-284	626	1	nigeria	nigeria	PROPN
gujaf-284	626	2	financial	financial	PROPN
gujaf-284	626	3	review	review	PROPN
gujaf-284	626	4	,	,	PUNCT
gujaf-284	626	5	9(1	9(1	NUM
gujaf-284	626	6	)	)	PUNCT
gujaf-284	626	7	,	,	PUNCT
gujaf-284	626	8	57–69	57–69	X
gujaf-284	626	9	.	.	PUNCT
gujaf-284	626	10	oyedokun	oyedokun	PROPN
gujaf-284	626	11	,	,	PUNCT
gujaf-284	626	12	e.	e.	PROPN
gujaf-284	626	13	g.	g.	PROPN
gujaf-284	626	14	,	,	PUNCT
gujaf-284	626	15	job	job	NOUN
gujaf-284	626	16	-	-	PUNCT
gujaf-284	626	17	olatuji	olatuji	NOUN
gujaf-284	626	18	,	,	PUNCT
gujaf-284	626	19	a.	a.	PROPN
gujaf-284	626	20	k	k	PROPN
gujaf-284	626	21	&	&	CCONJ
gujaf-284	626	22	sanyaolu	sanyaolu	PROPN
gujaf-284	626	23	,	,	PUNCT
gujaf-284	626	24	a.	a.	PROPN
gujaf-284	626	25	w.	w.	PROPN
gujaf-284	626	26	(	(	PUNCT
gujaf-284	626	27	2018	2018	NUM
gujaf-284	626	28	)	)	PUNCT
gujaf-284	626	29	.	.	PUNCT
gujaf-284	627	1	capital	capital	NOUN
gujaf-284	627	2	structure	structure	NOUN
gujaf-284	627	3	and	and	CCONJ
gujaf-284	627	4	firm	firm	ADJ
gujaf-284	627	5	financial	financial	ADJ
gujaf-284	627	6	performance	performance	NOUN
gujaf-284	627	7	.	.	PUNCT
gujaf-284	628	1	international	international	ADJ
gujaf-284	628	2	accounting	accounting	NOUN
gujaf-284	628	3	and	and	CCONJ
gujaf-284	628	4	taxation	taxation	NOUN
gujaf-284	628	5	research	research	NOUN
gujaf-284	628	6	group	group	NOUN
gujaf-284	628	7	,	,	PUNCT
gujaf-284	628	8	faculty	faculty	NOUN
gujaf-284	628	9	of	of	ADP
gujaf-284	628	10	management	management	NOUN
gujaf-284	628	11	sciences	science	NOUN
gujaf-284	628	12	,	,	PUNCT
gujaf-284	628	13	.	.	PUNCT
gujaf-284	629	1	retrieved	retrieve	VERB
gujaf-284	629	2	from	from	ADP
gujaf-284	629	3	www.atreview.org	www.atreview.org	PROPN
gujaf-284	629	4	palacios	palacio	NOUN
gujaf-284	629	5	,	,	PUNCT
gujaf-284	629	6	h.	h.	PROPN
gujaf-284	629	7	a.	a.	PROPN
gujaf-284	629	8	c.	c.	PROPN
gujaf-284	629	9	,	,	PUNCT
gujaf-284	629	10	carrillo	carrillo	PROPN
gujaf-284	629	11	,	,	PUNCT
gujaf-284	629	12	e.	e.	PROPN
gujaf-284	629	13	p.	p.	PROPN
gujaf-284	629	14	m	m	PROPN
gujaf-284	629	15	&	&	CCONJ
gujaf-284	629	16	guzmán	guzmán	PROPN
gujaf-284	629	17	,	,	PUNCT
gujaf-284	629	18	g.	g.	PROPN
gujaf-284	629	19	m.	m.	PROPN
gujaf-284	629	20	(	(	PUNCT
gujaf-284	629	21	2016	2016	NUM
gujaf-284	629	22	)	)	PUNCT
gujaf-284	629	23	.	.	PUNCT
gujaf-284	630	1	the	the	DET
gujaf-284	630	2	effects	effect	NOUN
gujaf-284	630	3	of	of	ADP
gujaf-284	630	4	the	the	DET
gujaf-284	630	5	capital	capital	NOUN
gujaf-284	630	6	structure	structure	NOUN
gujaf-284	630	7	in	in	ADP
gujaf-284	630	8	performance	performance	NOUN
gujaf-284	630	9	:	:	PUNCT
gujaf-284	630	10	empirical	empirical	ADJ
gujaf-284	630	11	study	study	NOUN
gujaf-284	630	12	on	on	ADP
gujaf-284	630	13	manufacturing	manufacturing	NOUN
gujaf-284	630	14	.	.	PUNCT
gujaf-284	631	1	journal	journal	PROPN
gujaf-284	631	2	of	of	ADP
gujaf-284	631	3	business	business	PROPN
gujaf-284	631	4	&	&	CCONJ
gujaf-284	631	5	economic	economic	ADJ
gujaf-284	631	6	policy	policy	NOUN
gujaf-284	631	7	.	.	PUNCT
gujaf-284	632	1	pandey	pandey	PROPN
gujaf-284	632	2	.	.	PUNCT
gujaf-284	632	3	(	(	PUNCT
gujaf-284	632	4	1999	1999	NUM
gujaf-284	632	5	)	)	PUNCT
gujaf-284	632	6	.	.	PUNCT
gujaf-284	633	1	financial	financial	ADJ
gujaf-284	633	2	management	management	NOUN
gujaf-284	633	3	(	(	PUNCT
gujaf-284	633	4	10th	10th	ADJ
gujaf-284	633	5	ed	ed	NOUN
gujaf-284	633	6	.	.	PUNCT
gujaf-284	633	7	)	)	PUNCT
gujaf-284	633	8	.	.	PUNCT
gujaf-284	634	1	new	new	ADJ
gujaf-284	634	2	delhi	delhi	PROPN
gujaf-284	634	3	:	:	PUNCT
gujaf-284	634	4	vikas	vikas	PROPN
gujaf-284	634	5	publishing	publishing	PROPN
gujaf-284	634	6	house	house	PROPN
gujaf-284	634	7	pv	pv	PROPN
gujaf-284	634	8	.	.	PUNCT
gujaf-284	635	1	pandey	pandey	PROPN
gujaf-284	635	2	.	.	PUNCT
gujaf-284	636	1	(	(	PUNCT
gujaf-284	636	2	2004	2004	NUM
gujaf-284	636	3	)	)	PUNCT
gujaf-284	636	4	.	.	PUNCT
gujaf-284	637	1	the	the	DET
gujaf-284	637	2	ttheoty	ttheoty	NOUN
gujaf-284	637	3	of	of	ADP
gujaf-284	637	4	capital	capital	NOUN
gujaf-284	637	5	structure	structure	NOUN
gujaf-284	637	6	:	:	PUNCT
gujaf-284	637	7	evidence	evidence	NOUN
gujaf-284	637	8	from	from	ADP
gujaf-284	637	9	emerging	emerge	VERB
gujaf-284	637	10	economy	economy	NOUN
gujaf-284	637	11	.	.	PUNCT
gujaf-284	638	1	journal	journal	NOUN
gujaf-284	638	2	of	of	ADP
gujaf-284	638	3	accounting	accounting	NOUN
gujaf-284	638	4	and	and	CCONJ
gujaf-284	638	5	finance	finance	NOUN
gujaf-284	638	6	.	.	PUNCT
gujaf-284	639	1	pandey	pandey	PROPN
gujaf-284	639	2	,	,	PUNCT
gujaf-284	639	3	i.	i.	PROPN
gujaf-284	639	4	m.	m.	PROPN
gujaf-284	639	5	(	(	PUNCT
gujaf-284	639	6	2010	2010	NUM
gujaf-284	639	7	)	)	PUNCT
gujaf-284	639	8	.	.	PUNCT
gujaf-284	640	1	financial	financial	ADJ
gujaf-284	640	2	management	management	NOUN
gujaf-284	640	3	.	.	PUNCT
gujaf-284	641	1	(	(	PUNCT
gujaf-284	641	2	10th	10th	ADJ
gujaf-284	641	3	editi	editi	NOUN
gujaf-284	641	4	)	)	PUNCT
gujaf-284	641	5	.	.	PUNCT
gujaf-284	642	1	new	new	ADJ
gujaf-284	642	2	delhi	delhi	PROPN
gujaf-284	642	3	:	:	PUNCT
gujaf-284	642	4	vikas	vikas	PROPN
gujaf-284	642	5	publishing	publishing	PROPN
gujaf-284	642	6	home	home	PROPN
gujaf-284	642	7	pvt	pvt	PROPN
gujaf-284	642	8	ltd	ltd	PROPN
gujaf-284	642	9	.	.	PROPN
gujaf-284	642	10	pandey	pandey	PROPN
gujaf-284	642	11	,	,	PUNCT
gujaf-284	642	12	m.	m.	NOUN
gujaf-284	642	13	(	(	PUNCT
gujaf-284	642	14	2001	2001	NUM
gujaf-284	642	15	)	)	PUNCT
gujaf-284	642	16	.	.	PUNCT
gujaf-284	643	1	capital	capital	NOUN
gujaf-284	643	2	structure	structure	NOUN
gujaf-284	643	3	and	and	CCONJ
gujaf-284	643	4	the	the	DET
gujaf-284	643	5	firm	firm	ADJ
gujaf-284	643	6	characteristics	characteristic	NOUN
gujaf-284	643	7	:	:	PUNCT
gujaf-284	643	8	evidence	evidence	NOUN
gujaf-284	643	9	from	from	ADP
gujaf-284	643	10	an	an	DET
gujaf-284	643	11	emerging	emerge	VERB
gujaf-284	643	12	market	market	NOUN
gujaf-284	643	13	,	,	PUNCT
gujaf-284	643	14	working	work	VERB
gujaf-284	643	15	pape	pape	NOUN
gujaf-284	643	16	.	.	PUNCT
gujaf-284	644	1	praise	praise	NOUN
gujaf-284	644	2	,	,	PUNCT
gujaf-284	644	3	a.	a.	PROPN
gujaf-284	644	4	a	a	PROPN
gujaf-284	644	5	&	&	CCONJ
gujaf-284	644	6	esther	esther	PROPN
gujaf-284	644	7	,	,	PUNCT
gujaf-284	644	8	i	i	PRON
gujaf-284	644	9	,	,	PUNCT
gujaf-284	644	10	a.	a.	NOUN
gujaf-284	644	11	(	(	PUNCT
gujaf-284	644	12	2020	2020	NUM
gujaf-284	644	13	)	)	PUNCT
gujaf-284	644	14	.	.	PUNCT
gujaf-284	645	1	capital	capital	NOUN
gujaf-284	645	2	structure	structure	NOUN
gujaf-284	645	3	and	and	CCONJ
gujaf-284	645	4	firms	firm	NOUN
gujaf-284	645	5	’	’	PART
gujaf-284	645	6	performance	performance	NOUN
gujaf-284	645	7	.	.	PUNCT
gujaf-284	646	1	a	a	DET
gujaf-284	646	2	review	review	NOUN
gujaf-284	646	3	of	of	ADP
gujaf-284	646	4	quoted	quote	VERB
gujaf-284	646	5	nigeria	nigeria	PROPN
gujaf-284	646	6	banks	bank	NOUN
gujaf-284	646	7	.	.	PUNCT
gujaf-284	647	1	journal	journal	PROPN
gujaf-284	647	2	of	of	ADP
gujaf-284	647	3	contemporary	contemporary	ADJ
gujaf-284	647	4	research	research	NOUN
gujaf-284	647	5	in	in	ADP
gujaf-284	647	6	social	social	ADJ
gujaf-284	647	7	sciences	science	NOUN
gujaf-284	647	8	,	,	PUNCT
gujaf-284	647	9	2(4	2(4	NUM
gujaf-284	647	10	)	)	PUNCT
gujaf-284	647	11	,	,	PUNCT
gujaf-284	647	12	81–88	81–88	NUM
gujaf-284	647	13	.	.	PUNCT
gujaf-284	648	1	pratomo	pratomo	PROPN
gujaf-284	648	2	,	,	PUNCT
gujaf-284	648	3	a.	a.	PROPN
gujaf-284	648	4	,	,	PUNCT
gujaf-284	648	5	w	w	PROPN
gujaf-284	648	6	&	&	CCONJ
gujaf-284	648	7	ismail	ismail	PROPN
gujaf-284	648	8	.	.	PROPN
gujaf-284	648	9	,	,	PUNCT
gujaf-284	648	10	g.	g.	PROPN
gujaf-284	648	11	,	,	PUNCT
gujaf-284	648	12	a.	a.	NOUN
gujaf-284	648	13	(	(	PUNCT
gujaf-284	648	14	2006	2006	NUM
gujaf-284	648	15	)	)	PUNCT
gujaf-284	648	16	.	.	PUNCT
gujaf-284	649	1	islamic	islamic	PROPN
gujaf-284	649	2	bank	bank	PROPN
gujaf-284	649	3	performance	performance	NOUN
gujaf-284	649	4	and	and	CCONJ
gujaf-284	649	5	capital	capital	NOUN
gujaf-284	649	6	structure	structure	NOUN
gujaf-284	649	7	.	.	PUNCT
gujaf-284	650	1	in	in	ADP
gujaf-284	650	2	u.	u.	PROPN
gujaf-284	650	3	k.	k.	PROPN
gujaf-284	650	4	m.	m.	PROPN
gujaf-284	650	5	indonesia	indonesia	PROPN
gujaf-284	650	6	,	,	PUNCT
gujaf-284	650	7	school	school	NOUN
gujaf-284	650	8	school	school	NOUN
gujaf-284	650	9	of	of	ADP
gujaf-284	650	10	conomics	conomic	NOUN
gujaf-284	650	11	(	(	PUNCT
gujaf-284	650	12	ed	ed	NOUN
gujaf-284	650	13	.	.	PUNCT
gujaf-284	650	14	)	)	PUNCT
gujaf-284	650	15	.	.	PUNCT
gujaf-284	651	1	kebangsaan	kebangsaan	PROPN
gujaf-284	651	2	malaysia	malaysia	PROPN
gujaf-284	651	3	:	:	PUNCT
gujaf-284	651	4	departement	departement	NOUN
gujaf-284	651	5	of	of	ADP
gujaf-284	651	6	economics	economic	NOUN
gujaf-284	651	7	,	,	PUNCT
gujaf-284	651	8	universitas	universita	NOUN
gujaf-284	651	9	sumatera	sumatera	NOUN
gujaf-284	651	10	utara	utara	NOUN
gujaf-284	651	11	,	,	PUNCT
gujaf-284	651	12	medan	medan	PROPN
gujaf-284	651	13	.	.	PUNCT
gujaf-284	651	14	rafiu	rafiu	PROPN
gujaf-284	651	15	,	,	PUNCT
gujaf-284	651	16	o.s	o.s	PROPN
gujaf-284	651	17	.	.	PROPN
gujaf-284	651	18	,	,	PUNCT
gujaf-284	651	19	taiwo	taiwo	PROPN
gujaf-284	651	20	,	,	PUNCT
gujaf-284	651	21	o.a	o.a	PROPN
gujaf-284	651	22	,	,	PUNCT
gujaf-284	651	23	&	&	CCONJ
gujaf-284	651	24	dauda	dauda	NOUN
gujaf-284	651	25	,	,	PUNCT
gujaf-284	651	26	o.	o.	PROPN
gujaf-284	651	27	y.	y.	PROPN
gujaf-284	651	28	(	(	PUNCT
gujaf-284	651	29	2012	2012	NUM
gujaf-284	651	30	)	)	PUNCT
gujaf-284	651	31	.	.	PUNCT
gujaf-284	652	1	financial	financial	ADJ
gujaf-284	652	2	policy	policy	NOUN
gujaf-284	652	3	and	and	CCONJ
gujaf-284	652	4	corporate	corporate	ADJ
gujaf-284	652	5	performance	performance	NOUN
gujaf-284	652	6	:	:	PUNCT
gujaf-284	652	7	an	an	DET
gujaf-284	652	8	empirical	empirical	ADJ
gujaf-284	652	9	analysis	analysis	NOUN
gujaf-284	652	10	of	of	ADP
gujaf-284	652	11	nigeria	nigeria	PROPN
gujaf-284	652	12	listed	list	VERB
gujaf-284	652	13	companies	company	NOUN
gujaf-284	652	14	.	.	PUNCT
gujaf-284	653	1	journal	journal	PROPN
gujaf-284	653	2	of	of	ADP
gujaf-284	653	3	economics	economic	NOUN
gujaf-284	653	4	and	and	CCONJ
gujaf-284	653	5	finance	finance	NOUN
gujaf-284	653	6	,	,	PUNCT
gujaf-284	653	7	4(4	4(4	NUM
gujaf-284	653	8	)	)	PUNCT
gujaf-284	653	9	,	,	PUNCT
gujaf-284	653	10	175–181	175–181	NUM
gujaf-284	653	11	.	.	PUNCT
gujaf-284	654	1	raheel	raheel	PROPN
gujaf-284	654	2	,	,	PUNCT
gujaf-284	654	3	m.	m.	NOUN
gujaf-284	654	4	,	,	PUNCT
gujaf-284	654	5	shahnaz	shahnaz	PROPN
gujaf-284	654	6	,	,	PUNCT
gujaf-284	654	7	a.r	a.r	PROPN
gujaf-284	654	8	.	.	PROPN
gujaf-284	654	9	,	,	PUNCT
gujaf-284	654	10	bashir	bashir	PROPN
gujaf-284	654	11	,	,	PUNCT
gujaf-284	654	12	a.	a.	PROPN
gujaf-284	654	13	&	&	CCONJ
gujaf-284	654	14	umara	umara	PROPN
gujaf-284	654	15	,	,	PUNCT
gujaf-284	654	16	n.	n.	PROPN
gujaf-284	654	17	(	(	PUNCT
gujaf-284	654	18	2013	2013	NUM
gujaf-284	654	19	)	)	PUNCT
gujaf-284	654	20	.	.	PUNCT
gujaf-284	655	1	capital	capital	NOUN
gujaf-284	655	2	structure	structure	NOUN
gujaf-284	655	3	and	and	CCONJ
gujaf-284	655	4	performance	performance	NOUN
gujaf-284	655	5	:	:	PUNCT
gujaf-284	655	6	evidence	evidence	NOUN
gujaf-284	655	7	from	from	ADP
gujaf-284	655	8	pakistan	pakistan	PROPN
gujaf-284	655	9	.	.	PUNCT
gujaf-284	656	1	journal	journal	PROPN
gujaf-284	656	2	of	of	ADP
gujaf-284	656	3	basic	basic	ADJ
gujaf-284	656	4	and	and	CCONJ
gujaf-284	656	5	applied	apply	VERB
gujaf-284	656	6	scientific	scientific	ADJ
gujaf-284	656	7	research	research	NOUN
gujaf-284	656	8	,	,	PUNCT
gujaf-284	656	9	3(4	3(4	NUM
gujaf-284	656	10	)	)	PUNCT
gujaf-284	656	11	,	,	PUNCT
gujaf-284	656	12	113–119	113–119	NUM
gujaf-284	656	13	.	.	PUNCT
gujaf-284	657	1	rajha	rajha	NOUN
gujaf-284	657	2	,	,	PUNCT
gujaf-284	657	3	s.	s.	PROPN
gujaf-284	657	4	,	,	PUNCT
gujaf-284	657	5	k.	k.	PROPN
gujaf-284	657	6	,	,	PUNCT
gujaf-284	657	7	&	&	CCONJ
gujaf-284	657	8	alslehat	alslehat	PROPN
gujaf-284	657	9	,	,	PUNCT
gujaf-284	657	10	f.	f.	PROPN
gujaf-284	657	11	,	,	PUNCT
gujaf-284	657	12	a.	a.	PROPN
gujaf-284	657	13	,	,	PUNCT
gujaf-284	657	14	z.	z.	PROPN
gujaf-284	657	15	(	(	PUNCT
gujaf-284	657	16	2014	2014	NUM
gujaf-284	657	17	)	)	PUNCT
gujaf-284	657	18	.	.	PUNCT
gujaf-284	658	1	the	the	DET
gujaf-284	658	2	effect	effect	NOUN
gujaf-284	658	3	of	of	ADP
gujaf-284	658	4	capital	capital	NOUN
gujaf-284	658	5	structure	structure	NOUN
gujaf-284	658	6	on	on	ADP
gujaf-284	658	7	the	the	DET
gujaf-284	658	8	performance	performance	NOUN
gujaf-284	658	9	of	of	ADP
gujaf-284	658	10	islamic	islamic	ADJ
gujaf-284	658	11	banks	bank	NOUN
gujaf-284	658	12	.	.	PUNCT
gujaf-284	659	1	interdisciplinary	interdisciplinary	ADJ
gujaf-284	659	2	journal	journal	NOUN
gujaf-284	659	3	of	of	ADP
gujaf-284	659	4	contemporary	contemporary	ADJ
gujaf-284	659	5	research	research	NOUN
gujaf-284	659	6	in	in	ADP
gujaf-284	659	7	business	business	NOUN
gujaf-284	659	8	.	.	PUNCT
gujaf-284	660	1	rasa	rasa	PROPN
gujaf-284	660	2	,	,	PUNCT
gujaf-284	660	3	n.	n.	PROPN
gujaf-284	660	4	,	,	PUNCT
gujaf-284	660	5	&	&	CCONJ
gujaf-284	660	6	jurgita	jurgita	PROPN
gujaf-284	660	7	,	,	PUNCT
gujaf-284	660	8	s.	s.	PROPN
gujaf-284	660	9	(	(	PUNCT
gujaf-284	660	10	2012	2012	NUM
gujaf-284	660	11	)	)	PUNCT
gujaf-284	660	12	.	.	PUNCT
gujaf-284	661	1	the	the	DET
gujaf-284	661	2	relationship	relationship	NOUN
gujaf-284	661	3	of	of	ADP
gujaf-284	661	4	corporate	corporate	ADJ
gujaf-284	661	5	governance	governance	NOUN
gujaf-284	661	6	decision	decision	NOUN
gujaf-284	661	7	on	on	ADP
gujaf-284	661	8	capital	capital	NOUN
gujaf-284	661	9	structure	structure	NOUN
gujaf-284	661	10	and	and	CCONJ
gujaf-284	661	11	company‟s	company‟s	NOUN
gujaf-284	661	12	performance	performance	NOUN
gujaf-284	661	13	:	:	PUNCT
gujaf-284	661	14	evidence	evidence	NOUN
gujaf-284	661	15	from	from	ADP
gujaf-284	661	16	lithuanian	lithuanian	ADJ
gujaf-284	661	17	food	food	NOUN
gujaf-284	661	18	and	and	CCONJ
gujaf-284	661	19	beverages	beverage	NOUN
gujaf-284	661	20	industry	industry	NOUN
gujaf-284	661	21	companies	company	NOUN
gujaf-284	661	22	.	.	PUNCT
gujaf-284	662	1	journal	journal	PROPN
gujaf-284	662	2	of	of	ADP
gujaf-284	662	3	economics	economic	NOUN
gujaf-284	662	4	and	and	CCONJ
gujaf-284	662	5	management	management	NOUN
gujaf-284	662	6	,	,	PUNCT
gujaf-284	662	7	17(12	17(12	NUM
gujaf-284	662	8	)	)	PUNCT
gujaf-284	662	9	,	,	PUNCT
gujaf-284	662	10	480–486	480–486	NUM
gujaf-284	662	11	.	.	PUNCT
gujaf-284	663	1	ravi	ravi	PROPN
gujaf-284	663	2	,	,	PUNCT
gujaf-284	663	3	p.	p.	PROPN
gujaf-284	663	4	s.	s.	PROPN
gujaf-284	663	5	p.	p.	PROPN
gujaf-284	663	6	,	,	PUNCT
gujaf-284	663	7	&	&	CCONJ
gujaf-284	663	8	martin	martin	PROPN
gujaf-284	663	9	,	,	PUNCT
gujaf-284	663	10	h.	h.	PROPN
gujaf-284	663	11	(	(	PUNCT
gujaf-284	663	12	2013	2013	NUM
gujaf-284	663	13	)	)	PUNCT
gujaf-284	663	14	.	.	PUNCT
gujaf-284	664	1	corporate	corporate	ADJ
gujaf-284	664	2	governance	governance	NOUN
gujaf-284	664	3	and	and	CCONJ
gujaf-284	664	4	efficiency	efficiency	NOUN
gujaf-284	664	5	in	in	ADP
gujaf-284	664	6	gusau	gusau	ADJ
gujaf-284	664	7	journal	journal	NOUN
gujaf-284	664	8	of	of	ADP
gujaf-284	664	9	accounting	accounting	NOUN
gujaf-284	664	10	and	and	CCONJ
gujaf-284	664	11	finance	finance	NOUN
gujaf-284	664	12	,	,	PUNCT
gujaf-284	664	13	vol	vol	NOUN
gujaf-284	664	14	.	.	PROPN
gujaf-284	664	15	5	5	NUM
gujaf-284	664	16	,	,	PUNCT
gujaf-284	664	17	issue	issue	NOUN
gujaf-284	664	18	1	1	NUM
gujaf-284	664	19	,	,	PUNCT
gujaf-284	664	20	april	april	PROPN
gujaf-284	664	21	,	,	PUNCT
gujaf-284	664	22	2024	2024	NUM
gujaf-284	664	23	214	214	NUM
gujaf-284	664	24	nepalese	nepalese	ADJ
gujaf-284	664	25	commercial	commercial	ADJ
gujaf-284	664	26	banks	bank	NOUN
gujaf-284	664	27	.	.	PUNCT
gujaf-284	665	1	international	international	ADJ
gujaf-284	665	2	review	review	PROPN
gujaf-284	665	3	of	of	ADP
gujaf-284	665	4	business	business	NOUN
gujaf-284	665	5	research	research	NOUN
gujaf-284	665	6	papers	paper	NOUN
gujaf-284	665	7	.	.	PUNCT
gujaf-284	665	8	,	,	PUNCT
gujaf-284	665	9	9(4	9(4	PROPN
gujaf-284	665	10	)	)	PUNCT
gujaf-284	665	11	,	,	PUNCT
gujaf-284	665	12	53	53	NUM
gujaf-284	665	13	–	–	SYM
gujaf-284	665	14	64	64	NUM
gujaf-284	665	15	.	.	PUNCT
gujaf-284	666	1	rehman	rehman	PROPN
gujaf-284	666	2	,	,	PUNCT
gujaf-284	666	3	u.	u.	PROPN
gujaf-284	666	4	,	,	PUNCT
gujaf-284	666	5	o.	o.	PROPN
gujaf-284	666	6	(	(	PUNCT
gujaf-284	666	7	2016	2016	NUM
gujaf-284	666	8	)	)	PUNCT
gujaf-284	666	9	.	.	PUNCT
gujaf-284	667	1	impact	impact	NOUN
gujaf-284	667	2	of	of	ADP
gujaf-284	667	3	capital	capital	NOUN
gujaf-284	667	4	structure	structure	NOUN
gujaf-284	667	5	and	and	CCONJ
gujaf-284	667	6	dividend	dividend	NOUN
gujaf-284	667	7	policy	policy	NOUN
gujaf-284	667	8	on	on	ADP
gujaf-284	667	9	firm	firm	ADJ
gujaf-284	667	10	value	value	NOUN
gujaf-284	667	11	.	.	PUNCT
gujaf-284	668	1	journal	journal	NOUN
gujaf-284	668	2	of	of	ADP
gujaf-284	668	3	poverty	poverty	NOUN
gujaf-284	668	4	,	,	PUNCT
gujaf-284	668	5	investment	investment	NOUN
gujaf-284	668	6	and	and	CCONJ
gujaf-284	668	7	development	development	NOUN
gujaf-284	668	8	an	an	DET
gujaf-284	668	9	international	international	ADJ
gujaf-284	668	10	peer	peer	NOUN
gujaf-284	668	11	-	-	PUNCT
gujaf-284	668	12	reviewed	review	VERB
gujaf-284	668	13	journal	journal	NOUN
gujaf-284	668	14	.	.	PUNCT
gujaf-284	669	1	riaz	riaz	PROPN
gujaf-284	669	2	,	,	PUNCT
gujaf-284	669	3	s.	s.	PROPN
gujaf-284	669	4	(	(	PUNCT
gujaf-284	669	5	2015	2015	NUM
gujaf-284	669	6	)	)	PUNCT
gujaf-284	669	7	.	.	PUNCT
gujaf-284	670	1	impact	impact	NOUN
gujaf-284	670	2	of	of	ADP
gujaf-284	670	3	capital	capital	NOUN
gujaf-284	670	4	structure	structure	NOUN
gujaf-284	670	5	on	on	ADP
gujaf-284	670	6	firm	firm	NOUN
gujaf-284	670	7	’s	’s	PART
gujaf-284	670	8	financial	financial	ADJ
gujaf-284	670	9	performance	performance	NOUN
gujaf-284	670	10	:	:	PUNCT
gujaf-284	670	11	an	an	DET
gujaf-284	670	12	analysis	analysis	NOUN
gujaf-284	670	13	of	of	ADP
gujaf-284	670	14	chemical	chemical	ADJ
gujaf-284	670	15	sector	sector	NOUN
gujaf-284	670	16	of	of	ADP
gujaf-284	670	17	pakistan	pakistan	PROPN
gujaf-284	670	18	.	.	PUNCT
gujaf-284	671	1	journal	journal	PROPN
gujaf-284	671	2	of	of	ADP
gujaf-284	671	3	poverty	poverty	NOUN
gujaf-284	671	4	,	,	PUNCT
gujaf-284	671	5	investment	investment	NOUN
gujaf-284	671	6	and	and	CCONJ
gujaf-284	671	7	development	development	NOUN
gujaf-284	671	8	,	,	PUNCT
gujaf-284	671	9	12	12	NUM
gujaf-284	671	10	.	.	PUNCT
gujaf-284	672	1	ross	ross	PROPN
gujaf-284	672	2	,	,	PUNCT
gujaf-284	672	3	w.	w.	PROPN
gujaf-284	672	4	(	(	PUNCT
gujaf-284	672	5	2009	2009	NUM
gujaf-284	672	6	)	)	PUNCT
gujaf-284	672	7	.	.	PUNCT
gujaf-284	673	1	fundamental	fundamental	ADJ
gujaf-284	673	2	of	of	ADP
gujaf-284	673	3	corporate	corporate	ADJ
gujaf-284	673	4	finance	finance	NOUN
gujaf-284	673	5	.	.	PUNCT
gujaf-284	674	1	(	(	PUNCT
gujaf-284	674	2	9th	9th	ADJ
gujaf-284	674	3	,	,	PUNCT
gujaf-284	674	4	ed	ed	NOUN
gujaf-284	674	5	.	.	PUNCT
gujaf-284	674	6	)	)	PUNCT
gujaf-284	674	7	.	.	PUNCT
gujaf-284	675	1	saad	saad	PROPN
gujaf-284	675	2	,	,	PUNCT
gujaf-284	675	3	n.	n.	PROPN
gujaf-284	675	4	m.	m.	NOUN
gujaf-284	675	5	(	(	PUNCT
gujaf-284	675	6	2010	2010	NUM
gujaf-284	675	7	)	)	PUNCT
gujaf-284	675	8	.	.	PUNCT
gujaf-284	676	1	corporate	corporate	ADJ
gujaf-284	676	2	governance	governance	NOUN
gujaf-284	676	3	compliance	compliance	NOUN
gujaf-284	676	4	and	and	CCONJ
gujaf-284	676	5	the	the	DET
gujaf-284	676	6	effects	effect	NOUN
gujaf-284	676	7	to	to	ADP
gujaf-284	676	8	capital	capital	NOUN
gujaf-284	676	9	structure	structure	NOUN
gujaf-284	676	10	.	.	PUNCT
gujaf-284	677	1	international	international	ADJ
gujaf-284	677	2	journal	journal	PROPN
gujaf-284	677	3	of	of	ADP
gujaf-284	677	4	economics	economic	NOUN
gujaf-284	677	5	and	and	CCONJ
gujaf-284	677	6	financial	financial	ADJ
gujaf-284	677	7	,	,	PUNCT
gujaf-284	677	8	2(1	2(1	NUM
gujaf-284	677	9	)	)	PUNCT
gujaf-284	677	10	,	,	PUNCT
gujaf-284	677	11	105–114	105–114	NUM
gujaf-284	677	12	.	.	PUNCT
gujaf-284	678	1	semiu	semiu	PROPN
gujaf-284	678	2	,	,	PUNCT
gujaf-284	678	3	b.a	b.a	PROPN
gujaf-284	678	4	.	.	PROPN
gujaf-284	678	5	&	&	CCONJ
gujaf-284	678	6	collins	collins	PROPN
gujaf-284	678	7	,	,	PUNCT
gujaf-284	678	8	s.	s.	PROPN
gujaf-284	678	9	o.	o.	PROPN
gujaf-284	678	10	(	(	PUNCT
gujaf-284	678	11	2011	2011	NUM
gujaf-284	678	12	)	)	PUNCT
gujaf-284	678	13	.	.	PUNCT
gujaf-284	679	1	perceived	perceive	VERB
gujaf-284	679	2	relationship	relationship	NOUN
gujaf-284	679	3	between	between	ADP
gujaf-284	679	4	corporate	corporate	ADJ
gujaf-284	679	5	capital	capital	NOUN
gujaf-284	679	6	structure	structure	NOUN
gujaf-284	679	7	and	and	CCONJ
gujaf-284	679	8	firm	firm	ADJ
gujaf-284	679	9	value	value	NOUN
gujaf-284	679	10	in	in	ADP
gujaf-284	679	11	nigeria	nigeria	PROPN
gujaf-284	679	12	.	.	PUNCT
gujaf-284	680	1	international	international	ADJ
gujaf-284	680	2	journal	journal	PROPN
gujaf-284	680	3	of	of	ADP
gujaf-284	680	4	business	business	NOUN
gujaf-284	680	5	and	and	CCONJ
gujaf-284	680	6	social	social	ADJ
gujaf-284	680	7	science	science	NOUN
gujaf-284	680	8	,	,	PUNCT
gujaf-284	680	9	2(19	2(19	NUM
gujaf-284	680	10	)	)	PUNCT
gujaf-284	680	11	.	.	PUNCT
gujaf-284	681	1	shaba	shaba	PROPN
gujaf-284	681	2	y.	y.	PROPN
gujaf-284	681	3	,	,	PUNCT
gujaf-284	681	4	yaaba	yaaba	PROPN
gujaf-284	681	5	n.	n.	PROPN
gujaf-284	681	6	,	,	PUNCT
gujaf-284	681	7	b.	b.	PROPN
gujaf-284	681	8	&	&	CCONJ
gujaf-284	681	9	a.	a.	PROPN
gujaf-284	681	10	i.	i.	PROPN
gujaf-284	681	11	(	(	PUNCT
gujaf-284	681	12	2016	2016	NUM
gujaf-284	681	13	)	)	PUNCT
gujaf-284	681	14	.	.	PUNCT
gujaf-284	682	1	capital	capital	NOUN
gujaf-284	682	2	structure	structure	NOUN
gujaf-284	682	3	and	and	CCONJ
gujaf-284	682	4	financial	financial	ADJ
gujaf-284	682	5	performance	performance	NOUN
gujaf-284	682	6	of	of	ADP
gujaf-284	682	7	deposit	deposit	NOUN
gujaf-284	682	8	money	money	NOUN
gujaf-284	682	9	banks	bank	NOUN
gujaf-284	682	10	:	:	PUNCT
gujaf-284	682	11	empirical	empirical	ADJ
gujaf-284	682	12	evidence	evidence	NOUN
gujaf-284	682	13	from	from	ADP
gujaf-284	682	14	nigeria	nigeria	PROPN
gujaf-284	682	15	.	.	PUNCT
gujaf-284	683	1	european	european	PROPN
gujaf-284	683	2	journal	journal	PROPN
gujaf-284	683	3	of	of	ADP
gujaf-284	683	4	business	business	NOUN
gujaf-284	683	5	and	and	CCONJ
gujaf-284	683	6	management	management	NOUN
gujaf-284	683	7	.	.	PUNCT
gujaf-284	683	8	,	,	PUNCT
gujaf-284	683	9	8(23	8(23	NUM
gujaf-284	683	10	)	)	PUNCT
gujaf-284	683	11	.	.	PUNCT
gujaf-284	684	1	shehu	shehu	PROPN
gujaf-284	684	2	,	,	PUNCT
gujaf-284	684	3	u.	u.	PROPN
gujaf-284	684	4	h.	h.	PROPN
gujaf-284	684	5	(	(	PUNCT
gujaf-284	684	6	2011	2011	NUM
gujaf-284	684	7	)	)	PUNCT
gujaf-284	684	8	.	.	PUNCT
gujaf-284	685	1	determinants	determinant	NOUN
gujaf-284	685	2	of	of	ADP
gujaf-284	685	3	capital	capital	NOUN
gujaf-284	685	4	structure	structure	NOUN
gujaf-284	685	5	in	in	ADP
gujaf-284	685	6	the	the	DET
gujaf-284	685	7	nigerian	nigerian	ADJ
gujaf-284	685	8	listed	list	VERB
gujaf-284	685	9	insurance	insurance	NOUN
gujaf-284	685	10	firms	firm	NOUN
gujaf-284	685	11	.	.	PUNCT
gujaf-284	686	1	journal	journal	PROPN
gujaf-284	686	2	of	of	ADP
gujaf-284	686	3	international	international	ADJ
gujaf-284	686	4	conference	conference	NOUN
gujaf-284	686	5	on	on	ADP
gujaf-284	686	6	management	management	NOUN
gujaf-284	686	7	,	,	PUNCT
gujaf-284	686	8	697	697	NUM
gujaf-284	686	9	–	–	PUNCT
gujaf-284	686	10	703	703	NUM
gujaf-284	686	11	.	.	PUNCT
gujaf-284	687	1	shen	shen	PROPN
gujaf-284	687	2	,	,	PUNCT
gujaf-284	687	3	b.	b.	PROPN
gujaf-284	687	4	(	(	PUNCT
gujaf-284	687	5	2017	2017	NUM
gujaf-284	687	6	)	)	PUNCT
gujaf-284	687	7	.	.	PUNCT
gujaf-284	688	1	an	an	DET
gujaf-284	688	2	empirical	empirical	ADJ
gujaf-284	688	3	study	study	NOUN
gujaf-284	688	4	on	on	ADP
gujaf-284	688	5	the	the	DET
gujaf-284	688	6	relationship	relationship	NOUN
gujaf-284	688	7	between	between	ADP
gujaf-284	688	8	capital	capital	NOUN
gujaf-284	688	9	structure	structure	NOUN
gujaf-284	688	10	and	and	CCONJ
gujaf-284	688	11	corporate	corporate	ADJ
gujaf-284	688	12	performance	performance	NOUN
gujaf-284	688	13	.	.	PUNCT
gujaf-284	689	1	european	european	ADJ
gujaf-284	689	2	journal	journal	PROPN
gujaf-284	689	3	of	of	ADP
gujaf-284	689	4	accounting	accounting	NOUN
gujaf-284	689	5	,	,	PUNCT
gujaf-284	689	6	auditing	auditing	NOUN
gujaf-284	689	7	and	and	CCONJ
gujaf-284	689	8	finance	finance	NOUN
gujaf-284	689	9	research	research	NOUN
gujaf-284	689	10	,	,	PUNCT
gujaf-284	689	11	5(11	5(11	NUM
gujaf-284	689	12	)	)	PUNCT
gujaf-284	689	13	,	,	PUNCT
gujaf-284	689	14	36–57	36–57	NUM
gujaf-284	689	15	.	.	PUNCT
gujaf-284	690	1	siddik	siddik	PROPN
gujaf-284	690	2	,	,	PUNCT
gujaf-284	690	3	a.	a.	NOUN
gujaf-284	690	4	,	,	PUNCT
gujaf-284	690	5	n.	n.	NOUN
gujaf-284	690	6	,	,	PUNCT
gujaf-284	690	7	kabiraj	kabiraj	PROPN
gujaf-284	690	8	.	.	PROPN
gujaf-284	690	9	,	,	PUNCT
gujaf-284	690	10	s	s	PROPN
gujaf-284	690	11	&	&	CCONJ
gujaf-284	690	12	joghee	joghee	PROPN
gujaf-284	690	13	.	.	PROPN
gujaf-284	690	14	,	,	PUNCT
gujaf-284	690	15	s.	s.	PROPN
gujaf-284	690	16	(	(	PUNCT
gujaf-284	690	17	2016	2016	NUM
gujaf-284	690	18	)	)	PUNCT
gujaf-284	690	19	.	.	PUNCT
gujaf-284	691	1	impacts	impact	NOUN
gujaf-284	691	2	of	of	ADP
gujaf-284	691	3	capital	capital	NOUN
gujaf-284	691	4	structure	structure	NOUN
gujaf-284	691	5	on	on	ADP
gujaf-284	691	6	performance	performance	NOUN
gujaf-284	691	7	of	of	ADP
gujaf-284	691	8	banks	bank	NOUN
gujaf-284	691	9	in	in	ADP
gujaf-284	691	10	a	a	DET
gujaf-284	691	11	developing	develop	VERB
gujaf-284	691	12	economy	economy	NOUN
gujaf-284	691	13	:	:	PUNCT
gujaf-284	691	14	evidence	evidence	NOUN
gujaf-284	691	15	from	from	ADP
gujaf-284	691	16	bangladesh	bangladesh	PROPN
gujaf-284	691	17	.	.	PUNCT
gujaf-284	692	1	international	international	ADJ
gujaf-284	692	2	journal	journal	PROPN
gujaf-284	692	3	of	of	ADP
gujaf-284	692	4	financial	financial	ADJ
gujaf-284	692	5	studies	study	NOUN
gujaf-284	692	6	.	.	PUNCT
gujaf-284	693	1	siddiqui	siddiqui	NOUN
gujaf-284	693	2	,	,	PUNCT
gujaf-284	693	3	a.	a.	NOUN
gujaf-284	693	4	m	m	PROPN
gujaf-284	693	5	and	and	CCONJ
gujaf-284	693	6	shoaib	shoaib	PROPN
gujaf-284	693	7	,	,	PUNCT
gujaf-284	693	8	a.	a.	NOUN
gujaf-284	693	9	(	(	PUNCT
gujaf-284	693	10	2011	2011	NUM
gujaf-284	693	11	)	)	PUNCT
gujaf-284	693	12	.	.	PUNCT
gujaf-284	694	1	measuring	measure	VERB
gujaf-284	694	2	performance	performance	NOUN
gujaf-284	694	3	through	through	ADP
gujaf-284	694	4	capital	capital	NOUN
gujaf-284	694	5	structure	structure	NOUN
gujaf-284	694	6	:	:	PUNCT
gujaf-284	694	7	evidence	evidence	NOUN
gujaf-284	694	8	from	from	ADP
gujaf-284	694	9	banking	bank	VERB
gujaf-284	694	10	ector	ector	NOUN
gujaf-284	694	11	of	of	ADP
gujaf-284	694	12	pakistan	pakistan	PROPN
gujaf-284	694	13	.	.	PUNCT
gujaf-284	695	1	american	american	PROPN
gujaf-284	695	2	journal	journal	PROPN
gujaf-284	695	3	of	of	ADP
gujaf-284	695	4	business	business	NOUN
gujaf-284	695	5	management	management	NOUN
gujaf-284	695	6	,	,	PUNCT
gujaf-284	695	7	5(5	5(5	NUM
gujaf-284	695	8	)	)	PUNCT
gujaf-284	695	9	,	,	PUNCT
gujaf-284	695	10	1871–1879	1871–1879	NUM
gujaf-284	695	11	.	.	PUNCT
gujaf-284	696	1	simerly	simerly	ADV
gujaf-284	696	2	,	,	PUNCT
gujaf-284	696	3	r.	r.	PROPN
gujaf-284	696	4	t.	t.	PROPN
gujaf-284	696	5	i	i	PROPN
gujaf-284	696	6	&	&	CCONJ
gujaf-284	696	7	li	li	PROPN
gujaf-284	696	8	,	,	PUNCT
gujaf-284	696	9	m.	m.	NOUN
gujaf-284	696	10	(	(	PUNCT
gujaf-284	696	11	2000	2000	NUM
gujaf-284	696	12	)	)	PUNCT
gujaf-284	696	13	.	.	PUNCT
gujaf-284	697	1	environmental	environmental	ADJ
gujaf-284	697	2	dynamism	dynamism	NOUN
gujaf-284	697	3	,	,	PUNCT
gujaf-284	697	4	capital	capital	NOUN
gujaf-284	697	5	structure	structure	NOUN
gujaf-284	697	6	and	and	CCONJ
gujaf-284	697	7	performance	performance	NOUN
gujaf-284	697	8	:	:	PUNCT
gujaf-284	697	9	a	a	DET
gujaf-284	697	10	theoretical	theoretical	ADJ
gujaf-284	697	11	integration	integration	NOUN
gujaf-284	697	12	and	and	CCONJ
gujaf-284	697	13	empirical	empirical	ADJ
gujaf-284	697	14	test	test	NOUN
gujaf-284	697	15	.	.	PUNCT
gujaf-284	698	1	strategic	strategic	ADJ
gujaf-284	698	2	management	management	NOUN
gujaf-284	698	3	journal	journal	NOUN
gujaf-284	698	4	,	,	PUNCT
gujaf-284	698	5	21	21	NUM
gujaf-284	698	6	,	,	PUNCT
gujaf-284	698	7	31–49	31–49	NUM
gujaf-284	698	8	.	.	PUNCT
gujaf-284	699	1	soumadi	soumadi	PROPN
gujaf-284	699	2	,	,	PUNCT
gujaf-284	699	3	m.	m.	NOUN
gujaf-284	699	4	m.	m.	PROPN
gujaf-284	699	5	&	&	CCONJ
gujaf-284	699	6	h.	h.	PROPN
gujaf-284	699	7	o.	o.	PROPN
gujaf-284	699	8	h.	h.	PROPN
gujaf-284	699	9	(	(	PUNCT
gujaf-284	699	10	2020	2020	NUM
gujaf-284	699	11	)	)	PUNCT
gujaf-284	699	12	.	.	PUNCT
gujaf-284	700	1	capital	capital	NOUN
gujaf-284	700	2	structure	structure	NOUN
gujaf-284	700	3	and	and	CCONJ
gujaf-284	700	4	corporate	corporate	ADJ
gujaf-284	700	5	performance	performance	NOUN
gujaf-284	700	6	empirical	empirical	ADJ
gujaf-284	700	7	study	study	NOUN
gujaf-284	700	8	on	on	ADP
gujaf-284	700	9	the	the	DET
gujaf-284	700	10	public	public	ADJ
gujaf-284	700	11	jordanian	jordanian	ADJ
gujaf-284	700	12	shareholdings	shareholding	NOUN
gujaf-284	700	13	firms	firm	NOUN
gujaf-284	700	14	listed	list	VERB
gujaf-284	700	15	in	in	ADP
gujaf-284	700	16	the	the	DET
gujaf-284	700	17	amman	amman	PROPN
gujaf-284	700	18	stock	stock	NOUN
gujaf-284	700	19	market	market	NOUN
gujaf-284	700	20	.	.	PUNCT
gujaf-284	701	1	europian	europian	ADJ
gujaf-284	701	2	scientific	scientific	ADJ
gujaf-284	701	3	journal	journal	NOUN
gujaf-284	701	4	.	.	PUNCT
gujaf-284	702	1	suleiman	suleiman	PROPN
gujaf-284	702	2	,	,	PUNCT
gujaf-284	702	3	a.	a.	PROPN
gujaf-284	702	4	(	(	PUNCT
gujaf-284	702	5	2013	2013	NUM
gujaf-284	702	6	)	)	PUNCT
gujaf-284	702	7	.	.	PUNCT
gujaf-284	703	1	capital	capital	NOUN
gujaf-284	703	2	structure	structure	NOUN
gujaf-284	703	3	effect	effect	NOUN
gujaf-284	703	4	on	on	ADP
gujaf-284	703	5	firms	firm	NOUN
gujaf-284	703	6	performance	performance	NOUN
gujaf-284	703	7	:	:	PUNCT
gujaf-284	703	8	evidence	evidence	NOUN
gujaf-284	703	9	from	from	ADP
gujaf-284	703	10	saudi	saudi	ADJ
gujaf-284	703	11	listed	list	VERB
gujaf-284	703	12	companies	company	NOUN
gujaf-284	703	13	.	.	PUNCT
gujaf-284	704	1	sultan	sultan	PROPN
gujaf-284	704	2	,	,	PUNCT
gujaf-284	704	3	s.	s.	PROPN
gujaf-284	704	4	a	a	PRON
gujaf-284	704	5	,	,	PUNCT
gujaf-284	704	6	adam	adam	PROPN
gujaf-284	704	7	,	,	PUNCT
gujaf-284	704	8	m.	m.	NOUN
gujaf-284	704	9	h.	h.	PROPN
gujaf-284	704	10	(	(	PUNCT
gujaf-284	704	11	2015	2015	NUM
gujaf-284	704	12	)	)	PUNCT
gujaf-284	704	13	.	.	PUNCT
gujaf-284	705	1	the	the	DET
gujaf-284	705	2	effect	effect	NOUN
gujaf-284	705	3	of	of	ADP
gujaf-284	705	4	capital	capital	NOUN
gujaf-284	705	5	structure	structure	NOUN
gujaf-284	705	6	on	on	ADP
gujaf-284	705	7	financial	financial	ADJ
gujaf-284	705	8	gusau	gusau	ADJ
gujaf-284	705	9	journal	journal	NOUN
gujaf-284	705	10	of	of	ADP
gujaf-284	705	11	accounting	accounting	NOUN
gujaf-284	705	12	and	and	CCONJ
gujaf-284	705	13	finance	finance	NOUN
gujaf-284	705	14	,	,	PUNCT
gujaf-284	705	15	vol	vol	NOUN
gujaf-284	705	16	.	.	PROPN
gujaf-284	705	17	5	5	NUM
gujaf-284	705	18	,	,	PUNCT
gujaf-284	705	19	issue	issue	NOUN
gujaf-284	705	20	1	1	NUM
gujaf-284	705	21	,	,	PUNCT
gujaf-284	705	22	april	april	PROPN
gujaf-284	705	23	,	,	PUNCT
gujaf-284	705	24	2024	2024	NUM
gujaf-284	705	25	215	215	NUM
gujaf-284	705	26	performance	performance	NOUN
gujaf-284	705	27	:	:	PUNCT
gujaf-284	705	28	an	an	DET
gujaf-284	705	29	empirical	empirical	ADJ
gujaf-284	705	30	analysis	analysis	NOUN
gujaf-284	705	31	of	of	ADP
gujaf-284	705	32	listed	list	VERB
gujaf-284	705	33	firms	firm	NOUN
gujaf-284	705	34	in	in	ADP
gujaf-284	705	35	iraq	iraq	PROPN
gujaf-284	705	36	.	.	PUNCT
gujaf-284	706	1	uropean	uropean	ADJ
gujaf-284	706	2	journal	journal	PROPN
gujaf-284	706	3	of	of	ADP
gujaf-284	706	4	accounting	accounting	NOUN
gujaf-284	706	5	,	,	PUNCT
gujaf-284	706	6	auditing	auditing	NOUN
gujaf-284	706	7	and	and	CCONJ
gujaf-284	706	8	finance	finance	NOUN
gujaf-284	706	9	research	research	NOUN
gujaf-284	706	10	,	,	PUNCT
gujaf-284	706	11	3(2	3(2	NUM
gujaf-284	706	12	)	)	PUNCT
gujaf-284	706	13	,	,	PUNCT
gujaf-284	706	14	61–78	61–78	NUM
gujaf-284	706	15	.	.	PUNCT
gujaf-284	707	1	ullah	ullah	PROPN
gujaf-284	707	2	,	,	PUNCT
gujaf-284	707	3	g.	g.	PROPN
gujaf-284	707	4	m.	m.	PROPN
gujaf-284	707	5	,	,	PUNCT
gujaf-284	707	6	uddin	uddin	PROPN
gujaf-284	707	7	,	,	PUNCT
gujaf-284	707	8	m.	m.	NOUN
gujaf-284	707	9	m.	m.	NOUN
gujaf-284	707	10	,	,	PUNCT
gujaf-284	707	11	abdullah	abdullah	PROPN
gujaf-284	707	12	,	,	PUNCT
gujaf-284	707	13	m.	m.	NOUN
gujaf-284	707	14	,	,	PUNCT
gujaf-284	707	15	&	&	CCONJ
gujaf-284	707	16	islam	islam	PROPN
gujaf-284	707	17	,	,	PUNCT
gujaf-284	707	18	m.	m.	NOUN
gujaf-284	707	19	n.	n.	PROPN
gujaf-284	707	20	(	(	PUNCT
gujaf-284	707	21	2017	2017	NUM
gujaf-284	707	22	)	)	PUNCT
gujaf-284	707	23	.	.	PUNCT
gujaf-284	708	1	determinants	determinant	NOUN
gujaf-284	708	2	of	of	ADP
gujaf-284	708	3	capital	capital	NOUN
gujaf-284	708	4	structure	structure	NOUN
gujaf-284	708	5	and	and	CCONJ
gujaf-284	708	6	its	its	PRON
gujaf-284	708	7	impact	impact	NOUN
gujaf-284	708	8	on	on	ADP
gujaf-284	708	9	the	the	DET
gujaf-284	708	10	debt	debt	NOUN
gujaf-284	708	11	maturity	maturity	NOUN
gujaf-284	708	12	of	of	ADP
gujaf-284	708	13	the	the	DET
gujaf-284	708	14	textile	textile	NOUN
gujaf-284	708	15	industry	industry	NOUN
gujaf-284	708	16	of	of	ADP
gujaf-284	708	17	bangladesh	bangladesh	PROPN
gujaf-284	708	18	.	.	PUNCT
gujaf-284	709	1	journal	journal	PROPN
gujaf-284	709	2	of	of	ADP
gujaf-284	709	3	business	business	NOUN
gujaf-284	709	4	and	and	CCONJ
gujaf-284	709	5	economic	economic	ADJ
gujaf-284	709	6	development	development	NOUN
gujaf-284	709	7	,	,	PUNCT
gujaf-284	709	8	2(1	2(1	NUM
gujaf-284	709	9	)	)	PUNCT
gujaf-284	709	10	,	,	PUNCT
gujaf-284	709	11	31	31	NUM
gujaf-284	709	12	–	–	PUNCT
gujaf-284	709	13	37	37	NUM
gujaf-284	709	14	.	.	PUNCT
gujaf-284	710	1	ullah	ullah	PROPN
gujaf-284	710	2	,	,	PUNCT
gujaf-284	710	3	m	m	PROPN
gujaf-284	710	4	,	,	PUNCT
gujaf-284	710	5	afgan	afgan	PROPN
gujaf-284	710	6	,	,	PUNCT
gujaf-284	710	7	ahmad	ahmad	PROPN
gujaf-284	710	8	,	,	PUNCT
gujaf-284	710	9	s.	s.	PROPN
gujaf-284	710	10	a.	a.	PROPN
gujaf-284	710	11	(	(	PUNCT
gujaf-284	710	12	2019	2019	NUM
gujaf-284	710	13	)	)	PUNCT
gujaf-284	710	14	.	.	PUNCT
gujaf-284	711	1	effects	effect	NOUN
gujaf-284	711	2	of	of	ADP
gujaf-284	711	3	corporate	corporate	ADJ
gujaf-284	711	4	governance	governance	NOUN
gujaf-284	711	5	on	on	ADP
gujaf-284	711	6	capital	capital	NOUN
gujaf-284	711	7	structure	structure	NOUN
gujaf-284	711	8	and	and	CCONJ
gujaf-284	711	9	financial	financial	ADJ
gujaf-284	711	10	performance	performance	NOUN
gujaf-284	711	11	:	:	PUNCT
gujaf-284	711	12	empirical	empirical	ADJ
gujaf-284	711	13	evidence	evidence	NOUN
gujaf-284	711	14	from	from	ADP
gujaf-284	711	15	listed	list	VERB
gujaf-284	711	16	cement	cement	NOUN
gujaf-284	711	17	corporations	corporation	NOUN
gujaf-284	711	18	in	in	ADP
gujaf-284	711	19	pakistan	pakistan	PROPN
gujaf-284	711	20	.	.	PUNCT
gujaf-284	712	1	global	global	ADJ
gujaf-284	712	2	social	social	PROPN
gujaf-284	712	3	sciences	sciences	PROPN
gujaf-284	712	4	review	review	NOUN
gujaf-284	712	5	(	(	PUNCT
gujaf-284	712	6	gssr	gssr	PROPN
gujaf-284	712	7	)	)	PUNCT
gujaf-284	712	8	,	,	PUNCT
gujaf-284	712	9	6(3	6(3	NUM
gujaf-284	712	10	)	)	PUNCT
gujaf-284	712	11	,	,	PUNCT
gujaf-284	712	12	197	197	NUM
gujaf-284	712	13	–	–	PUNCT
gujaf-284	712	14	205	205	NUM
gujaf-284	712	15	.	.	PUNCT
gujaf-284	713	1	umar	umar	PROPN
gujaf-284	713	2	,	,	PUNCT
gujaf-284	713	3	muhammad	muhammad	PROPN
gujaf-284	713	4	,	,	PUNCT
gujaf-284	713	5	zaighum	zaighum	PROPN
gujaf-284	713	6	tanveer	tanveer	PROPN
gujaf-284	713	7	,	,	PUNCT
gujaf-284	713	8	saeed	saeed	PROPN
gujaf-284	713	9	aslam	aslam	PROPN
gujaf-284	713	10	,	,	PUNCT
gujaf-284	713	11	and	and	CCONJ
gujaf-284	713	12	m.	m.	PROPN
gujaf-284	713	13	s.	s.	PROPN
gujaf-284	713	14	(	(	PUNCT
gujaf-284	713	15	2012	2012	NUM
gujaf-284	713	16	)	)	PUNCT
gujaf-284	713	17	.	.	PUNCT
gujaf-284	714	1	impact	impact	NOUN
gujaf-284	714	2	of	of	ADP
gujaf-284	714	3	capital	capital	NOUN
gujaf-284	714	4	structure	structure	NOUN
gujaf-284	714	5	on	on	ADP
gujaf-284	714	6	firm	firm	NOUN
gujaf-284	714	7	’s	’s	PART
gujaf-284	714	8	financial	financial	ADJ
gujaf-284	714	9	performance	performance	NOUN
gujaf-284	714	10	:	:	PUNCT
gujaf-284	714	11	evidence	evidence	NOUN
gujaf-284	714	12	from	from	ADP
gujaf-284	714	13	pakistan	pakistan	PROPN
gujaf-284	714	14	.	.	PUNCT
gujaf-284	715	1	research	research	NOUN
gujaf-284	715	2	journal	journal	PROPN
gujaf-284	715	3	of	of	ADP
gujaf-284	715	4	finance	finance	NOUN
gujaf-284	715	5	and	and	CCONJ
gujaf-284	715	6	accounting	accounting	NOUN
gujaf-284	715	7	.	.	PROPN
gujaf-284	715	8	,	,	PUNCT
gujaf-284	715	9	3(9	3(9	NUM
gujaf-284	715	10	)	)	PUNCT
gujaf-284	715	11	.	.	PUNCT
gujaf-284	716	1	uremadu	uremadu	ADJ
gujaf-284	716	2	,	,	PUNCT
gujaf-284	716	3	o.	o.	PROPN
gujaf-284	716	4	s.	s.	PROPN
gujaf-284	716	5	,	,	PUNCT
gujaf-284	716	6	and	and	CCONJ
gujaf-284	716	7	onyekachi	onyekachi	VERB
gujaf-284	716	8	,	,	PUNCT
gujaf-284	716	9	o.	o.	PROPN
gujaf-284	716	10	(	(	PUNCT
gujaf-284	716	11	2018	2018	NUM
gujaf-284	716	12	)	)	PUNCT
gujaf-284	716	13	.	.	PUNCT
gujaf-284	717	1	impact	impact	NOUN
gujaf-284	717	2	of	of	ADP
gujaf-284	717	3	capital	capital	NOUN
gujaf-284	717	4	structure	structure	NOUN
gujaf-284	717	5	on	on	ADP
gujaf-284	717	6	corporate	corporate	ADJ
gujaf-284	717	7	performance	performance	NOUN
gujaf-284	717	8	in	in	ADP
gujaf-284	717	9	nigeria	nigeria	PROPN
gujaf-284	717	10	with	with	ADP
gujaf-284	717	11	special	special	ADJ
gujaf-284	717	12	focus	focus	NOUN
gujaf-284	717	13	on	on	ADP
gujaf-284	717	14	consumer	consumer	NOUN
gujaf-284	717	15	goods	good	NOUN
gujaf-284	717	16	firm	firm	ADJ
gujaf-284	717	17	sector	sector	NOUN
gujaf-284	717	18	of	of	ADP
gujaf-284	717	19	the	the	DET
gujaf-284	717	20	economy	economy	NOUN
gujaf-284	717	21	.	.	PUNCT
gujaf-284	718	1	current	current	ADJ
gujaf-284	718	2	investigation	investigation	NOUN
gujaf-284	718	3	on	on	ADP
gujaf-284	718	4	agricultural	agricultural	ADJ
gujaf-284	718	5	research	research	NOUN
gujaf-284	718	6	.	.	PUNCT
gujaf-284	719	1	uremadu	uremadu	ADJ
gujaf-284	719	2	,	,	PUNCT
gujaf-284	719	3	s.	s.	PROPN
gujaf-284	719	4	o.	o.	PROPN
gujaf-284	719	5	,	,	PUNCT
gujaf-284	719	6	&	&	CCONJ
gujaf-284	719	7	onyekachi	onyekachi	PROPN
gujaf-284	719	8	,	,	PUNCT
gujaf-284	719	9	o.	o.	PROPN
gujaf-284	719	10	(	(	PUNCT
gujaf-284	719	11	2019	2019	NUM
gujaf-284	719	12	)	)	PUNCT
gujaf-284	719	13	.	.	PUNCT
gujaf-284	720	1	impact	impact	NOUN
gujaf-284	720	2	of	of	ADP
gujaf-284	720	3	capital	capital	NOUN
gujaf-284	720	4	structure	structure	NOUN
gujaf-284	720	5	on	on	ADP
gujaf-284	720	6	corporate	corporate	ADJ
gujaf-284	720	7	performance	performance	NOUN
gujaf-284	720	8	in	in	ADP
gujaf-284	720	9	nigeria	nigeria	PROPN
gujaf-284	720	10	:	:	PUNCT
gujaf-284	720	11	a	a	DET
gujaf-284	720	12	quantitative	quantitative	ADJ
gujaf-284	720	13	study	study	NOUN
gujaf-284	720	14	of	of	ADP
gujaf-284	720	15	consumer	consumer	NOUN
gujaf-284	720	16	goods	good	NOUN
gujaf-284	720	17	sector	sector	NOUN
gujaf-284	720	18	.	.	PUNCT
gujaf-284	721	1	current	current	ADJ
gujaf-284	721	2	investigations	investigation	NOUN
gujaf-284	721	3	in	in	ADP
gujaf-284	721	4	agriculture	agriculture	NOUN
gujaf-284	721	5	and	and	CCONJ
gujaf-284	721	6	current	current	ADJ
gujaf-284	721	7	research	research	NOUN
gujaf-284	721	8	,	,	PUNCT
gujaf-284	721	9	5(4	5(4	NUM
gujaf-284	721	10	)	)	PUNCT
gujaf-284	721	11	,	,	PUNCT
gujaf-284	721	12	697–705	697–705	NUM
gujaf-284	721	13	.	.	PUNCT
gujaf-284	722	1	van	van	PROPN
gujaf-284	722	2	horne	horne	PROPN
gujaf-284	722	3	,	,	PUNCT
gujaf-284	722	4	j.	j.	PROPN
gujaf-284	722	5	c.	c.	PROPN
gujaf-284	722	6	(	(	PUNCT
gujaf-284	722	7	2005	2005	NUM
gujaf-284	722	8	)	)	PUNCT
gujaf-284	722	9	.	.	PUNCT
gujaf-284	723	1	fundamentals	fundamental	NOUN
gujaf-284	723	2	of	of	ADP
gujaf-284	723	3	financial	financial	ADJ
gujaf-284	723	4	management	management	NOUN
gujaf-284	723	5	,	,	PUNCT
gujaf-284	723	6	(	(	PUNCT
gujaf-284	723	7	6th	6th	ADJ
gujaf-284	723	8	editio	editio	NOUN
gujaf-284	723	9	)	)	PUNCT
gujaf-284	723	10	.	.	PUNCT
gujaf-284	724	1	yegon	yegon	PROPN
gujaf-284	724	2	,	,	PUNCT
gujaf-284	724	3	c.	c.	PROPN
gujaf-284	724	4	,	,	PUNCT
gujaf-284	724	5	cheruiyot	cheruiyot	NOUN
gujaf-284	724	6	,	,	PUNCT
gujaf-284	724	7	j.	j.	PROPN
gujaf-284	724	8	,	,	PUNCT
gujaf-284	724	9	sang	sing	VERB
gujaf-284	724	10	,	,	PUNCT
gujaf-284	724	11	d.	d.	PROPN
gujaf-284	724	12	j	j	PROPN
gujaf-284	724	13	&	&	CCONJ
gujaf-284	724	14	cheruiyot	cheruiyot	PROPN
gujaf-284	724	15	,	,	PUNCT
gujaf-284	724	16	d.	d.	PROPN
gujaf-284	724	17	p.	p.	PROPN
gujaf-284	724	18	(	(	PUNCT
gujaf-284	724	19	2014	2014	NUM
gujaf-284	724	20	)	)	PUNCT
gujaf-284	724	21	.	.	PUNCT
gujaf-284	725	1	ze	ze	PROPN
gujaf-284	725	2	.	.	PROPN
gujaf-284	725	3	researcj	researcj	PROPN
gujaf-284	725	4	journal	journal	PROPN
gujaf-284	725	5	of	of	ADP
gujaf-284	725	6	finance	finance	NOUN
gujaf-284	725	7	and	and	CCONJ
gujaf-284	725	8	accounting	accounting	NOUN
gujaf-284	725	9	,	,	PUNCT
gujaf-284	725	10	5(9	5(9	NUM
gujaf-284	725	11	)	)	PUNCT
gujaf-284	725	12	,	,	PUNCT
gujaf-284	725	13	152–159	152–159	NUM
gujaf-284	725	14	.	.	PUNCT