id	sid	tid	token	lemma	pos
gujaf-317	1	1	gusau	gusau	PROPN
gujaf-317	1	2	journal	journal	NOUN
gujaf-317	1	3	of	of	ADP
gujaf-317	1	4	accounting	accounting	NOUN
gujaf-317	1	5	and	and	CCONJ
gujaf-317	1	6	finance	finance	NOUN
gujaf-317	1	7	,	,	PUNCT
gujaf-317	1	8	vol	vol	NOUN
gujaf-317	1	9	.	.	PROPN
gujaf-317	1	10	5	5	NUM
gujaf-317	1	11	,	,	PUNCT
gujaf-317	1	12	issue	issue	NOUN
gujaf-317	1	13	2	2	NUM
gujaf-317	1	14	,	,	PUNCT
gujaf-317	1	15	october	october	PROPN
gujaf-317	1	16	,	,	PUNCT
gujaf-317	1	17	2024	2024	NUM
gujaf-317	1	18	i	i	PRON
gujaf-317	1	19	gusau	gusau	PROPN
gujaf-317	1	20	journal	journal	NOUN
gujaf-317	1	21	of	of	ADP
gujaf-317	1	22	accounting	accounting	NOUN
gujaf-317	1	23	and	and	CCONJ
gujaf-317	1	24	finance	finance	NOUN
gujaf-317	1	25	(	(	PUNCT
gujaf-317	1	26	gujaf	gujaf	NOUN
gujaf-317	1	27	)	)	PUNCT
gujaf-317	1	28	vol	vol	NOUN
gujaf-317	1	29	.	.	NOUN
gujaf-317	2	1	5	5	NUM
gujaf-317	2	2	issue	issue	NOUN
gujaf-317	2	3	2	2	NUM
gujaf-317	2	4	,	,	PUNCT
gujaf-317	2	5	october	october	PROPN
gujaf-317	2	6	,	,	PUNCT
gujaf-317	2	7	2024	2024	NUM
gujaf-317	2	8	issn	issn	X
gujaf-317	2	9	:	:	PUNCT
gujaf-317	2	10	2756	2756	NUM
gujaf-317	2	11	-	-	PUNCT
gujaf-317	2	12	665x	665x	NOUN
gujaf-317	2	13	a	a	DET
gujaf-317	2	14	publication	publication	NOUN
gujaf-317	2	15	of	of	ADP
gujaf-317	2	16	department	department	NOUN
gujaf-317	2	17	of	of	ADP
gujaf-317	2	18	accounting	accounting	NOUN
gujaf-317	2	19	and	and	CCONJ
gujaf-317	2	20	finance	finance	NOUN
gujaf-317	2	21	,	,	PUNCT
gujaf-317	2	22	faculty	faculty	NOUN
gujaf-317	2	23	of	of	ADP
gujaf-317	2	24	management	management	NOUN
gujaf-317	2	25	and	and	CCONJ
gujaf-317	2	26	social	social	ADJ
gujaf-317	2	27	sciences	science	NOUN
gujaf-317	2	28	,	,	PUNCT
gujaf-317	2	29	federal	federal	ADJ
gujaf-317	2	30	university	university	NOUN
gujaf-317	2	31	gusau	gusau	NOUN
gujaf-317	2	32	,	,	PUNCT
gujaf-317	2	33	zamfara	zamfara	PROPN
gujaf-317	2	34	state	state	PROPN
gujaf-317	2	35	-nigeria	-nigeria	PROPN
gujaf-317	2	36	gusau	gusau	ADJ
gujaf-317	2	37	journal	journal	NOUN
gujaf-317	2	38	of	of	ADP
gujaf-317	2	39	accounting	accounting	NOUN
gujaf-317	2	40	and	and	CCONJ
gujaf-317	2	41	finance	finance	NOUN
gujaf-317	2	42	,	,	PUNCT
gujaf-317	2	43	vol	vol	NOUN
gujaf-317	2	44	.	.	PROPN
gujaf-317	2	45	5	5	NUM
gujaf-317	2	46	,	,	PUNCT
gujaf-317	2	47	issue	issue	NOUN
gujaf-317	2	48	2	2	NUM
gujaf-317	2	49	,	,	PUNCT
gujaf-317	2	50	october	october	PROPN
gujaf-317	2	51	,	,	PUNCT
gujaf-317	2	52	2024	2024	NUM
gujaf-317	2	53	ii	ii	NUM
gujaf-317	2	54	©	©	PROPN
gujaf-317	2	55	department	department	PROPN
gujaf-317	2	56	of	of	ADP
gujaf-317	2	57	accounting	accounting	NOUN
gujaf-317	2	58	and	and	CCONJ
gujaf-317	2	59	finance	finance	NOUN
gujaf-317	2	60	vol	vol	NOUN
gujaf-317	2	61	.	.	PUNCT
gujaf-317	2	62	5	5	NUM
gujaf-317	2	63	issue	issue	NOUN
gujaf-317	2	64	2	2	NUM
gujaf-317	2	65	october	october	PROPN
gujaf-317	2	66	,	,	PUNCT
gujaf-317	2	67	2024	2024	NUM
gujaf-317	2	68	issn	issn	X
gujaf-317	2	69	:	:	PUNCT
gujaf-317	2	70	2756	2756	NUM
gujaf-317	2	71	-	-	PUNCT
gujaf-317	2	72	665x	665x	NOUN
gujaf-317	2	73	a	a	DET
gujaf-317	2	74	publication	publication	NOUN
gujaf-317	2	75	of	of	ADP
gujaf-317	2	76	department	department	NOUN
gujaf-317	2	77	of	of	ADP
gujaf-317	2	78	accounting	accounting	NOUN
gujaf-317	2	79	and	and	CCONJ
gujaf-317	2	80	finance	finance	NOUN
gujaf-317	2	81	,	,	PUNCT
gujaf-317	2	82	faculty	faculty	NOUN
gujaf-317	2	83	of	of	ADP
gujaf-317	2	84	management	management	NOUN
gujaf-317	2	85	and	and	CCONJ
gujaf-317	2	86	social	social	ADJ
gujaf-317	2	87	sciences	science	NOUN
gujaf-317	2	88	,	,	PUNCT
gujaf-317	2	89	federal	federal	ADJ
gujaf-317	2	90	university	university	NOUN
gujaf-317	2	91	gusau	gusau	NOUN
gujaf-317	2	92	,	,	PUNCT
gujaf-317	2	93	zamfara	zamfara	PROPN
gujaf-317	2	94	state	state	NOUN
gujaf-317	2	95	-nigeria	-nigeria	PROPN
gujaf-317	2	96	all	all	DET
gujaf-317	2	97	rights	right	NOUN
gujaf-317	2	98	reserved	reserve	VERB
gujaf-317	2	99	except	except	SCONJ
gujaf-317	2	100	for	for	ADP
gujaf-317	2	101	academic	academic	ADJ
gujaf-317	2	102	purposes	purpose	NOUN
gujaf-317	2	103	no	no	DET
gujaf-317	2	104	part	part	NOUN
gujaf-317	2	105	or	or	CCONJ
gujaf-317	2	106	whole	whole	NOUN
gujaf-317	2	107	of	of	ADP
gujaf-317	2	108	this	this	DET
gujaf-317	2	109	publication	publication	NOUN
gujaf-317	2	110	is	be	AUX
gujaf-317	2	111	allowed	allow	VERB
gujaf-317	2	112	to	to	PART
gujaf-317	2	113	be	be	AUX
gujaf-317	2	114	reproduced	reproduce	VERB
gujaf-317	2	115	,	,	PUNCT
gujaf-317	2	116	stored	store	VERB
gujaf-317	2	117	in	in	ADP
gujaf-317	2	118	a	a	DET
gujaf-317	2	119	retrieval	retrieval	NOUN
gujaf-317	2	120	system	system	NOUN
gujaf-317	2	121	or	or	CCONJ
gujaf-317	2	122	transmitted	transmit	VERB
gujaf-317	2	123	in	in	ADP
gujaf-317	2	124	any	any	DET
gujaf-317	2	125	form	form	NOUN
gujaf-317	2	126	or	or	CCONJ
gujaf-317	2	127	by	by	ADP
gujaf-317	2	128	any	any	DET
gujaf-317	2	129	means	mean	NOUN
gujaf-317	2	130	be	be	AUX
gujaf-317	2	131	it	it	PRON
gujaf-317	2	132	mechanical	mechanical	ADJ
gujaf-317	2	133	,	,	PUNCT
gujaf-317	2	134	electrical	electrical	ADJ
gujaf-317	2	135	,	,	PUNCT
gujaf-317	2	136	photocopying	photocopying	NOUN
gujaf-317	2	137	,	,	PUNCT
gujaf-317	2	138	recording	recording	NOUN
gujaf-317	2	139	or	or	CCONJ
gujaf-317	2	140	otherwise	otherwise	ADV
gujaf-317	2	141	,	,	PUNCT
gujaf-317	2	142	without	without	ADP
gujaf-317	2	143	prior	prior	ADJ
gujaf-317	2	144	permission	permission	NOUN
gujaf-317	2	145	of	of	ADP
gujaf-317	2	146	the	the	DET
gujaf-317	2	147	copyright	copyright	NOUN
gujaf-317	2	148	owner	owner	NOUN
gujaf-317	2	149	.	.	PUNCT
gujaf-317	3	1	published	publish	VERB
gujaf-317	3	2	and	and	CCONJ
gujaf-317	3	3	printed	print	VERB
gujaf-317	3	4	by	by	ADP
gujaf-317	3	5	:	:	PUNCT
gujaf-317	3	6	ahmadu	ahmadu	PROPN
gujaf-317	3	7	bello	bello	PROPN
gujaf-317	3	8	university	university	PROPN
gujaf-317	3	9	press	press	NOUN
gujaf-317	3	10	limited	limit	VERB
gujaf-317	3	11	,	,	PUNCT
gujaf-317	3	12	zaria	zaria	PROPN
gujaf-317	3	13	kaduna	kaduna	PROPN
gujaf-317	3	14	state	state	PROPN
gujaf-317	3	15	,	,	PUNCT
gujaf-317	3	16	nigeria	nigeria	PROPN
gujaf-317	3	17	.	.	PUNCT
gujaf-317	4	1	tel	tel	ADP
gujaf-317	4	2	:	:	PUNCT
gujaf-317	4	3	08065949711	08065949711	NUM
gujaf-317	4	4	,	,	PUNCT
gujaf-317	4	5	069	069	NUM
gujaf-317	4	6	-	-	SYM
gujaf-317	4	7	879121	879121	NUM
gujaf-317	4	8	e	e	NOUN
gujaf-317	4	9	-	-	NOUN
gujaf-317	4	10	mail	mail	NOUN
gujaf-317	4	11	:	:	PUNCT
gujaf-317	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-317	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-317	5	1	website	website	NOUN
gujaf-317	5	2	:	:	PUNCT
gujaf-317	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-317	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-317	5	5	gusau	gusau	PROPN
gujaf-317	5	6	journal	journal	PROPN
gujaf-317	5	7	of	of	ADP
gujaf-317	5	8	accounting	accounting	NOUN
gujaf-317	5	9	and	and	CCONJ
gujaf-317	5	10	finance	finance	NOUN
gujaf-317	5	11	,	,	PUNCT
gujaf-317	5	12	vol	vol	NOUN
gujaf-317	5	13	.	.	PROPN
gujaf-317	5	14	5	5	NUM
gujaf-317	5	15	,	,	PUNCT
gujaf-317	5	16	issue	issue	NOUN
gujaf-317	5	17	2	2	NUM
gujaf-317	5	18	,	,	PUNCT
gujaf-317	5	19	october	october	PROPN
gujaf-317	5	20	,	,	PUNCT
gujaf-317	5	21	2024	2024	NUM
gujaf-317	5	22	iii	iii	NUM
gujaf-317	5	23	editorial	editorial	PROPN
gujaf-317	5	24	board	board	NOUN
gujaf-317	5	25	editor	editor	NOUN
gujaf-317	5	26	-	-	PUNCT
gujaf-317	5	27	in	in	ADP
gujaf-317	5	28	-	-	PUNCT
gujaf-317	5	29	chief	chief	NOUN
gujaf-317	5	30	:	:	PUNCT
gujaf-317	5	31	prof	prof	PROPN
gujaf-317	5	32	.	.	PUNCT
gujaf-317	5	33	shehu	shehu	PROPN
gujaf-317	5	34	usman	usman	PROPN
gujaf-317	5	35	hassan	hassan	PROPN
gujaf-317	5	36	department	department	PROPN
gujaf-317	5	37	of	of	ADP
gujaf-317	5	38	accounting	accounting	PROPN
gujaf-317	5	39	,	,	PUNCT
gujaf-317	5	40	federal	federal	ADJ
gujaf-317	5	41	university	university	PROPN
gujaf-317	5	42	of	of	ADP
gujaf-317	5	43	kashere	kashere	PROPN
gujaf-317	5	44	,	,	PUNCT
gujaf-317	5	45	gombe	gombe	ADJ
gujaf-317	5	46	state	state	NOUN
gujaf-317	5	47	.	.	PUNCT
gujaf-317	6	1	associate	associate	NOUN
gujaf-317	6	2	editor	editor	NOUN
gujaf-317	6	3	:	:	PUNCT
gujaf-317	6	4	dr	dr	PROPN
gujaf-317	6	5	.	.	PROPN
gujaf-317	6	6	muhammad	muhammad	PROPN
gujaf-317	6	7	mustapha	mustapha	PROPN
gujaf-317	6	8	bagudo	bagudo	PROPN
gujaf-317	6	9	department	department	PROPN
gujaf-317	6	10	of	of	ADP
gujaf-317	6	11	accounting	accounting	PROPN
gujaf-317	6	12	,	,	PUNCT
gujaf-317	6	13	ahmadu	ahmadu	PROPN
gujaf-317	6	14	bello	bello	PROPN
gujaf-317	6	15	university	university	PROPN
gujaf-317	6	16	zaria	zaria	PROPN
gujaf-317	6	17	,	,	PUNCT
gujaf-317	6	18	kaduna	kaduna	PROPN
gujaf-317	6	19	state	state	PROPN
gujaf-317	6	20	.	.	PUNCT
gujaf-317	7	1	managing	manage	VERB
gujaf-317	7	2	editor	editor	NOUN
gujaf-317	7	3	:	:	PUNCT
gujaf-317	7	4	dr	dr	PROPN
gujaf-317	7	5	.	.	PROPN
gujaf-317	7	6	umar	umar	PROPN
gujaf-317	7	7	farouk	farouk	PROPN
gujaf-317	7	8	abdulkarim	abdulkarim	PROPN
gujaf-317	7	9	department	department	PROPN
gujaf-317	7	10	of	of	ADP
gujaf-317	7	11	accounting	accounting	NOUN
gujaf-317	7	12	and	and	CCONJ
gujaf-317	7	13	finance	finance	NOUN
gujaf-317	7	14	,	,	PUNCT
gujaf-317	7	15	federal	federal	ADJ
gujaf-317	7	16	university	university	NOUN
gujaf-317	7	17	gusau	gusau	PROPN
gujaf-317	7	18	,	,	PUNCT
gujaf-317	7	19	zamfara	zamfara	PROPN
gujaf-317	7	20	state	state	PROPN
gujaf-317	7	21	.	.	PUNCT
gujaf-317	8	1	editorial	editorial	PROPN
gujaf-317	8	2	board	board	NOUN
gujaf-317	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-317	8	4	modu	modu	PROPN
gujaf-317	8	5	kumshe	kumshe	PROPN
gujaf-317	8	6	department	department	PROPN
gujaf-317	8	7	of	of	ADP
gujaf-317	8	8	accounting	accounting	PROPN
gujaf-317	8	9	,	,	PUNCT
gujaf-317	8	10	university	university	NOUN
gujaf-317	8	11	of	of	ADP
gujaf-317	8	12	maiduguri	maiduguri	PROPN
gujaf-317	8	13	,	,	PUNCT
gujaf-317	8	14	borno	borno	PROPN
gujaf-317	8	15	state	state	PROPN
gujaf-317	8	16	.	.	PUNCT
gujaf-317	9	1	prof	prof	PROPN
gujaf-317	9	2	ugochukwu	ugochukwu	PROPN
gujaf-317	9	3	c.	c.	PROPN
gujaf-317	9	4	nzewi	nzewi	VERB
gujaf-317	9	5	department	department	PROPN
gujaf-317	9	6	of	of	ADP
gujaf-317	9	7	accounting	accounting	PROPN
gujaf-317	9	8	,	,	PUNCT
gujaf-317	9	9	paul	paul	PROPN
gujaf-317	9	10	university	university	PROPN
gujaf-317	9	11	awka	awka	NOUN
gujaf-317	9	12	,	,	PUNCT
gujaf-317	9	13	anambra	anambra	PROPN
gujaf-317	9	14	state	state	PROPN
gujaf-317	9	15	.	.	PUNCT
gujaf-317	10	1	prof	prof	PROPN
gujaf-317	10	2	kabir	kabir	PROPN
gujaf-317	10	3	tahir	tahir	PROPN
gujaf-317	10	4	hamid	hamid	PROPN
gujaf-317	10	5	department	department	PROPN
gujaf-317	10	6	of	of	ADP
gujaf-317	10	7	accounting	accounting	PROPN
gujaf-317	10	8	,	,	PUNCT
gujaf-317	10	9	bayero	bayero	PROPN
gujaf-317	10	10	university	university	PROPN
gujaf-317	10	11	,	,	PUNCT
gujaf-317	10	12	kano	kano	PROPN
gujaf-317	10	13	,	,	PUNCT
gujaf-317	10	14	kano	kano	PROPN
gujaf-317	10	15	state	state	PROPN
gujaf-317	10	16	.	.	PUNCT
gujaf-317	11	1	prof	prof	PROPN
gujaf-317	11	2	.	.	PUNCT
gujaf-317	12	1	ekoja	ekoja	PROPN
gujaf-317	12	2	b.	b.	PROPN
gujaf-317	12	3	ekoja	ekoja	PROPN
gujaf-317	12	4	department	department	PROPN
gujaf-317	12	5	of	of	ADP
gujaf-317	12	6	accounting	accounting	PROPN
gujaf-317	12	7	,	,	PUNCT
gujaf-317	12	8	university	university	PROPN
gujaf-317	12	9	of	of	ADP
gujaf-317	12	10	jos	jos	PROPN
gujaf-317	12	11	.	.	PROPN
gujaf-317	12	12	prof	prof	PROPN
gujaf-317	12	13	.	.	PUNCT
gujaf-317	13	1	clifford	clifford	PROPN
gujaf-317	13	2	ofurum	ofurum	PROPN
gujaf-317	13	3	department	department	PROPN
gujaf-317	13	4	of	of	ADP
gujaf-317	13	5	accounting	accounting	PROPN
gujaf-317	13	6	,	,	PUNCT
gujaf-317	13	7	university	university	NOUN
gujaf-317	13	8	of	of	ADP
gujaf-317	13	9	portharcourt	portharcourt	PROPN
gujaf-317	13	10	,	,	PUNCT
gujaf-317	13	11	rivers	river	NOUN
gujaf-317	13	12	state	state	PROPN
gujaf-317	13	13	.	.	PUNCT
gujaf-317	14	1	prof	prof	PROPN
gujaf-317	14	2	.	.	PUNCT
gujaf-317	15	1	ahmad	ahmad	PROPN
gujaf-317	15	2	bello	bello	PROPN
gujaf-317	15	3	dogarawa	dogarawa	PROPN
gujaf-317	15	4	department	department	PROPN
gujaf-317	15	5	of	of	ADP
gujaf-317	15	6	accounting	accounting	NOUN
gujaf-317	15	7	,	,	PUNCT
gujaf-317	15	8	ahmadu	ahmadu	PROPN
gujaf-317	15	9	bello	bello	PROPN
gujaf-317	15	10	university	university	PROPN
gujaf-317	15	11	zaria	zaria	PROPN
gujaf-317	15	12	.	.	PUNCT
gujaf-317	16	1	prof	prof	PROPN
gujaf-317	16	2	.	.	PUNCT
gujaf-317	17	1	yusuf	yusuf	PROPN
gujaf-317	17	2	.	.	PUNCT
gujaf-317	18	1	b.	b.	PROPN
gujaf-317	18	2	rahman	rahman	PROPN
gujaf-317	18	3	department	department	PROPN
gujaf-317	18	4	of	of	ADP
gujaf-317	18	5	accounting	accounting	PROPN
gujaf-317	18	6	,	,	PUNCT
gujaf-317	18	7	lagos	lagos	NOUN
gujaf-317	18	8	state	state	PROPN
gujaf-317	18	9	university	university	PROPN
gujaf-317	18	10	,	,	PUNCT
gujaf-317	18	11	lagos	lagos	NOUN
gujaf-317	18	12	state	state	NOUN
gujaf-317	18	13	.	.	PUNCT
gujaf-317	19	1	prof	prof	PROPN
gujaf-317	19	2	.	.	PUNCT
gujaf-317	20	1	suleiman	suleiman	PROPN
gujaf-317	20	2	a.	a.	PROPN
gujaf-317	20	3	s.	s.	PROPN
gujaf-317	20	4	aruwa	aruwa	PROPN
gujaf-317	20	5	department	department	PROPN
gujaf-317	20	6	of	of	ADP
gujaf-317	20	7	accounting	accounting	PROPN
gujaf-317	20	8	,	,	PUNCT
gujaf-317	20	9	nasarawa	nasarawa	PROPN
gujaf-317	20	10	state	state	PROPN
gujaf-317	20	11	university	university	PROPN
gujaf-317	20	12	,	,	PUNCT
gujaf-317	20	13	keffi	keffi	PROPN
gujaf-317	20	14	,	,	PUNCT
gujaf-317	20	15	nasarawa	nasarawa	PROPN
gujaf-317	20	16	state	state	PROPN
gujaf-317	20	17	.	.	PUNCT
gujaf-317	21	1	prof	prof	PROPN
gujaf-317	21	2	.	.	PUNCT
gujaf-317	22	1	muhammad	muhammad	PROPN
gujaf-317	22	2	junaidu	junaidu	PROPN
gujaf-317	22	3	kurawa	kurawa	PROPN
gujaf-317	22	4	department	department	PROPN
gujaf-317	22	5	of	of	ADP
gujaf-317	22	6	accounting	accounting	PROPN
gujaf-317	22	7	,	,	PUNCT
gujaf-317	22	8	bayero	bayero	PROPN
gujaf-317	22	9	university	university	PROPN
gujaf-317	22	10	kano	kano	PROPN
gujaf-317	22	11	,	,	PUNCT
gujaf-317	22	12	kano	kano	PROPN
gujaf-317	22	13	state	state	PROPN
gujaf-317	22	14	.	.	PUNCT
gujaf-317	23	1	prof	prof	PROPN
gujaf-317	23	2	.	.	PUNCT
gujaf-317	24	1	muhammad	muhammad	PROPN
gujaf-317	24	2	habibu	habibu	ADJ
gujaf-317	24	3	sabari	sabari	PROPN
gujaf-317	24	4	department	department	PROPN
gujaf-317	24	5	of	of	ADP
gujaf-317	24	6	accounting	accounting	NOUN
gujaf-317	24	7	,	,	PUNCT
gujaf-317	24	8	ahmadu	ahmadu	PROPN
gujaf-317	24	9	bello	bello	PROPN
gujaf-317	24	10	university	university	PROPN
gujaf-317	24	11	,	,	PUNCT
gujaf-317	24	12	zaria	zaria	PROPN
gujaf-317	24	13	.	.	PUNCT
gujaf-317	25	1	gusau	gusau	PROPN
gujaf-317	25	2	journal	journal	PROPN
gujaf-317	25	3	of	of	ADP
gujaf-317	25	4	accounting	accounting	NOUN
gujaf-317	25	5	and	and	CCONJ
gujaf-317	25	6	finance	finance	NOUN
gujaf-317	25	7	,	,	PUNCT
gujaf-317	25	8	vol	vol	NOUN
gujaf-317	25	9	.	.	PROPN
gujaf-317	25	10	5	5	NUM
gujaf-317	25	11	,	,	PUNCT
gujaf-317	25	12	issue	issue	NOUN
gujaf-317	25	13	2	2	NUM
gujaf-317	25	14	,	,	PUNCT
gujaf-317	25	15	october	october	PROPN
gujaf-317	25	16	,	,	PUNCT
gujaf-317	25	17	2024	2024	NUM
gujaf-317	25	18	iv	iv	NUM
gujaf-317	25	19	prof	prof	NOUN
gujaf-317	25	20	.	.	PUNCT
gujaf-317	26	1	okpanachi	okpanachi	PROPN
gujaf-317	26	2	joshua	joshua	PROPN
gujaf-317	26	3	department	department	PROPN
gujaf-317	26	4	of	of	ADP
gujaf-317	26	5	accounting	accounting	NOUN
gujaf-317	26	6	and	and	CCONJ
gujaf-317	26	7	management	management	NOUN
gujaf-317	26	8	,	,	PUNCT
gujaf-317	26	9	nigerian	nigerian	ADJ
gujaf-317	26	10	defence	defence	PROPN
gujaf-317	26	11	academy	academy	PROPN
gujaf-317	26	12	,	,	PUNCT
gujaf-317	26	13	kaduna	kaduna	PROPN
gujaf-317	26	14	.	.	PROPN
gujaf-317	26	15	prof	prof	PROPN
gujaf-317	26	16	.	.	PUNCT
gujaf-317	27	1	hassan	hassan	PROPN
gujaf-317	27	2	ibrahim	ibrahim	PROPN
gujaf-317	27	3	department	department	PROPN
gujaf-317	27	4	of	of	ADP
gujaf-317	27	5	accounting	accounting	PROPN
gujaf-317	27	6	,	,	PUNCT
gujaf-317	27	7	ibb	ibb	NOUN
gujaf-317	27	8	university	university	NOUN
gujaf-317	27	9	,	,	PUNCT
gujaf-317	27	10	lapai	lapai	NOUN
gujaf-317	27	11	,	,	PUNCT
gujaf-317	27	12	niger	niger	NOUN
gujaf-317	27	13	state	state	NOUN
gujaf-317	27	14	.	.	PUNCT
gujaf-317	28	1	prof	prof	PROPN
gujaf-317	28	2	.	.	PUNCT
gujaf-317	29	1	ifeoma	ifeoma	PROPN
gujaf-317	29	2	mary	mary	PROPN
gujaf-317	29	3	okwo	okwo	PROPN
gujaf-317	29	4	department	department	PROPN
gujaf-317	29	5	of	of	ADP
gujaf-317	29	6	accounting	accounting	PROPN
gujaf-317	29	7	,	,	PUNCT
gujaf-317	29	8	enugu	enugu	PROPN
gujaf-317	29	9	state	state	PROPN
gujaf-317	29	10	university	university	PROPN
gujaf-317	29	11	of	of	ADP
gujaf-317	29	12	science	science	NOUN
gujaf-317	29	13	and	and	CCONJ
gujaf-317	29	14	technology	technology	NOUN
gujaf-317	29	15	,	,	PUNCT
gujaf-317	29	16	enugu	enugu	PROPN
gujaf-317	29	17	state	state	PROPN
gujaf-317	29	18	.	.	PUNCT
gujaf-317	30	1	prof	prof	PROPN
gujaf-317	30	2	.	.	PROPN
gujaf-317	31	1	aminu	aminu	PROPN
gujaf-317	31	2	isah	isah	PROPN
gujaf-317	31	3	department	department	PROPN
gujaf-317	31	4	of	of	ADP
gujaf-317	31	5	accounting	accounting	PROPN
gujaf-317	31	6	,	,	PUNCT
gujaf-317	31	7	bayero	bayero	PROPN
gujaf-317	31	8	university	university	PROPN
gujaf-317	31	9	,	,	PUNCT
gujaf-317	31	10	kano	kano	PROPN
gujaf-317	31	11	,	,	PUNCT
gujaf-317	31	12	kano	kano	PROPN
gujaf-317	31	13	state	state	PROPN
gujaf-317	31	14	.	.	PUNCT
gujaf-317	32	1	prof	prof	PROPN
gujaf-317	32	2	.	.	PUNCT
gujaf-317	33	1	ahmadu	ahmadu	PROPN
gujaf-317	33	2	bello	bello	PROPN
gujaf-317	33	3	department	department	PROPN
gujaf-317	33	4	of	of	ADP
gujaf-317	33	5	accounting	accounting	NOUN
gujaf-317	33	6	,	,	PUNCT
gujaf-317	33	7	ahmadu	ahmadu	PROPN
gujaf-317	33	8	bello	bello	PROPN
gujaf-317	33	9	university	university	PROPN
gujaf-317	33	10	,	,	PUNCT
gujaf-317	33	11	zaria	zaria	PROPN
gujaf-317	33	12	.	.	PUNCT
gujaf-317	34	1	prof	prof	PROPN
gujaf-317	34	2	.	.	PUNCT
gujaf-317	35	1	musa	musa	PROPN
gujaf-317	35	2	yelwa	yelwa	PROPN
gujaf-317	35	3	abubakar	abubakar	PROPN
gujaf-317	35	4	department	department	PROPN
gujaf-317	35	5	of	of	ADP
gujaf-317	35	6	accounting	accounting	PROPN
gujaf-317	35	7	,	,	PUNCT
gujaf-317	35	8	usmanu	usmanu	PROPN
gujaf-317	35	9	danfodiyo	danfodiyo	PROPN
gujaf-317	35	10	university	university	PROPN
gujaf-317	35	11	,	,	PUNCT
gujaf-317	35	12	sokoto	sokoto	PROPN
gujaf-317	35	13	state	state	PROPN
gujaf-317	35	14	.	.	PUNCT
gujaf-317	36	1	prof	prof	PROPN
gujaf-317	36	2	.	.	PUNCT
gujaf-317	37	1	salisu	salisu	PROPN
gujaf-317	37	2	abubakar	abubakar	PROPN
gujaf-317	37	3	department	department	PROPN
gujaf-317	37	4	of	of	ADP
gujaf-317	37	5	accounting	accounting	NOUN
gujaf-317	37	6	,	,	PUNCT
gujaf-317	37	7	ahmadu	ahmadu	PROPN
gujaf-317	37	8	bello	bello	PROPN
gujaf-317	37	9	university	university	PROPN
gujaf-317	37	10	zaria	zaria	PROPN
gujaf-317	37	11	,	,	PUNCT
gujaf-317	37	12	kaduna	kaduna	PROPN
gujaf-317	37	13	state	state	PROPN
gujaf-317	37	14	.	.	PUNCT
gujaf-317	38	1	prof	prof	PROPN
gujaf-317	38	2	.	.	PUNCT
gujaf-317	39	1	isaq	isaq	PROPN
gujaf-317	39	2	alhaji	alhaji	PROPN
gujaf-317	39	3	samaila	samaila	PROPN
gujaf-317	39	4	department	department	PROPN
gujaf-317	39	5	of	of	ADP
gujaf-317	39	6	accounting	accounting	PROPN
gujaf-317	39	7	,	,	PUNCT
gujaf-317	39	8	bayero	bayero	PROPN
gujaf-317	39	9	university	university	NOUN
gujaf-317	39	10	,	,	PUNCT
gujaf-317	39	11	kano	kano	PROPN
gujaf-317	39	12	state	state	PROPN
gujaf-317	39	13	.	.	PUNCT
gujaf-317	40	1	prof	prof	PROPN
gujaf-317	40	2	.	.	PUNCT
gujaf-317	41	1	sunusi	sunusi	PROPN
gujaf-317	41	2	sa'ad	sa'ad	PROPN
gujaf-317	41	3	ahmad	ahmad	PROPN
gujaf-317	41	4	department	department	PROPN
gujaf-317	41	5	of	of	ADP
gujaf-317	41	6	accounting	accounting	PROPN
gujaf-317	41	7	,	,	PUNCT
gujaf-317	41	8	federal	federal	ADJ
gujaf-317	41	9	university	university	NOUN
gujaf-317	41	10	dutse	dutse	NOUN
gujaf-317	41	11	,	,	PUNCT
gujaf-317	41	12	jigawa	jigawa	PROPN
gujaf-317	41	13	state	state	PROPN
gujaf-317	41	14	.	.	PUNCT
gujaf-317	42	1	prof	prof	PROPN
gujaf-317	42	2	.	.	PUNCT
gujaf-317	43	1	onipeadebenege	onipeadebenege	PROPN
gujaf-317	43	2	yahaya	yahaya	PROPN
gujaf-317	43	3	department	department	PROPN
gujaf-317	43	4	of	of	ADP
gujaf-317	43	5	accounting	accounting	PROPN
gujaf-317	43	6	,	,	PUNCT
gujaf-317	43	7	nigerian	nigerian	ADJ
gujaf-317	43	8	defence	defence	PROPN
gujaf-317	43	9	academy	academy	PROPN
gujaf-317	43	10	,	,	PUNCT
gujaf-317	43	11	kaduna	kaduna	PROPN
gujaf-317	43	12	state	state	PROPN
gujaf-317	43	13	.	.	PUNCT
gujaf-317	44	1	prof	prof	PROPN
gujaf-317	44	2	.	.	PUNCT
gujaf-317	45	1	saidu	saidu	PROPN
gujaf-317	45	2	adamu	adamu	PROPN
gujaf-317	45	3	department	department	PROPN
gujaf-317	45	4	of	of	ADP
gujaf-317	45	5	accounting	accounting	PROPN
gujaf-317	45	6	,	,	PUNCT
gujaf-317	45	7	federal	federal	ADJ
gujaf-317	45	8	university	university	PROPN
gujaf-317	45	9	of	of	ADP
gujaf-317	45	10	kashere	kashere	PROPN
gujaf-317	45	11	,	,	PUNCT
gujaf-317	45	12	gombe	gombe	ADJ
gujaf-317	45	13	state	state	NOUN
gujaf-317	45	14	.	.	PUNCT
gujaf-317	46	1	prof	prof	PROPN
gujaf-317	46	2	.	.	PUNCT
gujaf-317	47	1	farouk	farouk	PROPN
gujaf-317	47	2	adeza	adeza	PROPN
gujaf-317	47	3	school	school	NOUN
gujaf-317	47	4	of	of	ADP
gujaf-317	47	5	business	business	NOUN
gujaf-317	47	6	and	and	CCONJ
gujaf-317	47	7	entrepreneurship	entrepreneurship	NOUN
gujaf-317	47	8	,	,	PUNCT
gujaf-317	47	9	american	american	PROPN
gujaf-317	47	10	university	university	PROPN
gujaf-317	47	11	of	of	ADP
gujaf-317	47	12	nigeria	nigeria	PROPN
gujaf-317	47	13	,	,	PUNCT
gujaf-317	47	14	yola	yola	PROPN
gujaf-317	47	15	.	.	PUNCT
gujaf-317	48	1	prof	prof	PROPN
gujaf-317	48	2	.	.	PUNCT
gujaf-317	49	1	fatima	fatima	PROPN
gujaf-317	49	2	alfa	alfa	PROPN
gujaf-317	49	3	department	department	PROPN
gujaf-317	49	4	of	of	ADP
gujaf-317	49	5	accounting	accounting	PROPN
gujaf-317	49	6	,	,	PUNCT
gujaf-317	49	7	university	university	NOUN
gujaf-317	49	8	of	of	ADP
gujaf-317	49	9	maiduguri	maiduguri	PROPN
gujaf-317	49	10	,	,	PUNCT
gujaf-317	49	11	borno	borno	PROPN
gujaf-317	49	12	state	state	PROPN
gujaf-317	49	13	.	.	PUNCT
gujaf-317	50	1	dr	dr	PROPN
gujaf-317	50	2	.	.	PROPN
gujaf-317	50	3	nasiru	nasiru	PROPN
gujaf-317	50	4	a.	a.	PROPN
gujaf-317	50	5	ka’oje	ka’oje	PROPN
gujaf-317	50	6	department	department	PROPN
gujaf-317	50	7	of	of	ADP
gujaf-317	50	8	accounting	accounting	PROPN
gujaf-317	50	9	,	,	PUNCT
gujaf-317	50	10	usmanu	usmanu	PROPN
gujaf-317	50	11	danfodiyo	danfodiyo	PROPN
gujaf-317	50	12	university	university	PROPN
gujaf-317	50	13	sokoto	sokoto	PROPN
gujaf-317	50	14	state	state	PROPN
gujaf-317	50	15	.	.	PUNCT
gujaf-317	51	1	dr	dr	PROPN
gujaf-317	51	2	.	.	PROPN
gujaf-317	51	3	aminu	aminu	PROPN
gujaf-317	51	4	abdullahi	abdullahi	PROPN
gujaf-317	51	5	department	department	PROPN
gujaf-317	51	6	of	of	ADP
gujaf-317	51	7	accounting	accounting	PROPN
gujaf-317	51	8	,	,	PUNCT
gujaf-317	51	9	usmanu	usmanu	PROPN
gujaf-317	51	10	danfodiyo	danfodiyo	PROPN
gujaf-317	51	11	university	university	PROPN
gujaf-317	51	12	sokoto	sokoto	PROPN
gujaf-317	51	13	,	,	PUNCT
gujaf-317	51	14	state	state	PROPN
gujaf-317	51	15	.	.	PUNCT
gujaf-317	52	1	gusau	gusau	PROPN
gujaf-317	52	2	journal	journal	PROPN
gujaf-317	52	3	of	of	ADP
gujaf-317	52	4	accounting	accounting	NOUN
gujaf-317	52	5	and	and	CCONJ
gujaf-317	52	6	finance	finance	NOUN
gujaf-317	52	7	,	,	PUNCT
gujaf-317	52	8	vol	vol	NOUN
gujaf-317	52	9	.	.	PROPN
gujaf-317	52	10	5	5	NUM
gujaf-317	52	11	,	,	PUNCT
gujaf-317	52	12	issue	issue	NOUN
gujaf-317	52	13	2	2	NUM
gujaf-317	52	14	,	,	PUNCT
gujaf-317	52	15	october	october	PROPN
gujaf-317	52	16	,	,	PUNCT
gujaf-317	52	17	2024	2024	NUM
gujaf-317	52	18	v	v	PROPN
gujaf-317	52	19	dr	dr	PROPN
gujaf-317	52	20	.	.	PROPN
gujaf-317	52	21	nasiru	nasiru	PROPN
gujaf-317	52	22	yunusa	yunusa	PROPN
gujaf-317	52	23	department	department	PROPN
gujaf-317	52	24	of	of	ADP
gujaf-317	52	25	accounting	accounting	NOUN
gujaf-317	52	26	,	,	PUNCT
gujaf-317	52	27	ahmadu	ahmadu	PROPN
gujaf-317	52	28	bello	bello	PROPN
gujaf-317	52	29	university	university	PROPN
gujaf-317	52	30	zaria	zaria	PROPN
gujaf-317	52	31	.	.	PUNCT
gujaf-317	53	1	dr	dr	PROPN
gujaf-317	53	2	.	.	PROPN
gujaf-317	53	3	aisha	aisha	PROPN
gujaf-317	53	4	nuhu	nuhu	PROPN
gujaf-317	53	5	muhammad	muhammad	PROPN
gujaf-317	53	6	department	department	PROPN
gujaf-317	53	7	of	of	ADP
gujaf-317	53	8	accounting	accounting	PROPN
gujaf-317	53	9	,	,	PUNCT
gujaf-317	53	10	ahmadu	ahmadu	PROPN
gujaf-317	53	11	bello	bello	PROPN
gujaf-317	53	12	university	university	PROPN
gujaf-317	53	13	zaria	zaria	PROPN
gujaf-317	53	14	.	.	PUNCT
gujaf-317	54	1	dr	dr	PROPN
gujaf-317	54	2	.	.	PROPN
gujaf-317	54	3	lawal	lawal	PROPN
gujaf-317	54	4	muhammad	muhammad	PROPN
gujaf-317	54	5	department	department	PROPN
gujaf-317	54	6	of	of	ADP
gujaf-317	54	7	accounting	accounting	PROPN
gujaf-317	54	8	,	,	PUNCT
gujaf-317	54	9	ahmadu	ahmadu	PROPN
gujaf-317	54	10	bello	bello	PROPN
gujaf-317	54	11	university	university	PROPN
gujaf-317	54	12	zaria	zaria	PROPN
gujaf-317	54	13	.	.	PUNCT
gujaf-317	55	1	dr	dr	PROPN
gujaf-317	55	2	.	.	PROPN
gujaf-317	55	3	bashir	bashir	PROPN
gujaf-317	55	4	umar	umar	PROPN
gujaf-317	55	5	farouk	farouk	PROPN
gujaf-317	55	6	department	department	PROPN
gujaf-317	55	7	of	of	ADP
gujaf-317	55	8	economics	economic	NOUN
gujaf-317	55	9	,	,	PUNCT
gujaf-317	55	10	federal	federal	ADJ
gujaf-317	55	11	university	university	NOUN
gujaf-317	55	12	gusau	gusau	PROPN
gujaf-317	55	13	,	,	PUNCT
gujaf-317	55	14	zamfara	zamfara	PROPN
gujaf-317	55	15	state	state	PROPN
gujaf-317	55	16	.	.	PUNCT
gujaf-317	56	1	dr	dr	PROPN
gujaf-317	56	2	emmanuel	emmanuel	PROPN
gujaf-317	56	3	omokhuale	omokhuale	PROPN
gujaf-317	56	4	department	department	PROPN
gujaf-317	56	5	of	of	ADP
gujaf-317	56	6	mathematics	mathematics	PROPN
gujaf-317	56	7	,	,	PUNCT
gujaf-317	56	8	federal	federal	ADJ
gujaf-317	56	9	university	university	NOUN
gujaf-317	56	10	gusau	gusau	NOUN
gujaf-317	56	11	,	,	PUNCT
gujaf-317	56	12	zamfara	zamfara	PROPN
gujaf-317	56	13	.	.	PUNCT
gujaf-317	57	1	state	state	PROPN
gujaf-317	57	2	advisory	advisory	PROPN
gujaf-317	57	3	board	board	NOUN
gujaf-317	57	4	members	members	PROPN
gujaf-317	57	5	prof	prof	PROPN
gujaf-317	57	6	.	.	PUNCT
gujaf-317	58	1	kabiru	kabiru	PROPN
gujaf-317	58	2	isah	isah	PROPN
gujaf-317	58	3	dandago	dandago	PROPN
gujaf-317	58	4	,	,	PUNCT
gujaf-317	58	5	bayero	bayero	PROPN
gujaf-317	58	6	university	university	PROPN
gujaf-317	58	7	kano	kano	PROPN
gujaf-317	58	8	,	,	PUNCT
gujaf-317	58	9	kano	kano	PROPN
gujaf-317	58	10	state	state	PROPN
gujaf-317	58	11	.	.	PUNCT
gujaf-317	59	1	prof	prof	PROPN
gujaf-317	59	2	a	a	DET
gujaf-317	59	3	m	m	NOUN
gujaf-317	59	4	bashir	bashir	NOUN
gujaf-317	59	5	,	,	PUNCT
gujaf-317	59	6	usmanu	usmanu	PROPN
gujaf-317	59	7	danfodiyo	danfodiyo	PROPN
gujaf-317	59	8	university	university	PROPN
gujaf-317	59	9	sokoto	sokoto	PROPN
gujaf-317	59	10	,	,	PUNCT
gujaf-317	59	11	sokoto	sokoto	PROPN
gujaf-317	59	12	state	state	PROPN
gujaf-317	59	13	.	.	PUNCT
gujaf-317	60	1	prof	prof	PROPN
gujaf-317	60	2	.	.	PUNCT
gujaf-317	61	1	muhammad	muhammad	PROPN
gujaf-317	61	2	tanko	tanko	PROPN
gujaf-317	61	3	,	,	PUNCT
gujaf-317	61	4	kaduna	kaduna	PROPN
gujaf-317	61	5	state	state	PROPN
gujaf-317	61	6	university	university	PROPN
gujaf-317	61	7	,	,	PUNCT
gujaf-317	61	8	kaduna	kaduna	PROPN
gujaf-317	61	9	.	.	PROPN
gujaf-317	61	10	prof	prof	PROPN
gujaf-317	61	11	.	.	PUNCT
gujaf-317	61	12	bayero	bayero	PROPN
gujaf-317	62	1	a	a	DET
gujaf-317	62	2	m	m	NOUN
gujaf-317	62	3	sabir	sabir	NOUN
gujaf-317	62	4	,	,	PUNCT
gujaf-317	62	5	usmanu	usmanu	PROPN
gujaf-317	62	6	danfodiyo	danfodiyo	PROPN
gujaf-317	62	7	university	university	PROPN
gujaf-317	62	8	sokoto	sokoto	PROPN
gujaf-317	62	9	,	,	PUNCT
gujaf-317	62	10	sokoto	sokoto	PROPN
gujaf-317	62	11	state	state	PROPN
gujaf-317	62	12	.	.	PUNCT
gujaf-317	63	1	prof	prof	PROPN
gujaf-317	63	2	.	.	PUNCT
gujaf-317	64	1	aliyu	aliyu	PROPN
gujaf-317	64	2	sulaiman	sulaiman	PROPN
gujaf-317	64	3	kantudu	kantudu	PROPN
gujaf-317	64	4	,	,	PUNCT
gujaf-317	64	5	bayero	bayero	PROPN
gujaf-317	64	6	university	university	PROPN
gujaf-317	64	7	kano	kano	PROPN
gujaf-317	64	8	,	,	PUNCT
gujaf-317	64	9	kano	kano	PROPN
gujaf-317	64	10	state	state	PROPN
gujaf-317	64	11	.	.	PUNCT
gujaf-317	65	1	editorial	editorial	PROPN
gujaf-317	65	2	secretary	secretary	PROPN
gujaf-317	65	3	yazid	yazid	PROPN
gujaf-317	65	4	kabir	kabir	PROPN
gujaf-317	65	5	ibrahim	ibrahim	PROPN
gujaf-317	65	6	department	department	PROPN
gujaf-317	65	7	of	of	ADP
gujaf-317	65	8	accounting	accounting	NOUN
gujaf-317	65	9	and	and	CCONJ
gujaf-317	65	10	finance	finance	NOUN
gujaf-317	65	11	,	,	PUNCT
gujaf-317	65	12	federal	federal	ADJ
gujaf-317	65	13	university	university	NOUN
gujaf-317	65	14	gusau	gusau	PROPN
gujaf-317	65	15	,	,	PUNCT
gujaf-317	65	16	zamfara	zamfara	PROPN
gujaf-317	65	17	state	state	PROPN
gujaf-317	65	18	.	.	PUNCT
gujaf-317	66	1	gusau	gusau	PROPN
gujaf-317	66	2	journal	journal	PROPN
gujaf-317	66	3	of	of	ADP
gujaf-317	66	4	accounting	accounting	NOUN
gujaf-317	66	5	and	and	CCONJ
gujaf-317	66	6	finance	finance	NOUN
gujaf-317	66	7	,	,	PUNCT
gujaf-317	66	8	vol	vol	NOUN
gujaf-317	66	9	.	.	PROPN
gujaf-317	66	10	5	5	NUM
gujaf-317	66	11	,	,	PUNCT
gujaf-317	66	12	issue	issue	NOUN
gujaf-317	66	13	2	2	NUM
gujaf-317	66	14	,	,	PUNCT
gujaf-317	66	15	october	october	PROPN
gujaf-317	66	16	,	,	PUNCT
gujaf-317	66	17	2024	2024	NUM
gujaf-317	66	18	vi	vi	NOUN
gujaf-317	66	19	call	call	NOUN
gujaf-317	66	20	for	for	ADP
gujaf-317	66	21	papers	paper	NOUN
gujaf-317	66	22	the	the	DET
gujaf-317	66	23	editorial	editorial	ADJ
gujaf-317	66	24	board	board	NOUN
gujaf-317	66	25	of	of	ADP
gujaf-317	66	26	gusau	gusau	PROPN
gujaf-317	66	27	journal	journal	PROPN
gujaf-317	66	28	of	of	ADP
gujaf-317	66	29	accounting	accounting	NOUN
gujaf-317	66	30	and	and	CCONJ
gujaf-317	66	31	finance	finance	NOUN
gujaf-317	66	32	(	(	PUNCT
gujaf-317	66	33	gujaf	gujaf	NOUN
gujaf-317	66	34	)	)	PUNCT
gujaf-317	66	35	is	be	AUX
gujaf-317	66	36	hereby	hereby	ADV
gujaf-317	66	37	inviting	invite	VERB
gujaf-317	66	38	authors	author	NOUN
gujaf-317	66	39	to	to	PART
gujaf-317	66	40	submit	submit	VERB
gujaf-317	66	41	their	their	PRON
gujaf-317	66	42	unpublished	unpublished	ADJ
gujaf-317	66	43	manuscript	manuscript	NOUN
gujaf-317	66	44	for	for	ADP
gujaf-317	66	45	publication	publication	NOUN
gujaf-317	66	46	.	.	PUNCT
gujaf-317	67	1	the	the	DET
gujaf-317	67	2	journal	journal	NOUN
gujaf-317	67	3	is	be	AUX
gujaf-317	67	4	published	publish	VERB
gujaf-317	67	5	in	in	ADP
gujaf-317	67	6	two	two	NUM
gujaf-317	67	7	issues	issue	NOUN
gujaf-317	67	8	of	of	ADP
gujaf-317	67	9	april	april	PROPN
gujaf-317	67	10	and	and	CCONJ
gujaf-317	67	11	october	october	PROPN
gujaf-317	67	12	annually	annually	ADV
gujaf-317	67	13	.	.	PUNCT
gujaf-317	68	1	gujaf	gujaf	NOUN
gujaf-317	68	2	is	be	AUX
gujaf-317	68	3	a	a	DET
gujaf-317	68	4	double	double	ADJ
gujaf-317	68	5	-	-	PUNCT
gujaf-317	68	6	blind	blind	ADJ
gujaf-317	68	7	peer	peer	NOUN
gujaf-317	68	8	reviewed	review	VERB
gujaf-317	68	9	journal	journal	NOUN
gujaf-317	68	10	published	publish	VERB
gujaf-317	68	11	by	by	ADP
gujaf-317	68	12	the	the	DET
gujaf-317	68	13	department	department	NOUN
gujaf-317	68	14	of	of	ADP
gujaf-317	68	15	accounting	accounting	NOUN
gujaf-317	68	16	and	and	CCONJ
gujaf-317	68	17	finance	finance	NOUN
gujaf-317	68	18	,	,	PUNCT
gujaf-317	68	19	faculty	faculty	NOUN
gujaf-317	68	20	of	of	ADP
gujaf-317	68	21	management	management	NOUN
gujaf-317	68	22	and	and	CCONJ
gujaf-317	68	23	social	social	ADJ
gujaf-317	68	24	sciences	science	NOUN
gujaf-317	68	25	,	,	PUNCT
gujaf-317	68	26	federal	federal	ADJ
gujaf-317	68	27	university	university	NOUN
gujaf-317	68	28	gusau	gusau	NOUN
gujaf-317	68	29	,	,	PUNCT
gujaf-317	68	30	zamfara	zamfara	PROPN
gujaf-317	68	31	state	state	PROPN
gujaf-317	68	32	nigeria	nigeria	PROPN
gujaf-317	68	33	the	the	DET
gujaf-317	68	34	journal	journal	PROPN
gujaf-317	68	35	accepts	accept	VERB
gujaf-317	68	36	papers	paper	NOUN
gujaf-317	68	37	in	in	ADP
gujaf-317	68	38	all	all	DET
gujaf-317	68	39	areas	area	NOUN
gujaf-317	68	40	of	of	ADP
gujaf-317	68	41	accounting	accounting	NOUN
gujaf-317	68	42	and	and	CCONJ
gujaf-317	68	43	finance	finance	NOUN
gujaf-317	68	44	for	for	ADP
gujaf-317	68	45	publication	publication	NOUN
gujaf-317	68	46	which	which	PRON
gujaf-317	68	47	include	include	VERB
gujaf-317	68	48	:	:	PUNCT
gujaf-317	68	49	accounting	accounting	NOUN
gujaf-317	68	50	standards	standard	NOUN
gujaf-317	68	51	,	,	PUNCT
gujaf-317	68	52	accounting	account	VERB
gujaf-317	68	53	information	information	NOUN
gujaf-317	68	54	system	system	NOUN
gujaf-317	68	55	,	,	PUNCT
gujaf-317	68	56	financial	financial	ADJ
gujaf-317	68	57	reporting	reporting	NOUN
gujaf-317	68	58	,	,	PUNCT
gujaf-317	68	59	earnings	earning	NOUN
gujaf-317	68	60	management	management	NOUN
gujaf-317	68	61	,	,	PUNCT
gujaf-317	68	62	,	,	PUNCT
gujaf-317	68	63	auditing	auditing	NOUN
gujaf-317	68	64	and	and	CCONJ
gujaf-317	68	65	investigation	investigation	NOUN
gujaf-317	68	66	,	,	PUNCT
gujaf-317	68	67	auditing	auditing	NOUN
gujaf-317	68	68	and	and	CCONJ
gujaf-317	68	69	standards	standard	NOUN
gujaf-317	68	70	,	,	PUNCT
gujaf-317	68	71	public	public	ADJ
gujaf-317	68	72	sector	sector	NOUN
gujaf-317	68	73	accounting	accounting	NOUN
gujaf-317	68	74	and	and	CCONJ
gujaf-317	68	75	auditing	auditing	NOUN
gujaf-317	68	76	,	,	PUNCT
gujaf-317	68	77	taxation	taxation	NOUN
gujaf-317	68	78	and	and	CCONJ
gujaf-317	68	79	revenue	revenue	NOUN
gujaf-317	68	80	administration	administration	NOUN
gujaf-317	68	81	,	,	PUNCT
gujaf-317	68	82	corporate	corporate	ADJ
gujaf-317	68	83	governance	governance	NOUN
gujaf-317	68	84	issues	issue	NOUN
gujaf-317	68	85	,	,	PUNCT
gujaf-317	68	86	corporate	corporate	ADJ
gujaf-317	68	87	social	social	ADJ
gujaf-317	68	88	responsibility	responsibility	NOUN
gujaf-317	68	89	,	,	PUNCT
gujaf-317	68	90	sustainability	sustainability	NOUN
gujaf-317	68	91	and	and	CCONJ
gujaf-317	68	92	environmental	environmental	ADJ
gujaf-317	68	93	reporting	reporting	NOUN
gujaf-317	68	94	issue	issue	NOUN
gujaf-317	68	95	,	,	PUNCT
gujaf-317	68	96	information	information	NOUN
gujaf-317	68	97	and	and	CCONJ
gujaf-317	68	98	communication	communication	NOUN
gujaf-317	68	99	technology	technology	NOUN
gujaf-317	68	100	issues	issue	NOUN
gujaf-317	68	101	,	,	PUNCT
gujaf-317	68	102	bankruptcy	bankruptcy	NOUN
gujaf-317	68	103	prediction	prediction	NOUN
gujaf-317	68	104	,	,	PUNCT
gujaf-317	68	105	corporate	corporate	ADJ
gujaf-317	68	106	finance	finance	NOUN
gujaf-317	68	107	,	,	PUNCT
gujaf-317	68	108	personal	personal	ADJ
gujaf-317	68	109	finance	finance	NOUN
gujaf-317	68	110	,	,	PUNCT
gujaf-317	68	111	merger	merger	NOUN
gujaf-317	68	112	and	and	CCONJ
gujaf-317	68	113	acquisitions	acquisition	NOUN
gujaf-317	68	114	,	,	PUNCT
gujaf-317	68	115	capital	capital	NOUN
gujaf-317	68	116	structure	structure	NOUN
gujaf-317	68	117	,	,	PUNCT
gujaf-317	68	118	working	work	VERB
gujaf-317	68	119	capital	capital	NOUN
gujaf-317	68	120	management	management	NOUN
gujaf-317	68	121	,	,	PUNCT
gujaf-317	68	122	enterprises	enterprise	NOUN
gujaf-317	68	123	risk	risk	NOUN
gujaf-317	68	124	management	management	NOUN
gujaf-317	68	125	,	,	PUNCT
gujaf-317	68	126	entrepreneurship	entrepreneurship	NOUN
gujaf-317	68	127	,	,	PUNCT
gujaf-317	68	128	international	international	ADJ
gujaf-317	68	129	business	business	NOUN
gujaf-317	68	130	accounting	accounting	NOUN
gujaf-317	68	131	and	and	CCONJ
gujaf-317	68	132	finance	finance	NOUN
gujaf-317	68	133	,	,	PUNCT
gujaf-317	68	134	banking	banking	NOUN
gujaf-317	68	135	crises	crisis	NOUN
gujaf-317	68	136	,	,	PUNCT
gujaf-317	68	137	bank	bank	NOUN
gujaf-317	68	138	’s	’s	PART
gujaf-317	68	139	profitability	profitability	NOUN
gujaf-317	68	140	,	,	PUNCT
gujaf-317	68	141	risk	risk	NOUN
gujaf-317	68	142	and	and	CCONJ
gujaf-317	68	143	insurance	insurance	NOUN
gujaf-317	68	144	issue	issue	NOUN
gujaf-317	68	145	,	,	PUNCT
gujaf-317	68	146	islamic	islamic	ADJ
gujaf-317	68	147	finance	finance	NOUN
gujaf-317	68	148	,	,	PUNCT
gujaf-317	68	149	conventional	conventional	ADJ
gujaf-317	68	150	and	and	CCONJ
gujaf-317	68	151	islamic	islamic	ADJ
gujaf-317	68	152	banks	bank	NOUN
gujaf-317	68	153	and	and	CCONJ
gujaf-317	68	154	so	so	ADV
gujaf-317	68	155	forth	forth	ADV
gujaf-317	68	156	.	.	PUNCT
gujaf-317	69	1	guidelines	guideline	NOUN
gujaf-317	69	2	for	for	ADP
gujaf-317	69	3	submission	submission	NOUN
gujaf-317	69	4	and	and	CCONJ
gujaf-317	69	5	manuscript	manuscript	NOUN
gujaf-317	69	6	format	format	VERB
gujaf-317	69	7	the	the	DET
gujaf-317	69	8	submission	submission	NOUN
gujaf-317	69	9	language	language	NOUN
gujaf-317	69	10	is	be	AUX
gujaf-317	69	11	english	english	PROPN
gujaf-317	69	12	and	and	CCONJ
gujaf-317	69	13	must	must	AUX
gujaf-317	69	14	be	be	AUX
gujaf-317	69	15	a	a	DET
gujaf-317	69	16	well	well	ADV
gujaf-317	69	17	-	-	PUNCT
gujaf-317	69	18	researched	research	VERB
gujaf-317	69	19	original	original	ADJ
gujaf-317	69	20	manuscript	manuscript	NOUN
gujaf-317	69	21	that	that	PRON
gujaf-317	69	22	has	have	AUX
gujaf-317	69	23	not	not	PART
gujaf-317	69	24	previously	previously	ADV
gujaf-317	69	25	been	be	AUX
gujaf-317	69	26	submitted	submit	VERB
gujaf-317	69	27	elsewhere	elsewhere	ADV
gujaf-317	69	28	for	for	ADP
gujaf-317	69	29	publication	publication	NOUN
gujaf-317	69	30	.	.	PUNCT
gujaf-317	70	1	the	the	DET
gujaf-317	70	2	paper	paper	NOUN
gujaf-317	70	3	should	should	AUX
gujaf-317	70	4	not	not	PART
gujaf-317	70	5	exceed	exceed	VERB
gujaf-317	70	6	more	more	ADJ
gujaf-317	70	7	than	than	ADP
gujaf-317	70	8	15	15	NUM
gujaf-317	70	9	pages	page	NOUN
gujaf-317	70	10	on	on	ADP
gujaf-317	70	11	a4	a4	NOUN
gujaf-317	70	12	type	type	NOUN
gujaf-317	70	13	paper	paper	NOUN
gujaf-317	70	14	in	in	ADP
gujaf-317	70	15	ms	ms	ADJ
gujaf-317	70	16	-	-	PUNCT
gujaf-317	70	17	word	word	NOUN
gujaf-317	70	18	format	format	NOUN
gujaf-317	70	19	,	,	PUNCT
gujaf-317	70	20	1.5	1.5	NUM
gujaf-317	70	21	-	-	PUNCT
gujaf-317	70	22	line	line	NOUN
gujaf-317	70	23	spacing	spacing	NOUN
gujaf-317	70	24	,	,	PUNCT
gujaf-317	70	25	12	12	NUM
gujaf-317	70	26	font	font	NOUN
gujaf-317	70	27	size	size	NOUN
gujaf-317	70	28	in	in	ADP
gujaf-317	70	29	times	time	NOUN
gujaf-317	70	30	new	new	ADJ
gujaf-317	70	31	roman	roman	NOUN
gujaf-317	70	32	.	.	PUNCT
gujaf-317	71	1	manuscript	manuscript	NOUN
gujaf-317	71	2	should	should	AUX
gujaf-317	71	3	be	be	AUX
gujaf-317	71	4	tested	test	VERB
gujaf-317	71	5	for	for	ADP
gujaf-317	71	6	plagiarism	plagiarism	NOUN
gujaf-317	71	7	before	before	ADP
gujaf-317	71	8	submission	submission	NOUN
gujaf-317	71	9	,	,	PUNCT
gujaf-317	71	10	as	as	SCONJ
gujaf-317	71	11	the	the	DET
gujaf-317	71	12	maximum	maximum	ADJ
gujaf-317	71	13	similarity	similarity	NOUN
gujaf-317	71	14	index	index	NOUN
gujaf-317	71	15	acceptable	acceptable	ADJ
gujaf-317	71	16	by	by	ADP
gujaf-317	71	17	gujaf	gujaf	NOUN
gujaf-317	71	18	is	be	AUX
gujaf-317	71	19	25	25	NUM
gujaf-317	71	20	percent	percent	NOUN
gujaf-317	71	21	.	.	PUNCT
gujaf-317	72	1	furthermore	furthermore	ADV
gujaf-317	72	2	,	,	PUNCT
gujaf-317	72	3	the	the	DET
gujaf-317	72	4	length	length	NOUN
gujaf-317	72	5	of	of	ADP
gujaf-317	72	6	a	a	DET
gujaf-317	72	7	complete	complete	ADJ
gujaf-317	72	8	article	article	NOUN
gujaf-317	72	9	should	should	AUX
gujaf-317	72	10	not	not	PART
gujaf-317	72	11	exceed	exceed	VERB
gujaf-317	72	12	5000	5000	NUM
gujaf-317	72	13	words	word	NOUN
gujaf-317	72	14	including	include	VERB
gujaf-317	72	15	an	an	DET
gujaf-317	72	16	abstract	abstract	NOUN
gujaf-317	72	17	of	of	ADP
gujaf-317	72	18	not	not	PART
gujaf-317	72	19	more	more	ADJ
gujaf-317	72	20	than	than	ADP
gujaf-317	72	21	250	250	NUM
gujaf-317	72	22	words	word	NOUN
gujaf-317	72	23	with	with	ADP
gujaf-317	72	24	a	a	DET
gujaf-317	72	25	minimum	minimum	NOUN
gujaf-317	72	26	of	of	ADP
gujaf-317	72	27	four	four	NUM
gujaf-317	72	28	key	key	ADJ
gujaf-317	72	29	words	word	NOUN
gujaf-317	72	30	immediately	immediately	ADV
gujaf-317	72	31	after	after	ADP
gujaf-317	72	32	the	the	DET
gujaf-317	72	33	abstract	abstract	NOUN
gujaf-317	72	34	.	.	PUNCT
gujaf-317	73	1	all	all	DET
gujaf-317	73	2	references	reference	NOUN
gujaf-317	73	3	including	include	VERB
gujaf-317	73	4	in	in	ADP
gujaf-317	73	5	text	text	NOUN
gujaf-317	73	6	citation	citation	NOUN
gujaf-317	73	7	and	and	CCONJ
gujaf-317	73	8	reference	reference	NOUN
gujaf-317	73	9	list	list	NOUN
gujaf-317	73	10	,	,	PUNCT
gujaf-317	73	11	tables	table	NOUN
gujaf-317	73	12	and	and	CCONJ
gujaf-317	73	13	figures	figure	NOUN
gujaf-317	73	14	should	should	AUX
gujaf-317	73	15	be	be	AUX
gujaf-317	73	16	in	in	ADP
gujaf-317	73	17	line	line	NOUN
gujaf-317	73	18	with	with	ADP
gujaf-317	73	19	apa	apa	PROPN
gujaf-317	73	20	7th	7th	PROPN
gujaf-317	73	21	edition	edition	NOUN
gujaf-317	73	22	publication	publication	NOUN
gujaf-317	73	23	manual	manual	NOUN
gujaf-317	73	24	.	.	PUNCT
gujaf-317	74	1	finally	finally	ADV
gujaf-317	74	2	,	,	PUNCT
gujaf-317	74	3	manuscript	manuscript	NOUN
gujaf-317	74	4	should	should	AUX
gujaf-317	74	5	be	be	AUX
gujaf-317	74	6	send	send	VERB
gujaf-317	74	7	to	to	ADP
gujaf-317	74	8	our	our	PRON
gujaf-317	74	9	email	email	NOUN
gujaf-317	74	10	address	address	NOUN
gujaf-317	74	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-317	74	12	and	and	CCONJ
gujaf-317	74	13	a	a	DET
gujaf-317	74	14	copy	copy	NOUN
gujaf-317	74	15	to	to	ADP
gujaf-317	74	16	our	our	PRON
gujaf-317	74	17	website	website	NOUN
gujaf-317	74	18	on	on	ADP
gujaf-317	74	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-317	74	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-317	74	21	gusau	gusau	ADJ
gujaf-317	74	22	journal	journal	NOUN
gujaf-317	74	23	of	of	ADP
gujaf-317	74	24	accounting	accounting	NOUN
gujaf-317	74	25	and	and	CCONJ
gujaf-317	74	26	finance	finance	NOUN
gujaf-317	74	27	,	,	PUNCT
gujaf-317	74	28	vol	vol	NOUN
gujaf-317	74	29	.	.	PROPN
gujaf-317	74	30	5	5	NUM
gujaf-317	74	31	,	,	PUNCT
gujaf-317	74	32	issue	issue	NOUN
gujaf-317	74	33	2	2	NUM
gujaf-317	74	34	,	,	PUNCT
gujaf-317	74	35	october	october	PROPN
gujaf-317	74	36	,	,	PUNCT
gujaf-317	74	37	2024	2024	NUM
gujaf-317	74	38	vii	vii	PROPN
gujaf-317	74	39	publication	publication	NOUN
gujaf-317	74	40	procedure	procedure	NOUN
gujaf-317	74	41	after	after	ADP
gujaf-317	74	42	receiving	receive	VERB
gujaf-317	74	43	a	a	DET
gujaf-317	74	44	manuscript	manuscript	NOUN
gujaf-317	74	45	that	that	PRON
gujaf-317	74	46	is	be	AUX
gujaf-317	74	47	within	within	ADP
gujaf-317	74	48	the	the	DET
gujaf-317	74	49	similarity	similarity	NOUN
gujaf-317	74	50	index	index	NOUN
gujaf-317	74	51	threshold	threshold	NOUN
gujaf-317	74	52	,	,	PUNCT
gujaf-317	74	53	a	a	DET
gujaf-317	74	54	confirmation	confirmation	NOUN
gujaf-317	74	55	email	email	NOUN
gujaf-317	74	56	will	will	AUX
gujaf-317	74	57	be	be	AUX
gujaf-317	74	58	send	send	VERB
gujaf-317	74	59	together	together	ADV
gujaf-317	74	60	with	with	ADP
gujaf-317	74	61	a	a	DET
gujaf-317	74	62	request	request	NOUN
gujaf-317	74	63	to	to	PART
gujaf-317	74	64	pay	pay	VERB
gujaf-317	74	65	a	a	DET
gujaf-317	74	66	review	review	NOUN
gujaf-317	74	67	proceeding	proceeding	NOUN
gujaf-317	74	68	fee	fee	NOUN
gujaf-317	74	69	.	.	PUNCT
gujaf-317	75	1	at	at	ADP
gujaf-317	75	2	this	this	DET
gujaf-317	75	3	point	point	NOUN
gujaf-317	75	4	,	,	PUNCT
gujaf-317	75	5	the	the	DET
gujaf-317	75	6	editorial	editorial	ADJ
gujaf-317	75	7	board	board	NOUN
gujaf-317	75	8	will	will	AUX
gujaf-317	75	9	take	take	VERB
gujaf-317	75	10	a	a	DET
gujaf-317	75	11	decision	decision	NOUN
gujaf-317	75	12	on	on	ADP
gujaf-317	75	13	accepting	accept	VERB
gujaf-317	75	14	,	,	PUNCT
gujaf-317	75	15	rejecting	reject	VERB
gujaf-317	75	16	or	or	CCONJ
gujaf-317	75	17	making	make	VERB
gujaf-317	75	18	a	a	DET
gujaf-317	75	19	resubmission	resubmission	NOUN
gujaf-317	75	20	of	of	ADP
gujaf-317	75	21	the	the	DET
gujaf-317	75	22	manuscript	manuscript	NOUN
gujaf-317	75	23	based	base	VERB
gujaf-317	75	24	on	on	ADP
gujaf-317	75	25	the	the	DET
gujaf-317	75	26	outcome	outcome	NOUN
gujaf-317	75	27	of	of	ADP
gujaf-317	75	28	the	the	DET
gujaf-317	75	29	double	double	ADJ
gujaf-317	75	30	-	-	PUNCT
gujaf-317	75	31	blind	blind	ADJ
gujaf-317	75	32	peer	peer	NOUN
gujaf-317	75	33	review	review	NOUN
gujaf-317	75	34	.	.	PUNCT
gujaf-317	76	1	those	those	DET
gujaf-317	76	2	authors	author	NOUN
gujaf-317	76	3	whose	whose	DET
gujaf-317	76	4	manuscript	manuscript	NOUN
gujaf-317	76	5	were	be	AUX
gujaf-317	76	6	accepted	accept	VERB
gujaf-317	76	7	for	for	ADP
gujaf-317	76	8	publication	publication	NOUN
gujaf-317	76	9	will	will	AUX
gujaf-317	76	10	be	be	AUX
gujaf-317	76	11	asked	ask	VERB
gujaf-317	76	12	to	to	PART
gujaf-317	76	13	pay	pay	VERB
gujaf-317	76	14	a	a	DET
gujaf-317	76	15	publication	publication	NOUN
gujaf-317	76	16	fee	fee	NOUN
gujaf-317	76	17	,	,	PUNCT
gujaf-317	76	18	after	after	ADP
gujaf-317	76	19	effecting	effect	VERB
gujaf-317	76	20	all	all	DET
gujaf-317	76	21	suggested	suggest	VERB
gujaf-317	76	22	corrections	correction	NOUN
gujaf-317	76	23	and	and	CCONJ
gujaf-317	76	24	changes	change	NOUN
gujaf-317	76	25	made	make	VERB
gujaf-317	76	26	on	on	ADP
gujaf-317	76	27	the	the	DET
gujaf-317	76	28	manuscript	manuscript	NOUN
gujaf-317	76	29	.	.	PUNCT
gujaf-317	77	1	all	all	DET
gujaf-317	77	2	corrected	correct	VERB
gujaf-317	77	3	papers	paper	NOUN
gujaf-317	77	4	returned	return	VERB
gujaf-317	77	5	within	within	ADP
gujaf-317	77	6	the	the	DET
gujaf-317	77	7	specified	specify	VERB
gujaf-317	77	8	time	time	NOUN
gujaf-317	77	9	frame	frame	NOUN
gujaf-317	77	10	will	will	AUX
gujaf-317	77	11	be	be	AUX
gujaf-317	77	12	published	publish	VERB
gujaf-317	77	13	in	in	ADP
gujaf-317	77	14	that	that	DET
gujaf-317	77	15	issue	issue	NOUN
gujaf-317	77	16	.	.	PUNCT
gujaf-317	78	1	payment	payment	NOUN
gujaf-317	78	2	details	detail	NOUN
gujaf-317	78	3	bank	bank	NOUN
gujaf-317	78	4	:	:	PUNCT
gujaf-317	78	5	fcmb	fcmb	PROPN
gujaf-317	78	6	account	account	PROPN
gujaf-317	78	7	number	number	NOUN
gujaf-317	78	8	:	:	PUNCT
gujaf-317	78	9	7278465011	7278465011	NUM
gujaf-317	78	10	account	account	NOUN
gujaf-317	78	11	name	name	NOUN
gujaf-317	78	12	:	:	PUNCT
gujaf-317	78	13	gusau	gusau	PROPN
gujaf-317	78	14	journal	journal	NOUN
gujaf-317	78	15	of	of	ADP
gujaf-317	78	16	accounting	accounting	NOUN
gujaf-317	78	17	and	and	CCONJ
gujaf-317	78	18	finance	finance	NOUN
gujaf-317	78	19	for	for	ADP
gujaf-317	78	20	inquiry	inquiry	NOUN
gujaf-317	78	21	,	,	PUNCT
gujaf-317	78	22	contact	contact	PROPN
gujaf-317	78	23	dr	dr	PROPN
gujaf-317	78	24	.	.	PROPN
gujaf-317	78	25	a.u	a.u	PROPN
gujaf-317	78	26	.	.	PROPN
gujaf-317	78	27	farouk	farouk	PROPN
gujaf-317	78	28	department	department	PROPN
gujaf-317	78	29	of	of	ADP
gujaf-317	78	30	accounting	accounting	NOUN
gujaf-317	78	31	and	and	CCONJ
gujaf-317	78	32	finance	finance	NOUN
gujaf-317	78	33	,	,	PUNCT
gujaf-317	78	34	federal	federal	ADJ
gujaf-317	78	35	university	university	NOUN
gujaf-317	78	36	gusau	gusau	PROPN
gujaf-317	78	37	,	,	PUNCT
gujaf-317	78	38	zamfara	zamfara	PROPN
gujaf-317	78	39	state	state	PROPN
gujaf-317	78	40	.	.	PUNCT
gujaf-317	79	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-317	80	1	+2348069393824	+2348069393824	PRON
gujaf-317	80	2	for	for	ADP
gujaf-317	80	3	more	more	ADJ
gujaf-317	80	4	information	information	NOUN
gujaf-317	80	5	,	,	PUNCT
gujaf-317	80	6	contact	contact	VERB
gujaf-317	80	7	the	the	DET
gujaf-317	80	8	editor	editor	NOUN
gujaf-317	80	9	-	-	PUNCT
gujaf-317	80	10	in	in	ADP
gujaf-317	80	11	-	-	PUNCT
gujaf-317	80	12	chief	chief	NOUN
gujaf-317	80	13	on	on	ADP
gujaf-317	80	14	+2348067766435	+2348067766435	NUM
gujaf-317	80	15	the	the	DET
gujaf-317	80	16	associate	associate	ADJ
gujaf-317	80	17	editor	editor	NOUN
gujaf-317	80	18	on	on	ADP
gujaf-317	80	19	+2348036057525	+2348036057525	NUM
gujaf-317	80	20	or	or	CCONJ
gujaf-317	80	21	visit	visit	VERB
gujaf-317	80	22	our	our	PRON
gujaf-317	80	23	website	website	NOUN
gujaf-317	80	24	on	on	ADP
gujaf-317	80	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-317	80	26	or	or	CCONJ
gujaf-317	80	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-317	80	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-317	80	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-317	80	30	gusau	gusau	ADJ
gujaf-317	80	31	journal	journal	NOUN
gujaf-317	80	32	of	of	ADP
gujaf-317	80	33	accounting	accounting	NOUN
gujaf-317	80	34	and	and	CCONJ
gujaf-317	80	35	finance	finance	NOUN
gujaf-317	80	36	,	,	PUNCT
gujaf-317	80	37	vol	vol	NOUN
gujaf-317	80	38	.	.	PROPN
gujaf-317	80	39	5	5	NUM
gujaf-317	80	40	,	,	PUNCT
gujaf-317	80	41	issue	issue	NOUN
gujaf-317	80	42	2	2	NUM
gujaf-317	80	43	,	,	PUNCT
gujaf-317	80	44	october	october	PROPN
gujaf-317	80	45	,	,	PUNCT
gujaf-317	80	46	2024	2024	NUM
gujaf-317	80	47	viii	viii	NOUN
gujaf-317	80	48	table	table	NOUN
gujaf-317	80	49	of	of	ADP
gujaf-317	80	50	contents	content	NOUN
gujaf-317	80	51	the	the	DET
gujaf-317	80	52	impact	impact	NOUN
gujaf-317	80	53	of	of	ADP
gujaf-317	80	54	gender	gender	NOUN
gujaf-317	80	55	diversity	diversity	NOUN
gujaf-317	80	56	on	on	ADP
gujaf-317	80	57	earnings	earning	NOUN
gujaf-317	80	58	quality	quality	NOUN
gujaf-317	80	59	of	of	ADP
gujaf-317	80	60	listed	list	VERB
gujaf-317	80	61	financial	financial	ADJ
gujaf-317	80	62	services	service	NOUN
gujaf-317	80	63	firms	firm	NOUN
gujaf-317	80	64	in	in	ADP
gujaf-317	80	65	nigeria	nigeria	PROPN
gujaf-317	80	66	:	:	PUNCT
gujaf-317	80	67	analysis	analysis	NOUN
gujaf-317	80	68	of	of	ADP
gujaf-317	80	69	two	two	NUM
gujaf-317	80	70	-	-	PUNCT
gujaf-317	80	71	stage	stage	NOUN
gujaf-317	80	72	least	least	ADJ
gujaf-317	80	73	squares	square	NOUN
gujaf-317	80	74	joseph	joseph	PROPN
gujaf-317	80	75	olorunfemi	olorunfemi	PROPN
gujaf-317	80	76	akande	akande	PROPN
gujaf-317	80	77	,	,	PUNCT
gujaf-317	80	78	phd	phd	NOUN
gujaf-317	80	79	…	…	PUNCT
gujaf-317	80	80	…	…	PUNCT
gujaf-317	80	81	…	…	PUNCT
gujaf-317	80	82	…	…	PUNCT
gujaf-317	80	83	…	…	PUNCT
gujaf-317	80	84	…	…	PUNCT
gujaf-317	80	85	…	…	PUNCT
gujaf-317	80	86	…	…	PUNCT
gujaf-317	80	87	…	…	PUNCT
gujaf-317	80	88	…	…	PUNCT
gujaf-317	80	89	…	…	PUNCT
gujaf-317	80	90	…	…	PUNCT
gujaf-317	80	91	…	…	PUNCT
gujaf-317	80	92	…	…	PUNCT
gujaf-317	80	93	…	…	PUNCT
gujaf-317	80	94	…	…	PUNCT
gujaf-317	80	95	…	…	PUNCT
gujaf-317	80	96	…	…	PUNCT
gujaf-317	80	97	…	…	PUNCT
gujaf-317	80	98	…	…	PUNCT
gujaf-317	80	99	…	…	PUNCT
gujaf-317	80	100	..	..	SYM
gujaf-317	80	101	1	1	NUM
gujaf-317	80	102	-	-	SYM
gujaf-317	80	103	18	18	NUM
gujaf-317	80	104	the	the	DET
gujaf-317	80	105	impact	impact	NOUN
gujaf-317	80	106	of	of	ADP
gujaf-317	80	107	audit	audit	NOUN
gujaf-317	80	108	quality	quality	NOUN
gujaf-317	80	109	on	on	ADP
gujaf-317	80	110	firm	firm	NOUN
gujaf-317	80	111	’s	’s	PART
gujaf-317	80	112	performance	performance	NOUN
gujaf-317	80	113	of	of	ADP
gujaf-317	80	114	listed	list	VERB
gujaf-317	80	115	consumer	consumer	NOUN
gujaf-317	80	116	goods	good	NOUN
gujaf-317	80	117	firms	firm	NOUN
gujaf-317	80	118	in	in	ADP
gujaf-317	80	119	nigeria	nigeria	PROPN
gujaf-317	80	120	fatima	fatima	PROPN
gujaf-317	80	121	shehu	shehu	PROPN
gujaf-317	80	122	giwa	giwa	PROPN
gujaf-317	80	123	,	,	PUNCT
gujaf-317	80	124	prof	prof	PROPN
gujaf-317	80	125	.	.	PUNCT
gujaf-317	81	1	benjamin	benjamin	PROPN
gujaf-317	81	2	kumai	kumai	PROPN
gujaf-317	81	3	gugong	gugong	PROPN
gujaf-317	81	4	,	,	PUNCT
gujaf-317	81	5	gloria	gloria	PROPN
gujaf-317	81	6	pam	pam	PROPN
gujaf-317	81	7	dachomo	dachomo	PROPN
gujaf-317	81	8	…	…	X
gujaf-317	81	9	…	…	PUNCT
gujaf-317	81	10	…	…	PUNCT
gujaf-317	81	11	…	…	PUNCT
gujaf-317	81	12	...	...	PUNCT
gujaf-317	81	13	19	19	NUM
gujaf-317	81	14	-	-	SYM
gujaf-317	81	15	33	33	NUM
gujaf-317	81	16	women	woman	NOUN
gujaf-317	81	17	in	in	ADP
gujaf-317	81	18	top	top	ADJ
gujaf-317	81	19	echelon	echelon	NOUN
gujaf-317	81	20	positions	position	NOUN
gujaf-317	81	21	and	and	CCONJ
gujaf-317	81	22	their	their	PRON
gujaf-317	81	23	effects	effect	NOUN
gujaf-317	81	24	on	on	ADP
gujaf-317	81	25	carbon	carbon	NOUN
gujaf-317	81	26	emission	emission	NOUN
gujaf-317	81	27	disclosure	disclosure	NOUN
gujaf-317	81	28	:	:	PUNCT
gujaf-317	81	29	evidence	evidence	NOUN
gujaf-317	81	30	from	from	ADP
gujaf-317	81	31	an	an	DET
gujaf-317	81	32	emerging	emerge	VERB
gujaf-317	81	33	nation	nation	NOUN
gujaf-317	81	34	.	.	PUNCT
gujaf-317	81	35	saheed	sahee	VERB
gujaf-317	81	36	olanrewaju	olanrewaju	ADJ
gujaf-317	81	37	issa	issa	ADJ
gujaf-317	81	38	,	,	PUNCT
gujaf-317	81	39	abdulkadri	abdulkadri	PROPN
gujaf-317	81	40	toyin	toyin	NOUN
gujaf-317	81	41	alabi	alabi	NOUN
gujaf-317	81	42	,	,	PUNCT
gujaf-317	81	43	abdulbaki	abdulbaki	VERB
gujaf-317	81	44	teniola	teniola	PROPN
gujaf-317	81	45	ubandawaki	ubandawaki	PROPN
gujaf-317	81	46	…	…	NUM
gujaf-317	81	47	....	....	SYM
gujaf-317	81	48	34	34	NUM
gujaf-317	81	49	-	-	SYM
gujaf-317	81	50	47	47	NUM
gujaf-317	81	51	ceo	ceo	NOUN
gujaf-317	81	52	characteristics	characteristic	NOUN
gujaf-317	81	53	and	and	CCONJ
gujaf-317	81	54	financial	financial	ADJ
gujaf-317	81	55	performance	performance	NOUN
gujaf-317	81	56	of	of	ADP
gujaf-317	81	57	listed	list	VERB
gujaf-317	81	58	dmbs	dmb	NOUN
gujaf-317	81	59	in	in	ADP
gujaf-317	81	60	nigeria	nigeria	PROPN
gujaf-317	81	61	florence	florence	PROPN
gujaf-317	81	62	bosede	bosede	PROPN
gujaf-317	81	63	ajagbonna	ajagbonna	NOUN
gujaf-317	81	64	,	,	PUNCT
gujaf-317	81	65	benjamin	benjamin	PROPN
gujaf-317	81	66	kumai	kumai	PROPN
gujaf-317	81	67	gugong	gugong	PROPN
gujaf-317	81	68	,	,	PUNCT
gujaf-317	81	69	augustine	augustine	PROPN
gujaf-317	81	70	ayuba	ayuba	PROPN
gujaf-317	81	71	,	,	PUNCT
gujaf-317	81	72	idris	idris	PROPN
gujaf-317	81	73	mohammed	mohammed	PROPN
gujaf-317	81	74	,	,	PUNCT
gujaf-317	81	75	isuwa	isuwa	PROPN
gujaf-317	81	76	dauda	dauda	NOUN
gujaf-317	81	77	…	…	SYM
gujaf-317	81	78	…	…	PUNCT
gujaf-317	81	79	…	…	PUNCT
gujaf-317	81	80	…	…	PUNCT
gujaf-317	81	81	…	…	PUNCT
gujaf-317	81	82	…	…	PUNCT
gujaf-317	81	83	…	…	PUNCT
gujaf-317	81	84	…	…	PUNCT
gujaf-317	81	85	…	…	PUNCT
gujaf-317	81	86	…	…	PUNCT
gujaf-317	81	87	…	…	PUNCT
gujaf-317	81	88	…	…	PUNCT
gujaf-317	81	89	…	…	PUNCT
gujaf-317	81	90	…	…	PUNCT
gujaf-317	81	91	…	…	PUNCT
gujaf-317	81	92	…	…	PUNCT
gujaf-317	81	93	…	…	PUNCT
gujaf-317	81	94	…	…	PUNCT
gujaf-317	81	95	…	…	PUNCT
gujaf-317	81	96	…	…	PUNCT
gujaf-317	81	97	…	…	PUNCT
gujaf-317	81	98	…	…	PUNCT
gujaf-317	81	99	…	…	PUNCT
gujaf-317	81	100	…	…	PUNCT
gujaf-317	81	101	…	…	PUNCT
gujaf-317	81	102	…	…	PUNCT
gujaf-317	81	103	…	…	PUNCT
gujaf-317	81	104	…	…	PUNCT
gujaf-317	81	105	…	…	PUNCT
gujaf-317	81	106	…	…	SYM
gujaf-317	81	107	.48	.48	NUM
gujaf-317	81	108	-	-	SYM
gujaf-317	81	109	69	69	NUM
gujaf-317	81	110	post	post	NOUN
gujaf-317	81	111	covid-19	covid-19	PROPN
gujaf-317	81	112	pandemic	pandemic	ADJ
gujaf-317	81	113	:	:	PUNCT
gujaf-317	81	114	comparative	comparative	ADJ
gujaf-317	81	115	study	study	NOUN
gujaf-317	81	116	in	in	ADP
gujaf-317	81	117	the	the	DET
gujaf-317	81	118	value	value	NOUN
gujaf-317	81	119	relevance	relevance	NOUN
gujaf-317	81	120	of	of	ADP
gujaf-317	81	121	accounting	accounting	NOUN
gujaf-317	81	122	information	information	NOUN
gujaf-317	81	123	between	between	ADP
gujaf-317	81	124	listed	list	VERB
gujaf-317	81	125	manufacturing	manufacturing	NOUN
gujaf-317	81	126	firms	firm	NOUN
gujaf-317	81	127	and	and	CCONJ
gujaf-317	81	128	listed	list	VERB
gujaf-317	81	129	service	service	NOUN
gujaf-317	81	130	firms	firm	NOUN
gujaf-317	81	131	in	in	ADP
gujaf-317	81	132	nigeria	nigeria	PROPN
gujaf-317	81	133	abbas	abbas	PROPN
gujaf-317	81	134	,	,	PUNCT
gujaf-317	81	135	abdulrahman	abdulrahman	NOUN
gujaf-317	81	136	ngadi	ngadi	PROPN
gujaf-317	81	137	,	,	PUNCT
gujaf-317	81	138	abubakar	abubakar	PROPN
gujaf-317	81	139	,	,	PUNCT
gujaf-317	81	140	aliyu	aliyu	PROPN
gujaf-317	81	141	,	,	PUNCT
gujaf-317	81	142	abdu	abdu	PROPN
gujaf-317	81	143	,	,	PUNCT
gujaf-317	81	144	abubakar	abubakar	PROPN
gujaf-317	81	145	…	…	SYM
gujaf-317	81	146	…	…	PUNCT
gujaf-317	81	147	…	…	PUNCT
gujaf-317	81	148	…	…	PUNCT
gujaf-317	81	149	…	…	PUNCT
gujaf-317	81	150	…	…	PUNCT
gujaf-317	81	151	…	…	PUNCT
gujaf-317	81	152	…	…	PUNCT
gujaf-317	81	153	…	…	PUNCT
gujaf-317	81	154	…	…	PUNCT
gujaf-317	81	155	…	…	PUNCT
gujaf-317	81	156	…	…	SYM
gujaf-317	81	157	.70	.70	NUM
gujaf-317	81	158	-	-	SYM
gujaf-317	81	159	87	87	NUM
gujaf-317	81	160	environmental	environmental	ADJ
gujaf-317	81	161	and	and	CCONJ
gujaf-317	81	162	social	social	ADJ
gujaf-317	81	163	information	information	NOUN
gujaf-317	81	164	disclosure	disclosure	NOUN
gujaf-317	81	165	quality	quality	NOUN
gujaf-317	81	166	and	and	CCONJ
gujaf-317	81	167	financial	financial	ADJ
gujaf-317	81	168	performance	performance	NOUN
gujaf-317	81	169	of	of	ADP
gujaf-317	81	170	listed	list	VERB
gujaf-317	81	171	manufacturing	manufacturing	NOUN
gujaf-317	81	172	companies	company	NOUN
gujaf-317	81	173	in	in	ADP
gujaf-317	81	174	nigeria	nigeria	PROPN
gujaf-317	81	175	.	.	PUNCT
gujaf-317	81	176	:	:	PUNCT
gujaf-317	82	1	saka	saka	PROPN
gujaf-317	82	2	tunde	tunde	PROPN
gujaf-317	82	3	abdulsalam	abdulsalam	PROPN
gujaf-317	82	4	,	,	PUNCT
gujaf-317	82	5	ph.d	ph.d	PROPN
gujaf-317	82	6	…	…	SYM
gujaf-317	82	7	…	…	PUNCT
gujaf-317	82	8	…	…	PUNCT
gujaf-317	82	9	…	…	PUNCT
gujaf-317	82	10	…	…	PUNCT
gujaf-317	82	11	…	…	PUNCT
gujaf-317	82	12	...	...	PUNCT
gujaf-317	82	13	88	88	NUM
gujaf-317	82	14	-	-	SYM
gujaf-317	82	15	108	108	NUM
gujaf-317	82	16	the	the	DET
gujaf-317	82	17	impact	impact	NOUN
gujaf-317	82	18	of	of	ADP
gujaf-317	82	19	corporate	corporate	ADJ
gujaf-317	82	20	social	social	ADJ
gujaf-317	82	21	responsibility	responsibility	NOUN
gujaf-317	82	22	on	on	ADP
gujaf-317	82	23	bank	bank	NOUN
gujaf-317	82	24	performance	performance	NOUN
gujaf-317	82	25	in	in	ADP
gujaf-317	82	26	nigeria	nigeria	PROPN
gujaf-317	82	27	ibrahim	ibrahim	PROPN
gujaf-317	82	28	yinka	yinka	PROPN
gujaf-317	82	29	agbeyinka	agbeyinka	PROPN
gujaf-317	82	30	…	…	X
gujaf-317	82	31	…	…	PUNCT
gujaf-317	82	32	…	…	PUNCT
gujaf-317	82	33	…	…	PUNCT
gujaf-317	82	34	…	…	PUNCT
gujaf-317	82	35	…	…	PUNCT
gujaf-317	82	36	…	…	PUNCT
gujaf-317	82	37	…	…	PUNCT
gujaf-317	82	38	…	…	PUNCT
gujaf-317	82	39	…	…	PUNCT
gujaf-317	82	40	…	…	PUNCT
gujaf-317	82	41	…	…	PUNCT
gujaf-317	82	42	…	…	PUNCT
gujaf-317	82	43	…	…	PUNCT
gujaf-317	82	44	…	…	PUNCT
gujaf-317	82	45	…	…	PUNCT
gujaf-317	82	46	…	…	PUNCT
gujaf-317	82	47	…	…	PUNCT
gujaf-317	82	48	…	…	PUNCT
gujaf-317	82	49	…	…	PUNCT
gujaf-317	82	50	…	…	PUNCT
gujaf-317	82	51	…	…	PUNCT
gujaf-317	82	52	…	…	PUNCT
gujaf-317	82	53	…	…	X
gujaf-317	82	54	.109	.109	NUM
gujaf-317	82	55	-	-	SYM
gujaf-317	82	56	123	123	NUM
gujaf-317	82	57	the	the	DET
gujaf-317	82	58	impact	impact	NOUN
gujaf-317	82	59	of	of	ADP
gujaf-317	82	60	firm	firm	ADJ
gujaf-317	82	61	characteristics	characteristic	NOUN
gujaf-317	82	62	on	on	ADP
gujaf-317	82	63	accruals	accrual	NOUN
gujaf-317	82	64	and	and	CCONJ
gujaf-317	82	65	real	real	ADJ
gujaf-317	82	66	earnings	earning	NOUN
gujaf-317	82	67	management	management	NOUN
gujaf-317	82	68	of	of	ADP
gujaf-317	82	69	listed	list	VERB
gujaf-317	82	70	manufacturing	manufacturing	NOUN
gujaf-317	82	71	firms	firm	NOUN
gujaf-317	82	72	in	in	ADP
gujaf-317	82	73	nigeria	nigeria	PROPN
gujaf-317	82	74	:	:	PUNCT
gujaf-317	83	1	muhammad	muhammad	PROPN
gujaf-317	83	2	,	,	PUNCT
gujaf-317	83	3	aisha	aisha	PROPN
gujaf-317	83	4	chado	chado	PROPN
gujaf-317	83	5	…	…	PUNCT
gujaf-317	83	6	…	…	PUNCT
gujaf-317	83	7	…	…	PUNCT
gujaf-317	83	8	…	…	PUNCT
gujaf-317	83	9	…	…	PUNCT
gujaf-317	83	10	…	…	PUNCT
gujaf-317	83	11	…	…	PUNCT
gujaf-317	83	12	…	…	PUNCT
gujaf-317	83	13	…	…	PUNCT
gujaf-317	83	14	…	…	X
gujaf-317	83	15	.124	.124	NUM
gujaf-317	83	16	-	-	SYM
gujaf-317	83	17	142	142	NUM
gujaf-317	83	18	the	the	DET
gujaf-317	83	19	impact	impact	NOUN
gujaf-317	83	20	of	of	ADP
gujaf-317	83	21	esg	esg	NOUN
gujaf-317	83	22	practices	practice	NOUN
gujaf-317	83	23	on	on	ADP
gujaf-317	83	24	the	the	DET
gujaf-317	83	25	risk	risk	NOUN
gujaf-317	83	26	portfolio	portfolio	NOUN
gujaf-317	83	27	of	of	ADP
gujaf-317	83	28	listed	list	VERB
gujaf-317	83	29	oil	oil	NOUN
gujaf-317	83	30	and	and	CCONJ
gujaf-317	83	31	gas	gas	NOUN
gujaf-317	83	32	firms	firm	NOUN
gujaf-317	83	33	in	in	ADP
gujaf-317	83	34	nigeria	nigeria	PROPN
gujaf-317	83	35	using	use	VERB
gujaf-317	83	36	a	a	DET
gujaf-317	83	37	multilayered	multilayered	ADJ
gujaf-317	83	38	criterion	criterion	NOUN
gujaf-317	83	39	:	:	PUNCT
gujaf-317	83	40	joseph	joseph	PROPN
gujaf-317	83	41	olorunfemi	olorunfemi	ADP
gujaf-317	83	42	akande	akande	PROPN
gujaf-317	83	43	…	…	SYM
gujaf-317	83	44	…	…	PUNCT
gujaf-317	83	45	…	…	PUNCT
gujaf-317	83	46	…	…	PUNCT
gujaf-317	83	47	…	…	PUNCT
gujaf-317	83	48	…	…	PUNCT
gujaf-317	83	49	…	…	PUNCT
gujaf-317	83	50	…	…	PUNCT
gujaf-317	83	51	…	…	PUNCT
gujaf-317	83	52	…	…	PUNCT
gujaf-317	83	53	…	…	PUNCT
gujaf-317	83	54	…	…	PUNCT
gujaf-317	83	55	...	...	PUNCT
gujaf-317	83	56	143	143	NUM
gujaf-317	83	57	-	-	SYM
gujaf-317	83	58	155	155	NUM
gujaf-317	83	59	effect	effect	NOUN
gujaf-317	83	60	of	of	ADP
gujaf-317	83	61	selected	select	VERB
gujaf-317	83	62	macroeconomic	macroeconomic	ADJ
gujaf-317	83	63	variables	variable	NOUN
gujaf-317	83	64	on	on	ADP
gujaf-317	83	65	stock	stock	NOUN
gujaf-317	83	66	market	market	NOUN
gujaf-317	83	67	volatility	volatility	NOUN
gujaf-317	83	68	in	in	ADP
gujaf-317	83	69	nigeria	nigeria	PROPN
gujaf-317	83	70	hauwa	hauwa	ADJ
gujaf-317	83	71	bayero	bayero	PROPN
gujaf-317	83	72	tijjani	tijjani	NOUN
gujaf-317	83	73	,	,	PUNCT
gujaf-317	83	74	prof	prof	PROPN
gujaf-317	83	75	sheikh	sheikh	PROPN
gujaf-317	83	76	ahmad	ahmad	PROPN
gujaf-317	83	77	abdullahi	abdullahi	PROPN
gujaf-317	83	78	,	,	PUNCT
gujaf-317	83	79	dr	dr	PROPN
gujaf-317	83	80	ibrahim	ibrahim	PROPN
gujaf-317	83	81	mohammed	mohammed	PROPN
gujaf-317	83	82	,	,	PUNCT
gujaf-317	83	83	dr	dr	PROPN
gujaf-317	83	84	isma’il	isma’il	PROPN
gujaf-317	83	85	tijjani	tijjani	PROPN
gujaf-317	83	86	idris	idris	PROPN
gujaf-317	83	87	…	…	PROPN
gujaf-317	83	88	…	…	PUNCT
gujaf-317	83	89	…	…	PUNCT
gujaf-317	83	90	…	…	PUNCT
gujaf-317	83	91	…	…	PUNCT
gujaf-317	83	92	…	…	PUNCT
gujaf-317	83	93	…	…	PUNCT
gujaf-317	83	94	…	…	PUNCT
gujaf-317	83	95	…	…	PUNCT
gujaf-317	83	96	…	…	PUNCT
gujaf-317	83	97	…	…	PUNCT
gujaf-317	83	98	…	…	PUNCT
gujaf-317	83	99	…	…	PUNCT
gujaf-317	83	100	…	…	PUNCT
gujaf-317	83	101	…	…	PUNCT
gujaf-317	83	102	…	…	PUNCT
gujaf-317	83	103	…	…	PUNCT
gujaf-317	83	104	…	…	PUNCT
gujaf-317	83	105	…	…	PUNCT
gujaf-317	83	106	…	…	PUNCT
gujaf-317	83	107	…	…	PUNCT
gujaf-317	83	108	…	…	PUNCT
gujaf-317	83	109	…	…	PUNCT
gujaf-317	83	110	…	…	PUNCT
gujaf-317	83	111	…	…	PUNCT
gujaf-317	83	112	…	…	PUNCT
gujaf-317	83	113	…	…	PUNCT
gujaf-317	83	114	…	…	SYM
gujaf-317	83	115	…	…	SYM
gujaf-317	83	116	156	156	NUM
gujaf-317	83	117	-	-	SYM
gujaf-317	83	118	171	171	NUM
gujaf-317	83	119	moderating	moderate	VERB
gujaf-317	83	120	effect	effect	NOUN
gujaf-317	83	121	of	of	ADP
gujaf-317	83	122	audit	audit	NOUN
gujaf-317	83	123	quality	quality	NOUN
gujaf-317	83	124	on	on	ADP
gujaf-317	83	125	value	value	NOUN
gujaf-317	83	126	relevance	relevance	NOUN
gujaf-317	83	127	of	of	ADP
gujaf-317	83	128	fair	fair	ADJ
gujaf-317	83	129	value	value	NOUN
gujaf-317	83	130	measurements	measurement	NOUN
gujaf-317	83	131	hierarchy	hierarchy	NOUN
gujaf-317	83	132	of	of	ADP
gujaf-317	83	133	listed	list	VERB
gujaf-317	83	134	financial	financial	ADJ
gujaf-317	83	135	services	service	NOUN
gujaf-317	83	136	companies	company	NOUN
gujaf-317	83	137	:	:	PUNCT
gujaf-317	83	138	tesleem	tesleem	VERB
gujaf-317	83	139	olayinka	olayinka	ADJ
gujaf-317	83	140	adeyemi	adeyemi	ADV
gujaf-317	83	141	…	…	PUNCT
gujaf-317	83	142	…	…	PUNCT
gujaf-317	83	143	…	…	PUNCT
gujaf-317	83	144	…	…	PUNCT
gujaf-317	83	145	…	…	PUNCT
gujaf-317	83	146	…	…	X
gujaf-317	83	147	.172	.172	NUM
gujaf-317	83	148	-	-	SYM
gujaf-317	83	149	202	202	NUM
gujaf-317	83	150	effect	effect	NOUN
gujaf-317	83	151	of	of	ADP
gujaf-317	83	152	audit	audit	NOUN
gujaf-317	83	153	quality	quality	NOUN
gujaf-317	83	154	attributes	attribute	NOUN
gujaf-317	83	155	and	and	CCONJ
gujaf-317	83	156	ifrs	ifrs	NOUN
gujaf-317	83	157	adoption	adoption	NOUN
gujaf-317	83	158	on	on	ADP
gujaf-317	83	159	financial	financial	ADJ
gujaf-317	83	160	reporting	reporting	NOUN
gujaf-317	83	161	quality	quality	NOUN
gujaf-317	83	162	of	of	ADP
gujaf-317	83	163	listed	list	VERB
gujaf-317	83	164	manufacturing	manufacturing	NOUN
gujaf-317	83	165	firms	firm	NOUN
gujaf-317	83	166	in	in	ADP
gujaf-317	83	167	nigeria	nigeria	PROPN
gujaf-317	83	168	:	:	PUNCT
gujaf-317	84	1	muhammad	muhammad	PROPN
gujaf-317	84	2	,	,	PUNCT
gujaf-317	84	3	aisha	aisha	PROPN
gujaf-317	84	4	chado	chado	PROPN
gujaf-317	84	5	…	…	PUNCT
gujaf-317	84	6	…	…	PUNCT
gujaf-317	84	7	…	…	PUNCT
gujaf-317	84	8	…	…	PUNCT
gujaf-317	84	9	…	…	PUNCT
gujaf-317	84	10	…	…	PUNCT
gujaf-317	84	11	…	…	PUNCT
gujaf-317	84	12	…	…	PUNCT
gujaf-317	84	13	…	…	PUNCT
gujaf-317	84	14	..	..	PUNCT
gujaf-317	84	15	203	203	NUM
gujaf-317	84	16	-	-	SYM
gujaf-317	84	17	221	221	NUM
gujaf-317	84	18	electronic	electronic	ADJ
gujaf-317	84	19	banking	banking	NOUN
gujaf-317	84	20	and	and	CCONJ
gujaf-317	84	21	performance	performance	NOUN
gujaf-317	84	22	of	of	ADP
gujaf-317	84	23	banking	banking	NOUN
gujaf-317	84	24	sector	sector	NOUN
gujaf-317	84	25	in	in	ADP
gujaf-317	84	26	nigeria	nigeria	PROPN
gujaf-317	84	27	kayode	kayode	PROPN
gujaf-317	84	28	david	david	PROPN
gujaf-317	84	29	kolawole	kolawole	PROPN
gujaf-317	84	30	…	…	PUNCT
gujaf-317	84	31	…	…	PUNCT
gujaf-317	84	32	…	…	PUNCT
gujaf-317	84	33	…	…	PUNCT
gujaf-317	84	34	…	…	PUNCT
gujaf-317	84	35	…	…	PUNCT
gujaf-317	84	36	…	…	PUNCT
gujaf-317	84	37	…	…	PUNCT
gujaf-317	84	38	…	…	PUNCT
gujaf-317	84	39	…	…	PUNCT
gujaf-317	84	40	…	…	PUNCT
gujaf-317	84	41	…	…	PUNCT
gujaf-317	84	42	…	…	PUNCT
gujaf-317	84	43	…	…	PUNCT
gujaf-317	84	44	…	…	PUNCT
gujaf-317	84	45	…	…	PUNCT
gujaf-317	84	46	…	…	PUNCT
gujaf-317	84	47	…	…	PUNCT
gujaf-317	84	48	…	…	PUNCT
gujaf-317	84	49	…	…	PUNCT
gujaf-317	84	50	…	…	PUNCT
gujaf-317	84	51	…	…	PUNCT
gujaf-317	84	52	…	…	PUNCT
gujaf-317	84	53	…	…	PUNCT
gujaf-317	84	54	222	222	NUM
gujaf-317	84	55	-	-	SYM
gujaf-317	84	56	234	234	NUM
gujaf-317	84	57	gusau	gusau	ADJ
gujaf-317	84	58	journal	journal	NOUN
gujaf-317	84	59	of	of	ADP
gujaf-317	84	60	accounting	accounting	NOUN
gujaf-317	84	61	and	and	CCONJ
gujaf-317	84	62	finance	finance	NOUN
gujaf-317	84	63	,	,	PUNCT
gujaf-317	84	64	vol	vol	NOUN
gujaf-317	84	65	.	.	PROPN
gujaf-317	84	66	5	5	NUM
gujaf-317	84	67	,	,	PUNCT
gujaf-317	84	68	issue	issue	NOUN
gujaf-317	84	69	2	2	NUM
gujaf-317	84	70	,	,	PUNCT
gujaf-317	84	71	october	october	PROPN
gujaf-317	84	72	,	,	PUNCT
gujaf-317	84	73	2024	2024	NUM
gujaf-317	84	74	ix	ix	VERB
gujaf-317	84	75	do	do	VERB
gujaf-317	84	76	audit	audit	NOUN
gujaf-317	84	77	committee	committee	NOUN
gujaf-317	84	78	and	and	CCONJ
gujaf-317	84	79	board	board	NOUN
gujaf-317	84	80	attributes	attribute	VERB
gujaf-317	84	81	influence	influence	NOUN
gujaf-317	84	82	environmental	environmental	ADJ
gujaf-317	84	83	disclosure	disclosure	NOUN
gujaf-317	84	84	:	:	PUNCT
gujaf-317	84	85	an	an	DET
gujaf-317	84	86	empirical	empirical	ADJ
gujaf-317	84	87	investigation	investigation	NOUN
gujaf-317	84	88	of	of	ADP
gujaf-317	84	89	listed	list	VERB
gujaf-317	84	90	firms	firm	NOUN
gujaf-317	84	91	in	in	ADP
gujaf-317	84	92	nigeria	nigeria	PROPN
gujaf-317	84	93	.	.	PUNCT
gujaf-317	85	1	haruna	haruna	PROPN
gujaf-317	85	2	muhammed	muhammed	PROPN
gujaf-317	85	3	musa	musa	PROPN
gujaf-317	85	4	…	…	SYM
gujaf-317	85	5	…	…	PUNCT
gujaf-317	85	6	…	…	PUNCT
gujaf-317	85	7	…	…	PUNCT
gujaf-317	85	8	…	…	PUNCT
gujaf-317	85	9	…	…	PUNCT
gujaf-317	85	10	…	…	PUNCT
gujaf-317	85	11	…	…	SYM
gujaf-317	85	12	…	…	SYM
gujaf-317	85	13	235	235	NUM
gujaf-317	85	14	-	-	SYM
gujaf-317	85	15	248	248	NUM
gujaf-317	85	16	impact	impact	NOUN
gujaf-317	85	17	of	of	ADP
gujaf-317	85	18	external	external	ADJ
gujaf-317	85	19	debts	debt	NOUN
gujaf-317	85	20	on	on	ADP
gujaf-317	85	21	economic	economic	ADJ
gujaf-317	85	22	growth	growth	NOUN
gujaf-317	85	23	in	in	ADP
gujaf-317	85	24	nigeria	nigeria	PROPN
gujaf-317	85	25	ibrahim	ibrahim	PROPN
gujaf-317	85	26	yinka	yinka	PROPN
gujaf-317	85	27	agbeyinka	agbeyinka	PROPN
gujaf-317	85	28	…	…	X
gujaf-317	85	29	…	…	PUNCT
gujaf-317	85	30	…	…	PUNCT
gujaf-317	85	31	…	…	PUNCT
gujaf-317	85	32	…	…	PUNCT
gujaf-317	85	33	…	…	PUNCT
gujaf-317	85	34	…	…	PUNCT
gujaf-317	85	35	…	…	PUNCT
gujaf-317	85	36	…	…	PUNCT
gujaf-317	85	37	…	…	PUNCT
gujaf-317	85	38	…	…	PUNCT
gujaf-317	85	39	…	…	PUNCT
gujaf-317	85	40	…	…	PUNCT
gujaf-317	85	41	…	…	PUNCT
gujaf-317	85	42	…	…	PUNCT
gujaf-317	85	43	…	…	PUNCT
gujaf-317	85	44	…	…	PUNCT
gujaf-317	85	45	…	…	PUNCT
gujaf-317	85	46	…	…	PUNCT
gujaf-317	85	47	…	…	PUNCT
gujaf-317	85	48	…	…	PUNCT
gujaf-317	85	49	…	…	PUNCT
gujaf-317	85	50	…	…	SYM
gujaf-317	85	51	…	…	SYM
gujaf-317	85	52	249	249	NUM
gujaf-317	85	53	-	-	SYM
gujaf-317	85	54	261	261	NUM
gujaf-317	85	55	effect	effect	NOUN
gujaf-317	85	56	of	of	ADP
gujaf-317	85	57	compliance	compliance	NOUN
gujaf-317	85	58	cost	cost	NOUN
gujaf-317	85	59	and	and	CCONJ
gujaf-317	85	60	tax	tax	NOUN
gujaf-317	85	61	burden	burden	NOUN
gujaf-317	85	62	on	on	ADP
gujaf-317	85	63	tax	tax	NOUN
gujaf-317	85	64	compliance	compliance	NOUN
gujaf-317	85	65	of	of	ADP
gujaf-317	85	66	small	small	ADJ
gujaf-317	85	67	and	and	CCONJ
gujaf-317	85	68	medium	medium	ADJ
gujaf-317	85	69	-	-	PUNCT
gujaf-317	85	70	scale	scale	NOUN
gujaf-317	85	71	enterprises	enterprise	NOUN
gujaf-317	85	72	in	in	ADP
gujaf-317	85	73	benue	benue	NOUN
gujaf-317	85	74	state	state	PROPN
gujaf-317	85	75	,	,	PUNCT
gujaf-317	85	76	nigeria	nigeria	PROPN
gujaf-317	85	77	okpe	okpe	PROPN
gujaf-317	85	78	caleb	caleb	PROPN
gujaf-317	85	79	john	john	PROPN
gujaf-317	85	80	,	,	PUNCT
gujaf-317	85	81	prof	prof	PROPN
gujaf-317	85	82	.	.	PUNCT
gujaf-317	86	1	aliyu	aliyu	PROPN
gujaf-317	86	2	nuraddeen	nuraddeen	PROPN
gujaf-317	86	3	shehu	shehu	PROPN
gujaf-317	86	4	,	,	PUNCT
gujaf-317	86	5	prof	prof	PROPN
gujaf-317	86	6	.	.	PUNCT
gujaf-317	86	7	bello	bello	PROPN
gujaf-317	86	8	a.	a.	PROPN
gujaf-317	86	9	ahmad	ahmad	PROPN
gujaf-317	86	10	,	,	PUNCT
gujaf-317	86	11	ahmed	ahmed	PROPN
gujaf-317	86	12	aliyu	aliyu	PROPN
gujaf-317	86	13	abdullahi	abdullahi	PROPN
gujaf-317	86	14	phd	phd	PROPN
gujaf-317	86	15	,	,	PUNCT
gujaf-317	86	16	mohammed	mohammed	PROPN
gujaf-317	86	17	musa	musa	PROPN
gujaf-317	86	18	abdulkarim	abdulkarim	PROPN
gujaf-317	86	19	phd	phd	PROPN
gujaf-317	86	20	…	…	PUNCT
gujaf-317	86	21	…	…	PUNCT
gujaf-317	86	22	…	…	PUNCT
gujaf-317	86	23	…	…	PUNCT
gujaf-317	86	24	…	…	PUNCT
gujaf-317	86	25	…	…	PUNCT
gujaf-317	86	26	…	…	PUNCT
gujaf-317	86	27	…	…	PUNCT
gujaf-317	86	28	…	…	PUNCT
gujaf-317	86	29	…	…	PUNCT
gujaf-317	86	30	…	…	PUNCT
gujaf-317	86	31	…	…	PUNCT
gujaf-317	86	32	…	…	PUNCT
gujaf-317	86	33	…	…	PUNCT
gujaf-317	86	34	…	…	PUNCT
gujaf-317	86	35	…	…	PUNCT
gujaf-317	86	36	…	…	SYM
gujaf-317	86	37	.262	.262	NUM
gujaf-317	86	38	-	-	SYM
gujaf-317	86	39	282	282	NUM
gujaf-317	86	40	the	the	DET
gujaf-317	86	41	effect	effect	NOUN
gujaf-317	86	42	of	of	ADP
gujaf-317	86	43	bank	bank	NOUN
gujaf-317	86	44	sectoral	sectoral	ADJ
gujaf-317	86	45	credit	credit	NOUN
gujaf-317	86	46	and	and	CCONJ
gujaf-317	86	47	exchange	exchange	NOUN
gujaf-317	86	48	rate	rate	NOUN
gujaf-317	86	49	on	on	ADP
gujaf-317	86	50	financial	financial	ADJ
gujaf-317	86	51	performance	performance	NOUN
gujaf-317	86	52	of	of	ADP
gujaf-317	86	53	listed	list	VERB
gujaf-317	86	54	manufacturing	manufacturing	NOUN
gujaf-317	86	55	firms	firm	NOUN
gujaf-317	86	56	in	in	ADP
gujaf-317	86	57	nigeria	nigeria	PROPN
gujaf-317	86	58	.	.	PUNCT
gujaf-317	87	1	ibrahim	ibrahim	PROPN
gujaf-317	87	2	kabir	kabir	PROPN
gujaf-317	87	3	adedeji	adedeji	PROPN
gujaf-317	87	4	,	,	PUNCT
gujaf-317	87	5	dr	dr	PROPN
gujaf-317	87	6	ibrahim	ibrahim	PROPN
gujaf-317	87	7	muhammed	muhammed	PROPN
gujaf-317	87	8	,	,	PUNCT
gujaf-317	87	9	prof	prof	PROPN
gujaf-317	87	10	.	.	PUNCT
gujaf-317	88	1	muhammed	muhamme	VERB
gujaf-317	88	2	habibu	habibu	ADJ
gujaf-317	88	3	sabari	sabari	PROPN
gujaf-317	88	4	prof	prof	PROPN
gujaf-317	88	5	.	.	PUNCT
gujaf-317	89	1	abiodun	abiodun	PROPN
gujaf-317	89	2	popoola	popoola	PROPN
gujaf-317	89	3	…	…	PUNCT
gujaf-317	89	4	…	…	PUNCT
gujaf-317	89	5	…	…	PUNCT
gujaf-317	89	6	…	…	PUNCT
gujaf-317	89	7	…	…	PUNCT
gujaf-317	89	8	…	…	PUNCT
gujaf-317	89	9	…	…	PUNCT
gujaf-317	89	10	…	…	PUNCT
gujaf-317	89	11	…	…	PUNCT
gujaf-317	89	12	…	…	PUNCT
gujaf-317	89	13	…	…	PUNCT
gujaf-317	89	14	…	…	PUNCT
gujaf-317	89	15	…	…	PUNCT
gujaf-317	89	16	…	…	PUNCT
gujaf-317	89	17	…	…	PUNCT
gujaf-317	89	18	…	…	PUNCT
gujaf-317	89	19	…	…	PUNCT
gujaf-317	89	20	…	…	PUNCT
gujaf-317	89	21	…	…	PUNCT
gujaf-317	89	22	…	…	PUNCT
gujaf-317	89	23	…	…	PUNCT
gujaf-317	89	24	…	…	PUNCT
gujaf-317	89	25	…	…	PUNCT
gujaf-317	89	26	…	…	SYM
gujaf-317	89	27	…	…	SYM
gujaf-317	89	28	283	283	NUM
gujaf-317	89	29	-	-	SYM
gujaf-317	89	30	297	297	NUM
gujaf-317	89	31	the	the	DET
gujaf-317	89	32	effects	effect	NOUN
gujaf-317	89	33	of	of	ADP
gujaf-317	89	34	interest	interest	NOUN
gujaf-317	89	35	rate	rate	NOUN
gujaf-317	89	36	and	and	CCONJ
gujaf-317	89	37	money	money	NOUN
gujaf-317	89	38	supply	supply	NOUN
gujaf-317	89	39	on	on	ADP
gujaf-317	89	40	systematic	systematic	ADJ
gujaf-317	89	41	risk	risk	NOUN
gujaf-317	89	42	associated	associate	VERB
gujaf-317	89	43	with	with	ADP
gujaf-317	89	44	return	return	NOUN
gujaf-317	89	45	in	in	ADP
gujaf-317	89	46	nigerian	nigerian	ADJ
gujaf-317	89	47	exchange	exchange	PROPN
gujaf-317	89	48	adedokun	adedokun	PROPN
gujaf-317	89	49	rofiat	rofiat	PROPN
gujaf-317	89	50	,	,	PUNCT
gujaf-317	89	51	prof	prof	PROPN
gujaf-317	89	52	.	.	PROPN
gujaf-317	90	1	sani	sani	PROPN
gujaf-317	90	2	abdullahi	abdullahi	PROPN
gujaf-317	90	3	,	,	PUNCT
gujaf-317	90	4	dr	dr	PROPN
gujaf-317	90	5	.	.	PROPN
gujaf-317	90	6	ibrahim	ibrahim	PROPN
gujaf-317	90	7	mohammed	mohammed	PROPN
gujaf-317	90	8	,	,	PUNCT
gujaf-317	90	9	prof	prof	PROPN
gujaf-317	90	10	.	.	PUNCT
gujaf-317	91	1	ahmad	ahmad	PROPN
gujaf-317	91	2	dogarawa	dogarawa	PROPN
gujaf-317	91	3	…	…	X
gujaf-317	91	4	…	…	PUNCT
gujaf-317	91	5	…	…	PUNCT
gujaf-317	91	6	…	…	PUNCT
gujaf-317	91	7	…	…	PUNCT
gujaf-317	91	8	…	…	PUNCT
gujaf-317	91	9	…	…	PUNCT
gujaf-317	91	10	…	…	PUNCT
gujaf-317	91	11	…	…	PUNCT
gujaf-317	91	12	…	…	PUNCT
gujaf-317	91	13	…	…	PUNCT
gujaf-317	91	14	…	…	PUNCT
gujaf-317	91	15	…	…	PUNCT
gujaf-317	91	16	…	…	PUNCT
gujaf-317	91	17	…	…	PUNCT
gujaf-317	91	18	…	…	PUNCT
gujaf-317	91	19	…	…	PUNCT
gujaf-317	91	20	…	…	PUNCT
gujaf-317	91	21	…	…	PUNCT
gujaf-317	91	22	…	…	PUNCT
gujaf-317	91	23	…	…	PUNCT
gujaf-317	91	24	…	…	PUNCT
gujaf-317	91	25	…	…	PUNCT
gujaf-317	91	26	…	…	PUNCT
gujaf-317	91	27	…	…	PUNCT
gujaf-317	91	28	…	…	PUNCT
gujaf-317	91	29	…	…	PUNCT
gujaf-317	91	30	…	…	PUNCT
gujaf-317	91	31	…	…	PUNCT
gujaf-317	91	32	…	…	SYM
gujaf-317	91	33	.298	.298	NUM
gujaf-317	91	34	-	-	SYM
gujaf-317	91	35	314	314	NUM
gujaf-317	91	36	effect	effect	NOUN
gujaf-317	91	37	of	of	ADP
gujaf-317	91	38	firm	firm	ADJ
gujaf-317	91	39	attributes	attribute	NOUN
gujaf-317	91	40	on	on	ADP
gujaf-317	91	41	the	the	DET
gujaf-317	91	42	growth	growth	NOUN
gujaf-317	91	43	of	of	ADP
gujaf-317	91	44	healthcare	healthcare	NOUN
gujaf-317	91	45	companies	company	NOUN
gujaf-317	91	46	listed	list	VERB
gujaf-317	91	47	on	on	ADP
gujaf-317	91	48	the	the	DET
gujaf-317	91	49	nigerian	nigerian	PROPN
gujaf-317	91	50	exchange	exchange	PROPN
gujaf-317	91	51	group	group	PROPN
gujaf-317	91	52	salisu	salisu	PROPN
gujaf-317	91	53	isyaku	isyaku	NOUN
gujaf-317	91	54	dahiru	dahiru	NOUN
gujaf-317	91	55	,	,	PUNCT
gujaf-317	91	56	adeyemi	adeyemi	ADV
gujaf-317	91	57	tesleem	tesleem	VERB
gujaf-317	91	58	,	,	PUNCT
gujaf-317	91	59	phd	phd	NOUN
gujaf-317	91	60	,	,	PUNCT
gujaf-317	91	61	suleiman	suleiman	PROPN
gujaf-317	91	62	salami	salami	PROPN
gujaf-317	91	63	,	,	PUNCT
gujaf-317	91	64	phd	phd	NOUN
gujaf-317	91	65	…	…	SYM
gujaf-317	91	66	…	…	PUNCT
gujaf-317	91	67	…	…	PUNCT
gujaf-317	91	68	…	…	PUNCT
gujaf-317	91	69	…	…	SYM
gujaf-317	91	70	....	....	PUNCT
gujaf-317	91	71	315	315	NUM
gujaf-317	91	72	-	-	SYM
gujaf-317	91	73	331	331	NUM
gujaf-317	91	74	corporate	corporate	ADJ
gujaf-317	91	75	social	social	ADJ
gujaf-317	91	76	responsibility	responsibility	NOUN
gujaf-317	91	77	and	and	CCONJ
gujaf-317	91	78	performance	performance	NOUN
gujaf-317	91	79	of	of	ADP
gujaf-317	91	80	firms	firm	NOUN
gujaf-317	91	81	in	in	ADP
gujaf-317	91	82	lagos	lagos	PROPN
gujaf-317	91	83	state	state	PROPN
gujaf-317	91	84	nigeria	nigeria	PROPN
gujaf-317	91	85	kayode	kayode	PROPN
gujaf-317	91	86	david	david	PROPN
gujaf-317	91	87	kolawole	kolawole	PROPN
gujaf-317	91	88	……	……	NOUN
gujaf-317	91	89	……	……	NOUN
gujaf-317	91	90	……	……	NOUN
gujaf-317	91	91	……	……	NOUN
gujaf-317	91	92	……	……	NOUN
gujaf-317	91	93	……	……	NOUN
gujaf-317	91	94	……	……	NOUN
gujaf-317	91	95	……	……	NOUN
gujaf-317	91	96	……	……	NOUN
gujaf-317	91	97	……	……	NOUN
gujaf-317	91	98	……	……	NOUN
gujaf-317	91	99	……	……	NOUN
gujaf-317	91	100	.	.	PUNCT
gujaf-317	92	1	...	...	PUNCT
gujaf-317	92	2	332	332	NUM
gujaf-317	92	3	-	-	SYM
gujaf-317	92	4	343	343	NUM
gujaf-317	92	5	does	do	AUX
gujaf-317	92	6	taxation	taxation	NOUN
gujaf-317	92	7	affect	affect	VERB
gujaf-317	92	8	banks	bank	NOUN
gujaf-317	92	9	’	'	PUNCT
gujaf-317	92	10	profitability	profitability	NOUN
gujaf-317	92	11	:	:	PUNCT
gujaf-317	92	12	evidence	evidence	NOUN
gujaf-317	92	13	from	from	ADP
gujaf-317	92	14	nigeria	nigeria	PROPN
gujaf-317	92	15	emmanuel	emmanuel	PROPN
gujaf-317	92	16	imuede	imuede	PROPN
gujaf-317	92	17	oyasor	oyasor	PROPN
gujaf-317	92	18	…	…	PUNCT
gujaf-317	92	19	…	…	PUNCT
gujaf-317	92	20	…	…	PUNCT
gujaf-317	92	21	…	…	PUNCT
gujaf-317	92	22	…	…	PUNCT
gujaf-317	92	23	…	…	PUNCT
gujaf-317	92	24	…	…	PUNCT
gujaf-317	92	25	…	…	PUNCT
gujaf-317	92	26	…	…	PUNCT
gujaf-317	92	27	…	…	PUNCT
gujaf-317	92	28	…	…	PUNCT
gujaf-317	92	29	…	…	PUNCT
gujaf-317	92	30	…	…	PUNCT
gujaf-317	92	31	…	…	PUNCT
gujaf-317	92	32	…	…	PUNCT
gujaf-317	92	33	…	…	PUNCT
gujaf-317	92	34	…	…	PUNCT
gujaf-317	92	35	…	…	PUNCT
gujaf-317	92	36	…	…	PUNCT
gujaf-317	92	37	…	…	PUNCT
gujaf-317	92	38	…	…	PUNCT
gujaf-317	92	39	…	…	PUNCT
gujaf-317	92	40	…	…	PUNCT
gujaf-317	92	41	..	..	PUNCT
gujaf-317	92	42	344	344	NUM
gujaf-317	92	43	-	-	SYM
gujaf-317	92	44	356	356	NUM
gujaf-317	92	45	working	work	VERB
gujaf-317	92	46	capital	capital	NOUN
gujaf-317	92	47	management	management	NOUN
gujaf-317	92	48	and	and	CCONJ
gujaf-317	92	49	manufacturing	manufacturing	NOUN
gujaf-317	92	50	performance	performance	NOUN
gujaf-317	92	51	in	in	ADP
gujaf-317	92	52	nigeria	nigeria	PROPN
gujaf-317	92	53	adedeji	adedeji	PROPN
gujaf-317	92	54	daniel	daniel	PROPN
gujaf-317	92	55	gbadebo	gbadebo	PROPN
gujaf-317	92	56	…	…	PUNCT
gujaf-317	92	57	…	…	PUNCT
gujaf-317	92	58	…	…	PUNCT
gujaf-317	92	59	…	…	PUNCT
gujaf-317	92	60	…	…	PUNCT
gujaf-317	92	61	…	…	PUNCT
gujaf-317	92	62	…	…	PUNCT
gujaf-317	92	63	…	…	PUNCT
gujaf-317	92	64	…	…	PUNCT
gujaf-317	92	65	…	…	PUNCT
gujaf-317	92	66	…	…	PUNCT
gujaf-317	92	67	…	…	PUNCT
gujaf-317	92	68	…	…	PUNCT
gujaf-317	92	69	…	…	PUNCT
gujaf-317	92	70	…	…	PUNCT
gujaf-317	92	71	…	…	PUNCT
gujaf-317	92	72	…	…	PUNCT
gujaf-317	92	73	…	…	PUNCT
gujaf-317	92	74	…	…	PUNCT
gujaf-317	92	75	…	…	PUNCT
gujaf-317	92	76	…	…	PUNCT
gujaf-317	92	77	…	…	PUNCT
gujaf-317	92	78	…	…	PUNCT
gujaf-317	92	79	…	…	PUNCT
gujaf-317	92	80	...	...	PUNCT
gujaf-317	92	81	357	357	NUM
gujaf-317	92	82	-	-	SYM
gujaf-317	92	83	368	368	NUM
gujaf-317	92	84	the	the	DET
gujaf-317	92	85	multidimensionality	multidimensionality	NOUN
gujaf-317	92	86	foreign	foreign	ADJ
gujaf-317	92	87	direct	direct	ADJ
gujaf-317	92	88	investment	investment	NOUN
gujaf-317	92	89	’s	’s	PART
gujaf-317	92	90	impact	impact	NOUN
gujaf-317	92	91	on	on	ADP
gujaf-317	92	92	the	the	DET
gujaf-317	92	93	economy	economy	NOUN
gujaf-317	92	94	emmanuel	emmanuel	PROPN
gujaf-317	92	95	imuede	imuede	PROPN
gujaf-317	92	96	oyasor	oyasor	PROPN
gujaf-317	92	97	…	…	PUNCT
gujaf-317	92	98	…	…	PUNCT
gujaf-317	92	99	…	…	PUNCT
gujaf-317	92	100	…	…	PUNCT
gujaf-317	92	101	…	…	PUNCT
gujaf-317	92	102	…	…	PUNCT
gujaf-317	92	103	…	…	PUNCT
gujaf-317	92	104	…	…	PUNCT
gujaf-317	92	105	…	…	PUNCT
gujaf-317	92	106	…	…	PUNCT
gujaf-317	92	107	…	…	PUNCT
gujaf-317	92	108	…	…	PUNCT
gujaf-317	92	109	…	…	PUNCT
gujaf-317	92	110	…	…	PUNCT
gujaf-317	92	111	…	…	PUNCT
gujaf-317	92	112	…	…	PUNCT
gujaf-317	92	113	…	…	PUNCT
gujaf-317	92	114	…	…	PUNCT
gujaf-317	92	115	…	…	PUNCT
gujaf-317	92	116	…	…	PUNCT
gujaf-317	92	117	…	…	PUNCT
gujaf-317	92	118	…	…	PUNCT
gujaf-317	92	119	…	…	PUNCT
gujaf-317	92	120	..	..	SYM
gujaf-317	92	121	369	369	NUM
gujaf-317	92	122	-	-	SYM
gujaf-317	92	123	383	383	NUM
gujaf-317	92	124	private	private	ADJ
gujaf-317	92	125	capital	capital	NOUN
gujaf-317	92	126	formation	formation	NOUN
gujaf-317	92	127	,	,	PUNCT
gujaf-317	92	128	public	public	ADJ
gujaf-317	92	129	sector	sector	NOUN
gujaf-317	92	130	capital	capital	NOUN
gujaf-317	92	131	formation	formation	NOUN
gujaf-317	92	132	and	and	CCONJ
gujaf-317	92	133	economic	economic	ADJ
gujaf-317	92	134	growth	growth	NOUN
gujaf-317	92	135	in	in	ADP
gujaf-317	92	136	south	south	PROPN
gujaf-317	92	137	africa	africa	PROPN
gujaf-317	92	138	.	.	PUNCT
gujaf-317	93	1	ahmed	ahmed	PROPN
gujaf-317	93	2	oluwatobi	oluwatobi	PROPN
gujaf-317	93	3	adekunle,	adekunle,	PROPN
gujaf-317	93	4	…	…	SYM
gujaf-317	93	5	…	…	PUNCT
gujaf-317	93	6	…	…	PUNCT
gujaf-317	93	7	…	…	PUNCT
gujaf-317	93	8	…	…	PUNCT
gujaf-317	93	9	…	…	PUNCT
gujaf-317	93	10	…	…	PUNCT
gujaf-317	93	11	…	…	PUNCT
gujaf-317	93	12	…	…	PUNCT
gujaf-317	93	13	…	…	PUNCT
gujaf-317	93	14	…	…	PUNCT
gujaf-317	93	15	…	…	PUNCT
gujaf-317	93	16	…	…	PUNCT
gujaf-317	93	17	…	…	PUNCT
gujaf-317	93	18	…	…	PUNCT
gujaf-317	93	19	…	…	PUNCT
gujaf-317	93	20	…	…	PUNCT
gujaf-317	93	21	…	…	PUNCT
gujaf-317	93	22	…	…	PUNCT
gujaf-317	93	23	384	384	NUM
gujaf-317	93	24	-	-	SYM
gujaf-317	93	25	396	396	NUM
gujaf-317	93	26	macroeconomic	macroeconomic	ADJ
gujaf-317	93	27	determinants	determinant	NOUN
gujaf-317	93	28	and	and	CCONJ
gujaf-317	93	29	stock	stock	NOUN
gujaf-317	93	30	market	market	NOUN
gujaf-317	93	31	volatility	volatility	NOUN
gujaf-317	93	32	amidst	amidst	ADP
gujaf-317	93	33	the	the	DET
gujaf-317	93	34	period	period	NOUN
gujaf-317	93	35	of	of	ADP
gujaf-317	93	36	economic	economic	ADJ
gujaf-317	93	37	recession	recession	NOUN
gujaf-317	93	38	in	in	ADP
gujaf-317	93	39	nigeria	nigeria	PROPN
gujaf-317	93	40	hauwa	hauwa	ADJ
gujaf-317	93	41	bayero	bayero	PROPN
gujaf-317	93	42	tijjani	tijjani	NOUN
gujaf-317	93	43	,	,	PUNCT
gujaf-317	93	44	prof	prof	PROPN
gujaf-317	93	45	sheikh	sheikh	PROPN
gujaf-317	93	46	ahmad	ahmad	PROPN
gujaf-317	93	47	abdullahi	abdullahi	PROPN
gujaf-317	93	48	,	,	PUNCT
gujaf-317	93	49	dr	dr	PROPN
gujaf-317	93	50	ibrahim	ibrahim	PROPN
gujaf-317	93	51	mohammed	mohammed	PROPN
gujaf-317	93	52	dr	dr	PROPN
gujaf-317	93	53	isma’il	isma’il	PROPN
gujaf-317	93	54	tijjani	tijjani	PROPN
gujaf-317	93	55	idris	idris	PROPN
gujaf-317	93	56	…	…	PUNCT
gujaf-317	93	57	……	……	NOUN
gujaf-317	93	58	……	……	NOUN
gujaf-317	93	59	……	……	NOUN
gujaf-317	93	60	……	……	NOUN
gujaf-317	93	61	……	……	NOUN
gujaf-317	93	62	……	……	NOUN
gujaf-317	93	63	……	……	NOUN
gujaf-317	93	64	……	……	NOUN
gujaf-317	93	65	……	……	NOUN
gujaf-317	93	66	……	……	NOUN
gujaf-317	93	67	……	……	NOUN
gujaf-317	93	68	……	……	NOUN
gujaf-317	93	69	……	……	NOUN
gujaf-317	93	70	……	……	NOUN
gujaf-317	93	71	.	.	PUNCT
gujaf-317	93	72	397	397	NUM
gujaf-317	93	73	-	-	SYM
gujaf-317	93	74	413	413	NUM
gujaf-317	93	75	gusau	gusau	ADJ
gujaf-317	93	76	journal	journal	NOUN
gujaf-317	93	77	of	of	ADP
gujaf-317	93	78	accounting	accounting	NOUN
gujaf-317	93	79	and	and	CCONJ
gujaf-317	93	80	finance	finance	NOUN
gujaf-317	93	81	,	,	PUNCT
gujaf-317	93	82	vol	vol	NOUN
gujaf-317	93	83	.	.	PROPN
gujaf-317	93	84	5	5	NUM
gujaf-317	93	85	,	,	PUNCT
gujaf-317	93	86	issue	issue	NOUN
gujaf-317	93	87	2	2	NUM
gujaf-317	93	88	,	,	PUNCT
gujaf-317	93	89	october	october	PROPN
gujaf-317	93	90	,	,	PUNCT
gujaf-317	93	91	2024	2024	NUM
gujaf-317	93	92	222	222	NUM
gujaf-317	93	93	electronic	electronic	ADJ
gujaf-317	93	94	banking	banking	NOUN
gujaf-317	93	95	and	and	CCONJ
gujaf-317	93	96	performance	performance	NOUN
gujaf-317	93	97	of	of	ADP
gujaf-317	93	98	banking	banking	NOUN
gujaf-317	93	99	sector	sector	NOUN
gujaf-317	93	100	in	in	ADP
gujaf-317	93	101	nigeria	nigeria	PROPN
gujaf-317	93	102	kayode	kayode	PROPN
gujaf-317	93	103	david	david	PROPN
gujaf-317	93	104	kolawole	kolawole	PROPN
gujaf-317	93	105	faculty	faculty	NOUN
gujaf-317	93	106	of	of	ADP
gujaf-317	93	107	economic	economic	ADJ
gujaf-317	93	108	and	and	CCONJ
gujaf-317	93	109	financial	financial	ADJ
gujaf-317	93	110	sciences	sciences	PROPN
gujaf-317	93	111	walter	walter	PROPN
gujaf-317	93	112	sisulu	sisulu	PROPN
gujaf-317	93	113	university	university	PROPN
gujaf-317	93	114	,	,	PUNCT
gujaf-317	93	115	mthatha	mthatha	NOUN
gujaf-317	93	116	,	,	PUNCT
gujaf-317	93	117	private	private	ADJ
gujaf-317	93	118	bag	bag	NOUN
gujaf-317	93	119	x1	x1	PROPN
gujaf-317	93	120	,	,	PUNCT
gujaf-317	93	121	unitra	unitra	PROPN
gujaf-317	93	122	,	,	PUNCT
gujaf-317	93	123	5117	5117	NUM
gujaf-317	93	124	,	,	PUNCT
gujaf-317	93	125	south	south	PROPN
gujaf-317	93	126	africa	africa	PROPN
gujaf-317	93	127	.	.	PUNCT
gujaf-317	94	1	kolawolekayode@yahoo.com	kolawolekayode@yahoo.com	PROPN
gujaf-317	94	2	0000	0000	NUM
gujaf-317	94	3	-	-	PUNCT
gujaf-317	94	4	0002	0002	NUM
gujaf-317	94	5	-	-	PUNCT
gujaf-317	94	6	6704	6704	NUM
gujaf-317	94	7	-	-	PUNCT
gujaf-317	94	8	2673	2673	NUM
gujaf-317	94	9	doi	doi	NOUN
gujaf-317	94	10	:	:	PUNCT
gujaf-317	94	11	https://doi.org/10.57233/gujaf.v5i2.13	https://doi.org/10.57233/gujaf.v5i2.13	NOUN
gujaf-317	94	12	abstract	abstract	ADJ
gujaf-317	94	13	electronic	electronic	ADJ
gujaf-317	94	14	banking	banking	NOUN
gujaf-317	94	15	has	have	AUX
gujaf-317	94	16	become	become	VERB
gujaf-317	94	17	an	an	DET
gujaf-317	94	18	important	important	ADJ
gujaf-317	94	19	issue	issue	NOUN
gujaf-317	94	20	in	in	ADP
gujaf-317	94	21	gaining	gain	VERB
gujaf-317	94	22	a	a	DET
gujaf-317	94	23	competitive	competitive	ADJ
gujaf-317	94	24	advantage	advantage	NOUN
gujaf-317	94	25	while	while	SCONJ
gujaf-317	94	26	maintaining	maintain	VERB
gujaf-317	94	27	and	and	CCONJ
gujaf-317	94	28	growing	grow	VERB
gujaf-317	94	29	overall	overall	ADJ
gujaf-317	94	30	effectiveness	effectiveness	NOUN
gujaf-317	94	31	of	of	ADP
gujaf-317	94	32	banking	banking	NOUN
gujaf-317	94	33	sector	sector	NOUN
gujaf-317	94	34	.	.	PUNCT
gujaf-317	95	1	despite	despite	SCONJ
gujaf-317	95	2	the	the	DET
gujaf-317	95	3	importance	importance	NOUN
gujaf-317	95	4	of	of	ADP
gujaf-317	95	5	electronic	electronic	ADJ
gujaf-317	95	6	banking	banking	NOUN
gujaf-317	95	7	,	,	PUNCT
gujaf-317	95	8	the	the	DET
gujaf-317	95	9	banking	banking	NOUN
gujaf-317	95	10	sector	sector	NOUN
gujaf-317	95	11	has	have	AUX
gujaf-317	95	12	continued	continue	VERB
gujaf-317	95	13	to	to	PART
gujaf-317	95	14	face	face	VERB
gujaf-317	95	15	challenges	challenge	NOUN
gujaf-317	95	16	,	,	PUNCT
gujaf-317	95	17	such	such	ADJ
gujaf-317	95	18	as	as	ADP
gujaf-317	95	19	long	long	ADJ
gujaf-317	95	20	queues	queue	NOUN
gujaf-317	95	21	in	in	ADP
gujaf-317	95	22	certain	certain	ADJ
gujaf-317	95	23	banking	banking	NOUN
gujaf-317	95	24	halls	hall	NOUN
gujaf-317	95	25	,	,	PUNCT
gujaf-317	95	26	excessive	excessive	ADJ
gujaf-317	95	27	cash	cash	NOUN
gujaf-317	95	28	handling	handling	NOUN
gujaf-317	95	29	by	by	ADP
gujaf-317	95	30	customers	customer	NOUN
gujaf-317	95	31	,	,	PUNCT
gujaf-317	95	32	and	and	CCONJ
gujaf-317	95	33	frequent	frequent	ADJ
gujaf-317	95	34	network	network	NOUN
gujaf-317	95	35	failures	failure	NOUN
gujaf-317	95	36	.	.	PUNCT
gujaf-317	96	1	hence	hence	ADV
gujaf-317	96	2	this	this	DET
gujaf-317	96	3	research	research	NOUN
gujaf-317	96	4	examined	examine	VERB
gujaf-317	96	5	electronic	electronic	ADJ
gujaf-317	96	6	banking	banking	NOUN
gujaf-317	96	7	and	and	CCONJ
gujaf-317	96	8	performance	performance	NOUN
gujaf-317	96	9	of	of	ADP
gujaf-317	96	10	banking	banking	NOUN
gujaf-317	96	11	sector	sector	NOUN
gujaf-317	96	12	in	in	ADP
gujaf-317	96	13	nigeria	nigeria	PROPN
gujaf-317	96	14	.	.	PUNCT
gujaf-317	97	1	the	the	DET
gujaf-317	97	2	financial	financial	ADJ
gujaf-317	97	3	reports	report	NOUN
gujaf-317	97	4	of	of	ADP
gujaf-317	97	5	the	the	DET
gujaf-317	97	6	chosen	choose	VERB
gujaf-317	97	7	nigerian	nigerian	ADJ
gujaf-317	97	8	deposit	deposit	NOUN
gujaf-317	97	9	-	-	PUNCT
gujaf-317	97	10	taking	take	VERB
gujaf-317	97	11	banks	bank	NOUN
gujaf-317	97	12	provided	provide	VERB
gujaf-317	97	13	the	the	DET
gujaf-317	97	14	secondary	secondary	ADJ
gujaf-317	97	15	data	datum	NOUN
gujaf-317	97	16	used	use	VERB
gujaf-317	97	17	in	in	ADP
gujaf-317	97	18	this	this	DET
gujaf-317	97	19	investigation	investigation	NOUN
gujaf-317	97	20	.	.	PUNCT
gujaf-317	98	1	the	the	DET
gujaf-317	98	2	acquired	acquire	VERB
gujaf-317	98	3	data	datum	NOUN
gujaf-317	98	4	was	be	AUX
gujaf-317	98	5	analyzed	analyze	VERB
gujaf-317	98	6	using	use	VERB
gujaf-317	98	7	static	static	ADJ
gujaf-317	98	8	panel	panel	NOUN
gujaf-317	98	9	data	datum	NOUN
gujaf-317	98	10	regression	regression	NOUN
gujaf-317	98	11	.	.	PUNCT
gujaf-317	99	1	with	with	ADP
gujaf-317	99	2	a	a	DET
gujaf-317	99	3	coefficient	coefficient	NOUN
gujaf-317	99	4	value	value	NOUN
gujaf-317	99	5	of	of	ADP
gujaf-317	99	6	0.0080	0.0080	NUM
gujaf-317	99	7	and	and	CCONJ
gujaf-317	99	8	at	at	ADP
gujaf-317	99	9	the	the	DET
gujaf-317	99	10	5	5	NUM
gujaf-317	99	11	%	%	NOUN
gujaf-317	99	12	significant	significant	ADJ
gujaf-317	99	13	level	level	NOUN
gujaf-317	99	14	,	,	PUNCT
gujaf-317	99	15	the	the	DET
gujaf-317	99	16	regression	regression	NOUN
gujaf-317	99	17	analysis	analysis	NOUN
gujaf-317	99	18	's	's	PART
gujaf-317	99	19	findings	finding	NOUN
gujaf-317	99	20	showed	show	VERB
gujaf-317	99	21	that	that	SCONJ
gujaf-317	99	22	online	online	ADJ
gujaf-317	99	23	banking	banking	NOUN
gujaf-317	99	24	has	have	VERB
gujaf-317	99	25	a	a	DET
gujaf-317	99	26	major	major	ADJ
gujaf-317	99	27	impact	impact	NOUN
gujaf-317	99	28	on	on	ADP
gujaf-317	99	29	nigerian	nigerian	ADJ
gujaf-317	99	30	deposit	deposit	NOUN
gujaf-317	99	31	money	money	NOUN
gujaf-317	99	32	banks	bank	NOUN
gujaf-317	99	33	'	'	PART
gujaf-317	99	34	net	net	ADJ
gujaf-317	99	35	interest	interest	NOUN
gujaf-317	99	36	revenue	revenue	NOUN
gujaf-317	99	37	.	.	PUNCT
gujaf-317	100	1	the	the	DET
gujaf-317	100	2	study	study	NOUN
gujaf-317	100	3	's	's	PART
gujaf-317	100	4	findings	finding	NOUN
gujaf-317	100	5	also	also	ADV
gujaf-317	100	6	showed	show	VERB
gujaf-317	100	7	that	that	SCONJ
gujaf-317	100	8	,	,	PUNCT
gujaf-317	100	9	at	at	ADP
gujaf-317	100	10	the	the	DET
gujaf-317	100	11	5	5	NUM
gujaf-317	100	12	%	%	NOUN
gujaf-317	100	13	significant	significant	ADJ
gujaf-317	100	14	level	level	NOUN
gujaf-317	100	15	,	,	PUNCT
gujaf-317	100	16	automated	automate	VERB
gujaf-317	100	17	teller	teller	NOUN
gujaf-317	100	18	machines	machine	NOUN
gujaf-317	100	19	have	have	VERB
gujaf-317	100	20	an	an	DET
gujaf-317	100	21	effect	effect	NOUN
gujaf-317	100	22	on	on	ADP
gujaf-317	100	23	the	the	DET
gujaf-317	100	24	net	net	ADJ
gujaf-317	100	25	interest	interest	NOUN
gujaf-317	100	26	revenue	revenue	NOUN
gujaf-317	100	27	of	of	ADP
gujaf-317	100	28	deposit	deposit	NOUN
gujaf-317	100	29	money	money	NOUN
gujaf-317	100	30	institutions	institution	NOUN
gujaf-317	100	31	in	in	ADP
gujaf-317	100	32	nigeria	nigeria	PROPN
gujaf-317	100	33	,	,	PUNCT
gujaf-317	100	34	with	with	ADP
gujaf-317	100	35	a	a	DET
gujaf-317	100	36	coefficient	coefficient	NOUN
gujaf-317	100	37	value	value	NOUN
gujaf-317	100	38	of	of	ADP
gujaf-317	100	39	0.0063	0.0063	NUM
gujaf-317	100	40	.	.	PUNCT
gujaf-317	101	1	with	with	ADP
gujaf-317	101	2	a	a	DET
gujaf-317	101	3	coefficient	coefficient	NOUN
gujaf-317	101	4	value	value	NOUN
gujaf-317	101	5	of	of	ADP
gujaf-317	101	6	0.0056	0.0056	NUM
gujaf-317	101	7	and	and	CCONJ
gujaf-317	101	8	at	at	ADP
gujaf-317	101	9	the	the	DET
gujaf-317	101	10	5	5	NUM
gujaf-317	101	11	%	%	NOUN
gujaf-317	101	12	significant	significant	ADJ
gujaf-317	101	13	level	level	NOUN
gujaf-317	101	14	,	,	PUNCT
gujaf-317	101	15	the	the	DET
gujaf-317	101	16	study	study	NOUN
gujaf-317	101	17	also	also	ADV
gujaf-317	101	18	showed	show	VERB
gujaf-317	101	19	that	that	SCONJ
gujaf-317	101	20	mobile	mobile	ADJ
gujaf-317	101	21	banking	banking	NOUN
gujaf-317	101	22	significantly	significantly	ADV
gujaf-317	101	23	affects	affect	VERB
gujaf-317	101	24	the	the	DET
gujaf-317	101	25	net	net	ADJ
gujaf-317	101	26	interest	interest	NOUN
gujaf-317	101	27	revenue	revenue	NOUN
gujaf-317	101	28	of	of	ADP
gujaf-317	101	29	deposit	deposit	NOUN
gujaf-317	101	30	-	-	PUNCT
gujaf-317	101	31	taking	take	VERB
gujaf-317	101	32	institutions	institution	NOUN
gujaf-317	101	33	in	in	ADP
gujaf-317	101	34	nigeria	nigeria	PROPN
gujaf-317	101	35	.	.	PUNCT
gujaf-317	102	1	the	the	DET
gujaf-317	102	2	research	research	NOUN
gujaf-317	102	3	concludes	conclude	VERB
gujaf-317	102	4	that	that	SCONJ
gujaf-317	102	5	nigerian	nigerian	ADJ
gujaf-317	102	6	deposit	deposit	NOUN
gujaf-317	102	7	money	money	NOUN
gujaf-317	102	8	banks	bank	NOUN
gujaf-317	102	9	'	'	PART
gujaf-317	102	10	performance	performance	NOUN
gujaf-317	102	11	is	be	AUX
gujaf-317	102	12	greatly	greatly	ADV
gujaf-317	102	13	impacted	impact	VERB
gujaf-317	102	14	by	by	ADP
gujaf-317	102	15	electronic	electronic	ADJ
gujaf-317	102	16	banking	banking	NOUN
gujaf-317	102	17	.	.	PUNCT
gujaf-317	103	1	the	the	DET
gujaf-317	103	2	study	study	NOUN
gujaf-317	103	3	recommends	recommend	VERB
gujaf-317	103	4	that	that	SCONJ
gujaf-317	103	5	in	in	ADP
gujaf-317	103	6	order	order	NOUN
gujaf-317	103	7	for	for	SCONJ
gujaf-317	103	8	banks	bank	NOUN
gujaf-317	103	9	to	to	PART
gujaf-317	103	10	truly	truly	ADV
gujaf-317	103	11	gain	gain	VERB
gujaf-317	103	12	from	from	ADP
gujaf-317	103	13	electronic	electronic	ADJ
gujaf-317	103	14	banking	banking	NOUN
gujaf-317	103	15	,	,	PUNCT
gujaf-317	103	16	more	more	ADJ
gujaf-317	103	17	customer	customer	NOUN
gujaf-317	103	18	orientation	orientation	NOUN
gujaf-317	103	19	should	should	AUX
gujaf-317	103	20	be	be	AUX
gujaf-317	103	21	undertaken	undertake	VERB
gujaf-317	103	22	to	to	PART
gujaf-317	103	23	raise	raise	VERB
gujaf-317	103	24	awareness	awareness	NOUN
gujaf-317	103	25	and	and	CCONJ
gujaf-317	103	26	encourage	encourage	VERB
gujaf-317	103	27	users	user	NOUN
gujaf-317	103	28	to	to	PART
gujaf-317	103	29	use	use	VERB
gujaf-317	103	30	the	the	DET
gujaf-317	103	31	services	service	NOUN
gujaf-317	103	32	.	.	PUNCT
gujaf-317	104	1	keywords	keyword	NOUN
gujaf-317	104	2	:	:	PUNCT
gujaf-317	104	3	electronic	electronic	ADJ
gujaf-317	104	4	banking	banking	NOUN
gujaf-317	104	5	,	,	PUNCT
gujaf-317	104	6	performance	performance	NOUN
gujaf-317	104	7	,	,	PUNCT
gujaf-317	104	8	deposit	deposit	NOUN
gujaf-317	104	9	money	money	NOUN
gujaf-317	104	10	banks	bank	NOUN
gujaf-317	104	11	1.0	1.0	NUM
gujaf-317	104	12	introduction	introduction	NOUN
gujaf-317	104	13	the	the	DET
gujaf-317	104	14	evolution	evolution	NOUN
gujaf-317	104	15	of	of	ADP
gujaf-317	104	16	banking	banking	NOUN
gujaf-317	104	17	worldwide	worldwide	ADV
gujaf-317	104	18	has	have	AUX
gujaf-317	104	19	seen	see	VERB
gujaf-317	104	20	significant	significant	ADJ
gujaf-317	104	21	improvements	improvement	NOUN
gujaf-317	104	22	,	,	PUNCT
gujaf-317	104	23	particularly	particularly	ADV
gujaf-317	104	24	with	with	ADP
gujaf-317	104	25	the	the	DET
gujaf-317	104	26	integration	integration	NOUN
gujaf-317	104	27	of	of	ADP
gujaf-317	104	28	electronic	electronic	ADJ
gujaf-317	104	29	banking	banking	NOUN
gujaf-317	104	30	systems	system	NOUN
gujaf-317	104	31	.	.	PUNCT
gujaf-317	105	1	this	this	DET
gujaf-317	105	2	development	development	NOUN
gujaf-317	105	3	has	have	AUX
gujaf-317	105	4	democratized	democratize	VERB
gujaf-317	105	5	access	access	NOUN
gujaf-317	105	6	to	to	ADP
gujaf-317	105	7	financial	financial	ADJ
gujaf-317	105	8	services	service	NOUN
gujaf-317	105	9	,	,	PUNCT
gujaf-317	105	10	allowing	allow	VERB
gujaf-317	105	11	individuals	individual	NOUN
gujaf-317	105	12	to	to	PART
gujaf-317	105	13	conduct	conduct	VERB
gujaf-317	105	14	transactions	transaction	NOUN
gujaf-317	105	15	conveniently	conveniently	ADV
gujaf-317	105	16	using	use	VERB
gujaf-317	105	17	mobile	mobile	ADJ
gujaf-317	105	18	phones	phone	NOUN
gujaf-317	105	19	,	,	PUNCT
gujaf-317	105	20	computers	computer	NOUN
gujaf-317	105	21	,	,	PUNCT
gujaf-317	105	22	and	and	CCONJ
gujaf-317	105	23	other	other	ADJ
gujaf-317	105	24	electronic	electronic	ADJ
gujaf-317	105	25	gadgets	gadget	NOUN
gujaf-317	105	26	(	(	PUNCT
gujaf-317	105	27	dzombo	dzombo	PROPN
gujaf-317	105	28	,	,	PUNCT
gujaf-317	105	29	kilika	kilika	NOUN
gujaf-317	105	30	&	&	CCONJ
gujaf-317	105	31	maingi	maingi	PROPN
gujaf-317	105	32	2018	2018	NUM
gujaf-317	105	33	)	)	PUNCT
gujaf-317	105	34	.	.	PUNCT
gujaf-317	106	1	the	the	DET
gujaf-317	106	2	banking	banking	NOUN
gujaf-317	106	3	sector	sector	NOUN
gujaf-317	106	4	's	's	PART
gujaf-317	106	5	dynamic	dynamic	ADJ
gujaf-317	106	6	and	and	CCONJ
gujaf-317	106	7	fiercely	fiercely	ADV
gujaf-317	106	8	competitive	competitive	ADJ
gujaf-317	106	9	environment	environment	NOUN
gujaf-317	106	10	has	have	AUX
gujaf-317	106	11	spurred	spur	VERB
gujaf-317	106	12	banks	bank	NOUN
gujaf-317	106	13	to	to	PART
gujaf-317	106	14	be	be	AUX
gujaf-317	106	15	at	at	ADP
gujaf-317	106	16	the	the	DET
gujaf-317	106	17	forefront	forefront	NOUN
gujaf-317	106	18	of	of	ADP
gujaf-317	106	19	technological	technological	ADJ
gujaf-317	106	20	adoption	adoption	NOUN
gujaf-317	106	21	,	,	PUNCT
gujaf-317	106	22	continually	continually	ADV
gujaf-317	106	23	striving	strive	VERB
gujaf-317	106	24	to	to	PART
gujaf-317	106	25	improve	improve	VERB
gujaf-317	106	26	their	their	PRON
gujaf-317	106	27	services	service	NOUN
gujaf-317	106	28	.	.	PUNCT
gujaf-317	107	1	this	this	DET
gujaf-317	107	2	strategic	strategic	ADJ
gujaf-317	107	3	use	use	NOUN
gujaf-317	107	4	of	of	ADP
gujaf-317	107	5	technology	technology	NOUN
gujaf-317	107	6	not	not	PART
gujaf-317	107	7	only	only	ADV
gujaf-317	107	8	ensures	ensure	VERB
gujaf-317	107	9	financial	financial	ADJ
gujaf-317	107	10	viability	viability	NOUN
gujaf-317	107	11	but	but	CCONJ
gujaf-317	107	12	also	also	ADV
gujaf-317	107	13	serves	serve	VERB
gujaf-317	107	14	as	as	ADP
gujaf-317	107	15	a	a	DET
gujaf-317	107	16	cornerstone	cornerstone	NOUN
gujaf-317	107	17	for	for	ADP
gujaf-317	107	18	sustaining	sustain	VERB
gujaf-317	107	19	economic	economic	ADJ
gujaf-317	107	20	stability	stability	NOUN
gujaf-317	107	21	amid	amid	ADP
gujaf-317	107	22	the	the	DET
gujaf-317	107	23	sector	sector	NOUN
gujaf-317	107	24	's	's	PART
gujaf-317	107	25	intricate	intricate	ADJ
gujaf-317	107	26	challenges	challenge	NOUN
gujaf-317	107	27	and	and	CCONJ
gujaf-317	107	28	unpredictability	unpredictability	NOUN
gujaf-317	107	29	(	(	PUNCT
gujaf-317	107	30	ugbede	ugbede	NOUN
gujaf-317	107	31	,	,	PUNCT
gujaf-317	107	32	yahaya	yahaya	PROPN
gujaf-317	107	33	&	&	CCONJ
gujaf-317	107	34	edicha	edicha	PROPN
gujaf-317	107	35	,	,	PUNCT
gujaf-317	107	36	2019	2019	NUM
gujaf-317	107	37	)	)	PUNCT
gujaf-317	107	38	.	.	PUNCT
gujaf-317	108	1	deposit	deposit	NOUN
gujaf-317	108	2	money	money	NOUN
gujaf-317	108	3	banks	bank	NOUN
gujaf-317	108	4	(	(	PUNCT
gujaf-317	108	5	dmbs	dmb	NOUN
gujaf-317	108	6	)	)	PUNCT
gujaf-317	108	7	have	have	AUX
gujaf-317	108	8	aimed	aim	VERB
gujaf-317	108	9	to	to	PART
gujaf-317	108	10	enhance	enhance	VERB
gujaf-317	108	11	their	their	PRON
gujaf-317	108	12	performance	performance	NOUN
gujaf-317	108	13	by	by	ADP
gujaf-317	108	14	creating	create	VERB
gujaf-317	108	15	and	and	CCONJ
gujaf-317	108	16	embracing	embrace	VERB
gujaf-317	108	17	new	new	ADJ
gujaf-317	108	18	products	product	NOUN
gujaf-317	108	19	that	that	PRON
gujaf-317	108	20	align	align	VERB
gujaf-317	108	21	with	with	ADP
gujaf-317	108	22	technological	technological	ADJ
gujaf-317	108	23	advancements	advancement	NOUN
gujaf-317	108	24	,	,	PUNCT
gujaf-317	108	25	commonly	commonly	ADV
gujaf-317	108	26	referred	refer	VERB
gujaf-317	108	27	to	to	ADP
gujaf-317	108	28	as	as	ADP
gujaf-317	108	29	'	'	PUNCT
gujaf-317	108	30	electronic	electronic	ADJ
gujaf-317	108	31	banking	banking	NOUN
gujaf-317	108	32	'	'	PUNCT
gujaf-317	108	33	(	(	PUNCT
gujaf-317	108	34	demaki	demaki	NOUN
gujaf-317	108	35	,	,	PUNCT
gujaf-317	108	36	eromafuru	eromafuru	NOUN
gujaf-317	108	37	&	&	CCONJ
gujaf-317	108	38	imasuen	imasuen	NOUN
gujaf-317	108	39	,	,	PUNCT
gujaf-317	108	40	2021	2021	NUM
gujaf-317	108	41	)	)	PUNCT
gujaf-317	108	42	.	.	PUNCT
gujaf-317	109	1	other	other	ADJ
gujaf-317	109	2	countries	country	NOUN
gujaf-317	109	3	around	around	ADP
gujaf-317	109	4	the	the	DET
gujaf-317	109	5	world	world	NOUN
gujaf-317	109	6	embraces	embrace	VERB
gujaf-317	109	7	the	the	DET
gujaf-317	109	8	use	use	NOUN
gujaf-317	109	9	of	of	ADP
gujaf-317	109	10	electronic	electronic	ADJ
gujaf-317	109	11	banking	banking	NOUN
gujaf-317	109	12	like	like	ADP
gujaf-317	109	13	united	united	PROPN
gujaf-317	109	14	kingdom	kingdom	PROPN
gujaf-317	109	15	,	,	PUNCT
gujaf-317	109	16	india	india	PROPN
gujaf-317	109	17	and	and	CCONJ
gujaf-317	109	18	so	so	ADV
gujaf-317	109	19	.	.	PUNCT
gujaf-317	110	1	for	for	ADP
gujaf-317	110	2	instance	instance	NOUN
gujaf-317	110	3	,	,	PUNCT
gujaf-317	110	4	once	once	ADV
gujaf-317	110	5	the	the	DET
gujaf-317	110	6	financial	financial	ADJ
gujaf-317	110	7	sector	sector	NOUN
gujaf-317	110	8	underwent	underwent	NOUN
gujaf-317	110	9	reforms	reform	NOUN
gujaf-317	110	10	in	in	ADP
gujaf-317	110	11	the	the	DET
gujaf-317	110	12	early	early	ADJ
gujaf-317	110	13	1990s	1990	NOUN
gujaf-317	110	14	,	,	PUNCT
gujaf-317	110	15	the	the	DET
gujaf-317	110	16	indian	indian	ADJ
gujaf-317	110	17	banking	banking	NOUN
gujaf-317	110	18	sector	sector	NOUN
gujaf-317	110	19	started	start	VERB
gujaf-317	110	20	to	to	PART
gujaf-317	110	21	invest	invest	VERB
gujaf-317	110	22	more	more	ADV
gujaf-317	110	23	in	in	ADP
gujaf-317	110	24	technology	technology	NOUN
gujaf-317	110	25	advancements	advancement	NOUN
gujaf-317	110	26	(	(	PUNCT
gujaf-317	110	27	roy	roy	PROPN
gujaf-317	110	28	,	,	PUNCT
gujaf-317	110	29	2018	2018	NUM
gujaf-317	110	30	)	)	PUNCT
gujaf-317	110	31	.	.	PUNCT
gujaf-317	111	1	however	however	ADV
gujaf-317	111	2	,	,	PUNCT
gujaf-317	111	3	banks	bank	NOUN
gujaf-317	111	4	in	in	ADP
gujaf-317	111	5	nigeria	nigeria	PROPN
gujaf-317	111	6	face	face	VERB
gujaf-317	111	7	challenges	challenge	NOUN
gujaf-317	111	8	related	relate	VERB
gujaf-317	111	9	to	to	ADP
gujaf-317	111	10	poor	poor	ADJ
gujaf-317	111	11	platform	platform	NOUN
gujaf-317	111	12	performance	performance	NOUN
gujaf-317	111	13	,	,	PUNCT
gujaf-317	111	14	including	include	VERB
gujaf-317	111	15	malfunctioning	malfunction	VERB
gujaf-317	111	16	atms	atms	NOUN
gujaf-317	111	17	,	,	PUNCT
gujaf-317	111	18	online	online	ADJ
gujaf-317	111	19	theft	theft	NOUN
gujaf-317	111	20	,	,	PUNCT
gujaf-317	111	21	network	network	NOUN
gujaf-317	111	22	downtime	downtime	NOUN
gujaf-317	111	23	,	,	PUNCT
gujaf-317	111	24	and	and	CCONJ
gujaf-317	111	25	service	service	NOUN
gujaf-317	111	26	unavailability	unavailability	NOUN
gujaf-317	111	27	(	(	PUNCT
gujaf-317	111	28	joseph	joseph	PROPN
gujaf-317	111	29	et	et	PROPN
gujaf-317	111	30	al,2021	al,2021	PROPN
gujaf-317	111	31	)	)	PUNCT
gujaf-317	111	32	.	.	PUNCT
gujaf-317	112	1	in	in	ADP
gujaf-317	112	2	addition	addition	NOUN
gujaf-317	112	3	,	,	PUNCT
gujaf-317	112	4	customers	customer	NOUN
gujaf-317	112	5	express	express	VERB
gujaf-317	112	6	dissatisfaction	dissatisfaction	NOUN
gujaf-317	112	7	with	with	ADP
gujaf-317	112	8	hidden	hide	VERB
gujaf-317	112	9	costs	cost	NOUN
gujaf-317	112	10	associated	associate	VERB
gujaf-317	112	11	with	with	ADP
gujaf-317	112	12	e	e	NOUN
gujaf-317	112	13	-	-	NOUN
gujaf-317	112	14	banking	banking	ADJ
gujaf-317	112	15	features	feature	NOUN
gujaf-317	112	16	like	like	ADP
gujaf-317	112	17	sms	sms	NOUN
gujaf-317	112	18	notifications	notification	NOUN
gujaf-317	112	19	.	.	PUNCT
gujaf-317	113	1	unrelenting	unrelenting	ADJ
gujaf-317	113	2	and	and	CCONJ
gujaf-317	113	3	unregulated	unregulated	ADJ
gujaf-317	113	4	costs	cost	NOUN
gujaf-317	113	5	from	from	ADP
gujaf-317	113	6	banks	bank	NOUN
gujaf-317	113	7	have	have	AUX
gujaf-317	113	8	deterred	deter	VERB
gujaf-317	113	9	customers	customer	NOUN
gujaf-317	113	10	and	and	CCONJ
gujaf-317	113	11	made	make	VERB
gujaf-317	113	12	it	it	PRON
gujaf-317	113	13	harder	hard	ADJ
gujaf-317	113	14	for	for	ADP
gujaf-317	113	15	mailto:kolawolekayode@yahoo.com	mailto:kolawolekayode@yahoo.com	PROPN
gujaf-317	113	16	https://doi.org/10.57233/gujaf.v5i2.01	https://doi.org/10.57233/gujaf.v5i2.01	PROPN
gujaf-317	113	17	gusau	gusau	PROPN
gujaf-317	113	18	journal	journal	PROPN
gujaf-317	113	19	of	of	ADP
gujaf-317	113	20	accounting	accounting	NOUN
gujaf-317	113	21	and	and	CCONJ
gujaf-317	113	22	finance	finance	NOUN
gujaf-317	113	23	,	,	PUNCT
gujaf-317	113	24	vol	vol	NOUN
gujaf-317	113	25	.	.	PROPN
gujaf-317	113	26	5	5	NUM
gujaf-317	113	27	,	,	PUNCT
gujaf-317	113	28	issue	issue	NOUN
gujaf-317	113	29	2	2	NUM
gujaf-317	113	30	,	,	PUNCT
gujaf-317	113	31	october	october	PROPN
gujaf-317	113	32	,	,	PUNCT
gujaf-317	113	33	2024	2024	NUM
gujaf-317	113	34	223	223	NUM
gujaf-317	113	35	them	they	PRON
gujaf-317	113	36	to	to	PART
gujaf-317	113	37	willingly	willingly	ADV
gujaf-317	113	38	utilize	utilize	VERB
gujaf-317	113	39	other	other	ADJ
gujaf-317	113	40	channels	channel	NOUN
gujaf-317	113	41	.	.	PUNCT
gujaf-317	114	1	because	because	SCONJ
gujaf-317	114	2	one	one	NUM
gujaf-317	114	3	kobo	kobo	NOUN
gujaf-317	114	4	today	today	NOUN
gujaf-317	114	5	could	could	AUX
gujaf-317	114	6	be	be	AUX
gujaf-317	114	7	worth	worth	ADJ
gujaf-317	114	8	billions	billion	NOUN
gujaf-317	114	9	in	in	ADP
gujaf-317	114	10	the	the	DET
gujaf-317	114	11	future	future	NOUN
gujaf-317	114	12	,	,	PUNCT
gujaf-317	114	13	it	it	PRON
gujaf-317	114	14	is	be	AUX
gujaf-317	114	15	particularly	particularly	ADV
gujaf-317	114	16	disheartening	dishearten	VERB
gujaf-317	114	17	when	when	SCONJ
gujaf-317	114	18	both	both	CCONJ
gujaf-317	114	19	the	the	DET
gujaf-317	114	20	paying	pay	VERB
gujaf-317	114	21	bank	bank	NOUN
gujaf-317	114	22	and	and	CCONJ
gujaf-317	114	23	the	the	DET
gujaf-317	114	24	receiving	receive	VERB
gujaf-317	114	25	bank	bank	NOUN
gujaf-317	114	26	impose	impose	VERB
gujaf-317	114	27	charges	charge	NOUN
gujaf-317	114	28	on	on	ADP
gujaf-317	114	29	a	a	DET
gujaf-317	114	30	customer	customer	NOUN
gujaf-317	114	31	for	for	ADP
gujaf-317	114	32	the	the	DET
gujaf-317	114	33	same	same	ADJ
gujaf-317	114	34	transaction	transaction	NOUN
gujaf-317	114	35	.	.	PUNCT
gujaf-317	115	1	as	as	ADP
gujaf-317	115	2	a	a	DET
gujaf-317	115	3	result	result	NOUN
gujaf-317	115	4	,	,	PUNCT
gujaf-317	115	5	customers	customer	NOUN
gujaf-317	115	6	tend	tend	VERB
gujaf-317	115	7	to	to	PART
gujaf-317	115	8	favor	favor	VERB
gujaf-317	115	9	cash	cash	NOUN
gujaf-317	115	10	transactions	transaction	NOUN
gujaf-317	115	11	.	.	PUNCT
gujaf-317	116	1	therefore	therefore	ADV
gujaf-317	116	2	,	,	PUNCT
gujaf-317	116	3	bank	bank	NOUN
gujaf-317	116	4	financial	financial	ADJ
gujaf-317	116	5	performance	performance	NOUN
gujaf-317	116	6	has	have	AUX
gujaf-317	116	7	decreased	decrease	VERB
gujaf-317	116	8	as	as	ADP
gujaf-317	116	9	a	a	DET
gujaf-317	116	10	result	result	NOUN
gujaf-317	116	11	of	of	ADP
gujaf-317	116	12	this	this	PRON
gujaf-317	116	13	(	(	PUNCT
gujaf-317	116	14	joseph	joseph	PROPN
gujaf-317	116	15	et	et	PROPN
gujaf-317	116	16	al	al	PROPN
gujaf-317	116	17	.	.	PROPN
gujaf-317	116	18	,	,	PUNCT
gujaf-317	116	19	2021	2021	NUM
gujaf-317	116	20	)	)	PUNCT
gujaf-317	116	21	.	.	PUNCT
gujaf-317	117	1	a	a	DET
gujaf-317	117	2	surge	surge	NOUN
gujaf-317	117	3	in	in	ADP
gujaf-317	117	4	fraudulent	fraudulent	ADJ
gujaf-317	117	5	activities	activity	NOUN
gujaf-317	117	6	targeting	target	VERB
gujaf-317	117	7	nigerian	nigerian	ADJ
gujaf-317	117	8	banks	bank	NOUN
gujaf-317	117	9	is	be	AUX
gujaf-317	117	10	raising	raise	VERB
gujaf-317	117	11	serious	serious	ADJ
gujaf-317	117	12	concerns	concern	NOUN
gujaf-317	117	13	.	.	PUNCT
gujaf-317	118	1	hackers	hacker	NOUN
gujaf-317	118	2	are	be	AUX
gujaf-317	118	3	stealing	steal	VERB
gujaf-317	118	4	data	datum	NOUN
gujaf-317	118	5	and	and	CCONJ
gujaf-317	118	6	using	use	VERB
gujaf-317	118	7	it	it	PRON
gujaf-317	118	8	to	to	PART
gujaf-317	118	9	threaten	threaten	VERB
gujaf-317	118	10	individuals	individual	NOUN
gujaf-317	118	11	,	,	PUNCT
gujaf-317	118	12	while	while	SCONJ
gujaf-317	118	13	others	other	NOUN
gujaf-317	118	14	are	be	AUX
gujaf-317	118	15	tricked	trick	VERB
gujaf-317	118	16	into	into	ADP
gujaf-317	118	17	revealing	reveal	VERB
gujaf-317	118	18	confidential	confidential	ADJ
gujaf-317	118	19	information	information	NOUN
gujaf-317	118	20	under	under	ADP
gujaf-317	118	21	the	the	DET
gujaf-317	118	22	guise	guise	NOUN
gujaf-317	118	23	of	of	ADP
gujaf-317	118	24	bank	bank	NOUN
gujaf-317	118	25	upgrades	upgrade	NOUN
gujaf-317	118	26	(	(	PUNCT
gujaf-317	118	27	adedeji	adedeji	NOUN
gujaf-317	118	28	&	&	CCONJ
gujaf-317	118	29	adedokun	adedokun	NOUN
gujaf-317	118	30	2020	2020	NUM
gujaf-317	118	31	)	)	PUNCT
gujaf-317	118	32	.	.	PUNCT
gujaf-317	119	1	data	datum	NOUN
gujaf-317	119	2	insecurity	insecurity	NOUN
gujaf-317	119	3	,	,	PUNCT
gujaf-317	119	4	whether	whether	SCONJ
gujaf-317	119	5	resulting	result	VERB
gujaf-317	119	6	from	from	ADP
gujaf-317	119	7	negligence	negligence	NOUN
gujaf-317	119	8	or	or	CCONJ
gujaf-317	119	9	cyber	cyber	NOUN
gujaf-317	119	10	intrusion	intrusion	NOUN
gujaf-317	119	11	,	,	PUNCT
gujaf-317	119	12	has	have	AUX
gujaf-317	119	13	wreaked	wreak	VERB
gujaf-317	119	14	havoc	havoc	NOUN
gujaf-317	119	15	on	on	ADP
gujaf-317	119	16	numerous	numerous	ADJ
gujaf-317	119	17	customers	customer	NOUN
gujaf-317	119	18	,	,	PUNCT
gujaf-317	119	19	leading	lead	VERB
gujaf-317	119	20	to	to	ADP
gujaf-317	119	21	the	the	DET
gujaf-317	119	22	loss	loss	NOUN
gujaf-317	119	23	of	of	ADP
gujaf-317	119	24	all	all	PRON
gujaf-317	119	25	or	or	CCONJ
gujaf-317	119	26	part	part	NOUN
gujaf-317	119	27	of	of	ADP
gujaf-317	119	28	their	their	PRON
gujaf-317	119	29	savings	saving	NOUN
gujaf-317	119	30	due	due	ADP
gujaf-317	119	31	to	to	ADP
gujaf-317	119	32	cyber	cyber	PROPN
gujaf-317	119	33	theft	theft	NOUN
gujaf-317	119	34	.	.	PUNCT
gujaf-317	120	1	statistics	statistic	NOUN
gujaf-317	120	2	indicated	indicate	VERB
gujaf-317	120	3	that	that	SCONJ
gujaf-317	120	4	,	,	PUNCT
gujaf-317	120	5	the	the	DET
gujaf-317	120	6	number	number	NOUN
gujaf-317	120	7	of	of	ADP
gujaf-317	120	8	customers	customer	NOUN
gujaf-317	120	9	affected	affect	VERB
gujaf-317	120	10	by	by	ADP
gujaf-317	120	11	theft	theft	NOUN
gujaf-317	120	12	and	and	CCONJ
gujaf-317	120	13	fraud	fraud	NOUN
gujaf-317	120	14	has	have	AUX
gujaf-317	120	15	surged	surge	VERB
gujaf-317	120	16	exponentially	exponentially	ADV
gujaf-317	120	17	,	,	PUNCT
gujaf-317	120	18	primarily	primarily	ADV
gujaf-317	120	19	due	due	ADP
gujaf-317	120	20	to	to	ADP
gujaf-317	120	21	the	the	DET
gujaf-317	120	22	absence	absence	NOUN
gujaf-317	120	23	of	of	ADP
gujaf-317	120	24	electronic	electronic	ADJ
gujaf-317	120	25	banking	banking	NOUN
gujaf-317	120	26	systems	system	NOUN
gujaf-317	120	27	and	and	CCONJ
gujaf-317	120	28	resistance	resistance	NOUN
gujaf-317	120	29	from	from	ADP
gujaf-317	120	30	some	some	DET
gujaf-317	120	31	customers	customer	NOUN
gujaf-317	120	32	who	who	PRON
gujaf-317	120	33	perceive	perceive	VERB
gujaf-317	120	34	it	it	PRON
gujaf-317	120	35	as	as	ADP
gujaf-317	120	36	a	a	DET
gujaf-317	120	37	way	way	NOUN
gujaf-317	120	38	for	for	SCONJ
gujaf-317	120	39	banks	bank	NOUN
gujaf-317	120	40	to	to	PART
gujaf-317	120	41	charge	charge	VERB
gujaf-317	120	42	more	more	ADJ
gujaf-317	120	43	without	without	ADP
gujaf-317	120	44	offering	offer	VERB
gujaf-317	120	45	substantial	substantial	ADJ
gujaf-317	120	46	services	service	NOUN
gujaf-317	120	47	.	.	PUNCT
gujaf-317	121	1	additionally	additionally	ADV
gujaf-317	121	2	,	,	PUNCT
gujaf-317	121	3	instances	instance	NOUN
gujaf-317	121	4	of	of	ADP
gujaf-317	121	5	data	datum	NOUN
gujaf-317	121	6	insecurity	insecurity	NOUN
gujaf-317	121	7	and	and	CCONJ
gujaf-317	121	8	the	the	DET
gujaf-317	121	9	loss	loss	NOUN
gujaf-317	121	10	of	of	ADP
gujaf-317	121	11	critical	critical	ADJ
gujaf-317	121	12	information	information	NOUN
gujaf-317	121	13	from	from	ADP
gujaf-317	121	14	customer	customer	NOUN
gujaf-317	121	15	databases	database	NOUN
gujaf-317	121	16	occurred	occur	VERB
gujaf-317	121	17	in	in	ADP
gujaf-317	121	18	several	several	ADJ
gujaf-317	121	19	banks	bank	NOUN
gujaf-317	121	20	during	during	ADP
gujaf-317	121	21	this	this	DET
gujaf-317	121	22	period	period	NOUN
gujaf-317	121	23	,	,	PUNCT
gujaf-317	121	24	mainly	mainly	ADV
gujaf-317	121	25	because	because	SCONJ
gujaf-317	121	26	these	these	DET
gujaf-317	121	27	banks	bank	NOUN
gujaf-317	121	28	failed	fail	VERB
gujaf-317	121	29	to	to	PART
gujaf-317	121	30	incorporate	incorporate	VERB
gujaf-317	121	31	the	the	DET
gujaf-317	121	32	newly	newly	ADV
gujaf-317	121	33	adopted	adopt	VERB
gujaf-317	121	34	systems	system	NOUN
gujaf-317	121	35	into	into	ADP
gujaf-317	121	36	their	their	PRON
gujaf-317	121	37	strategic	strategic	ADJ
gujaf-317	121	38	managerial	managerial	ADJ
gujaf-317	121	39	decision	decision	NOUN
gujaf-317	121	40	-	-	PUNCT
gujaf-317	121	41	making	make	VERB
gujaf-317	121	42	processes	process	NOUN
gujaf-317	121	43	.	.	PUNCT
gujaf-317	122	1	instead	instead	ADV
gujaf-317	122	2	,	,	PUNCT
gujaf-317	122	3	they	they	PRON
gujaf-317	122	4	viewed	view	VERB
gujaf-317	122	5	it	it	PRON
gujaf-317	122	6	solely	solely	ADV
gujaf-317	122	7	as	as	ADP
gujaf-317	122	8	a	a	DET
gujaf-317	122	9	means	means	NOUN
gujaf-317	122	10	of	of	ADP
gujaf-317	122	11	enhancing	enhance	VERB
gujaf-317	122	12	customer	customer	NOUN
gujaf-317	122	13	service	service	NOUN
gujaf-317	122	14	rather	rather	ADV
gujaf-317	122	15	than	than	ADP
gujaf-317	122	16	improving	improve	VERB
gujaf-317	122	17	overall	overall	ADJ
gujaf-317	122	18	performance	performance	NOUN
gujaf-317	122	19	(	(	PUNCT
gujaf-317	122	20	adedeji	adedeji	NOUN
gujaf-317	122	21	&	&	CCONJ
gujaf-317	122	22	adedokun	adedokun	NOUN
gujaf-317	122	23	2020	2020	NUM
gujaf-317	122	24	)	)	PUNCT
gujaf-317	122	25	.	.	PUNCT
gujaf-317	123	1	furthermore	furthermore	ADV
gujaf-317	123	2	,	,	PUNCT
gujaf-317	123	3	rural	rural	ADJ
gujaf-317	123	4	households	household	NOUN
gujaf-317	123	5	'	'	PART
gujaf-317	123	6	restricted	restrict	VERB
gujaf-317	123	7	access	access	NOUN
gujaf-317	123	8	to	to	ADP
gujaf-317	123	9	the	the	DET
gujaf-317	123	10	computerized	computerized	ADJ
gujaf-317	123	11	banking	banking	NOUN
gujaf-317	123	12	system	system	NOUN
gujaf-317	123	13	presents	present	VERB
gujaf-317	123	14	a	a	DET
gujaf-317	123	15	barrier	barrier	NOUN
gujaf-317	123	16	because	because	SCONJ
gujaf-317	123	17	nigerian	nigerian	ADJ
gujaf-317	123	18	banks	bank	NOUN
gujaf-317	123	19	are	be	AUX
gujaf-317	123	20	rarely	rarely	ADV
gujaf-317	123	21	situated	situate	VERB
gujaf-317	123	22	in	in	ADP
gujaf-317	123	23	rural	rural	ADJ
gujaf-317	123	24	communities	community	NOUN
gujaf-317	123	25	,	,	PUNCT
gujaf-317	123	26	thereby	thereby	ADV
gujaf-317	123	27	denying	deny	VERB
gujaf-317	123	28	the	the	DET
gujaf-317	123	29	dwellers	dweller	NOUN
gujaf-317	123	30	of	of	ADP
gujaf-317	123	31	rural	rural	ADJ
gujaf-317	123	32	community	community	NOUN
gujaf-317	123	33	access	access	NOUN
gujaf-317	123	34	to	to	ADP
gujaf-317	123	35	electronic	electronic	ADJ
gujaf-317	123	36	banking	banking	NOUN
gujaf-317	123	37	,	,	PUNCT
gujaf-317	123	38	which	which	PRON
gujaf-317	123	39	impacts	impact	VERB
gujaf-317	123	40	the	the	DET
gujaf-317	123	41	banks	bank	NOUN
gujaf-317	123	42	'	'	PART
gujaf-317	123	43	operating	operating	NOUN
gujaf-317	123	44	efficiency	efficiency	NOUN
gujaf-317	123	45	(	(	PUNCT
gujaf-317	123	46	joseph	joseph	PROPN
gujaf-317	123	47	et	et	PROPN
gujaf-317	123	48	al	al	PROPN
gujaf-317	123	49	.	.	PROPN
gujaf-317	123	50	,	,	PUNCT
gujaf-317	123	51	2021	2021	NUM
gujaf-317	123	52	)	)	PUNCT
gujaf-317	123	53	.	.	PUNCT
gujaf-317	124	1	successful	successful	ADJ
gujaf-317	124	2	e	e	NOUN
gujaf-317	124	3	-	-	NOUN
gujaf-317	124	4	payments	payment	NOUN
gujaf-317	124	5	systems	system	NOUN
gujaf-317	124	6	have	have	AUX
gujaf-317	124	7	also	also	ADV
gujaf-317	124	8	been	be	AUX
gujaf-317	124	9	seriously	seriously	ADV
gujaf-317	124	10	threatened	threaten	VERB
gujaf-317	124	11	by	by	ADP
gujaf-317	124	12	unfavorable	unfavorable	ADJ
gujaf-317	124	13	networking	networking	NOUN
gujaf-317	124	14	conditions	condition	NOUN
gujaf-317	124	15	.	.	PUNCT
gujaf-317	125	1	businessmen	businessman	NOUN
gujaf-317	125	2	now	now	ADV
gujaf-317	125	3	prefer	prefer	VERB
gujaf-317	125	4	cash	cash	NOUN
gujaf-317	125	5	transactions	transaction	NOUN
gujaf-317	125	6	over	over	ADP
gujaf-317	125	7	electronic	electronic	ADJ
gujaf-317	125	8	payments	payment	NOUN
gujaf-317	125	9	because	because	SCONJ
gujaf-317	125	10	the	the	DET
gujaf-317	125	11	latter	latter	ADJ
gujaf-317	125	12	do	do	AUX
gujaf-317	125	13	not	not	PART
gujaf-317	125	14	immediately	immediately	ADV
gujaf-317	125	15	appear	appear	VERB
gujaf-317	125	16	in	in	ADP
gujaf-317	125	17	their	their	PRON
gujaf-317	125	18	accounts	account	NOUN
gujaf-317	125	19	and	and	CCONJ
gujaf-317	125	20	so	so	ADV
gujaf-317	125	21	do	do	AUX
gujaf-317	125	22	not	not	PART
gujaf-317	125	23	adhere	adhere	VERB
gujaf-317	125	24	to	to	ADP
gujaf-317	125	25	the	the	DET
gujaf-317	125	26	cash	cash	NOUN
gujaf-317	125	27	-	-	PUNCT
gujaf-317	125	28	and	and	CCONJ
gujaf-317	125	29	-	-	PUNCT
gujaf-317	125	30	carry	carry	VERB
gujaf-317	125	31	business	business	NOUN
gujaf-317	125	32	model	model	NOUN
gujaf-317	125	33	,	,	PUNCT
gujaf-317	125	34	which	which	PRON
gujaf-317	125	35	has	have	AUX
gujaf-317	125	36	exposed	expose	VERB
gujaf-317	125	37	customers	customer	NOUN
gujaf-317	125	38	to	to	ADP
gujaf-317	125	39	serious	serious	ADJ
gujaf-317	125	40	risks	risk	NOUN
gujaf-317	125	41	such	such	ADJ
gujaf-317	125	42	as	as	ADP
gujaf-317	125	43	armed	armed	ADJ
gujaf-317	125	44	robbery	robbery	NOUN
gujaf-317	125	45	(	(	PUNCT
gujaf-317	125	46	joseph	joseph	PROPN
gujaf-317	125	47	et	et	PROPN
gujaf-317	125	48	al	al	PROPN
gujaf-317	125	49	.	.	PROPN
gujaf-317	125	50	,	,	PUNCT
gujaf-317	125	51	2021	2021	NUM
gujaf-317	125	52	)	)	PUNCT
gujaf-317	125	53	.	.	PUNCT
gujaf-317	126	1	since	since	SCONJ
gujaf-317	126	2	scammers	scammer	NOUN
gujaf-317	126	3	have	have	AUX
gujaf-317	126	4	taken	take	VERB
gujaf-317	126	5	advantage	advantage	NOUN
gujaf-317	126	6	of	of	ADP
gujaf-317	126	7	the	the	DET
gujaf-317	126	8	nation	nation	NOUN
gujaf-317	126	9	's	's	PART
gujaf-317	126	10	internet	internet	NOUN
gujaf-317	126	11	infrastructure	infrastructure	NOUN
gujaf-317	126	12	,	,	PUNCT
gujaf-317	126	13	legitimate	legitimate	ADJ
gujaf-317	126	14	international	international	ADJ
gujaf-317	126	15	and	and	CCONJ
gujaf-317	126	16	domestic	domestic	ADJ
gujaf-317	126	17	financial	financial	ADJ
gujaf-317	126	18	transactions	transaction	NOUN
gujaf-317	126	19	are	be	AUX
gujaf-317	126	20	less	less	ADV
gujaf-317	126	21	likely	likely	ADJ
gujaf-317	126	22	to	to	PART
gujaf-317	126	23	take	take	VERB
gujaf-317	126	24	place	place	NOUN
gujaf-317	126	25	there	there	ADV
gujaf-317	126	26	.	.	PUNCT
gujaf-317	127	1	there	there	PRON
gujaf-317	127	2	is	be	VERB
gujaf-317	127	3	already	already	ADV
gujaf-317	127	4	a	a	DET
gujaf-317	127	5	natural	natural	ADJ
gujaf-317	127	6	skepticism	skepticism	NOUN
gujaf-317	127	7	about	about	ADP
gujaf-317	127	8	utilizing	utilize	VERB
gujaf-317	127	9	internet	internet	NOUN
gujaf-317	127	10	banking	banking	NOUN
gujaf-317	127	11	services	service	NOUN
gujaf-317	127	12	in	in	ADP
gujaf-317	127	13	nigeria	nigeria	PROPN
gujaf-317	127	14	,	,	PUNCT
gujaf-317	127	15	and	and	CCONJ
gujaf-317	127	16	a	a	DET
gujaf-317	127	17	growing	grow	VERB
gujaf-317	127	18	body	body	NOUN
gujaf-317	127	19	of	of	ADP
gujaf-317	127	20	evidence	evidence	NOUN
gujaf-317	127	21	indicates	indicate	VERB
gujaf-317	127	22	that	that	SCONJ
gujaf-317	127	23	dishonest	dishonest	ADJ
gujaf-317	127	24	nigerians	nigerians	PROPN
gujaf-317	127	25	use	use	VERB
gujaf-317	127	26	fake	fake	ADJ
gujaf-317	127	27	websites	website	NOUN
gujaf-317	127	28	to	to	PART
gujaf-317	127	29	steal	steal	VERB
gujaf-317	127	30	money	money	NOUN
gujaf-317	127	31	from	from	ADP
gujaf-317	127	32	unwary	unwary	ADJ
gujaf-317	127	33	victims	victim	NOUN
gujaf-317	127	34	worldwide	worldwide	ADV
gujaf-317	127	35	(	(	PUNCT
gujaf-317	127	36	victory	victory	NOUN
gujaf-317	127	37	et	et	PROPN
gujaf-317	127	38	al	al	PROPN
gujaf-317	127	39	,	,	PUNCT
gujaf-317	127	40	2022	2022	NUM
gujaf-317	127	41	)	)	PUNCT
gujaf-317	127	42	.	.	PUNCT
gujaf-317	128	1	hence	hence	ADV
gujaf-317	128	2	,	,	PUNCT
gujaf-317	128	3	this	this	DET
gujaf-317	128	4	research	research	NOUN
gujaf-317	128	5	explored	explore	VERB
gujaf-317	128	6	the	the	DET
gujaf-317	128	7	relationship	relationship	NOUN
gujaf-317	128	8	between	between	ADP
gujaf-317	128	9	electronic	electronic	ADJ
gujaf-317	128	10	banking	banking	NOUN
gujaf-317	128	11	and	and	CCONJ
gujaf-317	128	12	the	the	DET
gujaf-317	128	13	performance	performance	NOUN
gujaf-317	128	14	of	of	ADP
gujaf-317	128	15	deposit	deposit	NOUN
gujaf-317	128	16	-	-	PUNCT
gujaf-317	128	17	money	money	NOUN
gujaf-317	128	18	banks	bank	NOUN
gujaf-317	128	19	in	in	ADP
gujaf-317	128	20	nigeria	nigeria	PROPN
gujaf-317	128	21	.	.	PUNCT
gujaf-317	129	1	the	the	DET
gujaf-317	129	2	next	next	ADJ
gujaf-317	129	3	section	section	NOUN
gujaf-317	129	4	will	will	AUX
gujaf-317	129	5	be	be	AUX
gujaf-317	129	6	literature	literature	NOUN
gujaf-317	129	7	while	while	SCONJ
gujaf-317	129	8	the	the	DET
gujaf-317	129	9	third	third	ADJ
gujaf-317	129	10	section	section	NOUN
gujaf-317	129	11	will	will	AUX
gujaf-317	129	12	be	be	AUX
gujaf-317	129	13	methodology	methodology	NOUN
gujaf-317	129	14	.	.	PUNCT
gujaf-317	130	1	this	this	PRON
gujaf-317	130	2	will	will	AUX
gujaf-317	130	3	be	be	AUX
gujaf-317	130	4	followed	follow	VERB
gujaf-317	130	5	with	with	ADP
gujaf-317	130	6	data	datum	NOUN
gujaf-317	130	7	analysis	analysis	NOUN
gujaf-317	130	8	and	and	CCONJ
gujaf-317	130	9	interpretation	interpretation	NOUN
gujaf-317	130	10	.	.	PUNCT
gujaf-317	131	1	finally	finally	ADV
gujaf-317	131	2	,	,	PUNCT
gujaf-317	131	3	the	the	DET
gujaf-317	131	4	last	last	ADJ
gujaf-317	131	5	section	section	NOUN
gujaf-317	131	6	will	will	AUX
gujaf-317	131	7	be	be	AUX
gujaf-317	131	8	conclusion	conclusion	NOUN
gujaf-317	131	9	and	and	CCONJ
gujaf-317	131	10	recommendations	recommendation	NOUN
gujaf-317	131	11	.	.	PUNCT
gujaf-317	132	1	2.0	2.0	NUM
gujaf-317	132	2	literature	literature	NOUN
gujaf-317	132	3	review	review	VERB
gujaf-317	132	4	electronic	electronic	ADJ
gujaf-317	132	5	banking	banking	NOUN
gujaf-317	132	6	the	the	DET
gujaf-317	132	7	concept	concept	NOUN
gujaf-317	132	8	electronic	electronic	ADJ
gujaf-317	132	9	banking	banking	NOUN
gujaf-317	132	10	(	(	PUNCT
gujaf-317	132	11	e	e	NOUN
gujaf-317	132	12	-	-	NOUN
gujaf-317	132	13	banking	banking	NOUN
gujaf-317	132	14	)	)	PUNCT
gujaf-317	132	15	is	be	AUX
gujaf-317	132	16	complex	complex	ADJ
gujaf-317	132	17	to	to	PART
gujaf-317	132	18	define	define	VERB
gujaf-317	132	19	as	as	SCONJ
gujaf-317	132	20	it	it	PRON
gujaf-317	132	21	may	may	AUX
gujaf-317	132	22	be	be	AUX
gujaf-317	132	23	interpreted	interpret	VERB
gujaf-317	132	24	differently	differently	ADV
gujaf-317	132	25	from	from	ADP
gujaf-317	132	26	different	different	ADJ
gujaf-317	132	27	views	view	NOUN
gujaf-317	132	28	(	(	PUNCT
gujaf-317	132	29	nwakoby	nwakoby	X
gujaf-317	132	30	et	et	PROPN
gujaf-317	132	31	al	al	PROPN
gujaf-317	132	32	,	,	PUNCT
gujaf-317	132	33	2020	2020	NUM
gujaf-317	132	34	)	)	PUNCT
gujaf-317	132	35	.	.	PUNCT
gujaf-317	133	1	the	the	DET
gujaf-317	133	2	complexity	complexity	NOUN
gujaf-317	133	3	of	of	ADP
gujaf-317	133	4	being	be	AUX
gujaf-317	133	5	precisely	precisely	ADV
gujaf-317	133	6	specified	specify	VERB
gujaf-317	133	7	in	in	ADP
gujaf-317	133	8	the	the	DET
gujaf-317	133	9	literature	literature	NOUN
gujaf-317	133	10	grows	grow	VERB
gujaf-317	133	11	due	due	ADJ
gujaf-317	133	12	to	to	ADP
gujaf-317	133	13	the	the	DET
gujaf-317	133	14	adaptability	adaptability	NOUN
gujaf-317	133	15	of	of	ADP
gujaf-317	133	16	electronic	electronic	ADJ
gujaf-317	133	17	banking	banking	NOUN
gujaf-317	133	18	as	as	ADP
gujaf-317	133	19	a	a	DET
gujaf-317	133	20	multichannel	multichannel	ADJ
gujaf-317	133	21	gusau	gusau	ADJ
gujaf-317	133	22	journal	journal	NOUN
gujaf-317	133	23	of	of	ADP
gujaf-317	133	24	accounting	accounting	NOUN
gujaf-317	133	25	and	and	CCONJ
gujaf-317	133	26	finance	finance	NOUN
gujaf-317	133	27	,	,	PUNCT
gujaf-317	133	28	vol	vol	NOUN
gujaf-317	133	29	.	.	PROPN
gujaf-317	133	30	5	5	NUM
gujaf-317	133	31	,	,	PUNCT
gujaf-317	133	32	issue	issue	NOUN
gujaf-317	133	33	2	2	NUM
gujaf-317	133	34	,	,	PUNCT
gujaf-317	133	35	october	october	PROPN
gujaf-317	133	36	,	,	PUNCT
gujaf-317	133	37	2024	2024	NUM
gujaf-317	133	38	224	224	NUM
gujaf-317	133	39	distribution	distribution	NOUN
gujaf-317	133	40	method	method	NOUN
gujaf-317	133	41	(	(	PUNCT
gujaf-317	133	42	okolie	okolie	PROPN
gujaf-317	133	43	&	&	CCONJ
gujaf-317	133	44	eze	eze	PROPN
gujaf-317	133	45	,	,	PUNCT
gujaf-317	133	46	2023	2023	NUM
gujaf-317	133	47	)	)	PUNCT
gujaf-317	133	48	.	.	PUNCT
gujaf-317	134	1	the	the	DET
gujaf-317	134	2	term	term	NOUN
gujaf-317	134	3	"	"	PUNCT
gujaf-317	134	4	electronic	electronic	ADJ
gujaf-317	134	5	banking	banking	NOUN
gujaf-317	134	6	"	"	PUNCT
gujaf-317	134	7	is	be	AUX
gujaf-317	134	8	technically	technically	ADV
gujaf-317	134	9	difficult	difficult	ADJ
gujaf-317	134	10	to	to	PART
gujaf-317	134	11	define	define	VERB
gujaf-317	134	12	because	because	SCONJ
gujaf-317	134	13	attempts	attempt	NOUN
gujaf-317	134	14	to	to	PART
gujaf-317	134	15	define	define	VERB
gujaf-317	134	16	it	it	PRON
gujaf-317	134	17	have	have	AUX
gujaf-317	134	18	led	lead	VERB
gujaf-317	134	19	to	to	ADP
gujaf-317	134	20	a	a	DET
gujaf-317	134	21	variety	variety	NOUN
gujaf-317	134	22	of	of	ADP
gujaf-317	134	23	interpretations	interpretation	NOUN
gujaf-317	134	24	.	.	PUNCT
gujaf-317	135	1	perry	perry	PROPN
gujaf-317	135	2	-	-	PUNCT
gujaf-317	135	3	quartey	quartey	PROPN
gujaf-317	135	4	(	(	PUNCT
gujaf-317	135	5	2018	2018	NUM
gujaf-317	135	6	)	)	PUNCT
gujaf-317	135	7	asserted	assert	VERB
gujaf-317	135	8	that	that	SCONJ
gujaf-317	135	9	different	different	ADJ
gujaf-317	135	10	researchers	researcher	NOUN
gujaf-317	135	11	have	have	AUX
gujaf-317	135	12	defined	define	VERB
gujaf-317	135	13	electronic	electronic	ADJ
gujaf-317	135	14	banking	banking	NOUN
gujaf-317	135	15	in	in	ADP
gujaf-317	135	16	a	a	DET
gujaf-317	135	17	variety	variety	NOUN
gujaf-317	135	18	of	of	ADP
gujaf-317	135	19	ways	way	NOUN
gujaf-317	135	20	,	,	PUNCT
gujaf-317	135	21	primarily	primarily	ADV
gujaf-317	135	22	because	because	SCONJ
gujaf-317	135	23	it	it	PRON
gujaf-317	135	24	refers	refer	VERB
gujaf-317	135	25	to	to	ADP
gujaf-317	135	26	a	a	DET
gujaf-317	135	27	number	number	NOUN
gujaf-317	135	28	of	of	ADP
gujaf-317	135	29	channels	channel	NOUN
gujaf-317	135	30	that	that	PRON
gujaf-317	135	31	allow	allow	VERB
gujaf-317	135	32	customers	customer	NOUN
gujaf-317	135	33	to	to	PART
gujaf-317	135	34	conduct	conduct	VERB
gujaf-317	135	35	transactions	transaction	NOUN
gujaf-317	135	36	and	and	CCONJ
gujaf-317	135	37	make	make	VERB
gujaf-317	135	38	enquiries	enquiry	NOUN
gujaf-317	135	39	via	via	ADP
gujaf-317	135	40	telephone	telephone	NOUN
gujaf-317	135	41	,	,	PUNCT
gujaf-317	135	42	digital	digital	ADJ
gujaf-317	135	43	television	television	NOUN
gujaf-317	135	44	,	,	PUNCT
gujaf-317	135	45	computer	computer	NOUN
gujaf-317	135	46	,	,	PUNCT
gujaf-317	135	47	or	or	CCONJ
gujaf-317	135	48	mobile	mobile	ADJ
gujaf-317	135	49	device	device	NOUN
gujaf-317	135	50	(	(	PUNCT
gujaf-317	135	51	odumusor	odumusor	NOUN
gujaf-317	135	52	&	&	CCONJ
gujaf-317	135	53	ewa	ewa	PROPN
gujaf-317	135	54	,	,	PUNCT
gujaf-317	135	55	2022	2022	NUM
gujaf-317	135	56	)	)	PUNCT
gujaf-317	135	57	.	.	PUNCT
gujaf-317	136	1	regulatory	regulatory	ADJ
gujaf-317	136	2	reform	reform	NOUN
gujaf-317	136	3	,	,	PUNCT
gujaf-317	136	4	intensified	intensify	VERB
gujaf-317	136	5	competition	competition	NOUN
gujaf-317	136	6	,	,	PUNCT
gujaf-317	136	7	rising	rise	VERB
gujaf-317	136	8	costs	cost	NOUN
gujaf-317	136	9	for	for	ADP
gujaf-317	136	10	new	new	ADJ
gujaf-317	136	11	product	product	NOUN
gujaf-317	136	12	development	development	NOUN
gujaf-317	136	13	,	,	PUNCT
gujaf-317	136	14	and	and	CCONJ
gujaf-317	136	15	swift	swift	ADJ
gujaf-317	136	16	technological	technological	ADJ
gujaf-317	136	17	advancements	advancement	NOUN
gujaf-317	136	18	are	be	AUX
gujaf-317	136	19	some	some	PRON
gujaf-317	136	20	of	of	ADP
gujaf-317	136	21	the	the	DET
gujaf-317	136	22	major	major	ADJ
gujaf-317	136	23	changes	change	NOUN
gujaf-317	136	24	that	that	PRON
gujaf-317	136	25	electronic	electronic	ADJ
gujaf-317	136	26	banking	banking	NOUN
gujaf-317	136	27	has	have	AUX
gujaf-317	136	28	brought	bring	VERB
gujaf-317	136	29	about	about	ADP
gujaf-317	136	30	in	in	ADP
gujaf-317	136	31	the	the	DET
gujaf-317	136	32	financial	financial	ADJ
gujaf-317	136	33	sector	sector	NOUN
gujaf-317	136	34	(	(	PUNCT
gujaf-317	136	35	demaki	demaki	NOUN
gujaf-317	136	36	,	,	PUNCT
gujaf-317	136	37	eromafuru	eromafuru	PROPN
gujaf-317	136	38	&	&	CCONJ
gujaf-317	136	39	imasuen	imasuen	NOUN
gujaf-317	136	40	,	,	PUNCT
gujaf-317	136	41	2021	2021	NUM
gujaf-317	136	42	)	)	PUNCT
gujaf-317	136	43	.	.	PUNCT
gujaf-317	137	1	additionally	additionally	ADV
gujaf-317	137	2	,	,	PUNCT
gujaf-317	137	3	the	the	DET
gujaf-317	137	4	advent	advent	NOUN
gujaf-317	137	5	of	of	ADP
gujaf-317	137	6	internet	internet	NOUN
gujaf-317	137	7	banking	banking	NOUN
gujaf-317	137	8	has	have	AUX
gujaf-317	137	9	created	create	VERB
gujaf-317	137	10	convenient	convenient	ADJ
gujaf-317	137	11	banking	banking	NOUN
gujaf-317	137	12	channels	channel	NOUN
gujaf-317	137	13	,	,	PUNCT
gujaf-317	137	14	reducing	reduce	VERB
gujaf-317	137	15	the	the	DET
gujaf-317	137	16	problems	problem	NOUN
gujaf-317	137	17	associated	associate	VERB
gujaf-317	137	18	with	with	ADP
gujaf-317	137	19	traditional	traditional	ADJ
gujaf-317	137	20	banking	banking	NOUN
gujaf-317	137	21	,	,	PUNCT
gujaf-317	137	22	including	include	VERB
gujaf-317	137	23	administrative	administrative	ADJ
gujaf-317	137	24	costs	cost	NOUN
gujaf-317	137	25	and	and	CCONJ
gujaf-317	137	26	client	client	NOUN
gujaf-317	137	27	lines	line	NOUN
gujaf-317	137	28	in	in	ADP
gujaf-317	137	29	banking	banking	NOUN
gujaf-317	137	30	halls	hall	NOUN
gujaf-317	137	31	(	(	PUNCT
gujaf-317	137	32	perryquartey	perryquartey	NOUN
gujaf-317	137	33	2018	2018	NUM
gujaf-317	137	34	;	;	PUNCT
gujaf-317	137	35	harelimana	harelimana	PROPN
gujaf-317	137	36	2018	2018	NUM
gujaf-317	137	37	)	)	PUNCT
gujaf-317	137	38	.	.	PUNCT
gujaf-317	138	1	the	the	DET
gujaf-317	138	2	implementation	implementation	NOUN
gujaf-317	138	3	of	of	ADP
gujaf-317	138	4	electronic	electronic	ADJ
gujaf-317	138	5	banking	banking	NOUN
gujaf-317	138	6	has	have	AUX
gujaf-317	138	7	resulted	result	VERB
gujaf-317	138	8	in	in	ADP
gujaf-317	138	9	the	the	DET
gujaf-317	138	10	gradual	gradual	ADJ
gujaf-317	138	11	phase	phase	NOUN
gujaf-317	138	12	-	-	PUNCT
gujaf-317	138	13	out	out	NOUN
gujaf-317	138	14	of	of	ADP
gujaf-317	138	15	traditional	traditional	ADJ
gujaf-317	138	16	banking	banking	NOUN
gujaf-317	138	17	methods	method	NOUN
gujaf-317	138	18	like	like	ADP
gujaf-317	138	19	cash	cash	NOUN
gujaf-317	138	20	payments	payment	NOUN
gujaf-317	138	21	,	,	PUNCT
gujaf-317	138	22	checks	check	NOUN
gujaf-317	138	23	,	,	PUNCT
gujaf-317	138	24	and	and	CCONJ
gujaf-317	138	25	payment	payment	NOUN
gujaf-317	138	26	orders	order	NOUN
gujaf-317	138	27	,	,	PUNCT
gujaf-317	138	28	which	which	PRON
gujaf-317	138	29	have	have	AUX
gujaf-317	138	30	always	always	ADV
gujaf-317	138	31	been	be	AUX
gujaf-317	138	32	time	time	NOUN
gujaf-317	138	33	-	-	PUNCT
gujaf-317	138	34	consuming	consume	VERB
gujaf-317	138	35	.	.	PUNCT
gujaf-317	139	1	this	this	PRON
gujaf-317	139	2	has	have	AUX
gujaf-317	139	3	improved	improve	VERB
gujaf-317	139	4	the	the	DET
gujaf-317	139	5	efficiency	efficiency	NOUN
gujaf-317	139	6	of	of	ADP
gujaf-317	139	7	banking	banking	NOUN
gujaf-317	139	8	operations	operation	NOUN
gujaf-317	139	9	,	,	PUNCT
gujaf-317	139	10	making	make	VERB
gujaf-317	139	11	electronic	electronic	ADJ
gujaf-317	139	12	banking	banking	NOUN
gujaf-317	139	13	a	a	DET
gujaf-317	139	14	crucial	crucial	ADJ
gujaf-317	139	15	component	component	NOUN
gujaf-317	139	16	of	of	ADP
gujaf-317	139	17	the	the	DET
gujaf-317	139	18	banking	banking	NOUN
gujaf-317	139	19	sector	sector	NOUN
gujaf-317	139	20	and	and	CCONJ
gujaf-317	139	21	boosting	boost	VERB
gujaf-317	139	22	bank	bank	NOUN
gujaf-317	139	23	profitability	profitability	NOUN
gujaf-317	139	24	(	(	PUNCT
gujaf-317	139	25	harelimana	harelimana	PROPN
gujaf-317	139	26	,	,	PUNCT
gujaf-317	139	27	2018	2018	NUM
gujaf-317	139	28	)	)	PUNCT
gujaf-317	139	29	.	.	PUNCT
gujaf-317	140	1	nonetheless	nonetheless	ADV
gujaf-317	140	2	,	,	PUNCT
gujaf-317	140	3	in	in	ADP
gujaf-317	140	4	the	the	DET
gujaf-317	140	5	instance	instance	NOUN
gujaf-317	140	6	of	of	ADP
gujaf-317	140	7	nigeria	nigeria	PROPN
gujaf-317	140	8	,	,	PUNCT
gujaf-317	140	9	all	all	DET
gujaf-317	140	10	nigerian	nigerian	ADJ
gujaf-317	140	11	banks	bank	NOUN
gujaf-317	140	12	have	have	AUX
gujaf-317	140	13	embraced	embrace	VERB
gujaf-317	140	14	electronic	electronic	ADJ
gujaf-317	140	15	banking	banking	NOUN
gujaf-317	140	16	from	from	ADP
gujaf-317	140	17	its	its	PRON
gujaf-317	140	18	introduction	introduction	NOUN
gujaf-317	140	19	by	by	ADP
gujaf-317	140	20	societe	societe	ADJ
gujaf-317	140	21	generale	generale	PROPN
gujaf-317	140	22	bank	bank	PROPN
gujaf-317	140	23	of	of	ADP
gujaf-317	140	24	nigeria	nigeria	PROPN
gujaf-317	140	25	(	(	PUNCT
gujaf-317	140	26	sgbn	sgbn	NOUN
gujaf-317	140	27	)	)	PUNCT
gujaf-317	140	28	,	,	PUNCT
gujaf-317	140	29	which	which	PRON
gujaf-317	140	30	is	be	AUX
gujaf-317	140	31	currently	currently	ADV
gujaf-317	140	32	recognized	recognize	VERB
gujaf-317	140	33	as	as	ADP
gujaf-317	140	34	heritage	heritage	PROPN
gujaf-317	140	35	bank	bank	PROPN
gujaf-317	140	36	plc	plc	PROPN
gujaf-317	140	37	.	.	PROPN
gujaf-317	140	38	,	,	PUNCT
gujaf-317	140	39	in	in	ADP
gujaf-317	140	40	1986	1986	NUM
gujaf-317	140	41	,	,	PUNCT
gujaf-317	140	42	despite	despite	SCONJ
gujaf-317	140	43	the	the	DET
gujaf-317	140	44	difficulties	difficulty	NOUN
gujaf-317	140	45	that	that	PRON
gujaf-317	140	46	come	come	VERB
gujaf-317	140	47	with	with	ADP
gujaf-317	140	48	it	it	PRON
gujaf-317	140	49	,	,	PUNCT
gujaf-317	140	50	as	as	SCONJ
gujaf-317	140	51	reported	report	VERB
gujaf-317	140	52	by	by	ADP
gujaf-317	140	53	nwakoby	nwakoby	PROPN
gujaf-317	140	54	et	et	PROPN
gujaf-317	140	55	al	al	PROPN
gujaf-317	140	56	.	.	PROPN
gujaf-317	141	1	(	(	PUNCT
gujaf-317	141	2	2020	2020	NUM
gujaf-317	141	3	)	)	PUNCT
gujaf-317	141	4	.	.	PUNCT
gujaf-317	142	1	even	even	ADV
gujaf-317	142	2	though	though	SCONJ
gujaf-317	142	3	banks	bank	NOUN
gujaf-317	142	4	'	'	PART
gujaf-317	142	5	net	net	ADJ
gujaf-317	142	6	interest	interest	NOUN
gujaf-317	142	7	margins	margin	NOUN
gujaf-317	142	8	stayed	stay	VERB
gujaf-317	142	9	in	in	ADP
gujaf-317	142	10	respectable	respectable	ADJ
gujaf-317	142	11	ranges	range	NOUN
gujaf-317	142	12	,	,	PUNCT
gujaf-317	142	13	statistics	statistic	NOUN
gujaf-317	142	14	from	from	ADP
gujaf-317	142	15	the	the	DET
gujaf-317	142	16	cbn	cbn	PROPN
gujaf-317	142	17	(	(	PUNCT
gujaf-317	142	18	2019	2019	NUM
gujaf-317	142	19	)	)	PUNCT
gujaf-317	142	20	and	and	CCONJ
gujaf-317	142	21	ndic	ndic	ADJ
gujaf-317	142	22	(	(	PUNCT
gujaf-317	142	23	2019	2019	NUM
gujaf-317	142	24	)	)	PUNCT
gujaf-317	142	25	showed	show	VERB
gujaf-317	142	26	a	a	DET
gujaf-317	142	27	consistent	consistent	ADJ
gujaf-317	142	28	rise	rise	NOUN
gujaf-317	142	29	in	in	ADP
gujaf-317	142	30	the	the	DET
gujaf-317	142	31	use	use	NOUN
gujaf-317	142	32	of	of	ADP
gujaf-317	142	33	electronic	electronic	ADJ
gujaf-317	142	34	banking	banking	NOUN
gujaf-317	142	35	channels	channel	NOUN
gujaf-317	142	36	,	,	PUNCT
gujaf-317	142	37	including	include	VERB
gujaf-317	142	38	automated	automate	VERB
gujaf-317	142	39	teller	teller	NOUN
gujaf-317	142	40	machines	machine	NOUN
gujaf-317	142	41	(	(	PUNCT
gujaf-317	142	42	atms	atms	PROPN
gujaf-317	142	43	)	)	PUNCT
gujaf-317	142	44	,	,	PUNCT
gujaf-317	142	45	point	point	NOUN
gujaf-317	142	46	of	of	ADP
gujaf-317	142	47	sale	sale	NOUN
gujaf-317	142	48	(	(	PUNCT
gujaf-317	142	49	pos	pos	NOUN
gujaf-317	142	50	)	)	PUNCT
gujaf-317	142	51	,	,	PUNCT
gujaf-317	142	52	internet	internet	NOUN
gujaf-317	142	53	banking	banking	NOUN
gujaf-317	142	54	,	,	PUNCT
gujaf-317	142	55	mobile	mobile	ADJ
gujaf-317	142	56	banking	banking	NOUN
gujaf-317	142	57	,	,	PUNCT
gujaf-317	142	58	etc	etc	X
gujaf-317	142	59	.	.	X
gujaf-317	143	1	the	the	DET
gujaf-317	143	2	preference	preference	NOUN
gujaf-317	143	3	for	for	ADP
gujaf-317	143	4	electronic	electronic	ADJ
gujaf-317	143	5	payment	payment	NOUN
gujaf-317	143	6	channels	channel	NOUN
gujaf-317	143	7	over	over	ADP
gujaf-317	143	8	cash	cash	NOUN
gujaf-317	143	9	transactions	transaction	NOUN
gujaf-317	143	10	can	can	AUX
gujaf-317	143	11	be	be	AUX
gujaf-317	143	12	attributed	attribute	VERB
gujaf-317	143	13	to	to	ADP
gujaf-317	143	14	a	a	DET
gujaf-317	143	15	number	number	NOUN
gujaf-317	143	16	of	of	ADP
gujaf-317	143	17	reforms	reform	NOUN
gujaf-317	143	18	that	that	PRON
gujaf-317	143	19	have	have	AUX
gujaf-317	143	20	been	be	AUX
gujaf-317	143	21	implemented	implement	VERB
gujaf-317	143	22	,	,	PUNCT
gujaf-317	143	23	such	such	ADJ
gujaf-317	143	24	as	as	ADP
gujaf-317	143	25	the	the	DET
gujaf-317	143	26	expansion	expansion	NOUN
gujaf-317	143	27	of	of	ADP
gujaf-317	143	28	the	the	DET
gujaf-317	143	29	internet	internet	NOUN
gujaf-317	143	30	and	and	CCONJ
gujaf-317	143	31	the	the	DET
gujaf-317	143	32	increasing	increase	VERB
gujaf-317	143	33	global	global	ADJ
gujaf-317	143	34	reliance	reliance	NOUN
gujaf-317	143	35	on	on	ADP
gujaf-317	143	36	ebusiness	ebusiness	NOUN
gujaf-317	143	37	,	,	PUNCT
gujaf-317	143	38	which	which	PRON
gujaf-317	143	39	has	have	AUX
gujaf-317	143	40	forced	force	VERB
gujaf-317	143	41	the	the	DET
gujaf-317	143	42	banking	banking	NOUN
gujaf-317	143	43	sector	sector	NOUN
gujaf-317	143	44	to	to	PART
gujaf-317	143	45	position	position	VERB
gujaf-317	143	46	itself	itself	PRON
gujaf-317	143	47	for	for	ADP
gujaf-317	143	48	innovations	innovation	NOUN
gujaf-317	143	49	to	to	PART
gujaf-317	143	50	improve	improve	VERB
gujaf-317	143	51	service	service	NOUN
gujaf-317	143	52	delivery	delivery	NOUN
gujaf-317	143	53	and	and	CCONJ
gujaf-317	143	54	profitability	profitability	NOUN
gujaf-317	143	55	(	(	PUNCT
gujaf-317	143	56	onyike	onyike	INTJ
gujaf-317	143	57	,	,	PUNCT
gujaf-317	143	58	ekeagwu	ekeagwu	PROPN
gujaf-317	143	59	&	&	CCONJ
gujaf-317	143	60	sunday	sunday	PROPN
gujaf-317	143	61	,	,	PUNCT
gujaf-317	143	62	2019	2019	NUM
gujaf-317	143	63	)	)	PUNCT
gujaf-317	143	64	.	.	PUNCT
gujaf-317	144	1	the	the	DET
gujaf-317	144	2	covid-19	covid-19	PROPN
gujaf-317	144	3	pandemic	pandemic	ADJ
gujaf-317	144	4	era	era	NOUN
gujaf-317	144	5	in	in	ADP
gujaf-317	144	6	nigeria	nigeria	PROPN
gujaf-317	144	7	also	also	ADV
gujaf-317	144	8	increased	increase	VERB
gujaf-317	144	9	the	the	DET
gujaf-317	144	10	rate	rate	NOUN
gujaf-317	144	11	of	of	ADP
gujaf-317	144	12	participation	participation	NOUN
gujaf-317	144	13	in	in	ADP
gujaf-317	144	14	online	online	ADJ
gujaf-317	144	15	banking	banking	NOUN
gujaf-317	144	16	,	,	PUNCT
gujaf-317	144	17	agency	agency	NOUN
gujaf-317	144	18	banking	banking	NOUN
gujaf-317	144	19	and	and	CCONJ
gujaf-317	144	20	lot	lot	NOUN
gujaf-317	144	21	more	more	ADJ
gujaf-317	144	22	since	since	SCONJ
gujaf-317	144	23	the	the	DET
gujaf-317	144	24	people	people	NOUN
gujaf-317	144	25	ca	can	AUX
gujaf-317	144	26	n't	not	PART
gujaf-317	144	27	go	go	VERB
gujaf-317	144	28	to	to	ADP
gujaf-317	144	29	the	the	DET
gujaf-317	144	30	banking	banking	NOUN
gujaf-317	144	31	hall	hall	NOUN
gujaf-317	144	32	to	to	PART
gujaf-317	144	33	perform	perform	VERB
gujaf-317	144	34	their	their	PRON
gujaf-317	144	35	daily	daily	ADJ
gujaf-317	144	36	financial	financial	ADJ
gujaf-317	144	37	transactions	transaction	NOUN
gujaf-317	144	38	(	(	PUNCT
gujaf-317	144	39	okunbanjo	okunbanjo	PROPN
gujaf-317	144	40	&	&	CCONJ
gujaf-317	144	41	fakunmoju	fakunmoju	PROPN
gujaf-317	144	42	,	,	PUNCT
gujaf-317	144	43	2023	2023	NUM
gujaf-317	144	44	)	)	PUNCT
gujaf-317	144	45	.	.	PUNCT
gujaf-317	145	1	furthermore	furthermore	ADV
gujaf-317	145	2	,	,	PUNCT
gujaf-317	145	3	the	the	DET
gujaf-317	145	4	central	central	ADJ
gujaf-317	145	5	bank	bank	PROPN
gujaf-317	145	6	of	of	ADP
gujaf-317	145	7	nigeria	nigeria	PROPN
gujaf-317	145	8	(	(	PUNCT
gujaf-317	145	9	cbn	cbn	PROPN
gujaf-317	145	10	)	)	PUNCT
gujaf-317	145	11	naira	naira	PROPN
gujaf-317	145	12	revamp	revamp	NOUN
gujaf-317	145	13	and	and	CCONJ
gujaf-317	145	14	cashless	cashless	NOUN
gujaf-317	145	15	policy	policy	NOUN
gujaf-317	145	16	implementation	implementation	NOUN
gujaf-317	145	17	in	in	ADP
gujaf-317	145	18	january	january	PROPN
gujaf-317	145	19	2023	2023	NUM
gujaf-317	145	20	created	create	VERB
gujaf-317	145	21	a	a	DET
gujaf-317	145	22	great	great	ADJ
gujaf-317	145	23	movement	movement	NOUN
gujaf-317	145	24	from	from	ADP
gujaf-317	145	25	cash	cash	NOUN
gujaf-317	145	26	-	-	PUNCT
gujaf-317	145	27	based	base	VERB
gujaf-317	145	28	payment	payment	NOUN
gujaf-317	145	29	to	to	ADP
gujaf-317	145	30	electronic	electronic	ADJ
gujaf-317	145	31	-	-	PUNCT
gujaf-317	145	32	payment	payment	NOUN
gujaf-317	145	33	system	system	NOUN
gujaf-317	145	34	,	,	PUNCT
gujaf-317	145	35	when	when	SCONJ
gujaf-317	145	36	limit	limit	NOUN
gujaf-317	145	37	was	be	AUX
gujaf-317	145	38	placed	place	VERB
gujaf-317	145	39	on	on	ADP
gujaf-317	145	40	the	the	DET
gujaf-317	145	41	amount	amount	NOUN
gujaf-317	145	42	of	of	ADP
gujaf-317	145	43	cash	cash	NOUN
gujaf-317	145	44	(	(	PUNCT
gujaf-317	145	45	paper	paper	NOUN
gujaf-317	145	46	money	money	NOUN
gujaf-317	145	47	)	)	PUNCT
gujaf-317	145	48	individual	individual	NOUN
gujaf-317	145	49	can	can	AUX
gujaf-317	145	50	withdraw	withdraw	VERB
gujaf-317	145	51	from	from	ADP
gujaf-317	145	52	their	their	PRON
gujaf-317	145	53	account	account	NOUN
gujaf-317	145	54	.	.	PUNCT
gujaf-317	146	1	people	people	NOUN
gujaf-317	146	2	had	have	VERB
gujaf-317	146	3	to	to	PART
gujaf-317	146	4	turn	turn	VERB
gujaf-317	146	5	to	to	ADP
gujaf-317	146	6	the	the	DET
gujaf-317	146	7	electronic	electronic	ADJ
gujaf-317	146	8	payment	payment	NOUN
gujaf-317	146	9	systems	system	NOUN
gujaf-317	146	10	since	since	SCONJ
gujaf-317	146	11	the	the	DET
gujaf-317	146	12	cash	cash	NOUN
gujaf-317	146	13	-	-	PUNCT
gujaf-317	146	14	based	base	VERB
gujaf-317	146	15	payment	payment	NOUN
gujaf-317	146	16	can	can	AUX
gujaf-317	146	17	not	not	PART
gujaf-317	146	18	be	be	AUX
gujaf-317	146	19	utilized	utilize	VERB
gujaf-317	146	20	in	in	ADP
gujaf-317	146	21	payment	payment	NOUN
gujaf-317	146	22	of	of	ADP
gujaf-317	146	23	large	large	ADJ
gujaf-317	146	24	amount	amount	NOUN
gujaf-317	146	25	of	of	ADP
gujaf-317	146	26	money	money	NOUN
gujaf-317	146	27	(	(	PUNCT
gujaf-317	146	28	cbn	cbn	PROPN
gujaf-317	146	29	,	,	PUNCT
gujaf-317	146	30	2022	2022	NUM
gujaf-317	146	31	)	)	PUNCT
gujaf-317	146	32	.	.	PUNCT
gujaf-317	147	1	financial	financial	ADJ
gujaf-317	147	2	performance	performance	NOUN
gujaf-317	147	3	financial	financial	ADJ
gujaf-317	147	4	performance	performance	NOUN
gujaf-317	147	5	is	be	AUX
gujaf-317	147	6	typically	typically	ADV
gujaf-317	147	7	expressed	express	VERB
gujaf-317	147	8	as	as	ADP
gujaf-317	147	9	the	the	DET
gujaf-317	147	10	overall	overall	ADJ
gujaf-317	147	11	earnings	earning	NOUN
gujaf-317	147	12	or	or	CCONJ
gujaf-317	147	13	losses	loss	NOUN
gujaf-317	147	14	incurred	incur	VERB
gujaf-317	147	15	throughout	throughout	ADP
gujaf-317	147	16	the	the	DET
gujaf-317	147	17	given	give	VERB
gujaf-317	147	18	time	time	NOUN
gujaf-317	147	19	period	period	NOUN
gujaf-317	147	20	(	(	PUNCT
gujaf-317	147	21	obasa	obasa	ADJ
gujaf-317	147	22	,	,	PUNCT
gujaf-317	147	23	2023	2023	NUM
gujaf-317	147	24	)	)	PUNCT
gujaf-317	147	25	.	.	PUNCT
gujaf-317	148	1	how	how	SCONJ
gujaf-317	148	2	effectively	effectively	ADV
gujaf-317	148	3	a	a	DET
gujaf-317	148	4	corporation	corporation	NOUN
gujaf-317	148	5	uses	use	VERB
gujaf-317	148	6	its	its	PRON
gujaf-317	148	7	resources	resource	NOUN
gujaf-317	148	8	in	in	ADP
gujaf-317	148	9	its	its	PRON
gujaf-317	148	10	main	main	ADJ
gujaf-317	148	11	business	business	NOUN
gujaf-317	148	12	to	to	PART
gujaf-317	148	13	generate	generate	VERB
gujaf-317	148	14	income	income	NOUN
gujaf-317	148	15	can	can	AUX
gujaf-317	148	16	be	be	AUX
gujaf-317	148	17	determined	determine	VERB
gujaf-317	148	18	by	by	ADP
gujaf-317	148	19	looking	look	VERB
gujaf-317	148	20	at	at	ADP
gujaf-317	148	21	its	its	PRON
gujaf-317	148	22	financial	financial	ADJ
gujaf-317	148	23	performance	performance	NOUN
gujaf-317	148	24	(	(	PUNCT
gujaf-317	148	25	okolie	okolie	PROPN
gujaf-317	148	26	&	&	CCONJ
gujaf-317	148	27	eze	eze	PROPN
gujaf-317	148	28	,	,	PUNCT
gujaf-317	148	29	2023	2023	NUM
gujaf-317	148	30	)	)	PUNCT
gujaf-317	148	31	.	.	PUNCT
gujaf-317	149	1	according	accord	VERB
gujaf-317	149	2	to	to	ADP
gujaf-317	149	3	ateke	ateke	ADJ
gujaf-317	149	4	and	and	CCONJ
gujaf-317	149	5	akani	akani	NOUN
gujaf-317	149	6	(	(	PUNCT
gujaf-317	149	7	2018	2018	NUM
gujaf-317	149	8	)	)	PUNCT
gujaf-317	149	9	,	,	PUNCT
gujaf-317	149	10	performance	performance	NOUN
gujaf-317	149	11	in	in	ADP
gujaf-317	149	12	business	business	NOUN
gujaf-317	149	13	refers	refer	VERB
gujaf-317	149	14	to	to	ADP
gujaf-317	149	15	the	the	DET
gujaf-317	149	16	state	state	NOUN
gujaf-317	149	17	of	of	ADP
gujaf-317	149	18	a	a	DET
gujaf-317	149	19	company	company	NOUN
gujaf-317	149	20	as	as	ADP
gujaf-317	149	21	a	a	DET
gujaf-317	149	22	result	result	NOUN
gujaf-317	149	23	of	of	ADP
gujaf-317	149	24	its	its	PRON
gujaf-317	149	25	programs	program	NOUN
gujaf-317	149	26	and	and	CCONJ
gujaf-317	149	27	activities	activity	NOUN
gujaf-317	149	28	,	,	PUNCT
gujaf-317	149	29	evaluated	evaluate	VERB
gujaf-317	149	30	against	against	ADP
gujaf-317	149	31	predetermined	predetermine	VERB
gujaf-317	149	32	goals	goal	NOUN
gujaf-317	149	33	or	or	CCONJ
gujaf-317	149	34	in	in	ADP
gujaf-317	149	35	comparison	comparison	NOUN
gujaf-317	149	36	to	to	ADP
gujaf-317	149	37	the	the	DET
gujaf-317	149	38	status	status	NOUN
gujaf-317	149	39	of	of	ADP
gujaf-317	149	40	rival	rival	ADJ
gujaf-317	149	41	companies	company	NOUN
gujaf-317	149	42	.	.	PUNCT
gujaf-317	150	1	it	it	PRON
gujaf-317	150	2	is	be	AUX
gujaf-317	150	3	a	a	DET
gujaf-317	150	4	gauge	gauge	NOUN
gujaf-317	150	5	of	of	ADP
gujaf-317	150	6	how	how	SCONJ
gujaf-317	150	7	well	well	ADV
gujaf-317	150	8	the	the	DET
gujaf-317	150	9	company	company	NOUN
gujaf-317	150	10	accomplishes	accomplish	VERB
gujaf-317	150	11	its	its	PRON
gujaf-317	150	12	stated	state	VERB
gujaf-317	150	13	goals	goal	NOUN
gujaf-317	150	14	(	(	PUNCT
gujaf-317	150	15	gbanador	gbanador	NOUN
gujaf-317	150	16	,	,	PUNCT
gujaf-317	150	17	2023	2023	NUM
gujaf-317	150	18	)	)	PUNCT
gujaf-317	150	19	.	.	PUNCT
gujaf-317	151	1	profitability	profitability	NOUN
gujaf-317	151	2	,	,	PUNCT
gujaf-317	151	3	deposit	deposit	NOUN
gujaf-317	151	4	size	size	NOUN
gujaf-317	151	5	,	,	PUNCT
gujaf-317	151	6	and	and	CCONJ
gujaf-317	151	7	bank	bank	NOUN
gujaf-317	151	8	size	size	NOUN
gujaf-317	151	9	could	could	AUX
gujaf-317	151	10	all	all	PRON
gujaf-317	151	11	be	be	AUX
gujaf-317	151	12	regarded	regard	VERB
gujaf-317	151	13	as	as	ADP
gujaf-317	151	14	a	a	DET
gujaf-317	151	15	measure	measure	NOUN
gujaf-317	151	16	of	of	ADP
gujaf-317	151	17	a	a	DET
gujaf-317	151	18	bank	bank	NOUN
gujaf-317	151	19	's	's	PART
gujaf-317	151	20	performance	performance	NOUN
gujaf-317	151	21	(	(	PUNCT
gujaf-317	151	22	ibekwe	ibekwe	NOUN
gujaf-317	151	23	,	,	PUNCT
gujaf-317	151	24	2021	2021	NUM
gujaf-317	151	25	)	)	PUNCT
gujaf-317	151	26	.	.	PUNCT
gujaf-317	152	1	a	a	DET
gujaf-317	152	2	frequent	frequent	ADJ
gujaf-317	152	3	premise	premise	NOUN
gujaf-317	152	4	that	that	PRON
gujaf-317	152	5	guides	guide	VERB
gujaf-317	152	6	a	a	DET
gujaf-317	152	7	lot	lot	NOUN
gujaf-317	152	8	of	of	ADP
gujaf-317	152	9	financial	financial	ADJ
gujaf-317	152	10	performance	performance	NOUN
gujaf-317	152	11	research	research	NOUN
gujaf-317	152	12	and	and	CCONJ
gujaf-317	152	13	discussion	discussion	NOUN
gujaf-317	152	14	is	be	AUX
gujaf-317	152	15	that	that	SCONJ
gujaf-317	152	16	better	well	ADJ
gujaf-317	152	17	financial	financial	ADJ
gujaf-317	152	18	performance	performance	NOUN
gujaf-317	152	19	gusau	gusau	ADJ
gujaf-317	152	20	journal	journal	NOUN
gujaf-317	152	21	of	of	ADP
gujaf-317	152	22	accounting	accounting	NOUN
gujaf-317	152	23	and	and	CCONJ
gujaf-317	152	24	finance	finance	NOUN
gujaf-317	152	25	,	,	PUNCT
gujaf-317	152	26	vol	vol	NOUN
gujaf-317	152	27	.	.	PROPN
gujaf-317	152	28	5	5	NUM
gujaf-317	152	29	,	,	PUNCT
gujaf-317	152	30	issue	issue	NOUN
gujaf-317	152	31	2	2	NUM
gujaf-317	152	32	,	,	PUNCT
gujaf-317	152	33	october	october	PROPN
gujaf-317	152	34	,	,	PUNCT
gujaf-317	152	35	2024	2024	NUM
gujaf-317	152	36	225	225	NUM
gujaf-317	152	37	would	would	AUX
gujaf-317	152	38	result	result	VERB
gujaf-317	152	39	in	in	ADP
gujaf-317	152	40	better	well	ADJ
gujaf-317	152	41	organizational	organizational	ADJ
gujaf-317	152	42	operations	operation	NOUN
gujaf-317	152	43	and	and	CCONJ
gujaf-317	152	44	activities	activity	NOUN
gujaf-317	152	45	(	(	PUNCT
gujaf-317	152	46	odumusor	odumusor	NOUN
gujaf-317	152	47	&	&	CCONJ
gujaf-317	152	48	ewa	ewa	PROPN
gujaf-317	152	49	,	,	PUNCT
gujaf-317	152	50	2022	2022	NUM
gujaf-317	152	51	)	)	PUNCT
gujaf-317	152	52	.	.	PUNCT
gujaf-317	153	1	the	the	DET
gujaf-317	153	2	domains	domain	NOUN
gujaf-317	153	3	of	of	ADP
gujaf-317	153	4	finance	finance	NOUN
gujaf-317	153	5	and	and	CCONJ
gujaf-317	153	6	management	management	NOUN
gujaf-317	153	7	have	have	AUX
gujaf-317	153	8	minvesade	minvesade	VERB
gujaf-317	153	9	significant	significant	ADJ
gujaf-317	153	10	progress	progress	NOUN
gujaf-317	153	11	in	in	ADP
gujaf-317	153	12	measuring	measure	VERB
gujaf-317	153	13	financial	financial	ADJ
gujaf-317	153	14	performance	performance	NOUN
gujaf-317	153	15	and	and	CCONJ
gujaf-317	153	16	e	e	NOUN
gujaf-317	153	17	-	-	NOUN
gujaf-317	153	18	banking	banking	NOUN
gujaf-317	153	19	(	(	PUNCT
gujaf-317	153	20	odumusor	odumusor	NOUN
gujaf-317	153	21	&	&	CCONJ
gujaf-317	153	22	ewa	ewa	PROPN
gujaf-317	153	23	,	,	PUNCT
gujaf-317	153	24	2022	2022	NUM
gujaf-317	153	25	)	)	PUNCT
gujaf-317	153	26	.	.	PUNCT
gujaf-317	154	1	however	however	ADV
gujaf-317	154	2	,	,	PUNCT
gujaf-317	154	3	depending	depend	VERB
gujaf-317	154	4	on	on	ADP
gujaf-317	154	5	a	a	DET
gujaf-317	154	6	bank	bank	NOUN
gujaf-317	154	7	's	's	PART
gujaf-317	154	8	performance	performance	NOUN
gujaf-317	154	9	throughout	throughout	ADP
gujaf-317	154	10	a	a	DET
gujaf-317	154	11	given	give	VERB
gujaf-317	154	12	time	time	NOUN
gujaf-317	154	13	period	period	NOUN
gujaf-317	154	14	,	,	PUNCT
gujaf-317	154	15	many	many	ADJ
gujaf-317	154	16	perspectives	perspective	NOUN
gujaf-317	154	17	may	may	AUX
gujaf-317	154	18	be	be	AUX
gujaf-317	154	19	used	use	VERB
gujaf-317	154	20	to	to	PART
gujaf-317	154	21	evaluate	evaluate	VERB
gujaf-317	154	22	dmb	dmb	PROPN
gujaf-317	154	23	performance	performance	NOUN
gujaf-317	154	24	(	(	PUNCT
gujaf-317	154	25	gbanador	gbanador	NOUN
gujaf-317	154	26	,	,	PUNCT
gujaf-317	154	27	2023	2023	NUM
gujaf-317	154	28	)	)	PUNCT
gujaf-317	154	29	.	.	PUNCT
gujaf-317	155	1	financial	financial	ADJ
gujaf-317	155	2	institutions	institution	NOUN
gujaf-317	155	3	'	'	PART
gujaf-317	155	4	size	size	NOUN
gujaf-317	155	5	,	,	PUNCT
gujaf-317	155	6	asset	asset	NOUN
gujaf-317	155	7	management	management	NOUN
gujaf-317	155	8	,	,	PUNCT
gujaf-317	155	9	and	and	CCONJ
gujaf-317	155	10	operational	operational	ADJ
gujaf-317	155	11	efficiency	efficiency	NOUN
gujaf-317	155	12	can	can	AUX
gujaf-317	155	13	all	all	PRON
gujaf-317	155	14	be	be	AUX
gujaf-317	155	15	considered	consider	VERB
gujaf-317	155	16	key	key	ADJ
gujaf-317	155	17	components	component	NOUN
gujaf-317	155	18	in	in	ADP
gujaf-317	155	19	enhancing	enhance	VERB
gujaf-317	155	20	their	their	PRON
gujaf-317	155	21	financial	financial	ADJ
gujaf-317	155	22	success	success	NOUN
gujaf-317	155	23	(	(	PUNCT
gujaf-317	155	24	odumusor	odumusor	NOUN
gujaf-317	155	25	&	&	CCONJ
gujaf-317	155	26	ewa	ewa	PROPN
gujaf-317	155	27	,	,	PUNCT
gujaf-317	155	28	2022	2022	NUM
gujaf-317	155	29	)	)	PUNCT
gujaf-317	155	30	.	.	PUNCT
gujaf-317	156	1	profitability	profitability	NOUN
gujaf-317	156	2	,	,	PUNCT
gujaf-317	156	3	total	total	ADJ
gujaf-317	156	4	assets	asset	NOUN
gujaf-317	156	5	,	,	PUNCT
gujaf-317	156	6	client	client	NOUN
gujaf-317	156	7	base	base	NOUN
gujaf-317	156	8	,	,	PUNCT
gujaf-317	156	9	and	and	CCONJ
gujaf-317	156	10	deposit	deposit	NOUN
gujaf-317	156	11	volume	volume	NOUN
gujaf-317	156	12	are	be	AUX
gujaf-317	156	13	the	the	DET
gujaf-317	156	14	most	most	ADV
gujaf-317	156	15	often	often	ADV
gujaf-317	156	16	used	use	VERB
gujaf-317	156	17	performance	performance	NOUN
gujaf-317	156	18	metrics	metric	NOUN
gujaf-317	156	19	(	(	PUNCT
gujaf-317	156	20	gbanador	gbanador	NOUN
gujaf-317	156	21	,	,	PUNCT
gujaf-317	156	22	2023	2023	NUM
gujaf-317	156	23	)	)	PUNCT
gujaf-317	156	24	.	.	PUNCT
gujaf-317	157	1	the	the	DET
gujaf-317	157	2	return	return	NOUN
gujaf-317	157	3	on	on	ADP
gujaf-317	157	4	equity	equity	NOUN
gujaf-317	157	5	(	(	PUNCT
gujaf-317	157	6	roe	roe	PROPN
gujaf-317	157	7	)	)	PUNCT
gujaf-317	157	8	,	,	PUNCT
gujaf-317	157	9	return	return	VERB
gujaf-317	157	10	on	on	ADP
gujaf-317	157	11	assets	asset	NOUN
gujaf-317	157	12	(	(	PUNCT
gujaf-317	157	13	roa	roa	NOUN
gujaf-317	157	14	)	)	PUNCT
gujaf-317	157	15	,	,	PUNCT
gujaf-317	157	16	and	and	CCONJ
gujaf-317	157	17	net	net	ADJ
gujaf-317	157	18	profit	profit	NOUN
gujaf-317	157	19	margin	margin	NOUN
gujaf-317	157	20	(	(	PUNCT
gujaf-317	157	21	npm	npm	PROPN
gujaf-317	157	22	)	)	PUNCT
gujaf-317	157	23	are	be	AUX
gujaf-317	157	24	three	three	NUM
gujaf-317	157	25	profitability	profitability	NOUN
gujaf-317	157	26	metrics	metric	NOUN
gujaf-317	157	27	that	that	PRON
gujaf-317	157	28	are	be	AUX
gujaf-317	157	29	employed	employ	VERB
gujaf-317	157	30	to	to	PART
gujaf-317	157	31	assess	assess	VERB
gujaf-317	157	32	bank	bank	NOUN
gujaf-317	157	33	performance	performance	NOUN
gujaf-317	157	34	(	(	PUNCT
gujaf-317	157	35	okolie	okolie	PROPN
gujaf-317	157	36	&	&	CCONJ
gujaf-317	157	37	eze	eze	PROPN
gujaf-317	157	38	,	,	PUNCT
gujaf-317	157	39	2023	2023	NUM
gujaf-317	157	40	)	)	PUNCT
gujaf-317	157	41	.	.	PUNCT
gujaf-317	158	1	a	a	DET
gujaf-317	158	2	financial	financial	ADJ
gujaf-317	158	3	performance	performance	NOUN
gujaf-317	158	4	metric	metric	NOUN
gujaf-317	158	5	known	know	VERB
gujaf-317	158	6	as	as	ADP
gujaf-317	158	7	net	net	ADJ
gujaf-317	158	8	interest	interest	NOUN
gujaf-317	158	9	income	income	NOUN
gujaf-317	158	10	(	(	PUNCT
gujaf-317	158	11	nii	nii	PROPN
gujaf-317	158	12	)	)	PUNCT
gujaf-317	158	13	represents	represent	VERB
gujaf-317	158	14	the	the	DET
gujaf-317	158	15	distinction	distinction	NOUN
gujaf-317	158	16	between	between	ADP
gujaf-317	158	17	the	the	DET
gujaf-317	158	18	money	money	NOUN
gujaf-317	158	19	received	receive	VERB
gujaf-317	158	20	from	from	ADP
gujaf-317	158	21	a	a	DET
gujaf-317	158	22	bank	bank	NOUN
gujaf-317	158	23	's	's	PART
gujaf-317	158	24	interest	interest	NOUN
gujaf-317	158	25	-	-	PUNCT
gujaf-317	158	26	generating	generate	VERB
gujaf-317	158	27	assets	asset	NOUN
gujaf-317	158	28	and	and	CCONJ
gujaf-317	158	29	the	the	DET
gujaf-317	158	30	costs	cost	NOUN
gujaf-317	158	31	borne	bear	VERB
gujaf-317	158	32	in	in	ADP
gujaf-317	158	33	servicing	service	VERB
gujaf-317	158	34	those	those	DET
gujaf-317	158	35	assets	asset	NOUN
gujaf-317	158	36	.	.	PUNCT
gujaf-317	159	1	theoretical	theoretical	ADJ
gujaf-317	159	2	review	review	NOUN
gujaf-317	159	3	technology	technology	NOUN
gujaf-317	159	4	acceptance	acceptance	NOUN
gujaf-317	159	5	model	model	NOUN
gujaf-317	159	6	(	(	PUNCT
gujaf-317	159	7	tam	tam	NOUN
gujaf-317	159	8	)	)	PUNCT
gujaf-317	159	9	researchers	researcher	NOUN
gujaf-317	159	10	frequently	frequently	ADV
gujaf-317	159	11	employ	employ	VERB
gujaf-317	159	12	the	the	DET
gujaf-317	159	13	technology	technology	NOUN
gujaf-317	159	14	acceptance	acceptance	NOUN
gujaf-317	159	15	model	model	NOUN
gujaf-317	159	16	(	(	PUNCT
gujaf-317	159	17	tam	tam	PROPN
gujaf-317	159	18	)	)	PUNCT
gujaf-317	159	19	,	,	PUNCT
gujaf-317	159	20	which	which	PRON
gujaf-317	159	21	was	be	AUX
gujaf-317	159	22	first	first	ADV
gujaf-317	159	23	presented	present	VERB
gujaf-317	159	24	by	by	ADP
gujaf-317	159	25	davis	davis	PROPN
gujaf-317	159	26	,	,	PUNCT
gujaf-317	159	27	bagozzi	bagozzi	NOUN
gujaf-317	159	28	,	,	PUNCT
gujaf-317	159	29	and	and	CCONJ
gujaf-317	159	30	warshaw	warshaw	NOUN
gujaf-317	159	31	(	(	PUNCT
gujaf-317	159	32	1989	1989	NUM
gujaf-317	159	33	)	)	PUNCT
gujaf-317	159	34	,	,	PUNCT
gujaf-317	159	35	to	to	PART
gujaf-317	159	36	assess	assess	VERB
gujaf-317	159	37	the	the	DET
gujaf-317	159	38	basic	basic	ADJ
gujaf-317	159	39	elements	element	NOUN
gujaf-317	159	40	that	that	PRON
gujaf-317	159	41	impact	impact	VERB
gujaf-317	159	42	users	user	NOUN
gujaf-317	159	43	'	'	PART
gujaf-317	159	44	acceptance	acceptance	NOUN
gujaf-317	159	45	and	and	CCONJ
gujaf-317	159	46	adoption	adoption	NOUN
gujaf-317	159	47	of	of	ADP
gujaf-317	159	48	new	new	ADJ
gujaf-317	159	49	information	information	NOUN
gujaf-317	159	50	systems	system	NOUN
gujaf-317	159	51	(	(	PUNCT
gujaf-317	159	52	aigbovo	aigbovo	PROPN
gujaf-317	159	53	&	&	CCONJ
gujaf-317	159	54	orobator	orobator	NOUN
gujaf-317	159	55	,	,	PUNCT
gujaf-317	159	56	2022	2022	NUM
gujaf-317	159	57	)	)	PUNCT
gujaf-317	159	58	.	.	PUNCT
gujaf-317	160	1	according	accord	VERB
gujaf-317	160	2	to	to	ADP
gujaf-317	160	3	demaki	demaki	NOUN
gujaf-317	160	4	,	,	PUNCT
gujaf-317	160	5	eromafuru	eromafuru	ADJ
gujaf-317	160	6	,	,	PUNCT
gujaf-317	160	7	and	and	CCONJ
gujaf-317	160	8	imasuen	imasuen	NOUN
gujaf-317	160	9	(	(	PUNCT
gujaf-317	160	10	2021	2021	NUM
gujaf-317	160	11	)	)	PUNCT
gujaf-317	160	12	,	,	PUNCT
gujaf-317	160	13	tam	tam	PROPN
gujaf-317	160	14	focusses	focusse	NOUN
gujaf-317	160	15	on	on	ADP
gujaf-317	160	16	perceptions	perception	NOUN
gujaf-317	160	17	rather	rather	ADV
gujaf-317	160	18	than	than	ADP
gujaf-317	160	19	actual	actual	ADJ
gujaf-317	160	20	usage	usage	NOUN
gujaf-317	160	21	and	and	CCONJ
gujaf-317	160	22	contends	contend	VERB
gujaf-317	160	23	that	that	SCONJ
gujaf-317	160	24	consumers	consumer	NOUN
gujaf-317	160	25	are	be	AUX
gujaf-317	160	26	the	the	DET
gujaf-317	160	27	primary	primary	ADJ
gujaf-317	160	28	determinants	determinant	NOUN
gujaf-317	160	29	of	of	ADP
gujaf-317	160	30	how	how	SCONJ
gujaf-317	160	31	,	,	PUNCT
gujaf-317	160	32	where	where	SCONJ
gujaf-317	160	33	,	,	PUNCT
gujaf-317	160	34	and	and	CCONJ
gujaf-317	160	35	when	when	SCONJ
gujaf-317	160	36	they	they	PRON
gujaf-317	160	37	would	would	AUX
gujaf-317	160	38	utilize	utilize	VERB
gujaf-317	160	39	such	such	ADJ
gujaf-317	160	40	technology	technology	NOUN
gujaf-317	160	41	.	.	PUNCT
gujaf-317	161	1	adopters	adopter	NOUN
gujaf-317	161	2	who	who	PRON
gujaf-317	161	3	plan	plan	VERB
gujaf-317	161	4	to	to	PART
gujaf-317	161	5	or	or	CCONJ
gujaf-317	161	6	have	have	AUX
gujaf-317	161	7	already	already	ADV
gujaf-317	161	8	adopted	adopt	VERB
gujaf-317	161	9	technology	technology	NOUN
gujaf-317	161	10	are	be	AUX
gujaf-317	161	11	assumed	assume	VERB
gujaf-317	161	12	to	to	PART
gujaf-317	161	13	make	make	VERB
gujaf-317	161	14	logical	logical	ADJ
gujaf-317	161	15	decisions	decision	NOUN
gujaf-317	161	16	according	accord	VERB
gujaf-317	161	17	to	to	ADP
gujaf-317	161	18	the	the	DET
gujaf-317	161	19	technology	technology	NOUN
gujaf-317	161	20	adoption	adoption	NOUN
gujaf-317	161	21	model	model	NOUN
gujaf-317	161	22	(	(	PUNCT
gujaf-317	161	23	awoniyi	awoniyi	PROPN
gujaf-317	161	24	,	,	PUNCT
gujaf-317	161	25	2022	2022	NUM
gujaf-317	161	26	)	)	PUNCT
gujaf-317	161	27	.	.	PUNCT
gujaf-317	162	1	because	because	SCONJ
gujaf-317	162	2	it	it	PRON
gujaf-317	162	3	explains	explain	VERB
gujaf-317	162	4	users	user	NOUN
gujaf-317	162	5	'	'	PART
gujaf-317	162	6	adoption	adoption	NOUN
gujaf-317	162	7	and	and	CCONJ
gujaf-317	162	8	application	application	NOUN
gujaf-317	162	9	of	of	ADP
gujaf-317	162	10	electronic	electronic	ADJ
gujaf-317	162	11	banking	banking	NOUN
gujaf-317	162	12	within	within	ADP
gujaf-317	162	13	the	the	DET
gujaf-317	162	14	framework	framework	NOUN
gujaf-317	162	15	of	of	ADP
gujaf-317	162	16	enhancing	enhance	VERB
gujaf-317	162	17	organizational	organizational	ADJ
gujaf-317	162	18	effectiveness	effectiveness	NOUN
gujaf-317	162	19	,	,	PUNCT
gujaf-317	162	20	tam	tam	PROPN
gujaf-317	162	21	is	be	AUX
gujaf-317	162	22	relevant	relevant	ADJ
gujaf-317	162	23	(	(	PUNCT
gujaf-317	162	24	demaki	demaki	NOUN
gujaf-317	162	25	,	,	PUNCT
gujaf-317	162	26	eromafuru	eromafuru	PROPN
gujaf-317	162	27	&	&	CCONJ
gujaf-317	162	28	imasuen	imasuen	NOUN
gujaf-317	162	29	,	,	PUNCT
gujaf-317	162	30	2021	2021	NUM
gujaf-317	162	31	)	)	PUNCT
gujaf-317	162	32	.	.	PUNCT
gujaf-317	163	1	according	accord	VERB
gujaf-317	163	2	to	to	ADP
gujaf-317	163	3	obi	obi	NOUN
gujaf-317	163	4	-	-	PUNCT
gujaf-317	163	5	nwosu	nwosu	PROPN
gujaf-317	163	6	,	,	PUNCT
gujaf-317	163	7	onuoha	onuoha	NOUN
gujaf-317	163	8	,	,	PUNCT
gujaf-317	163	9	and	and	CCONJ
gujaf-317	163	10	okoye	okoye	PROPN
gujaf-317	163	11	(	(	PUNCT
gujaf-317	163	12	2021	2021	NUM
gujaf-317	163	13	)	)	PUNCT
gujaf-317	163	14	,	,	PUNCT
gujaf-317	163	15	the	the	DET
gujaf-317	163	16	theory	theory	NOUN
gujaf-317	163	17	's	's	PART
gujaf-317	163	18	principal	principal	ADJ
gujaf-317	163	19	proponent	proponent	NOUN
gujaf-317	163	20	maintained	maintain	VERB
gujaf-317	163	21	that	that	SCONJ
gujaf-317	163	22	enhancing	enhance	VERB
gujaf-317	163	23	technological	technological	ADJ
gujaf-317	163	24	acceptance	acceptance	NOUN
gujaf-317	163	25	was	be	AUX
gujaf-317	163	26	the	the	DET
gujaf-317	163	27	most	most	ADV
gujaf-317	163	28	effective	effective	ADJ
gujaf-317	163	29	strategy	strategy	NOUN
gujaf-317	163	30	for	for	ADP
gujaf-317	163	31	boosting	boost	VERB
gujaf-317	163	32	its	its	PRON
gujaf-317	163	33	use	use	NOUN
gujaf-317	163	34	.	.	PUNCT
gujaf-317	164	1	according	accord	VERB
gujaf-317	164	2	to	to	ADP
gujaf-317	164	3	the	the	DET
gujaf-317	164	4	theory	theory	NOUN
gujaf-317	164	5	,	,	PUNCT
gujaf-317	164	6	rational	rational	ADJ
gujaf-317	164	7	users	user	NOUN
gujaf-317	164	8	take	take	VERB
gujaf-317	164	9	into	into	ADP
gujaf-317	164	10	account	account	NOUN
gujaf-317	164	11	two	two	NUM
gujaf-317	164	12	fundamental	fundamental	ADJ
gujaf-317	164	13	elements	element	NOUN
gujaf-317	164	14	before	before	ADP
gujaf-317	164	15	embracing	embrace	VERB
gujaf-317	164	16	a	a	DET
gujaf-317	164	17	technology	technology	NOUN
gujaf-317	164	18	:	:	PUNCT
gujaf-317	164	19	perceived	perceive	VERB
gujaf-317	164	20	usefulness	usefulness	NOUN
gujaf-317	164	21	and	and	CCONJ
gujaf-317	164	22	simplicity	simplicity	NOUN
gujaf-317	164	23	of	of	ADP
gujaf-317	164	24	use	use	NOUN
gujaf-317	164	25	(	(	PUNCT
gujaf-317	164	26	nwankwo	nwankwo	PROPN
gujaf-317	164	27	&	&	CCONJ
gujaf-317	164	28	agbo	agbo	PROPN
gujaf-317	164	29	,	,	PUNCT
gujaf-317	164	30	2021	2021	NUM
gujaf-317	164	31	)	)	PUNCT
gujaf-317	164	32	.	.	PUNCT
gujaf-317	165	1	perceived	perceive	VERB
gujaf-317	165	2	usefulness	usefulness	NOUN
gujaf-317	165	3	refers	refer	VERB
gujaf-317	165	4	to	to	ADP
gujaf-317	165	5	how	how	SCONJ
gujaf-317	165	6	much	much	ADJ
gujaf-317	165	7	an	an	DET
gujaf-317	165	8	individual	individual	NOUN
gujaf-317	165	9	believes	believe	VERB
gujaf-317	165	10	that	that	SCONJ
gujaf-317	165	11	adopting	adopt	VERB
gujaf-317	165	12	a	a	DET
gujaf-317	165	13	specific	specific	ADJ
gujaf-317	165	14	technology	technology	NOUN
gujaf-317	165	15	enhances	enhance	VERB
gujaf-317	165	16	their	their	PRON
gujaf-317	165	17	work	work	NOUN
gujaf-317	165	18	performance	performance	NOUN
gujaf-317	165	19	(	(	PUNCT
gujaf-317	165	20	oniore	oniore	NOUN
gujaf-317	165	21	&	&	CCONJ
gujaf-317	165	22	okoli	okoli	NOUN
gujaf-317	165	23	,	,	PUNCT
gujaf-317	165	24	2019	2019	NUM
gujaf-317	165	25	)	)	PUNCT
gujaf-317	165	26	;	;	PUNCT
gujaf-317	165	27	on	on	ADP
gujaf-317	165	28	the	the	DET
gujaf-317	165	29	other	other	ADJ
gujaf-317	165	30	hand	hand	NOUN
gujaf-317	165	31	,	,	PUNCT
gujaf-317	165	32	perceived	perceive	VERB
gujaf-317	165	33	ease	ease	NOUN
gujaf-317	165	34	of	of	ADP
gujaf-317	165	35	use	use	NOUN
gujaf-317	165	36	describes	describe	VERB
gujaf-317	165	37	the	the	DET
gujaf-317	165	38	extent	extent	NOUN
gujaf-317	165	39	to	to	PART
gujaf-317	165	40	which	which	PRON
gujaf-317	165	41	they	they	PRON
gujaf-317	165	42	feel	feel	VERB
gujaf-317	165	43	that	that	SCONJ
gujaf-317	165	44	employing	employ	VERB
gujaf-317	165	45	a	a	DET
gujaf-317	165	46	certain	certain	ADJ
gujaf-317	165	47	innovation	innovation	NOUN
gujaf-317	165	48	does	do	AUX
gujaf-317	165	49	n't	not	PART
gujaf-317	165	50	require	require	VERB
gujaf-317	165	51	more	more	ADJ
gujaf-317	165	52	personal	personal	ADJ
gujaf-317	165	53	effort	effort	NOUN
gujaf-317	165	54	(	(	PUNCT
gujaf-317	165	55	amaduche	amaduche	NOUN
gujaf-317	165	56	,	,	PUNCT
gujaf-317	165	57	adesanya	adesanya	PROPN
gujaf-317	165	58	&	&	CCONJ
gujaf-317	165	59	adediji	adediji	PROPN
gujaf-317	165	60	,	,	PUNCT
gujaf-317	165	61	2020	2020	NUM
gujaf-317	165	62	)	)	PUNCT
gujaf-317	165	63	.	.	PUNCT
gujaf-317	166	1	according	accord	VERB
gujaf-317	166	2	to	to	ADP
gujaf-317	166	3	olaiya	olaiya	NOUN
gujaf-317	166	4	and	and	CCONJ
gujaf-317	166	5	adeleke	adeleke	PROPN
gujaf-317	166	6	(	(	PUNCT
gujaf-317	166	7	2019	2019	NUM
gujaf-317	166	8	)	)	PUNCT
gujaf-317	166	9	,	,	PUNCT
gujaf-317	166	10	the	the	DET
gujaf-317	166	11	perceived	perceive	VERB
gujaf-317	166	12	ease	ease	NOUN
gujaf-317	166	13	of	of	ADP
gujaf-317	166	14	use	use	NOUN
gujaf-317	166	15	measures	measure	NOUN
gujaf-317	166	16	includes	include	VERB
gujaf-317	166	17	if	if	SCONJ
gujaf-317	166	18	the	the	DET
gujaf-317	166	19	innovation	innovation	NOUN
gujaf-317	166	20	is	be	AUX
gujaf-317	166	21	simple	simple	ADJ
gujaf-317	166	22	to	to	ADP
gujaf-317	166	23	use	use	VERB
gujaf-317	166	24	,	,	PUNCT
gujaf-317	166	25	controlled	control	VERB
gujaf-317	166	26	,	,	PUNCT
gujaf-317	166	27	simple	simple	ADJ
gujaf-317	166	28	,	,	PUNCT
gujaf-317	166	29	and	and	CCONJ
gujaf-317	166	30	intelligible	intelligible	ADJ
gujaf-317	166	31	.	.	PUNCT
gujaf-317	167	1	the	the	DET
gujaf-317	167	2	approach	approach	NOUN
gujaf-317	167	3	focusses	focusse	VERB
gujaf-317	167	4	more	more	ADV
gujaf-317	167	5	on	on	ADP
gujaf-317	167	6	the	the	DET
gujaf-317	167	7	strong	strong	ADJ
gujaf-317	167	8	connection	connection	NOUN
gujaf-317	167	9	between	between	ADP
gujaf-317	167	10	perceived	perceive	VERB
gujaf-317	167	11	utility	utility	NOUN
gujaf-317	167	12	and	and	CCONJ
gujaf-317	167	13	perceived	perceive	VERB
gujaf-317	167	14	ease	ease	NOUN
gujaf-317	167	15	of	of	ADP
gujaf-317	167	16	use	use	NOUN
gujaf-317	167	17	(	(	PUNCT
gujaf-317	167	18	okolie	okolie	PROPN
gujaf-317	167	19	&	&	CCONJ
gujaf-317	167	20	eze	eze	PROPN
gujaf-317	167	21	,	,	PUNCT
gujaf-317	167	22	2023	2023	NUM
gujaf-317	167	23	)	)	PUNCT
gujaf-317	167	24	.	.	PUNCT
gujaf-317	168	1	explaining	explain	VERB
gujaf-317	168	2	the	the	DET
gujaf-317	168	3	elements	element	NOUN
gujaf-317	168	4	influencing	influence	VERB
gujaf-317	168	5	the	the	DET
gujaf-317	168	6	acceptability	acceptability	NOUN
gujaf-317	168	7	of	of	ADP
gujaf-317	168	8	computer	computer	NOUN
gujaf-317	168	9	programs	program	NOUN
gujaf-317	168	10	generally	generally	ADV
gujaf-317	168	11	is	be	AUX
gujaf-317	168	12	the	the	DET
gujaf-317	168	13	main	main	ADJ
gujaf-317	168	14	objective	objective	NOUN
gujaf-317	168	15	of	of	ADP
gujaf-317	168	16	tam	tam	PROPN
gujaf-317	168	17	(	(	PUNCT
gujaf-317	168	18	aigbovo	aigbovo	PROPN
gujaf-317	168	19	&	&	CCONJ
gujaf-317	168	20	orobator	orobator	NOUN
gujaf-317	168	21	,	,	PUNCT
gujaf-317	168	22	2022	2022	NUM
gujaf-317	168	23	)	)	PUNCT
gujaf-317	168	24	.	.	PUNCT
gujaf-317	169	1	according	accord	VERB
gujaf-317	169	2	to	to	ADP
gujaf-317	169	3	osakwe	osakwe	NOUN
gujaf-317	169	4	and	and	CCONJ
gujaf-317	169	5	akunna	akunna	PROPN
gujaf-317	169	6	(	(	PUNCT
gujaf-317	169	7	2023	2023	NUM
gujaf-317	169	8	)	)	PUNCT
gujaf-317	169	9	,	,	PUNCT
gujaf-317	169	10	the	the	DET
gujaf-317	169	11	main	main	ADJ
gujaf-317	169	12	critique	critique	NOUN
gujaf-317	169	13	of	of	ADP
gujaf-317	169	14	technology	technology	NOUN
gujaf-317	169	15	acceptance	acceptance	NOUN
gujaf-317	169	16	theory	theory	NOUN
gujaf-317	169	17	is	be	AUX
gujaf-317	169	18	that	that	SCONJ
gujaf-317	169	19	it	it	PRON
gujaf-317	169	20	neglected	neglect	VERB
gujaf-317	169	21	to	to	PART
gujaf-317	169	22	account	account	VERB
gujaf-317	169	23	for	for	ADP
gujaf-317	169	24	the	the	DET
gujaf-317	169	25	expenses	expense	NOUN
gujaf-317	169	26	associated	associate	VERB
gujaf-317	169	27	with	with	ADP
gujaf-317	169	28	purchasing	purchase	VERB
gujaf-317	169	29	new	new	ADJ
gujaf-317	169	30	technology	technology	NOUN
gujaf-317	169	31	.	.	PUNCT
gujaf-317	170	1	this	this	PRON
gujaf-317	170	2	is	be	AUX
gujaf-317	170	3	due	due	ADJ
gujaf-317	170	4	to	to	ADP
gujaf-317	170	5	the	the	DET
gujaf-317	170	6	possibility	possibility	NOUN
gujaf-317	170	7	that	that	SCONJ
gujaf-317	170	8	users	user	NOUN
gujaf-317	170	9	who	who	PRON
gujaf-317	170	10	would	would	AUX
gujaf-317	170	11	be	be	AUX
gujaf-317	170	12	open	open	ADJ
gujaf-317	170	13	to	to	ADP
gujaf-317	170	14	embracing	embrace	VERB
gujaf-317	170	15	a	a	DET
gujaf-317	170	16	new	new	ADJ
gujaf-317	170	17	technology	technology	NOUN
gujaf-317	170	18	are	be	AUX
gujaf-317	170	19	unaware	unaware	ADJ
gujaf-317	170	20	of	of	ADP
gujaf-317	170	21	the	the	DET
gujaf-317	170	22	associated	associated	ADJ
gujaf-317	170	23	costs	cost	NOUN
gujaf-317	170	24	and	and	CCONJ
gujaf-317	170	25	lack	lack	VERB
gujaf-317	170	26	the	the	DET
gujaf-317	170	27	finances	finance	NOUN
gujaf-317	170	28	to	to	PART
gujaf-317	170	29	do	do	VERB
gujaf-317	170	30	so	so	ADV
gujaf-317	170	31	(	(	PUNCT
gujaf-317	170	32	asidok	asidok	PROPN
gujaf-317	170	33	&	&	CCONJ
gujaf-317	170	34	michael	michael	PROPN
gujaf-317	170	35	,	,	PUNCT
gujaf-317	170	36	2018	2018	NUM
gujaf-317	170	37	)	)	PUNCT
gujaf-317	170	38	.	.	PUNCT
gujaf-317	171	1	empirical	empirical	ADJ
gujaf-317	171	2	review	review	PROPN
gujaf-317	171	3	gusau	gusau	ADJ
gujaf-317	171	4	journal	journal	NOUN
gujaf-317	171	5	of	of	ADP
gujaf-317	171	6	accounting	accounting	NOUN
gujaf-317	171	7	and	and	CCONJ
gujaf-317	171	8	finance	finance	NOUN
gujaf-317	171	9	,	,	PUNCT
gujaf-317	171	10	vol	vol	NOUN
gujaf-317	171	11	.	.	PROPN
gujaf-317	171	12	5	5	NUM
gujaf-317	171	13	,	,	PUNCT
gujaf-317	171	14	issue	issue	NOUN
gujaf-317	171	15	2	2	NUM
gujaf-317	171	16	,	,	PUNCT
gujaf-317	171	17	october	october	PROPN
gujaf-317	171	18	,	,	PUNCT
gujaf-317	171	19	2024	2024	NUM
gujaf-317	171	20	226	226	NUM
gujaf-317	171	21	using	use	VERB
gujaf-317	171	22	equity	equity	PROPN
gujaf-317	171	23	bank	bank	PROPN
gujaf-317	171	24	ltd	ltd	PROPN
gujaf-317	171	25	.	.	PROPN
gujaf-317	172	1	as	as	ADP
gujaf-317	172	2	a	a	DET
gujaf-317	172	3	case	case	NOUN
gujaf-317	172	4	study	study	NOUN
gujaf-317	172	5	,	,	PUNCT
gujaf-317	172	6	harelimana	harelimana	PROPN
gujaf-317	172	7	(	(	PUNCT
gujaf-317	172	8	2018	2018	NUM
gujaf-317	172	9	)	)	PUNCT
gujaf-317	172	10	assessed	assess	VERB
gujaf-317	172	11	the	the	DET
gujaf-317	172	12	influence	influence	NOUN
gujaf-317	172	13	of	of	ADP
gujaf-317	172	14	electronic	electronic	ADJ
gujaf-317	172	15	payment	payment	NOUN
gujaf-317	172	16	systems	system	NOUN
gujaf-317	172	17	on	on	ADP
gujaf-317	172	18	rwandan	rwandan	PROPN
gujaf-317	172	19	financial	financial	ADJ
gujaf-317	172	20	organizations	organization	NOUN
gujaf-317	172	21	'	'	PART
gujaf-317	172	22	financial	financial	ADJ
gujaf-317	172	23	performance	performance	NOUN
gujaf-317	172	24	from	from	ADP
gujaf-317	172	25	2012	2012	NUM
gujaf-317	172	26	to	to	ADP
gujaf-317	172	27	2016	2016	NUM
gujaf-317	172	28	.	.	PUNCT
gujaf-317	173	1	of	of	ADP
gujaf-317	173	2	the	the	DET
gujaf-317	173	3	253	253	NUM
gujaf-317	173	4	people	people	NOUN
gujaf-317	173	5	in	in	ADP
gujaf-317	173	6	the	the	DET
gujaf-317	173	7	population	population	NOUN
gujaf-317	173	8	,	,	PUNCT
gujaf-317	173	9	155	155	NUM
gujaf-317	173	10	respondents	respondent	NOUN
gujaf-317	173	11	were	be	AUX
gujaf-317	173	12	selected	select	VERB
gujaf-317	173	13	as	as	ADP
gujaf-317	173	14	a	a	DET
gujaf-317	173	15	sample	sample	NOUN
gujaf-317	173	16	for	for	ADP
gujaf-317	173	17	the	the	DET
gujaf-317	173	18	research	research	NOUN
gujaf-317	173	19	,	,	PUNCT
gujaf-317	173	20	which	which	PRON
gujaf-317	173	21	employed	employ	VERB
gujaf-317	173	22	both	both	CCONJ
gujaf-317	173	23	primary	primary	ADJ
gujaf-317	173	24	and	and	CCONJ
gujaf-317	173	25	secondary	secondary	ADJ
gujaf-317	173	26	data	datum	NOUN
gujaf-317	173	27	.	.	PUNCT
gujaf-317	174	1	using	use	VERB
gujaf-317	174	2	multiple	multiple	ADJ
gujaf-317	174	3	regression	regression	NOUN
gujaf-317	174	4	analysis	analysis	NOUN
gujaf-317	174	5	and	and	CCONJ
gujaf-317	174	6	descriptive	descriptive	ADJ
gujaf-317	174	7	statistics	statistic	NOUN
gujaf-317	174	8	,	,	PUNCT
gujaf-317	174	9	the	the	DET
gujaf-317	174	10	acquired	acquire	VERB
gujaf-317	174	11	data	datum	NOUN
gujaf-317	174	12	was	be	AUX
gujaf-317	174	13	examined	examine	VERB
gujaf-317	174	14	.	.	PUNCT
gujaf-317	175	1	customers	customer	NOUN
gujaf-317	175	2	'	'	PART
gujaf-317	175	3	access	access	NOUN
gujaf-317	175	4	to	to	ADP
gujaf-317	175	5	electronic	electronic	ADJ
gujaf-317	175	6	payments	payment	NOUN
gujaf-317	175	7	was	be	AUX
gujaf-317	175	8	influenced	influence	VERB
gujaf-317	175	9	by	by	ADP
gujaf-317	175	10	a	a	DET
gujaf-317	175	11	number	number	NOUN
gujaf-317	175	12	of	of	ADP
gujaf-317	175	13	factors	factor	NOUN
gujaf-317	175	14	,	,	PUNCT
gujaf-317	175	15	including	include	VERB
gujaf-317	175	16	recommendations	recommendation	NOUN
gujaf-317	175	17	for	for	ADP
gujaf-317	175	18	straightforward	straightforward	ADJ
gujaf-317	175	19	loan	loan	NOUN
gujaf-317	175	20	application	application	NOUN
gujaf-317	175	21	processes	process	NOUN
gujaf-317	175	22	,	,	PUNCT
gujaf-317	175	23	minimal	minimal	ADJ
gujaf-317	175	24	collateral	collateral	ADJ
gujaf-317	175	25	requirements	requirement	NOUN
gujaf-317	175	26	,	,	PUNCT
gujaf-317	175	27	cheap	cheap	ADJ
gujaf-317	175	28	financing	financing	NOUN
gujaf-317	175	29	costs	cost	NOUN
gujaf-317	175	30	,	,	PUNCT
gujaf-317	175	31	low	low	ADJ
gujaf-317	175	32	interest	interest	NOUN
gujaf-317	175	33	rates	rate	NOUN
gujaf-317	175	34	,	,	PUNCT
gujaf-317	175	35	and	and	CCONJ
gujaf-317	175	36	government	government	NOUN
gujaf-317	175	37	guarantees	guarantee	NOUN
gujaf-317	175	38	.	.	PUNCT
gujaf-317	176	1	additionally	additionally	ADV
gujaf-317	176	2	,	,	PUNCT
gujaf-317	176	3	the	the	DET
gujaf-317	176	4	study	study	NOUN
gujaf-317	176	5	found	find	VERB
gujaf-317	176	6	that	that	SCONJ
gujaf-317	176	7	online	online	ADJ
gujaf-317	176	8	remittance	remittance	NOUN
gujaf-317	176	9	,	,	PUNCT
gujaf-317	176	10	internet	internet	NOUN
gujaf-317	176	11	banking	banking	NOUN
gujaf-317	176	12	,	,	PUNCT
gujaf-317	176	13	mobile	mobile	ADJ
gujaf-317	176	14	banking	banking	NOUN
gujaf-317	176	15	,	,	PUNCT
gujaf-317	176	16	and	and	CCONJ
gujaf-317	176	17	electronic	electronic	ADJ
gujaf-317	176	18	card	card	NOUN
gujaf-317	176	19	banking	banking	NOUN
gujaf-317	176	20	all	all	PRON
gujaf-317	176	21	had	have	VERB
gujaf-317	176	22	a	a	DET
gujaf-317	176	23	favorable	favorable	ADJ
gujaf-317	176	24	and	and	CCONJ
gujaf-317	176	25	noteworthy	noteworthy	ADJ
gujaf-317	176	26	effect	effect	NOUN
gujaf-317	176	27	on	on	ADP
gujaf-317	176	28	equity	equity	PROPN
gujaf-317	176	29	bank	bank	PROPN
gujaf-317	176	30	ltd	ltd	PROPN
gujaf-317	176	31	.	.	PROPN
gujaf-317	176	32	's	's	PART
gujaf-317	176	33	profitability	profitability	NOUN
gujaf-317	176	34	.	.	PUNCT
gujaf-317	177	1	the	the	DET
gujaf-317	177	2	impact	impact	NOUN
gujaf-317	177	3	of	of	ADP
gujaf-317	177	4	electronic	electronic	ADJ
gujaf-317	177	5	banking	banking	NOUN
gujaf-317	177	6	on	on	ADP
gujaf-317	177	7	the	the	DET
gujaf-317	177	8	financial	financial	ADJ
gujaf-317	177	9	performance	performance	NOUN
gujaf-317	177	10	of	of	ADP
gujaf-317	177	11	kenyan	kenyan	ADJ
gujaf-317	177	12	listed	list	VERB
gujaf-317	177	13	commercial	commercial	ADJ
gujaf-317	177	14	banks	bank	NOUN
gujaf-317	177	15	was	be	AUX
gujaf-317	177	16	studied	study	VERB
gujaf-317	177	17	by	by	ADP
gujaf-317	177	18	ogutu	ogutu	NOUN
gujaf-317	177	19	and	and	CCONJ
gujaf-317	177	20	fatokio	fatokio	PROPN
gujaf-317	177	21	(	(	PUNCT
gujaf-317	177	22	2019	2019	NUM
gujaf-317	177	23	)	)	PUNCT
gujaf-317	177	24	,	,	PUNCT
gujaf-317	177	25	who	who	PRON
gujaf-317	177	26	discovered	discover	VERB
gujaf-317	177	27	a	a	DET
gujaf-317	177	28	strong	strong	ADJ
gujaf-317	177	29	connection	connection	NOUN
gujaf-317	177	30	between	between	ADP
gujaf-317	177	31	the	the	DET
gujaf-317	177	32	financial	financial	ADJ
gujaf-317	177	33	performance	performance	NOUN
gujaf-317	177	34	of	of	ADP
gujaf-317	177	35	kenyan	kenyan	ADJ
gujaf-317	177	36	listed	list	VERB
gujaf-317	177	37	commercial	commercial	ADJ
gujaf-317	177	38	banks	bank	NOUN
gujaf-317	177	39	and	and	CCONJ
gujaf-317	177	40	online	online	ADJ
gujaf-317	177	41	,	,	PUNCT
gujaf-317	177	42	agency	agency	NOUN
gujaf-317	177	43	,	,	PUNCT
gujaf-317	177	44	atm	atm	PROPN
gujaf-317	177	45	,	,	PUNCT
gujaf-317	177	46	and	and	CCONJ
gujaf-317	177	47	mobile	mobile	ADJ
gujaf-317	177	48	banking	banking	NOUN
gujaf-317	177	49	.	.	PUNCT
gujaf-317	178	1	nazaritehrani	nazaritehrani	PROPN
gujaf-317	178	2	and	and	CCONJ
gujaf-317	178	3	mashali	mashali	PROPN
gujaf-317	178	4	(	(	PUNCT
gujaf-317	178	5	2020	2020	NUM
gujaf-317	178	6	)	)	PUNCT
gujaf-317	178	7	conducted	conduct	VERB
gujaf-317	178	8	an	an	DET
gujaf-317	178	9	analysis	analysis	NOUN
gujaf-317	178	10	that	that	PRON
gujaf-317	178	11	focused	focus	VERB
gujaf-317	178	12	on	on	ADP
gujaf-317	178	13	the	the	DET
gujaf-317	178	14	growth	growth	NOUN
gujaf-317	178	15	of	of	ADP
gujaf-317	178	16	e	e	NOUN
gujaf-317	178	17	-	-	ADJ
gujaf-317	178	18	banking	banking	ADJ
gujaf-317	178	19	channels	channel	NOUN
gujaf-317	178	20	and	and	CCONJ
gujaf-317	178	21	their	their	PRON
gujaf-317	178	22	impact	impact	NOUN
gujaf-317	178	23	on	on	ADP
gujaf-317	178	24	developing	develop	VERB
gujaf-317	178	25	countries	country	NOUN
gujaf-317	178	26	'	'	PART
gujaf-317	178	27	market	market	NOUN
gujaf-317	178	28	shares	share	NOUN
gujaf-317	178	29	.	.	PUNCT
gujaf-317	179	1	this	this	DET
gujaf-317	179	2	study	study	NOUN
gujaf-317	179	3	examined	examine	VERB
gujaf-317	179	4	a	a	DET
gujaf-317	179	5	number	number	NOUN
gujaf-317	179	6	of	of	ADP
gujaf-317	179	7	variables	variable	NOUN
gujaf-317	179	8	,	,	PUNCT
gujaf-317	179	9	including	include	VERB
gujaf-317	179	10	pos	pos	NOUN
gujaf-317	179	11	system	system	NOUN
gujaf-317	179	12	,	,	PUNCT
gujaf-317	179	13	mobile	mobile	NOUN
gujaf-317	179	14	,	,	PUNCT
gujaf-317	179	15	internet	internet	NOUN
gujaf-317	179	16	,	,	PUNCT
gujaf-317	179	17	and	and	CCONJ
gujaf-317	179	18	atm	atm	PROPN
gujaf-317	179	19	banking	banking	NOUN
gujaf-317	179	20	,	,	PUNCT
gujaf-317	179	21	all	all	PRON
gujaf-317	179	22	of	of	ADP
gujaf-317	179	23	which	which	PRON
gujaf-317	179	24	were	be	AUX
gujaf-317	179	25	found	find	VERB
gujaf-317	179	26	to	to	PART
gujaf-317	179	27	positively	positively	ADV
gujaf-317	179	28	impact	impact	VERB
gujaf-317	179	29	the	the	DET
gujaf-317	179	30	banks	bank	NOUN
gujaf-317	179	31	'	'	PART
gujaf-317	179	32	market	market	NOUN
gujaf-317	179	33	share	share	NOUN
gujaf-317	179	34	.	.	PUNCT
gujaf-317	180	1	the	the	DET
gujaf-317	180	2	impact	impact	NOUN
gujaf-317	180	3	of	of	ADP
gujaf-317	180	4	electronic	electronic	ADJ
gujaf-317	180	5	banking	banking	NOUN
gujaf-317	180	6	on	on	ADP
gujaf-317	180	7	the	the	DET
gujaf-317	180	8	profitability	profitability	NOUN
gujaf-317	180	9	of	of	ADP
gujaf-317	180	10	nigerian	nigerian	ADJ
gujaf-317	180	11	deposit	deposit	NOUN
gujaf-317	180	12	-	-	PUNCT
gujaf-317	180	13	taking	take	VERB
gujaf-317	180	14	institutions	institution	NOUN
gujaf-317	180	15	was	be	AUX
gujaf-317	180	16	assessed	assess	VERB
gujaf-317	180	17	by	by	ADP
gujaf-317	180	18	nwakoby	nwakoby	PROPN
gujaf-317	180	19	et	et	PROPN
gujaf-317	180	20	al	al	PROPN
gujaf-317	180	21	.	.	PROPN
gujaf-317	180	22	(	(	PUNCT
gujaf-317	180	23	2020	2020	NUM
gujaf-317	180	24	)	)	PUNCT
gujaf-317	180	25	.	.	PUNCT
gujaf-317	181	1	the	the	DET
gujaf-317	181	2	research	research	NOUN
gujaf-317	181	3	employed	employ	VERB
gujaf-317	181	4	an	an	DET
gujaf-317	181	5	ex	ex	X
gujaf-317	181	6	post	post	X
gujaf-317	181	7	facto	facto	X
gujaf-317	181	8	research	research	NOUN
gujaf-317	181	9	design	design	NOUN
gujaf-317	181	10	,	,	PUNCT
gujaf-317	181	11	and	and	CCONJ
gujaf-317	181	12	data	datum	NOUN
gujaf-317	181	13	was	be	AUX
gujaf-317	181	14	sourced	source	VERB
gujaf-317	181	15	from	from	ADP
gujaf-317	181	16	the	the	DET
gujaf-317	181	17	nine	nine	NUM
gujaf-317	181	18	nigerian	nigerian	ADJ
gujaf-317	181	19	deposit	deposit	NOUN
gujaf-317	181	20	money	money	NOUN
gujaf-317	181	21	banks	bank	NOUN
gujaf-317	181	22	that	that	PRON
gujaf-317	181	23	were	be	AUX
gujaf-317	181	24	sampled	sample	VERB
gujaf-317	181	25	from	from	ADP
gujaf-317	181	26	the	the	DET
gujaf-317	181	27	total	total	ADJ
gujaf-317	181	28	number	number	NOUN
gujaf-317	181	29	of	of	ADP
gujaf-317	181	30	fifteen	fifteen	NUM
gujaf-317	181	31	quoted	quote	VERB
gujaf-317	181	32	banks	bank	NOUN
gujaf-317	181	33	on	on	ADP
gujaf-317	181	34	the	the	DET
gujaf-317	181	35	nigerian	nigerian	ADJ
gujaf-317	181	36	stock	stock	NOUN
gujaf-317	181	37	exchange	exchange	PROPN
gujaf-317	181	38	.	.	PUNCT
gujaf-317	182	1	this	this	DET
gujaf-317	182	2	information	information	NOUN
gujaf-317	182	3	was	be	AUX
gujaf-317	182	4	gathered	gather	VERB
gujaf-317	182	5	from	from	ADP
gujaf-317	182	6	the	the	DET
gujaf-317	182	7	banks	bank	NOUN
gujaf-317	182	8	'	'	PART
gujaf-317	182	9	various	various	ADJ
gujaf-317	182	10	annual	annual	ADJ
gujaf-317	182	11	reports	report	NOUN
gujaf-317	182	12	and	and	CCONJ
gujaf-317	182	13	accounts	account	NOUN
gujaf-317	182	14	as	as	ADV
gujaf-317	182	15	well	well	ADV
gujaf-317	182	16	as	as	ADP
gujaf-317	182	17	from	from	ADP
gujaf-317	182	18	cbn	cbn	PROPN
gujaf-317	182	19	statistical	statistical	ADJ
gujaf-317	182	20	bulletins	bulletin	NOUN
gujaf-317	182	21	for	for	ADP
gujaf-317	182	22	the	the	DET
gujaf-317	182	23	years	year	NOUN
gujaf-317	182	24	2009	2009	NUM
gujaf-317	182	25	to	to	ADP
gujaf-317	182	26	2018	2018	NUM
gujaf-317	182	27	.	.	PUNCT
gujaf-317	183	1	the	the	DET
gujaf-317	183	2	study	study	NOUN
gujaf-317	183	3	used	use	VERB
gujaf-317	183	4	the	the	DET
gujaf-317	183	5	ordinary	ordinary	ADJ
gujaf-317	183	6	least	least	ADJ
gujaf-317	183	7	squares	square	NOUN
gujaf-317	183	8	framework	framework	NOUN
gujaf-317	183	9	of	of	ADP
gujaf-317	183	10	panel	panel	NOUN
gujaf-317	183	11	regression	regression	NOUN
gujaf-317	183	12	analysis	analysis	NOUN
gujaf-317	183	13	,	,	PUNCT
gujaf-317	183	14	and	and	CCONJ
gujaf-317	183	15	the	the	DET
gujaf-317	183	16	results	result	NOUN
gujaf-317	183	17	indicated	indicate	VERB
gujaf-317	183	18	that	that	SCONJ
gujaf-317	183	19	the	the	DET
gujaf-317	183	20	return	return	NOUN
gujaf-317	183	21	on	on	ADP
gujaf-317	183	22	equity	equity	NOUN
gujaf-317	183	23	of	of	ADP
gujaf-317	183	24	nigerian	nigerian	ADJ
gujaf-317	183	25	deposit	deposit	NOUN
gujaf-317	183	26	-	-	PUNCT
gujaf-317	183	27	taking	take	VERB
gujaf-317	183	28	banks	bank	NOUN
gujaf-317	183	29	was	be	AUX
gujaf-317	183	30	negatively	negatively	ADV
gujaf-317	183	31	but	but	CCONJ
gujaf-317	183	32	not	not	PART
gujaf-317	183	33	significantly	significantly	ADV
gujaf-317	183	34	impacted	impact	VERB
gujaf-317	183	35	by	by	ADP
gujaf-317	183	36	atms	atms	PROPN
gujaf-317	183	37	and	and	CCONJ
gujaf-317	183	38	pos	pos	PROPN
gujaf-317	183	39	.	.	PUNCT
gujaf-317	184	1	ihediwa	ihediwa	PROPN
gujaf-317	184	2	(	(	PUNCT
gujaf-317	184	3	2020	2020	NUM
gujaf-317	184	4	)	)	PUNCT
gujaf-317	184	5	looked	look	VERB
gujaf-317	184	6	into	into	ADP
gujaf-317	184	7	the	the	DET
gujaf-317	184	8	link	link	NOUN
gujaf-317	184	9	between	between	ADP
gujaf-317	184	10	nigerian	nigerian	ADJ
gujaf-317	184	11	deposit	deposit	NOUN
gujaf-317	184	12	money	money	NOUN
gujaf-317	184	13	banks	bank	NOUN
gujaf-317	184	14	'	'	PART
gujaf-317	184	15	profitability	profitability	NOUN
gujaf-317	184	16	and	and	CCONJ
gujaf-317	184	17	electronic	electronic	ADJ
gujaf-317	184	18	banking	banking	NOUN
gujaf-317	184	19	.	.	PUNCT
gujaf-317	185	1	this	this	DET
gujaf-317	185	2	research	research	NOUN
gujaf-317	185	3	employed	employ	VERB
gujaf-317	185	4	an	an	DET
gujaf-317	185	5	ex	ex	X
gujaf-317	185	6	post	post	X
gujaf-317	185	7	facto	facto	X
gujaf-317	185	8	research	research	NOUN
gujaf-317	185	9	design	design	NOUN
gujaf-317	185	10	.	.	PUNCT
gujaf-317	186	1	nine	nine	NUM
gujaf-317	186	2	nigerian	nigerian	ADJ
gujaf-317	186	3	deposit	deposit	NOUN
gujaf-317	186	4	money	money	NOUN
gujaf-317	186	5	institutions	institution	NOUN
gujaf-317	186	6	were	be	AUX
gujaf-317	186	7	picked	pick	VERB
gujaf-317	186	8	as	as	ADP
gujaf-317	186	9	a	a	DET
gujaf-317	186	10	sample	sample	NOUN
gujaf-317	186	11	from	from	ADP
gujaf-317	186	12	a	a	DET
gujaf-317	186	13	population	population	NOUN
gujaf-317	186	14	of	of	ADP
gujaf-317	186	15	fifteen	fifteen	NUM
gujaf-317	186	16	banks	bank	NOUN
gujaf-317	186	17	listed	list	VERB
gujaf-317	186	18	on	on	ADP
gujaf-317	186	19	the	the	DET
gujaf-317	186	20	nigerian	nigerian	ADJ
gujaf-317	186	21	stock	stock	NOUN
gujaf-317	186	22	exchange	exchange	PROPN
gujaf-317	186	23	.	.	PUNCT
gujaf-317	187	1	the	the	DET
gujaf-317	187	2	cbn	cbn	PROPN
gujaf-317	187	3	statistical	statistical	ADJ
gujaf-317	187	4	bulletins	bulletin	NOUN
gujaf-317	187	5	and	and	CCONJ
gujaf-317	187	6	the	the	DET
gujaf-317	187	7	yearly	yearly	ADJ
gujaf-317	187	8	reports	report	NOUN
gujaf-317	187	9	and	and	CCONJ
gujaf-317	187	10	accounts	account	NOUN
gujaf-317	187	11	of	of	ADP
gujaf-317	187	12	the	the	DET
gujaf-317	187	13	selected	select	VERB
gujaf-317	187	14	banks	bank	NOUN
gujaf-317	187	15	provided	provide	VERB
gujaf-317	187	16	the	the	DET
gujaf-317	187	17	data	datum	NOUN
gujaf-317	187	18	for	for	ADP
gujaf-317	187	19	the	the	DET
gujaf-317	187	20	years	year	NOUN
gujaf-317	187	21	2009	2009	NUM
gujaf-317	187	22	through	through	ADP
gujaf-317	187	23	2018	2018	NUM
gujaf-317	187	24	.	.	PUNCT
gujaf-317	188	1	the	the	DET
gujaf-317	188	2	study	study	NOUN
gujaf-317	188	3	examined	examine	VERB
gujaf-317	188	4	the	the	DET
gujaf-317	188	5	hypotheses	hypothesis	NOUN
gujaf-317	188	6	using	use	VERB
gujaf-317	188	7	regression	regression	NOUN
gujaf-317	188	8	analysis	analysis	NOUN
gujaf-317	188	9	with	with	ADP
gujaf-317	188	10	the	the	DET
gujaf-317	188	11	use	use	NOUN
gujaf-317	188	12	of	of	ADP
gujaf-317	188	13	e	e	NOUN
gujaf-317	188	14	-	-	NOUN
gujaf-317	188	15	view	view	NOUN
gujaf-317	188	16	9.0	9.0	NUM
gujaf-317	188	17	.	.	PUNCT
gujaf-317	189	1	according	accord	VERB
gujaf-317	189	2	to	to	ADP
gujaf-317	189	3	the	the	DET
gujaf-317	189	4	report	report	NOUN
gujaf-317	189	5	,	,	PUNCT
gujaf-317	189	6	the	the	DET
gujaf-317	189	7	return	return	NOUN
gujaf-317	189	8	on	on	ADP
gujaf-317	189	9	equity	equity	NOUN
gujaf-317	189	10	of	of	ADP
gujaf-317	189	11	nigerian	nigerian	ADJ
gujaf-317	189	12	deposit	deposit	NOUN
gujaf-317	189	13	-	-	PUNCT
gujaf-317	189	14	taking	take	VERB
gujaf-317	189	15	banks	bank	NOUN
gujaf-317	189	16	is	be	AUX
gujaf-317	189	17	negatively	negatively	ADV
gujaf-317	189	18	affected	affect	VERB
gujaf-317	189	19	through	through	ADP
gujaf-317	189	20	the	the	DET
gujaf-317	189	21	use	use	NOUN
gujaf-317	189	22	of	of	ADP
gujaf-317	189	23	automated	automate	VERB
gujaf-317	189	24	teller	teller	NOUN
gujaf-317	189	25	machines	machine	NOUN
gujaf-317	189	26	(	(	PUNCT
gujaf-317	189	27	atms	atms	PROPN
gujaf-317	189	28	)	)	PUNCT
gujaf-317	189	29	as	as	ADP
gujaf-317	189	30	a	a	DET
gujaf-317	189	31	payment	payment	NOUN
gujaf-317	189	32	method	method	NOUN
gujaf-317	189	33	.	.	PUNCT
gujaf-317	190	1	deekor	deekor	VERB
gujaf-317	190	2	(	(	PUNCT
gujaf-317	190	3	2021	2021	NUM
gujaf-317	190	4	)	)	PUNCT
gujaf-317	190	5	used	use	VERB
gujaf-317	190	6	quarterly	quarterly	ADJ
gujaf-317	190	7	data	datum	NOUN
gujaf-317	190	8	from	from	ADP
gujaf-317	190	9	2010	2010	NUM
gujaf-317	190	10	to	to	ADP
gujaf-317	190	11	2018	2018	NUM
gujaf-317	190	12	to	to	PART
gujaf-317	190	13	evaluate	evaluate	VERB
gujaf-317	190	14	the	the	DET
gujaf-317	190	15	effectiveness	effectiveness	NOUN
gujaf-317	190	16	of	of	ADP
gujaf-317	190	17	deposittaking	deposittake	VERB
gujaf-317	190	18	banks	bank	NOUN
gujaf-317	190	19	and	and	CCONJ
gujaf-317	190	20	e	e	NOUN
gujaf-317	190	21	-	-	NOUN
gujaf-317	190	22	banking	banking	NOUN
gujaf-317	190	23	in	in	ADP
gujaf-317	190	24	nigeria	nigeria	PROPN
gujaf-317	190	25	.	.	PUNCT
gujaf-317	191	1	bank	bank	NOUN
gujaf-317	191	2	performance	performance	NOUN
gujaf-317	191	3	was	be	AUX
gujaf-317	191	4	indicated	indicate	VERB
gujaf-317	191	5	by	by	ADP
gujaf-317	191	6	net	net	ADJ
gujaf-317	191	7	interest	interest	NOUN
gujaf-317	191	8	margin	margin	NOUN
gujaf-317	191	9	,	,	PUNCT
gujaf-317	191	10	while	while	SCONJ
gujaf-317	191	11	e	e	NOUN
gujaf-317	191	12	-	-	NOUN
gujaf-317	191	13	banking	banking	NOUN
gujaf-317	191	14	was	be	AUX
gujaf-317	191	15	indicated	indicate	VERB
gujaf-317	191	16	by	by	ADP
gujaf-317	191	17	atm	atm	PROPN
gujaf-317	191	18	,	,	PUNCT
gujaf-317	191	19	pos	pos	NOUN
gujaf-317	191	20	,	,	PUNCT
gujaf-317	191	21	mobile	mobile	ADJ
gujaf-317	191	22	banking	banking	NOUN
gujaf-317	191	23	,	,	PUNCT
gujaf-317	191	24	and	and	CCONJ
gujaf-317	191	25	web	web	NOUN
gujaf-317	191	26	pay	pay	NOUN
gujaf-317	191	27	.	.	PUNCT
gujaf-317	192	1	according	accord	VERB
gujaf-317	192	2	to	to	ADP
gujaf-317	192	3	the	the	DET
gujaf-317	192	4	study	study	NOUN
gujaf-317	192	5	,	,	PUNCT
gujaf-317	192	6	mobile	mobile	ADJ
gujaf-317	192	7	banking	banking	NOUN
gujaf-317	192	8	has	have	VERB
gujaf-317	192	9	a	a	DET
gujaf-317	192	10	favorable	favorable	ADJ
gujaf-317	192	11	and	and	CCONJ
gujaf-317	192	12	significant	significant	ADJ
gujaf-317	192	13	link	link	NOUN
gujaf-317	192	14	with	with	ADP
gujaf-317	192	15	net	net	ADJ
gujaf-317	192	16	interest	interest	NOUN
gujaf-317	192	17	margin	margin	NOUN
gujaf-317	192	18	,	,	PUNCT
gujaf-317	192	19	but	but	CCONJ
gujaf-317	192	20	pos	pos	NOUN
gujaf-317	192	21	,	,	PUNCT
gujaf-317	192	22	web	web	NOUN
gujaf-317	192	23	pay	pay	NOUN
gujaf-317	192	24	,	,	PUNCT
gujaf-317	192	25	and	and	CCONJ
gujaf-317	192	26	atms	atms	NOUN
gujaf-317	192	27	have	have	VERB
gujaf-317	192	28	no	no	DET
gujaf-317	192	29	discernible	discernible	ADJ
gujaf-317	192	30	effect	effect	NOUN
gujaf-317	192	31	on	on	ADP
gujaf-317	192	32	it	it	PRON
gujaf-317	192	33	.	.	PUNCT
gujaf-317	193	1	okonkwo	okonkwo	NOUN
gujaf-317	193	2	and	and	CCONJ
gujaf-317	193	3	ekwueme	ekwueme	NOUN
gujaf-317	193	4	(	(	PUNCT
gujaf-317	193	5	2022	2022	NUM
gujaf-317	193	6	)	)	PUNCT
gujaf-317	193	7	used	use	VERB
gujaf-317	193	8	time	time	NOUN
gujaf-317	193	9	series	series	PROPN
gujaf-317	193	10	data	datum	NOUN
gujaf-317	193	11	from	from	ADP
gujaf-317	193	12	2009	2009	NUM
gujaf-317	193	13	to	to	ADP
gujaf-317	193	14	2019	2019	NUM
gujaf-317	193	15	to	to	PART
gujaf-317	193	16	investigate	investigate	VERB
gujaf-317	193	17	how	how	SCONJ
gujaf-317	193	18	epayments	epayment	NOUN
gujaf-317	193	19	affected	affect	VERB
gujaf-317	193	20	the	the	DET
gujaf-317	193	21	financial	financial	ADJ
gujaf-317	193	22	results	result	NOUN
gujaf-317	193	23	of	of	ADP
gujaf-317	193	24	deposit	deposit	NOUN
gujaf-317	193	25	money	money	NOUN
gujaf-317	193	26	banks	bank	NOUN
gujaf-317	193	27	in	in	ADP
gujaf-317	193	28	nigeria	nigeria	PROPN
gujaf-317	193	29	.	.	PUNCT
gujaf-317	194	1	atm	atm	PROPN
gujaf-317	194	2	and	and	CCONJ
gujaf-317	194	3	pos	pos	NOUN
gujaf-317	194	4	served	serve	VERB
gujaf-317	194	5	as	as	ADP
gujaf-317	194	6	stand	stand	NOUN
gujaf-317	194	7	-	-	PUNCT
gujaf-317	194	8	ins	in	NOUN
gujaf-317	194	9	for	for	ADP
gujaf-317	194	10	the	the	DET
gujaf-317	194	11	independent	independent	ADJ
gujaf-317	194	12	variable	variable	NOUN
gujaf-317	194	13	,	,	PUNCT
gujaf-317	194	14	and	and	CCONJ
gujaf-317	194	15	roa	roa	NOUN
gujaf-317	194	16	as	as	ADP
gujaf-317	194	17	a	a	DET
gujaf-317	194	18	stand	stand	NOUN
gujaf-317	194	19	-	-	PUNCT
gujaf-317	194	20	in	in	NOUN
gujaf-317	194	21	for	for	ADP
gujaf-317	194	22	the	the	DET
gujaf-317	194	23	dependent	dependent	ADJ
gujaf-317	194	24	variable	variable	NOUN
gujaf-317	194	25	.	.	PUNCT
gujaf-317	195	1	the	the	DET
gujaf-317	195	2	gusau	gusau	ADJ
gujaf-317	195	3	journal	journal	NOUN
gujaf-317	195	4	of	of	ADP
gujaf-317	195	5	accounting	accounting	NOUN
gujaf-317	195	6	and	and	CCONJ
gujaf-317	195	7	finance	finance	NOUN
gujaf-317	195	8	,	,	PUNCT
gujaf-317	195	9	vol	vol	NOUN
gujaf-317	195	10	.	.	PROPN
gujaf-317	195	11	5	5	NUM
gujaf-317	195	12	,	,	PUNCT
gujaf-317	195	13	issue	issue	NOUN
gujaf-317	195	14	2	2	NUM
gujaf-317	195	15	,	,	PUNCT
gujaf-317	195	16	october	october	PROPN
gujaf-317	195	17	,	,	PUNCT
gujaf-317	195	18	2024	2024	NUM
gujaf-317	195	19	227	227	NUM
gujaf-317	195	20	results	result	NOUN
gujaf-317	195	21	showed	show	VERB
gujaf-317	195	22	that	that	SCONJ
gujaf-317	195	23	whereas	whereas	SCONJ
gujaf-317	195	24	the	the	DET
gujaf-317	195	25	pos	pos	NOUN
gujaf-317	195	26	has	have	VERB
gujaf-317	195	27	a	a	DET
gujaf-317	195	28	negative	negative	ADJ
gujaf-317	195	29	but	but	CCONJ
gujaf-317	195	30	negligible	negligible	ADJ
gujaf-317	195	31	link	link	NOUN
gujaf-317	195	32	with	with	ADP
gujaf-317	195	33	roa	roa	PROPN
gujaf-317	195	34	,	,	PUNCT
gujaf-317	195	35	the	the	DET
gujaf-317	195	36	atm	atm	NOUN
gujaf-317	195	37	has	have	VERB
gujaf-317	195	38	a	a	DET
gujaf-317	195	39	positive	positive	ADJ
gujaf-317	195	40	but	but	CCONJ
gujaf-317	195	41	negligible	negligible	ADJ
gujaf-317	195	42	effect	effect	NOUN
gujaf-317	195	43	on	on	ADP
gujaf-317	195	44	roa	roa	PROPN
gujaf-317	195	45	.	.	PUNCT
gujaf-317	196	1	the	the	DET
gujaf-317	196	2	influence	influence	NOUN
gujaf-317	196	3	of	of	ADP
gujaf-317	196	4	payments	payment	NOUN
gujaf-317	196	5	system	system	NOUN
gujaf-317	196	6	innovation	innovation	NOUN
gujaf-317	196	7	on	on	ADP
gujaf-317	196	8	the	the	DET
gujaf-317	196	9	financial	financial	ADJ
gujaf-317	196	10	outcomes	outcome	NOUN
gujaf-317	196	11	of	of	ADP
gujaf-317	196	12	nigerian	nigerian	ADJ
gujaf-317	196	13	commercial	commercial	ADJ
gujaf-317	196	14	banks	bank	NOUN
gujaf-317	196	15	was	be	AUX
gujaf-317	196	16	ascertained	ascertain	VERB
gujaf-317	196	17	by	by	ADP
gujaf-317	196	18	zayyanu	zayyanu	PROPN
gujaf-317	196	19	and	and	CCONJ
gujaf-317	196	20	taiwo	taiwo	PROPN
gujaf-317	196	21	(	(	PUNCT
gujaf-317	196	22	2022	2022	NUM
gujaf-317	196	23	)	)	PUNCT
gujaf-317	196	24	.	.	PUNCT
gujaf-317	197	1	according	accord	VERB
gujaf-317	197	2	to	to	ADP
gujaf-317	197	3	the	the	DET
gujaf-317	197	4	report	report	NOUN
gujaf-317	197	5	,	,	PUNCT
gujaf-317	197	6	real	real	ADJ
gujaf-317	197	7	time	time	NOUN
gujaf-317	197	8	gross	gross	ADJ
gujaf-317	197	9	settlement	settlement	NOUN
gujaf-317	197	10	(	(	PUNCT
gujaf-317	197	11	rtgs	rtgs	PROPN
gujaf-317	197	12	)	)	PUNCT
gujaf-317	197	13	has	have	VERB
gujaf-317	197	14	an	an	DET
gujaf-317	197	15	adverse	adverse	ADJ
gujaf-317	197	16	effect	effect	NOUN
gujaf-317	197	17	on	on	ADP
gujaf-317	197	18	the	the	DET
gujaf-317	197	19	return	return	NOUN
gujaf-317	197	20	on	on	ADP
gujaf-317	197	21	assets	asset	NOUN
gujaf-317	197	22	of	of	ADP
gujaf-317	197	23	nigerian	nigerian	ADJ
gujaf-317	197	24	commercial	commercial	ADJ
gujaf-317	197	25	banks	bank	NOUN
gujaf-317	197	26	,	,	PUNCT
gujaf-317	197	27	while	while	SCONJ
gujaf-317	197	28	internet	internet	NOUN
gujaf-317	197	29	,	,	PUNCT
gujaf-317	197	30	pos	pos	NOUN
gujaf-317	197	31	,	,	PUNCT
gujaf-317	197	32	and	and	CCONJ
gujaf-317	197	33	mobile	mobile	ADJ
gujaf-317	197	34	payments	payment	NOUN
gujaf-317	197	35	have	have	VERB
gujaf-317	197	36	a	a	DET
gujaf-317	197	37	favorable	favorable	ADJ
gujaf-317	197	38	and	and	CCONJ
gujaf-317	197	39	significant	significant	ADJ
gujaf-317	197	40	influence	influence	NOUN
gujaf-317	197	41	.	.	PUNCT
gujaf-317	198	1	with	with	ADP
gujaf-317	198	2	numerous	numerous	ADJ
gujaf-317	198	3	studies	study	NOUN
gujaf-317	198	4	focusing	focus	VERB
gujaf-317	198	5	on	on	ADP
gujaf-317	198	6	the	the	DET
gujaf-317	198	7	influence	influence	NOUN
gujaf-317	198	8	of	of	ADP
gujaf-317	198	9	electronic	electronic	ADJ
gujaf-317	198	10	banking	banking	NOUN
gujaf-317	198	11	on	on	ADP
gujaf-317	198	12	financial	financial	ADJ
gujaf-317	198	13	performance	performance	NOUN
gujaf-317	198	14	,	,	PUNCT
gujaf-317	198	15	such	such	ADJ
gujaf-317	198	16	as	as	ADP
gujaf-317	198	17	deekor	deekor	ADJ
gujaf-317	198	18	(	(	PUNCT
gujaf-317	198	19	2021	2021	NUM
gujaf-317	198	20	)	)	PUNCT
gujaf-317	198	21	,	,	PUNCT
gujaf-317	198	22	ihediwa	ihediwa	ADJ
gujaf-317	198	23	(	(	PUNCT
gujaf-317	198	24	2020	2020	NUM
gujaf-317	198	25	)	)	PUNCT
gujaf-317	198	26	,	,	PUNCT
gujaf-317	198	27	nwakoby	nwakoby	PROPN
gujaf-317	198	28	et	et	PROPN
gujaf-317	198	29	al	al	PROPN
gujaf-317	198	30	.	.	PROPN
gujaf-317	198	31	(	(	PUNCT
gujaf-317	198	32	2020	2020	NUM
gujaf-317	198	33	)	)	PUNCT
gujaf-317	198	34	,	,	PUNCT
gujaf-317	198	35	enoruwa	enoruwa	ADJ
gujaf-317	198	36	,	,	PUNCT
gujaf-317	198	37	ezuem	ezuem	ADJ
gujaf-317	198	38	,	,	PUNCT
gujaf-317	198	39	and	and	CCONJ
gujaf-317	198	40	nwani	nwani	X
gujaf-317	198	41	(	(	PUNCT
gujaf-317	198	42	2019	2019	NUM
gujaf-317	198	43	)	)	PUNCT
gujaf-317	198	44	,	,	PUNCT
gujaf-317	198	45	and	and	CCONJ
gujaf-317	198	46	oyewole	oyewole	NOUN
gujaf-317	198	47	,	,	PUNCT
gujaf-317	198	48	el	el	PROPN
gujaf-317	198	49	-	-	PROPN
gujaf-317	198	50	maude	maude	PROPN
gujaf-317	198	51	,	,	PUNCT
gujaf-317	198	52	gambo	gambo	NOUN
gujaf-317	198	53	,	,	PUNCT
gujaf-317	198	54	and	and	CCONJ
gujaf-317	198	55	arikpo	arikpo	NOUN
gujaf-317	198	56	(	(	PUNCT
gujaf-317	198	57	2013	2013	NUM
gujaf-317	198	58	)	)	PUNCT
gujaf-317	198	59	,	,	PUNCT
gujaf-317	198	60	have	have	AUX
gujaf-317	198	61	increased	increase	VERB
gujaf-317	198	62	recently	recently	ADV
gujaf-317	198	63	.	.	PUNCT
gujaf-317	199	1	although	although	SCONJ
gujaf-317	199	2	return	return	NOUN
gujaf-317	199	3	on	on	ADP
gujaf-317	199	4	equity	equity	NOUN
gujaf-317	199	5	(	(	PUNCT
gujaf-317	199	6	roe	roe	PROPN
gujaf-317	199	7	)	)	PUNCT
gujaf-317	199	8	and	and	CCONJ
gujaf-317	199	9	return	return	VERB
gujaf-317	199	10	on	on	ADP
gujaf-317	199	11	assets	asset	NOUN
gujaf-317	199	12	(	(	PUNCT
gujaf-317	199	13	roa	roa	PROPN
gujaf-317	199	14	)	)	PUNCT
gujaf-317	199	15	,	,	PUNCT
gujaf-317	199	16	were	be	AUX
gujaf-317	199	17	used	use	VERB
gujaf-317	199	18	in	in	ADP
gujaf-317	199	19	the	the	DET
gujaf-317	199	20	aforementioned	aforementioned	ADJ
gujaf-317	199	21	studies	study	NOUN
gujaf-317	199	22	,	,	PUNCT
gujaf-317	199	23	net	net	ADJ
gujaf-317	199	24	interest	interest	NOUN
gujaf-317	199	25	income	income	NOUN
gujaf-317	199	26	(	(	PUNCT
gujaf-317	199	27	nii	nii	PROPN
gujaf-317	199	28	)	)	PUNCT
gujaf-317	199	29	,	,	PUNCT
gujaf-317	199	30	a	a	DET
gujaf-317	199	31	critical	critical	ADJ
gujaf-317	199	32	assessment	assessment	NOUN
gujaf-317	199	33	of	of	ADP
gujaf-317	199	34	a	a	DET
gujaf-317	199	35	bank	bank	NOUN
gujaf-317	199	36	's	's	PART
gujaf-317	199	37	profitability	profitability	NOUN
gujaf-317	199	38	derived	derive	VERB
gujaf-317	199	39	from	from	ADP
gujaf-317	199	40	its	its	PRON
gujaf-317	199	41	core	core	NOUN
gujaf-317	199	42	banking	banking	NOUN
gujaf-317	199	43	operations	operation	NOUN
gujaf-317	199	44	,	,	PUNCT
gujaf-317	199	45	was	be	AUX
gujaf-317	199	46	not	not	PART
gujaf-317	199	47	taken	take	VERB
gujaf-317	199	48	into	into	ADP
gujaf-317	199	49	consideration	consideration	NOUN
gujaf-317	199	50	.	.	PUNCT
gujaf-317	200	1	the	the	DET
gujaf-317	200	2	difference	difference	NOUN
gujaf-317	200	3	between	between	ADP
gujaf-317	200	4	interest	interest	NOUN
gujaf-317	200	5	paid	pay	VERB
gujaf-317	200	6	on	on	ADP
gujaf-317	200	7	deposits	deposit	NOUN
gujaf-317	200	8	as	as	ADV
gujaf-317	200	9	well	well	ADV
gujaf-317	200	10	as	as	ADP
gujaf-317	200	11	other	other	ADJ
gujaf-317	200	12	interest	interest	NOUN
gujaf-317	200	13	-	-	PUNCT
gujaf-317	200	14	bearing	bear	VERB
gujaf-317	200	15	debts	debt	NOUN
gujaf-317	200	16	and	and	CCONJ
gujaf-317	200	17	interest	interest	NOUN
gujaf-317	200	18	received	receive	VERB
gujaf-317	200	19	from	from	ADP
gujaf-317	200	20	loans	loan	NOUN
gujaf-317	200	21	,	,	PUNCT
gujaf-317	200	22	securities	security	NOUN
gujaf-317	200	23	,	,	PUNCT
gujaf-317	200	24	and	and	CCONJ
gujaf-317	200	25	other	other	ADJ
gujaf-317	200	26	interest	interest	NOUN
gujaf-317	200	27	-	-	PUNCT
gujaf-317	200	28	earning	earn	VERB
gujaf-317	200	29	assets	asset	NOUN
gujaf-317	200	30	is	be	AUX
gujaf-317	200	31	known	know	VERB
gujaf-317	200	32	as	as	ADP
gujaf-317	200	33	net	net	ADJ
gujaf-317	200	34	interest	interest	NOUN
gujaf-317	200	35	income	income	NOUN
gujaf-317	200	36	.	.	PUNCT
gujaf-317	201	1	these	these	DET
gujaf-317	201	2	studies	study	NOUN
gujaf-317	201	3	might	might	AUX
gujaf-317	201	4	have	have	AUX
gujaf-317	201	5	overlooked	overlook	VERB
gujaf-317	201	6	a	a	DET
gujaf-317	201	7	key	key	ADJ
gujaf-317	201	8	component	component	NOUN
gujaf-317	201	9	of	of	ADP
gujaf-317	201	10	the	the	DET
gujaf-317	201	11	influence	influence	NOUN
gujaf-317	201	12	of	of	ADP
gujaf-317	201	13	electronic	electronic	ADJ
gujaf-317	201	14	banking	banking	NOUN
gujaf-317	201	15	on	on	ADP
gujaf-317	201	16	the	the	DET
gujaf-317	201	17	financial	financial	ADJ
gujaf-317	201	18	outcomes	outcome	NOUN
gujaf-317	201	19	of	of	ADP
gujaf-317	201	20	deposit	deposit	NOUN
gujaf-317	201	21	-	-	PUNCT
gujaf-317	201	22	taking	take	VERB
gujaf-317	201	23	banks	bank	NOUN
gujaf-317	201	24	in	in	ADP
gujaf-317	201	25	nigeria	nigeria	PROPN
gujaf-317	201	26	by	by	ADP
gujaf-317	201	27	failing	fail	VERB
gujaf-317	201	28	to	to	PART
gujaf-317	201	29	take	take	VERB
gujaf-317	201	30	net	net	ADJ
gujaf-317	201	31	interest	interest	NOUN
gujaf-317	201	32	income	income	NOUN
gujaf-317	201	33	(	(	PUNCT
gujaf-317	201	34	nii	nii	PROPN
gujaf-317	201	35	)	)	PUNCT
gujaf-317	201	36	into	into	ADP
gujaf-317	201	37	account	account	NOUN
gujaf-317	201	38	because	because	SCONJ
gujaf-317	201	39	it	it	PRON
gujaf-317	201	40	shows	show	VERB
gujaf-317	201	41	how	how	SCONJ
gujaf-317	201	42	effectively	effectively	ADV
gujaf-317	201	43	banks	bank	NOUN
gujaf-317	201	44	are	be	AUX
gujaf-317	201	45	using	use	VERB
gujaf-317	201	46	their	their	PRON
gujaf-317	201	47	digital	digital	ADJ
gujaf-317	201	48	platforms	platform	NOUN
gujaf-317	201	49	to	to	PART
gujaf-317	201	50	draw	draw	VERB
gujaf-317	201	51	deposits	deposit	NOUN
gujaf-317	201	52	,	,	PUNCT
gujaf-317	201	53	control	control	NOUN
gujaf-317	201	54	interest	interest	NOUN
gujaf-317	201	55	rates	rate	NOUN
gujaf-317	201	56	,	,	PUNCT
gujaf-317	201	57	and	and	CCONJ
gujaf-317	201	58	produce	produce	VERB
gujaf-317	201	59	revenue	revenue	NOUN
gujaf-317	201	60	from	from	ADP
gujaf-317	201	61	interest	interest	NOUN
gujaf-317	201	62	-	-	PUNCT
gujaf-317	201	63	earning	earn	VERB
gujaf-317	201	64	assets	asset	NOUN
gujaf-317	201	65	,	,	PUNCT
gujaf-317	201	66	net	net	ADJ
gujaf-317	201	67	interest	interest	NOUN
gujaf-317	201	68	income	income	NOUN
gujaf-317	201	69	is	be	AUX
gujaf-317	201	70	especially	especially	ADV
gujaf-317	201	71	pertinent	pertinent	ADJ
gujaf-317	201	72	in	in	ADP
gujaf-317	201	73	the	the	DET
gujaf-317	201	74	context	context	NOUN
gujaf-317	201	75	of	of	ADP
gujaf-317	201	76	electronic	electronic	ADJ
gujaf-317	201	77	banking	banking	NOUN
gujaf-317	201	78	.	.	PUNCT
gujaf-317	202	1	thus	thus	ADV
gujaf-317	202	2	,	,	PUNCT
gujaf-317	202	3	the	the	DET
gujaf-317	202	4	lack	lack	NOUN
gujaf-317	202	5	of	of	ADP
gujaf-317	202	6	net	net	ADJ
gujaf-317	202	7	interest	interest	NOUN
gujaf-317	202	8	income	income	NOUN
gujaf-317	202	9	(	(	PUNCT
gujaf-317	202	10	nii	nii	PROPN
gujaf-317	202	11	)	)	PUNCT
gujaf-317	202	12	analysis	analysis	NOUN
gujaf-317	202	13	in	in	ADP
gujaf-317	202	14	evaluating	evaluate	VERB
gujaf-317	202	15	the	the	DET
gujaf-317	202	16	financial	financial	ADJ
gujaf-317	202	17	outcomes	outcome	NOUN
gujaf-317	202	18	of	of	ADP
gujaf-317	202	19	deposit	deposit	NOUN
gujaf-317	202	20	-	-	PUNCT
gujaf-317	202	21	taking	take	VERB
gujaf-317	202	22	banks	bank	NOUN
gujaf-317	202	23	in	in	ADP
gujaf-317	202	24	nigeria	nigeria	PROPN
gujaf-317	202	25	's	's	PART
gujaf-317	202	26	electronic	electronic	ADJ
gujaf-317	202	27	banking	banking	NOUN
gujaf-317	202	28	environment	environment	NOUN
gujaf-317	202	29	represents	represent	VERB
gujaf-317	202	30	a	a	DET
gujaf-317	202	31	research	research	NOUN
gujaf-317	202	32	need	need	NOUN
gujaf-317	202	33	.	.	PUNCT
gujaf-317	203	1	a	a	DET
gujaf-317	203	2	more	more	ADV
gujaf-317	203	3	thorough	thorough	ADJ
gujaf-317	203	4	grasp	grasp	NOUN
gujaf-317	203	5	of	of	ADP
gujaf-317	203	6	how	how	SCONJ
gujaf-317	203	7	electronic	electronic	ADJ
gujaf-317	203	8	banking	banking	NOUN
gujaf-317	203	9	initiatives	initiative	NOUN
gujaf-317	203	10	affect	affect	VERB
gujaf-317	203	11	the	the	DET
gujaf-317	203	12	sustainability	sustainability	NOUN
gujaf-317	203	13	and	and	CCONJ
gujaf-317	203	14	profitability	profitability	NOUN
gujaf-317	203	15	of	of	ADP
gujaf-317	203	16	dmbs	dmb	NOUN
gujaf-317	203	17	in	in	ADP
gujaf-317	203	18	the	the	DET
gujaf-317	203	19	nigerian	nigerian	ADJ
gujaf-317	203	20	financial	financial	ADJ
gujaf-317	203	21	industry	industry	NOUN
gujaf-317	203	22	may	may	AUX
gujaf-317	203	23	be	be	AUX
gujaf-317	203	24	possible	possible	ADJ
gujaf-317	203	25	by	by	ADP
gujaf-317	203	26	investigating	investigate	VERB
gujaf-317	203	27	net	net	ADJ
gujaf-317	203	28	interest	interest	NOUN
gujaf-317	203	29	income	income	NOUN
gujaf-317	203	30	(	(	PUNCT
gujaf-317	203	31	nii	nii	PROPN
gujaf-317	203	32	)	)	PUNCT
gujaf-317	203	33	.	.	PUNCT
gujaf-317	204	1	the	the	DET
gujaf-317	204	2	usefulness	usefulness	NOUN
gujaf-317	204	3	of	of	ADP
gujaf-317	204	4	electronic	electronic	ADJ
gujaf-317	204	5	banking	banking	NOUN
gujaf-317	204	6	tactics	tactic	NOUN
gujaf-317	204	7	in	in	ADP
gujaf-317	204	8	boosting	boost	VERB
gujaf-317	204	9	net	net	ADJ
gujaf-317	204	10	interest	interest	NOUN
gujaf-317	204	11	income	income	NOUN
gujaf-317	204	12	(	(	PUNCT
gujaf-317	204	13	nii	nii	NOUN
gujaf-317	204	14	)	)	PUNCT
gujaf-317	204	15	growth	growth	NOUN
gujaf-317	204	16	,	,	PUNCT
gujaf-317	204	17	improving	improve	VERB
gujaf-317	204	18	interest	interest	NOUN
gujaf-317	204	19	rate	rate	NOUN
gujaf-317	204	20	management	management	NOUN
gujaf-317	204	21	,	,	PUNCT
gujaf-317	204	22	and	and	CCONJ
gujaf-317	204	23	eventually	eventually	ADV
gujaf-317	204	24	improving	improve	VERB
gujaf-317	204	25	dmbs	dmb	NOUN
gujaf-317	204	26	'	'	PART
gujaf-317	204	27	overall	overall	ADJ
gujaf-317	204	28	financial	financial	ADJ
gujaf-317	204	29	performance	performance	NOUN
gujaf-317	204	30	may	may	AUX
gujaf-317	204	31	be	be	AUX
gujaf-317	204	32	revealed	reveal	VERB
gujaf-317	204	33	via	via	ADP
gujaf-317	204	34	this	this	DET
gujaf-317	204	35	line	line	NOUN
gujaf-317	204	36	of	of	ADP
gujaf-317	204	37	inquiry	inquiry	NOUN
gujaf-317	204	38	.	.	PUNCT
gujaf-317	205	1	the	the	DET
gujaf-317	205	2	reason	reason	NOUN
gujaf-317	205	3	for	for	ADP
gujaf-317	205	4	the	the	DET
gujaf-317	205	5	choice	choice	NOUN
gujaf-317	205	6	of	of	ADP
gujaf-317	205	7	nii	nii	PROPN
gujaf-317	205	8	is	be	AUX
gujaf-317	205	9	because	because	SCONJ
gujaf-317	205	10	it	it	PRON
gujaf-317	205	11	enables	enable	VERB
gujaf-317	205	12	the	the	DET
gujaf-317	205	13	need	need	NOUN
gujaf-317	205	14	to	to	PART
gujaf-317	205	15	seek	seek	VERB
gujaf-317	205	16	clarification	clarification	NOUN
gujaf-317	205	17	on	on	ADP
gujaf-317	205	18	specific	specific	ADJ
gujaf-317	205	19	possible	possible	ADJ
gujaf-317	205	20	direction	direction	NOUN
gujaf-317	205	21	towards	towards	ADP
gujaf-317	205	22	interest	interest	NOUN
gujaf-317	205	23	income	income	NOUN
gujaf-317	205	24	generated	generate	VERB
gujaf-317	205	25	by	by	ADP
gujaf-317	205	26	banks	bank	NOUN
gujaf-317	205	27	unlike	unlike	ADP
gujaf-317	205	28	roa	roa	PROPN
gujaf-317	205	29	,	,	PUNCT
gujaf-317	205	30	roe	roe	NOUN
gujaf-317	205	31	and	and	CCONJ
gujaf-317	205	32	profit	profit	NOUN
gujaf-317	205	33	after	after	ADP
gujaf-317	205	34	tax	tax	NOUN
gujaf-317	205	35	that	that	PRON
gujaf-317	205	36	addresses	address	VERB
gujaf-317	205	37	the	the	DET
gujaf-317	205	38	generality	generality	NOUN
gujaf-317	205	39	of	of	ADP
gujaf-317	205	40	revenue	revenue	NOUN
gujaf-317	205	41	of	of	ADP
gujaf-317	205	42	banks	bank	NOUN
gujaf-317	205	43	.	.	PUNCT
gujaf-317	206	1	3.0	3.0	NUM
gujaf-317	206	2	methodology	methodology	NOUN
gujaf-317	206	3	secondary	secondary	ADJ
gujaf-317	206	4	data	datum	NOUN
gujaf-317	206	5	utilized	utilize	VERB
gujaf-317	206	6	in	in	ADP
gujaf-317	206	7	the	the	DET
gujaf-317	206	8	research	research	NOUN
gujaf-317	206	9	were	be	AUX
gujaf-317	206	10	obtained	obtain	VERB
gujaf-317	206	11	from	from	ADP
gujaf-317	206	12	the	the	DET
gujaf-317	206	13	2013–2023	2013–2023	NUM
gujaf-317	206	14	annual	annual	ADJ
gujaf-317	206	15	reports	report	NOUN
gujaf-317	206	16	of	of	ADP
gujaf-317	206	17	a	a	DET
gujaf-317	206	18	few	few	ADJ
gujaf-317	206	19	chosen	choose	VERB
gujaf-317	206	20	banks	bank	NOUN
gujaf-317	206	21	.	.	PUNCT
gujaf-317	207	1	united	united	PROPN
gujaf-317	207	2	bank	bank	PROPN
gujaf-317	207	3	for	for	ADP
gujaf-317	207	4	africa	africa	PROPN
gujaf-317	207	5	,	,	PUNCT
gujaf-317	207	6	zenith	zenith	PROPN
gujaf-317	207	7	bank	bank	PROPN
gujaf-317	207	8	plc	plc	PROPN
gujaf-317	207	9	,	,	PUNCT
gujaf-317	207	10	guarantee	guarantee	VERB
gujaf-317	207	11	trust	trust	NOUN
gujaf-317	207	12	holding	hold	VERB
gujaf-317	207	13	company	company	PROPN
gujaf-317	207	14	plc	plc	PROPN
gujaf-317	207	15	,	,	PUNCT
gujaf-317	207	16	first	first	ADJ
gujaf-317	207	17	bank	bank	PROPN
gujaf-317	207	18	of	of	ADP
gujaf-317	207	19	nigeria	nigeria	PROPN
gujaf-317	207	20	holdings	holding	NOUN
gujaf-317	207	21	,	,	PUNCT
gujaf-317	207	22	access	access	PROPN
gujaf-317	207	23	bank	bank	PROPN
gujaf-317	207	24	plc	plc	PROPN
gujaf-317	207	25	,	,	PUNCT
gujaf-317	207	26	eco	eco	PROPN
gujaf-317	207	27	bank	bank	PROPN
gujaf-317	207	28	,	,	PUNCT
gujaf-317	207	29	and	and	CCONJ
gujaf-317	207	30	stanbic	stanbic	ADJ
gujaf-317	207	31	ibtc	ibtc	NOUN
gujaf-317	207	32	are	be	AUX
gujaf-317	207	33	some	some	PRON
gujaf-317	207	34	of	of	ADP
gujaf-317	207	35	these	these	DET
gujaf-317	207	36	banks	bank	NOUN
gujaf-317	207	37	.	.	PUNCT
gujaf-317	208	1	based	base	VERB
gujaf-317	208	2	on	on	ADP
gujaf-317	208	3	their	their	PRON
gujaf-317	208	4	market	market	NOUN
gujaf-317	208	5	capitalization	capitalization	NOUN
gujaf-317	208	6	as	as	SCONJ
gujaf-317	208	7	reported	report	VERB
gujaf-317	208	8	by	by	ADP
gujaf-317	208	9	the	the	DET
gujaf-317	208	10	nigeria	nigeria	PROPN
gujaf-317	208	11	stock	stock	PROPN
gujaf-317	208	12	exchange	exchange	PROPN
gujaf-317	208	13	(	(	PUNCT
gujaf-317	208	14	nse	nse	NOUN
gujaf-317	208	15	)	)	PUNCT
gujaf-317	208	16	,	,	PUNCT
gujaf-317	208	17	these	these	DET
gujaf-317	208	18	banks	bank	NOUN
gujaf-317	208	19	rank	rank	VERB
gujaf-317	208	20	among	among	ADP
gujaf-317	208	21	the	the	DET
gujaf-317	208	22	top	top	ADJ
gujaf-317	208	23	seven	seven	NUM
gujaf-317	208	24	banks	bank	NOUN
gujaf-317	208	25	in	in	ADP
gujaf-317	208	26	nigeria	nigeria	PROPN
gujaf-317	208	27	.	.	PUNCT
gujaf-317	209	1	three	three	NUM
gujaf-317	209	2	models	model	NOUN
gujaf-317	209	3	of	of	ADP
gujaf-317	209	4	estimation	estimation	NOUN
gujaf-317	209	5	were	be	AUX
gujaf-317	209	6	used	use	VERB
gujaf-317	209	7	:	:	PUNCT
gujaf-317	209	8	random	random	ADJ
gujaf-317	209	9	effect	effect	NOUN
gujaf-317	209	10	,	,	PUNCT
gujaf-317	209	11	fixed	fixed	ADJ
gujaf-317	209	12	effect	effect	NOUN
gujaf-317	209	13	,	,	PUNCT
gujaf-317	209	14	and	and	CCONJ
gujaf-317	209	15	pooled	pool	VERB
gujaf-317	209	16	ols	ol	NOUN
gujaf-317	209	17	.	.	PUNCT
gujaf-317	210	1	the	the	DET
gujaf-317	210	2	breusch	breusch	ADJ
gujaf-317	210	3	pagan	pagan	NOUN
gujaf-317	210	4	(	(	PUNCT
gujaf-317	210	5	bp	bp	PROPN
gujaf-317	210	6	)	)	PUNCT
gujaf-317	210	7	langragian	langragian	ADJ
gujaf-317	210	8	multiple	multiple	ADJ
gujaf-317	210	9	test	test	NOUN
gujaf-317	210	10	aids	aid	NOUN
gujaf-317	210	11	in	in	ADP
gujaf-317	210	12	choosing	choose	VERB
gujaf-317	210	13	the	the	DET
gujaf-317	210	14	most	most	ADV
gujaf-317	210	15	suitable	suitable	ADJ
gujaf-317	210	16	model	model	NOUN
gujaf-317	210	17	from	from	ADP
gujaf-317	210	18	both	both	DET
gujaf-317	210	19	fixed	fix	VERB
gujaf-317	210	20	effect	effect	NOUN
gujaf-317	210	21	and	and	CCONJ
gujaf-317	210	22	pooling	pool	VERB
gujaf-317	210	23	ols	ol	NOUN
gujaf-317	210	24	.	.	PUNCT
gujaf-317	211	1	a	a	DET
gujaf-317	211	2	hausman	hausman	ADJ
gujaf-317	211	3	test	test	NOUN
gujaf-317	211	4	aids	aid	NOUN
gujaf-317	211	5	in	in	ADP
gujaf-317	211	6	choosing	choose	VERB
gujaf-317	211	7	the	the	DET
gujaf-317	211	8	most	most	ADV
gujaf-317	211	9	suitable	suitable	ADJ
gujaf-317	211	10	model	model	NOUN
gujaf-317	211	11	among	among	ADP
gujaf-317	211	12	both	both	DET
gujaf-317	211	13	fixed	fix	VERB
gujaf-317	211	14	effect	effect	NOUN
gujaf-317	211	15	and	and	CCONJ
gujaf-317	211	16	random	random	ADJ
gujaf-317	211	17	effect	effect	NOUN
gujaf-317	211	18	models	model	NOUN
gujaf-317	211	19	.	.	PUNCT
gujaf-317	212	1	model	model	NOUN
gujaf-317	212	2	specification	specification	NOUN
gujaf-317	212	3	the	the	DET
gujaf-317	212	4	functional	functional	ADJ
gujaf-317	212	5	specification	specification	NOUN
gujaf-317	212	6	of	of	ADP
gujaf-317	212	7	the	the	DET
gujaf-317	212	8	model	model	NOUN
gujaf-317	212	9	is	be	AUX
gujaf-317	212	10	presented	present	VERB
gujaf-317	212	11	as	as	ADP
gujaf-317	212	12	:	:	PUNCT
gujaf-317	212	13	dmbta	dmbta	NOUN
gujaf-317	212	14	=	=	SYM
gujaf-317	212	15	f	f	PROPN
gujaf-317	212	16	(	(	PUNCT
gujaf-317	212	17	atm	atm	PROPN
gujaf-317	212	18	,	,	PUNCT
gujaf-317	212	19	pos	pos	NOUN
gujaf-317	212	20	,	,	PUNCT
gujaf-317	212	21	mb	mb	ADP
gujaf-317	212	22	,	,	PUNCT
gujaf-317	212	23	ib	ib	NOUN
gujaf-317	212	24	)	)	PUNCT
gujaf-317	212	25	…	…	PUNCT
gujaf-317	212	26	…	…	PUNCT
gujaf-317	212	27	…	…	PUNCT
gujaf-317	212	28	…	…	PUNCT
gujaf-317	212	29	…	…	PUNCT
gujaf-317	212	30	…	…	PUNCT
gujaf-317	212	31	…	…	PUNCT
gujaf-317	212	32	…	…	PUNCT
gujaf-317	212	33	……	……	NOUN
gujaf-317	212	34	……	……	NOUN
gujaf-317	212	35	……	……	NOUN
gujaf-317	212	36	……	……	NOUN
gujaf-317	212	37	.	.	PUNCT
gujaf-317	213	1	…	…	PUNCT
gujaf-317	213	2	……	……	NOUN
gujaf-317	213	3	.	.	PUNCT
gujaf-317	214	1	eq	eq	X
gujaf-317	214	2	(	(	PUNCT
gujaf-317	214	3	1	1	X
gujaf-317	214	4	)	)	PUNCT
gujaf-317	214	5	gusau	gusau	ADJ
gujaf-317	214	6	journal	journal	NOUN
gujaf-317	214	7	of	of	ADP
gujaf-317	214	8	accounting	accounting	NOUN
gujaf-317	214	9	and	and	CCONJ
gujaf-317	214	10	finance	finance	NOUN
gujaf-317	214	11	,	,	PUNCT
gujaf-317	214	12	vol	vol	NOUN
gujaf-317	214	13	.	.	PROPN
gujaf-317	214	14	5	5	NUM
gujaf-317	214	15	,	,	PUNCT
gujaf-317	214	16	issue	issue	NOUN
gujaf-317	214	17	2	2	NUM
gujaf-317	214	18	,	,	PUNCT
gujaf-317	214	19	october	october	PROPN
gujaf-317	214	20	,	,	PUNCT
gujaf-317	214	21	2024	2024	NUM
gujaf-317	214	22	228	228	NUM
gujaf-317	214	23	the	the	DET
gujaf-317	214	24	model	model	NOUN
gujaf-317	214	25	is	be	AUX
gujaf-317	214	26	expressed	express	VERB
gujaf-317	214	27	econometrically	econometrically	ADV
gujaf-317	214	28	as	as	ADP
gujaf-317	214	29	:	:	PUNCT
gujaf-317	214	30	dmbta	dmbta	NOUN
gujaf-317	214	31	=	=	SYM
gujaf-317	214	32	β0	β0	PROPN
gujaf-317	214	33	+	+	CCONJ
gujaf-317	214	34	β1atm	β1atm	NUM
gujaf-317	214	35	+	+	NUM
gujaf-317	214	36	β2pos	β2pos	NUM
gujaf-317	215	1	+	+	CCONJ
gujaf-317	215	2	β3	β3	ADJ
gujaf-317	215	3	mb	mb	X
gujaf-317	215	4	+	+	X
gujaf-317	215	5	β4ib	β4ib	PUNCT
gujaf-317	216	1	+	+	CCONJ
gujaf-317	216	2	µt	µt	PRON
gujaf-317	216	3	…	…	PUNCT
gujaf-317	216	4	…	…	PUNCT
gujaf-317	216	5	…	…	PUNCT
gujaf-317	216	6	…	…	PUNCT
gujaf-317	216	7	…	…	PUNCT
gujaf-317	216	8	…	…	PUNCT
gujaf-317	216	9	……	……	NOUN
gujaf-317	216	10	……	……	NOUN
gujaf-317	216	11	……	……	NOUN
gujaf-317	216	12	.	.	PUNCT
gujaf-317	217	1	eq	eq	X
gujaf-317	217	2	(	(	PUNCT
gujaf-317	217	3	2	2	NUM
gujaf-317	217	4	)	)	PUNCT
gujaf-317	218	1	where	where	SCONJ
gujaf-317	218	2	:	:	PUNCT
gujaf-317	218	3	dmbta=	dmbta=	NUM
gujaf-317	218	4	deposit	deposit	NOUN
gujaf-317	218	5	money	money	NOUN
gujaf-317	218	6	bank	bank	NOUN
gujaf-317	218	7	total	total	ADJ
gujaf-317	218	8	assets	asset	NOUN
gujaf-317	218	9	atm=	atm=	ADV
gujaf-317	218	10	automated	automate	VERB
gujaf-317	218	11	teller	teller	NOUN
gujaf-317	218	12	machine	machine	NOUN
gujaf-317	218	13	pos	pos	NOUN
gujaf-317	218	14	=	=	NOUN
gujaf-317	218	15	point	point	NOUN
gujaf-317	218	16	of	of	ADP
gujaf-317	218	17	sales	sale	NOUN
gujaf-317	218	18	mb=	mb=	PROPN
gujaf-317	218	19	mobile	mobile	ADJ
gujaf-317	218	20	banking	banking	NOUN
gujaf-317	218	21	ib=	ib=	PROPN
gujaf-317	218	22	internet	internet	PROPN
gujaf-317	218	23	banking	banking	NOUN
gujaf-317	218	24	β0	β0	NOUN
gujaf-317	218	25	=	=	NOUN
gujaf-317	218	26	regression	regression	NOUN
gujaf-317	218	27	constant	constant	ADJ
gujaf-317	218	28	β1	β1	PROPN
gujaf-317	218	29	,	,	PUNCT
gujaf-317	218	30	β2	β2	NOUN
gujaf-317	218	31	,	,	PUNCT
gujaf-317	218	32	β3	β3	VERB
gujaf-317	218	33	and	and	CCONJ
gujaf-317	218	34	β4	β4	PROPN
gujaf-317	218	35	=	=	SYM
gujaf-317	218	36	regression	regression	NOUN
gujaf-317	218	37	coefficient	coefficient	NOUN
gujaf-317	218	38	.	.	PUNCT
gujaf-317	219	1	µt	µt	PUNCT
gujaf-317	220	1	=	=	NOUN
gujaf-317	220	2	stochastic	stochastic	ADJ
gujaf-317	220	3	error	error	NOUN
gujaf-317	220	4	term	term	NOUN
gujaf-317	220	5	however	however	ADV
gujaf-317	220	6	,	,	PUNCT
gujaf-317	220	7	this	this	DET
gujaf-317	220	8	study	study	NOUN
gujaf-317	220	9	research	research	NOUN
gujaf-317	220	10	gap	gap	NOUN
gujaf-317	220	11	made	make	VERB
gujaf-317	220	12	use	use	NOUN
gujaf-317	220	13	of	of	ADP
gujaf-317	220	14	nii	nii	PROPN
gujaf-317	220	15	which	which	PRON
gujaf-317	220	16	is	be	AUX
gujaf-317	220	17	the	the	DET
gujaf-317	220	18	dependent	dependent	ADJ
gujaf-317	220	19	variable	variable	NOUN
gujaf-317	220	20	because	because	SCONJ
gujaf-317	220	21	it	it	PRON
gujaf-317	220	22	has	have	AUX
gujaf-317	220	23	been	be	AUX
gujaf-317	220	24	overlooked	overlook	VERB
gujaf-317	220	25	by	by	ADP
gujaf-317	220	26	previous	previous	ADJ
gujaf-317	220	27	researchers	researcher	NOUN
gujaf-317	220	28	,	,	PUNCT
gujaf-317	220	29	unlike	unlike	ADP
gujaf-317	220	30	gbanador	gbanador	X
gujaf-317	220	31	(	(	PUNCT
gujaf-317	220	32	2023	2023	NUM
gujaf-317	220	33	)	)	PUNCT
gujaf-317	220	34	who	who	PRON
gujaf-317	220	35	made	make	VERB
gujaf-317	220	36	use	use	NOUN
gujaf-317	220	37	of	of	ADP
gujaf-317	220	38	dmbta	dmbta	NOUN
gujaf-317	220	39	.	.	PUNCT
gujaf-317	221	1	the	the	DET
gujaf-317	221	2	functional	functional	ADJ
gujaf-317	221	3	specification	specification	NOUN
gujaf-317	221	4	of	of	ADP
gujaf-317	221	5	the	the	DET
gujaf-317	221	6	model	model	NOUN
gujaf-317	221	7	is	be	AUX
gujaf-317	221	8	presented	present	VERB
gujaf-317	221	9	as	as	ADP
gujaf-317	221	10	:	:	PUNCT
gujaf-317	221	11	nii	nii	PROPN
gujaf-317	221	12	=	=	SYM
gujaf-317	221	13	f	f	PROPN
gujaf-317	221	14	(	(	PUNCT
gujaf-317	221	15	atm	atm	PROPN
gujaf-317	221	16	,	,	PUNCT
gujaf-317	221	17	pos	pos	NOUN
gujaf-317	221	18	,	,	PUNCT
gujaf-317	221	19	mb	mb	ADP
gujaf-317	221	20	,	,	PUNCT
gujaf-317	221	21	ib	ib	NOUN
gujaf-317	221	22	)	)	PUNCT
gujaf-317	221	23	…	…	PUNCT
gujaf-317	221	24	…	…	PUNCT
gujaf-317	221	25	…	…	PUNCT
gujaf-317	221	26	…	…	PUNCT
gujaf-317	221	27	…	…	PUNCT
gujaf-317	221	28	…	…	PUNCT
gujaf-317	221	29	…	…	PUNCT
gujaf-317	221	30	…	…	PUNCT
gujaf-317	221	31	……	……	NOUN
gujaf-317	221	32	……	……	NOUN
gujaf-317	221	33	……	……	NOUN
gujaf-317	221	34	……	……	NOUN
gujaf-317	221	35	……	……	NOUN
gujaf-317	221	36	……	……	NOUN
gujaf-317	221	37	……	……	NOUN
gujaf-317	221	38	eq	eq	NOUN
gujaf-317	221	39	(	(	PUNCT
gujaf-317	221	40	3	3	X
gujaf-317	221	41	)	)	PUNCT
gujaf-317	221	42	the	the	DET
gujaf-317	221	43	model	model	NOUN
gujaf-317	221	44	is	be	AUX
gujaf-317	221	45	expressed	express	VERB
gujaf-317	221	46	econometrically	econometrically	ADV
gujaf-317	221	47	as	as	ADP
gujaf-317	221	48	:	:	PUNCT
gujaf-317	221	49	nii	nii	PROPN
gujaf-317	221	50	=	=	PROPN
gujaf-317	221	51	β0	β0	PROPN
gujaf-317	222	1	+	+	CCONJ
gujaf-317	222	2	β1atm	β1atm	NUM
gujaf-317	223	1	+	+	NUM
gujaf-317	223	2	β2pos	β2pos	NUM
gujaf-317	223	3	+	+	CCONJ
gujaf-317	223	4	β3	β3	ADJ
gujaf-317	223	5	mb	mb	X
gujaf-317	223	6	+	+	X
gujaf-317	223	7	β4ib	β4ib	PUNCT
gujaf-317	223	8	+	+	CCONJ
gujaf-317	223	9	µt	µt	PRON
gujaf-317	223	10	…	…	PUNCT
gujaf-317	223	11	…	…	PUNCT
gujaf-317	223	12	…	…	PUNCT
gujaf-317	223	13	…	…	PUNCT
gujaf-317	223	14	…	…	PUNCT
gujaf-317	223	15	…	…	PUNCT
gujaf-317	223	16	……	……	NOUN
gujaf-317	223	17	……	……	NOUN
gujaf-317	223	18	……	……	NOUN
gujaf-317	223	19	……	……	NOUN
gujaf-317	223	20	..	..	PUNCT
gujaf-317	223	21	eq	eq	X
gujaf-317	223	22	(	(	PUNCT
gujaf-317	223	23	4	4	NUM
gujaf-317	223	24	)	)	PUNCT
gujaf-317	223	25	where	where	SCONJ
gujaf-317	223	26	:	:	PUNCT
gujaf-317	223	27	nii=	nii=	PROPN
gujaf-317	223	28	net	net	ADJ
gujaf-317	223	29	interest	interest	NOUN
gujaf-317	223	30	income	income	NOUN
gujaf-317	223	31	while	while	SCONJ
gujaf-317	223	32	others	other	NOUN
gujaf-317	223	33	are	be	AUX
gujaf-317	223	34	as	as	ADP
gujaf-317	223	35	stated	state	VERB
gujaf-317	223	36	earlier	early	ADJ
gujaf-317	223	37	table	table	NOUN
gujaf-317	223	38	1	1	NUM
gujaf-317	223	39	measurement	measurement	NOUN
gujaf-317	223	40	of	of	ADP
gujaf-317	223	41	the	the	DET
gujaf-317	223	42	variables	variable	NOUN
gujaf-317	223	43	s	s	PROPN
gujaf-317	223	44	/	/	SYM
gujaf-317	223	45	n	n	NUM
gujaf-317	223	46	variables	variable	NOUN
gujaf-317	223	47	description	description	NOUN
gujaf-317	223	48	1	1	NUM
gujaf-317	223	49	net	net	ADJ
gujaf-317	223	50	interest	interest	NOUN
gujaf-317	223	51	income	income	NOUN
gujaf-317	223	52	(	(	PUNCT
gujaf-317	223	53	nii	nii	PROPN
gujaf-317	223	54	)	)	PUNCT
gujaf-317	223	55	bank	bank	NOUN
gujaf-317	223	56	financial	financial	ADJ
gujaf-317	223	57	performance	performance	NOUN
gujaf-317	223	58	will	will	AUX
gujaf-317	223	59	be	be	AUX
gujaf-317	223	60	indicated	indicate	VERB
gujaf-317	223	61	with	with	ADP
gujaf-317	223	62	nii	nii	PROPN
gujaf-317	223	63	which	which	PRON
gujaf-317	223	64	is	be	AUX
gujaf-317	223	65	net	net	ADJ
gujaf-317	223	66	interest	interest	NOUN
gujaf-317	223	67	income	income	NOUN
gujaf-317	223	68	and	and	CCONJ
gujaf-317	223	69	measured	measure	VERB
gujaf-317	223	70	as	as	ADP
gujaf-317	223	71	the	the	DET
gujaf-317	223	72	distinction	distinction	NOUN
gujaf-317	223	73	between	between	ADP
gujaf-317	223	74	interest	interest	NOUN
gujaf-317	223	75	earned	earn	VERB
gujaf-317	223	76	from	from	ADP
gujaf-317	223	77	loans	loan	NOUN
gujaf-317	223	78	,	,	PUNCT
gujaf-317	223	79	securities	security	NOUN
gujaf-317	223	80	,	,	PUNCT
gujaf-317	223	81	and	and	CCONJ
gujaf-317	223	82	other	other	ADJ
gujaf-317	223	83	interest	interest	NOUN
gujaf-317	223	84	-	-	PUNCT
gujaf-317	223	85	generating	generate	VERB
gujaf-317	223	86	assets	asset	NOUN
gujaf-317	223	87	as	as	ADV
gujaf-317	223	88	well	well	ADV
gujaf-317	223	89	as	as	ADP
gujaf-317	223	90	the	the	DET
gujaf-317	223	91	interest	interest	NOUN
gujaf-317	223	92	expenses	expense	NOUN
gujaf-317	223	93	associated	associate	VERB
gujaf-317	223	94	with	with	ADP
gujaf-317	223	95	deposits	deposit	NOUN
gujaf-317	223	96	and	and	CCONJ
gujaf-317	223	97	other	other	ADJ
gujaf-317	223	98	interest	interest	NOUN
gujaf-317	223	99	-	-	PUNCT
gujaf-317	223	100	bearing	bear	VERB
gujaf-317	223	101	debts	debt	NOUN
gujaf-317	223	102	.	.	PUNCT
gujaf-317	224	1	2	2	NUM
gujaf-317	224	2	internet	internet	NOUN
gujaf-317	224	3	banking	banking	NOUN
gujaf-317	224	4	(	(	PUNCT
gujaf-317	224	5	ib	ib	NOUN
gujaf-317	224	6	)	)	PUNCT
gujaf-317	224	7	internet	internet	NOUN
gujaf-317	224	8	banking	banking	NOUN
gujaf-317	224	9	is	be	AUX
gujaf-317	224	10	measured	measure	VERB
gujaf-317	224	11	aggregate	aggregate	ADJ
gujaf-317	224	12	value	value	NOUN
gujaf-317	224	13	of	of	ADP
gujaf-317	224	14	mobile	mobile	ADJ
gujaf-317	224	15	banking	banking	NOUN
gujaf-317	224	16	transactions	transaction	NOUN
gujaf-317	224	17	conducted	conduct	VERB
gujaf-317	224	18	within	within	ADP
gujaf-317	224	19	a	a	DET
gujaf-317	224	20	specific	specific	ADJ
gujaf-317	224	21	year	year	NOUN
gujaf-317	224	22	.	.	PUNCT
gujaf-317	225	1	3	3	NUM
gujaf-317	225	2	automated	automate	VERB
gujaf-317	225	3	teller	teller	NOUN
gujaf-317	225	4	machine	machine	NOUN
gujaf-317	225	5	(	(	PUNCT
gujaf-317	225	6	atm	atm	NOUN
gujaf-317	225	7	)	)	PUNCT
gujaf-317	225	8	automated	automate	VERB
gujaf-317	225	9	teller	teller	NOUN
gujaf-317	225	10	machine	machine	NOUN
gujaf-317	225	11	is	be	AUX
gujaf-317	225	12	measured	measure	VERB
gujaf-317	225	13	by	by	ADP
gujaf-317	225	14	the	the	DET
gujaf-317	225	15	total	total	ADJ
gujaf-317	225	16	value	value	NOUN
gujaf-317	225	17	of	of	ADP
gujaf-317	225	18	atm	atm	NOUN
gujaf-317	225	19	transactions	transaction	NOUN
gujaf-317	225	20	conducted	conduct	VERB
gujaf-317	225	21	within	within	ADP
gujaf-317	225	22	a	a	DET
gujaf-317	225	23	specific	specific	ADJ
gujaf-317	225	24	year	year	NOUN
gujaf-317	225	25	.	.	PUNCT
gujaf-317	226	1	4	4	NUM
gujaf-317	226	2	point	point	NOUN
gujaf-317	226	3	of	of	ADP
gujaf-317	226	4	sales	sale	NOUN
gujaf-317	226	5	(	(	PUNCT
gujaf-317	226	6	pos	pos	NOUN
gujaf-317	226	7	)	)	PUNCT
gujaf-317	226	8	point	point	NOUN
gujaf-317	226	9	of	of	ADP
gujaf-317	226	10	sale	sale	NOUN
gujaf-317	226	11	is	be	AUX
gujaf-317	226	12	measured	measure	VERB
gujaf-317	226	13	by	by	ADP
gujaf-317	226	14	the	the	DET
gujaf-317	226	15	total	total	ADJ
gujaf-317	226	16	value	value	NOUN
gujaf-317	226	17	of	of	ADP
gujaf-317	226	18	pos	pos	NOUN
gujaf-317	226	19	transactions	transaction	NOUN
gujaf-317	226	20	conducted	conduct	VERB
gujaf-317	226	21	within	within	ADP
gujaf-317	226	22	a	a	DET
gujaf-317	226	23	specific	specific	ADJ
gujaf-317	226	24	year	year	NOUN
gujaf-317	226	25	.	.	PUNCT
gujaf-317	227	1	4.0	4.0	NUM
gujaf-317	227	2	data	datum	NOUN
gujaf-317	227	3	presentation	presentation	NOUN
gujaf-317	227	4	and	and	CCONJ
gujaf-317	227	5	interpretation	interpretation	NOUN
gujaf-317	227	6	of	of	ADP
gujaf-317	227	7	result	result	NOUN
gujaf-317	227	8	this	this	DET
gujaf-317	227	9	chapter	chapter	NOUN
gujaf-317	227	10	outlines	outline	VERB
gujaf-317	227	11	the	the	DET
gujaf-317	227	12	outcomes	outcome	NOUN
gujaf-317	227	13	following	follow	VERB
gujaf-317	227	14	the	the	DET
gujaf-317	227	15	methodology	methodology	NOUN
gujaf-317	227	16	explained	explain	VERB
gujaf-317	227	17	in	in	ADP
gujaf-317	227	18	chapter	chapter	NOUN
gujaf-317	227	19	three	three	NUM
gujaf-317	227	20	.	.	PUNCT
gujaf-317	228	1	the	the	DET
gujaf-317	228	2	chapter	chapter	NOUN
gujaf-317	228	3	covers	cover	VERB
gujaf-317	228	4	data	datum	NOUN
gujaf-317	228	5	presentation	presentation	NOUN
gujaf-317	228	6	,	,	PUNCT
gujaf-317	228	7	analysis	analysis	NOUN
gujaf-317	228	8	,	,	PUNCT
gujaf-317	228	9	and	and	CCONJ
gujaf-317	228	10	the	the	DET
gujaf-317	228	11	interpretation	interpretation	NOUN
gujaf-317	228	12	of	of	ADP
gujaf-317	228	13	the	the	DET
gujaf-317	228	14	collected	collect	VERB
gujaf-317	228	15	data	datum	NOUN
gujaf-317	228	16	.	.	PUNCT
gujaf-317	229	1	table	table	NOUN
gujaf-317	229	2	2	2	NUM
gujaf-317	229	3	:	:	PUNCT
gujaf-317	229	4	correlation	correlation	NOUN
gujaf-317	229	5	coefficients	coefficient	VERB
gujaf-317	229	6	gusau	gusau	ADJ
gujaf-317	229	7	journal	journal	NOUN
gujaf-317	229	8	of	of	ADP
gujaf-317	229	9	accounting	accounting	NOUN
gujaf-317	229	10	and	and	CCONJ
gujaf-317	229	11	finance	finance	NOUN
gujaf-317	229	12	,	,	PUNCT
gujaf-317	229	13	vol	vol	NOUN
gujaf-317	229	14	.	.	PROPN
gujaf-317	229	15	5	5	NUM
gujaf-317	229	16	,	,	PUNCT
gujaf-317	229	17	issue	issue	NOUN
gujaf-317	229	18	2	2	NUM
gujaf-317	229	19	,	,	PUNCT
gujaf-317	229	20	october	october	PROPN
gujaf-317	229	21	,	,	PUNCT
gujaf-317	229	22	2024	2024	NUM
gujaf-317	229	23	229	229	NUM
gujaf-317	229	24	correlation	correlation	NOUN
gujaf-317	229	25	atm	atm	NOUN
gujaf-317	229	26	pos	pos	NOUN
gujaf-317	229	27	intb	intb	VERB
gujaf-317	229	28	mb	mb	ADP
gujaf-317	229	29	atm	atm	PROPN
gujaf-317	229	30	1.00	1.00	NUM
gujaf-317	229	31	pos	pos	NOUN
gujaf-317	229	32	0.06	0.06	NUM
gujaf-317	229	33	1.00	1.00	NUM
gujaf-317	229	34	intb	intb	VERB
gujaf-317	229	35	0.08	0.08	NUM
gujaf-317	229	36	-0.03	-0.03	NUM
gujaf-317	229	37	1.00	1.00	NUM
gujaf-317	229	38	mb	mb	ADP
gujaf-317	229	39	0.03	0.03	NUM
gujaf-317	229	40	0.07	0.07	NUM
gujaf-317	229	41	0.04	0.04	NUM
gujaf-317	229	42	1.00	1.00	NUM
gujaf-317	229	43	source	source	NOUN
gujaf-317	229	44	:	:	PUNCT
gujaf-317	229	45	author	author	NOUN
gujaf-317	229	46	’s	’s	PART
gujaf-317	229	47	computation	computation	NOUN
gujaf-317	229	48	,	,	PUNCT
gujaf-317	229	49	(	(	PUNCT
gujaf-317	229	50	2024	2024	NUM
gujaf-317	229	51	)	)	PUNCT
gujaf-317	229	52	.	.	PUNCT
gujaf-317	230	1	correlation	correlation	NOUN
gujaf-317	230	2	coefficients	coefficient	VERB
gujaf-317	230	3	a	a	DET
gujaf-317	230	4	significant	significant	ADJ
gujaf-317	230	5	issue	issue	NOUN
gujaf-317	230	6	with	with	ADP
gujaf-317	230	7	multiple	multiple	ADJ
gujaf-317	230	8	regression	regression	NOUN
gujaf-317	230	9	models	model	NOUN
gujaf-317	230	10	is	be	AUX
gujaf-317	230	11	multicollinearity	multicollinearity	NOUN
gujaf-317	230	12	,	,	PUNCT
gujaf-317	230	13	or	or	CCONJ
gujaf-317	230	14	the	the	DET
gujaf-317	230	15	interdependence	interdependence	NOUN
gujaf-317	230	16	of	of	ADP
gujaf-317	230	17	independent	independent	ADJ
gujaf-317	230	18	variables	variable	NOUN
gujaf-317	230	19	,	,	PUNCT
gujaf-317	230	20	which	which	PRON
gujaf-317	230	21	can	can	AUX
gujaf-317	230	22	result	result	VERB
gujaf-317	230	23	in	in	ADP
gujaf-317	230	24	biassed	biassed	ADJ
gujaf-317	230	25	coefficient	coefficient	NOUN
gujaf-317	230	26	estimations	estimation	NOUN
gujaf-317	230	27	and	and	CCONJ
gujaf-317	230	28	,	,	PUNCT
gujaf-317	230	29	ultimately	ultimately	ADV
gujaf-317	230	30	,	,	PUNCT
gujaf-317	230	31	inaccurate	inaccurate	ADJ
gujaf-317	230	32	regression	regression	NOUN
gujaf-317	230	33	results	result	NOUN
gujaf-317	230	34	.	.	PUNCT
gujaf-317	231	1	this	this	DET
gujaf-317	231	2	study	study	NOUN
gujaf-317	231	3	used	use	VERB
gujaf-317	231	4	a	a	DET
gujaf-317	231	5	pair	pair	NOUN
gujaf-317	231	6	-	-	PUNCT
gujaf-317	231	7	wise	wise	ADJ
gujaf-317	231	8	correlation	correlation	NOUN
gujaf-317	231	9	test	test	NOUN
gujaf-317	231	10	to	to	PART
gujaf-317	231	11	investigate	investigate	VERB
gujaf-317	231	12	the	the	DET
gujaf-317	231	13	existence	existence	NOUN
gujaf-317	231	14	of	of	ADP
gujaf-317	231	15	multicollinearity	multicollinearity	NOUN
gujaf-317	231	16	.	.	PUNCT
gujaf-317	232	1	only	only	ADV
gujaf-317	232	2	the	the	DET
gujaf-317	232	3	independent	independent	ADJ
gujaf-317	232	4	variables	variable	NOUN
gujaf-317	232	5	were	be	AUX
gujaf-317	232	6	examined	examine	VERB
gujaf-317	232	7	in	in	ADP
gujaf-317	232	8	the	the	DET
gujaf-317	232	9	test	test	NOUN
gujaf-317	232	10	to	to	PART
gujaf-317	232	11	eliminate	eliminate	VERB
gujaf-317	232	12	needless	needless	ADJ
gujaf-317	232	13	complications	complication	NOUN
gujaf-317	232	14	.	.	PUNCT
gujaf-317	233	1	every	every	DET
gujaf-317	233	2	correlation	correlation	NOUN
gujaf-317	233	3	coefficient	coefficient	NOUN
gujaf-317	233	4	between	between	ADP
gujaf-317	233	5	the	the	DET
gujaf-317	233	6	independent	independent	ADJ
gujaf-317	233	7	variables	variable	NOUN
gujaf-317	233	8	is	be	AUX
gujaf-317	233	9	less	less	ADJ
gujaf-317	233	10	than	than	ADP
gujaf-317	233	11	0.5	0.5	NUM
gujaf-317	233	12	,	,	PUNCT
gujaf-317	233	13	according	accord	VERB
gujaf-317	233	14	to	to	ADP
gujaf-317	233	15	the	the	DET
gujaf-317	233	16	correlation	correlation	NOUN
gujaf-317	233	17	analysis	analysis	NOUN
gujaf-317	233	18	's	's	PART
gujaf-317	233	19	findings	finding	NOUN
gujaf-317	233	20	.	.	PUNCT
gujaf-317	234	1	consequently	consequently	ADV
gujaf-317	234	2	,	,	PUNCT
gujaf-317	234	3	they	they	PRON
gujaf-317	234	4	are	be	AUX
gujaf-317	234	5	not	not	PART
gujaf-317	234	6	multicollinear	multicollinear	ADJ
gujaf-317	234	7	.	.	PUNCT
gujaf-317	235	1	table	table	NOUN
gujaf-317	235	2	3	3	NUM
gujaf-317	235	3	:	:	PUNCT
gujaf-317	235	4	findings	finding	NOUN
gujaf-317	235	5	from	from	ADP
gujaf-317	235	6	the	the	DET
gujaf-317	235	7	hausman	hausman	PROPN
gujaf-317	235	8	test	test	NOUN
gujaf-317	235	9	across	across	ADP
gujaf-317	235	10	all	all	DET
gujaf-317	235	11	models	model	NOUN
gujaf-317	235	12	model	model	PROPN
gujaf-317	235	13	hausman	hausman	PROPN
gujaf-317	235	14	test	test	PROPN
gujaf-317	235	15	chi	chi	PROPN
gujaf-317	235	16	-	-	PUNCT
gujaf-317	235	17	statistics	statistic	NOUN
gujaf-317	235	18	p	p	ADJ
gujaf-317	235	19	-	-	PUNCT
gujaf-317	235	20	value	value	NOUN
gujaf-317	235	21	fixdmbta	fixdmbta	NOUN
gujaf-317	235	22	23.56	23.56	NUM
gujaf-317	235	23	0.0027	0.0027	NUM
gujaf-317	235	24	randomdmta	randomdmta	ADJ
gujaf-317	235	25	fixnii	fixnii	NOUN
gujaf-317	235	26	6.40	6.40	NUM
gujaf-317	235	27	0.6025	0.6025	NUM
gujaf-317	235	28	randomnii	randomnii	VERB
gujaf-317	235	29	source	source	NOUN
gujaf-317	235	30	:	:	PUNCT
gujaf-317	235	31	author	author	NOUN
gujaf-317	235	32	’s	’s	PART
gujaf-317	235	33	computation	computation	NOUN
gujaf-317	235	34	,	,	PUNCT
gujaf-317	235	35	(	(	PUNCT
gujaf-317	235	36	2024	2024	NUM
gujaf-317	235	37	)	)	PUNCT
gujaf-317	235	38	.	.	PUNCT
gujaf-317	236	1	the	the	DET
gujaf-317	236	2	aforementioned	aforementioned	PROPN
gujaf-317	236	3	hausman	hausman	PROPN
gujaf-317	236	4	test	test	NOUN
gujaf-317	236	5	result	result	NOUN
gujaf-317	236	6	indicates	indicate	VERB
gujaf-317	236	7	that	that	SCONJ
gujaf-317	236	8	the	the	DET
gujaf-317	236	9	fixed	fixed	ADJ
gujaf-317	236	10	effect	effect	NOUN
gujaf-317	236	11	and	and	CCONJ
gujaf-317	236	12	random	random	ADJ
gujaf-317	236	13	effect	effect	NOUN
gujaf-317	236	14	models	model	NOUN
gujaf-317	236	15	adopted	adopt	VERB
gujaf-317	236	16	in	in	ADP
gujaf-317	236	17	this	this	DET
gujaf-317	236	18	investigation	investigation	NOUN
gujaf-317	236	19	are	be	AUX
gujaf-317	236	20	both	both	ADV
gujaf-317	236	21	statistically	statistically	ADV
gujaf-317	236	22	feasible	feasible	ADJ
gujaf-317	236	23	and	and	CCONJ
gujaf-317	236	24	have	have	VERB
gujaf-317	236	25	a	a	DET
gujaf-317	236	26	decent	decent	ADJ
gujaf-317	236	27	fit	fit	NOUN
gujaf-317	236	28	.	.	PUNCT
gujaf-317	237	1	to	to	PART
gujaf-317	237	2	compare	compare	VERB
gujaf-317	237	3	the	the	DET
gujaf-317	237	4	fixed	fix	VERB
gujaf-317	237	5	and	and	CCONJ
gujaf-317	237	6	random	random	ADJ
gujaf-317	237	7	effect	effect	NOUN
gujaf-317	237	8	models	model	NOUN
gujaf-317	237	9	and	and	CCONJ
gujaf-317	237	10	ultimately	ultimately	ADV
gujaf-317	237	11	choose	choose	VERB
gujaf-317	237	12	between	between	ADP
gujaf-317	237	13	them	they	PRON
gujaf-317	237	14	,	,	PUNCT
gujaf-317	237	15	the	the	DET
gujaf-317	237	16	hausman	hausman	ADJ
gujaf-317	237	17	test	test	NOUN
gujaf-317	237	18	must	must	AUX
gujaf-317	237	19	be	be	AUX
gujaf-317	237	20	adopted	adopt	VERB
gujaf-317	237	21	.	.	PUNCT
gujaf-317	238	1	according	accord	VERB
gujaf-317	238	2	to	to	ADP
gujaf-317	238	3	the	the	DET
gujaf-317	238	4	null	null	ADJ
gujaf-317	238	5	hypothesis	hypothesis	NOUN
gujaf-317	238	6	for	for	ADP
gujaf-317	238	7	the	the	DET
gujaf-317	238	8	hausman	hausman	PROPN
gujaf-317	238	9	test	test	NOUN
gujaf-317	238	10	,	,	PUNCT
gujaf-317	238	11	choose	choose	VERB
gujaf-317	238	12	the	the	DET
gujaf-317	238	13	random	random	ADJ
gujaf-317	238	14	effect	effect	NOUN
gujaf-317	238	15	model	model	NOUN
gujaf-317	238	16	if	if	SCONJ
gujaf-317	238	17	the	the	DET
gujaf-317	238	18	null	null	ADJ
gujaf-317	238	19	hypothesis	hypothesis	NOUN
gujaf-317	238	20	is	be	AUX
gujaf-317	238	21	not	not	PART
gujaf-317	238	22	accepted	accept	VERB
gujaf-317	238	23	,	,	PUNCT
gujaf-317	238	24	or	or	CCONJ
gujaf-317	238	25	the	the	DET
gujaf-317	238	26	fixed	fix	VERB
gujaf-317	238	27	effect	effect	NOUN
gujaf-317	238	28	model	model	NOUN
gujaf-317	238	29	if	if	SCONJ
gujaf-317	238	30	it	it	PRON
gujaf-317	238	31	is	be	AUX
gujaf-317	238	32	accepted	accept	VERB
gujaf-317	238	33	.	.	PUNCT
gujaf-317	239	1	the	the	DET
gujaf-317	239	2	findings	finding	NOUN
gujaf-317	239	3	of	of	ADP
gujaf-317	239	4	the	the	DET
gujaf-317	239	5	hausman	hausman	PROPN
gujaf-317	239	6	test	test	NOUN
gujaf-317	239	7	used	use	VERB
gujaf-317	239	8	in	in	ADP
gujaf-317	239	9	this	this	DET
gujaf-317	239	10	investigation	investigation	NOUN
gujaf-317	239	11	are	be	AUX
gujaf-317	239	12	shown	show	VERB
gujaf-317	239	13	in	in	ADP
gujaf-317	239	14	table	table	NOUN
gujaf-317	239	15	3	3	NUM
gujaf-317	239	16	,	,	PUNCT
gujaf-317	239	17	between	between	ADP
gujaf-317	239	18	fixedmbta	fixedmbta	NOUN
gujaf-317	239	19	and	and	CCONJ
gujaf-317	239	20	randomdmbta	randomdmbta	ADJ
gujaf-317	239	21	,	,	PUNCT
gujaf-317	239	22	the	the	DET
gujaf-317	239	23	hausman	hausman	ADJ
gujaf-317	239	24	test	test	NOUN
gujaf-317	239	25	's	's	PART
gujaf-317	239	26	chi	chi	ADJ
gujaf-317	239	27	-	-	PUNCT
gujaf-317	239	28	square	square	ADJ
gujaf-317	239	29	statistics	statistic	NOUN
gujaf-317	239	30	are	be	AUX
gujaf-317	239	31	23.56	23.56	NUM
gujaf-317	239	32	and	and	CCONJ
gujaf-317	239	33	the	the	DET
gujaf-317	239	34	p	p	NOUN
gujaf-317	239	35	-	-	PUNCT
gujaf-317	239	36	value	value	NOUN
gujaf-317	239	37	is	be	AUX
gujaf-317	239	38	0.0027	0.0027	NUM
gujaf-317	239	39	.	.	PUNCT
gujaf-317	240	1	this	this	PRON
gujaf-317	240	2	reflects	reflect	VERB
gujaf-317	240	3	the	the	DET
gujaf-317	240	4	superiority	superiority	NOUN
gujaf-317	240	5	of	of	ADP
gujaf-317	240	6	the	the	DET
gujaf-317	240	7	fixed	fix	VERB
gujaf-317	240	8	effect	effect	NOUN
gujaf-317	240	9	model	model	NOUN
gujaf-317	240	10	for	for	ADP
gujaf-317	240	11	models	model	NOUN
gujaf-317	240	12	with	with	ADP
gujaf-317	240	13	dmbta	dmbta	NOUN
gujaf-317	240	14	as	as	ADP
gujaf-317	240	15	the	the	DET
gujaf-317	240	16	dependent	dependent	ADJ
gujaf-317	240	17	variable	variable	NOUN
gujaf-317	240	18	.	.	PUNCT
gujaf-317	241	1	the	the	DET
gujaf-317	241	2	p	p	NOUN
gujaf-317	241	3	-	-	PUNCT
gujaf-317	241	4	value	value	NOUN
gujaf-317	241	5	is	be	AUX
gujaf-317	241	6	0.625	0.625	NUM
gujaf-317	241	7	and	and	CCONJ
gujaf-317	241	8	the	the	DET
gujaf-317	241	9	hausman	hausman	ADJ
gujaf-317	241	10	test	test	NOUN
gujaf-317	241	11	's	's	PART
gujaf-317	241	12	chi	chi	ADJ
gujaf-317	241	13	-	-	PUNCT
gujaf-317	241	14	square	square	ADJ
gujaf-317	241	15	statistics	statistic	NOUN
gujaf-317	241	16	between	between	ADP
gujaf-317	241	17	fixednii	fixednii	NOUN
gujaf-317	241	18	and	and	CCONJ
gujaf-317	241	19	randomnii	randomnii	NOUN
gujaf-317	241	20	are	be	AUX
gujaf-317	241	21	6.40	6.40	NUM
gujaf-317	241	22	.	.	PUNCT
gujaf-317	242	1	the	the	DET
gujaf-317	242	2	null	null	ADJ
gujaf-317	242	3	hypotheses	hypothesis	NOUN
gujaf-317	242	4	can	can	AUX
gujaf-317	242	5	not	not	PART
gujaf-317	242	6	be	be	AUX
gujaf-317	242	7	ruled	rule	VERB
gujaf-317	242	8	gusau	gusau	ADJ
gujaf-317	242	9	journal	journal	NOUN
gujaf-317	242	10	of	of	ADP
gujaf-317	242	11	accounting	accounting	NOUN
gujaf-317	242	12	and	and	CCONJ
gujaf-317	242	13	finance	finance	NOUN
gujaf-317	242	14	,	,	PUNCT
gujaf-317	242	15	vol	vol	NOUN
gujaf-317	242	16	.	.	PROPN
gujaf-317	242	17	5	5	NUM
gujaf-317	242	18	,	,	PUNCT
gujaf-317	242	19	issue	issue	NOUN
gujaf-317	242	20	2	2	NUM
gujaf-317	242	21	,	,	PUNCT
gujaf-317	242	22	october	october	PROPN
gujaf-317	242	23	,	,	PUNCT
gujaf-317	242	24	2024	2024	NUM
gujaf-317	242	25	230	230	NUM
gujaf-317	242	26	out	out	ADP
gujaf-317	242	27	because	because	SCONJ
gujaf-317	242	28	the	the	DET
gujaf-317	242	29	p	p	NOUN
gujaf-317	242	30	-	-	PUNCT
gujaf-317	242	31	value	value	NOUN
gujaf-317	242	32	is	be	AUX
gujaf-317	242	33	higher	high	ADJ
gujaf-317	242	34	than	than	ADP
gujaf-317	242	35	the	the	DET
gujaf-317	242	36	5	5	NUM
gujaf-317	242	37	%	%	NOUN
gujaf-317	242	38	level	level	NOUN
gujaf-317	242	39	of	of	ADP
gujaf-317	242	40	significance	significance	NOUN
gujaf-317	242	41	,	,	PUNCT
gujaf-317	242	42	and	and	CCONJ
gujaf-317	242	43	the	the	DET
gujaf-317	242	44	outcomes	outcome	NOUN
gujaf-317	242	45	of	of	ADP
gujaf-317	242	46	the	the	DET
gujaf-317	242	47	random	random	ADJ
gujaf-317	242	48	effect	effect	NOUN
gujaf-317	242	49	models	model	NOUN
gujaf-317	242	50	are	be	AUX
gujaf-317	242	51	better	well	ADJ
gujaf-317	242	52	for	for	ADP
gujaf-317	242	53	the	the	DET
gujaf-317	242	54	models	model	NOUN
gujaf-317	242	55	that	that	PRON
gujaf-317	242	56	use	use	VERB
gujaf-317	242	57	nii	nii	PROPN
gujaf-317	242	58	.	.	PROPN
gujaf-317	242	59	table	table	PROPN
gujaf-317	242	60	4	4	NUM
gujaf-317	242	61	.	.	PUNCT
gujaf-317	242	62	result	result	VERB
gujaf-317	242	63	from	from	ADP
gujaf-317	242	64	the	the	DET
gujaf-317	242	65	breusch	breusch	ADJ
gujaf-317	242	66	-	-	PUNCT
gujaf-317	242	67	pagan	pagan	ADJ
gujaf-317	242	68	lagrange	lagrange	NOUN
gujaf-317	242	69	multiplier	multiplier	ADV
gujaf-317	242	70	(	(	PUNCT
gujaf-317	242	71	lm	lm	INTJ
gujaf-317	242	72	)	)	PUNCT
gujaf-317	242	73	test	test	NOUN
gujaf-317	242	74	model	model	NOUN
gujaf-317	242	75	test	test	NOUN
gujaf-317	242	76	goodness	goodness	NOUN
gujaf-317	242	77	of	of	ADP
gujaf-317	242	78	fit	fit	ADJ
gujaf-317	242	79	overall	overall	ADJ
gujaf-317	242	80	significance	significance	NOUN
gujaf-317	242	81	fit	fit	NOUN
gujaf-317	242	82	-	-	PUNCT
gujaf-317	242	83	statistics	statistic	NOUN
gujaf-317	242	84	p	p	NOUN
gujaf-317	242	85	-	-	PUNCT
gujaf-317	242	86	value	value	NOUN
gujaf-317	243	1	f	f	NOUN
gujaf-317	243	2	-	-	PUNCT
gujaf-317	243	3	statistics	statistic	NOUN
gujaf-317	243	4	p	p	ADJ
gujaf-317	243	5	-	-	PUNCT
gujaf-317	243	6	value	value	NOUN
gujaf-317	243	7	fix	fix	NOUN
gujaf-317	243	8	dmbta	dmbta	NOUN
gujaf-317	243	9	3.28	3.28	NUM
gujaf-317	243	10	0.0000	0.0000	NUM
gujaf-317	243	11	3.17	3.17	NUM
gujaf-317	243	12	0.0012	0.0012	NUM
gujaf-317	243	13	random	random	ADJ
gujaf-317	243	14	dmbta	dmbta	NOUN
gujaf-317	243	15	8.10	8.10	NUM
gujaf-317	243	16	0.0000	0.0000	NUM
gujaf-317	243	17	45.82	45.82	NUM
gujaf-317	243	18	0.0000	0.0000	NUM
gujaf-317	243	19	fix	fix	VERB
gujaf-317	243	20	nii	nii	PROPN
gujaf-317	243	21	1.48	1.48	NUM
gujaf-317	243	22	0.0026	0.0026	NUM
gujaf-317	243	23	13.30	13.30	NUM
gujaf-317	243	24	0.0000	0.0000	NUM
gujaf-317	243	25	random	random	ADJ
gujaf-317	243	26	nii	nii	NOUN
gujaf-317	243	27	11.38	11.38	NUM
gujaf-317	243	28	0.0013	0.0013	NUM
gujaf-317	243	29	51.07	51.07	NUM
gujaf-317	243	30	0.0000	0.0000	NUM
gujaf-317	243	31	source	source	NOUN
gujaf-317	243	32	:	:	PUNCT
gujaf-317	243	33	author	author	NOUN
gujaf-317	243	34	’s	’s	PART
gujaf-317	243	35	computation	computation	NOUN
gujaf-317	243	36	,	,	PUNCT
gujaf-317	243	37	(	(	PUNCT
gujaf-317	243	38	2024	2024	NUM
gujaf-317	243	39	)	)	PUNCT
gujaf-317	243	40	.	.	PUNCT
gujaf-317	244	1	overall	overall	ADJ
gujaf-317	244	2	significance	significance	NOUN
gujaf-317	244	3	for	for	ADP
gujaf-317	244	4	the	the	DET
gujaf-317	244	5	fixed	fix	VERB
gujaf-317	244	6	effect	effect	NOUN
gujaf-317	244	7	and	and	CCONJ
gujaf-317	244	8	random	random	ADJ
gujaf-317	244	9	effect	effect	NOUN
gujaf-317	244	10	models	model	NOUN
gujaf-317	244	11	,	,	PUNCT
gujaf-317	244	12	respectively	respectively	ADV
gujaf-317	244	13	,	,	PUNCT
gujaf-317	244	14	the	the	DET
gujaf-317	244	15	f	f	NOUN
gujaf-317	244	16	-	-	PUNCT
gujaf-317	244	17	test	test	NOUN
gujaf-317	244	18	and	and	CCONJ
gujaf-317	244	19	the	the	DET
gujaf-317	244	20	breusch	breusch	ADJ
gujaf-317	244	21	-	-	PUNCT
gujaf-317	244	22	pagan	pagan	ADJ
gujaf-317	244	23	lagrange	lagrange	NOUN
gujaf-317	244	24	multiplier	multiplier	ADV
gujaf-317	244	25	(	(	PUNCT
gujaf-317	244	26	lm	lm	INTJ
gujaf-317	244	27	)	)	PUNCT
gujaf-317	244	28	test	test	NOUN
gujaf-317	244	29	were	be	AUX
gujaf-317	244	30	used	use	VERB
gujaf-317	244	31	to	to	PART
gujaf-317	244	32	assess	assess	VERB
gujaf-317	244	33	the	the	DET
gujaf-317	244	34	general	general	ADJ
gujaf-317	244	35	significance	significance	NOUN
gujaf-317	244	36	of	of	ADP
gujaf-317	244	37	the	the	DET
gujaf-317	244	38	coefficient	coefficient	NOUN
gujaf-317	244	39	of	of	ADP
gujaf-317	244	40	the	the	DET
gujaf-317	244	41	panel	panel	NOUN
gujaf-317	244	42	regression	regression	NOUN
gujaf-317	244	43	models	model	NOUN
gujaf-317	244	44	used	use	VERB
gujaf-317	244	45	in	in	ADP
gujaf-317	244	46	this	this	DET
gujaf-317	244	47	investigation	investigation	NOUN
gujaf-317	244	48	.	.	PUNCT
gujaf-317	245	1	if	if	SCONJ
gujaf-317	245	2	the	the	DET
gujaf-317	245	3	statistics	statistic	NOUN
gujaf-317	245	4	'	'	PART
gujaf-317	245	5	p	p	NOUN
gujaf-317	245	6	-	-	PUNCT
gujaf-317	245	7	value	value	NOUN
gujaf-317	245	8	is	be	AUX
gujaf-317	245	9	less	less	ADJ
gujaf-317	245	10	than	than	ADP
gujaf-317	245	11	the	the	DET
gujaf-317	245	12	standard	standard	ADJ
gujaf-317	245	13	threshold	threshold	NOUN
gujaf-317	245	14	of	of	ADP
gujaf-317	245	15	significance	significance	NOUN
gujaf-317	245	16	(	(	PUNCT
gujaf-317	245	17	10	10	NUM
gujaf-317	245	18	%	%	NOUN
gujaf-317	245	19	,	,	PUNCT
gujaf-317	245	20	5	5	NUM
gujaf-317	245	21	%	%	NOUN
gujaf-317	245	22	,	,	PUNCT
gujaf-317	245	23	or	or	CCONJ
gujaf-317	245	24	1	1	NUM
gujaf-317	245	25	%	%	NOUN
gujaf-317	245	26	)	)	PUNCT
gujaf-317	245	27	,	,	PUNCT
gujaf-317	245	28	the	the	DET
gujaf-317	245	29	model	model	NOUN
gujaf-317	245	30	is	be	AUX
gujaf-317	245	31	considered	consider	VERB
gujaf-317	245	32	to	to	PART
gujaf-317	245	33	fit	fit	VERB
gujaf-317	245	34	well	well	ADV
gujaf-317	245	35	;	;	PUNCT
gujaf-317	245	36	if	if	SCONJ
gujaf-317	245	37	not	not	PART
gujaf-317	245	38	,	,	PUNCT
gujaf-317	245	39	it	it	PRON
gujaf-317	245	40	does	do	VERB
gujaf-317	245	41	not	not	PART
gujaf-317	245	42	.	.	PUNCT
gujaf-317	246	1	the	the	DET
gujaf-317	246	2	findings	finding	NOUN
gujaf-317	246	3	from	from	ADP
gujaf-317	246	4	the	the	DET
gujaf-317	246	5	overall	overall	ADJ
gujaf-317	246	6	significance	significance	NOUN
gujaf-317	246	7	and	and	CCONJ
gujaf-317	246	8	goodness	goodness	NOUN
gujaf-317	246	9	of	of	ADP
gujaf-317	246	10	fit	fit	ADJ
gujaf-317	246	11	tests	test	NOUN
gujaf-317	246	12	are	be	AUX
gujaf-317	246	13	shown	show	VERB
gujaf-317	246	14	in	in	ADP
gujaf-317	246	15	table	table	NOUN
gujaf-317	246	16	4	4	NUM
gujaf-317	246	17	,	,	PUNCT
gujaf-317	246	18	p	p	NOUN
gujaf-317	246	19	-	-	PUNCT
gujaf-317	246	20	values	value	NOUN
gujaf-317	246	21	for	for	ADP
gujaf-317	246	22	the	the	DET
gujaf-317	246	23	f	f	PROPN
gujaf-317	246	24	-	-	PUNCT
gujaf-317	246	25	statistics	statistic	NOUN
gujaf-317	246	26	of	of	ADP
gujaf-317	246	27	every	every	DET
gujaf-317	246	28	fixed	fix	VERB
gujaf-317	246	29	effect	effect	NOUN
gujaf-317	246	30	and	and	CCONJ
gujaf-317	246	31	random	random	ADJ
gujaf-317	246	32	effect	effect	NOUN
gujaf-317	246	33	model	model	NOUN
gujaf-317	246	34	are	be	AUX
gujaf-317	246	35	less	less	ADJ
gujaf-317	246	36	than	than	ADP
gujaf-317	246	37	5	5	NUM
gujaf-317	246	38	%	%	NOUN
gujaf-317	246	39	.	.	PUNCT
gujaf-317	247	1	for	for	ADP
gujaf-317	247	2	all	all	DET
gujaf-317	247	3	models	model	NOUN
gujaf-317	247	4	,	,	PUNCT
gujaf-317	247	5	the	the	DET
gujaf-317	247	6	dependent	dependent	ADJ
gujaf-317	247	7	variables	variable	NOUN
gujaf-317	247	8	are	be	AUX
gujaf-317	247	9	significantly	significantly	ADV
gujaf-317	247	10	impacted	impact	VERB
gujaf-317	247	11	by	by	ADP
gujaf-317	247	12	the	the	DET
gujaf-317	247	13	independently	independently	ADV
gujaf-317	247	14	significant	significant	ADJ
gujaf-317	247	15	independent	independent	ADJ
gujaf-317	247	16	factors	factor	NOUN
gujaf-317	247	17	taken	take	VERB
gujaf-317	247	18	into	into	ADP
gujaf-317	247	19	account	account	NOUN
gujaf-317	247	20	together	together	ADV
gujaf-317	247	21	.	.	PUNCT
gujaf-317	248	1	this	this	PRON
gujaf-317	248	2	indicates	indicate	VERB
gujaf-317	248	3	that	that	SCONJ
gujaf-317	248	4	all	all	DET
gujaf-317	248	5	the	the	DET
gujaf-317	248	6	models	model	NOUN
gujaf-317	248	7	are	be	AUX
gujaf-317	248	8	statistically	statistically	ADV
gujaf-317	248	9	significant	significant	ADJ
gujaf-317	248	10	.	.	PUNCT
gujaf-317	249	1	table	table	NOUN
gujaf-317	249	2	5	5	NUM
gujaf-317	249	3	results	result	NOUN
gujaf-317	249	4	of	of	ADP
gujaf-317	249	5	fixed	fix	VERB
gujaf-317	249	6	and	and	CCONJ
gujaf-317	249	7	random	random	ADJ
gujaf-317	249	8	effect	effect	NOUN
gujaf-317	249	9	regressions	regression	NOUN
gujaf-317	249	10	for	for	ADP
gujaf-317	249	11	dmbta	dmbta	NOUN
gujaf-317	249	12	independent	independent	ADJ
gujaf-317	249	13	variables	variable	NOUN
gujaf-317	249	14	dependent	dependent	ADJ
gujaf-317	249	15	variable	variable	NOUN
gujaf-317	249	16	:	:	PUNCT
gujaf-317	249	17	deposit	deposit	NOUN
gujaf-317	249	18	money	money	NOUN
gujaf-317	249	19	bank	bank	NOUN
gujaf-317	249	20	total	total	ADJ
gujaf-317	249	21	assets	asset	NOUN
gujaf-317	249	22	(	(	PUNCT
gujaf-317	249	23	1	1	NUM
gujaf-317	249	24	)	)	PUNCT
gujaf-317	249	25	(	(	PUNCT
gujaf-317	249	26	2	2	X
gujaf-317	249	27	)	)	PUNCT
gujaf-317	249	28	fixed	fix	VERB
gujaf-317	249	29	effect	effect	NOUN
gujaf-317	249	30	random	random	ADJ
gujaf-317	249	31	effect	effect	NOUN
gujaf-317	249	32	atm	atm	NOUN
gujaf-317	249	33	0.0053	0.0053	NUM
gujaf-317	249	34	*	*	PROPN
gujaf-317	249	35	*	*	PUNCT
gujaf-317	249	36	0.0065	0.0065	NUM
gujaf-317	249	37	*	*	PUNCT
gujaf-317	249	38	*	*	PUNCT
gujaf-317	249	39	(	(	PUNCT
gujaf-317	249	40	0.0017	0.0017	NUM
gujaf-317	249	41	)	)	PUNCT
gujaf-317	249	42	(	(	PUNCT
gujaf-317	249	43	0.0016	0.0016	NUM
gujaf-317	249	44	)	)	PUNCT
gujaf-317	249	45	pos	pos	NOUN
gujaf-317	249	46	0.0055	0.0055	NUM
gujaf-317	249	47	*	*	NOUN
gujaf-317	249	48	*	*	NOUN
gujaf-317	249	49	0.0073	0.0073	NUM
gujaf-317	249	50	*	*	NOUN
gujaf-317	249	51	*	*	PUNCT
gujaf-317	249	52	(	(	PUNCT
gujaf-317	249	53	0.0012	0.0012	NUM
gujaf-317	249	54	)	)	PUNCT
gujaf-317	249	55	(	(	PUNCT
gujaf-317	249	56	0.0014	0.0014	NUM
gujaf-317	249	57	)	)	PUNCT
gujaf-317	249	58	ib	ib	NOUN
gujaf-317	249	59	0.00051	0.00051	NUM
gujaf-317	249	60	*	*	X
gujaf-317	249	61	*	*	PUNCT
gujaf-317	249	62	0.0086	0.0086	NUM
gujaf-317	249	63	*	*	PUNCT
gujaf-317	249	64	*	*	PUNCT
gujaf-317	249	65	*	*	PUNCT
gujaf-317	249	66	(	(	PUNCT
gujaf-317	249	67	0.00007	0.00007	NUM
gujaf-317	249	68	)	)	PUNCT
gujaf-317	249	69	(	(	PUNCT
gujaf-317	249	70	0.00028	0.00028	NUM
gujaf-317	249	71	)	)	PUNCT
gujaf-317	249	72	mb	mb	ADP
gujaf-317	249	73	0.040	0.040	NUM
gujaf-317	249	74	*	*	PUNCT
gujaf-317	249	75	*	*	PUNCT
gujaf-317	249	76	*	*	PUNCT
gujaf-317	249	77	0.034	0.034	NUM
gujaf-317	249	78	*	*	PUNCT
gujaf-317	249	79	*	*	PUNCT
gujaf-317	249	80	(	(	PUNCT
gujaf-317	249	81	0.011	0.011	NUM
gujaf-317	249	82	)	)	PUNCT
gujaf-317	249	83	(	(	PUNCT
gujaf-317	249	84	0.016	0.016	NUM
gujaf-317	249	85	)	)	PUNCT
gujaf-317	249	86	constant	constant	ADJ
gujaf-317	249	87	-0.042	-0.042	PUNCT
gujaf-317	249	88	-0.10	-0.10	NUM
gujaf-317	249	89	(	(	PUNCT
gujaf-317	249	90	0.046	0.046	NUM
gujaf-317	249	91	)	)	PUNCT
gujaf-317	249	92	(	(	PUNCT
gujaf-317	249	93	0.057	0.057	NUM
gujaf-317	249	94	)	)	PUNCT
gujaf-317	249	95	observations	observation	NOUN
gujaf-317	249	96	77	77	NUM
gujaf-317	249	97	77	77	NUM
gujaf-317	249	98	r	r	NOUN
gujaf-317	249	99	-	-	PUNCT
gujaf-317	249	100	squared	square	VERB
gujaf-317	249	101	0.69	0.69	NUM
gujaf-317	249	102	0.85	0.85	NUM
gujaf-317	249	103	number	number	NOUN
gujaf-317	249	104	of	of	ADP
gujaf-317	249	105	banks	bank	NOUN
gujaf-317	249	106	7	7	NUM
gujaf-317	249	107	7	7	NUM
gujaf-317	249	108	*	*	NOUN
gujaf-317	249	109	significant	significant	ADJ
gujaf-317	249	110	at	at	ADP
gujaf-317	249	111	10	10	NUM
gujaf-317	249	112	%	%	NOUN
gujaf-317	249	113	,	,	PUNCT
gujaf-317	249	114	*	*	PUNCT
gujaf-317	249	115	*	*	PUNCT
gujaf-317	249	116	significant	significant	ADJ
gujaf-317	249	117	at	at	ADP
gujaf-317	249	118	5	5	NUM
gujaf-317	249	119	%	%	NOUN
gujaf-317	249	120	,	,	PUNCT
gujaf-317	249	121	*	*	PUNCT
gujaf-317	249	122	*	*	PUNCT
gujaf-317	249	123	*	*	PUNCT
gujaf-317	249	124	significant	significant	ADJ
gujaf-317	249	125	at	at	ADP
gujaf-317	249	126	1	1	NUM
gujaf-317	249	127	%	%	NOUN
gujaf-317	249	128	,	,	PUNCT
gujaf-317	249	129	robust	robust	ADJ
gujaf-317	249	130	standard	standard	ADJ
gujaf-317	249	131	errors	error	NOUN
gujaf-317	249	132	in	in	ADP
gujaf-317	249	133	gusau	gusau	ADJ
gujaf-317	249	134	journal	journal	NOUN
gujaf-317	249	135	of	of	ADP
gujaf-317	249	136	accounting	accounting	NOUN
gujaf-317	249	137	and	and	CCONJ
gujaf-317	249	138	finance	finance	NOUN
gujaf-317	249	139	,	,	PUNCT
gujaf-317	249	140	vol	vol	NOUN
gujaf-317	249	141	.	.	PROPN
gujaf-317	249	142	5	5	NUM
gujaf-317	249	143	,	,	PUNCT
gujaf-317	249	144	issue	issue	NOUN
gujaf-317	249	145	2	2	NUM
gujaf-317	249	146	,	,	PUNCT
gujaf-317	249	147	october	october	PROPN
gujaf-317	249	148	,	,	PUNCT
gujaf-317	249	149	2024	2024	NUM
gujaf-317	249	150	231	231	NUM
gujaf-317	249	151	parentheses	parenthesis	NOUN
gujaf-317	249	152	source	source	NOUN
gujaf-317	249	153	:	:	PUNCT
gujaf-317	249	154	author	author	NOUN
gujaf-317	249	155	’s	’s	PART
gujaf-317	249	156	computation	computation	NOUN
gujaf-317	249	157	,	,	PUNCT
gujaf-317	249	158	(	(	PUNCT
gujaf-317	249	159	2024	2024	NUM
gujaf-317	249	160	)	)	PUNCT
gujaf-317	249	161	.	.	PUNCT
gujaf-317	250	1	interpretation	interpretation	NOUN
gujaf-317	250	2	of	of	ADP
gujaf-317	250	3	results	result	NOUN
gujaf-317	250	4	of	of	ADP
gujaf-317	250	5	fixed	fix	VERB
gujaf-317	250	6	and	and	CCONJ
gujaf-317	250	7	random	random	ADJ
gujaf-317	250	8	effect	effect	NOUN
gujaf-317	250	9	regressions	regression	NOUN
gujaf-317	250	10	for	for	ADP
gujaf-317	250	11	dmbta	dmbta	NOUN
gujaf-317	250	12	the	the	DET
gujaf-317	250	13	f	f	NOUN
gujaf-317	250	14	-	-	PUNCT
gujaf-317	250	15	test	test	NOUN
gujaf-317	250	16	and	and	CCONJ
gujaf-317	250	17	the	the	DET
gujaf-317	250	18	breusch	breusch	ADJ
gujaf-317	250	19	-	-	PUNCT
gujaf-317	250	20	pagan	pagan	ADJ
gujaf-317	250	21	lagrange	lagrange	NOUN
gujaf-317	250	22	multiplier	multiplier	ADV
gujaf-317	250	23	(	(	PUNCT
gujaf-317	250	24	lm	lm	INTJ
gujaf-317	250	25	)	)	PUNCT
gujaf-317	250	26	test	test	NOUN
gujaf-317	250	27	were	be	AUX
gujaf-317	250	28	used	use	VERB
gujaf-317	250	29	for	for	ADP
gujaf-317	250	30	the	the	DET
gujaf-317	250	31	fixed	fix	VERB
gujaf-317	250	32	effect	effect	NOUN
gujaf-317	250	33	and	and	CCONJ
gujaf-317	250	34	random	random	ADJ
gujaf-317	250	35	effect	effect	NOUN
gujaf-317	250	36	models	model	NOUN
gujaf-317	250	37	,	,	PUNCT
gujaf-317	250	38	respectively	respectively	ADV
gujaf-317	250	39	,	,	PUNCT
gujaf-317	250	40	to	to	PART
gujaf-317	250	41	assess	assess	VERB
gujaf-317	250	42	the	the	DET
gujaf-317	250	43	overall	overall	ADJ
gujaf-317	250	44	significance	significance	NOUN
gujaf-317	250	45	of	of	ADP
gujaf-317	250	46	the	the	DET
gujaf-317	250	47	coefficient	coefficient	NOUN
gujaf-317	250	48	of	of	ADP
gujaf-317	250	49	the	the	DET
gujaf-317	250	50	panel	panel	NOUN
gujaf-317	250	51	regression	regression	NOUN
gujaf-317	250	52	models	model	NOUN
gujaf-317	250	53	used	use	VERB
gujaf-317	250	54	in	in	ADP
gujaf-317	250	55	this	this	DET
gujaf-317	250	56	investigation	investigation	NOUN
gujaf-317	250	57	.	.	PUNCT
gujaf-317	251	1	the	the	DET
gujaf-317	251	2	model	model	NOUN
gujaf-317	251	3	is	be	AUX
gujaf-317	251	4	deemed	deem	VERB
gujaf-317	251	5	to	to	PART
gujaf-317	251	6	have	have	VERB
gujaf-317	251	7	an	an	DET
gujaf-317	251	8	adequate	adequate	ADJ
gujaf-317	251	9	fit	fit	NOUN
gujaf-317	251	10	when	when	SCONJ
gujaf-317	251	11	the	the	DET
gujaf-317	251	12	statistics	statistic	NOUN
gujaf-317	251	13	'	'	PART
gujaf-317	251	14	p	p	NOUN
gujaf-317	251	15	-	-	PUNCT
gujaf-317	251	16	value	value	NOUN
gujaf-317	251	17	is	be	AUX
gujaf-317	251	18	less	less	ADJ
gujaf-317	251	19	than	than	ADP
gujaf-317	251	20	the	the	DET
gujaf-317	251	21	traditional	traditional	ADJ
gujaf-317	251	22	level	level	NOUN
gujaf-317	251	23	of	of	ADP
gujaf-317	251	24	significance	significance	NOUN
gujaf-317	251	25	(	(	PUNCT
gujaf-317	251	26	10	10	NUM
gujaf-317	251	27	%	%	NOUN
gujaf-317	251	28	,	,	PUNCT
gujaf-317	251	29	5	5	NUM
gujaf-317	251	30	%	%	NOUN
gujaf-317	251	31	,	,	PUNCT
gujaf-317	251	32	or	or	CCONJ
gujaf-317	251	33	1	1	NUM
gujaf-317	251	34	%	%	NOUN
gujaf-317	251	35	)	)	PUNCT
gujaf-317	251	36	;	;	PUNCT
gujaf-317	251	37	otherwise	otherwise	ADV
gujaf-317	251	38	,	,	PUNCT
gujaf-317	251	39	the	the	DET
gujaf-317	251	40	fit	fit	NOUN
gujaf-317	251	41	is	be	AUX
gujaf-317	251	42	considered	consider	VERB
gujaf-317	251	43	poor	poor	ADJ
gujaf-317	251	44	.	.	PUNCT
gujaf-317	252	1	table	table	NOUN
gujaf-317	252	2	4.3	4.3	NUM
gujaf-317	252	3	presents	present	VERB
gujaf-317	252	4	the	the	DET
gujaf-317	252	5	findings	finding	NOUN
gujaf-317	252	6	from	from	ADP
gujaf-317	252	7	the	the	DET
gujaf-317	252	8	overall	overall	ADJ
gujaf-317	252	9	significance	significance	NOUN
gujaf-317	252	10	and	and	CCONJ
gujaf-317	252	11	goodness	goodness	NOUN
gujaf-317	252	12	of	of	ADP
gujaf-317	252	13	fit	fit	ADJ
gujaf-317	252	14	tests	test	NOUN
gujaf-317	252	15	.	.	PUNCT
gujaf-317	253	1	all	all	DET
gujaf-317	253	2	fixed	fix	VERB
gujaf-317	253	3	effect	effect	NOUN
gujaf-317	253	4	and	and	CCONJ
gujaf-317	253	5	random	random	ADJ
gujaf-317	253	6	effect	effect	NOUN
gujaf-317	253	7	models	model	NOUN
gujaf-317	253	8	have	have	VERB
gujaf-317	253	9	f	f	NOUN
gujaf-317	253	10	-	-	PUNCT
gujaf-317	253	11	statistics	statistic	NOUN
gujaf-317	253	12	with	with	ADP
gujaf-317	253	13	pvalues	pvalue	NOUN
gujaf-317	253	14	below	below	ADP
gujaf-317	253	15	5	5	NUM
gujaf-317	253	16	%	%	NOUN
gujaf-317	253	17	.	.	PUNCT
gujaf-317	254	1	therefore	therefore	ADV
gujaf-317	254	2	,	,	PUNCT
gujaf-317	254	3	for	for	ADP
gujaf-317	254	4	all	all	DET
gujaf-317	254	5	models	model	NOUN
gujaf-317	254	6	,	,	PUNCT
gujaf-317	254	7	the	the	DET
gujaf-317	254	8	independently	independently	ADV
gujaf-317	254	9	significant	significant	ADJ
gujaf-317	254	10	variables	variable	NOUN
gujaf-317	254	11	taken	take	VERB
gujaf-317	254	12	into	into	ADP
gujaf-317	254	13	consideration	consideration	NOUN
gujaf-317	254	14	together	together	ADV
gujaf-317	254	15	have	have	VERB
gujaf-317	254	16	a	a	DET
gujaf-317	254	17	substantial	substantial	ADJ
gujaf-317	254	18	influence	influence	NOUN
gujaf-317	254	19	on	on	ADP
gujaf-317	254	20	the	the	DET
gujaf-317	254	21	corresponding	corresponding	ADJ
gujaf-317	254	22	dependent	dependent	ADJ
gujaf-317	254	23	variables	variable	NOUN
gujaf-317	254	24	.	.	PUNCT
gujaf-317	255	1	this	this	PRON
gujaf-317	255	2	implies	imply	VERB
gujaf-317	255	3	that	that	SCONJ
gujaf-317	255	4	the	the	DET
gujaf-317	255	5	more	more	ADV
gujaf-317	255	6	atm	atm	ADJ
gujaf-317	255	7	,	,	PUNCT
gujaf-317	255	8	pos	pos	PROPN
gujaf-317	255	9	,	,	PUNCT
gujaf-317	255	10	intb	intb	VERB
gujaf-317	255	11	,	,	PUNCT
gujaf-317	255	12	and	and	CCONJ
gujaf-317	255	13	mb	mb	AUX
gujaf-317	255	14	used	use	VERB
gujaf-317	255	15	,	,	PUNCT
gujaf-317	255	16	the	the	PRON
gujaf-317	255	17	higher	high	ADJ
gujaf-317	255	18	the	the	DET
gujaf-317	255	19	dmbta	dmbta	NOUN
gujaf-317	255	20	.	.	PUNCT
gujaf-317	256	1	similarly	similarly	ADV
gujaf-317	256	2	,	,	PUNCT
gujaf-317	256	3	all	all	PRON
gujaf-317	256	4	of	of	ADP
gujaf-317	256	5	the	the	DET
gujaf-317	256	6	variables	variable	NOUN
gujaf-317	256	7	are	be	AUX
gujaf-317	256	8	significant	significant	ADJ
gujaf-317	256	9	at	at	ADP
gujaf-317	256	10	a	a	DET
gujaf-317	256	11	5	5	NUM
gujaf-317	256	12	%	%	NOUN
gujaf-317	256	13	significance	significance	NOUN
gujaf-317	256	14	level	level	NOUN
gujaf-317	256	15	,	,	PUNCT
gujaf-317	256	16	as	as	SCONJ
gujaf-317	256	17	shown	show	VERB
gujaf-317	256	18	by	by	ADP
gujaf-317	256	19	the	the	DET
gujaf-317	256	20	fixed	fix	VERB
gujaf-317	256	21	effect	effect	NOUN
gujaf-317	256	22	model	model	NOUN
gujaf-317	256	23	in	in	ADP
gujaf-317	256	24	paragraph	paragraph	NOUN
gujaf-317	256	25	1	1	NUM
gujaf-317	256	26	.	.	PUNCT
gujaf-317	256	27	stated	state	VERB
gujaf-317	256	28	differently	differently	ADV
gujaf-317	256	29	,	,	PUNCT
gujaf-317	256	30	each	each	DET
gujaf-317	256	31	variable	variable	NOUN
gujaf-317	256	32	has	have	VERB
gujaf-317	256	33	a	a	DET
gujaf-317	256	34	significant	significant	ADJ
gujaf-317	256	35	influence	influence	NOUN
gujaf-317	256	36	on	on	ADP
gujaf-317	256	37	dmbta	dmbta	NOUN
gujaf-317	256	38	.	.	PUNCT
gujaf-317	257	1	the	the	DET
gujaf-317	257	2	variables	variable	NOUN
gujaf-317	257	3	'	'	PART
gujaf-317	257	4	statistical	statistical	ADJ
gujaf-317	257	5	importance	importance	NOUN
gujaf-317	257	6	is	be	AUX
gujaf-317	257	7	demonstrated	demonstrate	VERB
gujaf-317	257	8	by	by	ADP
gujaf-317	257	9	the	the	DET
gujaf-317	257	10	robust	robust	ADJ
gujaf-317	257	11	standard	standard	ADJ
gujaf-317	257	12	errors	error	NOUN
gujaf-317	257	13	.	.	PUNCT
gujaf-317	258	1	less	less	ADJ
gujaf-317	258	2	than	than	ADP
gujaf-317	258	3	half	half	NOUN
gujaf-317	258	4	of	of	ADP
gujaf-317	258	5	the	the	DET
gujaf-317	258	6	variables	variable	NOUN
gujaf-317	258	7	'	'	PART
gujaf-317	258	8	coefficients	coefficient	NOUN
gujaf-317	258	9	are	be	AUX
gujaf-317	258	10	the	the	DET
gujaf-317	258	11	robust	robust	ADJ
gujaf-317	258	12	standard	standard	ADJ
gujaf-317	258	13	error	error	NOUN
gujaf-317	258	14	of	of	ADP
gujaf-317	258	15	the	the	DET
gujaf-317	258	16	coefficient	coefficient	NOUN
gujaf-317	258	17	(	(	PUNCT
gujaf-317	258	18	in	in	ADP
gujaf-317	258	19	parenthesis	parenthesis	NOUN
gujaf-317	258	20	)	)	PUNCT
gujaf-317	258	21	.	.	PUNCT
gujaf-317	259	1	the	the	DET
gujaf-317	259	2	coefficient	coefficient	NOUN
gujaf-317	259	3	magnitudes	magnitude	VERB
gujaf-317	259	4	in	in	ADP
gujaf-317	259	5	the	the	DET
gujaf-317	259	6	fixed	fix	VERB
gujaf-317	259	7	effect	effect	NOUN
gujaf-317	259	8	model	model	NOUN
gujaf-317	259	9	show	show	VERB
gujaf-317	259	10	that	that	SCONJ
gujaf-317	259	11	dmbta	dmbta	NOUN
gujaf-317	259	12	rises	rise	VERB
gujaf-317	259	13	by	by	ADP
gujaf-317	259	14	0.0053	0.0053	NUM
gujaf-317	259	15	,	,	PUNCT
gujaf-317	259	16	0.0055	0.0055	NUM
gujaf-317	259	17	,	,	PUNCT
gujaf-317	259	18	and	and	CCONJ
gujaf-317	259	19	0.0051	0.0051	NUM
gujaf-317	259	20	units	unit	NOUN
gujaf-317	259	21	for	for	ADP
gujaf-317	259	22	every	every	DET
gujaf-317	259	23	unit	unit	NOUN
gujaf-317	259	24	increase	increase	NOUN
gujaf-317	259	25	in	in	ADP
gujaf-317	259	26	atm	atm	PROPN
gujaf-317	259	27	,	,	PUNCT
gujaf-317	259	28	pos	pos	NOUN
gujaf-317	259	29	,	,	PUNCT
gujaf-317	259	30	ib	ib	INTJ
gujaf-317	259	31	,	,	PUNCT
gujaf-317	259	32	and	and	CCONJ
gujaf-317	259	33	mb	mb	ADP
gujaf-317	259	34	usage	usage	NOUN
gujaf-317	259	35	.	.	PUNCT
gujaf-317	260	1	on	on	ADP
gujaf-317	260	2	the	the	DET
gujaf-317	260	3	other	other	ADJ
gujaf-317	260	4	hand	hand	NOUN
gujaf-317	260	5	,	,	PUNCT
gujaf-317	260	6	the	the	DET
gujaf-317	260	7	extent	extent	NOUN
gujaf-317	260	8	of	of	ADP
gujaf-317	260	9	the	the	DET
gujaf-317	260	10	impact	impact	NOUN
gujaf-317	260	11	demonstrated	demonstrate	VERB
gujaf-317	260	12	by	by	ADP
gujaf-317	260	13	the	the	DET
gujaf-317	260	14	random	random	ADJ
gujaf-317	260	15	effect	effect	NOUN
gujaf-317	260	16	model	model	NOUN
gujaf-317	260	17	suggests	suggest	VERB
gujaf-317	260	18	that	that	SCONJ
gujaf-317	260	19	a	a	DET
gujaf-317	260	20	unit	unit	NOUN
gujaf-317	260	21	increase	increase	NOUN
gujaf-317	260	22	in	in	ADP
gujaf-317	260	23	usage	usage	NOUN
gujaf-317	260	24	of	of	ADP
gujaf-317	260	25	atm	atm	NOUN
gujaf-317	260	26	,	,	PUNCT
gujaf-317	260	27	pos	pos	NOUN
gujaf-317	260	28	,	,	PUNCT
gujaf-317	260	29	ib	ib	NOUN
gujaf-317	260	30	and	and	CCONJ
gujaf-317	260	31	mb	mb	PROPN
gujaf-317	260	32	will	will	AUX
gujaf-317	260	33	lead	lead	VERB
gujaf-317	260	34	to	to	ADP
gujaf-317	260	35	0.0065	0.0065	NUM
gujaf-317	260	36	,	,	PUNCT
gujaf-317	260	37	0.0073	0.0073	NUM
gujaf-317	260	38	,	,	PUNCT
gujaf-317	260	39	0.0086	0.0086	NUM
gujaf-317	260	40	and	and	CCONJ
gujaf-317	260	41	0.034	0.034	NUM
gujaf-317	260	42	increase	increase	NOUN
gujaf-317	260	43	in	in	ADP
gujaf-317	260	44	dmbta	dmbta	NOUN
gujaf-317	260	45	.	.	PUNCT
gujaf-317	261	1	table	table	NOUN
gujaf-317	261	2	6	6	NUM
gujaf-317	261	3	result	result	NOUN
gujaf-317	261	4	of	of	ADP
gujaf-317	261	5	fixed	fix	VERB
gujaf-317	261	6	and	and	CCONJ
gujaf-317	261	7	random	random	ADJ
gujaf-317	261	8	effect	effect	NOUN
gujaf-317	261	9	regressions	regression	NOUN
gujaf-317	261	10	for	for	ADP
gujaf-317	261	11	nii	nii	PROPN
gujaf-317	261	12	independent	independent	PROPN
gujaf-317	261	13	variables	variable	NOUN
gujaf-317	261	14	dependent	dependent	ADJ
gujaf-317	261	15	variable	variable	NOUN
gujaf-317	261	16	:	:	PUNCT
gujaf-317	261	17	net	net	ADJ
gujaf-317	261	18	interest	interest	NOUN
gujaf-317	261	19	income	income	NOUN
gujaf-317	261	20	(	(	PUNCT
gujaf-317	261	21	nii	nii	PROPN
gujaf-317	261	22	)	)	PUNCT
gujaf-317	261	23	(	(	PUNCT
gujaf-317	261	24	1	1	NUM
gujaf-317	261	25	)	)	PUNCT
gujaf-317	261	26	(	(	PUNCT
gujaf-317	261	27	2	2	X
gujaf-317	261	28	)	)	PUNCT
gujaf-317	261	29	fixed	fix	VERB
gujaf-317	261	30	effect	effect	NOUN
gujaf-317	261	31	random	random	ADJ
gujaf-317	261	32	effect	effect	NOUN
gujaf-317	261	33	atm	atm	PUNCT
gujaf-317	261	34	0.0091	0.0091	NUM
gujaf-317	261	35	*	*	PROPN
gujaf-317	261	36	*	*	PUNCT
gujaf-317	262	1	0.0063	0.0063	NUM
gujaf-317	262	2	*	*	NOUN
gujaf-317	262	3	*	*	PUNCT
gujaf-317	262	4	(	(	PUNCT
gujaf-317	262	5	0.0045	0.0045	NUM
gujaf-317	262	6	)	)	PUNCT
gujaf-317	262	7	(	(	PUNCT
gujaf-317	262	8	0.0026	0.0026	NUM
gujaf-317	262	9	)	)	PUNCT
gujaf-317	262	10	pos	pos	NOUN
gujaf-317	262	11	0.0070	0.0070	NUM
gujaf-317	262	12	*	*	NOUN
gujaf-317	262	13	*	*	X
gujaf-317	263	1	0.0056	0.0056	NUM
gujaf-317	263	2	*	*	PUNCT
gujaf-317	263	3	*	*	PUNCT
gujaf-317	263	4	(	(	PUNCT
gujaf-317	263	5	0.0031	0.0031	NUM
gujaf-317	263	6	)	)	PUNCT
gujaf-317	263	7	(	(	PUNCT
gujaf-317	263	8	0.0021	0.0021	NUM
gujaf-317	263	9	)	)	PUNCT
gujaf-317	263	10	ib	ib	NOUN
gujaf-317	263	11	0.054	0.054	NOUN
gujaf-317	263	12	*	*	PUNCT
gujaf-317	263	13	*	*	PUNCT
gujaf-317	263	14	*	*	PUNCT
gujaf-317	263	15	0.0080	0.0080	NUM
gujaf-317	263	16	*	*	NOUN
gujaf-317	263	17	*	*	PUNCT
gujaf-317	263	18	(	(	PUNCT
gujaf-317	263	19	0.0060	0.0060	NUM
gujaf-317	263	20	)	)	PUNCT
gujaf-317	263	21	(	(	PUNCT
gujaf-317	263	22	0.0030	0.0030	NUM
gujaf-317	263	23	)	)	PUNCT
gujaf-317	263	24	mb	mb	ADP
gujaf-317	263	25	0.0070	0.0070	NUM
gujaf-317	263	26	*	*	NOUN
gujaf-317	263	27	*	*	X
gujaf-317	263	28	0.0056	0.0056	NUM
gujaf-317	263	29	*	*	PUNCT
gujaf-317	263	30	*	*	PUNCT
gujaf-317	263	31	(	(	PUNCT
gujaf-317	263	32	0.0031	0.0031	NUM
gujaf-317	263	33	)	)	PUNCT
gujaf-317	263	34	(	(	PUNCT
gujaf-317	263	35	0.0021	0.0021	NUM
gujaf-317	263	36	)	)	PUNCT
gujaf-317	263	37	constant	constant	ADJ
gujaf-317	263	38	0.10	0.10	NUM
gujaf-317	263	39	0.16	0.16	NUM
gujaf-317	263	40	(	(	PUNCT
gujaf-317	263	41	0.16	0.16	NUM
gujaf-317	263	42	)	)	PUNCT
gujaf-317	263	43	(	(	PUNCT
gujaf-317	263	44	0.15	0.15	NUM
gujaf-317	263	45	)	)	PUNCT
gujaf-317	263	46	observations	observation	NOUN
gujaf-317	263	47	77	77	NUM
gujaf-317	263	48	77	77	NUM
gujaf-317	263	49	r	r	NOUN
gujaf-317	263	50	-	-	PUNCT
gujaf-317	263	51	squared	square	VERB
gujaf-317	263	52	0.72	0.72	NUM
gujaf-317	263	53	0.77	0.77	NUM
gujaf-317	263	54	number	number	NOUN
gujaf-317	263	55	of	of	ADP
gujaf-317	263	56	banks	bank	NOUN
gujaf-317	263	57	7	7	NUM
gujaf-317	263	58	7	7	NUM
gujaf-317	263	59	*	*	NOUN
gujaf-317	263	60	significant	significant	ADJ
gujaf-317	263	61	at	at	ADP
gujaf-317	263	62	10	10	NUM
gujaf-317	263	63	%	%	NOUN
gujaf-317	263	64	,	,	PUNCT
gujaf-317	263	65	*	*	PUNCT
gujaf-317	263	66	*	*	PUNCT
gujaf-317	263	67	significant	significant	ADJ
gujaf-317	263	68	at	at	ADP
gujaf-317	263	69	5	5	NUM
gujaf-317	263	70	%	%	NOUN
gujaf-317	263	71	,	,	PUNCT
gujaf-317	263	72	*	*	PUNCT
gujaf-317	263	73	*	*	PUNCT
gujaf-317	263	74	*	*	PUNCT
gujaf-317	263	75	significant	significant	ADJ
gujaf-317	263	76	at	at	ADP
gujaf-317	263	77	1	1	NUM
gujaf-317	263	78	%	%	NOUN
gujaf-317	263	79	,	,	PUNCT
gujaf-317	263	80	robust	robust	ADJ
gujaf-317	263	81	standard	standard	ADJ
gujaf-317	263	82	errors	error	NOUN
gujaf-317	263	83	in	in	ADP
gujaf-317	263	84	gusau	gusau	ADJ
gujaf-317	263	85	journal	journal	NOUN
gujaf-317	263	86	of	of	ADP
gujaf-317	263	87	accounting	accounting	NOUN
gujaf-317	263	88	and	and	CCONJ
gujaf-317	263	89	finance	finance	NOUN
gujaf-317	263	90	,	,	PUNCT
gujaf-317	263	91	vol	vol	NOUN
gujaf-317	263	92	.	.	PROPN
gujaf-317	263	93	5	5	NUM
gujaf-317	263	94	,	,	PUNCT
gujaf-317	263	95	issue	issue	NOUN
gujaf-317	263	96	2	2	NUM
gujaf-317	263	97	,	,	PUNCT
gujaf-317	263	98	october	october	PROPN
gujaf-317	263	99	,	,	PUNCT
gujaf-317	263	100	2024	2024	NUM
gujaf-317	263	101	232	232	NUM
gujaf-317	263	102	parentheses	parenthese	VERB
gujaf-317	263	103	source	source	NOUN
gujaf-317	263	104	:	:	PUNCT
gujaf-317	263	105	author	author	NOUN
gujaf-317	263	106	’s	’s	PART
gujaf-317	263	107	computation	computation	NOUN
gujaf-317	263	108	,	,	PUNCT
gujaf-317	263	109	(	(	PUNCT
gujaf-317	263	110	2024	2024	NUM
gujaf-317	263	111	)	)	PUNCT
gujaf-317	263	112	.	.	PUNCT
gujaf-317	264	1	with	with	ADP
gujaf-317	264	2	net	net	ADJ
gujaf-317	264	3	interest	interest	NOUN
gujaf-317	264	4	income	income	NOUN
gujaf-317	264	5	(	(	PUNCT
gujaf-317	264	6	nii	nii	PROPN
gujaf-317	264	7	)	)	PUNCT
gujaf-317	264	8	as	as	SCONJ
gujaf-317	264	9	the	the	DET
gujaf-317	264	10	dependent	dependent	ADJ
gujaf-317	264	11	variable	variable	NOUN
gujaf-317	264	12	,	,	PUNCT
gujaf-317	264	13	table	table	NOUN
gujaf-317	264	14	6	6	NUM
gujaf-317	264	15	displays	display	VERB
gujaf-317	264	16	the	the	DET
gujaf-317	264	17	regression	regression	NOUN
gujaf-317	264	18	results	result	VERB
gujaf-317	264	19	for	for	ADP
gujaf-317	264	20	the	the	DET
gujaf-317	264	21	study	study	NOUN
gujaf-317	264	22	of	of	ADP
gujaf-317	264	23	how	how	SCONJ
gujaf-317	264	24	electronic	electronic	ADJ
gujaf-317	264	25	banking	banking	NOUN
gujaf-317	264	26	influence	influence	NOUN
gujaf-317	264	27	the	the	DET
gujaf-317	264	28	performance	performance	NOUN
gujaf-317	264	29	of	of	ADP
gujaf-317	264	30	deposit	deposit	NOUN
gujaf-317	264	31	-	-	PUNCT
gujaf-317	264	32	taking	take	VERB
gujaf-317	264	33	banks	bank	NOUN
gujaf-317	264	34	in	in	ADP
gujaf-317	264	35	nigeria	nigeria	PROPN
gujaf-317	264	36	.	.	PUNCT
gujaf-317	265	1	the	the	DET
gujaf-317	265	2	atm	atm	PROPN
gujaf-317	265	3	,	,	PUNCT
gujaf-317	265	4	pos	pos	NOUN
gujaf-317	265	5	,	,	PUNCT
gujaf-317	265	6	ib	ib	INTJ
gujaf-317	265	7	,	,	PUNCT
gujaf-317	265	8	and	and	CCONJ
gujaf-317	265	9	mb	mb	PROPN
gujaf-317	265	10	are	be	AUX
gujaf-317	265	11	the	the	DET
gujaf-317	265	12	independent	independent	ADJ
gujaf-317	265	13	variables	variable	NOUN
gujaf-317	265	14	.	.	PUNCT
gujaf-317	266	1	column	column	NOUN
gujaf-317	266	2	1	1	NUM
gujaf-317	266	3	shows	show	VERB
gujaf-317	266	4	the	the	DET
gujaf-317	266	5	fixed	fixed	ADJ
gujaf-317	266	6	effect	effect	NOUN
gujaf-317	266	7	model	model	NOUN
gujaf-317	266	8	,	,	PUNCT
gujaf-317	266	9	and	and	CCONJ
gujaf-317	266	10	column	column	NOUN
gujaf-317	266	11	2	2	NUM
gujaf-317	266	12	shows	show	VERB
gujaf-317	266	13	the	the	DET
gujaf-317	266	14	random	random	ADJ
gujaf-317	266	15	effect	effect	NOUN
gujaf-317	266	16	model	model	NOUN
gujaf-317	266	17	.	.	PUNCT
gujaf-317	267	1	both	both	DET
gujaf-317	267	2	findings	finding	NOUN
gujaf-317	267	3	demonstrate	demonstrate	VERB
gujaf-317	267	4	a	a	DET
gujaf-317	267	5	positive	positive	ADJ
gujaf-317	267	6	correlation	correlation	NOUN
gujaf-317	267	7	between	between	ADP
gujaf-317	267	8	nii	nii	PROPN
gujaf-317	267	9	and	and	CCONJ
gujaf-317	267	10	every	every	DET
gujaf-317	267	11	other	other	ADJ
gujaf-317	267	12	variable	variable	NOUN
gujaf-317	267	13	.	.	PUNCT
gujaf-317	268	1	the	the	DET
gujaf-317	268	2	nii	nii	PROPN
gujaf-317	268	3	increases	increase	VERB
gujaf-317	268	4	with	with	ADP
gujaf-317	268	5	the	the	DET
gujaf-317	268	6	number	number	NOUN
gujaf-317	268	7	of	of	ADP
gujaf-317	268	8	independent	independent	ADJ
gujaf-317	268	9	variables	variable	NOUN
gujaf-317	268	10	(	(	PUNCT
gujaf-317	268	11	atm	atm	PROPN
gujaf-317	268	12	,	,	PUNCT
gujaf-317	268	13	pos	pos	NOUN
gujaf-317	268	14	,	,	PUNCT
gujaf-317	268	15	ib	ib	INTJ
gujaf-317	268	16	,	,	PUNCT
gujaf-317	268	17	and	and	CCONJ
gujaf-317	268	18	mb	mb	ADP
gujaf-317	268	19	)	)	PUNCT
gujaf-317	268	20	.	.	PUNCT
gujaf-317	269	1	in	in	ADP
gujaf-317	269	2	a	a	DET
gujaf-317	269	3	similar	similar	ADJ
gujaf-317	269	4	vein	vein	NOUN
gujaf-317	269	5	,	,	PUNCT
gujaf-317	269	6	column	column	NOUN
gujaf-317	269	7	1	1	NUM
gujaf-317	269	8	's	's	PART
gujaf-317	269	9	results	result	NOUN
gujaf-317	269	10	show	show	VERB
gujaf-317	269	11	that	that	SCONJ
gujaf-317	269	12	every	every	DET
gujaf-317	269	13	variable	variable	NOUN
gujaf-317	269	14	is	be	AUX
gujaf-317	269	15	statistically	statistically	ADV
gujaf-317	269	16	significant	significant	ADJ
gujaf-317	269	17	at	at	ADP
gujaf-317	269	18	5	5	NUM
gujaf-317	269	19	%	%	NOUN
gujaf-317	269	20	.	.	PUNCT
gujaf-317	270	1	therefore	therefore	ADV
gujaf-317	270	2	,	,	PUNCT
gujaf-317	270	3	the	the	DET
gujaf-317	270	4	fixed	fix	VERB
gujaf-317	270	5	effect	effect	NOUN
gujaf-317	270	6	model	model	NOUN
gujaf-317	270	7	shows	show	VERB
gujaf-317	270	8	that	that	DET
gujaf-317	270	9	pos	pos	NOUN
gujaf-317	270	10	,	,	PUNCT
gujaf-317	270	11	atm	atm	PROPN
gujaf-317	270	12	,	,	PUNCT
gujaf-317	270	13	ib	ib	NOUN
gujaf-317	270	14	,	,	PUNCT
gujaf-317	270	15	and	and	CCONJ
gujaf-317	270	16	mb	mb	PROPN
gujaf-317	270	17	are	be	AUX
gujaf-317	270	18	important	important	ADJ
gujaf-317	270	19	factors	factor	NOUN
gujaf-317	270	20	that	that	PRON
gujaf-317	270	21	affect	affect	VERB
gujaf-317	270	22	net	net	ADJ
gujaf-317	270	23	interest	interest	NOUN
gujaf-317	270	24	income	income	NOUN
gujaf-317	270	25	.	.	PUNCT
gujaf-317	271	1	additionally	additionally	ADV
gujaf-317	271	2	,	,	PUNCT
gujaf-317	271	3	an	an	DET
gujaf-317	271	4	increase	increase	NOUN
gujaf-317	271	5	of	of	ADP
gujaf-317	271	6	one	one	NUM
gujaf-317	271	7	unit	unit	NOUN
gujaf-317	271	8	in	in	ADP
gujaf-317	271	9	atm	atm	PROPN
gujaf-317	271	10	,	,	PUNCT
gujaf-317	271	11	pos	pos	PROPN
gujaf-317	271	12	,	,	PUNCT
gujaf-317	271	13	ib	ib	INTJ
gujaf-317	271	14	,	,	PUNCT
gujaf-317	271	15	and	and	CCONJ
gujaf-317	271	16	mb	mb	ADP
gujaf-317	271	17	results	result	NOUN
gujaf-317	271	18	in	in	ADP
gujaf-317	271	19	an	an	DET
gujaf-317	271	20	increase	increase	NOUN
gujaf-317	271	21	of	of	ADP
gujaf-317	271	22	around	around	ADP
gujaf-317	271	23	0.0091	0.0091	NUM
gujaf-317	271	24	,	,	PUNCT
gujaf-317	271	25	0.070	0.070	NUM
gujaf-317	271	26	,	,	PUNCT
gujaf-317	271	27	0.054	0.054	NUM
gujaf-317	271	28	,	,	PUNCT
gujaf-317	271	29	and	and	CCONJ
gujaf-317	271	30	0.0054	0.0054	NUM
gujaf-317	271	31	units	unit	NOUN
gujaf-317	271	32	in	in	ADP
gujaf-317	271	33	nii	nii	PROPN
gujaf-317	271	34	,	,	PUNCT
gujaf-317	271	35	respectively	respectively	ADV
gujaf-317	271	36	.	.	PUNCT
gujaf-317	272	1	the	the	DET
gujaf-317	272	2	random	random	ADJ
gujaf-317	272	3	effect	effect	NOUN
gujaf-317	272	4	model	model	NOUN
gujaf-317	272	5	also	also	ADV
gujaf-317	272	6	indicates	indicate	VERB
gujaf-317	272	7	that	that	SCONJ
gujaf-317	272	8	all	all	PRON
gujaf-317	272	9	of	of	ADP
gujaf-317	272	10	the	the	DET
gujaf-317	272	11	independent	independent	ADJ
gujaf-317	272	12	variables	variable	NOUN
gujaf-317	272	13	in	in	ADP
gujaf-317	272	14	column	column	NOUN
gujaf-317	272	15	2	2	NUM
gujaf-317	272	16	have	have	VERB
gujaf-317	272	17	a	a	DET
gujaf-317	272	18	positive	positive	ADJ
gujaf-317	272	19	relationship	relationship	NOUN
gujaf-317	272	20	with	with	ADP
gujaf-317	272	21	nii	nii	PROPN
gujaf-317	272	22	.	.	PUNCT
gujaf-317	273	1	additionally	additionally	ADV
gujaf-317	273	2	,	,	PUNCT
gujaf-317	273	3	the	the	DET
gujaf-317	273	4	outcome	outcome	NOUN
gujaf-317	273	5	demonstrates	demonstrate	VERB
gujaf-317	273	6	that	that	SCONJ
gujaf-317	273	7	,	,	PUNCT
gujaf-317	273	8	at	at	ADP
gujaf-317	273	9	5	5	NUM
gujaf-317	273	10	%	%	NOUN
gujaf-317	273	11	,	,	PUNCT
gujaf-317	273	12	every	every	DET
gujaf-317	273	13	variable	variable	NOUN
gujaf-317	273	14	is	be	AUX
gujaf-317	273	15	statistically	statistically	ADV
gujaf-317	273	16	significant	significant	ADJ
gujaf-317	273	17	.	.	PUNCT
gujaf-317	274	1	it	it	PRON
gujaf-317	274	2	indicates	indicate	VERB
gujaf-317	274	3	that	that	SCONJ
gujaf-317	274	4	an	an	DET
gujaf-317	274	5	increase	increase	NOUN
gujaf-317	274	6	of	of	ADP
gujaf-317	274	7	one	one	NUM
gujaf-317	274	8	unit	unit	NOUN
gujaf-317	274	9	in	in	ADP
gujaf-317	274	10	the	the	DET
gujaf-317	274	11	use	use	NOUN
gujaf-317	274	12	of	of	ADP
gujaf-317	274	13	atm	atm	PROPN
gujaf-317	274	14	,	,	PUNCT
gujaf-317	274	15	pos	pos	NOUN
gujaf-317	274	16	,	,	PUNCT
gujaf-317	274	17	ib	ib	INTJ
gujaf-317	274	18	,	,	PUNCT
gujaf-317	274	19	and	and	CCONJ
gujaf-317	274	20	mb	mb	PROPN
gujaf-317	274	21	will	will	AUX
gujaf-317	274	22	result	result	VERB
gujaf-317	274	23	in	in	ADP
gujaf-317	274	24	increases	increase	NOUN
gujaf-317	274	25	of	of	ADP
gujaf-317	274	26	0.0063	0.0063	NUM
gujaf-317	274	27	,	,	PUNCT
gujaf-317	274	28	0.0056	0.0056	NUM
gujaf-317	274	29	,	,	PUNCT
gujaf-317	274	30	0.080	0.080	NUM
gujaf-317	274	31	,	,	PUNCT
gujaf-317	274	32	and	and	CCONJ
gujaf-317	274	33	0.0075	0.0075	NUM
gujaf-317	274	34	in	in	ADP
gujaf-317	274	35	net	net	ADJ
gujaf-317	274	36	interest	interest	NOUN
gujaf-317	274	37	income	income	NOUN
gujaf-317	274	38	,	,	PUNCT
gujaf-317	274	39	respectively	respectively	ADV
gujaf-317	274	40	.	.	PUNCT
gujaf-317	275	1	discussion	discussion	NOUN
gujaf-317	275	2	of	of	ADP
gujaf-317	275	3	findings	finding	NOUN
gujaf-317	275	4	to	to	PART
gujaf-317	275	5	examine	examine	VERB
gujaf-317	275	6	how	how	SCONJ
gujaf-317	275	7	electronic	electronic	ADJ
gujaf-317	275	8	banking	banking	NOUN
gujaf-317	275	9	affected	affect	VERB
gujaf-317	275	10	the	the	DET
gujaf-317	275	11	total	total	ADJ
gujaf-317	275	12	assets	asset	NOUN
gujaf-317	275	13	of	of	ADP
gujaf-317	275	14	nigerian	nigerian	ADJ
gujaf-317	275	15	deposit	deposit	NOUN
gujaf-317	275	16	-	-	PUNCT
gujaf-317	275	17	taking	take	VERB
gujaf-317	275	18	banks	bank	NOUN
gujaf-317	275	19	,	,	PUNCT
gujaf-317	275	20	panel	panel	NOUN
gujaf-317	275	21	data	datum	NOUN
gujaf-317	275	22	analysis	analysis	NOUN
gujaf-317	275	23	was	be	AUX
gujaf-317	275	24	adopted	adopt	VERB
gujaf-317	275	25	.	.	PUNCT
gujaf-317	276	1	according	accord	VERB
gujaf-317	276	2	to	to	ADP
gujaf-317	276	3	the	the	DET
gujaf-317	276	4	study	study	NOUN
gujaf-317	276	5	's	's	PART
gujaf-317	276	6	findings	finding	NOUN
gujaf-317	276	7	,	,	PUNCT
gujaf-317	276	8	electronic	electronic	ADJ
gujaf-317	276	9	banking	banking	NOUN
gujaf-317	276	10	significantly	significantly	ADV
gujaf-317	276	11	influences	influence	VERB
gujaf-317	276	12	the	the	DET
gujaf-317	276	13	total	total	ADJ
gujaf-317	276	14	assets	asset	NOUN
gujaf-317	276	15	of	of	ADP
gujaf-317	276	16	deposit	deposit	NOUN
gujaf-317	276	17	money	money	NOUN
gujaf-317	276	18	banks	bank	NOUN
gujaf-317	276	19	in	in	ADP
gujaf-317	276	20	the	the	DET
gujaf-317	276	21	nigerian	nigerian	ADJ
gujaf-317	276	22	banking	banking	NOUN
gujaf-317	276	23	industry	industry	NOUN
gujaf-317	276	24	.	.	PUNCT
gujaf-317	277	1	in	in	ADP
gujaf-317	277	2	accordance	accordance	NOUN
gujaf-317	277	3	with	with	ADP
gujaf-317	277	4	the	the	DET
gujaf-317	277	5	findings	finding	NOUN
gujaf-317	277	6	of	of	ADP
gujaf-317	277	7	gbanador	gbanador	PROPN
gujaf-317	277	8	's	's	PART
gujaf-317	277	9	2023	2023	NUM
gujaf-317	277	10	research	research	NOUN
gujaf-317	277	11	,	,	PUNCT
gujaf-317	277	12	the	the	DET
gujaf-317	277	13	study	study	NOUN
gujaf-317	277	14	discovered	discover	VERB
gujaf-317	277	15	a	a	DET
gujaf-317	277	16	positive	positive	ADJ
gujaf-317	277	17	association	association	NOUN
gujaf-317	277	18	between	between	ADP
gujaf-317	277	19	electronic	electronic	ADJ
gujaf-317	277	20	banking	banking	NOUN
gujaf-317	277	21	and	and	CCONJ
gujaf-317	277	22	the	the	DET
gujaf-317	277	23	total	total	ADJ
gujaf-317	277	24	assets	asset	NOUN
gujaf-317	277	25	of	of	ADP
gujaf-317	277	26	deposit	deposit	NOUN
gujaf-317	277	27	-	-	PUNCT
gujaf-317	277	28	taking	take	VERB
gujaf-317	277	29	banks	bank	NOUN
gujaf-317	277	30	in	in	ADP
gujaf-317	277	31	nigeria	nigeria	PROPN
gujaf-317	277	32	.	.	PUNCT
gujaf-317	278	1	thus	thus	ADV
gujaf-317	278	2	,	,	PUNCT
gujaf-317	278	3	the	the	DET
gujaf-317	278	4	hypothesis	hypothesis	NOUN
gujaf-317	278	5	that	that	PRON
gujaf-317	278	6	electronic	electronic	ADJ
gujaf-317	278	7	banking	banking	NOUN
gujaf-317	278	8	has	have	VERB
gujaf-317	278	9	no	no	DET
gujaf-317	278	10	discernible	discernible	ADJ
gujaf-317	278	11	effect	effect	NOUN
gujaf-317	278	12	on	on	ADP
gujaf-317	278	13	the	the	DET
gujaf-317	278	14	total	total	ADJ
gujaf-317	278	15	assets	asset	NOUN
gujaf-317	278	16	of	of	ADP
gujaf-317	278	17	deposit	deposit	NOUN
gujaf-317	278	18	money	money	NOUN
gujaf-317	278	19	banks	bank	NOUN
gujaf-317	278	20	in	in	ADP
gujaf-317	278	21	the	the	DET
gujaf-317	278	22	nigerian	nigerian	ADJ
gujaf-317	278	23	banking	banking	NOUN
gujaf-317	278	24	system	system	NOUN
gujaf-317	278	25	should	should	AUX
gujaf-317	278	26	be	be	AUX
gujaf-317	278	27	disproved	disprove	VERB
gujaf-317	278	28	.	.	PUNCT
gujaf-317	279	1	this	this	DET
gujaf-317	279	2	study	study	NOUN
gujaf-317	279	3	supports	support	VERB
gujaf-317	279	4	the	the	DET
gujaf-317	279	5	diffusion	diffusion	NOUN
gujaf-317	279	6	of	of	ADP
gujaf-317	279	7	innovation	innovation	NOUN
gujaf-317	279	8	theory	theory	NOUN
gujaf-317	279	9	,	,	PUNCT
gujaf-317	279	10	which	which	PRON
gujaf-317	279	11	holds	hold	VERB
gujaf-317	279	12	that	that	SCONJ
gujaf-317	279	13	organizations	organization	NOUN
gujaf-317	279	14	who	who	PRON
gujaf-317	279	15	adopt	adopt	VERB
gujaf-317	279	16	innovations	innovation	NOUN
gujaf-317	279	17	like	like	ADP
gujaf-317	279	18	electronic	electronic	ADJ
gujaf-317	279	19	banking	banking	NOUN
gujaf-317	279	20	would	would	AUX
gujaf-317	279	21	be	be	AUX
gujaf-317	279	22	able	able	ADJ
gujaf-317	279	23	to	to	PART
gujaf-317	279	24	provide	provide	VERB
gujaf-317	279	25	financial	financial	ADJ
gujaf-317	279	26	services	service	NOUN
gujaf-317	279	27	more	more	ADV
gujaf-317	279	28	quickly	quickly	ADV
gujaf-317	279	29	than	than	ADP
gujaf-317	279	30	those	those	PRON
gujaf-317	279	31	that	that	PRON
gujaf-317	279	32	do	do	VERB
gujaf-317	279	33	not	not	PART
gujaf-317	279	34	.	.	PUNCT
gujaf-317	280	1	the	the	DET
gujaf-317	280	2	effect	effect	NOUN
gujaf-317	280	3	of	of	ADP
gujaf-317	280	4	electronic	electronic	ADJ
gujaf-317	280	5	banking	banking	NOUN
gujaf-317	280	6	on	on	ADP
gujaf-317	280	7	net	net	ADJ
gujaf-317	280	8	interest	interest	NOUN
gujaf-317	280	9	income	income	NOUN
gujaf-317	280	10	in	in	ADP
gujaf-317	280	11	the	the	DET
gujaf-317	280	12	nigerian	nigerian	ADJ
gujaf-317	280	13	banking	banking	NOUN
gujaf-317	280	14	system	system	NOUN
gujaf-317	280	15	was	be	AUX
gujaf-317	280	16	investigated	investigate	VERB
gujaf-317	280	17	using	use	VERB
gujaf-317	280	18	panel	panel	NOUN
gujaf-317	280	19	data	datum	NOUN
gujaf-317	280	20	analysis	analysis	NOUN
gujaf-317	280	21	.	.	PUNCT
gujaf-317	281	1	additionally	additionally	ADV
gujaf-317	281	2	,	,	PUNCT
gujaf-317	281	3	this	this	DET
gujaf-317	281	4	study	study	NOUN
gujaf-317	281	5	found	find	VERB
gujaf-317	281	6	that	that	SCONJ
gujaf-317	281	7	electronic	electronic	ADJ
gujaf-317	281	8	banking	banking	NOUN
gujaf-317	281	9	significantly	significantly	ADV
gujaf-317	281	10	affects	affect	VERB
gujaf-317	281	11	banks	bank	NOUN
gujaf-317	281	12	'	'	PART
gujaf-317	281	13	net	net	ADJ
gujaf-317	281	14	interest	interest	NOUN
gujaf-317	281	15	income	income	NOUN
gujaf-317	281	16	in	in	ADP
gujaf-317	281	17	the	the	DET
gujaf-317	281	18	nigerian	nigerian	ADJ
gujaf-317	281	19	banking	banking	NOUN
gujaf-317	281	20	system	system	NOUN
gujaf-317	281	21	,	,	PUNCT
gujaf-317	281	22	indicating	indicate	VERB
gujaf-317	281	23	a	a	DET
gujaf-317	281	24	favourable	favourable	ADJ
gujaf-317	281	25	correlation	correlation	NOUN
gujaf-317	281	26	between	between	ADP
gujaf-317	281	27	digital	digital	ADJ
gujaf-317	281	28	banking	banking	NOUN
gujaf-317	281	29	and	and	CCONJ
gujaf-317	281	30	net	net	ADJ
gujaf-317	281	31	interest	interest	NOUN
gujaf-317	281	32	income	income	NOUN
gujaf-317	281	33	.	.	PUNCT
gujaf-317	282	1	nonetheless	nonetheless	ADV
gujaf-317	282	2	,	,	PUNCT
gujaf-317	282	3	the	the	DET
gujaf-317	282	4	research	research	NOUN
gujaf-317	282	5	aligns	align	VERB
gujaf-317	282	6	with	with	ADP
gujaf-317	282	7	the	the	DET
gujaf-317	282	8	findings	finding	NOUN
gujaf-317	282	9	of	of	ADP
gujaf-317	282	10	olanipekun	olanipekun	ADJ
gujaf-317	282	11	,	,	PUNCT
gujaf-317	282	12	brimah	brimah	NOUN
gujaf-317	282	13	,	,	PUNCT
gujaf-317	282	14	and	and	CCONJ
gujaf-317	282	15	suraj	suraj	PROPN
gujaf-317	282	16	(	(	PUNCT
gujaf-317	282	17	2013	2013	NUM
gujaf-317	282	18	)	)	PUNCT
gujaf-317	282	19	and	and	CCONJ
gujaf-317	282	20	gbadeyan	gbadeyan	ADJ
gujaf-317	282	21	and	and	CCONJ
gujaf-317	282	22	akinyosoye	akinyosoye	NOUN
gujaf-317	282	23	(	(	PUNCT
gujaf-317	282	24	2011	2011	NUM
gujaf-317	282	25	)	)	PUNCT
gujaf-317	282	26	.	.	PUNCT
gujaf-317	283	1	the	the	DET
gujaf-317	283	2	fact	fact	NOUN
gujaf-317	283	3	that	that	SCONJ
gujaf-317	283	4	internet	internet	NOUN
gujaf-317	283	5	-	-	PUNCT
gujaf-317	283	6	connected	connect	VERB
gujaf-317	283	7	information	information	NOUN
gujaf-317	283	8	technology	technology	NOUN
gujaf-317	283	9	(	(	PUNCT
gujaf-317	283	10	it	it	PRON
gujaf-317	283	11	)	)	PUNCT
gujaf-317	283	12	can	can	AUX
gujaf-317	283	13	significantly	significantly	ADV
gujaf-317	283	14	facilitate	facilitate	VERB
gujaf-317	283	15	effective	effective	ADJ
gujaf-317	283	16	coordination	coordination	NOUN
gujaf-317	283	17	,	,	PUNCT
gujaf-317	283	18	management	management	NOUN
gujaf-317	283	19	,	,	PUNCT
gujaf-317	283	20	and	and	CCONJ
gujaf-317	283	21	use	use	NOUN
gujaf-317	283	22	of	of	ADP
gujaf-317	283	23	information	information	NOUN
gujaf-317	283	24	by	by	ADP
gujaf-317	283	25	banking	banking	NOUN
gujaf-317	283	26	sector	sector	NOUN
gujaf-317	283	27	customers	customer	NOUN
gujaf-317	283	28	and	and	CCONJ
gujaf-317	283	29	thereby	thereby	ADV
gujaf-317	283	30	lower	low	ADJ
gujaf-317	283	31	a	a	DET
gujaf-317	283	32	firm	firm	NOUN
gujaf-317	283	33	's	's	PART
gujaf-317	283	34	transaction	transaction	NOUN
gujaf-317	283	35	costs	cost	NOUN
gujaf-317	283	36	makes	make	VERB
gujaf-317	283	37	this	this	DET
gujaf-317	283	38	study	study	NOUN
gujaf-317	283	39	additionally	additionally	ADV
gujaf-317	283	40	consistent	consistent	ADJ
gujaf-317	283	41	with	with	ADP
gujaf-317	283	42	transaction	transaction	NOUN
gujaf-317	283	43	costs	cost	VERB
gujaf-317	283	44	innovation	innovation	NOUN
gujaf-317	283	45	theory	theory	NOUN
gujaf-317	283	46	.	.	PUNCT
gujaf-317	284	1	5.0	5.0	NUM
gujaf-317	284	2	conclusion	conclusion	NOUN
gujaf-317	284	3	and	and	CCONJ
gujaf-317	284	4	recommendations	recommendation	NOUN
gujaf-317	284	5	according	accord	VERB
gujaf-317	284	6	to	to	ADP
gujaf-317	284	7	the	the	DET
gujaf-317	284	8	study	study	NOUN
gujaf-317	284	9	's	's	PART
gujaf-317	284	10	findings	finding	NOUN
gujaf-317	284	11	,	,	PUNCT
gujaf-317	284	12	nigerian	nigerian	ADJ
gujaf-317	284	13	deposit	deposit	NOUN
gujaf-317	284	14	money	money	NOUN
gujaf-317	284	15	institutions	institution	NOUN
gujaf-317	284	16	'	'	PART
gujaf-317	284	17	total	total	ADJ
gujaf-317	284	18	assets	asset	NOUN
gujaf-317	284	19	are	be	AUX
gujaf-317	284	20	greatly	greatly	ADV
gujaf-317	284	21	impacted	impact	VERB
gujaf-317	284	22	by	by	ADP
gujaf-317	284	23	electronic	electronic	ADJ
gujaf-317	284	24	banking	banking	NOUN
gujaf-317	284	25	.	.	PUNCT
gujaf-317	285	1	the	the	DET
gujaf-317	285	2	study	study	NOUN
gujaf-317	285	3	also	also	ADV
gujaf-317	285	4	finds	find	VERB
gujaf-317	285	5	that	that	SCONJ
gujaf-317	285	6	net	net	ADJ
gujaf-317	285	7	interest	interest	NOUN
gujaf-317	285	8	income	income	NOUN
gujaf-317	285	9	is	be	AUX
gujaf-317	285	10	significantly	significantly	ADV
gujaf-317	285	11	impacted	impact	VERB
gujaf-317	285	12	by	by	ADP
gujaf-317	285	13	electronic	electronic	ADJ
gujaf-317	285	14	banking	banking	NOUN
gujaf-317	285	15	.	.	PUNCT
gujaf-317	286	1	the	the	DET
gujaf-317	286	2	study	study	NOUN
gujaf-317	286	3	's	's	PART
gujaf-317	286	4	final	final	ADJ
gujaf-317	286	5	conclusion	conclusion	NOUN
gujaf-317	286	6	was	be	AUX
gujaf-317	286	7	that	that	SCONJ
gujaf-317	286	8	nigerian	nigerian	ADJ
gujaf-317	286	9	deposit	deposit	NOUN
gujaf-317	286	10	money	money	NOUN
gujaf-317	286	11	banks	bank	NOUN
gujaf-317	286	12	'	'	PART
gujaf-317	286	13	profitability	profitability	NOUN
gujaf-317	286	14	and	and	CCONJ
gujaf-317	286	15	electronic	electronic	ADJ
gujaf-317	286	16	banking	banking	NOUN
gujaf-317	286	17	have	have	VERB
gujaf-317	286	18	a	a	DET
gujaf-317	286	19	beneficial	beneficial	ADJ
gujaf-317	286	20	association	association	NOUN
gujaf-317	286	21	.	.	PUNCT
gujaf-317	287	1	the	the	DET
gujaf-317	287	2	majority	majority	NOUN
gujaf-317	287	3	of	of	ADP
gujaf-317	287	4	deposit	deposit	NOUN
gujaf-317	287	5	gusau	gusau	ADJ
gujaf-317	287	6	journal	journal	NOUN
gujaf-317	287	7	of	of	ADP
gujaf-317	287	8	accounting	accounting	NOUN
gujaf-317	287	9	and	and	CCONJ
gujaf-317	287	10	finance	finance	NOUN
gujaf-317	287	11	,	,	PUNCT
gujaf-317	287	12	vol	vol	NOUN
gujaf-317	287	13	.	.	PROPN
gujaf-317	287	14	5	5	NUM
gujaf-317	287	15	,	,	PUNCT
gujaf-317	287	16	issue	issue	NOUN
gujaf-317	287	17	2	2	NUM
gujaf-317	287	18	,	,	PUNCT
gujaf-317	287	19	october	october	PROPN
gujaf-317	287	20	,	,	PUNCT
gujaf-317	287	21	2024	2024	NUM
gujaf-317	287	22	233	233	NUM
gujaf-317	287	23	money	money	NOUN
gujaf-317	287	24	banks	bank	NOUN
gujaf-317	287	25	'	'	PART
gujaf-317	287	26	clients	client	NOUN
gujaf-317	287	27	still	still	ADV
gujaf-317	287	28	underuse	underuse	VERB
gujaf-317	287	29	electronic	electronic	ADJ
gujaf-317	287	30	banking	banking	NOUN
gujaf-317	287	31	,	,	PUNCT
gujaf-317	287	32	thus	thus	ADV
gujaf-317	287	33	in	in	ADP
gujaf-317	287	34	order	order	NOUN
gujaf-317	287	35	for	for	SCONJ
gujaf-317	287	36	banks	bank	NOUN
gujaf-317	287	37	to	to	PART
gujaf-317	287	38	truly	truly	ADV
gujaf-317	287	39	benefit	benefit	VERB
gujaf-317	287	40	from	from	ADP
gujaf-317	287	41	it	it	PRON
gujaf-317	287	42	,	,	PUNCT
gujaf-317	287	43	additional	additional	ADJ
gujaf-317	287	44	consumer	consumer	NOUN
gujaf-317	287	45	education	education	NOUN
gujaf-317	287	46	and	and	CCONJ
gujaf-317	287	47	awareness	awareness	NOUN
gujaf-317	287	48	efforts	effort	NOUN
gujaf-317	287	49	need	need	VERB
gujaf-317	287	50	be	be	AUX
gujaf-317	287	51	launched	launch	VERB
gujaf-317	287	52	to	to	PART
gujaf-317	287	53	encourage	encourage	VERB
gujaf-317	287	54	them	they	PRON
gujaf-317	287	55	to	to	PART
gujaf-317	287	56	use	use	VERB
gujaf-317	287	57	the	the	DET
gujaf-317	287	58	services	service	NOUN
gujaf-317	287	59	.	.	PUNCT
gujaf-317	288	1	for	for	SCONJ
gujaf-317	288	2	e	e	NOUN
gujaf-317	288	3	-	-	NOUN
gujaf-317	288	4	banking	banking	NOUN
gujaf-317	288	5	to	to	PART
gujaf-317	288	6	succeed	succeed	VERB
gujaf-317	288	7	,	,	PUNCT
gujaf-317	288	8	better	well	ADJ
gujaf-317	288	9	internet	internet	NOUN
gujaf-317	288	10	connectivity	connectivity	NOUN
gujaf-317	288	11	is	be	AUX
gujaf-317	288	12	crucial	crucial	ADJ
gujaf-317	288	13	.	.	PUNCT
gujaf-317	289	1	for	for	SCONJ
gujaf-317	289	2	this	this	DET
gujaf-317	289	3	objective	objective	NOUN
gujaf-317	289	4	to	to	PART
gujaf-317	289	5	be	be	AUX
gujaf-317	289	6	accomplished	accomplish	VERB
gujaf-317	289	7	,	,	PUNCT
gujaf-317	289	8	the	the	DET
gujaf-317	289	9	banking	banking	NOUN
gujaf-317	289	10	sector	sector	NOUN
gujaf-317	289	11	,	,	PUNCT
gujaf-317	289	12	together	together	ADV
gujaf-317	289	13	with	with	ADP
gujaf-317	289	14	internet	internet	NOUN
gujaf-317	289	15	service	service	NOUN
gujaf-317	289	16	providers	provider	NOUN
gujaf-317	289	17	,	,	PUNCT
gujaf-317	289	18	must	must	AUX
gujaf-317	289	19	guarantee	guarantee	VERB
gujaf-317	289	20	consistent	consistent	ADJ
gujaf-317	289	21	internet	internet	NOUN
gujaf-317	289	22	connectivity	connectivity	NOUN
gujaf-317	289	23	.	.	PUNCT
gujaf-317	290	1	customers	customer	NOUN
gujaf-317	290	2	and	and	CCONJ
gujaf-317	290	3	the	the	DET
gujaf-317	290	4	banking	banking	NOUN
gujaf-317	290	5	industry	industry	NOUN
gujaf-317	290	6	are	be	AUX
gujaf-317	290	7	both	both	PRON
gujaf-317	290	8	very	very	ADV
gujaf-317	290	9	concerned	concerned	ADJ
gujaf-317	290	10	about	about	ADP
gujaf-317	290	11	the	the	DET
gujaf-317	290	12	security	security	NOUN
gujaf-317	290	13	of	of	ADP
gujaf-317	290	14	their	their	PRON
gujaf-317	290	15	money	money	NOUN
gujaf-317	290	16	.	.	PUNCT
gujaf-317	291	1	a	a	DET
gujaf-317	291	2	number	number	NOUN
gujaf-317	291	3	of	of	ADP
gujaf-317	291	4	steps	step	NOUN
gujaf-317	291	5	should	should	AUX
gujaf-317	291	6	be	be	AUX
gujaf-317	291	7	taken	take	VERB
gujaf-317	291	8	to	to	PART
gujaf-317	291	9	increase	increase	VERB
gujaf-317	291	10	the	the	DET
gujaf-317	291	11	security	security	NOUN
gujaf-317	291	12	of	of	ADP
gujaf-317	291	13	funds	fund	NOUN
gujaf-317	291	14	when	when	SCONJ
gujaf-317	291	15	using	use	VERB
gujaf-317	291	16	e	e	NOUN
gujaf-317	291	17	-	-	ADJ
gujaf-317	291	18	banking	banking	ADJ
gujaf-317	291	19	services	service	NOUN
gujaf-317	291	20	,	,	PUNCT
gujaf-317	291	21	including	include	VERB
gujaf-317	291	22	installing	instal	VERB
gujaf-317	291	23	encrypted	encrypt	VERB
gujaf-317	291	24	software	software	NOUN
gujaf-317	291	25	,	,	PUNCT
gujaf-317	291	26	implementing	implement	VERB
gujaf-317	291	27	a	a	DET
gujaf-317	291	28	system	system	NOUN
gujaf-317	291	29	for	for	ADP
gujaf-317	291	30	verifying	verify	VERB
gujaf-317	291	31	customers	customer	NOUN
gujaf-317	291	32	'	'	PART
gujaf-317	291	33	identification	identification	NOUN
gujaf-317	291	34	cards	card	NOUN
gujaf-317	291	35	,	,	PUNCT
gujaf-317	291	36	changing	change	VERB
gujaf-317	291	37	passwords	password	NOUN
gujaf-317	291	38	frequently	frequently	ADV
gujaf-317	291	39	,	,	PUNCT
gujaf-317	291	40	reviewing	review	VERB
gujaf-317	291	41	test	test	NOUN
gujaf-317	291	42	questions	question	NOUN
gujaf-317	291	43	,	,	PUNCT
gujaf-317	291	44	and	and	CCONJ
gujaf-317	291	45	using	use	VERB
gujaf-317	291	46	mixed	mixed	ADJ
gujaf-317	291	47	passwords	password	NOUN
gujaf-317	291	48	,	,	PUNCT
gujaf-317	291	49	such	such	ADJ
gujaf-317	291	50	as	as	ADP
gujaf-317	291	51	alphanumeric	alphanumeric	ADJ
gujaf-317	291	52	ones	one	NOUN
gujaf-317	291	53	.	.	PUNCT
gujaf-317	292	1	policymakers	policymaker	NOUN
gujaf-317	292	2	should	should	AUX
gujaf-317	292	3	also	also	ADV
gujaf-317	292	4	re	re	VERB
gujaf-317	292	5	-	-	VERB
gujaf-317	292	6	examine	examine	VERB
gujaf-317	292	7	laws	law	NOUN
gujaf-317	292	8	pertaining	pertain	VERB
gujaf-317	292	9	to	to	ADP
gujaf-317	292	10	the	the	DET
gujaf-317	292	11	adoption	adoption	NOUN
gujaf-317	292	12	,	,	PUNCT
gujaf-317	292	13	transfer	transfer	NOUN
gujaf-317	292	14	,	,	PUNCT
gujaf-317	292	15	and	and	CCONJ
gujaf-317	292	16	encouragement	encouragement	NOUN
gujaf-317	292	17	of	of	ADP
gujaf-317	292	18	innovation	innovation	NOUN
gujaf-317	292	19	.	.	PUNCT
gujaf-317	293	1	innovations	innovation	NOUN
gujaf-317	293	2	that	that	PRON
gujaf-317	293	3	increase	increase	VERB
gujaf-317	293	4	an	an	DET
gujaf-317	293	5	organization	organization	NOUN
gujaf-317	293	6	's	's	PART
gujaf-317	293	7	profitability	profitability	NOUN
gujaf-317	293	8	should	should	AUX
gujaf-317	293	9	be	be	AUX
gujaf-317	293	10	promoted	promote	VERB
gujaf-317	293	11	by	by	ADP
gujaf-317	293	12	the	the	DET
gujaf-317	293	13	government	government	NOUN
gujaf-317	293	14	.	.	PUNCT
gujaf-317	294	1	references	reference	NOUN
gujaf-317	294	2	adedeji	adedeji	NOUN
gujaf-317	294	3	,	,	PUNCT
gujaf-317	294	4	a.	a.	NOUN
gujaf-317	294	5	,	,	PUNCT
gujaf-317	294	6	&	&	CCONJ
gujaf-317	294	7	adedokun	adedokun	NOUN
gujaf-317	294	8	,	,	PUNCT
gujaf-317	294	9	t.	t.	PROPN
gujaf-317	294	10	(	(	PUNCT
gujaf-317	294	11	2020	2020	NUM
gujaf-317	294	12	)	)	PUNCT
gujaf-317	294	13	.	.	PUNCT
gujaf-317	295	1	cybersecurity	cybersecurity	NOUN
gujaf-317	295	2	and	and	CCONJ
gujaf-317	295	3	fraud	fraud	NOUN
gujaf-317	295	4	in	in	ADP
gujaf-317	295	5	nigerian	nigerian	ADJ
gujaf-317	295	6	banks	bank	NOUN
gujaf-317	295	7	:	:	PUNCT
gujaf-317	295	8	emerging	emerge	VERB
gujaf-317	295	9	threats	threat	NOUN
gujaf-317	295	10	and	and	CCONJ
gujaf-317	295	11	customer	customer	NOUN
gujaf-317	295	12	risk	risk	NOUN
gujaf-317	295	13	.	.	PUNCT
gujaf-317	296	1	african	african	ADJ
gujaf-317	296	2	journal	journal	PROPN
gujaf-317	296	3	of	of	ADP
gujaf-317	296	4	financial	financial	ADJ
gujaf-317	296	5	management	management	NOUN
gujaf-317	296	6	,	,	PUNCT
gujaf-317	296	7	12(3	12(3	NUM
gujaf-317	296	8	)	)	PUNCT
gujaf-317	296	9	,	,	PUNCT
gujaf-317	296	10	112	112	NUM
gujaf-317	296	11	-	-	SYM
gujaf-317	296	12	125	125	NUM
gujaf-317	296	13	.	.	PUNCT
gujaf-317	297	1	aigbovo	aigbovo	PROPN
gujaf-317	297	2	,	,	PUNCT
gujaf-317	297	3	o.	o.	PROPN
gujaf-317	297	4	,	,	PUNCT
gujaf-317	297	5	&	&	CCONJ
gujaf-317	297	6	orobator	orobator	NOUN
gujaf-317	297	7	,	,	PUNCT
gujaf-317	297	8	a.	a.	NOUN
gujaf-317	297	9	(	(	PUNCT
gujaf-317	297	10	2022	2022	NUM
gujaf-317	297	11	)	)	PUNCT
gujaf-317	297	12	.	.	PUNCT
gujaf-317	298	1	technology	technology	NOUN
gujaf-317	298	2	acceptance	acceptance	NOUN
gujaf-317	298	3	model	model	NOUN
gujaf-317	298	4	in	in	ADP
gujaf-317	298	5	electronic	electronic	ADJ
gujaf-317	298	6	banking	banking	NOUN
gujaf-317	298	7	adoption	adoption	NOUN
gujaf-317	298	8	:	:	PUNCT
gujaf-317	298	9	a	a	DET
gujaf-317	298	10	review	review	NOUN
gujaf-317	298	11	of	of	ADP
gujaf-317	298	12	nigerian	nigerian	ADJ
gujaf-317	298	13	banking	banking	NOUN
gujaf-317	298	14	practices	practice	NOUN
gujaf-317	298	15	.	.	PUNCT
gujaf-317	299	1	journal	journal	NOUN
gujaf-317	299	2	of	of	ADP
gujaf-317	299	3	banking	banking	NOUN
gujaf-317	299	4	and	and	CCONJ
gujaf-317	299	5	finance	finance	NOUN
gujaf-317	299	6	studies	study	NOUN
gujaf-317	299	7	,	,	PUNCT
gujaf-317	299	8	17(4	17(4	NUM
gujaf-317	299	9	)	)	PUNCT
gujaf-317	299	10	,	,	PUNCT
gujaf-317	299	11	89	89	NUM
gujaf-317	299	12	-	-	SYM
gujaf-317	299	13	102	102	NUM
gujaf-317	299	14	.	.	PUNCT
gujaf-317	300	1	amaduche	amaduche	NOUN
gujaf-317	300	2	,	,	PUNCT
gujaf-317	300	3	a.	a.	PROPN
gujaf-317	300	4	,	,	PUNCT
gujaf-317	300	5	adesanya	adesanya	PROPN
gujaf-317	300	6	,	,	PUNCT
gujaf-317	300	7	f.	f.	PROPN
gujaf-317	300	8	,	,	PUNCT
gujaf-317	300	9	&	&	CCONJ
gujaf-317	300	10	adediji	adediji	PROPN
gujaf-317	300	11	,	,	PUNCT
gujaf-317	300	12	g.	g.	PROPN
gujaf-317	300	13	(	(	PUNCT
gujaf-317	300	14	2020	2020	NUM
gujaf-317	300	15	)	)	PUNCT
gujaf-317	300	16	.	.	PUNCT
gujaf-317	301	1	user	user	NOUN
gujaf-317	301	2	perceptions	perception	NOUN
gujaf-317	301	3	in	in	ADP
gujaf-317	301	4	technology	technology	NOUN
gujaf-317	301	5	adoption	adoption	NOUN
gujaf-317	301	6	and	and	CCONJ
gujaf-317	301	7	its	its	PRON
gujaf-317	301	8	effect	effect	NOUN
gujaf-317	301	9	on	on	ADP
gujaf-317	301	10	electronic	electronic	ADJ
gujaf-317	301	11	banking	banking	NOUN
gujaf-317	301	12	usage	usage	NOUN
gujaf-317	301	13	.	.	PUNCT
gujaf-317	302	1	nigerian	nigerian	ADJ
gujaf-317	302	2	journal	journal	PROPN
gujaf-317	302	3	of	of	ADP
gujaf-317	302	4	information	information	NOUN
gujaf-317	302	5	systems	system	NOUN
gujaf-317	302	6	,	,	PUNCT
gujaf-317	302	7	9(1	9(1	NUM
gujaf-317	302	8	)	)	PUNCT
gujaf-317	302	9	,	,	PUNCT
gujaf-317	302	10	4356	4356	NUM
gujaf-317	302	11	.	.	PUNCT
gujaf-317	303	1	ateke	ateke	PROPN
gujaf-317	303	2	,	,	PUNCT
gujaf-317	303	3	b.	b.	PROPN
gujaf-317	303	4	,	,	PUNCT
gujaf-317	303	5	&	&	CCONJ
gujaf-317	303	6	akani	akani	PROPN
gujaf-317	303	7	,	,	PUNCT
gujaf-317	303	8	h.	h.	PROPN
gujaf-317	303	9	(	(	PUNCT
gujaf-317	303	10	2018	2018	NUM
gujaf-317	303	11	)	)	PUNCT
gujaf-317	303	12	.	.	PUNCT
gujaf-317	304	1	measuring	measure	VERB
gujaf-317	304	2	business	business	NOUN
gujaf-317	304	3	performance	performance	NOUN
gujaf-317	304	4	:	:	PUNCT
gujaf-317	304	5	approaches	approach	NOUN
gujaf-317	304	6	and	and	CCONJ
gujaf-317	304	7	indicators	indicator	NOUN
gujaf-317	304	8	.	.	PUNCT
gujaf-317	305	1	journal	journal	NOUN
gujaf-317	305	2	of	of	ADP
gujaf-317	305	3	business	business	NOUN
gujaf-317	305	4	and	and	CCONJ
gujaf-317	305	5	economic	economic	ADJ
gujaf-317	305	6	studies	study	NOUN
gujaf-317	305	7	,	,	PUNCT
gujaf-317	305	8	23(2	23(2	NOUN
gujaf-317	305	9	)	)	PUNCT
gujaf-317	305	10	,	,	PUNCT
gujaf-317	305	11	142	142	NUM
gujaf-317	305	12	-	-	SYM
gujaf-317	305	13	156	156	NUM
gujaf-317	305	14	.	.	PUNCT
gujaf-317	306	1	awoniyi	awoniyi	PROPN
gujaf-317	306	2	,	,	PUNCT
gujaf-317	306	3	d.	d.	PROPN
gujaf-317	306	4	(	(	PUNCT
gujaf-317	306	5	2022	2022	NUM
gujaf-317	306	6	)	)	PUNCT
gujaf-317	306	7	.	.	PUNCT
gujaf-317	307	1	technology	technology	NOUN
gujaf-317	307	2	and	and	CCONJ
gujaf-317	307	3	the	the	DET
gujaf-317	307	4	growth	growth	NOUN
gujaf-317	307	5	of	of	ADP
gujaf-317	307	6	nigeria	nigeria	PROPN
gujaf-317	307	7	's	's	PART
gujaf-317	307	8	financial	financial	ADJ
gujaf-317	307	9	services	service	NOUN
gujaf-317	307	10	sector	sector	NOUN
gujaf-317	307	11	.	.	PUNCT
gujaf-317	308	1	journal	journal	NOUN
gujaf-317	308	2	of	of	ADP
gujaf-317	308	3	innovation	innovation	NOUN
gujaf-317	308	4	and	and	CCONJ
gujaf-317	308	5	business	business	NOUN
gujaf-317	308	6	studies	study	NOUN
gujaf-317	308	7	,	,	PUNCT
gujaf-317	308	8	14(1	14(1	NUM
gujaf-317	308	9	)	)	PUNCT
gujaf-317	308	10	,	,	PUNCT
gujaf-317	308	11	27	27	NUM
gujaf-317	308	12	-	-	SYM
gujaf-317	308	13	40	40	NUM
gujaf-317	308	14	.	.	PUNCT
gujaf-317	309	1	cbn	cbn	PROPN
gujaf-317	309	2	.	.	PUNCT
gujaf-317	310	1	(	(	PUNCT
gujaf-317	310	2	2022	2022	NUM
gujaf-317	310	3	)	)	PUNCT
gujaf-317	310	4	.	.	PUNCT
gujaf-317	311	1	cbn	cbn	PROPN
gujaf-317	311	2	cashless	cashless	NOUN
gujaf-317	311	3	policy	policy	NOUN
gujaf-317	311	4	and	and	CCONJ
gujaf-317	311	5	naira	naira	NOUN
gujaf-317	311	6	redesign	redesign	NOUN
gujaf-317	311	7	initiative	initiative	NOUN
gujaf-317	311	8	.	.	PUNCT
gujaf-317	312	1	central	central	ADJ
gujaf-317	312	2	bank	bank	PROPN
gujaf-317	312	3	of	of	ADP
gujaf-317	312	4	nigeria	nigeria	PROPN
gujaf-317	312	5	reports	report	NOUN
gujaf-317	312	6	.	.	PUNCT
gujaf-317	313	1	retrieved	retrieve	VERB
gujaf-317	313	2	from	from	ADP
gujaf-317	313	3	https://www.cbn.gov.ng	https://www.cbn.gov.ng	NOUN
gujaf-317	313	4	demaki	demaki	NOUN
gujaf-317	313	5	,	,	PUNCT
gujaf-317	313	6	k.	k.	PROPN
gujaf-317	313	7	,	,	PUNCT
gujaf-317	313	8	eromafuru	eromafuru	PROPN
gujaf-317	313	9	,	,	PUNCT
gujaf-317	313	10	s.	s.	PROPN
gujaf-317	313	11	,	,	PUNCT
gujaf-317	313	12	&	&	CCONJ
gujaf-317	313	13	imasuen	imasuen	PROPN
gujaf-317	313	14	,	,	PUNCT
gujaf-317	313	15	j.	j.	PROPN
gujaf-317	313	16	(	(	PUNCT
gujaf-317	313	17	2021	2021	NUM
gujaf-317	313	18	)	)	PUNCT
gujaf-317	313	19	.	.	PUNCT
gujaf-317	314	1	impact	impact	NOUN
gujaf-317	314	2	of	of	ADP
gujaf-317	314	3	electronic	electronic	ADJ
gujaf-317	314	4	banking	banking	NOUN
gujaf-317	314	5	on	on	ADP
gujaf-317	314	6	financial	financial	ADJ
gujaf-317	314	7	performance	performance	NOUN
gujaf-317	314	8	of	of	ADP
gujaf-317	314	9	deposit	deposit	NOUN
gujaf-317	314	10	money	money	NOUN
gujaf-317	314	11	banks	bank	NOUN
gujaf-317	314	12	in	in	ADP
gujaf-317	314	13	nigeria	nigeria	PROPN
gujaf-317	314	14	.	.	PUNCT
gujaf-317	315	1	journal	journal	PROPN
gujaf-317	315	2	of	of	ADP
gujaf-317	315	3	finance	finance	NOUN
gujaf-317	315	4	and	and	CCONJ
gujaf-317	315	5	banking	banking	NOUN
gujaf-317	315	6	,	,	PUNCT
gujaf-317	315	7	13(2	13(2	PROPN
gujaf-317	315	8	)	)	PUNCT
gujaf-317	315	9	,	,	PUNCT
gujaf-317	315	10	67	67	NUM
gujaf-317	315	11	-	-	SYM
gujaf-317	315	12	81	81	NUM
gujaf-317	315	13	.	.	PUNCT
gujaf-317	316	1	dzombo	dzombo	PROPN
gujaf-317	316	2	,	,	PUNCT
gujaf-317	316	3	k.	k.	PROPN
gujaf-317	316	4	,	,	PUNCT
gujaf-317	316	5	kilika	kilika	PROPN
gujaf-317	316	6	,	,	PUNCT
gujaf-317	316	7	j.	j.	PROPN
gujaf-317	316	8	,	,	PUNCT
gujaf-317	316	9	&	&	CCONJ
gujaf-317	316	10	maingi	maingi	PROPN
gujaf-317	316	11	,	,	PUNCT
gujaf-317	316	12	j.	j.	PROPN
gujaf-317	316	13	(	(	PUNCT
gujaf-317	316	14	2018	2018	NUM
gujaf-317	316	15	)	)	PUNCT
gujaf-317	316	16	.	.	PUNCT
gujaf-317	317	1	technology	technology	NOUN
gujaf-317	317	2	adoption	adoption	NOUN
gujaf-317	317	3	in	in	ADP
gujaf-317	317	4	the	the	DET
gujaf-317	317	5	banking	banking	NOUN
gujaf-317	317	6	sector	sector	NOUN
gujaf-317	317	7	:	:	PUNCT
gujaf-317	317	8	a	a	DET
gujaf-317	317	9	kenyan	kenyan	PROPN
gujaf-317	317	10	perspective	perspective	NOUN
gujaf-317	317	11	.	.	PUNCT
gujaf-317	318	1	journal	journal	NOUN
gujaf-317	318	2	of	of	ADP
gujaf-317	318	3	modern	modern	ADJ
gujaf-317	318	4	banking	banking	NOUN
gujaf-317	318	5	,	,	PUNCT
gujaf-317	318	6	18(4	18(4	NUM
gujaf-317	318	7	)	)	PUNCT
gujaf-317	318	8	,	,	PUNCT
gujaf-317	318	9	213	213	NUM
gujaf-317	318	10	-	-	SYM
gujaf-317	318	11	229	229	NUM
gujaf-317	318	12	.	.	PUNCT
gujaf-317	319	1	ene	ene	PROPN
gujaf-317	319	2	,	,	PUNCT
gujaf-317	319	3	p.	p.	PROPN
gujaf-317	319	4	,	,	PUNCT
gujaf-317	319	5	abba	abba	PROPN
gujaf-317	319	6	,	,	PUNCT
gujaf-317	319	7	m.	m.	NOUN
gujaf-317	319	8	,	,	PUNCT
gujaf-317	319	9	&	&	CCONJ
gujaf-317	319	10	fatokun	fatokun	PROPN
gujaf-317	319	11	,	,	PUNCT
gujaf-317	319	12	e.	e.	PROPN
gujaf-317	319	13	(	(	PUNCT
gujaf-317	319	14	2019	2019	NUM
gujaf-317	319	15	)	)	PUNCT
gujaf-317	319	16	.	.	PUNCT
gujaf-317	320	1	electronic	electronic	ADJ
gujaf-317	320	2	banking	banking	NOUN
gujaf-317	320	3	and	and	CCONJ
gujaf-317	320	4	customer	customer	NOUN
gujaf-317	320	5	convenience	convenience	NOUN
gujaf-317	320	6	in	in	ADP
gujaf-317	320	7	the	the	DET
gujaf-317	320	8	nigerian	nigerian	ADJ
gujaf-317	320	9	banking	banking	NOUN
gujaf-317	320	10	sector	sector	NOUN
gujaf-317	320	11	.	.	PUNCT
gujaf-317	321	1	african	african	ADJ
gujaf-317	321	2	journal	journal	PROPN
gujaf-317	321	3	of	of	ADP
gujaf-317	321	4	business	business	NOUN
gujaf-317	321	5	and	and	CCONJ
gujaf-317	321	6	management	management	NOUN
gujaf-317	321	7	,	,	PUNCT
gujaf-317	321	8	7(3	7(3	NUM
gujaf-317	321	9	)	)	PUNCT
gujaf-317	321	10	,	,	PUNCT
gujaf-317	321	11	159	159	NUM
gujaf-317	321	12	-	-	SYM
gujaf-317	321	13	176	176	NUM
gujaf-317	321	14	.	.	PUNCT
gujaf-317	322	1	gbanador	gbanador	NOUN
gujaf-317	322	2	,	,	PUNCT
gujaf-317	322	3	a.	a.	NOUN
gujaf-317	322	4	(	(	PUNCT
gujaf-317	322	5	2023	2023	NUM
gujaf-317	322	6	)	)	PUNCT
gujaf-317	322	7	.	.	PUNCT
gujaf-317	323	1	financial	financial	ADJ
gujaf-317	323	2	performance	performance	NOUN
gujaf-317	323	3	metrics	metric	NOUN
gujaf-317	323	4	in	in	ADP
gujaf-317	323	5	the	the	DET
gujaf-317	323	6	banking	banking	NOUN
gujaf-317	323	7	industry	industry	NOUN
gujaf-317	323	8	.	.	PUNCT
gujaf-317	324	1	journal	journal	NOUN
gujaf-317	324	2	of	of	ADP
gujaf-317	324	3	banking	banking	NOUN
gujaf-317	324	4	metrics	metric	NOUN
gujaf-317	324	5	and	and	CCONJ
gujaf-317	324	6	analysis	analysis	NOUN
gujaf-317	324	7	,	,	PUNCT
gujaf-317	324	8	16(3	16(3	NOUN
gujaf-317	324	9	)	)	PUNCT
gujaf-317	324	10	,	,	PUNCT
gujaf-317	324	11	98	98	NUM
gujaf-317	324	12	-	-	SYM
gujaf-317	324	13	117	117	NUM
gujaf-317	324	14	.	.	PUNCT
gujaf-317	325	1	harelimana	harelimana	PROPN
gujaf-317	325	2	,	,	PUNCT
gujaf-317	325	3	j.	j.	PROPN
gujaf-317	325	4	b.	b.	PROPN
gujaf-317	325	5	(	(	PUNCT
gujaf-317	325	6	2018	2018	NUM
gujaf-317	325	7	)	)	PUNCT
gujaf-317	325	8	.	.	PUNCT
gujaf-317	326	1	electronic	electronic	ADJ
gujaf-317	326	2	payment	payment	NOUN
gujaf-317	326	3	systems	system	NOUN
gujaf-317	326	4	and	and	CCONJ
gujaf-317	326	5	financial	financial	ADJ
gujaf-317	326	6	performance	performance	NOUN
gujaf-317	326	7	in	in	ADP
gujaf-317	326	8	rwandan	rwandan	ADJ
gujaf-317	326	9	financial	financial	ADJ
gujaf-317	326	10	institutions	institution	NOUN
gujaf-317	326	11	:	:	PUNCT
gujaf-317	326	12	a	a	DET
gujaf-317	326	13	case	case	NOUN
gujaf-317	326	14	study	study	NOUN
gujaf-317	326	15	of	of	ADP
gujaf-317	326	16	equity	equity	PROPN
gujaf-317	326	17	bank	bank	PROPN
gujaf-317	326	18	ltd	ltd	PROPN
gujaf-317	326	19	.	.	PROPN
gujaf-317	326	20	journal	journal	PROPN
gujaf-317	326	21	of	of	ADP
gujaf-317	326	22	financial	financial	ADJ
gujaf-317	326	23	management	management	NOUN
gujaf-317	326	24	,	,	PUNCT
gujaf-317	326	25	19(2	19(2	NUM
gujaf-317	326	26	)	)	PUNCT
gujaf-317	326	27	,	,	PUNCT
gujaf-317	326	28	202	202	NUM
gujaf-317	326	29	-	-	SYM
gujaf-317	326	30	215	215	NUM
gujaf-317	326	31	.	.	PUNCT
gujaf-317	327	1	https://www.cbn.gov.ng/	https://www.cbn.gov.ng/	PROPN
gujaf-317	327	2	gusau	gusau	ADJ
gujaf-317	327	3	journal	journal	NOUN
gujaf-317	327	4	of	of	ADP
gujaf-317	327	5	accounting	accounting	NOUN
gujaf-317	327	6	and	and	CCONJ
gujaf-317	327	7	finance	finance	NOUN
gujaf-317	327	8	,	,	PUNCT
gujaf-317	327	9	vol	vol	NOUN
gujaf-317	327	10	.	.	PROPN
gujaf-317	327	11	5	5	NUM
gujaf-317	327	12	,	,	PUNCT
gujaf-317	327	13	issue	issue	NOUN
gujaf-317	327	14	2	2	NUM
gujaf-317	327	15	,	,	PUNCT
gujaf-317	327	16	october	october	PROPN
gujaf-317	327	17	,	,	PUNCT
gujaf-317	327	18	2024	2024	NUM
gujaf-317	327	19	234	234	NUM
gujaf-317	327	20	ibekwe	ibekwe	NOUN
gujaf-317	327	21	,	,	PUNCT
gujaf-317	327	22	l.	l.	PROPN
gujaf-317	327	23	(	(	PUNCT
gujaf-317	327	24	2021	2021	NUM
gujaf-317	327	25	)	)	PUNCT
gujaf-317	327	26	.	.	PUNCT
gujaf-317	328	1	assessing	assess	VERB
gujaf-317	328	2	bank	bank	NOUN
gujaf-317	328	3	size	size	NOUN
gujaf-317	328	4	and	and	CCONJ
gujaf-317	328	5	deposit	deposit	NOUN
gujaf-317	328	6	levels	level	NOUN
gujaf-317	328	7	as	as	ADP
gujaf-317	328	8	performance	performance	NOUN
gujaf-317	328	9	indicators	indicator	NOUN
gujaf-317	328	10	.	.	PUNCT
gujaf-317	329	1	international	international	ADJ
gujaf-317	329	2	journal	journal	NOUN
gujaf-317	329	3	of	of	ADP
gujaf-317	329	4	banking	banking	NOUN
gujaf-317	329	5	studies	study	NOUN
gujaf-317	329	6	,	,	PUNCT
gujaf-317	329	7	15(2	15(2	NUM
gujaf-317	329	8	)	)	PUNCT
gujaf-317	329	9	,	,	PUNCT
gujaf-317	329	10	101	101	NUM
gujaf-317	329	11	-	-	SYM
gujaf-317	329	12	117	117	NUM
gujaf-317	329	13	.	.	PUNCT
gujaf-317	330	1	ihediwa	ihediwa	PROPN
gujaf-317	330	2	,	,	PUNCT
gujaf-317	330	3	c.	c.	PROPN
gujaf-317	330	4	(	(	PUNCT
gujaf-317	330	5	2020	2020	NUM
gujaf-317	330	6	)	)	PUNCT
gujaf-317	330	7	.	.	PUNCT
gujaf-317	331	1	electronic	electronic	ADJ
gujaf-317	331	2	banking	banking	NOUN
gujaf-317	331	3	and	and	CCONJ
gujaf-317	331	4	bank	bank	NOUN
gujaf-317	331	5	profitability	profitability	NOUN
gujaf-317	331	6	in	in	ADP
gujaf-317	331	7	nigeria	nigeria	PROPN
gujaf-317	331	8	.	.	PUNCT
gujaf-317	332	1	nigerian	nigerian	PROPN
gujaf-317	332	2	journal	journal	PROPN
gujaf-317	332	3	of	of	ADP
gujaf-317	332	4	banking	banking	NOUN
gujaf-317	332	5	and	and	CCONJ
gujaf-317	332	6	finance	finance	NOUN
gujaf-317	332	7	,	,	PUNCT
gujaf-317	332	8	10(1	10(1	NUM
gujaf-317	332	9	)	)	PUNCT
gujaf-317	332	10	,	,	PUNCT
gujaf-317	332	11	56	56	NUM
gujaf-317	332	12	-	-	SYM
gujaf-317	332	13	75	75	NUM
gujaf-317	332	14	.	.	PUNCT
gujaf-317	333	1	joseph	joseph	PROPN
gujaf-317	333	2	,	,	PUNCT
gujaf-317	333	3	a.	a.	PROPN
gujaf-317	333	4	,	,	PUNCT
gujaf-317	333	5	eze	eze	PROPN
gujaf-317	333	6	,	,	PUNCT
gujaf-317	333	7	u.	u.	PROPN
gujaf-317	333	8	,	,	PUNCT
gujaf-317	333	9	nwankwo	nwankwo	PROPN
gujaf-317	333	10	,	,	PUNCT
gujaf-317	333	11	j.	j.	PROPN
gujaf-317	333	12	,	,	PUNCT
gujaf-317	333	13	&	&	CCONJ
gujaf-317	333	14	madu	madu	NOUN
gujaf-317	333	15	,	,	PUNCT
gujaf-317	333	16	p.	p.	NOUN
gujaf-317	333	17	(	(	PUNCT
gujaf-317	333	18	2021	2021	NUM
gujaf-317	333	19	)	)	PUNCT
gujaf-317	333	20	.	.	PUNCT
gujaf-317	334	1	challenges	challenge	NOUN
gujaf-317	334	2	of	of	ADP
gujaf-317	334	3	e	e	NOUN
gujaf-317	334	4	-	-	NOUN
gujaf-317	334	5	banking	banking	NOUN
gujaf-317	334	6	in	in	ADP
gujaf-317	334	7	nigeria	nigeria	PROPN
gujaf-317	334	8	:	:	PUNCT
gujaf-317	334	9	platform	platform	NOUN
gujaf-317	334	10	issues	issue	NOUN
gujaf-317	334	11	and	and	CCONJ
gujaf-317	334	12	customer	customer	NOUN
gujaf-317	334	13	satisfaction	satisfaction	NOUN
gujaf-317	334	14	.	.	PUNCT
gujaf-317	335	1	nigerian	nigerian	ADJ
gujaf-317	335	2	journal	journal	PROPN
gujaf-317	335	3	of	of	ADP
gujaf-317	335	4	economic	economic	ADJ
gujaf-317	335	5	development	development	NOUN
gujaf-317	335	6	,	,	PUNCT
gujaf-317	335	7	12(3	12(3	NUM
gujaf-317	335	8	)	)	PUNCT
gujaf-317	335	9	,	,	PUNCT
gujaf-317	335	10	224	224	NUM
gujaf-317	335	11	-	-	SYM
gujaf-317	335	12	239	239	NUM
gujaf-317	335	13	.	.	PUNCT
gujaf-317	336	1	nazaritehrani	nazaritehrani	PROPN
gujaf-317	336	2	,	,	PUNCT
gujaf-317	336	3	a.	a.	PROPN
gujaf-317	336	4	,	,	PUNCT
gujaf-317	336	5	&	&	CCONJ
gujaf-317	336	6	mashali	mashali	PROPN
gujaf-317	336	7	,	,	PUNCT
gujaf-317	336	8	b.	b.	PROPN
gujaf-317	336	9	(	(	PUNCT
gujaf-317	336	10	2020	2020	NUM
gujaf-317	336	11	)	)	PUNCT
gujaf-317	336	12	.	.	PUNCT
gujaf-317	337	1	e	e	X
gujaf-317	337	2	-	-	ADJ
gujaf-317	337	3	banking	banking	ADJ
gujaf-317	337	4	channels	channel	NOUN
gujaf-317	337	5	and	and	CCONJ
gujaf-317	337	6	market	market	NOUN
gujaf-317	337	7	share	share	NOUN
gujaf-317	337	8	:	:	PUNCT
gujaf-317	337	9	evidence	evidence	NOUN
gujaf-317	337	10	from	from	ADP
gujaf-317	337	11	emerging	emerge	VERB
gujaf-317	337	12	economies	economy	NOUN
gujaf-317	337	13	.	.	PUNCT
gujaf-317	338	1	global	global	ADJ
gujaf-317	338	2	journal	journal	PROPN
gujaf-317	338	3	of	of	ADP
gujaf-317	338	4	financial	financial	ADJ
gujaf-317	338	5	development	development	NOUN
gujaf-317	338	6	,	,	PUNCT
gujaf-317	338	7	15(4	15(4	NUM
gujaf-317	338	8	)	)	PUNCT
gujaf-317	338	9	,	,	PUNCT
gujaf-317	338	10	303	303	NUM
gujaf-317	338	11	-	-	SYM
gujaf-317	338	12	315	315	NUM
gujaf-317	338	13	.	.	PUNCT
gujaf-317	339	1	nwakoby	nwakoby	PROPN
gujaf-317	339	2	,	,	PUNCT
gujaf-317	339	3	i.	i.	PROPN
gujaf-317	339	4	,	,	PUNCT
gujaf-317	339	5	ekeagwu	ekeagwu	PROPN
gujaf-317	339	6	,	,	PUNCT
gujaf-317	339	7	c.	c.	PROPN
gujaf-317	339	8	,	,	PUNCT
gujaf-317	339	9	&	&	CCONJ
gujaf-317	339	10	sunday	sunday	PROPN
gujaf-317	339	11	,	,	PUNCT
gujaf-317	339	12	a.	a.	NOUN
gujaf-317	339	13	(	(	PUNCT
gujaf-317	339	14	2020	2020	NUM
gujaf-317	339	15	)	)	PUNCT
gujaf-317	339	16	.	.	PUNCT
gujaf-317	340	1	impact	impact	NOUN
gujaf-317	340	2	of	of	ADP
gujaf-317	340	3	electronic	electronic	ADJ
gujaf-317	340	4	banking	banking	NOUN
gujaf-317	340	5	on	on	ADP
gujaf-317	340	6	profitability	profitability	NOUN
gujaf-317	340	7	in	in	ADP
gujaf-317	340	8	nigerian	nigerian	ADJ
gujaf-317	340	9	deposit	deposit	NOUN
gujaf-317	340	10	banks	bank	NOUN
gujaf-317	340	11	.	.	PUNCT
gujaf-317	341	1	journal	journal	PROPN
gujaf-317	341	2	of	of	ADP
gujaf-317	341	3	economic	economic	ADJ
gujaf-317	341	4	research	research	NOUN
gujaf-317	341	5	,	,	PUNCT
gujaf-317	341	6	22(2	22(2	NUM
gujaf-317	341	7	)	)	PUNCT
gujaf-317	341	8	,	,	PUNCT
gujaf-317	341	9	67	67	NUM
gujaf-317	341	10	-	-	SYM
gujaf-317	341	11	89	89	NUM
gujaf-317	341	12	.	.	PUNCT
gujaf-317	342	1	obasa	obasa	PROPN
gujaf-317	342	2	,	,	PUNCT
gujaf-317	342	3	t.	t.	PROPN
gujaf-317	342	4	(	(	PUNCT
gujaf-317	342	5	2023	2023	NUM
gujaf-317	342	6	)	)	PUNCT
gujaf-317	342	7	.	.	PUNCT
gujaf-317	343	1	financial	financial	ADJ
gujaf-317	343	2	performance	performance	NOUN
gujaf-317	343	3	indicators	indicator	NOUN
gujaf-317	343	4	in	in	ADP
gujaf-317	343	5	business	business	NOUN
gujaf-317	343	6	analysis	analysis	NOUN
gujaf-317	343	7	.	.	PUNCT
gujaf-317	344	1	journal	journal	NOUN
gujaf-317	344	2	of	of	ADP
gujaf-317	344	3	business	business	NOUN
gujaf-317	344	4	and	and	CCONJ
gujaf-317	344	5	financial	financial	ADJ
gujaf-317	344	6	analysis	analysis	NOUN
gujaf-317	344	7	,	,	PUNCT
gujaf-317	344	8	8(1	8(1	NOUN
gujaf-317	344	9	)	)	PUNCT
gujaf-317	344	10	,	,	PUNCT
gujaf-317	344	11	54	54	NUM
gujaf-317	344	12	-	-	SYM
gujaf-317	344	13	71	71	NUM
gujaf-317	344	14	.	.	PUNCT
gujaf-317	345	1	odumusor	odumusor	NOUN
gujaf-317	345	2	,	,	PUNCT
gujaf-317	345	3	m.	m.	NOUN
gujaf-317	345	4	,	,	PUNCT
gujaf-317	345	5	&	&	CCONJ
gujaf-317	345	6	ewa	ewa	PROPN
gujaf-317	345	7	,	,	PUNCT
gujaf-317	345	8	l.	l.	PROPN
gujaf-317	345	9	(	(	PUNCT
gujaf-317	345	10	2022	2022	NUM
gujaf-317	345	11	)	)	PUNCT
gujaf-317	345	12	.	.	PUNCT
gujaf-317	346	1	examining	examine	VERB
gujaf-317	346	2	financial	financial	ADJ
gujaf-317	346	3	performance	performance	NOUN
gujaf-317	346	4	and	and	CCONJ
gujaf-317	346	5	e	e	NOUN
gujaf-317	346	6	-	-	NOUN
gujaf-317	346	7	banking	banking	NOUN
gujaf-317	346	8	.	.	PUNCT
gujaf-317	347	1	journal	journal	PROPN
gujaf-317	347	2	of	of	ADP
gujaf-317	347	3	banking	banking	NOUN
gujaf-317	347	4	and	and	CCONJ
gujaf-317	347	5	finance	finance	NOUN
gujaf-317	347	6	,	,	PUNCT
gujaf-317	347	7	14(1	14(1	NUM
gujaf-317	347	8	)	)	PUNCT
gujaf-317	347	9	,	,	PUNCT
gujaf-317	347	10	45	45	NUM
gujaf-317	347	11	-	-	SYM
gujaf-317	347	12	63	63	NUM
gujaf-317	347	13	.	.	PUNCT
gujaf-317	348	1	ogutu	ogutu	PROPN
gujaf-317	348	2	,	,	PUNCT
gujaf-317	348	3	k.	k.	PROPN
gujaf-317	348	4	,	,	PUNCT
gujaf-317	348	5	&	&	CCONJ
gujaf-317	348	6	fatokio	fatokio	PROPN
gujaf-317	348	7	,	,	PUNCT
gujaf-317	348	8	b.	b.	PROPN
gujaf-317	348	9	(	(	PUNCT
gujaf-317	348	10	2019	2019	NUM
gujaf-317	348	11	)	)	PUNCT
gujaf-317	348	12	.	.	PUNCT
gujaf-317	349	1	e	e	X
gujaf-317	349	2	-	-	NOUN
gujaf-317	349	3	banking	banking	NOUN
gujaf-317	349	4	's	's	PART
gujaf-317	349	5	impact	impact	NOUN
gujaf-317	349	6	on	on	ADP
gujaf-317	349	7	kenya	kenya	PROPN
gujaf-317	349	8	's	's	PART
gujaf-317	349	9	commercial	commercial	ADJ
gujaf-317	349	10	bank	bank	NOUN
gujaf-317	349	11	profitability	profitability	NOUN
gujaf-317	349	12	.	.	PUNCT
gujaf-317	350	1	east	east	ADJ
gujaf-317	350	2	african	african	ADJ
gujaf-317	350	3	financial	financial	ADJ
gujaf-317	350	4	studies	study	NOUN
gujaf-317	350	5	,	,	PUNCT
gujaf-317	350	6	11(3	11(3	NUM
gujaf-317	350	7	)	)	PUNCT
gujaf-317	350	8	,	,	PUNCT
gujaf-317	350	9	76	76	NUM
gujaf-317	350	10	-	-	SYM
gujaf-317	350	11	90	90	NUM
gujaf-317	350	12	.	.	PUNCT
gujaf-317	351	1	okolie	okolie	PROPN
gujaf-317	351	2	,	,	PUNCT
gujaf-317	351	3	i.	i.	PROPN
gujaf-317	351	4	,	,	PUNCT
gujaf-317	351	5	&	&	CCONJ
gujaf-317	351	6	eze	eze	PROPN
gujaf-317	351	7	,	,	PUNCT
gujaf-317	351	8	f.	f.	PROPN
gujaf-317	351	9	(	(	PUNCT
gujaf-317	351	10	2023	2023	NUM
gujaf-317	351	11	)	)	PUNCT
gujaf-317	351	12	.	.	PUNCT
gujaf-317	352	1	defining	define	VERB
gujaf-317	352	2	electronic	electronic	ADJ
gujaf-317	352	3	banking	banking	NOUN
gujaf-317	352	4	and	and	CCONJ
gujaf-317	352	5	financial	financial	ADJ
gujaf-317	352	6	performance	performance	NOUN
gujaf-317	352	7	.	.	PUNCT
gujaf-317	353	1	journal	journal	NOUN
gujaf-317	353	2	of	of	ADP
gujaf-317	353	3	financial	financial	ADJ
gujaf-317	353	4	services	service	NOUN
gujaf-317	353	5	,	,	PUNCT
gujaf-317	353	6	12(2	12(2	NUM
gujaf-317	353	7	)	)	PUNCT
gujaf-317	353	8	,	,	PUNCT
gujaf-317	353	9	33	33	NUM
gujaf-317	353	10	-	-	SYM
gujaf-317	353	11	49	49	NUM
gujaf-317	353	12	.	.	PUNCT
gujaf-317	354	1	okunbanjo	okunbanjo	PROPN
gujaf-317	354	2	,	,	PUNCT
gujaf-317	354	3	a.	a.	NOUN
gujaf-317	354	4	,	,	PUNCT
gujaf-317	354	5	&	&	CCONJ
gujaf-317	354	6	fakunmoju	fakunmoju	PROPN
gujaf-317	354	7	,	,	PUNCT
gujaf-317	354	8	m.	m.	NOUN
gujaf-317	354	9	(	(	PUNCT
gujaf-317	354	10	2023	2023	NUM
gujaf-317	354	11	)	)	PUNCT
gujaf-317	354	12	.	.	PUNCT
gujaf-317	355	1	post	post	ADJ
gujaf-317	355	2	-	-	ADJ
gujaf-317	355	3	covid-19	covid-19	ADJ
gujaf-317	355	4	banking	banking	NOUN
gujaf-317	355	5	trends	trend	NOUN
gujaf-317	355	6	in	in	ADP
gujaf-317	355	7	nigeria	nigeria	PROPN
gujaf-317	355	8	.	.	PUNCT
gujaf-317	356	1	journal	journal	PROPN
gujaf-317	356	2	of	of	ADP
gujaf-317	356	3	banking	banking	NOUN
gujaf-317	356	4	and	and	CCONJ
gujaf-317	356	5	economic	economic	ADJ
gujaf-317	356	6	development	development	NOUN
gujaf-317	356	7	,	,	PUNCT
gujaf-317	356	8	19(1	19(1	NUM
gujaf-317	356	9	)	)	PUNCT
gujaf-317	356	10	,	,	PUNCT
gujaf-317	356	11	125	125	NUM
gujaf-317	356	12	-	-	SYM
gujaf-317	356	13	139	139	NUM
gujaf-317	356	14	.	.	PUNCT
gujaf-317	357	1	onyike	onyike	PROPN
gujaf-317	357	2	,	,	PUNCT
gujaf-317	357	3	e.	e.	PROPN
gujaf-317	357	4	,	,	PUNCT
gujaf-317	357	5	ekeagwu	ekeagwu	PROPN
gujaf-317	357	6	,	,	PUNCT
gujaf-317	357	7	c.	c.	PROPN
gujaf-317	357	8	,	,	PUNCT
gujaf-317	357	9	&	&	CCONJ
gujaf-317	357	10	sunday	sunday	PROPN
gujaf-317	357	11	,	,	PUNCT
gujaf-317	357	12	a.	a.	NOUN
gujaf-317	357	13	(	(	PUNCT
gujaf-317	357	14	2019	2019	NUM
gujaf-317	357	15	)	)	PUNCT
gujaf-317	357	16	.	.	PUNCT
gujaf-317	358	1	technology	technology	NOUN
gujaf-317	358	2	-	-	PUNCT
gujaf-317	358	3	enabled	enable	VERB
gujaf-317	358	4	banking	banking	NOUN
gujaf-317	358	5	operations	operation	NOUN
gujaf-317	358	6	in	in	ADP
gujaf-317	358	7	nigeria	nigeria	PROPN
gujaf-317	358	8	.	.	PUNCT
gujaf-317	359	1	african	african	ADJ
gujaf-317	359	2	banking	banking	PROPN
gujaf-317	359	3	review	review	PROPN
gujaf-317	359	4	,	,	PUNCT
gujaf-317	359	5	14(4	14(4	NUM
gujaf-317	359	6	)	)	PUNCT
gujaf-317	359	7	,	,	PUNCT
gujaf-317	359	8	77	77	NUM
gujaf-317	359	9	-	-	SYM
gujaf-317	359	10	95	95	NUM
gujaf-317	359	11	.	.	PUNCT
gujaf-317	360	1	osakwe	osakwe	ADJ
gujaf-317	360	2	,	,	PUNCT
gujaf-317	360	3	e.	e.	PROPN
gujaf-317	360	4	,	,	PUNCT
gujaf-317	360	5	&	&	CCONJ
gujaf-317	360	6	akunna	akunna	PROPN
gujaf-317	360	7	,	,	PUNCT
gujaf-317	360	8	d.	d.	PROPN
gujaf-317	360	9	(	(	PUNCT
gujaf-317	360	10	2023	2023	NUM
gujaf-317	360	11	)	)	PUNCT
gujaf-317	360	12	.	.	PUNCT
gujaf-317	361	1	technology	technology	NOUN
gujaf-317	361	2	cost	cost	NOUN
gujaf-317	361	3	considerations	consideration	NOUN
gujaf-317	361	4	in	in	ADP
gujaf-317	361	5	adoption	adoption	NOUN
gujaf-317	361	6	theories	theory	NOUN
gujaf-317	361	7	.	.	PUNCT
gujaf-317	362	1	journal	journal	PROPN
gujaf-317	362	2	of	of	ADP
gujaf-317	362	3	technology	technology	NOUN
gujaf-317	362	4	management	management	NOUN
gujaf-317	362	5	,	,	PUNCT
gujaf-317	362	6	9(3	9(3	NUM
gujaf-317	362	7	)	)	PUNCT
gujaf-317	362	8	,	,	PUNCT
gujaf-317	362	9	150	150	NUM
gujaf-317	362	10	-	-	SYM
gujaf-317	362	11	162	162	NUM
gujaf-317	362	12	.	.	PUNCT
gujaf-317	363	1	victory	victory	NOUN
gujaf-317	363	2	,	,	PUNCT
gujaf-317	363	3	e.	e.	PROPN
gujaf-317	363	4	,	,	PUNCT
gujaf-317	363	5	ugo	ugo	PROPN
gujaf-317	363	6	,	,	PUNCT
gujaf-317	363	7	j.	j.	PROPN
gujaf-317	363	8	,	,	PUNCT
gujaf-317	363	9	&	&	CCONJ
gujaf-317	363	10	taiwo	taiwo	PROPN
gujaf-317	363	11	,	,	PUNCT
gujaf-317	363	12	s.	s.	PROPN
gujaf-317	363	13	(	(	PUNCT
gujaf-317	363	14	2022	2022	NUM
gujaf-317	363	15	)	)	PUNCT
gujaf-317	363	16	.	.	PUNCT
gujaf-317	364	1	internet	internet	NOUN
gujaf-317	364	2	fraud	fraud	NOUN
gujaf-317	364	3	and	and	CCONJ
gujaf-317	364	4	its	its	PRON
gujaf-317	364	5	impact	impact	NOUN
gujaf-317	364	6	on	on	ADP
gujaf-317	364	7	nigeria	nigeria	PROPN
gujaf-317	364	8	's	's	PART
gujaf-317	364	9	banking	banking	NOUN
gujaf-317	364	10	sector	sector	NOUN
gujaf-317	364	11	.	.	PUNCT
gujaf-317	365	1	journal	journal	NOUN
gujaf-317	365	2	of	of	ADP
gujaf-317	365	3	cybersecurity	cybersecurity	NOUN
gujaf-317	365	4	and	and	CCONJ
gujaf-317	365	5	fraud	fraud	NOUN
gujaf-317	365	6	prevention	prevention	NOUN
gujaf-317	365	7	,	,	PUNCT
gujaf-317	365	8	7(1	7(1	NUM
gujaf-317	365	9	)	)	PUNCT
gujaf-317	365	10	,	,	PUNCT
gujaf-317	365	11	134	134	NUM
gujaf-317	365	12	-	-	SYM
gujaf-317	365	13	149	149	NUM
gujaf-317	365	14	.	.	PUNCT
gujaf-317	366	1	zayyanu	zayyanu	PROPN
gujaf-317	366	2	,	,	PUNCT
gujaf-317	366	3	m.	m.	NOUN
gujaf-317	366	4	,	,	PUNCT
gujaf-317	366	5	&	&	CCONJ
gujaf-317	366	6	taiwo	taiwo	PROPN
gujaf-317	366	7	,	,	PUNCT
gujaf-317	366	8	b.	b.	PROPN
gujaf-317	366	9	(	(	PUNCT
gujaf-317	366	10	2022	2022	NUM
gujaf-317	366	11	)	)	PUNCT
gujaf-317	366	12	.	.	PUNCT
gujaf-317	367	1	payment	payment	NOUN
gujaf-317	367	2	’s	’s	PART
gujaf-317	367	3	innovation	innovation	NOUN
gujaf-317	367	4	and	and	CCONJ
gujaf-317	367	5	nigerian	nigerian	ADJ
gujaf-317	367	6	commercial	commercial	ADJ
gujaf-317	367	7	banks	bank	NOUN
gujaf-317	367	8	’	’	PART
gujaf-317	367	9	financial	financial	ADJ
gujaf-317	367	10	performance	performance	NOUN
gujaf-317	367	11	.	.	PUNCT
gujaf-317	368	1	nigerian	nigerian	ADJ
gujaf-317	368	2	journal	journal	PROPN
gujaf-317	368	3	of	of	ADP
gujaf-317	368	4	financial	financial	ADJ
gujaf-317	368	5	studies	study	NOUN
gujaf-317	368	6	,	,	PUNCT
gujaf-317	368	7	18(2	18(2	NUM
gujaf-317	368	8	)	)	PUNCT
gujaf-317	368	9	,	,	PUNCT
gujaf-317	368	10	119	119	NUM
gujaf-317	368	11	-	-	SYM
gujaf-317	368	12	134	134	NUM
gujaf-317	368	13	.	.	PUNCT