id	sid	tid	token	lemma	pos
gujaf-304	1	1	gusau	gusau	PROPN
gujaf-304	1	2	journal	journal	NOUN
gujaf-304	1	3	of	of	ADP
gujaf-304	1	4	accounting	accounting	NOUN
gujaf-304	1	5	and	and	CCONJ
gujaf-304	1	6	finance	finance	NOUN
gujaf-304	1	7	(	(	PUNCT
gujaf-304	1	8	gujaf	gujaf	NOUN
gujaf-304	1	9	)	)	PUNCT
gujaf-304	1	10	vol	vol	NOUN
gujaf-304	1	11	.	.	NOUN
gujaf-304	2	1	5	5	NUM
gujaf-304	2	2	issue	issue	NOUN
gujaf-304	2	3	1	1	NUM
gujaf-304	2	4	,	,	PUNCT
gujaf-304	2	5	april	april	PROPN
gujaf-304	2	6	,	,	PUNCT
gujaf-304	2	7	2024	2024	NUM
gujaf-304	2	8	issn	issn	X
gujaf-304	2	9	:	:	PUNCT
gujaf-304	2	10	2756	2756	NUM
gujaf-304	2	11	-	-	PUNCT
gujaf-304	2	12	665x	665x	NOUN
gujaf-304	2	13	a	a	DET
gujaf-304	2	14	publication	publication	NOUN
gujaf-304	2	15	of	of	ADP
gujaf-304	2	16	department	department	NOUN
gujaf-304	2	17	of	of	ADP
gujaf-304	2	18	accounting	accounting	NOUN
gujaf-304	2	19	and	and	CCONJ
gujaf-304	2	20	finance	finance	NOUN
gujaf-304	2	21	,	,	PUNCT
gujaf-304	2	22	faculty	faculty	NOUN
gujaf-304	2	23	of	of	ADP
gujaf-304	2	24	management	management	NOUN
gujaf-304	2	25	and	and	CCONJ
gujaf-304	2	26	social	social	ADJ
gujaf-304	2	27	sciences	science	NOUN
gujaf-304	2	28	,	,	PUNCT
gujaf-304	2	29	federal	federal	ADJ
gujaf-304	2	30	university	university	NOUN
gujaf-304	2	31	gusau	gusau	NOUN
gujaf-304	2	32	,	,	PUNCT
gujaf-304	2	33	zamfara	zamfara	PROPN
gujaf-304	2	34	state	state	PROPN
gujaf-304	2	35	-nigeria	-nigeria	PROPN
gujaf-304	2	36	gusau	gusau	ADJ
gujaf-304	2	37	journal	journal	NOUN
gujaf-304	2	38	of	of	ADP
gujaf-304	2	39	accounting	accounting	NOUN
gujaf-304	2	40	and	and	CCONJ
gujaf-304	2	41	finance	finance	NOUN
gujaf-304	2	42	,	,	PUNCT
gujaf-304	2	43	vol	vol	NOUN
gujaf-304	2	44	.	.	PROPN
gujaf-304	2	45	5	5	NUM
gujaf-304	2	46	,	,	PUNCT
gujaf-304	2	47	issue	issue	NOUN
gujaf-304	2	48	1	1	NUM
gujaf-304	2	49	,	,	PUNCT
gujaf-304	2	50	april	april	PROPN
gujaf-304	2	51	,	,	PUNCT
gujaf-304	2	52	2024	2024	NUM
gujaf-304	2	53	ii	ii	NUM
gujaf-304	2	54	©	©	PROPN
gujaf-304	2	55	department	department	PROPN
gujaf-304	2	56	of	of	ADP
gujaf-304	2	57	accounting	accounting	NOUN
gujaf-304	2	58	and	and	CCONJ
gujaf-304	2	59	finance	finance	NOUN
gujaf-304	2	60	vol	vol	NOUN
gujaf-304	2	61	.	.	PUNCT
gujaf-304	2	62	5	5	NUM
gujaf-304	2	63	issue	issue	NOUN
gujaf-304	2	64	1	1	NUM
gujaf-304	2	65	april	april	PROPN
gujaf-304	2	66	,	,	PUNCT
gujaf-304	2	67	2024	2024	NUM
gujaf-304	2	68	issn	issn	X
gujaf-304	2	69	:	:	PUNCT
gujaf-304	2	70	2756	2756	NUM
gujaf-304	2	71	-	-	PUNCT
gujaf-304	2	72	665x	665x	NOUN
gujaf-304	2	73	a	a	DET
gujaf-304	2	74	publication	publication	NOUN
gujaf-304	2	75	of	of	ADP
gujaf-304	2	76	department	department	NOUN
gujaf-304	2	77	of	of	ADP
gujaf-304	2	78	accounting	accounting	NOUN
gujaf-304	2	79	and	and	CCONJ
gujaf-304	2	80	finance	finance	NOUN
gujaf-304	2	81	,	,	PUNCT
gujaf-304	2	82	faculty	faculty	NOUN
gujaf-304	2	83	of	of	ADP
gujaf-304	2	84	management	management	NOUN
gujaf-304	2	85	and	and	CCONJ
gujaf-304	2	86	social	social	ADJ
gujaf-304	2	87	sciences	science	NOUN
gujaf-304	2	88	,	,	PUNCT
gujaf-304	2	89	federal	federal	ADJ
gujaf-304	2	90	university	university	NOUN
gujaf-304	2	91	gusau	gusau	NOUN
gujaf-304	2	92	,	,	PUNCT
gujaf-304	2	93	zamfara	zamfara	PROPN
gujaf-304	2	94	state	state	NOUN
gujaf-304	2	95	-nigeria	-nigeria	PROPN
gujaf-304	2	96	all	all	DET
gujaf-304	2	97	rights	right	NOUN
gujaf-304	2	98	reserved	reserve	VERB
gujaf-304	2	99	except	except	SCONJ
gujaf-304	2	100	for	for	ADP
gujaf-304	2	101	academic	academic	ADJ
gujaf-304	2	102	purposes	purpose	NOUN
gujaf-304	2	103	no	no	DET
gujaf-304	2	104	part	part	NOUN
gujaf-304	2	105	or	or	CCONJ
gujaf-304	2	106	whole	whole	NOUN
gujaf-304	2	107	of	of	ADP
gujaf-304	2	108	this	this	DET
gujaf-304	2	109	publication	publication	NOUN
gujaf-304	2	110	is	be	AUX
gujaf-304	2	111	allowed	allow	VERB
gujaf-304	2	112	to	to	PART
gujaf-304	2	113	be	be	AUX
gujaf-304	2	114	reproduced	reproduce	VERB
gujaf-304	2	115	,	,	PUNCT
gujaf-304	2	116	stored	store	VERB
gujaf-304	2	117	in	in	ADP
gujaf-304	2	118	a	a	DET
gujaf-304	2	119	retrieval	retrieval	NOUN
gujaf-304	2	120	system	system	NOUN
gujaf-304	2	121	or	or	CCONJ
gujaf-304	2	122	transmitted	transmit	VERB
gujaf-304	2	123	in	in	ADP
gujaf-304	2	124	any	any	DET
gujaf-304	2	125	form	form	NOUN
gujaf-304	2	126	or	or	CCONJ
gujaf-304	2	127	by	by	ADP
gujaf-304	2	128	any	any	DET
gujaf-304	2	129	means	mean	NOUN
gujaf-304	2	130	be	be	AUX
gujaf-304	2	131	it	it	PRON
gujaf-304	2	132	mechanical	mechanical	ADJ
gujaf-304	2	133	,	,	PUNCT
gujaf-304	2	134	electrical	electrical	ADJ
gujaf-304	2	135	,	,	PUNCT
gujaf-304	2	136	photocopying	photocopying	NOUN
gujaf-304	2	137	,	,	PUNCT
gujaf-304	2	138	recording	recording	NOUN
gujaf-304	2	139	or	or	CCONJ
gujaf-304	2	140	otherwise	otherwise	ADV
gujaf-304	2	141	,	,	PUNCT
gujaf-304	2	142	without	without	ADP
gujaf-304	2	143	prior	prior	ADJ
gujaf-304	2	144	permission	permission	NOUN
gujaf-304	2	145	of	of	ADP
gujaf-304	2	146	the	the	DET
gujaf-304	2	147	copyright	copyright	NOUN
gujaf-304	2	148	owner	owner	NOUN
gujaf-304	2	149	.	.	PUNCT
gujaf-304	3	1	published	publish	VERB
gujaf-304	3	2	and	and	CCONJ
gujaf-304	3	3	printed	print	VERB
gujaf-304	3	4	by	by	ADP
gujaf-304	3	5	ahmadu	ahmadu	PROPN
gujaf-304	3	6	bello	bello	PROPN
gujaf-304	3	7	university	university	NOUN
gujaf-304	3	8	press	press	NOUN
gujaf-304	3	9	limited	limit	VERB
gujaf-304	3	10	,	,	PUNCT
gujaf-304	3	11	zaria	zaria	PROPN
gujaf-304	3	12	,	,	PUNCT
gujaf-304	3	13	kaduna	kaduna	PROPN
gujaf-304	3	14	state	state	PROPN
gujaf-304	3	15	,	,	PUNCT
gujaf-304	3	16	nigeria	nigeria	PROPN
gujaf-304	3	17	.	.	PUNCT
gujaf-304	4	1	tel	tel	ADP
gujaf-304	4	2	:	:	PUNCT
gujaf-304	4	3	08065949711	08065949711	NUM
gujaf-304	4	4	e	e	NOUN
gujaf-304	4	5	-	-	NOUN
gujaf-304	4	6	mail	mail	NOUN
gujaf-304	4	7	:	:	PUNCT
gujaf-304	4	8	abupress@abu.edu.ng	abupress@abu.edu.ng	PROPN
gujaf-304	4	9	info@abupress.com.ng	info@abupress.com.ng	NOUN
gujaf-304	4	10	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-304	5	1	website	website	NOUN
gujaf-304	5	2	:	:	PUNCT
gujaf-304	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-304	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-304	5	5	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-304	5	6	gusau	gusau	ADJ
gujaf-304	5	7	journal	journal	NOUN
gujaf-304	5	8	of	of	ADP
gujaf-304	5	9	accounting	accounting	NOUN
gujaf-304	5	10	and	and	CCONJ
gujaf-304	5	11	finance	finance	NOUN
gujaf-304	5	12	,	,	PUNCT
gujaf-304	5	13	vol	vol	NOUN
gujaf-304	5	14	.	.	PROPN
gujaf-304	5	15	5	5	NUM
gujaf-304	5	16	,	,	PUNCT
gujaf-304	5	17	issue	issue	NOUN
gujaf-304	5	18	1	1	NUM
gujaf-304	5	19	,	,	PUNCT
gujaf-304	5	20	april	april	PROPN
gujaf-304	5	21	,	,	PUNCT
gujaf-304	5	22	2024	2024	NUM
gujaf-304	5	23	iii	iii	NUM
gujaf-304	5	24	editorial	editorial	PROPN
gujaf-304	5	25	board	board	NOUN
gujaf-304	5	26	editor	editor	NOUN
gujaf-304	5	27	-	-	PUNCT
gujaf-304	5	28	in	in	ADP
gujaf-304	5	29	-	-	PUNCT
gujaf-304	5	30	chief	chief	NOUN
gujaf-304	5	31	:	:	PUNCT
gujaf-304	6	1	prof	prof	PROPN
gujaf-304	6	2	.	.	PUNCT
gujaf-304	6	3	shehu	shehu	PROPN
gujaf-304	6	4	usman	usman	PROPN
gujaf-304	6	5	hassan	hassan	PROPN
gujaf-304	6	6	department	department	PROPN
gujaf-304	6	7	of	of	ADP
gujaf-304	6	8	accounting	accounting	PROPN
gujaf-304	6	9	,	,	PUNCT
gujaf-304	6	10	federal	federal	ADJ
gujaf-304	6	11	university	university	PROPN
gujaf-304	6	12	of	of	ADP
gujaf-304	6	13	kashere	kashere	PROPN
gujaf-304	6	14	,	,	PUNCT
gujaf-304	6	15	gombe	gombe	ADJ
gujaf-304	6	16	state	state	NOUN
gujaf-304	6	17	.	.	PUNCT
gujaf-304	7	1	associate	associate	NOUN
gujaf-304	7	2	editor	editor	NOUN
gujaf-304	7	3	:	:	PUNCT
gujaf-304	7	4	dr	dr	PROPN
gujaf-304	7	5	.	.	PROPN
gujaf-304	7	6	muhammad	muhammad	PROPN
gujaf-304	7	7	mustapha	mustapha	PROPN
gujaf-304	7	8	bagudo	bagudo	PROPN
gujaf-304	7	9	department	department	PROPN
gujaf-304	7	10	of	of	ADP
gujaf-304	7	11	accounting	accounting	PROPN
gujaf-304	7	12	,	,	PUNCT
gujaf-304	7	13	ahmadu	ahmadu	PROPN
gujaf-304	7	14	bello	bello	PROPN
gujaf-304	7	15	university	university	PROPN
gujaf-304	7	16	zaria	zaria	PROPN
gujaf-304	7	17	,	,	PUNCT
gujaf-304	7	18	kaduna	kaduna	PROPN
gujaf-304	7	19	state	state	PROPN
gujaf-304	7	20	.	.	PUNCT
gujaf-304	8	1	managing	manage	VERB
gujaf-304	8	2	editor	editor	NOUN
gujaf-304	8	3	:	:	PUNCT
gujaf-304	8	4	umar	umar	PROPN
gujaf-304	8	5	farouk	farouk	PROPN
gujaf-304	8	6	abdulkarim	abdulkarim	PROPN
gujaf-304	8	7	department	department	PROPN
gujaf-304	8	8	of	of	ADP
gujaf-304	8	9	accounting	accounting	NOUN
gujaf-304	8	10	and	and	CCONJ
gujaf-304	8	11	finance	finance	NOUN
gujaf-304	8	12	,	,	PUNCT
gujaf-304	8	13	federal	federal	ADJ
gujaf-304	8	14	university	university	NOUN
gujaf-304	8	15	gusau	gusau	PROPN
gujaf-304	8	16	,	,	PUNCT
gujaf-304	8	17	zamfara	zamfara	PROPN
gujaf-304	8	18	state	state	PROPN
gujaf-304	8	19	.	.	PUNCT
gujaf-304	9	1	editorial	editorial	PROPN
gujaf-304	9	2	board	board	NOUN
gujaf-304	9	3	prof.ahmad	prof.ahmad	PROPN
gujaf-304	9	4	modu	modu	PROPN
gujaf-304	9	5	kumshe	kumshe	PROPN
gujaf-304	9	6	department	department	PROPN
gujaf-304	9	7	of	of	ADP
gujaf-304	9	8	accounting	accounting	PROPN
gujaf-304	9	9	,	,	PUNCT
gujaf-304	9	10	university	university	NOUN
gujaf-304	9	11	of	of	ADP
gujaf-304	9	12	maiduguri	maiduguri	PROPN
gujaf-304	9	13	,	,	PUNCT
gujaf-304	9	14	borno	borno	PROPN
gujaf-304	9	15	state	state	PROPN
gujaf-304	9	16	.	.	PUNCT
gujaf-304	10	1	prof	prof	PROPN
gujaf-304	10	2	ugochukwu	ugochukwu	PROPN
gujaf-304	10	3	c.	c.	PROPN
gujaf-304	10	4	nzewi	nzewi	VERB
gujaf-304	10	5	department	department	PROPN
gujaf-304	10	6	of	of	ADP
gujaf-304	10	7	accounting	accounting	PROPN
gujaf-304	10	8	,	,	PUNCT
gujaf-304	10	9	paul	paul	PROPN
gujaf-304	10	10	university	university	PROPN
gujaf-304	10	11	awka	awka	NOUN
gujaf-304	10	12	,	,	PUNCT
gujaf-304	10	13	anambra	anambra	PROPN
gujaf-304	10	14	state	state	PROPN
gujaf-304	10	15	.	.	PUNCT
gujaf-304	11	1	prof	prof	PROPN
gujaf-304	11	2	kabir	kabir	PROPN
gujaf-304	11	3	tahir	tahir	PROPN
gujaf-304	11	4	hamid	hamid	PROPN
gujaf-304	11	5	department	department	PROPN
gujaf-304	11	6	of	of	ADP
gujaf-304	11	7	accounting	accounting	PROPN
gujaf-304	11	8	,	,	PUNCT
gujaf-304	11	9	bayero	bayero	PROPN
gujaf-304	11	10	university	university	PROPN
gujaf-304	11	11	,	,	PUNCT
gujaf-304	11	12	kano	kano	PROPN
gujaf-304	11	13	,	,	PUNCT
gujaf-304	11	14	kano	kano	PROPN
gujaf-304	11	15	state	state	PROPN
gujaf-304	11	16	.	.	PUNCT
gujaf-304	12	1	prof	prof	PROPN
gujaf-304	12	2	.	.	PUNCT
gujaf-304	13	1	ekoja	ekoja	PROPN
gujaf-304	13	2	b.	b.	PROPN
gujaf-304	13	3	ekoja	ekoja	PROPN
gujaf-304	13	4	department	department	PROPN
gujaf-304	13	5	of	of	ADP
gujaf-304	13	6	accounting	accounting	PROPN
gujaf-304	13	7	,	,	PUNCT
gujaf-304	13	8	university	university	PROPN
gujaf-304	13	9	of	of	ADP
gujaf-304	13	10	jos	jos	PROPN
gujaf-304	13	11	.	.	PROPN
gujaf-304	13	12	prof	prof	PROPN
gujaf-304	13	13	.	.	PUNCT
gujaf-304	14	1	clifford	clifford	PROPN
gujaf-304	14	2	ofurum	ofurum	PROPN
gujaf-304	14	3	department	department	PROPN
gujaf-304	14	4	of	of	ADP
gujaf-304	14	5	accounting	accounting	PROPN
gujaf-304	14	6	,	,	PUNCT
gujaf-304	14	7	university	university	NOUN
gujaf-304	14	8	of	of	ADP
gujaf-304	14	9	portharcourt	portharcourt	PROPN
gujaf-304	14	10	,	,	PUNCT
gujaf-304	14	11	rivers	river	NOUN
gujaf-304	14	12	state	state	PROPN
gujaf-304	14	13	.	.	PUNCT
gujaf-304	15	1	prof	prof	PROPN
gujaf-304	15	2	.	.	PUNCT
gujaf-304	16	1	ahmad	ahmad	PROPN
gujaf-304	16	2	bello	bello	PROPN
gujaf-304	16	3	dogarawa	dogarawa	PROPN
gujaf-304	16	4	department	department	PROPN
gujaf-304	16	5	of	of	ADP
gujaf-304	16	6	accounting	accounting	NOUN
gujaf-304	16	7	,	,	PUNCT
gujaf-304	16	8	ahmadu	ahmadu	PROPN
gujaf-304	16	9	bello	bello	PROPN
gujaf-304	16	10	university	university	PROPN
gujaf-304	16	11	zaria	zaria	PROPN
gujaf-304	16	12	.	.	PUNCT
gujaf-304	17	1	prof	prof	PROPN
gujaf-304	17	2	.	.	PUNCT
gujaf-304	18	1	yusuf	yusuf	PROPN
gujaf-304	18	2	.	.	PUNCT
gujaf-304	19	1	b.	b.	PROPN
gujaf-304	19	2	rahman	rahman	PROPN
gujaf-304	19	3	department	department	PROPN
gujaf-304	19	4	of	of	ADP
gujaf-304	19	5	accounting	accounting	PROPN
gujaf-304	19	6	,	,	PUNCT
gujaf-304	19	7	lagos	lagos	NOUN
gujaf-304	19	8	state	state	PROPN
gujaf-304	19	9	university	university	PROPN
gujaf-304	19	10	,	,	PUNCT
gujaf-304	19	11	lagos	lagos	NOUN
gujaf-304	19	12	state	state	NOUN
gujaf-304	19	13	.	.	PUNCT
gujaf-304	20	1	gusau	gusau	PROPN
gujaf-304	20	2	journal	journal	PROPN
gujaf-304	20	3	of	of	ADP
gujaf-304	20	4	accounting	accounting	NOUN
gujaf-304	20	5	and	and	CCONJ
gujaf-304	20	6	finance	finance	NOUN
gujaf-304	20	7	,	,	PUNCT
gujaf-304	20	8	vol	vol	NOUN
gujaf-304	20	9	.	.	PROPN
gujaf-304	20	10	5	5	NUM
gujaf-304	20	11	,	,	PUNCT
gujaf-304	20	12	issue	issue	NOUN
gujaf-304	20	13	1	1	NUM
gujaf-304	20	14	,	,	PUNCT
gujaf-304	20	15	april	april	PROPN
gujaf-304	20	16	,	,	PUNCT
gujaf-304	20	17	2024	2024	NUM
gujaf-304	20	18	iv	iv	NUM
gujaf-304	20	19	prof	prof	NOUN
gujaf-304	20	20	.	.	PUNCT
gujaf-304	21	1	suleiman	suleiman	PROPN
gujaf-304	21	2	a.	a.	PROPN
gujaf-304	21	3	s.	s.	PROPN
gujaf-304	21	4	aruwa	aruwa	PROPN
gujaf-304	21	5	department	department	PROPN
gujaf-304	21	6	of	of	ADP
gujaf-304	21	7	accounting	accounting	PROPN
gujaf-304	21	8	,	,	PUNCT
gujaf-304	21	9	nasarawa	nasarawa	PROPN
gujaf-304	21	10	state	state	PROPN
gujaf-304	21	11	university	university	PROPN
gujaf-304	21	12	,	,	PUNCT
gujaf-304	21	13	keffi	keffi	PROPN
gujaf-304	21	14	,	,	PUNCT
gujaf-304	21	15	nasarawa	nasarawa	PROPN
gujaf-304	21	16	state	state	PROPN
gujaf-304	21	17	.	.	PUNCT
gujaf-304	22	1	prof	prof	PROPN
gujaf-304	22	2	.	.	PUNCT
gujaf-304	23	1	muhammad	muhammad	PROPN
gujaf-304	23	2	junaidu	junaidu	PROPN
gujaf-304	23	3	kurawa	kurawa	PROPN
gujaf-304	23	4	department	department	PROPN
gujaf-304	23	5	of	of	ADP
gujaf-304	23	6	accounting	accounting	PROPN
gujaf-304	23	7	,	,	PUNCT
gujaf-304	23	8	bayero	bayero	PROPN
gujaf-304	23	9	university	university	PROPN
gujaf-304	23	10	kano	kano	PROPN
gujaf-304	23	11	,	,	PUNCT
gujaf-304	23	12	kano	kano	PROPN
gujaf-304	23	13	state	state	PROPN
gujaf-304	23	14	.	.	PUNCT
gujaf-304	24	1	prof	prof	PROPN
gujaf-304	24	2	.	.	PUNCT
gujaf-304	25	1	muhammad	muhammad	PROPN
gujaf-304	25	2	habibu	habibu	ADJ
gujaf-304	25	3	sabari	sabari	PROPN
gujaf-304	25	4	department	department	PROPN
gujaf-304	25	5	of	of	ADP
gujaf-304	25	6	accounting	accounting	NOUN
gujaf-304	25	7	,	,	PUNCT
gujaf-304	25	8	ahmadu	ahmadu	PROPN
gujaf-304	25	9	bello	bello	PROPN
gujaf-304	25	10	university	university	PROPN
gujaf-304	25	11	,	,	PUNCT
gujaf-304	25	12	zaria	zaria	PROPN
gujaf-304	25	13	.	.	PUNCT
gujaf-304	25	14	prof	prof	PROPN
gujaf-304	25	15	.	.	PUNCT
gujaf-304	26	1	okpanachi	okpanachi	PROPN
gujaf-304	26	2	joshua	joshua	PROPN
gujaf-304	26	3	department	department	PROPN
gujaf-304	26	4	of	of	ADP
gujaf-304	26	5	accounting	accounting	NOUN
gujaf-304	26	6	and	and	CCONJ
gujaf-304	26	7	management	management	NOUN
gujaf-304	26	8	,	,	PUNCT
gujaf-304	26	9	nigerian	nigerian	ADJ
gujaf-304	26	10	defence	defence	PROPN
gujaf-304	26	11	academy	academy	PROPN
gujaf-304	26	12	,	,	PUNCT
gujaf-304	26	13	kaduna	kaduna	PROPN
gujaf-304	26	14	.	.	PROPN
gujaf-304	26	15	prof	prof	PROPN
gujaf-304	26	16	.	.	PUNCT
gujaf-304	27	1	hassan	hassan	PROPN
gujaf-304	27	2	ibrahim	ibrahim	PROPN
gujaf-304	27	3	department	department	PROPN
gujaf-304	27	4	of	of	ADP
gujaf-304	27	5	accounting	accounting	PROPN
gujaf-304	27	6	,	,	PUNCT
gujaf-304	27	7	ibb	ibb	NOUN
gujaf-304	27	8	university	university	NOUN
gujaf-304	27	9	,	,	PUNCT
gujaf-304	27	10	lapai	lapai	NOUN
gujaf-304	27	11	,	,	PUNCT
gujaf-304	27	12	niger	niger	NOUN
gujaf-304	27	13	state	state	NOUN
gujaf-304	27	14	.	.	PUNCT
gujaf-304	28	1	prof	prof	PROPN
gujaf-304	28	2	.	.	PUNCT
gujaf-304	29	1	ifeoma	ifeoma	PROPN
gujaf-304	29	2	mary	mary	PROPN
gujaf-304	29	3	okwo	okwo	PROPN
gujaf-304	29	4	department	department	PROPN
gujaf-304	29	5	of	of	ADP
gujaf-304	29	6	accounting	accounting	PROPN
gujaf-304	29	7	,	,	PUNCT
gujaf-304	29	8	enugu	enugu	PROPN
gujaf-304	29	9	state	state	PROPN
gujaf-304	29	10	university	university	PROPN
gujaf-304	29	11	of	of	ADP
gujaf-304	29	12	science	science	NOUN
gujaf-304	29	13	and	and	CCONJ
gujaf-304	29	14	technology	technology	NOUN
gujaf-304	29	15	,	,	PUNCT
gujaf-304	29	16	enugu	enugu	PROPN
gujaf-304	29	17	state	state	PROPN
gujaf-304	29	18	.	.	PUNCT
gujaf-304	30	1	prof	prof	PROPN
gujaf-304	30	2	.	.	PROPN
gujaf-304	31	1	aminu	aminu	PROPN
gujaf-304	31	2	isah	isah	PROPN
gujaf-304	31	3	department	department	PROPN
gujaf-304	31	4	of	of	ADP
gujaf-304	31	5	accounting	accounting	PROPN
gujaf-304	31	6	,	,	PUNCT
gujaf-304	31	7	bayero	bayero	PROPN
gujaf-304	31	8	university	university	PROPN
gujaf-304	31	9	,	,	PUNCT
gujaf-304	31	10	kano	kano	PROPN
gujaf-304	31	11	,	,	PUNCT
gujaf-304	31	12	kano	kano	PROPN
gujaf-304	31	13	state	state	PROPN
gujaf-304	31	14	.	.	PUNCT
gujaf-304	32	1	prof	prof	PROPN
gujaf-304	32	2	.	.	PUNCT
gujaf-304	33	1	ahmadu	ahmadu	PROPN
gujaf-304	33	2	bello	bello	PROPN
gujaf-304	33	3	department	department	PROPN
gujaf-304	33	4	of	of	ADP
gujaf-304	33	5	accounting	accounting	NOUN
gujaf-304	33	6	,	,	PUNCT
gujaf-304	33	7	ahmadu	ahmadu	PROPN
gujaf-304	33	8	bello	bello	PROPN
gujaf-304	33	9	university	university	PROPN
gujaf-304	33	10	,	,	PUNCT
gujaf-304	33	11	zaria	zaria	PROPN
gujaf-304	33	12	.	.	PUNCT
gujaf-304	34	1	prof	prof	PROPN
gujaf-304	34	2	.	.	PUNCT
gujaf-304	35	1	musa	musa	PROPN
gujaf-304	35	2	yelwa	yelwa	PROPN
gujaf-304	35	3	abubakar	abubakar	PROPN
gujaf-304	35	4	department	department	PROPN
gujaf-304	35	5	of	of	ADP
gujaf-304	35	6	accounting	accounting	PROPN
gujaf-304	35	7	,	,	PUNCT
gujaf-304	35	8	usmanu	usmanu	PROPN
gujaf-304	35	9	danfodiyo	danfodiyo	PROPN
gujaf-304	35	10	university	university	PROPN
gujaf-304	35	11	,	,	PUNCT
gujaf-304	35	12	sokoto	sokoto	PROPN
gujaf-304	35	13	state	state	PROPN
gujaf-304	35	14	.	.	PUNCT
gujaf-304	36	1	prof	prof	PROPN
gujaf-304	36	2	.	.	PUNCT
gujaf-304	37	1	salisu	salisu	PROPN
gujaf-304	37	2	abubakar	abubakar	PROPN
gujaf-304	37	3	department	department	PROPN
gujaf-304	37	4	of	of	ADP
gujaf-304	37	5	accounting	accounting	NOUN
gujaf-304	37	6	,	,	PUNCT
gujaf-304	37	7	ahmadu	ahmadu	PROPN
gujaf-304	37	8	bello	bello	PROPN
gujaf-304	37	9	university	university	PROPN
gujaf-304	37	10	zaria	zaria	PROPN
gujaf-304	37	11	,	,	PUNCT
gujaf-304	37	12	kaduna	kaduna	PROPN
gujaf-304	37	13	state	state	PROPN
gujaf-304	37	14	.	.	PUNCT
gujaf-304	38	1	prof	prof	PROPN
gujaf-304	38	2	.	.	PUNCT
gujaf-304	39	1	sunusi	sunusi	PROPN
gujaf-304	39	2	sa'ad	sa'ad	PROPN
gujaf-304	39	3	ahmad	ahmad	PROPN
gujaf-304	39	4	department	department	PROPN
gujaf-304	39	5	of	of	ADP
gujaf-304	39	6	accounting	accounting	PROPN
gujaf-304	39	7	,	,	PUNCT
gujaf-304	39	8	federal	federal	ADJ
gujaf-304	39	9	university	university	NOUN
gujaf-304	39	10	dutse	dutse	NOUN
gujaf-304	39	11	,	,	PUNCT
gujaf-304	39	12	jigawa	jigawa	PROPN
gujaf-304	39	13	state	state	PROPN
gujaf-304	39	14	.	.	PUNCT
gujaf-304	40	1	prof	prof	PROPN
gujaf-304	40	2	.	.	PUNCT
gujaf-304	41	1	isaq	isaq	PROPN
gujaf-304	41	2	alhaji	alhaji	PROPN
gujaf-304	41	3	samaila	samaila	PROPN
gujaf-304	41	4	department	department	PROPN
gujaf-304	41	5	of	of	ADP
gujaf-304	41	6	accounting	accounting	PROPN
gujaf-304	41	7	,	,	PUNCT
gujaf-304	41	8	bayero	bayero	PROPN
gujaf-304	41	9	university	university	NOUN
gujaf-304	41	10	,	,	PUNCT
gujaf-304	41	11	kano	kano	PROPN
gujaf-304	41	12	state	state	PROPN
gujaf-304	41	13	.	.	PUNCT
gujaf-304	42	1	gusau	gusau	PROPN
gujaf-304	42	2	journal	journal	PROPN
gujaf-304	42	3	of	of	ADP
gujaf-304	42	4	accounting	accounting	NOUN
gujaf-304	42	5	and	and	CCONJ
gujaf-304	42	6	finance	finance	NOUN
gujaf-304	42	7	,	,	PUNCT
gujaf-304	42	8	vol	vol	NOUN
gujaf-304	42	9	.	.	PROPN
gujaf-304	42	10	5	5	NUM
gujaf-304	42	11	,	,	PUNCT
gujaf-304	42	12	issue	issue	NOUN
gujaf-304	42	13	1	1	NUM
gujaf-304	42	14	,	,	PUNCT
gujaf-304	42	15	april	april	PROPN
gujaf-304	42	16	,	,	PUNCT
gujaf-304	42	17	2024	2024	NUM
gujaf-304	42	18	v	v	ADP
gujaf-304	42	19	dr	dr	PROPN
gujaf-304	42	20	.	.	PROPN
gujaf-304	42	21	fatima	fatima	PROPN
gujaf-304	42	22	alfa	alfa	PROPN
gujaf-304	42	23	department	department	PROPN
gujaf-304	42	24	of	of	ADP
gujaf-304	42	25	accounting	accounting	PROPN
gujaf-304	42	26	,	,	PUNCT
gujaf-304	42	27	university	university	NOUN
gujaf-304	42	28	of	of	ADP
gujaf-304	42	29	maiduguri	maiduguri	PROPN
gujaf-304	42	30	,	,	PUNCT
gujaf-304	42	31	borno	borno	PROPN
gujaf-304	42	32	state	state	PROPN
gujaf-304	42	33	.	.	PUNCT
gujaf-304	43	1	dr	dr	PROPN
gujaf-304	43	2	.	.	PROPN
gujaf-304	43	3	nasiru	nasiru	PROPN
gujaf-304	43	4	a.	a.	PROPN
gujaf-304	43	5	ka’oje	ka’oje	PROPN
gujaf-304	43	6	department	department	PROPN
gujaf-304	43	7	of	of	ADP
gujaf-304	43	8	accounting	accounting	PROPN
gujaf-304	43	9	,	,	PUNCT
gujaf-304	43	10	usmanu	usmanu	PROPN
gujaf-304	43	11	danfodiyo	danfodiyo	PROPN
gujaf-304	43	12	university	university	PROPN
gujaf-304	43	13	sokoto	sokoto	PROPN
gujaf-304	43	14	state	state	PROPN
gujaf-304	43	15	.	.	PUNCT
gujaf-304	44	1	dr	dr	PROPN
gujaf-304	44	2	.	.	PROPN
gujaf-304	44	3	aminu	aminu	PROPN
gujaf-304	44	4	abdullahi	abdullahi	PROPN
gujaf-304	44	5	department	department	PROPN
gujaf-304	44	6	of	of	ADP
gujaf-304	44	7	accounting	accounting	PROPN
gujaf-304	44	8	,	,	PUNCT
gujaf-304	44	9	usmanu	usmanu	PROPN
gujaf-304	44	10	danfodiyo	danfodiyo	PROPN
gujaf-304	44	11	university	university	PROPN
gujaf-304	44	12	sokoto	sokoto	PROPN
gujaf-304	44	13	,	,	PUNCT
gujaf-304	44	14	state	state	PROPN
gujaf-304	44	15	.	.	PUNCT
gujaf-304	45	1	dr	dr	PROPN
gujaf-304	45	2	.	.	PROPN
gujaf-304	45	3	onipeadebenege	onipeadebenege	PROPN
gujaf-304	45	4	yahaya	yahaya	PROPN
gujaf-304	45	5	department	department	PROPN
gujaf-304	45	6	of	of	ADP
gujaf-304	45	7	accounting	accounting	PROPN
gujaf-304	45	8	,	,	PUNCT
gujaf-304	45	9	nigerian	nigerian	ADJ
gujaf-304	45	10	defence	defence	PROPN
gujaf-304	45	11	academy	academy	PROPN
gujaf-304	45	12	,	,	PUNCT
gujaf-304	45	13	kaduna	kaduna	PROPN
gujaf-304	45	14	state	state	PROPN
gujaf-304	45	15	.	.	PUNCT
gujaf-304	46	1	dr	dr	PROPN
gujaf-304	46	2	.	.	PROPN
gujaf-304	46	3	saidu	saidu	PROPN
gujaf-304	46	4	adamu	adamu	PROPN
gujaf-304	46	5	department	department	PROPN
gujaf-304	46	6	of	of	ADP
gujaf-304	46	7	accounting	accounting	PROPN
gujaf-304	46	8	,	,	PUNCT
gujaf-304	46	9	federal	federal	ADJ
gujaf-304	46	10	university	university	PROPN
gujaf-304	46	11	of	of	ADP
gujaf-304	46	12	kashere	kashere	PROPN
gujaf-304	46	13	,	,	PUNCT
gujaf-304	46	14	gombe	gombe	ADJ
gujaf-304	46	15	state	state	NOUN
gujaf-304	46	16	.	.	PUNCT
gujaf-304	47	1	dr	dr	PROPN
gujaf-304	47	2	.	.	PROPN
gujaf-304	47	3	nasiru	nasiru	PROPN
gujaf-304	47	4	yunusa	yunusa	PROPN
gujaf-304	47	5	department	department	PROPN
gujaf-304	47	6	of	of	ADP
gujaf-304	47	7	accounting	accounting	NOUN
gujaf-304	47	8	,	,	PUNCT
gujaf-304	47	9	ahmadu	ahmadu	PROPN
gujaf-304	47	10	bello	bello	PROPN
gujaf-304	47	11	university	university	PROPN
gujaf-304	47	12	zaria	zaria	PROPN
gujaf-304	47	13	.	.	PUNCT
gujaf-304	48	1	dr	dr	PROPN
gujaf-304	48	2	.	.	PROPN
gujaf-304	48	3	aisha	aisha	PROPN
gujaf-304	48	4	nuhu	nuhu	PROPN
gujaf-304	48	5	muhammad	muhammad	PROPN
gujaf-304	48	6	department	department	PROPN
gujaf-304	48	7	of	of	ADP
gujaf-304	48	8	accounting	accounting	PROPN
gujaf-304	48	9	,	,	PUNCT
gujaf-304	48	10	ahmadu	ahmadu	PROPN
gujaf-304	48	11	bello	bello	PROPN
gujaf-304	48	12	university	university	PROPN
gujaf-304	48	13	zaria	zaria	PROPN
gujaf-304	48	14	.	.	PUNCT
gujaf-304	49	1	dr	dr	PROPN
gujaf-304	49	2	.	.	PROPN
gujaf-304	49	3	lawal	lawal	PROPN
gujaf-304	49	4	muhammad	muhammad	PROPN
gujaf-304	49	5	department	department	PROPN
gujaf-304	49	6	of	of	ADP
gujaf-304	49	7	accounting	accounting	PROPN
gujaf-304	49	8	,	,	PUNCT
gujaf-304	49	9	ahmadu	ahmadu	PROPN
gujaf-304	49	10	bello	bello	PROPN
gujaf-304	49	11	university	university	PROPN
gujaf-304	49	12	zaria	zaria	PROPN
gujaf-304	49	13	.	.	PUNCT
gujaf-304	50	1	dr	dr	PROPN
gujaf-304	50	2	.	.	PROPN
gujaf-304	50	3	farouk	farouk	PROPN
gujaf-304	50	4	adeza	adeza	PROPN
gujaf-304	50	5	school	school	NOUN
gujaf-304	50	6	of	of	ADP
gujaf-304	50	7	business	business	NOUN
gujaf-304	50	8	and	and	CCONJ
gujaf-304	50	9	entrepreneurship	entrepreneurship	NOUN
gujaf-304	50	10	,	,	PUNCT
gujaf-304	50	11	american	american	PROPN
gujaf-304	50	12	university	university	PROPN
gujaf-304	50	13	of	of	ADP
gujaf-304	50	14	nigeria	nigeria	PROPN
gujaf-304	50	15	,	,	PUNCT
gujaf-304	50	16	yola	yola	PROPN
gujaf-304	50	17	.	.	PUNCT
gujaf-304	51	1	dr	dr	PROPN
gujaf-304	51	2	.	.	PROPN
gujaf-304	51	3	bashir	bashir	PROPN
gujaf-304	51	4	umar	umar	PROPN
gujaf-304	51	5	farouk	farouk	PROPN
gujaf-304	51	6	department	department	PROPN
gujaf-304	51	7	of	of	ADP
gujaf-304	51	8	economics	economic	NOUN
gujaf-304	51	9	,	,	PUNCT
gujaf-304	51	10	federal	federal	ADJ
gujaf-304	51	11	university	university	NOUN
gujaf-304	51	12	gusau	gusau	PROPN
gujaf-304	51	13	,	,	PUNCT
gujaf-304	51	14	zamfara	zamfara	PROPN
gujaf-304	51	15	state	state	PROPN
gujaf-304	51	16	.	.	PUNCT
gujaf-304	52	1	dr	dr	PROPN
gujaf-304	52	2	emmanuel	emmanuel	PROPN
gujaf-304	52	3	omokhuale	omokhuale	PROPN
gujaf-304	52	4	department	department	PROPN
gujaf-304	52	5	of	of	ADP
gujaf-304	52	6	mathematics	mathematics	PROPN
gujaf-304	52	7	,	,	PUNCT
gujaf-304	52	8	federal	federal	ADJ
gujaf-304	52	9	university	university	NOUN
gujaf-304	52	10	gusau	gusau	NOUN
gujaf-304	52	11	,	,	PUNCT
gujaf-304	52	12	zamfara	zamfara	PROPN
gujaf-304	52	13	.	.	PUNCT
gujaf-304	53	1	state	state	PROPN
gujaf-304	53	2	gusau	gusau	PROPN
gujaf-304	53	3	journal	journal	PROPN
gujaf-304	53	4	of	of	ADP
gujaf-304	53	5	accounting	accounting	NOUN
gujaf-304	53	6	and	and	CCONJ
gujaf-304	53	7	finance	finance	NOUN
gujaf-304	53	8	,	,	PUNCT
gujaf-304	53	9	vol	vol	NOUN
gujaf-304	53	10	.	.	PROPN
gujaf-304	53	11	5	5	NUM
gujaf-304	53	12	,	,	PUNCT
gujaf-304	53	13	issue	issue	NOUN
gujaf-304	53	14	1	1	NUM
gujaf-304	53	15	,	,	PUNCT
gujaf-304	53	16	april	april	PROPN
gujaf-304	53	17	,	,	PUNCT
gujaf-304	53	18	2024	2024	NUM
gujaf-304	53	19	vi	vi	PROPN
gujaf-304	53	20	advisory	advisory	NOUN
gujaf-304	53	21	board	board	NOUN
gujaf-304	53	22	members	member	NOUN
gujaf-304	53	23	prof	prof	PROPN
gujaf-304	53	24	.	.	PUNCT
gujaf-304	54	1	kabiru	kabiru	PROPN
gujaf-304	54	2	isah	isah	PROPN
gujaf-304	54	3	dandago	dandago	PROPN
gujaf-304	54	4	,	,	PUNCT
gujaf-304	54	5	bayero	bayero	PROPN
gujaf-304	54	6	university	university	PROPN
gujaf-304	54	7	kano	kano	PROPN
gujaf-304	54	8	,	,	PUNCT
gujaf-304	54	9	kano	kano	PROPN
gujaf-304	54	10	state	state	PROPN
gujaf-304	54	11	.	.	PUNCT
gujaf-304	55	1	prof	prof	PROPN
gujaf-304	55	2	a	a	DET
gujaf-304	55	3	m	m	NOUN
gujaf-304	55	4	bashir	bashir	NOUN
gujaf-304	55	5	,	,	PUNCT
gujaf-304	55	6	usmanu	usmanu	PROPN
gujaf-304	55	7	danfodiyo	danfodiyo	PROPN
gujaf-304	55	8	university	university	PROPN
gujaf-304	55	9	sokoto	sokoto	PROPN
gujaf-304	55	10	,	,	PUNCT
gujaf-304	55	11	sokoto	sokoto	PROPN
gujaf-304	55	12	state	state	PROPN
gujaf-304	55	13	.	.	PUNCT
gujaf-304	56	1	prof	prof	PROPN
gujaf-304	56	2	.	.	PUNCT
gujaf-304	57	1	muhammad	muhammad	PROPN
gujaf-304	57	2	tanko	tanko	PROPN
gujaf-304	57	3	,	,	PUNCT
gujaf-304	57	4	kaduna	kaduna	PROPN
gujaf-304	57	5	state	state	PROPN
gujaf-304	57	6	university	university	PROPN
gujaf-304	57	7	,	,	PUNCT
gujaf-304	57	8	kaduna	kaduna	PROPN
gujaf-304	57	9	.	.	PROPN
gujaf-304	57	10	prof	prof	PROPN
gujaf-304	57	11	.	.	PUNCT
gujaf-304	57	12	bayero	bayero	PROPN
gujaf-304	58	1	a	a	DET
gujaf-304	58	2	m	m	NOUN
gujaf-304	58	3	sabir	sabir	NOUN
gujaf-304	58	4	,	,	PUNCT
gujaf-304	58	5	usmanu	usmanu	PROPN
gujaf-304	58	6	danfodiyo	danfodiyo	PROPN
gujaf-304	58	7	university	university	PROPN
gujaf-304	58	8	sokoto	sokoto	PROPN
gujaf-304	58	9	,	,	PUNCT
gujaf-304	58	10	sokoto	sokoto	PROPN
gujaf-304	58	11	state	state	PROPN
gujaf-304	58	12	.	.	PUNCT
gujaf-304	59	1	prof	prof	PROPN
gujaf-304	59	2	.	.	PUNCT
gujaf-304	60	1	aliyu	aliyu	PROPN
gujaf-304	60	2	sulaiman	sulaiman	PROPN
gujaf-304	60	3	kantudu	kantudu	PROPN
gujaf-304	60	4	,	,	PUNCT
gujaf-304	60	5	bayero	bayero	PROPN
gujaf-304	60	6	university	university	PROPN
gujaf-304	60	7	kano	kano	PROPN
gujaf-304	60	8	,	,	PUNCT
gujaf-304	60	9	kano	kano	PROPN
gujaf-304	60	10	state	state	PROPN
gujaf-304	60	11	.	.	PUNCT
gujaf-304	61	1	editorial	editorial	PROPN
gujaf-304	61	2	secretary	secretary	PROPN
gujaf-304	61	3	yazid	yazid	PROPN
gujaf-304	61	4	kabir	kabir	PROPN
gujaf-304	61	5	ibrahim	ibrahim	PROPN
gujaf-304	61	6	department	department	PROPN
gujaf-304	61	7	of	of	ADP
gujaf-304	61	8	accounting	accounting	NOUN
gujaf-304	61	9	and	and	CCONJ
gujaf-304	61	10	finance	finance	NOUN
gujaf-304	61	11	,	,	PUNCT
gujaf-304	61	12	federal	federal	ADJ
gujaf-304	61	13	university	university	NOUN
gujaf-304	61	14	gusau	gusau	PROPN
gujaf-304	61	15	,	,	PUNCT
gujaf-304	61	16	zamfara	zamfara	PROPN
gujaf-304	61	17	state	state	PROPN
gujaf-304	61	18	.	.	PUNCT
gujaf-304	62	1	gusau	gusau	PROPN
gujaf-304	62	2	journal	journal	PROPN
gujaf-304	62	3	of	of	ADP
gujaf-304	62	4	accounting	accounting	NOUN
gujaf-304	62	5	and	and	CCONJ
gujaf-304	62	6	finance	finance	NOUN
gujaf-304	62	7	,	,	PUNCT
gujaf-304	62	8	vol	vol	NOUN
gujaf-304	62	9	.	.	PROPN
gujaf-304	62	10	5	5	NUM
gujaf-304	62	11	,	,	PUNCT
gujaf-304	62	12	issue	issue	NOUN
gujaf-304	62	13	1	1	NUM
gujaf-304	62	14	,	,	PUNCT
gujaf-304	62	15	april	april	PROPN
gujaf-304	62	16	,	,	PUNCT
gujaf-304	62	17	2024	2024	NUM
gujaf-304	62	18	vii	vii	NOUN
gujaf-304	62	19	call	call	NOUN
gujaf-304	62	20	for	for	ADP
gujaf-304	62	21	papers	paper	NOUN
gujaf-304	62	22	the	the	DET
gujaf-304	62	23	editorial	editorial	ADJ
gujaf-304	62	24	board	board	NOUN
gujaf-304	62	25	of	of	ADP
gujaf-304	62	26	gusau	gusau	PROPN
gujaf-304	62	27	journal	journal	PROPN
gujaf-304	62	28	of	of	ADP
gujaf-304	62	29	accounting	accounting	NOUN
gujaf-304	62	30	and	and	CCONJ
gujaf-304	62	31	finance	finance	NOUN
gujaf-304	62	32	(	(	PUNCT
gujaf-304	62	33	gujaf	gujaf	NOUN
gujaf-304	62	34	)	)	PUNCT
gujaf-304	62	35	is	be	AUX
gujaf-304	62	36	hereby	hereby	ADV
gujaf-304	62	37	inviting	invite	VERB
gujaf-304	62	38	authors	author	NOUN
gujaf-304	62	39	to	to	PART
gujaf-304	62	40	submit	submit	VERB
gujaf-304	62	41	their	their	PRON
gujaf-304	62	42	unpublished	unpublished	ADJ
gujaf-304	62	43	manuscript	manuscript	NOUN
gujaf-304	62	44	for	for	ADP
gujaf-304	62	45	publication	publication	NOUN
gujaf-304	62	46	.	.	PUNCT
gujaf-304	63	1	the	the	DET
gujaf-304	63	2	journal	journal	NOUN
gujaf-304	63	3	is	be	AUX
gujaf-304	63	4	published	publish	VERB
gujaf-304	63	5	in	in	ADP
gujaf-304	63	6	two	two	NUM
gujaf-304	63	7	issues	issue	NOUN
gujaf-304	63	8	of	of	ADP
gujaf-304	63	9	april	april	PROPN
gujaf-304	63	10	and	and	CCONJ
gujaf-304	63	11	october	october	PROPN
gujaf-304	63	12	annually	annually	ADV
gujaf-304	63	13	.	.	PUNCT
gujaf-304	64	1	gujaf	gujaf	NOUN
gujaf-304	64	2	is	be	AUX
gujaf-304	64	3	a	a	DET
gujaf-304	64	4	double	double	ADJ
gujaf-304	64	5	-	-	PUNCT
gujaf-304	64	6	blind	blind	ADJ
gujaf-304	64	7	peer	peer	NOUN
gujaf-304	64	8	reviewed	review	VERB
gujaf-304	64	9	journal	journal	NOUN
gujaf-304	64	10	published	publish	VERB
gujaf-304	64	11	by	by	ADP
gujaf-304	64	12	the	the	DET
gujaf-304	64	13	department	department	NOUN
gujaf-304	64	14	of	of	ADP
gujaf-304	64	15	accounting	accounting	NOUN
gujaf-304	64	16	and	and	CCONJ
gujaf-304	64	17	finance	finance	NOUN
gujaf-304	64	18	,	,	PUNCT
gujaf-304	64	19	faculty	faculty	NOUN
gujaf-304	64	20	of	of	ADP
gujaf-304	64	21	management	management	NOUN
gujaf-304	64	22	and	and	CCONJ
gujaf-304	64	23	social	social	ADJ
gujaf-304	64	24	sciences	science	NOUN
gujaf-304	64	25	,	,	PUNCT
gujaf-304	64	26	federal	federal	ADJ
gujaf-304	64	27	university	university	NOUN
gujaf-304	64	28	gusau	gusau	NOUN
gujaf-304	64	29	,	,	PUNCT
gujaf-304	64	30	zamfara	zamfara	PROPN
gujaf-304	64	31	state	state	PROPN
gujaf-304	64	32	nigeria	nigeria	PROPN
gujaf-304	64	33	the	the	DET
gujaf-304	64	34	journal	journal	PROPN
gujaf-304	64	35	accepts	accept	VERB
gujaf-304	64	36	papers	paper	NOUN
gujaf-304	64	37	in	in	ADP
gujaf-304	64	38	all	all	DET
gujaf-304	64	39	areas	area	NOUN
gujaf-304	64	40	of	of	ADP
gujaf-304	64	41	accounting	accounting	NOUN
gujaf-304	64	42	and	and	CCONJ
gujaf-304	64	43	finance	finance	NOUN
gujaf-304	64	44	for	for	ADP
gujaf-304	64	45	publication	publication	NOUN
gujaf-304	64	46	which	which	PRON
gujaf-304	64	47	include	include	VERB
gujaf-304	64	48	:	:	PUNCT
gujaf-304	64	49	accounting	accounting	NOUN
gujaf-304	64	50	standards	standard	NOUN
gujaf-304	64	51	,	,	PUNCT
gujaf-304	64	52	accounting	account	VERB
gujaf-304	64	53	information	information	NOUN
gujaf-304	64	54	system	system	NOUN
gujaf-304	64	55	,	,	PUNCT
gujaf-304	64	56	financial	financial	ADJ
gujaf-304	64	57	reporting	reporting	NOUN
gujaf-304	64	58	,	,	PUNCT
gujaf-304	64	59	earnings	earning	NOUN
gujaf-304	64	60	management	management	NOUN
gujaf-304	64	61	,	,	PUNCT
gujaf-304	64	62	,	,	PUNCT
gujaf-304	64	63	auditing	auditing	NOUN
gujaf-304	64	64	and	and	CCONJ
gujaf-304	64	65	investigation	investigation	NOUN
gujaf-304	64	66	,	,	PUNCT
gujaf-304	64	67	auditing	auditing	NOUN
gujaf-304	64	68	and	and	CCONJ
gujaf-304	64	69	standards	standard	NOUN
gujaf-304	64	70	,	,	PUNCT
gujaf-304	64	71	public	public	ADJ
gujaf-304	64	72	sector	sector	NOUN
gujaf-304	64	73	accounting	accounting	NOUN
gujaf-304	64	74	and	and	CCONJ
gujaf-304	64	75	auditing	auditing	NOUN
gujaf-304	64	76	,	,	PUNCT
gujaf-304	64	77	taxation	taxation	NOUN
gujaf-304	64	78	and	and	CCONJ
gujaf-304	64	79	revenue	revenue	NOUN
gujaf-304	64	80	administration	administration	NOUN
gujaf-304	64	81	,	,	PUNCT
gujaf-304	64	82	corporate	corporate	ADJ
gujaf-304	64	83	governance	governance	NOUN
gujaf-304	64	84	issues	issue	NOUN
gujaf-304	64	85	,	,	PUNCT
gujaf-304	64	86	corporate	corporate	ADJ
gujaf-304	64	87	social	social	ADJ
gujaf-304	64	88	responsibility	responsibility	NOUN
gujaf-304	64	89	,	,	PUNCT
gujaf-304	64	90	sustainability	sustainability	NOUN
gujaf-304	64	91	and	and	CCONJ
gujaf-304	64	92	environmental	environmental	ADJ
gujaf-304	64	93	reporting	reporting	NOUN
gujaf-304	64	94	issue	issue	NOUN
gujaf-304	64	95	,	,	PUNCT
gujaf-304	64	96	information	information	NOUN
gujaf-304	64	97	and	and	CCONJ
gujaf-304	64	98	communication	communication	NOUN
gujaf-304	64	99	technology	technology	NOUN
gujaf-304	64	100	issues	issue	NOUN
gujaf-304	64	101	,	,	PUNCT
gujaf-304	64	102	bankruptcy	bankruptcy	NOUN
gujaf-304	64	103	prediction	prediction	NOUN
gujaf-304	64	104	,	,	PUNCT
gujaf-304	64	105	corporate	corporate	ADJ
gujaf-304	64	106	finance	finance	NOUN
gujaf-304	64	107	,	,	PUNCT
gujaf-304	64	108	personal	personal	ADJ
gujaf-304	64	109	finance	finance	NOUN
gujaf-304	64	110	,	,	PUNCT
gujaf-304	64	111	merger	merger	NOUN
gujaf-304	64	112	and	and	CCONJ
gujaf-304	64	113	acquisitions	acquisition	NOUN
gujaf-304	64	114	,	,	PUNCT
gujaf-304	64	115	capital	capital	NOUN
gujaf-304	64	116	structure	structure	NOUN
gujaf-304	64	117	,	,	PUNCT
gujaf-304	64	118	working	work	VERB
gujaf-304	64	119	capital	capital	NOUN
gujaf-304	64	120	management	management	NOUN
gujaf-304	64	121	,	,	PUNCT
gujaf-304	64	122	enterprises	enterprise	NOUN
gujaf-304	64	123	risk	risk	NOUN
gujaf-304	64	124	management	management	NOUN
gujaf-304	64	125	,	,	PUNCT
gujaf-304	64	126	entrepreneurship	entrepreneurship	NOUN
gujaf-304	64	127	,	,	PUNCT
gujaf-304	64	128	international	international	ADJ
gujaf-304	64	129	business	business	NOUN
gujaf-304	64	130	accounting	accounting	NOUN
gujaf-304	64	131	and	and	CCONJ
gujaf-304	64	132	finance	finance	NOUN
gujaf-304	64	133	,	,	PUNCT
gujaf-304	64	134	banking	banking	NOUN
gujaf-304	64	135	crises	crisis	NOUN
gujaf-304	64	136	,	,	PUNCT
gujaf-304	64	137	bank	bank	NOUN
gujaf-304	64	138	’s	’s	PART
gujaf-304	64	139	profitability	profitability	NOUN
gujaf-304	64	140	,	,	PUNCT
gujaf-304	64	141	risk	risk	NOUN
gujaf-304	64	142	and	and	CCONJ
gujaf-304	64	143	insurance	insurance	NOUN
gujaf-304	64	144	issue	issue	NOUN
gujaf-304	64	145	,	,	PUNCT
gujaf-304	64	146	islamic	islamic	ADJ
gujaf-304	64	147	finance	finance	NOUN
gujaf-304	64	148	,	,	PUNCT
gujaf-304	64	149	conventional	conventional	ADJ
gujaf-304	64	150	and	and	CCONJ
gujaf-304	64	151	islamic	islamic	ADJ
gujaf-304	64	152	banks	bank	NOUN
gujaf-304	64	153	and	and	CCONJ
gujaf-304	64	154	so	so	ADV
gujaf-304	64	155	forth	forth	ADV
gujaf-304	64	156	.	.	PUNCT
gujaf-304	65	1	guidelines	guideline	NOUN
gujaf-304	65	2	for	for	ADP
gujaf-304	65	3	submission	submission	NOUN
gujaf-304	65	4	and	and	CCONJ
gujaf-304	65	5	manuscript	manuscript	NOUN
gujaf-304	65	6	format	format	VERB
gujaf-304	65	7	the	the	DET
gujaf-304	65	8	submission	submission	NOUN
gujaf-304	65	9	language	language	NOUN
gujaf-304	65	10	is	be	AUX
gujaf-304	65	11	english	english	PROPN
gujaf-304	65	12	and	and	CCONJ
gujaf-304	65	13	must	must	AUX
gujaf-304	65	14	be	be	AUX
gujaf-304	65	15	a	a	DET
gujaf-304	65	16	well	well	ADV
gujaf-304	65	17	-	-	PUNCT
gujaf-304	65	18	researched	research	VERB
gujaf-304	65	19	original	original	ADJ
gujaf-304	65	20	manuscript	manuscript	NOUN
gujaf-304	65	21	that	that	PRON
gujaf-304	65	22	has	have	AUX
gujaf-304	65	23	not	not	PART
gujaf-304	65	24	previously	previously	ADV
gujaf-304	65	25	been	be	AUX
gujaf-304	65	26	submitted	submit	VERB
gujaf-304	65	27	elsewhere	elsewhere	ADV
gujaf-304	65	28	for	for	ADP
gujaf-304	65	29	publication	publication	NOUN
gujaf-304	65	30	.	.	PUNCT
gujaf-304	66	1	the	the	DET
gujaf-304	66	2	paper	paper	NOUN
gujaf-304	66	3	should	should	AUX
gujaf-304	66	4	not	not	PART
gujaf-304	66	5	exceed	exceed	VERB
gujaf-304	66	6	more	more	ADJ
gujaf-304	66	7	than	than	ADP
gujaf-304	66	8	15	15	NUM
gujaf-304	66	9	pages	page	NOUN
gujaf-304	66	10	on	on	ADP
gujaf-304	66	11	a4	a4	NOUN
gujaf-304	66	12	type	type	NOUN
gujaf-304	66	13	paper	paper	NOUN
gujaf-304	66	14	in	in	ADP
gujaf-304	66	15	ms	ms	ADJ
gujaf-304	66	16	-	-	PUNCT
gujaf-304	66	17	word	word	NOUN
gujaf-304	66	18	format	format	NOUN
gujaf-304	66	19	,	,	PUNCT
gujaf-304	66	20	1.5	1.5	NUM
gujaf-304	66	21	-	-	PUNCT
gujaf-304	66	22	line	line	NOUN
gujaf-304	66	23	spacing	spacing	NOUN
gujaf-304	66	24	,	,	PUNCT
gujaf-304	66	25	12	12	NUM
gujaf-304	66	26	font	font	NOUN
gujaf-304	66	27	size	size	NOUN
gujaf-304	66	28	in	in	ADP
gujaf-304	66	29	times	time	NOUN
gujaf-304	66	30	new	new	ADJ
gujaf-304	66	31	roman	roman	NOUN
gujaf-304	66	32	.	.	PUNCT
gujaf-304	67	1	manuscript	manuscript	NOUN
gujaf-304	67	2	should	should	AUX
gujaf-304	67	3	be	be	AUX
gujaf-304	67	4	tested	test	VERB
gujaf-304	67	5	for	for	ADP
gujaf-304	67	6	plagiarism	plagiarism	NOUN
gujaf-304	67	7	before	before	ADP
gujaf-304	67	8	submission	submission	NOUN
gujaf-304	67	9	,	,	PUNCT
gujaf-304	67	10	as	as	SCONJ
gujaf-304	67	11	the	the	DET
gujaf-304	67	12	maximum	maximum	ADJ
gujaf-304	67	13	similarity	similarity	NOUN
gujaf-304	67	14	index	index	NOUN
gujaf-304	67	15	acceptable	acceptable	ADJ
gujaf-304	67	16	by	by	ADP
gujaf-304	67	17	gujaf	gujaf	NOUN
gujaf-304	67	18	is	be	AUX
gujaf-304	67	19	25	25	NUM
gujaf-304	67	20	percent	percent	NOUN
gujaf-304	67	21	.	.	PUNCT
gujaf-304	68	1	furthermore	furthermore	ADV
gujaf-304	68	2	,	,	PUNCT
gujaf-304	68	3	the	the	DET
gujaf-304	68	4	length	length	NOUN
gujaf-304	68	5	of	of	ADP
gujaf-304	68	6	a	a	DET
gujaf-304	68	7	complete	complete	ADJ
gujaf-304	68	8	article	article	NOUN
gujaf-304	68	9	should	should	AUX
gujaf-304	68	10	not	not	PART
gujaf-304	68	11	exceed	exceed	VERB
gujaf-304	68	12	5000	5000	NUM
gujaf-304	68	13	words	word	NOUN
gujaf-304	68	14	including	include	VERB
gujaf-304	68	15	an	an	DET
gujaf-304	68	16	abstract	abstract	NOUN
gujaf-304	68	17	of	of	ADP
gujaf-304	68	18	not	not	PART
gujaf-304	68	19	more	more	ADJ
gujaf-304	68	20	than	than	ADP
gujaf-304	68	21	250	250	NUM
gujaf-304	68	22	words	word	NOUN
gujaf-304	68	23	with	with	ADP
gujaf-304	68	24	a	a	DET
gujaf-304	68	25	minimum	minimum	NOUN
gujaf-304	68	26	of	of	ADP
gujaf-304	68	27	four	four	NUM
gujaf-304	68	28	key	key	ADJ
gujaf-304	68	29	words	word	NOUN
gujaf-304	68	30	immediately	immediately	ADV
gujaf-304	68	31	after	after	ADP
gujaf-304	68	32	the	the	DET
gujaf-304	68	33	abstract	abstract	NOUN
gujaf-304	68	34	.	.	PUNCT
gujaf-304	69	1	all	all	DET
gujaf-304	69	2	references	reference	NOUN
gujaf-304	69	3	including	include	VERB
gujaf-304	69	4	in	in	ADP
gujaf-304	69	5	text	text	NOUN
gujaf-304	69	6	citation	citation	NOUN
gujaf-304	69	7	and	and	CCONJ
gujaf-304	69	8	reference	reference	NOUN
gujaf-304	69	9	list	list	NOUN
gujaf-304	69	10	,	,	PUNCT
gujaf-304	69	11	tables	table	NOUN
gujaf-304	69	12	and	and	CCONJ
gujaf-304	69	13	figures	figure	NOUN
gujaf-304	69	14	should	should	AUX
gujaf-304	69	15	be	be	AUX
gujaf-304	69	16	in	in	ADP
gujaf-304	69	17	line	line	NOUN
gujaf-304	69	18	with	with	ADP
gujaf-304	69	19	apa	apa	PROPN
gujaf-304	69	20	7th	7th	PROPN
gujaf-304	69	21	edition	edition	NOUN
gujaf-304	69	22	publication	publication	NOUN
gujaf-304	69	23	manual	manual	NOUN
gujaf-304	69	24	.	.	PUNCT
gujaf-304	70	1	finally	finally	ADV
gujaf-304	70	2	,	,	PUNCT
gujaf-304	70	3	manuscript	manuscript	NOUN
gujaf-304	70	4	should	should	AUX
gujaf-304	70	5	be	be	AUX
gujaf-304	70	6	send	send	VERB
gujaf-304	70	7	to	to	ADP
gujaf-304	70	8	our	our	PRON
gujaf-304	70	9	email	email	NOUN
gujaf-304	70	10	address	address	NOUN
gujaf-304	70	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-304	70	12	and	and	CCONJ
gujaf-304	70	13	a	a	DET
gujaf-304	70	14	copy	copy	NOUN
gujaf-304	70	15	to	to	ADP
gujaf-304	70	16	our	our	PRON
gujaf-304	70	17	website	website	NOUN
gujaf-304	70	18	on	on	ADP
gujaf-304	70	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-304	70	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-304	70	21	gusau	gusau	ADJ
gujaf-304	70	22	journal	journal	NOUN
gujaf-304	70	23	of	of	ADP
gujaf-304	70	24	accounting	accounting	NOUN
gujaf-304	70	25	and	and	CCONJ
gujaf-304	70	26	finance	finance	NOUN
gujaf-304	70	27	,	,	PUNCT
gujaf-304	70	28	vol	vol	NOUN
gujaf-304	70	29	.	.	PROPN
gujaf-304	70	30	5	5	NUM
gujaf-304	70	31	,	,	PUNCT
gujaf-304	70	32	issue	issue	NOUN
gujaf-304	70	33	1	1	NUM
gujaf-304	70	34	,	,	PUNCT
gujaf-304	70	35	april	april	PROPN
gujaf-304	70	36	,	,	PUNCT
gujaf-304	70	37	2024	2024	NUM
gujaf-304	70	38	viii	viii	ADJ
gujaf-304	70	39	publication	publication	NOUN
gujaf-304	70	40	procedure	procedure	NOUN
gujaf-304	70	41	after	after	ADP
gujaf-304	70	42	receiving	receive	VERB
gujaf-304	70	43	a	a	DET
gujaf-304	70	44	manuscript	manuscript	NOUN
gujaf-304	70	45	that	that	PRON
gujaf-304	70	46	is	be	AUX
gujaf-304	70	47	within	within	ADP
gujaf-304	70	48	the	the	DET
gujaf-304	70	49	similarity	similarity	NOUN
gujaf-304	70	50	index	index	NOUN
gujaf-304	70	51	threshold	threshold	NOUN
gujaf-304	70	52	,	,	PUNCT
gujaf-304	70	53	a	a	DET
gujaf-304	70	54	confirmation	confirmation	NOUN
gujaf-304	70	55	email	email	NOUN
gujaf-304	70	56	will	will	AUX
gujaf-304	70	57	be	be	AUX
gujaf-304	70	58	send	send	VERB
gujaf-304	70	59	together	together	ADV
gujaf-304	70	60	with	with	ADP
gujaf-304	70	61	a	a	DET
gujaf-304	70	62	request	request	NOUN
gujaf-304	70	63	to	to	PART
gujaf-304	70	64	pay	pay	VERB
gujaf-304	70	65	a	a	DET
gujaf-304	70	66	review	review	NOUN
gujaf-304	70	67	proceeding	proceeding	NOUN
gujaf-304	70	68	fee	fee	NOUN
gujaf-304	70	69	.	.	PUNCT
gujaf-304	71	1	at	at	ADP
gujaf-304	71	2	this	this	DET
gujaf-304	71	3	point	point	NOUN
gujaf-304	71	4	,	,	PUNCT
gujaf-304	71	5	the	the	DET
gujaf-304	71	6	editorial	editorial	ADJ
gujaf-304	71	7	board	board	NOUN
gujaf-304	71	8	will	will	AUX
gujaf-304	71	9	take	take	VERB
gujaf-304	71	10	a	a	DET
gujaf-304	71	11	decision	decision	NOUN
gujaf-304	71	12	on	on	ADP
gujaf-304	71	13	accepting	accept	VERB
gujaf-304	71	14	,	,	PUNCT
gujaf-304	71	15	rejecting	reject	VERB
gujaf-304	71	16	or	or	CCONJ
gujaf-304	71	17	making	make	VERB
gujaf-304	71	18	a	a	DET
gujaf-304	71	19	resubmission	resubmission	NOUN
gujaf-304	71	20	of	of	ADP
gujaf-304	71	21	the	the	DET
gujaf-304	71	22	manuscript	manuscript	NOUN
gujaf-304	71	23	based	base	VERB
gujaf-304	71	24	on	on	ADP
gujaf-304	71	25	the	the	DET
gujaf-304	71	26	outcome	outcome	NOUN
gujaf-304	71	27	of	of	ADP
gujaf-304	71	28	the	the	DET
gujaf-304	71	29	double	double	ADJ
gujaf-304	71	30	-	-	PUNCT
gujaf-304	71	31	blind	blind	ADJ
gujaf-304	71	32	peer	peer	NOUN
gujaf-304	71	33	review	review	NOUN
gujaf-304	71	34	.	.	PUNCT
gujaf-304	72	1	those	those	DET
gujaf-304	72	2	authors	author	NOUN
gujaf-304	72	3	whose	whose	DET
gujaf-304	72	4	manuscript	manuscript	NOUN
gujaf-304	72	5	were	be	AUX
gujaf-304	72	6	accepted	accept	VERB
gujaf-304	72	7	for	for	ADP
gujaf-304	72	8	publication	publication	NOUN
gujaf-304	72	9	will	will	AUX
gujaf-304	72	10	be	be	AUX
gujaf-304	72	11	asked	ask	VERB
gujaf-304	72	12	to	to	PART
gujaf-304	72	13	pay	pay	VERB
gujaf-304	72	14	a	a	DET
gujaf-304	72	15	publication	publication	NOUN
gujaf-304	72	16	fee	fee	NOUN
gujaf-304	72	17	,	,	PUNCT
gujaf-304	72	18	after	after	ADP
gujaf-304	72	19	effecting	effect	VERB
gujaf-304	72	20	all	all	DET
gujaf-304	72	21	suggested	suggest	VERB
gujaf-304	72	22	corrections	correction	NOUN
gujaf-304	72	23	and	and	CCONJ
gujaf-304	72	24	changes	change	NOUN
gujaf-304	72	25	made	make	VERB
gujaf-304	72	26	on	on	ADP
gujaf-304	72	27	the	the	DET
gujaf-304	72	28	manuscript	manuscript	NOUN
gujaf-304	72	29	.	.	PUNCT
gujaf-304	73	1	all	all	DET
gujaf-304	73	2	corrected	correct	VERB
gujaf-304	73	3	papers	paper	NOUN
gujaf-304	73	4	returned	return	VERB
gujaf-304	73	5	within	within	ADP
gujaf-304	73	6	the	the	DET
gujaf-304	73	7	specified	specify	VERB
gujaf-304	73	8	time	time	NOUN
gujaf-304	73	9	frame	frame	NOUN
gujaf-304	73	10	will	will	AUX
gujaf-304	73	11	be	be	AUX
gujaf-304	73	12	published	publish	VERB
gujaf-304	73	13	in	in	ADP
gujaf-304	73	14	that	that	DET
gujaf-304	73	15	issue	issue	NOUN
gujaf-304	73	16	.	.	PUNCT
gujaf-304	74	1	payment	payment	NOUN
gujaf-304	74	2	details	detail	NOUN
gujaf-304	74	3	bank	bank	NOUN
gujaf-304	74	4	:	:	PUNCT
gujaf-304	74	5	fcmb	fcmb	PROPN
gujaf-304	74	6	account	account	PROPN
gujaf-304	74	7	number	number	NOUN
gujaf-304	74	8	:	:	PUNCT
gujaf-304	74	9	7278465011	7278465011	NUM
gujaf-304	74	10	account	account	NOUN
gujaf-304	74	11	name	name	NOUN
gujaf-304	74	12	:	:	PUNCT
gujaf-304	74	13	gusau	gusau	PROPN
gujaf-304	74	14	journal	journal	NOUN
gujaf-304	74	15	of	of	ADP
gujaf-304	74	16	accounting	accounting	NOUN
gujaf-304	74	17	and	and	CCONJ
gujaf-304	74	18	finance	finance	NOUN
gujaf-304	74	19	for	for	ADP
gujaf-304	74	20	inquiry	inquiry	NOUN
gujaf-304	74	21	the	the	DET
gujaf-304	74	22	head	head	NOUN
gujaf-304	74	23	,	,	PUNCT
gujaf-304	74	24	department	department	NOUN
gujaf-304	74	25	of	of	ADP
gujaf-304	74	26	accounting	accounting	NOUN
gujaf-304	74	27	and	and	CCONJ
gujaf-304	74	28	finance	finance	NOUN
gujaf-304	74	29	,	,	PUNCT
gujaf-304	74	30	federal	federal	ADJ
gujaf-304	74	31	university	university	NOUN
gujaf-304	74	32	gusau	gusau	PROPN
gujaf-304	74	33	,	,	PUNCT
gujaf-304	74	34	zamfara	zamfara	PROPN
gujaf-304	74	35	state	state	PROPN
gujaf-304	74	36	.	.	PUNCT
gujaf-304	75	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-304	76	1	+2348069393824	+2348069393824	PRON
gujaf-304	76	2	for	for	ADP
gujaf-304	76	3	more	more	ADJ
gujaf-304	76	4	information	information	NOUN
gujaf-304	76	5	,	,	PUNCT
gujaf-304	76	6	contact	contact	VERB
gujaf-304	76	7	the	the	DET
gujaf-304	76	8	editor	editor	NOUN
gujaf-304	76	9	-	-	PUNCT
gujaf-304	76	10	in	in	ADP
gujaf-304	76	11	-	-	PUNCT
gujaf-304	76	12	chief	chief	NOUN
gujaf-304	76	13	on	on	ADP
gujaf-304	76	14	+2348067766435	+2348067766435	NUM
gujaf-304	76	15	the	the	DET
gujaf-304	76	16	associate	associate	ADJ
gujaf-304	76	17	editor	editor	NOUN
gujaf-304	76	18	on	on	ADP
gujaf-304	76	19	+2348036057525	+2348036057525	NUM
gujaf-304	76	20	or	or	CCONJ
gujaf-304	76	21	visit	visit	VERB
gujaf-304	76	22	our	our	PRON
gujaf-304	76	23	website	website	NOUN
gujaf-304	76	24	on	on	ADP
gujaf-304	76	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-304	76	26	or	or	CCONJ
gujaf-304	76	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-304	76	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-304	76	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-304	76	30	gusau	gusau	ADJ
gujaf-304	76	31	journal	journal	NOUN
gujaf-304	76	32	of	of	ADP
gujaf-304	76	33	accounting	accounting	NOUN
gujaf-304	76	34	and	and	CCONJ
gujaf-304	76	35	finance	finance	NOUN
gujaf-304	76	36	,	,	PUNCT
gujaf-304	76	37	vol	vol	NOUN
gujaf-304	76	38	.	.	PROPN
gujaf-304	76	39	5	5	NUM
gujaf-304	76	40	,	,	PUNCT
gujaf-304	76	41	issue	issue	NOUN
gujaf-304	76	42	1	1	NUM
gujaf-304	76	43	,	,	PUNCT
gujaf-304	76	44	april	april	PROPN
gujaf-304	76	45	,	,	PUNCT
gujaf-304	76	46	2024	2024	NUM
gujaf-304	76	47	ix	ix	ADP
gujaf-304	76	48	contents	content	NOUN
gujaf-304	76	49	impact	impact	NOUN
gujaf-304	76	50	of	of	ADP
gujaf-304	76	51	audit	audit	NOUN
gujaf-304	76	52	quality	quality	NOUN
gujaf-304	76	53	on	on	ADP
gujaf-304	76	54	earnings	earning	NOUN
gujaf-304	76	55	management	management	NOUN
gujaf-304	76	56	of	of	ADP
gujaf-304	76	57	consumer	consumer	NOUN
gujaf-304	76	58	goods	good	NOUN
gujaf-304	76	59	firms	firm	NOUN
gujaf-304	76	60	in	in	ADP
gujaf-304	76	61	nigeria	nigeria	PROPN
gujaf-304	76	62	sirajo	sirajo	PROPN
gujaf-304	76	63	bappah	bappah	PROPN
gujaf-304	76	64	,	,	PUNCT
gujaf-304	76	65	auwal	auwal	PROPN
gujaf-304	76	66	saad	saad	PROPN
gujaf-304	76	67	,	,	PUNCT
gujaf-304	76	68	shehu	shehu	PROPN
gujaf-304	76	69	usman	usman	PROPN
gujaf-304	76	70	hassan	hassan	PROPN
gujaf-304	76	71	phd	phd	PROPN
gujaf-304	76	72	,	,	PUNCT
gujaf-304	76	73	saidu	saidu	PROPN
gujaf-304	76	74	adamu	adamu	PROPN
gujaf-304	76	75	phd	phd	PROPN
gujaf-304	76	76	board	board	PROPN
gujaf-304	76	77	characteristics	characteristic	NOUN
gujaf-304	76	78	and	and	CCONJ
gujaf-304	76	79	corporate	corporate	ADJ
gujaf-304	76	80	social	social	ADJ
gujaf-304	76	81	responsibility	responsibility	NOUN
gujaf-304	76	82	of	of	ADP
gujaf-304	76	83	listed	list	VERB
gujaf-304	76	84	oil	oil	NOUN
gujaf-304	76	85	and	and	CCONJ
gujaf-304	76	86	gas	gas	NOUN
gujaf-304	76	87	companies	company	NOUN
gujaf-304	76	88	in	in	ADP
gujaf-304	76	89	nigerian	nigerian	PROPN
gujaf-304	76	90	.	.	PUNCT
gujaf-304	77	1	aliyu	aliyu	PROPN
gujaf-304	77	2	abubakar	abubakar	PROPN
gujaf-304	77	3	,	,	PUNCT
gujaf-304	77	4	yunusa	yunusa	PROPN
gujaf-304	77	5	nasiru	nasiru	PROPN
gujaf-304	77	6	phd	phd	PROPN
gujaf-304	77	7	,	,	PUNCT
gujaf-304	77	8	dr	dr	PROPN
gujaf-304	77	9	.	.	PROPN
gujaf-304	77	10	umar	umar	PROPN
gujaf-304	77	11	abubakar	abubakar	PROPN
gujaf-304	77	12	board	board	PROPN
gujaf-304	77	13	characteristics	characteristic	NOUN
gujaf-304	77	14	and	and	CCONJ
gujaf-304	77	15	audit	audit	NOUN
gujaf-304	77	16	quality	quality	NOUN
gujaf-304	77	17	of	of	ADP
gujaf-304	77	18	listed	list	VERB
gujaf-304	77	19	consumer	consumer	NOUN
gujaf-304	77	20	goods	good	NOUN
gujaf-304	77	21	firms	firm	NOUN
gujaf-304	77	22	in	in	ADP
gujaf-304	77	23	nigeria	nigeria	PROPN
gujaf-304	77	24	aliyu	aliyu	PROPN
gujaf-304	77	25	shehu	shehu	PROPN
gujaf-304	77	26	usman	usman	PROPN
gujaf-304	77	27	,	,	PUNCT
gujaf-304	77	28	danson	danson	PROPN
gujaf-304	77	29	andrew	andrew	PROPN
gujaf-304	77	30	,	,	PUNCT
gujaf-304	77	31	abdullahi	abdullahi	PROPN
gujaf-304	77	32	bala	bala	PROPN
gujaf-304	77	33	ado	ado	PROPN
gujaf-304	77	34	phd	phd	PROPN
gujaf-304	77	35	,	,	PUNCT
gujaf-304	77	36	ceo	ceo	NOUN
gujaf-304	77	37	characteristics	characteristic	NOUN
gujaf-304	77	38	and	and	CCONJ
gujaf-304	77	39	financial	financial	ADJ
gujaf-304	77	40	reporting	reporting	NOUN
gujaf-304	77	41	quality	quality	NOUN
gujaf-304	77	42	in	in	ADP
gujaf-304	77	43	listed	list	VERB
gujaf-304	77	44	consumer	consumer	NOUN
gujaf-304	77	45	goods	good	NOUN
gujaf-304	77	46	companies	company	NOUN
gujaf-304	77	47	in	in	ADP
gujaf-304	77	48	nigeria	nigeria	PROPN
gujaf-304	77	49	okika	okika	PROPN
gujaf-304	77	50	nkiru	nkiru	PROPN
gujaf-304	77	51	philomena	philomena	PROPN
gujaf-304	77	52	,	,	PUNCT
gujaf-304	77	53	oyeneye	oyeneye	PROPN
gujaf-304	77	54	temitope	temitope	PROPN
gujaf-304	77	55	esther	esther	NOUN
gujaf-304	77	56	,	,	PUNCT
gujaf-304	77	57	adedeji	adedeji	PROPN
gujaf-304	77	58	daniel	daniel	PROPN
gujaf-304	77	59	gbadebo	gbadebo	PROPN
gujaf-304	77	60	liquidity	liquidity	PROPN
gujaf-304	77	61	risk	risk	NOUN
gujaf-304	77	62	and	and	CCONJ
gujaf-304	77	63	financial	financial	ADJ
gujaf-304	77	64	performance	performance	NOUN
gujaf-304	77	65	of	of	ADP
gujaf-304	77	66	listed	list	VERB
gujaf-304	77	67	deposit	deposit	NOUN
gujaf-304	77	68	money	money	NOUN
gujaf-304	77	69	banks	bank	NOUN
gujaf-304	77	70	in	in	ADP
gujaf-304	77	71	nigeria	nigeria	PROPN
gujaf-304	77	72	bashir	bashir	PROPN
gujaf-304	77	73	abdulrauf	abdulrauf	PROPN
gujaf-304	77	74	mohammed	mohammed	PROPN
gujaf-304	77	75	,	,	PUNCT
gujaf-304	77	76	aliyu	aliyu	PROPN
gujaf-304	77	77	ahmed	ahme	VERB
gujaf-304	77	78	abdullah	abdullah	PROPN
gujaf-304	77	79	phd	phd	PROPN
gujaf-304	77	80	,	,	PUNCT
gujaf-304	77	81	prof	prof	PROPN
gujaf-304	77	82	.	.	PUNCT
gujaf-304	78	1	salisu	salisu	PROPN
gujaf-304	78	2	mamman	mamman	PROPN
gujaf-304	78	3	ibrahim	ibrahim	PROPN
gujaf-304	78	4	yusuf	yusuf	PROPN
gujaf-304	78	5	phd	phd	PROPN
gujaf-304	78	6	,	,	PUNCT
gujaf-304	78	7	suleiman	suleiman	PROPN
gujaf-304	78	8	salami	salami	PROPN
gujaf-304	78	9	phd	phd	PROPN
gujaf-304	78	10	information	information	NOUN
gujaf-304	78	11	asymmetry	asymmetry	NOUN
gujaf-304	78	12	and	and	CCONJ
gujaf-304	78	13	cost	cost	NOUN
gujaf-304	78	14	of	of	ADP
gujaf-304	78	15	capital	capital	NOUN
gujaf-304	78	16	:	:	PUNCT
gujaf-304	78	17	a	a	DET
gujaf-304	78	18	review	review	NOUN
gujaf-304	78	19	of	of	ADP
gujaf-304	78	20	empirical	empirical	ADJ
gujaf-304	78	21	evidence	evidence	NOUN
gujaf-304	78	22	sunusi	sunusi	PROPN
gujaf-304	78	23	ridwan	ridwan	PROPN
gujaf-304	78	24	ayagi	ayagi	PROPN
gujaf-304	78	25	phd	phd	PROPN
gujaf-304	78	26	,	,	PUNCT
gujaf-304	78	27	aca	aca	PROPN
gujaf-304	78	28	,	,	PUNCT
gujaf-304	78	29	rashida	rashida	PROPN
gujaf-304	78	30	lawal	lawal	PROPN
gujaf-304	78	31	,	,	PUNCT
gujaf-304	78	32	phd	phd	NOUN
gujaf-304	78	33	ownership	ownership	NOUN
gujaf-304	78	34	structure	structure	NOUN
gujaf-304	78	35	and	and	CCONJ
gujaf-304	78	36	female	female	ADJ
gujaf-304	78	37	inclusion	inclusion	NOUN
gujaf-304	78	38	of	of	ADP
gujaf-304	78	39	listed	list	VERB
gujaf-304	78	40	financial	financial	ADJ
gujaf-304	78	41	firms	firm	NOUN
gujaf-304	78	42	in	in	ADP
gujaf-304	78	43	nigeria	nigeria	PROPN
gujaf-304	78	44	gbemigun	gbemigun	PROPN
gujaf-304	78	45	catherine	catherine	PROPN
gujaf-304	78	46	omoleye	omoleye	PROPN
gujaf-304	78	47	,	,	PUNCT
gujaf-304	78	48	alade	alade	PROPN
gujaf-304	78	49	muyiwa	muyiwa	PROPN
gujaf-304	78	50	ezekiel	ezekiel	PROPN
gujaf-304	78	51	phd	phd	PROPN
gujaf-304	78	52	csr	csr	PROPN
gujaf-304	78	53	initiatives	initiative	NOUN
gujaf-304	78	54	and	and	CCONJ
gujaf-304	78	55	sustainability	sustainability	NOUN
gujaf-304	78	56	resilience	resilience	NOUN
gujaf-304	78	57	in	in	ADP
gujaf-304	78	58	nigeria	nigeria	PROPN
gujaf-304	78	59	's	's	PART
gujaf-304	78	60	oil	oil	NOUN
gujaf-304	78	61	and	and	CCONJ
gujaf-304	78	62	gas	gas	NOUN
gujaf-304	78	63	industry	industry	NOUN
gujaf-304	78	64	:	:	PUNCT
gujaf-304	78	65	a	a	DET
gujaf-304	78	66	pls	pls	ADJ
gujaf-304	78	67	-	-	PUNCT
gujaf-304	78	68	sem	sem	NOUN
gujaf-304	78	69	approach	approach	NOUN
gujaf-304	78	70	from	from	ADP
gujaf-304	78	71	local	local	ADJ
gujaf-304	78	72	communities	community	NOUN
gujaf-304	78	73	'	'	PART
gujaf-304	78	74	perspective	perspective	NOUN
gujaf-304	78	75	tajudeen	tajudeen	NUM
gujaf-304	78	76	alaburo	alaburo	PROPN
gujaf-304	78	77	,	,	PUNCT
gujaf-304	78	78	rofiat	rofiat	PROPN
gujaf-304	78	79	bolanle	bolanle	PROPN
gujaf-304	78	80	,	,	PUNCT
gujaf-304	78	81	abdussalam	abdussalam	PROPN
gujaf-304	78	82	,	,	PUNCT
gujaf-304	78	83	abdulrahman	abdulrahman	PROPN
gujaf-304	78	84	abubakar	abubakar	PROPN
gujaf-304	78	85	,	,	PUNCT
gujaf-304	78	86	tajudeen	tajudeen	PROPN
gujaf-304	78	87	,	,	PUNCT
gujaf-304	78	88	akeem	akeem	PROPN
gujaf-304	78	89	olamilekan	olamilekan	PROPN
gujaf-304	78	90	babatunde	babatunde	PROPN
gujaf-304	78	91	capital	capital	NOUN
gujaf-304	78	92	structure	structure	NOUN
gujaf-304	78	93	and	and	CCONJ
gujaf-304	78	94	the	the	DET
gujaf-304	78	95	financial	financial	ADJ
gujaf-304	78	96	performance	performance	NOUN
gujaf-304	78	97	of	of	ADP
gujaf-304	78	98	listed	list	VERB
gujaf-304	78	99	information	information	NOUN
gujaf-304	78	100	and	and	CCONJ
gujaf-304	78	101	communications	communication	NOUN
gujaf-304	78	102	technology	technology	NOUN
gujaf-304	78	103	firms	firm	NOUN
gujaf-304	78	104	in	in	ADP
gujaf-304	78	105	nigeria	nigeria	PROPN
gujaf-304	78	106	nasiru	nasiru	PROPN
gujaf-304	78	107	adamu	adamu	PROPN
gujaf-304	78	108	kanoma	kanoma	PROPN
gujaf-304	78	109	,	,	PUNCT
gujaf-304	78	110	nurudeen	nurudeen	ADJ
gujaf-304	78	111	usman	usman	PROPN
gujaf-304	78	112	miko	miko	PROPN
gujaf-304	78	113	,	,	PUNCT
gujaf-304	78	114	augustine	augustine	PROPN
gujaf-304	78	115	ayuba	ayuba	PROPN
gujaf-304	78	116	,	,	PUNCT
gujaf-304	78	117	idris	idris	PROPN
gujaf-304	78	118	mohammed	mohammed	PROPN
gujaf-304	78	119	,	,	PUNCT
gujaf-304	78	120	mark	mark	VERB
gujaf-304	78	121	g	g	PROPN
gujaf-304	78	122	,	,	PUNCT
gujaf-304	78	123	tagwai	tagwai	PROPN
gujaf-304	78	124	gusau	gusau	PROPN
gujaf-304	78	125	journal	journal	PROPN
gujaf-304	78	126	of	of	ADP
gujaf-304	78	127	accounting	accounting	NOUN
gujaf-304	78	128	and	and	CCONJ
gujaf-304	78	129	finance	finance	NOUN
gujaf-304	78	130	,	,	PUNCT
gujaf-304	78	131	vol	vol	NOUN
gujaf-304	78	132	.	.	PROPN
gujaf-304	78	133	5	5	NUM
gujaf-304	78	134	,	,	PUNCT
gujaf-304	78	135	issue	issue	NOUN
gujaf-304	78	136	1	1	NUM
gujaf-304	78	137	,	,	PUNCT
gujaf-304	78	138	april	april	PROPN
gujaf-304	78	139	,	,	PUNCT
gujaf-304	78	140	2024	2024	NUM
gujaf-304	78	141	x	x	SYM
gujaf-304	78	142	profitability	profitability	NOUN
gujaf-304	78	143	and	and	CCONJ
gujaf-304	78	144	turnover	turnover	NOUN
gujaf-304	78	145	appraisal	appraisal	NOUN
gujaf-304	78	146	of	of	ADP
gujaf-304	78	147	listed	list	VERB
gujaf-304	78	148	deposit	deposit	NOUN
gujaf-304	78	149	money	money	NOUN
gujaf-304	78	150	banks	bank	NOUN
gujaf-304	78	151	in	in	ADP
gujaf-304	78	152	nigeria	nigeria	PROPN
gujaf-304	78	153	odogu	odogu	PROPN
gujaf-304	78	154	,	,	PUNCT
gujaf-304	78	155	terry	terry	PROPN
gujaf-304	78	156	keme	keme	PROPN
gujaf-304	78	157	zuode	zuode	PROPN
gujaf-304	78	158	(	(	PUNCT
gujaf-304	78	159	phd	phd	NOUN
gujaf-304	78	160	)	)	PUNCT
gujaf-304	78	161	and	and	CCONJ
gujaf-304	78	162	koroye	koroye	PROPN
gujaf-304	78	163	,	,	PUNCT
gujaf-304	78	164	amapamo	amapamo	PROPN
gujaf-304	78	165	stephen	stephen	PROPN
gujaf-304	78	166	board	board	PROPN
gujaf-304	78	167	attributes	attribute	NOUN
gujaf-304	78	168	and	and	CCONJ
gujaf-304	78	169	timeliness	timeliness	NOUN
gujaf-304	78	170	of	of	ADP
gujaf-304	78	171	financial	financial	ADJ
gujaf-304	78	172	reports	report	NOUN
gujaf-304	78	173	of	of	ADP
gujaf-304	78	174	listed	list	VERB
gujaf-304	78	175	non	non	ADJ
gujaf-304	78	176	-	-	ADJ
gujaf-304	78	177	financial	financial	ADJ
gujaf-304	78	178	firms	firm	NOUN
gujaf-304	78	179	in	in	ADP
gujaf-304	78	180	nigeria	nigeria	PROPN
gujaf-304	78	181	rashida	rashida	PROPN
gujaf-304	78	182	lawal	lawal	PROPN
gujaf-304	78	183	phd	phd	PROPN
gujaf-304	78	184	and	and	CCONJ
gujaf-304	78	185	prof	prof	NOUN
gujaf-304	78	186	.	.	PUNCT
gujaf-304	79	1	kabir	kabir	PROPN
gujaf-304	79	2	hamid	hamid	PROPN
gujaf-304	79	3	tahir	tahir	PROPN
gujaf-304	79	4	board	board	PROPN
gujaf-304	79	5	independence	independence	NOUN
gujaf-304	79	6	and	and	CCONJ
gujaf-304	79	7	financial	financial	ADJ
gujaf-304	79	8	reporting	reporting	NOUN
gujaf-304	79	9	quality	quality	NOUN
gujaf-304	79	10	of	of	ADP
gujaf-304	79	11	listed	list	VERB
gujaf-304	79	12	oil	oil	NOUN
gujaf-304	79	13	and	and	CCONJ
gujaf-304	79	14	gas	gas	NOUN
gujaf-304	79	15	companies	company	NOUN
gujaf-304	79	16	in	in	ADP
gujaf-304	79	17	nigeria	nigeria	PROPN
gujaf-304	79	18	:	:	PUNCT
gujaf-304	79	19	moderated	moderate	VERB
gujaf-304	79	20	by	by	ADP
gujaf-304	79	21	firm	firm	ADJ
gujaf-304	79	22	size	size	NOUN
gujaf-304	79	23	adamu	adamu	PROPN
gujaf-304	79	24	lawal	lawal	PROPN
gujaf-304	79	25	bello	bello	PROPN
gujaf-304	79	26	,	,	PUNCT
gujaf-304	79	27	prof	prof	PROPN
gujaf-304	79	28	.	.	PUNCT
gujaf-304	80	1	j.	j.	PROPN
gujaf-304	80	2	okpanachi	okpanachi	PROPN
gujaf-304	80	3	,	,	PUNCT
gujaf-304	80	4	prof	prof	PROPN
gujaf-304	80	5	.	.	PUNCT
gujaf-304	81	1	t.	t.	PROPN
gujaf-304	81	2	nyor	nyor	PROPN
gujaf-304	81	3	and	and	CCONJ
gujaf-304	81	4	lateef	lateef	PROPN
gujaf-304	81	5	olumude	olumude	PROPN
gujaf-304	81	6	mustapha	mustapha	PROPN
gujaf-304	81	7	(	(	PUNCT
gujaf-304	81	8	ph.d	ph.d	PROPN
gujaf-304	81	9	)	)	PUNCT
gujaf-304	81	10	does	do	VERB
gujaf-304	81	11	esg	esg	PROPN
gujaf-304	81	12	investment	investment	NOUN
gujaf-304	81	13	impact	impact	NOUN
gujaf-304	81	14	the	the	DET
gujaf-304	81	15	financial	financial	ADJ
gujaf-304	81	16	sustainability	sustainability	NOUN
gujaf-304	81	17	of	of	ADP
gujaf-304	81	18	nigerian	nigerian	ADJ
gujaf-304	81	19	energy	energy	NOUN
gujaf-304	81	20	companies	company	NOUN
gujaf-304	81	21	:	:	PUNCT
gujaf-304	81	22	a	a	DET
gujaf-304	81	23	panel	panel	NOUN
gujaf-304	81	24	regression	regression	NOUN
gujaf-304	81	25	approach	approach	NOUN
gujaf-304	81	26	?	?	PUNCT
gujaf-304	82	1	tajudeen	tajudeen	NOUN
gujaf-304	82	2	alaburo	alaburo	PROPN
gujaf-304	82	3	,	,	PUNCT
gujaf-304	82	4	abdulsalam	abdulsalam	PROPN
gujaf-304	82	5	and	and	CCONJ
gujaf-304	82	6	adedeji	adedeji	PROPN
gujaf-304	82	7	daniel	daniel	PROPN
gujaf-304	82	8	gbadebo	gbadebo	PROPN
gujaf-304	82	9	board	board	PROPN
gujaf-304	82	10	attributes	attribute	NOUN
gujaf-304	82	11	and	and	CCONJ
gujaf-304	82	12	sustainability	sustainability	NOUN
gujaf-304	82	13	reporting	reporting	NOUN
gujaf-304	82	14	of	of	ADP
gujaf-304	82	15	listed	list	VERB
gujaf-304	82	16	firms	firm	NOUN
gujaf-304	82	17	in	in	ADP
gujaf-304	82	18	nigeria	nigeria	PROPN
gujaf-304	82	19	idris	idris	PROPN
gujaf-304	82	20	mohammed	mohammed	PROPN
gujaf-304	82	21	,	,	PUNCT
gujaf-304	82	22	bejamin	bejamin	PROPN
gujaf-304	82	23	k	k	PROPN
gujaf-304	82	24	,	,	PUNCT
gujaf-304	82	25	gugong	gugong	PROPN
gujaf-304	82	26	phd	phd	PROPN
gujaf-304	82	27	,	,	PUNCT
gujaf-304	82	28	rofiat	rofiat	PROPN
gujaf-304	82	29	adedokun	adedokun	PROPN
gujaf-304	82	30	,	,	PUNCT
gujaf-304	82	31	abdulrahman	abdulrahman	PROPN
gujaf-304	82	32	a	a	PRON
gujaf-304	82	33	,	,	PUNCT
gujaf-304	82	34	olorunloga	olorunloga	ADJ
gujaf-304	82	35	and	and	CCONJ
gujaf-304	82	36	mark	mark	NOUN
gujaf-304	82	37	,	,	PUNCT
gujaf-304	82	38	g	g	PROPN
gujaf-304	82	39	,	,	PUNCT
gujaf-304	82	40	tagwai	tagwai	PROPN
gujaf-304	82	41	mediating	mediate	VERB
gujaf-304	82	42	effect	effect	NOUN
gujaf-304	82	43	of	of	ADP
gujaf-304	82	44	internal	internal	ADJ
gujaf-304	82	45	auditors	auditor	NOUN
gujaf-304	82	46	’	’	PART
gujaf-304	82	47	ethical	ethical	ADJ
gujaf-304	82	48	conduct	conduct	NOUN
gujaf-304	82	49	on	on	ADP
gujaf-304	82	50	the	the	DET
gujaf-304	82	51	relationship	relationship	NOUN
gujaf-304	82	52	between	between	ADP
gujaf-304	82	53	usage	usage	NOUN
gujaf-304	82	54	of	of	ADP
gujaf-304	82	55	information	information	NOUN
gujaf-304	82	56	technology	technology	NOUN
gujaf-304	82	57	,	,	PUNCT
gujaf-304	82	58	management	management	NOUN
gujaf-304	82	59	support	support	NOUN
gujaf-304	82	60	for	for	ADP
gujaf-304	82	61	internal	internal	ADJ
gujaf-304	82	62	audit	audit	NOUN
gujaf-304	82	63	department	department	NOUN
gujaf-304	82	64	,	,	PUNCT
gujaf-304	82	65	and	and	CCONJ
gujaf-304	82	66	internal	internal	ADJ
gujaf-304	82	67	audit	audit	NOUN
gujaf-304	82	68	effectiveness	effectiveness	NOUN
gujaf-304	82	69	:	:	PUNCT
gujaf-304	82	70	a	a	DET
gujaf-304	82	71	conceptual	conceptual	ADJ
gujaf-304	82	72	framework	framework	NOUN
gujaf-304	82	73	nura	nura	PROPN
gujaf-304	82	74	badamasi	badamasi	PROPN
gujaf-304	82	75	,	,	PUNCT
gujaf-304	82	76	adura	adura	NOUN
gujaf-304	82	77	binti	binti	PROPN
gujaf-304	82	78	ahmad	ahmad	PROPN
gujaf-304	82	79	gusau	gusau	PROPN
gujaf-304	82	80	journal	journal	PROPN
gujaf-304	82	81	of	of	ADP
gujaf-304	82	82	accounting	accounting	NOUN
gujaf-304	82	83	and	and	CCONJ
gujaf-304	82	84	finance	finance	NOUN
gujaf-304	82	85	,	,	PUNCT
gujaf-304	82	86	vol	vol	NOUN
gujaf-304	82	87	.	.	PROPN
gujaf-304	82	88	5	5	NUM
gujaf-304	82	89	,	,	PUNCT
gujaf-304	82	90	issue	issue	NOUN
gujaf-304	82	91	1	1	NUM
gujaf-304	82	92	,	,	PUNCT
gujaf-304	82	93	april	april	PROPN
gujaf-304	82	94	,	,	PUNCT
gujaf-304	82	95	2024	2024	NUM
gujaf-304	82	96	216	216	NUM
gujaf-304	82	97	profitability	profitability	NOUN
gujaf-304	82	98	and	and	CCONJ
gujaf-304	82	99	turnover	turnover	NOUN
gujaf-304	82	100	appraisal	appraisal	NOUN
gujaf-304	82	101	of	of	ADP
gujaf-304	82	102	listed	list	VERB
gujaf-304	82	103	deposit	deposit	NOUN
gujaf-304	82	104	money	money	NOUN
gujaf-304	82	105	banks	bank	NOUN
gujaf-304	82	106	in	in	ADP
gujaf-304	82	107	nigeria	nigeria	PROPN
gujaf-304	82	108	odogu	odogu	PROPN
gujaf-304	82	109	,	,	PUNCT
gujaf-304	82	110	terry	terry	PROPN
gujaf-304	82	111	keme	keme	PROPN
gujaf-304	82	112	zuode	zuode	PROPN
gujaf-304	82	113	(	(	PUNCT
gujaf-304	82	114	phd	phd	NOUN
gujaf-304	82	115	)	)	PUNCT
gujaf-304	82	116	,	,	PUNCT
gujaf-304	82	117	accounting	accounting	NOUN
gujaf-304	82	118	department	department	PROPN
gujaf-304	82	119	,	,	PUNCT
gujaf-304	82	120	university	university	PROPN
gujaf-304	82	121	of	of	ADP
gujaf-304	82	122	africa	africa	PROPN
gujaf-304	82	123	,	,	PUNCT
gujaf-304	82	124	toru	toru	PROPN
gujaf-304	82	125	-	-	PUNCT
gujaf-304	82	126	orua	orua	PROPN
gujaf-304	82	127	,	,	PUNCT
gujaf-304	82	128	bayelsa	bayelsa	NOUN
gujaf-304	82	129	state	state	PROPN
gujaf-304	82	130	,	,	PUNCT
gujaf-304	82	131	nigeria	nigeria	PROPN
gujaf-304	82	132	.	.	PUNCT
gujaf-304	83	1	email	email	NOUN
gujaf-304	83	2	:	:	PUNCT
gujaf-304	84	1	odoguterry@gmail.com	odoguterry@gmail.com	X
gujaf-304	84	2	;	;	PUNCT
gujaf-304	84	3	08088555157	08088555157	NUM
gujaf-304	84	4	koroye	koroye	NOUN
gujaf-304	84	5	,	,	PUNCT
gujaf-304	84	6	amapamo	amapamo	PROPN
gujaf-304	84	7	stephen	stephen	PROPN
gujaf-304	84	8	,	,	PUNCT
gujaf-304	84	9	accounting	accounting	NOUN
gujaf-304	84	10	department	department	PROPN
gujaf-304	84	11	,	,	PUNCT
gujaf-304	84	12	federal	federal	ADJ
gujaf-304	84	13	university	university	NOUN
gujaf-304	84	14	,	,	PUNCT
gujaf-304	84	15	otuoke	otuoke	NOUN
gujaf-304	84	16	,	,	PUNCT
gujaf-304	84	17	bayelsa	bayelsa	NOUN
gujaf-304	84	18	state	state	NOUN
gujaf-304	84	19	,	,	PUNCT
gujaf-304	84	20	nigeria	nigeria	PROPN
gujaf-304	84	21	.	.	PUNCT
gujaf-304	85	1	abstract	abstract	ADJ
gujaf-304	85	2	the	the	DET
gujaf-304	85	3	study	study	NOUN
gujaf-304	85	4	seeks	seek	VERB
gujaf-304	85	5	to	to	PART
gujaf-304	85	6	appraise	appraise	VERB
gujaf-304	85	7	the	the	DET
gujaf-304	85	8	performance	performance	NOUN
gujaf-304	85	9	of	of	ADP
gujaf-304	85	10	deposit	deposit	NOUN
gujaf-304	85	11	money	money	NOUN
gujaf-304	85	12	banks	bank	NOUN
gujaf-304	85	13	in	in	ADP
gujaf-304	85	14	nigeria	nigeria	PROPN
gujaf-304	85	15	,	,	PUNCT
gujaf-304	85	16	given	give	VERB
gujaf-304	85	17	the	the	DET
gujaf-304	85	18	mounting	mount	VERB
gujaf-304	85	19	pressure	pressure	NOUN
gujaf-304	85	20	for	for	ADP
gujaf-304	85	21	cashless	cashless	NOUN
gujaf-304	85	22	transactions	transaction	NOUN
gujaf-304	85	23	and	and	CCONJ
gujaf-304	85	24	the	the	DET
gujaf-304	85	25	increasing	increase	VERB
gujaf-304	85	26	digitization	digitization	NOUN
gujaf-304	85	27	and	and	CCONJ
gujaf-304	85	28	automation	automation	NOUN
gujaf-304	85	29	of	of	ADP
gujaf-304	85	30	financial	financial	ADJ
gujaf-304	85	31	services	service	NOUN
gujaf-304	85	32	around	around	ADP
gujaf-304	85	33	the	the	DET
gujaf-304	85	34	globe	globe	NOUN
gujaf-304	85	35	.	.	PUNCT
gujaf-304	86	1	appropriately	appropriately	ADV
gujaf-304	86	2	,	,	PUNCT
gujaf-304	86	3	the	the	DET
gujaf-304	86	4	ex	ex	NOUN
gujaf-304	86	5	-	-	ADJ
gujaf-304	86	6	post	post	ADJ
gujaf-304	86	7	facto	facto	X
gujaf-304	86	8	/	/	SYM
gujaf-304	86	9	casual	casual	ADJ
gujaf-304	86	10	comparative	comparative	ADJ
gujaf-304	86	11	research	research	NOUN
gujaf-304	86	12	design	design	NOUN
gujaf-304	86	13	was	be	AUX
gujaf-304	86	14	adopted	adopt	VERB
gujaf-304	86	15	to	to	PART
gujaf-304	86	16	obtain	obtain	VERB
gujaf-304	86	17	relevant	relevant	ADJ
gujaf-304	86	18	and	and	CCONJ
gujaf-304	86	19	desirable	desirable	ADJ
gujaf-304	86	20	secondary	secondary	ADJ
gujaf-304	86	21	data	datum	NOUN
gujaf-304	86	22	from	from	ADP
gujaf-304	86	23	the	the	DET
gujaf-304	86	24	annual	annual	ADJ
gujaf-304	86	25	bulletins	bulletin	NOUN
gujaf-304	86	26	of	of	ADP
gujaf-304	86	27	the	the	DET
gujaf-304	86	28	central	central	ADJ
gujaf-304	86	29	bank	bank	PROPN
gujaf-304	86	30	of	of	ADP
gujaf-304	86	31	nigeria	nigeria	PROPN
gujaf-304	86	32	and	and	CCONJ
gujaf-304	86	33	e	e	NOUN
gujaf-304	86	34	-	-	NOUN
gujaf-304	86	35	payment	payment	ADJ
gujaf-304	86	36	statistics	statistic	NOUN
gujaf-304	86	37	platforms	platform	NOUN
gujaf-304	86	38	from	from	ADP
gujaf-304	86	39	2012	2012	NUM
gujaf-304	86	40	to	to	ADP
gujaf-304	86	41	2020	2020	NUM
gujaf-304	86	42	,	,	PUNCT
gujaf-304	86	43	to	to	PART
gujaf-304	86	44	empirically	empirically	ADV
gujaf-304	86	45	appraise	appraise	VERB
gujaf-304	86	46	the	the	DET
gujaf-304	86	47	profitability	profitability	NOUN
gujaf-304	86	48	and	and	CCONJ
gujaf-304	86	49	turnover	turnover	NOUN
gujaf-304	86	50	of	of	ADP
gujaf-304	86	51	all	all	DET
gujaf-304	86	52	the	the	DET
gujaf-304	86	53	15	15	NUM
gujaf-304	86	54	nigerian	nigerian	ADJ
gujaf-304	86	55	deposit	deposit	NOUN
gujaf-304	86	56	money	money	NOUN
gujaf-304	86	57	banks	bank	NOUN
gujaf-304	86	58	quoted	quote	VERB
gujaf-304	86	59	as	as	ADP
gujaf-304	86	60	at	at	ADP
gujaf-304	86	61	january	january	PROPN
gujaf-304	86	62	1	1	NUM
gujaf-304	86	63	,	,	PUNCT
gujaf-304	86	64	2021	2021	NUM
gujaf-304	86	65	,	,	PUNCT
gujaf-304	86	66	in	in	ADP
gujaf-304	86	67	the	the	DET
gujaf-304	86	68	light	light	NOUN
gujaf-304	86	69	of	of	ADP
gujaf-304	86	70	the	the	DET
gujaf-304	86	71	non	non	ADJ
gujaf-304	86	72	-	-	ADJ
gujaf-304	86	73	bank	bank	ADJ
gujaf-304	86	74	led	lead	VERB
gujaf-304	86	75	theory	theory	NOUN
gujaf-304	86	76	.	.	PUNCT
gujaf-304	87	1	specifically	specifically	ADV
gujaf-304	87	2	,	,	PUNCT
gujaf-304	87	3	the	the	DET
gujaf-304	87	4	study	study	NOUN
gujaf-304	87	5	interrogates	interrogate	VERB
gujaf-304	87	6	the	the	DET
gujaf-304	87	7	effect	effect	NOUN
gujaf-304	87	8	of	of	ADP
gujaf-304	87	9	point	point	NOUN
gujaf-304	87	10	of	of	ADP
gujaf-304	87	11	sale	sale	NOUN
gujaf-304	87	12	and	and	CCONJ
gujaf-304	87	13	online	online	ADJ
gujaf-304	87	14	loans	loan	NOUN
gujaf-304	87	15	on	on	ADP
gujaf-304	87	16	the	the	DET
gujaf-304	87	17	profitability	profitability	NOUN
gujaf-304	87	18	and	and	CCONJ
gujaf-304	87	19	turnover	turnover	NOUN
gujaf-304	87	20	of	of	ADP
gujaf-304	87	21	nigerian	nigerian	ADJ
gujaf-304	87	22	deposit	deposit	NOUN
gujaf-304	87	23	money	money	NOUN
gujaf-304	87	24	banks	bank	NOUN
gujaf-304	87	25	,	,	PUNCT
gujaf-304	87	26	using	use	VERB
gujaf-304	87	27	pearson	pearson	NOUN
gujaf-304	87	28	product	product	NOUN
gujaf-304	87	29	moment	moment	NOUN
gujaf-304	87	30	correlation	correlation	NOUN
gujaf-304	87	31	and	and	CCONJ
gujaf-304	87	32	linear	linear	ADJ
gujaf-304	87	33	regression	regression	NOUN
gujaf-304	87	34	analysis	analysis	NOUN
gujaf-304	87	35	.	.	PUNCT
gujaf-304	88	1	the	the	DET
gujaf-304	88	2	conclusions	conclusion	NOUN
gujaf-304	88	3	from	from	ADP
gujaf-304	88	4	findings	finding	NOUN
gujaf-304	88	5	from	from	ADP
gujaf-304	88	6	e	e	NOUN
gujaf-304	88	7	-	-	NOUN
gujaf-304	88	8	view	view	ADJ
gujaf-304	88	9	9.0	9.0	NUM
gujaf-304	88	10	(	(	PUNCT
gujaf-304	88	11	inferential	inferential	ADJ
gujaf-304	88	12	)	)	PUNCT
gujaf-304	88	13	statistical	statistical	ADJ
gujaf-304	88	14	results	result	NOUN
gujaf-304	88	15	at	at	ADP
gujaf-304	88	16	0.05	0.05	NUM
gujaf-304	88	17	level	level	NOUN
gujaf-304	88	18	of	of	ADP
gujaf-304	88	19	significance	significance	NOUN
gujaf-304	88	20	are	be	AUX
gujaf-304	88	21	that	that	SCONJ
gujaf-304	88	22	,	,	PUNCT
gujaf-304	88	23	while	while	SCONJ
gujaf-304	88	24	the	the	DET
gujaf-304	88	25	increasing	increase	VERB
gujaf-304	88	26	use	use	NOUN
gujaf-304	88	27	and	and	CCONJ
gujaf-304	88	28	patronage	patronage	NOUN
gujaf-304	88	29	of	of	ADP
gujaf-304	88	30	point	point	NOUN
gujaf-304	88	31	-	-	PUNCT
gujaf-304	88	32	of	of	ADP
gujaf-304	88	33	-	-	PUNCT
gujaf-304	88	34	sale	sale	NOUN
gujaf-304	88	35	terminals	terminal	NOUN
gujaf-304	88	36	significantly	significantly	ADV
gujaf-304	88	37	improves	improve	VERB
gujaf-304	88	38	the	the	DET
gujaf-304	88	39	profitability	profitability	NOUN
gujaf-304	88	40	of	of	ADP
gujaf-304	88	41	nigerian	nigerian	ADJ
gujaf-304	88	42	deposit	deposit	NOUN
gujaf-304	88	43	money	money	NOUN
gujaf-304	88	44	banks	bank	NOUN
gujaf-304	88	45	,	,	PUNCT
gujaf-304	88	46	it	it	PRON
gujaf-304	88	47	adversely	adversely	ADV
gujaf-304	88	48	affects	affect	VERB
gujaf-304	88	49	their	their	PRON
gujaf-304	88	50	turnover	turnover	NOUN
gujaf-304	88	51	insignificantly	insignificantly	ADV
gujaf-304	88	52	;	;	PUNCT
gujaf-304	88	53	and	and	CCONJ
gujaf-304	88	54	the	the	DET
gujaf-304	88	55	flexibility	flexibility	NOUN
gujaf-304	88	56	of	of	ADP
gujaf-304	88	57	and	and	CCONJ
gujaf-304	88	58	increasing	increase	VERB
gujaf-304	88	59	preference	preference	NOUN
gujaf-304	88	60	for	for	ADP
gujaf-304	88	61	online	online	ADJ
gujaf-304	88	62	loan	loan	NOUN
gujaf-304	88	63	facilities	facility	NOUN
gujaf-304	88	64	adversely	adversely	ADV
gujaf-304	88	65	affect	affect	VERB
gujaf-304	88	66	the	the	DET
gujaf-304	88	67	profitability	profitability	NOUN
gujaf-304	88	68	,	,	PUNCT
gujaf-304	88	69	but	but	CCONJ
gujaf-304	88	70	improves	improve	VERB
gujaf-304	88	71	the	the	DET
gujaf-304	88	72	turnover	turnover	NOUN
gujaf-304	88	73	of	of	ADP
gujaf-304	88	74	deposit	deposit	NOUN
gujaf-304	88	75	money	money	NOUN
gujaf-304	88	76	banks	bank	NOUN
gujaf-304	88	77	in	in	ADP
gujaf-304	88	78	nigeria	nigeria	PROPN
gujaf-304	88	79	.	.	PUNCT
gujaf-304	89	1	the	the	DET
gujaf-304	89	2	study	study	NOUN
gujaf-304	89	3	recommends	recommend	VERB
gujaf-304	89	4	that	that	SCONJ
gujaf-304	89	5	deposit	deposit	NOUN
gujaf-304	89	6	money	money	NOUN
gujaf-304	89	7	banks	bank	NOUN
gujaf-304	89	8	should	should	AUX
gujaf-304	89	9	be	be	AUX
gujaf-304	89	10	operationally	operationally	ADV
gujaf-304	89	11	flexible	flexible	ADJ
gujaf-304	89	12	and	and	CCONJ
gujaf-304	89	13	competitive	competitive	ADJ
gujaf-304	89	14	,	,	PUNCT
gujaf-304	89	15	and	and	CCONJ
gujaf-304	89	16	fully	fully	ADV
gujaf-304	89	17	automate	automate	VERB
gujaf-304	89	18	their	their	PRON
gujaf-304	89	19	financial	financial	ADJ
gujaf-304	89	20	products	product	NOUN
gujaf-304	89	21	and	and	CCONJ
gujaf-304	89	22	services	service	NOUN
gujaf-304	89	23	.	.	PUNCT
gujaf-304	90	1	keywords	keyword	NOUN
gujaf-304	90	2	:	:	PUNCT
gujaf-304	90	3	deposit	deposit	VERB
gujaf-304	90	4	money	money	NOUN
gujaf-304	90	5	banks	bank	NOUN
gujaf-304	90	6	,	,	PUNCT
gujaf-304	90	7	profitability	profitability	NOUN
gujaf-304	90	8	,	,	PUNCT
gujaf-304	90	9	turnover	turnover	NOUN
gujaf-304	90	10	,	,	PUNCT
gujaf-304	90	11	digital	digital	ADJ
gujaf-304	90	12	non	non	ADJ
gujaf-304	90	13	-	-	ADJ
gujaf-304	90	14	banking	banking	ADJ
gujaf-304	90	15	financial	financial	ADJ
gujaf-304	90	16	services	service	NOUN
gujaf-304	90	17	,	,	PUNCT
gujaf-304	90	18	point	point	NOUN
gujaf-304	90	19	of	of	ADP
gujaf-304	90	20	sale	sale	NOUN
gujaf-304	90	21	terminals	terminal	NOUN
gujaf-304	90	22	,	,	PUNCT
gujaf-304	90	23	online	online	ADJ
gujaf-304	90	24	loan	loan	NOUN
gujaf-304	90	25	facilities	facility	NOUN
gujaf-304	90	26	.	.	PUNCT
gujaf-304	91	1	1	1	X
gujaf-304	91	2	.	.	X
gujaf-304	91	3	introduction	introduction	NOUN
gujaf-304	91	4	the	the	DET
gujaf-304	91	5	digitization	digitization	NOUN
gujaf-304	91	6	and	and	CCONJ
gujaf-304	91	7	automation	automation	NOUN
gujaf-304	91	8	of	of	ADP
gujaf-304	91	9	financial	financial	ADJ
gujaf-304	91	10	services	service	NOUN
gujaf-304	91	11	is	be	AUX
gujaf-304	91	12	gradually	gradually	ADV
gujaf-304	91	13	emptying	empty	VERB
gujaf-304	91	14	the	the	DET
gujaf-304	91	15	counters	counter	NOUN
gujaf-304	91	16	and	and	CCONJ
gujaf-304	91	17	banking	banking	NOUN
gujaf-304	91	18	halls	hall	NOUN
gujaf-304	91	19	of	of	ADP
gujaf-304	91	20	deposit	deposit	NOUN
gujaf-304	91	21	money	money	NOUN
gujaf-304	91	22	banks	bank	NOUN
gujaf-304	91	23	in	in	ADP
gujaf-304	91	24	nigeria	nigeria	PROPN
gujaf-304	91	25	,	,	PUNCT
gujaf-304	91	26	to	to	ADP
gujaf-304	91	27	artificial	artificial	ADJ
gujaf-304	91	28	intelligence	intelligence	NOUN
gujaf-304	91	29	gadgets	gadget	NOUN
gujaf-304	91	30	and	and	CCONJ
gujaf-304	91	31	internet	internet	NOUN
gujaf-304	91	32	financial	financial	ADJ
gujaf-304	91	33	facilities	facility	NOUN
gujaf-304	91	34	and	and	CCONJ
gujaf-304	91	35	agents	agent	NOUN
gujaf-304	91	36	.	.	PUNCT
gujaf-304	92	1	the	the	DET
gujaf-304	92	2	irony	irony	NOUN
gujaf-304	92	3	is	be	AUX
gujaf-304	92	4	,	,	PUNCT
gujaf-304	92	5	while	while	SCONJ
gujaf-304	92	6	mailto:odoguterry@gmail.com	mailto:odoguterry@gmail.com	PROPN
gujaf-304	92	7	gusau	gusau	ADJ
gujaf-304	92	8	journal	journal	NOUN
gujaf-304	92	9	of	of	ADP
gujaf-304	92	10	accounting	accounting	NOUN
gujaf-304	92	11	and	and	CCONJ
gujaf-304	92	12	finance	finance	NOUN
gujaf-304	92	13	,	,	PUNCT
gujaf-304	92	14	vol	vol	NOUN
gujaf-304	92	15	.	.	PROPN
gujaf-304	92	16	5	5	NUM
gujaf-304	92	17	,	,	PUNCT
gujaf-304	92	18	issue	issue	NOUN
gujaf-304	92	19	1	1	NUM
gujaf-304	92	20	,	,	PUNCT
gujaf-304	92	21	april	april	PROPN
gujaf-304	92	22	,	,	PUNCT
gujaf-304	92	23	2024	2024	NUM
gujaf-304	92	24	217	217	NUM
gujaf-304	92	25	some	some	DET
gujaf-304	92	26	smart	smart	ADJ
gujaf-304	92	27	innovative	innovative	ADJ
gujaf-304	92	28	individuals	individual	NOUN
gujaf-304	92	29	and	and	CCONJ
gujaf-304	92	30	firms	firm	NOUN
gujaf-304	92	31	are	be	AUX
gujaf-304	92	32	busy	busy	ADJ
gujaf-304	92	33	crafting	craft	VERB
gujaf-304	92	34	and	and	CCONJ
gujaf-304	92	35	creating	create	VERB
gujaf-304	92	36	new	new	ADJ
gujaf-304	92	37	strategies	strategy	NOUN
gujaf-304	92	38	and	and	CCONJ
gujaf-304	92	39	jobs	job	NOUN
gujaf-304	92	40	offered	offer	VERB
gujaf-304	92	41	by	by	ADP
gujaf-304	92	42	the	the	DET
gujaf-304	92	43	technology	technology	NOUN
gujaf-304	92	44	that	that	PRON
gujaf-304	92	45	drives	drive	VERB
gujaf-304	92	46	the	the	DET
gujaf-304	92	47	current	current	ADJ
gujaf-304	92	48	industrial	industrial	ADJ
gujaf-304	92	49	era	era	NOUN
gujaf-304	92	50	,	,	PUNCT
gujaf-304	92	51	most	most	ADJ
gujaf-304	92	52	deposit	deposit	VERB
gujaf-304	92	53	money	money	NOUN
gujaf-304	92	54	banks	bank	NOUN
gujaf-304	92	55	in	in	ADP
gujaf-304	92	56	nigeria	nigeria	PROPN
gujaf-304	92	57	seem	seem	VERB
gujaf-304	92	58	to	to	PART
gujaf-304	92	59	be	be	AUX
gujaf-304	92	60	obliviously	obliviously	ADV
gujaf-304	92	61	moving	move	VERB
gujaf-304	92	62	to	to	ADP
gujaf-304	92	63	the	the	DET
gujaf-304	92	64	graveyard	graveyard	NOUN
gujaf-304	92	65	of	of	ADP
gujaf-304	92	66	irrelevance	irrelevance	NOUN
gujaf-304	92	67	and	and	CCONJ
gujaf-304	92	68	outmodedness	outmodedness	NOUN
gujaf-304	92	69	.	.	PUNCT
gujaf-304	93	1	taiwo	taiwo	NOUN
gujaf-304	93	2	and	and	CCONJ
gujaf-304	93	3	agwu	agwu	PROPN
gujaf-304	93	4	(	(	PUNCT
gujaf-304	93	5	2017	2017	NUM
gujaf-304	93	6	)	)	PUNCT
gujaf-304	93	7	rightly	rightly	ADV
gujaf-304	93	8	observed	observe	VERB
gujaf-304	93	9	that	that	SCONJ
gujaf-304	93	10	some	some	DET
gujaf-304	93	11	deposit	deposit	NOUN
gujaf-304	93	12	money	money	NOUN
gujaf-304	93	13	banks	bank	NOUN
gujaf-304	93	14	in	in	ADP
gujaf-304	93	15	nigeria	nigeria	PROPN
gujaf-304	93	16	have	have	AUX
gujaf-304	93	17	already	already	ADV
gujaf-304	93	18	been	be	AUX
gujaf-304	93	19	pressured	pressure	VERB
gujaf-304	93	20	by	by	ADP
gujaf-304	93	21	digital	digital	ADJ
gujaf-304	93	22	financial	financial	ADJ
gujaf-304	93	23	innovations	innovation	NOUN
gujaf-304	93	24	into	into	ADP
gujaf-304	93	25	merger	merger	NOUN
gujaf-304	93	26	and	and	CCONJ
gujaf-304	93	27	acquisition	acquisition	NOUN
gujaf-304	93	28	,	,	PUNCT
gujaf-304	93	29	and	and	CCONJ
gujaf-304	93	30	have	have	AUX
gujaf-304	93	31	severally	severally	ADV
gujaf-304	93	32	changed	change	VERB
gujaf-304	93	33	their	their	PRON
gujaf-304	93	34	names	name	NOUN
gujaf-304	93	35	,	,	PUNCT
gujaf-304	93	36	logos	logo	NOUN
gujaf-304	93	37	and	and	CCONJ
gujaf-304	93	38	brands	brand	NOUN
gujaf-304	93	39	.	.	PUNCT
gujaf-304	94	1	they	they	PRON
gujaf-304	94	2	regrettably	regrettably	ADV
gujaf-304	94	3	remarked	remark	VERB
gujaf-304	94	4	that	that	SCONJ
gujaf-304	94	5	,	,	PUNCT
gujaf-304	94	6	despite	despite	SCONJ
gujaf-304	94	7	the	the	DET
gujaf-304	94	8	rejig	rejig	NOUN
gujaf-304	94	9	and	and	CCONJ
gujaf-304	94	10	reorganization	reorganization	NOUN
gujaf-304	94	11	,	,	PUNCT
gujaf-304	94	12	many	many	ADJ
gujaf-304	94	13	deposit	deposit	NOUN
gujaf-304	94	14	money	money	NOUN
gujaf-304	94	15	banks	bank	NOUN
gujaf-304	94	16	in	in	ADP
gujaf-304	94	17	nigeria	nigeria	PROPN
gujaf-304	94	18	are	be	AUX
gujaf-304	94	19	not	not	PART
gujaf-304	94	20	still	still	ADV
gujaf-304	94	21	like	like	ADP
gujaf-304	94	22	those	those	PRON
gujaf-304	94	23	of	of	ADP
gujaf-304	94	24	china	china	PROPN
gujaf-304	94	25	and	and	CCONJ
gujaf-304	94	26	other	other	ADJ
gujaf-304	94	27	developed	develop	VERB
gujaf-304	94	28	nations	nation	NOUN
gujaf-304	94	29	that	that	PRON
gujaf-304	94	30	are	be	AUX
gujaf-304	94	31	driven	drive	VERB
gujaf-304	94	32	by	by	ADP
gujaf-304	94	33	modern	modern	ADJ
gujaf-304	94	34	automated	automate	VERB
gujaf-304	94	35	systems	system	NOUN
gujaf-304	94	36	.	.	PUNCT
gujaf-304	95	1	the	the	DET
gujaf-304	95	2	increasing	increase	VERB
gujaf-304	95	3	use	use	NOUN
gujaf-304	95	4	and	and	CCONJ
gujaf-304	95	5	patronage	patronage	NOUN
gujaf-304	95	6	of	of	ADP
gujaf-304	95	7	some	some	DET
gujaf-304	95	8	digital	digital	ADJ
gujaf-304	95	9	-	-	PUNCT
gujaf-304	95	10	financial	financial	ADJ
gujaf-304	95	11	services	service	NOUN
gujaf-304	95	12	and	and	CCONJ
gujaf-304	95	13	products	product	NOUN
gujaf-304	95	14	particularly	particularly	ADV
gujaf-304	95	15	point	point	NOUN
gujaf-304	95	16	of	of	ADP
gujaf-304	95	17	sale	sale	NOUN
gujaf-304	95	18	(	(	PUNCT
gujaf-304	95	19	pos	pos	NOUN
gujaf-304	95	20	)	)	PUNCT
gujaf-304	95	21	and	and	CCONJ
gujaf-304	95	22	on	on	ADP
gujaf-304	95	23	-	-	PUNCT
gujaf-304	95	24	line	line	NOUN
gujaf-304	95	25	loans	loan	NOUN
gujaf-304	95	26	(	(	PUNCT
gujaf-304	95	27	oll	oll	PROPN
gujaf-304	95	28	)	)	PUNCT
gujaf-304	95	29	seem	seem	VERB
gujaf-304	95	30	to	to	PART
gujaf-304	95	31	have	have	AUX
gujaf-304	95	32	affected	affect	VERB
gujaf-304	95	33	the	the	DET
gujaf-304	95	34	volume	volume	NOUN
gujaf-304	95	35	of	of	ADP
gujaf-304	95	36	transaction	transaction	NOUN
gujaf-304	95	37	and	and	CCONJ
gujaf-304	95	38	profitability	profitability	NOUN
gujaf-304	95	39	of	of	ADP
gujaf-304	95	40	deposit	deposit	NOUN
gujaf-304	95	41	money	money	NOUN
gujaf-304	95	42	banks	bank	NOUN
gujaf-304	95	43	in	in	ADP
gujaf-304	95	44	emerging	emerge	VERB
gujaf-304	95	45	economies	economy	NOUN
gujaf-304	95	46	like	like	ADP
gujaf-304	95	47	nigeria	nigeria	PRON
gujaf-304	95	48	.	.	PUNCT
gujaf-304	96	1	digital	digital	ADJ
gujaf-304	96	2	-	-	PUNCT
gujaf-304	96	3	financial	financial	ADJ
gujaf-304	96	4	services	service	NOUN
gujaf-304	96	5	such	such	ADJ
gujaf-304	96	6	as	as	ADP
gujaf-304	96	7	point	point	NOUN
gujaf-304	96	8	of	of	ADP
gujaf-304	96	9	sale	sale	NOUN
gujaf-304	96	10	(	(	PUNCT
gujaf-304	96	11	pos	pos	NOUN
gujaf-304	96	12	)	)	PUNCT
gujaf-304	96	13	and	and	CCONJ
gujaf-304	96	14	on	on	ADP
gujaf-304	96	15	-	-	PUNCT
gujaf-304	96	16	line	line	NOUN
gujaf-304	96	17	loans	loan	NOUN
gujaf-304	96	18	(	(	PUNCT
gujaf-304	96	19	oll	oll	PROPN
gujaf-304	96	20	)	)	PUNCT
gujaf-304	96	21	are	be	AUX
gujaf-304	96	22	increasingly	increasingly	ADV
gujaf-304	96	23	made	make	VERB
gujaf-304	96	24	available	available	ADJ
gujaf-304	96	25	and	and	CCONJ
gujaf-304	96	26	being	be	AUX
gujaf-304	96	27	patronized	patronize	VERB
gujaf-304	96	28	by	by	ADP
gujaf-304	96	29	both	both	CCONJ
gujaf-304	96	30	the	the	DET
gujaf-304	96	31	educated	educate	VERB
gujaf-304	96	32	and	and	CCONJ
gujaf-304	96	33	the	the	DET
gujaf-304	96	34	uneducated	uneducated	ADJ
gujaf-304	96	35	in	in	ADP
gujaf-304	96	36	nigeria	nigeria	PROPN
gujaf-304	96	37	.	.	PUNCT
gujaf-304	97	1	unlike	unlike	ADP
gujaf-304	97	2	,	,	PUNCT
gujaf-304	97	3	conventional	conventional	ADJ
gujaf-304	97	4	banks	bank	NOUN
gujaf-304	97	5	that	that	PRON
gujaf-304	97	6	have	have	AUX
gujaf-304	97	7	operating	operate	VERB
gujaf-304	97	8	hours	hour	NOUN
gujaf-304	97	9	and	and	CCONJ
gujaf-304	97	10	operate	operate	VERB
gujaf-304	97	11	in	in	ADP
gujaf-304	97	12	cities	city	NOUN
gujaf-304	97	13	and	and	CCONJ
gujaf-304	97	14	towns	town	NOUN
gujaf-304	97	15	,	,	PUNCT
gujaf-304	97	16	pos	pos	NOUN
gujaf-304	97	17	terminals	terminal	NOUN
gujaf-304	97	18	are	be	AUX
gujaf-304	97	19	operated	operate	VERB
gujaf-304	97	20	and	and	CCONJ
gujaf-304	97	21	increasingly	increasingly	ADV
gujaf-304	97	22	patronized	patronize	VERB
gujaf-304	97	23	anytime	anytime	ADV
gujaf-304	97	24	,	,	PUNCT
gujaf-304	97	25	every	every	DET
gujaf-304	97	26	day	day	NOUN
gujaf-304	97	27	and	and	CCONJ
gujaf-304	97	28	everywhere	everywhere	ADV
gujaf-304	97	29	that	that	PRON
gujaf-304	97	30	has	have	VERB
gujaf-304	97	31	mobile	mobile	ADJ
gujaf-304	97	32	network	network	NOUN
gujaf-304	97	33	in	in	ADP
gujaf-304	97	34	nigeria	nigeria	PROPN
gujaf-304	97	35	.	.	PUNCT
gujaf-304	98	1	this	this	PRON
gujaf-304	98	2	is	be	AUX
gujaf-304	98	3	largely	largely	ADV
gujaf-304	98	4	due	due	ADJ
gujaf-304	98	5	to	to	ADP
gujaf-304	98	6	the	the	DET
gujaf-304	98	7	cost	cost	NOUN
gujaf-304	98	8	implication	implication	NOUN
gujaf-304	98	9	and	and	CCONJ
gujaf-304	98	10	its	its	PRON
gujaf-304	98	11	flexibility	flexibility	NOUN
gujaf-304	98	12	in	in	ADP
gujaf-304	98	13	its	its	PRON
gujaf-304	98	14	establishment	establishment	NOUN
gujaf-304	98	15	and	and	CCONJ
gujaf-304	98	16	operation	operation	NOUN
gujaf-304	98	17	.	.	PUNCT
gujaf-304	99	1	inarguably	inarguably	ADV
gujaf-304	99	2	,	,	PUNCT
gujaf-304	99	3	unlike	unlike	ADP
gujaf-304	99	4	the	the	DET
gujaf-304	99	5	automated	automate	VERB
gujaf-304	99	6	teller	teller	NOUN
gujaf-304	99	7	machine	machine	NOUN
gujaf-304	99	8	(	(	PUNCT
gujaf-304	99	9	atm	atm	PROPN
gujaf-304	99	10	)	)	PUNCT
gujaf-304	99	11	that	that	PRON
gujaf-304	99	12	is	be	AUX
gujaf-304	99	13	mostly	mostly	ADV
gujaf-304	99	14	operated	operate	VERB
gujaf-304	99	15	by	by	ADP
gujaf-304	99	16	deposit	deposit	NOUN
gujaf-304	99	17	money	money	NOUN
gujaf-304	99	18	banks	bank	NOUN
gujaf-304	99	19	in	in	ADP
gujaf-304	99	20	nigeria	nigeria	PROPN
gujaf-304	99	21	,	,	PUNCT
gujaf-304	99	22	the	the	DET
gujaf-304	99	23	establishment	establishment	NOUN
gujaf-304	99	24	of	of	ADP
gujaf-304	99	25	pos	pos	NOUN
gujaf-304	99	26	business	business	NOUN
gujaf-304	99	27	does	do	AUX
gujaf-304	99	28	not	not	PART
gujaf-304	99	29	require	require	VERB
gujaf-304	99	30	much	much	ADJ
gujaf-304	99	31	capital	capital	NOUN
gujaf-304	99	32	outlay	outlay	NOUN
gujaf-304	99	33	and	and	CCONJ
gujaf-304	99	34	big	big	ADJ
gujaf-304	99	35	-	-	PUNCT
gujaf-304	99	36	luxurious	luxurious	ADJ
gujaf-304	99	37	office	office	NOUN
gujaf-304	99	38	space	space	NOUN
gujaf-304	99	39	;	;	PUNCT
gujaf-304	99	40	and	and	CCONJ
gujaf-304	99	41	its	its	PRON
gujaf-304	99	42	operation	operation	NOUN
gujaf-304	99	43	does	do	AUX
gujaf-304	99	44	not	not	PART
gujaf-304	99	45	require	require	VERB
gujaf-304	99	46	high	high	ADJ
gujaf-304	99	47	educational	educational	ADJ
gujaf-304	99	48	qualification	qualification	NOUN
gujaf-304	99	49	or	or	CCONJ
gujaf-304	99	50	background	background	NOUN
gujaf-304	99	51	.	.	PUNCT
gujaf-304	100	1	similarly	similarly	ADV
gujaf-304	100	2	,	,	PUNCT
gujaf-304	100	3	olls	oll	NOUN
gujaf-304	100	4	are	be	AUX
gujaf-304	100	5	at	at	ADP
gujaf-304	100	6	the	the	DET
gujaf-304	100	7	beck	beck	NOUN
gujaf-304	100	8	and	and	CCONJ
gujaf-304	100	9	call	call	NOUN
gujaf-304	100	10	of	of	ADP
gujaf-304	100	11	the	the	DET
gujaf-304	100	12	average	average	ADJ
gujaf-304	100	13	android	android	PROPN
gujaf-304	100	14	mobile	mobile	PROPN
gujaf-304	100	15	phone	phone	NOUN
gujaf-304	100	16	user	user	NOUN
gujaf-304	100	17	that	that	PRON
gujaf-304	100	18	has	have	VERB
gujaf-304	100	19	a	a	DET
gujaf-304	100	20	steady	steady	ADJ
gujaf-304	100	21	source	source	NOUN
gujaf-304	100	22	of	of	ADP
gujaf-304	100	23	income	income	NOUN
gujaf-304	100	24	and	and	CCONJ
gujaf-304	100	25	a	a	DET
gujaf-304	100	26	bank	bank	NOUN
gujaf-304	100	27	account	account	NOUN
gujaf-304	100	28	.	.	PUNCT
gujaf-304	101	1	on	on	ADP
gujaf-304	101	2	-	-	PUNCT
gujaf-304	101	3	line	line	NOUN
gujaf-304	101	4	loan	loan	NOUN
gujaf-304	101	5	apps	app	NOUN
gujaf-304	101	6	and	and	CCONJ
gujaf-304	101	7	platforms	platform	NOUN
gujaf-304	101	8	are	be	AUX
gujaf-304	101	9	very	very	ADV
gujaf-304	101	10	many	many	ADJ
gujaf-304	101	11	and	and	CCONJ
gujaf-304	101	12	available	available	ADJ
gujaf-304	101	13	and	and	CCONJ
gujaf-304	101	14	persuasively	persuasively	ADV
gujaf-304	101	15	advertised	advertise	VERB
gujaf-304	101	16	on	on	ADP
gujaf-304	101	17	the	the	DET
gujaf-304	101	18	internet	internet	NOUN
gujaf-304	101	19	.	.	PUNCT
gujaf-304	102	1	like	like	INTJ
gujaf-304	102	2	point	point	NOUN
gujaf-304	102	3	of	of	ADP
gujaf-304	102	4	sale	sale	NOUN
gujaf-304	102	5	,	,	PUNCT
gujaf-304	102	6	they	they	PRON
gujaf-304	102	7	can	can	AUX
gujaf-304	102	8	be	be	AUX
gujaf-304	102	9	flexibly	flexibly	ADV
gujaf-304	102	10	applied	apply	VERB
gujaf-304	102	11	for	for	ADP
gujaf-304	102	12	and	and	CCONJ
gujaf-304	102	13	seamlessly	seamlessly	ADV
gujaf-304	102	14	granted	grant	VERB
gujaf-304	102	15	in	in	ADP
gujaf-304	102	16	few	few	ADJ
gujaf-304	102	17	minutes	minute	NOUN
gujaf-304	102	18	,	,	PUNCT
gujaf-304	102	19	hours	hour	NOUN
gujaf-304	102	20	or	or	CCONJ
gujaf-304	102	21	days	day	NOUN
gujaf-304	102	22	,	,	PUNCT
gujaf-304	102	23	anytime	anytime	NOUN
gujaf-304	102	24	,	,	PUNCT
gujaf-304	102	25	every	every	DET
gujaf-304	102	26	day	day	NOUN
gujaf-304	102	27	and	and	CCONJ
gujaf-304	102	28	everywhere	everywhere	ADV
gujaf-304	102	29	that	that	PRON
gujaf-304	102	30	has	have	VERB
gujaf-304	102	31	mobile	mobile	ADJ
gujaf-304	102	32	network	network	NOUN
gujaf-304	102	33	,	,	PUNCT
gujaf-304	102	34	without	without	ADP
gujaf-304	102	35	manual	manual	ADJ
gujaf-304	102	36	documentation	documentation	NOUN
gujaf-304	102	37	.	.	PUNCT
gujaf-304	103	1	obviously	obviously	ADV
gujaf-304	103	2	,	,	PUNCT
gujaf-304	103	3	the	the	DET
gujaf-304	103	4	emergence	emergence	NOUN
gujaf-304	103	5	of	of	ADP
gujaf-304	103	6	these	these	DET
gujaf-304	103	7	digital	digital	ADJ
gujaf-304	103	8	non	non	ADJ
gujaf-304	103	9	-	-	ADJ
gujaf-304	103	10	banking	banking	ADJ
gujaf-304	103	11	financial	financial	ADJ
gujaf-304	103	12	services	service	NOUN
gujaf-304	103	13	has	have	AUX
gujaf-304	103	14	made	make	VERB
gujaf-304	103	15	financial	financial	ADJ
gujaf-304	103	16	transactions	transaction	NOUN
gujaf-304	103	17	and	and	CCONJ
gujaf-304	103	18	undertakings	undertaking	NOUN
gujaf-304	103	19	very	very	ADV
gujaf-304	103	20	flexible	flexible	ADJ
gujaf-304	103	21	,	,	PUNCT
gujaf-304	103	22	fast	fast	ADJ
gujaf-304	103	23	and	and	CCONJ
gujaf-304	103	24	cost	cost	NOUN
gujaf-304	103	25	effective	effective	ADJ
gujaf-304	103	26	.	.	PUNCT
gujaf-304	104	1	the	the	DET
gujaf-304	104	2	problem	problem	NOUN
gujaf-304	104	3	however	however	ADV
gujaf-304	104	4	is	be	AUX
gujaf-304	104	5	,	,	PUNCT
gujaf-304	104	6	while	while	SCONJ
gujaf-304	104	7	banks	bank	NOUN
gujaf-304	104	8	in	in	ADP
gujaf-304	104	9	advanced	advanced	ADJ
gujaf-304	104	10	nations	nation	NOUN
gujaf-304	104	11	are	be	AUX
gujaf-304	104	12	increasingly	increasingly	ADV
gujaf-304	104	13	counting	count	VERB
gujaf-304	104	14	the	the	DET
gujaf-304	104	15	gains	gain	NOUN
gujaf-304	104	16	of	of	ADP
gujaf-304	104	17	digitization	digitization	NOUN
gujaf-304	104	18	,	,	PUNCT
gujaf-304	104	19	the	the	DET
gujaf-304	104	20	attitude	attitude	NOUN
gujaf-304	104	21	and	and	CCONJ
gujaf-304	104	22	operational	operational	ADJ
gujaf-304	104	23	ineptitude	ineptitude	NOUN
gujaf-304	104	24	of	of	ADP
gujaf-304	104	25	deposit	deposit	NOUN
gujaf-304	104	26	money	money	NOUN
gujaf-304	104	27	banks	bank	NOUN
gujaf-304	104	28	in	in	ADP
gujaf-304	104	29	nigeria	nigeria	PROPN
gujaf-304	104	30	present	present	VERB
gujaf-304	104	31	a	a	DET
gujaf-304	104	32	case	case	NOUN
gujaf-304	104	33	of	of	ADP
gujaf-304	104	34	oblivion	oblivion	NOUN
gujaf-304	104	35	or	or	CCONJ
gujaf-304	104	36	pretense	pretense	NOUN
gujaf-304	104	37	.	.	PUNCT
gujaf-304	105	1	deposit	deposit	NOUN
gujaf-304	105	2	money	money	NOUN
gujaf-304	105	3	banks	bank	NOUN
gujaf-304	105	4	in	in	ADP
gujaf-304	105	5	nigeria	nigeria	PROPN
gujaf-304	105	6	seem	seem	VERB
gujaf-304	105	7	not	not	PART
gujaf-304	105	8	to	to	PART
gujaf-304	105	9	appraise	appraise	VERB
gujaf-304	105	10	and	and	CCONJ
gujaf-304	105	11	evaluate	evaluate	VERB
gujaf-304	105	12	the	the	DET
gujaf-304	105	13	effect	effect	NOUN
gujaf-304	105	14	of	of	ADP
gujaf-304	105	15	digital	digital	ADJ
gujaf-304	105	16	-	-	PUNCT
gujaf-304	105	17	financial	financial	ADJ
gujaf-304	105	18	agents	agent	NOUN
gujaf-304	105	19	and	and	CCONJ
gujaf-304	105	20	services	service	NOUN
gujaf-304	105	21	on	on	ADP
gujaf-304	105	22	their	their	PRON
gujaf-304	105	23	annual	annual	ADJ
gujaf-304	105	24	profit	profit	NOUN
gujaf-304	105	25	and	and	CCONJ
gujaf-304	105	26	turnover	turnover	NOUN
gujaf-304	105	27	.	.	PUNCT
gujaf-304	106	1	they	they	PRON
gujaf-304	106	2	seem	seem	VERB
gujaf-304	106	3	to	to	PART
gujaf-304	106	4	be	be	AUX
gujaf-304	106	5	competitively	competitively	ADV
gujaf-304	106	6	insensitive	insensitive	ADJ
gujaf-304	106	7	and	and	CCONJ
gujaf-304	106	8	are	be	AUX
gujaf-304	106	9	still	still	ADV
gujaf-304	106	10	struggling	struggle	VERB
gujaf-304	106	11	to	to	PART
gujaf-304	106	12	actualize	actualize	VERB
gujaf-304	106	13	the	the	DET
gujaf-304	106	14	reality	reality	NOUN
gujaf-304	106	15	of	of	ADP
gujaf-304	106	16	the	the	DET
gujaf-304	106	17	past	past	ADJ
gujaf-304	106	18	industrial	industrial	ADJ
gujaf-304	106	19	revolution	revolution	NOUN
gujaf-304	106	20	.	.	PUNCT
gujaf-304	107	1	an	an	DET
gujaf-304	107	2	empirical	empirical	ADJ
gujaf-304	107	3	examination	examination	NOUN
gujaf-304	107	4	on	on	ADP
gujaf-304	107	5	the	the	DET
gujaf-304	107	6	effect	effect	NOUN
gujaf-304	107	7	of	of	ADP
gujaf-304	107	8	contemporary	contemporary	ADJ
gujaf-304	107	9	gusau	gusau	PROPN
gujaf-304	107	10	journal	journal	NOUN
gujaf-304	107	11	of	of	ADP
gujaf-304	107	12	accounting	accounting	NOUN
gujaf-304	107	13	and	and	CCONJ
gujaf-304	107	14	finance	finance	NOUN
gujaf-304	107	15	,	,	PUNCT
gujaf-304	107	16	vol	vol	NOUN
gujaf-304	107	17	.	.	PROPN
gujaf-304	107	18	5	5	NUM
gujaf-304	107	19	,	,	PUNCT
gujaf-304	107	20	issue	issue	NOUN
gujaf-304	107	21	1	1	NUM
gujaf-304	107	22	,	,	PUNCT
gujaf-304	107	23	april	april	PROPN
gujaf-304	107	24	,	,	PUNCT
gujaf-304	107	25	2024	2024	NUM
gujaf-304	107	26	218	218	NUM
gujaf-304	107	27	digital	digital	ADJ
gujaf-304	107	28	non	non	ADJ
gujaf-304	107	29	-	-	ADJ
gujaf-304	107	30	banking	banking	ADJ
gujaf-304	107	31	financial	financial	ADJ
gujaf-304	107	32	services	service	NOUN
gujaf-304	107	33	on	on	ADP
gujaf-304	107	34	the	the	DET
gujaf-304	107	35	annual	annual	ADJ
gujaf-304	107	36	profit	profit	NOUN
gujaf-304	107	37	and	and	CCONJ
gujaf-304	107	38	turnover	turnover	NOUN
gujaf-304	107	39	(	(	PUNCT
gujaf-304	107	40	transactional	transactional	ADJ
gujaf-304	107	41	volume	volume	NOUN
gujaf-304	107	42	)	)	PUNCT
gujaf-304	107	43	of	of	ADP
gujaf-304	107	44	conventional	conventional	ADJ
gujaf-304	107	45	banks	bank	NOUN
gujaf-304	107	46	is	be	AUX
gujaf-304	107	47	incontrovertibly	incontrovertibly	ADV
gujaf-304	107	48	required	require	VERB
gujaf-304	107	49	to	to	PART
gujaf-304	107	50	challenge	challenge	VERB
gujaf-304	107	51	deposit	deposit	NOUN
gujaf-304	107	52	money	money	NOUN
gujaf-304	107	53	banks	bank	NOUN
gujaf-304	107	54	in	in	ADP
gujaf-304	107	55	nigeria	nigeria	PROPN
gujaf-304	107	56	.	.	PUNCT
gujaf-304	108	1	consequently	consequently	ADV
gujaf-304	108	2	,	,	PUNCT
gujaf-304	108	3	this	this	DET
gujaf-304	108	4	study	study	NOUN
gujaf-304	108	5	seeks	seek	VERB
gujaf-304	108	6	to	to	PART
gujaf-304	108	7	obtain	obtain	VERB
gujaf-304	108	8	ten	ten	NUM
gujaf-304	108	9	years	year	NOUN
gujaf-304	108	10	’	'	PUNCT
gujaf-304	108	11	data	datum	NOUN
gujaf-304	108	12	made	make	VERB
gujaf-304	108	13	up	up	ADP
gujaf-304	108	14	of	of	ADP
gujaf-304	108	15	aggregate	aggregate	ADJ
gujaf-304	108	16	annual	annual	ADJ
gujaf-304	108	17	profit	profit	NOUN
gujaf-304	108	18	-	-	PUNCT
gujaf-304	108	19	after	after	ADP
gujaf-304	108	20	-	-	PUNCT
gujaf-304	108	21	tax	tax	NOUN
gujaf-304	108	22	of	of	ADP
gujaf-304	108	23	deposit	deposit	NOUN
gujaf-304	108	24	money	money	NOUN
gujaf-304	108	25	banks	bank	NOUN
gujaf-304	108	26	,	,	PUNCT
gujaf-304	108	27	transactional	transactional	ADJ
gujaf-304	108	28	volume	volume	NOUN
gujaf-304	108	29	and	and	CCONJ
gujaf-304	108	30	value	value	NOUN
gujaf-304	108	31	of	of	ADP
gujaf-304	108	32	deposit	deposit	NOUN
gujaf-304	108	33	money	money	NOUN
gujaf-304	108	34	banks	bank	NOUN
gujaf-304	108	35	,	,	PUNCT
gujaf-304	108	36	point	point	NOUN
gujaf-304	108	37	of	of	ADP
gujaf-304	108	38	sale	sale	NOUN
gujaf-304	108	39	operators	operator	NOUN
gujaf-304	108	40	and	and	CCONJ
gujaf-304	108	41	on	on	ADP
gujaf-304	108	42	-	-	PUNCT
gujaf-304	108	43	line	line	NOUN
gujaf-304	108	44	loans	loan	NOUN
gujaf-304	108	45	,	,	PUNCT
gujaf-304	108	46	to	to	PART
gujaf-304	108	47	econometrically	econometrically	ADV
gujaf-304	108	48	analyze	analyze	VERB
gujaf-304	108	49	the	the	DET
gujaf-304	108	50	profitability	profitability	NOUN
gujaf-304	108	51	and	and	CCONJ
gujaf-304	108	52	turnover	turnover	NOUN
gujaf-304	108	53	of	of	ADP
gujaf-304	108	54	a	a	DET
gujaf-304	108	55	number	number	NOUN
gujaf-304	108	56	of	of	ADP
gujaf-304	108	57	deposit	deposit	NOUN
gujaf-304	108	58	money	money	NOUN
gujaf-304	108	59	banks	bank	NOUN
gujaf-304	108	60	in	in	ADP
gujaf-304	108	61	nigeria	nigeria	PROPN
gujaf-304	108	62	,	,	PUNCT
gujaf-304	108	63	to	to	PART
gujaf-304	108	64	challenge	challenge	VERB
gujaf-304	108	65	deposit	deposit	NOUN
gujaf-304	108	66	money	money	NOUN
gujaf-304	108	67	banks	bank	NOUN
gujaf-304	108	68	to	to	ADP
gujaf-304	108	69	the	the	DET
gujaf-304	108	70	realities	reality	NOUN
gujaf-304	108	71	and	and	CCONJ
gujaf-304	108	72	competitive	competitive	ADJ
gujaf-304	108	73	activities	activity	NOUN
gujaf-304	108	74	of	of	ADP
gujaf-304	108	75	their	their	PRON
gujaf-304	108	76	phantom	phantom	ADJ
gujaf-304	108	77	digital	digital	ADJ
gujaf-304	108	78	rivals	rival	NOUN
gujaf-304	108	79	in	in	ADP
gujaf-304	108	80	the	the	DET
gujaf-304	108	81	new	new	ADJ
gujaf-304	108	82	banking	banking	NOUN
gujaf-304	108	83	world	world	NOUN
gujaf-304	108	84	.	.	PUNCT
gujaf-304	109	1	significantly	significantly	ADV
gujaf-304	109	2	,	,	PUNCT
gujaf-304	109	3	this	this	PRON
gujaf-304	109	4	is	be	AUX
gujaf-304	109	5	an	an	DET
gujaf-304	109	6	expos	expos	NOUN
gujaf-304	109	7	-	-	PUNCT
gujaf-304	109	8	facto	facto	X
gujaf-304	109	9	expository	expository	NOUN
gujaf-304	109	10	study	study	NOUN
gujaf-304	109	11	designed	design	VERB
gujaf-304	109	12	to	to	PART
gujaf-304	109	13	challenge	challenge	VERB
gujaf-304	109	14	deposit	deposit	NOUN
gujaf-304	109	15	money	money	NOUN
gujaf-304	109	16	banks	bank	NOUN
gujaf-304	109	17	to	to	PART
gujaf-304	109	18	wake	wake	VERB
gujaf-304	109	19	up	up	ADP
gujaf-304	109	20	to	to	ADP
gujaf-304	109	21	the	the	DET
gujaf-304	109	22	realities	reality	NOUN
gujaf-304	109	23	of	of	ADP
gujaf-304	109	24	the	the	DET
gujaf-304	109	25	current	current	ADJ
gujaf-304	109	26	digital	digital	ADJ
gujaf-304	109	27	age	age	NOUN
gujaf-304	109	28	.	.	PUNCT
gujaf-304	110	1	it	it	PRON
gujaf-304	110	2	is	be	AUX
gujaf-304	110	3	emphatically	emphatically	ADV
gujaf-304	110	4	intended	intend	VERB
gujaf-304	110	5	to	to	PART
gujaf-304	110	6	reveal	reveal	VERB
gujaf-304	110	7	and	and	CCONJ
gujaf-304	110	8	re	re	VERB
gujaf-304	110	9	-	-	VERB
gujaf-304	110	10	echo	echo	VERB
gujaf-304	110	11	the	the	DET
gujaf-304	110	12	competitive	competitive	ADJ
gujaf-304	110	13	strategies	strategy	NOUN
gujaf-304	110	14	and	and	CCONJ
gujaf-304	110	15	advantages	advantage	NOUN
gujaf-304	110	16	of	of	ADP
gujaf-304	110	17	the	the	DET
gujaf-304	110	18	new	new	ADJ
gujaf-304	110	19	(	(	PUNCT
gujaf-304	110	20	phantom	phantom	NOUN
gujaf-304	110	21	)	)	PUNCT
gujaf-304	110	22	competitors	competitor	NOUN
gujaf-304	110	23	of	of	ADP
gujaf-304	110	24	deposit	deposit	NOUN
gujaf-304	110	25	money	money	NOUN
gujaf-304	110	26	banks	bank	NOUN
gujaf-304	110	27	,	,	PUNCT
gujaf-304	110	28	and	and	CCONJ
gujaf-304	110	29	would	would	AUX
gujaf-304	110	30	definitely	definitely	ADV
gujaf-304	110	31	spur	spur	VERB
gujaf-304	110	32	them	they	PRON
gujaf-304	110	33	to	to	PART
gujaf-304	110	34	innovatively	innovatively	ADV
gujaf-304	110	35	re	re	VERB
gujaf-304	110	36	-	-	VERB
gujaf-304	110	37	strategize	strategize	VERB
gujaf-304	110	38	to	to	PART
gujaf-304	110	39	fit	fit	VERB
gujaf-304	110	40	into	into	ADP
gujaf-304	110	41	the	the	DET
gujaf-304	110	42	current	current	ADJ
gujaf-304	110	43	digital	digital	ADJ
gujaf-304	110	44	space	space	NOUN
gujaf-304	110	45	and	and	CCONJ
gujaf-304	110	46	appreciate	appreciate	VERB
gujaf-304	110	47	the	the	DET
gujaf-304	110	48	gains	gain	NOUN
gujaf-304	110	49	therein	therein	ADV
gujaf-304	110	50	.	.	PUNCT
gujaf-304	111	1	it	it	PRON
gujaf-304	111	2	is	be	AUX
gujaf-304	111	3	further	far	ADV
gujaf-304	111	4	envisioned	envision	VERB
gujaf-304	111	5	to	to	PART
gujaf-304	111	6	improve	improve	VERB
gujaf-304	111	7	banking	banking	NOUN
gujaf-304	111	8	services	service	NOUN
gujaf-304	111	9	and	and	CCONJ
gujaf-304	111	10	the	the	DET
gujaf-304	111	11	banking	banking	NOUN
gujaf-304	111	12	sub	sub	NOUN
gujaf-304	111	13	-	-	NOUN
gujaf-304	111	14	sector	sector	NOUN
gujaf-304	111	15	of	of	ADP
gujaf-304	111	16	the	the	DET
gujaf-304	111	17	economy	economy	NOUN
gujaf-304	111	18	,	,	PUNCT
gujaf-304	111	19	and	and	CCONJ
gujaf-304	111	20	would	would	AUX
gujaf-304	111	21	ultimately	ultimately	ADV
gujaf-304	111	22	restore	restore	VERB
gujaf-304	111	23	and	and	CCONJ
gujaf-304	111	24	increase	increase	VERB
gujaf-304	111	25	the	the	DET
gujaf-304	111	26	satisfaction	satisfaction	NOUN
gujaf-304	111	27	,	,	PUNCT
gujaf-304	111	28	confidence	confidence	NOUN
gujaf-304	111	29	and	and	CCONJ
gujaf-304	111	30	patronage	patronage	NOUN
gujaf-304	111	31	of	of	ADP
gujaf-304	111	32	dissatisfied	dissatisfied	ADJ
gujaf-304	111	33	customers	customer	NOUN
gujaf-304	111	34	,	,	PUNCT
gujaf-304	111	35	and	and	CCONJ
gujaf-304	111	36	therefore	therefore	ADV
gujaf-304	111	37	,	,	PUNCT
gujaf-304	111	38	increase	increase	VERB
gujaf-304	111	39	the	the	DET
gujaf-304	111	40	profitability	profitability	NOUN
gujaf-304	111	41	and	and	CCONJ
gujaf-304	111	42	turnover	turnover	NOUN
gujaf-304	111	43	of	of	ADP
gujaf-304	111	44	deposit	deposit	NOUN
gujaf-304	111	45	money	money	NOUN
gujaf-304	111	46	banks	bank	NOUN
gujaf-304	111	47	in	in	ADP
gujaf-304	111	48	nigeria	nigeria	PROPN
gujaf-304	111	49	and	and	CCONJ
gujaf-304	111	50	her	her	PRON
gujaf-304	111	51	neighbouring	neighbour	VERB
gujaf-304	111	52	developing	develop	VERB
gujaf-304	111	53	economies	economy	NOUN
gujaf-304	111	54	.	.	PUNCT
gujaf-304	112	1	the	the	DET
gujaf-304	112	2	indisputable	indisputable	ADJ
gujaf-304	112	3	contributions	contribution	NOUN
gujaf-304	112	4	of	of	ADP
gujaf-304	112	5	digitization	digitization	NOUN
gujaf-304	112	6	to	to	ADP
gujaf-304	112	7	the	the	DET
gujaf-304	112	8	definition	definition	NOUN
gujaf-304	112	9	of	of	ADP
gujaf-304	112	10	efficiency	efficiency	NOUN
gujaf-304	112	11	and	and	CCONJ
gujaf-304	112	12	service	service	NOUN
gujaf-304	112	13	delivery	delivery	NOUN
gujaf-304	112	14	is	be	AUX
gujaf-304	112	15	subtly	subtly	ADV
gujaf-304	112	16	daring	dare	VERB
gujaf-304	112	17	the	the	DET
gujaf-304	112	18	banking	banking	NOUN
gujaf-304	112	19	sector	sector	NOUN
gujaf-304	112	20	of	of	ADP
gujaf-304	112	21	nigeria	nigeria	PROPN
gujaf-304	112	22	.	.	PUNCT
gujaf-304	113	1	the	the	DET
gujaf-304	113	2	emergence	emergence	NOUN
gujaf-304	113	3	of	of	ADP
gujaf-304	113	4	digital	digital	ADJ
gujaf-304	113	5	-	-	PUNCT
gujaf-304	113	6	non	non	ADJ
gujaf-304	113	7	-	-	ADJ
gujaf-304	113	8	bank	bank	ADJ
gujaf-304	113	9	firms	firm	NOUN
gujaf-304	113	10	and	and	CCONJ
gujaf-304	113	11	financial	financial	ADJ
gujaf-304	113	12	services	service	NOUN
gujaf-304	113	13	seem	seem	VERB
gujaf-304	113	14	to	to	PART
gujaf-304	113	15	have	have	AUX
gujaf-304	113	16	challenged	challenge	VERB
gujaf-304	113	17	deposit	deposit	NOUN
gujaf-304	113	18	money	money	NOUN
gujaf-304	113	19	banks	bank	NOUN
gujaf-304	113	20	in	in	ADP
gujaf-304	113	21	emerging	emerge	VERB
gujaf-304	113	22	economies	economy	NOUN
gujaf-304	113	23	to	to	ADP
gujaf-304	113	24	an	an	DET
gujaf-304	113	25	inescapable	inescapable	ADJ
gujaf-304	113	26	technological	technological	ADJ
gujaf-304	113	27	duel	duel	NOUN
gujaf-304	113	28	.	.	PUNCT
gujaf-304	114	1	despite	despite	SCONJ
gujaf-304	114	2	the	the	DET
gujaf-304	114	3	availability	availability	NOUN
gujaf-304	114	4	and	and	CCONJ
gujaf-304	114	5	apparent	apparent	ADJ
gujaf-304	114	6	flexibility	flexibility	NOUN
gujaf-304	114	7	of	of	ADP
gujaf-304	114	8	the	the	DET
gujaf-304	114	9	automated	automate	VERB
gujaf-304	114	10	teller	teller	NOUN
gujaf-304	114	11	machine	machine	NOUN
gujaf-304	114	12	(	(	PUNCT
gujaf-304	114	13	atm	atm	PROPN
gujaf-304	114	14	)	)	PUNCT
gujaf-304	114	15	at	at	ADP
gujaf-304	114	16	deposit	deposit	NOUN
gujaf-304	114	17	money	money	NOUN
gujaf-304	114	18	banks	bank	NOUN
gujaf-304	114	19	in	in	ADP
gujaf-304	114	20	nigeria	nigeria	PROPN
gujaf-304	114	21	,	,	PUNCT
gujaf-304	114	22	most	most	ADJ
gujaf-304	114	23	people	people	NOUN
gujaf-304	114	24	seem	seem	VERB
gujaf-304	114	25	to	to	PART
gujaf-304	114	26	prefer	prefer	VERB
gujaf-304	114	27	point	point	NOUN
gujaf-304	114	28	of	of	ADP
gujaf-304	114	29	sale	sale	NOUN
gujaf-304	114	30	(	(	PUNCT
gujaf-304	114	31	pos	pos	NOUN
gujaf-304	114	32	)	)	PUNCT
gujaf-304	114	33	to	to	ADP
gujaf-304	114	34	the	the	DET
gujaf-304	114	35	atm	atm	NOUN
gujaf-304	114	36	,	,	PUNCT
gujaf-304	114	37	due	due	ADP
gujaf-304	114	38	to	to	ADP
gujaf-304	114	39	the	the	DET
gujaf-304	114	40	conspicuous	conspicuous	ADJ
gujaf-304	114	41	inability	inability	NOUN
gujaf-304	114	42	of	of	ADP
gujaf-304	114	43	conventional	conventional	ADJ
gujaf-304	114	44	banks	bank	NOUN
gujaf-304	114	45	to	to	PART
gujaf-304	114	46	effectively	effectively	ADV
gujaf-304	114	47	operate	operate	VERB
gujaf-304	114	48	and	and	CCONJ
gujaf-304	114	49	optimize	optimize	VERB
gujaf-304	114	50	the	the	DET
gujaf-304	114	51	atm	atm	NOUN
gujaf-304	114	52	to	to	PART
gujaf-304	114	53	earn	earn	VERB
gujaf-304	114	54	its	its	PRON
gujaf-304	114	55	propitious	propitious	ADJ
gujaf-304	114	56	advantages	advantage	NOUN
gujaf-304	114	57	and	and	CCONJ
gujaf-304	114	58	returns	return	NOUN
gujaf-304	114	59	.	.	PUNCT
gujaf-304	115	1	more	more	ADV
gujaf-304	115	2	so	so	ADV
gujaf-304	115	3	,	,	PUNCT
gujaf-304	115	4	unlike	unlike	ADP
gujaf-304	115	5	deposit	deposit	NOUN
gujaf-304	115	6	money	money	NOUN
gujaf-304	115	7	banks	bank	NOUN
gujaf-304	115	8	and	and	CCONJ
gujaf-304	115	9	the	the	DET
gujaf-304	115	10	atm	atm	NOUN
gujaf-304	115	11	that	that	PRON
gujaf-304	115	12	are	be	AUX
gujaf-304	115	13	strategically	strategically	ADV
gujaf-304	115	14	located	locate	VERB
gujaf-304	115	15	in	in	ADP
gujaf-304	115	16	cities	city	NOUN
gujaf-304	115	17	and	and	CCONJ
gujaf-304	115	18	towns	town	NOUN
gujaf-304	115	19	,	,	PUNCT
gujaf-304	115	20	pos	pos	NOUN
gujaf-304	115	21	machines	machine	NOUN
gujaf-304	115	22	and	and	CCONJ
gujaf-304	115	23	operators	operator	NOUN
gujaf-304	115	24	are	be	AUX
gujaf-304	115	25	available	available	ADJ
gujaf-304	115	26	and	and	CCONJ
gujaf-304	115	27	accessible	accessible	ADJ
gujaf-304	115	28	both	both	DET
gujaf-304	115	29	day	day	NOUN
gujaf-304	115	30	and	and	CCONJ
gujaf-304	115	31	night	night	NOUN
gujaf-304	115	32	in	in	ADP
gujaf-304	115	33	all	all	DET
gujaf-304	115	34	nooks	nook	NOUN
gujaf-304	115	35	and	and	CCONJ
gujaf-304	115	36	crannies	cranny	NOUN
gujaf-304	115	37	in	in	ADP
gujaf-304	115	38	cities	city	NOUN
gujaf-304	115	39	,	,	PUNCT
gujaf-304	115	40	towns	town	NOUN
gujaf-304	115	41	and	and	CCONJ
gujaf-304	115	42	villages	village	NOUN
gujaf-304	115	43	.	.	PUNCT
gujaf-304	116	1	above	above	ADP
gujaf-304	116	2	all	all	PRON
gujaf-304	116	3	,	,	PUNCT
gujaf-304	116	4	most	most	ADJ
gujaf-304	116	5	of	of	ADP
gujaf-304	116	6	these	these	DET
gujaf-304	116	7	pos	pos	NOUN
gujaf-304	116	8	machines	machine	NOUN
gujaf-304	116	9	are	be	AUX
gujaf-304	116	10	owned	own	VERB
gujaf-304	116	11	by	by	ADP
gujaf-304	116	12	chinese	chinese	ADJ
gujaf-304	116	13	mobile	mobile	ADJ
gujaf-304	116	14	banks	bank	NOUN
gujaf-304	116	15	that	that	PRON
gujaf-304	116	16	also	also	ADV
gujaf-304	116	17	have	have	VERB
gujaf-304	116	18	on	on	ADP
gujaf-304	116	19	-	-	PUNCT
gujaf-304	116	20	line	line	NOUN
gujaf-304	116	21	platforms	platform	NOUN
gujaf-304	116	22	for	for	ADP
gujaf-304	116	23	financial	financial	ADJ
gujaf-304	116	24	deposits	deposit	NOUN
gujaf-304	116	25	and	and	CCONJ
gujaf-304	116	26	withdrawals	withdrawal	NOUN
gujaf-304	116	27	at	at	ADP
gujaf-304	116	28	near	near	ADP
gujaf-304	116	29	zero	zero	NUM
gujaf-304	116	30	cost	cost	NOUN
gujaf-304	116	31	.	.	PUNCT
gujaf-304	117	1	worrisomely	worrisomely	ADV
gujaf-304	117	2	,	,	PUNCT
gujaf-304	117	3	these	these	DET
gujaf-304	117	4	mobile	mobile	ADJ
gujaf-304	117	5	banks	bank	NOUN
gujaf-304	117	6	unlike	unlike	ADP
gujaf-304	117	7	deposit	deposit	NOUN
gujaf-304	117	8	money	money	NOUN
gujaf-304	117	9	banks	bank	NOUN
gujaf-304	117	10	in	in	ADP
gujaf-304	117	11	nigeria	nigeria	PROPN
gujaf-304	117	12	offer	offer	VERB
gujaf-304	117	13	very	very	ADV
gujaf-304	117	14	flexible	flexible	ADJ
gujaf-304	117	15	,	,	PUNCT
gujaf-304	117	16	fast	fast	ADJ
gujaf-304	117	17	and	and	CCONJ
gujaf-304	117	18	collateral	collateral	NOUN
gujaf-304	117	19	-	-	PUNCT
gujaf-304	117	20	free	free	ADJ
gujaf-304	117	21	on	on	ADP
gujaf-304	117	22	-	-	PUNCT
gujaf-304	117	23	line	line	NOUN
gujaf-304	117	24	loans	loan	NOUN
gujaf-304	117	25	at	at	ADP
gujaf-304	117	26	very	very	ADV
gujaf-304	117	27	low	low	ADJ
gujaf-304	117	28	interest	interest	NOUN
gujaf-304	117	29	rate	rate	NOUN
gujaf-304	117	30	.	.	PUNCT
gujaf-304	118	1	the	the	DET
gujaf-304	118	2	concern	concern	NOUN
gujaf-304	118	3	is	be	AUX
gujaf-304	118	4	,	,	PUNCT
gujaf-304	118	5	given	give	VERB
gujaf-304	118	6	the	the	DET
gujaf-304	118	7	technological	technological	ADJ
gujaf-304	118	8	indifference	indifference	NOUN
gujaf-304	118	9	and	and	CCONJ
gujaf-304	118	10	complacency	complacency	NOUN
gujaf-304	118	11	and	and	CCONJ
gujaf-304	118	12	poor	poor	ADJ
gujaf-304	118	13	customer	customer	NOUN
gujaf-304	118	14	relationship	relationship	NOUN
gujaf-304	118	15	of	of	ADP
gujaf-304	118	16	deposit	deposit	NOUN
gujaf-304	118	17	money	money	NOUN
gujaf-304	118	18	banks	bank	NOUN
gujaf-304	118	19	in	in	ADP
gujaf-304	118	20	nigeria	nigeria	PROPN
gujaf-304	118	21	,	,	PUNCT
gujaf-304	118	22	and	and	CCONJ
gujaf-304	118	23	the	the	DET
gujaf-304	118	24	gearing	gear	VERB
gujaf-304	118	25	competitive	competitive	ADJ
gujaf-304	118	26	advantages	advantage	NOUN
gujaf-304	118	27	of	of	ADP
gujaf-304	118	28	speed	speed	NOUN
gujaf-304	118	29	,	,	PUNCT
gujaf-304	118	30	gusau	gusau	ADJ
gujaf-304	118	31	journal	journal	NOUN
gujaf-304	118	32	of	of	ADP
gujaf-304	118	33	accounting	accounting	NOUN
gujaf-304	118	34	and	and	CCONJ
gujaf-304	118	35	finance	finance	NOUN
gujaf-304	118	36	,	,	PUNCT
gujaf-304	118	37	vol	vol	NOUN
gujaf-304	118	38	.	.	PROPN
gujaf-304	118	39	5	5	NUM
gujaf-304	118	40	,	,	PUNCT
gujaf-304	118	41	issue	issue	NOUN
gujaf-304	118	42	1	1	NUM
gujaf-304	118	43	,	,	PUNCT
gujaf-304	118	44	april	april	PROPN
gujaf-304	118	45	,	,	PUNCT
gujaf-304	118	46	2024	2024	NUM
gujaf-304	118	47	219	219	NUM
gujaf-304	118	48	flexibility	flexibility	NOUN
gujaf-304	118	49	and	and	CCONJ
gujaf-304	118	50	cost	cost	NOUN
gujaf-304	118	51	effectiveness	effectiveness	NOUN
gujaf-304	118	52	of	of	ADP
gujaf-304	118	53	digital	digital	NOUN
gujaf-304	118	54	-	-	PUNCT
gujaf-304	118	55	on	on	ADP
gujaf-304	118	56	-	-	PUNCT
gujaf-304	118	57	line	line	NOUN
gujaf-304	118	58	-	-	PUNCT
gujaf-304	118	59	banks	bank	NOUN
gujaf-304	118	60	,	,	PUNCT
gujaf-304	118	61	how	how	SCONJ
gujaf-304	118	62	is	be	AUX
gujaf-304	118	63	the	the	DET
gujaf-304	118	64	turnover	turnover	NOUN
gujaf-304	118	65	and	and	CCONJ
gujaf-304	118	66	profit	profit	NOUN
gujaf-304	118	67	margin	margin	NOUN
gujaf-304	118	68	of	of	ADP
gujaf-304	118	69	deposit	deposit	NOUN
gujaf-304	118	70	money	money	NOUN
gujaf-304	118	71	banks	bank	NOUN
gujaf-304	118	72	in	in	ADP
gujaf-304	118	73	nigeria	nigeria	PROPN
gujaf-304	118	74	?	?	PUNCT
gujaf-304	119	1	besides	besides	ADV
gujaf-304	119	2	,	,	PUNCT
gujaf-304	119	3	a	a	DET
gujaf-304	119	4	cursory	cursory	NOUN
gujaf-304	119	5	look	look	NOUN
gujaf-304	119	6	at	at	ADP
gujaf-304	119	7	existing	exist	VERB
gujaf-304	119	8	studies	study	NOUN
gujaf-304	119	9	in	in	ADP
gujaf-304	119	10	this	this	DET
gujaf-304	119	11	respect	respect	NOUN
gujaf-304	119	12	reveals	reveal	VERB
gujaf-304	119	13	that	that	SCONJ
gujaf-304	119	14	the	the	DET
gujaf-304	119	15	perceived	perceive	VERB
gujaf-304	119	16	effect	effect	NOUN
gujaf-304	119	17	of	of	ADP
gujaf-304	119	18	digital	digital	ADJ
gujaf-304	119	19	non	non	ADJ
gujaf-304	119	20	-	-	ADJ
gujaf-304	119	21	banking	banking	ADJ
gujaf-304	119	22	financial	financial	ADJ
gujaf-304	119	23	services	service	NOUN
gujaf-304	119	24	on	on	ADP
gujaf-304	119	25	the	the	DET
gujaf-304	119	26	turnover	turnover	NOUN
gujaf-304	119	27	and	and	CCONJ
gujaf-304	119	28	profit	profit	NOUN
gujaf-304	119	29	margin	margin	NOUN
gujaf-304	119	30	of	of	ADP
gujaf-304	119	31	deposit	deposit	NOUN
gujaf-304	119	32	money	money	NOUN
gujaf-304	119	33	banks	bank	NOUN
gujaf-304	119	34	in	in	ADP
gujaf-304	119	35	nigeria	nigeria	PROPN
gujaf-304	119	36	has	have	AUX
gujaf-304	119	37	not	not	PART
gujaf-304	119	38	been	be	AUX
gujaf-304	119	39	adequately	adequately	ADV
gujaf-304	119	40	investigated	investigate	VERB
gujaf-304	119	41	,	,	PUNCT
gujaf-304	119	42	and	and	CCONJ
gujaf-304	119	43	therefore	therefore	ADV
gujaf-304	119	44	,	,	PUNCT
gujaf-304	119	45	requires	require	VERB
gujaf-304	119	46	an	an	DET
gujaf-304	119	47	empirical	empirical	ADJ
gujaf-304	119	48	enquiry	enquiry	NOUN
gujaf-304	119	49	.	.	PUNCT
gujaf-304	120	1	accordingly	accordingly	ADV
gujaf-304	120	2	,	,	PUNCT
gujaf-304	120	3	the	the	DET
gujaf-304	120	4	objectives	objective	NOUN
gujaf-304	120	5	of	of	ADP
gujaf-304	120	6	the	the	DET
gujaf-304	120	7	study	study	NOUN
gujaf-304	120	8	are	be	AUX
gujaf-304	120	9	to	to	PART
gujaf-304	120	10	ascertain	ascertain	VERB
gujaf-304	120	11	the	the	DET
gujaf-304	120	12	effect	effect	NOUN
gujaf-304	120	13	of	of	ADP
gujaf-304	120	14	the	the	DET
gujaf-304	120	15	increasing	increase	VERB
gujaf-304	120	16	use	use	NOUN
gujaf-304	120	17	and	and	CCONJ
gujaf-304	120	18	patronage	patronage	NOUN
gujaf-304	120	19	of	of	ADP
gujaf-304	120	20	point	point	NOUN
gujaf-304	120	21	-	-	PUNCT
gujaf-304	120	22	of	of	ADP
gujaf-304	120	23	-	-	PUNCT
gujaf-304	120	24	sale	sale	NOUN
gujaf-304	120	25	terminals	terminal	NOUN
gujaf-304	120	26	on	on	ADP
gujaf-304	120	27	the	the	DET
gujaf-304	120	28	profitability	profitability	NOUN
gujaf-304	120	29	and	and	CCONJ
gujaf-304	120	30	turnover	turnover	NOUN
gujaf-304	120	31	of	of	ADP
gujaf-304	120	32	nigerian	nigerian	ADJ
gujaf-304	120	33	deposit	deposit	NOUN
gujaf-304	120	34	money	money	NOUN
gujaf-304	120	35	banks	bank	NOUN
gujaf-304	120	36	,	,	PUNCT
gujaf-304	120	37	and	and	CCONJ
gujaf-304	120	38	establish	establish	VERB
gujaf-304	120	39	the	the	DET
gujaf-304	120	40	effect	effect	NOUN
gujaf-304	120	41	of	of	ADP
gujaf-304	120	42	the	the	DET
gujaf-304	120	43	flexibility	flexibility	NOUN
gujaf-304	120	44	and	and	CCONJ
gujaf-304	120	45	increasing	increase	VERB
gujaf-304	120	46	preference	preference	NOUN
gujaf-304	120	47	for	for	ADP
gujaf-304	120	48	online	online	ADJ
gujaf-304	120	49	loan	loan	NOUN
gujaf-304	120	50	facilities	facility	NOUN
gujaf-304	120	51	on	on	ADP
gujaf-304	120	52	the	the	DET
gujaf-304	120	53	profitability	profitability	NOUN
gujaf-304	120	54	and	and	CCONJ
gujaf-304	120	55	turnover	turnover	NOUN
gujaf-304	120	56	of	of	ADP
gujaf-304	120	57	nigerian	nigerian	ADJ
gujaf-304	120	58	deposit	deposit	NOUN
gujaf-304	120	59	money	money	NOUN
gujaf-304	120	60	banks	bank	NOUN
gujaf-304	120	61	.	.	PUNCT
gujaf-304	121	1	drawing	draw	VERB
gujaf-304	121	2	from	from	ADP
gujaf-304	121	3	the	the	DET
gujaf-304	121	4	objectives	objective	NOUN
gujaf-304	121	5	of	of	ADP
gujaf-304	121	6	the	the	DET
gujaf-304	121	7	study	study	NOUN
gujaf-304	121	8	,	,	PUNCT
gujaf-304	121	9	the	the	DET
gujaf-304	121	10	first	first	ADJ
gujaf-304	121	11	question	question	NOUN
gujaf-304	121	12	is	be	AUX
gujaf-304	121	13	,	,	PUNCT
gujaf-304	121	14	to	to	ADP
gujaf-304	121	15	what	what	DET
gujaf-304	121	16	extent	extent	NOUN
gujaf-304	121	17	do	do	AUX
gujaf-304	121	18	the	the	DET
gujaf-304	121	19	increasing	increase	VERB
gujaf-304	121	20	use	use	NOUN
gujaf-304	121	21	and	and	CCONJ
gujaf-304	121	22	patronage	patronage	NOUN
gujaf-304	121	23	of	of	ADP
gujaf-304	121	24	point	point	NOUN
gujaf-304	121	25	-	-	PUNCT
gujaf-304	121	26	of	of	ADP
gujaf-304	121	27	-	-	PUNCT
gujaf-304	121	28	sale	sale	NOUN
gujaf-304	121	29	terminals	terminal	NOUN
gujaf-304	121	30	affect	affect	VERB
gujaf-304	121	31	the	the	DET
gujaf-304	121	32	profitability	profitability	NOUN
gujaf-304	121	33	of	of	ADP
gujaf-304	121	34	nigerian	nigerian	ADJ
gujaf-304	121	35	deposit	deposit	NOUN
gujaf-304	121	36	money	money	NOUN
gujaf-304	121	37	banks	bank	NOUN
gujaf-304	121	38	?	?	PUNCT
gujaf-304	122	1	the	the	DET
gujaf-304	122	2	second	second	ADJ
gujaf-304	122	3	question	question	NOUN
gujaf-304	122	4	is	be	AUX
gujaf-304	122	5	,	,	PUNCT
gujaf-304	122	6	to	to	ADP
gujaf-304	122	7	what	what	DET
gujaf-304	122	8	extent	extent	NOUN
gujaf-304	122	9	do	do	AUX
gujaf-304	122	10	the	the	DET
gujaf-304	122	11	increasing	increase	VERB
gujaf-304	122	12	use	use	NOUN
gujaf-304	122	13	and	and	CCONJ
gujaf-304	122	14	patronage	patronage	NOUN
gujaf-304	122	15	of	of	ADP
gujaf-304	122	16	point	point	NOUN
gujaf-304	122	17	-	-	PUNCT
gujaf-304	122	18	of	of	ADP
gujaf-304	122	19	-	-	PUNCT
gujaf-304	122	20	sale	sale	NOUN
gujaf-304	122	21	terminals	terminal	NOUN
gujaf-304	122	22	affect	affect	VERB
gujaf-304	122	23	the	the	DET
gujaf-304	122	24	turnover	turnover	NOUN
gujaf-304	122	25	of	of	ADP
gujaf-304	122	26	nigerian	nigerian	ADJ
gujaf-304	122	27	deposit	deposit	NOUN
gujaf-304	122	28	money	money	NOUN
gujaf-304	122	29	banks	bank	NOUN
gujaf-304	122	30	?	?	PUNCT
gujaf-304	123	1	the	the	DET
gujaf-304	123	2	third	third	ADJ
gujaf-304	123	3	question	question	NOUN
gujaf-304	123	4	is	be	AUX
gujaf-304	123	5	,	,	PUNCT
gujaf-304	123	6	to	to	ADP
gujaf-304	123	7	what	what	DET
gujaf-304	123	8	extent	extent	NOUN
gujaf-304	123	9	do	do	AUX
gujaf-304	123	10	the	the	DET
gujaf-304	123	11	flexibility	flexibility	NOUN
gujaf-304	123	12	and	and	CCONJ
gujaf-304	123	13	increasing	increase	VERB
gujaf-304	123	14	preference	preference	NOUN
gujaf-304	123	15	for	for	ADP
gujaf-304	123	16	online	online	ADJ
gujaf-304	123	17	loan	loan	NOUN
gujaf-304	123	18	facilities	facility	NOUN
gujaf-304	123	19	affect	affect	VERB
gujaf-304	123	20	the	the	DET
gujaf-304	123	21	profitability	profitability	NOUN
gujaf-304	123	22	of	of	ADP
gujaf-304	123	23	nigerian	nigerian	ADJ
gujaf-304	123	24	deposit	deposit	NOUN
gujaf-304	123	25	money	money	NOUN
gujaf-304	123	26	banks	bank	NOUN
gujaf-304	123	27	?	?	PUNCT
gujaf-304	124	1	the	the	DET
gujaf-304	124	2	last	last	ADJ
gujaf-304	124	3	question	question	NOUN
gujaf-304	124	4	is	be	AUX
gujaf-304	124	5	,	,	PUNCT
gujaf-304	124	6	to	to	ADP
gujaf-304	124	7	what	what	DET
gujaf-304	124	8	extent	extent	NOUN
gujaf-304	124	9	do	do	AUX
gujaf-304	124	10	the	the	DET
gujaf-304	124	11	flexibility	flexibility	NOUN
gujaf-304	124	12	and	and	CCONJ
gujaf-304	124	13	increasing	increase	VERB
gujaf-304	124	14	patronage	patronage	NOUN
gujaf-304	124	15	of	of	ADP
gujaf-304	124	16	online	online	ADJ
gujaf-304	124	17	loan	loan	NOUN
gujaf-304	124	18	facilities	facility	NOUN
gujaf-304	124	19	affect	affect	VERB
gujaf-304	124	20	the	the	DET
gujaf-304	124	21	turnover	turnover	NOUN
gujaf-304	124	22	of	of	ADP
gujaf-304	124	23	nigerian	nigerian	ADJ
gujaf-304	124	24	deposit	deposit	NOUN
gujaf-304	124	25	money	money	NOUN
gujaf-304	124	26	banks	bank	NOUN
gujaf-304	124	27	?	?	PUNCT
gujaf-304	125	1	bank	bank	NOUN
gujaf-304	125	2	profitability	profitability	NOUN
gujaf-304	125	3	and	and	CCONJ
gujaf-304	125	4	turnover	turnover	NOUN
gujaf-304	125	5	succinctly	succinctly	ADV
gujaf-304	125	6	,	,	PUNCT
gujaf-304	125	7	profit	profit	NOUN
gujaf-304	125	8	generally	generally	ADV
gujaf-304	125	9	refers	refer	VERB
gujaf-304	125	10	to	to	ADP
gujaf-304	125	11	total	total	ADJ
gujaf-304	125	12	revenues	revenue	NOUN
gujaf-304	125	13	less	less	ADJ
gujaf-304	125	14	expenses	expense	NOUN
gujaf-304	125	15	(	(	PUNCT
gujaf-304	125	16	kenton	kenton	PROPN
gujaf-304	125	17	,	,	PUNCT
gujaf-304	125	18	2022	2022	NUM
gujaf-304	125	19	)	)	PUNCT
gujaf-304	125	20	.	.	PUNCT
gujaf-304	126	1	profit	profit	NOUN
gujaf-304	126	2	is	be	AUX
gujaf-304	126	3	the	the	DET
gujaf-304	126	4	heart	heart	NOUN
gujaf-304	126	5	-	-	PUNCT
gujaf-304	126	6	beat	beat	NOUN
gujaf-304	126	7	of	of	ADP
gujaf-304	126	8	investors	investor	NOUN
gujaf-304	126	9	,	,	PUNCT
gujaf-304	126	10	directors	director	NOUN
gujaf-304	126	11	and	and	CCONJ
gujaf-304	126	12	almost	almost	ADV
gujaf-304	126	13	every	every	PRON
gujaf-304	126	14	stakeholders	stakeholder	NOUN
gujaf-304	126	15	of	of	ADP
gujaf-304	126	16	business	business	NOUN
gujaf-304	126	17	entities	entity	NOUN
gujaf-304	126	18	because	because	SCONJ
gujaf-304	126	19	it	it	PRON
gujaf-304	126	20	is	be	AUX
gujaf-304	126	21	the	the	DET
gujaf-304	126	22	secret	secret	NOUN
gujaf-304	126	23	of	of	ADP
gujaf-304	126	24	financial	financial	ADJ
gujaf-304	126	25	stability	stability	NOUN
gujaf-304	126	26	and	and	CCONJ
gujaf-304	126	27	the	the	DET
gujaf-304	126	28	first	first	ADJ
gujaf-304	126	29	line	line	NOUN
gujaf-304	126	30	of	of	ADP
gujaf-304	126	31	defense	defense	NOUN
gujaf-304	126	32	against	against	ADP
gujaf-304	126	33	impairment	impairment	NOUN
gujaf-304	126	34	and	and	CCONJ
gujaf-304	126	35	or	or	CCONJ
gujaf-304	126	36	risk	risk	NOUN
gujaf-304	126	37	(	(	PUNCT
gujaf-304	126	38	guindos	guindo	NOUN
gujaf-304	126	39	,	,	PUNCT
gujaf-304	126	40	2019	2019	NUM
gujaf-304	126	41	)	)	PUNCT
gujaf-304	126	42	.	.	PUNCT
gujaf-304	127	1	however	however	ADV
gujaf-304	127	2	,	,	PUNCT
gujaf-304	127	3	risk	risk	NOUN
gujaf-304	127	4	in	in	ADP
gujaf-304	127	5	the	the	DET
gujaf-304	127	6	banking	banking	NOUN
gujaf-304	127	7	sector	sector	NOUN
gujaf-304	127	8	is	be	AUX
gujaf-304	127	9	a	a	DET
gujaf-304	127	10	function	function	NOUN
gujaf-304	127	11	of	of	ADP
gujaf-304	127	12	market	market	NOUN
gujaf-304	127	13	supremacy	supremacy	NOUN
gujaf-304	127	14	.	.	PUNCT
gujaf-304	128	1	congruently	congruently	ADV
gujaf-304	128	2	,	,	PUNCT
gujaf-304	128	3	das	das	PROPN
gujaf-304	128	4	,	,	PUNCT
gujaf-304	128	5	hu	hu	PROPN
gujaf-304	128	6	and	and	CCONJ
gujaf-304	128	7	xu	xu	PROPN
gujaf-304	128	8	(	(	PUNCT
gujaf-304	128	9	2019	2019	NUM
gujaf-304	128	10	)	)	PUNCT
gujaf-304	128	11	opined	opine	VERB
gujaf-304	128	12	that	that	SCONJ
gujaf-304	128	13	banks	bank	NOUN
gujaf-304	128	14	with	with	ADP
gujaf-304	128	15	greater	great	ADJ
gujaf-304	128	16	market	market	NOUN
gujaf-304	128	17	power	power	NOUN
gujaf-304	128	18	have	have	VERB
gujaf-304	128	19	lower	low	ADJ
gujaf-304	128	20	risks	risk	NOUN
gujaf-304	128	21	.	.	PUNCT
gujaf-304	129	1	but	but	CCONJ
gujaf-304	129	2	contemporary	contemporary	ADJ
gujaf-304	129	3	market	market	NOUN
gujaf-304	129	4	supremacy	supremacy	NOUN
gujaf-304	129	5	in	in	ADP
gujaf-304	129	6	the	the	DET
gujaf-304	129	7	digital	digital	ADJ
gujaf-304	129	8	era	era	NOUN
gujaf-304	129	9	is	be	AUX
gujaf-304	129	10	a	a	DET
gujaf-304	129	11	function	function	NOUN
gujaf-304	129	12	of	of	ADP
gujaf-304	129	13	operational	operational	ADJ
gujaf-304	129	14	automation	automation	NOUN
gujaf-304	129	15	cum	cum	NOUN
gujaf-304	129	16	availability	availability	NOUN
gujaf-304	129	17	,	,	PUNCT
gujaf-304	129	18	visibility	visibility	NOUN
gujaf-304	129	19	,	,	PUNCT
gujaf-304	129	20	accessibility	accessibility	NOUN
gujaf-304	129	21	and	and	CCONJ
gujaf-304	129	22	flexibility	flexibility	NOUN
gujaf-304	129	23	of	of	ADP
gujaf-304	129	24	products	product	NOUN
gujaf-304	129	25	and	and	CCONJ
gujaf-304	129	26	services	service	NOUN
gujaf-304	129	27	in	in	ADP
gujaf-304	129	28	the	the	DET
gujaf-304	129	29	internet	internet	NOUN
gujaf-304	129	30	.	.	PUNCT
gujaf-304	130	1	a	a	DET
gujaf-304	130	2	substantial	substantial	ADJ
gujaf-304	130	3	percentage	percentage	NOUN
gujaf-304	130	4	of	of	ADP
gujaf-304	130	5	banks	bank	NOUN
gujaf-304	130	6	’	'	PUNCT
gujaf-304	130	7	profit	profit	NOUN
gujaf-304	130	8	comes	come	VERB
gujaf-304	130	9	from	from	ADP
gujaf-304	130	10	fees	fee	NOUN
gujaf-304	130	11	charged	charge	VERB
gujaf-304	130	12	for	for	ADP
gujaf-304	130	13	services	service	NOUN
gujaf-304	130	14	and	and	CCONJ
gujaf-304	130	15	interest	interest	NOUN
gujaf-304	130	16	earned	earn	VERB
gujaf-304	130	17	from	from	ADP
gujaf-304	130	18	assets	asset	NOUN
gujaf-304	130	19	.	.	PUNCT
gujaf-304	131	1	but	but	CCONJ
gujaf-304	131	2	then	then	ADV
gujaf-304	131	3	,	,	PUNCT
gujaf-304	131	4	most	most	ADJ
gujaf-304	131	5	of	of	ADP
gujaf-304	131	6	the	the	DET
gujaf-304	131	7	revenue	revenue	NOUN
gujaf-304	131	8	yielding	yield	VERB
gujaf-304	131	9	services	service	NOUN
gujaf-304	131	10	rendered	render	VERB
gujaf-304	131	11	by	by	ADP
gujaf-304	131	12	banks	bank	NOUN
gujaf-304	131	13	are	be	AUX
gujaf-304	131	14	being	be	AUX
gujaf-304	131	15	competitively	competitively	ADV
gujaf-304	131	16	and	and	CCONJ
gujaf-304	131	17	seamlessly	seamlessly	ADV
gujaf-304	131	18	offered	offer	VERB
gujaf-304	131	19	by	by	ADP
gujaf-304	131	20	digital	digital	ADJ
gujaf-304	131	21	non	non	ADJ
gujaf-304	131	22	-	-	ADJ
gujaf-304	131	23	banking	banking	ADJ
gujaf-304	131	24	financial	financial	ADJ
gujaf-304	131	25	institutions	institution	NOUN
gujaf-304	131	26	with	with	ADP
gujaf-304	131	27	sophisticated	sophisticated	ADJ
gujaf-304	131	28	applications	application	NOUN
gujaf-304	131	29	and	and	CCONJ
gujaf-304	131	30	machines	machine	NOUN
gujaf-304	131	31	such	such	ADJ
gujaf-304	131	32	as	as	ADP
gujaf-304	131	33	the	the	DET
gujaf-304	131	34	pos	pos	NOUN
gujaf-304	131	35	.	.	PUNCT
gujaf-304	132	1	again	again	ADV
gujaf-304	132	2	,	,	PUNCT
gujaf-304	132	3	a	a	DET
gujaf-304	132	4	major	major	ADJ
gujaf-304	132	5	interest	interest	NOUN
gujaf-304	132	6	-	-	PUNCT
gujaf-304	132	7	earning	earn	VERB
gujaf-304	132	8	asset	asset	NOUN
gujaf-304	132	9	of	of	ADP
gujaf-304	132	10	banks	bank	NOUN
gujaf-304	132	11	is	be	AUX
gujaf-304	132	12	loan	loan	NOUN
gujaf-304	132	13	,	,	PUNCT
gujaf-304	132	14	which	which	PRON
gujaf-304	132	15	is	be	AUX
gujaf-304	132	16	presently	presently	ADV
gujaf-304	132	17	offered	offer	VERB
gujaf-304	132	18	effortlessly	effortlessly	ADV
gujaf-304	132	19	to	to	ADP
gujaf-304	132	20	individuals	individual	NOUN
gujaf-304	132	21	and	and	CCONJ
gujaf-304	132	22	small	small	ADJ
gujaf-304	132	23	and	and	CCONJ
gujaf-304	132	24	medium	medium	NOUN
gujaf-304	132	25	entreprises	entreprise	NOUN
gujaf-304	132	26	by	by	ADP
gujaf-304	132	27	non	non	ADJ
gujaf-304	132	28	-	-	ADJ
gujaf-304	132	29	banking	banking	ADJ
gujaf-304	132	30	financial	financial	ADJ
gujaf-304	132	31	institutions	institution	NOUN
gujaf-304	132	32	at	at	ADP
gujaf-304	132	33	comparatively	comparatively	ADV
gujaf-304	132	34	low	low	ADJ
gujaf-304	132	35	interest	interest	NOUN
gujaf-304	132	36	rates	rate	NOUN
gujaf-304	132	37	(	(	PUNCT
gujaf-304	132	38	thismatter	thismatter	NOUN
gujaf-304	132	39	,	,	PUNCT
gujaf-304	132	40	2016	2016	NUM
gujaf-304	132	41	)	)	PUNCT
gujaf-304	132	42	.	.	PUNCT
gujaf-304	133	1	the	the	DET
gujaf-304	133	2	competitive	competitive	ADJ
gujaf-304	133	3	activities	activity	NOUN
gujaf-304	133	4	of	of	ADP
gujaf-304	133	5	digital	digital	ADJ
gujaf-304	133	6	non	non	ADJ
gujaf-304	133	7	-	-	ADJ
gujaf-304	133	8	banking	banking	ADJ
gujaf-304	133	9	financial	financial	ADJ
gujaf-304	133	10	gusau	gusau	ADJ
gujaf-304	133	11	journal	journal	NOUN
gujaf-304	133	12	of	of	ADP
gujaf-304	133	13	accounting	accounting	NOUN
gujaf-304	133	14	and	and	CCONJ
gujaf-304	133	15	finance	finance	NOUN
gujaf-304	133	16	,	,	PUNCT
gujaf-304	133	17	vol	vol	NOUN
gujaf-304	133	18	.	.	PROPN
gujaf-304	133	19	5	5	NUM
gujaf-304	133	20	,	,	PUNCT
gujaf-304	133	21	issue	issue	NOUN
gujaf-304	133	22	1	1	NUM
gujaf-304	133	23	,	,	PUNCT
gujaf-304	133	24	april	april	PROPN
gujaf-304	133	25	,	,	PUNCT
gujaf-304	133	26	2024	2024	NUM
gujaf-304	133	27	220	220	NUM
gujaf-304	133	28	institutions	institution	NOUN
gujaf-304	133	29	seem	seem	VERB
gujaf-304	133	30	to	to	PART
gujaf-304	133	31	have	have	VERB
gujaf-304	133	32	grave	grave	ADJ
gujaf-304	133	33	implications	implication	NOUN
gujaf-304	133	34	on	on	ADP
gujaf-304	133	35	the	the	DET
gujaf-304	133	36	profitability	profitability	NOUN
gujaf-304	133	37	,	,	PUNCT
gujaf-304	133	38	turnover	turnover	NOUN
gujaf-304	133	39	and	and	CCONJ
gujaf-304	133	40	capital	capital	NOUN
gujaf-304	133	41	of	of	ADP
gujaf-304	133	42	conventional	conventional	ADJ
gujaf-304	133	43	banks	bank	NOUN
gujaf-304	133	44	(	(	PUNCT
gujaf-304	133	45	kayshap	kayshap	PROPN
gujaf-304	133	46	&	&	CCONJ
gujaf-304	133	47	stein	stein	PROPN
gujaf-304	133	48	,	,	PUNCT
gujaf-304	133	49	1994	1994	NUM
gujaf-304	133	50	;	;	PUNCT
gujaf-304	133	51	van	van	PROPN
gujaf-304	133	52	den	den	PROPN
gujaf-304	133	53	heuvel	heuvel	PROPN
gujaf-304	133	54	,	,	PUNCT
gujaf-304	133	55	2002	2002	NUM
gujaf-304	133	56	)	)	PUNCT
gujaf-304	133	57	.	.	PUNCT
gujaf-304	134	1	bank	bank	NOUN
gujaf-304	134	2	turnover	turnover	NOUN
gujaf-304	134	3	is	be	AUX
gujaf-304	134	4	the	the	DET
gujaf-304	134	5	amount	amount	NOUN
gujaf-304	134	6	of	of	ADP
gujaf-304	134	7	revenue	revenue	NOUN
gujaf-304	134	8	banks	bank	NOUN
gujaf-304	134	9	generate	generate	VERB
gujaf-304	134	10	over	over	ADP
gujaf-304	134	11	a	a	DET
gujaf-304	134	12	period	period	NOUN
gujaf-304	134	13	of	of	ADP
gujaf-304	134	14	time	time	NOUN
gujaf-304	134	15	(	(	PUNCT
gujaf-304	134	16	findling	findling	NOUN
gujaf-304	134	17	,	,	PUNCT
gujaf-304	134	18	n.d	n.d	PROPN
gujaf-304	134	19	.	.	PROPN
gujaf-304	134	20	)	)	PUNCT
gujaf-304	134	21	.	.	PUNCT
gujaf-304	135	1	precisely	precisely	ADV
gujaf-304	135	2	,	,	PUNCT
gujaf-304	135	3	the	the	DET
gujaf-304	135	4	term	term	NOUN
gujaf-304	135	5	turnover	turnover	NOUN
gujaf-304	135	6	is	be	AUX
gujaf-304	135	7	“	"	PUNCT
gujaf-304	135	8	an	an	DET
gujaf-304	135	9	accounting	accounting	NOUN
gujaf-304	135	10	concept	concept	NOUN
gujaf-304	135	11	that	that	PRON
gujaf-304	135	12	calculates	calculate	VERB
gujaf-304	135	13	how	how	SCONJ
gujaf-304	135	14	quickly	quickly	ADV
gujaf-304	135	15	a	a	DET
gujaf-304	135	16	business	business	NOUN
gujaf-304	135	17	conducts	conduct	VERB
gujaf-304	135	18	its	its	PRON
gujaf-304	135	19	operations	operation	NOUN
gujaf-304	135	20	”	"	PUNCT
gujaf-304	135	21	(	(	PUNCT
gujaf-304	135	22	kenton	kenton	PROPN
gujaf-304	135	23	,	,	PUNCT
gujaf-304	135	24	2022	2022	NUM
gujaf-304	135	25	)	)	PUNCT
gujaf-304	135	26	.	.	PUNCT
gujaf-304	136	1	turnover	turnover	NOUN
gujaf-304	136	2	in	in	ADP
gujaf-304	136	3	the	the	DET
gujaf-304	136	4	accounting	accounting	NOUN
gujaf-304	136	5	parlance	parlance	NOUN
gujaf-304	136	6	,	,	PUNCT
gujaf-304	136	7	particularly	particularly	ADV
gujaf-304	136	8	in	in	ADP
gujaf-304	136	9	this	this	DET
gujaf-304	136	10	context	context	NOUN
gujaf-304	136	11	is	be	AUX
gujaf-304	136	12	how	how	SCONJ
gujaf-304	136	13	rapidly	rapidly	ADV
gujaf-304	136	14	and	and	CCONJ
gujaf-304	136	15	competitively	competitively	ADV
gujaf-304	136	16	the	the	DET
gujaf-304	136	17	financial	financial	ADJ
gujaf-304	136	18	services	service	NOUN
gujaf-304	136	19	and	and	CCONJ
gujaf-304	136	20	products	product	NOUN
gujaf-304	136	21	of	of	ADP
gujaf-304	136	22	deposit	deposit	NOUN
gujaf-304	136	23	money	money	NOUN
gujaf-304	136	24	banks	bank	NOUN
gujaf-304	136	25	deliver	deliver	VERB
gujaf-304	136	26	are	be	AUX
gujaf-304	136	27	purchased	purchase	VERB
gujaf-304	136	28	and	and	CCONJ
gujaf-304	136	29	or	or	CCONJ
gujaf-304	136	30	sold	sell	VERB
gujaf-304	136	31	,	,	PUNCT
gujaf-304	136	32	given	give	VERB
gujaf-304	136	33	the	the	DET
gujaf-304	136	34	existence	existence	NOUN
gujaf-304	136	35	of	of	ADP
gujaf-304	136	36	mobile	mobile	ADJ
gujaf-304	136	37	,	,	PUNCT
gujaf-304	136	38	flexible	flexible	ADJ
gujaf-304	136	39	and	and	CCONJ
gujaf-304	136	40	less	less	ADV
gujaf-304	136	41	expensive	expensive	ADJ
gujaf-304	136	42	alternatives	alternative	NOUN
gujaf-304	136	43	from	from	ADP
gujaf-304	136	44	digital	digital	ADJ
gujaf-304	136	45	non	non	ADJ
gujaf-304	136	46	-	-	ADJ
gujaf-304	136	47	banking	banking	ADJ
gujaf-304	136	48	financial	financial	ADJ
gujaf-304	136	49	institutions	institution	NOUN
gujaf-304	136	50	.	.	PUNCT
gujaf-304	137	1	it	it	PRON
gujaf-304	137	2	is	be	AUX
gujaf-304	137	3	used	use	VERB
gujaf-304	137	4	to	to	PART
gujaf-304	137	5	evaluate	evaluate	VERB
gujaf-304	137	6	how	how	SCONJ
gujaf-304	137	7	effectively	effectively	ADV
gujaf-304	137	8	banks	bank	NOUN
gujaf-304	137	9	perform	perform	VERB
gujaf-304	137	10	their	their	PRON
gujaf-304	137	11	businesses	business	NOUN
gujaf-304	137	12	,	,	PUNCT
gujaf-304	137	13	and	and	CCONJ
gujaf-304	137	14	can	can	AUX
gujaf-304	137	15	be	be	AUX
gujaf-304	137	16	partly	partly	ADV
gujaf-304	137	17	ascertained	ascertain	VERB
gujaf-304	137	18	from	from	ADP
gujaf-304	137	19	the	the	DET
gujaf-304	137	20	annual	annual	ADJ
gujaf-304	137	21	volume	volume	NOUN
gujaf-304	137	22	and	and	CCONJ
gujaf-304	137	23	value	value	NOUN
gujaf-304	137	24	of	of	ADP
gujaf-304	137	25	annual	annual	ADJ
gujaf-304	137	26	cheques	cheque	NOUN
gujaf-304	137	27	issued	issue	VERB
gujaf-304	137	28	,	,	PUNCT
gujaf-304	137	29	received	receive	VERB
gujaf-304	137	30	and	and	CCONJ
gujaf-304	137	31	processed	process	VERB
gujaf-304	137	32	by	by	ADP
gujaf-304	137	33	dmbs	dmb	NOUN
gujaf-304	137	34	.	.	PUNCT
gujaf-304	138	1	this	this	PRON
gujaf-304	138	2	implies	imply	VERB
gujaf-304	138	3	that	that	SCONJ
gujaf-304	138	4	a	a	DET
gujaf-304	138	5	quick	quick	ADJ
gujaf-304	138	6	turnover	turnover	NOUN
gujaf-304	138	7	rate	rate	NOUN
gujaf-304	138	8	generates	generate	VERB
gujaf-304	138	9	more	more	ADJ
gujaf-304	138	10	commissions	commission	NOUN
gujaf-304	138	11	and	and	CCONJ
gujaf-304	138	12	or	or	CCONJ
gujaf-304	138	13	revenue	revenue	NOUN
gujaf-304	138	14	to	to	PART
gujaf-304	138	15	deposit	deposit	VERB
gujaf-304	138	16	money	money	NOUN
gujaf-304	138	17	banks	bank	NOUN
gujaf-304	138	18	(	(	PUNCT
gujaf-304	138	19	findling	findling	NOUN
gujaf-304	138	20	,	,	PUNCT
gujaf-304	138	21	n.d	n.d	PROPN
gujaf-304	138	22	.	.	PROPN
gujaf-304	138	23	)	)	PUNCT
gujaf-304	138	24	.	.	PUNCT
gujaf-304	139	1	specifically	specifically	ADV
gujaf-304	139	2	,	,	PUNCT
gujaf-304	139	3	bank	bank	NOUN
gujaf-304	139	4	turnover	turnover	NOUN
gujaf-304	139	5	comprises	comprise	VERB
gujaf-304	139	6	total	total	ADJ
gujaf-304	139	7	deposits	deposit	NOUN
gujaf-304	139	8	and	and	CCONJ
gujaf-304	139	9	advances	advance	NOUN
gujaf-304	139	10	from	from	ADP
gujaf-304	139	11	and	and	CCONJ
gujaf-304	139	12	given	give	VERB
gujaf-304	139	13	to	to	ADP
gujaf-304	139	14	customers	customer	NOUN
gujaf-304	139	15	(	(	PUNCT
gujaf-304	139	16	sanker	sanker	PROPN
gujaf-304	139	17	,	,	PUNCT
gujaf-304	139	18	n.d	n.d	PROPN
gujaf-304	139	19	.	.	PROPN
gujaf-304	139	20	)	)	PUNCT
gujaf-304	139	21	.	.	PUNCT
gujaf-304	140	1	prior	prior	ADV
gujaf-304	140	2	to	to	ADP
gujaf-304	140	3	the	the	DET
gujaf-304	140	4	21st	21st	ADJ
gujaf-304	140	5	century	century	NOUN
gujaf-304	140	6	,	,	PUNCT
gujaf-304	140	7	most	most	ADJ
gujaf-304	140	8	bank	bank	NOUN
gujaf-304	140	9	transactions	transaction	NOUN
gujaf-304	140	10	and	and	CCONJ
gujaf-304	140	11	deposits	deposit	NOUN
gujaf-304	140	12	were	be	AUX
gujaf-304	140	13	made	make	VERB
gujaf-304	140	14	by	by	ADP
gujaf-304	140	15	cheque	cheque	NOUN
gujaf-304	140	16	.	.	PUNCT
gujaf-304	141	1	similarly	similarly	ADV
gujaf-304	141	2	,	,	PUNCT
gujaf-304	141	3	most	most	ADV
gujaf-304	141	4	advances	advance	NOUN
gujaf-304	141	5	and	and	CCONJ
gujaf-304	141	6	short	short	ADJ
gujaf-304	141	7	-	-	PUNCT
gujaf-304	141	8	term	term	NOUN
gujaf-304	141	9	loans	loan	NOUN
gujaf-304	141	10	were	be	AUX
gujaf-304	141	11	granted	grant	VERB
gujaf-304	141	12	and	and	CCONJ
gujaf-304	141	13	processed	process	VERB
gujaf-304	141	14	with	with	ADP
gujaf-304	141	15	cheques	cheque	NOUN
gujaf-304	141	16	.	.	PUNCT
gujaf-304	142	1	but	but	CCONJ
gujaf-304	142	2	the	the	DET
gujaf-304	142	3	emergence	emergence	NOUN
gujaf-304	142	4	and	and	CCONJ
gujaf-304	142	5	introduction	introduction	NOUN
gujaf-304	142	6	of	of	ADP
gujaf-304	142	7	pos	pos	NOUN
gujaf-304	142	8	and	and	CCONJ
gujaf-304	142	9	online	online	ADJ
gujaf-304	142	10	loans	loan	NOUN
gujaf-304	142	11	in	in	ADP
gujaf-304	142	12	contemporary	contemporary	ADJ
gujaf-304	142	13	time	time	NOUN
gujaf-304	142	14	seem	seem	VERB
gujaf-304	142	15	to	to	PART
gujaf-304	142	16	have	have	AUX
gujaf-304	142	17	reduced	reduce	VERB
gujaf-304	142	18	the	the	DET
gujaf-304	142	19	use	use	NOUN
gujaf-304	142	20	and	and	CCONJ
gujaf-304	142	21	relevance	relevance	NOUN
gujaf-304	142	22	of	of	ADP
gujaf-304	142	23	cheques	cheque	NOUN
gujaf-304	142	24	in	in	ADP
gujaf-304	142	25	the	the	DET
gujaf-304	142	26	financial	financial	ADJ
gujaf-304	142	27	circle	circle	NOUN
gujaf-304	142	28	,	,	PUNCT
gujaf-304	142	29	and	and	CCONJ
gujaf-304	142	30	may	may	AUX
gujaf-304	142	31	affect	affect	VERB
gujaf-304	142	32	the	the	DET
gujaf-304	142	33	turnover	turnover	NOUN
gujaf-304	142	34	of	of	ADP
gujaf-304	142	35	deposit	deposit	NOUN
gujaf-304	142	36	money	money	NOUN
gujaf-304	142	37	banks	bank	NOUN
gujaf-304	142	38	,	,	PUNCT
gujaf-304	142	39	thereby	thereby	ADV
gujaf-304	142	40	necessitating	necessitate	VERB
gujaf-304	142	41	an	an	DET
gujaf-304	142	42	empirical	empirical	ADJ
gujaf-304	142	43	enquiry	enquiry	NOUN
gujaf-304	142	44	on	on	ADP
gujaf-304	142	45	the	the	DET
gujaf-304	142	46	extent	extent	NOUN
gujaf-304	142	47	and	and	CCONJ
gujaf-304	142	48	nature	nature	NOUN
gujaf-304	142	49	of	of	ADP
gujaf-304	142	50	effect	effect	NOUN
gujaf-304	142	51	.	.	PUNCT
gujaf-304	143	1	point	point	NOUN
gujaf-304	143	2	of	of	ADP
gujaf-304	143	3	sale	sale	NOUN
gujaf-304	143	4	this	this	DET
gujaf-304	143	5	though	though	ADV
gujaf-304	143	6	,	,	PUNCT
gujaf-304	143	7	not	not	PART
gujaf-304	143	8	self	self	NOUN
gujaf-304	143	9	-	-	PUNCT
gujaf-304	143	10	dispensing	dispense	VERB
gujaf-304	143	11	,	,	PUNCT
gujaf-304	143	12	functions	function	NOUN
gujaf-304	143	13	like	like	ADP
gujaf-304	143	14	the	the	DET
gujaf-304	143	15	automatic	automatic	ADJ
gujaf-304	143	16	teller	teller	NOUN
gujaf-304	143	17	machines	machine	NOUN
gujaf-304	143	18	(	(	PUNCT
gujaf-304	143	19	atm	atm	NOUN
gujaf-304	143	20	)	)	PUNCT
gujaf-304	143	21	,	,	PUNCT
gujaf-304	143	22	and	and	CCONJ
gujaf-304	143	23	can	can	AUX
gujaf-304	143	24	be	be	AUX
gujaf-304	143	25	best	well	ADV
gujaf-304	143	26	described	describe	VERB
gujaf-304	143	27	as	as	ADP
gujaf-304	143	28	a	a	DET
gujaf-304	143	29	micro	micro	NOUN
gujaf-304	143	30	-	-	NOUN
gujaf-304	143	31	atm	atm	ADJ
gujaf-304	143	32	(	(	PUNCT
gujaf-304	143	33	okonkwo	okonkwo	NOUN
gujaf-304	143	34	&	&	CCONJ
gujaf-304	143	35	ekwueme	ekwueme	NOUN
gujaf-304	143	36	,	,	PUNCT
gujaf-304	143	37	2022	2022	NUM
gujaf-304	143	38	)	)	PUNCT
gujaf-304	143	39	.	.	PUNCT
gujaf-304	144	1	like	like	ADP
gujaf-304	144	2	the	the	DET
gujaf-304	144	3	atm	atm	NOUN
gujaf-304	144	4	,	,	PUNCT
gujaf-304	144	5	the	the	DET
gujaf-304	144	6	pos	pos	NOUN
gujaf-304	144	7	machine	machine	NOUN
gujaf-304	144	8	reads	read	VERB
gujaf-304	144	9	and	and	CCONJ
gujaf-304	144	10	captures	capture	VERB
gujaf-304	144	11	relevant	relevant	ADJ
gujaf-304	144	12	and	and	CCONJ
gujaf-304	144	13	desirable	desirable	ADJ
gujaf-304	144	14	details	detail	NOUN
gujaf-304	144	15	of	of	ADP
gujaf-304	144	16	users	user	NOUN
gujaf-304	144	17	contained	contain	VERB
gujaf-304	144	18	in	in	ADP
gujaf-304	144	19	special	special	ADJ
gujaf-304	144	20	cards	card	NOUN
gujaf-304	144	21	,	,	PUNCT
gujaf-304	144	22	issued	issue	VERB
gujaf-304	144	23	by	by	ADP
gujaf-304	144	24	deposit	deposit	NOUN
gujaf-304	144	25	money	money	NOUN
gujaf-304	144	26	banks	bank	NOUN
gujaf-304	144	27	and	and	CCONJ
gujaf-304	144	28	some	some	DET
gujaf-304	144	29	digital	digital	ADJ
gujaf-304	144	30	non	non	ADJ
gujaf-304	144	31	-	-	ADJ
gujaf-304	144	32	bank	bank	ADJ
gujaf-304	144	33	financial	financial	ADJ
gujaf-304	144	34	firms	firm	NOUN
gujaf-304	144	35	.	.	PUNCT
gujaf-304	145	1	remarkably	remarkably	ADV
gujaf-304	145	2	,	,	PUNCT
gujaf-304	145	3	these	these	DET
gujaf-304	145	4	cards	card	NOUN
gujaf-304	145	5	are	be	AUX
gujaf-304	145	6	inserted	insert	VERB
gujaf-304	145	7	into	into	ADP
gujaf-304	145	8	the	the	DET
gujaf-304	145	9	pos	pos	NOUN
gujaf-304	145	10	terminal	terminal	NOUN
gujaf-304	145	11	which	which	PRON
gujaf-304	145	12	electronically	electronically	ADV
gujaf-304	145	13	relates	relate	VERB
gujaf-304	145	14	with	with	ADP
gujaf-304	145	15	users	user	NOUN
gujaf-304	145	16	’	'	PUNCT
gujaf-304	145	17	financial	financial	ADJ
gujaf-304	145	18	institutions	institution	NOUN
gujaf-304	145	19	through	through	ADP
gujaf-304	145	20	intermediary	intermediary	ADJ
gujaf-304	145	21	service	service	NOUN
gujaf-304	145	22	providers	provider	NOUN
gujaf-304	145	23	to	to	PART
gujaf-304	145	24	confirm	confirm	VERB
gujaf-304	145	25	users	user	NOUN
gujaf-304	145	26	’	’	PART
gujaf-304	145	27	identity	identity	NOUN
gujaf-304	145	28	,	,	PUNCT
gujaf-304	145	29	financial	financial	ADJ
gujaf-304	145	30	status	status	NOUN
gujaf-304	145	31	and	and	CCONJ
gujaf-304	145	32	approval	approval	NOUN
gujaf-304	145	33	for	for	ADP
gujaf-304	145	34	payment	payment	NOUN
gujaf-304	145	35	(	(	PUNCT
gujaf-304	145	36	ugbede	ugbede	NOUN
gujaf-304	145	37	etal	etal	NOUN
gujaf-304	145	38	.	.	PUNCT
gujaf-304	145	39	,	,	PUNCT
gujaf-304	145	40	2019	2019	NUM
gujaf-304	145	41	)	)	PUNCT
gujaf-304	145	42	.	.	PUNCT
gujaf-304	146	1	this	this	PRON
gujaf-304	146	2	is	be	AUX
gujaf-304	146	3	achieved	achieve	VERB
gujaf-304	146	4	by	by	ADP
gujaf-304	146	5	electronically	electronically	ADV
gujaf-304	146	6	transferring	transfer	VERB
gujaf-304	146	7	a	a	DET
gujaf-304	146	8	desired	desire	VERB
gujaf-304	146	9	amount	amount	NOUN
gujaf-304	146	10	from	from	ADP
gujaf-304	146	11	the	the	DET
gujaf-304	146	12	account	account	NOUN
gujaf-304	146	13	(	(	PUNCT
gujaf-304	146	14	electronic	electronic	ADJ
gujaf-304	146	15	purse	purse	NOUN
gujaf-304	146	16	)	)	PUNCT
gujaf-304	146	17	of	of	ADP
gujaf-304	146	18	a	a	DET
gujaf-304	146	19	payer	payer	NOUN
gujaf-304	146	20	to	to	ADP
gujaf-304	146	21	the	the	DET
gujaf-304	146	22	account	account	NOUN
gujaf-304	146	23	of	of	ADP
gujaf-304	146	24	a	a	DET
gujaf-304	146	25	payee	payee	NOUN
gujaf-304	146	26	by	by	ADP
gujaf-304	146	27	completing	complete	VERB
gujaf-304	146	28	a	a	DET
gujaf-304	146	29	specific	specific	ADJ
gujaf-304	146	30	programmed	program	VERB
gujaf-304	146	31	procedure	procedure	NOUN
gujaf-304	146	32	in	in	ADP
gujaf-304	146	33	the	the	DET
gujaf-304	146	34	pos	pos	NOUN
gujaf-304	146	35	terminal	terminal	NOUN
gujaf-304	146	36	,	,	PUNCT
gujaf-304	146	37	via	via	ADP
gujaf-304	146	38	the	the	DET
gujaf-304	146	39	internet	internet	NOUN
gujaf-304	146	40	(	(	PUNCT
gujaf-304	146	41	chukwuma	chukwuma	PROPN
gujaf-304	146	42	,	,	PUNCT
gujaf-304	146	43	2018	2018	NUM
gujaf-304	146	44	)	)	PUNCT
gujaf-304	146	45	.	.	PUNCT
gujaf-304	147	1	accordingly	accordingly	ADV
gujaf-304	147	2	,	,	PUNCT
gujaf-304	147	3	the	the	DET
gujaf-304	147	4	pos	pos	NOUN
gujaf-304	147	5	terminal	terminal	NOUN
gujaf-304	147	6	as	as	SCONJ
gujaf-304	147	7	it	it	PRON
gujaf-304	147	8	were	be	AUX
gujaf-304	147	9	,	,	PUNCT
gujaf-304	147	10	is	be	AUX
gujaf-304	147	11	a	a	DET
gujaf-304	147	12	mobile	mobile	NOUN
gujaf-304	147	13	-	-	PUNCT
gujaf-304	147	14	flexible	flexible	ADJ
gujaf-304	147	15	,	,	PUNCT
gujaf-304	147	16	user	user	NOUN
gujaf-304	147	17	-	-	PUNCT
gujaf-304	147	18	friendly	friendly	ADJ
gujaf-304	147	19	micro	micro	ADJ
gujaf-304	147	20	automated	automate	VERB
gujaf-304	147	21	sophisticated	sophisticated	ADJ
gujaf-304	147	22	machine	machine	NOUN
gujaf-304	147	23	that	that	PRON
gujaf-304	147	24	intelligently	intelligently	ADV
gujaf-304	147	25	identify	identify	VERB
gujaf-304	147	26	,	,	PUNCT
gujaf-304	147	27	read	read	VERB
gujaf-304	147	28	,	,	PUNCT
gujaf-304	147	29	confirm	confirm	VERB
gujaf-304	147	30	details	detail	NOUN
gujaf-304	147	31	and	and	CCONJ
gujaf-304	147	32	transfer	transfer	VERB
gujaf-304	147	33	money	money	NOUN
gujaf-304	147	34	in	in	ADP
gujaf-304	147	35	electronic	electronic	ADJ
gujaf-304	147	36	purse	purse	NOUN
gujaf-304	147	37	of	of	ADP
gujaf-304	147	38	bank	bank	PROPN
gujaf-304	147	39	account	account	NOUN
gujaf-304	147	40	holders	holder	NOUN
gujaf-304	147	41	with	with	ADP
gujaf-304	147	42	the	the	DET
gujaf-304	147	43	aid	aid	NOUN
gujaf-304	147	44	of	of	ADP
gujaf-304	147	45	a	a	DET
gujaf-304	147	46	silicon	silicon	NOUN
gujaf-304	147	47	chip	chip	NOUN
gujaf-304	147	48	on	on	ADP
gujaf-304	147	49	an	an	DET
gujaf-304	147	50	automated	automate	VERB
gujaf-304	147	51	teller	teller	NOUN
gujaf-304	147	52	card	card	NOUN
gujaf-304	147	53	which	which	PRON
gujaf-304	147	54	contains	contain	VERB
gujaf-304	147	55	circuit	circuit	NOUN
gujaf-304	147	56	elements	element	NOUN
gujaf-304	147	57	.	.	PUNCT
gujaf-304	148	1	gusau	gusau	ADJ
gujaf-304	148	2	journal	journal	PROPN
gujaf-304	148	3	of	of	ADP
gujaf-304	148	4	accounting	accounting	NOUN
gujaf-304	148	5	and	and	CCONJ
gujaf-304	148	6	finance	finance	NOUN
gujaf-304	148	7	,	,	PUNCT
gujaf-304	148	8	vol	vol	NOUN
gujaf-304	148	9	.	.	PROPN
gujaf-304	148	10	5	5	NUM
gujaf-304	148	11	,	,	PUNCT
gujaf-304	148	12	issue	issue	NOUN
gujaf-304	148	13	1	1	NUM
gujaf-304	148	14	,	,	PUNCT
gujaf-304	148	15	april	april	PROPN
gujaf-304	148	16	,	,	PUNCT
gujaf-304	148	17	2024	2024	NUM
gujaf-304	148	18	221	221	NUM
gujaf-304	148	19	historically	historically	ADV
gujaf-304	148	20	,	,	PUNCT
gujaf-304	148	21	the	the	DET
gujaf-304	148	22	pos	pos	NOUN
gujaf-304	148	23	system	system	NOUN
gujaf-304	148	24	,	,	PUNCT
gujaf-304	148	25	according	accord	VERB
gujaf-304	148	26	to	to	ADP
gujaf-304	148	27	heinig	heinig	PROPN
gujaf-304	148	28	(	(	PUNCT
gujaf-304	148	29	2020	2020	NUM
gujaf-304	148	30	)	)	PUNCT
gujaf-304	148	31	was	be	AUX
gujaf-304	148	32	first	first	ADV
gujaf-304	148	33	invented	invent	VERB
gujaf-304	148	34	and	and	CCONJ
gujaf-304	148	35	used	use	VERB
gujaf-304	148	36	as	as	ADP
gujaf-304	148	37	a	a	DET
gujaf-304	148	38	cash	cash	NOUN
gujaf-304	148	39	register	register	NOUN
gujaf-304	148	40	in	in	ADP
gujaf-304	148	41	1879	1879	NUM
gujaf-304	148	42	in	in	ADP
gujaf-304	148	43	the	the	DET
gujaf-304	148	44	us	us	PROPN
gujaf-304	148	45	by	by	ADP
gujaf-304	148	46	saloon	saloon	NOUN
gujaf-304	148	47	owner	owner	NOUN
gujaf-304	148	48	,	,	PUNCT
gujaf-304	148	49	james	james	PROPN
gujaf-304	148	50	ritty	ritty	PROPN
gujaf-304	148	51	,	,	PUNCT
gujaf-304	148	52	and	and	CCONJ
gujaf-304	148	53	was	be	AUX
gujaf-304	148	54	sold	sell	VERB
gujaf-304	148	55	to	to	ADP
gujaf-304	148	56	the	the	DET
gujaf-304	148	57	national	national	ADJ
gujaf-304	148	58	cash	cash	NOUN
gujaf-304	148	59	register	register	NOUN
gujaf-304	148	60	corporation	corporation	NOUN
gujaf-304	148	61	in	in	ADP
gujaf-304	148	62	1884	1884	NUM
gujaf-304	148	63	.	.	PUNCT
gujaf-304	149	1	it	it	PRON
gujaf-304	149	2	was	be	AUX
gujaf-304	149	3	modified	modify	VERB
gujaf-304	149	4	in	in	ADP
gujaf-304	149	5	the	the	DET
gujaf-304	149	6	early	early	ADJ
gujaf-304	149	7	1900s	1900	NOUN
gujaf-304	149	8	with	with	ADP
gujaf-304	149	9	a	a	DET
gujaf-304	149	10	cash	cash	NOUN
gujaf-304	149	11	drawer	drawer	NOUN
gujaf-304	149	12	and	and	CCONJ
gujaf-304	149	13	receipt	receipt	NOUN
gujaf-304	149	14	-	-	PUNCT
gujaf-304	149	15	paper	paper	NOUN
gujaf-304	149	16	roller	roller	NOUN
gujaf-304	149	17	to	to	PART
gujaf-304	149	18	perform	perform	VERB
gujaf-304	149	19	additional	additional	ADJ
gujaf-304	149	20	functions	function	NOUN
gujaf-304	149	21	.	.	PUNCT
gujaf-304	150	1	it	it	PRON
gujaf-304	150	2	was	be	AUX
gujaf-304	150	3	further	far	ADV
gujaf-304	150	4	modified	modify	VERB
gujaf-304	150	5	into	into	ADP
gujaf-304	150	6	a	a	DET
gujaf-304	150	7	digital	digital	ADJ
gujaf-304	150	8	machine	machine	NOUN
gujaf-304	150	9	with	with	ADP
gujaf-304	150	10	an	an	DET
gujaf-304	150	11	lcd	lcd	NOUN
gujaf-304	150	12	screen	screen	NOUN
gujaf-304	150	13	,	,	PUNCT
gujaf-304	150	14	credit	credit	NOUN
gujaf-304	150	15	card	card	NOUN
gujaf-304	150	16	magnetic	magnetic	ADJ
gujaf-304	150	17	strips	strip	NOUN
gujaf-304	150	18	and	and	CCONJ
gujaf-304	150	19	thermal	thermal	ADJ
gujaf-304	150	20	printing	printing	NOUN
gujaf-304	150	21	component	component	NOUN
gujaf-304	150	22	in	in	ADP
gujaf-304	150	23	the	the	DET
gujaf-304	150	24	mid-1900s	mid-1900	NOUN
gujaf-304	150	25	.	.	PUNCT
gujaf-304	151	1	progressively	progressively	ADV
gujaf-304	151	2	,	,	PUNCT
gujaf-304	151	3	the	the	DET
gujaf-304	151	4	card	card	NOUN
gujaf-304	151	5	register	register	NOUN
gujaf-304	151	6	was	be	AUX
gujaf-304	151	7	further	far	ADV
gujaf-304	151	8	automated	automate	VERB
gujaf-304	151	9	and	and	CCONJ
gujaf-304	151	10	computerized	computerize	VERB
gujaf-304	151	11	,	,	PUNCT
gujaf-304	151	12	and	and	CCONJ
gujaf-304	151	13	referred	refer	VERB
gujaf-304	151	14	to	to	ADP
gujaf-304	151	15	as	as	ADP
gujaf-304	151	16	electronic	electronic	ADJ
gujaf-304	151	17	cash	cash	NOUN
gujaf-304	151	18	register	register	NOUN
gujaf-304	151	19	for	for	ADP
gujaf-304	151	20	use	use	NOUN
gujaf-304	151	21	in	in	ADP
gujaf-304	151	22	restaurants	restaurant	NOUN
gujaf-304	151	23	by	by	ADP
gujaf-304	151	24	ibm	ibm	PROPN
gujaf-304	151	25	in	in	ADP
gujaf-304	151	26	1973	1973	NUM
gujaf-304	151	27	.	.	PUNCT
gujaf-304	152	1	the	the	DET
gujaf-304	152	2	electronic	electronic	ADJ
gujaf-304	152	3	cash	cash	NOUN
gujaf-304	152	4	register	register	NOUN
gujaf-304	152	5	was	be	AUX
gujaf-304	152	6	further	far	ADV
gujaf-304	152	7	improved	improve	VERB
gujaf-304	152	8	with	with	ADP
gujaf-304	152	9	a	a	DET
gujaf-304	152	10	graphic	graphic	ADJ
gujaf-304	152	11	touchscreen	touchscreen	NOUN
gujaf-304	152	12	interface	interface	NOUN
gujaf-304	152	13	component	component	NOUN
gujaf-304	152	14	in	in	ADP
gujaf-304	152	15	new	new	PROPN
gujaf-304	152	16	york	york	PROPN
gujaf-304	152	17	by	by	ADP
gujaf-304	152	18	gene	gene	PROPN
gujaf-304	152	19	mosher	mosher	PROPN
gujaf-304	152	20	in	in	ADP
gujaf-304	152	21	1986	1986	NUM
gujaf-304	152	22	(	(	PUNCT
gujaf-304	152	23	heinig	heinig	PROPN
gujaf-304	152	24	,	,	PUNCT
gujaf-304	152	25	2020	2020	NUM
gujaf-304	152	26	)	)	PUNCT
gujaf-304	152	27	.	.	PUNCT
gujaf-304	153	1	mosher	mosher	PROPN
gujaf-304	153	2	’s	’s	PART
gujaf-304	153	3	innovation	innovation	NOUN
gujaf-304	153	4	was	be	AUX
gujaf-304	153	5	amplified	amplify	VERB
gujaf-304	153	6	,	,	PUNCT
gujaf-304	153	7	commercialized	commercialize	VERB
gujaf-304	153	8	and	and	CCONJ
gujaf-304	153	9	introduced	introduce	VERB
gujaf-304	153	10	to	to	ADP
gujaf-304	153	11	restaurants	restaurant	NOUN
gujaf-304	153	12	by	by	ADP
gujaf-304	153	13	microsoft	microsoft	PROPN
gujaf-304	153	14	in	in	ADP
gujaf-304	153	15	1990	1990	NUM
gujaf-304	153	16	,	,	PUNCT
gujaf-304	153	17	and	and	CCONJ
gujaf-304	153	18	was	be	AUX
gujaf-304	153	19	regarded	regard	VERB
gujaf-304	153	20	as	as	ADP
gujaf-304	153	21	electronic	electronic	ADJ
gujaf-304	153	22	point	point	NOUN
gujaf-304	153	23	of	of	ADP
gujaf-304	153	24	sale	sale	NOUN
gujaf-304	153	25	(	(	PUNCT
gujaf-304	153	26	athow	athow	NOUN
gujaf-304	153	27	,	,	PUNCT
gujaf-304	153	28	2023	2023	NUM
gujaf-304	153	29	)	)	PUNCT
gujaf-304	153	30	.	.	PUNCT
gujaf-304	154	1	the	the	DET
gujaf-304	154	2	pos	pos	NOUN
gujaf-304	154	3	became	become	VERB
gujaf-304	154	4	exceptionally	exceptionally	ADV
gujaf-304	154	5	efficient	efficient	ADJ
gujaf-304	154	6	and	and	CCONJ
gujaf-304	154	7	universally	universally	ADV
gujaf-304	154	8	adopted	adopt	VERB
gujaf-304	154	9	as	as	ADP
gujaf-304	154	10	an	an	DET
gujaf-304	154	11	electronic	electronic	ADJ
gujaf-304	154	12	payment	payment	NOUN
gujaf-304	154	13	/	/	SYM
gujaf-304	154	14	transaction	transaction	NOUN
gujaf-304	154	15	machine	machine	NOUN
gujaf-304	154	16	and	and	CCONJ
gujaf-304	154	17	system	system	NOUN
gujaf-304	154	18	in	in	ADP
gujaf-304	154	19	the	the	DET
gujaf-304	154	20	21st	21st	ADJ
gujaf-304	154	21	century	century	NOUN
gujaf-304	154	22	with	with	ADP
gujaf-304	154	23	the	the	DET
gujaf-304	154	24	advent	advent	NOUN
gujaf-304	154	25	of	of	ADP
gujaf-304	154	26	the	the	DET
gujaf-304	154	27	internet	internet	NOUN
gujaf-304	154	28	and	and	CCONJ
gujaf-304	154	29	the	the	DET
gujaf-304	154	30	eventual	eventual	ADJ
gujaf-304	154	31	digitalization	digitalization	NOUN
gujaf-304	154	32	and	and	CCONJ
gujaf-304	154	33	globalization	globalization	NOUN
gujaf-304	154	34	of	of	ADP
gujaf-304	154	35	the	the	DET
gujaf-304	154	36	commercial	commercial	ADJ
gujaf-304	154	37	world	world	NOUN
gujaf-304	154	38	and	and	CCONJ
gujaf-304	154	39	its	its	PRON
gujaf-304	154	40	activities	activity	NOUN
gujaf-304	154	41	.	.	PUNCT
gujaf-304	155	1	contemporarily	contemporarily	ADV
gujaf-304	155	2	,	,	PUNCT
gujaf-304	155	3	the	the	DET
gujaf-304	155	4	pos	pos	NOUN
gujaf-304	155	5	system	system	NOUN
gujaf-304	155	6	is	be	AUX
gujaf-304	155	7	cloud	cloud	NOUN
gujaf-304	155	8	based	base	VERB
gujaf-304	155	9	and	and	CCONJ
gujaf-304	155	10	is	be	AUX
gujaf-304	155	11	accordingly	accordingly	ADV
gujaf-304	155	12	referred	refer	VERB
gujaf-304	155	13	to	to	ADP
gujaf-304	155	14	as	as	ADP
gujaf-304	155	15	cloud	cloud	ADJ
gujaf-304	155	16	point	point	NOUN
gujaf-304	155	17	of	of	ADP
gujaf-304	155	18	sale	sale	NOUN
gujaf-304	155	19	by	by	ADP
gujaf-304	155	20	some	some	DET
gujaf-304	155	21	scholars	scholar	NOUN
gujaf-304	155	22	(	(	PUNCT
gujaf-304	155	23	rivera	rivera	NOUN
gujaf-304	155	24	,	,	PUNCT
gujaf-304	155	25	2023	2023	NUM
gujaf-304	155	26	)	)	PUNCT
gujaf-304	155	27	.	.	PUNCT
gujaf-304	156	1	the	the	DET
gujaf-304	156	2	current	current	ADJ
gujaf-304	156	3	status	status	NOUN
gujaf-304	156	4	of	of	ADP
gujaf-304	156	5	the	the	DET
gujaf-304	156	6	pos	pos	NOUN
gujaf-304	156	7	unarguably	unarguably	ADV
gujaf-304	156	8	facilitates	facilitate	VERB
gujaf-304	156	9	business	business	NOUN
gujaf-304	156	10	and	and	CCONJ
gujaf-304	156	11	financial	financial	ADJ
gujaf-304	156	12	transactions	transaction	NOUN
gujaf-304	156	13	and	and	CCONJ
gujaf-304	156	14	is	be	AUX
gujaf-304	156	15	increasingly	increasingly	ADV
gujaf-304	156	16	used	use	VERB
gujaf-304	156	17	and	and	CCONJ
gujaf-304	156	18	patronized	patronize	VERB
gujaf-304	156	19	by	by	ADP
gujaf-304	156	20	bank	bank	NOUN
gujaf-304	156	21	account	account	NOUN
gujaf-304	156	22	owners	owner	NOUN
gujaf-304	156	23	despite	despite	SCONJ
gujaf-304	156	24	the	the	DET
gujaf-304	156	25	associated	associated	ADJ
gujaf-304	156	26	transaction	transaction	NOUN
gujaf-304	156	27	cost	cost	NOUN
gujaf-304	156	28	of	of	ADP
gujaf-304	156	29	1.25	1.25	NUM
gujaf-304	156	30	%	%	NOUN
gujaf-304	156	31	(	(	PUNCT
gujaf-304	156	32	omose	omose	VERB
gujaf-304	156	33	,	,	PUNCT
gujaf-304	156	34	2011	2011	NUM
gujaf-304	156	35	)	)	PUNCT
gujaf-304	156	36	.	.	PUNCT
gujaf-304	157	1	deposit	deposit	NOUN
gujaf-304	157	2	money	money	NOUN
gujaf-304	157	3	banks	bank	NOUN
gujaf-304	157	4	also	also	ADV
gujaf-304	157	5	generate	generate	VERB
gujaf-304	157	6	revenue	revenue	NOUN
gujaf-304	157	7	from	from	ADP
gujaf-304	157	8	pos	pos	NOUN
gujaf-304	157	9	transactions	transaction	NOUN
gujaf-304	157	10	(	(	PUNCT
gujaf-304	157	11	omose	omose	VERB
gujaf-304	157	12	,	,	PUNCT
gujaf-304	157	13	2011	2011	NUM
gujaf-304	157	14	)	)	PUNCT
gujaf-304	157	15	.	.	PUNCT
gujaf-304	158	1	the	the	DET
gujaf-304	158	2	assumption	assumption	NOUN
gujaf-304	158	3	however	however	ADV
gujaf-304	158	4	,	,	PUNCT
gujaf-304	158	5	is	be	AUX
gujaf-304	158	6	that	that	SCONJ
gujaf-304	158	7	the	the	DET
gujaf-304	158	8	increased	increase	VERB
gujaf-304	158	9	use	use	NOUN
gujaf-304	158	10	and	and	CCONJ
gujaf-304	158	11	patronage	patronage	NOUN
gujaf-304	158	12	of	of	ADP
gujaf-304	158	13	the	the	DET
gujaf-304	158	14	pos	pos	NOUN
gujaf-304	158	15	affects	affect	VERB
gujaf-304	158	16	dmbs	dmb	NOUN
gujaf-304	158	17	,	,	PUNCT
gujaf-304	158	18	and	and	CCONJ
gujaf-304	158	19	the	the	DET
gujaf-304	158	20	question	question	NOUN
gujaf-304	158	21	is	be	AUX
gujaf-304	158	22	to	to	PART
gujaf-304	158	23	what	what	DET
gujaf-304	158	24	extent	extent	NOUN
gujaf-304	158	25	does	do	AUX
gujaf-304	158	26	it	it	PRON
gujaf-304	158	27	affect	affect	VERB
gujaf-304	158	28	their	their	PRON
gujaf-304	158	29	profitability	profitability	NOUN
gujaf-304	158	30	and	and	CCONJ
gujaf-304	158	31	turnover	turnover	NOUN
gujaf-304	158	32	.	.	PUNCT
gujaf-304	159	1	online	online	ADJ
gujaf-304	159	2	loan	loan	NOUN
gujaf-304	159	3	facilities	facility	NOUN
gujaf-304	159	4	an	an	DET
gujaf-304	159	5	online	online	ADJ
gujaf-304	159	6	loan	loan	NOUN
gujaf-304	159	7	is	be	AUX
gujaf-304	159	8	a	a	DET
gujaf-304	159	9	kind	kind	NOUN
gujaf-304	159	10	of	of	ADP
gujaf-304	159	11	loan	loan	NOUN
gujaf-304	159	12	that	that	PRON
gujaf-304	159	13	is	be	AUX
gujaf-304	159	14	not	not	PART
gujaf-304	159	15	directly	directly	ADV
gujaf-304	159	16	obtained	obtain	VERB
gujaf-304	159	17	from	from	ADP
gujaf-304	159	18	traditional	traditional	ADJ
gujaf-304	159	19	deposit	deposit	NOUN
gujaf-304	159	20	money	money	NOUN
gujaf-304	159	21	banks	bank	NOUN
gujaf-304	159	22	,	,	PUNCT
gujaf-304	159	23	but	but	CCONJ
gujaf-304	159	24	seamlessly	seamlessly	ADV
gujaf-304	159	25	through	through	ADP
gujaf-304	159	26	online	online	ADJ
gujaf-304	159	27	alternative	alternative	ADJ
gujaf-304	159	28	lenders	lender	NOUN
gujaf-304	159	29	without	without	ADP
gujaf-304	159	30	physical	physical	ADJ
gujaf-304	159	31	documentation	documentation	NOUN
gujaf-304	159	32	and	and	CCONJ
gujaf-304	159	33	collateral	collateral	NOUN
gujaf-304	159	34	(	(	PUNCT
gujaf-304	159	35	han	han	PROPN
gujaf-304	159	36	&	&	CCONJ
gujaf-304	159	37	greene	greene	PROPN
gujaf-304	159	38	,	,	PUNCT
gujaf-304	159	39	2007	2007	NUM
gujaf-304	159	40	)	)	PUNCT
gujaf-304	159	41	.	.	PUNCT
gujaf-304	160	1	online	online	ADJ
gujaf-304	160	2	loans	loan	NOUN
gujaf-304	160	3	as	as	SCONJ
gujaf-304	160	4	it	it	PRON
gujaf-304	160	5	were	be	AUX
gujaf-304	160	6	,	,	PUNCT
gujaf-304	160	7	can	can	AUX
gujaf-304	160	8	be	be	AUX
gujaf-304	160	9	defined	define	VERB
gujaf-304	160	10	as	as	ADP
gujaf-304	160	11	loans	loan	NOUN
gujaf-304	160	12	from	from	ADP
gujaf-304	160	13	technology	technology	NOUN
gujaf-304	160	14	firms	firm	NOUN
gujaf-304	160	15	that	that	PRON
gujaf-304	160	16	are	be	AUX
gujaf-304	160	17	not	not	PART
gujaf-304	160	18	traditionally	traditionally	ADV
gujaf-304	160	19	part	part	NOUN
gujaf-304	160	20	of	of	ADP
gujaf-304	160	21	the	the	DET
gujaf-304	160	22	financial	financial	ADJ
gujaf-304	160	23	institution	institution	NOUN
gujaf-304	160	24	,	,	PUNCT
gujaf-304	160	25	where	where	SCONJ
gujaf-304	160	26	lenders	lender	NOUN
gujaf-304	160	27	use	use	VERB
gujaf-304	160	28	different	different	ADJ
gujaf-304	160	29	methods	method	NOUN
gujaf-304	160	30	to	to	PART
gujaf-304	160	31	communicate	communicate	VERB
gujaf-304	160	32	and	and	CCONJ
gujaf-304	160	33	transact	transact	VERB
gujaf-304	160	34	with	with	ADP
gujaf-304	160	35	their	their	PRON
gujaf-304	160	36	clients	client	NOUN
gujaf-304	160	37	,	,	PUNCT
gujaf-304	160	38	and	and	CCONJ
gujaf-304	160	39	where	where	SCONJ
gujaf-304	160	40	clients	client	NOUN
gujaf-304	160	41	and	and	CCONJ
gujaf-304	160	42	their	their	PRON
gujaf-304	160	43	requests	request	NOUN
gujaf-304	160	44	are	be	AUX
gujaf-304	160	45	electronically	electronically	ADV
gujaf-304	160	46	verified	verify	VERB
gujaf-304	160	47	and	and	CCONJ
gujaf-304	160	48	approved	approve	VERB
gujaf-304	160	49	via	via	ADP
gujaf-304	160	50	the	the	DET
gujaf-304	160	51	internet	internet	NOUN
gujaf-304	160	52	.	.	PUNCT
gujaf-304	161	1	the	the	DET
gujaf-304	161	2	operation	operation	NOUN
gujaf-304	161	3	of	of	ADP
gujaf-304	161	4	online	online	ADJ
gujaf-304	161	5	loans	loan	NOUN
gujaf-304	161	6	does	do	AUX
gujaf-304	161	7	not	not	PART
gujaf-304	161	8	require	require	VERB
gujaf-304	161	9	much	much	ADJ
gujaf-304	161	10	tangible	tangible	ADJ
gujaf-304	161	11	fixed	fix	VERB
gujaf-304	161	12	assets	asset	NOUN
gujaf-304	161	13	,	,	PUNCT
gujaf-304	161	14	human	human	ADJ
gujaf-304	161	15	labour	labour	NOUN
gujaf-304	161	16	,	,	PUNCT
gujaf-304	161	17	paper	paper	NOUN
gujaf-304	161	18	work	work	NOUN
gujaf-304	161	19	and	and	CCONJ
gujaf-304	161	20	overhead	overhead	ADJ
gujaf-304	161	21	costs	cost	NOUN
gujaf-304	161	22	,	,	PUNCT
gujaf-304	161	23	and	and	CCONJ
gujaf-304	161	24	therefore	therefore	ADV
gujaf-304	161	25	,	,	PUNCT
gujaf-304	161	26	offers	offer	VERB
gujaf-304	161	27	both	both	DET
gujaf-304	161	28	conventional	conventional	ADJ
gujaf-304	161	29	banks	bank	NOUN
gujaf-304	161	30	and	and	CCONJ
gujaf-304	161	31	contemporary	contemporary	ADJ
gujaf-304	161	32	online	online	ADJ
gujaf-304	161	33	lenders	lender	NOUN
gujaf-304	161	34	the	the	DET
gujaf-304	161	35	opportunity	opportunity	NOUN
gujaf-304	161	36	to	to	PART
gujaf-304	161	37	substantially	substantially	ADV
gujaf-304	161	38	reduce	reduce	VERB
gujaf-304	161	39	cost	cost	NOUN
gujaf-304	161	40	,	,	PUNCT
gujaf-304	161	41	but	but	CCONJ
gujaf-304	161	42	denies	deny	VERB
gujaf-304	161	43	conventional	conventional	ADJ
gujaf-304	161	44	banks	bank	NOUN
gujaf-304	161	45	the	the	DET
gujaf-304	161	46	opportunity	opportunity	NOUN
gujaf-304	161	47	to	to	PART
gujaf-304	161	48	secure	secure	VERB
gujaf-304	161	49	and	and	CCONJ
gujaf-304	161	50	retain	retain	VERB
gujaf-304	161	51	loan	loan	NOUN
gujaf-304	161	52	customers	customer	NOUN
gujaf-304	161	53	,	,	PUNCT
gujaf-304	161	54	due	due	ADP
gujaf-304	161	55	to	to	ADP
gujaf-304	161	56	the	the	DET
gujaf-304	161	57	hassles	hassle	NOUN
gujaf-304	161	58	and	and	CCONJ
gujaf-304	161	59	stringent	stringent	ADJ
gujaf-304	161	60	conditions	condition	NOUN
gujaf-304	161	61	associated	associate	VERB
gujaf-304	161	62	with	with	ADP
gujaf-304	161	63	conventional	conventional	ADJ
gujaf-304	161	64	bank	bank	NOUN
gujaf-304	161	65	loans	loan	NOUN
gujaf-304	161	66	(	(	PUNCT
gujaf-304	161	67	han	han	PROPN
gujaf-304	161	68	&	&	CCONJ
gujaf-304	161	69	greene	greene	PROPN
gujaf-304	161	70	,	,	PUNCT
gujaf-304	161	71	2007	2007	NUM
gujaf-304	161	72	)	)	PUNCT
gujaf-304	161	73	.	.	PUNCT
gujaf-304	162	1	consequently	consequently	ADV
gujaf-304	162	2	,	,	PUNCT
gujaf-304	162	3	young	young	ADJ
gujaf-304	162	4	and	and	CCONJ
gujaf-304	162	5	small	small	ADJ
gujaf-304	162	6	firms	firm	NOUN
gujaf-304	162	7	are	be	AUX
gujaf-304	162	8	increasingly	increasingly	ADV
gujaf-304	162	9	diverting	divert	VERB
gujaf-304	162	10	attention	attention	NOUN
gujaf-304	162	11	from	from	ADP
gujaf-304	162	12	gusau	gusau	ADJ
gujaf-304	162	13	journal	journal	NOUN
gujaf-304	162	14	of	of	ADP
gujaf-304	162	15	accounting	accounting	NOUN
gujaf-304	162	16	and	and	CCONJ
gujaf-304	162	17	finance	finance	NOUN
gujaf-304	162	18	,	,	PUNCT
gujaf-304	162	19	vol	vol	NOUN
gujaf-304	162	20	.	.	PROPN
gujaf-304	162	21	5	5	NUM
gujaf-304	162	22	,	,	PUNCT
gujaf-304	162	23	issue	issue	NOUN
gujaf-304	162	24	1	1	NUM
gujaf-304	162	25	,	,	PUNCT
gujaf-304	162	26	april	april	PROPN
gujaf-304	162	27	,	,	PUNCT
gujaf-304	162	28	2024	2024	NUM
gujaf-304	162	29	222	222	NUM
gujaf-304	162	30	traditional	traditional	ADJ
gujaf-304	162	31	bank	bank	NOUN
gujaf-304	162	32	loan	loan	NOUN
gujaf-304	162	33	providers	provider	NOUN
gujaf-304	162	34	to	to	ADP
gujaf-304	162	35	online	online	ADJ
gujaf-304	162	36	alternative	alternative	ADJ
gujaf-304	162	37	lenders	lender	NOUN
gujaf-304	162	38	,	,	PUNCT
gujaf-304	162	39	because	because	SCONJ
gujaf-304	162	40	the	the	DET
gujaf-304	162	41	federal	federal	PROPN
gujaf-304	162	42	reserve	reserve	PROPN
gujaf-304	162	43	bank	bank	PROPN
gujaf-304	162	44	of	of	ADP
gujaf-304	162	45	philadelphia	philadelphia	PROPN
gujaf-304	162	46	(	(	PUNCT
gujaf-304	162	47	2015	2015	NUM
gujaf-304	162	48	)	)	PUNCT
gujaf-304	162	49	passionately	passionately	ADV
gujaf-304	162	50	remarked	remark	VERB
gujaf-304	162	51	that	that	SCONJ
gujaf-304	162	52	some	some	DET
gujaf-304	162	53	obstacles	obstacle	NOUN
gujaf-304	162	54	to	to	ADP
gujaf-304	162	55	younger	young	ADJ
gujaf-304	162	56	,	,	PUNCT
gujaf-304	162	57	smaller	small	ADJ
gujaf-304	162	58	and	and	CCONJ
gujaf-304	162	59	less	less	ADV
gujaf-304	162	60	profitable	profitable	ADJ
gujaf-304	162	61	firms	firm	NOUN
gujaf-304	162	62	were	be	AUX
gujaf-304	162	63	application	application	NOUN
gujaf-304	162	64	,	,	PUNCT
gujaf-304	162	65	documentation	documentation	NOUN
gujaf-304	162	66	,	,	PUNCT
gujaf-304	162	67	accessibility	accessibility	NOUN
gujaf-304	162	68	logjams	logjam	NOUN
gujaf-304	162	69	and	and	CCONJ
gujaf-304	162	70	inauspicious	inauspicious	ADJ
gujaf-304	162	71	collateral	collateral	ADJ
gujaf-304	162	72	requirements	requirement	NOUN
gujaf-304	162	73	,	,	PUNCT
gujaf-304	162	74	which	which	PRON
gujaf-304	162	75	unnecessarily	unnecessarily	ADV
gujaf-304	162	76	made	make	VERB
gujaf-304	162	77	loan	loan	NOUN
gujaf-304	162	78	facilities	facility	NOUN
gujaf-304	162	79	inaccessible	inaccessible	ADJ
gujaf-304	162	80	.	.	PUNCT
gujaf-304	163	1	the	the	DET
gujaf-304	163	2	required	require	VERB
gujaf-304	163	3	trust	trust	NOUN
gujaf-304	163	4	in	in	ADP
gujaf-304	163	5	online	online	ADJ
gujaf-304	163	6	lending	lending	NOUN
gujaf-304	163	7	is	be	AUX
gujaf-304	163	8	simply	simply	ADV
gujaf-304	163	9	borrower	borrower	NOUN
gujaf-304	163	10	’s	’s	PART
gujaf-304	163	11	reputation	reputation	NOUN
gujaf-304	163	12	and	and	CCONJ
gujaf-304	163	13	information	information	NOUN
gujaf-304	163	14	integrity	integrity	NOUN
gujaf-304	163	15	,	,	PUNCT
gujaf-304	163	16	which	which	PRON
gujaf-304	163	17	makes	make	VERB
gujaf-304	163	18	online	online	ADJ
gujaf-304	163	19	lending	lending	NOUN
gujaf-304	163	20	an	an	DET
gujaf-304	163	21	alternative	alternative	ADJ
gujaf-304	163	22	credit	credit	NOUN
gujaf-304	163	23	market	market	NOUN
gujaf-304	163	24	and	and	CCONJ
gujaf-304	163	25	gives	give	VERB
gujaf-304	163	26	it	it	PRON
gujaf-304	163	27	a	a	DET
gujaf-304	163	28	strategic	strategic	ADJ
gujaf-304	163	29	competitive	competitive	ADJ
gujaf-304	163	30	advantage	advantage	NOUN
gujaf-304	163	31	over	over	ADP
gujaf-304	163	32	traditional	traditional	ADJ
gujaf-304	163	33	deposit	deposit	NOUN
gujaf-304	163	34	money	money	NOUN
gujaf-304	163	35	banks	bank	NOUN
gujaf-304	163	36	(	(	PUNCT
gujaf-304	163	37	li	li	PROPN
gujaf-304	163	38	,	,	PUNCT
gujaf-304	163	39	li	li	PROPN
gujaf-304	163	40	,	,	PUNCT
gujaf-304	163	41	bellotti	bellotti	PROPN
gujaf-304	163	42	&	&	CCONJ
gujaf-304	163	43	yao	yao	PROPN
gujaf-304	163	44	,	,	PUNCT
gujaf-304	163	45	2022	2022	NUM
gujaf-304	163	46	)	)	PUNCT
gujaf-304	163	47	.	.	PUNCT
gujaf-304	164	1	the	the	DET
gujaf-304	164	2	flexibility	flexibility	NOUN
gujaf-304	164	3	and	and	CCONJ
gujaf-304	164	4	accessibility	accessibility	NOUN
gujaf-304	164	5	,	,	PUNCT
gujaf-304	164	6	and	and	CCONJ
gujaf-304	164	7	the	the	DET
gujaf-304	164	8	resulting	result	VERB
gujaf-304	164	9	competitive	competitive	ADJ
gujaf-304	164	10	advantage	advantage	NOUN
gujaf-304	164	11	of	of	ADP
gujaf-304	164	12	online	online	ADJ
gujaf-304	164	13	loans	loan	NOUN
gujaf-304	164	14	are	be	AUX
gujaf-304	164	15	evident	evident	ADJ
gujaf-304	164	16	particularly	particularly	ADV
gujaf-304	164	17	in	in	ADP
gujaf-304	164	18	their	their	PRON
gujaf-304	164	19	low	low	ADJ
gujaf-304	164	20	interest	interest	NOUN
gujaf-304	164	21	rates	rate	NOUN
gujaf-304	164	22	,	,	PUNCT
gujaf-304	164	23	requirements	requirement	NOUN
gujaf-304	164	24	and	and	CCONJ
gujaf-304	164	25	repayment	repayment	NOUN
gujaf-304	164	26	periods	period	NOUN
gujaf-304	164	27	in	in	ADP
gujaf-304	164	28	fig.1	fig.1	PROPN
gujaf-304	164	29	:	:	PUNCT
gujaf-304	164	30	gusau	gusau	ADJ
gujaf-304	164	31	journal	journal	NOUN
gujaf-304	164	32	of	of	ADP
gujaf-304	164	33	accounting	accounting	NOUN
gujaf-304	164	34	and	and	CCONJ
gujaf-304	164	35	finance	finance	NOUN
gujaf-304	164	36	,	,	PUNCT
gujaf-304	164	37	vol	vol	NOUN
gujaf-304	164	38	.	.	PROPN
gujaf-304	164	39	5	5	NUM
gujaf-304	164	40	,	,	PUNCT
gujaf-304	164	41	issue	issue	NOUN
gujaf-304	164	42	1	1	NUM
gujaf-304	164	43	,	,	PUNCT
gujaf-304	164	44	april	april	PROPN
gujaf-304	164	45	,	,	PUNCT
gujaf-304	164	46	2024	2024	NUM
gujaf-304	164	47	223	223	NUM
gujaf-304	164	48	table	table	NOUN
gujaf-304	164	49	1	1	NUM
gujaf-304	164	50	:	:	PUNCT
gujaf-304	164	51	online	online	ADJ
gujaf-304	164	52	loan	loan	NOUN
gujaf-304	164	53	lenders	lender	NOUN
gujaf-304	164	54	and	and	CCONJ
gujaf-304	164	55	platforms	platform	NOUN
gujaf-304	164	56	s/	s/	VERB
gujaf-304	165	1	n	n	DET
gujaf-304	165	2	name	name	NOUN
gujaf-304	165	3	of	of	ADP
gujaf-304	165	4	firm	firm	ADJ
gujaf-304	165	5	accessibl	accessibl	PROPN
gujaf-304	165	6	e	e	NOUN
gujaf-304	165	7	amount	amount	NOUN
gujaf-304	165	8	(	(	PUNCT
gujaf-304	165	9	n	n	CCONJ
gujaf-304	165	10	)	)	PUNCT
gujaf-304	165	11	interes	intere	NOUN
gujaf-304	165	12	t	t	NOUN
gujaf-304	165	13	rate	rate	NOUN
gujaf-304	165	14	purpose	purpose	NOUN
gujaf-304	165	15	requiremen	requireman	NOUN
gujaf-304	165	16	t	t	PROPN
gujaf-304	165	17	repaymen	repaymen	VERB
gujaf-304	165	18	t	t	PROPN
gujaf-304	165	19	period	period	NOUN
gujaf-304	165	20	1	1	NUM
gujaf-304	165	21	.	.	PUNCT
gujaf-304	165	22	fair	fair	ADJ
gujaf-304	165	23	money	money	NOUN
gujaf-304	165	24	2,500	2,500	NUM
gujaf-304	165	25	to	to	PART
gujaf-304	165	26	150,000	150,000	NUM
gujaf-304	165	27	5	5	NUM
gujaf-304	165	28	-	-	SYM
gujaf-304	165	29	28	28	NUM
gujaf-304	165	30	%	%	NOUN
gujaf-304	165	31	bills	bill	NOUN
gujaf-304	165	32	and	and	CCONJ
gujaf-304	165	33	microfinancial	microfinancial	ADJ
gujaf-304	165	34	needs	need	NOUN
gujaf-304	165	35	maturity	maturity	NOUN
gujaf-304	165	36	(	(	PUNCT
gujaf-304	165	37	must	must	AUX
gujaf-304	165	38	be	be	AUX
gujaf-304	165	39	an	an	DET
gujaf-304	165	40	adult	adult	NOUN
gujaf-304	165	41	)	)	PUNCT
gujaf-304	165	42	4	4	NUM
gujaf-304	165	43	to	to	PART
gujaf-304	165	44	26	26	NUM
gujaf-304	165	45	wks	wks	NOUN
gujaf-304	165	46	.	.	PUNCT
gujaf-304	166	1	2	2	X
gujaf-304	166	2	.	.	X
gujaf-304	166	3	migo	migo	PROPN
gujaf-304	166	4	kwikmoney	kwikmoney	PROPN
gujaf-304	166	5	maximum	maximum	NOUN
gujaf-304	166	6	of	of	ADP
gujaf-304	166	7	500,000	500,000	NUM
gujaf-304	166	8	5	5	NUM
gujaf-304	166	9	-	-	SYM
gujaf-304	166	10	15	15	NUM
gujaf-304	166	11	%	%	NOUN
gujaf-304	166	12	unexpecte	unexpecte	NOUN
gujaf-304	166	13	d	d	NOUN
gujaf-304	166	14	cash	cash	NOUN
gujaf-304	166	15	needs	need	VERB
gujaf-304	166	16	proof	proof	NOUN
gujaf-304	166	17	of	of	ADP
gujaf-304	166	18	steady	steady	ADJ
gujaf-304	166	19	income	income	NOUN
gujaf-304	166	20	2	2	NUM
gujaf-304	166	21	to	to	ADP
gujaf-304	166	22	4	4	NUM
gujaf-304	166	23	wks	wks	NOUN
gujaf-304	166	24	.	.	PUNCT
gujaf-304	167	1	3	3	X
gujaf-304	167	2	.	.	X
gujaf-304	167	3	lidya	lidya	PROPN
gujaf-304	167	4	150,000	150,000	NUM
gujaf-304	167	5	and	and	CCONJ
gujaf-304	167	6	above	above	ADP
gujaf-304	167	7	3.5	3.5	NUM
gujaf-304	167	8	%	%	NOUN
gujaf-304	167	9	individual	individual	ADJ
gujaf-304	167	10	needs	need	NOUN
gujaf-304	167	11	&	&	CCONJ
gujaf-304	167	12	sme	sme	NOUN
gujaf-304	167	13	financing	financing	NOUN
gujaf-304	167	14	proof	proof	NOUN
gujaf-304	167	15	of	of	ADP
gujaf-304	167	16	steady	steady	ADJ
gujaf-304	167	17	income	income	NOUN
gujaf-304	167	18	4	4	NUM
gujaf-304	167	19	to	to	PART
gujaf-304	167	20	8	8	NUM
gujaf-304	167	21	wks	wks	NOUN
gujaf-304	167	22	.	.	PUNCT
gujaf-304	168	1	4	4	X
gujaf-304	168	2	.	.	X
gujaf-304	168	3	kiakia	kiakia	PROPN
gujaf-304	168	4	50,000	50,000	NUM
gujaf-304	168	5	and	and	CCONJ
gujaf-304	168	6	above	above	ADP
gujaf-304	168	7	3.5	3.5	NUM
gujaf-304	168	8	%	%	NOUN
gujaf-304	168	9	unexpecte	unexpecte	NOUN
gujaf-304	168	10	d	d	NOUN
gujaf-304	168	11	cash	cash	NOUN
gujaf-304	168	12	needs	need	NOUN
gujaf-304	168	13	verified	verify	VERB
gujaf-304	168	14	source	source	NOUN
gujaf-304	168	15	of	of	ADP
gujaf-304	168	16	income	income	NOUN
gujaf-304	168	17	2	2	NUM
gujaf-304	168	18	to	to	ADP
gujaf-304	168	19	4	4	NUM
gujaf-304	168	20	wks	wks	NOUN
gujaf-304	168	21	.	.	PUNCT
gujaf-304	169	1	5	5	NUM
gujaf-304	169	2	.	.	X
gujaf-304	169	3	aella	aella	PROPN
gujaf-304	169	4	credit	credit	NOUN
gujaf-304	169	5	1,500	1,500	NUM
gujaf-304	169	6	to	to	PART
gujaf-304	169	7	700,000	700,000	NUM
gujaf-304	169	8	4	4	NUM
gujaf-304	169	9	-	-	SYM
gujaf-304	169	10	29	29	NUM
gujaf-304	169	11	%	%	NOUN
gujaf-304	169	12	electricity	electricity	NOUN
gujaf-304	169	13	bills	bill	NOUN
gujaf-304	169	14	,	,	PUNCT
gujaf-304	169	15	health	health	NOUN
gujaf-304	169	16	insurance	insurance	NOUN
gujaf-304	169	17	proof	proof	NOUN
gujaf-304	169	18	of	of	ADP
gujaf-304	169	19	employment	employment	NOUN
gujaf-304	169	20	4	4	NUM
gujaf-304	169	21	to	to	PART
gujaf-304	169	22	8	8	NUM
gujaf-304	169	23	wks	wks	NOUN
gujaf-304	169	24	.	.	PUNCT
gujaf-304	170	1	6	6	NUM
gujaf-304	170	2	.	.	X
gujaf-304	170	3	branch	branch	NOUN
gujaf-304	170	4	loan	loan	NOUN
gujaf-304	170	5	1,000	1,000	NUM
gujaf-304	170	6	to	to	ADP
gujaf-304	170	7	200,000	200,000	NUM
gujaf-304	170	8	15	15	NUM
gujaf-304	170	9	34	34	NUM
gujaf-304	170	10	%	%	NOUN
gujaf-304	170	11	.	.	PUNCT
gujaf-304	171	1	unexpecte	unexpecte	NOUN
gujaf-304	172	1	d	d	NOUN
gujaf-304	172	2	cash	cash	NOUN
gujaf-304	172	3	needs	need	NOUN
gujaf-304	172	4	verified	verify	VERB
gujaf-304	172	5	source	source	NOUN
gujaf-304	172	6	of	of	ADP
gujaf-304	172	7	income	income	NOUN
gujaf-304	172	8	4	4	NUM
gujaf-304	172	9	to	to	PART
gujaf-304	172	10	40	40	NUM
gujaf-304	172	11	wks	wks	NOUN
gujaf-304	172	12	.	.	PUNCT
gujaf-304	173	1	7	7	X
gujaf-304	173	2	.	.	X
gujaf-304	173	3	carbon	carbon	NOUN
gujaf-304	173	4	(	(	PUNCT
gujaf-304	173	5	paylater	paylater	NOUN
gujaf-304	173	6	)	)	PUNCT
gujaf-304	173	7	1,000	1,000	NUM
gujaf-304	173	8	to	to	PART
gujaf-304	173	9	20,000	20,000	NUM
gujaf-304	173	10	5	5	NUM
gujaf-304	173	11	-	-	SYM
gujaf-304	173	12	15	15	NUM
gujaf-304	173	13	%	%	NOUN
gujaf-304	173	14	airtime	airtime	NOUN
gujaf-304	173	15	,	,	PUNCT
gujaf-304	173	16	bills	bill	NOUN
gujaf-304	173	17	and	and	CCONJ
gujaf-304	173	18	fund	fund	NOUN
gujaf-304	173	19	transfer	transfer	NOUN
gujaf-304	173	20	maturity	maturity	NOUN
gujaf-304	173	21	(	(	PUNCT
gujaf-304	173	22	must	must	AUX
gujaf-304	173	23	be	be	AUX
gujaf-304	173	24	an	an	DET
gujaf-304	173	25	adult	adult	NOUN
gujaf-304	173	26	)	)	PUNCT
gujaf-304	173	27	not	not	PART
gujaf-304	173	28	specific	specific	ADJ
gujaf-304	173	29	8	8	NUM
gujaf-304	173	30	.	.	PUNCT
gujaf-304	173	31	renmoney	renmoney	PROPN
gujaf-304	173	32	max	max	PROPN
gujaf-304	173	33	.	.	PUNCT
gujaf-304	174	1	of	of	ADP
gujaf-304	174	2	4,000,000	4,000,000	NUM
gujaf-304	174	3	2.8	2.8	NUM
gujaf-304	174	4	%	%	NOUN
gujaf-304	174	5	micro	micro	ADJ
gujaf-304	174	6	and	and	CCONJ
gujaf-304	174	7	sme	sme	PROPN
gujaf-304	174	8	financing	financing	NOUN
gujaf-304	174	9	healthy	healthy	ADJ
gujaf-304	174	10	financial	financial	ADJ
gujaf-304	174	11	statements	statement	NOUN
gujaf-304	174	12	not	not	PART
gujaf-304	174	13	specific	specific	ADJ
gujaf-304	174	14	9	9	NUM
gujaf-304	174	15	.	.	PUNCT
gujaf-304	174	16	quickchec	quickchec	ADJ
gujaf-304	174	17	k	k	NOUN
gujaf-304	174	18	10,000	10,000	NUM
gujaf-304	174	19	500,000	500,000	NUM
gujaf-304	174	20	not	not	PART
gujaf-304	174	21	specific	specific	ADJ
gujaf-304	174	22	bills	bill	NOUN
gujaf-304	174	23	and	and	CCONJ
gujaf-304	174	24	sme	sme	NOUN
gujaf-304	174	25	financing	financing	NOUN
gujaf-304	174	26	verified	verify	VERB
gujaf-304	174	27	source	source	NOUN
gujaf-304	174	28	of	of	ADP
gujaf-304	174	29	income	income	NOUN
gujaf-304	174	30	4	4	NUM
gujaf-304	174	31	wks	wks	NOUN
gujaf-304	174	32	.	.	PUNCT
gujaf-304	175	1	gusau	gusau	PROPN
gujaf-304	175	2	journal	journal	PROPN
gujaf-304	175	3	of	of	ADP
gujaf-304	175	4	accounting	accounting	NOUN
gujaf-304	175	5	and	and	CCONJ
gujaf-304	175	6	finance	finance	NOUN
gujaf-304	175	7	,	,	PUNCT
gujaf-304	175	8	vol	vol	NOUN
gujaf-304	175	9	.	.	PROPN
gujaf-304	175	10	5	5	NUM
gujaf-304	175	11	,	,	PUNCT
gujaf-304	175	12	issue	issue	NOUN
gujaf-304	175	13	1	1	NUM
gujaf-304	175	14	,	,	PUNCT
gujaf-304	175	15	april	april	PROPN
gujaf-304	175	16	,	,	PUNCT
gujaf-304	175	17	2024	2024	NUM
gujaf-304	175	18	224	224	NUM
gujaf-304	175	19	10	10	NUM
gujaf-304	175	20	.	.	PUNCT
gujaf-304	176	1	c24	c24	NOUN
gujaf-304	176	2	loan	loan	NOUN
gujaf-304	176	3	not	not	PART
gujaf-304	176	4	specific	specific	ADJ
gujaf-304	176	5	not	not	PART
gujaf-304	176	6	specific	specific	ADJ
gujaf-304	176	7	bills	bill	NOUN
gujaf-304	176	8	and	and	CCONJ
gujaf-304	176	9	sme	sme	NOUN
gujaf-304	176	10	financing	financing	NOUN
gujaf-304	176	11	lagos	lago	NOUN
gujaf-304	176	12	resident	resident	NOUN
gujaf-304	176	13	with	with	ADP
gujaf-304	176	14	regular	regular	ADJ
gujaf-304	176	15	income	income	NOUN
gujaf-304	176	16	and	and	CCONJ
gujaf-304	176	17	good	good	ADJ
gujaf-304	176	18	credit	credit	NOUN
gujaf-304	176	19	history	history	NOUN
gujaf-304	176	20	not	not	PART
gujaf-304	176	21	specific	specific	ADJ
gujaf-304	176	22	11	11	NUM
gujaf-304	176	23	.	.	PUNCT
gujaf-304	177	1	fint	fint	ADJ
gujaf-304	177	2	loan	loan	NOUN
gujaf-304	177	3	not	not	PART
gujaf-304	177	4	specific	specific	ADJ
gujaf-304	177	5	not	not	PART
gujaf-304	177	6	specific	specific	ADJ
gujaf-304	177	7	rent	rent	NOUN
gujaf-304	177	8	,	,	PUNCT
gujaf-304	177	9	medical	medical	ADJ
gujaf-304	177	10	bills	bill	NOUN
gujaf-304	177	11	,	,	PUNCT
gujaf-304	177	12	school	school	NOUN
gujaf-304	177	13	fees	fee	NOUN
gujaf-304	177	14	registered	register	VERB
gujaf-304	177	15	salary	salary	NOUN
gujaf-304	177	16	earners	earner	NOUN
gujaf-304	177	17	of	of	ADP
gujaf-304	177	18	flint	flint	ADJ
gujaf-304	177	19	employment	employment	NOUN
gujaf-304	177	20	model	model	NOUN
gujaf-304	177	21	not	not	PART
gujaf-304	177	22	specific	specific	ADJ
gujaf-304	177	23	12	12	NUM
gujaf-304	177	24	.	.	PUNCT
gujaf-304	178	1	jumia	jumia	ADJ
gujaf-304	178	2	loan	loan	NOUN
gujaf-304	178	3	not	not	PART
gujaf-304	178	4	specific	specific	ADJ
gujaf-304	178	5	3.5	3.5	NUM
gujaf-304	178	6	%	%	NOUN
gujaf-304	178	7	unexpecte	unexpecte	NOUN
gujaf-304	178	8	d	d	NOUN
gujaf-304	178	9	cash	cash	NOUN
gujaf-304	178	10	needs	need	NOUN
gujaf-304	178	11	and	and	CCONJ
gujaf-304	178	12	purchase	purchase	VERB
gujaf-304	178	13	financing	financing	NOUN
gujaf-304	178	14	jumia	jumia	PROPN
gujaf-304	178	15	user	user	NOUN
gujaf-304	178	16	with	with	ADP
gujaf-304	178	17	jumiapay	jumiapay	PROPN
gujaf-304	178	18	android	android	PROPN
gujaf-304	178	19	app	app	PROPN
gujaf-304	178	20	not	not	PART
gujaf-304	178	21	specific	specific	ADJ
gujaf-304	178	22	13	13	NUM
gujaf-304	178	23	.	.	PUNCT
gujaf-304	179	1	specta	specta	PROPN
gujaf-304	179	2	loan	loan	PROPN
gujaf-304	179	3	max	max	PROPN
gujaf-304	179	4	.	.	PROPN
gujaf-304	180	1	of	of	ADP
gujaf-304	180	2	5,000,000	5,000,000	NUM
gujaf-304	180	3	not	not	PART
gujaf-304	180	4	specific	specific	ADJ
gujaf-304	180	5	unexpecte	unexpecte	NOUN
gujaf-304	180	6	d	d	NOUN
gujaf-304	180	7	cash	cash	NOUN
gujaf-304	180	8	needs	need	NOUN
gujaf-304	180	9	and	and	CCONJ
gujaf-304	180	10	sme	sme	NOUN
gujaf-304	180	11	financing	financing	NOUN
gujaf-304	180	12	verified	verify	VERB
gujaf-304	180	13	source	source	NOUN
gujaf-304	180	14	of	of	ADP
gujaf-304	180	15	income	income	NOUN
gujaf-304	180	16	not	not	PART
gujaf-304	180	17	specific	specific	ADJ
gujaf-304	180	18	source	source	NOUN
gujaf-304	180	19	:	:	PUNCT
gujaf-304	180	20	authors	author	NOUN
gujaf-304	180	21	’	'	PUNCT
gujaf-304	180	22	compilation	compilation	NOUN
gujaf-304	180	23	from	from	ADP
gujaf-304	180	24	relevant	relevant	ADJ
gujaf-304	180	25	online	online	ADJ
gujaf-304	180	26	articles	article	NOUN
gujaf-304	180	27	(	(	PUNCT
gujaf-304	180	28	2023	2023	NUM
gujaf-304	180	29	)	)	PUNCT
gujaf-304	180	30	given	give	VERB
gujaf-304	180	31	the	the	DET
gujaf-304	180	32	conceptual	conceptual	ADJ
gujaf-304	180	33	assertions	assertion	NOUN
gujaf-304	180	34	and	and	CCONJ
gujaf-304	180	35	underlying	underlying	ADJ
gujaf-304	180	36	assumption	assumption	NOUN
gujaf-304	180	37	of	of	ADP
gujaf-304	180	38	the	the	DET
gujaf-304	180	39	study	study	NOUN
gujaf-304	180	40	,	,	PUNCT
gujaf-304	180	41	the	the	DET
gujaf-304	180	42	hypotheses	hypothesis	NOUN
gujaf-304	180	43	of	of	ADP
gujaf-304	180	44	the	the	DET
gujaf-304	180	45	study	study	NOUN
gujaf-304	180	46	are	be	AUX
gujaf-304	180	47	stated	state	VERB
gujaf-304	180	48	in	in	ADP
gujaf-304	180	49	the	the	DET
gujaf-304	180	50	null	null	ADJ
gujaf-304	180	51	form	form	NOUN
gujaf-304	180	52	as	as	SCONJ
gujaf-304	180	53	follows	follow	VERB
gujaf-304	180	54	:	:	PUNCT
gujaf-304	180	55	ho1	ho1	NOUN
gujaf-304	180	56	:	:	PUNCT
gujaf-304	180	57	the	the	DET
gujaf-304	180	58	increasing	increase	VERB
gujaf-304	180	59	use	use	NOUN
gujaf-304	180	60	and	and	CCONJ
gujaf-304	180	61	patronage	patronage	NOUN
gujaf-304	180	62	of	of	ADP
gujaf-304	180	63	point	point	NOUN
gujaf-304	180	64	-	-	PUNCT
gujaf-304	180	65	of	of	ADP
gujaf-304	180	66	-	-	PUNCT
gujaf-304	180	67	sale	sale	NOUN
gujaf-304	180	68	terminals	terminal	NOUN
gujaf-304	180	69	does	do	AUX
gujaf-304	180	70	not	not	PART
gujaf-304	180	71	adversely	adversely	ADV
gujaf-304	180	72	affect	affect	VERB
gujaf-304	180	73	the	the	DET
gujaf-304	180	74	profitability	profitability	NOUN
gujaf-304	180	75	of	of	ADP
gujaf-304	180	76	nigerian	nigerian	ADJ
gujaf-304	180	77	deposit	deposit	NOUN
gujaf-304	180	78	money	money	NOUN
gujaf-304	180	79	banks	bank	NOUN
gujaf-304	180	80	.	.	PUNCT
gujaf-304	181	1	ho2	ho2	NOUN
gujaf-304	181	2	:	:	PUNCT
gujaf-304	181	3	the	the	DET
gujaf-304	181	4	flexibility	flexibility	NOUN
gujaf-304	181	5	and	and	CCONJ
gujaf-304	181	6	increasing	increase	VERB
gujaf-304	181	7	preference	preference	NOUN
gujaf-304	181	8	for	for	ADP
gujaf-304	181	9	online	online	ADJ
gujaf-304	181	10	loan	loan	NOUN
gujaf-304	181	11	facilities	facility	NOUN
gujaf-304	181	12	do	do	AUX
gujaf-304	181	13	not	not	PART
gujaf-304	181	14	adversely	adversely	ADV
gujaf-304	181	15	affect	affect	VERB
gujaf-304	181	16	the	the	DET
gujaf-304	181	17	profit	profit	NOUN
gujaf-304	181	18	-	-	PUNCT
gujaf-304	181	19	profitability	profitability	NOUN
gujaf-304	181	20	of	of	ADP
gujaf-304	181	21	nigerian	nigerian	ADJ
gujaf-304	181	22	deposit	deposit	NOUN
gujaf-304	181	23	money	money	NOUN
gujaf-304	181	24	banks	bank	NOUN
gujaf-304	181	25	.	.	PUNCT
gujaf-304	182	1	ho3	ho3	NOUN
gujaf-304	182	2	:	:	PUNCT
gujaf-304	182	3	the	the	DET
gujaf-304	182	4	increasing	increase	VERB
gujaf-304	182	5	use	use	NOUN
gujaf-304	182	6	and	and	CCONJ
gujaf-304	182	7	patronage	patronage	NOUN
gujaf-304	182	8	of	of	ADP
gujaf-304	182	9	point	point	NOUN
gujaf-304	182	10	-	-	PUNCT
gujaf-304	182	11	of	of	ADP
gujaf-304	182	12	-	-	PUNCT
gujaf-304	182	13	sale	sale	NOUN
gujaf-304	182	14	terminals	terminal	NOUN
gujaf-304	182	15	does	do	AUX
gujaf-304	182	16	not	not	PART
gujaf-304	182	17	adversely	adversely	ADV
gujaf-304	182	18	affect	affect	VERB
gujaf-304	182	19	the	the	DET
gujaf-304	182	20	turnover	turnover	NOUN
gujaf-304	182	21	of	of	ADP
gujaf-304	182	22	nigerian	nigerian	ADJ
gujaf-304	182	23	deposit	deposit	NOUN
gujaf-304	182	24	money	money	NOUN
gujaf-304	182	25	banks	bank	NOUN
gujaf-304	182	26	.	.	PUNCT
gujaf-304	183	1	ho4	ho4	NOUN
gujaf-304	183	2	:	:	PUNCT
gujaf-304	183	3	the	the	DET
gujaf-304	183	4	flexibility	flexibility	NOUN
gujaf-304	183	5	of	of	ADP
gujaf-304	183	6	and	and	CCONJ
gujaf-304	183	7	increasing	increase	VERB
gujaf-304	183	8	preference	preference	NOUN
gujaf-304	183	9	for	for	ADP
gujaf-304	183	10	online	online	ADJ
gujaf-304	183	11	loan	loan	NOUN
gujaf-304	183	12	facilities	facility	NOUN
gujaf-304	183	13	do	do	AUX
gujaf-304	183	14	not	not	PART
gujaf-304	183	15	adversely	adversely	ADV
gujaf-304	183	16	affect	affect	VERB
gujaf-304	183	17	the	the	DET
gujaf-304	183	18	turnover	turnover	NOUN
gujaf-304	183	19	of	of	ADP
gujaf-304	183	20	nigerian	nigerian	ADJ
gujaf-304	183	21	deposit	deposit	NOUN
gujaf-304	183	22	money	money	NOUN
gujaf-304	183	23	banks	bank	NOUN
gujaf-304	183	24	.	.	PUNCT
gujaf-304	184	1	gusau	gusau	PROPN
gujaf-304	184	2	journal	journal	PROPN
gujaf-304	184	3	of	of	ADP
gujaf-304	184	4	accounting	accounting	NOUN
gujaf-304	184	5	and	and	CCONJ
gujaf-304	184	6	finance	finance	NOUN
gujaf-304	184	7	,	,	PUNCT
gujaf-304	184	8	vol	vol	NOUN
gujaf-304	184	9	.	.	PROPN
gujaf-304	184	10	5	5	NUM
gujaf-304	184	11	,	,	PUNCT
gujaf-304	184	12	issue	issue	NOUN
gujaf-304	184	13	1	1	NUM
gujaf-304	184	14	,	,	PUNCT
gujaf-304	184	15	april	april	PROPN
gujaf-304	184	16	,	,	PUNCT
gujaf-304	184	17	2024	2024	NUM
gujaf-304	184	18	225	225	NUM
gujaf-304	184	19	theoretical	theoretical	ADJ
gujaf-304	184	20	framework	framework	NOUN
gujaf-304	184	21	and	and	CCONJ
gujaf-304	184	22	empirical	empirical	ADJ
gujaf-304	184	23	review	review	NOUN
gujaf-304	184	24	theoretically	theoretically	ADV
gujaf-304	184	25	,	,	PUNCT
gujaf-304	184	26	the	the	DET
gujaf-304	184	27	study	study	NOUN
gujaf-304	184	28	is	be	AUX
gujaf-304	184	29	underpinned	underpin	VERB
gujaf-304	184	30	by	by	ADP
gujaf-304	184	31	the	the	DET
gujaf-304	184	32	non	non	ADJ
gujaf-304	184	33	-	-	ADJ
gujaf-304	184	34	bank	bank	NOUN
gujaf-304	184	35	-	-	PUNCT
gujaf-304	184	36	led	lead	VERB
gujaf-304	184	37	theory	theory	NOUN
gujaf-304	184	38	,	,	PUNCT
gujaf-304	184	39	which	which	PRON
gujaf-304	184	40	was	be	AUX
gujaf-304	184	41	popularized	popularize	VERB
gujaf-304	184	42	by	by	ADP
gujaf-304	184	43	hogan	hogan	PROPN
gujaf-304	184	44	(	(	PUNCT
gujaf-304	184	45	1991	1991	NUM
gujaf-304	184	46	)	)	PUNCT
gujaf-304	184	47	.	.	PUNCT
gujaf-304	185	1	it	it	PRON
gujaf-304	185	2	proposes	propose	VERB
gujaf-304	185	3	and	and	CCONJ
gujaf-304	185	4	justifies	justify	VERB
gujaf-304	185	5	the	the	DET
gujaf-304	185	6	possibility	possibility	NOUN
gujaf-304	185	7	of	of	ADP
gujaf-304	185	8	financial	financial	ADJ
gujaf-304	185	9	transactions	transaction	NOUN
gujaf-304	185	10	and	and	CCONJ
gujaf-304	185	11	undertakings	undertaking	NOUN
gujaf-304	185	12	by	by	ADP
gujaf-304	185	13	non	non	ADJ
gujaf-304	185	14	-	-	ADJ
gujaf-304	185	15	banking	banking	ADJ
gujaf-304	185	16	firms	firm	NOUN
gujaf-304	185	17	like	like	ADP
gujaf-304	185	18	mobile	mobile	ADJ
gujaf-304	185	19	network	network	NOUN
gujaf-304	185	20	operators	operator	NOUN
gujaf-304	185	21	and	and	CCONJ
gujaf-304	185	22	prepaid	prepay	VERB
gujaf-304	185	23	cash	cash	NOUN
gujaf-304	185	24	issuers	issuer	NOUN
gujaf-304	185	25	.	.	PUNCT
gujaf-304	186	1	it	it	PRON
gujaf-304	186	2	therefore	therefore	ADV
gujaf-304	186	3	,	,	PUNCT
gujaf-304	186	4	envisages	envisage	VERB
gujaf-304	186	5	a	a	DET
gujaf-304	186	6	situation	situation	NOUN
gujaf-304	186	7	where	where	SCONJ
gujaf-304	186	8	financial	financial	ADJ
gujaf-304	186	9	customers	customer	NOUN
gujaf-304	186	10	neither	neither	CCONJ
gujaf-304	186	11	maintain	maintain	VERB
gujaf-304	186	12	any	any	DET
gujaf-304	186	13	bank	bank	NOUN
gujaf-304	186	14	account	account	NOUN
gujaf-304	186	15	nor	nor	CCONJ
gujaf-304	186	16	deal	deal	VERB
gujaf-304	186	17	with	with	ADP
gujaf-304	186	18	any	any	DET
gujaf-304	186	19	deposit	deposit	NOUN
gujaf-304	186	20	money	money	NOUN
gujaf-304	186	21	bank	bank	NOUN
gujaf-304	186	22	,	,	PUNCT
gujaf-304	186	23	and	and	CCONJ
gujaf-304	186	24	advocates	advocate	NOUN
gujaf-304	186	25	for	for	ADP
gujaf-304	186	26	a	a	DET
gujaf-304	186	27	cashless	cashless	NOUN
gujaf-304	186	28	-	-	PUNCT
gujaf-304	186	29	like	like	ADP
gujaf-304	186	30	-	-	PUNCT
gujaf-304	186	31	digital	digital	ADJ
gujaf-304	186	32	scenario	scenario	NOUN
gujaf-304	186	33	where	where	SCONJ
gujaf-304	186	34	financial	financial	ADJ
gujaf-304	186	35	customers	customer	NOUN
gujaf-304	186	36	exchange	exchange	VERB
gujaf-304	186	37	their	their	PRON
gujaf-304	186	38	cash	cash	NOUN
gujaf-304	186	39	for	for	ADP
gujaf-304	186	40	e	e	NOUN
gujaf-304	186	41	-	-	NOUN
gujaf-304	186	42	money	money	NOUN
gujaf-304	186	43	account	account	NOUN
gujaf-304	186	44	with	with	ADP
gujaf-304	186	45	technology	technology	NOUN
gujaf-304	186	46	based	base	VERB
gujaf-304	186	47	and	and	CCONJ
gujaf-304	186	48	driven	drive	VERB
gujaf-304	186	49	nonbanking	nonbanking	ADJ
gujaf-304	186	50	firms	firm	NOUN
gujaf-304	186	51	via	via	ADP
gujaf-304	186	52	the	the	DET
gujaf-304	186	53	internet	internet	NOUN
gujaf-304	186	54	.	.	PUNCT
gujaf-304	187	1	thus	thus	ADV
gujaf-304	187	2	,	,	PUNCT
gujaf-304	187	3	the	the	DET
gujaf-304	187	4	non	non	ADJ
gujaf-304	187	5	-	-	ADJ
gujaf-304	187	6	bank	bank	ADJ
gujaf-304	187	7	led	lead	VERB
gujaf-304	187	8	theory	theory	NOUN
gujaf-304	187	9	argues	argue	VERB
gujaf-304	187	10	that	that	SCONJ
gujaf-304	187	11	rather	rather	ADV
gujaf-304	187	12	than	than	ADP
gujaf-304	187	13	opening	open	VERB
gujaf-304	187	14	and	and	CCONJ
gujaf-304	187	15	operating	operate	VERB
gujaf-304	187	16	a	a	DET
gujaf-304	187	17	conventional	conventional	ADJ
gujaf-304	187	18	bank	bank	NOUN
gujaf-304	187	19	account	account	NOUN
gujaf-304	187	20	with	with	ADP
gujaf-304	187	21	traditional	traditional	ADJ
gujaf-304	187	22	deposit	deposit	NOUN
gujaf-304	187	23	money	money	NOUN
gujaf-304	187	24	banks	bank	NOUN
gujaf-304	187	25	,	,	PUNCT
gujaf-304	187	26	financial	financial	ADJ
gujaf-304	187	27	customers	customer	NOUN
gujaf-304	187	28	can	can	AUX
gujaf-304	187	29	secure	secure	VERB
gujaf-304	187	30	an	an	DET
gujaf-304	187	31	electronic	electronic	ADJ
gujaf-304	187	32	money	money	NOUN
gujaf-304	187	33	account	account	NOUN
gujaf-304	187	34	in	in	ADP
gujaf-304	187	35	the	the	DET
gujaf-304	187	36	server	server	NOUN
gujaf-304	187	37	of	of	ADP
gujaf-304	187	38	a	a	DET
gujaf-304	187	39	non	non	ADJ
gujaf-304	187	40	-	-	ADJ
gujaf-304	187	41	bank	bank	ADJ
gujaf-304	187	42	agent	agent	NOUN
gujaf-304	187	43	,	,	PUNCT
gujaf-304	187	44	and	and	CCONJ
gujaf-304	187	45	seamlessly	seamlessly	ADV
gujaf-304	187	46	make	make	VERB
gujaf-304	187	47	financial	financial	ADJ
gujaf-304	187	48	transactions	transaction	NOUN
gujaf-304	187	49	via	via	ADP
gujaf-304	187	50	the	the	DET
gujaf-304	187	51	internet	internet	NOUN
gujaf-304	187	52	.	.	PUNCT
gujaf-304	188	1	although	although	SCONJ
gujaf-304	188	2	,	,	PUNCT
gujaf-304	188	3	the	the	DET
gujaf-304	188	4	modus	modus	ADJ
gujaf-304	188	5	operandi	operandi	NOUN
gujaf-304	188	6	of	of	ADP
gujaf-304	188	7	this	this	DET
gujaf-304	188	8	theory	theory	NOUN
gujaf-304	188	9	has	have	AUX
gujaf-304	188	10	been	be	AUX
gujaf-304	188	11	severally	severally	ADV
gujaf-304	188	12	adjudged	adjudge	VERB
gujaf-304	188	13	the	the	DET
gujaf-304	188	14	riskiest	risky	ADJ
gujaf-304	188	15	form	form	NOUN
gujaf-304	188	16	of	of	ADP
gujaf-304	188	17	electronic	electronic	ADJ
gujaf-304	188	18	payment	payment	NOUN
gujaf-304	188	19	for	for	ADP
gujaf-304	188	20	lack	lack	NOUN
gujaf-304	188	21	of	of	ADP
gujaf-304	188	22	guiding	guide	VERB
gujaf-304	188	23	-	-	PUNCT
gujaf-304	188	24	regulatory	regulatory	ADJ
gujaf-304	188	25	framework	framework	NOUN
gujaf-304	188	26	it	it	PRON
gujaf-304	188	27	still	still	ADV
gujaf-304	188	28	presents	present	VERB
gujaf-304	188	29	a	a	DET
gujaf-304	188	30	better	well	ADJ
gujaf-304	188	31	alternative	alternative	NOUN
gujaf-304	188	32	to	to	ADP
gujaf-304	188	33	the	the	DET
gujaf-304	188	34	traditional	traditional	ADJ
gujaf-304	188	35	banking	banking	NOUN
gujaf-304	188	36	system	system	NOUN
gujaf-304	188	37	that	that	PRON
gujaf-304	188	38	is	be	AUX
gujaf-304	188	39	slow	slow	ADJ
gujaf-304	188	40	,	,	PUNCT
gujaf-304	188	41	inflexible	inflexible	ADJ
gujaf-304	188	42	,	,	PUNCT
gujaf-304	188	43	bureaucratic	bureaucratic	ADJ
gujaf-304	188	44	and	and	CCONJ
gujaf-304	188	45	expensive	expensive	ADJ
gujaf-304	188	46	to	to	PART
gujaf-304	188	47	operate	operate	VERB
gujaf-304	188	48	.	.	PUNCT
gujaf-304	189	1	accordingly	accordingly	ADV
gujaf-304	189	2	,	,	PUNCT
gujaf-304	189	3	the	the	DET
gujaf-304	189	4	theory	theory	NOUN
gujaf-304	189	5	vehemently	vehemently	ADV
gujaf-304	189	6	supports	support	VERB
gujaf-304	189	7	the	the	DET
gujaf-304	189	8	increased	increase	VERB
gujaf-304	189	9	use	use	NOUN
gujaf-304	189	10	and	and	CCONJ
gujaf-304	189	11	patronage	patronage	NOUN
gujaf-304	189	12	of	of	ADP
gujaf-304	189	13	pos	pos	NOUN
gujaf-304	189	14	in	in	ADP
gujaf-304	189	15	the	the	DET
gujaf-304	189	16	payment	payment	NOUN
gujaf-304	189	17	and	and	CCONJ
gujaf-304	189	18	receipt	receipt	NOUN
gujaf-304	189	19	of	of	ADP
gujaf-304	189	20	money	money	NOUN
gujaf-304	189	21	for	for	ADP
gujaf-304	189	22	financial	financial	ADJ
gujaf-304	189	23	transactions	transaction	NOUN
gujaf-304	189	24	and	and	CCONJ
gujaf-304	189	25	undertakings	undertaking	NOUN
gujaf-304	189	26	.	.	PUNCT
gujaf-304	190	1	it	it	PRON
gujaf-304	190	2	further	far	ADV
gujaf-304	190	3	describes	describe	VERB
gujaf-304	190	4	the	the	DET
gujaf-304	190	5	flexibility	flexibility	NOUN
gujaf-304	190	6	of	of	ADP
gujaf-304	190	7	and	and	CCONJ
gujaf-304	190	8	supports	support	VERB
gujaf-304	190	9	the	the	DET
gujaf-304	190	10	increasing	increase	VERB
gujaf-304	190	11	preference	preference	NOUN
gujaf-304	190	12	and	and	CCONJ
gujaf-304	190	13	patronage	patronage	NOUN
gujaf-304	190	14	for	for	ADP
gujaf-304	190	15	olls	oll	NOUN
gujaf-304	190	16	in	in	ADP
gujaf-304	190	17	nigeria	nigeria	PROPN
gujaf-304	190	18	and	and	CCONJ
gujaf-304	190	19	other	other	ADJ
gujaf-304	190	20	emerging	emerge	VERB
gujaf-304	190	21	economies	economy	NOUN
gujaf-304	190	22	.	.	PUNCT
gujaf-304	191	1	the	the	DET
gujaf-304	191	2	relevance	relevance	NOUN
gujaf-304	191	3	of	of	ADP
gujaf-304	191	4	this	this	DET
gujaf-304	191	5	theory	theory	NOUN
gujaf-304	191	6	,	,	PUNCT
gujaf-304	191	7	regardless	regardless	ADV
gujaf-304	191	8	of	of	ADP
gujaf-304	191	9	the	the	DET
gujaf-304	191	10	nature	nature	NOUN
gujaf-304	191	11	of	of	ADP
gujaf-304	191	12	effect	effect	NOUN
gujaf-304	191	13	is	be	AUX
gujaf-304	191	14	evident	evident	ADJ
gujaf-304	191	15	in	in	ADP
gujaf-304	191	16	the	the	DET
gujaf-304	191	17	empirical	empirical	ADJ
gujaf-304	191	18	findings	finding	NOUN
gujaf-304	191	19	and	and	CCONJ
gujaf-304	191	20	positions	position	NOUN
gujaf-304	191	21	of	of	ADP
gujaf-304	191	22	related	related	ADJ
gujaf-304	191	23	studies	study	NOUN
gujaf-304	191	24	on	on	ADP
gujaf-304	191	25	pos	pos	NOUN
gujaf-304	191	26	and	and	CCONJ
gujaf-304	191	27	bank	bank	NOUN
gujaf-304	191	28	performance	performance	NOUN
gujaf-304	191	29	conducted	conduct	VERB
gujaf-304	191	30	in	in	ADP
gujaf-304	191	31	west	west	PROPN
gujaf-304	191	32	africa	africa	PROPN
gujaf-304	191	33	.	.	PUNCT
gujaf-304	192	1	firstly	firstly	ADV
gujaf-304	192	2	,	,	PUNCT
gujaf-304	192	3	ugbede	ugbede	NOUN
gujaf-304	192	4	et	et	NOUN
gujaf-304	192	5	al	al	PROPN
gujaf-304	192	6	.	.	PROPN
gujaf-304	192	7	,	,	PUNCT
gujaf-304	192	8	(	(	PUNCT
gujaf-304	192	9	2019	2019	NUM
gujaf-304	192	10	)	)	PUNCT
gujaf-304	192	11	conducted	conduct	VERB
gujaf-304	192	12	an	an	DET
gujaf-304	192	13	ex	ex	NOUN
gujaf-304	192	14	-	-	ADJ
gujaf-304	192	15	post	post	ADJ
gujaf-304	192	16	facto	facto	X
gujaf-304	192	17	study	study	NOUN
gujaf-304	192	18	on	on	ADP
gujaf-304	192	19	the	the	DET
gujaf-304	192	20	effect	effect	NOUN
gujaf-304	192	21	of	of	ADP
gujaf-304	192	22	electronic	electronic	ADJ
gujaf-304	192	23	payment	payment	NOUN
gujaf-304	192	24	on	on	ADP
gujaf-304	192	25	financial	financial	ADJ
gujaf-304	192	26	performance	performance	NOUN
gujaf-304	192	27	of	of	ADP
gujaf-304	192	28	deposit	deposit	NOUN
gujaf-304	192	29	money	money	NOUN
gujaf-304	192	30	banks	bank	NOUN
gujaf-304	192	31	in	in	ADP
gujaf-304	192	32	nigeria	nigeria	PROPN
gujaf-304	192	33	and	and	CCONJ
gujaf-304	192	34	found	find	VERB
gujaf-304	192	35	that	that	SCONJ
gujaf-304	192	36	,	,	PUNCT
gujaf-304	192	37	the	the	DET
gujaf-304	192	38	increasing	increase	VERB
gujaf-304	192	39	use	use	NOUN
gujaf-304	192	40	of	of	ADP
gujaf-304	192	41	pos	pos	NOUN
gujaf-304	192	42	significantly	significantly	ADV
gujaf-304	192	43	and	and	CCONJ
gujaf-304	192	44	positively	positively	ADV
gujaf-304	192	45	increase	increase	VERB
gujaf-304	192	46	the	the	DET
gujaf-304	192	47	profit	profit	NOUN
gujaf-304	192	48	of	of	ADP
gujaf-304	192	49	deposit	deposit	NOUN
gujaf-304	192	50	money	money	NOUN
gujaf-304	192	51	banks	bank	NOUN
gujaf-304	192	52	in	in	ADP
gujaf-304	192	53	nigeria	nigeria	PROPN
gujaf-304	192	54	.	.	PUNCT
gujaf-304	193	1	this	this	PRON
gujaf-304	193	2	was	be	AUX
gujaf-304	193	3	revealed	reveal	VERB
gujaf-304	193	4	by	by	ADP
gujaf-304	193	5	multiple	multiple	ADJ
gujaf-304	193	6	regression	regression	NOUN
gujaf-304	193	7	test	test	NOUN
gujaf-304	193	8	results	result	NOUN
gujaf-304	193	9	from	from	ADP
gujaf-304	193	10	desirable	desirable	ADJ
gujaf-304	193	11	secondary	secondary	ADJ
gujaf-304	193	12	data	datum	NOUN
gujaf-304	193	13	obtained	obtain	VERB
gujaf-304	193	14	from	from	ADP
gujaf-304	193	15	annual	annual	ADJ
gujaf-304	193	16	accounts	account	NOUN
gujaf-304	193	17	and	and	CCONJ
gujaf-304	193	18	reports	report	NOUN
gujaf-304	193	19	of	of	ADP
gujaf-304	193	20	selected	select	VERB
gujaf-304	193	21	dmbs	dmb	NOUN
gujaf-304	193	22	sourced	source	VERB
gujaf-304	193	23	from	from	ADP
gujaf-304	193	24	the	the	DET
gujaf-304	193	25	statistical	statistical	ADJ
gujaf-304	193	26	bulletins	bulletin	NOUN
gujaf-304	193	27	of	of	ADP
gujaf-304	193	28	the	the	DET
gujaf-304	193	29	central	central	ADJ
gujaf-304	193	30	bank	bank	PROPN
gujaf-304	193	31	of	of	ADP
gujaf-304	193	32	nigeria	nigeria	PROPN
gujaf-304	193	33	.	.	PUNCT
gujaf-304	194	1	secondly	secondly	ADV
gujaf-304	194	2	,	,	PUNCT
gujaf-304	194	3	nwakoby	nwakoby	PROPN
gujaf-304	194	4	et	et	PROPN
gujaf-304	194	5	al	al	PROPN
gujaf-304	194	6	.	.	PROPN
gujaf-304	194	7	,	,	PUNCT
gujaf-304	194	8	(	(	PUNCT
gujaf-304	194	9	2020	2020	NUM
gujaf-304	194	10	)	)	PUNCT
gujaf-304	194	11	carried	carry	VERB
gujaf-304	194	12	out	out	ADP
gujaf-304	194	13	an	an	DET
gujaf-304	194	14	expost	expost	ADV
gujaf-304	194	15	facto	facto	X
gujaf-304	194	16	study	study	NOUN
gujaf-304	194	17	on	on	ADP
gujaf-304	194	18	the	the	DET
gujaf-304	194	19	relationship	relationship	NOUN
gujaf-304	194	20	between	between	ADP
gujaf-304	194	21	electronic	electronic	ADJ
gujaf-304	194	22	banking	banking	NOUN
gujaf-304	194	23	and	and	CCONJ
gujaf-304	194	24	deposit	deposit	NOUN
gujaf-304	194	25	money	money	NOUN
gujaf-304	194	26	bank	bank	NOUN
gujaf-304	194	27	profitability	profitability	NOUN
gujaf-304	194	28	in	in	ADP
gujaf-304	194	29	nigeria	nigeria	PROPN
gujaf-304	194	30	and	and	CCONJ
gujaf-304	194	31	discovered	discover	VERB
gujaf-304	194	32	that	that	SCONJ
gujaf-304	194	33	the	the	DET
gujaf-304	194	34	use	use	NOUN
gujaf-304	194	35	of	of	ADP
gujaf-304	194	36	pos	pos	NOUN
gujaf-304	194	37	positively	positively	ADV
gujaf-304	194	38	but	but	CCONJ
gujaf-304	194	39	insignificantly	insignificantly	ADV
gujaf-304	194	40	affects	affect	VERB
gujaf-304	194	41	the	the	DET
gujaf-304	194	42	profitability	profitability	NOUN
gujaf-304	194	43	of	of	ADP
gujaf-304	194	44	deposit	deposit	NOUN
gujaf-304	194	45	money	money	NOUN
gujaf-304	194	46	banks	bank	NOUN
gujaf-304	194	47	in	in	ADP
gujaf-304	194	48	nigeria	nigeria	PROPN
gujaf-304	194	49	.	.	PUNCT
gujaf-304	195	1	this	this	PRON
gujaf-304	195	2	was	be	AUX
gujaf-304	195	3	revealed	reveal	VERB
gujaf-304	195	4	from	from	ADP
gujaf-304	195	5	e	e	NOUN
gujaf-304	195	6	-	-	NOUN
gujaf-304	195	7	view	view	ADJ
gujaf-304	195	8	9.0	9.0	NUM
gujaf-304	195	9	regression	regression	NOUN
gujaf-304	195	10	test	test	NOUN
gujaf-304	195	11	analyses	analysis	NOUN
gujaf-304	195	12	on	on	ADP
gujaf-304	195	13	desirable	desirable	ADJ
gujaf-304	195	14	and	and	CCONJ
gujaf-304	195	15	relevant	relevant	ADJ
gujaf-304	195	16	items	item	NOUN
gujaf-304	195	17	in	in	ADP
gujaf-304	195	18	the	the	DET
gujaf-304	195	19	annual	annual	ADJ
gujaf-304	195	20	reports	report	NOUN
gujaf-304	195	21	and	and	CCONJ
gujaf-304	195	22	accounts	account	NOUN
gujaf-304	195	23	of	of	ADP
gujaf-304	195	24	9	9	NUM
gujaf-304	195	25	dbms	dbm	NOUN
gujaf-304	195	26	listed	list	VERB
gujaf-304	195	27	on	on	ADP
gujaf-304	195	28	the	the	DET
gujaf-304	195	29	nigerian	nigerian	ADJ
gujaf-304	195	30	exchange	exchange	NOUN
gujaf-304	195	31	group	group	NOUN
gujaf-304	195	32	,	,	PUNCT
gujaf-304	195	33	obtained	obtain	VERB
gujaf-304	195	34	from	from	ADP
gujaf-304	195	35	statistical	statistical	ADJ
gujaf-304	195	36	bulletins	bulletin	NOUN
gujaf-304	195	37	of	of	ADP
gujaf-304	195	38	the	the	DET
gujaf-304	195	39	central	central	ADJ
gujaf-304	195	40	bank	bank	PROPN
gujaf-304	195	41	of	of	ADP
gujaf-304	195	42	nigeria	nigeria	PROPN
gujaf-304	195	43	.	.	PUNCT
gujaf-304	196	1	thirdly	thirdly	ADV
gujaf-304	196	2	,	,	PUNCT
gujaf-304	196	3	le	le	X
gujaf-304	196	4	and	and	CCONJ
gujaf-304	196	5	ngo	ngo	PROPN
gujaf-304	196	6	(	(	PUNCT
gujaf-304	196	7	2020	2020	NUM
gujaf-304	196	8	)	)	PUNCT
gujaf-304	196	9	did	do	VERB
gujaf-304	196	10	a	a	DET
gujaf-304	196	11	cross	cross	ADJ
gujaf-304	196	12	-	-	ADJ
gujaf-304	196	13	country	country	ADJ
gujaf-304	196	14	study	study	NOUN
gujaf-304	196	15	on	on	ADP
gujaf-304	196	16	the	the	DET
gujaf-304	196	17	determinants	determinant	NOUN
gujaf-304	196	18	of	of	ADP
gujaf-304	196	19	bank	bank	NOUN
gujaf-304	196	20	profitability	profitability	NOUN
gujaf-304	196	21	with	with	ADP
gujaf-304	196	22	a	a	DET
gujaf-304	196	23	generalized	generalized	ADJ
gujaf-304	196	24	method	method	NOUN
gujaf-304	196	25	of	of	ADP
gujaf-304	196	26	moments	moment	NOUN
gujaf-304	196	27	estimator	estimator	NOUN
gujaf-304	196	28	and	and	CCONJ
gujaf-304	196	29	found	find	VERB
gujaf-304	196	30	that	that	SCONJ
gujaf-304	196	31	gusau	gusau	ADJ
gujaf-304	196	32	journal	journal	NOUN
gujaf-304	196	33	of	of	ADP
gujaf-304	196	34	accounting	accounting	NOUN
gujaf-304	196	35	and	and	CCONJ
gujaf-304	196	36	finance	finance	NOUN
gujaf-304	196	37	,	,	PUNCT
gujaf-304	196	38	vol	vol	NOUN
gujaf-304	196	39	.	.	PROPN
gujaf-304	196	40	5	5	NUM
gujaf-304	196	41	,	,	PUNCT
gujaf-304	196	42	issue	issue	NOUN
gujaf-304	196	43	1	1	NUM
gujaf-304	196	44	,	,	PUNCT
gujaf-304	196	45	april	april	PROPN
gujaf-304	196	46	,	,	PUNCT
gujaf-304	196	47	2024	2024	NUM
gujaf-304	196	48	226	226	NUM
gujaf-304	196	49	number	number	NOUN
gujaf-304	196	50	of	of	ADP
gujaf-304	196	51	bank	bank	NOUN
gujaf-304	196	52	cards	card	NOUN
gujaf-304	196	53	issued	issue	VERB
gujaf-304	196	54	and	and	CCONJ
gujaf-304	196	55	point	point	NOUN
gujaf-304	196	56	of	of	ADP
gujaf-304	196	57	sale	sale	NOUN
gujaf-304	196	58	terminals	terminal	NOUN
gujaf-304	196	59	improve	improve	VERB
gujaf-304	196	60	bank	bank	NOUN
gujaf-304	196	61	profitability	profitability	NOUN
gujaf-304	196	62	.	.	PUNCT
gujaf-304	197	1	this	this	PRON
gujaf-304	197	2	was	be	AUX
gujaf-304	197	3	discovered	discover	VERB
gujaf-304	197	4	from	from	ADP
gujaf-304	197	5	regression	regression	NOUN
gujaf-304	197	6	test	test	NOUN
gujaf-304	197	7	results	result	NOUN
gujaf-304	197	8	from	from	ADP
gujaf-304	197	9	unbalanced	unbalanced	ADJ
gujaf-304	197	10	secondary	secondary	ADJ
gujaf-304	197	11	data	datum	NOUN
gujaf-304	197	12	obtained	obtain	VERB
gujaf-304	197	13	from	from	ADP
gujaf-304	197	14	payment	payment	NOUN
gujaf-304	197	15	systems	system	NOUN
gujaf-304	197	16	,	,	PUNCT
gujaf-304	197	17	world	world	NOUN
gujaf-304	197	18	development	development	NOUN
gujaf-304	197	19	indicators	indicator	NOUN
gujaf-304	197	20	and	and	CCONJ
gujaf-304	197	21	financial	financial	ADJ
gujaf-304	197	22	soundness	soundness	NOUN
gujaf-304	197	23	indicators	indicator	NOUN
gujaf-304	197	24	across	across	ADP
gujaf-304	197	25	different	different	ADJ
gujaf-304	197	26	countries	country	NOUN
gujaf-304	197	27	.	.	PUNCT
gujaf-304	198	1	however	however	ADV
gujaf-304	198	2	,	,	PUNCT
gujaf-304	198	3	an	an	DET
gujaf-304	198	4	ex	ex	NOUN
gujaf-304	198	5	-	-	ADJ
gujaf-304	198	6	post	post	ADJ
gujaf-304	198	7	facto	facto	X
gujaf-304	198	8	study	study	NOUN
gujaf-304	198	9	by	by	ADP
gujaf-304	198	10	okonkwo	okonkwo	PROPN
gujaf-304	198	11	&	&	CCONJ
gujaf-304	198	12	ekwueme	ekwueme	PROPN
gujaf-304	198	13	(	(	PUNCT
gujaf-304	198	14	2022	2022	NUM
gujaf-304	198	15	)	)	PUNCT
gujaf-304	198	16	titled	title	VERB
gujaf-304	198	17	,	,	PUNCT
gujaf-304	198	18	“	"	PUNCT
gujaf-304	198	19	effect	effect	NOUN
gujaf-304	198	20	of	of	ADP
gujaf-304	198	21	electronic	electronic	ADJ
gujaf-304	198	22	payment	payment	NOUN
gujaf-304	198	23	on	on	ADP
gujaf-304	198	24	financial	financial	ADJ
gujaf-304	198	25	performance	performance	NOUN
gujaf-304	198	26	of	of	ADP
gujaf-304	198	27	nigerian	nigerian	ADJ
gujaf-304	198	28	deposit	deposit	NOUN
gujaf-304	198	29	money	money	NOUN
gujaf-304	198	30	banks	bank	NOUN
gujaf-304	198	31	”	"	PUNCT
gujaf-304	198	32	conversely	conversely	ADV
gujaf-304	198	33	revealed	reveal	VERB
gujaf-304	198	34	a	a	DET
gujaf-304	198	35	negative	negative	ADJ
gujaf-304	198	36	insignificant	insignificant	ADJ
gujaf-304	198	37	effect	effect	NOUN
gujaf-304	198	38	of	of	ADP
gujaf-304	198	39	the	the	DET
gujaf-304	198	40	use	use	NOUN
gujaf-304	198	41	of	of	ADP
gujaf-304	198	42	pos	pos	NOUN
gujaf-304	198	43	on	on	ADP
gujaf-304	198	44	the	the	DET
gujaf-304	198	45	return	return	NOUN
gujaf-304	198	46	on	on	ADP
gujaf-304	198	47	assets	asset	NOUN
gujaf-304	198	48	of	of	ADP
gujaf-304	198	49	13	13	NUM
gujaf-304	198	50	quoted	quote	VERB
gujaf-304	198	51	deposit	deposit	NOUN
gujaf-304	198	52	money	money	NOUN
gujaf-304	198	53	banks	bank	NOUN
gujaf-304	198	54	in	in	ADP
gujaf-304	198	55	nigeria	nigeria	PROPN
gujaf-304	198	56	.	.	PUNCT
gujaf-304	199	1	this	this	PRON
gujaf-304	199	2	was	be	AUX
gujaf-304	199	3	discovered	discover	VERB
gujaf-304	199	4	from	from	ADP
gujaf-304	199	5	e	e	NOUN
gujaf-304	199	6	-	-	NOUN
gujaf-304	199	7	views	view	VERB
gujaf-304	199	8	9.0	9.0	NUM
gujaf-304	199	9	descriptive	descriptive	ADJ
gujaf-304	199	10	and	and	CCONJ
gujaf-304	199	11	regression	regression	NOUN
gujaf-304	199	12	test	test	NOUN
gujaf-304	199	13	analyses	analysis	NOUN
gujaf-304	199	14	on	on	ADP
gujaf-304	199	15	relevant	relevant	ADJ
gujaf-304	199	16	data	datum	NOUN
gujaf-304	199	17	in	in	ADP
gujaf-304	199	18	the	the	DET
gujaf-304	199	19	annual	annual	ADJ
gujaf-304	199	20	reports	report	NOUN
gujaf-304	199	21	and	and	CCONJ
gujaf-304	199	22	accounts	account	NOUN
gujaf-304	199	23	of	of	ADP
gujaf-304	199	24	the	the	DET
gujaf-304	199	25	selected	select	VERB
gujaf-304	199	26	dmbs	dmb	NOUN
gujaf-304	199	27	,	,	PUNCT
gujaf-304	199	28	covering	cover	VERB
gujaf-304	199	29	2009	2009	NUM
gujaf-304	199	30	to	to	ADP
gujaf-304	199	31	2019	2019	NUM
gujaf-304	199	32	.	.	PUNCT
gujaf-304	200	1	the	the	DET
gujaf-304	200	2	non	non	ADJ
gujaf-304	200	3	-	-	ADJ
gujaf-304	200	4	bank	bank	NOUN
gujaf-304	200	5	-	-	PUNCT
gujaf-304	200	6	led	lead	VERB
gujaf-304	200	7	theory	theory	NOUN
gujaf-304	200	8	is	be	AUX
gujaf-304	200	9	further	further	ADJ
gujaf-304	200	10	germane	germane	NOUN
gujaf-304	200	11	to	to	ADP
gujaf-304	200	12	this	this	DET
gujaf-304	200	13	study	study	NOUN
gujaf-304	200	14	from	from	ADP
gujaf-304	200	15	the	the	DET
gujaf-304	200	16	following	follow	VERB
gujaf-304	200	17	empirical	empirical	ADJ
gujaf-304	200	18	findings	finding	NOUN
gujaf-304	200	19	on	on	ADP
gujaf-304	200	20	online	online	ADJ
gujaf-304	200	21	loans	loan	NOUN
gujaf-304	200	22	and	and	CCONJ
gujaf-304	200	23	bank	bank	NOUN
gujaf-304	200	24	performance	performance	NOUN
gujaf-304	200	25	.	.	PUNCT
gujaf-304	201	1	first	first	ADV
gujaf-304	201	2	,	,	PUNCT
gujaf-304	201	3	sari	sari	NOUN
gujaf-304	201	4	&	&	CCONJ
gujaf-304	201	5	novrianto	novrianto	PROPN
gujaf-304	201	6	(	(	PUNCT
gujaf-304	201	7	2020	2020	NUM
gujaf-304	201	8	)	)	PUNCT
gujaf-304	201	9	conducted	conduct	VERB
gujaf-304	201	10	a	a	DET
gujaf-304	201	11	study	study	NOUN
gujaf-304	201	12	titled	title	VERB
gujaf-304	201	13	,	,	PUNCT
gujaf-304	201	14	“	"	PUNCT
gujaf-304	201	15	analyzing	analyze	VERB
gujaf-304	201	16	several	several	ADJ
gujaf-304	201	17	factors	factor	NOUN
gujaf-304	201	18	that	that	PRON
gujaf-304	201	19	influence	influence	VERB
gujaf-304	201	20	people	people	NOUN
gujaf-304	201	21	to	to	PART
gujaf-304	201	22	make	make	VERB
gujaf-304	201	23	loans	loan	NOUN
gujaf-304	201	24	online	online	ADV
gujaf-304	201	25	”	"	PUNCT
gujaf-304	201	26	,	,	PUNCT
gujaf-304	201	27	and	and	CCONJ
gujaf-304	201	28	found	find	VERB
gujaf-304	201	29	from	from	ADP
gujaf-304	201	30	smart	smart	ADJ
gujaf-304	201	31	pls	pls	PROPN
gujaf-304	201	32	3.0	3.0	NUM
gujaf-304	201	33	test	test	NOUN
gujaf-304	201	34	on	on	ADP
gujaf-304	201	35	primary	primary	ADJ
gujaf-304	201	36	data	datum	NOUN
gujaf-304	201	37	obtained	obtain	VERB
gujaf-304	201	38	from	from	ADP
gujaf-304	201	39	a	a	DET
gujaf-304	201	40	sample	sample	NOUN
gujaf-304	201	41	of	of	ADP
gujaf-304	201	42	100	100	NUM
gujaf-304	201	43	people	people	NOUN
gujaf-304	201	44	that	that	PRON
gujaf-304	201	45	culture	culture	NOUN
gujaf-304	201	46	and	and	CCONJ
gujaf-304	201	47	psychology	psychology	NOUN
gujaf-304	201	48	significantly	significantly	ADV
gujaf-304	201	49	influence	influence	VERB
gujaf-304	201	50	peoples	people	NOUN
gujaf-304	201	51	’	’	PART
gujaf-304	201	52	choice	choice	NOUN
gujaf-304	201	53	and	and	CCONJ
gujaf-304	201	54	preference	preference	NOUN
gujaf-304	201	55	for	for	ADP
gujaf-304	201	56	online	online	ADJ
gujaf-304	201	57	loans	loan	NOUN
gujaf-304	201	58	in	in	ADP
gujaf-304	201	59	indonesia	indonesia	PROPN
gujaf-304	201	60	.	.	PUNCT
gujaf-304	202	1	relatively	relatively	ADV
gujaf-304	202	2	,	,	PUNCT
gujaf-304	202	3	this	this	PRON
gujaf-304	202	4	indicates	indicate	VERB
gujaf-304	202	5	that	that	SCONJ
gujaf-304	202	6	the	the	DET
gujaf-304	202	7	lending	lending	NOUN
gujaf-304	202	8	culture	culture	NOUN
gujaf-304	202	9	of	of	ADP
gujaf-304	202	10	traditional	traditional	ADJ
gujaf-304	202	11	banks	bank	NOUN
gujaf-304	202	12	has	have	VERB
gujaf-304	202	13	a	a	DET
gujaf-304	202	14	psychological	psychological	ADJ
gujaf-304	202	15	implication	implication	NOUN
gujaf-304	202	16	and	and	CCONJ
gujaf-304	202	17	explanation	explanation	NOUN
gujaf-304	202	18	for	for	ADP
gujaf-304	202	19	individuals	individual	NOUN
gujaf-304	202	20	’	'	PUNCT
gujaf-304	202	21	attitude	attitude	NOUN
gujaf-304	202	22	and	and	CCONJ
gujaf-304	202	23	preference	preference	NOUN
gujaf-304	202	24	for	for	ADP
gujaf-304	202	25	online	online	ADJ
gujaf-304	202	26	loans	loan	NOUN
gujaf-304	202	27	.	.	PUNCT
gujaf-304	203	1	furthermore	furthermore	ADV
gujaf-304	203	2	,	,	PUNCT
gujaf-304	203	3	dongi	dongi	PROPN
gujaf-304	203	4	,	,	PUNCT
gujaf-304	203	5	et	et	NOUN
gujaf-304	203	6	.	.	PUNCT
gujaf-304	203	7	al	al	PROPN
gujaf-304	203	8	.	.	PROPN
gujaf-304	203	9	,	,	PUNCT
gujaf-304	203	10	(	(	PUNCT
gujaf-304	203	11	2020	2020	NUM
gujaf-304	203	12	)	)	PUNCT
gujaf-304	203	13	carried	carry	VERB
gujaf-304	203	14	out	out	ADP
gujaf-304	203	15	an	an	DET
gujaf-304	203	16	empirical	empirical	ADJ
gujaf-304	203	17	study	study	NOUN
gujaf-304	203	18	on	on	ADP
gujaf-304	203	19	the	the	DET
gujaf-304	203	20	impact	impact	NOUN
gujaf-304	203	21	of	of	ADP
gujaf-304	203	22	internet	internet	NOUN
gujaf-304	203	23	finance	finance	NOUN
gujaf-304	203	24	on	on	ADP
gujaf-304	203	25	the	the	DET
gujaf-304	203	26	performance	performance	NOUN
gujaf-304	203	27	of	of	ADP
gujaf-304	203	28	commercial	commercial	ADJ
gujaf-304	203	29	banks	bank	NOUN
gujaf-304	203	30	in	in	ADP
gujaf-304	203	31	china	china	PROPN
gujaf-304	203	32	.	.	PUNCT
gujaf-304	204	1	the	the	DET
gujaf-304	204	2	study	study	NOUN
gujaf-304	204	3	both	both	CCONJ
gujaf-304	204	4	static	static	ADJ
gujaf-304	204	5	and	and	CCONJ
gujaf-304	204	6	dynamic	dynamic	ADJ
gujaf-304	204	7	models	model	NOUN
gujaf-304	204	8	to	to	PART
gujaf-304	204	9	examine	examine	VERB
gujaf-304	204	10	state	state	NOUN
gujaf-304	204	11	-	-	PUNCT
gujaf-304	204	12	owned	own	VERB
gujaf-304	204	13	commercial	commercial	ADJ
gujaf-304	204	14	banks	bank	NOUN
gujaf-304	204	15	and	and	CCONJ
gujaf-304	204	16	city	city	NOUN
gujaf-304	204	17	com	com	NOUN
gujaf-304	204	18	mercial	mercial	NOUN
gujaf-304	204	19	banks	bank	NOUN
gujaf-304	204	20	guide	guide	VERB
gujaf-304	204	21	using	use	VERB
gujaf-304	204	22	a	a	DET
gujaf-304	204	23	theoretical	theoretical	ADJ
gujaf-304	204	24	influence	influence	NOUN
gujaf-304	204	25	mechanism	mechanism	NOUN
gujaf-304	204	26	.	.	PUNCT
gujaf-304	205	1	findings	finding	NOUN
gujaf-304	205	2	from	from	ADP
gujaf-304	205	3	descriptive	descriptive	ADJ
gujaf-304	205	4	and	and	CCONJ
gujaf-304	205	5	inferential	inferential	ADJ
gujaf-304	205	6	statistical	statistical	ADJ
gujaf-304	205	7	results	result	NOUN
gujaf-304	205	8	revealed	reveal	VERB
gujaf-304	205	9	that	that	SCONJ
gujaf-304	205	10	while	while	SCONJ
gujaf-304	205	11	internet	internet	NOUN
gujaf-304	205	12	finance	finance	NOUN
gujaf-304	205	13	(	(	PUNCT
gujaf-304	205	14	online	online	ADJ
gujaf-304	205	15	loans	loan	NOUN
gujaf-304	205	16	)	)	PUNCT
gujaf-304	205	17	had	have	VERB
gujaf-304	205	18	a	a	DET
gujaf-304	205	19	positive	positive	ADJ
gujaf-304	205	20	impact	impact	NOUN
gujaf-304	205	21	on	on	ADP
gujaf-304	205	22	the	the	DET
gujaf-304	205	23	profitability	profitability	NOUN
gujaf-304	205	24	,	,	PUNCT
gujaf-304	205	25	security	security	NOUN
gujaf-304	205	26	and	and	CCONJ
gujaf-304	205	27	growth	growth	NOUN
gujaf-304	205	28	of	of	ADP
gujaf-304	205	29	commercial	commercial	ADJ
gujaf-304	205	30	banks	bank	NOUN
gujaf-304	205	31	,	,	PUNCT
gujaf-304	205	32	they	they	PRON
gujaf-304	205	33	negatively	negatively	ADV
gujaf-304	205	34	impact	impact	VERB
gujaf-304	205	35	the	the	DET
gujaf-304	205	36	liquidity	liquidity	NOUN
gujaf-304	205	37	of	of	ADP
gujaf-304	205	38	commercial	commercial	ADJ
gujaf-304	205	39	banks	bank	NOUN
gujaf-304	205	40	in	in	ADP
gujaf-304	205	41	china	china	PROPN
gujaf-304	205	42	.	.	PUNCT
gujaf-304	206	1	moreover	moreover	ADV
gujaf-304	206	2	,	,	PUNCT
gujaf-304	206	3	orina	orina	NOUN
gujaf-304	206	4	and	and	CCONJ
gujaf-304	206	5	sporta	sporta	NOUN
gujaf-304	206	6	(	(	PUNCT
gujaf-304	206	7	2021	2021	NUM
gujaf-304	206	8	)	)	PUNCT
gujaf-304	206	9	also	also	ADV
gujaf-304	206	10	adopted	adopt	VERB
gujaf-304	206	11	a	a	DET
gujaf-304	206	12	descriptive	descriptive	ADJ
gujaf-304	206	13	research	research	NOUN
gujaf-304	206	14	design	design	NOUN
gujaf-304	206	15	to	to	PART
gujaf-304	206	16	examine	examine	VERB
gujaf-304	206	17	the	the	DET
gujaf-304	206	18	effect	effect	NOUN
gujaf-304	206	19	of	of	ADP
gujaf-304	206	20	mobile	mobile	ADJ
gujaf-304	206	21	banking	banking	NOUN
gujaf-304	206	22	loans	loan	NOUN
gujaf-304	206	23	on	on	ADP
gujaf-304	206	24	operational	operational	ADJ
gujaf-304	206	25	efficiency	efficiency	NOUN
gujaf-304	206	26	of	of	ADP
gujaf-304	206	27	commercial	commercial	ADJ
gujaf-304	206	28	banks	bank	NOUN
gujaf-304	206	29	in	in	ADP
gujaf-304	206	30	kenya	kenya	NOUN
gujaf-304	206	31	,	,	PUNCT
gujaf-304	206	32	and	and	CCONJ
gujaf-304	206	33	found	find	VERB
gujaf-304	206	34	from	from	ADP
gujaf-304	206	35	descriptive	descriptive	ADJ
gujaf-304	206	36	and	and	CCONJ
gujaf-304	206	37	inferential	inferential	ADJ
gujaf-304	206	38	analyses	analysis	NOUN
gujaf-304	206	39	on	on	ADP
gujaf-304	206	40	secondary	secondary	ADJ
gujaf-304	206	41	data	datum	NOUN
gujaf-304	206	42	tested	test	VERB
gujaf-304	206	43	with	with	ADP
gujaf-304	206	44	stata	stata	NOUN
gujaf-304	206	45	software	software	NOUN
gujaf-304	206	46	that	that	SCONJ
gujaf-304	206	47	mobile	mobile	ADJ
gujaf-304	206	48	banking	banking	NOUN
gujaf-304	206	49	loans	loan	NOUN
gujaf-304	206	50	had	have	VERB
gujaf-304	206	51	a	a	DET
gujaf-304	206	52	positive	positive	ADJ
gujaf-304	206	53	significant	significant	ADJ
gujaf-304	206	54	effect	effect	NOUN
gujaf-304	206	55	on	on	ADP
gujaf-304	206	56	the	the	DET
gujaf-304	206	57	operational	operational	ADJ
gujaf-304	206	58	efficiency	efficiency	NOUN
gujaf-304	206	59	of	of	ADP
gujaf-304	206	60	commercial	commercial	ADJ
gujaf-304	206	61	banks	bank	NOUN
gujaf-304	206	62	in	in	ADP
gujaf-304	206	63	kenya	kenya	PROPN
gujaf-304	206	64	.	.	PUNCT
gujaf-304	207	1	3	3	X
gujaf-304	207	2	.	.	X
gujaf-304	207	3	methodology	methodology	NOUN
gujaf-304	207	4	this	this	DET
gujaf-304	207	5	study	study	NOUN
gujaf-304	207	6	adopted	adopt	VERB
gujaf-304	207	7	the	the	DET
gujaf-304	207	8	ex	ex	NOUN
gujaf-304	207	9	-	-	ADJ
gujaf-304	207	10	post	post	ADJ
gujaf-304	207	11	facto	facto	X
gujaf-304	207	12	research	research	NOUN
gujaf-304	207	13	design	design	NOUN
gujaf-304	207	14	to	to	PART
gujaf-304	207	15	ascertain	ascertain	VERB
gujaf-304	207	16	the	the	DET
gujaf-304	207	17	cause	cause	NOUN
gujaf-304	207	18	-	-	PUNCT
gujaf-304	207	19	effect	effect	NOUN
gujaf-304	207	20	relationship	relationship	NOUN
gujaf-304	207	21	the	the	DET
gujaf-304	207	22	dependent	dependent	ADJ
gujaf-304	207	23	variable	variable	NOUN
gujaf-304	207	24	and	and	CCONJ
gujaf-304	207	25	the	the	DET
gujaf-304	207	26	independent	independent	ADJ
gujaf-304	207	27	variables	variable	NOUN
gujaf-304	207	28	,	,	PUNCT
gujaf-304	207	29	as	as	SCONJ
gujaf-304	207	30	it	it	PRON
gujaf-304	207	31	can	can	AUX
gujaf-304	207	32	analyze	analyze	VERB
gujaf-304	207	33	past	past	ADP
gujaf-304	207	34	and	and	CCONJ
gujaf-304	207	35	existing	exist	VERB
gujaf-304	207	36	events	event	NOUN
gujaf-304	207	37	and	and	CCONJ
gujaf-304	207	38	occurrences	occurrence	NOUN
gujaf-304	207	39	,	,	PUNCT
gujaf-304	207	40	to	to	PART
gujaf-304	207	41	disclose	disclose	VERB
gujaf-304	207	42	the	the	DET
gujaf-304	207	43	effect	effect	NOUN
gujaf-304	207	44	of	of	ADP
gujaf-304	207	45	digital	digital	ADJ
gujaf-304	207	46	nonbanking	nonbanking	ADJ
gujaf-304	207	47	financial	financial	ADJ
gujaf-304	207	48	services	service	NOUN
gujaf-304	207	49	on	on	ADP
gujaf-304	207	50	the	the	DET
gujaf-304	207	51	annual	annual	ADJ
gujaf-304	207	52	profits	profit	NOUN
gujaf-304	207	53	and	and	CCONJ
gujaf-304	207	54	turnover	turnover	NOUN
gujaf-304	207	55	of	of	ADP
gujaf-304	207	56	deposit	deposit	NOUN
gujaf-304	207	57	money	money	NOUN
gujaf-304	207	58	gusau	gusau	PROPN
gujaf-304	207	59	journal	journal	NOUN
gujaf-304	207	60	of	of	ADP
gujaf-304	207	61	accounting	accounting	NOUN
gujaf-304	207	62	and	and	CCONJ
gujaf-304	207	63	finance	finance	NOUN
gujaf-304	207	64	,	,	PUNCT
gujaf-304	207	65	vol	vol	NOUN
gujaf-304	207	66	.	.	PROPN
gujaf-304	207	67	5	5	NUM
gujaf-304	207	68	,	,	PUNCT
gujaf-304	207	69	issue	issue	NOUN
gujaf-304	207	70	1	1	NUM
gujaf-304	207	71	,	,	PUNCT
gujaf-304	207	72	april	april	PROPN
gujaf-304	207	73	,	,	PUNCT
gujaf-304	207	74	2024	2024	NUM
gujaf-304	207	75	227	227	NUM
gujaf-304	207	76	banks	bank	NOUN
gujaf-304	207	77	in	in	ADP
gujaf-304	207	78	nigeria	nigeria	PROPN
gujaf-304	207	79	(	(	PUNCT
gujaf-304	207	80	kothari	kothari	PROPN
gujaf-304	207	81	&	&	CCONJ
gujaf-304	207	82	garg	garg	PROPN
gujaf-304	207	83	,	,	PUNCT
gujaf-304	207	84	2014	2014	NUM
gujaf-304	207	85	)	)	PUNCT
gujaf-304	207	86	.	.	PUNCT
gujaf-304	208	1	this	this	DET
gujaf-304	208	2	study	study	NOUN
gujaf-304	208	3	conducted	conduct	VERB
gujaf-304	208	4	a	a	DET
gujaf-304	208	5	census	census	NOUN
gujaf-304	208	6	on	on	ADP
gujaf-304	208	7	all	all	DET
gujaf-304	208	8	the	the	DET
gujaf-304	208	9	quoted	quote	VERB
gujaf-304	208	10	deposit	deposit	NOUN
gujaf-304	208	11	money	money	NOUN
gujaf-304	208	12	banks	bank	NOUN
gujaf-304	208	13	in	in	ADP
gujaf-304	208	14	nigeria	nigeria	PROPN
gujaf-304	208	15	as	as	ADP
gujaf-304	208	16	at	at	ADP
gujaf-304	208	17	january	january	PROPN
gujaf-304	208	18	1	1	NUM
gujaf-304	208	19	,	,	PUNCT
gujaf-304	208	20	2020	2020	NUM
gujaf-304	208	21	.	.	PUNCT
gujaf-304	209	1	these	these	PRON
gujaf-304	209	2	include	include	VERB
gujaf-304	209	3	:	:	PUNCT
gujaf-304	209	4	accordingly	accordingly	ADV
gujaf-304	209	5	,	,	PUNCT
gujaf-304	209	6	relevant	relevant	ADJ
gujaf-304	209	7	and	and	CCONJ
gujaf-304	209	8	desirable	desirable	ADJ
gujaf-304	209	9	secondary	secondary	ADJ
gujaf-304	209	10	data	datum	NOUN
gujaf-304	209	11	were	be	AUX
gujaf-304	209	12	sourced	source	VERB
gujaf-304	209	13	from	from	ADP
gujaf-304	209	14	the	the	DET
gujaf-304	209	15	annual	annual	ADJ
gujaf-304	209	16	bulletins	bulletin	NOUN
gujaf-304	209	17	and	and	CCONJ
gujaf-304	209	18	reports	report	NOUN
gujaf-304	209	19	of	of	ADP
gujaf-304	209	20	the	the	DET
gujaf-304	209	21	central	central	ADJ
gujaf-304	209	22	bank	bank	PROPN
gujaf-304	209	23	of	of	ADP
gujaf-304	209	24	nigeria	nigeria	PROPN
gujaf-304	209	25	(	(	PUNCT
gujaf-304	209	26	cbn	cbn	PROPN
gujaf-304	209	27	)	)	PUNCT
gujaf-304	209	28	and	and	CCONJ
gujaf-304	209	29	e	e	NOUN
gujaf-304	209	30	-	-	NOUN
gujaf-304	209	31	payment	payment	ADJ
gujaf-304	209	32	statistics	statistic	NOUN
gujaf-304	209	33	platforms	platform	NOUN
gujaf-304	209	34	,	,	PUNCT
gujaf-304	209	35	and	and	CCONJ
gujaf-304	209	36	were	be	AUX
gujaf-304	209	37	obtained	obtain	VERB
gujaf-304	209	38	from	from	ADP
gujaf-304	209	39	the	the	DET
gujaf-304	209	40	annual	annual	ADJ
gujaf-304	209	41	accounts	account	NOUN
gujaf-304	209	42	and	and	CCONJ
gujaf-304	209	43	reports	report	NOUN
gujaf-304	209	44	of	of	ADP
gujaf-304	209	45	all	all	DET
gujaf-304	209	46	the	the	DET
gujaf-304	209	47	15	15	NUM
gujaf-304	209	48	quoted	quote	VERB
gujaf-304	209	49	deposit	deposit	NOUN
gujaf-304	209	50	money	money	NOUN
gujaf-304	209	51	banks	bank	NOUN
gujaf-304	209	52	in	in	ADP
gujaf-304	209	53	nigeria	nigeria	PROPN
gujaf-304	209	54	as	as	ADP
gujaf-304	209	55	at	at	ADP
gujaf-304	209	56	january	january	PROPN
gujaf-304	209	57	1	1	NUM
gujaf-304	209	58	,	,	PUNCT
gujaf-304	209	59	2020	2020	NUM
gujaf-304	209	60	,	,	PUNCT
gujaf-304	209	61	to	to	PART
gujaf-304	209	62	examine	examine	VERB
gujaf-304	209	63	the	the	DET
gujaf-304	209	64	variables	variable	NOUN
gujaf-304	209	65	of	of	ADP
gujaf-304	209	66	the	the	DET
gujaf-304	209	67	study	study	NOUN
gujaf-304	209	68	as	as	SCONJ
gujaf-304	209	69	estimated	estimate	VERB
gujaf-304	209	70	and	and	CCONJ
gujaf-304	209	71	specified	specify	VERB
gujaf-304	209	72	in	in	ADP
gujaf-304	209	73	the	the	DET
gujaf-304	209	74	following	following	ADJ
gujaf-304	209	75	model	model	NOUN
gujaf-304	209	76	:	:	PUNCT
gujaf-304	209	77	pt	pt	PROPN
gujaf-304	209	78	=	=	SYM
gujaf-304	209	79	∫	∫	PROPN
gujaf-304	209	80	(	(	PUNCT
gujaf-304	209	81	digital	digital	ADJ
gujaf-304	209	82	non	non	ADJ
gujaf-304	209	83	-	-	ADJ
gujaf-304	209	84	banking	banking	ADJ
gujaf-304	209	85	financial	financial	ADJ
gujaf-304	209	86	services	service	NOUN
gujaf-304	209	87	)	)	PUNCT
gujaf-304	209	88	pacit	pacit	NOUN
gujaf-304	209	89	=	=	PUNCT
gujaf-304	209	90	β1posit	β1posit	PROPN
gujaf-304	210	1	+	+	CCONJ
gujaf-304	210	2	β2ollit	β2ollit	ADJ
gujaf-304	210	3	+	+	CCONJ
gujaf-304	210	4	ɛ	ɛ	PROPN
gujaf-304	210	5	whereas	whereas	SCONJ
gujaf-304	210	6	:	:	PUNCT
gujaf-304	210	7	pt	pt	PROPN
gujaf-304	210	8	=	=	PUNCT
gujaf-304	210	9	profitability	profitability	NOUN
gujaf-304	210	10	and	and	CCONJ
gujaf-304	210	11	turnover	turnover	NOUN
gujaf-304	210	12	(	(	PUNCT
gujaf-304	210	13	proxied	proxie	VERB
gujaf-304	210	14	by	by	ADP
gujaf-304	210	15	profit	profit	NOUN
gujaf-304	210	16	-	-	PUNCT
gujaf-304	210	17	after	after	ADP
gujaf-304	210	18	-	-	PUNCT
gujaf-304	210	19	tax	tax	NOUN
gujaf-304	210	20	and	and	CCONJ
gujaf-304	210	21	cheque	cheque	NOUN
gujaf-304	210	22	value	value	NOUN
gujaf-304	210	23	)	)	PUNCT
gujaf-304	210	24	pacit	pacit	NOUN
gujaf-304	210	25	=	=	NOUN
gujaf-304	210	26	profit	profit	NOUN
gujaf-304	210	27	-	-	PUNCT
gujaf-304	210	28	after	after	ADP
gujaf-304	210	29	-	-	PUNCT
gujaf-304	210	30	tax	tax	NOUN
gujaf-304	210	31	@	@	ADP
gujaf-304	210	32	t	t	NOUN
gujaf-304	210	33	period	period	NOUN
gujaf-304	210	34	and	and	CCONJ
gujaf-304	210	35	cheque	cheque	NOUN
gujaf-304	210	36	value	value	NOUN
gujaf-304	210	37	@	@	ADP
gujaf-304	210	38	t	t	NOUN
gujaf-304	210	39	period	period	NOUN
gujaf-304	210	40	(	(	PUNCT
gujaf-304	210	41	as	as	ADP
gujaf-304	210	42	proxies	proxy	NOUN
gujaf-304	210	43	for	for	ADP
gujaf-304	210	44	profitability	profitability	NOUN
gujaf-304	210	45	and	and	CCONJ
gujaf-304	210	46	turnover	turnover	NOUN
gujaf-304	210	47	)	)	PUNCT
gujaf-304	210	48	;	;	PUNCT
gujaf-304	210	49	posit	posit	NOUN
gujaf-304	210	50	=	=	SYM
gujaf-304	210	51	point	point	NOUN
gujaf-304	210	52	of	of	ADP
gujaf-304	210	53	sale	sale	NOUN
gujaf-304	210	54	@	@	ADP
gujaf-304	210	55	t	t	NOUN
gujaf-304	210	56	period	period	NOUN
gujaf-304	210	57	;	;	PUNCT
gujaf-304	211	1	ollit	ollit	NOUN
gujaf-304	211	2	=	=	SYM
gujaf-304	211	3	online	online	ADJ
gujaf-304	211	4	loans	loan	NOUN
gujaf-304	211	5	@	@	ADP
gujaf-304	211	6	t	t	NOUN
gujaf-304	211	7	period	period	NOUN
gujaf-304	211	8	;	;	PUNCT
gujaf-304	211	9	it	it	PRON
gujaf-304	211	10	=	=	SYM
gujaf-304	211	11	2012	2012	NUM
gujaf-304	211	12	…	…	PUNCT
gujaf-304	211	13	……	……	X
gujaf-304	211	14	2020	2020	NUM
gujaf-304	211	15	;	;	PUNCT
gujaf-304	211	16	β0	β0	NOUN
gujaf-304	211	17	=	=	PUNCT
gujaf-304	211	18	constant	constant	ADJ
gujaf-304	211	19	to	to	PART
gujaf-304	211	20	be	be	AUX
gujaf-304	211	21	estimated	estimate	VERB
gujaf-304	211	22	by	by	ADP
gujaf-304	211	23	the	the	DET
gujaf-304	211	24	model	model	NOUN
gujaf-304	211	25	;	;	PUNCT
gujaf-304	211	26	β1	β1	PROPN
gujaf-304	211	27	,	,	PUNCT
gujaf-304	211	28	β2	β2	NOUN
gujaf-304	211	29	=	=	NOUN
gujaf-304	211	30	coefficient	coefficient	NOUN
gujaf-304	211	31	indicating	indicate	VERB
gujaf-304	211	32	influence	influence	NOUN
gujaf-304	211	33	of	of	ADP
gujaf-304	211	34	independent	independent	ADJ
gujaf-304	211	35	variables	variable	NOUN
gujaf-304	211	36	on	on	ADP
gujaf-304	211	37	the	the	DET
gujaf-304	211	38	dependent	dependent	ADJ
gujaf-304	211	39	variable	variable	NOUN
gujaf-304	211	40	.	.	PUNCT
gujaf-304	212	1	data	datum	NOUN
gujaf-304	212	2	obtained	obtain	VERB
gujaf-304	212	3	include	include	VERB
gujaf-304	212	4	aggregate	aggregate	ADJ
gujaf-304	212	5	annual	annual	ADJ
gujaf-304	212	6	transactional	transactional	ADJ
gujaf-304	212	7	volumes	volume	NOUN
gujaf-304	212	8	and	and	CCONJ
gujaf-304	212	9	values	value	NOUN
gujaf-304	212	10	of	of	ADP
gujaf-304	212	11	profitafter	profitafter	NOUN
gujaf-304	212	12	-	-	PUNCT
gujaf-304	212	13	tax	tax	NOUN
gujaf-304	212	14	and	and	CCONJ
gujaf-304	212	15	cheques	cheque	NOUN
gujaf-304	212	16	of	of	ADP
gujaf-304	212	17	deposit	deposit	NOUN
gujaf-304	212	18	money	money	NOUN
gujaf-304	212	19	banks	bank	NOUN
gujaf-304	212	20	,	,	PUNCT
gujaf-304	212	21	and	and	CCONJ
gujaf-304	212	22	aggregate	aggregate	VERB
gujaf-304	212	23	annual	annual	ADJ
gujaf-304	212	24	transactional	transactional	ADJ
gujaf-304	212	25	volumes	volume	NOUN
gujaf-304	212	26	and	and	CCONJ
gujaf-304	212	27	values	value	NOUN
gujaf-304	212	28	of	of	ADP
gujaf-304	212	29	point	point	NOUN
gujaf-304	212	30	of	of	ADP
gujaf-304	212	31	sale	sale	NOUN
gujaf-304	212	32	and	and	CCONJ
gujaf-304	212	33	online	online	ADJ
gujaf-304	212	34	loans	loan	NOUN
gujaf-304	212	35	,	,	PUNCT
gujaf-304	212	36	from	from	ADP
gujaf-304	212	37	2012	2012	NUM
gujaf-304	212	38	to	to	ADP
gujaf-304	212	39	2020	2020	NUM
gujaf-304	212	40	.	.	PUNCT
gujaf-304	213	1	data	datum	NOUN
gujaf-304	213	2	were	be	AUX
gujaf-304	213	3	analyzed	analyze	VERB
gujaf-304	213	4	using	use	VERB
gujaf-304	213	5	descriptive	descriptive	ADJ
gujaf-304	213	6	and	and	CCONJ
gujaf-304	213	7	inferential	inferential	ADJ
gujaf-304	213	8	statistics	statistic	NOUN
gujaf-304	213	9	derived	derive	VERB
gujaf-304	213	10	from	from	ADP
gujaf-304	213	11	e	e	NOUN
gujaf-304	213	12	-	-	NOUN
gujaf-304	213	13	views	view	VERB
gujaf-304	213	14	9.0	9.0	NUM
gujaf-304	213	15	statistical	statistical	ADJ
gujaf-304	213	16	software	software	NOUN
gujaf-304	213	17	,	,	PUNCT
gujaf-304	213	18	at	at	ADP
gujaf-304	213	19	95	95	NUM
gujaf-304	213	20	%	%	NOUN
gujaf-304	213	21	confidence	confidence	NOUN
gujaf-304	213	22	interval	interval	NOUN
gujaf-304	213	23	(	(	PUNCT
gujaf-304	213	24	aiken	aiken	PROPN
gujaf-304	213	25	&	&	CCONJ
gujaf-304	213	26	west	west	PROPN
gujaf-304	213	27	,	,	PUNCT
gujaf-304	213	28	1991	1991	NUM
gujaf-304	213	29	)	)	PUNCT
gujaf-304	213	30	.	.	PUNCT
gujaf-304	214	1	pearson	pearson	PROPN
gujaf-304	214	2	moment	moment	PROPN
gujaf-304	214	3	correlation	correlation	NOUN
gujaf-304	214	4	and	and	CCONJ
gujaf-304	214	5	linear	linear	ADJ
gujaf-304	214	6	regression	regression	NOUN
gujaf-304	214	7	were	be	AUX
gujaf-304	214	8	used	use	VERB
gujaf-304	214	9	to	to	PART
gujaf-304	214	10	analyze	analyze	VERB
gujaf-304	214	11	time	time	NOUN
gujaf-304	214	12	series	series	PROPN
gujaf-304	214	13	data	data	PROPN
gujaf-304	214	14	.	.	PUNCT
gujaf-304	215	1	the	the	DET
gujaf-304	215	2	two	two	NUM
gujaf-304	215	3	null	null	ADJ
gujaf-304	215	4	hypotheses	hypothesis	NOUN
gujaf-304	215	5	were	be	AUX
gujaf-304	215	6	tested	test	VERB
gujaf-304	215	7	at	at	ADP
gujaf-304	215	8	a	a	DET
gujaf-304	215	9	predetermined	predetermined	ADJ
gujaf-304	215	10	alpha	alpha	NOUN
gujaf-304	215	11	value	value	NOUN
gujaf-304	215	12	of	of	ADP
gujaf-304	215	13	0.05	0.05	NUM
gujaf-304	215	14	.	.	PUNCT
gujaf-304	216	1	accordingly	accordingly	ADV
gujaf-304	216	2	,	,	PUNCT
gujaf-304	216	3	the	the	DET
gujaf-304	216	4	decision	decision	NOUN
gujaf-304	216	5	rule	rule	NOUN
gujaf-304	216	6	was	be	AUX
gujaf-304	216	7	to	to	PART
gujaf-304	216	8	reject	reject	VERB
gujaf-304	216	9	null	null	ADJ
gujaf-304	216	10	hypothesis	hypothesis	NOUN
gujaf-304	216	11	(	(	PUNCT
gujaf-304	216	12	for	for	ADP
gujaf-304	216	13	the	the	DET
gujaf-304	216	14	alternate	alternate	NOUN
gujaf-304	216	15	)	)	PUNCT
gujaf-304	216	16	if	if	SCONJ
gujaf-304	216	17	the	the	DET
gujaf-304	216	18	p	p	NOUN
gujaf-304	216	19	-	-	PUNCT
gujaf-304	216	20	value	value	NOUN
gujaf-304	216	21	of	of	ADP
gujaf-304	216	22	the	the	DET
gujaf-304	216	23	test	test	NOUN
gujaf-304	216	24	statistic	statistic	NOUN
gujaf-304	216	25	is	be	AUX
gujaf-304	216	26	greater	great	ADJ
gujaf-304	216	27	than	than	ADP
gujaf-304	216	28	the	the	DET
gujaf-304	216	29	predetermined	predetermine	VERB
gujaf-304	216	30	alpha	alpha	NOUN
gujaf-304	216	31	value	value	NOUN
gujaf-304	216	32	of	of	ADP
gujaf-304	216	33	0.05	0.05	NUM
gujaf-304	216	34	;	;	PUNCT
gujaf-304	216	35	and	and	CCONJ
gujaf-304	216	36	to	to	PART
gujaf-304	216	37	accept	accept	VERB
gujaf-304	216	38	null	null	ADJ
gujaf-304	216	39	hypothesis	hypothesis	NOUN
gujaf-304	216	40	if	if	SCONJ
gujaf-304	216	41	the	the	DET
gujaf-304	216	42	p	p	NOUN
gujaf-304	216	43	-	-	PUNCT
gujaf-304	216	44	value	value	NOUN
gujaf-304	216	45	of	of	ADP
gujaf-304	216	46	the	the	DET
gujaf-304	216	47	test	test	NOUN
gujaf-304	216	48	statistic	statistic	NOUN
gujaf-304	216	49	is	be	AUX
gujaf-304	216	50	less	less	ADJ
gujaf-304	216	51	than	than	ADP
gujaf-304	216	52	the	the	DET
gujaf-304	216	53	predetermined	predetermine	VERB
gujaf-304	216	54	alpha	alpha	NOUN
gujaf-304	216	55	value	value	NOUN
gujaf-304	216	56	of	of	ADP
gujaf-304	216	57	0.05	0.05	NUM
gujaf-304	216	58	:	:	PUNCT
gujaf-304	216	59	gusau	gusau	ADJ
gujaf-304	216	60	journal	journal	NOUN
gujaf-304	216	61	of	of	ADP
gujaf-304	216	62	accounting	accounting	NOUN
gujaf-304	216	63	and	and	CCONJ
gujaf-304	216	64	finance	finance	NOUN
gujaf-304	216	65	,	,	PUNCT
gujaf-304	216	66	vol	vol	NOUN
gujaf-304	216	67	.	.	PROPN
gujaf-304	216	68	5	5	NUM
gujaf-304	216	69	,	,	PUNCT
gujaf-304	216	70	issue	issue	NOUN
gujaf-304	216	71	1	1	NUM
gujaf-304	216	72	,	,	PUNCT
gujaf-304	216	73	april	april	PROPN
gujaf-304	216	74	,	,	PUNCT
gujaf-304	216	75	2024	2024	NUM
gujaf-304	216	76	228	228	NUM
gujaf-304	216	77	reject	reject	VERB
gujaf-304	216	78	ho1	ho1	PROPN
gujaf-304	216	79	,	,	PUNCT
gujaf-304	216	80	ho2	ho2	PROPN
gujaf-304	216	81	,	,	PUNCT
gujaf-304	216	82	ho3	ho3	NOUN
gujaf-304	216	83	and	and	CCONJ
gujaf-304	216	84	ho4	ho4	NOUN
gujaf-304	216	85	,	,	PUNCT
gujaf-304	216	86	if	if	SCONJ
gujaf-304	216	87	:	:	PUNCT
gujaf-304	216	88	p	p	X
gujaf-304	216	89	>	>	X
gujaf-304	216	90	0.05	0.05	NUM
gujaf-304	216	91	;	;	PUNCT
gujaf-304	216	92	accept	accept	VERB
gujaf-304	216	93	ho1	ho1	PROPN
gujaf-304	216	94	,	,	PUNCT
gujaf-304	216	95	ho2	ho2	PROPN
gujaf-304	216	96	,	,	PUNCT
gujaf-304	216	97	ho3	ho3	NOUN
gujaf-304	216	98	and	and	CCONJ
gujaf-304	216	99	ho4	ho4	NOUN
gujaf-304	216	100	,	,	PUNCT
gujaf-304	216	101	if	if	SCONJ
gujaf-304	216	102	:	:	PUNCT
gujaf-304	216	103	p	p	X
gujaf-304	216	104	<	<	X
gujaf-304	216	105	0.05	0.05	NUM
gujaf-304	216	106	.	.	PUNCT
gujaf-304	216	107	4	4	NUM
gujaf-304	216	108	.	.	X
gujaf-304	216	109	data	datum	NOUN
gujaf-304	216	110	analyses	analysis	NOUN
gujaf-304	216	111	,	,	PUNCT
gujaf-304	216	112	test	test	NOUN
gujaf-304	216	113	of	of	ADP
gujaf-304	216	114	hypotheses	hypothesis	NOUN
gujaf-304	216	115	and	and	CCONJ
gujaf-304	216	116	discussion	discussion	NOUN
gujaf-304	216	117	of	of	ADP
gujaf-304	216	118	findings	finding	NOUN
gujaf-304	216	119	the	the	DET
gujaf-304	216	120	secondary	secondary	ADJ
gujaf-304	216	121	data	datum	NOUN
gujaf-304	216	122	obtained	obtain	VERB
gujaf-304	216	123	are	be	AUX
gujaf-304	216	124	presented	present	VERB
gujaf-304	216	125	in	in	ADP
gujaf-304	216	126	tables	table	NOUN
gujaf-304	216	127	1	1	NUM
gujaf-304	216	128	and	and	CCONJ
gujaf-304	216	129	2	2	NUM
gujaf-304	216	130	,	,	PUNCT
gujaf-304	216	131	and	and	CCONJ
gujaf-304	216	132	the	the	DET
gujaf-304	216	133	pearson	pearson	PROPN
gujaf-304	216	134	moment	moment	NOUN
gujaf-304	216	135	correlation	correlation	NOUN
gujaf-304	216	136	and	and	CCONJ
gujaf-304	216	137	linear	linear	PROPN
gujaf-304	216	138	regression	regression	NOUN
gujaf-304	216	139	test	test	NOUN
gujaf-304	216	140	results	result	NOUN
gujaf-304	216	141	and	and	CCONJ
gujaf-304	216	142	findings	finding	NOUN
gujaf-304	216	143	are	be	AUX
gujaf-304	216	144	displayed	display	VERB
gujaf-304	216	145	in	in	ADP
gujaf-304	216	146	tables	table	NOUN
gujaf-304	216	147	3	3	NUM
gujaf-304	216	148	,	,	PUNCT
gujaf-304	216	149	4	4	NUM
gujaf-304	216	150	and	and	CCONJ
gujaf-304	216	151	5	5	NUM
gujaf-304	216	152	,	,	PUNCT
gujaf-304	216	153	to	to	PART
gujaf-304	216	154	test	test	VERB
gujaf-304	216	155	the	the	DET
gujaf-304	216	156	degree	degree	NOUN
gujaf-304	216	157	and	and	CCONJ
gujaf-304	216	158	direction	direction	NOUN
gujaf-304	216	159	of	of	ADP
gujaf-304	216	160	association	association	NOUN
gujaf-304	216	161	of	of	ADP
gujaf-304	216	162	the	the	DET
gujaf-304	216	163	variables	variable	NOUN
gujaf-304	216	164	and	and	CCONJ
gujaf-304	216	165	the	the	DET
gujaf-304	216	166	two	two	NUM
gujaf-304	216	167	hypotheses	hypothesis	NOUN
gujaf-304	216	168	of	of	ADP
gujaf-304	216	169	the	the	DET
gujaf-304	216	170	study	study	NOUN
gujaf-304	216	171	,	,	PUNCT
gujaf-304	216	172	for	for	ADP
gujaf-304	216	173	analytical	analytical	ADJ
gujaf-304	216	174	-	-	PUNCT
gujaf-304	216	175	empirical	empirical	ADJ
gujaf-304	216	176	discussion	discussion	NOUN
gujaf-304	216	177	.	.	PUNCT
gujaf-304	217	1	table	table	NOUN
gujaf-304	217	2	2	2	NUM
gujaf-304	217	3	:	:	PUNCT
gujaf-304	217	4	total	total	ADJ
gujaf-304	217	5	annual	annual	ADJ
gujaf-304	217	6	profit	profit	NOUN
gujaf-304	217	7	-	-	PUNCT
gujaf-304	217	8	after	after	ADP
gujaf-304	217	9	-	-	PUNCT
gujaf-304	217	10	tax	tax	NOUN
gujaf-304	217	11	&	&	CCONJ
gujaf-304	217	12	cheque	cheque	NOUN
gujaf-304	217	13	volume	volume	NOUN
gujaf-304	217	14	and	and	CCONJ
gujaf-304	217	15	values	value	NOUN
gujaf-304	217	16	s	s	PART
gujaf-304	217	17	/	/	SYM
gujaf-304	217	18	n	n	NUM
gujaf-304	217	19	year	year	NOUN
gujaf-304	217	20	dmbs	dmb	NOUN
gujaf-304	217	21	annual	annual	ADJ
gujaf-304	217	22	pat	pat	PROPN
gujaf-304	217	23	n’000,000	n’000,000	PROPN
gujaf-304	217	24	dmbs	dmb	VERB
gujaf-304	217	25	annual	annual	ADJ
gujaf-304	217	26	cheque	cheque	NOUN
gujaf-304	217	27	volume	volume	NOUN
gujaf-304	217	28	and	and	CCONJ
gujaf-304	217	29	value	value	NOUN
gujaf-304	217	30	volume	volume	NOUN
gujaf-304	217	31	’	'	PUNCT
gujaf-304	217	32	000,000	000,000	NUM
gujaf-304	217	33	value	value	NOUN
gujaf-304	217	34	n’000,000,000	n’000,000,000	ADJ
gujaf-304	217	35	1	1	NUM
gujaf-304	217	36	2012	2012	NUM
gujaf-304	217	37	419	419	NUM
gujaf-304	217	38	12	12	NUM
gujaf-304	217	39	7,487	7,487	NUM
gujaf-304	217	40	2	2	NUM
gujaf-304	217	41	2013	2013	NUM
gujaf-304	217	42	359	359	NUM
gujaf-304	217	43	14	14	NUM
gujaf-304	217	44	7,708	7,708	NUM
gujaf-304	217	45	3	3	NUM
gujaf-304	217	46	2014	2014	NUM
gujaf-304	217	47	456	456	NUM
gujaf-304	217	48	15	15	NUM
gujaf-304	217	49	7,269	7,269	NUM
gujaf-304	217	50	4	4	NUM
gujaf-304	217	51	2015	2015	NUM
gujaf-304	217	52	387	387	NUM
gujaf-304	217	53	13	13	NUM
gujaf-304	217	54	6,195	6,195	NUM
gujaf-304	217	55	5	5	NUM
gujaf-304	217	56	2016	2016	NUM
gujaf-304	217	57	461	461	NUM
gujaf-304	217	58	11	11	NUM
gujaf-304	217	59	5,829	5,829	NUM
gujaf-304	217	60	6	6	NUM
gujaf-304	217	61	2017	2017	NUM
gujaf-304	217	62	544	544	NUM
gujaf-304	217	63	10	10	NUM
gujaf-304	217	64	5,381	5,381	NUM
gujaf-304	217	65	7	7	NUM
gujaf-304	217	66	2018	2018	NUM
gujaf-304	217	67	590	590	NUM
gujaf-304	217	68	9	9	NUM
gujaf-304	217	69	5,033	5,033	NUM
gujaf-304	217	70	8	8	NUM
gujaf-304	217	71	2019	2019	NUM
gujaf-304	217	72	660	660	NUM
gujaf-304	217	73	7	7	NUM
gujaf-304	217	74	4,481	4,481	NUM
gujaf-304	217	75	9	9	NUM
gujaf-304	217	76	2020	2020	NUM
gujaf-304	217	77	729	729	NUM
gujaf-304	217	78	11	11	NUM
gujaf-304	217	79	9,113	9,113	NUM
gujaf-304	217	80	source	source	NOUN
gujaf-304	217	81	:	:	PUNCT
gujaf-304	217	82	author	author	NOUN
gujaf-304	217	83	’s	’s	PART
gujaf-304	217	84	compilation	compilation	NOUN
gujaf-304	217	85	from	from	ADP
gujaf-304	217	86	annual	annual	ADJ
gujaf-304	217	87	accounts	account	NOUN
gujaf-304	217	88	and	and	CCONJ
gujaf-304	217	89	reports	report	NOUN
gujaf-304	217	90	of	of	ADP
gujaf-304	217	91	dmbs	dmb	NOUN
gujaf-304	217	92	and	and	CCONJ
gujaf-304	217	93	cbn	cbn	PROPN
gujaf-304	217	94	bulletins	bulletin	NOUN
gujaf-304	217	95	(	(	PUNCT
gujaf-304	217	96	2023	2023	NUM
gujaf-304	217	97	)	)	PUNCT
gujaf-304	217	98	.	.	PUNCT
gujaf-304	218	1	table	table	NOUN
gujaf-304	218	2	1	1	NUM
gujaf-304	218	3	shows	show	VERB
gujaf-304	218	4	the	the	DET
gujaf-304	218	5	total	total	ADJ
gujaf-304	218	6	annual	annual	ADJ
gujaf-304	218	7	profit	profit	NOUN
gujaf-304	218	8	-	-	PUNCT
gujaf-304	218	9	after	after	ADP
gujaf-304	218	10	-	-	PUNCT
gujaf-304	218	11	tax	tax	NOUN
gujaf-304	218	12	and	and	CCONJ
gujaf-304	218	13	cheque	cheque	NOUN
gujaf-304	218	14	volume	volume	NOUN
gujaf-304	218	15	and	and	CCONJ
gujaf-304	218	16	values	value	NOUN
gujaf-304	218	17	of	of	ADP
gujaf-304	218	18	deposit	deposit	NOUN
gujaf-304	218	19	money	money	NOUN
gujaf-304	218	20	banks	bank	NOUN
gujaf-304	218	21	in	in	ADP
gujaf-304	218	22	nigeria	nigeria	PROPN
gujaf-304	218	23	.	.	PUNCT
gujaf-304	219	1	it	it	PRON
gujaf-304	219	2	reveals	reveal	VERB
gujaf-304	219	3	an	an	DET
gujaf-304	219	4	irregular	irregular	ADJ
gujaf-304	219	5	and	and	CCONJ
gujaf-304	219	6	fluctuating	fluctuate	VERB
gujaf-304	219	7	earning	earning	NOUN
gujaf-304	219	8	pattern	pattern	NOUN
gujaf-304	219	9	from	from	ADP
gujaf-304	219	10	2012	2012	NUM
gujaf-304	219	11	to	to	ADP
gujaf-304	219	12	2020	2020	NUM
gujaf-304	219	13	.	.	PUNCT
gujaf-304	220	1	similarly	similarly	ADV
gujaf-304	220	2	,	,	PUNCT
gujaf-304	220	3	the	the	DET
gujaf-304	220	4	total	total	ADJ
gujaf-304	220	5	annual	annual	ADJ
gujaf-304	220	6	bank	bank	NOUN
gujaf-304	220	7	turnover	turnover	NOUN
gujaf-304	220	8	and	and	CCONJ
gujaf-304	220	9	transactional	transactional	ADJ
gujaf-304	220	10	details	detail	NOUN
gujaf-304	220	11	(	(	PUNCT
gujaf-304	220	12	proxied	proxie	VERB
gujaf-304	220	13	by	by	ADP
gujaf-304	220	14	total	total	ADJ
gujaf-304	220	15	cheques	cheque	NOUN
gujaf-304	220	16	)	)	PUNCT
gujaf-304	220	17	are	be	AUX
gujaf-304	220	18	not	not	PART
gujaf-304	220	19	regularly	regularly	ADV
gujaf-304	220	20	progressive	progressive	ADJ
gujaf-304	220	21	.	.	PUNCT
gujaf-304	221	1	gusau	gusau	ADJ
gujaf-304	221	2	journal	journal	PROPN
gujaf-304	221	3	of	of	ADP
gujaf-304	221	4	accounting	accounting	NOUN
gujaf-304	221	5	and	and	CCONJ
gujaf-304	221	6	finance	finance	NOUN
gujaf-304	221	7	,	,	PUNCT
gujaf-304	221	8	vol	vol	NOUN
gujaf-304	221	9	.	.	PROPN
gujaf-304	221	10	5	5	NUM
gujaf-304	221	11	,	,	PUNCT
gujaf-304	221	12	issue	issue	NOUN
gujaf-304	221	13	1	1	NUM
gujaf-304	221	14	,	,	PUNCT
gujaf-304	221	15	april	april	PROPN
gujaf-304	221	16	,	,	PUNCT
gujaf-304	221	17	2024	2024	NUM
gujaf-304	221	18	229	229	NUM
gujaf-304	221	19	table	table	NOUN
gujaf-304	221	20	3	3	NUM
gujaf-304	221	21	:	:	PUNCT
gujaf-304	221	22	total	total	ADJ
gujaf-304	221	23	annual	annual	ADJ
gujaf-304	221	24	pos	pos	NOUN
gujaf-304	221	25	&	&	CCONJ
gujaf-304	221	26	online	online	ADJ
gujaf-304	221	27	loan	loan	NOUN
gujaf-304	221	28	volume	volume	NOUN
gujaf-304	221	29	s	s	PART
gujaf-304	221	30	/	/	SYM
gujaf-304	221	31	n	n	NUM
gujaf-304	221	32	year	year	NOUN
gujaf-304	221	33	annual	annual	ADJ
gujaf-304	221	34	pos	pos	NOUN
gujaf-304	221	35	volume	volume	NOUN
gujaf-304	221	36	and	and	CCONJ
gujaf-304	221	37	value	value	NOUN
gujaf-304	221	38	annual	annual	ADJ
gujaf-304	221	39	oll	oll	PROPN
gujaf-304	221	40	value	value	NOUN
gujaf-304	221	41	volume	volume	NOUN
gujaf-304	221	42	’	'	PUNCT
gujaf-304	221	43	000,000	000,000	NUM
gujaf-304	221	44	value	value	NOUN
gujaf-304	221	45	n’000,000,000	n’000,000,000	NOUN
gujaf-304	221	46	value	value	NOUN
gujaf-304	221	47	n’000,000,000	n’000,000,000	NOUN
gujaf-304	221	48	1	1	NUM
gujaf-304	221	49	2012	2012	NUM
gujaf-304	221	50	2	2	NUM
gujaf-304	221	51	48	48	NUM
gujaf-304	221	52	31	31	NUM
gujaf-304	221	53	2	2	NUM
gujaf-304	221	54	2013	2013	NUM
gujaf-304	221	55	9	9	NUM
gujaf-304	221	56	161	161	NUM
gujaf-304	221	57	47	47	NUM
gujaf-304	221	58	3	3	NUM
gujaf-304	221	59	2014	2014	NUM
gujaf-304	221	60	26	26	NUM
gujaf-304	221	61	312	312	NUM
gujaf-304	221	62	74	74	NUM
gujaf-304	221	63	4	4	NUM
gujaf-304	221	64	2015	2015	NUM
gujaf-304	221	65	33	33	NUM
gujaf-304	221	66	448	448	NUM
gujaf-304	221	67	91	91	NUM
gujaf-304	221	68	5	5	NUM
gujaf-304	221	69	2016	2016	NUM
gujaf-304	221	70	433	433	NUM
gujaf-304	221	71	755	755	NUM
gujaf-304	221	72	132	132	NUM
gujaf-304	221	73	6	6	NUM
gujaf-304	221	74	2017	2017	NUM
gujaf-304	221	75	295	295	NUM
gujaf-304	221	76	1,409	1,409	NUM
gujaf-304	221	77	184	184	NUM
gujaf-304	221	78	7	7	NUM
gujaf-304	221	79	2018	2018	NUM
gujaf-304	221	80	295	295	NUM
gujaf-304	221	81	2,383	2,383	NUM
gujaf-304	221	82	404	404	NUM
gujaf-304	221	83	8	8	NUM
gujaf-304	221	84	2019	2019	NUM
gujaf-304	221	85	438	438	NUM
gujaf-304	221	86	3,204	3,204	NUM
gujaf-304	221	87	478	478	NUM
gujaf-304	221	88	9	9	NUM
gujaf-304	221	89	2020	2020	NUM
gujaf-304	221	90	382	382	NUM
gujaf-304	221	91	2,806	2,806	NUM
gujaf-304	221	92	235,617	235,617	NUM
gujaf-304	221	93	source	source	NOUN
gujaf-304	221	94	:	:	PUNCT
gujaf-304	221	95	www.cbn.gov.ng	www.cbn.gov.ng	ADJ
gujaf-304	221	96	,	,	PUNCT
gujaf-304	221	97	2023	2023	NUM
gujaf-304	221	98	.	.	PUNCT
gujaf-304	222	1	table	table	NOUN
gujaf-304	222	2	2	2	NUM
gujaf-304	222	3	shows	show	VERB
gujaf-304	222	4	the	the	DET
gujaf-304	222	5	total	total	ADJ
gujaf-304	222	6	annual	annual	ADJ
gujaf-304	222	7	pos	pos	NOUN
gujaf-304	222	8	volume	volume	NOUN
gujaf-304	222	9	and	and	CCONJ
gujaf-304	222	10	values	value	NOUN
gujaf-304	222	11	of	of	ADP
gujaf-304	222	12	deposit	deposit	NOUN
gujaf-304	222	13	money	money	NOUN
gujaf-304	222	14	banks	bank	NOUN
gujaf-304	222	15	in	in	ADP
gujaf-304	222	16	nigeria	nigeria	PROPN
gujaf-304	222	17	.	.	PUNCT
gujaf-304	223	1	it	it	PRON
gujaf-304	223	2	also	also	ADV
gujaf-304	223	3	displays	display	VERB
gujaf-304	223	4	the	the	DET
gujaf-304	223	5	total	total	ADJ
gujaf-304	223	6	annual	annual	ADJ
gujaf-304	223	7	values	value	NOUN
gujaf-304	223	8	of	of	ADP
gujaf-304	223	9	online	online	ADJ
gujaf-304	223	10	loans	loan	NOUN
gujaf-304	223	11	from	from	ADP
gujaf-304	223	12	2012	2012	NUM
gujaf-304	223	13	to	to	ADP
gujaf-304	223	14	2020	2020	NUM
gujaf-304	223	15	.	.	PUNCT
gujaf-304	224	1	comparatively	comparatively	ADV
gujaf-304	224	2	,	,	PUNCT
gujaf-304	224	3	unlike	unlike	ADP
gujaf-304	224	4	the	the	DET
gujaf-304	224	5	annual	annual	ADJ
gujaf-304	224	6	totals	total	NOUN
gujaf-304	224	7	of	of	ADP
gujaf-304	224	8	profit	profit	NOUN
gujaf-304	224	9	-	-	PUNCT
gujaf-304	224	10	after	after	ADP
gujaf-304	224	11	-	-	PUNCT
gujaf-304	224	12	tax	tax	NOUN
gujaf-304	224	13	and	and	CCONJ
gujaf-304	224	14	annual	annual	ADJ
gujaf-304	224	15	total	total	ADJ
gujaf-304	224	16	cheque	cheque	NOUN
gujaf-304	224	17	volume	volume	NOUN
gujaf-304	224	18	and	and	CCONJ
gujaf-304	224	19	amounts	amount	NOUN
gujaf-304	224	20	of	of	ADP
gujaf-304	224	21	deposit	deposit	NOUN
gujaf-304	224	22	money	money	NOUN
gujaf-304	224	23	banks	bank	NOUN
gujaf-304	224	24	in	in	ADP
gujaf-304	224	25	table	table	NOUN
gujaf-304	224	26	1	1	NUM
gujaf-304	224	27	,	,	PUNCT
gujaf-304	224	28	the	the	DET
gujaf-304	224	29	annual	annual	ADJ
gujaf-304	224	30	totals	total	NOUN
gujaf-304	224	31	of	of	ADP
gujaf-304	224	32	pos	pos	NOUN
gujaf-304	224	33	and	and	CCONJ
gujaf-304	224	34	oll	oll	VERB
gujaf-304	224	35	in	in	ADP
gujaf-304	224	36	table	table	NOUN
gujaf-304	224	37	2	2	NUM
gujaf-304	224	38	show	show	VERB
gujaf-304	224	39	a	a	DET
gujaf-304	224	40	relatively	relatively	ADV
gujaf-304	224	41	steady	steady	ADJ
gujaf-304	224	42	progressive	progressive	ADJ
gujaf-304	224	43	and	and	CCONJ
gujaf-304	224	44	even	even	ADV
gujaf-304	224	45	geometric	geometric	ADJ
gujaf-304	224	46	increase	increase	NOUN
gujaf-304	224	47	in	in	ADP
gujaf-304	224	48	some	some	DET
gujaf-304	224	49	years	year	NOUN
gujaf-304	224	50	,	,	PUNCT
gujaf-304	224	51	except	except	SCONJ
gujaf-304	224	52	the	the	DET
gujaf-304	224	53	pos	pos	NOUN
gujaf-304	224	54	figures	figure	NOUN
gujaf-304	224	55	of	of	ADP
gujaf-304	224	56	2019	2019	NUM
gujaf-304	224	57	.	.	PUNCT
gujaf-304	225	1	table	table	NOUN
gujaf-304	225	2	4	4	NUM
gujaf-304	225	3	:	:	PUNCT
gujaf-304	225	4	pearson	pearson	NOUN
gujaf-304	225	5	product	product	NOUN
gujaf-304	225	6	moment	moment	NOUN
gujaf-304	225	7	correlation	correlation	NOUN
gujaf-304	225	8	matrix	matrix	NOUN
gujaf-304	225	9	pat	pat	PROPN
gujaf-304	225	10	pos	pos	NOUN
gujaf-304	225	11	oll	oll	PROPN
gujaf-304	225	12	pat	pat	NOUN
gujaf-304	225	13	1	1	NUM
gujaf-304	225	14	0.946	0.946	NUM
gujaf-304	225	15	0.643	0.643	NUM
gujaf-304	225	16	pos	pos	NOUN
gujaf-304	225	17	0.946	0.946	NUM
gujaf-304	225	18	1	1	NUM
gujaf-304	225	19	0.470	0.470	NUM
gujaf-304	225	20	oll	oll	NOUN
gujaf-304	225	21	0.643	0.643	NUM
gujaf-304	225	22	0.470	0.470	NUM
gujaf-304	225	23	1	1	NUM
gujaf-304	225	24	source	source	NOUN
gujaf-304	225	25	:	:	PUNCT
gujaf-304	225	26	e	e	NOUN
gujaf-304	225	27	-	-	NOUN
gujaf-304	225	28	views	view	VERB
gujaf-304	225	29	9.0	9.0	NUM
gujaf-304	225	30	statistical	statistical	ADJ
gujaf-304	225	31	software	software	NOUN
gujaf-304	225	32	(	(	PUNCT
gujaf-304	225	33	2023	2023	NUM
gujaf-304	225	34	)	)	PUNCT
gujaf-304	225	35	.	.	PUNCT
gujaf-304	226	1	profit	profit	NOUN
gujaf-304	226	2	-	-	PUNCT
gujaf-304	226	3	after	after	ADP
gujaf-304	226	4	-	-	PUNCT
gujaf-304	226	5	tax	tax	NOUN
gujaf-304	226	6	positively	positively	ADV
gujaf-304	226	7	correlates	correlate	VERB
gujaf-304	226	8	with	with	ADP
gujaf-304	226	9	pos	pos	NOUN
gujaf-304	226	10	(	(	PUNCT
gujaf-304	226	11	0.946	0.946	NUM
gujaf-304	226	12	)	)	PUNCT
gujaf-304	226	13	and	and	CCONJ
gujaf-304	226	14	oll	oll	PROPN
gujaf-304	226	15	(	(	PUNCT
gujaf-304	226	16	0.643	0.643	NUM
gujaf-304	226	17	)	)	PUNCT
gujaf-304	226	18	.	.	PUNCT
gujaf-304	227	1	this	this	PRON
gujaf-304	227	2	implies	imply	VERB
gujaf-304	227	3	a	a	DET
gujaf-304	227	4	positive	positive	ADJ
gujaf-304	227	5	significant	significant	ADJ
gujaf-304	227	6	association	association	NOUN
gujaf-304	227	7	between	between	ADP
gujaf-304	227	8	the	the	DET
gujaf-304	227	9	dependent	dependent	ADJ
gujaf-304	227	10	variable	variable	NOUN
gujaf-304	227	11	(	(	PUNCT
gujaf-304	227	12	pat	pat	PROPN
gujaf-304	227	13	)	)	PUNCT
gujaf-304	227	14	and	and	CCONJ
gujaf-304	227	15	the	the	DET
gujaf-304	227	16	independent	independent	ADJ
gujaf-304	227	17	variables	variable	NOUN
gujaf-304	227	18	(	(	PUNCT
gujaf-304	227	19	pos	pos	NOUN
gujaf-304	227	20	and	and	CCONJ
gujaf-304	227	21	oll	oll	PROPN
gujaf-304	227	22	)	)	PUNCT
gujaf-304	227	23	.	.	PUNCT
gujaf-304	228	1	http://www.cbn.gov.ng/	http://www.cbn.gov.ng/	VERB
gujaf-304	228	2	gusau	gusau	ADJ
gujaf-304	228	3	journal	journal	NOUN
gujaf-304	228	4	of	of	ADP
gujaf-304	228	5	accounting	accounting	NOUN
gujaf-304	228	6	and	and	CCONJ
gujaf-304	228	7	finance	finance	NOUN
gujaf-304	228	8	,	,	PUNCT
gujaf-304	228	9	vol	vol	NOUN
gujaf-304	228	10	.	.	PROPN
gujaf-304	228	11	5	5	NUM
gujaf-304	228	12	,	,	PUNCT
gujaf-304	228	13	issue	issue	NOUN
gujaf-304	228	14	1	1	NUM
gujaf-304	228	15	,	,	PUNCT
gujaf-304	228	16	april	april	PROPN
gujaf-304	228	17	,	,	PUNCT
gujaf-304	228	18	2024	2024	NUM
gujaf-304	228	19	230	230	NUM
gujaf-304	228	20	table	table	NOUN
gujaf-304	228	21	5	5	NUM
gujaf-304	228	22	:	:	PUNCT
gujaf-304	228	23	pearson	pearson	NOUN
gujaf-304	228	24	product	product	NOUN
gujaf-304	228	25	moment	moment	NOUN
gujaf-304	228	26	correlation	correlation	NOUN
gujaf-304	228	27	matrix	matrix	NOUN
gujaf-304	228	28	chq	chq	PROPN
gujaf-304	228	29	pos	pos	PROPN
gujaf-304	228	30	oll	oll	PROPN
gujaf-304	228	31	chq	chq	PROPN
gujaf-304	228	32	1	1	NUM
gujaf-304	228	33	-0.299	-0.299	NUM
gujaf-304	228	34	0.645	0.645	NUM
gujaf-304	228	35	pos	pos	NOUN
gujaf-304	228	36	-0.299	-0.299	NOUN
gujaf-304	228	37	1	1	NUM
gujaf-304	228	38	0.470	0.470	NUM
gujaf-304	228	39	oll	oll	VERB
gujaf-304	228	40	0.645	0.645	NUM
gujaf-304	228	41	0.470	0.470	NUM
gujaf-304	228	42	1	1	NUM
gujaf-304	228	43	source	source	NOUN
gujaf-304	228	44	:	:	PUNCT
gujaf-304	228	45	e	e	NOUN
gujaf-304	228	46	-	-	NOUN
gujaf-304	228	47	views	view	VERB
gujaf-304	228	48	9.0	9.0	NUM
gujaf-304	228	49	statistical	statistical	ADJ
gujaf-304	228	50	software	software	NOUN
gujaf-304	228	51	(	(	PUNCT
gujaf-304	228	52	2023	2023	NUM
gujaf-304	228	53	)	)	PUNCT
gujaf-304	228	54	total	total	ADJ
gujaf-304	228	55	cheque	cheque	NOUN
gujaf-304	228	56	values	value	NOUN
gujaf-304	228	57	(	(	PUNCT
gujaf-304	228	58	turnover	turnover	NOUN
gujaf-304	228	59	)	)	PUNCT
gujaf-304	228	60	of	of	ADP
gujaf-304	228	61	dmbs	dmb	NOUN
gujaf-304	228	62	correlates	correlate	VERB
gujaf-304	228	63	negatively	negatively	ADV
gujaf-304	228	64	with	with	ADP
gujaf-304	228	65	pos	pos	NOUN
gujaf-304	228	66	(	(	PUNCT
gujaf-304	228	67	-0.299	-0.299	NOUN
gujaf-304	228	68	)	)	PUNCT
gujaf-304	228	69	,	,	PUNCT
gujaf-304	228	70	but	but	CCONJ
gujaf-304	228	71	positively	positively	ADV
gujaf-304	228	72	with	with	ADP
gujaf-304	228	73	oll	oll	PROPN
gujaf-304	228	74	(	(	PUNCT
gujaf-304	228	75	0.645	0.645	NUM
gujaf-304	228	76	)	)	PUNCT
gujaf-304	228	77	.	.	PUNCT
gujaf-304	229	1	this	this	PRON
gujaf-304	229	2	implies	imply	VERB
gujaf-304	229	3	a	a	DET
gujaf-304	229	4	negative	negative	ADJ
gujaf-304	229	5	association	association	NOUN
gujaf-304	229	6	between	between	ADP
gujaf-304	229	7	chq	chq	PROPN
gujaf-304	229	8	and	and	CCONJ
gujaf-304	229	9	pos	pos	NOUN
gujaf-304	229	10	,	,	PUNCT
gujaf-304	229	11	and	and	CCONJ
gujaf-304	229	12	a	a	DET
gujaf-304	229	13	positive	positive	ADJ
gujaf-304	229	14	association	association	NOUN
gujaf-304	229	15	between	between	ADP
gujaf-304	229	16	chq	chq	PROPN
gujaf-304	229	17	and	and	CCONJ
gujaf-304	229	18	oll	oll	PROPN
gujaf-304	229	19	.	.	PROPN
gujaf-304	229	20	table	table	NOUN
gujaf-304	229	21	6	6	NUM
gujaf-304	229	22	:	:	PUNCT
gujaf-304	229	23	linear	linear	ADJ
gujaf-304	229	24	regression	regression	NOUN
gujaf-304	229	25	analysis	analysis	NOUN
gujaf-304	229	26	showing	show	VERB
gujaf-304	229	27	the	the	DET
gujaf-304	229	28	effect	effect	NOUN
gujaf-304	229	29	of	of	ADP
gujaf-304	229	30	the	the	DET
gujaf-304	229	31	increasing	increase	VERB
gujaf-304	229	32	use	use	NOUN
gujaf-304	229	33	and	and	CCONJ
gujaf-304	229	34	patronage	patronage	NOUN
gujaf-304	229	35	of	of	ADP
gujaf-304	229	36	pos	pos	NOUN
gujaf-304	229	37	on	on	ADP
gujaf-304	229	38	the	the	DET
gujaf-304	229	39	profitability	profitability	NOUN
gujaf-304	229	40	(	(	PUNCT
gujaf-304	229	41	pat	pat	NOUN
gujaf-304	229	42	)	)	PUNCT
gujaf-304	229	43	of	of	ADP
gujaf-304	229	44	deposit	deposit	NOUN
gujaf-304	229	45	money	money	NOUN
gujaf-304	229	46	banks	bank	NOUN
gujaf-304	229	47	in	in	ADP
gujaf-304	229	48	nigeria	nigeria	PROPN
gujaf-304	229	49	model	model	PROPN
gujaf-304	229	50	unstandardized	unstandardized	ADJ
gujaf-304	229	51	coefficients	coefficient	NOUN
gujaf-304	229	52	standardized	standardize	VERB
gujaf-304	229	53	coefficients	coefficient	NOUN
gujaf-304	229	54	t	t	PROPN
gujaf-304	229	55	sig	sig	PROPN
gujaf-304	229	56	.	.	PUNCT
gujaf-304	230	1	β	β	PROPN
gujaf-304	230	2	std	std	PROPN
gujaf-304	230	3	.	.	NOUN
gujaf-304	230	4	error	error	NOUN
gujaf-304	230	5	beta	beta	NOUN
gujaf-304	230	6	1	1	NUM
gujaf-304	230	7	(	(	PUNCT
gujaf-304	230	8	constant	constant	ADJ
gujaf-304	230	9	)	)	PUNCT
gujaf-304	231	1	386119624.577	386119624.577	PROPN
gujaf-304	231	2	21896711.577	21896711.577	NUM
gujaf-304	231	3	17.634	17.634	NUM
gujaf-304	231	4	0.000	0.000	NUM
gujaf-304	231	5	pos	pos	NOUN
gujaf-304	231	6	9.844e-005	9.844e-005	NOUN
gujaf-304	231	7	0.000	0.000	NUM
gujaf-304	231	8	0.946	0.946	NUM
gujaf-304	231	9	7.745	7.745	NUM
gujaf-304	231	10	0.000	0.000	NUM
gujaf-304	231	11	a.	a.	NOUN
gujaf-304	231	12	dependent	dependent	ADJ
gujaf-304	231	13	variable	variable	NOUN
gujaf-304	231	14	:	:	PUNCT
gujaf-304	231	15	profit	profit	NOUN
gujaf-304	231	16	after	after	ADP
gujaf-304	231	17	tax	tax	NOUN
gujaf-304	231	18	;	;	PUNCT
gujaf-304	231	19	r	r	NOUN
gujaf-304	231	20	=	=	NOUN
gujaf-304	231	21	0.946	0.946	NUM
gujaf-304	231	22	;	;	PUNCT
gujaf-304	231	23	r2	r2	NOUN
gujaf-304	231	24	=	=	PROPN
gujaf-304	231	25	0.895	0.895	NUM
gujaf-304	231	26	;	;	PUNCT
gujaf-304	231	27	adjusted	adjusted	ADJ
gujaf-304	231	28	r2	r2	NOUN
gujaf-304	231	29	=	=	PROPN
gujaf-304	231	30	0.881	0.881	NUM
gujaf-304	231	31	source	source	NOUN
gujaf-304	231	32	:	:	PUNCT
gujaf-304	231	33	e	e	NOUN
gujaf-304	231	34	-	-	NOUN
gujaf-304	231	35	views	view	VERB
gujaf-304	231	36	9.0	9.0	NUM
gujaf-304	231	37	statistical	statistical	ADJ
gujaf-304	231	38	software	software	NOUN
gujaf-304	231	39	(	(	PUNCT
gujaf-304	231	40	2023	2023	NUM
gujaf-304	231	41	)	)	PUNCT
gujaf-304	231	42	.	.	PUNCT
gujaf-304	232	1	the	the	DET
gujaf-304	232	2	p	p	NOUN
gujaf-304	232	3	-	-	PUNCT
gujaf-304	232	4	value	value	NOUN
gujaf-304	232	5	in	in	ADP
gujaf-304	232	6	table	table	NOUN
gujaf-304	232	7	5	5	NUM
gujaf-304	232	8	is	be	AUX
gujaf-304	232	9	0.000	0.000	NUM
gujaf-304	232	10	and	and	CCONJ
gujaf-304	232	11	is	be	AUX
gujaf-304	232	12	less	less	ADJ
gujaf-304	232	13	than	than	ADP
gujaf-304	232	14	the	the	DET
gujaf-304	232	15	alpha	alpha	NOUN
gujaf-304	232	16	value	value	NOUN
gujaf-304	232	17	of	of	ADP
gujaf-304	232	18	0.05	0.05	NUM
gujaf-304	232	19	(	(	PUNCT
gujaf-304	232	20	p	p	NOUN
gujaf-304	232	21	-	-	PUNCT
gujaf-304	232	22	value	value	NOUN
gujaf-304	232	23	=	=	NOUN
gujaf-304	232	24	0.000	0.000	NUM
gujaf-304	232	25	<	<	NOUN
gujaf-304	232	26	0.05	0.05	NUM
gujaf-304	232	27	)	)	PUNCT
gujaf-304	232	28	.	.	PUNCT
gujaf-304	233	1	therefore	therefore	ADV
gujaf-304	233	2	,	,	PUNCT
gujaf-304	233	3	ho1	ho1	NOUN
gujaf-304	233	4	is	be	AUX
gujaf-304	233	5	accepted	accept	VERB
gujaf-304	233	6	,	,	PUNCT
gujaf-304	233	7	and	and	CCONJ
gujaf-304	233	8	this	this	PRON
gujaf-304	233	9	implies	imply	VERB
gujaf-304	233	10	that	that	SCONJ
gujaf-304	233	11	:	:	PUNCT
gujaf-304	233	12	the	the	DET
gujaf-304	233	13	increasing	increase	VERB
gujaf-304	233	14	use	use	NOUN
gujaf-304	233	15	and	and	CCONJ
gujaf-304	233	16	patronage	patronage	NOUN
gujaf-304	233	17	of	of	ADP
gujaf-304	233	18	point	point	NOUN
gujaf-304	233	19	of	of	ADP
gujaf-304	233	20	sale	sale	NOUN
gujaf-304	233	21	terminal	terminal	NOUN
gujaf-304	233	22	does	do	AUX
gujaf-304	233	23	not	not	PART
gujaf-304	233	24	adversely	adversely	ADV
gujaf-304	233	25	affect	affect	VERB
gujaf-304	233	26	the	the	DET
gujaf-304	233	27	profitability	profitability	NOUN
gujaf-304	233	28	of	of	ADP
gujaf-304	233	29	nigerian	nigerian	ADJ
gujaf-304	233	30	deposit	deposit	NOUN
gujaf-304	233	31	money	money	NOUN
gujaf-304	233	32	banks	bank	NOUN
gujaf-304	233	33	.	.	PUNCT
gujaf-304	234	1	gusau	gusau	PROPN
gujaf-304	234	2	journal	journal	PROPN
gujaf-304	234	3	of	of	ADP
gujaf-304	234	4	accounting	accounting	NOUN
gujaf-304	234	5	and	and	CCONJ
gujaf-304	234	6	finance	finance	NOUN
gujaf-304	234	7	,	,	PUNCT
gujaf-304	234	8	vol	vol	NOUN
gujaf-304	234	9	.	.	PROPN
gujaf-304	234	10	5	5	NUM
gujaf-304	234	11	,	,	PUNCT
gujaf-304	234	12	issue	issue	NOUN
gujaf-304	234	13	1	1	NUM
gujaf-304	234	14	,	,	PUNCT
gujaf-304	234	15	april	april	PROPN
gujaf-304	234	16	,	,	PUNCT
gujaf-304	234	17	2024	2024	NUM
gujaf-304	234	18	231	231	NUM
gujaf-304	234	19	table	table	NOUN
gujaf-304	234	20	7	7	NUM
gujaf-304	234	21	:	:	PUNCT
gujaf-304	234	22	linear	linear	ADJ
gujaf-304	234	23	regression	regression	NOUN
gujaf-304	234	24	analysis	analysis	NOUN
gujaf-304	234	25	showing	show	VERB
gujaf-304	234	26	the	the	DET
gujaf-304	234	27	effect	effect	NOUN
gujaf-304	234	28	of	of	ADP
gujaf-304	234	29	the	the	DET
gujaf-304	234	30	flexibility	flexibility	NOUN
gujaf-304	234	31	and	and	CCONJ
gujaf-304	234	32	increasing	increase	VERB
gujaf-304	234	33	preference	preference	NOUN
gujaf-304	234	34	for	for	ADP
gujaf-304	234	35	oll	oll	PROPN
gujaf-304	234	36	on	on	ADP
gujaf-304	234	37	the	the	DET
gujaf-304	234	38	profitability	profitability	NOUN
gujaf-304	234	39	(	(	PUNCT
gujaf-304	234	40	pat	pat	PROPN
gujaf-304	234	41	)	)	PUNCT
gujaf-304	234	42	of	of	ADP
gujaf-304	234	43	nigerian	nigerian	ADJ
gujaf-304	234	44	deposit	deposit	NOUN
gujaf-304	234	45	money	money	NOUN
gujaf-304	234	46	banks	bank	NOUN
gujaf-304	234	47	.	.	PUNCT
gujaf-304	235	1	model	model	PROPN
gujaf-304	235	2	unstandardized	unstandardized	ADJ
gujaf-304	235	3	coefficients	coefficient	NOUN
gujaf-304	235	4	standardize	standardize	VERB
gujaf-304	235	5	d	d	NOUN
gujaf-304	235	6	coefficients	coefficient	NOUN
gujaf-304	235	7	t	t	PROPN
gujaf-304	235	8	sig	sig	NOUN
gujaf-304	235	9	.	.	PUNCT
gujaf-304	236	1	β	β	PROPN
gujaf-304	236	2	std	std	PROPN
gujaf-304	236	3	.	.	NOUN
gujaf-304	236	4	error	error	NOUN
gujaf-304	236	5	beta	beta	NOUN
gujaf-304	236	6	1	1	NUM
gujaf-304	236	7	(	(	PUNCT
gujaf-304	236	8	constant	constant	ADJ
gujaf-304	236	9	)	)	PUNCT
gujaf-304	236	10	484828635.38	484828635.38	NUM
gujaf-304	236	11	7	7	NUM
gujaf-304	236	12	36832794.10	36832794.10	NUM
gujaf-304	236	13	8	8	NUM
gujaf-304	236	14	13.16	13.16	NUM
gujaf-304	236	15	3	3	NUM
gujaf-304	236	16	0.00	0.00	NUM
gujaf-304	236	17	0	0	NUM
gujaf-304	236	18	oll	oll	ADJ
gujaf-304	236	19	1.040e-006	1.040e-006	NUM
gujaf-304	236	20	0.000	0.000	NUM
gujaf-304	236	21	0.643	0.643	NUM
gujaf-304	236	22	2.219	2.219	NUM
gujaf-304	236	23	0.06	0.06	NUM
gujaf-304	236	24	2	2	NUM
gujaf-304	236	25	a.	a.	NOUN
gujaf-304	236	26	dependent	dependent	ADJ
gujaf-304	236	27	variable	variable	NOUN
gujaf-304	236	28	:	:	PUNCT
gujaf-304	237	1	pat	pat	NOUN
gujaf-304	237	2	;	;	PUNCT
gujaf-304	237	3	r	r	NOUN
gujaf-304	237	4	=	=	NUM
gujaf-304	237	5	0.643	0.643	NUM
gujaf-304	237	6	;	;	PUNCT
gujaf-304	237	7	r2	r2	NOUN
gujaf-304	237	8	=	=	PUNCT
gujaf-304	237	9	0.413	0.413	NUM
gujaf-304	237	10	;	;	PUNCT
gujaf-304	237	11	adjusted	adjusted	ADJ
gujaf-304	237	12	r2	r2	NOUN
gujaf-304	237	13	=	=	SYM
gujaf-304	237	14	0.329	0.329	NUM
gujaf-304	237	15	source	source	NOUN
gujaf-304	237	16	:	:	PUNCT
gujaf-304	237	17	e	e	NOUN
gujaf-304	237	18	-	-	NOUN
gujaf-304	237	19	views	view	VERB
gujaf-304	237	20	9.0	9.0	NUM
gujaf-304	237	21	statistical	statistical	ADJ
gujaf-304	237	22	software	software	NOUN
gujaf-304	237	23	(	(	PUNCT
gujaf-304	237	24	2023	2023	NUM
gujaf-304	237	25	.	.	PUNCT
gujaf-304	238	1	the	the	DET
gujaf-304	238	2	p	p	NOUN
gujaf-304	238	3	-	-	PUNCT
gujaf-304	238	4	value	value	NOUN
gujaf-304	238	5	in	in	ADP
gujaf-304	238	6	table	table	NOUN
gujaf-304	238	7	6	6	NUM
gujaf-304	238	8	is	be	AUX
gujaf-304	238	9	0.062	0.062	NUM
gujaf-304	238	10	and	and	CCONJ
gujaf-304	238	11	is	be	AUX
gujaf-304	238	12	greater	great	ADJ
gujaf-304	238	13	than	than	ADP
gujaf-304	238	14	the	the	DET
gujaf-304	238	15	alpha	alpha	NOUN
gujaf-304	238	16	value	value	NOUN
gujaf-304	238	17	of	of	ADP
gujaf-304	238	18	0.05	0.05	NUM
gujaf-304	238	19	(	(	PUNCT
gujaf-304	238	20	p	p	NOUN
gujaf-304	238	21	-	-	PUNCT
gujaf-304	238	22	value	value	NOUN
gujaf-304	238	23	=	=	PUNCT
gujaf-304	238	24	0.062	0.062	NUM
gujaf-304	238	25	>	>	NOUN
gujaf-304	238	26	0.05	0.05	NUM
gujaf-304	238	27	)	)	PUNCT
gujaf-304	238	28	.	.	PUNCT
gujaf-304	239	1	therefore	therefore	ADV
gujaf-304	239	2	,	,	PUNCT
gujaf-304	239	3	ho2	ho2	PROPN
gujaf-304	239	4	is	be	AUX
gujaf-304	239	5	rejected	reject	VERB
gujaf-304	239	6	for	for	ADP
gujaf-304	239	7	the	the	DET
gujaf-304	239	8	alternate	alternate	NOUN
gujaf-304	239	9	,	,	PUNCT
gujaf-304	239	10	and	and	CCONJ
gujaf-304	239	11	this	this	PRON
gujaf-304	239	12	implies	imply	VERB
gujaf-304	239	13	that	that	SCONJ
gujaf-304	239	14	:	:	PUNCT
gujaf-304	239	15	the	the	DET
gujaf-304	239	16	flexibility	flexibility	NOUN
gujaf-304	239	17	and	and	CCONJ
gujaf-304	239	18	increasing	increase	VERB
gujaf-304	239	19	preference	preference	NOUN
gujaf-304	239	20	for	for	ADP
gujaf-304	239	21	online	online	ADJ
gujaf-304	239	22	loans	loan	NOUN
gujaf-304	239	23	adversely	adversely	ADV
gujaf-304	239	24	affect	affect	VERB
gujaf-304	239	25	the	the	DET
gujaf-304	239	26	profitability	profitability	NOUN
gujaf-304	239	27	of	of	ADP
gujaf-304	239	28	nigerian	nigerian	ADJ
gujaf-304	239	29	deposit	deposit	NOUN
gujaf-304	239	30	money	money	NOUN
gujaf-304	239	31	banks	bank	NOUN
gujaf-304	239	32	.	.	PUNCT
gujaf-304	240	1	table	table	NOUN
gujaf-304	240	2	8	8	NUM
gujaf-304	240	3	:	:	PUNCT
gujaf-304	240	4	linear	linear	ADJ
gujaf-304	240	5	regression	regression	NOUN
gujaf-304	240	6	analysis	analysis	NOUN
gujaf-304	240	7	showing	show	VERB
gujaf-304	240	8	the	the	DET
gujaf-304	240	9	effect	effect	NOUN
gujaf-304	240	10	of	of	ADP
gujaf-304	240	11	the	the	DET
gujaf-304	240	12	increasing	increase	VERB
gujaf-304	240	13	use	use	NOUN
gujaf-304	240	14	and	and	CCONJ
gujaf-304	240	15	patronage	patronage	NOUN
gujaf-304	240	16	of	of	ADP
gujaf-304	240	17	pos	pos	NOUN
gujaf-304	240	18	on	on	ADP
gujaf-304	240	19	the	the	DET
gujaf-304	240	20	turnover	turnover	NOUN
gujaf-304	240	21	(	(	PUNCT
gujaf-304	240	22	cheques	cheque	NOUN
gujaf-304	240	23	)	)	PUNCT
gujaf-304	240	24	of	of	ADP
gujaf-304	240	25	nigerian	nigerian	ADJ
gujaf-304	240	26	deposit	deposit	NOUN
gujaf-304	240	27	money	money	NOUN
gujaf-304	240	28	banks	bank	NOUN
gujaf-304	240	29	.	.	PUNCT
gujaf-304	241	1	model	model	PROPN
gujaf-304	241	2	unstandardized	unstandardized	ADJ
gujaf-304	241	3	coefficients	coefficient	NOUN
gujaf-304	241	4	standardiz	standardiz	VERB
gujaf-304	242	1	ed	ed	PROPN
gujaf-304	242	2	coefficien	coefficien	NOUN
gujaf-304	242	3	ts	ts	ADP
gujaf-304	242	4	t	t	PROPN
gujaf-304	242	5	sig	sig	PROPN
gujaf-304	242	6	.	.	PUNCT
gujaf-304	243	1	β	β	PROPN
gujaf-304	243	2	std	std	PROPN
gujaf-304	243	3	.	.	NOUN
gujaf-304	243	4	error	error	NOUN
gujaf-304	243	5	beta	beta	NOUN
gujaf-304	243	6	2	2	NUM
gujaf-304	243	7	(	(	PUNCT
gujaf-304	243	8	consta	consta	PROPN
gujaf-304	243	9	nt	not	PART
gujaf-304	243	10	)	)	PUNCT
gujaf-304	243	11	6968674828203	6968674828203	NUM
gujaf-304	243	12	.	.	PUNCT
gujaf-304	244	1	561	561	NUM
gujaf-304	244	2	760268324455	760268324455	NUM
gujaf-304	244	3	.	.	PUNCT
gujaf-304	245	1	259	259	NUM
gujaf-304	245	2	9.16	9.16	NUM
gujaf-304	245	3	6	6	NUM
gujaf-304	245	4	0.00	0.00	NUM
gujaf-304	245	5	0	0	NUM
gujaf-304	245	6	pos	pos	NOUN
gujaf-304	245	7	-0.366	-0.366	NUM
gujaf-304	245	8	0.441	0.441	NUM
gujaf-304	245	9	-0.299	-0.299	NOUN
gujaf-304	245	10	0.82	0.82	NUM
gujaf-304	245	11	9	9	NUM
gujaf-304	245	12	0.43	0.43	NUM
gujaf-304	245	13	5	5	NUM
gujaf-304	245	14	a.	a.	NOUN
gujaf-304	245	15	dependent	dependent	ADJ
gujaf-304	245	16	variable	variable	NOUN
gujaf-304	245	17	:	:	PUNCT
gujaf-304	245	18	chq	chq	NOUN
gujaf-304	245	19	;	;	PUNCT
gujaf-304	245	20	r	r	NOUN
gujaf-304	245	21	=	=	SYM
gujaf-304	245	22	0.299	0.299	NUM
gujaf-304	245	23	;	;	PUNCT
gujaf-304	245	24	r2	r2	PROPN
gujaf-304	245	25	=	=	PUNCT
gujaf-304	245	26	0.089	0.089	NUM
gujaf-304	245	27	;	;	PUNCT
gujaf-304	245	28	adjusted	adjusted	ADJ
gujaf-304	245	29	r2	r2	NOUN
gujaf-304	245	30	=	=	SYM
gujaf-304	245	31	0.041	0.041	NUM
gujaf-304	245	32	source	source	NOUN
gujaf-304	245	33	:	:	PUNCT
gujaf-304	245	34	e	e	NOUN
gujaf-304	245	35	-	-	NOUN
gujaf-304	245	36	views	view	VERB
gujaf-304	245	37	9.0	9.0	NUM
gujaf-304	245	38	statistical	statistical	ADJ
gujaf-304	245	39	software	software	NOUN
gujaf-304	245	40	(	(	PUNCT
gujaf-304	245	41	2023	2023	NUM
gujaf-304	245	42	)	)	PUNCT
gujaf-304	245	43	gusau	gusau	ADJ
gujaf-304	245	44	journal	journal	NOUN
gujaf-304	245	45	of	of	ADP
gujaf-304	245	46	accounting	accounting	NOUN
gujaf-304	245	47	and	and	CCONJ
gujaf-304	245	48	finance	finance	NOUN
gujaf-304	245	49	,	,	PUNCT
gujaf-304	245	50	vol	vol	NOUN
gujaf-304	245	51	.	.	PROPN
gujaf-304	245	52	5	5	NUM
gujaf-304	245	53	,	,	PUNCT
gujaf-304	245	54	issue	issue	NOUN
gujaf-304	245	55	1	1	NUM
gujaf-304	245	56	,	,	PUNCT
gujaf-304	245	57	april	april	PROPN
gujaf-304	245	58	,	,	PUNCT
gujaf-304	245	59	2024	2024	NUM
gujaf-304	245	60	232	232	NUM
gujaf-304	245	61	the	the	DET
gujaf-304	245	62	p	p	NOUN
gujaf-304	245	63	-	-	PUNCT
gujaf-304	245	64	value	value	NOUN
gujaf-304	245	65	in	in	ADP
gujaf-304	245	66	table	table	NOUN
gujaf-304	245	67	7	7	NUM
gujaf-304	245	68	is	be	AUX
gujaf-304	245	69	0.435	0.435	NUM
gujaf-304	245	70	and	and	CCONJ
gujaf-304	245	71	is	be	AUX
gujaf-304	245	72	greater	great	ADJ
gujaf-304	245	73	than	than	ADP
gujaf-304	245	74	the	the	DET
gujaf-304	245	75	alpha	alpha	NOUN
gujaf-304	245	76	value	value	NOUN
gujaf-304	245	77	of	of	ADP
gujaf-304	245	78	0.05	0.05	NUM
gujaf-304	245	79	(	(	PUNCT
gujaf-304	245	80	p	p	NOUN
gujaf-304	245	81	-	-	PUNCT
gujaf-304	245	82	value	value	NOUN
gujaf-304	245	83	=	=	NOUN
gujaf-304	245	84	0.435	0.435	NUM
gujaf-304	245	85	>	>	PUNCT
gujaf-304	245	86	0.05	0.05	NUM
gujaf-304	245	87	)	)	PUNCT
gujaf-304	245	88	.	.	PUNCT
gujaf-304	246	1	therefore	therefore	ADV
gujaf-304	246	2	,	,	PUNCT
gujaf-304	246	3	ho3	ho3	NOUN
gujaf-304	246	4	is	be	AUX
gujaf-304	246	5	rejected	reject	VERB
gujaf-304	246	6	(	(	PUNCT
gujaf-304	246	7	for	for	ADP
gujaf-304	246	8	the	the	DET
gujaf-304	246	9	alternate	alternate	NOUN
gujaf-304	246	10	)	)	PUNCT
gujaf-304	246	11	,	,	PUNCT
gujaf-304	246	12	and	and	CCONJ
gujaf-304	246	13	this	this	PRON
gujaf-304	246	14	implies	imply	VERB
gujaf-304	246	15	that	that	SCONJ
gujaf-304	246	16	:	:	PUNCT
gujaf-304	246	17	the	the	DET
gujaf-304	246	18	increasing	increase	VERB
gujaf-304	246	19	use	use	NOUN
gujaf-304	246	20	and	and	CCONJ
gujaf-304	246	21	patronage	patronage	NOUN
gujaf-304	246	22	of	of	ADP
gujaf-304	246	23	point	point	NOUN
gujaf-304	246	24	of	of	ADP
gujaf-304	246	25	sale	sale	NOUN
gujaf-304	246	26	terminals	terminal	NOUN
gujaf-304	246	27	adversely	adversely	ADV
gujaf-304	246	28	affect	affect	VERB
gujaf-304	246	29	the	the	DET
gujaf-304	246	30	turnover	turnover	NOUN
gujaf-304	246	31	of	of	ADP
gujaf-304	246	32	nigerian	nigerian	ADJ
gujaf-304	246	33	deposit	deposit	NOUN
gujaf-304	246	34	money	money	NOUN
gujaf-304	246	35	banks	bank	NOUN
gujaf-304	246	36	.	.	PUNCT
gujaf-304	247	1	table	table	NOUN
gujaf-304	247	2	9	9	NUM
gujaf-304	247	3	:	:	PUNCT
gujaf-304	247	4	linear	linear	ADJ
gujaf-304	247	5	regression	regression	NOUN
gujaf-304	247	6	analysis	analysis	NOUN
gujaf-304	247	7	showing	show	VERB
gujaf-304	247	8	the	the	DET
gujaf-304	247	9	effect	effect	NOUN
gujaf-304	247	10	of	of	ADP
gujaf-304	247	11	the	the	DET
gujaf-304	247	12	flexibility	flexibility	NOUN
gujaf-304	247	13	of	of	ADP
gujaf-304	247	14	and	and	CCONJ
gujaf-304	247	15	increasing	increase	VERB
gujaf-304	247	16	patronage	patronage	NOUN
gujaf-304	247	17	of	of	ADP
gujaf-304	247	18	oll	oll	NOUN
gujaf-304	247	19	on	on	ADP
gujaf-304	247	20	the	the	DET
gujaf-304	247	21	turnover	turnover	NOUN
gujaf-304	247	22	(	(	PUNCT
gujaf-304	247	23	cheques	cheque	NOUN
gujaf-304	247	24	)	)	PUNCT
gujaf-304	247	25	of	of	ADP
gujaf-304	247	26	nigerian	nigerian	ADJ
gujaf-304	247	27	deposit	deposit	NOUN
gujaf-304	247	28	money	money	NOUN
gujaf-304	247	29	banks	bank	NOUN
gujaf-304	247	30	.	.	PUNCT
gujaf-304	248	1	model	model	PROPN
gujaf-304	248	2	unstandardized	unstandardized	ADJ
gujaf-304	248	3	coefficients	coefficient	NOUN
gujaf-304	248	4	standardi	standardi	PROPN
gujaf-304	248	5	zed	ze	VERB
gujaf-304	248	6	coefficie	coefficie	VERB
gujaf-304	248	7	nts	nts	PROPN
gujaf-304	248	8	t	t	PROPN
gujaf-304	248	9	sig	sig	PROPN
gujaf-304	248	10	.	.	PUNCT
gujaf-304	249	1	β	β	PROPN
gujaf-304	249	2	std	std	PROPN
gujaf-304	249	3	.	.	NOUN
gujaf-304	249	4	error	error	NOUN
gujaf-304	249	5	beta	beta	NOUN
gujaf-304	249	6	2	2	NUM
gujaf-304	249	7	(	(	PUNCT
gujaf-304	249	8	consta	consta	PROPN
gujaf-304	249	9	nt	not	PART
gujaf-304	249	10	)	)	PUNCT
gujaf-304	249	11	617180826488	617180826488	NUM
gujaf-304	249	12	8.361	8.361	NUM
gujaf-304	249	13	42758407756	42758407756	NUM
gujaf-304	249	14	8.897	8.897	NUM
gujaf-304	249	15	14.4	14.4	NUM
gujaf-304	249	16	34	34	NUM
gujaf-304	249	17	0.0	0.0	NUM
gujaf-304	249	18	00	00	NUM
gujaf-304	250	1	oll	oll	PROPN
gujaf-304	250	2	0.012	0.012	NUM
gujaf-304	250	3	0.005	0.005	NUM
gujaf-304	250	4	0.654	0.654	NUM
gujaf-304	250	5	2.28	2.28	NUM
gujaf-304	250	6	9	9	NUM
gujaf-304	250	7	0.0	0.0	NUM
gujaf-304	250	8	43	43	NUM
gujaf-304	250	9	a.	a.	NOUN
gujaf-304	250	10	dependent	dependent	ADJ
gujaf-304	250	11	variable	variable	NOUN
gujaf-304	251	1	:	:	PUNCT
gujaf-304	251	2	chq	chq	NOUN
gujaf-304	251	3	;	;	PUNCT
gujaf-304	251	4	r	r	NOUN
gujaf-304	251	5	=	=	SYM
gujaf-304	251	6	0.654	0.654	NUM
gujaf-304	251	7	;	;	PUNCT
gujaf-304	251	8	r2	r2	PROPN
gujaf-304	251	9	=	=	NOUN
gujaf-304	251	10	0.428	0.428	NUM
gujaf-304	251	11	;	;	PUNCT
gujaf-304	251	12	adjusted	adjusted	ADJ
gujaf-304	251	13	r2	r2	NOUN
gujaf-304	251	14	=	=	SYM
gujaf-304	251	15	0.346	0.346	NUM
gujaf-304	251	16	source	source	NOUN
gujaf-304	251	17	:	:	PUNCT
gujaf-304	251	18	e	e	NOUN
gujaf-304	251	19	-	-	NOUN
gujaf-304	251	20	views	view	VERB
gujaf-304	251	21	9.0	9.0	NUM
gujaf-304	251	22	statistical	statistical	ADJ
gujaf-304	251	23	software	software	NOUN
gujaf-304	251	24	(	(	PUNCT
gujaf-304	251	25	2023	2023	NUM
gujaf-304	251	26	)	)	PUNCT
gujaf-304	251	27	the	the	DET
gujaf-304	251	28	p	p	NOUN
gujaf-304	251	29	-	-	PUNCT
gujaf-304	251	30	value	value	NOUN
gujaf-304	251	31	in	in	ADP
gujaf-304	251	32	table	table	NOUN
gujaf-304	251	33	8	8	NUM
gujaf-304	251	34	is	be	AUX
gujaf-304	251	35	0.043	0.043	NUM
gujaf-304	251	36	and	and	CCONJ
gujaf-304	251	37	is	be	AUX
gujaf-304	251	38	less	less	ADJ
gujaf-304	251	39	than	than	ADP
gujaf-304	251	40	the	the	DET
gujaf-304	251	41	alpha	alpha	NOUN
gujaf-304	251	42	value	value	NOUN
gujaf-304	251	43	of	of	ADP
gujaf-304	251	44	0.05	0.05	NUM
gujaf-304	251	45	(	(	PUNCT
gujaf-304	251	46	p	p	NOUN
gujaf-304	251	47	-	-	PUNCT
gujaf-304	251	48	value	value	NOUN
gujaf-304	251	49	=	=	NOUN
gujaf-304	251	50	0.043	0.043	NUM
gujaf-304	251	51	<	<	X
gujaf-304	251	52	0.05	0.05	NUM
gujaf-304	251	53	)	)	PUNCT
gujaf-304	251	54	.	.	PUNCT
gujaf-304	252	1	therefore	therefore	ADV
gujaf-304	252	2	,	,	PUNCT
gujaf-304	252	3	ho4	ho4	NOUN
gujaf-304	252	4	is	be	AUX
gujaf-304	252	5	accepted	accept	VERB
gujaf-304	252	6	,	,	PUNCT
gujaf-304	252	7	and	and	CCONJ
gujaf-304	252	8	this	this	PRON
gujaf-304	252	9	implies	imply	VERB
gujaf-304	252	10	that	that	SCONJ
gujaf-304	252	11	:	:	PUNCT
gujaf-304	252	12	the	the	DET
gujaf-304	252	13	flexibility	flexibility	NOUN
gujaf-304	252	14	of	of	ADP
gujaf-304	252	15	and	and	CCONJ
gujaf-304	252	16	increasing	increase	VERB
gujaf-304	252	17	preference	preference	NOUN
gujaf-304	252	18	for	for	ADP
gujaf-304	252	19	online	online	ADJ
gujaf-304	252	20	loans	loan	NOUN
gujaf-304	252	21	does	do	AUX
gujaf-304	252	22	not	not	PART
gujaf-304	252	23	adversely	adversely	ADV
gujaf-304	252	24	affect	affect	VERB
gujaf-304	252	25	the	the	DET
gujaf-304	252	26	turnover	turnover	NOUN
gujaf-304	252	27	of	of	ADP
gujaf-304	252	28	nigerian	nigerian	ADJ
gujaf-304	252	29	deposit	deposit	NOUN
gujaf-304	252	30	money	money	NOUN
gujaf-304	252	31	banks	bank	NOUN
gujaf-304	252	32	.	.	PUNCT
gujaf-304	253	1	it	it	PRON
gujaf-304	253	2	can	can	AUX
gujaf-304	253	3	be	be	AUX
gujaf-304	253	4	inferred	infer	VERB
gujaf-304	253	5	from	from	ADP
gujaf-304	253	6	the	the	DET
gujaf-304	253	7	tables	table	NOUN
gujaf-304	253	8	above	above	ADV
gujaf-304	253	9	that	that	SCONJ
gujaf-304	253	10	the	the	DET
gujaf-304	253	11	emergence	emergence	NOUN
gujaf-304	253	12	of	of	ADP
gujaf-304	253	13	digital	digital	ADJ
gujaf-304	253	14	non	non	ADJ
gujaf-304	253	15	-	-	ADJ
gujaf-304	253	16	banking	banking	ADJ
gujaf-304	253	17	financial	financial	ADJ
gujaf-304	253	18	services	service	NOUN
gujaf-304	253	19	positively	positively	ADV
gujaf-304	253	20	and	and	CCONJ
gujaf-304	253	21	negatively	negatively	ADV
gujaf-304	253	22	affects	affect	VERB
gujaf-304	253	23	the	the	DET
gujaf-304	253	24	profitability	profitability	NOUN
gujaf-304	253	25	and	and	CCONJ
gujaf-304	253	26	turnover	turnover	NOUN
gujaf-304	253	27	of	of	ADP
gujaf-304	253	28	nigerian	nigerian	ADJ
gujaf-304	253	29	deposit	deposit	NOUN
gujaf-304	253	30	money	money	NOUN
gujaf-304	253	31	banks	bank	NOUN
gujaf-304	253	32	.	.	PUNCT
gujaf-304	254	1	for	for	ADP
gujaf-304	254	2	instance	instance	NOUN
gujaf-304	254	3	,	,	PUNCT
gujaf-304	254	4	the	the	DET
gujaf-304	254	5	inferential	inferential	ADJ
gujaf-304	254	6	statistics	statistic	NOUN
gujaf-304	254	7	in	in	ADP
gujaf-304	254	8	table	table	NOUN
gujaf-304	254	9	5	5	NUM
gujaf-304	254	10	indicates	indicate	VERB
gujaf-304	254	11	that	that	SCONJ
gujaf-304	254	12	the	the	DET
gujaf-304	254	13	use	use	NOUN
gujaf-304	254	14	and	and	CCONJ
gujaf-304	254	15	increasing	increase	VERB
gujaf-304	254	16	patronage	patronage	NOUN
gujaf-304	254	17	of	of	ADP
gujaf-304	254	18	pos	pos	NOUN
gujaf-304	254	19	terminals	terminal	NOUN
gujaf-304	254	20	has	have	VERB
gujaf-304	254	21	a	a	DET
gujaf-304	254	22	positivesignificant	positivesignificant	ADJ
gujaf-304	254	23	effect	effect	NOUN
gujaf-304	254	24	on	on	ADP
gujaf-304	254	25	the	the	DET
gujaf-304	254	26	profitability	profitability	NOUN
gujaf-304	254	27	of	of	ADP
gujaf-304	254	28	nigerian	nigerian	ADJ
gujaf-304	254	29	dmbs	dmb	NOUN
gujaf-304	254	30	and	and	CCONJ
gujaf-304	254	31	contributes	contribute	VERB
gujaf-304	254	32	about	about	ADP
gujaf-304	254	33	89.5	89.5	NUM
gujaf-304	254	34	%	%	NOUN
gujaf-304	254	35	in	in	ADP
gujaf-304	254	36	the	the	DET
gujaf-304	254	37	increase	increase	NOUN
gujaf-304	254	38	in	in	ADP
gujaf-304	254	39	their	their	PRON
gujaf-304	254	40	pat	pat	NOUN
gujaf-304	254	41	.	.	PUNCT
gujaf-304	255	1	this	this	PRON
gujaf-304	255	2	perhaps	perhaps	ADV
gujaf-304	255	3	is	be	AUX
gujaf-304	255	4	because	because	SCONJ
gujaf-304	255	5	pos	pos	NOUN
gujaf-304	255	6	terminals	terminal	NOUN
gujaf-304	255	7	use	use	VERB
gujaf-304	255	8	atm	atm	ADJ
gujaf-304	255	9	cards	card	NOUN
gujaf-304	255	10	which	which	PRON
gujaf-304	255	11	are	be	AUX
gujaf-304	255	12	mostly	mostly	ADV
gujaf-304	255	13	issued	issue	VERB
gujaf-304	255	14	by	by	ADP
gujaf-304	255	15	and	and	CCONJ
gujaf-304	255	16	are	be	AUX
gujaf-304	255	17	connected	connect	VERB
gujaf-304	255	18	with	with	ADP
gujaf-304	255	19	dmbs	dmb	NOUN
gujaf-304	255	20	.	.	PUNCT
gujaf-304	256	1	besides	besides	SCONJ
gujaf-304	256	2	,	,	PUNCT
gujaf-304	256	3	apart	apart	ADV
gujaf-304	256	4	from	from	ADP
gujaf-304	256	5	few	few	ADJ
gujaf-304	256	6	individuals	individual	NOUN
gujaf-304	256	7	that	that	PRON
gujaf-304	256	8	have	have	VERB
gujaf-304	256	9	online	online	ADJ
gujaf-304	256	10	account	account	NOUN
gujaf-304	256	11	with	with	ADP
gujaf-304	256	12	some	some	DET
gujaf-304	256	13	digital	digital	ADJ
gujaf-304	256	14	non	non	ADJ
gujaf-304	256	15	-	-	ADJ
gujaf-304	256	16	banking	banking	ADJ
gujaf-304	256	17	financial	financial	ADJ
gujaf-304	256	18	service	service	NOUN
gujaf-304	256	19	providers	provider	NOUN
gujaf-304	256	20	,	,	PUNCT
gujaf-304	256	21	most	most	ADJ
gujaf-304	256	22	users	user	NOUN
gujaf-304	256	23	of	of	ADP
gujaf-304	256	24	pos	pos	NOUN
gujaf-304	256	25	terminals	terminal	NOUN
gujaf-304	256	26	have	have	VERB
gujaf-304	256	27	accounts	account	NOUN
gujaf-304	256	28	with	with	ADP
gujaf-304	256	29	dmbs	dmb	NOUN
gujaf-304	256	30	.	.	PUNCT
gujaf-304	257	1	this	this	PRON
gujaf-304	257	2	implies	imply	VERB
gujaf-304	257	3	that	that	SCONJ
gujaf-304	257	4	almost	almost	ADV
gujaf-304	257	5	all	all	PRON
gujaf-304	257	6	pos	pos	NOUN
gujaf-304	257	7	transactions	transaction	NOUN
gujaf-304	257	8	financially	financially	ADV
gujaf-304	257	9	contribute	contribute	VERB
gujaf-304	257	10	to	to	ADP
gujaf-304	257	11	the	the	DET
gujaf-304	257	12	pat	pat	NOUN
gujaf-304	257	13	of	of	ADP
gujaf-304	257	14	dmbs	dmbs	PROPN
gujaf-304	257	15	.	.	PUNCT
gujaf-304	258	1	this	this	DET
gujaf-304	258	2	further	far	ADV
gujaf-304	258	3	implies	imply	VERB
gujaf-304	258	4	that	that	SCONJ
gujaf-304	258	5	,	,	PUNCT
gujaf-304	258	6	the	the	DET
gujaf-304	258	7	increasing	increase	VERB
gujaf-304	258	8	use	use	NOUN
gujaf-304	258	9	and	and	CCONJ
gujaf-304	258	10	patronage	patronage	NOUN
gujaf-304	258	11	of	of	ADP
gujaf-304	258	12	pos	pos	NOUN
gujaf-304	258	13	terminals	terminal	NOUN
gujaf-304	258	14	might	might	AUX
gujaf-304	258	15	not	not	PART
gujaf-304	258	16	affect	affect	VERB
gujaf-304	258	17	the	the	DET
gujaf-304	258	18	going	go	VERB
gujaf-304	258	19	concern	concern	NOUN
gujaf-304	258	20	of	of	ADP
gujaf-304	258	21	dmbs	dmb	NOUN
gujaf-304	258	22	,	,	PUNCT
gujaf-304	258	23	but	but	CCONJ
gujaf-304	258	24	is	be	AUX
gujaf-304	258	25	a	a	DET
gujaf-304	258	26	potential	potential	ADJ
gujaf-304	258	27	threat	threat	NOUN
gujaf-304	258	28	to	to	ADP
gujaf-304	258	29	the	the	DET
gujaf-304	258	30	job	job	NOUN
gujaf-304	258	31	gusau	gusau	ADJ
gujaf-304	258	32	journal	journal	NOUN
gujaf-304	258	33	of	of	ADP
gujaf-304	258	34	accounting	accounting	NOUN
gujaf-304	258	35	and	and	CCONJ
gujaf-304	258	36	finance	finance	NOUN
gujaf-304	258	37	,	,	PUNCT
gujaf-304	258	38	vol	vol	NOUN
gujaf-304	258	39	.	.	PROPN
gujaf-304	258	40	5	5	NUM
gujaf-304	258	41	,	,	PUNCT
gujaf-304	258	42	issue	issue	NOUN
gujaf-304	258	43	1	1	NUM
gujaf-304	258	44	,	,	PUNCT
gujaf-304	258	45	april	april	PROPN
gujaf-304	258	46	,	,	PUNCT
gujaf-304	258	47	2024	2024	NUM
gujaf-304	258	48	233	233	NUM
gujaf-304	258	49	security	security	NOUN
gujaf-304	258	50	of	of	ADP
gujaf-304	258	51	bankers	banker	NOUN
gujaf-304	258	52	because	because	SCONJ
gujaf-304	258	53	pos	pos	NOUN
gujaf-304	258	54	terminals	terminal	NOUN
gujaf-304	258	55	are	be	AUX
gujaf-304	258	56	simple	simple	ADJ
gujaf-304	258	57	to	to	PART
gujaf-304	258	58	operate	operate	VERB
gujaf-304	258	59	and	and	CCONJ
gujaf-304	258	60	are	be	AUX
gujaf-304	258	61	seamlessly	seamlessly	ADV
gujaf-304	258	62	operated	operate	VERB
gujaf-304	258	63	outside	outside	ADP
gujaf-304	258	64	the	the	DET
gujaf-304	258	65	banking	banking	NOUN
gujaf-304	258	66	hall	hall	NOUN
gujaf-304	258	67	by	by	ADP
gujaf-304	258	68	less	less	ADV
gujaf-304	258	69	educated	educated	ADJ
gujaf-304	258	70	and	and	CCONJ
gujaf-304	258	71	even	even	ADV
gujaf-304	258	72	under	under	ADJ
gujaf-304	258	73	-	-	PUNCT
gujaf-304	258	74	age	age	NOUN
gujaf-304	258	75	people	people	NOUN
gujaf-304	258	76	.	.	PUNCT
gujaf-304	259	1	this	this	PRON
gujaf-304	259	2	is	be	AUX
gujaf-304	259	3	in	in	ADP
gujaf-304	259	4	agreement	agreement	NOUN
gujaf-304	259	5	with	with	ADP
gujaf-304	259	6	the	the	DET
gujaf-304	259	7	empirical	empirical	ADJ
gujaf-304	259	8	findings	finding	NOUN
gujaf-304	259	9	of	of	ADP
gujaf-304	259	10	ugbede	ugbede	NOUN
gujaf-304	259	11	,	,	PUNCT
gujaf-304	259	12	et	et	PROPN
gujaf-304	259	13	al	al	PROPN
gujaf-304	259	14	.	.	PROPN
gujaf-304	260	1	(	(	PUNCT
gujaf-304	260	2	2019	2019	NUM
gujaf-304	260	3	)	)	PUNCT
gujaf-304	260	4	,	,	PUNCT
gujaf-304	260	5	nwakoby	nwakoby	NOUN
gujaf-304	260	6	,	,	PUNCT
gujaf-304	260	7	et	et	PROPN
gujaf-304	260	8	al	al	PROPN
gujaf-304	260	9	.	.	PROPN
gujaf-304	260	10	(	(	PUNCT
gujaf-304	260	11	2020	2020	NUM
gujaf-304	260	12	)	)	PUNCT
gujaf-304	260	13	and	and	CCONJ
gujaf-304	260	14	le	le	PROPN
gujaf-304	260	15	&	&	CCONJ
gujaf-304	260	16	ngo	ngo	PROPN
gujaf-304	260	17	(	(	PUNCT
gujaf-304	260	18	2020	2020	NUM
gujaf-304	260	19	)	)	PUNCT
gujaf-304	260	20	which	which	PRON
gujaf-304	260	21	congruently	congruently	ADV
gujaf-304	260	22	adduced	adduce	VERB
gujaf-304	260	23	that	that	SCONJ
gujaf-304	260	24	the	the	DET
gujaf-304	260	25	use	use	NOUN
gujaf-304	260	26	of	of	ADP
gujaf-304	260	27	pos	pos	NOUN
gujaf-304	260	28	positively	positively	ADV
gujaf-304	260	29	contributes	contribute	VERB
gujaf-304	260	30	to	to	ADP
gujaf-304	260	31	the	the	DET
gujaf-304	260	32	profitability	profitability	NOUN
gujaf-304	260	33	of	of	ADP
gujaf-304	260	34	banks	bank	NOUN
gujaf-304	260	35	in	in	ADP
gujaf-304	260	36	nigeria	nigeria	PROPN
gujaf-304	260	37	,	,	PUNCT
gujaf-304	260	38	but	but	CCONJ
gujaf-304	260	39	is	be	AUX
gujaf-304	260	40	contrary	contrary	ADJ
gujaf-304	260	41	to	to	ADP
gujaf-304	260	42	the	the	DET
gujaf-304	260	43	finding	finding	NOUN
gujaf-304	260	44	of	of	ADP
gujaf-304	260	45	okonkwo	okonkwo	NOUN
gujaf-304	260	46	&	&	CCONJ
gujaf-304	260	47	ekwueme	ekwueme	PROPN
gujaf-304	260	48	(	(	PUNCT
gujaf-304	260	49	2022	2022	NUM
gujaf-304	260	50	)	)	PUNCT
gujaf-304	260	51	who	who	PRON
gujaf-304	260	52	discovered	discover	VERB
gujaf-304	260	53	otherwise	otherwise	ADV
gujaf-304	260	54	.	.	PUNCT
gujaf-304	261	1	however	however	ADV
gujaf-304	261	2	,	,	PUNCT
gujaf-304	261	3	the	the	DET
gujaf-304	261	4	r2	r2	NOUN
gujaf-304	261	5	in	in	ADP
gujaf-304	261	6	table	table	NOUN
gujaf-304	261	7	6	6	NUM
gujaf-304	261	8	(	(	PUNCT
gujaf-304	261	9	0.413	0.413	NUM
gujaf-304	261	10	)	)	PUNCT
gujaf-304	261	11	indicates	indicate	VERB
gujaf-304	261	12	that	that	SCONJ
gujaf-304	261	13	the	the	DET
gujaf-304	261	14	flexibility	flexibility	NOUN
gujaf-304	261	15	of	of	ADP
gujaf-304	261	16	and	and	CCONJ
gujaf-304	261	17	increasing	increase	VERB
gujaf-304	261	18	preference	preference	NOUN
gujaf-304	261	19	for	for	ADP
gujaf-304	261	20	oll	oll	PROPN
gujaf-304	261	21	though	though	ADV
gujaf-304	261	22	not	not	PART
gujaf-304	261	23	statistically	statistically	ADV
gujaf-304	261	24	significant	significant	ADJ
gujaf-304	261	25	,	,	PUNCT
gujaf-304	261	26	has	have	VERB
gujaf-304	261	27	a	a	DET
gujaf-304	261	28	41	41	NUM
gujaf-304	261	29	%	%	NOUN
gujaf-304	261	30	adverse	adverse	ADJ
gujaf-304	261	31	effect	effect	NOUN
gujaf-304	261	32	on	on	ADP
gujaf-304	261	33	the	the	DET
gujaf-304	261	34	pat	pat	NOUN
gujaf-304	261	35	of	of	ADP
gujaf-304	261	36	nigerian	nigerian	PROPN
gujaf-304	261	37	dmbs	dmbs	PROPN
gujaf-304	261	38	.	.	PUNCT
gujaf-304	262	1	this	this	PRON
gujaf-304	262	2	is	be	AUX
gujaf-304	262	3	probably	probably	ADV
gujaf-304	262	4	because	because	SCONJ
gujaf-304	262	5	oll	oll	PROPN
gujaf-304	262	6	,	,	PUNCT
gujaf-304	262	7	though	though	SCONJ
gujaf-304	262	8	mostly	mostly	ADV
gujaf-304	262	9	received	receive	VERB
gujaf-304	262	10	by	by	ADP
gujaf-304	262	11	beneficiaries	beneficiary	NOUN
gujaf-304	262	12	through	through	ADP
gujaf-304	262	13	dmbs	dmb	NOUN
gujaf-304	262	14	at	at	ADP
gujaf-304	262	15	a	a	DET
gujaf-304	262	16	cost	cost	NOUN
gujaf-304	262	17	,	,	PUNCT
gujaf-304	262	18	the	the	DET
gujaf-304	262	19	associated	associated	ADJ
gujaf-304	262	20	interest	interest	NOUN
gujaf-304	262	21	is	be	AUX
gujaf-304	262	22	solely	solely	ADV
gujaf-304	262	23	earned	earn	VERB
gujaf-304	262	24	by	by	ADP
gujaf-304	262	25	digital	digital	ADJ
gujaf-304	262	26	non	non	ADJ
gujaf-304	262	27	-	-	ADJ
gujaf-304	262	28	banking	banking	ADJ
gujaf-304	262	29	financial	financial	ADJ
gujaf-304	262	30	institutions	institution	NOUN
gujaf-304	262	31	.	.	PUNCT
gujaf-304	263	1	this	this	PRON
gujaf-304	263	2	supports	support	VERB
gujaf-304	263	3	the	the	DET
gujaf-304	263	4	empirical	empirical	ADJ
gujaf-304	263	5	finding	finding	NOUN
gujaf-304	263	6	of	of	ADP
gujaf-304	263	7	sari	sari	NOUN
gujaf-304	263	8	&	&	CCONJ
gujaf-304	263	9	novrianto	novrianto	PROPN
gujaf-304	263	10	(	(	PUNCT
gujaf-304	263	11	2020	2020	NUM
gujaf-304	263	12	)	)	PUNCT
gujaf-304	263	13	which	which	PRON
gujaf-304	263	14	insinuates	insinuate	VERB
gujaf-304	263	15	that	that	SCONJ
gujaf-304	263	16	the	the	DET
gujaf-304	263	17	lending	lending	NOUN
gujaf-304	263	18	culture	culture	NOUN
gujaf-304	263	19	of	of	ADP
gujaf-304	263	20	conventional	conventional	ADJ
gujaf-304	263	21	deposit	deposit	NOUN
gujaf-304	263	22	money	money	NOUN
gujaf-304	263	23	banks	bank	NOUN
gujaf-304	263	24	has	have	VERB
gujaf-304	263	25	a	a	DET
gujaf-304	263	26	psychological	psychological	ADJ
gujaf-304	263	27	implication	implication	NOUN
gujaf-304	263	28	and	and	CCONJ
gujaf-304	263	29	effect	effect	NOUN
gujaf-304	263	30	on	on	ADP
gujaf-304	263	31	individuals	individual	NOUN
gujaf-304	263	32	’	'	PUNCT
gujaf-304	263	33	choice	choice	NOUN
gujaf-304	263	34	of	of	ADP
gujaf-304	263	35	borrowing	borrowing	NOUN
gujaf-304	263	36	.	.	PUNCT
gujaf-304	264	1	furthermore	furthermore	ADV
gujaf-304	264	2	,	,	PUNCT
gujaf-304	264	3	the	the	DET
gujaf-304	264	4	outcome	outcome	NOUN
gujaf-304	264	5	of	of	ADP
gujaf-304	264	6	table	table	NOUN
gujaf-304	264	7	7	7	NUM
gujaf-304	264	8	indicates	indicate	VERB
gujaf-304	264	9	that	that	SCONJ
gujaf-304	264	10	,	,	PUNCT
gujaf-304	264	11	though	though	SCONJ
gujaf-304	264	12	statistically	statistically	ADV
gujaf-304	264	13	insignificant	insignificant	ADJ
gujaf-304	264	14	,	,	PUNCT
gujaf-304	264	15	the	the	DET
gujaf-304	264	16	increasing	increase	VERB
gujaf-304	264	17	use	use	NOUN
gujaf-304	264	18	and	and	CCONJ
gujaf-304	264	19	patronage	patronage	NOUN
gujaf-304	264	20	of	of	ADP
gujaf-304	264	21	pos	pos	NOUN
gujaf-304	264	22	terminals	terminal	NOUN
gujaf-304	264	23	has	have	VERB
gujaf-304	264	24	about	about	ADV
gujaf-304	264	25	9	9	NUM
gujaf-304	264	26	%	%	NOUN
gujaf-304	264	27	adverse	adverse	ADJ
gujaf-304	264	28	effect	effect	NOUN
gujaf-304	264	29	on	on	ADP
gujaf-304	264	30	the	the	DET
gujaf-304	264	31	cheque	cheque	NOUN
gujaf-304	264	32	values	value	NOUN
gujaf-304	264	33	(	(	PUNCT
gujaf-304	264	34	turnover	turnover	NOUN
gujaf-304	264	35	)	)	PUNCT
gujaf-304	264	36	of	of	ADP
gujaf-304	264	37	nigerian	nigerian	PROPN
gujaf-304	264	38	dmbs	dmb	NOUN
gujaf-304	264	39	.	.	PUNCT
gujaf-304	265	1	this	this	PRON
gujaf-304	265	2	is	be	AUX
gujaf-304	265	3	possibly	possibly	ADV
gujaf-304	265	4	because	because	SCONJ
gujaf-304	265	5	,	,	PUNCT
gujaf-304	265	6	just	just	ADV
gujaf-304	265	7	as	as	SCONJ
gujaf-304	265	8	cheques	cheque	NOUN
gujaf-304	265	9	are	be	AUX
gujaf-304	265	10	means	mean	NOUN
gujaf-304	265	11	of	of	ADP
gujaf-304	265	12	withdrawal	withdrawal	NOUN
gujaf-304	265	13	and	and	CCONJ
gujaf-304	265	14	payment	payment	NOUN
gujaf-304	265	15	,	,	PUNCT
gujaf-304	265	16	the	the	DET
gujaf-304	265	17	pos	pos	NOUN
gujaf-304	265	18	terminal	terminal	NOUN
gujaf-304	265	19	,	,	PUNCT
gujaf-304	265	20	at	at	ADP
gujaf-304	265	21	the	the	DET
gujaf-304	265	22	insertion	insertion	NOUN
gujaf-304	265	23	of	of	ADP
gujaf-304	265	24	an	an	DET
gujaf-304	265	25	atm	atm	NOUN
gujaf-304	265	26	card	card	NOUN
gujaf-304	265	27	seamlessly	seamlessly	ADV
gujaf-304	265	28	does	do	VERB
gujaf-304	265	29	the	the	DET
gujaf-304	265	30	work	work	NOUN
gujaf-304	265	31	of	of	ADP
gujaf-304	265	32	the	the	DET
gujaf-304	265	33	cheque	cheque	NOUN
gujaf-304	265	34	in	in	ADP
gujaf-304	265	35	split	split	ADJ
gujaf-304	265	36	seconds	second	NOUN
gujaf-304	265	37	.	.	PUNCT
gujaf-304	266	1	the	the	DET
gujaf-304	266	2	low	low	ADJ
gujaf-304	266	3	r2	r2	PROPN
gujaf-304	266	4	value	value	NOUN
gujaf-304	266	5	(	(	PUNCT
gujaf-304	266	6	0.089	0.089	NUM
gujaf-304	266	7	)	)	PUNCT
gujaf-304	266	8	and	and	CCONJ
gujaf-304	266	9	negative	negative	ADJ
gujaf-304	266	10	beta	beta	ADJ
gujaf-304	266	11	coefficient	coefficient	NOUN
gujaf-304	266	12	(	(	PUNCT
gujaf-304	266	13	-0.299	-0.299	VERB
gujaf-304	266	14	)	)	PUNCT
gujaf-304	266	15	in	in	ADP
gujaf-304	266	16	table	table	NOUN
gujaf-304	266	17	7	7	NUM
gujaf-304	266	18	further	far	ADV
gujaf-304	266	19	indicates	indicate	VERB
gujaf-304	266	20	that	that	SCONJ
gujaf-304	266	21	,	,	PUNCT
gujaf-304	266	22	every	every	DET
gujaf-304	266	23	pos	pos	NOUN
gujaf-304	266	24	transaction	transaction	NOUN
gujaf-304	266	25	insignificantly	insignificantly	ADV
gujaf-304	266	26	reduces	reduce	VERB
gujaf-304	266	27	cheque	cheque	NOUN
gujaf-304	266	28	transaction	transaction	NOUN
gujaf-304	266	29	by	by	ADP
gujaf-304	266	30	0.299	0.299	NUM
gujaf-304	266	31	.	.	PUNCT
gujaf-304	267	1	unequivocally	unequivocally	ADV
gujaf-304	267	2	,	,	PUNCT
gujaf-304	267	3	unlike	unlike	ADP
gujaf-304	267	4	the	the	DET
gujaf-304	267	5	atm	atm	NOUN
gujaf-304	267	6	card	card	NOUN
gujaf-304	267	7	,	,	PUNCT
gujaf-304	267	8	cheque	cheque	NOUN
gujaf-304	267	9	is	be	AUX
gujaf-304	267	10	rarely	rarely	ADV
gujaf-304	267	11	issued	issue	VERB
gujaf-304	267	12	and	and	CCONJ
gujaf-304	267	13	used	use	VERB
gujaf-304	267	14	by	by	ADP
gujaf-304	267	15	dmbs	dmb	NOUN
gujaf-304	267	16	and	and	CCONJ
gujaf-304	267	17	bank	bank	NOUN
gujaf-304	267	18	account	account	NOUN
gujaf-304	267	19	holders	holder	NOUN
gujaf-304	267	20	in	in	ADP
gujaf-304	267	21	contemporary	contemporary	ADJ
gujaf-304	267	22	time	time	NOUN
gujaf-304	267	23	.	.	PUNCT
gujaf-304	268	1	finally	finally	ADV
gujaf-304	268	2	,	,	PUNCT
gujaf-304	268	3	the	the	DET
gujaf-304	268	4	results	result	NOUN
gujaf-304	268	5	in	in	ADP
gujaf-304	268	6	table	table	NOUN
gujaf-304	268	7	8	8	NUM
gujaf-304	268	8	indicate	indicate	VERB
gujaf-304	268	9	that	that	SCONJ
gujaf-304	268	10	the	the	DET
gujaf-304	268	11	flexibility	flexibility	NOUN
gujaf-304	268	12	of	of	ADP
gujaf-304	268	13	and	and	CCONJ
gujaf-304	268	14	increasing	increase	VERB
gujaf-304	268	15	preference	preference	NOUN
gujaf-304	268	16	for	for	ADP
gujaf-304	268	17	oll	oll	PROPN
gujaf-304	268	18	positively	positively	ADV
gujaf-304	268	19	affect	affect	VERB
gujaf-304	268	20	and	and	CCONJ
gujaf-304	268	21	improves	improve	VERB
gujaf-304	268	22	the	the	DET
gujaf-304	268	23	turnover	turnover	NOUN
gujaf-304	268	24	(	(	PUNCT
gujaf-304	268	25	cheque	cheque	NOUN
gujaf-304	268	26	values	value	NOUN
gujaf-304	268	27	)	)	PUNCT
gujaf-304	268	28	of	of	ADP
gujaf-304	268	29	nigerian	nigerian	ADJ
gujaf-304	268	30	deposit	deposit	NOUN
gujaf-304	268	31	money	money	NOUN
gujaf-304	268	32	banks	bank	NOUN
gujaf-304	268	33	.	.	PUNCT
gujaf-304	269	1	the	the	DET
gujaf-304	269	2	r2	r2	PROPN
gujaf-304	269	3	value	value	NOUN
gujaf-304	269	4	(	(	PUNCT
gujaf-304	269	5	0.428	0.428	NUM
gujaf-304	269	6	)	)	PUNCT
gujaf-304	269	7	and	and	CCONJ
gujaf-304	269	8	positive	positive	ADJ
gujaf-304	269	9	beta	beta	NOUN
gujaf-304	269	10	coefficient	coefficient	NOUN
gujaf-304	269	11	(	(	PUNCT
gujaf-304	269	12	0.654	0.654	NUM
gujaf-304	269	13	)	)	PUNCT
gujaf-304	269	14	in	in	ADP
gujaf-304	269	15	table	table	NOUN
gujaf-304	269	16	8	8	NUM
gujaf-304	269	17	implies	imply	VERB
gujaf-304	269	18	that	that	SCONJ
gujaf-304	269	19	,	,	PUNCT
gujaf-304	269	20	each	each	DET
gujaf-304	269	21	oll	oll	PROPN
gujaf-304	269	22	facility	facility	NOUN
gujaf-304	269	23	granted	grant	VERB
gujaf-304	269	24	and	and	CCONJ
gujaf-304	269	25	received	receive	VERB
gujaf-304	269	26	insignificantly	insignificantly	ADV
gujaf-304	269	27	results	result	NOUN
gujaf-304	269	28	to	to	ADP
gujaf-304	269	29	a	a	DET
gujaf-304	269	30	0.65	0.65	NUM
gujaf-304	269	31	increase	increase	NOUN
gujaf-304	269	32	in	in	ADP
gujaf-304	269	33	cheque	cheque	NOUN
gujaf-304	269	34	transaction	transaction	NOUN
gujaf-304	269	35	.	.	PUNCT
gujaf-304	270	1	remarkably	remarkably	ADV
gujaf-304	270	2	,	,	PUNCT
gujaf-304	270	3	this	this	DET
gujaf-304	270	4	study	study	NOUN
gujaf-304	270	5	could	could	AUX
gujaf-304	270	6	not	not	PART
gujaf-304	270	7	regrettably	regrettably	ADV
gujaf-304	270	8	capture	capture	VERB
gujaf-304	270	9	relevant	relevant	ADJ
gujaf-304	270	10	extant	extant	ADJ
gujaf-304	270	11	empirical	empirical	ADJ
gujaf-304	270	12	findings	finding	NOUN
gujaf-304	270	13	on	on	ADP
gujaf-304	270	14	bank	bank	NOUN
gujaf-304	270	15	turnover	turnover	NOUN
gujaf-304	270	16	that	that	PRON
gujaf-304	270	17	are	be	AUX
gujaf-304	270	18	germane	germane	ADJ
gujaf-304	270	19	to	to	ADP
gujaf-304	270	20	the	the	DET
gujaf-304	270	21	validation	validation	NOUN
gujaf-304	270	22	of	of	ADP
gujaf-304	270	23	its	its	PRON
gujaf-304	270	24	findings	finding	NOUN
gujaf-304	270	25	.	.	PUNCT
gujaf-304	271	1	5	5	X
gujaf-304	271	2	.	.	X
gujaf-304	271	3	conclusion	conclusion	NOUN
gujaf-304	271	4	and	and	CCONJ
gujaf-304	271	5	recommendations	recommendation	NOUN
gujaf-304	271	6	drawing	draw	VERB
gujaf-304	271	7	from	from	ADP
gujaf-304	271	8	the	the	DET
gujaf-304	271	9	empirical	empirical	ADJ
gujaf-304	271	10	findings	finding	NOUN
gujaf-304	271	11	on	on	ADP
gujaf-304	271	12	profitability	profitability	NOUN
gujaf-304	271	13	and	and	CCONJ
gujaf-304	271	14	turnover	turnover	NOUN
gujaf-304	271	15	of	of	ADP
gujaf-304	271	16	dmbs	dmb	NOUN
gujaf-304	271	17	in	in	ADP
gujaf-304	271	18	nigeria	nigeria	PROPN
gujaf-304	271	19	,	,	PUNCT
gujaf-304	271	20	based	base	VERB
gujaf-304	271	21	on	on	ADP
gujaf-304	271	22	the	the	DET
gujaf-304	271	23	pearson	pearson	PROPN
gujaf-304	271	24	product	product	NOUN
gujaf-304	271	25	moment	moment	NOUN
gujaf-304	271	26	correlation	correlation	NOUN
gujaf-304	271	27	and	and	CCONJ
gujaf-304	271	28	linear	linear	ADJ
gujaf-304	271	29	regression	regression	NOUN
gujaf-304	271	30	analyses	analyse	VERB
gujaf-304	271	31	the	the	DET
gujaf-304	271	32	pat	pat	NOUN
gujaf-304	271	33	values	value	NOUN
gujaf-304	271	34	,	,	PUNCT
gujaf-304	271	35	cheque	cheque	NOUN
gujaf-304	271	36	values	value	NOUN
gujaf-304	271	37	,	,	PUNCT
gujaf-304	271	38	pos	pos	NOUN
gujaf-304	271	39	value	value	NOUN
gujaf-304	271	40	and	and	CCONJ
gujaf-304	271	41	oll	oll	ADJ
gujaf-304	271	42	values	value	NOUN
gujaf-304	271	43	,	,	PUNCT
gujaf-304	271	44	this	this	DET
gujaf-304	271	45	study	study	NOUN
gujaf-304	271	46	summarily	summarily	ADV
gujaf-304	271	47	concludes	conclude	VERB
gujaf-304	271	48	that	that	SCONJ
gujaf-304	271	49	,	,	PUNCT
gujaf-304	271	50	while	while	SCONJ
gujaf-304	271	51	the	the	DET
gujaf-304	271	52	increasing	increase	VERB
gujaf-304	271	53	use	use	NOUN
gujaf-304	271	54	and	and	CCONJ
gujaf-304	271	55	patronage	patronage	NOUN
gujaf-304	271	56	of	of	ADP
gujaf-304	271	57	pos	pos	NOUN
gujaf-304	271	58	terminals	terminal	NOUN
gujaf-304	271	59	positively	positively	ADV
gujaf-304	271	60	and	and	CCONJ
gujaf-304	271	61	significantly	significantly	ADV
gujaf-304	271	62	improves	improve	VERB
gujaf-304	271	63	the	the	DET
gujaf-304	271	64	profitability	profitability	NOUN
gujaf-304	271	65	of	of	ADP
gujaf-304	271	66	deposit	deposit	NOUN
gujaf-304	271	67	money	money	NOUN
gujaf-304	271	68	banks	bank	NOUN
gujaf-304	271	69	,	,	PUNCT
gujaf-304	271	70	it	it	PRON
gujaf-304	271	71	gusau	gusau	ADJ
gujaf-304	271	72	journal	journal	NOUN
gujaf-304	271	73	of	of	ADP
gujaf-304	271	74	accounting	accounting	NOUN
gujaf-304	271	75	and	and	CCONJ
gujaf-304	271	76	finance	finance	NOUN
gujaf-304	271	77	,	,	PUNCT
gujaf-304	271	78	vol	vol	NOUN
gujaf-304	271	79	.	.	PROPN
gujaf-304	271	80	5	5	NUM
gujaf-304	271	81	,	,	PUNCT
gujaf-304	271	82	issue	issue	NOUN
gujaf-304	271	83	1	1	NUM
gujaf-304	271	84	,	,	PUNCT
gujaf-304	271	85	april	april	PROPN
gujaf-304	271	86	,	,	PUNCT
gujaf-304	271	87	2024	2024	NUM
gujaf-304	271	88	234	234	NUM
gujaf-304	271	89	adversely	adversely	ADV
gujaf-304	271	90	affects	affect	VERB
gujaf-304	271	91	the	the	DET
gujaf-304	271	92	turnover	turnover	NOUN
gujaf-304	271	93	of	of	ADP
gujaf-304	271	94	deposit	deposit	NOUN
gujaf-304	271	95	money	money	NOUN
gujaf-304	271	96	banks	bank	NOUN
gujaf-304	271	97	in	in	ADP
gujaf-304	271	98	nigeria	nigeria	PROPN
gujaf-304	271	99	in	in	ADP
gujaf-304	271	100	an	an	DET
gujaf-304	271	101	insignificant	insignificant	ADJ
gujaf-304	271	102	manner	manner	NOUN
gujaf-304	271	103	.	.	PUNCT
gujaf-304	272	1	it	it	PRON
gujaf-304	272	2	further	far	ADV
gujaf-304	272	3	concludes	conclude	VERB
gujaf-304	272	4	that	that	SCONJ
gujaf-304	272	5	,	,	PUNCT
gujaf-304	272	6	while	while	SCONJ
gujaf-304	272	7	the	the	DET
gujaf-304	272	8	flexibility	flexibility	NOUN
gujaf-304	272	9	of	of	ADP
gujaf-304	272	10	and	and	CCONJ
gujaf-304	272	11	increasing	increase	VERB
gujaf-304	272	12	preference	preference	NOUN
gujaf-304	272	13	for	for	ADP
gujaf-304	272	14	online	online	ADJ
gujaf-304	272	15	loans	loan	NOUN
gujaf-304	272	16	adversely	adversely	ADV
gujaf-304	272	17	affect	affect	VERB
gujaf-304	272	18	the	the	DET
gujaf-304	272	19	profitability	profitability	NOUN
gujaf-304	272	20	of	of	ADP
gujaf-304	272	21	deposit	deposit	NOUN
gujaf-304	272	22	money	money	NOUN
gujaf-304	272	23	banks	bank	NOUN
gujaf-304	272	24	in	in	ADP
gujaf-304	272	25	a	a	DET
gujaf-304	272	26	statistically	statistically	ADV
gujaf-304	272	27	insignificant	insignificant	ADJ
gujaf-304	272	28	manner	manner	NOUN
gujaf-304	272	29	,	,	PUNCT
gujaf-304	272	30	it	it	PRON
gujaf-304	272	31	insignificantly	insignificantly	ADV
gujaf-304	272	32	improves	improve	VERB
gujaf-304	272	33	the	the	DET
gujaf-304	272	34	turnover	turnover	NOUN
gujaf-304	272	35	of	of	ADP
gujaf-304	272	36	deposit	deposit	NOUN
gujaf-304	272	37	money	money	NOUN
gujaf-304	272	38	banks	bank	NOUN
gujaf-304	272	39	in	in	ADP
gujaf-304	272	40	nigeria	nigeria	PROPN
gujaf-304	272	41	.	.	PUNCT
gujaf-304	273	1	consequently	consequently	ADV
gujaf-304	273	2	,	,	PUNCT
gujaf-304	273	3	the	the	DET
gujaf-304	273	4	study	study	NOUN
gujaf-304	273	5	recommends	recommend	VERB
gujaf-304	273	6	that	that	SCONJ
gujaf-304	273	7	dmbs	dmb	NOUN
gujaf-304	273	8	should	should	AUX
gujaf-304	273	9	be	be	AUX
gujaf-304	273	10	operationally	operationally	ADV
gujaf-304	273	11	flexible	flexible	ADJ
gujaf-304	273	12	and	and	CCONJ
gujaf-304	273	13	competitive	competitive	ADJ
gujaf-304	273	14	,	,	PUNCT
gujaf-304	273	15	and	and	CCONJ
gujaf-304	273	16	fully	fully	ADV
gujaf-304	273	17	automate	automate	VERB
gujaf-304	273	18	their	their	PRON
gujaf-304	273	19	financial	financial	ADJ
gujaf-304	273	20	products	product	NOUN
gujaf-304	273	21	and	and	CCONJ
gujaf-304	273	22	services	service	NOUN
gujaf-304	273	23	.	.	PUNCT
gujaf-304	274	1	references	reference	NOUN
gujaf-304	274	2	aiken	aiken	PROPN
gujaf-304	274	3	,	,	PUNCT
gujaf-304	274	4	l.s	l.s	PROPN
gujaf-304	274	5	.	.	PROPN
gujaf-304	274	6	,	,	PUNCT
gujaf-304	274	7	&	&	CCONJ
gujaf-304	274	8	west	west	PROPN
gujaf-304	274	9	,	,	PUNCT
gujaf-304	274	10	s.g	s.g	PROPN
gujaf-304	274	11	.	.	PROPN
gujaf-304	274	12	(	(	PUNCT
gujaf-304	274	13	1991	1991	NUM
gujaf-304	274	14	)	)	PUNCT
gujaf-304	274	15	.	.	PUNCT
gujaf-304	275	1	multiple	multiple	ADJ
gujaf-304	275	2	regression	regression	NOUN
gujaf-304	275	3	:	:	PUNCT
gujaf-304	275	4	testing	testing	NOUN
gujaf-304	275	5	and	and	CCONJ
gujaf-304	275	6	interpreting	interpret	VERB
gujaf-304	275	7	interactions	interaction	NOUN
gujaf-304	275	8	.	.	PUNCT
gujaf-304	276	1	ne	ne	PROPN
gujaf-304	276	2	,	,	PUNCT
gujaf-304	276	3	washington	washington	PROPN
gujaf-304	276	4	:	:	PUNCT
gujaf-304	276	5	american	american	PROPN
gujaf-304	276	6	psychological	psychological	PROPN
gujaf-304	276	7	association	association	PROPN
gujaf-304	276	8	.	.	PUNCT
gujaf-304	277	1	athow	athow	PROPN
gujaf-304	277	2	,	,	PUNCT
gujaf-304	277	3	d.	d.	PROPN
gujaf-304	277	4	(	(	PUNCT
gujaf-304	277	5	2023	2023	NUM
gujaf-304	277	6	)	)	PUNCT
gujaf-304	277	7	.	.	PUNCT
gujaf-304	278	1	an	an	DET
gujaf-304	278	2	evolution	evolution	NOUN
gujaf-304	278	3	of	of	ADP
gujaf-304	278	4	pos	pos	NOUN
gujaf-304	278	5	(	(	PUNCT
gujaf-304	278	6	point	point	NOUN
gujaf-304	278	7	of	of	ADP
gujaf-304	278	8	sale	sale	NOUN
gujaf-304	278	9	)	)	PUNCT
gujaf-304	278	10	systems	system	NOUN
gujaf-304	278	11	.	.	PUNCT
gujaf-304	279	1	retrieved	retrieve	VERB
gujaf-304	279	2	january	january	PROPN
gujaf-304	279	3	20	20	NUM
gujaf-304	279	4	,	,	PUNCT
gujaf-304	279	5	2023	2023	NUM
gujaf-304	279	6	from	from	ADP
gujaf-304	279	7	https://www.techradar.com	https://www.techradar.com	PROPN
gujaf-304	279	8	>	>	X
gujaf-304	279	9	news	news	PROPN
gujaf-304	279	10	.	.	PUNCT
gujaf-304	280	1	chukwuma	chukwuma	PROPN
gujaf-304	280	2	,	,	PUNCT
gujaf-304	280	3	o.j	o.j	PROPN
gujaf-304	280	4	.	.	PROPN
gujaf-304	280	5	(	(	PUNCT
gujaf-304	280	6	2018	2018	NUM
gujaf-304	280	7	)	)	PUNCT
gujaf-304	280	8	.	.	PUNCT
gujaf-304	281	1	the	the	DET
gujaf-304	281	2	impact	impact	NOUN
gujaf-304	281	3	of	of	ADP
gujaf-304	281	4	the	the	DET
gujaf-304	281	5	cashless	cashless	NOUN
gujaf-304	281	6	rural	rural	ADJ
gujaf-304	281	7	economy	economy	NOUN
gujaf-304	281	8	of	of	ADP
gujaf-304	281	9	nigeria	nigeria	PROPN
gujaf-304	281	10	:	:	PUNCT
gujaf-304	281	11	a	a	DET
gujaf-304	281	12	study	study	NOUN
gujaf-304	281	13	of	of	ADP
gujaf-304	281	14	ikwo	ikwo	PROPN
gujaf-304	281	15	local	local	ADJ
gujaf-304	281	16	government	government	NOUN
gujaf-304	281	17	area	area	NOUN
gujaf-304	281	18	.	.	PUNCT
gujaf-304	282	1	retrieved	retrieve	VERB
gujaf-304	282	2	january	january	PROPN
gujaf-304	282	3	5	5	NUM
gujaf-304	282	4	,	,	PUNCT
gujaf-304	282	5	2023	2023	NUM
gujaf-304	282	6	from	from	ADP
gujaf-304	282	7	https://www.researchgate	https://www.researchgate	PROPN
gujaf-304	282	8	.	.	PUNCT
gujaf-304	283	1	net	net	ADJ
gujaf-304	283	2	/	/	SYM
gujaf-304	283	3	publication/327222094	publication/327222094	PROPN
gujaf-304	283	4	_	_	X
gujaf-304	284	1	das	das	PROPN
gujaf-304	284	2	,	,	PUNCT
gujaf-304	284	3	u.s	u.s	PROPN
gujaf-304	284	4	.	.	PROPN
gujaf-304	284	5	,	,	PUNCT
gujaf-304	284	6	hu	hu	PROPN
gujaf-304	284	7	,	,	PUNCT
gujaf-304	284	8	k.	k.	PROPN
gujaf-304	284	9	,	,	PUNCT
gujaf-304	284	10	&	&	CCONJ
gujaf-304	284	11	xu	xu	PROPN
gujaf-304	284	12	,	,	PUNCT
gujaf-304	284	13	t.t	t.t	PROPN
gujaf-304	284	14	.	.	PROPN
gujaf-304	284	15	(	(	PUNCT
gujaf-304	284	16	2019	2019	NUM
gujaf-304	284	17	)	)	PUNCT
gujaf-304	284	18	.	.	PUNCT
gujaf-304	285	1	bank	bank	NOUN
gujaf-304	285	2	profitability	profitability	NOUN
gujaf-304	285	3	:	:	PUNCT
gujaf-304	285	4	consider	consider	VERB
gujaf-304	285	5	the	the	DET
gujaf-304	285	6	source	source	NOUN
gujaf-304	285	7	.	.	PUNCT
gujaf-304	286	1	retrieved	retrieve	VERB
gujaf-304	286	2	april	april	PROPN
gujaf-304	286	3	20	20	NUM
gujaf-304	286	4	,	,	PUNCT
gujaf-304	286	5	2023	2023	NUM
gujaf-304	286	6	from	from	ADP
gujaf-304	286	7	https://www.imf.org>2019/01/11	https://www.imf.org>2019/01/11	PROPN
gujaf-304	286	8	.	.	PUNCT
gujaf-304	287	1	dongi	dongi	PROPN
gujaf-304	287	2	,	,	PUNCT
gujaf-304	287	3	j.	j.	PROPN
gujaf-304	287	4	,	,	PUNCT
gujaf-304	287	5	yin	yin	PROPN
gujaf-304	287	6	,	,	PUNCT
gujaf-304	287	7	l.	l.	PROPN
gujaf-304	287	8	,	,	PUNCT
gujaf-304	287	9	liu	liu	PROPN
gujaf-304	287	10	,	,	PUNCT
gujaf-304	287	11	x.	x.	PROPN
gujaf-304	287	12	,	,	PUNCT
gujaf-304	287	13	hu	hu	PROPN
gujaf-304	287	14	,	,	PUNCT
gujaf-304	287	15	m.	m.	NOUN
gujaf-304	287	16	,	,	PUNCT
gujaf-304	287	17	li	li	PROPN
gujaf-304	287	18	,	,	PUNCT
gujaf-304	287	19	x.	x.	PROPN
gujaf-304	287	20	,	,	PUNCT
gujaf-304	287	21	&	&	CCONJ
gujaf-304	287	22	liu	liu	PROPN
gujaf-304	287	23	,	,	PUNCT
gujaf-304	287	24	l.	l.	PROPN
gujaf-304	287	25	(	(	PUNCT
gujaf-304	287	26	2020	2020	NUM
gujaf-304	287	27	)	)	PUNCT
gujaf-304	287	28	.	.	PUNCT
gujaf-304	288	1	impact	impact	NOUN
gujaf-304	288	2	of	of	ADP
gujaf-304	288	3	internet	internet	NOUN
gujaf-304	288	4	finance	finance	NOUN
gujaf-304	288	5	on	on	ADP
gujaf-304	288	6	the	the	DET
gujaf-304	288	7	performance	performance	NOUN
gujaf-304	288	8	of	of	ADP
gujaf-304	288	9	commercial	commercial	ADJ
gujaf-304	288	10	banks	bank	NOUN
gujaf-304	288	11	in	in	ADP
gujaf-304	288	12	china	china	PROPN
gujaf-304	288	13	.	.	PUNCT
gujaf-304	289	1	international	international	ADJ
gujaf-304	289	2	review	review	NOUN
gujaf-304	289	3	of	of	ADP
gujaf-304	289	4	financial	financial	ADJ
gujaf-304	289	5	analysis	analysis	NOUN
gujaf-304	289	6	,	,	PUNCT
gujaf-304	289	7	72	72	NUM
gujaf-304	289	8	,	,	PUNCT
gujaf-304	289	9	45	45	NUM
gujaf-304	289	10	-	-	SYM
gujaf-304	289	11	62	62	NUM
gujaf-304	289	12	federal	federal	PROPN
gujaf-304	289	13	reserve	reserve	PROPN
gujaf-304	289	14	bank	bank	PROPN
gujaf-304	289	15	of	of	ADP
gujaf-304	289	16	philadelphia	philadelphia	PROPN
gujaf-304	289	17	(	(	PUNCT
gujaf-304	289	18	2015	2015	NUM
gujaf-304	289	19	)	)	PUNCT
gujaf-304	289	20	.	.	PUNCT
gujaf-304	290	1	the	the	DET
gujaf-304	290	2	joint	joint	ADJ
gujaf-304	290	3	small	small	ADJ
gujaf-304	290	4	business	business	NOUN
gujaf-304	290	5	credit	credit	NOUN
gujaf-304	290	6	survey	survey	NOUN
gujaf-304	290	7	report	report	NOUN
gujaf-304	290	8	.	.	PUNCT
gujaf-304	291	1	retrieved	retrieve	VERB
gujaf-304	291	2	january	january	PROPN
gujaf-304	291	3	5	5	NUM
gujaf-304	291	4	,	,	PUNCT
gujaf-304	291	5	2023	2023	NUM
gujaf-304	291	6	from	from	ADP
gujaf-304	291	7	federal	federal	PROPN
gujaf-304	291	8	reserve	reserve	PROPN
gujaf-304	291	9	bank	bank	PROPN
gujaf-304	291	10	of	of	ADP
gujaf-304	291	11	philadelphia	philadelphia	PROPN
gujaf-304	291	12	(	(	PUNCT
gujaf-304	291	13	philadelphiafed.org	philadelphiafed.org	X
gujaf-304	291	14	)	)	PUNCT
gujaf-304	291	15	findling	findling	NOUN
gujaf-304	291	16	,	,	PUNCT
gujaf-304	291	17	j.	j.	PROPN
gujaf-304	291	18	(	(	PUNCT
gujaf-304	291	19	n.d	n.d	PROPN
gujaf-304	291	20	.	.	PROPN
gujaf-304	291	21	)	)	PUNCT
gujaf-304	291	22	.	.	PUNCT
gujaf-304	292	1	what	what	PRON
gujaf-304	292	2	is	be	AUX
gujaf-304	292	3	a	a	DET
gujaf-304	292	4	banks	bank	NOUN
gujaf-304	292	5	turnover	turnover	NOUN
gujaf-304	292	6	?	?	PUNCT
gujaf-304	293	1	retrieved	retrieve	VERB
gujaf-304	293	2	march	march	PROPN
gujaf-304	293	3	21	21	NUM
gujaf-304	293	4	,	,	PUNCT
gujaf-304	293	5	2023	2023	NUM
gujaf-304	293	6	from	from	ADP
gujaf-304	293	7	https://www.qora.com	https://www.qora.com	X
gujaf-304	293	8	>	>	X
gujaf-304	293	9	what	what	PRON
gujaf-304	293	10	-	-	PUNCT
gujaf-304	293	11	is	be	AUX
gujaf-304	293	12	-	-	PUNCT
gujaf-304	293	13	a	a	PRON
gujaf-304	293	14	...	...	PUNCT
gujaf-304	293	15	guindos	guindo	NOUN
gujaf-304	293	16	,	,	PUNCT
gujaf-304	293	17	l.	l.	PROPN
gujaf-304	293	18	(	(	PUNCT
gujaf-304	293	19	2019	2019	NUM
gujaf-304	293	20	)	)	PUNCT
gujaf-304	293	21	.	.	PUNCT
gujaf-304	294	1	challenges	challenge	NOUN
gujaf-304	294	2	for	for	ADP
gujaf-304	294	3	bank	bank	NOUN
gujaf-304	294	4	profitability	profitability	NOUN
gujaf-304	294	5	.	.	PUNCT
gujaf-304	295	1	retrieved	retrieve	VERB
gujaf-304	295	2	may	may	PROPN
gujaf-304	295	3	23	23	NUM
gujaf-304	295	4	,	,	PUNCT
gujaf-304	295	5	2023	2023	NUM
gujaf-304	295	6	from	from	ADP
gujaf-304	295	7	challenges	challenge	NOUN
gujaf-304	295	8	for	for	ADP
gujaf-304	295	9	bank	bank	NOUN
gujaf-304	295	10	profitability	profitability	NOUN
gujaf-304	295	11	(	(	PUNCT
gujaf-304	295	12	europa.eu	europa.eu	NOUN
gujaf-304	295	13	)	)	PUNCT
gujaf-304	295	14	.	.	PUNCT
gujaf-304	296	1	han	han	PROPN
gujaf-304	296	2	,	,	PUNCT
gujaf-304	296	3	l.	l.	PROPN
gujaf-304	296	4	,	,	PUNCT
gujaf-304	296	5	&	&	CCONJ
gujaf-304	296	6	greene	greene	PROPN
gujaf-304	296	7	,	,	PUNCT
gujaf-304	296	8	f.j	f.j	PROPN
gujaf-304	296	9	.	.	PROPN
gujaf-304	296	10	(	(	PUNCT
gujaf-304	296	11	2007	2007	NUM
gujaf-304	296	12	)	)	PUNCT
gujaf-304	296	13	.	.	PUNCT
gujaf-304	297	1	the	the	DET
gujaf-304	297	2	determinants	determinant	NOUN
gujaf-304	297	3	of	of	ADP
gujaf-304	297	4	online	online	ADJ
gujaf-304	297	5	loan	loan	NOUN
gujaf-304	297	6	applications	application	NOUN
gujaf-304	297	7	from	from	ADP
gujaf-304	297	8	small	small	ADJ
gujaf-304	297	9	businesses	business	NOUN
gujaf-304	297	10	.	.	PUNCT
gujaf-304	298	1	journal	journal	NOUN
gujaf-304	298	2	of	of	ADP
gujaf-304	298	3	small	small	ADJ
gujaf-304	298	4	business	business	NOUN
gujaf-304	298	5	and	and	CCONJ
gujaf-304	298	6	enterprise	enterprise	NOUN
gujaf-304	298	7	development	development	NOUN
gujaf-304	298	8	,	,	PUNCT
gujaf-304	298	9	14(3	14(3	NUM
gujaf-304	298	10	)	)	PUNCT
gujaf-304	298	11	,	,	PUNCT
gujaf-304	298	12	478	478	NUM
gujaf-304	298	13	-	-	SYM
gujaf-304	298	14	486	486	NUM
gujaf-304	298	15	.	.	PUNCT
gujaf-304	299	1	heinig	heinig	PROPN
gujaf-304	299	2	,	,	PUNCT
gujaf-304	299	3	i.	i.	PROPN
gujaf-304	299	4	(	(	PUNCT
gujaf-304	299	5	2020	2020	NUM
gujaf-304	299	6	)	)	PUNCT
gujaf-304	299	7	.	.	PUNCT
gujaf-304	300	1	the	the	DET
gujaf-304	300	2	history	history	NOUN
gujaf-304	300	3	of	of	ADP
gujaf-304	300	4	the	the	DET
gujaf-304	300	5	pos	pos	NOUN
gujaf-304	300	6	system	system	NOUN
gujaf-304	300	7	in	in	ADP
gujaf-304	300	8	better	well	ADJ
gujaf-304	300	9	business	business	NOUN
gujaf-304	300	10	management	management	NOUN
gujaf-304	300	11	.	.	PUNCT
gujaf-304	301	1	retrieved	retrieve	VERB
gujaf-304	301	2	january	january	PROPN
gujaf-304	301	3	24	24	NUM
gujaf-304	301	4	,	,	PUNCT
gujaf-304	301	5	2023	2023	NUM
gujaf-304	301	6	from	from	ADP
gujaf-304	301	7	https://hubworks.com	https://hubworks.com	X
gujaf-304	301	8	>	>	X
gujaf-304	301	9	blog	blog	PROPN
gujaf-304	301	10	hogan	hogan	PROPN
gujaf-304	301	11	,	,	PUNCT
gujaf-304	301	12	r.	r.	PROPN
gujaf-304	301	13	(	(	PUNCT
gujaf-304	301	14	1991	1991	NUM
gujaf-304	301	15	)	)	PUNCT
gujaf-304	301	16	.	.	PUNCT
gujaf-304	302	1	personality	personality	NOUN
gujaf-304	302	2	and	and	CCONJ
gujaf-304	302	3	personality	personality	NOUN
gujaf-304	302	4	measurement	measurement	NOUN
gujaf-304	302	5	.	.	PUNCT
gujaf-304	303	1	in	in	ADP
gujaf-304	303	2	m.	m.	PROPN
gujaf-304	303	3	d.	d.	PROPN
gujaf-304	303	4	dunnette	dunnette	PROPN
gujaf-304	303	5	&	&	CCONJ
gujaf-304	303	6	l.	l.	PROPN
gujaf-304	303	7	m.	m.	PROPN
gujaf-304	303	8	hough	hough	PROPN
gujaf-304	303	9	(	(	PUNCT
gujaf-304	303	10	eds	eds	PROPN
gujaf-304	303	11	.	.	PUNCT
gujaf-304	303	12	)	)	PUNCT
gujaf-304	303	13	,	,	PUNCT
gujaf-304	303	14	handbook	handbook	NOUN
gujaf-304	303	15	of	of	ADP
gujaf-304	303	16	industrial	industrial	ADJ
gujaf-304	303	17	and	and	CCONJ
gujaf-304	303	18	organizational	organizational	ADJ
gujaf-304	303	19	psychology	psychology	NOUN
gujaf-304	303	20	,	,	PUNCT
gujaf-304	303	21	2	2	NUM
gujaf-304	303	22	,	,	PUNCT
gujaf-304	303	23	873	873	NUM
gujaf-304	303	24	-	-	SYM
gujaf-304	303	25	919	919	NUM
gujaf-304	303	26	.	.	PUNCT
gujaf-304	304	1	https://www.researchgate/	https://www.researchgate/	PROPN
gujaf-304	304	2	https://www.philadelphiafed.org/	https://www.philadelphiafed.org/	PROPN
gujaf-304	304	3	https://www.philadelphiafed.org/	https://www.philadelphiafed.org/	PROPN
gujaf-304	304	4	https://www.qora.com/	https://www.qora.com/	PROPN
gujaf-304	304	5	https://www.ecb.europa.eu/press/key/date/2019/html/ecb.sp190501~7733ecc1a9.en.html	https://www.ecb.europa.eu/press/key/date/2019/html/ecb.sp190501~7733ecc1a9.en.html	PROPN
gujaf-304	304	6	https://www.researchgate.net/journal/journal-of-small-business-and-enterprise-development-1462-6004?_tp=eyjjb250zxh0ijp7imzpcnn0ugfnzsi6inb1ymxpy2f0aw9uiiwicgfnzsi6inb1ymxpy2f0aw9uin19	https://www.researchgate.net/journal/journal-of-small-business-and-enterprise-development-1462-6004?_tp=eyjjb250zxh0ijp7imzpcnn0ugfnzsi6inb1ymxpy2f0aw9uiiwicgfnzsi6inb1ymxpy2f0aw9uin19	VERB
gujaf-304	304	7	https://www.researchgate.net/journal/journal-of-small-business-and-enterprise-development-1462-6004?_tp=eyjjb250zxh0ijp7imzpcnn0ugfnzsi6inb1ymxpy2f0aw9uiiwicgfnzsi6inb1ymxpy2f0aw9uin19	https://www.researchgate.net/journal/journal-of-small-business-and-enterprise-development-1462-6004?_tp=eyjjb250zxh0ijp7imzpcnn0ugfnzsi6inb1ymxpy2f0aw9uiiwicgfnzsi6inb1ymxpy2f0aw9uin19	NOUN
gujaf-304	304	8	gusau	gusau	ADJ
gujaf-304	304	9	journal	journal	NOUN
gujaf-304	304	10	of	of	ADP
gujaf-304	304	11	accounting	accounting	NOUN
gujaf-304	304	12	and	and	CCONJ
gujaf-304	304	13	finance	finance	NOUN
gujaf-304	304	14	,	,	PUNCT
gujaf-304	304	15	vol	vol	NOUN
gujaf-304	304	16	.	.	PROPN
gujaf-304	304	17	5	5	NUM
gujaf-304	304	18	,	,	PUNCT
gujaf-304	304	19	issue	issue	NOUN
gujaf-304	304	20	1	1	NUM
gujaf-304	304	21	,	,	PUNCT
gujaf-304	304	22	april	april	PROPN
gujaf-304	304	23	,	,	PUNCT
gujaf-304	304	24	2024	2024	NUM
gujaf-304	304	25	235	235	NUM
gujaf-304	304	26	kayshap	kayshap	NOUN
gujaf-304	304	27	,	,	PUNCT
gujaf-304	304	28	a.	a.	PROPN
gujaf-304	304	29	,	,	PUNCT
gujaf-304	304	30	&	&	CCONJ
gujaf-304	304	31	stein	stein	PROPN
gujaf-304	304	32	j.	j.	PROPN
gujaf-304	304	33	(	(	PUNCT
gujaf-304	304	34	1994	1994	NUM
gujaf-304	304	35	)	)	PUNCT
gujaf-304	304	36	.	.	PUNCT
gujaf-304	305	1	monetary	monetary	ADJ
gujaf-304	305	2	policy	policy	NOUN
gujaf-304	305	3	and	and	CCONJ
gujaf-304	305	4	bank	bank	NOUN
gujaf-304	305	5	lending	lending	NOUN
gujaf-304	305	6	”	"	PUNCT
gujaf-304	305	7	,	,	PUNCT
gujaf-304	305	8	in	in	ADP
gujaf-304	305	9	mankiw	mankiw	NOUN
gujaf-304	305	10	.	.	PUNCT
gujaf-304	306	1	monetary	monetary	ADJ
gujaf-304	306	2	policy	policy	NOUN
gujaf-304	306	3	,	,	PUNCT
gujaf-304	306	4	studies	study	NOUN
gujaf-304	306	5	in	in	ADP
gujaf-304	306	6	business	business	NOUN
gujaf-304	306	7	cycles	cycle	NOUN
gujaf-304	306	8	,	,	PUNCT
gujaf-304	306	9	29	29	NUM
gujaf-304	306	10	,	,	PUNCT
gujaf-304	306	11	221	221	NUM
gujaf-304	306	12	-	-	SYM
gujaf-304	306	13	56	56	NUM
gujaf-304	306	14	.	.	PUNCT
gujaf-304	306	15	kenton	kenton	PROPN
gujaf-304	306	16	,	,	PUNCT
gujaf-304	306	17	w.	w.	PROPN
gujaf-304	306	18	(	(	PUNCT
gujaf-304	306	19	2022	2022	NUM
gujaf-304	306	20	)	)	PUNCT
gujaf-304	306	21	.	.	PUNCT
gujaf-304	307	1	what	what	PRON
gujaf-304	307	2	is	be	AUX
gujaf-304	307	3	turnover	turnover	NOUN
gujaf-304	307	4	in	in	ADP
gujaf-304	307	5	business	business	NOUN
gujaf-304	307	6	,	,	PUNCT
gujaf-304	307	7	and	and	CCONJ
gujaf-304	307	8	why	why	SCONJ
gujaf-304	307	9	is	be	AUX
gujaf-304	307	10	it	it	PRON
gujaf-304	307	11	important	important	ADJ
gujaf-304	307	12	?	?	PUNCT
gujaf-304	308	1	retrieved	retrieve	VERB
gujaf-304	308	2	march	march	PROPN
gujaf-304	308	3	22	22	NUM
gujaf-304	308	4	,	,	PUNCT
gujaf-304	308	5	2023	2023	NUM
gujaf-304	308	6	from	from	ADP
gujaf-304	308	7	https://www.smartcapitalmind.com	https://www.smartcapitalmind.com	PROPN
gujaf-304	308	8	>	>	X
gujaf-304	308	9	kothari	kothari	PROPN
gujaf-304	308	10	,	,	PUNCT
gujaf-304	308	11	c.	c.	PROPN
gujaf-304	308	12	r.	r.	PROPN
gujaf-304	308	13	,	,	PUNCT
gujaf-304	308	14	&	&	CCONJ
gujaf-304	308	15	garg	garg	PROPN
gujaf-304	308	16	,	,	PUNCT
gujaf-304	308	17	g.	g.	PROPN
gujaf-304	308	18	(	(	PUNCT
gujaf-304	308	19	2014	2014	NUM
gujaf-304	308	20	)	)	PUNCT
gujaf-304	308	21	.	.	PUNCT
gujaf-304	309	1	research	research	NOUN
gujaf-304	309	2	methodology	methodology	NOUN
gujaf-304	309	3	:	:	PUNCT
gujaf-304	309	4	methods	method	NOUN
gujaf-304	309	5	and	and	CCONJ
gujaf-304	309	6	techniques	technique	NOUN
gujaf-304	309	7	.	.	PUNCT
gujaf-304	310	1	new	new	ADJ
gujaf-304	310	2	delhi	delhi	PROPN
gujaf-304	310	3	:	:	PUNCT
gujaf-304	310	4	new	new	ADJ
gujaf-304	310	5	age	age	NOUN
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gujaf-304	310	7	publishers	publisher	NOUN
gujaf-304	310	8	.	.	PUNCT
gujaf-304	311	1	le	le	PROPN
gujaf-304	311	2	,	,	PUNCT
gujaf-304	311	3	t.d	t.d	PROPN
gujaf-304	311	4	.	.	PROPN
gujaf-304	311	5	,	,	PUNCT
gujaf-304	311	6	&	&	CCONJ
gujaf-304	311	7	ngo	ngo	PROPN
gujaf-304	311	8	,	,	PUNCT
gujaf-304	311	9	t.	t.	PROPN
gujaf-304	311	10	(	(	PUNCT
gujaf-304	311	11	2020	2020	NUM
gujaf-304	311	12	)	)	PUNCT
gujaf-304	311	13	.	.	PUNCT
gujaf-304	312	1	the	the	DET
gujaf-304	312	2	determinants	determinant	NOUN
gujaf-304	312	3	of	of	ADP
gujaf-304	312	4	bank	bank	NOUN
gujaf-304	312	5	profitability	profitability	NOUN
gujaf-304	312	6	:	:	PUNCT
gujaf-304	312	7	a	a	DET
gujaf-304	312	8	cross	cross	ADJ
gujaf-304	312	9	country	country	NOUN
gujaf-304	312	10	analysis	analysis	NOUN
gujaf-304	312	11	.	.	PUNCT
gujaf-304	313	1	central	central	PROPN
gujaf-304	313	2	bank	bank	PROPN
gujaf-304	313	3	review	review	PROPN
gujaf-304	313	4	,	,	PUNCT
gujaf-304	313	5	20	20	NUM
gujaf-304	313	6	(	(	PUNCT
gujaf-304	313	7	2	2	NUM
gujaf-304	313	8	)	)	PUNCT
gujaf-304	313	9	,	,	PUNCT
gujaf-304	313	10	65	65	NUM
gujaf-304	313	11	-	-	SYM
gujaf-304	313	12	73	73	NUM
gujaf-304	313	13	.	.	PUNCT
gujaf-304	314	1	li	li	PROPN
gujaf-304	314	2	,	,	PUNCT
gujaf-304	314	3	z.	z.	PROPN
gujaf-304	314	4	,	,	PUNCT
gujaf-304	314	5	li	li	PROPN
gujaf-304	314	6	,	,	PUNCT
gujaf-304	314	7	a.	a.	PROPN
gujaf-304	314	8	bellotti	bellotti	PROPN
gujaf-304	314	9	,	,	PUNCT
gujaf-304	314	10	a.	a.	PROPN
gujaf-304	314	11	,	,	PUNCT
gujaf-304	314	12	&	&	CCONJ
gujaf-304	314	13	yao	yao	PROPN
gujaf-304	314	14	,	,	PUNCT
gujaf-304	314	15	x.	x.	NOUN
gujaf-304	314	16	(	(	PUNCT
gujaf-304	314	17	2022	2022	NUM
gujaf-304	314	18	)	)	PUNCT
gujaf-304	314	19	.	.	PUNCT
gujaf-304	315	1	the	the	DET
gujaf-304	315	2	profitability	profitability	NOUN
gujaf-304	315	3	of	of	ADP
gujaf-304	315	4	online	online	ADJ
gujaf-304	315	5	loans	loan	NOUN
gujaf-304	315	6	:	:	PUNCT
gujaf-304	315	7	a	a	DET
gujaf-304	315	8	competing	compete	VERB
gujaf-304	315	9	risks	risk	NOUN
gujaf-304	315	10	analysis	analysis	NOUN
gujaf-304	315	11	on	on	ADP
gujaf-304	315	12	default	default	NOUN
gujaf-304	315	13	and	and	CCONJ
gujaf-304	315	14	prepayment	prepayment	NOUN
gujaf-304	315	15	.	.	PUNCT
gujaf-304	316	1	european	european	PROPN
gujaf-304	316	2	journal	journal	PROPN
gujaf-304	316	3	of	of	ADP
gujaf-304	316	4	operation	operation	NOUN
gujaf-304	316	5	research	research	NOUN
gujaf-304	316	6	.	.	PUNCT
gujaf-304	317	1	retrieved	retrieve	VERB
gujaf-304	317	2	february	february	PROPN
gujaf-304	317	3	24	24	NUM
gujaf-304	317	4	,	,	PUNCT
gujaf-304	317	5	2023	2023	NUM
gujaf-304	317	6	from	from	ADP
gujaf-304	317	7	https://api.semanticscholar.org/corpusid:251603200	https://api.semanticscholar.org/corpusid:251603200	PROPN
gujaf-304	317	8	.	.	PUNCT
gujaf-304	317	9	nwakoby	nwakoby	PROPN
gujaf-304	317	10	,	,	PUNCT
gujaf-304	317	11	n.	n.	PROPN
gujaf-304	317	12	p.	p.	PROPN
gujaf-304	317	13	,	,	PUNCT
gujaf-304	317	14	okoye	okoye	PROPN
gujaf-304	317	15	,	,	PUNCT
gujaf-304	317	16	j.a	j.a	PROPN
gujaf-304	317	17	.	.	PROPN
gujaf-304	317	18	ezejiofor	ezejiofor	PROPN
gujaf-304	317	19	,	,	PUNCT
gujaf-304	317	20	r.	r.	PROPN
gujaf-304	317	21	a.	a.	PROPN
gujaf-304	317	22	,	,	PUNCT
gujaf-304	317	23	anukwu	anukwu	PROPN
gujaf-304	317	24	,	,	PUNCT
gujaf-304	317	25	c.	c.	PROPN
gujaf-304	317	26	c.	c.	PROPN
gujaf-304	317	27	,	,	PUNCT
gujaf-304	317	28	&	&	CCONJ
gujaf-304	317	29	ihediwa	ihediwa	PROPN
gujaf-304	317	30	,	,	PUNCT
gujaf-304	317	31	a.	a.	NOUN
gujaf-304	317	32	(	(	PUNCT
gujaf-304	317	33	2020	2020	NUM
gujaf-304	317	34	)	)	PUNCT
gujaf-304	317	35	.	.	PUNCT
gujaf-304	318	1	electronic	electronic	ADJ
gujaf-304	318	2	banking	banking	NOUN
gujaf-304	318	3	and	and	CCONJ
gujaf-304	318	4	profitability	profitability	NOUN
gujaf-304	318	5	:	:	PUNCT
gujaf-304	318	6	an	an	DET
gujaf-304	318	7	empirical	empirical	ADJ
gujaf-304	318	8	study	study	NOUN
gujaf-304	318	9	on	on	ADP
gujaf-304	318	10	selected	select	VERB
gujaf-304	318	11	banks	bank	NOUN
gujaf-304	318	12	in	in	ADP
gujaf-304	318	13	nigeria	nigeria	PROPN
gujaf-304	318	14	(	(	PUNCT
gujaf-304	318	15	2009	2009	NUM
gujaf-304	318	16	-	-	SYM
gujaf-304	318	17	2018	2018	NUM
gujaf-304	318	18	)	)	PUNCT
gujaf-304	318	19	.	.	PUNCT
gujaf-304	319	1	the	the	DET
gujaf-304	319	2	asian	asian	PROPN
gujaf-304	319	3	institute	institute	PROPN
gujaf-304	319	4	of	of	ADP
gujaf-304	319	5	research	research	PROPN
gujaf-304	319	6	journal	journal	PROPN
gujaf-304	319	7	of	of	ADP
gujaf-304	319	8	economics	economic	NOUN
gujaf-304	319	9	and	and	CCONJ
gujaf-304	319	10	business	business	NOUN
gujaf-304	319	11	,	,	PUNCT
gujaf-304	319	12	3(2	3(2	NUM
gujaf-304	319	13	):	):	PUNCT
gujaf-304	319	14	637	637	NUM
gujaf-304	319	15	-	-	SYM
gujaf-304	319	16	649	649	NUM
gujaf-304	319	17	.	.	PUNCT
gujaf-304	319	18	okonkwo	okonkwo	PROPN
gujaf-304	319	19	,	,	PUNCT
gujaf-304	319	20	a.	a.	NOUN
gujaf-304	319	21	a.	a.	PROPN
gujaf-304	319	22	,	,	PUNCT
gujaf-304	319	23	&	&	CCONJ
gujaf-304	319	24	ekwueme	ekwueme	PROPN
gujaf-304	319	25	,	,	PUNCT
gujaf-304	319	26	c.	c.	PROPN
gujaf-304	319	27	m.	m.	NOUN
gujaf-304	319	28	(	(	PUNCT
gujaf-304	319	29	2022	2022	NUM
gujaf-304	319	30	)	)	PUNCT
gujaf-304	319	31	.	.	PUNCT
gujaf-304	320	1	effect	effect	NOUN
gujaf-304	320	2	of	of	ADP
gujaf-304	320	3	electronic	electronic	ADJ
gujaf-304	320	4	payment	payment	NOUN
gujaf-304	320	5	on	on	ADP
gujaf-304	320	6	financial	financial	ADJ
gujaf-304	320	7	performance	performance	NOUN
gujaf-304	320	8	of	of	ADP
gujaf-304	320	9	nigerian	nigerian	ADJ
gujaf-304	320	10	deposit	deposit	NOUN
gujaf-304	320	11	money	money	NOUN
gujaf-304	320	12	banks	bank	NOUN
gujaf-304	320	13	.	.	PUNCT
gujaf-304	321	1	international	international	ADJ
gujaf-304	321	2	journal	journal	PROPN
gujaf-304	321	3	of	of	ADP
gujaf-304	321	4	advanced	advanced	ADJ
gujaf-304	321	5	academic	academic	ADJ
gujaf-304	321	6	research	research	NOUN
gujaf-304	321	7	,	,	PUNCT
gujaf-304	321	8	8(3	8(3	NUM
gujaf-304	321	9	)	)	PUNCT
gujaf-304	321	10	,	,	PUNCT
gujaf-304	321	11	105	105	NUM
gujaf-304	321	12	-	-	SYM
gujaf-304	321	13	117	117	NUM
gujaf-304	321	14	.	.	PUNCT
gujaf-304	322	1	omose	omose	PROPN
gujaf-304	322	2	,	,	PUNCT
gujaf-304	322	3	k.	k.	PROPN
gujaf-304	322	4	(	(	PUNCT
gujaf-304	322	5	2011	2011	NUM
gujaf-304	322	6	)	)	PUNCT
gujaf-304	322	7	.	.	PUNCT
gujaf-304	323	1	deconstructing	deconstruct	VERB
gujaf-304	323	2	cbn	cbn	PROPN
gujaf-304	323	3	cashless	cashless	NOUN
gujaf-304	323	4	policy	policy	NOUN
gujaf-304	323	5	.	.	PUNCT
gujaf-304	324	1	retrieved	retrieve	VERB
gujaf-304	324	2	june	june	PROPN
gujaf-304	324	3	23	23	NUM
gujaf-304	324	4	,	,	PUNCT
gujaf-304	324	5	2023	2023	NUM
gujaf-304	324	6	from	from	ADP
gujaf-304	324	7	the	the	DET
gujaf-304	324	8	http://www.mobilemoneyafrica.com/	http://www.mobilemoneyafrica.com/	NOUN
gujaf-304	324	9	orina	orina	PROPN
gujaf-304	324	10	,	,	PUNCT
gujaf-304	324	11	c.	c.	PROPN
gujaf-304	324	12	,	,	PUNCT
gujaf-304	324	13	&	&	CCONJ
gujaf-304	324	14	sporta	sporta	PROPN
gujaf-304	324	15	,	,	PUNCT
gujaf-304	324	16	f.	f.	PROPN
gujaf-304	324	17	(	(	PUNCT
gujaf-304	324	18	2021	2021	NUM
gujaf-304	324	19	)	)	PUNCT
gujaf-304	324	20	.	.	PUNCT
gujaf-304	325	1	the	the	DET
gujaf-304	325	2	effect	effect	NOUN
gujaf-304	325	3	of	of	ADP
gujaf-304	325	4	mobile	mobile	ADJ
gujaf-304	325	5	banking	banking	NOUN
gujaf-304	325	6	loans	loan	NOUN
gujaf-304	325	7	on	on	ADP
gujaf-304	325	8	operational	operational	ADJ
gujaf-304	325	9	efficiency	efficiency	NOUN
gujaf-304	325	10	of	of	ADP
gujaf-304	325	11	commercial	commercial	ADJ
gujaf-304	325	12	banks	bank	NOUN
gujaf-304	325	13	in	in	ADP
gujaf-304	325	14	kenya	kenya	PROPN
gujaf-304	325	15	.	.	PUNCT
gujaf-304	326	1	international	international	ADJ
gujaf-304	326	2	journal	journal	PROPN
gujaf-304	326	3	of	of	ADP
gujaf-304	326	4	economics	economic	NOUN
gujaf-304	326	5	and	and	CCONJ
gujaf-304	326	6	management	management	NOUN
gujaf-304	326	7	sciences	science	NOUN
gujaf-304	326	8	,	,	PUNCT
gujaf-304	326	9	10	10	NUM
gujaf-304	326	10	(	(	PUNCT
gujaf-304	326	11	11	11	NUM
gujaf-304	326	12	)	)	PUNCT
gujaf-304	326	13	,	,	PUNCT
gujaf-304	326	14	12	12	NUM
gujaf-304	326	15	-	-	SYM
gujaf-304	326	16	22	22	NUM
gujaf-304	326	17	.	.	PUNCT
gujaf-304	327	1	rivera	rivera	PROPN
gujaf-304	327	2	,	,	PUNCT
gujaf-304	327	3	d.	d.	PROPN
gujaf-304	327	4	(	(	PUNCT
gujaf-304	327	5	2023	2023	NUM
gujaf-304	327	6	)	)	PUNCT
gujaf-304	327	7	.	.	PUNCT
gujaf-304	328	1	a	a	DET
gujaf-304	328	2	brief	brief	ADJ
gujaf-304	328	3	history	history	NOUN
gujaf-304	328	4	of	of	ADP
gujaf-304	328	5	pos	pos	NOUN
gujaf-304	328	6	systems	system	NOUN
gujaf-304	328	7	.	.	PUNCT
gujaf-304	329	1	retrieved	retrieve	VERB
gujaf-304	329	2	february	february	PROPN
gujaf-304	329	3	22	22	NUM
gujaf-304	329	4	,	,	PUNCT
gujaf-304	329	5	2023	2023	NUM
gujaf-304	329	6	from	from	ADP
gujaf-304	329	7	https://fitsmallbusiness.com	https://fitsmallbusiness.com	X
gujaf-304	329	8	>	>	X
gujaf-304	329	9	sanker	sanker	NOUN
gujaf-304	329	10	,	,	PUNCT
gujaf-304	329	11	g.	g.	PROPN
gujaf-304	329	12	(	(	PUNCT
gujaf-304	329	13	n.d	n.d	PROPN
gujaf-304	329	14	.	.	PROPN
gujaf-304	329	15	)	)	PUNCT
gujaf-304	329	16	.	.	PUNCT
gujaf-304	330	1	what	what	PRON
gujaf-304	330	2	is	be	AUX
gujaf-304	330	3	a	a	DET
gujaf-304	330	4	bank	bank	NOUN
gujaf-304	330	5	turnover	turnover	NOUN
gujaf-304	330	6	?	?	PUNCT
gujaf-304	331	1	retrieved	retrieve	VERB
gujaf-304	331	2	march	march	PROPN
gujaf-304	331	3	21	21	NUM
gujaf-304	331	4	,	,	PUNCT
gujaf-304	331	5	2023	2023	NUM
gujaf-304	331	6	from	from	ADP
gujaf-304	331	7	https://www.qora.com	https://www.qora.com	X
gujaf-304	331	8	>	>	X
gujaf-304	331	9	what	what	PRON
gujaf-304	331	10	-	-	PUNCT
gujaf-304	331	11	is	be	AUX
gujaf-304	331	12	-	-	PUNCT
gujaf-304	331	13	a	a	PRON
gujaf-304	331	14	...	...	PUNCT
gujaf-304	331	15	sari	sari	NOUN
gujaf-304	331	16	,	,	PUNCT
gujaf-304	331	17	m.w	m.w	PROPN
gujaf-304	331	18	.	.	PROPN
gujaf-304	331	19	,	,	PUNCT
gujaf-304	331	20	&	&	CCONJ
gujaf-304	331	21	novrianto	novrianto	NOUN
gujaf-304	331	22	,	,	PUNCT
gujaf-304	331	23	a.	a.	NOUN
gujaf-304	331	24	(	(	PUNCT
gujaf-304	331	25	2020	2020	NUM
gujaf-304	331	26	)	)	PUNCT
gujaf-304	331	27	.	.	PUNCT
gujaf-304	332	1	analyzing	analyze	VERB
gujaf-304	332	2	several	several	ADJ
gujaf-304	332	3	factors	factor	NOUN
gujaf-304	332	4	that	that	PRON
gujaf-304	332	5	influence	influence	VERB
gujaf-304	332	6	people	people	NOUN
gujaf-304	332	7	to	to	PART
gujaf-304	332	8	make	make	VERB
gujaf-304	332	9	loans	loan	NOUN
gujaf-304	332	10	online	online	ADV
gujaf-304	332	11	.	.	PUNCT
gujaf-304	333	1	journal	journal	PROPN
gujaf-304	333	2	of	of	ADP
gujaf-304	333	3	humanities	humanity	NOUN
gujaf-304	333	4	and	and	CCONJ
gujaf-304	333	5	social	social	ADJ
gujaf-304	333	6	studies	study	NOUN
gujaf-304	333	7	,	,	PUNCT
gujaf-304	333	8	4(2	4(2	NUM
gujaf-304	333	9	)	)	PUNCT
gujaf-304	333	10	,	,	PUNCT
gujaf-304	333	11	179	179	NUM
gujaf-304	333	12	-	-	SYM
gujaf-304	333	13	184	184	NUM
gujaf-304	333	14	.	.	PUNCT
gujaf-304	334	1	taiwo	taiwo	NOUN
gujaf-304	334	2	,	,	PUNCT
gujaf-304	334	3	j.n	j.n	PROPN
gujaf-304	334	4	.	.	PROPN
gujaf-304	334	5	&	&	CCONJ
gujaf-304	334	6	agwu	agwu	PROPN
gujaf-304	334	7	,	,	PUNCT
gujaf-304	334	8	m.e	m.e	PROPN
gujaf-304	334	9	.	.	PROPN
gujaf-304	334	10	(	(	PUNCT
gujaf-304	334	11	2017	2017	NUM
gujaf-304	334	12	)	)	PUNCT
gujaf-304	334	13	the	the	DET
gujaf-304	334	14	role	role	NOUN
gujaf-304	334	15	of	of	ADP
gujaf-304	334	16	e	e	NOUN
gujaf-304	334	17	-	-	NOUN
gujaf-304	334	18	banking	banking	NOUN
gujaf-304	334	19	on	on	ADP
gujaf-304	334	20	operational	operational	ADJ
gujaf-304	334	21	efficiency	efficiency	NOUN
gujaf-304	334	22	of	of	ADP
gujaf-304	334	23	banks	bank	NOUN
gujaf-304	334	24	in	in	ADP
gujaf-304	334	25	nigeria	nigeria	PROPN
gujaf-304	334	26	.	.	PUNCT
gujaf-304	335	1	basic	basic	ADJ
gujaf-304	335	2	research	research	NOUN
gujaf-304	335	3	journal	journal	NOUN
gujaf-304	335	4	of	of	ADP
gujaf-304	335	5	business	business	NOUN
gujaf-304	335	6	management	management	NOUN
gujaf-304	335	7	and	and	CCONJ
gujaf-304	335	8	accounts	account	NOUN
gujaf-304	335	9	,	,	PUNCT
gujaf-304	335	10	6(1	6(1	NUM
gujaf-304	335	11	)	)	PUNCT
gujaf-304	335	12	,	,	PUNCT
gujaf-304	335	13	1	1	NUM
gujaf-304	335	14	-	-	SYM
gujaf-304	335	15	10	10	NUM
gujaf-304	335	16	.	.	PUNCT
gujaf-304	336	1	thismatter	thismatter	NOUN
gujaf-304	336	2	(	(	PUNCT
gujaf-304	336	3	2016	2016	NUM
gujaf-304	336	4	)	)	PUNCT
gujaf-304	336	5	.	.	PUNCT
gujaf-304	337	1	bank	bank	NOUN
gujaf-304	337	2	profitability	profitability	NOUN
gujaf-304	337	3	.	.	PUNCT
gujaf-304	338	1	retrieved	retrieve	VERB
gujaf-304	338	2	march	march	PROPN
gujaf-304	338	3	2	2	NUM
gujaf-304	338	4	,	,	PUNCT
gujaf-304	338	5	2023	2023	NUM
gujaf-304	338	6	from	from	ADP
gujaf-304	338	7	https://thismatter.com	https://thismatter.com	X
gujaf-304	338	8	>	>	X
gujaf-304	338	9	bankprofits	bankprofits	PROPN
gujaf-304	338	10	.	.	PUNCT
gujaf-304	339	1	https://www.smartcapitalmind.com/	https://www.smartcapitalmind.com/	NOUN
gujaf-304	339	2	http://www.mobilemoneyafrica.com/	http://www.mobilemoneyafrica.com/	PROPN
gujaf-304	339	3	gusau	gusau	PROPN
gujaf-304	339	4	journal	journal	PROPN
gujaf-304	339	5	of	of	ADP
gujaf-304	339	6	accounting	accounting	NOUN
gujaf-304	339	7	and	and	CCONJ
gujaf-304	339	8	finance	finance	NOUN
gujaf-304	339	9	,	,	PUNCT
gujaf-304	339	10	vol	vol	NOUN
gujaf-304	339	11	.	.	PROPN
gujaf-304	339	12	5	5	NUM
gujaf-304	339	13	,	,	PUNCT
gujaf-304	339	14	issue	issue	NOUN
gujaf-304	339	15	1	1	NUM
gujaf-304	339	16	,	,	PUNCT
gujaf-304	339	17	april	april	PROPN
gujaf-304	339	18	,	,	PUNCT
gujaf-304	339	19	2024	2024	NUM
gujaf-304	339	20	236	236	NUM
gujaf-304	339	21	ugbede	ugbede	NOUN
gujaf-304	339	22	,	,	PUNCT
gujaf-304	339	23	j.	j.	PROPN
gujaf-304	339	24	t.	t.	PROPN
gujaf-304	339	25	,	,	PUNCT
gujaf-304	339	26	yahaya	yahaya	PROPN
gujaf-304	339	27	,	,	PUNCT
gujaf-304	339	28	a.	a.	PROPN
gujaf-304	339	29	,	,	PUNCT
gujaf-304	339	30	&	&	CCONJ
gujaf-304	339	31	edicha	edicha	PROPN
gujaf-304	339	32	,	,	PUNCT
gujaf-304	339	33	m.	m.	PROPN
gujaf-304	339	34	j.	j.	PROPN
gujaf-304	339	35	,	,	PUNCT
gujaf-304	339	36	(	(	PUNCT
gujaf-304	339	37	2019	2019	NUM
gujaf-304	339	38	)	)	PUNCT
gujaf-304	339	39	.	.	PUNCT
gujaf-304	340	1	effect	effect	NOUN
gujaf-304	340	2	of	of	ADP
gujaf-304	340	3	electronic	electronic	ADJ
gujaf-304	340	4	payment	payment	NOUN
gujaf-304	340	5	on	on	ADP
gujaf-304	340	6	financial	financial	ADJ
gujaf-304	340	7	performance	performance	NOUN
gujaf-304	340	8	of	of	ADP
gujaf-304	340	9	deposit	deposit	NOUN
gujaf-304	340	10	money	money	NOUN
gujaf-304	340	11	banks	bank	NOUN
gujaf-304	340	12	in	in	ADP
gujaf-304	340	13	nigeria	nigeria	PROPN
gujaf-304	340	14	.	.	PUNCT
gujaf-304	341	1	lafia	lafia	PROPN
gujaf-304	341	2	journal	journal	PROPN
gujaf-304	341	3	of	of	ADP
gujaf-304	341	4	economics	economic	NOUN
gujaf-304	341	5	and	and	CCONJ
gujaf-304	341	6	management	management	NOUN
gujaf-304	341	7	sciences	science	NOUN
gujaf-304	341	8	,	,	PUNCT
gujaf-304	341	9	4(1	4(1	NOUN
gujaf-304	341	10	)	)	PUNCT
gujaf-304	341	11	,	,	PUNCT
gujaf-304	341	12	110	110	NUM
gujaf-304	341	13	-	-	SYM
gujaf-304	341	14	132	132	NUM
gujaf-304	341	15	.	.	PUNCT
gujaf-304	342	1	van	van	PROPN
gujaf-304	342	2	den	den	PROPN
gujaf-304	342	3	heuvel	heuvel	PROPN
gujaf-304	342	4	,	,	PUNCT
gujaf-304	342	5	s.	s.	PROPN
gujaf-304	342	6	(	(	PUNCT
gujaf-304	342	7	2002	2002	NUM
gujaf-304	342	8	)	)	PUNCT
gujaf-304	342	9	.	.	PUNCT
gujaf-304	343	1	does	do	AUX
gujaf-304	343	2	bank	bank	NOUN
gujaf-304	343	3	capital	capital	NOUN
gujaf-304	343	4	matter	matter	NOUN
gujaf-304	343	5	for	for	ADP
gujaf-304	343	6	monetary	monetary	ADJ
gujaf-304	343	7	transmission	transmission	NOUN
gujaf-304	343	8	?	?	PUNCT
gujaf-304	344	1	economic	economic	ADJ
gujaf-304	344	2	policy	policy	NOUN
gujaf-304	344	3	review	review	NOUN
gujaf-304	344	4	,	,	PUNCT
gujaf-304	344	5	may	may	AUX
gujaf-304	344	6	,	,	PUNCT
gujaf-304	344	7	259	259	NUM
gujaf-304	344	8	-	-	SYM
gujaf-304	344	9	265	265	NUM
gujaf-304	344	10	.	.	PUNCT