id	sid	tid	token	lemma	pos
gujaf-320	1	1	gusau	gusau	PROPN
gujaf-320	1	2	journal	journal	NOUN
gujaf-320	1	3	of	of	ADP
gujaf-320	1	4	accounting	accounting	NOUN
gujaf-320	1	5	and	and	CCONJ
gujaf-320	1	6	finance	finance	NOUN
gujaf-320	1	7	,	,	PUNCT
gujaf-320	1	8	vol	vol	NOUN
gujaf-320	1	9	.	.	PROPN
gujaf-320	1	10	5	5	NUM
gujaf-320	1	11	,	,	PUNCT
gujaf-320	1	12	issue	issue	NOUN
gujaf-320	1	13	2	2	NUM
gujaf-320	1	14	,	,	PUNCT
gujaf-320	1	15	october	october	PROPN
gujaf-320	1	16	,	,	PUNCT
gujaf-320	1	17	2024	2024	NUM
gujaf-320	1	18	i	i	PRON
gujaf-320	1	19	gusau	gusau	PROPN
gujaf-320	1	20	journal	journal	NOUN
gujaf-320	1	21	of	of	ADP
gujaf-320	1	22	accounting	accounting	NOUN
gujaf-320	1	23	and	and	CCONJ
gujaf-320	1	24	finance	finance	NOUN
gujaf-320	1	25	(	(	PUNCT
gujaf-320	1	26	gujaf	gujaf	NOUN
gujaf-320	1	27	)	)	PUNCT
gujaf-320	1	28	vol	vol	NOUN
gujaf-320	1	29	.	.	NOUN
gujaf-320	2	1	5	5	NUM
gujaf-320	2	2	issue	issue	NOUN
gujaf-320	2	3	2	2	NUM
gujaf-320	2	4	,	,	PUNCT
gujaf-320	2	5	october	october	PROPN
gujaf-320	2	6	,	,	PUNCT
gujaf-320	2	7	2024	2024	NUM
gujaf-320	2	8	issn	issn	X
gujaf-320	2	9	:	:	PUNCT
gujaf-320	2	10	2756	2756	NUM
gujaf-320	2	11	-	-	PUNCT
gujaf-320	2	12	665x	665x	NOUN
gujaf-320	2	13	a	a	DET
gujaf-320	2	14	publication	publication	NOUN
gujaf-320	2	15	of	of	ADP
gujaf-320	2	16	department	department	NOUN
gujaf-320	2	17	of	of	ADP
gujaf-320	2	18	accounting	accounting	NOUN
gujaf-320	2	19	and	and	CCONJ
gujaf-320	2	20	finance	finance	NOUN
gujaf-320	2	21	,	,	PUNCT
gujaf-320	2	22	faculty	faculty	NOUN
gujaf-320	2	23	of	of	ADP
gujaf-320	2	24	management	management	NOUN
gujaf-320	2	25	and	and	CCONJ
gujaf-320	2	26	social	social	ADJ
gujaf-320	2	27	sciences	science	NOUN
gujaf-320	2	28	,	,	PUNCT
gujaf-320	2	29	federal	federal	ADJ
gujaf-320	2	30	university	university	NOUN
gujaf-320	2	31	gusau	gusau	NOUN
gujaf-320	2	32	,	,	PUNCT
gujaf-320	2	33	zamfara	zamfara	PROPN
gujaf-320	2	34	state	state	PROPN
gujaf-320	2	35	-nigeria	-nigeria	PROPN
gujaf-320	2	36	gusau	gusau	ADJ
gujaf-320	2	37	journal	journal	NOUN
gujaf-320	2	38	of	of	ADP
gujaf-320	2	39	accounting	accounting	NOUN
gujaf-320	2	40	and	and	CCONJ
gujaf-320	2	41	finance	finance	NOUN
gujaf-320	2	42	,	,	PUNCT
gujaf-320	2	43	vol	vol	NOUN
gujaf-320	2	44	.	.	PROPN
gujaf-320	2	45	5	5	NUM
gujaf-320	2	46	,	,	PUNCT
gujaf-320	2	47	issue	issue	NOUN
gujaf-320	2	48	2	2	NUM
gujaf-320	2	49	,	,	PUNCT
gujaf-320	2	50	october	october	PROPN
gujaf-320	2	51	,	,	PUNCT
gujaf-320	2	52	2024	2024	NUM
gujaf-320	2	53	ii	ii	NUM
gujaf-320	2	54	©	©	PROPN
gujaf-320	2	55	department	department	PROPN
gujaf-320	2	56	of	of	ADP
gujaf-320	2	57	accounting	accounting	NOUN
gujaf-320	2	58	and	and	CCONJ
gujaf-320	2	59	finance	finance	NOUN
gujaf-320	2	60	vol	vol	NOUN
gujaf-320	2	61	.	.	PUNCT
gujaf-320	2	62	5	5	NUM
gujaf-320	2	63	issue	issue	NOUN
gujaf-320	2	64	2	2	NUM
gujaf-320	2	65	october	october	PROPN
gujaf-320	2	66	,	,	PUNCT
gujaf-320	2	67	2024	2024	NUM
gujaf-320	2	68	issn	issn	X
gujaf-320	2	69	:	:	PUNCT
gujaf-320	2	70	2756	2756	NUM
gujaf-320	2	71	-	-	PUNCT
gujaf-320	2	72	665x	665x	NOUN
gujaf-320	2	73	a	a	DET
gujaf-320	2	74	publication	publication	NOUN
gujaf-320	2	75	of	of	ADP
gujaf-320	2	76	department	department	NOUN
gujaf-320	2	77	of	of	ADP
gujaf-320	2	78	accounting	accounting	NOUN
gujaf-320	2	79	and	and	CCONJ
gujaf-320	2	80	finance	finance	NOUN
gujaf-320	2	81	,	,	PUNCT
gujaf-320	2	82	faculty	faculty	NOUN
gujaf-320	2	83	of	of	ADP
gujaf-320	2	84	management	management	NOUN
gujaf-320	2	85	and	and	CCONJ
gujaf-320	2	86	social	social	ADJ
gujaf-320	2	87	sciences	science	NOUN
gujaf-320	2	88	,	,	PUNCT
gujaf-320	2	89	federal	federal	ADJ
gujaf-320	2	90	university	university	NOUN
gujaf-320	2	91	gusau	gusau	NOUN
gujaf-320	2	92	,	,	PUNCT
gujaf-320	2	93	zamfara	zamfara	PROPN
gujaf-320	2	94	state	state	NOUN
gujaf-320	2	95	-nigeria	-nigeria	PROPN
gujaf-320	2	96	all	all	DET
gujaf-320	2	97	rights	right	NOUN
gujaf-320	2	98	reserved	reserve	VERB
gujaf-320	2	99	except	except	SCONJ
gujaf-320	2	100	for	for	ADP
gujaf-320	2	101	academic	academic	ADJ
gujaf-320	2	102	purposes	purpose	NOUN
gujaf-320	2	103	no	no	DET
gujaf-320	2	104	part	part	NOUN
gujaf-320	2	105	or	or	CCONJ
gujaf-320	2	106	whole	whole	NOUN
gujaf-320	2	107	of	of	ADP
gujaf-320	2	108	this	this	DET
gujaf-320	2	109	publication	publication	NOUN
gujaf-320	2	110	is	be	AUX
gujaf-320	2	111	allowed	allow	VERB
gujaf-320	2	112	to	to	PART
gujaf-320	2	113	be	be	AUX
gujaf-320	2	114	reproduced	reproduce	VERB
gujaf-320	2	115	,	,	PUNCT
gujaf-320	2	116	stored	store	VERB
gujaf-320	2	117	in	in	ADP
gujaf-320	2	118	a	a	DET
gujaf-320	2	119	retrieval	retrieval	NOUN
gujaf-320	2	120	system	system	NOUN
gujaf-320	2	121	or	or	CCONJ
gujaf-320	2	122	transmitted	transmit	VERB
gujaf-320	2	123	in	in	ADP
gujaf-320	2	124	any	any	DET
gujaf-320	2	125	form	form	NOUN
gujaf-320	2	126	or	or	CCONJ
gujaf-320	2	127	by	by	ADP
gujaf-320	2	128	any	any	DET
gujaf-320	2	129	means	mean	NOUN
gujaf-320	2	130	be	be	AUX
gujaf-320	2	131	it	it	PRON
gujaf-320	2	132	mechanical	mechanical	ADJ
gujaf-320	2	133	,	,	PUNCT
gujaf-320	2	134	electrical	electrical	ADJ
gujaf-320	2	135	,	,	PUNCT
gujaf-320	2	136	photocopying	photocopying	NOUN
gujaf-320	2	137	,	,	PUNCT
gujaf-320	2	138	recording	recording	NOUN
gujaf-320	2	139	or	or	CCONJ
gujaf-320	2	140	otherwise	otherwise	ADV
gujaf-320	2	141	,	,	PUNCT
gujaf-320	2	142	without	without	ADP
gujaf-320	2	143	prior	prior	ADJ
gujaf-320	2	144	permission	permission	NOUN
gujaf-320	2	145	of	of	ADP
gujaf-320	2	146	the	the	DET
gujaf-320	2	147	copyright	copyright	NOUN
gujaf-320	2	148	owner	owner	NOUN
gujaf-320	2	149	.	.	PUNCT
gujaf-320	3	1	published	publish	VERB
gujaf-320	3	2	and	and	CCONJ
gujaf-320	3	3	printed	print	VERB
gujaf-320	3	4	by	by	ADP
gujaf-320	3	5	:	:	PUNCT
gujaf-320	3	6	ahmadu	ahmadu	PROPN
gujaf-320	3	7	bello	bello	PROPN
gujaf-320	3	8	university	university	PROPN
gujaf-320	3	9	press	press	NOUN
gujaf-320	3	10	limited	limit	VERB
gujaf-320	3	11	,	,	PUNCT
gujaf-320	3	12	zaria	zaria	PROPN
gujaf-320	3	13	kaduna	kaduna	PROPN
gujaf-320	3	14	state	state	PROPN
gujaf-320	3	15	,	,	PUNCT
gujaf-320	3	16	nigeria	nigeria	PROPN
gujaf-320	3	17	.	.	PUNCT
gujaf-320	4	1	tel	tel	ADP
gujaf-320	4	2	:	:	PUNCT
gujaf-320	4	3	08065949711	08065949711	NUM
gujaf-320	4	4	,	,	PUNCT
gujaf-320	4	5	069	069	NUM
gujaf-320	4	6	-	-	SYM
gujaf-320	4	7	879121	879121	NUM
gujaf-320	4	8	e	e	NOUN
gujaf-320	4	9	-	-	NOUN
gujaf-320	4	10	mail	mail	NOUN
gujaf-320	4	11	:	:	PUNCT
gujaf-320	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-320	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-320	5	1	website	website	NOUN
gujaf-320	5	2	:	:	PUNCT
gujaf-320	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-320	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-320	5	5	gusau	gusau	PROPN
gujaf-320	5	6	journal	journal	PROPN
gujaf-320	5	7	of	of	ADP
gujaf-320	5	8	accounting	accounting	NOUN
gujaf-320	5	9	and	and	CCONJ
gujaf-320	5	10	finance	finance	NOUN
gujaf-320	5	11	,	,	PUNCT
gujaf-320	5	12	vol	vol	NOUN
gujaf-320	5	13	.	.	PROPN
gujaf-320	5	14	5	5	NUM
gujaf-320	5	15	,	,	PUNCT
gujaf-320	5	16	issue	issue	NOUN
gujaf-320	5	17	2	2	NUM
gujaf-320	5	18	,	,	PUNCT
gujaf-320	5	19	october	october	PROPN
gujaf-320	5	20	,	,	PUNCT
gujaf-320	5	21	2024	2024	NUM
gujaf-320	5	22	iii	iii	NUM
gujaf-320	5	23	editorial	editorial	PROPN
gujaf-320	5	24	board	board	NOUN
gujaf-320	5	25	editor	editor	NOUN
gujaf-320	5	26	-	-	PUNCT
gujaf-320	5	27	in	in	ADP
gujaf-320	5	28	-	-	PUNCT
gujaf-320	5	29	chief	chief	NOUN
gujaf-320	5	30	:	:	PUNCT
gujaf-320	5	31	prof	prof	PROPN
gujaf-320	5	32	.	.	PUNCT
gujaf-320	5	33	shehu	shehu	PROPN
gujaf-320	5	34	usman	usman	PROPN
gujaf-320	5	35	hassan	hassan	PROPN
gujaf-320	5	36	department	department	PROPN
gujaf-320	5	37	of	of	ADP
gujaf-320	5	38	accounting	accounting	PROPN
gujaf-320	5	39	,	,	PUNCT
gujaf-320	5	40	federal	federal	ADJ
gujaf-320	5	41	university	university	PROPN
gujaf-320	5	42	of	of	ADP
gujaf-320	5	43	kashere	kashere	PROPN
gujaf-320	5	44	,	,	PUNCT
gujaf-320	5	45	gombe	gombe	ADJ
gujaf-320	5	46	state	state	NOUN
gujaf-320	5	47	.	.	PUNCT
gujaf-320	6	1	associate	associate	NOUN
gujaf-320	6	2	editor	editor	NOUN
gujaf-320	6	3	:	:	PUNCT
gujaf-320	6	4	dr	dr	PROPN
gujaf-320	6	5	.	.	PROPN
gujaf-320	6	6	muhammad	muhammad	PROPN
gujaf-320	6	7	mustapha	mustapha	PROPN
gujaf-320	6	8	bagudo	bagudo	PROPN
gujaf-320	6	9	department	department	PROPN
gujaf-320	6	10	of	of	ADP
gujaf-320	6	11	accounting	accounting	PROPN
gujaf-320	6	12	,	,	PUNCT
gujaf-320	6	13	ahmadu	ahmadu	PROPN
gujaf-320	6	14	bello	bello	PROPN
gujaf-320	6	15	university	university	PROPN
gujaf-320	6	16	zaria	zaria	PROPN
gujaf-320	6	17	,	,	PUNCT
gujaf-320	6	18	kaduna	kaduna	PROPN
gujaf-320	6	19	state	state	PROPN
gujaf-320	6	20	.	.	PUNCT
gujaf-320	7	1	managing	manage	VERB
gujaf-320	7	2	editor	editor	NOUN
gujaf-320	7	3	:	:	PUNCT
gujaf-320	7	4	dr	dr	PROPN
gujaf-320	7	5	.	.	PROPN
gujaf-320	7	6	umar	umar	PROPN
gujaf-320	7	7	farouk	farouk	PROPN
gujaf-320	7	8	abdulkarim	abdulkarim	PROPN
gujaf-320	7	9	department	department	PROPN
gujaf-320	7	10	of	of	ADP
gujaf-320	7	11	accounting	accounting	NOUN
gujaf-320	7	12	and	and	CCONJ
gujaf-320	7	13	finance	finance	NOUN
gujaf-320	7	14	,	,	PUNCT
gujaf-320	7	15	federal	federal	ADJ
gujaf-320	7	16	university	university	NOUN
gujaf-320	7	17	gusau	gusau	PROPN
gujaf-320	7	18	,	,	PUNCT
gujaf-320	7	19	zamfara	zamfara	PROPN
gujaf-320	7	20	state	state	PROPN
gujaf-320	7	21	.	.	PUNCT
gujaf-320	8	1	editorial	editorial	PROPN
gujaf-320	8	2	board	board	NOUN
gujaf-320	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-320	8	4	modu	modu	PROPN
gujaf-320	8	5	kumshe	kumshe	PROPN
gujaf-320	8	6	department	department	PROPN
gujaf-320	8	7	of	of	ADP
gujaf-320	8	8	accounting	accounting	PROPN
gujaf-320	8	9	,	,	PUNCT
gujaf-320	8	10	university	university	NOUN
gujaf-320	8	11	of	of	ADP
gujaf-320	8	12	maiduguri	maiduguri	PROPN
gujaf-320	8	13	,	,	PUNCT
gujaf-320	8	14	borno	borno	PROPN
gujaf-320	8	15	state	state	PROPN
gujaf-320	8	16	.	.	PUNCT
gujaf-320	9	1	prof	prof	PROPN
gujaf-320	9	2	ugochukwu	ugochukwu	PROPN
gujaf-320	9	3	c.	c.	PROPN
gujaf-320	9	4	nzewi	nzewi	VERB
gujaf-320	9	5	department	department	PROPN
gujaf-320	9	6	of	of	ADP
gujaf-320	9	7	accounting	accounting	PROPN
gujaf-320	9	8	,	,	PUNCT
gujaf-320	9	9	paul	paul	PROPN
gujaf-320	9	10	university	university	PROPN
gujaf-320	9	11	awka	awka	NOUN
gujaf-320	9	12	,	,	PUNCT
gujaf-320	9	13	anambra	anambra	PROPN
gujaf-320	9	14	state	state	PROPN
gujaf-320	9	15	.	.	PUNCT
gujaf-320	10	1	prof	prof	PROPN
gujaf-320	10	2	kabir	kabir	PROPN
gujaf-320	10	3	tahir	tahir	PROPN
gujaf-320	10	4	hamid	hamid	PROPN
gujaf-320	10	5	department	department	PROPN
gujaf-320	10	6	of	of	ADP
gujaf-320	10	7	accounting	accounting	PROPN
gujaf-320	10	8	,	,	PUNCT
gujaf-320	10	9	bayero	bayero	PROPN
gujaf-320	10	10	university	university	PROPN
gujaf-320	10	11	,	,	PUNCT
gujaf-320	10	12	kano	kano	PROPN
gujaf-320	10	13	,	,	PUNCT
gujaf-320	10	14	kano	kano	PROPN
gujaf-320	10	15	state	state	PROPN
gujaf-320	10	16	.	.	PUNCT
gujaf-320	11	1	prof	prof	PROPN
gujaf-320	11	2	.	.	PUNCT
gujaf-320	12	1	ekoja	ekoja	PROPN
gujaf-320	12	2	b.	b.	PROPN
gujaf-320	12	3	ekoja	ekoja	PROPN
gujaf-320	12	4	department	department	PROPN
gujaf-320	12	5	of	of	ADP
gujaf-320	12	6	accounting	accounting	PROPN
gujaf-320	12	7	,	,	PUNCT
gujaf-320	12	8	university	university	PROPN
gujaf-320	12	9	of	of	ADP
gujaf-320	12	10	jos	jos	PROPN
gujaf-320	12	11	.	.	PROPN
gujaf-320	12	12	prof	prof	PROPN
gujaf-320	12	13	.	.	PUNCT
gujaf-320	13	1	clifford	clifford	PROPN
gujaf-320	13	2	ofurum	ofurum	PROPN
gujaf-320	13	3	department	department	PROPN
gujaf-320	13	4	of	of	ADP
gujaf-320	13	5	accounting	accounting	PROPN
gujaf-320	13	6	,	,	PUNCT
gujaf-320	13	7	university	university	NOUN
gujaf-320	13	8	of	of	ADP
gujaf-320	13	9	portharcourt	portharcourt	PROPN
gujaf-320	13	10	,	,	PUNCT
gujaf-320	13	11	rivers	river	NOUN
gujaf-320	13	12	state	state	PROPN
gujaf-320	13	13	.	.	PUNCT
gujaf-320	14	1	prof	prof	PROPN
gujaf-320	14	2	.	.	PUNCT
gujaf-320	15	1	ahmad	ahmad	PROPN
gujaf-320	15	2	bello	bello	PROPN
gujaf-320	15	3	dogarawa	dogarawa	PROPN
gujaf-320	15	4	department	department	PROPN
gujaf-320	15	5	of	of	ADP
gujaf-320	15	6	accounting	accounting	NOUN
gujaf-320	15	7	,	,	PUNCT
gujaf-320	15	8	ahmadu	ahmadu	PROPN
gujaf-320	15	9	bello	bello	PROPN
gujaf-320	15	10	university	university	PROPN
gujaf-320	15	11	zaria	zaria	PROPN
gujaf-320	15	12	.	.	PUNCT
gujaf-320	16	1	prof	prof	PROPN
gujaf-320	16	2	.	.	PUNCT
gujaf-320	17	1	yusuf	yusuf	PROPN
gujaf-320	17	2	.	.	PUNCT
gujaf-320	18	1	b.	b.	PROPN
gujaf-320	18	2	rahman	rahman	PROPN
gujaf-320	18	3	department	department	PROPN
gujaf-320	18	4	of	of	ADP
gujaf-320	18	5	accounting	accounting	PROPN
gujaf-320	18	6	,	,	PUNCT
gujaf-320	18	7	lagos	lagos	NOUN
gujaf-320	18	8	state	state	PROPN
gujaf-320	18	9	university	university	PROPN
gujaf-320	18	10	,	,	PUNCT
gujaf-320	18	11	lagos	lagos	NOUN
gujaf-320	18	12	state	state	NOUN
gujaf-320	18	13	.	.	PUNCT
gujaf-320	19	1	prof	prof	PROPN
gujaf-320	19	2	.	.	PUNCT
gujaf-320	20	1	suleiman	suleiman	PROPN
gujaf-320	20	2	a.	a.	PROPN
gujaf-320	20	3	s.	s.	PROPN
gujaf-320	20	4	aruwa	aruwa	PROPN
gujaf-320	20	5	department	department	PROPN
gujaf-320	20	6	of	of	ADP
gujaf-320	20	7	accounting	accounting	PROPN
gujaf-320	20	8	,	,	PUNCT
gujaf-320	20	9	nasarawa	nasarawa	PROPN
gujaf-320	20	10	state	state	PROPN
gujaf-320	20	11	university	university	PROPN
gujaf-320	20	12	,	,	PUNCT
gujaf-320	20	13	keffi	keffi	PROPN
gujaf-320	20	14	,	,	PUNCT
gujaf-320	20	15	nasarawa	nasarawa	PROPN
gujaf-320	20	16	state	state	PROPN
gujaf-320	20	17	.	.	PUNCT
gujaf-320	21	1	prof	prof	PROPN
gujaf-320	21	2	.	.	PUNCT
gujaf-320	22	1	muhammad	muhammad	PROPN
gujaf-320	22	2	junaidu	junaidu	PROPN
gujaf-320	22	3	kurawa	kurawa	PROPN
gujaf-320	22	4	department	department	PROPN
gujaf-320	22	5	of	of	ADP
gujaf-320	22	6	accounting	accounting	PROPN
gujaf-320	22	7	,	,	PUNCT
gujaf-320	22	8	bayero	bayero	PROPN
gujaf-320	22	9	university	university	PROPN
gujaf-320	22	10	kano	kano	PROPN
gujaf-320	22	11	,	,	PUNCT
gujaf-320	22	12	kano	kano	PROPN
gujaf-320	22	13	state	state	PROPN
gujaf-320	22	14	.	.	PUNCT
gujaf-320	23	1	prof	prof	PROPN
gujaf-320	23	2	.	.	PUNCT
gujaf-320	24	1	muhammad	muhammad	PROPN
gujaf-320	24	2	habibu	habibu	ADJ
gujaf-320	24	3	sabari	sabari	PROPN
gujaf-320	24	4	department	department	PROPN
gujaf-320	24	5	of	of	ADP
gujaf-320	24	6	accounting	accounting	NOUN
gujaf-320	24	7	,	,	PUNCT
gujaf-320	24	8	ahmadu	ahmadu	PROPN
gujaf-320	24	9	bello	bello	PROPN
gujaf-320	24	10	university	university	PROPN
gujaf-320	24	11	,	,	PUNCT
gujaf-320	24	12	zaria	zaria	PROPN
gujaf-320	24	13	.	.	PUNCT
gujaf-320	25	1	gusau	gusau	PROPN
gujaf-320	25	2	journal	journal	PROPN
gujaf-320	25	3	of	of	ADP
gujaf-320	25	4	accounting	accounting	NOUN
gujaf-320	25	5	and	and	CCONJ
gujaf-320	25	6	finance	finance	NOUN
gujaf-320	25	7	,	,	PUNCT
gujaf-320	25	8	vol	vol	NOUN
gujaf-320	25	9	.	.	PROPN
gujaf-320	25	10	5	5	NUM
gujaf-320	25	11	,	,	PUNCT
gujaf-320	25	12	issue	issue	NOUN
gujaf-320	25	13	2	2	NUM
gujaf-320	25	14	,	,	PUNCT
gujaf-320	25	15	october	october	PROPN
gujaf-320	25	16	,	,	PUNCT
gujaf-320	25	17	2024	2024	NUM
gujaf-320	25	18	iv	iv	NUM
gujaf-320	25	19	prof	prof	NOUN
gujaf-320	25	20	.	.	PUNCT
gujaf-320	26	1	okpanachi	okpanachi	PROPN
gujaf-320	26	2	joshua	joshua	PROPN
gujaf-320	26	3	department	department	PROPN
gujaf-320	26	4	of	of	ADP
gujaf-320	26	5	accounting	accounting	NOUN
gujaf-320	26	6	and	and	CCONJ
gujaf-320	26	7	management	management	NOUN
gujaf-320	26	8	,	,	PUNCT
gujaf-320	26	9	nigerian	nigerian	ADJ
gujaf-320	26	10	defence	defence	PROPN
gujaf-320	26	11	academy	academy	PROPN
gujaf-320	26	12	,	,	PUNCT
gujaf-320	26	13	kaduna	kaduna	PROPN
gujaf-320	26	14	.	.	PROPN
gujaf-320	26	15	prof	prof	PROPN
gujaf-320	26	16	.	.	PUNCT
gujaf-320	27	1	hassan	hassan	PROPN
gujaf-320	27	2	ibrahim	ibrahim	PROPN
gujaf-320	27	3	department	department	PROPN
gujaf-320	27	4	of	of	ADP
gujaf-320	27	5	accounting	accounting	PROPN
gujaf-320	27	6	,	,	PUNCT
gujaf-320	27	7	ibb	ibb	NOUN
gujaf-320	27	8	university	university	NOUN
gujaf-320	27	9	,	,	PUNCT
gujaf-320	27	10	lapai	lapai	NOUN
gujaf-320	27	11	,	,	PUNCT
gujaf-320	27	12	niger	niger	NOUN
gujaf-320	27	13	state	state	NOUN
gujaf-320	27	14	.	.	PUNCT
gujaf-320	28	1	prof	prof	PROPN
gujaf-320	28	2	.	.	PUNCT
gujaf-320	29	1	ifeoma	ifeoma	PROPN
gujaf-320	29	2	mary	mary	PROPN
gujaf-320	29	3	okwo	okwo	PROPN
gujaf-320	29	4	department	department	PROPN
gujaf-320	29	5	of	of	ADP
gujaf-320	29	6	accounting	accounting	PROPN
gujaf-320	29	7	,	,	PUNCT
gujaf-320	29	8	enugu	enugu	PROPN
gujaf-320	29	9	state	state	PROPN
gujaf-320	29	10	university	university	PROPN
gujaf-320	29	11	of	of	ADP
gujaf-320	29	12	science	science	NOUN
gujaf-320	29	13	and	and	CCONJ
gujaf-320	29	14	technology	technology	NOUN
gujaf-320	29	15	,	,	PUNCT
gujaf-320	29	16	enugu	enugu	PROPN
gujaf-320	29	17	state	state	PROPN
gujaf-320	29	18	.	.	PUNCT
gujaf-320	30	1	prof	prof	PROPN
gujaf-320	30	2	.	.	PROPN
gujaf-320	31	1	aminu	aminu	PROPN
gujaf-320	31	2	isah	isah	PROPN
gujaf-320	31	3	department	department	PROPN
gujaf-320	31	4	of	of	ADP
gujaf-320	31	5	accounting	accounting	PROPN
gujaf-320	31	6	,	,	PUNCT
gujaf-320	31	7	bayero	bayero	PROPN
gujaf-320	31	8	university	university	PROPN
gujaf-320	31	9	,	,	PUNCT
gujaf-320	31	10	kano	kano	PROPN
gujaf-320	31	11	,	,	PUNCT
gujaf-320	31	12	kano	kano	PROPN
gujaf-320	31	13	state	state	PROPN
gujaf-320	31	14	.	.	PUNCT
gujaf-320	32	1	prof	prof	PROPN
gujaf-320	32	2	.	.	PUNCT
gujaf-320	33	1	ahmadu	ahmadu	PROPN
gujaf-320	33	2	bello	bello	PROPN
gujaf-320	33	3	department	department	PROPN
gujaf-320	33	4	of	of	ADP
gujaf-320	33	5	accounting	accounting	NOUN
gujaf-320	33	6	,	,	PUNCT
gujaf-320	33	7	ahmadu	ahmadu	PROPN
gujaf-320	33	8	bello	bello	PROPN
gujaf-320	33	9	university	university	PROPN
gujaf-320	33	10	,	,	PUNCT
gujaf-320	33	11	zaria	zaria	PROPN
gujaf-320	33	12	.	.	PUNCT
gujaf-320	34	1	prof	prof	PROPN
gujaf-320	34	2	.	.	PUNCT
gujaf-320	35	1	musa	musa	PROPN
gujaf-320	35	2	yelwa	yelwa	PROPN
gujaf-320	35	3	abubakar	abubakar	PROPN
gujaf-320	35	4	department	department	PROPN
gujaf-320	35	5	of	of	ADP
gujaf-320	35	6	accounting	accounting	PROPN
gujaf-320	35	7	,	,	PUNCT
gujaf-320	35	8	usmanu	usmanu	PROPN
gujaf-320	35	9	danfodiyo	danfodiyo	PROPN
gujaf-320	35	10	university	university	PROPN
gujaf-320	35	11	,	,	PUNCT
gujaf-320	35	12	sokoto	sokoto	PROPN
gujaf-320	35	13	state	state	PROPN
gujaf-320	35	14	.	.	PUNCT
gujaf-320	36	1	prof	prof	PROPN
gujaf-320	36	2	.	.	PUNCT
gujaf-320	37	1	salisu	salisu	PROPN
gujaf-320	37	2	abubakar	abubakar	PROPN
gujaf-320	37	3	department	department	PROPN
gujaf-320	37	4	of	of	ADP
gujaf-320	37	5	accounting	accounting	NOUN
gujaf-320	37	6	,	,	PUNCT
gujaf-320	37	7	ahmadu	ahmadu	PROPN
gujaf-320	37	8	bello	bello	PROPN
gujaf-320	37	9	university	university	PROPN
gujaf-320	37	10	zaria	zaria	PROPN
gujaf-320	37	11	,	,	PUNCT
gujaf-320	37	12	kaduna	kaduna	PROPN
gujaf-320	37	13	state	state	PROPN
gujaf-320	37	14	.	.	PUNCT
gujaf-320	38	1	prof	prof	PROPN
gujaf-320	38	2	.	.	PUNCT
gujaf-320	39	1	isaq	isaq	PROPN
gujaf-320	39	2	alhaji	alhaji	PROPN
gujaf-320	39	3	samaila	samaila	PROPN
gujaf-320	39	4	department	department	PROPN
gujaf-320	39	5	of	of	ADP
gujaf-320	39	6	accounting	accounting	PROPN
gujaf-320	39	7	,	,	PUNCT
gujaf-320	39	8	bayero	bayero	PROPN
gujaf-320	39	9	university	university	NOUN
gujaf-320	39	10	,	,	PUNCT
gujaf-320	39	11	kano	kano	PROPN
gujaf-320	39	12	state	state	PROPN
gujaf-320	39	13	.	.	PUNCT
gujaf-320	40	1	prof	prof	PROPN
gujaf-320	40	2	.	.	PUNCT
gujaf-320	41	1	sunusi	sunusi	PROPN
gujaf-320	41	2	sa'ad	sa'ad	PROPN
gujaf-320	41	3	ahmad	ahmad	PROPN
gujaf-320	41	4	department	department	PROPN
gujaf-320	41	5	of	of	ADP
gujaf-320	41	6	accounting	accounting	PROPN
gujaf-320	41	7	,	,	PUNCT
gujaf-320	41	8	federal	federal	ADJ
gujaf-320	41	9	university	university	NOUN
gujaf-320	41	10	dutse	dutse	NOUN
gujaf-320	41	11	,	,	PUNCT
gujaf-320	41	12	jigawa	jigawa	PROPN
gujaf-320	41	13	state	state	PROPN
gujaf-320	41	14	.	.	PUNCT
gujaf-320	42	1	prof	prof	PROPN
gujaf-320	42	2	.	.	PUNCT
gujaf-320	43	1	onipeadebenege	onipeadebenege	PROPN
gujaf-320	43	2	yahaya	yahaya	PROPN
gujaf-320	43	3	department	department	PROPN
gujaf-320	43	4	of	of	ADP
gujaf-320	43	5	accounting	accounting	PROPN
gujaf-320	43	6	,	,	PUNCT
gujaf-320	43	7	nigerian	nigerian	ADJ
gujaf-320	43	8	defence	defence	PROPN
gujaf-320	43	9	academy	academy	PROPN
gujaf-320	43	10	,	,	PUNCT
gujaf-320	43	11	kaduna	kaduna	PROPN
gujaf-320	43	12	state	state	PROPN
gujaf-320	43	13	.	.	PUNCT
gujaf-320	44	1	prof	prof	PROPN
gujaf-320	44	2	.	.	PUNCT
gujaf-320	45	1	saidu	saidu	PROPN
gujaf-320	45	2	adamu	adamu	PROPN
gujaf-320	45	3	department	department	PROPN
gujaf-320	45	4	of	of	ADP
gujaf-320	45	5	accounting	accounting	PROPN
gujaf-320	45	6	,	,	PUNCT
gujaf-320	45	7	federal	federal	ADJ
gujaf-320	45	8	university	university	PROPN
gujaf-320	45	9	of	of	ADP
gujaf-320	45	10	kashere	kashere	PROPN
gujaf-320	45	11	,	,	PUNCT
gujaf-320	45	12	gombe	gombe	ADJ
gujaf-320	45	13	state	state	NOUN
gujaf-320	45	14	.	.	PUNCT
gujaf-320	46	1	prof	prof	PROPN
gujaf-320	46	2	.	.	PUNCT
gujaf-320	47	1	farouk	farouk	PROPN
gujaf-320	47	2	adeza	adeza	PROPN
gujaf-320	47	3	school	school	NOUN
gujaf-320	47	4	of	of	ADP
gujaf-320	47	5	business	business	NOUN
gujaf-320	47	6	and	and	CCONJ
gujaf-320	47	7	entrepreneurship	entrepreneurship	NOUN
gujaf-320	47	8	,	,	PUNCT
gujaf-320	47	9	american	american	PROPN
gujaf-320	47	10	university	university	PROPN
gujaf-320	47	11	of	of	ADP
gujaf-320	47	12	nigeria	nigeria	PROPN
gujaf-320	47	13	,	,	PUNCT
gujaf-320	47	14	yola	yola	PROPN
gujaf-320	47	15	.	.	PUNCT
gujaf-320	48	1	prof	prof	PROPN
gujaf-320	48	2	.	.	PUNCT
gujaf-320	49	1	fatima	fatima	PROPN
gujaf-320	49	2	alfa	alfa	PROPN
gujaf-320	49	3	department	department	PROPN
gujaf-320	49	4	of	of	ADP
gujaf-320	49	5	accounting	accounting	PROPN
gujaf-320	49	6	,	,	PUNCT
gujaf-320	49	7	university	university	NOUN
gujaf-320	49	8	of	of	ADP
gujaf-320	49	9	maiduguri	maiduguri	PROPN
gujaf-320	49	10	,	,	PUNCT
gujaf-320	49	11	borno	borno	PROPN
gujaf-320	49	12	state	state	PROPN
gujaf-320	49	13	.	.	PUNCT
gujaf-320	50	1	dr	dr	PROPN
gujaf-320	50	2	.	.	PROPN
gujaf-320	50	3	nasiru	nasiru	PROPN
gujaf-320	50	4	a.	a.	PROPN
gujaf-320	50	5	ka’oje	ka’oje	PROPN
gujaf-320	50	6	department	department	PROPN
gujaf-320	50	7	of	of	ADP
gujaf-320	50	8	accounting	accounting	PROPN
gujaf-320	50	9	,	,	PUNCT
gujaf-320	50	10	usmanu	usmanu	PROPN
gujaf-320	50	11	danfodiyo	danfodiyo	PROPN
gujaf-320	50	12	university	university	PROPN
gujaf-320	50	13	sokoto	sokoto	PROPN
gujaf-320	50	14	state	state	PROPN
gujaf-320	50	15	.	.	PUNCT
gujaf-320	51	1	dr	dr	PROPN
gujaf-320	51	2	.	.	PROPN
gujaf-320	51	3	aminu	aminu	PROPN
gujaf-320	51	4	abdullahi	abdullahi	PROPN
gujaf-320	51	5	department	department	PROPN
gujaf-320	51	6	of	of	ADP
gujaf-320	51	7	accounting	accounting	PROPN
gujaf-320	51	8	,	,	PUNCT
gujaf-320	51	9	usmanu	usmanu	PROPN
gujaf-320	51	10	danfodiyo	danfodiyo	PROPN
gujaf-320	51	11	university	university	PROPN
gujaf-320	51	12	sokoto	sokoto	PROPN
gujaf-320	51	13	,	,	PUNCT
gujaf-320	51	14	state	state	PROPN
gujaf-320	51	15	.	.	PUNCT
gujaf-320	52	1	gusau	gusau	PROPN
gujaf-320	52	2	journal	journal	PROPN
gujaf-320	52	3	of	of	ADP
gujaf-320	52	4	accounting	accounting	NOUN
gujaf-320	52	5	and	and	CCONJ
gujaf-320	52	6	finance	finance	NOUN
gujaf-320	52	7	,	,	PUNCT
gujaf-320	52	8	vol	vol	NOUN
gujaf-320	52	9	.	.	PROPN
gujaf-320	52	10	5	5	NUM
gujaf-320	52	11	,	,	PUNCT
gujaf-320	52	12	issue	issue	NOUN
gujaf-320	52	13	2	2	NUM
gujaf-320	52	14	,	,	PUNCT
gujaf-320	52	15	october	october	PROPN
gujaf-320	52	16	,	,	PUNCT
gujaf-320	52	17	2024	2024	NUM
gujaf-320	52	18	v	v	PROPN
gujaf-320	52	19	dr	dr	PROPN
gujaf-320	52	20	.	.	PROPN
gujaf-320	52	21	nasiru	nasiru	PROPN
gujaf-320	52	22	yunusa	yunusa	PROPN
gujaf-320	52	23	department	department	PROPN
gujaf-320	52	24	of	of	ADP
gujaf-320	52	25	accounting	accounting	NOUN
gujaf-320	52	26	,	,	PUNCT
gujaf-320	52	27	ahmadu	ahmadu	PROPN
gujaf-320	52	28	bello	bello	PROPN
gujaf-320	52	29	university	university	PROPN
gujaf-320	52	30	zaria	zaria	PROPN
gujaf-320	52	31	.	.	PUNCT
gujaf-320	53	1	dr	dr	PROPN
gujaf-320	53	2	.	.	PROPN
gujaf-320	53	3	aisha	aisha	PROPN
gujaf-320	53	4	nuhu	nuhu	PROPN
gujaf-320	53	5	muhammad	muhammad	PROPN
gujaf-320	53	6	department	department	PROPN
gujaf-320	53	7	of	of	ADP
gujaf-320	53	8	accounting	accounting	PROPN
gujaf-320	53	9	,	,	PUNCT
gujaf-320	53	10	ahmadu	ahmadu	PROPN
gujaf-320	53	11	bello	bello	PROPN
gujaf-320	53	12	university	university	PROPN
gujaf-320	53	13	zaria	zaria	PROPN
gujaf-320	53	14	.	.	PUNCT
gujaf-320	54	1	dr	dr	PROPN
gujaf-320	54	2	.	.	PROPN
gujaf-320	54	3	lawal	lawal	PROPN
gujaf-320	54	4	muhammad	muhammad	PROPN
gujaf-320	54	5	department	department	PROPN
gujaf-320	54	6	of	of	ADP
gujaf-320	54	7	accounting	accounting	PROPN
gujaf-320	54	8	,	,	PUNCT
gujaf-320	54	9	ahmadu	ahmadu	PROPN
gujaf-320	54	10	bello	bello	PROPN
gujaf-320	54	11	university	university	PROPN
gujaf-320	54	12	zaria	zaria	PROPN
gujaf-320	54	13	.	.	PUNCT
gujaf-320	55	1	dr	dr	PROPN
gujaf-320	55	2	.	.	PROPN
gujaf-320	55	3	bashir	bashir	PROPN
gujaf-320	55	4	umar	umar	PROPN
gujaf-320	55	5	farouk	farouk	PROPN
gujaf-320	55	6	department	department	PROPN
gujaf-320	55	7	of	of	ADP
gujaf-320	55	8	economics	economic	NOUN
gujaf-320	55	9	,	,	PUNCT
gujaf-320	55	10	federal	federal	ADJ
gujaf-320	55	11	university	university	NOUN
gujaf-320	55	12	gusau	gusau	PROPN
gujaf-320	55	13	,	,	PUNCT
gujaf-320	55	14	zamfara	zamfara	PROPN
gujaf-320	55	15	state	state	PROPN
gujaf-320	55	16	.	.	PUNCT
gujaf-320	56	1	dr	dr	PROPN
gujaf-320	56	2	emmanuel	emmanuel	PROPN
gujaf-320	56	3	omokhuale	omokhuale	PROPN
gujaf-320	56	4	department	department	PROPN
gujaf-320	56	5	of	of	ADP
gujaf-320	56	6	mathematics	mathematics	PROPN
gujaf-320	56	7	,	,	PUNCT
gujaf-320	56	8	federal	federal	ADJ
gujaf-320	56	9	university	university	NOUN
gujaf-320	56	10	gusau	gusau	NOUN
gujaf-320	56	11	,	,	PUNCT
gujaf-320	56	12	zamfara	zamfara	PROPN
gujaf-320	56	13	.	.	PUNCT
gujaf-320	57	1	state	state	PROPN
gujaf-320	57	2	advisory	advisory	PROPN
gujaf-320	57	3	board	board	NOUN
gujaf-320	57	4	members	members	PROPN
gujaf-320	57	5	prof	prof	PROPN
gujaf-320	57	6	.	.	PUNCT
gujaf-320	58	1	kabiru	kabiru	PROPN
gujaf-320	58	2	isah	isah	PROPN
gujaf-320	58	3	dandago	dandago	PROPN
gujaf-320	58	4	,	,	PUNCT
gujaf-320	58	5	bayero	bayero	PROPN
gujaf-320	58	6	university	university	PROPN
gujaf-320	58	7	kano	kano	PROPN
gujaf-320	58	8	,	,	PUNCT
gujaf-320	58	9	kano	kano	PROPN
gujaf-320	58	10	state	state	PROPN
gujaf-320	58	11	.	.	PUNCT
gujaf-320	59	1	prof	prof	PROPN
gujaf-320	59	2	a	a	DET
gujaf-320	59	3	m	m	NOUN
gujaf-320	59	4	bashir	bashir	NOUN
gujaf-320	59	5	,	,	PUNCT
gujaf-320	59	6	usmanu	usmanu	PROPN
gujaf-320	59	7	danfodiyo	danfodiyo	PROPN
gujaf-320	59	8	university	university	PROPN
gujaf-320	59	9	sokoto	sokoto	PROPN
gujaf-320	59	10	,	,	PUNCT
gujaf-320	59	11	sokoto	sokoto	PROPN
gujaf-320	59	12	state	state	PROPN
gujaf-320	59	13	.	.	PUNCT
gujaf-320	60	1	prof	prof	PROPN
gujaf-320	60	2	.	.	PUNCT
gujaf-320	61	1	muhammad	muhammad	PROPN
gujaf-320	61	2	tanko	tanko	PROPN
gujaf-320	61	3	,	,	PUNCT
gujaf-320	61	4	kaduna	kaduna	PROPN
gujaf-320	61	5	state	state	PROPN
gujaf-320	61	6	university	university	PROPN
gujaf-320	61	7	,	,	PUNCT
gujaf-320	61	8	kaduna	kaduna	PROPN
gujaf-320	61	9	.	.	PROPN
gujaf-320	61	10	prof	prof	PROPN
gujaf-320	61	11	.	.	PUNCT
gujaf-320	61	12	bayero	bayero	PROPN
gujaf-320	62	1	a	a	DET
gujaf-320	62	2	m	m	NOUN
gujaf-320	62	3	sabir	sabir	NOUN
gujaf-320	62	4	,	,	PUNCT
gujaf-320	62	5	usmanu	usmanu	PROPN
gujaf-320	62	6	danfodiyo	danfodiyo	PROPN
gujaf-320	62	7	university	university	PROPN
gujaf-320	62	8	sokoto	sokoto	PROPN
gujaf-320	62	9	,	,	PUNCT
gujaf-320	62	10	sokoto	sokoto	PROPN
gujaf-320	62	11	state	state	PROPN
gujaf-320	62	12	.	.	PUNCT
gujaf-320	63	1	prof	prof	PROPN
gujaf-320	63	2	.	.	PUNCT
gujaf-320	64	1	aliyu	aliyu	PROPN
gujaf-320	64	2	sulaiman	sulaiman	PROPN
gujaf-320	64	3	kantudu	kantudu	PROPN
gujaf-320	64	4	,	,	PUNCT
gujaf-320	64	5	bayero	bayero	PROPN
gujaf-320	64	6	university	university	PROPN
gujaf-320	64	7	kano	kano	PROPN
gujaf-320	64	8	,	,	PUNCT
gujaf-320	64	9	kano	kano	PROPN
gujaf-320	64	10	state	state	PROPN
gujaf-320	64	11	.	.	PUNCT
gujaf-320	65	1	editorial	editorial	PROPN
gujaf-320	65	2	secretary	secretary	PROPN
gujaf-320	65	3	yazid	yazid	PROPN
gujaf-320	65	4	kabir	kabir	PROPN
gujaf-320	65	5	ibrahim	ibrahim	PROPN
gujaf-320	65	6	department	department	PROPN
gujaf-320	65	7	of	of	ADP
gujaf-320	65	8	accounting	accounting	NOUN
gujaf-320	65	9	and	and	CCONJ
gujaf-320	65	10	finance	finance	NOUN
gujaf-320	65	11	,	,	PUNCT
gujaf-320	65	12	federal	federal	ADJ
gujaf-320	65	13	university	university	NOUN
gujaf-320	65	14	gusau	gusau	PROPN
gujaf-320	65	15	,	,	PUNCT
gujaf-320	65	16	zamfara	zamfara	PROPN
gujaf-320	65	17	state	state	PROPN
gujaf-320	65	18	.	.	PUNCT
gujaf-320	66	1	gusau	gusau	PROPN
gujaf-320	66	2	journal	journal	PROPN
gujaf-320	66	3	of	of	ADP
gujaf-320	66	4	accounting	accounting	NOUN
gujaf-320	66	5	and	and	CCONJ
gujaf-320	66	6	finance	finance	NOUN
gujaf-320	66	7	,	,	PUNCT
gujaf-320	66	8	vol	vol	NOUN
gujaf-320	66	9	.	.	PROPN
gujaf-320	66	10	5	5	NUM
gujaf-320	66	11	,	,	PUNCT
gujaf-320	66	12	issue	issue	NOUN
gujaf-320	66	13	2	2	NUM
gujaf-320	66	14	,	,	PUNCT
gujaf-320	66	15	october	october	PROPN
gujaf-320	66	16	,	,	PUNCT
gujaf-320	66	17	2024	2024	NUM
gujaf-320	66	18	vi	vi	NOUN
gujaf-320	66	19	call	call	NOUN
gujaf-320	66	20	for	for	ADP
gujaf-320	66	21	papers	paper	NOUN
gujaf-320	66	22	the	the	DET
gujaf-320	66	23	editorial	editorial	ADJ
gujaf-320	66	24	board	board	NOUN
gujaf-320	66	25	of	of	ADP
gujaf-320	66	26	gusau	gusau	PROPN
gujaf-320	66	27	journal	journal	PROPN
gujaf-320	66	28	of	of	ADP
gujaf-320	66	29	accounting	accounting	NOUN
gujaf-320	66	30	and	and	CCONJ
gujaf-320	66	31	finance	finance	NOUN
gujaf-320	66	32	(	(	PUNCT
gujaf-320	66	33	gujaf	gujaf	NOUN
gujaf-320	66	34	)	)	PUNCT
gujaf-320	66	35	is	be	AUX
gujaf-320	66	36	hereby	hereby	ADV
gujaf-320	66	37	inviting	invite	VERB
gujaf-320	66	38	authors	author	NOUN
gujaf-320	66	39	to	to	PART
gujaf-320	66	40	submit	submit	VERB
gujaf-320	66	41	their	their	PRON
gujaf-320	66	42	unpublished	unpublished	ADJ
gujaf-320	66	43	manuscript	manuscript	NOUN
gujaf-320	66	44	for	for	ADP
gujaf-320	66	45	publication	publication	NOUN
gujaf-320	66	46	.	.	PUNCT
gujaf-320	67	1	the	the	DET
gujaf-320	67	2	journal	journal	NOUN
gujaf-320	67	3	is	be	AUX
gujaf-320	67	4	published	publish	VERB
gujaf-320	67	5	in	in	ADP
gujaf-320	67	6	two	two	NUM
gujaf-320	67	7	issues	issue	NOUN
gujaf-320	67	8	of	of	ADP
gujaf-320	67	9	april	april	PROPN
gujaf-320	67	10	and	and	CCONJ
gujaf-320	67	11	october	october	PROPN
gujaf-320	67	12	annually	annually	ADV
gujaf-320	67	13	.	.	PUNCT
gujaf-320	68	1	gujaf	gujaf	NOUN
gujaf-320	68	2	is	be	AUX
gujaf-320	68	3	a	a	DET
gujaf-320	68	4	double	double	ADJ
gujaf-320	68	5	-	-	PUNCT
gujaf-320	68	6	blind	blind	ADJ
gujaf-320	68	7	peer	peer	NOUN
gujaf-320	68	8	reviewed	review	VERB
gujaf-320	68	9	journal	journal	NOUN
gujaf-320	68	10	published	publish	VERB
gujaf-320	68	11	by	by	ADP
gujaf-320	68	12	the	the	DET
gujaf-320	68	13	department	department	NOUN
gujaf-320	68	14	of	of	ADP
gujaf-320	68	15	accounting	accounting	NOUN
gujaf-320	68	16	and	and	CCONJ
gujaf-320	68	17	finance	finance	NOUN
gujaf-320	68	18	,	,	PUNCT
gujaf-320	68	19	faculty	faculty	NOUN
gujaf-320	68	20	of	of	ADP
gujaf-320	68	21	management	management	NOUN
gujaf-320	68	22	and	and	CCONJ
gujaf-320	68	23	social	social	ADJ
gujaf-320	68	24	sciences	science	NOUN
gujaf-320	68	25	,	,	PUNCT
gujaf-320	68	26	federal	federal	ADJ
gujaf-320	68	27	university	university	NOUN
gujaf-320	68	28	gusau	gusau	NOUN
gujaf-320	68	29	,	,	PUNCT
gujaf-320	68	30	zamfara	zamfara	PROPN
gujaf-320	68	31	state	state	PROPN
gujaf-320	68	32	nigeria	nigeria	PROPN
gujaf-320	68	33	the	the	DET
gujaf-320	68	34	journal	journal	PROPN
gujaf-320	68	35	accepts	accept	VERB
gujaf-320	68	36	papers	paper	NOUN
gujaf-320	68	37	in	in	ADP
gujaf-320	68	38	all	all	DET
gujaf-320	68	39	areas	area	NOUN
gujaf-320	68	40	of	of	ADP
gujaf-320	68	41	accounting	accounting	NOUN
gujaf-320	68	42	and	and	CCONJ
gujaf-320	68	43	finance	finance	NOUN
gujaf-320	68	44	for	for	ADP
gujaf-320	68	45	publication	publication	NOUN
gujaf-320	68	46	which	which	PRON
gujaf-320	68	47	include	include	VERB
gujaf-320	68	48	:	:	PUNCT
gujaf-320	68	49	accounting	accounting	NOUN
gujaf-320	68	50	standards	standard	NOUN
gujaf-320	68	51	,	,	PUNCT
gujaf-320	68	52	accounting	account	VERB
gujaf-320	68	53	information	information	NOUN
gujaf-320	68	54	system	system	NOUN
gujaf-320	68	55	,	,	PUNCT
gujaf-320	68	56	financial	financial	ADJ
gujaf-320	68	57	reporting	reporting	NOUN
gujaf-320	68	58	,	,	PUNCT
gujaf-320	68	59	earnings	earning	NOUN
gujaf-320	68	60	management	management	NOUN
gujaf-320	68	61	,	,	PUNCT
gujaf-320	68	62	,	,	PUNCT
gujaf-320	68	63	auditing	auditing	NOUN
gujaf-320	68	64	and	and	CCONJ
gujaf-320	68	65	investigation	investigation	NOUN
gujaf-320	68	66	,	,	PUNCT
gujaf-320	68	67	auditing	auditing	NOUN
gujaf-320	68	68	and	and	CCONJ
gujaf-320	68	69	standards	standard	NOUN
gujaf-320	68	70	,	,	PUNCT
gujaf-320	68	71	public	public	ADJ
gujaf-320	68	72	sector	sector	NOUN
gujaf-320	68	73	accounting	accounting	NOUN
gujaf-320	68	74	and	and	CCONJ
gujaf-320	68	75	auditing	auditing	NOUN
gujaf-320	68	76	,	,	PUNCT
gujaf-320	68	77	taxation	taxation	NOUN
gujaf-320	68	78	and	and	CCONJ
gujaf-320	68	79	revenue	revenue	NOUN
gujaf-320	68	80	administration	administration	NOUN
gujaf-320	68	81	,	,	PUNCT
gujaf-320	68	82	corporate	corporate	ADJ
gujaf-320	68	83	governance	governance	NOUN
gujaf-320	68	84	issues	issue	NOUN
gujaf-320	68	85	,	,	PUNCT
gujaf-320	68	86	corporate	corporate	ADJ
gujaf-320	68	87	social	social	ADJ
gujaf-320	68	88	responsibility	responsibility	NOUN
gujaf-320	68	89	,	,	PUNCT
gujaf-320	68	90	sustainability	sustainability	NOUN
gujaf-320	68	91	and	and	CCONJ
gujaf-320	68	92	environmental	environmental	ADJ
gujaf-320	68	93	reporting	reporting	NOUN
gujaf-320	68	94	issue	issue	NOUN
gujaf-320	68	95	,	,	PUNCT
gujaf-320	68	96	information	information	NOUN
gujaf-320	68	97	and	and	CCONJ
gujaf-320	68	98	communication	communication	NOUN
gujaf-320	68	99	technology	technology	NOUN
gujaf-320	68	100	issues	issue	NOUN
gujaf-320	68	101	,	,	PUNCT
gujaf-320	68	102	bankruptcy	bankruptcy	NOUN
gujaf-320	68	103	prediction	prediction	NOUN
gujaf-320	68	104	,	,	PUNCT
gujaf-320	68	105	corporate	corporate	ADJ
gujaf-320	68	106	finance	finance	NOUN
gujaf-320	68	107	,	,	PUNCT
gujaf-320	68	108	personal	personal	ADJ
gujaf-320	68	109	finance	finance	NOUN
gujaf-320	68	110	,	,	PUNCT
gujaf-320	68	111	merger	merger	NOUN
gujaf-320	68	112	and	and	CCONJ
gujaf-320	68	113	acquisitions	acquisition	NOUN
gujaf-320	68	114	,	,	PUNCT
gujaf-320	68	115	capital	capital	NOUN
gujaf-320	68	116	structure	structure	NOUN
gujaf-320	68	117	,	,	PUNCT
gujaf-320	68	118	working	work	VERB
gujaf-320	68	119	capital	capital	NOUN
gujaf-320	68	120	management	management	NOUN
gujaf-320	68	121	,	,	PUNCT
gujaf-320	68	122	enterprises	enterprise	NOUN
gujaf-320	68	123	risk	risk	NOUN
gujaf-320	68	124	management	management	NOUN
gujaf-320	68	125	,	,	PUNCT
gujaf-320	68	126	entrepreneurship	entrepreneurship	NOUN
gujaf-320	68	127	,	,	PUNCT
gujaf-320	68	128	international	international	ADJ
gujaf-320	68	129	business	business	NOUN
gujaf-320	68	130	accounting	accounting	NOUN
gujaf-320	68	131	and	and	CCONJ
gujaf-320	68	132	finance	finance	NOUN
gujaf-320	68	133	,	,	PUNCT
gujaf-320	68	134	banking	banking	NOUN
gujaf-320	68	135	crises	crisis	NOUN
gujaf-320	68	136	,	,	PUNCT
gujaf-320	68	137	bank	bank	NOUN
gujaf-320	68	138	’s	’s	PART
gujaf-320	68	139	profitability	profitability	NOUN
gujaf-320	68	140	,	,	PUNCT
gujaf-320	68	141	risk	risk	NOUN
gujaf-320	68	142	and	and	CCONJ
gujaf-320	68	143	insurance	insurance	NOUN
gujaf-320	68	144	issue	issue	NOUN
gujaf-320	68	145	,	,	PUNCT
gujaf-320	68	146	islamic	islamic	ADJ
gujaf-320	68	147	finance	finance	NOUN
gujaf-320	68	148	,	,	PUNCT
gujaf-320	68	149	conventional	conventional	ADJ
gujaf-320	68	150	and	and	CCONJ
gujaf-320	68	151	islamic	islamic	ADJ
gujaf-320	68	152	banks	bank	NOUN
gujaf-320	68	153	and	and	CCONJ
gujaf-320	68	154	so	so	ADV
gujaf-320	68	155	forth	forth	ADV
gujaf-320	68	156	.	.	PUNCT
gujaf-320	69	1	guidelines	guideline	NOUN
gujaf-320	69	2	for	for	ADP
gujaf-320	69	3	submission	submission	NOUN
gujaf-320	69	4	and	and	CCONJ
gujaf-320	69	5	manuscript	manuscript	NOUN
gujaf-320	69	6	format	format	VERB
gujaf-320	69	7	the	the	DET
gujaf-320	69	8	submission	submission	NOUN
gujaf-320	69	9	language	language	NOUN
gujaf-320	69	10	is	be	AUX
gujaf-320	69	11	english	english	PROPN
gujaf-320	69	12	and	and	CCONJ
gujaf-320	69	13	must	must	AUX
gujaf-320	69	14	be	be	AUX
gujaf-320	69	15	a	a	DET
gujaf-320	69	16	well	well	ADV
gujaf-320	69	17	-	-	PUNCT
gujaf-320	69	18	researched	research	VERB
gujaf-320	69	19	original	original	ADJ
gujaf-320	69	20	manuscript	manuscript	NOUN
gujaf-320	69	21	that	that	PRON
gujaf-320	69	22	has	have	AUX
gujaf-320	69	23	not	not	PART
gujaf-320	69	24	previously	previously	ADV
gujaf-320	69	25	been	be	AUX
gujaf-320	69	26	submitted	submit	VERB
gujaf-320	69	27	elsewhere	elsewhere	ADV
gujaf-320	69	28	for	for	ADP
gujaf-320	69	29	publication	publication	NOUN
gujaf-320	69	30	.	.	PUNCT
gujaf-320	70	1	the	the	DET
gujaf-320	70	2	paper	paper	NOUN
gujaf-320	70	3	should	should	AUX
gujaf-320	70	4	not	not	PART
gujaf-320	70	5	exceed	exceed	VERB
gujaf-320	70	6	more	more	ADJ
gujaf-320	70	7	than	than	ADP
gujaf-320	70	8	15	15	NUM
gujaf-320	70	9	pages	page	NOUN
gujaf-320	70	10	on	on	ADP
gujaf-320	70	11	a4	a4	NOUN
gujaf-320	70	12	type	type	NOUN
gujaf-320	70	13	paper	paper	NOUN
gujaf-320	70	14	in	in	ADP
gujaf-320	70	15	ms	ms	ADJ
gujaf-320	70	16	-	-	PUNCT
gujaf-320	70	17	word	word	NOUN
gujaf-320	70	18	format	format	NOUN
gujaf-320	70	19	,	,	PUNCT
gujaf-320	70	20	1.5	1.5	NUM
gujaf-320	70	21	-	-	PUNCT
gujaf-320	70	22	line	line	NOUN
gujaf-320	70	23	spacing	spacing	NOUN
gujaf-320	70	24	,	,	PUNCT
gujaf-320	70	25	12	12	NUM
gujaf-320	70	26	font	font	NOUN
gujaf-320	70	27	size	size	NOUN
gujaf-320	70	28	in	in	ADP
gujaf-320	70	29	times	time	NOUN
gujaf-320	70	30	new	new	ADJ
gujaf-320	70	31	roman	roman	NOUN
gujaf-320	70	32	.	.	PUNCT
gujaf-320	71	1	manuscript	manuscript	NOUN
gujaf-320	71	2	should	should	AUX
gujaf-320	71	3	be	be	AUX
gujaf-320	71	4	tested	test	VERB
gujaf-320	71	5	for	for	ADP
gujaf-320	71	6	plagiarism	plagiarism	NOUN
gujaf-320	71	7	before	before	ADP
gujaf-320	71	8	submission	submission	NOUN
gujaf-320	71	9	,	,	PUNCT
gujaf-320	71	10	as	as	SCONJ
gujaf-320	71	11	the	the	DET
gujaf-320	71	12	maximum	maximum	ADJ
gujaf-320	71	13	similarity	similarity	NOUN
gujaf-320	71	14	index	index	NOUN
gujaf-320	71	15	acceptable	acceptable	ADJ
gujaf-320	71	16	by	by	ADP
gujaf-320	71	17	gujaf	gujaf	NOUN
gujaf-320	71	18	is	be	AUX
gujaf-320	71	19	25	25	NUM
gujaf-320	71	20	percent	percent	NOUN
gujaf-320	71	21	.	.	PUNCT
gujaf-320	72	1	furthermore	furthermore	ADV
gujaf-320	72	2	,	,	PUNCT
gujaf-320	72	3	the	the	DET
gujaf-320	72	4	length	length	NOUN
gujaf-320	72	5	of	of	ADP
gujaf-320	72	6	a	a	DET
gujaf-320	72	7	complete	complete	ADJ
gujaf-320	72	8	article	article	NOUN
gujaf-320	72	9	should	should	AUX
gujaf-320	72	10	not	not	PART
gujaf-320	72	11	exceed	exceed	VERB
gujaf-320	72	12	5000	5000	NUM
gujaf-320	72	13	words	word	NOUN
gujaf-320	72	14	including	include	VERB
gujaf-320	72	15	an	an	DET
gujaf-320	72	16	abstract	abstract	NOUN
gujaf-320	72	17	of	of	ADP
gujaf-320	72	18	not	not	PART
gujaf-320	72	19	more	more	ADJ
gujaf-320	72	20	than	than	ADP
gujaf-320	72	21	250	250	NUM
gujaf-320	72	22	words	word	NOUN
gujaf-320	72	23	with	with	ADP
gujaf-320	72	24	a	a	DET
gujaf-320	72	25	minimum	minimum	NOUN
gujaf-320	72	26	of	of	ADP
gujaf-320	72	27	four	four	NUM
gujaf-320	72	28	key	key	ADJ
gujaf-320	72	29	words	word	NOUN
gujaf-320	72	30	immediately	immediately	ADV
gujaf-320	72	31	after	after	ADP
gujaf-320	72	32	the	the	DET
gujaf-320	72	33	abstract	abstract	NOUN
gujaf-320	72	34	.	.	PUNCT
gujaf-320	73	1	all	all	DET
gujaf-320	73	2	references	reference	NOUN
gujaf-320	73	3	including	include	VERB
gujaf-320	73	4	in	in	ADP
gujaf-320	73	5	text	text	NOUN
gujaf-320	73	6	citation	citation	NOUN
gujaf-320	73	7	and	and	CCONJ
gujaf-320	73	8	reference	reference	NOUN
gujaf-320	73	9	list	list	NOUN
gujaf-320	73	10	,	,	PUNCT
gujaf-320	73	11	tables	table	NOUN
gujaf-320	73	12	and	and	CCONJ
gujaf-320	73	13	figures	figure	NOUN
gujaf-320	73	14	should	should	AUX
gujaf-320	73	15	be	be	AUX
gujaf-320	73	16	in	in	ADP
gujaf-320	73	17	line	line	NOUN
gujaf-320	73	18	with	with	ADP
gujaf-320	73	19	apa	apa	PROPN
gujaf-320	73	20	7th	7th	PROPN
gujaf-320	73	21	edition	edition	NOUN
gujaf-320	73	22	publication	publication	NOUN
gujaf-320	73	23	manual	manual	NOUN
gujaf-320	73	24	.	.	PUNCT
gujaf-320	74	1	finally	finally	ADV
gujaf-320	74	2	,	,	PUNCT
gujaf-320	74	3	manuscript	manuscript	NOUN
gujaf-320	74	4	should	should	AUX
gujaf-320	74	5	be	be	AUX
gujaf-320	74	6	send	send	VERB
gujaf-320	74	7	to	to	ADP
gujaf-320	74	8	our	our	PRON
gujaf-320	74	9	email	email	NOUN
gujaf-320	74	10	address	address	NOUN
gujaf-320	74	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-320	74	12	and	and	CCONJ
gujaf-320	74	13	a	a	DET
gujaf-320	74	14	copy	copy	NOUN
gujaf-320	74	15	to	to	ADP
gujaf-320	74	16	our	our	PRON
gujaf-320	74	17	website	website	NOUN
gujaf-320	74	18	on	on	ADP
gujaf-320	74	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-320	74	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-320	74	21	gusau	gusau	ADJ
gujaf-320	74	22	journal	journal	NOUN
gujaf-320	74	23	of	of	ADP
gujaf-320	74	24	accounting	accounting	NOUN
gujaf-320	74	25	and	and	CCONJ
gujaf-320	74	26	finance	finance	NOUN
gujaf-320	74	27	,	,	PUNCT
gujaf-320	74	28	vol	vol	NOUN
gujaf-320	74	29	.	.	PROPN
gujaf-320	74	30	5	5	NUM
gujaf-320	74	31	,	,	PUNCT
gujaf-320	74	32	issue	issue	NOUN
gujaf-320	74	33	2	2	NUM
gujaf-320	74	34	,	,	PUNCT
gujaf-320	74	35	october	october	PROPN
gujaf-320	74	36	,	,	PUNCT
gujaf-320	74	37	2024	2024	NUM
gujaf-320	74	38	vii	vii	PROPN
gujaf-320	74	39	publication	publication	NOUN
gujaf-320	74	40	procedure	procedure	NOUN
gujaf-320	74	41	after	after	ADP
gujaf-320	74	42	receiving	receive	VERB
gujaf-320	74	43	a	a	DET
gujaf-320	74	44	manuscript	manuscript	NOUN
gujaf-320	74	45	that	that	PRON
gujaf-320	74	46	is	be	AUX
gujaf-320	74	47	within	within	ADP
gujaf-320	74	48	the	the	DET
gujaf-320	74	49	similarity	similarity	NOUN
gujaf-320	74	50	index	index	NOUN
gujaf-320	74	51	threshold	threshold	NOUN
gujaf-320	74	52	,	,	PUNCT
gujaf-320	74	53	a	a	DET
gujaf-320	74	54	confirmation	confirmation	NOUN
gujaf-320	74	55	email	email	NOUN
gujaf-320	74	56	will	will	AUX
gujaf-320	74	57	be	be	AUX
gujaf-320	74	58	send	send	VERB
gujaf-320	74	59	together	together	ADV
gujaf-320	74	60	with	with	ADP
gujaf-320	74	61	a	a	DET
gujaf-320	74	62	request	request	NOUN
gujaf-320	74	63	to	to	PART
gujaf-320	74	64	pay	pay	VERB
gujaf-320	74	65	a	a	DET
gujaf-320	74	66	review	review	NOUN
gujaf-320	74	67	proceeding	proceeding	NOUN
gujaf-320	74	68	fee	fee	NOUN
gujaf-320	74	69	.	.	PUNCT
gujaf-320	75	1	at	at	ADP
gujaf-320	75	2	this	this	DET
gujaf-320	75	3	point	point	NOUN
gujaf-320	75	4	,	,	PUNCT
gujaf-320	75	5	the	the	DET
gujaf-320	75	6	editorial	editorial	ADJ
gujaf-320	75	7	board	board	NOUN
gujaf-320	75	8	will	will	AUX
gujaf-320	75	9	take	take	VERB
gujaf-320	75	10	a	a	DET
gujaf-320	75	11	decision	decision	NOUN
gujaf-320	75	12	on	on	ADP
gujaf-320	75	13	accepting	accept	VERB
gujaf-320	75	14	,	,	PUNCT
gujaf-320	75	15	rejecting	reject	VERB
gujaf-320	75	16	or	or	CCONJ
gujaf-320	75	17	making	make	VERB
gujaf-320	75	18	a	a	DET
gujaf-320	75	19	resubmission	resubmission	NOUN
gujaf-320	75	20	of	of	ADP
gujaf-320	75	21	the	the	DET
gujaf-320	75	22	manuscript	manuscript	NOUN
gujaf-320	75	23	based	base	VERB
gujaf-320	75	24	on	on	ADP
gujaf-320	75	25	the	the	DET
gujaf-320	75	26	outcome	outcome	NOUN
gujaf-320	75	27	of	of	ADP
gujaf-320	75	28	the	the	DET
gujaf-320	75	29	double	double	ADJ
gujaf-320	75	30	-	-	PUNCT
gujaf-320	75	31	blind	blind	ADJ
gujaf-320	75	32	peer	peer	NOUN
gujaf-320	75	33	review	review	NOUN
gujaf-320	75	34	.	.	PUNCT
gujaf-320	76	1	those	those	DET
gujaf-320	76	2	authors	author	NOUN
gujaf-320	76	3	whose	whose	DET
gujaf-320	76	4	manuscript	manuscript	NOUN
gujaf-320	76	5	were	be	AUX
gujaf-320	76	6	accepted	accept	VERB
gujaf-320	76	7	for	for	ADP
gujaf-320	76	8	publication	publication	NOUN
gujaf-320	76	9	will	will	AUX
gujaf-320	76	10	be	be	AUX
gujaf-320	76	11	asked	ask	VERB
gujaf-320	76	12	to	to	PART
gujaf-320	76	13	pay	pay	VERB
gujaf-320	76	14	a	a	DET
gujaf-320	76	15	publication	publication	NOUN
gujaf-320	76	16	fee	fee	NOUN
gujaf-320	76	17	,	,	PUNCT
gujaf-320	76	18	after	after	ADP
gujaf-320	76	19	effecting	effect	VERB
gujaf-320	76	20	all	all	DET
gujaf-320	76	21	suggested	suggest	VERB
gujaf-320	76	22	corrections	correction	NOUN
gujaf-320	76	23	and	and	CCONJ
gujaf-320	76	24	changes	change	NOUN
gujaf-320	76	25	made	make	VERB
gujaf-320	76	26	on	on	ADP
gujaf-320	76	27	the	the	DET
gujaf-320	76	28	manuscript	manuscript	NOUN
gujaf-320	76	29	.	.	PUNCT
gujaf-320	77	1	all	all	DET
gujaf-320	77	2	corrected	correct	VERB
gujaf-320	77	3	papers	paper	NOUN
gujaf-320	77	4	returned	return	VERB
gujaf-320	77	5	within	within	ADP
gujaf-320	77	6	the	the	DET
gujaf-320	77	7	specified	specify	VERB
gujaf-320	77	8	time	time	NOUN
gujaf-320	77	9	frame	frame	NOUN
gujaf-320	77	10	will	will	AUX
gujaf-320	77	11	be	be	AUX
gujaf-320	77	12	published	publish	VERB
gujaf-320	77	13	in	in	ADP
gujaf-320	77	14	that	that	DET
gujaf-320	77	15	issue	issue	NOUN
gujaf-320	77	16	.	.	PUNCT
gujaf-320	78	1	payment	payment	NOUN
gujaf-320	78	2	details	detail	NOUN
gujaf-320	78	3	bank	bank	NOUN
gujaf-320	78	4	:	:	PUNCT
gujaf-320	78	5	fcmb	fcmb	PROPN
gujaf-320	78	6	account	account	PROPN
gujaf-320	78	7	number	number	NOUN
gujaf-320	78	8	:	:	PUNCT
gujaf-320	78	9	7278465011	7278465011	NUM
gujaf-320	78	10	account	account	NOUN
gujaf-320	78	11	name	name	NOUN
gujaf-320	78	12	:	:	PUNCT
gujaf-320	78	13	gusau	gusau	PROPN
gujaf-320	78	14	journal	journal	NOUN
gujaf-320	78	15	of	of	ADP
gujaf-320	78	16	accounting	accounting	NOUN
gujaf-320	78	17	and	and	CCONJ
gujaf-320	78	18	finance	finance	NOUN
gujaf-320	78	19	for	for	ADP
gujaf-320	78	20	inquiry	inquiry	NOUN
gujaf-320	78	21	,	,	PUNCT
gujaf-320	78	22	contact	contact	PROPN
gujaf-320	78	23	dr	dr	PROPN
gujaf-320	78	24	.	.	PROPN
gujaf-320	78	25	a.u	a.u	PROPN
gujaf-320	78	26	.	.	PROPN
gujaf-320	78	27	farouk	farouk	PROPN
gujaf-320	78	28	department	department	PROPN
gujaf-320	78	29	of	of	ADP
gujaf-320	78	30	accounting	accounting	NOUN
gujaf-320	78	31	and	and	CCONJ
gujaf-320	78	32	finance	finance	NOUN
gujaf-320	78	33	,	,	PUNCT
gujaf-320	78	34	federal	federal	ADJ
gujaf-320	78	35	university	university	NOUN
gujaf-320	78	36	gusau	gusau	PROPN
gujaf-320	78	37	,	,	PUNCT
gujaf-320	78	38	zamfara	zamfara	PROPN
gujaf-320	78	39	state	state	PROPN
gujaf-320	78	40	.	.	PUNCT
gujaf-320	79	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-320	80	1	+2348069393824	+2348069393824	PRON
gujaf-320	80	2	for	for	ADP
gujaf-320	80	3	more	more	ADJ
gujaf-320	80	4	information	information	NOUN
gujaf-320	80	5	,	,	PUNCT
gujaf-320	80	6	contact	contact	VERB
gujaf-320	80	7	the	the	DET
gujaf-320	80	8	editor	editor	NOUN
gujaf-320	80	9	-	-	PUNCT
gujaf-320	80	10	in	in	ADP
gujaf-320	80	11	-	-	PUNCT
gujaf-320	80	12	chief	chief	NOUN
gujaf-320	80	13	on	on	ADP
gujaf-320	80	14	+2348067766435	+2348067766435	NUM
gujaf-320	80	15	the	the	DET
gujaf-320	80	16	associate	associate	ADJ
gujaf-320	80	17	editor	editor	NOUN
gujaf-320	80	18	on	on	ADP
gujaf-320	80	19	+2348036057525	+2348036057525	NUM
gujaf-320	80	20	or	or	CCONJ
gujaf-320	80	21	visit	visit	VERB
gujaf-320	80	22	our	our	PRON
gujaf-320	80	23	website	website	NOUN
gujaf-320	80	24	on	on	ADP
gujaf-320	80	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-320	80	26	or	or	CCONJ
gujaf-320	80	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-320	80	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-320	80	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-320	80	30	gusau	gusau	ADJ
gujaf-320	80	31	journal	journal	NOUN
gujaf-320	80	32	of	of	ADP
gujaf-320	80	33	accounting	accounting	NOUN
gujaf-320	80	34	and	and	CCONJ
gujaf-320	80	35	finance	finance	NOUN
gujaf-320	80	36	,	,	PUNCT
gujaf-320	80	37	vol	vol	NOUN
gujaf-320	80	38	.	.	PROPN
gujaf-320	80	39	5	5	NUM
gujaf-320	80	40	,	,	PUNCT
gujaf-320	80	41	issue	issue	NOUN
gujaf-320	80	42	2	2	NUM
gujaf-320	80	43	,	,	PUNCT
gujaf-320	80	44	october	october	PROPN
gujaf-320	80	45	,	,	PUNCT
gujaf-320	80	46	2024	2024	NUM
gujaf-320	80	47	viii	viii	NOUN
gujaf-320	80	48	table	table	NOUN
gujaf-320	80	49	of	of	ADP
gujaf-320	80	50	contents	content	NOUN
gujaf-320	80	51	the	the	DET
gujaf-320	80	52	impact	impact	NOUN
gujaf-320	80	53	of	of	ADP
gujaf-320	80	54	gender	gender	NOUN
gujaf-320	80	55	diversity	diversity	NOUN
gujaf-320	80	56	on	on	ADP
gujaf-320	80	57	earnings	earning	NOUN
gujaf-320	80	58	quality	quality	NOUN
gujaf-320	80	59	of	of	ADP
gujaf-320	80	60	listed	list	VERB
gujaf-320	80	61	financial	financial	ADJ
gujaf-320	80	62	services	service	NOUN
gujaf-320	80	63	firms	firm	NOUN
gujaf-320	80	64	in	in	ADP
gujaf-320	80	65	nigeria	nigeria	PROPN
gujaf-320	80	66	:	:	PUNCT
gujaf-320	80	67	analysis	analysis	NOUN
gujaf-320	80	68	of	of	ADP
gujaf-320	80	69	two	two	NUM
gujaf-320	80	70	-	-	PUNCT
gujaf-320	80	71	stage	stage	NOUN
gujaf-320	80	72	least	least	ADJ
gujaf-320	80	73	squares	square	NOUN
gujaf-320	80	74	joseph	joseph	PROPN
gujaf-320	80	75	olorunfemi	olorunfemi	PROPN
gujaf-320	80	76	akande	akande	PROPN
gujaf-320	80	77	,	,	PUNCT
gujaf-320	80	78	phd	phd	NOUN
gujaf-320	80	79	…	…	PUNCT
gujaf-320	80	80	…	…	PUNCT
gujaf-320	80	81	…	…	PUNCT
gujaf-320	80	82	…	…	PUNCT
gujaf-320	80	83	…	…	PUNCT
gujaf-320	80	84	…	…	PUNCT
gujaf-320	80	85	…	…	PUNCT
gujaf-320	80	86	…	…	PUNCT
gujaf-320	80	87	…	…	PUNCT
gujaf-320	80	88	…	…	PUNCT
gujaf-320	80	89	…	…	PUNCT
gujaf-320	80	90	…	…	PUNCT
gujaf-320	80	91	…	…	PUNCT
gujaf-320	80	92	…	…	PUNCT
gujaf-320	80	93	…	…	PUNCT
gujaf-320	80	94	…	…	PUNCT
gujaf-320	80	95	…	…	PUNCT
gujaf-320	80	96	…	…	PUNCT
gujaf-320	80	97	…	…	PUNCT
gujaf-320	80	98	…	…	PUNCT
gujaf-320	80	99	…	…	PUNCT
gujaf-320	80	100	..	..	SYM
gujaf-320	80	101	1	1	NUM
gujaf-320	80	102	-	-	SYM
gujaf-320	80	103	18	18	NUM
gujaf-320	80	104	the	the	DET
gujaf-320	80	105	impact	impact	NOUN
gujaf-320	80	106	of	of	ADP
gujaf-320	80	107	audit	audit	NOUN
gujaf-320	80	108	quality	quality	NOUN
gujaf-320	80	109	on	on	ADP
gujaf-320	80	110	firm	firm	NOUN
gujaf-320	80	111	’s	’s	PART
gujaf-320	80	112	performance	performance	NOUN
gujaf-320	80	113	of	of	ADP
gujaf-320	80	114	listed	list	VERB
gujaf-320	80	115	consumer	consumer	NOUN
gujaf-320	80	116	goods	good	NOUN
gujaf-320	80	117	firms	firm	NOUN
gujaf-320	80	118	in	in	ADP
gujaf-320	80	119	nigeria	nigeria	PROPN
gujaf-320	80	120	fatima	fatima	PROPN
gujaf-320	80	121	shehu	shehu	PROPN
gujaf-320	80	122	giwa	giwa	PROPN
gujaf-320	80	123	,	,	PUNCT
gujaf-320	80	124	prof	prof	PROPN
gujaf-320	80	125	.	.	PUNCT
gujaf-320	81	1	benjamin	benjamin	PROPN
gujaf-320	81	2	kumai	kumai	PROPN
gujaf-320	81	3	gugong	gugong	PROPN
gujaf-320	81	4	,	,	PUNCT
gujaf-320	81	5	gloria	gloria	PROPN
gujaf-320	81	6	pam	pam	PROPN
gujaf-320	81	7	dachomo	dachomo	PROPN
gujaf-320	81	8	…	…	X
gujaf-320	81	9	…	…	PUNCT
gujaf-320	81	10	…	…	PUNCT
gujaf-320	81	11	…	…	PUNCT
gujaf-320	81	12	...	...	PUNCT
gujaf-320	81	13	19	19	NUM
gujaf-320	81	14	-	-	SYM
gujaf-320	81	15	33	33	NUM
gujaf-320	81	16	women	woman	NOUN
gujaf-320	81	17	in	in	ADP
gujaf-320	81	18	top	top	ADJ
gujaf-320	81	19	echelon	echelon	NOUN
gujaf-320	81	20	positions	position	NOUN
gujaf-320	81	21	and	and	CCONJ
gujaf-320	81	22	their	their	PRON
gujaf-320	81	23	effects	effect	NOUN
gujaf-320	81	24	on	on	ADP
gujaf-320	81	25	carbon	carbon	NOUN
gujaf-320	81	26	emission	emission	NOUN
gujaf-320	81	27	disclosure	disclosure	NOUN
gujaf-320	81	28	:	:	PUNCT
gujaf-320	81	29	evidence	evidence	NOUN
gujaf-320	81	30	from	from	ADP
gujaf-320	81	31	an	an	DET
gujaf-320	81	32	emerging	emerge	VERB
gujaf-320	81	33	nation	nation	NOUN
gujaf-320	81	34	.	.	PUNCT
gujaf-320	81	35	saheed	sahee	VERB
gujaf-320	81	36	olanrewaju	olanrewaju	ADJ
gujaf-320	81	37	issa	issa	ADJ
gujaf-320	81	38	,	,	PUNCT
gujaf-320	81	39	abdulkadri	abdulkadri	PROPN
gujaf-320	81	40	toyin	toyin	NOUN
gujaf-320	81	41	alabi	alabi	NOUN
gujaf-320	81	42	,	,	PUNCT
gujaf-320	81	43	abdulbaki	abdulbaki	VERB
gujaf-320	81	44	teniola	teniola	PROPN
gujaf-320	81	45	ubandawaki	ubandawaki	PROPN
gujaf-320	81	46	…	…	NUM
gujaf-320	81	47	....	....	SYM
gujaf-320	81	48	34	34	NUM
gujaf-320	81	49	-	-	SYM
gujaf-320	81	50	47	47	NUM
gujaf-320	81	51	ceo	ceo	NOUN
gujaf-320	81	52	characteristics	characteristic	NOUN
gujaf-320	81	53	and	and	CCONJ
gujaf-320	81	54	financial	financial	ADJ
gujaf-320	81	55	performance	performance	NOUN
gujaf-320	81	56	of	of	ADP
gujaf-320	81	57	listed	list	VERB
gujaf-320	81	58	dmbs	dmb	NOUN
gujaf-320	81	59	in	in	ADP
gujaf-320	81	60	nigeria	nigeria	PROPN
gujaf-320	81	61	florence	florence	PROPN
gujaf-320	81	62	bosede	bosede	PROPN
gujaf-320	81	63	ajagbonna	ajagbonna	NOUN
gujaf-320	81	64	,	,	PUNCT
gujaf-320	81	65	benjamin	benjamin	PROPN
gujaf-320	81	66	kumai	kumai	PROPN
gujaf-320	81	67	gugong	gugong	PROPN
gujaf-320	81	68	,	,	PUNCT
gujaf-320	81	69	augustine	augustine	PROPN
gujaf-320	81	70	ayuba	ayuba	PROPN
gujaf-320	81	71	,	,	PUNCT
gujaf-320	81	72	idris	idris	PROPN
gujaf-320	81	73	mohammed	mohammed	PROPN
gujaf-320	81	74	,	,	PUNCT
gujaf-320	81	75	isuwa	isuwa	PROPN
gujaf-320	81	76	dauda	dauda	NOUN
gujaf-320	81	77	…	…	SYM
gujaf-320	81	78	…	…	PUNCT
gujaf-320	81	79	…	…	PUNCT
gujaf-320	81	80	…	…	PUNCT
gujaf-320	81	81	…	…	PUNCT
gujaf-320	81	82	…	…	PUNCT
gujaf-320	81	83	…	…	PUNCT
gujaf-320	81	84	…	…	PUNCT
gujaf-320	81	85	…	…	PUNCT
gujaf-320	81	86	…	…	PUNCT
gujaf-320	81	87	…	…	PUNCT
gujaf-320	81	88	…	…	PUNCT
gujaf-320	81	89	…	…	PUNCT
gujaf-320	81	90	…	…	PUNCT
gujaf-320	81	91	…	…	PUNCT
gujaf-320	81	92	…	…	PUNCT
gujaf-320	81	93	…	…	PUNCT
gujaf-320	81	94	…	…	PUNCT
gujaf-320	81	95	…	…	PUNCT
gujaf-320	81	96	…	…	PUNCT
gujaf-320	81	97	…	…	PUNCT
gujaf-320	81	98	…	…	PUNCT
gujaf-320	81	99	…	…	PUNCT
gujaf-320	81	100	…	…	PUNCT
gujaf-320	81	101	…	…	PUNCT
gujaf-320	81	102	…	…	PUNCT
gujaf-320	81	103	…	…	PUNCT
gujaf-320	81	104	…	…	PUNCT
gujaf-320	81	105	…	…	PUNCT
gujaf-320	81	106	…	…	SYM
gujaf-320	81	107	.48	.48	NUM
gujaf-320	81	108	-	-	SYM
gujaf-320	81	109	69	69	NUM
gujaf-320	81	110	post	post	NOUN
gujaf-320	81	111	covid-19	covid-19	PROPN
gujaf-320	81	112	pandemic	pandemic	ADJ
gujaf-320	81	113	:	:	PUNCT
gujaf-320	81	114	comparative	comparative	ADJ
gujaf-320	81	115	study	study	NOUN
gujaf-320	81	116	in	in	ADP
gujaf-320	81	117	the	the	DET
gujaf-320	81	118	value	value	NOUN
gujaf-320	81	119	relevance	relevance	NOUN
gujaf-320	81	120	of	of	ADP
gujaf-320	81	121	accounting	accounting	NOUN
gujaf-320	81	122	information	information	NOUN
gujaf-320	81	123	between	between	ADP
gujaf-320	81	124	listed	list	VERB
gujaf-320	81	125	manufacturing	manufacturing	NOUN
gujaf-320	81	126	firms	firm	NOUN
gujaf-320	81	127	and	and	CCONJ
gujaf-320	81	128	listed	list	VERB
gujaf-320	81	129	service	service	NOUN
gujaf-320	81	130	firms	firm	NOUN
gujaf-320	81	131	in	in	ADP
gujaf-320	81	132	nigeria	nigeria	PROPN
gujaf-320	81	133	abbas	abbas	PROPN
gujaf-320	81	134	,	,	PUNCT
gujaf-320	81	135	abdulrahman	abdulrahman	NOUN
gujaf-320	81	136	ngadi	ngadi	PROPN
gujaf-320	81	137	,	,	PUNCT
gujaf-320	81	138	abubakar	abubakar	PROPN
gujaf-320	81	139	,	,	PUNCT
gujaf-320	81	140	aliyu	aliyu	PROPN
gujaf-320	81	141	,	,	PUNCT
gujaf-320	81	142	abdu	abdu	PROPN
gujaf-320	81	143	,	,	PUNCT
gujaf-320	81	144	abubakar	abubakar	PROPN
gujaf-320	81	145	…	…	SYM
gujaf-320	81	146	…	…	PUNCT
gujaf-320	81	147	…	…	PUNCT
gujaf-320	81	148	…	…	PUNCT
gujaf-320	81	149	…	…	PUNCT
gujaf-320	81	150	…	…	PUNCT
gujaf-320	81	151	…	…	PUNCT
gujaf-320	81	152	…	…	PUNCT
gujaf-320	81	153	…	…	PUNCT
gujaf-320	81	154	…	…	PUNCT
gujaf-320	81	155	…	…	PUNCT
gujaf-320	81	156	…	…	SYM
gujaf-320	81	157	.70	.70	NUM
gujaf-320	81	158	-	-	SYM
gujaf-320	81	159	87	87	NUM
gujaf-320	81	160	environmental	environmental	ADJ
gujaf-320	81	161	and	and	CCONJ
gujaf-320	81	162	social	social	ADJ
gujaf-320	81	163	information	information	NOUN
gujaf-320	81	164	disclosure	disclosure	NOUN
gujaf-320	81	165	quality	quality	NOUN
gujaf-320	81	166	and	and	CCONJ
gujaf-320	81	167	financial	financial	ADJ
gujaf-320	81	168	performance	performance	NOUN
gujaf-320	81	169	of	of	ADP
gujaf-320	81	170	listed	list	VERB
gujaf-320	81	171	manufacturing	manufacturing	NOUN
gujaf-320	81	172	companies	company	NOUN
gujaf-320	81	173	in	in	ADP
gujaf-320	81	174	nigeria	nigeria	PROPN
gujaf-320	81	175	.	.	PUNCT
gujaf-320	81	176	:	:	PUNCT
gujaf-320	82	1	saka	saka	PROPN
gujaf-320	82	2	tunde	tunde	PROPN
gujaf-320	82	3	abdulsalam	abdulsalam	PROPN
gujaf-320	82	4	,	,	PUNCT
gujaf-320	82	5	ph.d	ph.d	PROPN
gujaf-320	82	6	…	…	SYM
gujaf-320	82	7	…	…	PUNCT
gujaf-320	82	8	…	…	PUNCT
gujaf-320	82	9	…	…	PUNCT
gujaf-320	82	10	…	…	PUNCT
gujaf-320	82	11	…	…	PUNCT
gujaf-320	82	12	...	...	PUNCT
gujaf-320	82	13	88	88	NUM
gujaf-320	82	14	-	-	SYM
gujaf-320	82	15	108	108	NUM
gujaf-320	82	16	the	the	DET
gujaf-320	82	17	impact	impact	NOUN
gujaf-320	82	18	of	of	ADP
gujaf-320	82	19	corporate	corporate	ADJ
gujaf-320	82	20	social	social	ADJ
gujaf-320	82	21	responsibility	responsibility	NOUN
gujaf-320	82	22	on	on	ADP
gujaf-320	82	23	bank	bank	NOUN
gujaf-320	82	24	performance	performance	NOUN
gujaf-320	82	25	in	in	ADP
gujaf-320	82	26	nigeria	nigeria	PROPN
gujaf-320	82	27	ibrahim	ibrahim	PROPN
gujaf-320	82	28	yinka	yinka	PROPN
gujaf-320	82	29	agbeyinka	agbeyinka	PROPN
gujaf-320	82	30	…	…	X
gujaf-320	82	31	…	…	PUNCT
gujaf-320	82	32	…	…	PUNCT
gujaf-320	82	33	…	…	PUNCT
gujaf-320	82	34	…	…	PUNCT
gujaf-320	82	35	…	…	PUNCT
gujaf-320	82	36	…	…	PUNCT
gujaf-320	82	37	…	…	PUNCT
gujaf-320	82	38	…	…	PUNCT
gujaf-320	82	39	…	…	PUNCT
gujaf-320	82	40	…	…	PUNCT
gujaf-320	82	41	…	…	PUNCT
gujaf-320	82	42	…	…	PUNCT
gujaf-320	82	43	…	…	PUNCT
gujaf-320	82	44	…	…	PUNCT
gujaf-320	82	45	…	…	PUNCT
gujaf-320	82	46	…	…	PUNCT
gujaf-320	82	47	…	…	PUNCT
gujaf-320	82	48	…	…	PUNCT
gujaf-320	82	49	…	…	PUNCT
gujaf-320	82	50	…	…	PUNCT
gujaf-320	82	51	…	…	PUNCT
gujaf-320	82	52	…	…	PUNCT
gujaf-320	82	53	…	…	X
gujaf-320	82	54	.109	.109	NUM
gujaf-320	82	55	-	-	SYM
gujaf-320	82	56	123	123	NUM
gujaf-320	82	57	the	the	DET
gujaf-320	82	58	impact	impact	NOUN
gujaf-320	82	59	of	of	ADP
gujaf-320	82	60	firm	firm	ADJ
gujaf-320	82	61	characteristics	characteristic	NOUN
gujaf-320	82	62	on	on	ADP
gujaf-320	82	63	accruals	accrual	NOUN
gujaf-320	82	64	and	and	CCONJ
gujaf-320	82	65	real	real	ADJ
gujaf-320	82	66	earnings	earning	NOUN
gujaf-320	82	67	management	management	NOUN
gujaf-320	82	68	of	of	ADP
gujaf-320	82	69	listed	list	VERB
gujaf-320	82	70	manufacturing	manufacturing	NOUN
gujaf-320	82	71	firms	firm	NOUN
gujaf-320	82	72	in	in	ADP
gujaf-320	82	73	nigeria	nigeria	PROPN
gujaf-320	82	74	:	:	PUNCT
gujaf-320	83	1	muhammad	muhammad	PROPN
gujaf-320	83	2	,	,	PUNCT
gujaf-320	83	3	aisha	aisha	PROPN
gujaf-320	83	4	chado	chado	PROPN
gujaf-320	83	5	…	…	PUNCT
gujaf-320	83	6	…	…	PUNCT
gujaf-320	83	7	…	…	PUNCT
gujaf-320	83	8	…	…	PUNCT
gujaf-320	83	9	…	…	PUNCT
gujaf-320	83	10	…	…	PUNCT
gujaf-320	83	11	…	…	PUNCT
gujaf-320	83	12	…	…	PUNCT
gujaf-320	83	13	…	…	PUNCT
gujaf-320	83	14	…	…	X
gujaf-320	83	15	.124	.124	NUM
gujaf-320	83	16	-	-	SYM
gujaf-320	83	17	142	142	NUM
gujaf-320	83	18	the	the	DET
gujaf-320	83	19	impact	impact	NOUN
gujaf-320	83	20	of	of	ADP
gujaf-320	83	21	esg	esg	NOUN
gujaf-320	83	22	practices	practice	NOUN
gujaf-320	83	23	on	on	ADP
gujaf-320	83	24	the	the	DET
gujaf-320	83	25	risk	risk	NOUN
gujaf-320	83	26	portfolio	portfolio	NOUN
gujaf-320	83	27	of	of	ADP
gujaf-320	83	28	listed	list	VERB
gujaf-320	83	29	oil	oil	NOUN
gujaf-320	83	30	and	and	CCONJ
gujaf-320	83	31	gas	gas	NOUN
gujaf-320	83	32	firms	firm	NOUN
gujaf-320	83	33	in	in	ADP
gujaf-320	83	34	nigeria	nigeria	PROPN
gujaf-320	83	35	using	use	VERB
gujaf-320	83	36	a	a	DET
gujaf-320	83	37	multilayered	multilayered	ADJ
gujaf-320	83	38	criterion	criterion	NOUN
gujaf-320	83	39	:	:	PUNCT
gujaf-320	83	40	joseph	joseph	PROPN
gujaf-320	83	41	olorunfemi	olorunfemi	ADP
gujaf-320	83	42	akande	akande	PROPN
gujaf-320	83	43	…	…	SYM
gujaf-320	83	44	…	…	PUNCT
gujaf-320	83	45	…	…	PUNCT
gujaf-320	83	46	…	…	PUNCT
gujaf-320	83	47	…	…	PUNCT
gujaf-320	83	48	…	…	PUNCT
gujaf-320	83	49	…	…	PUNCT
gujaf-320	83	50	…	…	PUNCT
gujaf-320	83	51	…	…	PUNCT
gujaf-320	83	52	…	…	PUNCT
gujaf-320	83	53	…	…	PUNCT
gujaf-320	83	54	…	…	PUNCT
gujaf-320	83	55	...	...	PUNCT
gujaf-320	83	56	143	143	NUM
gujaf-320	83	57	-	-	SYM
gujaf-320	83	58	155	155	NUM
gujaf-320	83	59	effect	effect	NOUN
gujaf-320	83	60	of	of	ADP
gujaf-320	83	61	selected	select	VERB
gujaf-320	83	62	macroeconomic	macroeconomic	ADJ
gujaf-320	83	63	variables	variable	NOUN
gujaf-320	83	64	on	on	ADP
gujaf-320	83	65	stock	stock	NOUN
gujaf-320	83	66	market	market	NOUN
gujaf-320	83	67	volatility	volatility	NOUN
gujaf-320	83	68	in	in	ADP
gujaf-320	83	69	nigeria	nigeria	PROPN
gujaf-320	83	70	hauwa	hauwa	ADJ
gujaf-320	83	71	bayero	bayero	PROPN
gujaf-320	83	72	tijjani	tijjani	NOUN
gujaf-320	83	73	,	,	PUNCT
gujaf-320	83	74	prof	prof	PROPN
gujaf-320	83	75	sheikh	sheikh	PROPN
gujaf-320	83	76	ahmad	ahmad	PROPN
gujaf-320	83	77	abdullahi	abdullahi	PROPN
gujaf-320	83	78	,	,	PUNCT
gujaf-320	83	79	dr	dr	PROPN
gujaf-320	83	80	ibrahim	ibrahim	PROPN
gujaf-320	83	81	mohammed	mohammed	PROPN
gujaf-320	83	82	,	,	PUNCT
gujaf-320	83	83	dr	dr	PROPN
gujaf-320	83	84	isma’il	isma’il	PROPN
gujaf-320	83	85	tijjani	tijjani	PROPN
gujaf-320	83	86	idris	idris	PROPN
gujaf-320	83	87	…	…	PROPN
gujaf-320	83	88	…	…	PUNCT
gujaf-320	83	89	…	…	PUNCT
gujaf-320	83	90	…	…	PUNCT
gujaf-320	83	91	…	…	PUNCT
gujaf-320	83	92	…	…	PUNCT
gujaf-320	83	93	…	…	PUNCT
gujaf-320	83	94	…	…	PUNCT
gujaf-320	83	95	…	…	PUNCT
gujaf-320	83	96	…	…	PUNCT
gujaf-320	83	97	…	…	PUNCT
gujaf-320	83	98	…	…	PUNCT
gujaf-320	83	99	…	…	PUNCT
gujaf-320	83	100	…	…	PUNCT
gujaf-320	83	101	…	…	PUNCT
gujaf-320	83	102	…	…	PUNCT
gujaf-320	83	103	…	…	PUNCT
gujaf-320	83	104	…	…	PUNCT
gujaf-320	83	105	…	…	PUNCT
gujaf-320	83	106	…	…	PUNCT
gujaf-320	83	107	…	…	PUNCT
gujaf-320	83	108	…	…	PUNCT
gujaf-320	83	109	…	…	PUNCT
gujaf-320	83	110	…	…	PUNCT
gujaf-320	83	111	…	…	PUNCT
gujaf-320	83	112	…	…	PUNCT
gujaf-320	83	113	…	…	PUNCT
gujaf-320	83	114	…	…	SYM
gujaf-320	83	115	…	…	SYM
gujaf-320	83	116	156	156	NUM
gujaf-320	83	117	-	-	SYM
gujaf-320	83	118	171	171	NUM
gujaf-320	83	119	moderating	moderate	VERB
gujaf-320	83	120	effect	effect	NOUN
gujaf-320	83	121	of	of	ADP
gujaf-320	83	122	audit	audit	NOUN
gujaf-320	83	123	quality	quality	NOUN
gujaf-320	83	124	on	on	ADP
gujaf-320	83	125	value	value	NOUN
gujaf-320	83	126	relevance	relevance	NOUN
gujaf-320	83	127	of	of	ADP
gujaf-320	83	128	fair	fair	ADJ
gujaf-320	83	129	value	value	NOUN
gujaf-320	83	130	measurements	measurement	NOUN
gujaf-320	83	131	hierarchy	hierarchy	NOUN
gujaf-320	83	132	of	of	ADP
gujaf-320	83	133	listed	list	VERB
gujaf-320	83	134	financial	financial	ADJ
gujaf-320	83	135	services	service	NOUN
gujaf-320	83	136	companies	company	NOUN
gujaf-320	83	137	:	:	PUNCT
gujaf-320	83	138	tesleem	tesleem	VERB
gujaf-320	83	139	olayinka	olayinka	ADJ
gujaf-320	83	140	adeyemi	adeyemi	ADV
gujaf-320	83	141	…	…	PUNCT
gujaf-320	83	142	…	…	PUNCT
gujaf-320	83	143	…	…	PUNCT
gujaf-320	83	144	…	…	PUNCT
gujaf-320	83	145	…	…	PUNCT
gujaf-320	83	146	…	…	X
gujaf-320	83	147	.172	.172	NUM
gujaf-320	83	148	-	-	SYM
gujaf-320	83	149	202	202	NUM
gujaf-320	83	150	effect	effect	NOUN
gujaf-320	83	151	of	of	ADP
gujaf-320	83	152	audit	audit	NOUN
gujaf-320	83	153	quality	quality	NOUN
gujaf-320	83	154	attributes	attribute	NOUN
gujaf-320	83	155	and	and	CCONJ
gujaf-320	83	156	ifrs	ifrs	NOUN
gujaf-320	83	157	adoption	adoption	NOUN
gujaf-320	83	158	on	on	ADP
gujaf-320	83	159	financial	financial	ADJ
gujaf-320	83	160	reporting	reporting	NOUN
gujaf-320	83	161	quality	quality	NOUN
gujaf-320	83	162	of	of	ADP
gujaf-320	83	163	listed	list	VERB
gujaf-320	83	164	manufacturing	manufacturing	NOUN
gujaf-320	83	165	firms	firm	NOUN
gujaf-320	83	166	in	in	ADP
gujaf-320	83	167	nigeria	nigeria	PROPN
gujaf-320	83	168	:	:	PUNCT
gujaf-320	84	1	muhammad	muhammad	PROPN
gujaf-320	84	2	,	,	PUNCT
gujaf-320	84	3	aisha	aisha	PROPN
gujaf-320	84	4	chado	chado	PROPN
gujaf-320	84	5	…	…	PUNCT
gujaf-320	84	6	…	…	PUNCT
gujaf-320	84	7	…	…	PUNCT
gujaf-320	84	8	…	…	PUNCT
gujaf-320	84	9	…	…	PUNCT
gujaf-320	84	10	…	…	PUNCT
gujaf-320	84	11	…	…	PUNCT
gujaf-320	84	12	…	…	PUNCT
gujaf-320	84	13	…	…	PUNCT
gujaf-320	84	14	..	..	PUNCT
gujaf-320	84	15	203	203	NUM
gujaf-320	84	16	-	-	SYM
gujaf-320	84	17	221	221	NUM
gujaf-320	84	18	electronic	electronic	ADJ
gujaf-320	84	19	banking	banking	NOUN
gujaf-320	84	20	and	and	CCONJ
gujaf-320	84	21	performance	performance	NOUN
gujaf-320	84	22	of	of	ADP
gujaf-320	84	23	banking	banking	NOUN
gujaf-320	84	24	sector	sector	NOUN
gujaf-320	84	25	in	in	ADP
gujaf-320	84	26	nigeria	nigeria	PROPN
gujaf-320	84	27	kayode	kayode	PROPN
gujaf-320	84	28	david	david	PROPN
gujaf-320	84	29	kolawole	kolawole	PROPN
gujaf-320	84	30	…	…	PUNCT
gujaf-320	84	31	…	…	PUNCT
gujaf-320	84	32	…	…	PUNCT
gujaf-320	84	33	…	…	PUNCT
gujaf-320	84	34	…	…	PUNCT
gujaf-320	84	35	…	…	PUNCT
gujaf-320	84	36	…	…	PUNCT
gujaf-320	84	37	…	…	PUNCT
gujaf-320	84	38	…	…	PUNCT
gujaf-320	84	39	…	…	PUNCT
gujaf-320	84	40	…	…	PUNCT
gujaf-320	84	41	…	…	PUNCT
gujaf-320	84	42	…	…	PUNCT
gujaf-320	84	43	…	…	PUNCT
gujaf-320	84	44	…	…	PUNCT
gujaf-320	84	45	…	…	PUNCT
gujaf-320	84	46	…	…	PUNCT
gujaf-320	84	47	…	…	PUNCT
gujaf-320	84	48	…	…	PUNCT
gujaf-320	84	49	…	…	PUNCT
gujaf-320	84	50	…	…	PUNCT
gujaf-320	84	51	…	…	PUNCT
gujaf-320	84	52	…	…	PUNCT
gujaf-320	84	53	…	…	PUNCT
gujaf-320	84	54	222	222	NUM
gujaf-320	84	55	-	-	SYM
gujaf-320	84	56	234	234	NUM
gujaf-320	84	57	gusau	gusau	ADJ
gujaf-320	84	58	journal	journal	NOUN
gujaf-320	84	59	of	of	ADP
gujaf-320	84	60	accounting	accounting	NOUN
gujaf-320	84	61	and	and	CCONJ
gujaf-320	84	62	finance	finance	NOUN
gujaf-320	84	63	,	,	PUNCT
gujaf-320	84	64	vol	vol	NOUN
gujaf-320	84	65	.	.	PROPN
gujaf-320	84	66	5	5	NUM
gujaf-320	84	67	,	,	PUNCT
gujaf-320	84	68	issue	issue	NOUN
gujaf-320	84	69	2	2	NUM
gujaf-320	84	70	,	,	PUNCT
gujaf-320	84	71	october	october	PROPN
gujaf-320	84	72	,	,	PUNCT
gujaf-320	84	73	2024	2024	NUM
gujaf-320	84	74	ix	ix	VERB
gujaf-320	84	75	do	do	VERB
gujaf-320	84	76	audit	audit	NOUN
gujaf-320	84	77	committee	committee	NOUN
gujaf-320	84	78	and	and	CCONJ
gujaf-320	84	79	board	board	NOUN
gujaf-320	84	80	attributes	attribute	VERB
gujaf-320	84	81	influence	influence	NOUN
gujaf-320	84	82	environmental	environmental	ADJ
gujaf-320	84	83	disclosure	disclosure	NOUN
gujaf-320	84	84	:	:	PUNCT
gujaf-320	84	85	an	an	DET
gujaf-320	84	86	empirical	empirical	ADJ
gujaf-320	84	87	investigation	investigation	NOUN
gujaf-320	84	88	of	of	ADP
gujaf-320	84	89	listed	list	VERB
gujaf-320	84	90	firms	firm	NOUN
gujaf-320	84	91	in	in	ADP
gujaf-320	84	92	nigeria	nigeria	PROPN
gujaf-320	84	93	.	.	PUNCT
gujaf-320	85	1	haruna	haruna	PROPN
gujaf-320	85	2	muhammed	muhammed	PROPN
gujaf-320	85	3	musa	musa	PROPN
gujaf-320	85	4	…	…	SYM
gujaf-320	85	5	…	…	PUNCT
gujaf-320	85	6	…	…	PUNCT
gujaf-320	85	7	…	…	PUNCT
gujaf-320	85	8	…	…	PUNCT
gujaf-320	85	9	…	…	PUNCT
gujaf-320	85	10	…	…	PUNCT
gujaf-320	85	11	…	…	SYM
gujaf-320	85	12	…	…	SYM
gujaf-320	85	13	235	235	NUM
gujaf-320	85	14	-	-	SYM
gujaf-320	85	15	248	248	NUM
gujaf-320	85	16	impact	impact	NOUN
gujaf-320	85	17	of	of	ADP
gujaf-320	85	18	external	external	ADJ
gujaf-320	85	19	debts	debt	NOUN
gujaf-320	85	20	on	on	ADP
gujaf-320	85	21	economic	economic	ADJ
gujaf-320	85	22	growth	growth	NOUN
gujaf-320	85	23	in	in	ADP
gujaf-320	85	24	nigeria	nigeria	PROPN
gujaf-320	85	25	ibrahim	ibrahim	PROPN
gujaf-320	85	26	yinka	yinka	PROPN
gujaf-320	85	27	agbeyinka	agbeyinka	PROPN
gujaf-320	85	28	…	…	X
gujaf-320	85	29	…	…	PUNCT
gujaf-320	85	30	…	…	PUNCT
gujaf-320	85	31	…	…	PUNCT
gujaf-320	85	32	…	…	PUNCT
gujaf-320	85	33	…	…	PUNCT
gujaf-320	85	34	…	…	PUNCT
gujaf-320	85	35	…	…	PUNCT
gujaf-320	85	36	…	…	PUNCT
gujaf-320	85	37	…	…	PUNCT
gujaf-320	85	38	…	…	PUNCT
gujaf-320	85	39	…	…	PUNCT
gujaf-320	85	40	…	…	PUNCT
gujaf-320	85	41	…	…	PUNCT
gujaf-320	85	42	…	…	PUNCT
gujaf-320	85	43	…	…	PUNCT
gujaf-320	85	44	…	…	PUNCT
gujaf-320	85	45	…	…	PUNCT
gujaf-320	85	46	…	…	PUNCT
gujaf-320	85	47	…	…	PUNCT
gujaf-320	85	48	…	…	PUNCT
gujaf-320	85	49	…	…	PUNCT
gujaf-320	85	50	…	…	SYM
gujaf-320	85	51	…	…	SYM
gujaf-320	85	52	249	249	NUM
gujaf-320	85	53	-	-	SYM
gujaf-320	85	54	261	261	NUM
gujaf-320	85	55	effect	effect	NOUN
gujaf-320	85	56	of	of	ADP
gujaf-320	85	57	compliance	compliance	NOUN
gujaf-320	85	58	cost	cost	NOUN
gujaf-320	85	59	and	and	CCONJ
gujaf-320	85	60	tax	tax	NOUN
gujaf-320	85	61	burden	burden	NOUN
gujaf-320	85	62	on	on	ADP
gujaf-320	85	63	tax	tax	NOUN
gujaf-320	85	64	compliance	compliance	NOUN
gujaf-320	85	65	of	of	ADP
gujaf-320	85	66	small	small	ADJ
gujaf-320	85	67	and	and	CCONJ
gujaf-320	85	68	medium	medium	ADJ
gujaf-320	85	69	-	-	PUNCT
gujaf-320	85	70	scale	scale	NOUN
gujaf-320	85	71	enterprises	enterprise	NOUN
gujaf-320	85	72	in	in	ADP
gujaf-320	85	73	benue	benue	NOUN
gujaf-320	85	74	state	state	PROPN
gujaf-320	85	75	,	,	PUNCT
gujaf-320	85	76	nigeria	nigeria	PROPN
gujaf-320	85	77	okpe	okpe	PROPN
gujaf-320	85	78	caleb	caleb	PROPN
gujaf-320	85	79	john	john	PROPN
gujaf-320	85	80	,	,	PUNCT
gujaf-320	85	81	prof	prof	PROPN
gujaf-320	85	82	.	.	PUNCT
gujaf-320	86	1	aliyu	aliyu	PROPN
gujaf-320	86	2	nuraddeen	nuraddeen	PROPN
gujaf-320	86	3	shehu	shehu	PROPN
gujaf-320	86	4	,	,	PUNCT
gujaf-320	86	5	prof	prof	PROPN
gujaf-320	86	6	.	.	PUNCT
gujaf-320	86	7	bello	bello	PROPN
gujaf-320	86	8	a.	a.	PROPN
gujaf-320	86	9	ahmad	ahmad	PROPN
gujaf-320	86	10	,	,	PUNCT
gujaf-320	86	11	ahmed	ahmed	PROPN
gujaf-320	86	12	aliyu	aliyu	PROPN
gujaf-320	86	13	abdullahi	abdullahi	PROPN
gujaf-320	86	14	phd	phd	PROPN
gujaf-320	86	15	,	,	PUNCT
gujaf-320	86	16	mohammed	mohammed	PROPN
gujaf-320	86	17	musa	musa	PROPN
gujaf-320	86	18	abdulkarim	abdulkarim	PROPN
gujaf-320	86	19	phd	phd	PROPN
gujaf-320	86	20	…	…	PUNCT
gujaf-320	86	21	…	…	PUNCT
gujaf-320	86	22	…	…	PUNCT
gujaf-320	86	23	…	…	PUNCT
gujaf-320	86	24	…	…	PUNCT
gujaf-320	86	25	…	…	PUNCT
gujaf-320	86	26	…	…	PUNCT
gujaf-320	86	27	…	…	PUNCT
gujaf-320	86	28	…	…	PUNCT
gujaf-320	86	29	…	…	PUNCT
gujaf-320	86	30	…	…	PUNCT
gujaf-320	86	31	…	…	PUNCT
gujaf-320	86	32	…	…	PUNCT
gujaf-320	86	33	…	…	PUNCT
gujaf-320	86	34	…	…	PUNCT
gujaf-320	86	35	…	…	PUNCT
gujaf-320	86	36	…	…	SYM
gujaf-320	86	37	.262	.262	NUM
gujaf-320	86	38	-	-	SYM
gujaf-320	86	39	282	282	NUM
gujaf-320	86	40	the	the	DET
gujaf-320	86	41	effect	effect	NOUN
gujaf-320	86	42	of	of	ADP
gujaf-320	86	43	bank	bank	NOUN
gujaf-320	86	44	sectoral	sectoral	ADJ
gujaf-320	86	45	credit	credit	NOUN
gujaf-320	86	46	and	and	CCONJ
gujaf-320	86	47	exchange	exchange	NOUN
gujaf-320	86	48	rate	rate	NOUN
gujaf-320	86	49	on	on	ADP
gujaf-320	86	50	financial	financial	ADJ
gujaf-320	86	51	performance	performance	NOUN
gujaf-320	86	52	of	of	ADP
gujaf-320	86	53	listed	list	VERB
gujaf-320	86	54	manufacturing	manufacturing	NOUN
gujaf-320	86	55	firms	firm	NOUN
gujaf-320	86	56	in	in	ADP
gujaf-320	86	57	nigeria	nigeria	PROPN
gujaf-320	86	58	.	.	PUNCT
gujaf-320	87	1	ibrahim	ibrahim	PROPN
gujaf-320	87	2	kabir	kabir	PROPN
gujaf-320	87	3	adedeji	adedeji	PROPN
gujaf-320	87	4	,	,	PUNCT
gujaf-320	87	5	dr	dr	PROPN
gujaf-320	87	6	ibrahim	ibrahim	PROPN
gujaf-320	87	7	muhammed	muhammed	PROPN
gujaf-320	87	8	,	,	PUNCT
gujaf-320	87	9	prof	prof	PROPN
gujaf-320	87	10	.	.	PUNCT
gujaf-320	88	1	muhammed	muhamme	VERB
gujaf-320	88	2	habibu	habibu	ADJ
gujaf-320	88	3	sabari	sabari	PROPN
gujaf-320	88	4	prof	prof	PROPN
gujaf-320	88	5	.	.	PUNCT
gujaf-320	89	1	abiodun	abiodun	PROPN
gujaf-320	89	2	popoola	popoola	PROPN
gujaf-320	89	3	…	…	PUNCT
gujaf-320	89	4	…	…	PUNCT
gujaf-320	89	5	…	…	PUNCT
gujaf-320	89	6	…	…	PUNCT
gujaf-320	89	7	…	…	PUNCT
gujaf-320	89	8	…	…	PUNCT
gujaf-320	89	9	…	…	PUNCT
gujaf-320	89	10	…	…	PUNCT
gujaf-320	89	11	…	…	PUNCT
gujaf-320	89	12	…	…	PUNCT
gujaf-320	89	13	…	…	PUNCT
gujaf-320	89	14	…	…	PUNCT
gujaf-320	89	15	…	…	PUNCT
gujaf-320	89	16	…	…	PUNCT
gujaf-320	89	17	…	…	PUNCT
gujaf-320	89	18	…	…	PUNCT
gujaf-320	89	19	…	…	PUNCT
gujaf-320	89	20	…	…	PUNCT
gujaf-320	89	21	…	…	PUNCT
gujaf-320	89	22	…	…	PUNCT
gujaf-320	89	23	…	…	PUNCT
gujaf-320	89	24	…	…	PUNCT
gujaf-320	89	25	…	…	PUNCT
gujaf-320	89	26	…	…	SYM
gujaf-320	89	27	…	…	SYM
gujaf-320	89	28	283	283	NUM
gujaf-320	89	29	-	-	SYM
gujaf-320	89	30	297	297	NUM
gujaf-320	89	31	the	the	DET
gujaf-320	89	32	effects	effect	NOUN
gujaf-320	89	33	of	of	ADP
gujaf-320	89	34	interest	interest	NOUN
gujaf-320	89	35	rate	rate	NOUN
gujaf-320	89	36	and	and	CCONJ
gujaf-320	89	37	money	money	NOUN
gujaf-320	89	38	supply	supply	NOUN
gujaf-320	89	39	on	on	ADP
gujaf-320	89	40	systematic	systematic	ADJ
gujaf-320	89	41	risk	risk	NOUN
gujaf-320	89	42	associated	associate	VERB
gujaf-320	89	43	with	with	ADP
gujaf-320	89	44	return	return	NOUN
gujaf-320	89	45	in	in	ADP
gujaf-320	89	46	nigerian	nigerian	ADJ
gujaf-320	89	47	exchange	exchange	PROPN
gujaf-320	89	48	adedokun	adedokun	PROPN
gujaf-320	89	49	rofiat	rofiat	PROPN
gujaf-320	89	50	,	,	PUNCT
gujaf-320	89	51	prof	prof	PROPN
gujaf-320	89	52	.	.	PROPN
gujaf-320	90	1	sani	sani	PROPN
gujaf-320	90	2	abdullahi	abdullahi	PROPN
gujaf-320	90	3	,	,	PUNCT
gujaf-320	90	4	dr	dr	PROPN
gujaf-320	90	5	.	.	PROPN
gujaf-320	90	6	ibrahim	ibrahim	PROPN
gujaf-320	90	7	mohammed	mohammed	PROPN
gujaf-320	90	8	,	,	PUNCT
gujaf-320	90	9	prof	prof	PROPN
gujaf-320	90	10	.	.	PUNCT
gujaf-320	91	1	ahmad	ahmad	PROPN
gujaf-320	91	2	dogarawa	dogarawa	PROPN
gujaf-320	91	3	…	…	X
gujaf-320	91	4	…	…	PUNCT
gujaf-320	91	5	…	…	PUNCT
gujaf-320	91	6	…	…	PUNCT
gujaf-320	91	7	…	…	PUNCT
gujaf-320	91	8	…	…	PUNCT
gujaf-320	91	9	…	…	PUNCT
gujaf-320	91	10	…	…	PUNCT
gujaf-320	91	11	…	…	PUNCT
gujaf-320	91	12	…	…	PUNCT
gujaf-320	91	13	…	…	PUNCT
gujaf-320	91	14	…	…	PUNCT
gujaf-320	91	15	…	…	PUNCT
gujaf-320	91	16	…	…	PUNCT
gujaf-320	91	17	…	…	PUNCT
gujaf-320	91	18	…	…	PUNCT
gujaf-320	91	19	…	…	PUNCT
gujaf-320	91	20	…	…	PUNCT
gujaf-320	91	21	…	…	PUNCT
gujaf-320	91	22	…	…	PUNCT
gujaf-320	91	23	…	…	PUNCT
gujaf-320	91	24	…	…	PUNCT
gujaf-320	91	25	…	…	PUNCT
gujaf-320	91	26	…	…	PUNCT
gujaf-320	91	27	…	…	PUNCT
gujaf-320	91	28	…	…	PUNCT
gujaf-320	91	29	…	…	PUNCT
gujaf-320	91	30	…	…	PUNCT
gujaf-320	91	31	…	…	PUNCT
gujaf-320	91	32	…	…	SYM
gujaf-320	91	33	.298	.298	NUM
gujaf-320	91	34	-	-	SYM
gujaf-320	91	35	314	314	NUM
gujaf-320	91	36	effect	effect	NOUN
gujaf-320	91	37	of	of	ADP
gujaf-320	91	38	firm	firm	ADJ
gujaf-320	91	39	attributes	attribute	NOUN
gujaf-320	91	40	on	on	ADP
gujaf-320	91	41	the	the	DET
gujaf-320	91	42	growth	growth	NOUN
gujaf-320	91	43	of	of	ADP
gujaf-320	91	44	healthcare	healthcare	NOUN
gujaf-320	91	45	companies	company	NOUN
gujaf-320	91	46	listed	list	VERB
gujaf-320	91	47	on	on	ADP
gujaf-320	91	48	the	the	DET
gujaf-320	91	49	nigerian	nigerian	PROPN
gujaf-320	91	50	exchange	exchange	PROPN
gujaf-320	91	51	group	group	PROPN
gujaf-320	91	52	salisu	salisu	PROPN
gujaf-320	91	53	isyaku	isyaku	NOUN
gujaf-320	91	54	dahiru	dahiru	NOUN
gujaf-320	91	55	,	,	PUNCT
gujaf-320	91	56	adeyemi	adeyemi	ADV
gujaf-320	91	57	tesleem	tesleem	VERB
gujaf-320	91	58	,	,	PUNCT
gujaf-320	91	59	phd	phd	NOUN
gujaf-320	91	60	,	,	PUNCT
gujaf-320	91	61	suleiman	suleiman	PROPN
gujaf-320	91	62	salami	salami	PROPN
gujaf-320	91	63	,	,	PUNCT
gujaf-320	91	64	phd	phd	NOUN
gujaf-320	91	65	…	…	SYM
gujaf-320	91	66	…	…	PUNCT
gujaf-320	91	67	…	…	PUNCT
gujaf-320	91	68	…	…	PUNCT
gujaf-320	91	69	…	…	SYM
gujaf-320	91	70	....	....	PUNCT
gujaf-320	91	71	315	315	NUM
gujaf-320	91	72	-	-	SYM
gujaf-320	91	73	331	331	NUM
gujaf-320	91	74	corporate	corporate	ADJ
gujaf-320	91	75	social	social	ADJ
gujaf-320	91	76	responsibility	responsibility	NOUN
gujaf-320	91	77	and	and	CCONJ
gujaf-320	91	78	performance	performance	NOUN
gujaf-320	91	79	of	of	ADP
gujaf-320	91	80	firms	firm	NOUN
gujaf-320	91	81	in	in	ADP
gujaf-320	91	82	lagos	lagos	PROPN
gujaf-320	91	83	state	state	PROPN
gujaf-320	91	84	nigeria	nigeria	PROPN
gujaf-320	91	85	kayode	kayode	PROPN
gujaf-320	91	86	david	david	PROPN
gujaf-320	91	87	kolawole	kolawole	PROPN
gujaf-320	91	88	……	……	NOUN
gujaf-320	91	89	……	……	NOUN
gujaf-320	91	90	……	……	NOUN
gujaf-320	91	91	……	……	NOUN
gujaf-320	91	92	……	……	NOUN
gujaf-320	91	93	……	……	NOUN
gujaf-320	91	94	……	……	NOUN
gujaf-320	91	95	……	……	NOUN
gujaf-320	91	96	……	……	NOUN
gujaf-320	91	97	……	……	NOUN
gujaf-320	91	98	……	……	NOUN
gujaf-320	91	99	……	……	NOUN
gujaf-320	91	100	.	.	PUNCT
gujaf-320	92	1	...	...	PUNCT
gujaf-320	92	2	332	332	NUM
gujaf-320	92	3	-	-	SYM
gujaf-320	92	4	343	343	NUM
gujaf-320	92	5	does	do	AUX
gujaf-320	92	6	taxation	taxation	NOUN
gujaf-320	92	7	affect	affect	VERB
gujaf-320	92	8	banks	bank	NOUN
gujaf-320	92	9	’	'	PUNCT
gujaf-320	92	10	profitability	profitability	NOUN
gujaf-320	92	11	:	:	PUNCT
gujaf-320	92	12	evidence	evidence	NOUN
gujaf-320	92	13	from	from	ADP
gujaf-320	92	14	nigeria	nigeria	PROPN
gujaf-320	92	15	emmanuel	emmanuel	PROPN
gujaf-320	92	16	imuede	imuede	PROPN
gujaf-320	92	17	oyasor	oyasor	PROPN
gujaf-320	92	18	…	…	PUNCT
gujaf-320	92	19	…	…	PUNCT
gujaf-320	92	20	…	…	PUNCT
gujaf-320	92	21	…	…	PUNCT
gujaf-320	92	22	…	…	PUNCT
gujaf-320	92	23	…	…	PUNCT
gujaf-320	92	24	…	…	PUNCT
gujaf-320	92	25	…	…	PUNCT
gujaf-320	92	26	…	…	PUNCT
gujaf-320	92	27	…	…	PUNCT
gujaf-320	92	28	…	…	PUNCT
gujaf-320	92	29	…	…	PUNCT
gujaf-320	92	30	…	…	PUNCT
gujaf-320	92	31	…	…	PUNCT
gujaf-320	92	32	…	…	PUNCT
gujaf-320	92	33	…	…	PUNCT
gujaf-320	92	34	…	…	PUNCT
gujaf-320	92	35	…	…	PUNCT
gujaf-320	92	36	…	…	PUNCT
gujaf-320	92	37	…	…	PUNCT
gujaf-320	92	38	…	…	PUNCT
gujaf-320	92	39	…	…	PUNCT
gujaf-320	92	40	…	…	PUNCT
gujaf-320	92	41	..	..	PUNCT
gujaf-320	92	42	344	344	NUM
gujaf-320	92	43	-	-	SYM
gujaf-320	92	44	356	356	NUM
gujaf-320	92	45	working	work	VERB
gujaf-320	92	46	capital	capital	NOUN
gujaf-320	92	47	management	management	NOUN
gujaf-320	92	48	and	and	CCONJ
gujaf-320	92	49	manufacturing	manufacturing	NOUN
gujaf-320	92	50	performance	performance	NOUN
gujaf-320	92	51	in	in	ADP
gujaf-320	92	52	nigeria	nigeria	PROPN
gujaf-320	92	53	adedeji	adedeji	PROPN
gujaf-320	92	54	daniel	daniel	PROPN
gujaf-320	92	55	gbadebo	gbadebo	PROPN
gujaf-320	92	56	…	…	PUNCT
gujaf-320	92	57	…	…	PUNCT
gujaf-320	92	58	…	…	PUNCT
gujaf-320	92	59	…	…	PUNCT
gujaf-320	92	60	…	…	PUNCT
gujaf-320	92	61	…	…	PUNCT
gujaf-320	92	62	…	…	PUNCT
gujaf-320	92	63	…	…	PUNCT
gujaf-320	92	64	…	…	PUNCT
gujaf-320	92	65	…	…	PUNCT
gujaf-320	92	66	…	…	PUNCT
gujaf-320	92	67	…	…	PUNCT
gujaf-320	92	68	…	…	PUNCT
gujaf-320	92	69	…	…	PUNCT
gujaf-320	92	70	…	…	PUNCT
gujaf-320	92	71	…	…	PUNCT
gujaf-320	92	72	…	…	PUNCT
gujaf-320	92	73	…	…	PUNCT
gujaf-320	92	74	…	…	PUNCT
gujaf-320	92	75	…	…	PUNCT
gujaf-320	92	76	…	…	PUNCT
gujaf-320	92	77	…	…	PUNCT
gujaf-320	92	78	…	…	PUNCT
gujaf-320	92	79	…	…	PUNCT
gujaf-320	92	80	...	...	PUNCT
gujaf-320	92	81	357	357	NUM
gujaf-320	92	82	-	-	SYM
gujaf-320	92	83	368	368	NUM
gujaf-320	92	84	the	the	DET
gujaf-320	92	85	multidimensionality	multidimensionality	NOUN
gujaf-320	92	86	foreign	foreign	ADJ
gujaf-320	92	87	direct	direct	ADJ
gujaf-320	92	88	investment	investment	NOUN
gujaf-320	92	89	’s	’s	PART
gujaf-320	92	90	impact	impact	NOUN
gujaf-320	92	91	on	on	ADP
gujaf-320	92	92	the	the	DET
gujaf-320	92	93	economy	economy	NOUN
gujaf-320	92	94	emmanuel	emmanuel	PROPN
gujaf-320	92	95	imuede	imuede	PROPN
gujaf-320	92	96	oyasor	oyasor	PROPN
gujaf-320	92	97	…	…	PUNCT
gujaf-320	92	98	…	…	PUNCT
gujaf-320	92	99	…	…	PUNCT
gujaf-320	92	100	…	…	PUNCT
gujaf-320	92	101	…	…	PUNCT
gujaf-320	92	102	…	…	PUNCT
gujaf-320	92	103	…	…	PUNCT
gujaf-320	92	104	…	…	PUNCT
gujaf-320	92	105	…	…	PUNCT
gujaf-320	92	106	…	…	PUNCT
gujaf-320	92	107	…	…	PUNCT
gujaf-320	92	108	…	…	PUNCT
gujaf-320	92	109	…	…	PUNCT
gujaf-320	92	110	…	…	PUNCT
gujaf-320	92	111	…	…	PUNCT
gujaf-320	92	112	…	…	PUNCT
gujaf-320	92	113	…	…	PUNCT
gujaf-320	92	114	…	…	PUNCT
gujaf-320	92	115	…	…	PUNCT
gujaf-320	92	116	…	…	PUNCT
gujaf-320	92	117	…	…	PUNCT
gujaf-320	92	118	…	…	PUNCT
gujaf-320	92	119	…	…	PUNCT
gujaf-320	92	120	..	..	SYM
gujaf-320	92	121	369	369	NUM
gujaf-320	92	122	-	-	SYM
gujaf-320	92	123	383	383	NUM
gujaf-320	92	124	private	private	ADJ
gujaf-320	92	125	capital	capital	NOUN
gujaf-320	92	126	formation	formation	NOUN
gujaf-320	92	127	,	,	PUNCT
gujaf-320	92	128	public	public	ADJ
gujaf-320	92	129	sector	sector	NOUN
gujaf-320	92	130	capital	capital	NOUN
gujaf-320	92	131	formation	formation	NOUN
gujaf-320	92	132	and	and	CCONJ
gujaf-320	92	133	economic	economic	ADJ
gujaf-320	92	134	growth	growth	NOUN
gujaf-320	92	135	in	in	ADP
gujaf-320	92	136	south	south	PROPN
gujaf-320	92	137	africa	africa	PROPN
gujaf-320	92	138	.	.	PUNCT
gujaf-320	93	1	ahmed	ahmed	PROPN
gujaf-320	93	2	oluwatobi	oluwatobi	PROPN
gujaf-320	93	3	adekunle,	adekunle,	PROPN
gujaf-320	93	4	…	…	SYM
gujaf-320	93	5	…	…	PUNCT
gujaf-320	93	6	…	…	PUNCT
gujaf-320	93	7	…	…	PUNCT
gujaf-320	93	8	…	…	PUNCT
gujaf-320	93	9	…	…	PUNCT
gujaf-320	93	10	…	…	PUNCT
gujaf-320	93	11	…	…	PUNCT
gujaf-320	93	12	…	…	PUNCT
gujaf-320	93	13	…	…	PUNCT
gujaf-320	93	14	…	…	PUNCT
gujaf-320	93	15	…	…	PUNCT
gujaf-320	93	16	…	…	PUNCT
gujaf-320	93	17	…	…	PUNCT
gujaf-320	93	18	…	…	PUNCT
gujaf-320	93	19	…	…	PUNCT
gujaf-320	93	20	…	…	PUNCT
gujaf-320	93	21	…	…	PUNCT
gujaf-320	93	22	…	…	PUNCT
gujaf-320	93	23	384	384	NUM
gujaf-320	93	24	-	-	SYM
gujaf-320	93	25	396	396	NUM
gujaf-320	93	26	macroeconomic	macroeconomic	ADJ
gujaf-320	93	27	determinants	determinant	NOUN
gujaf-320	93	28	and	and	CCONJ
gujaf-320	93	29	stock	stock	NOUN
gujaf-320	93	30	market	market	NOUN
gujaf-320	93	31	volatility	volatility	NOUN
gujaf-320	93	32	amidst	amidst	ADP
gujaf-320	93	33	the	the	DET
gujaf-320	93	34	period	period	NOUN
gujaf-320	93	35	of	of	ADP
gujaf-320	93	36	economic	economic	ADJ
gujaf-320	93	37	recession	recession	NOUN
gujaf-320	93	38	in	in	ADP
gujaf-320	93	39	nigeria	nigeria	PROPN
gujaf-320	93	40	hauwa	hauwa	ADJ
gujaf-320	93	41	bayero	bayero	PROPN
gujaf-320	93	42	tijjani	tijjani	NOUN
gujaf-320	93	43	,	,	PUNCT
gujaf-320	93	44	prof	prof	PROPN
gujaf-320	93	45	sheikh	sheikh	PROPN
gujaf-320	93	46	ahmad	ahmad	PROPN
gujaf-320	93	47	abdullahi	abdullahi	PROPN
gujaf-320	93	48	,	,	PUNCT
gujaf-320	93	49	dr	dr	PROPN
gujaf-320	93	50	ibrahim	ibrahim	PROPN
gujaf-320	93	51	mohammed	mohammed	PROPN
gujaf-320	93	52	dr	dr	PROPN
gujaf-320	93	53	isma’il	isma’il	PROPN
gujaf-320	93	54	tijjani	tijjani	PROPN
gujaf-320	93	55	idris	idris	PROPN
gujaf-320	93	56	…	…	PUNCT
gujaf-320	93	57	……	……	NOUN
gujaf-320	93	58	……	……	NOUN
gujaf-320	93	59	……	……	NOUN
gujaf-320	93	60	……	……	NOUN
gujaf-320	93	61	……	……	NOUN
gujaf-320	93	62	……	……	NOUN
gujaf-320	93	63	……	……	NOUN
gujaf-320	93	64	……	……	NOUN
gujaf-320	93	65	……	……	NOUN
gujaf-320	93	66	……	……	NOUN
gujaf-320	93	67	……	……	NOUN
gujaf-320	93	68	……	……	NOUN
gujaf-320	93	69	……	……	NOUN
gujaf-320	93	70	……	……	NOUN
gujaf-320	93	71	.	.	PUNCT
gujaf-320	93	72	397	397	NUM
gujaf-320	93	73	-	-	SYM
gujaf-320	93	74	413	413	NUM
gujaf-320	93	75	gusau	gusau	ADJ
gujaf-320	93	76	journal	journal	NOUN
gujaf-320	93	77	of	of	ADP
gujaf-320	93	78	accounting	accounting	NOUN
gujaf-320	93	79	and	and	CCONJ
gujaf-320	93	80	finance	finance	NOUN
gujaf-320	93	81	,	,	PUNCT
gujaf-320	93	82	vol	vol	NOUN
gujaf-320	93	83	.	.	PROPN
gujaf-320	93	84	5	5	NUM
gujaf-320	93	85	,	,	PUNCT
gujaf-320	93	86	issue	issue	NOUN
gujaf-320	93	87	2	2	NUM
gujaf-320	93	88	,	,	PUNCT
gujaf-320	93	89	october	october	PROPN
gujaf-320	93	90	,	,	PUNCT
gujaf-320	93	91	2024	2024	NUM
gujaf-320	93	92	344	344	NUM
gujaf-320	93	93	does	do	AUX
gujaf-320	93	94	taxation	taxation	NOUN
gujaf-320	93	95	affect	affect	VERB
gujaf-320	93	96	banks	bank	NOUN
gujaf-320	93	97	’	'	PUNCT
gujaf-320	93	98	profitability	profitability	NOUN
gujaf-320	93	99	:	:	PUNCT
gujaf-320	93	100	evidence	evidence	NOUN
gujaf-320	93	101	from	from	ADP
gujaf-320	93	102	nigeria	nigeria	PROPN
gujaf-320	93	103	emmanuel	emmanuel	PROPN
gujaf-320	93	104	imuede	imuede	PROPN
gujaf-320	93	105	oyasor	oyasor	PROPN
gujaf-320	93	106	department	department	PROPN
gujaf-320	93	107	of	of	ADP
gujaf-320	93	108	accounting	accounting	PROPN
gujaf-320	93	109	science	science	PROPN
gujaf-320	93	110	walter	walter	PROPN
gujaf-320	93	111	sisulu	sisulu	PROPN
gujaf-320	93	112	university	university	PROPN
gujaf-320	93	113	,	,	PUNCT
gujaf-320	93	114	mthatha	mthatha	PROPN
gujaf-320	93	115	,	,	PUNCT
gujaf-320	93	116	south	south	PROPN
gujaf-320	93	117	africa	africa	PROPN
gujaf-320	93	118	.	.	PUNCT
gujaf-320	94	1	emmanueloyasor247@gmail.com	emmanueloyasor247@gmail.com	X
gujaf-320	95	1	doi	doi	PROPN
gujaf-320	95	2	:	:	PUNCT
gujaf-320	95	3	https://doi.org/10.57233/gujaf.v5i2.21	https://doi.org/10.57233/gujaf.v5i2.21	PROPN
gujaf-320	95	4	abstract	abstract	ADJ
gujaf-320	95	5	taxation	taxation	NOUN
gujaf-320	95	6	and	and	CCONJ
gujaf-320	95	7	tax	tax	NOUN
gujaf-320	95	8	policy	policy	NOUN
gujaf-320	95	9	of	of	ADP
gujaf-320	95	10	any	any	DET
gujaf-320	95	11	economy	economy	NOUN
gujaf-320	95	12	has	have	VERB
gujaf-320	95	13	a	a	DET
gujaf-320	95	14	major	major	ADJ
gujaf-320	95	15	implication	implication	NOUN
gujaf-320	95	16	on	on	ADP
gujaf-320	95	17	the	the	DET
gujaf-320	95	18	growth	growth	NOUN
gujaf-320	95	19	“	"	PUNCT
gujaf-320	95	20	and	and	CCONJ
gujaf-320	95	21	performance	performance	NOUN
gujaf-320	95	22	of	of	ADP
gujaf-320	95	23	businesses	business	NOUN
gujaf-320	95	24	in	in	ADP
gujaf-320	95	25	every	every	DET
gujaf-320	95	26	economy	economy	NOUN
gujaf-320	95	27	.	.	PUNCT
gujaf-320	96	1	fiscal	fiscal	ADJ
gujaf-320	96	2	policy	policy	NOUN
gujaf-320	96	3	instrument	instrument	NOUN
gujaf-320	96	4	should	should	AUX
gujaf-320	96	5	not	not	PART
gujaf-320	96	6	be	be	AUX
gujaf-320	96	7	rigid	rigid	ADJ
gujaf-320	96	8	for	for	ADP
gujaf-320	96	9	the	the	DET
gujaf-320	96	10	taxpayers	taxpayer	NOUN
gujaf-320	96	11	.	.	PUNCT
gujaf-320	97	1	this	this	PRON
gujaf-320	97	2	is	be	AUX
gujaf-320	97	3	because	because	SCONJ
gujaf-320	97	4	a	a	DET
gujaf-320	97	5	flexible	flexible	ADJ
gujaf-320	97	6	and	and	CCONJ
gujaf-320	97	7	viable	viable	ADJ
gujaf-320	97	8	taxation	taxation	NOUN
gujaf-320	97	9	system	system	NOUN
gujaf-320	97	10	has	have	VERB
gujaf-320	97	11	the	the	DET
gujaf-320	97	12	capacity	capacity	NOUN
gujaf-320	97	13	to	to	PART
gujaf-320	97	14	stimulate	stimulate	VERB
gujaf-320	97	15	economic	economic	ADJ
gujaf-320	97	16	activities	activity	NOUN
gujaf-320	97	17	.	.	PUNCT
gujaf-320	98	1	the	the	DET
gujaf-320	98	2	paper	paper	NOUN
gujaf-320	98	3	examines	examine	VERB
gujaf-320	98	4	how	how	SCONJ
gujaf-320	98	5	taxation	taxation	NOUN
gujaf-320	98	6	impact	impact	VERB
gujaf-320	98	7	the	the	DET
gujaf-320	98	8	profitability	profitability	NOUN
gujaf-320	98	9	of	of	ADP
gujaf-320	98	10	commercial	commercial	ADJ
gujaf-320	98	11	banks	bank	NOUN
gujaf-320	98	12	in	in	ADP
gujaf-320	98	13	nigeria	nigeria	PROPN
gujaf-320	98	14	.	.	PUNCT
gujaf-320	99	1	to	to	PART
gujaf-320	99	2	test	test	VERB
gujaf-320	99	3	the	the	DET
gujaf-320	99	4	hypothesis	hypothesis	NOUN
gujaf-320	99	5	,	,	PUNCT
gujaf-320	99	6	the	the	DET
gujaf-320	99	7	paper	paper	NOUN
gujaf-320	99	8	applied	apply	VERB
gujaf-320	99	9	the	the	DET
gujaf-320	99	10	panel	panel	NOUN
gujaf-320	99	11	regression	regression	NOUN
gujaf-320	99	12	on	on	ADP
gujaf-320	99	13	published	publish	VERB
gujaf-320	99	14	information	information	NOUN
gujaf-320	99	15	from	from	ADP
gujaf-320	99	16	fifteen	fifteen	NUM
gujaf-320	99	17	banks	bank	NOUN
gujaf-320	99	18	from	from	ADP
gujaf-320	99	19	2011	2011	NUM
gujaf-320	99	20	-	-	SYM
gujaf-320	99	21	2022	2022	NUM
gujaf-320	99	22	.	.	PUNCT
gujaf-320	100	1	the	the	DET
gujaf-320	100	2	findings	finding	NOUN
gujaf-320	100	3	reveal	reveal	VERB
gujaf-320	100	4	that	that	SCONJ
gujaf-320	100	5	the	the	DET
gujaf-320	100	6	marginal	marginal	ADJ
gujaf-320	100	7	tax	tax	NOUN
gujaf-320	100	8	rate	rate	NOUN
gujaf-320	100	9	,	,	PUNCT
gujaf-320	100	10	effective	effective	ADJ
gujaf-320	100	11	tax	tax	NOUN
gujaf-320	100	12	rate	rate	NOUN
gujaf-320	100	13	and	and	CCONJ
gujaf-320	100	14	the	the	DET
gujaf-320	100	15	average	average	ADJ
gujaf-320	100	16	tax	tax	NOUN
gujaf-320	100	17	rate	rate	NOUN
gujaf-320	100	18	have	have	VERB
gujaf-320	100	19	strong	strong	ADJ
gujaf-320	100	20	positive	positive	ADJ
gujaf-320	100	21	and	and	CCONJ
gujaf-320	100	22	significant	significant	ADJ
gujaf-320	100	23	effects	effect	NOUN
gujaf-320	100	24	on	on	ADP
gujaf-320	100	25	return	return	NOUN
gujaf-320	100	26	on	on	ADP
gujaf-320	100	27	asset	asset	NOUN
gujaf-320	100	28	.	.	PUNCT
gujaf-320	101	1	the	the	DET
gujaf-320	101	2	outcome	outcome	NOUN
gujaf-320	101	3	offers	offer	VERB
gujaf-320	101	4	corporations	corporation	NOUN
gujaf-320	101	5	useful	useful	ADJ
gujaf-320	101	6	insights	insight	NOUN
gujaf-320	101	7	on	on	ADP
gujaf-320	101	8	tax	tax	NOUN
gujaf-320	101	9	planning	planning	NOUN
gujaf-320	101	10	strategies	strategy	NOUN
gujaf-320	101	11	properly	properly	ADV
gujaf-320	101	12	and	and	CCONJ
gujaf-320	101	13	show	show	VERB
gujaf-320	101	14	how	how	SCONJ
gujaf-320	101	15	their	their	PRON
gujaf-320	101	16	tax	tax	NOUN
gujaf-320	101	17	avoidance	avoidance	NOUN
gujaf-320	101	18	skills	skill	NOUN
gujaf-320	101	19	could	could	AUX
gujaf-320	101	20	be	be	AUX
gujaf-320	101	21	used	use	VERB
gujaf-320	101	22	without	without	ADP
gujaf-320	101	23	practicing	practice	VERB
gujaf-320	101	24	tax	tax	NOUN
gujaf-320	101	25	evasion	evasion	NOUN
gujaf-320	101	26	.	.	PUNCT
gujaf-320	102	1	amongst	amongst	ADP
gujaf-320	102	2	others	other	NOUN
gujaf-320	102	3	,	,	PUNCT
gujaf-320	102	4	the	the	DET
gujaf-320	102	5	recommends	recommend	NOUN
gujaf-320	102	6	that	that	SCONJ
gujaf-320	102	7	regulators	regulator	NOUN
gujaf-320	102	8	should	should	AUX
gujaf-320	102	9	grant	grant	VERB
gujaf-320	102	10	tax	tax	NOUN
gujaf-320	102	11	incentives	incentive	NOUN
gujaf-320	102	12	and	and	CCONJ
gujaf-320	102	13	reforms	reform	NOUN
gujaf-320	102	14	to	to	PART
gujaf-320	102	15	reduce	reduce	VERB
gujaf-320	102	16	the	the	DET
gujaf-320	102	17	tax	tax	NOUN
gujaf-320	102	18	burden	burden	NOUN
gujaf-320	102	19	on	on	ADP
gujaf-320	102	20	companies	company	NOUN
gujaf-320	102	21	.	.	PUNCT
gujaf-320	103	1	moreso	moreso	PROPN
gujaf-320	103	2	,	,	PUNCT
gujaf-320	103	3	governments	government	NOUN
gujaf-320	103	4	should	should	AUX
gujaf-320	103	5	formulate	formulate	VERB
gujaf-320	103	6	unequivocal	unequivocal	ADJ
gujaf-320	103	7	tax	tax	NOUN
gujaf-320	103	8	policies	policy	NOUN
gujaf-320	103	9	that	that	PRON
gujaf-320	103	10	would	would	AUX
gujaf-320	103	11	aid	aid	VERB
gujaf-320	103	12	tax	tax	NOUN
gujaf-320	103	13	law	law	NOUN
gujaf-320	103	14	and	and	CCONJ
gujaf-320	103	15	administration	administration	NOUN
gujaf-320	103	16	that	that	PRON
gujaf-320	103	17	would	would	AUX
gujaf-320	103	18	encourage	encourage	VERB
gujaf-320	103	19	business	business	NOUN
gujaf-320	103	20	growth	growth	NOUN
gujaf-320	103	21	.	.	PUNCT
gujaf-320	104	1	keyword	keyword	NOUN
gujaf-320	104	2	:	:	PUNCT
gujaf-320	104	3	commercial	commercial	ADJ
gujaf-320	104	4	bank	bank	NOUN
gujaf-320	104	5	,	,	PUNCT
gujaf-320	104	6	return	return	VERB
gujaf-320	104	7	on	on	ADP
gujaf-320	104	8	asset	asset	NOUN
gujaf-320	104	9	,	,	PUNCT
gujaf-320	104	10	return	return	VERB
gujaf-320	104	11	on	on	ADP
gujaf-320	104	12	equity	equity	NOUN
gujaf-320	104	13	,	,	PUNCT
gujaf-320	104	14	tax	tax	NOUN
gujaf-320	104	15	rate	rate	NOUN
gujaf-320	104	16	,	,	PUNCT
gujaf-320	104	17	1.0	1.0	NUM
gujaf-320	104	18	introduction	introduction	NOUN
gujaf-320	104	19	taxation	taxation	NOUN
gujaf-320	104	20	and	and	CCONJ
gujaf-320	104	21	tax	tax	NOUN
gujaf-320	104	22	policy	policy	NOUN
gujaf-320	104	23	of	of	ADP
gujaf-320	104	24	any	any	DET
gujaf-320	104	25	economy	economy	NOUN
gujaf-320	104	26	has	have	VERB
gujaf-320	104	27	a	a	DET
gujaf-320	104	28	major	major	ADJ
gujaf-320	104	29	implication	implication	NOUN
gujaf-320	104	30	on	on	ADP
gujaf-320	104	31	the	the	DET
gujaf-320	104	32	growth	growth	NOUN
gujaf-320	104	33	and	and	CCONJ
gujaf-320	104	34	performance	performance	NOUN
gujaf-320	104	35	of	of	ADP
gujaf-320	104	36	businesses	business	NOUN
gujaf-320	104	37	in	in	ADP
gujaf-320	104	38	every	every	DET
gujaf-320	104	39	economy	economy	NOUN
gujaf-320	104	40	(	(	PUNCT
gujaf-320	104	41	gallemore	gallemore	VERB
gujaf-320	104	42	et	et	PROPN
gujaf-320	104	43	al	al	PROPN
gujaf-320	104	44	.	.	PROPN
gujaf-320	104	45	,	,	PUNCT
gujaf-320	104	46	2017	2017	NUM
gujaf-320	104	47	;	;	PUNCT
gujaf-320	104	48	olanreaju	olanreaju	PROPN
gujaf-320	104	49	&	&	CCONJ
gujaf-320	104	50	olayiwola	olayiwola	PROPN
gujaf-320	104	51	,	,	PUNCT
gujaf-320	104	52	2019	2019	NUM
gujaf-320	104	53	)	)	PUNCT
gujaf-320	104	54	.	.	PUNCT
gujaf-320	105	1	fiscal	fiscal	ADJ
gujaf-320	105	2	policy	policy	NOUN
gujaf-320	105	3	instrument	instrument	NOUN
gujaf-320	105	4	should	should	AUX
gujaf-320	105	5	not	not	PART
gujaf-320	105	6	be	be	AUX
gujaf-320	105	7	rigid	rigid	ADJ
gujaf-320	105	8	for	for	ADP
gujaf-320	105	9	the	the	DET
gujaf-320	105	10	taxpayers	taxpayer	NOUN
gujaf-320	105	11	.	.	PUNCT
gujaf-320	106	1	this	this	PRON
gujaf-320	106	2	is	be	AUX
gujaf-320	106	3	because	because	SCONJ
gujaf-320	106	4	a	a	DET
gujaf-320	106	5	flexible	flexible	ADJ
gujaf-320	106	6	and	and	CCONJ
gujaf-320	106	7	viable	viable	ADJ
gujaf-320	106	8	taxation	taxation	NOUN
gujaf-320	106	9	system	system	NOUN
gujaf-320	106	10	has	have	VERB
gujaf-320	106	11	the	the	DET
gujaf-320	106	12	capacity	capacity	NOUN
gujaf-320	106	13	to	to	PART
gujaf-320	106	14	stimulate	stimulate	VERB
gujaf-320	106	15	economic	economic	ADJ
gujaf-320	106	16	activities	activity	NOUN
gujaf-320	106	17	,	,	PUNCT
gujaf-320	106	18	promote	promote	VERB
gujaf-320	106	19	capital	capital	NOUN
gujaf-320	106	20	formation	formation	NOUN
gujaf-320	106	21	and	and	CCONJ
gujaf-320	106	22	investment	investment	NOUN
gujaf-320	106	23	and	and	CCONJ
gujaf-320	106	24	reduce	reduce	VERB
gujaf-320	106	25	unemployment	unemployment	NOUN
gujaf-320	106	26	.	.	PUNCT
gujaf-320	107	1	all	all	DET
gujaf-320	107	2	these	these	PRON
gujaf-320	107	3	are	be	AUX
gujaf-320	107	4	germane	germane	ADJ
gujaf-320	107	5	for	for	ADP
gujaf-320	107	6	achieving	achieve	VERB
gujaf-320	107	7	long	long	ADJ
gujaf-320	107	8	term	term	NOUN
gujaf-320	107	9	economic	economic	ADJ
gujaf-320	107	10	growth	growth	NOUN
gujaf-320	107	11	(	(	PUNCT
gujaf-320	107	12	olanreaju	olanreaju	PROPN
gujaf-320	107	13	&	&	CCONJ
gujaf-320	107	14	olayiwola	olayiwola	PROPN
gujaf-320	107	15	,	,	PUNCT
gujaf-320	107	16	2019	2019	NUM
gujaf-320	107	17	)	)	PUNCT
gujaf-320	107	18	.	.	PUNCT
gujaf-320	108	1	taxation	taxation	NOUN
gujaf-320	108	2	of	of	ADP
gujaf-320	108	3	corporate	corporate	ADJ
gujaf-320	108	4	profits	profit	NOUN
gujaf-320	108	5	is	be	AUX
gujaf-320	108	6	an	an	DET
gujaf-320	108	7	important	important	ADJ
gujaf-320	108	8	component	component	NOUN
gujaf-320	108	9	of	of	ADP
gujaf-320	108	10	a	a	DET
gujaf-320	108	11	country	country	NOUN
gujaf-320	108	12	’s	’s	PART
gujaf-320	108	13	fiscal	fiscal	ADJ
gujaf-320	108	14	policy	policy	NOUN
gujaf-320	108	15	.	.	PUNCT
gujaf-320	109	1	by	by	ADP
gujaf-320	109	2	imposing	impose	VERB
gujaf-320	109	3	taxes	taxis	NOUN
gujaf-320	109	4	,	,	PUNCT
gujaf-320	109	5	the	the	DET
gujaf-320	109	6	state	state	NOUN
gujaf-320	109	7	seeks	seek	VERB
gujaf-320	109	8	to	to	PART
gujaf-320	109	9	collect	collect	VERB
gujaf-320	109	10	financial	financial	ADJ
gujaf-320	109	11	resources	resource	NOUN
gujaf-320	109	12	to	to	ADP
gujaf-320	109	13	the	the	DET
gujaf-320	109	14	budget	budget	NOUN
gujaf-320	109	15	.	.	PUNCT
gujaf-320	110	1	thus	thus	ADV
gujaf-320	110	2	,	,	PUNCT
gujaf-320	110	3	the	the	DET
gujaf-320	110	4	taxes	taxis	NOUN
gujaf-320	110	5	represent	represent	VERB
gujaf-320	110	6	a	a	DET
gujaf-320	110	7	transfer	transfer	NOUN
gujaf-320	110	8	of	of	ADP
gujaf-320	110	9	financial	financial	ADJ
gujaf-320	110	10	resources	resource	NOUN
gujaf-320	110	11	from	from	ADP
gujaf-320	110	12	the	the	DET
gujaf-320	110	13	entities	entity	NOUN
gujaf-320	110	14	paying	pay	VERB
gujaf-320	110	15	the	the	DET
gujaf-320	110	16	tax	tax	NOUN
gujaf-320	110	17	to	to	ADP
gujaf-320	110	18	the	the	DET
gujaf-320	110	19	disposal	disposal	NOUN
gujaf-320	110	20	of	of	ADP
gujaf-320	110	21	the	the	DET
gujaf-320	110	22	state	state	NOUN
gujaf-320	110	23	(	(	PUNCT
gujaf-320	110	24	otwani	otwani	PROPN
gujaf-320	110	25	et	et	PROPN
gujaf-320	110	26	al	al	PROPN
gujaf-320	110	27	.	.	PROPN
gujaf-320	110	28	,	,	PUNCT
gujaf-320	110	29	2017	2017	NUM
gujaf-320	110	30	)	)	PUNCT
gujaf-320	110	31	.	.	PUNCT
gujaf-320	111	1	taxation	taxation	NOUN
gujaf-320	111	2	policies	policy	NOUN
gujaf-320	111	3	are	be	AUX
gujaf-320	111	4	the	the	DET
gujaf-320	111	5	rules	rule	NOUN
gujaf-320	111	6	and	and	CCONJ
gujaf-320	111	7	regulations	regulation	NOUN
gujaf-320	111	8	that	that	PRON
gujaf-320	111	9	govern	govern	VERB
gujaf-320	111	10	how	how	SCONJ
gujaf-320	111	11	the	the	DET
gujaf-320	111	12	government	government	NOUN
gujaf-320	111	13	collects	collect	VERB
gujaf-320	111	14	revenue	revenue	NOUN
gujaf-320	111	15	from	from	ADP
gujaf-320	111	16	individuals	individual	NOUN
gujaf-320	111	17	and	and	CCONJ
gujaf-320	111	18	businesses	business	NOUN
gujaf-320	111	19	(	(	PUNCT
gujaf-320	111	20	sobiech	sobiech	NOUN
gujaf-320	111	21	et	et	PROPN
gujaf-320	111	22	al	al	PROPN
gujaf-320	111	23	.	.	PROPN
gujaf-320	111	24	,	,	PUNCT
gujaf-320	111	25	2021	2021	NUM
gujaf-320	111	26	)	)	PUNCT
gujaf-320	111	27	.	.	PUNCT
gujaf-320	112	1	taxation	taxation	NOUN
gujaf-320	112	2	policies	policy	NOUN
gujaf-320	112	3	can	can	AUX
gujaf-320	112	4	have	have	VERB
gujaf-320	112	5	various	various	ADJ
gujaf-320	112	6	effects	effect	NOUN
gujaf-320	112	7	on	on	ADP
gujaf-320	112	8	the	the	DET
gujaf-320	112	9	economy	economy	NOUN
gujaf-320	112	10	,	,	PUNCT
gujaf-320	112	11	such	such	ADJ
gujaf-320	112	12	as	as	ADP
gujaf-320	112	13	influencing	influence	VERB
gujaf-320	112	14	the	the	DET
gujaf-320	112	15	allocation	allocation	NOUN
gujaf-320	112	16	of	of	ADP
gujaf-320	112	17	resources	resource	NOUN
gujaf-320	112	18	,	,	PUNCT
gujaf-320	112	19	the	the	DET
gujaf-320	112	20	distribution	distribution	NOUN
gujaf-320	112	21	of	of	ADP
gujaf-320	112	22	income	income	NOUN
gujaf-320	112	23	,	,	PUNCT
gujaf-320	112	24	the	the	DET
gujaf-320	112	25	level	level	NOUN
gujaf-320	112	26	of	of	ADP
gujaf-320	112	27	economic	economic	ADJ
gujaf-320	112	28	activity	activity	NOUN
gujaf-320	112	29	,	,	PUNCT
gujaf-320	112	30	and	and	CCONJ
gujaf-320	112	31	the	the	DET
gujaf-320	112	32	stability	stability	NOUN
gujaf-320	112	33	of	of	ADP
gujaf-320	112	34	the	the	DET
gujaf-320	112	35	financial	financial	ADJ
gujaf-320	112	36	system	system	NOUN
gujaf-320	112	37	(	(	PUNCT
gujaf-320	112	38	van	van	PROPN
gujaf-320	112	39	apeldoorn	apeldoorn	PROPN
gujaf-320	112	40	,	,	PUNCT
gujaf-320	112	41	2018	2018	NUM
gujaf-320	112	42	)	)	PUNCT
gujaf-320	112	43	.	.	PUNCT
gujaf-320	113	1	deposit	deposit	NOUN
gujaf-320	113	2	money	money	NOUN
gujaf-320	113	3	banks	bank	NOUN
gujaf-320	113	4	(	(	PUNCT
gujaf-320	113	5	dmbs	dmb	NOUN
gujaf-320	113	6	)	)	PUNCT
gujaf-320	113	7	are	be	AUX
gujaf-320	113	8	financial	financial	ADJ
gujaf-320	113	9	institutions	institution	NOUN
gujaf-320	113	10	that	that	PRON
gujaf-320	113	11	accept	accept	VERB
gujaf-320	113	12	deposits	deposit	NOUN
gujaf-320	113	13	from	from	ADP
gujaf-320	113	14	customers	customer	NOUN
gujaf-320	113	15	,	,	PUNCT
gujaf-320	113	16	lend	lend	VERB
gujaf-320	113	17	money	money	NOUN
gujaf-320	113	18	to	to	ADP
gujaf-320	113	19	borrowers	borrower	NOUN
gujaf-320	113	20	,	,	PUNCT
gujaf-320	113	21	and	and	CCONJ
gujaf-320	113	22	provide	provide	VERB
gujaf-320	113	23	other	other	ADJ
gujaf-320	113	24	services	service	NOUN
gujaf-320	113	25	such	such	ADJ
gujaf-320	113	26	as	as	ADP
gujaf-320	113	27	payment	payment	NOUN
gujaf-320	113	28	systems	system	NOUN
gujaf-320	113	29	,	,	PUNCT
gujaf-320	113	30	foreign	foreign	ADJ
gujaf-320	113	31	exchange	exchange	NOUN
gujaf-320	113	32	,	,	PUNCT
gujaf-320	113	33	and	and	CCONJ
gujaf-320	113	34	wealth	wealth	NOUN
gujaf-320	113	35	management	management	NOUN
gujaf-320	113	36	(	(	PUNCT
gujaf-320	113	37	mishkin	mishkin	PROPN
gujaf-320	113	38	&	&	CCONJ
gujaf-320	113	39	eakins	eakin	NOUN
gujaf-320	113	40	,	,	PUNCT
gujaf-320	113	41	2018	2018	NUM
gujaf-320	113	42	)	)	PUNCT
gujaf-320	113	43	.	.	PUNCT
gujaf-320	114	1	dmbs	dmb	NOUN
gujaf-320	114	2	are	be	AUX
gujaf-320	114	3	subject	subject	ADJ
gujaf-320	114	4	to	to	ADP
gujaf-320	114	5	taxation	taxation	NOUN
gujaf-320	114	6	policies	policy	NOUN
gujaf-320	114	7	that	that	PRON
gujaf-320	114	8	affect	affect	VERB
gujaf-320	114	9	their	their	PRON
gujaf-320	114	10	profitability	profitability	NOUN
gujaf-320	114	11	,	,	PUNCT
gujaf-320	114	12	risk	risk	NOUN
gujaf-320	114	13	-	-	PUNCT
gujaf-320	114	14	taking	take	VERB
gujaf-320	114	15	behaviour	behaviour	NOUN
gujaf-320	114	16	,	,	PUNCT
gujaf-320	114	17	and	and	CCONJ
gujaf-320	114	18	contribution	contribution	NOUN
gujaf-320	114	19	to	to	ADP
gujaf-320	114	20	the	the	DET
gujaf-320	114	21	public	public	ADJ
gujaf-320	114	22	sector	sector	NOUN
gujaf-320	114	23	.	.	PUNCT
gujaf-320	115	1	taxation	taxation	NOUN
gujaf-320	115	2	has	have	VERB
gujaf-320	115	3	different	different	ADJ
gujaf-320	115	4	implications	implication	NOUN
gujaf-320	115	5	on	on	ADP
gujaf-320	115	6	the	the	DET
gujaf-320	115	7	investment	investment	NOUN
gujaf-320	115	8	,	,	PUNCT
gujaf-320	115	9	financing	financing	NOUN
gujaf-320	115	10	and	and	CCONJ
gujaf-320	115	11	performance	performance	NOUN
gujaf-320	115	12	of	of	ADP
gujaf-320	115	13	a	a	DET
gujaf-320	115	14	firm	firm	ADJ
gujaf-320	115	15	(	(	PUNCT
gujaf-320	115	16	omesi	omesi	NOUN
gujaf-320	115	17	&	&	CCONJ
gujaf-320	115	18	appah	appah	PROPN
gujaf-320	115	19	,	,	PUNCT
gujaf-320	115	20	2021	2021	NUM
gujaf-320	115	21	)	)	PUNCT
gujaf-320	115	22	.	.	PUNCT
gujaf-320	116	1	high	high	ADJ
gujaf-320	116	2	tax	tax	NOUN
gujaf-320	116	3	burden	burden	NOUN
gujaf-320	116	4	impedes	impede	VERB
gujaf-320	116	5	investment	investment	NOUN
gujaf-320	116	6	and	and	CCONJ
gujaf-320	116	7	productive	productive	ADJ
gujaf-320	116	8	capacity	capacity	NOUN
gujaf-320	116	9	of	of	ADP
gujaf-320	116	10	a	a	DET
gujaf-320	116	11	firm	firm	NOUN
gujaf-320	116	12	through	through	ADP
gujaf-320	116	13	restriction	restriction	NOUN
gujaf-320	116	14	on	on	ADP
gujaf-320	116	15	financial	financial	ADJ
gujaf-320	116	16	resources	resource	NOUN
gujaf-320	116	17	availability	availability	NOUN
gujaf-320	116	18	(	(	PUNCT
gujaf-320	116	19	adelegan	adelegan	NOUN
gujaf-320	116	20	,	,	PUNCT
gujaf-320	116	21	2003	2003	NUM
gujaf-320	116	22	;	;	PUNCT
gujaf-320	116	23	fagbemi	fagbemi	PROPN
gujaf-320	116	24	,	,	PUNCT
gujaf-320	116	25	olaniyi	olaniyi	PROPN
gujaf-320	116	26	&	&	CCONJ
gujaf-320	116	27	ogundipe	ogundipe	PROPN
gujaf-320	116	28	,	,	PUNCT
gujaf-320	116	29	2019	2019	NUM
gujaf-320	116	30	)	)	PUNCT
gujaf-320	116	31	.	.	PUNCT
gujaf-320	117	1	also	also	ADV
gujaf-320	117	2	,	,	PUNCT
gujaf-320	117	3	the	the	DET
gujaf-320	117	4	financing	financing	NOUN
gujaf-320	117	5	of	of	ADP
gujaf-320	117	6	investments	investment	NOUN
gujaf-320	117	7	opportunity	opportunity	NOUN
gujaf-320	117	8	with	with	ADP
gujaf-320	117	9	debt	debt	NOUN
gujaf-320	117	10	has	have	VERB
gujaf-320	117	11	tax	tax	NOUN
gujaf-320	117	12	relief	relief	NOUN
gujaf-320	117	13	on	on	ADP
gujaf-320	117	14	interest	interest	NOUN
gujaf-320	117	15	payments	payment	NOUN
gujaf-320	117	16	while	while	SCONJ
gujaf-320	117	17	financing	finance	VERB
gujaf-320	117	18	through	through	ADP
gujaf-320	117	19	equity	equity	NOUN
gujaf-320	117	20	results	result	NOUN
gujaf-320	117	21	in	in	ADP
gujaf-320	117	22	taxation	taxation	NOUN
gujaf-320	117	23	being	be	AUX
gujaf-320	117	24	paid	pay	VERB
gujaf-320	117	25	from	from	ADP
gujaf-320	117	26	dividend	dividend	NOUN
gujaf-320	117	27	;	;	PUNCT
gujaf-320	117	28	thus	thus	ADV
gujaf-320	117	29	,	,	PUNCT
gujaf-320	117	30	creating	create	VERB
gujaf-320	117	31	shortage	shortage	NOUN
gujaf-320	117	32	of	of	ADP
gujaf-320	117	33	financial	financial	ADJ
gujaf-320	117	34	resources	resource	NOUN
gujaf-320	117	35	for	for	ADP
gujaf-320	117	36	an	an	DET
gujaf-320	117	37	organization	organization	NOUN
gujaf-320	117	38	(	(	PUNCT
gujaf-320	117	39	gabriel	gabriel	PROPN
gujaf-320	117	40	&	&	CCONJ
gujaf-320	117	41	gimenez	gimenez	PROPN
gujaf-320	117	42	,	,	PUNCT
gujaf-320	117	43	2015	2015	NUM
gujaf-320	117	44	;	;	PUNCT
gujaf-320	117	45	nekasa	nekasa	PROPN
gujaf-320	117	46	et	et	PROPN
gujaf-320	117	47	al	al	PROPN
gujaf-320	117	48	.	.	PROPN
gujaf-320	117	49	,	,	PUNCT
gujaf-320	117	50	2017	2017	NUM
gujaf-320	117	51	)	)	PUNCT
gujaf-320	117	52	.	.	PUNCT
gujaf-320	118	1	this	this	DET
gujaf-320	118	2	process	process	NOUN
gujaf-320	118	3	determines	determine	VERB
gujaf-320	118	4	the	the	DET
gujaf-320	118	5	investments	investment	NOUN
gujaf-320	118	6	and	and	CCONJ
gujaf-320	118	7	future	future	ADJ
gujaf-320	118	8	growth	growth	NOUN
gujaf-320	118	9	prospects	prospect	NOUN
gujaf-320	118	10	of	of	ADP
gujaf-320	118	11	an	an	DET
gujaf-320	118	12	organization	organization	NOUN
gujaf-320	118	13	.	.	PUNCT
gujaf-320	119	1	because	because	SCONJ
gujaf-320	119	2	corporate	corporate	ADJ
gujaf-320	119	3	profits	profit	NOUN
gujaf-320	119	4	represent	represent	VERB
gujaf-320	119	5	a	a	DET
gujaf-320	119	6	corporation	corporation	NOUN
gujaf-320	119	7	's	's	PART
gujaf-320	119	8	income	income	NOUN
gujaf-320	119	9	,	,	PUNCT
gujaf-320	119	10	they	they	PRON
gujaf-320	119	11	are	be	AUX
gujaf-320	119	12	one	one	NUM
gujaf-320	119	13	of	of	ADP
gujaf-320	119	14	the	the	DET
gujaf-320	119	15	most	most	ADV
gujaf-320	119	16	important	important	ADJ
gujaf-320	119	17	things	thing	NOUN
gujaf-320	119	18	to	to	PART
gujaf-320	119	19	look	look	VERB
gujaf-320	119	20	mailto:emmanueloyasor247@gmail.com	mailto:emmanueloyasor247@gmail.com	X
gujaf-320	120	1	https://doi.org/10.57233/gujaf.v5i2.01	https://doi.org/10.57233/gujaf.v5i2.01	INTJ
gujaf-320	120	2	gusau	gusau	PROPN
gujaf-320	120	3	journal	journal	PROPN
gujaf-320	120	4	of	of	ADP
gujaf-320	120	5	accounting	accounting	NOUN
gujaf-320	120	6	and	and	CCONJ
gujaf-320	120	7	finance	finance	NOUN
gujaf-320	120	8	,	,	PUNCT
gujaf-320	120	9	vol	vol	NOUN
gujaf-320	120	10	.	.	PROPN
gujaf-320	120	11	5	5	NUM
gujaf-320	120	12	,	,	PUNCT
gujaf-320	120	13	issue	issue	NOUN
gujaf-320	120	14	2	2	NUM
gujaf-320	120	15	,	,	PUNCT
gujaf-320	120	16	october	october	PROPN
gujaf-320	120	17	,	,	PUNCT
gujaf-320	120	18	2024	2024	NUM
gujaf-320	120	19	345	345	NUM
gujaf-320	120	20	at	at	ADP
gujaf-320	120	21	when	when	SCONJ
gujaf-320	120	22	investing	invest	VERB
gujaf-320	120	23	.	.	PUNCT
gujaf-320	121	1	increasing	increase	VERB
gujaf-320	121	2	profits	profit	NOUN
gujaf-320	121	3	means	mean	VERB
gujaf-320	121	4	either	either	CCONJ
gujaf-320	121	5	increased	increase	VERB
gujaf-320	121	6	corporate	corporate	ADJ
gujaf-320	121	7	spending	spending	NOUN
gujaf-320	121	8	,	,	PUNCT
gujaf-320	121	9	growth	growth	NOUN
gujaf-320	121	10	in	in	ADP
gujaf-320	121	11	retained	retain	VERB
gujaf-320	121	12	earnings	earning	NOUN
gujaf-320	121	13	or	or	CCONJ
gujaf-320	121	14	increased	increase	VERB
gujaf-320	121	15	dividend	dividend	NOUN
gujaf-320	121	16	payments	payment	NOUN
gujaf-320	121	17	to	to	ADP
gujaf-320	121	18	shareholders	shareholder	NOUN
gujaf-320	121	19	(	(	PUNCT
gujaf-320	121	20	doménech	doménech	NOUN
gujaf-320	121	21	et	et	PROPN
gujaf-320	121	22	al	al	PROPN
gujaf-320	121	23	.	.	PROPN
gujaf-320	121	24	,	,	PUNCT
gujaf-320	121	25	2023	2023	NUM
gujaf-320	121	26	&	&	CCONJ
gujaf-320	121	27	european	european	PROPN
gujaf-320	121	28	central	central	PROPN
gujaf-320	121	29	bank	bank	PROPN
gujaf-320	121	30	,	,	PUNCT
gujaf-320	121	31	2022	2022	NUM
gujaf-320	121	32	)	)	PUNCT
gujaf-320	121	33	.	.	PUNCT
gujaf-320	122	1	the	the	DET
gujaf-320	122	2	literature	literature	NOUN
gujaf-320	122	3	identifies	identify	VERB
gujaf-320	122	4	some	some	DET
gujaf-320	122	5	effects	effect	NOUN
gujaf-320	122	6	of	of	ADP
gujaf-320	122	7	higher	high	ADJ
gujaf-320	122	8	bank	bank	NOUN
gujaf-320	122	9	taxes	taxis	NOUN
gujaf-320	122	10	on	on	ADP
gujaf-320	122	11	bank	bank	NOUN
gujaf-320	122	12	operations	operation	NOUN
gujaf-320	122	13	and	and	CCONJ
gujaf-320	122	14	the	the	DET
gujaf-320	122	15	economy	economy	NOUN
gujaf-320	122	16	.	.	PUNCT
gujaf-320	123	1	the	the	DET
gujaf-320	123	2	effects	effect	NOUN
gujaf-320	123	3	of	of	ADP
gujaf-320	123	4	bank	bank	NOUN
gujaf-320	123	5	taxes	taxis	NOUN
gujaf-320	123	6	on	on	ADP
gujaf-320	123	7	bank	bank	NOUN
gujaf-320	123	8	risk	risk	NOUN
gujaf-320	123	9	-	-	PUNCT
gujaf-320	123	10	taking	taking	NOUN
gujaf-320	123	11	are	be	AUX
gujaf-320	123	12	ambiguous	ambiguous	ADJ
gujaf-320	123	13	:	:	PUNCT
gujaf-320	123	14	some	some	DET
gujaf-320	123	15	studies	study	NOUN
gujaf-320	123	16	suggest	suggest	VERB
gujaf-320	123	17	that	that	SCONJ
gujaf-320	123	18	taxes	taxis	NOUN
gujaf-320	123	19	may	may	AUX
gujaf-320	123	20	reduce	reduce	VERB
gujaf-320	123	21	risk	risk	NOUN
gujaf-320	123	22	-	-	PUNCT
gujaf-320	123	23	taking	taking	NOUN
gujaf-320	123	24	(	(	PUNCT
gujaf-320	123	25	belucci	belucci	NOUN
gujaf-320	123	26	et	et	PROPN
gujaf-320	123	27	al	al	PROPN
gujaf-320	123	28	.	.	PROPN
gujaf-320	123	29	,	,	PUNCT
gujaf-320	123	30	2023	2023	NUM
gujaf-320	123	31	)	)	PUNCT
gujaf-320	123	32	while	while	SCONJ
gujaf-320	123	33	others	other	NOUN
gujaf-320	123	34	present	present	VERB
gujaf-320	123	35	evidence	evidence	NOUN
gujaf-320	123	36	for	for	ADP
gujaf-320	123	37	increased	increase	VERB
gujaf-320	123	38	bank	bank	NOUN
gujaf-320	123	39	risk	risk	NOUN
gujaf-320	123	40	-	-	PUNCT
gujaf-320	123	41	taking	taking	NOUN
gujaf-320	123	42	(	(	PUNCT
gujaf-320	123	43	devereux	devereux	PROPN
gujaf-320	123	44	et	et	PROPN
gujaf-320	123	45	al	al	PROPN
gujaf-320	123	46	.	.	PROPN
gujaf-320	123	47	,	,	PUNCT
gujaf-320	123	48	2019	2019	NUM
gujaf-320	123	49	;	;	PUNCT
gujaf-320	123	50	borsuk	borsuk	PRON
gujaf-320	123	51	et	et	PROPN
gujaf-320	123	52	al	al	PROPN
gujaf-320	123	53	.	.	PROPN
gujaf-320	123	54	,	,	PUNCT
gujaf-320	123	55	2023	2023	NUM
gujaf-320	123	56	)	)	PUNCT
gujaf-320	123	57	.	.	PUNCT
gujaf-320	124	1	some	some	DET
gujaf-320	124	2	evidence	evidence	NOUN
gujaf-320	124	3	confirm	confirm	VERB
gujaf-320	124	4	that	that	SCONJ
gujaf-320	124	5	loan	loan	NOUN
gujaf-320	124	6	rates	rate	NOUN
gujaf-320	124	7	increase	increase	VERB
gujaf-320	124	8	,	,	PUNCT
gujaf-320	124	9	and	and	CCONJ
gujaf-320	124	10	loan	loan	NOUN
gujaf-320	124	11	volumes	volume	NOUN
gujaf-320	124	12	decline	decline	VERB
gujaf-320	124	13	(	(	PUNCT
gujaf-320	124	14	buch	buch	PROPN
gujaf-320	124	15	et	et	PROPN
gujaf-320	124	16	al	al	PROPN
gujaf-320	124	17	.	.	PROPN
gujaf-320	124	18	,	,	PUNCT
gujaf-320	124	19	2016	2016	NUM
gujaf-320	124	20	;	;	PUNCT
gujaf-320	124	21	célérier	célérier	NOUN
gujaf-320	124	22	et	et	PROPN
gujaf-320	124	23	al	al	PROPN
gujaf-320	124	24	.	.	PROPN
gujaf-320	124	25	,	,	PUNCT
gujaf-320	124	26	2017	2017	NUM
gujaf-320	124	27	;	;	PUNCT
gujaf-320	124	28	borsuk	borsuk	PRON
gujaf-320	124	29	et	et	PROPN
gujaf-320	124	30	al	al	PROPN
gujaf-320	124	31	.	.	PROPN
gujaf-320	124	32	,	,	PUNCT
gujaf-320	124	33	2023	2023	NUM
gujaf-320	124	34	;	;	PUNCT
gujaf-320	124	35	doménech	doménech	NOUN
gujaf-320	124	36	et	et	PROPN
gujaf-320	124	37	al	al	PROPN
gujaf-320	124	38	.	.	PROPN
gujaf-320	124	39	,	,	PUNCT
gujaf-320	124	40	2023	2023	NUM
gujaf-320	124	41	)	)	PUNCT
gujaf-320	124	42	.	.	PUNCT
gujaf-320	125	1	higher	high	ADJ
gujaf-320	125	2	bank	bank	NOUN
gujaf-320	125	3	taxes	taxis	NOUN
gujaf-320	125	4	also	also	ADV
gujaf-320	125	5	penalize	penalize	VERB
gujaf-320	125	6	bank	bank	NOUN
gujaf-320	125	7	shareholders	shareholder	NOUN
gujaf-320	125	8	,	,	PUNCT
gujaf-320	125	9	and	and	CCONJ
gujaf-320	125	10	tend	tend	VERB
gujaf-320	125	11	to	to	PART
gujaf-320	125	12	induce	induce	VERB
gujaf-320	125	13	a	a	DET
gujaf-320	125	14	negative	negative	ADJ
gujaf-320	125	15	stock	stock	NOUN
gujaf-320	125	16	market	market	NOUN
gujaf-320	125	17	response	response	NOUN
gujaf-320	125	18	,	,	PUNCT
gujaf-320	125	19	leading	lead	VERB
gujaf-320	125	20	to	to	ADP
gujaf-320	125	21	a	a	DET
gujaf-320	125	22	loss	loss	NOUN
gujaf-320	125	23	of	of	ADP
gujaf-320	125	24	banks	bank	NOUN
gujaf-320	125	25	’	'	PUNCT
gujaf-320	125	26	market	market	NOUN
gujaf-320	125	27	value	value	NOUN
gujaf-320	125	28	(	(	PUNCT
gujaf-320	125	29	chronopoulos	chronopoulo	NOUN
gujaf-320	125	30	et	et	PROPN
gujaf-320	125	31	al	al	PROPN
gujaf-320	125	32	.	.	PROPN
gujaf-320	125	33	,	,	PUNCT
gujaf-320	125	34	2019	2019	NUM
gujaf-320	125	35	)	)	PUNCT
gujaf-320	125	36	.	.	PUNCT
gujaf-320	126	1	lower	low	ADJ
gujaf-320	126	2	lending	lending	NOUN
gujaf-320	126	3	,	,	PUNCT
gujaf-320	126	4	in	in	ADP
gujaf-320	126	5	turn	turn	NOUN
gujaf-320	126	6	,	,	PUNCT
gujaf-320	126	7	induces	induce	VERB
gujaf-320	126	8	a	a	DET
gujaf-320	126	9	decrease	decrease	NOUN
gujaf-320	126	10	in	in	ADP
gujaf-320	126	11	corporate	corporate	ADJ
gujaf-320	126	12	investment	investment	NOUN
gujaf-320	126	13	(	(	PUNCT
gujaf-320	126	14	sobiech	sobiech	NOUN
gujaf-320	126	15	et	et	PROPN
gujaf-320	126	16	al	al	PROPN
gujaf-320	126	17	.	.	PROPN
gujaf-320	126	18	,	,	PUNCT
gujaf-320	126	19	2021	2021	NUM
gujaf-320	126	20	)	)	PUNCT
gujaf-320	126	21	and	and	CCONJ
gujaf-320	126	22	suppresses	suppress	VERB
gujaf-320	126	23	banks	bank	NOUN
gujaf-320	126	24	’	'	PUNCT
gujaf-320	126	25	financial	financial	ADJ
gujaf-320	126	26	market	market	NOUN
gujaf-320	126	27	activities	activity	NOUN
gujaf-320	126	28	including	include	VERB
gujaf-320	126	29	interbank	interbank	NOUN
gujaf-320	126	30	lending	lending	NOUN
gujaf-320	126	31	and	and	CCONJ
gujaf-320	126	32	market	market	NOUN
gujaf-320	126	33	-	-	PUNCT
gujaf-320	126	34	making	making	NOUN
gujaf-320	126	35	(	(	PUNCT
gujaf-320	126	36	hryckiewicz	hryckiewicz	NOUN
gujaf-320	126	37	et	et	PROPN
gujaf-320	126	38	al	al	PROPN
gujaf-320	126	39	.	.	PROPN
gujaf-320	126	40	,	,	PUNCT
gujaf-320	126	41	2018	2018	NUM
gujaf-320	126	42	;	;	PUNCT
gujaf-320	126	43	célérier	célérier	NOUN
gujaf-320	126	44	et	et	PROPN
gujaf-320	126	45	al	al	PROPN
gujaf-320	126	46	.	.	PROPN
gujaf-320	126	47	,	,	PUNCT
gujaf-320	126	48	2020	2020	NUM
gujaf-320	126	49	)	)	PUNCT
gujaf-320	126	50	.	.	PUNCT
gujaf-320	127	1	bank	bank	NOUN
gujaf-320	127	2	taxes	taxis	NOUN
gujaf-320	127	3	may	may	AUX
gujaf-320	127	4	result	result	VERB
gujaf-320	127	5	in	in	ADP
gujaf-320	127	6	lower	low	ADJ
gujaf-320	127	7	interest	interest	NOUN
gujaf-320	127	8	rates	rate	NOUN
gujaf-320	127	9	and	and	CCONJ
gujaf-320	127	10	higher	high	ADJ
gujaf-320	127	11	fees	fee	NOUN
gujaf-320	127	12	for	for	ADP
gujaf-320	127	13	depositors	depositor	NOUN
gujaf-320	127	14	(	(	PUNCT
gujaf-320	127	15	banerji	banerji	X
gujaf-320	127	16	et	et	PROPN
gujaf-320	127	17	al	al	PROPN
gujaf-320	127	18	.	.	PROPN
gujaf-320	127	19	,	,	PUNCT
gujaf-320	127	20	2018	2018	NUM
gujaf-320	127	21	)	)	PUNCT
gujaf-320	127	22	.	.	PUNCT
gujaf-320	128	1	in	in	ADP
gujaf-320	128	2	fact	fact	NOUN
gujaf-320	128	3	,	,	PUNCT
gujaf-320	128	4	the	the	DET
gujaf-320	128	5	cost	cost	NOUN
gujaf-320	128	6	of	of	ADP
gujaf-320	128	7	bank	bank	NOUN
gujaf-320	128	8	taxes	taxis	NOUN
gujaf-320	128	9	may	may	AUX
gujaf-320	128	10	be	be	AUX
gujaf-320	128	11	particularly	particularly	ADV
gujaf-320	128	12	likely	likely	ADJ
gujaf-320	128	13	to	to	PART
gujaf-320	128	14	fall	fall	VERB
gujaf-320	128	15	on	on	ADP
gujaf-320	128	16	households	household	NOUN
gujaf-320	128	17	as	as	SCONJ
gujaf-320	128	18	their	their	PRON
gujaf-320	128	19	demand	demand	NOUN
gujaf-320	128	20	for	for	ADP
gujaf-320	128	21	bank	bank	NOUN
gujaf-320	128	22	services	service	NOUN
gujaf-320	128	23	is	be	AUX
gujaf-320	128	24	less	less	ADJ
gujaf-320	128	25	price	price	NOUN
gujaf-320	128	26	-	-	PUNCT
gujaf-320	128	27	sensitive	sensitive	ADJ
gujaf-320	128	28	compared	compare	VERB
gujaf-320	128	29	to	to	ADP
gujaf-320	128	30	other	other	ADJ
gujaf-320	128	31	bank	bank	NOUN
gujaf-320	128	32	customers	customer	NOUN
gujaf-320	128	33	(	(	PUNCT
gujaf-320	128	34	capelle	capelle	NOUN
gujaf-320	128	35	-	-	PUNCT
gujaf-320	128	36	blancard	blancard	NOUN
gujaf-320	128	37	&	&	CCONJ
gujaf-320	128	38	havrylchyk	havrylchyk	PROPN
gujaf-320	128	39	,	,	PUNCT
gujaf-320	128	40	2017	2017	NUM
gujaf-320	128	41	)	)	PUNCT
gujaf-320	128	42	.	.	PUNCT
gujaf-320	129	1	these	these	DET
gujaf-320	129	2	effects	effect	NOUN
gujaf-320	129	3	may	may	AUX
gujaf-320	129	4	be	be	AUX
gujaf-320	129	5	especially	especially	ADV
gujaf-320	129	6	pronounced	pronounce	VERB
gujaf-320	129	7	in	in	ADP
gujaf-320	129	8	concentrated	concentrated	ADJ
gujaf-320	129	9	markets	market	NOUN
gujaf-320	129	10	,	,	PUNCT
gujaf-320	129	11	where	where	SCONJ
gujaf-320	129	12	banks	bank	NOUN
gujaf-320	129	13	have	have	VERB
gujaf-320	129	14	more	more	ADJ
gujaf-320	129	15	ability	ability	NOUN
gujaf-320	129	16	to	to	PART
gujaf-320	129	17	pass	pass	VERB
gujaf-320	129	18	on	on	ADP
gujaf-320	129	19	higher	high	ADJ
gujaf-320	129	20	costs	cost	NOUN
gujaf-320	129	21	to	to	ADP
gujaf-320	129	22	customers	customer	NOUN
gujaf-320	129	23	(	(	PUNCT
gujaf-320	129	24	kogler	kogler	NOUN
gujaf-320	129	25	,	,	PUNCT
gujaf-320	129	26	2018	2018	NUM
gujaf-320	129	27	)	)	PUNCT
gujaf-320	129	28	.	.	PUNCT
gujaf-320	130	1	however	however	ADV
gujaf-320	130	2	,	,	PUNCT
gujaf-320	130	3	in	in	ADP
gujaf-320	130	4	cases	case	NOUN
gujaf-320	130	5	when	when	SCONJ
gujaf-320	130	6	taxes	taxis	NOUN
gujaf-320	130	7	are	be	AUX
gujaf-320	130	8	imposed	impose	VERB
gujaf-320	130	9	specifically	specifically	ADV
gujaf-320	130	10	on	on	ADP
gujaf-320	130	11	bank	bank	NOUN
gujaf-320	130	12	liabilities	liability	NOUN
gujaf-320	130	13	excluding	exclude	VERB
gujaf-320	130	14	deposits	deposit	NOUN
gujaf-320	130	15	,	,	PUNCT
gujaf-320	130	16	deposit	deposit	NOUN
gujaf-320	130	17	rates	rate	NOUN
gujaf-320	130	18	may	may	AUX
gujaf-320	130	19	on	on	ADP
gujaf-320	130	20	the	the	DET
gujaf-320	130	21	contrary	contrary	ADJ
gujaf-320	130	22	increase	increase	NOUN
gujaf-320	130	23	(	(	PUNCT
gujaf-320	130	24	buch	buch	PROPN
gujaf-320	130	25	et	et	PROPN
gujaf-320	130	26	al	al	PROPN
gujaf-320	130	27	.	.	PROPN
gujaf-320	130	28	,	,	PUNCT
gujaf-320	130	29	2016	2016	NUM
gujaf-320	130	30	)	)	PUNCT
gujaf-320	130	31	.	.	PUNCT
gujaf-320	131	1	in	in	ADP
gujaf-320	131	2	nigeria	nigeria	PROPN
gujaf-320	131	3	,	,	PUNCT
gujaf-320	131	4	the	the	DET
gujaf-320	131	5	central	central	ADJ
gujaf-320	131	6	bank	bank	PROPN
gujaf-320	131	7	of	of	ADP
gujaf-320	131	8	nigeria	nigeria	PROPN
gujaf-320	131	9	has	have	VERB
gujaf-320	131	10	regulatory	regulatory	ADJ
gujaf-320	131	11	guidelines	guideline	NOUN
gujaf-320	131	12	that	that	PRON
gujaf-320	131	13	affect	affect	VERB
gujaf-320	131	14	the	the	DET
gujaf-320	131	15	tax	tax	NOUN
gujaf-320	131	16	obligations	obligation	NOUN
gujaf-320	131	17	of	of	ADP
gujaf-320	131	18	dmbs	dmb	NOUN
gujaf-320	131	19	.	.	PUNCT
gujaf-320	132	1	also	also	ADV
gujaf-320	132	2	,	,	PUNCT
gujaf-320	132	3	the	the	DET
gujaf-320	132	4	tax	tax	NOUN
gujaf-320	132	5	laws	law	NOUN
gujaf-320	132	6	governing	govern	VERB
gujaf-320	132	7	the	the	DET
gujaf-320	132	8	operations	operation	NOUN
gujaf-320	132	9	of	of	ADP
gujaf-320	132	10	dmbs	dmb	NOUN
gujaf-320	132	11	include	include	VERB
gujaf-320	132	12	the	the	DET
gujaf-320	132	13	personal	personal	ADJ
gujaf-320	132	14	income	income	NOUN
gujaf-320	132	15	tax	tax	PROPN
gujaf-320	132	16	act	act	NOUN
gujaf-320	132	17	(	(	PUNCT
gujaf-320	132	18	pita	pita	NOUN
gujaf-320	132	19	)	)	PUNCT
gujaf-320	132	20	,	,	PUNCT
gujaf-320	132	21	companies	company	NOUN
gujaf-320	132	22	income	income	VERB
gujaf-320	132	23	tax	tax	PROPN
gujaf-320	132	24	act	act	PROPN
gujaf-320	132	25	(	(	PUNCT
gujaf-320	132	26	cita	cita	PROPN
gujaf-320	132	27	)	)	PUNCT
gujaf-320	132	28	,	,	PUNCT
gujaf-320	132	29	and	and	CCONJ
gujaf-320	132	30	the	the	DET
gujaf-320	132	31	value	value	NOUN
gujaf-320	132	32	added	add	VERB
gujaf-320	132	33	tax	tax	NOUN
gujaf-320	132	34	act	act	NOUN
gujaf-320	132	35	(	(	PUNCT
gujaf-320	132	36	vata	vata	NOUN
gujaf-320	132	37	)	)	PUNCT
gujaf-320	132	38	.	.	PUNCT
gujaf-320	133	1	the	the	DET
gujaf-320	133	2	laws	law	NOUN
gujaf-320	133	3	prescribe	prescribe	VERB
gujaf-320	133	4	the	the	DET
gujaf-320	133	5	tax	tax	NOUN
gujaf-320	133	6	rates	rate	NOUN
gujaf-320	133	7	,	,	PUNCT
gujaf-320	133	8	exemptions	exemption	NOUN
gujaf-320	133	9	,	,	PUNCT
gujaf-320	133	10	deductions	deduction	NOUN
gujaf-320	133	11	,	,	PUNCT
gujaf-320	133	12	and	and	CCONJ
gujaf-320	133	13	rules	rule	NOUN
gujaf-320	133	14	for	for	ADP
gujaf-320	133	15	the	the	DET
gujaf-320	133	16	computation	computation	NOUN
gujaf-320	133	17	of	of	ADP
gujaf-320	133	18	taxable	taxable	ADJ
gujaf-320	133	19	income	income	NOUN
gujaf-320	133	20	(	(	PUNCT
gujaf-320	133	21	agbonika	agbonika	PROPN
gujaf-320	133	22	&	&	CCONJ
gujaf-320	133	23	agbonika	agbonika	PROPN
gujaf-320	133	24	,	,	PUNCT
gujaf-320	133	25	2021	2021	NUM
gujaf-320	133	26	)	)	PUNCT
gujaf-320	133	27	.	.	PUNCT
gujaf-320	134	1	the	the	DET
gujaf-320	134	2	profitability	profitability	NOUN
gujaf-320	134	3	of	of	ADP
gujaf-320	134	4	the	the	DET
gujaf-320	134	5	banks	bank	NOUN
gujaf-320	134	6	is	be	AUX
gujaf-320	134	7	a	a	DET
gujaf-320	134	8	crucial	crucial	ADJ
gujaf-320	134	9	indicator	indicator	NOUN
gujaf-320	134	10	of	of	ADP
gujaf-320	134	11	their	their	PRON
gujaf-320	134	12	financial	financial	ADJ
gujaf-320	134	13	health	health	NOUN
gujaf-320	134	14	,	,	PUNCT
gujaf-320	134	15	efficiency	efficiency	NOUN
gujaf-320	134	16	,	,	PUNCT
gujaf-320	134	17	and	and	CCONJ
gujaf-320	134	18	ability	ability	NOUN
gujaf-320	134	19	to	to	PART
gujaf-320	134	20	generate	generate	VERB
gujaf-320	134	21	returns	return	NOUN
gujaf-320	134	22	for	for	ADP
gujaf-320	134	23	shareholders	shareholder	NOUN
gujaf-320	134	24	.	.	PUNCT
gujaf-320	135	1	understanding	understand	VERB
gujaf-320	135	2	the	the	DET
gujaf-320	135	3	impact	impact	NOUN
gujaf-320	135	4	of	of	ADP
gujaf-320	135	5	taxation	taxation	NOUN
gujaf-320	135	6	policies	policy	NOUN
gujaf-320	135	7	on	on	ADP
gujaf-320	135	8	the	the	DET
gujaf-320	135	9	profitability	profitability	NOUN
gujaf-320	135	10	of	of	ADP
gujaf-320	135	11	the	the	DET
gujaf-320	135	12	dmbs	dmb	NOUN
gujaf-320	135	13	is	be	AUX
gujaf-320	135	14	important	important	ADJ
gujaf-320	135	15	for	for	ADP
gujaf-320	135	16	banking	banking	NOUN
gujaf-320	135	17	expansion	expansion	NOUN
gujaf-320	135	18	and	and	CCONJ
gujaf-320	135	19	to	to	PART
gujaf-320	135	20	provide	provide	VERB
gujaf-320	135	21	adequate	adequate	ADJ
gujaf-320	135	22	returns	return	NOUN
gujaf-320	135	23	to	to	ADP
gujaf-320	135	24	investors	investor	NOUN
gujaf-320	135	25	(	(	PUNCT
gujaf-320	135	26	hassan	hassan	PROPN
gujaf-320	135	27	&	&	CCONJ
gujaf-320	135	28	oyedele	oyedele	PROPN
gujaf-320	135	29	,	,	PUNCT
gujaf-320	135	30	2022	2022	NUM
gujaf-320	135	31	)	)	PUNCT
gujaf-320	135	32	.	.	PUNCT
gujaf-320	136	1	despite	despite	SCONJ
gujaf-320	136	2	this	this	PRON
gujaf-320	136	3	,	,	PUNCT
gujaf-320	136	4	there	there	PRON
gujaf-320	136	5	is	be	VERB
gujaf-320	136	6	a	a	DET
gujaf-320	136	7	noticeable	noticeable	ADJ
gujaf-320	136	8	inconsistency	inconsistency	NOUN
gujaf-320	136	9	and	and	CCONJ
gujaf-320	136	10	gap	gap	NOUN
gujaf-320	136	11	in	in	ADP
gujaf-320	136	12	the	the	DET
gujaf-320	136	13	existing	exist	VERB
gujaf-320	136	14	body	body	NOUN
gujaf-320	136	15	of	of	ADP
gujaf-320	136	16	knowledge	knowledge	NOUN
gujaf-320	136	17	.	.	PUNCT
gujaf-320	137	1	there	there	PRON
gujaf-320	137	2	is	be	VERB
gujaf-320	137	3	a	a	DET
gujaf-320	137	4	lack	lack	NOUN
gujaf-320	137	5	of	of	ADP
gujaf-320	137	6	specific	specific	ADJ
gujaf-320	137	7	research	research	NOUN
gujaf-320	137	8	that	that	PRON
gujaf-320	137	9	delves	delve	VERB
gujaf-320	137	10	into	into	ADP
gujaf-320	137	11	the	the	DET
gujaf-320	137	12	intricacies	intricacy	NOUN
gujaf-320	137	13	of	of	ADP
gujaf-320	137	14	how	how	SCONJ
gujaf-320	137	15	different	different	ADJ
gujaf-320	137	16	taxation	taxation	NOUN
gujaf-320	137	17	affect	affect	VERB
gujaf-320	137	18	the	the	DET
gujaf-320	137	19	financial	financial	ADJ
gujaf-320	137	20	performance	performance	NOUN
gujaf-320	137	21	of	of	ADP
gujaf-320	137	22	dmbs	dmb	NOUN
gujaf-320	137	23	,	,	PUNCT
gujaf-320	137	24	particularly	particularly	ADV
gujaf-320	137	25	within	within	ADP
gujaf-320	137	26	the	the	DET
gujaf-320	137	27	nigerian	nigerian	ADJ
gujaf-320	137	28	context	context	NOUN
gujaf-320	137	29	.	.	PUNCT
gujaf-320	138	1	the	the	DET
gujaf-320	138	2	study	study	NOUN
gujaf-320	138	3	investigates	investigate	VERB
gujaf-320	138	4	the	the	DET
gujaf-320	138	5	impact	impact	NOUN
gujaf-320	138	6	of	of	ADP
gujaf-320	138	7	taxation	taxation	NOUN
gujaf-320	138	8	on	on	ADP
gujaf-320	138	9	the	the	DET
gujaf-320	138	10	profitability	profitability	NOUN
gujaf-320	138	11	of	of	ADP
gujaf-320	138	12	banks	bank	NOUN
gujaf-320	138	13	in	in	ADP
gujaf-320	138	14	nigeria	nigeria	PROPN
gujaf-320	138	15	.	.	PUNCT
gujaf-320	139	1	first	first	ADV
gujaf-320	139	2	,	,	PUNCT
gujaf-320	139	3	we	we	PRON
gujaf-320	139	4	determine	determine	VERB
gujaf-320	139	5	the	the	DET
gujaf-320	139	6	effect	effect	NOUN
gujaf-320	139	7	of	of	ADP
gujaf-320	139	8	marginal	marginal	ADJ
gujaf-320	139	9	tax	tax	NOUN
gujaf-320	139	10	rate	rate	NOUN
gujaf-320	139	11	on	on	ADP
gujaf-320	139	12	profitability	profitability	NOUN
gujaf-320	139	13	of	of	ADP
gujaf-320	139	14	banks	bank	NOUN
gujaf-320	139	15	in	in	ADP
gujaf-320	139	16	nigeria	nigeria	PROPN
gujaf-320	139	17	.	.	PUNCT
gujaf-320	140	1	second	second	ADV
gujaf-320	140	2	,	,	PUNCT
gujaf-320	140	3	we	we	PRON
gujaf-320	140	4	intend	intend	VERB
gujaf-320	140	5	to	to	PART
gujaf-320	140	6	investigate	investigate	VERB
gujaf-320	140	7	the	the	DET
gujaf-320	140	8	effect	effect	NOUN
gujaf-320	140	9	of	of	ADP
gujaf-320	140	10	effective	effective	ADJ
gujaf-320	140	11	tax	tax	NOUN
gujaf-320	140	12	rate	rate	NOUN
gujaf-320	140	13	on	on	ADP
gujaf-320	140	14	profitability	profitability	NOUN
gujaf-320	140	15	of	of	ADP
gujaf-320	140	16	banks	bank	NOUN
gujaf-320	140	17	in	in	ADP
gujaf-320	140	18	nigeria	nigeria	PROPN
gujaf-320	140	19	.	.	PUNCT
gujaf-320	141	1	third	third	ADV
gujaf-320	141	2	,	,	PUNCT
gujaf-320	141	3	we	we	PRON
gujaf-320	141	4	intend	intend	VERB
gujaf-320	141	5	to	to	PART
gujaf-320	141	6	find	find	VERB
gujaf-320	141	7	the	the	DET
gujaf-320	141	8	effect	effect	NOUN
gujaf-320	141	9	of	of	ADP
gujaf-320	141	10	average	average	ADJ
gujaf-320	141	11	tax	tax	NOUN
gujaf-320	141	12	rate	rate	NOUN
gujaf-320	141	13	on	on	ADP
gujaf-320	141	14	profitability	profitability	NOUN
gujaf-320	141	15	of	of	ADP
gujaf-320	141	16	nigerian	nigerian	ADJ
gujaf-320	141	17	business	business	NOUN
gujaf-320	141	18	organizations	organization	NOUN
gujaf-320	141	19	.	.	PUNCT
gujaf-320	142	1	the	the	DET
gujaf-320	142	2	paper	paper	NOUN
gujaf-320	142	3	tests	test	VERB
gujaf-320	142	4	three	three	NUM
gujaf-320	142	5	hypotheses	hypothesis	NOUN
gujaf-320	142	6	,	,	PUNCT
gujaf-320	142	7	each	each	PRON
gujaf-320	142	8	based	base	VERB
gujaf-320	142	9	on	on	ADP
gujaf-320	142	10	the	the	DET
gujaf-320	142	11	published	publish	VERB
gujaf-320	142	12	nigerian	nigerian	ADJ
gujaf-320	142	13	data	datum	NOUN
gujaf-320	142	14	.	.	PUNCT
gujaf-320	143	1	h1	h1	PROPN
gujaf-320	143	2	:	:	PUNCT
gujaf-320	143	3	there	there	PRON
gujaf-320	143	4	is	be	VERB
gujaf-320	143	5	no	no	DET
gujaf-320	143	6	significant	significant	ADJ
gujaf-320	143	7	impact	impact	NOUN
gujaf-320	143	8	of	of	ADP
gujaf-320	143	9	marginal	marginal	ADJ
gujaf-320	143	10	tax	tax	NOUN
gujaf-320	143	11	rate	rate	NOUN
gujaf-320	143	12	on	on	ADP
gujaf-320	143	13	profitability	profitability	NOUN
gujaf-320	143	14	of	of	ADP
gujaf-320	143	15	banks	bank	NOUN
gujaf-320	143	16	.	.	PUNCT
gujaf-320	144	1	h2	h2	NOUN
gujaf-320	144	2	:	:	PUNCT
gujaf-320	144	3	there	there	PRON
gujaf-320	144	4	is	be	VERB
gujaf-320	144	5	no	no	DET
gujaf-320	144	6	significant	significant	ADJ
gujaf-320	144	7	impact	impact	NOUN
gujaf-320	144	8	of	of	ADP
gujaf-320	144	9	an	an	DET
gujaf-320	144	10	effective	effective	ADJ
gujaf-320	144	11	tax	tax	NOUN
gujaf-320	144	12	rate	rate	NOUN
gujaf-320	144	13	on	on	ADP
gujaf-320	144	14	profitability	profitability	NOUN
gujaf-320	144	15	of	of	ADP
gujaf-320	144	16	banks	bank	NOUN
gujaf-320	144	17	.	.	PUNCT
gujaf-320	145	1	h3	h3	NOUN
gujaf-320	145	2	:	:	PUNCT
gujaf-320	145	3	there	there	PRON
gujaf-320	145	4	is	be	VERB
gujaf-320	145	5	no	no	DET
gujaf-320	145	6	significant	significant	ADJ
gujaf-320	145	7	impact	impact	NOUN
gujaf-320	145	8	of	of	ADP
gujaf-320	145	9	the	the	DET
gujaf-320	145	10	average	average	ADJ
gujaf-320	145	11	tax	tax	NOUN
gujaf-320	145	12	rate	rate	NOUN
gujaf-320	145	13	on	on	ADP
gujaf-320	145	14	profitability	profitability	NOUN
gujaf-320	145	15	of	of	ADP
gujaf-320	145	16	bank	bank	NOUN
gujaf-320	145	17	.	.	PUNCT
gujaf-320	146	1	to	to	PART
gujaf-320	146	2	test	test	VERB
gujaf-320	146	3	the	the	DET
gujaf-320	146	4	hypothesis	hypothesis	NOUN
gujaf-320	146	5	,	,	PUNCT
gujaf-320	146	6	the	the	DET
gujaf-320	146	7	paper	paper	NOUN
gujaf-320	146	8	applied	apply	VERB
gujaf-320	146	9	the	the	DET
gujaf-320	146	10	panel	panel	NOUN
gujaf-320	146	11	regression	regression	NOUN
gujaf-320	146	12	on	on	ADP
gujaf-320	146	13	published	publish	VERB
gujaf-320	146	14	information	information	NOUN
gujaf-320	146	15	from	from	ADP
gujaf-320	146	16	fifteen	fifteen	NUM
gujaf-320	146	17	banks	bank	NOUN
gujaf-320	146	18	from	from	ADP
gujaf-320	146	19	2011	2011	NUM
gujaf-320	146	20	-	-	SYM
gujaf-320	146	21	2022	2022	NUM
gujaf-320	146	22	.	.	PUNCT
gujaf-320	147	1	the	the	DET
gujaf-320	147	2	findings	finding	NOUN
gujaf-320	147	3	reveal	reveal	VERB
gujaf-320	147	4	that	that	SCONJ
gujaf-320	147	5	the	the	DET
gujaf-320	147	6	marginal	marginal	ADJ
gujaf-320	147	7	tax	tax	NOUN
gujaf-320	147	8	rate	rate	NOUN
gujaf-320	147	9	,	,	PUNCT
gujaf-320	147	10	effective	effective	ADJ
gujaf-320	147	11	tax	tax	NOUN
gujaf-320	147	12	rate	rate	NOUN
gujaf-320	147	13	and	and	CCONJ
gujaf-320	147	14	the	the	DET
gujaf-320	147	15	average	average	ADJ
gujaf-320	147	16	tax	tax	NOUN
gujaf-320	147	17	rate	rate	NOUN
gujaf-320	147	18	have	have	VERB
gujaf-320	147	19	strong	strong	ADJ
gujaf-320	147	20	positive	positive	ADJ
gujaf-320	147	21	and	and	CCONJ
gujaf-320	147	22	significant	significant	ADJ
gujaf-320	147	23	effects	effect	NOUN
gujaf-320	147	24	on	on	ADP
gujaf-320	147	25	return	return	NOUN
gujaf-320	147	26	on	on	ADP
gujaf-320	147	27	asset	asset	NOUN
gujaf-320	147	28	.	.	PUNCT
gujaf-320	148	1	this	this	DET
gujaf-320	148	2	gusau	gusau	ADJ
gujaf-320	148	3	journal	journal	NOUN
gujaf-320	148	4	of	of	ADP
gujaf-320	148	5	accounting	accounting	NOUN
gujaf-320	148	6	and	and	CCONJ
gujaf-320	148	7	finance	finance	NOUN
gujaf-320	148	8	,	,	PUNCT
gujaf-320	148	9	vol	vol	NOUN
gujaf-320	148	10	.	.	PROPN
gujaf-320	148	11	5	5	NUM
gujaf-320	148	12	,	,	PUNCT
gujaf-320	148	13	issue	issue	NOUN
gujaf-320	148	14	2	2	NUM
gujaf-320	148	15	,	,	PUNCT
gujaf-320	148	16	october	october	PROPN
gujaf-320	148	17	,	,	PUNCT
gujaf-320	148	18	2024	2024	NUM
gujaf-320	148	19	346	346	NUM
gujaf-320	148	20	offers	offer	VERB
gujaf-320	148	21	useful	useful	ADJ
gujaf-320	148	22	insights	insight	NOUN
gujaf-320	148	23	to	to	ADP
gujaf-320	148	24	corporate	corporate	ADJ
gujaf-320	148	25	bodies	body	NOUN
gujaf-320	148	26	as	as	SCONJ
gujaf-320	148	27	it	it	PRON
gujaf-320	148	28	will	will	AUX
gujaf-320	148	29	help	help	VERB
gujaf-320	148	30	them	they	PRON
gujaf-320	148	31	manage	manage	VERB
gujaf-320	148	32	their	their	PRON
gujaf-320	148	33	tax	tax	NOUN
gujaf-320	148	34	planning	planning	NOUN
gujaf-320	148	35	strategies	strategy	NOUN
gujaf-320	148	36	properly	properly	ADV
gujaf-320	148	37	and	and	CCONJ
gujaf-320	148	38	show	show	VERB
gujaf-320	148	39	how	how	SCONJ
gujaf-320	148	40	their	their	PRON
gujaf-320	148	41	tax	tax	NOUN
gujaf-320	148	42	avoidance	avoidance	NOUN
gujaf-320	148	43	skills	skill	NOUN
gujaf-320	148	44	could	could	AUX
gujaf-320	148	45	be	be	AUX
gujaf-320	148	46	used	use	VERB
gujaf-320	148	47	without	without	ADP
gujaf-320	148	48	practicing	practice	VERB
gujaf-320	148	49	tax	tax	NOUN
gujaf-320	148	50	evasion	evasion	NOUN
gujaf-320	148	51	.	.	PUNCT
gujaf-320	149	1	hence	hence	ADV
gujaf-320	149	2	,	,	PUNCT
gujaf-320	149	3	amongst	amongst	ADP
gujaf-320	149	4	others	other	NOUN
gujaf-320	149	5	,	,	PUNCT
gujaf-320	149	6	we	we	PRON
gujaf-320	149	7	recommend	recommend	VERB
gujaf-320	149	8	that	that	SCONJ
gujaf-320	149	9	governments	government	NOUN
gujaf-320	149	10	should	should	AUX
gujaf-320	149	11	use	use	VERB
gujaf-320	149	12	the	the	DET
gujaf-320	149	13	outcome	outcome	NOUN
gujaf-320	149	14	to	to	PART
gujaf-320	149	15	formulate	formulate	VERB
gujaf-320	149	16	unequivocal	unequivocal	ADJ
gujaf-320	149	17	tax	tax	NOUN
gujaf-320	149	18	policies	policy	NOUN
gujaf-320	149	19	that	that	PRON
gujaf-320	149	20	would	would	AUX
gujaf-320	149	21	aid	aid	VERB
gujaf-320	149	22	tax	tax	NOUN
gujaf-320	149	23	law	law	NOUN
gujaf-320	149	24	and	and	CCONJ
gujaf-320	149	25	administration	administration	NOUN
gujaf-320	149	26	.	.	PUNCT
gujaf-320	150	1	the	the	DET
gujaf-320	150	2	reminder	reminder	NOUN
gujaf-320	150	3	of	of	ADP
gujaf-320	150	4	the	the	DET
gujaf-320	150	5	paper	paper	NOUN
gujaf-320	150	6	follows	follow	VERB
gujaf-320	150	7	section	section	NOUN
gujaf-320	150	8	two	two	NUM
gujaf-320	150	9	presents	present	NOUN
gujaf-320	150	10	literature	literature	NOUN
gujaf-320	150	11	,	,	PUNCT
gujaf-320	150	12	section	section	NOUN
gujaf-320	150	13	three	three	NUM
gujaf-320	150	14	offers	offer	VERB
gujaf-320	150	15	methodology	methodology	NOUN
gujaf-320	150	16	.	.	PUNCT
gujaf-320	151	1	section	section	NOUN
gujaf-320	151	2	four	four	NUM
gujaf-320	151	3	discloses	disclose	VERB
gujaf-320	151	4	the	the	DET
gujaf-320	151	5	results	result	NOUN
gujaf-320	151	6	and	and	CCONJ
gujaf-320	151	7	section	section	NOUN
gujaf-320	151	8	five	five	NUM
gujaf-320	151	9	concludes	conclude	VERB
gujaf-320	151	10	.	.	PUNCT
gujaf-320	152	1	2.0	2.0	NUM
gujaf-320	152	2	empirical	empirical	ADJ
gujaf-320	152	3	review	review	NOUN
gujaf-320	152	4	several	several	ADJ
gujaf-320	152	5	studies	study	NOUN
gujaf-320	152	6	have	have	AUX
gujaf-320	152	7	tried	try	VERB
gujaf-320	152	8	to	to	PART
gujaf-320	152	9	identify	identify	VERB
gujaf-320	152	10	the	the	DET
gujaf-320	152	11	link	link	NOUN
gujaf-320	152	12	between	between	ADP
gujaf-320	152	13	the	the	DET
gujaf-320	152	14	overall	overall	ADJ
gujaf-320	152	15	level	level	NOUN
gujaf-320	152	16	of	of	ADP
gujaf-320	152	17	taxes	taxis	NOUN
gujaf-320	152	18	and	and	CCONJ
gujaf-320	152	19	profitability	profitability	NOUN
gujaf-320	152	20	(	(	PUNCT
gujaf-320	152	21	king	king	NOUN
gujaf-320	152	22	&	&	CCONJ
gujaf-320	152	23	rebelo	rebelo	PROPN
gujaf-320	152	24	,	,	PUNCT
gujaf-320	152	25	1990	1990	NUM
gujaf-320	152	26	;	;	PUNCT
gujaf-320	152	27	levine	levine	PROPN
gujaf-320	152	28	&	&	CCONJ
gujaf-320	152	29	renelt	renelt	PROPN
gujaf-320	152	30	,	,	PUNCT
gujaf-320	152	31	1992	1992	NUM
gujaf-320	152	32	;	;	PUNCT
gujaf-320	152	33	mendoza	mendoza	PROPN
gujaf-320	152	34	et	et	PROPN
gujaf-320	152	35	al	al	PROPN
gujaf-320	152	36	.	.	PROPN
gujaf-320	152	37	,	,	PUNCT
gujaf-320	152	38	1997	1997	NUM
gujaf-320	152	39	;	;	PUNCT
gujaf-320	153	1	agell	agell	INTJ
gujaf-320	153	2	et	et	PROPN
gujaf-320	153	3	al	al	PROPN
gujaf-320	153	4	.	.	PROPN
gujaf-320	153	5	,	,	PUNCT
gujaf-320	153	6	2006	2006	NUM
gujaf-320	153	7	)	)	PUNCT
gujaf-320	153	8	.	.	PUNCT
gujaf-320	154	1	romer	romer	NOUN
gujaf-320	154	2	(	(	PUNCT
gujaf-320	154	3	1986	1986	NUM
gujaf-320	154	4	)	)	PUNCT
gujaf-320	154	5	finds	find	VERB
gujaf-320	154	6	that	that	SCONJ
gujaf-320	154	7	agriculture	agriculture	NOUN
gujaf-320	154	8	tends	tend	VERB
gujaf-320	154	9	to	to	PART
gujaf-320	154	10	be	be	AUX
gujaf-320	154	11	taxed	tax	VERB
gujaf-320	154	12	implicitly	implicitly	ADV
gujaf-320	154	13	.	.	PUNCT
gujaf-320	155	1	where	where	SCONJ
gujaf-320	155	2	inputs	input	NOUN
gujaf-320	155	3	to	to	ADP
gujaf-320	155	4	agriculture	agriculture	NOUN
gujaf-320	155	5	include	include	VERB
gujaf-320	155	6	commodities	commodity	NOUN
gujaf-320	155	7	that	that	PRON
gujaf-320	155	8	are	be	AUX
gujaf-320	155	9	traded	trade	VERB
gujaf-320	155	10	in	in	ADP
gujaf-320	155	11	the	the	DET
gujaf-320	155	12	foreign	foreign	ADJ
gujaf-320	155	13	sector	sector	NOUN
gujaf-320	155	14	and	and	CCONJ
gujaf-320	155	15	thus	thus	ADV
gujaf-320	155	16	other	other	ADJ
gujaf-320	155	17	taxes	taxis	NOUN
gujaf-320	155	18	such	such	ADJ
gujaf-320	155	19	as	as	ADP
gujaf-320	155	20	excise	excise	NOUN
gujaf-320	155	21	duty	duty	NOUN
gujaf-320	155	22	apply	apply	VERB
gujaf-320	155	23	.	.	PUNCT
gujaf-320	156	1	implicit	implicit	ADJ
gujaf-320	156	2	taxes	taxis	NOUN
gujaf-320	156	3	therefore	therefore	ADV
gujaf-320	156	4	means	mean	VERB
gujaf-320	156	5	that	that	SCONJ
gujaf-320	156	6	the	the	DET
gujaf-320	156	7	cost	cost	NOUN
gujaf-320	156	8	of	of	ADP
gujaf-320	156	9	production	production	NOUN
gujaf-320	156	10	to	to	ADP
gujaf-320	156	11	farmers	farmer	NOUN
gujaf-320	156	12	increases	increase	VERB
gujaf-320	156	13	and	and	CCONJ
gujaf-320	156	14	raising	raise	VERB
gujaf-320	156	15	these	these	DET
gujaf-320	156	16	taxes	taxis	NOUN
gujaf-320	156	17	would	would	AUX
gujaf-320	156	18	have	have	VERB
gujaf-320	156	19	adverse	adverse	ADJ
gujaf-320	156	20	effects	effect	NOUN
gujaf-320	156	21	on	on	ADP
gujaf-320	156	22	agriculture	agriculture	NOUN
gujaf-320	156	23	.	.	PUNCT
gujaf-320	157	1	king	king	NOUN
gujaf-320	157	2	and	and	CCONJ
gujaf-320	157	3	rebelo	rebelo	NOUN
gujaf-320	157	4	(	(	PUNCT
gujaf-320	157	5	1990	1990	NUM
gujaf-320	157	6	)	)	PUNCT
gujaf-320	157	7	introduced	introduce	VERB
gujaf-320	157	8	a	a	DET
gujaf-320	157	9	endogenous	endogenous	ADJ
gujaf-320	157	10	growth	growth	NOUN
gujaf-320	157	11	model	model	NOUN
gujaf-320	157	12	which	which	PRON
gujaf-320	157	13	addresses	address	VERB
gujaf-320	157	14	the	the	DET
gujaf-320	157	15	relative	relative	ADJ
gujaf-320	157	16	distortedness	distortedness	NOUN
gujaf-320	157	17	of	of	ADP
gujaf-320	157	18	different	different	ADJ
gujaf-320	157	19	taxes	taxis	NOUN
gujaf-320	157	20	.	.	PUNCT
gujaf-320	158	1	they	they	PRON
gujaf-320	158	2	used	use	VERB
gujaf-320	158	3	different	different	ADJ
gujaf-320	158	4	measures	measure	NOUN
gujaf-320	158	5	of	of	ADP
gujaf-320	158	6	marginal	marginal	ADJ
gujaf-320	158	7	tax	tax	NOUN
gujaf-320	158	8	rates	rate	NOUN
gujaf-320	158	9	to	to	PART
gujaf-320	158	10	explain	explain	VERB
gujaf-320	158	11	growth	growth	NOUN
gujaf-320	158	12	but	but	CCONJ
gujaf-320	158	13	find	find	VERB
gujaf-320	158	14	no	no	DET
gujaf-320	158	15	significant	significant	ADJ
gujaf-320	158	16	or	or	CCONJ
gujaf-320	158	17	robust	robust	ADJ
gujaf-320	158	18	correlation	correlation	NOUN
gujaf-320	158	19	between	between	ADP
gujaf-320	158	20	tax	tax	NOUN
gujaf-320	158	21	rates	rate	NOUN
gujaf-320	158	22	and	and	CCONJ
gujaf-320	158	23	growth	growth	NOUN
gujaf-320	158	24	and	and	CCONJ
gujaf-320	158	25	conclude	conclude	VERB
gujaf-320	158	26	that	that	SCONJ
gujaf-320	158	27	the	the	DET
gujaf-320	158	28	link	link	NOUN
gujaf-320	158	29	is	be	AUX
gujaf-320	158	30	fragile	fragile	ADJ
gujaf-320	158	31	.	.	PUNCT
gujaf-320	159	1	the	the	DET
gujaf-320	159	2	conclude	conclude	NOUN
gujaf-320	159	3	that	that	PRON
gujaf-320	159	4	taxes	taxis	NOUN
gujaf-320	159	5	on	on	ADP
gujaf-320	159	6	income	income	NOUN
gujaf-320	159	7	are	be	AUX
gujaf-320	159	8	more	more	ADV
gujaf-320	159	9	distortionary	distortionary	ADJ
gujaf-320	159	10	than	than	ADP
gujaf-320	159	11	taxes	taxis	NOUN
gujaf-320	159	12	on	on	ADP
gujaf-320	159	13	consumption	consumption	NOUN
gujaf-320	159	14	.	.	PUNCT
gujaf-320	160	1	levine	levine	PROPN
gujaf-320	160	2	and	and	CCONJ
gujaf-320	160	3	renelt	renelt	PROPN
gujaf-320	160	4	(	(	PUNCT
gujaf-320	160	5	1992	1992	NUM
gujaf-320	160	6	)	)	PUNCT
gujaf-320	160	7	fail	fail	VERB
gujaf-320	160	8	to	to	PART
gujaf-320	160	9	find	find	VERB
gujaf-320	160	10	any	any	DET
gujaf-320	160	11	cross	cross	ADJ
gujaf-320	160	12	-	-	ADJ
gujaf-320	160	13	country	country	ADJ
gujaf-320	160	14	relationship	relationship	NOUN
gujaf-320	160	15	between	between	ADP
gujaf-320	160	16	a	a	DET
gujaf-320	160	17	diverse	diverse	ADJ
gujaf-320	160	18	collection	collection	NOUN
gujaf-320	160	19	of	of	ADP
gujaf-320	160	20	fiscal	fiscal	ADJ
gujaf-320	160	21	policy	policy	NOUN
gujaf-320	160	22	indicator	indicator	NOUN
gujaf-320	160	23	and	and	CCONJ
gujaf-320	160	24	growth	growth	NOUN
gujaf-320	160	25	.	.	PUNCT
gujaf-320	161	1	barro	barro	PROPN
gujaf-320	161	2	and	and	CCONJ
gujaf-320	161	3	sala	sala	PROPN
gujaf-320	161	4	-	-	PUNCT
gujaf-320	161	5	i	i	PROPN
gujaf-320	161	6	-	-	PUNCT
gujaf-320	161	7	martin	martin	PROPN
gujaf-320	161	8	(	(	PUNCT
gujaf-320	161	9	1992	1992	NUM
gujaf-320	161	10	)	)	PUNCT
gujaf-320	161	11	provide	provide	VERB
gujaf-320	161	12	a	a	DET
gujaf-320	161	13	comprehensive	comprehensive	ADJ
gujaf-320	161	14	survey	survey	NOUN
gujaf-320	161	15	on	on	ADP
gujaf-320	161	16	the	the	DET
gujaf-320	161	17	role	role	NOUN
gujaf-320	161	18	of	of	ADP
gujaf-320	161	19	fiscal	fiscal	ADJ
gujaf-320	161	20	policy	policy	NOUN
gujaf-320	161	21	in	in	ADP
gujaf-320	161	22	endogenous	endogenous	ADJ
gujaf-320	161	23	growth	growth	NOUN
gujaf-320	161	24	models	model	NOUN
gujaf-320	161	25	.	.	PUNCT
gujaf-320	162	1	kneller	kneller	NOUN
gujaf-320	162	2	et	et	PROPN
gujaf-320	162	3	al	al	PROPN
gujaf-320	162	4	.	.	PROPN
gujaf-320	163	1	(	(	PUNCT
gujaf-320	163	2	1999	1999	NUM
gujaf-320	163	3	)	)	PUNCT
gujaf-320	163	4	argue	argue	VERB
gujaf-320	163	5	that	that	SCONJ
gujaf-320	163	6	this	this	PRON
gujaf-320	163	7	allows	allow	VERB
gujaf-320	163	8	them	they	PRON
gujaf-320	163	9	to	to	PART
gujaf-320	163	10	separate	separate	VERB
gujaf-320	163	11	the	the	DET
gujaf-320	163	12	effects	effect	NOUN
gujaf-320	163	13	of	of	ADP
gujaf-320	163	14	policy	policy	NOUN
gujaf-320	163	15	variables	variable	NOUN
gujaf-320	163	16	on	on	ADP
gujaf-320	163	17	the	the	DET
gujaf-320	163	18	transition	transition	NOUN
gujaf-320	163	19	from	from	ADP
gujaf-320	163	20	those	those	PRON
gujaf-320	163	21	on	on	ADP
gujaf-320	163	22	the	the	DET
gujaf-320	163	23	steady	steady	ADJ
gujaf-320	163	24	state	state	NOUN
gujaf-320	163	25	.	.	PUNCT
gujaf-320	164	1	bleaney	bleaney	PROPN
gujaf-320	164	2	et	et	PROPN
gujaf-320	164	3	al	al	PROPN
gujaf-320	164	4	.	.	PROPN
gujaf-320	165	1	(	(	PUNCT
gujaf-320	165	2	2001	2001	NUM
gujaf-320	165	3	)	)	PUNCT
gujaf-320	165	4	find	find	VERB
gujaf-320	165	5	that	that	SCONJ
gujaf-320	165	6	this	this	DET
gujaf-320	165	7	period	period	NOUN
gujaf-320	165	8	averaging	averaging	NOUN
gujaf-320	165	9	does	do	AUX
gujaf-320	165	10	not	not	PART
gujaf-320	165	11	appear	appear	VERB
gujaf-320	165	12	to	to	PART
gujaf-320	165	13	isolate	isolate	VERB
gujaf-320	165	14	long	long	ADJ
gujaf-320	165	15	-	-	PUNCT
gujaf-320	165	16	run	run	NOUN
gujaf-320	165	17	effects	effect	NOUN
gujaf-320	165	18	fully	fully	ADV
gujaf-320	165	19	.	.	PUNCT
gujaf-320	166	1	besides	besides	ADV
gujaf-320	166	2	,	,	PUNCT
gujaf-320	166	3	it	it	PRON
gujaf-320	166	4	is	be	AUX
gujaf-320	166	5	generally	generally	ADV
gujaf-320	166	6	found	find	VERB
gujaf-320	166	7	that	that	SCONJ
gujaf-320	166	8	the	the	DET
gujaf-320	166	9	initial	initial	ADJ
gujaf-320	166	10	level	level	NOUN
gujaf-320	166	11	of	of	ADP
gujaf-320	166	12	income	income	NOUN
gujaf-320	166	13	per	per	ADP
gujaf-320	166	14	capita	capita	NOUN
gujaf-320	166	15	is	be	AUX
gujaf-320	166	16	negatively	negatively	ADV
gujaf-320	166	17	related	relate	VERB
gujaf-320	166	18	to	to	ADP
gujaf-320	166	19	the	the	DET
gujaf-320	166	20	current	current	ADJ
gujaf-320	166	21	growth	growth	NOUN
gujaf-320	166	22	rate	rate	NOUN
gujaf-320	166	23	.	.	PUNCT
gujaf-320	167	1	mendoza	mendoza	PROPN
gujaf-320	167	2	et	et	PROPN
gujaf-320	167	3	al	al	PROPN
gujaf-320	167	4	.	.	PROPN
gujaf-320	168	1	(	(	PUNCT
gujaf-320	168	2	1997	1997	NUM
gujaf-320	168	3	)	)	PUNCT
gujaf-320	168	4	find	find	VERB
gujaf-320	168	5	that	that	SCONJ
gujaf-320	168	6	their	their	PRON
gujaf-320	168	7	tax	tax	NOUN
gujaf-320	168	8	variables	variable	NOUN
gujaf-320	168	9	become	become	VERB
gujaf-320	168	10	insignificant	insignificant	ADJ
gujaf-320	168	11	once	once	SCONJ
gujaf-320	168	12	they	they	PRON
gujaf-320	168	13	control	control	VERB
gujaf-320	168	14	for	for	ADP
gujaf-320	168	15	the	the	DET
gujaf-320	168	16	initial	initial	ADJ
gujaf-320	168	17	level	level	NOUN
gujaf-320	168	18	of	of	ADP
gujaf-320	168	19	gdp	gdp	PROPN
gujaf-320	168	20	.	.	PROPN
gujaf-320	168	21	kneller	kneller	PROPN
gujaf-320	168	22	et	et	PROPN
gujaf-320	168	23	al	al	PROPN
gujaf-320	168	24	.	.	PROPN
gujaf-320	169	1	(	(	PUNCT
gujaf-320	169	2	1999	1999	NUM
gujaf-320	169	3	)	)	PUNCT
gujaf-320	169	4	make	make	VERB
gujaf-320	169	5	a	a	DET
gujaf-320	169	6	distinction	distinction	NOUN
gujaf-320	169	7	between	between	ADP
gujaf-320	169	8	distortionary	distortionary	ADJ
gujaf-320	169	9	taxes	taxis	NOUN
gujaf-320	169	10	,	,	PUNCT
gujaf-320	169	11	which	which	PRON
gujaf-320	169	12	they	they	PRON
gujaf-320	169	13	define	define	VERB
gujaf-320	169	14	as	as	ADP
gujaf-320	169	15	taxes	taxis	NOUN
gujaf-320	169	16	on	on	ADP
gujaf-320	169	17	income	income	NOUN
gujaf-320	169	18	and	and	CCONJ
gujaf-320	169	19	property	property	NOUN
gujaf-320	169	20	,	,	PUNCT
gujaf-320	169	21	and	and	CCONJ
gujaf-320	169	22	the	the	DET
gujaf-320	169	23	non	non	ADJ
gujaf-320	169	24	-	-	ADJ
gujaf-320	169	25	distortionary	distortionary	ADJ
gujaf-320	169	26	taxes	taxis	NOUN
gujaf-320	169	27	,	,	PUNCT
gujaf-320	169	28	which	which	PRON
gujaf-320	169	29	include	include	VERB
gujaf-320	169	30	consumption	consumption	NOUN
gujaf-320	169	31	taxes	taxis	NOUN
gujaf-320	169	32	.	.	PUNCT
gujaf-320	170	1	they	they	PRON
gujaf-320	170	2	conclude	conclude	VERB
gujaf-320	170	3	that	that	SCONJ
gujaf-320	170	4	while	while	SCONJ
gujaf-320	170	5	the	the	DET
gujaf-320	170	6	former	former	ADJ
gujaf-320	170	7	reduce	reduce	VERB
gujaf-320	170	8	growth	growth	NOUN
gujaf-320	170	9	,	,	PUNCT
gujaf-320	170	10	the	the	DET
gujaf-320	170	11	latter	latter	ADJ
gujaf-320	170	12	do	do	VERB
gujaf-320	170	13	not	not	PART
gujaf-320	170	14	.	.	PUNCT
gujaf-320	171	1	they	they	PRON
gujaf-320	171	2	find	find	VERB
gujaf-320	171	3	that	that	SCONJ
gujaf-320	171	4	productive	productive	ADJ
gujaf-320	171	5	government	government	NOUN
gujaf-320	171	6	expenditure	expenditure	NOUN
gujaf-320	171	7	is	be	AUX
gujaf-320	171	8	beneficial	beneficial	ADJ
gujaf-320	171	9	for	for	ADP
gujaf-320	171	10	growth	growth	NOUN
gujaf-320	171	11	while	while	SCONJ
gujaf-320	171	12	nonproductive	nonproductive	ADJ
gujaf-320	171	13	public	public	ADJ
gujaf-320	171	14	expenditure	expenditure	NOUN
gujaf-320	171	15	is	be	AUX
gujaf-320	171	16	not	not	PART
gujaf-320	171	17	.	.	PUNCT
gujaf-320	172	1	folster	folst	ADJ
gujaf-320	172	2	and	and	CCONJ
gujaf-320	172	3	henrekson	henrekson	PROPN
gujaf-320	172	4	(	(	PUNCT
gujaf-320	172	5	2001	2001	NUM
gujaf-320	172	6	)	)	PUNCT
gujaf-320	172	7	find	find	VERB
gujaf-320	172	8	a	a	DET
gujaf-320	172	9	negative	negative	ADJ
gujaf-320	172	10	relationship	relationship	NOUN
gujaf-320	172	11	between	between	ADP
gujaf-320	172	12	total	total	ADJ
gujaf-320	172	13	public	public	ADJ
gujaf-320	172	14	expenditure	expenditure	NOUN
gujaf-320	172	15	as	as	ADP
gujaf-320	172	16	a	a	DET
gujaf-320	172	17	share	share	NOUN
gujaf-320	172	18	of	of	ADP
gujaf-320	172	19	gdp	gdp	NOUN
gujaf-320	172	20	and	and	CCONJ
gujaf-320	172	21	growth	growth	NOUN
gujaf-320	172	22	.	.	PUNCT
gujaf-320	173	1	agell	agell	INTJ
gujaf-320	173	2	et	et	PROPN
gujaf-320	173	3	al	al	PROPN
gujaf-320	173	4	.	.	PROPN
gujaf-320	174	1	(	(	PUNCT
gujaf-320	174	2	2006	2006	NUM
gujaf-320	174	3	)	)	PUNCT
gujaf-320	174	4	find	find	VERB
gujaf-320	174	5	an	an	DET
gujaf-320	174	6	unstable	unstable	ADJ
gujaf-320	174	7	and	and	CCONJ
gujaf-320	174	8	insignificant	insignificant	ADJ
gujaf-320	174	9	link	link	NOUN
gujaf-320	174	10	between	between	ADP
gujaf-320	174	11	the	the	DET
gujaf-320	174	12	expenditure	expenditure	NOUN
gujaf-320	174	13	ratio	ratio	NOUN
gujaf-320	174	14	and	and	CCONJ
gujaf-320	174	15	growth	growth	NOUN
gujaf-320	174	16	.	.	PUNCT
gujaf-320	175	1	some	some	DET
gujaf-320	175	2	few	few	ADJ
gujaf-320	175	3	studies	study	NOUN
gujaf-320	175	4	analyzed	analyze	VERB
gujaf-320	175	5	the	the	DET
gujaf-320	175	6	link	link	NOUN
gujaf-320	175	7	between	between	ADP
gujaf-320	175	8	growth	growth	NOUN
gujaf-320	175	9	and	and	CCONJ
gujaf-320	175	10	tax	tax	NOUN
gujaf-320	175	11	structures	structure	NOUN
gujaf-320	175	12	rather	rather	ADV
gujaf-320	175	13	than	than	ADP
gujaf-320	175	14	tax	tax	NOUN
gujaf-320	175	15	levels	level	NOUN
gujaf-320	175	16	provide	provide	VERB
gujaf-320	175	17	(	(	PUNCT
gujaf-320	175	18	leed	leed	PROPN
gujaf-320	175	19	&	&	CCONJ
gujaf-320	175	20	gordon	gordon	PROPN
gujaf-320	175	21	,	,	PUNCT
gujaf-320	175	22	2005	2005	NUM
gujaf-320	175	23	;	;	PUNCT
gujaf-320	175	24	gemell	gemell	NOUN
gujaf-320	175	25	et	et	PROPN
gujaf-320	175	26	al	al	PROPN
gujaf-320	175	27	.	.	PROPN
gujaf-320	175	28	,	,	PUNCT
gujaf-320	175	29	2006	2006	NUM
gujaf-320	175	30	;	;	PUNCT
gujaf-320	175	31	widmalm	widmalm	PROPN
gujaf-320	175	32	,	,	PUNCT
gujaf-320	175	33	2001	2001	NUM
gujaf-320	175	34	;	;	PUNCT
gujaf-320	175	35	schwellnus	schwellnus	PROPN
gujaf-320	175	36	&	&	CCONJ
gujaf-320	175	37	arnold	arnold	PROPN
gujaf-320	175	38	,	,	PUNCT
gujaf-320	175	39	2008	2008	NUM
gujaf-320	175	40	;	;	PUNCT
gujaf-320	175	41	vartia	vartia	NOUN
gujaf-320	175	42	,	,	PUNCT
gujaf-320	175	43	2008	2008	NUM
gujaf-320	175	44	;	;	PUNCT
gujaf-320	175	45	)	)	PUNCT
gujaf-320	175	46	.	.	PUNCT
gujaf-320	176	1	widmalm	widmalm	PROPN
gujaf-320	176	2	(	(	PUNCT
gujaf-320	176	3	2001	2001	NUM
gujaf-320	176	4	)	)	PUNCT
gujaf-320	176	5	finds	find	VERB
gujaf-320	176	6	that	that	SCONJ
gujaf-320	176	7	the	the	DET
gujaf-320	176	8	proportion	proportion	NOUN
gujaf-320	176	9	of	of	ADP
gujaf-320	176	10	tax	tax	NOUN
gujaf-320	176	11	revenues	revenue	NOUN
gujaf-320	176	12	raised	raise	VERB
gujaf-320	176	13	from	from	ADP
gujaf-320	176	14	taxing	tax	VERB
gujaf-320	176	15	personal	personal	ADJ
gujaf-320	176	16	incomes	income	NOUN
gujaf-320	176	17	is	be	AUX
gujaf-320	176	18	negatively	negatively	ADV
gujaf-320	176	19	correlated	correlate	VERB
gujaf-320	176	20	with	with	ADP
gujaf-320	176	21	growth	growth	NOUN
gujaf-320	176	22	.	.	PUNCT
gujaf-320	177	1	vartia	vartia	NOUN
gujaf-320	177	2	(	(	PUNCT
gujaf-320	177	3	2008	2008	NUM
gujaf-320	177	4	)	)	PUNCT
gujaf-320	177	5	,	,	PUNCT
gujaf-320	177	6	schwellnus	schwellnus	NOUN
gujaf-320	177	7	and	and	CCONJ
gujaf-320	177	8	arnold	arnold	PROPN
gujaf-320	177	9	(	(	PUNCT
gujaf-320	177	10	2008	2008	NUM
gujaf-320	177	11	)	)	PUNCT
gujaf-320	177	12	,	,	PUNCT
gujaf-320	177	13	reports	report	VERB
gujaf-320	177	14	on	on	ADP
gujaf-320	177	15	the	the	DET
gujaf-320	177	16	negative	negative	ADJ
gujaf-320	177	17	effect	effect	NOUN
gujaf-320	177	18	of	of	ADP
gujaf-320	177	19	corporate	corporate	ADJ
gujaf-320	177	20	taxes	taxis	NOUN
gujaf-320	177	21	on	on	ADP
gujaf-320	177	22	the	the	DET
gujaf-320	177	23	productivity	productivity	NOUN
gujaf-320	177	24	of	of	ADP
gujaf-320	177	25	firms	firm	NOUN
gujaf-320	177	26	and	and	CCONJ
gujaf-320	177	27	industries	industry	NOUN
gujaf-320	177	28	across	across	ADP
gujaf-320	177	29	oecd	oecd	PROPN
gujaf-320	177	30	countries	country	NOUN
gujaf-320	177	31	.	.	PUNCT
gujaf-320	178	1	lee	lee	PROPN
gujaf-320	178	2	and	and	CCONJ
gujaf-320	178	3	gordon	gordon	PROPN
gujaf-320	178	4	(	(	PUNCT
gujaf-320	178	5	2005	2005	NUM
gujaf-320	178	6	)	)	PUNCT
gujaf-320	178	7	find	find	VERB
gujaf-320	178	8	a	a	DET
gujaf-320	178	9	significant	significant	ADJ
gujaf-320	178	10	negative	negative	ADJ
gujaf-320	178	11	correlation	correlation	NOUN
gujaf-320	178	12	between	between	ADP
gujaf-320	178	13	statutory	statutory	ADJ
gujaf-320	178	14	corporate	corporate	ADJ
gujaf-320	178	15	tax	tax	NOUN
gujaf-320	178	16	rates	rate	NOUN
gujaf-320	178	17	and	and	CCONJ
gujaf-320	178	18	growth	growth	NOUN
gujaf-320	178	19	for	for	ADP
gujaf-320	178	20	70	70	NUM
gujaf-320	178	21	countries	country	NOUN
gujaf-320	178	22	during	during	ADP
gujaf-320	178	23	19701997	19701997	NUM
gujaf-320	178	24	.	.	PUNCT
gujaf-320	179	1	arnold	arnold	PROPN
gujaf-320	179	2	et	et	PROPN
gujaf-320	179	3	al	al	PROPN
gujaf-320	179	4	.	.	PROPN
gujaf-320	179	5	(	(	PUNCT
gujaf-320	179	6	2011	2011	NUM
gujaf-320	179	7	)	)	PUNCT
gujaf-320	179	8	investigated	investigate	VERB
gujaf-320	179	9	the	the	DET
gujaf-320	179	10	effect	effect	NOUN
gujaf-320	179	11	of	of	ADP
gujaf-320	179	12	the	the	DET
gujaf-320	179	13	tax	tax	NOUN
gujaf-320	179	14	structure	structure	NOUN
gujaf-320	179	15	on	on	ADP
gujaf-320	179	16	long	long	ADV
gujaf-320	179	17	-	-	PUNCT
gujaf-320	179	18	run	run	VERB
gujaf-320	179	19	gdp	gdp	NOUN
gujaf-320	179	20	for	for	ADP
gujaf-320	179	21	21	21	NUM
gujaf-320	179	22	oecd	oecd	PROPN
gujaf-320	179	23	countries	country	NOUN
gujaf-320	179	24	over	over	ADP
gujaf-320	179	25	the	the	DET
gujaf-320	179	26	years	year	NOUN
gujaf-320	179	27	1971004	1971004	NUM
gujaf-320	179	28	.	.	PUNCT
gujaf-320	180	1	they	they	PRON
gujaf-320	180	2	suggest	suggest	VERB
gujaf-320	180	3	a	a	DET
gujaf-320	180	4	growthfriendliness	growthfriendliness	ADJ
gujaf-320	180	5	ranking	ranking	NOUN
gujaf-320	180	6	for	for	ADP
gujaf-320	180	7	tax	tax	NOUN
gujaf-320	180	8	instruments	instrument	NOUN
gujaf-320	180	9	,	,	PUNCT
gujaf-320	180	10	which	which	PRON
gujaf-320	180	11	is	be	AUX
gujaf-320	180	12	led	lead	VERB
gujaf-320	180	13	by	by	ADP
gujaf-320	180	14	property	property	NOUN
gujaf-320	180	15	taxes	taxis	NOUN
gujaf-320	180	16	,	,	PUNCT
gujaf-320	180	17	followed	follow	VERB
gujaf-320	180	18	by	by	ADP
gujaf-320	180	19	consumption	consumption	NOUN
gujaf-320	180	20	taxes	taxis	NOUN
gujaf-320	180	21	.	.	PUNCT
gujaf-320	181	1	the	the	DET
gujaf-320	181	2	personal	personal	ADJ
gujaf-320	181	3	income	income	NOUN
gujaf-320	181	4	taxes	taxis	NOUN
gujaf-320	181	5	were	be	AUX
gujaf-320	181	6	observed	observe	VERB
gujaf-320	181	7	to	to	PART
gujaf-320	181	8	be	be	AUX
gujaf-320	181	9	inferior	inferior	ADJ
gujaf-320	181	10	,	,	PUNCT
gujaf-320	181	11	having	have	VERB
gujaf-320	181	12	the	the	DET
gujaf-320	181	13	most	most	ADV
gujaf-320	181	14	negative	negative	ADJ
gujaf-320	181	15	effects	effect	NOUN
gujaf-320	181	16	on	on	ADP
gujaf-320	181	17	gdp	gdp	NOUN
gujaf-320	181	18	per	per	ADP
gujaf-320	181	19	capita	capita	NOUN
gujaf-320	181	20	.	.	PUNCT
gujaf-320	182	1	xing	xing	PROPN
gujaf-320	182	2	(	(	PUNCT
gujaf-320	182	3	2012	2012	NUM
gujaf-320	182	4	)	)	PUNCT
gujaf-320	182	5	argued	argue	VERB
gujaf-320	182	6	that	that	SCONJ
gujaf-320	182	7	the	the	DET
gujaf-320	182	8	used	use	VERB
gujaf-320	182	9	pooled	pool	VERB
gujaf-320	182	10	mean	mean	NOUN
gujaf-320	182	11	group	group	NOUN
gujaf-320	182	12	(	(	PUNCT
gujaf-320	182	13	pmg	pmg	PROPN
gujaf-320	182	14	)	)	PUNCT
gujaf-320	182	15	estimator	estimator	NOUN
gujaf-320	182	16	's	's	PART
gujaf-320	182	17	assumptions	assumption	NOUN
gujaf-320	182	18	might	might	AUX
gujaf-320	182	19	gusau	gusau	DET
gujaf-320	182	20	journal	journal	PROPN
gujaf-320	182	21	of	of	ADP
gujaf-320	182	22	accounting	accounting	NOUN
gujaf-320	182	23	and	and	CCONJ
gujaf-320	182	24	finance	finance	NOUN
gujaf-320	182	25	,	,	PUNCT
gujaf-320	182	26	vol	vol	NOUN
gujaf-320	182	27	.	.	PROPN
gujaf-320	182	28	5	5	NUM
gujaf-320	182	29	,	,	PUNCT
gujaf-320	182	30	issue	issue	NOUN
gujaf-320	182	31	2	2	NUM
gujaf-320	182	32	,	,	PUNCT
gujaf-320	182	33	october	october	PROPN
gujaf-320	182	34	,	,	PUNCT
gujaf-320	182	35	2024	2024	NUM
gujaf-320	182	36	347	347	NUM
gujaf-320	182	37	not	not	PART
gujaf-320	182	38	be	be	AUX
gujaf-320	182	39	valid	valid	ADJ
gujaf-320	182	40	.	.	PUNCT
gujaf-320	183	1	challenging	challenge	VERB
gujaf-320	183	2	the	the	DET
gujaf-320	183	3	validity	validity	NOUN
gujaf-320	183	4	of	of	ADP
gujaf-320	183	5	the	the	DET
gujaf-320	183	6	homogeneity	homogeneity	NOUN
gujaf-320	183	7	assumption	assumption	NOUN
gujaf-320	183	8	,	,	PUNCT
gujaf-320	183	9	xing	xing	PROPN
gujaf-320	183	10	(	(	PUNCT
gujaf-320	183	11	2012	2012	NUM
gujaf-320	183	12	)	)	PUNCT
gujaf-320	183	13	first	first	ADV
gujaf-320	183	14	replicates	replicate	VERB
gujaf-320	183	15	the	the	DET
gujaf-320	183	16	estimations	estimation	NOUN
gujaf-320	183	17	by	by	ADP
gujaf-320	183	18	johansson	johansson	PROPN
gujaf-320	183	19	et	et	PROPN
gujaf-320	183	20	al	al	PROPN
gujaf-320	183	21	.	.	PROPN
gujaf-320	184	1	(	(	PUNCT
gujaf-320	184	2	2008	2008	NUM
gujaf-320	184	3	)	)	PUNCT
gujaf-320	185	1	using	use	VERB
gujaf-320	185	2	slightly	slightly	ADV
gujaf-320	185	3	different	different	ADJ
gujaf-320	185	4	specifications	specification	NOUN
gujaf-320	185	5	and	and	CCONJ
gujaf-320	185	6	performing	perform	VERB
gujaf-320	185	7	robustness	robustness	NOUN
gujaf-320	185	8	tests	test	NOUN
gujaf-320	185	9	and	and	CCONJ
gujaf-320	185	10	concludes	conclude	VERB
gujaf-320	185	11	that	that	SCONJ
gujaf-320	185	12	income	income	NOUN
gujaf-320	185	13	taxes	taxis	NOUN
gujaf-320	185	14	and	and	CCONJ
gujaf-320	185	15	consumption	consumption	NOUN
gujaf-320	185	16	taxes	taxis	NOUN
gujaf-320	185	17	are	be	AUX
gujaf-320	185	18	worse	bad	ADJ
gujaf-320	185	19	than	than	ADP
gujaf-320	185	20	property	property	NOUN
gujaf-320	185	21	taxes	taxis	NOUN
gujaf-320	185	22	.	.	PUNCT
gujaf-320	186	1	hossain	hossain	PROPN
gujaf-320	186	2	(	(	PUNCT
gujaf-320	186	3	1995	1995	NUM
gujaf-320	186	4	)	)	PUNCT
gujaf-320	186	5	explores	explore	VERB
gujaf-320	186	6	the	the	DET
gujaf-320	186	7	income	income	NOUN
gujaf-320	186	8	distributional	distributional	ADJ
gujaf-320	186	9	impact	impact	NOUN
gujaf-320	186	10	of	of	ADP
gujaf-320	186	11	an	an	DET
gujaf-320	186	12	alternative	alternative	ADJ
gujaf-320	186	13	policy	policy	NOUN
gujaf-320	186	14	package	package	NOUN
gujaf-320	186	15	,	,	PUNCT
gujaf-320	186	16	consisting	consist	VERB
gujaf-320	186	17	of	of	ADP
gujaf-320	186	18	a	a	DET
gujaf-320	186	19	basic	basic	ADJ
gujaf-320	186	20	rate	rate	NOUN
gujaf-320	186	21	of	of	ADP
gujaf-320	186	22	vat	vat	NOUN
gujaf-320	186	23	with	with	ADP
gujaf-320	186	24	exemptions	exemption	NOUN
gujaf-320	186	25	and	and	CCONJ
gujaf-320	186	26	excise	excise	NOUN
gujaf-320	186	27	taxes	taxis	NOUN
gujaf-320	186	28	for	for	ADP
gujaf-320	186	29	certain	certain	ADJ
gujaf-320	186	30	commodity	commodity	NOUN
gujaf-320	186	31	groups	group	NOUN
gujaf-320	186	32	,	,	PUNCT
gujaf-320	186	33	in	in	ADP
gujaf-320	186	34	bangladesh	bangladesh	NOUN
gujaf-320	186	35	,	,	PUNCT
gujaf-320	186	36	and	and	CCONJ
gujaf-320	186	37	find	find	VERB
gujaf-320	186	38	that	that	SCONJ
gujaf-320	186	39	a	a	DET
gujaf-320	186	40	revenue	revenue	NOUN
gujaf-320	186	41	-	-	PUNCT
gujaf-320	186	42	neutral	neutral	ADJ
gujaf-320	186	43	uniform	uniform	ADJ
gujaf-320	186	44	vat	vat	NOUN
gujaf-320	186	45	is	be	AUX
gujaf-320	186	46	regressive	regressive	ADJ
gujaf-320	186	47	in	in	ADP
gujaf-320	186	48	its	its	PRON
gujaf-320	186	49	impact	impact	NOUN
gujaf-320	186	50	on	on	ADP
gujaf-320	186	51	the	the	DET
gujaf-320	186	52	income	income	NOUN
gujaf-320	186	53	of	of	ADP
gujaf-320	186	54	different	different	ADJ
gujaf-320	186	55	households	household	NOUN
gujaf-320	186	56	.	.	PUNCT
gujaf-320	187	1	cullen	cullen	PROPN
gujaf-320	187	2	and	and	CCONJ
gujaf-320	187	3	gordon	gordon	PROPN
gujaf-320	187	4	(	(	PUNCT
gujaf-320	187	5	2002	2002	NUM
gujaf-320	187	6	)	)	PUNCT
gujaf-320	187	7	show	show	VERB
gujaf-320	187	8	that	that	SCONJ
gujaf-320	187	9	there	there	PRON
gujaf-320	187	10	are	be	VERB
gujaf-320	187	11	several	several	ADJ
gujaf-320	187	12	possible	possible	ADJ
gujaf-320	187	13	routes	route	NOUN
gujaf-320	187	14	through	through	ADP
gujaf-320	187	15	which	which	PRON
gujaf-320	187	16	taxes	taxis	NOUN
gujaf-320	187	17	can	can	AUX
gujaf-320	187	18	affect	affect	VERB
gujaf-320	187	19	the	the	DET
gujaf-320	187	20	amount	amount	NOUN
gujaf-320	187	21	of	of	ADP
gujaf-320	187	22	entrepreneurial	entrepreneurial	ADJ
gujaf-320	187	23	risk	risk	NOUN
gujaf-320	187	24	-	-	PUNCT
gujaf-320	187	25	taking	taking	NOUN
gujaf-320	187	26	.	.	PUNCT
gujaf-320	188	1	as	as	SCONJ
gujaf-320	188	2	suggested	suggest	VERB
gujaf-320	188	3	by	by	ADP
gujaf-320	188	4	arnold	arnold	PROPN
gujaf-320	188	5	et	et	PROPN
gujaf-320	188	6	al	al	PROPN
gujaf-320	188	7	.	.	PROPN
gujaf-320	189	1	(	(	PUNCT
gujaf-320	189	2	2011	2011	NUM
gujaf-320	189	3	)	)	PUNCT
gujaf-320	189	4	,	,	PUNCT
gujaf-320	189	5	one	one	NUM
gujaf-320	189	6	possible	possible	ADJ
gujaf-320	189	7	solution	solution	NOUN
gujaf-320	189	8	is	be	AUX
gujaf-320	189	9	to	to	PART
gujaf-320	189	10	focus	focus	VERB
gujaf-320	189	11	on	on	ADP
gujaf-320	189	12	the	the	DET
gujaf-320	189	13	growth	growth	NOUN
gujaf-320	189	14	effects	effect	NOUN
gujaf-320	189	15	of	of	ADP
gujaf-320	189	16	revenue	revenue	NOUN
gujaf-320	189	17	neutral	neutral	ADJ
gujaf-320	189	18	changes	change	NOUN
gujaf-320	189	19	in	in	ADP
gujaf-320	189	20	tax	tax	NOUN
gujaf-320	189	21	structure	structure	NOUN
gujaf-320	189	22	,	,	PUNCT
gujaf-320	189	23	which	which	PRON
gujaf-320	189	24	avoids	avoid	VERB
gujaf-320	189	25	the	the	DET
gujaf-320	189	26	complication	complication	NOUN
gujaf-320	189	27	that	that	PRON
gujaf-320	189	28	changes	change	VERB
gujaf-320	189	29	in	in	ADP
gujaf-320	189	30	total	total	ADJ
gujaf-320	189	31	tax	tax	NOUN
gujaf-320	189	32	revenue	revenue	NOUN
gujaf-320	189	33	are	be	AUX
gujaf-320	189	34	reacted	react	VERB
gujaf-320	189	35	in	in	ADP
gujaf-320	189	36	changes	change	NOUN
gujaf-320	189	37	in	in	ADP
gujaf-320	189	38	public	public	ADJ
gujaf-320	189	39	spending	spending	NOUN
gujaf-320	189	40	.	.	PUNCT
gujaf-320	190	1	lanaspa	lanaspa	INTJ
gujaf-320	190	2	et	et	PROPN
gujaf-320	190	3	al	al	PROPN
gujaf-320	190	4	.	.	PROPN
gujaf-320	191	1	(	(	PUNCT
gujaf-320	191	2	2008	2008	NUM
gujaf-320	191	3	)	)	PUNCT
gujaf-320	191	4	find	find	VERB
gujaf-320	191	5	that	that	SCONJ
gujaf-320	191	6	the	the	DET
gujaf-320	191	7	price	price	NOUN
gujaf-320	191	8	elasticity	elasticity	NOUN
gujaf-320	191	9	of	of	ADP
gujaf-320	191	10	demand	demand	NOUN
gujaf-320	191	11	for	for	ADP
gujaf-320	191	12	tobacco	tobacco	NOUN
gujaf-320	191	13	is	be	AUX
gujaf-320	191	14	low	low	ADJ
gujaf-320	191	15	.	.	PUNCT
gujaf-320	192	1	therefore	therefore	ADV
gujaf-320	192	2	,	,	PUNCT
gujaf-320	192	3	an	an	DET
gujaf-320	192	4	increase	increase	NOUN
gujaf-320	192	5	in	in	ADP
gujaf-320	192	6	price	price	NOUN
gujaf-320	192	7	from	from	ADP
gujaf-320	192	8	increases	increase	NOUN
gujaf-320	192	9	in	in	ADP
gujaf-320	192	10	taxes	taxis	NOUN
gujaf-320	192	11	on	on	ADP
gujaf-320	192	12	tobacco	tobacco	NOUN
gujaf-320	192	13	products	product	NOUN
gujaf-320	192	14	is	be	AUX
gujaf-320	192	15	unlikely	unlikely	ADJ
gujaf-320	192	16	to	to	PART
gujaf-320	192	17	reduce	reduce	VERB
gujaf-320	192	18	demand	demand	NOUN
gujaf-320	192	19	by	by	ADP
gujaf-320	192	20	so	so	ADV
gujaf-320	192	21	much	much	ADJ
gujaf-320	192	22	,	,	PUNCT
gujaf-320	192	23	while	while	SCONJ
gujaf-320	192	24	instead	instead	ADV
gujaf-320	192	25	increasing	increase	VERB
gujaf-320	192	26	government	government	NOUN
gujaf-320	192	27	revenue	revenue	NOUN
gujaf-320	192	28	.	.	PUNCT
gujaf-320	193	1	several	several	ADJ
gujaf-320	193	2	studies	study	NOUN
gujaf-320	193	3	have	have	AUX
gujaf-320	193	4	been	be	AUX
gujaf-320	193	5	conducted	conduct	VERB
gujaf-320	193	6	by	by	ADP
gujaf-320	193	7	some	some	DET
gujaf-320	193	8	scholars	scholar	NOUN
gujaf-320	193	9	on	on	ADP
gujaf-320	193	10	the	the	DET
gujaf-320	193	11	contribution	contribution	NOUN
gujaf-320	193	12	of	of	ADP
gujaf-320	193	13	tax	tax	NOUN
gujaf-320	193	14	administration	administration	NOUN
gujaf-320	193	15	on	on	ADP
gujaf-320	193	16	economic	economic	ADJ
gujaf-320	193	17	growth	growth	NOUN
gujaf-320	193	18	.	.	PUNCT
gujaf-320	194	1	d’archy	d’archy	PROPN
gujaf-320	194	2	(	(	PUNCT
gujaf-320	194	3	2011	2011	NUM
gujaf-320	194	4	)	)	PUNCT
gujaf-320	194	5	analyzed	analyze	VERB
gujaf-320	194	6	the	the	DET
gujaf-320	194	7	theoretical	theoretical	ADJ
gujaf-320	194	8	model	model	NOUN
gujaf-320	194	9	of	of	ADP
gujaf-320	194	10	comparative	comparative	ADJ
gujaf-320	194	11	treatment	treatment	NOUN
gujaf-320	194	12	on	on	ADP
gujaf-320	194	13	tax	tax	NOUN
gujaf-320	194	14	compliance	compliance	NOUN
gujaf-320	194	15	in	in	ADP
gujaf-320	194	16	several	several	ADJ
gujaf-320	194	17	african	african	ADJ
gujaf-320	194	18	countries	country	NOUN
gujaf-320	194	19	.	.	PUNCT
gujaf-320	195	1	the	the	DET
gujaf-320	195	2	result	result	NOUN
gujaf-320	195	3	of	of	ADP
gujaf-320	195	4	the	the	DET
gujaf-320	195	5	study	study	NOUN
gujaf-320	195	6	revealed	reveal	VERB
gujaf-320	195	7	a	a	DET
gujaf-320	195	8	considerable	considerable	ADJ
gujaf-320	195	9	support	support	NOUN
gujaf-320	195	10	for	for	ADP
gujaf-320	195	11	comparative	comparative	ADJ
gujaf-320	195	12	treatment	treatment	NOUN
gujaf-320	195	13	in	in	ADP
gujaf-320	195	14	tax	tax	NOUN
gujaf-320	195	15	compliance	compliance	NOUN
gujaf-320	195	16	and	and	CCONJ
gujaf-320	195	17	found	find	VERB
gujaf-320	195	18	that	that	PRON
gujaf-320	195	19	to	to	PART
gujaf-320	195	20	earn	earn	VERB
gujaf-320	195	21	the	the	DET
gujaf-320	195	22	right	right	NOUN
gujaf-320	195	23	to	to	PART
gujaf-320	195	24	collect	collect	VERB
gujaf-320	195	25	tax	tax	NOUN
gujaf-320	195	26	,	,	PUNCT
gujaf-320	195	27	the	the	DET
gujaf-320	195	28	state	state	NOUN
gujaf-320	195	29	must	must	AUX
gujaf-320	195	30	fulfill	fulfill	VERB
gujaf-320	195	31	its	its	PRON
gujaf-320	195	32	adjudicatory	adjudicatory	ADJ
gujaf-320	195	33	role	role	NOUN
gujaf-320	195	34	by	by	ADP
gujaf-320	195	35	providing	provide	VERB
gujaf-320	195	36	a	a	DET
gujaf-320	195	37	judicial	judicial	ADJ
gujaf-320	195	38	system	system	NOUN
gujaf-320	195	39	that	that	PRON
gujaf-320	195	40	the	the	DET
gujaf-320	195	41	citizens	citizen	NOUN
gujaf-320	195	42	trust	trust	VERB
gujaf-320	195	43	and	and	CCONJ
gujaf-320	195	44	in	in	ADP
gujaf-320	195	45	addition	addition	NOUN
gujaf-320	195	46	the	the	DET
gujaf-320	195	47	state	state	NOUN
gujaf-320	195	48	must	must	AUX
gujaf-320	195	49	be	be	AUX
gujaf-320	195	50	responsive	responsive	ADJ
gujaf-320	195	51	to	to	PART
gujaf-320	195	52	address	address	VERB
gujaf-320	195	53	the	the	DET
gujaf-320	195	54	needs	need	NOUN
gujaf-320	195	55	of	of	ADP
gujaf-320	195	56	the	the	DET
gujaf-320	195	57	citizens	citizen	NOUN
gujaf-320	195	58	through	through	ADP
gujaf-320	195	59	the	the	DET
gujaf-320	195	60	delivery	delivery	NOUN
gujaf-320	195	61	of	of	ADP
gujaf-320	195	62	services	service	NOUN
gujaf-320	195	63	.	.	PUNCT
gujaf-320	196	1	lee	lee	PROPN
gujaf-320	196	2	and	and	CCONJ
gujaf-320	196	3	gordon	gordon	PROPN
gujaf-320	196	4	(	(	PUNCT
gujaf-320	196	5	2004	2004	NUM
gujaf-320	196	6	)	)	PUNCT
gujaf-320	196	7	show	show	VERB
gujaf-320	196	8	that	that	SCONJ
gujaf-320	196	9	tax	tax	NOUN
gujaf-320	196	10	rate	rate	NOUN
gujaf-320	196	11	are	be	AUX
gujaf-320	196	12	significantly	significantly	ADV
gujaf-320	196	13	negatively	negatively	ADV
gujaf-320	196	14	correlated	correlate	VERB
gujaf-320	196	15	with	with	ADP
gujaf-320	196	16	economic	economic	ADJ
gujaf-320	196	17	growth	growth	NOUN
gujaf-320	196	18	rate	rate	NOUN
gujaf-320	196	19	while	while	SCONJ
gujaf-320	196	20	other	other	ADJ
gujaf-320	196	21	standard	standard	ADJ
gujaf-320	196	22	variables	variable	NOUN
gujaf-320	196	23	and	and	CCONJ
gujaf-320	196	24	other	other	ADJ
gujaf-320	196	25	determinants	determinant	NOUN
gujaf-320	196	26	of	of	ADP
gujaf-320	196	27	economic	economic	ADJ
gujaf-320	196	28	growth	growth	NOUN
gujaf-320	196	29	are	be	AUX
gujaf-320	196	30	put	put	VERB
gujaf-320	196	31	under	under	ADP
gujaf-320	196	32	control	control	NOUN
gujaf-320	196	33	.	.	PUNCT
gujaf-320	197	1	they	they	PRON
gujaf-320	197	2	show	show	VERB
gujaf-320	197	3	that	that	SCONJ
gujaf-320	197	4	in	in	ADP
gujaf-320	197	5	fixed	fix	VERB
gujaf-320	197	6	-	-	PUNCT
gujaf-320	197	7	effect	effect	NOUN
gujaf-320	197	8	regression	regression	NOUN
gujaf-320	197	9	increase	increase	NOUN
gujaf-320	197	10	in	in	ADP
gujaf-320	197	11	corporate	corporate	ADJ
gujaf-320	197	12	tax	tax	NOUN
gujaf-320	197	13	rate	rate	NOUN
gujaf-320	197	14	led	lead	VERB
gujaf-320	197	15	to	to	PART
gujaf-320	197	16	lower	lower	VERB
gujaf-320	197	17	future	future	ADJ
gujaf-320	197	18	growth	growth	NOUN
gujaf-320	197	19	rate	rate	NOUN
gujaf-320	197	20	within	within	ADP
gujaf-320	197	21	countries	country	NOUN
gujaf-320	197	22	.	.	PUNCT
gujaf-320	198	1	yahaya	yahaya	PROPN
gujaf-320	198	2	(	(	PUNCT
gujaf-320	198	3	2009	2009	NUM
gujaf-320	198	4	)	)	PUNCT
gujaf-320	198	5	revealed	reveal	VERB
gujaf-320	198	6	that	that	SCONJ
gujaf-320	198	7	corruption	corruption	NOUN
gujaf-320	198	8	,	,	PUNCT
gujaf-320	198	9	ignorance	ignorance	NOUN
gujaf-320	198	10	of	of	ADP
gujaf-320	198	11	tax	tax	NOUN
gujaf-320	198	12	procedure	procedure	NOUN
gujaf-320	198	13	and	and	CCONJ
gujaf-320	198	14	tax	tax	NOUN
gujaf-320	198	15	evasion	evasion	NOUN
gujaf-320	198	16	are	be	AUX
gujaf-320	198	17	the	the	DET
gujaf-320	198	18	major	major	ADJ
gujaf-320	198	19	societal	societal	ADJ
gujaf-320	198	20	factors	factor	NOUN
gujaf-320	198	21	hindering	hinder	VERB
gujaf-320	198	22	effective	effective	ADJ
gujaf-320	198	23	taxation	taxation	NOUN
gujaf-320	198	24	.	.	PUNCT
gujaf-320	199	1	the	the	DET
gujaf-320	199	2	study	study	NOUN
gujaf-320	199	3	also	also	ADV
gujaf-320	199	4	revealed	reveal	VERB
gujaf-320	199	5	that	that	SCONJ
gujaf-320	199	6	ineffective	ineffective	ADJ
gujaf-320	199	7	utilization	utilization	NOUN
gujaf-320	199	8	of	of	ADP
gujaf-320	199	9	collected	collect	VERB
gujaf-320	199	10	taxes	taxis	NOUN
gujaf-320	199	11	,	,	PUNCT
gujaf-320	199	12	improper	improper	ADJ
gujaf-320	199	13	record	record	NOUN
gujaf-320	199	14	keeping	keeping	NOUN
gujaf-320	199	15	,	,	PUNCT
gujaf-320	199	16	non	non	ADJ
gujaf-320	199	17	-	-	NOUN
gujaf-320	199	18	enforcement	enforcement	NOUN
gujaf-320	199	19	of	of	ADP
gujaf-320	199	20	tax	tax	NOUN
gujaf-320	199	21	policies	policy	NOUN
gujaf-320	199	22	and	and	CCONJ
gujaf-320	199	23	inadequate	inadequate	ADJ
gujaf-320	199	24	facilities	facility	NOUN
gujaf-320	199	25	to	to	PART
gujaf-320	199	26	monitor	monitor	VERB
gujaf-320	199	27	tax	tax	NOUN
gujaf-320	199	28	payment	payment	NOUN
gujaf-320	199	29	amongst	amongst	ADP
gujaf-320	199	30	others	other	NOUN
gujaf-320	199	31	were	be	AUX
gujaf-320	199	32	expressed	express	VERB
gujaf-320	199	33	as	as	ADP
gujaf-320	199	34	the	the	DET
gujaf-320	199	35	major	major	ADJ
gujaf-320	199	36	administrative	administrative	ADJ
gujaf-320	199	37	factors	factor	NOUN
gujaf-320	199	38	retarding	retard	VERB
gujaf-320	199	39	effective	effective	ADJ
gujaf-320	199	40	and	and	CCONJ
gujaf-320	199	41	efficient	efficient	ADJ
gujaf-320	199	42	taxation	taxation	NOUN
gujaf-320	199	43	in	in	ADP
gujaf-320	199	44	kwara	kwara	PROPN
gujaf-320	199	45	state	state	PROPN
gujaf-320	199	46	.	.	PUNCT
gujaf-320	200	1	ebeke	ebeke	PROPN
gujaf-320	200	2	and	and	CCONJ
gujaf-320	200	3	ehrhart	ehrhart	PROPN
gujaf-320	200	4	(	(	PUNCT
gujaf-320	200	5	2010	2010	NUM
gujaf-320	200	6	)	)	PUNCT
gujaf-320	200	7	found	find	VERB
gujaf-320	200	8	that	that	SCONJ
gujaf-320	200	9	tax	tax	NOUN
gujaf-320	200	10	revenue	revenue	NOUN
gujaf-320	200	11	instability	instability	NOUN
gujaf-320	200	12	in	in	ADP
gujaf-320	200	13	sub	sub	PROPN
gujaf-320	200	14	saharan	saharan	PROPN
gujaf-320	200	15	africa	africa	PROPN
gujaf-320	200	16	is	be	AUX
gujaf-320	200	17	leading	lead	VERB
gujaf-320	200	18	to	to	ADP
gujaf-320	200	19	public	public	ADJ
gujaf-320	200	20	investment	investment	NOUN
gujaf-320	200	21	and	and	CCONJ
gujaf-320	200	22	government	government	NOUN
gujaf-320	200	23	consumption	consumption	NOUN
gujaf-320	200	24	instability	instability	NOUN
gujaf-320	200	25	which	which	PRON
gujaf-320	200	26	in	in	ADP
gujaf-320	200	27	turn	turn	NOUN
gujaf-320	200	28	generate	generate	VERB
gujaf-320	200	29	lower	low	ADJ
gujaf-320	200	30	public	public	ADJ
gujaf-320	200	31	investment	investment	NOUN
gujaf-320	200	32	ration	ration	NOUN
gujaf-320	200	33	and	and	CCONJ
gujaf-320	200	34	therefore	therefore	ADV
gujaf-320	200	35	detrimental	detrimental	ADJ
gujaf-320	200	36	to	to	ADP
gujaf-320	200	37	the	the	DET
gujaf-320	200	38	long	long	ADJ
gujaf-320	200	39	run	run	ADJ
gujaf-320	200	40	economic	economic	ADJ
gujaf-320	200	41	growth	growth	NOUN
gujaf-320	200	42	.	.	PUNCT
gujaf-320	201	1	they	they	PRON
gujaf-320	201	2	show	show	VERB
gujaf-320	201	3	that	that	SCONJ
gujaf-320	201	4	fluctuation	fluctuation	NOUN
gujaf-320	201	5	in	in	ADP
gujaf-320	201	6	tax	tax	NOUN
gujaf-320	201	7	revenue	revenue	NOUN
gujaf-320	201	8	in	in	ADP
gujaf-320	201	9	any	any	DET
gujaf-320	201	10	nation	nation	NOUN
gujaf-320	201	11	can	can	AUX
gujaf-320	201	12	lead	lead	VERB
gujaf-320	201	13	to	to	ADP
gujaf-320	201	14	fluctuation	fluctuation	NOUN
gujaf-320	201	15	in	in	ADP
gujaf-320	201	16	economic	economic	ADJ
gujaf-320	201	17	growth	growth	NOUN
gujaf-320	201	18	and	and	CCONJ
gujaf-320	201	19	infrastructural	infrastructural	ADJ
gujaf-320	201	20	provision	provision	NOUN
gujaf-320	201	21	for	for	ADP
gujaf-320	201	22	the	the	DET
gujaf-320	201	23	citizen	citizen	PROPN
gujaf-320	201	24	.	.	PUNCT
gujaf-320	201	25	ogbonna	ogbonna	PROPN
gujaf-320	201	26	and	and	CCONJ
gujaf-320	201	27	ebimobowei	ebimobowei	ADJ
gujaf-320	201	28	(	(	PUNCT
gujaf-320	201	29	2012	2012	NUM
gujaf-320	201	30	)	)	PUNCT
gujaf-320	201	31	show	show	VERB
gujaf-320	201	32	that	that	SCONJ
gujaf-320	201	33	tax	tax	NOUN
gujaf-320	201	34	reforms	reform	NOUN
gujaf-320	201	35	improve	improve	VERB
gujaf-320	201	36	revenue	revenue	NOUN
gujaf-320	201	37	generating	generating	NOUN
gujaf-320	201	38	machinery	machinery	NOUN
gujaf-320	201	39	of	of	ADP
gujaf-320	201	40	government	government	NOUN
gujaf-320	201	41	to	to	PART
gujaf-320	201	42	undertake	undertake	VERB
gujaf-320	201	43	socially	socially	ADV
gujaf-320	201	44	desirable	desirable	ADJ
gujaf-320	201	45	expenditures	expenditure	NOUN
gujaf-320	201	46	that	that	PRON
gujaf-320	201	47	will	will	AUX
gujaf-320	201	48	transform	transform	VERB
gujaf-320	201	49	to	to	ADP
gujaf-320	201	50	economic	economic	ADJ
gujaf-320	201	51	growth	growth	NOUN
gujaf-320	201	52	in	in	ADP
gujaf-320	201	53	real	real	ADJ
gujaf-320	201	54	output	output	NOUN
gujaf-320	201	55	and	and	CCONJ
gujaf-320	201	56	per	per	ADP
gujaf-320	201	57	capita	capita	NOUN
gujaf-320	201	58	basis	basis	NOUN
gujaf-320	201	59	.	.	PUNCT
gujaf-320	202	1	adereti	adereti	PROPN
gujaf-320	202	2	et	et	PROPN
gujaf-320	202	3	al	al	PROPN
gujaf-320	202	4	.	.	PROPN
gujaf-320	203	1	(	(	PUNCT
gujaf-320	203	2	2011	2011	NUM
gujaf-320	203	3	)	)	PUNCT
gujaf-320	203	4	revealed	reveal	VERB
gujaf-320	203	5	that	that	SCONJ
gujaf-320	203	6	a	a	DET
gujaf-320	203	7	positive	positive	ADJ
gujaf-320	203	8	and	and	CCONJ
gujaf-320	203	9	significant	significant	ADJ
gujaf-320	203	10	correlation	correlation	NOUN
gujaf-320	203	11	exists	exist	VERB
gujaf-320	203	12	between	between	ADP
gujaf-320	203	13	vat	vat	NOUN
gujaf-320	203	14	revenue	revenue	NOUN
gujaf-320	203	15	and	and	CCONJ
gujaf-320	203	16	gdp	gdp	NOUN
gujaf-320	203	17	.	.	PUNCT
gujaf-320	204	1	this	this	PRON
gujaf-320	204	2	shows	show	VERB
gujaf-320	204	3	that	that	SCONJ
gujaf-320	204	4	vat	vat	NOUN
gujaf-320	204	5	is	be	AUX
gujaf-320	204	6	an	an	DET
gujaf-320	204	7	essential	essential	ADJ
gujaf-320	204	8	component	component	NOUN
gujaf-320	204	9	of	of	ADP
gujaf-320	204	10	government	government	NOUN
gujaf-320	204	11	income	income	NOUN
gujaf-320	204	12	generated	generate	VERB
gujaf-320	204	13	.	.	PUNCT
gujaf-320	205	1	unegbu	unegbu	NOUN
gujaf-320	205	2	and	and	CCONJ
gujaf-320	205	3	irefin	irefin	NOUN
gujaf-320	205	4	(	(	PUNCT
gujaf-320	205	5	2011	2011	NUM
gujaf-320	205	6	)	)	PUNCT
gujaf-320	205	7	revealed	reveal	VERB
gujaf-320	205	8	that	that	SCONJ
gujaf-320	205	9	vat	vat	NOUN
gujaf-320	205	10	allocations	allocation	NOUN
gujaf-320	205	11	have	have	VERB
gujaf-320	205	12	a	a	DET
gujaf-320	205	13	very	very	ADV
gujaf-320	205	14	significant	significant	ADJ
gujaf-320	205	15	impact	impact	NOUN
gujaf-320	205	16	on	on	ADP
gujaf-320	205	17	expenditure	expenditure	NOUN
gujaf-320	205	18	pattern	pattern	NOUN
gujaf-320	205	19	.	.	PUNCT
gujaf-320	206	1	they	they	PRON
gujaf-320	206	2	find	find	VERB
gujaf-320	206	3	that	that	SCONJ
gujaf-320	206	4	the	the	DET
gujaf-320	206	5	perception	perception	NOUN
gujaf-320	206	6	by	by	ADP
gujaf-320	206	7	the	the	DET
gujaf-320	206	8	citizens	citizen	NOUN
gujaf-320	206	9	across	across	ADP
gujaf-320	206	10	the	the	DET
gujaf-320	206	11	administration	administration	NOUN
gujaf-320	206	12	areas	area	NOUN
gujaf-320	206	13	of	of	ADP
gujaf-320	206	14	the	the	DET
gujaf-320	206	15	state	state	NOUN
gujaf-320	206	16	suggests	suggest	VERB
gujaf-320	206	17	that	that	SCONJ
gujaf-320	206	18	vat	vat	NOUN
gujaf-320	206	19	has	have	VERB
gujaf-320	206	20	minimum	minimum	ADJ
gujaf-320	206	21	impact	impact	NOUN
gujaf-320	206	22	level	level	NOUN
gujaf-320	206	23	on	on	ADP
gujaf-320	206	24	the	the	DET
gujaf-320	206	25	economic	economic	ADJ
gujaf-320	206	26	and	and	CCONJ
gujaf-320	206	27	human	human	ADJ
gujaf-320	206	28	development	development	NOUN
gujaf-320	206	29	of	of	ADP
gujaf-320	206	30	adamawa	adamawa	PROPN
gujaf-320	206	31	state	state	NOUN
gujaf-320	206	32	from	from	ADP
gujaf-320	206	33	2001	2001	NUM
gujaf-320	206	34	to	to	ADP
gujaf-320	206	35	2009	2009	NUM
gujaf-320	206	36	.	.	PUNCT
gujaf-320	207	1	although	although	SCONJ
gujaf-320	207	2	their	their	PRON
gujaf-320	207	3	study	study	NOUN
gujaf-320	207	4	has	have	AUX
gujaf-320	207	5	shown	show	VERB
gujaf-320	207	6	the	the	DET
gujaf-320	207	7	fact	fact	NOUN
gujaf-320	207	8	that	that	SCONJ
gujaf-320	207	9	vat	vat	NOUN
gujaf-320	207	10	revenue	revenue	NOUN
gujaf-320	207	11	is	be	AUX
gujaf-320	207	12	significant	significant	ADJ
gujaf-320	207	13	to	to	ADP
gujaf-320	207	14	economic	economic	ADJ
gujaf-320	207	15	growth	growth	NOUN
gujaf-320	207	16	,	,	PUNCT
gujaf-320	207	17	it	it	PRON
gujaf-320	207	18	also	also	ADV
gujaf-320	207	19	showed	show	VERB
gujaf-320	207	20	people	people	NOUN
gujaf-320	207	21	’s	’s	PART
gujaf-320	207	22	perception	perception	NOUN
gujaf-320	207	23	about	about	ADP
gujaf-320	207	24	vat	vat	NOUN
gujaf-320	207	25	and	and	CCONJ
gujaf-320	207	26	its	its	PRON
gujaf-320	207	27	enforcement	enforcement	NOUN
gujaf-320	207	28	is	be	AUX
gujaf-320	207	29	generally	generally	ADV
gujaf-320	207	30	low	low	ADJ
gujaf-320	207	31	in	in	ADP
gujaf-320	207	32	nigeria	nigeria	PROPN
gujaf-320	207	33	.	.	PUNCT
gujaf-320	208	1	ogbonna	ogbonna	PROPN
gujaf-320	208	2	and	and	CCONJ
gujaf-320	208	3	appah	appah	NOUN
gujaf-320	208	4	(	(	PUNCT
gujaf-320	208	5	2012	2012	NUM
gujaf-320	208	6	)	)	PUNCT
gujaf-320	208	7	finds	find	VERB
gujaf-320	208	8	that	that	SCONJ
gujaf-320	208	9	petroleum	petroleum	NOUN
gujaf-320	208	10	revenue	revenue	NOUN
gujaf-320	208	11	effects	effect	NOUN
gujaf-320	208	12	gross	gross	ADJ
gujaf-320	208	13	domestic	domestic	ADJ
gujaf-320	208	14	product	product	NOUN
gujaf-320	208	15	and	and	CCONJ
gujaf-320	208	16	per	per	ADP
gujaf-320	208	17	capita	capita	X
gujaf-320	208	18	income	income	NOUN
gujaf-320	208	19	of	of	ADP
gujaf-320	208	20	nigeria	nigeria	PROPN
gujaf-320	208	21	gusau	gusau	PROPN
gujaf-320	208	22	journal	journal	PROPN
gujaf-320	208	23	of	of	ADP
gujaf-320	208	24	accounting	accounting	NOUN
gujaf-320	208	25	and	and	CCONJ
gujaf-320	208	26	finance	finance	NOUN
gujaf-320	208	27	,	,	PUNCT
gujaf-320	208	28	vol	vol	NOUN
gujaf-320	208	29	.	.	PROPN
gujaf-320	208	30	5	5	NUM
gujaf-320	208	31	,	,	PUNCT
gujaf-320	208	32	issue	issue	NOUN
gujaf-320	208	33	2	2	NUM
gujaf-320	208	34	,	,	PUNCT
gujaf-320	208	35	october	october	PROPN
gujaf-320	208	36	,	,	PUNCT
gujaf-320	208	37	2024	2024	NUM
gujaf-320	208	38	348	348	NUM
gujaf-320	208	39	positively	positively	ADV
gujaf-320	208	40	.	.	PUNCT
gujaf-320	209	1	abdu	abdu	NOUN
gujaf-320	209	2	-	-	PUNCT
gujaf-320	209	3	rahomoh	rahomoh	PROPN
gujaf-320	209	4	et	et	PROPN
gujaf-320	209	5	al	al	PROPN
gujaf-320	209	6	.	.	PROPN
gujaf-320	210	1	(	(	PUNCT
gujaf-320	210	2	2013	2013	NUM
gujaf-320	210	3	)	)	PUNCT
gujaf-320	210	4	adopted	adopt	VERB
gujaf-320	210	5	the	the	DET
gujaf-320	210	6	use	use	NOUN
gujaf-320	210	7	of	of	ADP
gujaf-320	210	8	multiple	multiple	ADJ
gujaf-320	210	9	regressions	regression	NOUN
gujaf-320	210	10	to	to	PART
gujaf-320	210	11	analyze	analyze	VERB
gujaf-320	210	12	the	the	DET
gujaf-320	210	13	data	datum	NOUN
gujaf-320	210	14	on	on	ADP
gujaf-320	210	15	variables	variable	NOUN
gujaf-320	210	16	such	such	ADJ
gujaf-320	210	17	as	as	ADP
gujaf-320	210	18	gross	gross	ADJ
gujaf-320	210	19	domestic	domestic	ADJ
gujaf-320	210	20	product	product	NOUN
gujaf-320	210	21	petroleum	petroleum	NOUN
gujaf-320	210	22	profit	profit	NOUN
gujaf-320	210	23	tax	tax	NOUN
gujaf-320	210	24	;	;	PUNCT
gujaf-320	210	25	inflation	inflation	NOUN
gujaf-320	210	26	and	and	CCONJ
gujaf-320	210	27	exchange	exchange	NOUN
gujaf-320	210	28	rate	rate	NOUN
gujaf-320	210	29	were	be	AUX
gujaf-320	210	30	all	all	PRON
gujaf-320	210	31	found	find	VERB
gujaf-320	210	32	to	to	PART
gujaf-320	210	33	have	have	VERB
gujaf-320	210	34	significant	significant	ADJ
gujaf-320	210	35	effects	effect	NOUN
gujaf-320	210	36	on	on	ADP
gujaf-320	210	37	economic	economic	ADJ
gujaf-320	210	38	growth	growth	NOUN
gujaf-320	210	39	.	.	PUNCT
gujaf-320	211	1	this	this	PRON
gujaf-320	211	2	also	also	ADV
gujaf-320	211	3	agrees	agree	VERB
gujaf-320	211	4	with	with	ADP
gujaf-320	211	5	jubrin	jubrin	PROPN
gujaf-320	211	6	et	et	PROPN
gujaf-320	211	7	al	al	PROPN
gujaf-320	211	8	.	.	PROPN
gujaf-320	212	1	(	(	PUNCT
gujaf-320	212	2	2012	2012	NUM
gujaf-320	212	3	)	)	PUNCT
gujaf-320	212	4	that	that	SCONJ
gujaf-320	212	5	the	the	DET
gujaf-320	212	6	abundance	abundance	NOUN
gujaf-320	212	7	of	of	ADP
gujaf-320	212	8	petroleum	petroleum	NOUN
gujaf-320	212	9	in	in	ADP
gujaf-320	212	10	nigeria	nigeria	PROPN
gujaf-320	212	11	is	be	AUX
gujaf-320	212	12	an	an	DET
gujaf-320	212	13	opportunity	opportunity	NOUN
gujaf-320	212	14	for	for	ADP
gujaf-320	212	15	more	more	ADJ
gujaf-320	212	16	revenue	revenue	NOUN
gujaf-320	212	17	generated	generate	VERB
gujaf-320	212	18	to	to	ADP
gujaf-320	212	19	the	the	DET
gujaf-320	212	20	economy	economy	NOUN
gujaf-320	212	21	.	.	PUNCT
gujaf-320	213	1	this	this	PRON
gujaf-320	213	2	is	be	AUX
gujaf-320	213	3	done	do	VERB
gujaf-320	213	4	via	via	ADP
gujaf-320	213	5	petroleum	petroleum	NOUN
gujaf-320	213	6	profit	profit	NOUN
gujaf-320	213	7	tax	tax	NOUN
gujaf-320	213	8	if	if	SCONJ
gujaf-320	213	9	it	it	PRON
gujaf-320	213	10	is	be	AUX
gujaf-320	213	11	adequately	adequately	ADV
gujaf-320	213	12	administered	administer	VERB
gujaf-320	213	13	.	.	PUNCT
gujaf-320	214	1	boscá	boscá	PROPN
gujaf-320	214	2	et	et	PROPN
gujaf-320	214	3	al	al	PROPN
gujaf-320	214	4	.	.	PROPN
gujaf-320	215	1	(	(	PUNCT
gujaf-320	215	2	2019	2019	NUM
gujaf-320	215	3	)	)	PUNCT
gujaf-320	215	4	examined	examine	VERB
gujaf-320	215	5	the	the	DET
gujaf-320	215	6	macroeconomic	macroeconomic	ADJ
gujaf-320	215	7	effects	effect	NOUN
gujaf-320	215	8	on	on	ADP
gujaf-320	215	9	banking	banking	NOUN
gujaf-320	215	10	in	in	ADP
gujaf-320	215	11	a	a	DET
gujaf-320	215	12	small	small	ADJ
gujaf-320	215	13	open	open	ADJ
gujaf-320	215	14	economy	economy	NOUN
gujaf-320	215	15	under	under	ADP
gujaf-320	215	16	a	a	DET
gujaf-320	215	17	currency	currency	NOUN
gujaf-320	215	18	union	union	NOUN
gujaf-320	215	19	of	of	ADP
gujaf-320	215	20	three	three	NUM
gujaf-320	215	21	tax	tax	NOUN
gujaf-320	215	22	alternatives	alternative	NOUN
gujaf-320	215	23	.	.	PUNCT
gujaf-320	216	1	the	the	DET
gujaf-320	216	2	three	three	NUM
gujaf-320	216	3	tax	tax	NOUN
gujaf-320	216	4	choices	choice	NOUN
gujaf-320	216	5	produced	produce	VERB
gujaf-320	216	6	comparable	comparable	ADJ
gujaf-320	216	7	results	result	NOUN
gujaf-320	216	8	on	on	ADP
gujaf-320	216	9	macroeconomic	macroeconomic	ADJ
gujaf-320	216	10	factors	factor	NOUN
gujaf-320	216	11	.	.	PUNCT
gujaf-320	217	1	in	in	ADP
gujaf-320	217	2	response	response	NOUN
gujaf-320	217	3	to	to	ADP
gujaf-320	217	4	rising	rise	VERB
gujaf-320	217	5	taxation	taxation	NOUN
gujaf-320	217	6	,	,	PUNCT
gujaf-320	217	7	banks	bank	NOUN
gujaf-320	217	8	raised	raise	VERB
gujaf-320	217	9	their	their	PRON
gujaf-320	217	10	markups	markup	NOUN
gujaf-320	217	11	and	and	CCONJ
gujaf-320	217	12	increased	increase	VERB
gujaf-320	217	13	lending	lending	NOUN
gujaf-320	217	14	interest	interest	NOUN
gujaf-320	217	15	rates	rate	NOUN
gujaf-320	217	16	,	,	PUNCT
gujaf-320	217	17	which	which	PRON
gujaf-320	217	18	transferred	transfer	VERB
gujaf-320	217	19	some	some	PRON
gujaf-320	217	20	of	of	ADP
gujaf-320	217	21	the	the	DET
gujaf-320	217	22	fiscal	fiscal	ADJ
gujaf-320	217	23	burden	burden	NOUN
gujaf-320	217	24	to	to	ADP
gujaf-320	217	25	individuals	individual	NOUN
gujaf-320	217	26	and	and	CCONJ
gujaf-320	217	27	companies	company	NOUN
gujaf-320	217	28	.	.	PUNCT
gujaf-320	218	1	despite	despite	SCONJ
gujaf-320	218	2	raising	raise	VERB
gujaf-320	218	3	government	government	NOUN
gujaf-320	218	4	income	income	NOUN
gujaf-320	218	5	,	,	PUNCT
gujaf-320	218	6	the	the	DET
gujaf-320	218	7	tax	tax	NOUN
gujaf-320	218	8	policies	policy	NOUN
gujaf-320	218	9	resulted	result	VERB
gujaf-320	218	10	in	in	ADP
gujaf-320	218	11	longer	long	ADJ
gujaf-320	218	12	-	-	PUNCT
gujaf-320	218	13	term	term	NOUN
gujaf-320	218	14	gdp	gdp	NOUN
gujaf-320	218	15	declines	decline	VERB
gujaf-320	218	16	,	,	PUNCT
gujaf-320	218	17	higher	high	ADJ
gujaf-320	218	18	loan	loan	NOUN
gujaf-320	218	19	interest	interest	NOUN
gujaf-320	218	20	rates	rate	NOUN
gujaf-320	218	21	,	,	PUNCT
gujaf-320	218	22	and	and	CCONJ
gujaf-320	218	23	lower	low	ADJ
gujaf-320	218	24	credit	credit	NOUN
gujaf-320	218	25	volume	volume	NOUN
gujaf-320	218	26	,	,	PUNCT
gujaf-320	218	27	deposits	deposit	NOUN
gujaf-320	218	28	,	,	PUNCT
gujaf-320	218	29	and	and	CCONJ
gujaf-320	218	30	bank	bank	NOUN
gujaf-320	218	31	capital	capital	NOUN
gujaf-320	218	32	.	.	PUNCT
gujaf-320	219	1	adejumo	adejumo	PROPN
gujaf-320	219	2	and	and	CCONJ
gujaf-320	219	3	sanyaolu	sanyaolu	PROPN
gujaf-320	219	4	(	(	PUNCT
gujaf-320	219	5	2020	2020	NUM
gujaf-320	219	6	)	)	PUNCT
gujaf-320	219	7	analyzed	analyze	VERB
gujaf-320	219	8	corporate	corporate	ADJ
gujaf-320	219	9	tax	tax	NOUN
gujaf-320	219	10	planning	planning	NOUN
gujaf-320	219	11	and	and	CCONJ
gujaf-320	219	12	the	the	DET
gujaf-320	219	13	profitability	profitability	NOUN
gujaf-320	219	14	of	of	ADP
gujaf-320	219	15	banks	bank	NOUN
gujaf-320	219	16	in	in	ADP
gujaf-320	219	17	nigeria	nigeria	PROPN
gujaf-320	219	18	,	,	PUNCT
gujaf-320	219	19	using	use	VERB
gujaf-320	219	20	data	datum	NOUN
gujaf-320	219	21	from	from	ADP
gujaf-320	219	22	2012	2012	NUM
gujaf-320	219	23	-	-	SYM
gujaf-320	219	24	2018	2018	NUM
gujaf-320	219	25	.	.	PUNCT
gujaf-320	220	1	they	they	PRON
gujaf-320	220	2	find	find	VERB
gujaf-320	220	3	that	that	SCONJ
gujaf-320	220	4	tax	tax	NOUN
gujaf-320	220	5	planning	planning	NOUN
gujaf-320	220	6	,	,	PUNCT
gujaf-320	220	7	measured	measure	VERB
gujaf-320	220	8	had	have	VERB
gujaf-320	220	9	a	a	DET
gujaf-320	220	10	significant	significant	ADJ
gujaf-320	220	11	negative	negative	ADJ
gujaf-320	220	12	effect	effect	NOUN
gujaf-320	220	13	on	on	ADP
gujaf-320	220	14	profitability	profitability	NOUN
gujaf-320	220	15	.	.	PUNCT
gujaf-320	221	1	the	the	DET
gujaf-320	221	2	capital	capital	NOUN
gujaf-320	221	3	adequacy	adequacy	NOUN
gujaf-320	221	4	ratio	ratio	NOUN
gujaf-320	221	5	positively	positively	ADV
gujaf-320	221	6	influenced	influence	VERB
gujaf-320	221	7	profitability	profitability	NOUN
gujaf-320	221	8	,	,	PUNCT
gujaf-320	221	9	while	while	SCONJ
gujaf-320	221	10	bank	bank	NOUN
gujaf-320	221	11	age	age	NOUN
gujaf-320	221	12	and	and	CCONJ
gujaf-320	221	13	size	size	NOUN
gujaf-320	221	14	had	have	VERB
gujaf-320	221	15	no	no	DET
gujaf-320	221	16	significant	significant	ADJ
gujaf-320	221	17	effect	effect	NOUN
gujaf-320	221	18	.	.	PUNCT
gujaf-320	222	1	sobiech	sobiech	PROPN
gujaf-320	222	2	et	et	PROPN
gujaf-320	222	3	al	al	PROPN
gujaf-320	222	4	.	.	PROPN
gujaf-320	223	1	(	(	PUNCT
gujaf-320	223	2	2021	2021	NUM
gujaf-320	223	3	)	)	PUNCT
gujaf-320	223	4	found	find	VERB
gujaf-320	223	5	that	that	SCONJ
gujaf-320	223	6	taxing	tax	VERB
gujaf-320	223	7	banks	bank	NOUN
gujaf-320	223	8	’	'	PUNCT
gujaf-320	223	9	gross	gross	ADJ
gujaf-320	223	10	profits	profit	NOUN
gujaf-320	223	11	increased	increase	VERB
gujaf-320	223	12	bank	bank	NOUN
gujaf-320	223	13	leverage	leverage	NOUN
gujaf-320	223	14	,	,	PUNCT
gujaf-320	223	15	reduced	reduced	ADJ
gujaf-320	223	16	risk	risk	NOUN
gujaf-320	223	17	,	,	PUNCT
gujaf-320	223	18	and	and	CCONJ
gujaf-320	223	19	decreased	decrease	VERB
gujaf-320	223	20	credit	credit	NOUN
gujaf-320	223	21	supply	supply	NOUN
gujaf-320	223	22	.	.	PUNCT
gujaf-320	224	1	this	this	PRON
gujaf-320	224	2	impacted	impact	VERB
gujaf-320	224	3	company	company	NOUN
gujaf-320	224	4	’s	’s	PART
gujaf-320	224	5	financing	financing	NOUN
gujaf-320	224	6	as	as	SCONJ
gujaf-320	224	7	firms	firm	NOUN
gujaf-320	224	8	with	with	ADP
gujaf-320	224	9	banks	bank	NOUN
gujaf-320	224	10	subject	subject	ADJ
gujaf-320	224	11	to	to	ADP
gujaf-320	224	12	profit	profit	NOUN
gujaf-320	224	13	tax	tax	NOUN
gujaf-320	224	14	showed	show	VERB
gujaf-320	224	15	lower	low	ADJ
gujaf-320	224	16	leverage	leverage	NOUN
gujaf-320	224	17	and	and	CCONJ
gujaf-320	224	18	shifted	shift	VERB
gujaf-320	224	19	to	to	ADP
gujaf-320	224	20	more	more	ADV
gujaf-320	224	21	costly	costly	ADJ
gujaf-320	224	22	bond	bond	NOUN
gujaf-320	224	23	financing	financing	NOUN
gujaf-320	224	24	.	.	PUNCT
gujaf-320	225	1	greater	great	ADJ
gujaf-320	225	2	tax	tax	NOUN
gujaf-320	225	3	exposure	exposure	NOUN
gujaf-320	225	4	also	also	ADV
gujaf-320	225	5	negatively	negatively	ADV
gujaf-320	225	6	affected	affect	VERB
gujaf-320	225	7	corporate	corporate	ADJ
gujaf-320	225	8	investments	investment	NOUN
gujaf-320	225	9	,	,	PUNCT
gujaf-320	225	10	highlighting	highlight	VERB
gujaf-320	225	11	the	the	DET
gujaf-320	225	12	importance	importance	NOUN
gujaf-320	225	13	of	of	ADP
gujaf-320	225	14	bank	bank	NOUN
gujaf-320	225	15	taxation	taxation	NOUN
gujaf-320	225	16	in	in	ADP
gujaf-320	225	17	shaping	shape	VERB
gujaf-320	225	18	corporate	corporate	ADJ
gujaf-320	225	19	strategies	strategy	NOUN
gujaf-320	225	20	.	.	PUNCT
gujaf-320	226	1	omankhanlen	omankhanlen	VERB
gujaf-320	226	2	et	et	PROPN
gujaf-320	226	3	al	al	PROPN
gujaf-320	226	4	.	.	PROPN
gujaf-320	227	1	(	(	PUNCT
gujaf-320	227	2	2021	2021	NUM
gujaf-320	227	3	)	)	PUNCT
gujaf-320	227	4	find	find	VERB
gujaf-320	227	5	a	a	DET
gujaf-320	227	6	negative	negative	ADJ
gujaf-320	227	7	relationship	relationship	NOUN
gujaf-320	227	8	with	with	ADP
gujaf-320	227	9	interest	interest	NOUN
gujaf-320	227	10	rates	rate	NOUN
gujaf-320	227	11	,	,	PUNCT
gujaf-320	227	12	and	and	CCONJ
gujaf-320	227	13	a	a	DET
gujaf-320	227	14	positive	positive	ADJ
gujaf-320	227	15	relationship	relationship	NOUN
gujaf-320	227	16	with	with	ADP
gujaf-320	227	17	broad	broad	ADJ
gujaf-320	227	18	money	money	NOUN
gujaf-320	227	19	.	.	PUNCT
gujaf-320	228	1	akeem	akeem	PROPN
gujaf-320	228	2	et	et	PROPN
gujaf-320	228	3	al	al	PROPN
gujaf-320	228	4	.	.	PROPN
gujaf-320	229	1	(	(	PUNCT
gujaf-320	229	2	2022	2022	NUM
gujaf-320	229	3	)	)	PUNCT
gujaf-320	229	4	revealed	reveal	VERB
gujaf-320	229	5	that	that	SCONJ
gujaf-320	229	6	open	open	ADJ
gujaf-320	229	7	market	market	NOUN
gujaf-320	229	8	operations	operation	NOUN
gujaf-320	229	9	had	have	VERB
gujaf-320	229	10	no	no	DET
gujaf-320	229	11	significant	significant	ADJ
gujaf-320	229	12	positive	positive	ADJ
gujaf-320	229	13	effect	effect	NOUN
gujaf-320	229	14	on	on	ADP
gujaf-320	229	15	profitability	profitability	NOUN
gujaf-320	229	16	,	,	PUNCT
gujaf-320	229	17	while	while	SCONJ
gujaf-320	229	18	cash	cash	NOUN
gujaf-320	229	19	reserve	reserve	NOUN
gujaf-320	229	20	ratios	ratio	NOUN
gujaf-320	229	21	had	have	VERB
gujaf-320	229	22	a	a	DET
gujaf-320	229	23	significant	significant	ADJ
gujaf-320	229	24	positive	positive	ADJ
gujaf-320	229	25	effect	effect	NOUN
gujaf-320	229	26	.	.	PUNCT
gujaf-320	230	1	they	they	PRON
gujaf-320	230	2	offer	offer	VERB
gujaf-320	230	3	that	that	SCONJ
gujaf-320	230	4	monetary	monetary	ADJ
gujaf-320	230	5	policies	policy	NOUN
gujaf-320	230	6	significantly	significantly	ADV
gujaf-320	230	7	influence	influence	VERB
gujaf-320	230	8	profitability	profitability	NOUN
gujaf-320	230	9	when	when	SCONJ
gujaf-320	230	10	combined	combine	VERB
gujaf-320	230	11	.	.	PUNCT
gujaf-320	231	1	adefunke	adefunke	PROPN
gujaf-320	231	2	and	and	CCONJ
gujaf-320	231	3	usiomon	usiomon	ADJ
gujaf-320	231	4	(	(	PUNCT
gujaf-320	231	5	2022	2022	NUM
gujaf-320	231	6	)	)	PUNCT
gujaf-320	231	7	found	find	VERB
gujaf-320	231	8	that	that	SCONJ
gujaf-320	231	9	company	company	NOUN
gujaf-320	231	10	income	income	NOUN
gujaf-320	231	11	tax	tax	NOUN
gujaf-320	231	12	had	have	VERB
gujaf-320	231	13	a	a	DET
gujaf-320	231	14	positive	positive	ADJ
gujaf-320	231	15	and	and	CCONJ
gujaf-320	231	16	significant	significant	ADJ
gujaf-320	231	17	effect	effect	NOUN
gujaf-320	231	18	on	on	ADP
gujaf-320	231	19	profit	profit	NOUN
gujaf-320	231	20	after	after	ADP
gujaf-320	231	21	tax	tax	NOUN
gujaf-320	231	22	and	and	CCONJ
gujaf-320	231	23	return	return	NOUN
gujaf-320	231	24	while	while	SCONJ
gujaf-320	231	25	change	change	NOUN
gujaf-320	231	26	in	in	ADP
gujaf-320	231	27	shareholders	shareholder	NOUN
gujaf-320	231	28	’	'	PUNCT
gujaf-320	231	29	funds	fund	NOUN
gujaf-320	231	30	had	have	VERB
gujaf-320	231	31	a	a	DET
gujaf-320	231	32	negative	negative	ADJ
gujaf-320	231	33	yet	yet	CCONJ
gujaf-320	231	34	significant	significant	ADJ
gujaf-320	231	35	effect	effect	NOUN
gujaf-320	231	36	.	.	PUNCT
gujaf-320	232	1	adewole	adewole	NOUN
gujaf-320	232	2	(	(	PUNCT
gujaf-320	232	3	2023	2023	NUM
gujaf-320	232	4	)	)	PUNCT
gujaf-320	232	5	showed	show	VERB
gujaf-320	232	6	that	that	SCONJ
gujaf-320	232	7	company	company	NOUN
gujaf-320	232	8	income	income	NOUN
gujaf-320	232	9	tax	tax	NOUN
gujaf-320	232	10	and	and	CCONJ
gujaf-320	232	11	education	education	NOUN
gujaf-320	232	12	tax	tax	NOUN
gujaf-320	232	13	had	have	VERB
gujaf-320	232	14	a	a	DET
gujaf-320	232	15	negative	negative	ADJ
gujaf-320	232	16	significant	significant	ADJ
gujaf-320	232	17	impact	impact	NOUN
gujaf-320	232	18	on	on	ADP
gujaf-320	232	19	dividend	dividend	NOUN
gujaf-320	232	20	per	per	ADP
gujaf-320	232	21	share	share	NOUN
gujaf-320	232	22	,	,	PUNCT
gujaf-320	232	23	while	while	SCONJ
gujaf-320	232	24	profit	profit	NOUN
gujaf-320	232	25	after	after	ADP
gujaf-320	232	26	tax	tax	NOUN
gujaf-320	232	27	had	have	VERB
gujaf-320	232	28	a	a	DET
gujaf-320	232	29	positive	positive	ADJ
gujaf-320	232	30	impact	impact	NOUN
gujaf-320	232	31	.	.	PUNCT
gujaf-320	233	1	a	a	DET
gujaf-320	233	2	bidirectional	bidirectional	ADJ
gujaf-320	233	3	causal	causal	NOUN
gujaf-320	233	4	relationship	relationship	NOUN
gujaf-320	233	5	was	be	AUX
gujaf-320	233	6	found	find	VERB
gujaf-320	233	7	between	between	ADP
gujaf-320	233	8	dividend	dividend	NOUN
gujaf-320	233	9	policy	policy	NOUN
gujaf-320	233	10	,	,	PUNCT
gujaf-320	233	11	company	company	NOUN
gujaf-320	233	12	income	income	NOUN
gujaf-320	233	13	tax	tax	NOUN
gujaf-320	233	14	,	,	PUNCT
gujaf-320	233	15	and	and	CCONJ
gujaf-320	233	16	education	education	NOUN
gujaf-320	233	17	tax	tax	NOUN
gujaf-320	233	18	,	,	PUNCT
gujaf-320	233	19	while	while	SCONJ
gujaf-320	233	20	profit	profit	NOUN
gujaf-320	233	21	after	after	ADP
gujaf-320	233	22	tax	tax	NOUN
gujaf-320	233	23	showed	show	VERB
gujaf-320	233	24	a	a	DET
gujaf-320	233	25	unidirectional	unidirectional	ADJ
gujaf-320	233	26	relationship	relationship	NOUN
gujaf-320	233	27	.	.	PUNCT
gujaf-320	234	1	obubohebieri	obubohebieri	PROPN
gujaf-320	234	2	(	(	PUNCT
gujaf-320	234	3	2023	2023	NUM
gujaf-320	234	4	)	)	PUNCT
gujaf-320	234	5	revealed	reveal	VERB
gujaf-320	234	6	that	that	SCONJ
gujaf-320	234	7	the	the	DET
gujaf-320	234	8	cash	cash	NOUN
gujaf-320	234	9	reserve	reserve	NOUN
gujaf-320	234	10	ratio	ratio	NOUN
gujaf-320	234	11	and	and	CCONJ
gujaf-320	234	12	liquidity	liquidity	NOUN
gujaf-320	234	13	ratio	ratio	NOUN
gujaf-320	234	14	had	have	VERB
gujaf-320	234	15	no	no	DET
gujaf-320	234	16	significant	significant	ADJ
gujaf-320	234	17	effect	effect	NOUN
gujaf-320	234	18	on	on	ADP
gujaf-320	234	19	performance	performance	NOUN
gujaf-320	234	20	,	,	PUNCT
gujaf-320	234	21	while	while	SCONJ
gujaf-320	234	22	maximum	maximum	ADJ
gujaf-320	234	23	lending	lending	NOUN
gujaf-320	234	24	rate	rate	NOUN
gujaf-320	234	25	and	and	CCONJ
gujaf-320	234	26	monetary	monetary	ADJ
gujaf-320	234	27	policy	policy	NOUN
gujaf-320	234	28	rate	rate	NOUN
gujaf-320	234	29	had	have	VERB
gujaf-320	234	30	a	a	DET
gujaf-320	234	31	significant	significant	ADJ
gujaf-320	234	32	effect	effect	NOUN
gujaf-320	234	33	.	.	PUNCT
gujaf-320	235	1	habila	habila	PROPN
gujaf-320	235	2	et	et	PROPN
gujaf-320	235	3	al	al	PROPN
gujaf-320	235	4	.	.	PROPN
gujaf-320	236	1	(	(	PUNCT
gujaf-320	236	2	2024	2024	NUM
gujaf-320	236	3	)	)	PUNCT
gujaf-320	236	4	found	find	VERB
gujaf-320	236	5	that	that	SCONJ
gujaf-320	236	6	company	company	NOUN
gujaf-320	236	7	income	income	NOUN
gujaf-320	236	8	tax	tax	NOUN
gujaf-320	236	9	had	have	VERB
gujaf-320	236	10	a	a	DET
gujaf-320	236	11	positive	positive	ADJ
gujaf-320	236	12	and	and	CCONJ
gujaf-320	236	13	significant	significant	ADJ
gujaf-320	236	14	effect	effect	NOUN
gujaf-320	236	15	on	on	ADP
gujaf-320	236	16	financial	financial	ADJ
gujaf-320	236	17	performance	performance	NOUN
gujaf-320	236	18	,	,	PUNCT
gujaf-320	236	19	while	while	SCONJ
gujaf-320	236	20	tertiary	tertiary	ADJ
gujaf-320	236	21	education	education	NOUN
gujaf-320	236	22	tax	tax	NOUN
gujaf-320	236	23	and	and	CCONJ
gujaf-320	236	24	capital	capital	NOUN
gujaf-320	236	25	gains	gain	NOUN
gujaf-320	236	26	tax	tax	NOUN
gujaf-320	236	27	had	have	VERB
gujaf-320	236	28	a	a	DET
gujaf-320	236	29	negative	negative	ADJ
gujaf-320	236	30	and	and	CCONJ
gujaf-320	236	31	significant	significant	ADJ
gujaf-320	236	32	effect	effect	NOUN
gujaf-320	236	33	.	.	PUNCT
gujaf-320	237	1	value	value	NOUN
gujaf-320	237	2	-	-	PUNCT
gujaf-320	237	3	added	add	VERB
gujaf-320	237	4	tax	tax	NOUN
gujaf-320	237	5	had	have	VERB
gujaf-320	237	6	a	a	DET
gujaf-320	237	7	positive	positive	ADJ
gujaf-320	237	8	but	but	CCONJ
gujaf-320	237	9	insignificant	insignificant	ADJ
gujaf-320	237	10	effect	effect	NOUN
gujaf-320	237	11	.	.	PUNCT
gujaf-320	238	1	the	the	DET
gujaf-320	238	2	study	study	NOUN
gujaf-320	238	3	concluded	conclude	VERB
gujaf-320	238	4	that	that	SCONJ
gujaf-320	238	5	these	these	DET
gujaf-320	238	6	taxes	taxis	NOUN
gujaf-320	238	7	reduced	reduce	VERB
gujaf-320	238	8	the	the	DET
gujaf-320	238	9	financial	financial	ADJ
gujaf-320	238	10	performance	performance	NOUN
gujaf-320	238	11	of	of	ADP
gujaf-320	238	12	the	the	DET
gujaf-320	238	13	banks	bank	NOUN
gujaf-320	238	14	and	and	CCONJ
gujaf-320	238	15	recommended	recommend	VERB
gujaf-320	238	16	strategic	strategic	ADJ
gujaf-320	238	17	tax	tax	NOUN
gujaf-320	238	18	planning	planning	NOUN
gujaf-320	238	19	and	and	CCONJ
gujaf-320	238	20	a	a	DET
gujaf-320	238	21	review	review	NOUN
gujaf-320	238	22	of	of	ADP
gujaf-320	238	23	fiscal	fiscal	ADJ
gujaf-320	238	24	policies	policy	NOUN
gujaf-320	238	25	to	to	PART
gujaf-320	238	26	introduce	introduce	VERB
gujaf-320	238	27	tax	tax	NOUN
gujaf-320	238	28	incentives	incentive	NOUN
gujaf-320	238	29	and	and	CCONJ
gujaf-320	238	30	reliefs	relief	NOUN
gujaf-320	238	31	.	.	PUNCT
gujaf-320	239	1	theoretical	theoretical	ADJ
gujaf-320	239	2	framework	framework	NOUN
gujaf-320	239	3	the	the	DET
gujaf-320	239	4	paper	paper	NOUN
gujaf-320	239	5	follows	follow	VERB
gujaf-320	239	6	the	the	DET
gujaf-320	239	7	economic	economic	ADJ
gujaf-320	239	8	deterrence	deterrence	NOUN
gujaf-320	239	9	theory	theory	NOUN
gujaf-320	239	10	,	,	PUNCT
gujaf-320	239	11	from	from	ADP
gujaf-320	239	12	allingam	allingam	PRON
gujaf-320	239	13	and	and	CCONJ
gujaf-320	239	14	sandmo	sandmo	ADJ
gujaf-320	239	15	(	(	PUNCT
gujaf-320	239	16	1972	1972	NUM
gujaf-320	239	17	)	)	PUNCT
gujaf-320	239	18	.	.	PUNCT
gujaf-320	240	1	the	the	DET
gujaf-320	240	2	“	"	PUNCT
gujaf-320	240	3	theory	theory	NOUN
gujaf-320	240	4	is	be	AUX
gujaf-320	240	5	otherwise	otherwise	ADV
gujaf-320	240	6	known	know	VERB
gujaf-320	240	7	as	as	ADP
gujaf-320	240	8	as	as	ADP
gujaf-320	240	9	model	model	NOUN
gujaf-320	240	10	of	of	ADP
gujaf-320	240	11	tax	tax	NOUN
gujaf-320	240	12	compliance	compliance	NOUN
gujaf-320	240	13	.	.	PUNCT
gujaf-320	241	1	this	this	DET
gujaf-320	241	2	theory	theory	NOUN
gujaf-320	241	3	is	be	AUX
gujaf-320	241	4	based	base	VERB
gujaf-320	241	5	on	on	ADP
gujaf-320	241	6	tax	tax	NOUN
gujaf-320	241	7	evasion	evasion	NOUN
gujaf-320	241	8	compliance	compliance	NOUN
gujaf-320	241	9	behaviour	behaviour	NOUN
gujaf-320	241	10	by	by	ADP
gujaf-320	241	11	taxpayers	taxpayer	NOUN
gujaf-320	241	12	.	.	PUNCT
gujaf-320	242	1	the	the	DET
gujaf-320	242	2	theory	theory	NOUN
gujaf-320	242	3	is	be	AUX
gujaf-320	242	4	of	of	ADP
gujaf-320	242	5	the	the	DET
gujaf-320	242	6	assumption	assumption	NOUN
gujaf-320	242	7	that	that	SCONJ
gujaf-320	242	8	taxpayer	taxpayer	NOUN
gujaf-320	242	9	’s	’s	PART
gujaf-320	242	10	behaviour	behaviour	NOUN
gujaf-320	242	11	towards	towards	ADP
gujaf-320	242	12	taxation	taxation	NOUN
gujaf-320	242	13	is	be	AUX
gujaf-320	242	14	determined	determine	VERB
gujaf-320	242	15	or	or	CCONJ
gujaf-320	242	16	influenced	influence	VERB
gujaf-320	242	17	by	by	ADP
gujaf-320	242	18	tax	tax	NOUN
gujaf-320	242	19	audit	audit	NOUN
gujaf-320	242	20	,	,	PUNCT
gujaf-320	242	21	detection	detection	NOUN
gujaf-320	242	22	of	of	ADP
gujaf-320	242	23	evasion	evasion	NOUN
gujaf-320	242	24	and	and	CCONJ
gujaf-320	242	25	the	the	DET
gujaf-320	242	26	extent	extent	NOUN
gujaf-320	242	27	of	of	ADP
gujaf-320	242	28	the	the	DET
gujaf-320	242	29	severity	severity	NOUN
gujaf-320	242	30	of	of	ADP
gujaf-320	242	31	penalties	penalty	NOUN
gujaf-320	242	32	that	that	PRON
gujaf-320	242	33	is	be	AUX
gujaf-320	242	34	melted	melt	VERB
gujaf-320	242	35	on	on	ADP
gujaf-320	242	36	tax	tax	NOUN
gujaf-320	242	37	evaders	evader	NOUN
gujaf-320	242	38	.	.	PUNCT
gujaf-320	243	1	in	in	ADP
gujaf-320	243	2	other	other	ADJ
gujaf-320	243	3	words	word	NOUN
gujaf-320	243	4	when	when	SCONJ
gujaf-320	243	5	severe	severe	ADJ
gujaf-320	243	6	penalties	penalty	NOUN
gujaf-320	243	7	are	be	AUX
gujaf-320	243	8	melted	melt	VERB
gujaf-320	243	9	on	on	ADP
gujaf-320	243	10	tax	tax	NOUN
gujaf-320	243	11	evaded	evade	VERB
gujaf-320	243	12	there	there	PRON
gujaf-320	243	13	is	be	VERB
gujaf-320	243	14	the	the	DET
gujaf-320	243	15	tendency	tendency	NOUN
gujaf-320	243	16	that	that	SCONJ
gujaf-320	243	17	few	few	ADJ
gujaf-320	243	18	people	people	NOUN
gujaf-320	243	19	will	will	AUX
gujaf-320	243	20	evade	evade	VERB
gujaf-320	243	21	tax	tax	NOUN
gujaf-320	243	22	.	.	PUNCT
gujaf-320	244	1	on	on	ADP
gujaf-320	244	2	the	the	DET
gujaf-320	244	3	other	other	ADJ
gujaf-320	244	4	hand	hand	NOUN
gujaf-320	244	5	,	,	PUNCT
gujaf-320	244	6	more	more	ADJ
gujaf-320	244	7	people	people	NOUN
gujaf-320	244	8	will	will	AUX
gujaf-320	244	9	evade	evade	VERB
gujaf-320	244	10	tax	tax	NOUN
gujaf-320	244	11	if	if	SCONJ
gujaf-320	244	12	the	the	DET
gujaf-320	244	13	penalties	penalty	NOUN
gujaf-320	244	14	are	be	AUX
gujaf-320	244	15	relaxed	relax	VERB
gujaf-320	244	16	thereby	thereby	ADV
gujaf-320	244	17	giving	give	VERB
gujaf-320	244	18	room	room	NOUN
gujaf-320	244	19	to	to	ADP
gujaf-320	244	20	gusau	gusau	ADJ
gujaf-320	244	21	journal	journal	PROPN
gujaf-320	244	22	of	of	ADP
gujaf-320	244	23	accounting	accounting	NOUN
gujaf-320	244	24	and	and	CCONJ
gujaf-320	244	25	finance	finance	NOUN
gujaf-320	244	26	,	,	PUNCT
gujaf-320	244	27	vol	vol	NOUN
gujaf-320	244	28	.	.	PROPN
gujaf-320	244	29	5	5	NUM
gujaf-320	244	30	,	,	PUNCT
gujaf-320	244	31	issue	issue	NOUN
gujaf-320	244	32	2	2	NUM
gujaf-320	244	33	,	,	PUNCT
gujaf-320	244	34	october	october	PROPN
gujaf-320	244	35	,	,	PUNCT
gujaf-320	244	36	2024	2024	NUM
gujaf-320	244	37	349	349	NUM
gujaf-320	244	38	noncompliance	noncompliance	NOUN
gujaf-320	244	39	.	.	PUNCT
gujaf-320	245	1	(	(	PUNCT
gujaf-320	245	2	andreoni	andreoni	VERB
gujaf-320	245	3	et	et	PROPN
gujaf-320	245	4	al	al	PROPN
gujaf-320	245	5	.	.	PROPN
gujaf-320	245	6	,	,	PUNCT
gujaf-320	245	7	1998	1998	NUM
gujaf-320	245	8	)	)	PUNCT
gujaf-320	245	9	,	,	PUNCT
gujaf-320	245	10	posited	posit	VERB
gujaf-320	245	11	that	that	SCONJ
gujaf-320	245	12	the	the	DET
gujaf-320	245	13	model	model	NOUN
gujaf-320	245	14	relies	rely	VERB
gujaf-320	245	15	upon	upon	SCONJ
gujaf-320	245	16	a	a	DET
gujaf-320	245	17	wide	wide	ADJ
gujaf-320	245	18	range	range	NOUN
gujaf-320	245	19	of	of	ADP
gujaf-320	245	20	major	major	ADJ
gujaf-320	245	21	assumptions	assumption	NOUN
gujaf-320	245	22	that	that	PRON
gujaf-320	245	23	are	be	AUX
gujaf-320	245	24	generally	generally	ADV
gujaf-320	245	25	unrealistic	unrealistic	ADJ
gujaf-320	245	26	for	for	ADP
gujaf-320	245	27	determining	determine	VERB
gujaf-320	245	28	taxpayer	taxpayer	NOUN
gujaf-320	245	29	’s	’s	PART
gujaf-320	245	30	behaviour	behaviour	NOUN
gujaf-320	245	31	.	.	PUNCT
gujaf-320	246	1	focusing	focus	VERB
gujaf-320	246	2	on	on	ADP
gujaf-320	246	3	the	the	DET
gujaf-320	246	4	use	use	NOUN
gujaf-320	246	5	of	of	ADP
gujaf-320	246	6	coercion	coercion	NOUN
gujaf-320	246	7	on	on	ADP
gujaf-320	246	8	compliance	compliance	NOUN
gujaf-320	246	9	rather	rather	ADV
gujaf-320	246	10	than	than	ADP
gujaf-320	246	11	the	the	DET
gujaf-320	246	12	use	use	NOUN
gujaf-320	246	13	of	of	ADP
gujaf-320	246	14	consensual	consensual	ADJ
gujaf-320	246	15	method	method	NOUN
gujaf-320	246	16	led	lead	VERB
gujaf-320	246	17	to	to	ADP
gujaf-320	246	18	more	more	ADJ
gujaf-320	246	19	criticism	criticism	NOUN
gujaf-320	246	20	of	of	ADP
gujaf-320	246	21	the	the	DET
gujaf-320	246	22	model	model	NOUN
gujaf-320	246	23	.	.	PUNCT
gujaf-320	247	1	however	however	ADV
gujaf-320	247	2	,	,	PUNCT
gujaf-320	247	3	despite	despite	SCONJ
gujaf-320	247	4	the	the	DET
gujaf-320	247	5	criticism	criticism	NOUN
gujaf-320	247	6	of	of	ADP
gujaf-320	247	7	the	the	DET
gujaf-320	247	8	model	model	NOUN
gujaf-320	247	9	,	,	PUNCT
gujaf-320	247	10	it	it	PRON
gujaf-320	247	11	is	be	AUX
gujaf-320	247	12	widely	widely	ADV
gujaf-320	247	13	used	use	VERB
gujaf-320	247	14	in	in	ADP
gujaf-320	247	15	tax	tax	NOUN
gujaf-320	247	16	administration	administration	NOUN
gujaf-320	247	17	especially	especially	ADV
gujaf-320	247	18	when	when	SCONJ
gujaf-320	247	19	enforcement	enforcement	NOUN
gujaf-320	247	20	strategies	strategy	NOUN
gujaf-320	247	21	involving	involve	VERB
gujaf-320	247	22	the	the	DET
gujaf-320	247	23	use	use	NOUN
gujaf-320	247	24	of	of	ADP
gujaf-320	247	25	penalties	penalty	NOUN
gujaf-320	247	26	and	and	CCONJ
gujaf-320	247	27	tax	tax	NOUN
gujaf-320	247	28	audit	audit	NOUN
gujaf-320	247	29	is	be	AUX
gujaf-320	247	30	to	to	PART
gujaf-320	247	31	be	be	AUX
gujaf-320	247	32	adopted	adopt	VERB
gujaf-320	247	33	as	as	SCONJ
gujaf-320	247	34	people	people	NOUN
gujaf-320	247	35	become	become	VERB
gujaf-320	247	36	indifferent	indifferent	ADJ
gujaf-320	247	37	when	when	SCONJ
gujaf-320	247	38	it	it	PRON
gujaf-320	247	39	comes	come	VERB
gujaf-320	247	40	to	to	ADP
gujaf-320	247	41	taxation	taxation	NOUN
gujaf-320	247	42	.	.	PUNCT
gujaf-320	248	1	there	there	PRON
gujaf-320	248	2	are	be	VERB
gujaf-320	248	3	some	some	DET
gujaf-320	248	4	evidences	evidence	NOUN
gujaf-320	248	5	to	to	PART
gujaf-320	248	6	support	support	VERB
gujaf-320	248	7	the	the	DET
gujaf-320	248	8	relevance	relevance	NOUN
gujaf-320	248	9	of	of	ADP
gujaf-320	248	10	deterrence	deterrence	NOUN
gujaf-320	248	11	theory	theory	NOUN
gujaf-320	248	12	in	in	ADP
gujaf-320	248	13	addressing	address	VERB
gujaf-320	248	14	taxpayer	taxpayer	NOUN
gujaf-320	248	15	’s	’s	PART
gujaf-320	248	16	noncompliance	noncompliance	NOUN
gujaf-320	248	17	(	(	PUNCT
gujaf-320	248	18	mckerchar	mckerchar	PROPN
gujaf-320	248	19	&	&	CCONJ
gujaf-320	248	20	evans	evans	PROPN
gujaf-320	248	21	2009	2009	NUM
gujaf-320	248	22	)	)	PUNCT
gujaf-320	248	23	.	.	PUNCT
gujaf-320	249	1	due	due	ADP
gujaf-320	249	2	to	to	ADP
gujaf-320	249	3	the	the	DET
gujaf-320	249	4	fear	fear	NOUN
gujaf-320	249	5	of	of	ADP
gujaf-320	249	6	tax	tax	NOUN
gujaf-320	249	7	audit	audit	NOUN
gujaf-320	249	8	,	,	PUNCT
gujaf-320	249	9	the	the	DET
gujaf-320	249	10	detection	detection	NOUN
gujaf-320	249	11	of	of	ADP
gujaf-320	249	12	evasion	evasion	NOUN
gujaf-320	249	13	and	and	CCONJ
gujaf-320	249	14	the	the	DET
gujaf-320	249	15	penalties	penalty	NOUN
gujaf-320	249	16	that	that	PRON
gujaf-320	249	17	follows	follow	VERB
gujaf-320	249	18	,	,	PUNCT
gujaf-320	249	19	it	it	PRON
gujaf-320	249	20	is	be	AUX
gujaf-320	249	21	seen	see	VERB
gujaf-320	249	22	as	as	ADP
gujaf-320	249	23	an	an	DET
gujaf-320	249	24	effective	effective	ADJ
gujaf-320	249	25	strategy	strategy	NOUN
gujaf-320	249	26	to	to	PART
gujaf-320	249	27	induce	induce	VERB
gujaf-320	249	28	taxpayer	taxpayer	NOUN
gujaf-320	249	29	’s	’s	PART
gujaf-320	249	30	behaviour	behaviour	NOUN
gujaf-320	249	31	towards	towards	ADP
gujaf-320	249	32	compliance	compliance	NOUN
gujaf-320	249	33	.	.	PUNCT
gujaf-320	250	1	it	it	PRON
gujaf-320	250	2	can	can	AUX
gujaf-320	250	3	be	be	AUX
gujaf-320	250	4	therefore	therefore	ADV
gujaf-320	250	5	said	say	VERB
gujaf-320	250	6	that	that	SCONJ
gujaf-320	250	7	when	when	SCONJ
gujaf-320	250	8	a	a	DET
gujaf-320	250	9	situation	situation	NOUN
gujaf-320	250	10	demands	demand	VERB
gujaf-320	250	11	that	that	SCONJ
gujaf-320	250	12	coercive	coercive	ADJ
gujaf-320	250	13	measures	measure	NOUN
gujaf-320	250	14	be	be	AUX
gujaf-320	250	15	adopted	adopt	VERB
gujaf-320	250	16	for	for	ADP
gujaf-320	250	17	tax	tax	NOUN
gujaf-320	250	18	compliance	compliance	NOUN
gujaf-320	250	19	and	and	CCONJ
gujaf-320	250	20	penalties	penalty	NOUN
gujaf-320	250	21	on	on	ADP
gujaf-320	250	22	defaulters	defaulter	NOUN
gujaf-320	250	23	these	these	PRON
gujaf-320	250	24	will	will	AUX
gujaf-320	250	25	make	make	VERB
gujaf-320	250	26	people	people	NOUN
gujaf-320	250	27	to	to	PART
gujaf-320	250	28	comply	comply	VERB
gujaf-320	250	29	with	with	ADP
gujaf-320	250	30	the	the	DET
gujaf-320	250	31	resultant	resultant	NOUN
gujaf-320	250	32	effect	effect	NOUN
gujaf-320	250	33	of	of	ADP
gujaf-320	250	34	increase	increase	NOUN
gujaf-320	250	35	in	in	ADP
gujaf-320	250	36	tax	tax	NOUN
gujaf-320	250	37	revenue	revenue	NOUN
gujaf-320	250	38	generation	generation	NOUN
gujaf-320	250	39	.	.	PUNCT
gujaf-320	251	1	3.0	3.0	NUM
gujaf-320	251	2	model	model	NOUN
gujaf-320	251	3	and	and	CCONJ
gujaf-320	251	4	method	method	VERB
gujaf-320	251	5	the	the	DET
gujaf-320	251	6	study	study	NOUN
gujaf-320	251	7	investigates	investigate	VERB
gujaf-320	251	8	the	the	DET
gujaf-320	251	9	impact	impact	NOUN
gujaf-320	251	10	of	of	ADP
gujaf-320	251	11	taxation	taxation	NOUN
gujaf-320	251	12	on	on	ADP
gujaf-320	251	13	the	the	DET
gujaf-320	251	14	profitability	profitability	NOUN
gujaf-320	251	15	of	of	ADP
gujaf-320	251	16	banks	bank	NOUN
gujaf-320	251	17	in	in	ADP
gujaf-320	251	18	nigeria	nigeria	PROPN
gujaf-320	251	19	.	.	PUNCT
gujaf-320	252	1	according	accord	VERB
gujaf-320	252	2	to	to	ADP
gujaf-320	252	3	the	the	DET
gujaf-320	252	4	theoretical	theoretical	ADJ
gujaf-320	252	5	framework	framework	NOUN
gujaf-320	252	6	,	,	PUNCT
gujaf-320	252	7	we	we	PRON
gujaf-320	252	8	estimate	estimate	VERB
gujaf-320	252	9	the	the	DET
gujaf-320	252	10	model	model	NOUN
gujaf-320	252	11	below	below	ADV
gujaf-320	252	12	:	:	PUNCT
gujaf-320	253	1	roai	roai	PROPN
gujaf-320	253	2	,	,	PUNCT
gujaf-320	253	3	t	t	PROPN
gujaf-320	253	4	=	=	SYM
gujaf-320	253	5	β0	β0	PROPN
gujaf-320	253	6	+	+	CCONJ
gujaf-320	253	7	β1mgtri	β1mgtri	ADJ
gujaf-320	253	8	,	,	PUNCT
gujaf-320	253	9	t	t	PROPN
gujaf-320	253	10	+	+	CCONJ
gujaf-320	253	11	β2eftri	β2eftri	PROPN
gujaf-320	253	12	,	,	PUNCT
gujaf-320	253	13	t	t	NOUN
gujaf-320	253	14	+	+	CCONJ
gujaf-320	253	15	β3avtri	β3avtri	PROPN
gujaf-320	253	16	,	,	PUNCT
gujaf-320	253	17	t	t	PROPN
gujaf-320	253	18	+	+	X
gujaf-320	253	19	µi	µi	PROPN
gujaf-320	253	20	,	,	PUNCT
gujaf-320	253	21	t	t	PROPN
gujaf-320	253	22	(	(	PUNCT
gujaf-320	253	23	1	1	X
gujaf-320	253	24	)	)	PUNCT
gujaf-320	253	25	roa	roa	NOUN
gujaf-320	253	26	is	be	AUX
gujaf-320	253	27	return	return	NOUN
gujaf-320	253	28	on	on	ADP
gujaf-320	253	29	assets	asset	NOUN
gujaf-320	253	30	and	and	CCONJ
gujaf-320	253	31	indicates	indicate	VERB
gujaf-320	253	32	a	a	DET
gujaf-320	253	33	company	company	NOUN
gujaf-320	253	34	's	's	PART
gujaf-320	253	35	profitability	profitability	NOUN
gujaf-320	253	36	in	in	ADP
gujaf-320	253	37	relation	relation	NOUN
gujaf-320	253	38	to	to	ADP
gujaf-320	253	39	its	its	PRON
gujaf-320	253	40	total	total	ADJ
gujaf-320	253	41	assets	asset	NOUN
gujaf-320	253	42	.	.	PUNCT
gujaf-320	254	1	mgtr	mgtr	NOUN
gujaf-320	254	2	is	be	AUX
gujaf-320	254	3	marginal	marginal	ADJ
gujaf-320	254	4	tax	tax	NOUN
gujaf-320	254	5	rate	rate	NOUN
gujaf-320	254	6	,	,	PUNCT
gujaf-320	254	7	which	which	PRON
gujaf-320	254	8	shows	show	VERB
gujaf-320	254	9	the	the	DET
gujaf-320	254	10	amount	amount	NOUN
gujaf-320	254	11	of	of	ADP
gujaf-320	254	12	tax	tax	NOUN
gujaf-320	254	13	paid	pay	VERB
gujaf-320	254	14	on	on	ADP
gujaf-320	254	15	an	an	DET
gujaf-320	254	16	additional	additional	ADJ
gujaf-320	254	17	dollar	dollar	NOUN
gujaf-320	254	18	of	of	ADP
gujaf-320	254	19	income	income	NOUN
gujaf-320	254	20	.	.	PUNCT
gujaf-320	255	1	the	the	DET
gujaf-320	255	2	marginal	marginal	ADJ
gujaf-320	255	3	tax	tax	NOUN
gujaf-320	255	4	rate	rate	NOUN
gujaf-320	255	5	for	for	ADP
gujaf-320	255	6	an	an	DET
gujaf-320	255	7	individual	individual	NOUN
gujaf-320	255	8	will	will	AUX
gujaf-320	255	9	increase	increase	VERB
gujaf-320	255	10	as	as	SCONJ
gujaf-320	255	11	income	income	NOUN
gujaf-320	255	12	rises	rise	NOUN
gujaf-320	255	13	.	.	PUNCT
gujaf-320	256	1	this	this	DET
gujaf-320	256	2	method	method	NOUN
gujaf-320	256	3	of	of	ADP
gujaf-320	256	4	taxation	taxation	NOUN
gujaf-320	256	5	aims	aim	VERB
gujaf-320	256	6	to	to	ADP
gujaf-320	256	7	fairly	fairly	ADV
gujaf-320	256	8	tax	tax	VERB
gujaf-320	256	9	individuals	individual	NOUN
gujaf-320	256	10	based	base	VERB
gujaf-320	256	11	upon	upon	SCONJ
gujaf-320	256	12	their	their	PRON
gujaf-320	256	13	earnings	earning	NOUN
gujaf-320	256	14	,	,	PUNCT
gujaf-320	256	15	with	with	ADP
gujaf-320	256	16	low	low	ADJ
gujaf-320	256	17	-	-	PUNCT
gujaf-320	256	18	income	income	NOUN
gujaf-320	256	19	earners	earner	NOUN
gujaf-320	256	20	being	be	AUX
gujaf-320	256	21	taxed	tax	VERB
gujaf-320	256	22	at	at	ADP
gujaf-320	256	23	a	a	DET
gujaf-320	256	24	lower	low	ADJ
gujaf-320	256	25	rate	rate	NOUN
gujaf-320	256	26	than	than	ADP
gujaf-320	256	27	higher	high	ADJ
gujaf-320	256	28	income	income	NOUN
gujaf-320	256	29	earners	earner	NOUN
gujaf-320	256	30	.	.	PUNCT
gujaf-320	257	1	eftr	eftr	NOUN
gujaf-320	257	2	is	be	AUX
gujaf-320	257	3	an	an	DET
gujaf-320	257	4	effective	effective	ADJ
gujaf-320	257	5	tax	tax	NOUN
gujaf-320	257	6	rate	rate	NOUN
gujaf-320	257	7	,	,	PUNCT
gujaf-320	257	8	which	which	PRON
gujaf-320	257	9	is	be	AUX
gujaf-320	257	10	the	the	DET
gujaf-320	257	11	average	average	ADJ
gujaf-320	257	12	rate	rate	NOUN
gujaf-320	257	13	at	at	ADP
gujaf-320	257	14	which	which	PRON
gujaf-320	257	15	an	an	DET
gujaf-320	257	16	individual	individual	ADJ
gujaf-320	257	17	or	or	CCONJ
gujaf-320	257	18	corporation	corporation	NOUN
gujaf-320	257	19	is	be	AUX
gujaf-320	257	20	taxed	tax	VERB
gujaf-320	257	21	.	.	PUNCT
gujaf-320	258	1	the	the	DET
gujaf-320	258	2	effective	effective	ADJ
gujaf-320	258	3	tax	tax	NOUN
gujaf-320	258	4	rate	rate	NOUN
gujaf-320	258	5	for	for	ADP
gujaf-320	258	6	individuals	individual	NOUN
gujaf-320	258	7	is	be	AUX
gujaf-320	258	8	the	the	DET
gujaf-320	258	9	average	average	ADJ
gujaf-320	258	10	rate	rate	NOUN
gujaf-320	258	11	at	at	ADP
gujaf-320	258	12	which	which	PRON
gujaf-320	258	13	their	their	PRON
gujaf-320	258	14	earned	earn	VERB
gujaf-320	258	15	income	income	NOUN
gujaf-320	258	16	is	be	AUX
gujaf-320	258	17	taxed	tax	VERB
gujaf-320	258	18	,	,	PUNCT
gujaf-320	258	19	and	and	CCONJ
gujaf-320	258	20	the	the	DET
gujaf-320	258	21	effective	effective	ADJ
gujaf-320	258	22	tax	tax	NOUN
gujaf-320	258	23	rate	rate	NOUN
gujaf-320	258	24	for	for	ADP
gujaf-320	258	25	corporation	corporation	NOUN
gujaf-320	258	26	is	be	AUX
gujaf-320	258	27	the	the	DET
gujaf-320	258	28	average	average	ADJ
gujaf-320	258	29	rate	rate	NOUN
gujaf-320	258	30	at	at	ADP
gujaf-320	258	31	which	which	PRON
gujaf-320	258	32	its	its	PRON
gujaf-320	258	33	pre	pre	ADJ
gujaf-320	258	34	-	-	ADJ
gujaf-320	258	35	tax	tax	ADJ
gujaf-320	258	36	profit	profit	NOUN
gujaf-320	258	37	is	be	AUX
gujaf-320	258	38	taxed	tax	VERB
gujaf-320	258	39	.	.	PUNCT
gujaf-320	259	1	an	an	DET
gujaf-320	259	2	individual	individual	ADJ
gujaf-320	259	3	effective	effective	ADJ
gujaf-320	259	4	tax	tax	NOUN
gujaf-320	259	5	rate	rate	NOUN
gujaf-320	259	6	is	be	AUX
gujaf-320	259	7	calculated	calculate	VERB
gujaf-320	259	8	by	by	ADP
gujaf-320	259	9	dividing	divide	VERB
gujaf-320	259	10	total	total	ADJ
gujaf-320	259	11	tax	tax	NOUN
gujaf-320	259	12	expenses	expense	NOUN
gujaf-320	259	13	by	by	ADP
gujaf-320	259	14	his	his	PRON
gujaf-320	259	15	taxable	taxable	ADJ
gujaf-320	259	16	income	income	NOUN
gujaf-320	259	17	.	.	PUNCT
gujaf-320	260	1	the	the	DET
gujaf-320	260	2	effective	effective	ADJ
gujaf-320	260	3	tax	tax	NOUN
gujaf-320	260	4	rate	rate	NOUN
gujaf-320	260	5	is	be	AUX
gujaf-320	260	6	computed	compute	VERB
gujaf-320	260	7	by	by	ADP
gujaf-320	260	8	dividing	divide	VERB
gujaf-320	260	9	total	total	ADJ
gujaf-320	260	10	tax	tax	NOUN
gujaf-320	260	11	expenses	expense	NOUN
gujaf-320	260	12	by	by	ADP
gujaf-320	260	13	the	the	DET
gujaf-320	260	14	firm	firm	NOUN
gujaf-320	260	15	’s	’s	PART
gujaf-320	260	16	earnings	earning	NOUN
gujaf-320	260	17	before	before	ADP
gujaf-320	260	18	taxes	taxis	NOUN
gujaf-320	260	19	.	.	PUNCT
gujaf-320	261	1	avtr	avtr	PROPN
gujaf-320	261	2	is	be	AUX
gujaf-320	261	3	average	average	ADJ
gujaf-320	261	4	tax	tax	NOUN
gujaf-320	261	5	rate	rate	NOUN
gujaf-320	261	6	,	,	PUNCT
gujaf-320	261	7	measured	measure	VERB
gujaf-320	261	8	by	by	ADP
gujaf-320	261	9	the	the	DET
gujaf-320	261	10	total	total	ADJ
gujaf-320	261	11	amount	amount	NOUN
gujaf-320	261	12	of	of	ADP
gujaf-320	261	13	taxes	taxis	NOUN
gujaf-320	261	14	paid	pay	VERB
gujaf-320	261	15	by	by	ADP
gujaf-320	261	16	an	an	DET
gujaf-320	261	17	individual	individual	ADJ
gujaf-320	261	18	or	or	CCONJ
gujaf-320	261	19	business	business	NOUN
gujaf-320	261	20	divided	divide	VERB
gujaf-320	261	21	by	by	ADP
gujaf-320	261	22	taxable	taxable	ADJ
gujaf-320	261	23	income	income	NOUN
gujaf-320	261	24	.	.	PUNCT
gujaf-320	262	1	this	this	DET
gujaf-320	262	2	rate	rate	NOUN
gujaf-320	262	3	vary	vary	VERB
gujaf-320	262	4	based	base	VERB
gujaf-320	262	5	on	on	ADP
gujaf-320	262	6	income	income	NOUN
gujaf-320	262	7	received	receive	VERB
gujaf-320	262	8	during	during	ADP
gujaf-320	262	9	the	the	DET
gujaf-320	262	10	taxable	taxable	ADJ
gujaf-320	262	11	period	period	NOUN
gujaf-320	262	12	.	.	PUNCT
gujaf-320	263	1	to	to	PART
gujaf-320	263	2	demonstrate	demonstrate	VERB
gujaf-320	263	3	the	the	DET
gujaf-320	263	4	robustness	robustness	NOUN
gujaf-320	263	5	of	of	ADP
gujaf-320	263	6	the	the	DET
gujaf-320	263	7	estimation	estimation	NOUN
gujaf-320	263	8	,	,	PUNCT
gujaf-320	263	9	we	we	PRON
gujaf-320	263	10	estimate	estimate	VERB
gujaf-320	263	11	equation	equation	NOUN
gujaf-320	263	12	(	(	PUNCT
gujaf-320	263	13	2	2	NUM
gujaf-320	263	14	)	)	PUNCT
gujaf-320	263	15	.	.	PUNCT
gujaf-320	264	1	roei	roei	PROPN
gujaf-320	264	2	,	,	PUNCT
gujaf-320	264	3	t	t	PROPN
gujaf-320	264	4	=	=	SYM
gujaf-320	264	5	β0	β0	PROPN
gujaf-320	264	6	+	+	CCONJ
gujaf-320	264	7	β1mgtri	β1mgtri	ADJ
gujaf-320	264	8	,	,	PUNCT
gujaf-320	264	9	t	t	PROPN
gujaf-320	264	10	+	+	CCONJ
gujaf-320	264	11	β2eftri	β2eftri	PROPN
gujaf-320	264	12	,	,	PUNCT
gujaf-320	264	13	t	t	NOUN
gujaf-320	264	14	+	+	CCONJ
gujaf-320	264	15	β3avtri	β3avtri	PROPN
gujaf-320	264	16	,	,	PUNCT
gujaf-320	264	17	t	t	PROPN
gujaf-320	264	18	+	+	X
gujaf-320	264	19	µi	µi	PROPN
gujaf-320	264	20	,	,	PUNCT
gujaf-320	264	21	t	t	PROPN
gujaf-320	264	22	(	(	PUNCT
gujaf-320	264	23	2	2	NUM
gujaf-320	264	24	)	)	PUNCT
gujaf-320	264	25	where	where	SCONJ
gujaf-320	264	26	roe	roe	NOUN
gujaf-320	264	27	is	be	AUX
gujaf-320	264	28	return	return	NOUN
gujaf-320	264	29	on	on	ADP
gujaf-320	264	30	equity	equity	NOUN
gujaf-320	264	31	and	and	CCONJ
gujaf-320	264	32	represents	represent	VERB
gujaf-320	264	33	the	the	DET
gujaf-320	264	34	measure	measure	NOUN
gujaf-320	264	35	of	of	ADP
gujaf-320	264	36	a	a	DET
gujaf-320	264	37	company	company	NOUN
gujaf-320	264	38	's	's	PART
gujaf-320	264	39	net	net	ADJ
gujaf-320	264	40	income	income	NOUN
gujaf-320	264	41	divided	divide	VERB
gujaf-320	264	42	by	by	ADP
gujaf-320	264	43	its	its	PRON
gujaf-320	264	44	shareholders	shareholder	NOUN
gujaf-320	264	45	'	'	PART
gujaf-320	264	46	equity	equity	NOUN
gujaf-320	264	47	.	.	PUNCT
gujaf-320	265	1	roe	roe	PROPN
gujaf-320	265	2	is	be	AUX
gujaf-320	265	3	a	a	DET
gujaf-320	265	4	gauge	gauge	NOUN
gujaf-320	265	5	of	of	ADP
gujaf-320	265	6	a	a	DET
gujaf-320	265	7	corporation	corporation	NOUN
gujaf-320	265	8	's	's	PART
gujaf-320	265	9	profitability	profitability	NOUN
gujaf-320	265	10	and	and	CCONJ
gujaf-320	265	11	how	how	SCONJ
gujaf-320	265	12	efficiently	efficiently	ADV
gujaf-320	265	13	it	it	PRON
gujaf-320	265	14	generates	generate	VERB
gujaf-320	265	15	those	those	DET
gujaf-320	265	16	profits	profit	NOUN
gujaf-320	265	17	.	.	PUNCT
gujaf-320	266	1	in	in	ADP
gujaf-320	266	2	both	both	DET
gujaf-320	266	3	equation	equation	NOUN
gujaf-320	266	4	(	(	PUNCT
gujaf-320	266	5	1	1	NUM
gujaf-320	266	6	)	)	PUNCT
gujaf-320	266	7	and	and	CCONJ
gujaf-320	266	8	(	(	PUNCT
gujaf-320	266	9	2	2	NUM
gujaf-320	266	10	)	)	PUNCT
gujaf-320	266	11	,	,	PUNCT
gujaf-320	266	12	β0	β0	PROPN
gujaf-320	266	13	is	be	AUX
gujaf-320	266	14	the	the	DET
gujaf-320	266	15	model	model	NOUN
gujaf-320	266	16	’s	’s	PART
gujaf-320	266	17	constant	constant	ADJ
gujaf-320	266	18	or	or	CCONJ
gujaf-320	266	19	intercept	intercept	NOUN
gujaf-320	266	20	,	,	PUNCT
gujaf-320	266	21	β1	β1	PROPN
gujaf-320	266	22	β3	β3	PROPN
gujaf-320	266	23	are	be	AUX
gujaf-320	266	24	the	the	DET
gujaf-320	266	25	coefficient	coefficient	NOUN
gujaf-320	266	26	of	of	ADP
gujaf-320	266	27	explanatory	explanatory	ADJ
gujaf-320	266	28	variables	variable	NOUN
gujaf-320	266	29	,	,	PUNCT
gujaf-320	266	30	and	and	CCONJ
gujaf-320	266	31	µ	µ	X
gujaf-320	266	32	is	be	AUX
gujaf-320	266	33	the	the	DET
gujaf-320	266	34	error	error	NOUN
gujaf-320	266	35	term	term	NOUN
gujaf-320	266	36	.	.	PUNCT
gujaf-320	267	1	to	to	PART
gujaf-320	267	2	estimate	estimate	VERB
gujaf-320	267	3	(	(	PUNCT
gujaf-320	267	4	1	1	NUM
gujaf-320	267	5	)	)	PUNCT
gujaf-320	267	6	and	and	CCONJ
gujaf-320	267	7	(	(	PUNCT
gujaf-320	267	8	2	2	NUM
gujaf-320	267	9	)	)	PUNCT
gujaf-320	267	10	,	,	PUNCT
gujaf-320	267	11	the	the	DET
gujaf-320	267	12	paper	paper	NOUN
gujaf-320	267	13	used	use	VERB
gujaf-320	267	14	published	publish	VERB
gujaf-320	267	15	information	information	NOUN
gujaf-320	267	16	from	from	ADP
gujaf-320	267	17	2011	2011	NUM
gujaf-320	267	18	-	-	SYM
gujaf-320	267	19	2022	2022	NUM
gujaf-320	267	20	of	of	ADP
gujaf-320	267	21	fifteen	fifteen	NUM
gujaf-320	267	22	banks	bank	NOUN
gujaf-320	267	23	on	on	ADP
gujaf-320	267	24	nigerian	nigerian	ADJ
gujaf-320	267	25	exchange	exchange	NOUN
gujaf-320	267	26	group	group	NOUN
gujaf-320	267	27	(	(	PUNCT
gujaf-320	267	28	nxg	nxg	PROPN
gujaf-320	267	29	)	)	PUNCT
gujaf-320	267	30	.	.	PUNCT
gujaf-320	268	1	all	all	DET
gujaf-320	268	2	the	the	DET
gujaf-320	268	3	banks	bank	NOUN
gujaf-320	268	4	used	use	VERB
gujaf-320	268	5	have	have	AUX
gujaf-320	268	6	audited	audit	VERB
gujaf-320	268	7	financial	financial	ADJ
gujaf-320	268	8	statements	statement	NOUN
gujaf-320	268	9	for	for	ADP
gujaf-320	268	10	the	the	DET
gujaf-320	268	11	period	period	NOUN
gujaf-320	268	12	under	under	ADP
gujaf-320	268	13	consideration	consideration	NOUN
gujaf-320	268	14	.	.	PUNCT
gujaf-320	269	1	we	we	PRON
gujaf-320	269	2	adopted	adopt	VERB
gujaf-320	269	3	a	a	DET
gujaf-320	269	4	panel	panel	NOUN
gujaf-320	269	5	regression	regression	NOUN
gujaf-320	269	6	method	method	NOUN
gujaf-320	269	7	.	.	PUNCT
gujaf-320	270	1	the	the	DET
gujaf-320	270	2	method	method	NOUN
gujaf-320	270	3	was	be	AUX
gujaf-320	270	4	adopted	adopt	VERB
gujaf-320	270	5	because	because	SCONJ
gujaf-320	270	6	its	its	PRON
gujaf-320	270	7	computational	computational	ADJ
gujaf-320	270	8	procedure	procedure	NOUN
gujaf-320	270	9	is	be	AUX
gujaf-320	270	10	simple	simple	ADJ
gujaf-320	270	11	and	and	CCONJ
gujaf-320	270	12	the	the	DET
gujaf-320	270	13	estimates	estimate	NOUN
gujaf-320	270	14	obtained	obtain	VERB
gujaf-320	270	15	from	from	ADP
gujaf-320	270	16	this	this	DET
gujaf-320	270	17	procedure	procedure	NOUN
gujaf-320	270	18	have	have	VERB
gujaf-320	270	19	optimal	optimal	ADJ
gujaf-320	270	20	properties	property	NOUN
gujaf-320	270	21	of	of	ADP
gujaf-320	270	22	linearity	linearity	NOUN
gujaf-320	270	23	,	,	PUNCT
gujaf-320	270	24	unbiasedness	unbiasedness	NOUN
gujaf-320	270	25	,	,	PUNCT
gujaf-320	270	26	minimum	minimum	ADJ
gujaf-320	270	27	variance	variance	NOUN
gujaf-320	270	28	and	and	CCONJ
gujaf-320	270	29	mean	mean	VERB
gujaf-320	270	30	square	square	ADJ
gujaf-320	270	31	error	error	NOUN
gujaf-320	270	32	estimation	estimation	NOUN
gujaf-320	270	33	.	.	PUNCT
gujaf-320	271	1	gusau	gusau	PROPN
gujaf-320	271	2	journal	journal	PROPN
gujaf-320	271	3	of	of	ADP
gujaf-320	271	4	accounting	accounting	NOUN
gujaf-320	271	5	and	and	CCONJ
gujaf-320	271	6	finance	finance	NOUN
gujaf-320	271	7	,	,	PUNCT
gujaf-320	271	8	vol	vol	NOUN
gujaf-320	271	9	.	.	PROPN
gujaf-320	271	10	5	5	NUM
gujaf-320	271	11	,	,	PUNCT
gujaf-320	271	12	issue	issue	NOUN
gujaf-320	271	13	2	2	NUM
gujaf-320	271	14	,	,	PUNCT
gujaf-320	271	15	october	october	PROPN
gujaf-320	271	16	,	,	PUNCT
gujaf-320	271	17	2024	2024	NUM
gujaf-320	271	18	350	350	NUM
gujaf-320	271	19	4.0	4.0	NUM
gujaf-320	271	20	results	result	NOUN
gujaf-320	271	21	table	table	NOUN
gujaf-320	271	22	1	1	NUM
gujaf-320	271	23	presents	present	VERB
gujaf-320	271	24	the	the	DET
gujaf-320	271	25	pre	pre	NOUN
gujaf-320	271	26	-	-	NOUN
gujaf-320	271	27	estimations	estimation	NOUN
gujaf-320	271	28	,	,	PUNCT
gujaf-320	271	29	showing	show	VERB
gujaf-320	271	30	both	both	DET
gujaf-320	271	31	descriptive	descriptive	ADJ
gujaf-320	271	32	statistics	statistic	NOUN
gujaf-320	271	33	(	(	PUNCT
gujaf-320	271	34	panel	panel	NOUN
gujaf-320	271	35	a	a	NOUN
gujaf-320	271	36	)	)	PUNCT
gujaf-320	271	37	and	and	CCONJ
gujaf-320	271	38	correlation	correlation	NOUN
gujaf-320	271	39	(	(	PUNCT
gujaf-320	271	40	panel	panel	NOUN
gujaf-320	271	41	b	b	NOUN
gujaf-320	271	42	)	)	PUNCT
gujaf-320	271	43	.	.	PUNCT
gujaf-320	272	1	table	table	NOUN
gujaf-320	272	2	1	1	NUM
gujaf-320	272	3	above	above	ADV
gujaf-320	272	4	shows	show	VERB
gujaf-320	272	5	the	the	DET
gujaf-320	272	6	mean	mean	ADJ
gujaf-320	272	7	(	(	PUNCT
gujaf-320	272	8	average	average	ADJ
gujaf-320	272	9	)	)	PUNCT
gujaf-320	272	10	for	for	ADP
gujaf-320	272	11	each	each	DET
gujaf-320	272	12	variable	variable	NOUN
gujaf-320	272	13	,	,	PUNCT
gujaf-320	272	14	their	their	PRON
gujaf-320	272	15	maximum	maximum	ADJ
gujaf-320	272	16	values	value	NOUN
gujaf-320	272	17	,	,	PUNCT
gujaf-320	272	18	minimum	minimum	ADJ
gujaf-320	272	19	values	value	NOUN
gujaf-320	272	20	,	,	PUNCT
gujaf-320	272	21	standard	standard	ADJ
gujaf-320	272	22	deviation	deviation	NOUN
gujaf-320	272	23	.	.	PUNCT
gujaf-320	273	1	the	the	DET
gujaf-320	273	2	outcome	outcome	NOUN
gujaf-320	273	3	positive	positive	ADJ
gujaf-320	273	4	average	average	ADJ
gujaf-320	273	5	return	return	NOUN
gujaf-320	273	6	on	on	ADP
gujaf-320	273	7	asset	asset	NOUN
gujaf-320	273	8	of	of	ADP
gujaf-320	273	9	0.0138	0.0138	NUM
gujaf-320	273	10	,	,	PUNCT
gujaf-320	273	11	while	while	SCONJ
gujaf-320	273	12	the	the	DET
gujaf-320	273	13	mean	mean	NOUN
gujaf-320	273	14	of	of	ADP
gujaf-320	273	15	return	return	NOUN
gujaf-320	273	16	on	on	ADP
gujaf-320	273	17	equity	equity	NOUN
gujaf-320	273	18	is	be	AUX
gujaf-320	273	19	0.0766	0.0766	NUM
gujaf-320	274	1	,	,	PUNCT
gujaf-320	274	2	this	this	PRON
gujaf-320	274	3	means	mean	VERB
gujaf-320	274	4	that	that	SCONJ
gujaf-320	274	5	the	the	DET
gujaf-320	274	6	selected	select	VERB
gujaf-320	274	7	banks	bank	NOUN
gujaf-320	274	8	have	have	VERB
gujaf-320	274	9	a	a	DET
gujaf-320	274	10	positive	positive	ADJ
gujaf-320	274	11	return	return	NOUN
gujaf-320	274	12	on	on	ADP
gujaf-320	274	13	asset	asset	NOUN
gujaf-320	274	14	and	and	CCONJ
gujaf-320	274	15	equity	equity	NOUN
gujaf-320	274	16	.	.	PUNCT
gujaf-320	275	1	the	the	DET
gujaf-320	275	2	table	table	NOUN
gujaf-320	275	3	also	also	ADV
gujaf-320	275	4	reveals	reveal	VERB
gujaf-320	275	5	that	that	SCONJ
gujaf-320	275	6	a	a	DET
gujaf-320	275	7	positive	positive	ADJ
gujaf-320	275	8	average	average	ADJ
gujaf-320	275	9	value	value	NOUN
gujaf-320	275	10	of	of	ADP
gujaf-320	275	11	116.3	116.3	NUM
gujaf-320	275	12	for	for	ADP
gujaf-320	275	13	marginal	marginal	ADJ
gujaf-320	275	14	tax	tax	NOUN
gujaf-320	275	15	rate	rate	NOUN
gujaf-320	275	16	,	,	PUNCT
gujaf-320	275	17	0.1550	0.1550	NUM
gujaf-320	275	18	for	for	ADP
gujaf-320	275	19	effective	effective	ADJ
gujaf-320	275	20	tax	tax	NOUN
gujaf-320	275	21	rate	rate	NOUN
gujaf-320	275	22	and	and	CCONJ
gujaf-320	275	23	0.1575	0.1575	NUM
gujaf-320	275	24	for	for	ADP
gujaf-320	275	25	average	average	ADJ
gujaf-320	275	26	tax	tax	NOUN
gujaf-320	275	27	rate	rate	NOUN
gujaf-320	275	28	for	for	ADP
gujaf-320	275	29	the	the	DET
gujaf-320	275	30	selected	select	VERB
gujaf-320	275	31	banks	bank	NOUN
gujaf-320	275	32	used	use	VERB
gujaf-320	275	33	in	in	ADP
gujaf-320	275	34	the	the	DET
gujaf-320	275	35	study	study	NOUN
gujaf-320	275	36	.	.	PUNCT
gujaf-320	276	1	these	these	DET
gujaf-320	276	2	values	value	NOUN
gujaf-320	276	3	mean	mean	VERB
gujaf-320	276	4	that	that	SCONJ
gujaf-320	276	5	within	within	ADP
gujaf-320	276	6	the	the	DET
gujaf-320	276	7	period	period	NOUN
gujaf-320	276	8	under	under	ADP
gujaf-320	276	9	review	review	NOUN
gujaf-320	276	10	,	,	PUNCT
gujaf-320	276	11	quoted	quote	VERB
gujaf-320	276	12	banks	bank	NOUN
gujaf-320	276	13	meet	meet	VERB
gujaf-320	276	14	up	up	ADP
gujaf-320	276	15	76	76	NUM
gujaf-320	276	16	%	%	NOUN
gujaf-320	276	17	on	on	ADP
gujaf-320	276	18	the	the	DET
gujaf-320	276	19	average	average	NOUN
gujaf-320	276	20	within	within	ADP
gujaf-320	276	21	the	the	DET
gujaf-320	276	22	period	period	NOUN
gujaf-320	276	23	under	under	ADP
gujaf-320	276	24	review	review	NOUN
gujaf-320	276	25	.	.	PUNCT
gujaf-320	277	1	the	the	DET
gujaf-320	277	2	maximum	maximum	ADJ
gujaf-320	277	3	value	value	NOUN
gujaf-320	277	4	of	of	ADP
gujaf-320	277	5	marginal	marginal	ADJ
gujaf-320	277	6	tax	tax	NOUN
gujaf-320	277	7	rate	rate	NOUN
gujaf-320	277	8	is	be	AUX
gujaf-320	277	9	-57.637	-57.637	ADJ
gujaf-320	277	10	and	and	CCONJ
gujaf-320	277	11	its	its	PRON
gujaf-320	277	12	minimum	minimum	ADJ
gujaf-320	277	13	value	value	NOUN
gujaf-320	277	14	is	be	AUX
gujaf-320	277	15	1177.4	1177.4	NUM
gujaf-320	277	16	,	,	PUNCT
gujaf-320	277	17	maximum	maximum	ADJ
gujaf-320	277	18	value	value	NOUN
gujaf-320	277	19	for	for	ADP
gujaf-320	277	20	effective	effective	ADJ
gujaf-320	277	21	tax	tax	NOUN
gujaf-320	277	22	rate	rate	NOUN
gujaf-320	277	23	is	be	AUX
gujaf-320	277	24	-0.2334	-0.2334	ADJ
gujaf-320	277	25	and	and	CCONJ
gujaf-320	277	26	its	its	PRON
gujaf-320	277	27	minimum	minimum	ADJ
gujaf-320	277	28	value	value	NOUN
gujaf-320	277	29	is	be	AUX
gujaf-320	277	30	0.7195	0.7195	NUM
gujaf-320	277	31	;	;	PUNCT
gujaf-320	277	32	that	that	PRON
gujaf-320	277	33	of	of	ADP
gujaf-320	277	34	average	average	ADJ
gujaf-320	277	35	tax	tax	NOUN
gujaf-320	277	36	rate	rate	NOUN
gujaf-320	277	37	is	be	AUX
gujaf-320	277	38	-0.2334	-0.2334	PROPN
gujaf-320	277	39	,	,	PUNCT
gujaf-320	277	40	the	the	DET
gujaf-320	277	41	minimum	minimum	NOUN
gujaf-320	277	42	is	be	AUX
gujaf-320	277	43	0.7195	0.7195	NUM
gujaf-320	277	44	.	.	PUNCT
gujaf-320	278	1	the	the	DET
gujaf-320	278	2	large	large	ADJ
gujaf-320	278	3	differences	difference	NOUN
gujaf-320	278	4	between	between	ADP
gujaf-320	278	5	the	the	DET
gujaf-320	278	6	maximum	maximum	ADJ
gujaf-320	278	7	and	and	CCONJ
gujaf-320	278	8	minimum	minimum	NOUN
gujaf-320	278	9	value	value	NOUN
gujaf-320	278	10	shows	show	VERB
gujaf-320	278	11	that	that	SCONJ
gujaf-320	278	12	the	the	DET
gujaf-320	278	13	banks	bank	NOUN
gujaf-320	278	14	data	datum	NOUN
gujaf-320	278	15	used	use	VERB
gujaf-320	278	16	for	for	ADP
gujaf-320	278	17	the	the	DET
gujaf-320	278	18	study	study	NOUN
gujaf-320	278	19	are	be	AUX
gujaf-320	278	20	homogeneous	homogeneous	ADJ
gujaf-320	278	21	.	.	PUNCT
gujaf-320	279	1	the	the	DET
gujaf-320	279	2	correlation	correlation	NOUN
gujaf-320	279	3	matrix	matrix	NOUN
gujaf-320	279	4	is	be	AUX
gujaf-320	279	5	to	to	PART
gujaf-320	279	6	check	check	VERB
gujaf-320	279	7	for	for	ADP
gujaf-320	279	8	multicollinearity	multicollinearity	NOUN
gujaf-320	279	9	and	and	CCONJ
gujaf-320	279	10	to	to	PART
gujaf-320	279	11	explore	explore	VERB
gujaf-320	279	12	the	the	DET
gujaf-320	279	13	association	association	NOUN
gujaf-320	279	14	between	between	ADP
gujaf-320	279	15	each	each	DET
gujaf-320	279	16	explanatory	explanatory	ADJ
gujaf-320	279	17	variable	variable	NOUN
gujaf-320	279	18	and	and	CCONJ
gujaf-320	279	19	the	the	DET
gujaf-320	279	20	dependent	dependent	ADJ
gujaf-320	279	21	variable	variable	NOUN
gujaf-320	279	22	.	.	PUNCT
gujaf-320	280	1	return	return	NOUN
gujaf-320	280	2	on	on	ADP
gujaf-320	280	3	asset	asset	NOUN
gujaf-320	280	4	(	(	PUNCT
gujaf-320	280	5	roa	roa	PROPN
gujaf-320	280	6	)	)	PUNCT
gujaf-320	280	7	has	have	VERB
gujaf-320	280	8	a	a	DET
gujaf-320	280	9	positive	positive	ADJ
gujaf-320	280	10	association	association	NOUN
gujaf-320	280	11	with	with	ADP
gujaf-320	280	12	return	return	NOUN
gujaf-320	280	13	on	on	ADP
gujaf-320	280	14	equity	equity	NOUN
gujaf-320	280	15	(	(	PUNCT
gujaf-320	280	16	roe	roe	PROPN
gujaf-320	280	17	)	)	PUNCT
gujaf-320	280	18	.	.	PUNCT
gujaf-320	281	1	this	this	PRON
gujaf-320	281	2	justifies	justify	VERB
gujaf-320	281	3	the	the	DET
gujaf-320	281	4	use	use	NOUN
gujaf-320	281	5	of	of	ADP
gujaf-320	281	6	both	both	DET
gujaf-320	281	7	measures	measure	NOUN
gujaf-320	281	8	as	as	ADP
gujaf-320	281	9	proxy	proxy	NOUN
gujaf-320	281	10	for	for	ADP
gujaf-320	281	11	firm	firm	ADJ
gujaf-320	281	12	profitability	profitability	NOUN
gujaf-320	281	13	.	.	PUNCT
gujaf-320	282	1	the	the	DET
gujaf-320	282	2	table	table	NOUN
gujaf-320	282	3	shows	show	VERB
gujaf-320	282	4	that	that	SCONJ
gujaf-320	282	5	return	return	VERB
gujaf-320	282	6	on	on	ADP
gujaf-320	282	7	asset	asset	NOUN
gujaf-320	282	8	has	have	VERB
gujaf-320	282	9	a	a	PRON
gujaf-320	282	10	negatively	negatively	ADV
gujaf-320	282	11	associated	associate	VERB
gujaf-320	282	12	with	with	ADP
gujaf-320	282	13	marginal	marginal	ADJ
gujaf-320	282	14	tax	tax	NOUN
gujaf-320	282	15	rate	rate	NOUN
gujaf-320	282	16	and	and	CCONJ
gujaf-320	282	17	average	average	ADJ
gujaf-320	282	18	tax	tax	NOUN
gujaf-320	282	19	rate	rate	NOUN
gujaf-320	282	20	and	and	CCONJ
gujaf-320	282	21	positively	positively	ADV
gujaf-320	282	22	associated	associate	VERB
gujaf-320	282	23	with	with	ADP
gujaf-320	282	24	effective	effective	ADJ
gujaf-320	282	25	tax	tax	NOUN
gujaf-320	282	26	rate	rate	NOUN
gujaf-320	282	27	.	.	PUNCT
gujaf-320	283	1	return	return	NOUN
gujaf-320	283	2	on	on	ADP
gujaf-320	283	3	equity	equity	NOUN
gujaf-320	283	4	has	have	VERB
gujaf-320	283	5	a	a	DET
gujaf-320	283	6	strong	strong	ADJ
gujaf-320	283	7	positive	positive	ADJ
gujaf-320	283	8	association	association	NOUN
gujaf-320	283	9	with	with	ADP
gujaf-320	283	10	effective	effective	ADJ
gujaf-320	283	11	tax	tax	NOUN
gujaf-320	283	12	rate	rate	NOUN
gujaf-320	283	13	and	and	CCONJ
gujaf-320	283	14	average	average	ADJ
gujaf-320	283	15	tax	tax	NOUN
gujaf-320	283	16	rate	rate	NOUN
gujaf-320	283	17	but	but	CCONJ
gujaf-320	283	18	weak	weak	ADJ
gujaf-320	283	19	association	association	NOUN
gujaf-320	283	20	with	with	ADP
gujaf-320	283	21	marginal	marginal	ADJ
gujaf-320	283	22	tax	tax	NOUN
gujaf-320	283	23	rate	rate	NOUN
gujaf-320	283	24	.	.	PUNCT
gujaf-320	284	1	marginal	marginal	ADJ
gujaf-320	284	2	tax	tax	NOUN
gujaf-320	284	3	rate	rate	NOUN
gujaf-320	284	4	is	be	AUX
gujaf-320	284	5	strongly	strongly	ADV
gujaf-320	284	6	associated	associate	VERB
gujaf-320	284	7	with	with	ADP
gujaf-320	284	8	effective	effective	ADJ
gujaf-320	284	9	tax	tax	NOUN
gujaf-320	284	10	rate	rate	NOUN
gujaf-320	284	11	and	and	CCONJ
gujaf-320	284	12	average	average	ADJ
gujaf-320	284	13	tax	tax	NOUN
gujaf-320	284	14	rate	rate	NOUN
gujaf-320	284	15	.	.	PUNCT
gujaf-320	285	1	effective	effective	ADJ
gujaf-320	285	2	tax	tax	NOUN
gujaf-320	285	3	rate	rate	NOUN
gujaf-320	285	4	is	be	AUX
gujaf-320	285	5	positively	positively	ADV
gujaf-320	285	6	associated	associate	VERB
gujaf-320	285	7	with	with	ADP
gujaf-320	285	8	average	average	ADJ
gujaf-320	285	9	tax	tax	NOUN
gujaf-320	285	10	rate	rate	NOUN
gujaf-320	285	11	.	.	PUNCT
gujaf-320	286	1	in	in	ADP
gujaf-320	286	2	checking	check	VERB
gujaf-320	286	3	for	for	ADP
gujaf-320	286	4	multicollinearity	multicollinearity	NOUN
gujaf-320	286	5	,	,	PUNCT
gujaf-320	286	6	the	the	DET
gujaf-320	286	7	study	study	NOUN
gujaf-320	286	8	observed	observe	VERB
gujaf-320	286	9	that	that	SCONJ
gujaf-320	286	10	no	no	DET
gujaf-320	286	11	two	two	NUM
gujaf-320	286	12	explanatory	explanatory	ADJ
gujaf-320	286	13	variables	variable	NOUN
gujaf-320	286	14	were	be	AUX
gujaf-320	286	15	perfectly	perfectly	ADV
gujaf-320	286	16	correlated	correlate	VERB
gujaf-320	286	17	.	.	PUNCT
gujaf-320	287	1	the	the	DET
gujaf-320	287	2	regression	regression	NOUN
gujaf-320	287	3	analysis	analysis	NOUN
gujaf-320	287	4	result	result	NOUN
gujaf-320	287	5	shows	show	VERB
gujaf-320	287	6	an	an	DET
gujaf-320	287	7	r	r	NOUN
gujaf-320	287	8	-	-	PUNCT
gujaf-320	287	9	sq	sq	INTJ
gujaf-320	287	10	(	(	PUNCT
gujaf-320	287	11	adj	adj	NOUN
gujaf-320	287	12	)	)	PUNCT
gujaf-320	287	13	value	value	NOUN
gujaf-320	287	14	off	off	ADV
gujaf-320	287	15	65	65	NUM
gujaf-320	287	16	%	%	NOUN
gujaf-320	287	17	.	.	PUNCT
gujaf-320	288	1	this	this	PRON
gujaf-320	288	2	indicates	indicate	VERB
gujaf-320	288	3	that	that	SCONJ
gujaf-320	288	4	about	about	ADV
gujaf-320	288	5	65	65	NUM
gujaf-320	288	6	%	%	NOUN
gujaf-320	288	7	of	of	ADP
gujaf-320	288	8	the	the	DET
gujaf-320	288	9	variation	variation	NOUN
gujaf-320	288	10	in	in	ADP
gujaf-320	288	11	firm	firm	ADJ
gujaf-320	288	12	performance	performance	NOUN
gujaf-320	288	13	can	can	AUX
gujaf-320	288	14	be	be	AUX
gujaf-320	288	15	attributable	attributable	ADJ
gujaf-320	288	16	to	to	ADP
gujaf-320	288	17	the	the	DET
gujaf-320	288	18	firm	firm	ADJ
gujaf-320	288	19	corporate	corporate	ADJ
gujaf-320	288	20	tax	tax	NOUN
gujaf-320	288	21	rate	rate	NOUN
gujaf-320	288	22	quoted	quote	VERB
gujaf-320	288	23	firms	firm	NOUN
gujaf-320	288	24	.	.	PUNCT
gujaf-320	289	1	thus	thus	ADV
gujaf-320	289	2	,	,	PUNCT
gujaf-320	289	3	65	65	NUM
gujaf-320	289	4	%	%	NOUN
gujaf-320	289	5	of	of	ADP
gujaf-320	289	6	the	the	DET
gujaf-320	289	7	outcome	outcome	NOUN
gujaf-320	289	8	of	of	ADP
gujaf-320	289	9	the	the	DET
gujaf-320	289	10	dependent	dependent	ADJ
gujaf-320	289	11	variable	variable	NOUN
gujaf-320	289	12	can	can	AUX
gujaf-320	289	13	be	be	AUX
gujaf-320	289	14	explained	explain	VERB
gujaf-320	289	15	jointly	jointly	ADV
gujaf-320	289	16	by	by	ADP
gujaf-320	289	17	all	all	DET
gujaf-320	289	18	the	the	DET
gujaf-320	289	19	independent	independent	ADJ
gujaf-320	289	20	variables	variable	NOUN
gujaf-320	289	21	.	.	PUNCT
gujaf-320	290	1	the	the	DET
gujaf-320	290	2	fstatistics	fstatistic	NOUN
gujaf-320	290	3	shows	show	VERB
gujaf-320	290	4	a	a	DET
gujaf-320	290	5	value	value	NOUN
gujaf-320	290	6	of	of	ADP
gujaf-320	290	7	11.389	11.389	NUM
gujaf-320	290	8	and	and	CCONJ
gujaf-320	290	9	f	f	X
gujaf-320	290	10	-	-	PUNCT
gujaf-320	290	11	start	start	VERB
gujaf-320	290	12	probability	probability	NOUN
gujaf-320	290	13	value	value	NOUN
gujaf-320	290	14	of	of	ADP
gujaf-320	290	15	0.0275	0.0275	NUM
gujaf-320	290	16	,	,	PUNCT
gujaf-320	290	17	this	this	PRON
gujaf-320	290	18	shows	show	VERB
gujaf-320	290	19	the	the	DET
gujaf-320	290	20	appropriateness	appropriateness	NOUN
gujaf-320	290	21	of	of	ADP
gujaf-320	290	22	the	the	DET
gujaf-320	290	23	model	model	NOUN
gujaf-320	290	24	used	use	VERB
gujaf-320	290	25	for	for	ADP
gujaf-320	290	26	the	the	DET
gujaf-320	290	27	analysis	analysis	NOUN
gujaf-320	290	28	while	while	SCONJ
gujaf-320	290	29	the	the	DET
gujaf-320	290	30	probability	probability	NOUN
gujaf-320	290	31	value	value	NOUN
gujaf-320	290	32	means	mean	VERB
gujaf-320	290	33	that	that	SCONJ
gujaf-320	290	34	model	model	NOUN
gujaf-320	290	35	is	be	AUX
gujaf-320	290	36	statistically	statistically	ADV
gujaf-320	290	37	significant	significant	ADJ
gujaf-320	290	38	and	and	CCONJ
gujaf-320	290	39	valid	valid	ADJ
gujaf-320	290	40	in	in	ADP
gujaf-320	290	41	explaining	explain	VERB
gujaf-320	290	42	the	the	DET
gujaf-320	290	43	outcome	outcome	NOUN
gujaf-320	290	44	of	of	ADP
gujaf-320	290	45	the	the	DET
gujaf-320	290	46	dependent	dependent	ADJ
gujaf-320	290	47	variable	variable	NOUN
gujaf-320	290	48	.	.	PUNCT
gujaf-320	291	1	the	the	DET
gujaf-320	291	2	durbin	durbin	PROPN
gujaf-320	291	3	watson	watson	PROPN
gujaf-320	291	4	statistic	statistic	NOUN
gujaf-320	291	5	which	which	PRON
gujaf-320	291	6	tests	test	VERB
gujaf-320	291	7	from	from	ADP
gujaf-320	291	8	the	the	DET
gujaf-320	291	9	presence	presence	NOUN
gujaf-320	291	10	of	of	ADP
gujaf-320	291	11	autocorrelation	autocorrelation	NOUN
gujaf-320	291	12	has	have	VERB
gujaf-320	291	13	a	a	DET
gujaf-320	291	14	value	value	NOUN
gujaf-320	291	15	of	of	ADP
gujaf-320	291	16	1.7898	1.7898	NUM
gujaf-320	291	17	which	which	PRON
gujaf-320	291	18	is	be	AUX
gujaf-320	291	19	approximated	approximate	VERB
gujaf-320	291	20	as	as	ADP
gujaf-320	291	21	2	2	NUM
gujaf-320	291	22	.	.	PUNCT
gujaf-320	292	1	this	this	PRON
gujaf-320	292	2	reveals	reveal	VERB
gujaf-320	292	3	the	the	DET
gujaf-320	292	4	absence	absence	NOUN
gujaf-320	292	5	of	of	ADP
gujaf-320	292	6	autocorrelation	autocorrelation	NOUN
gujaf-320	292	7	in	in	ADP
gujaf-320	292	8	the	the	DET
gujaf-320	292	9	model	model	NOUN
gujaf-320	292	10	used	use	VERB
gujaf-320	292	11	for	for	ADP
gujaf-320	292	12	the	the	DET
gujaf-320	292	13	analysis	analysis	NOUN
gujaf-320	292	14	.	.	PUNCT
gujaf-320	293	1	the	the	DET
gujaf-320	293	2	regression	regression	NOUN
gujaf-320	293	3	analysis	analysis	NOUN
gujaf-320	293	4	result	result	NOUN
gujaf-320	293	5	shows	show	VERB
gujaf-320	293	6	an	an	DET
gujaf-320	293	7	r	r	NOUN
gujaf-320	293	8	-	-	PUNCT
gujaf-320	293	9	sq	sq	INTJ
gujaf-320	293	10	(	(	PUNCT
gujaf-320	293	11	adj	adj	NOUN
gujaf-320	293	12	)	)	PUNCT
gujaf-320	293	13	value	value	NOUN
gujaf-320	293	14	of	of	ADP
gujaf-320	293	15	60	60	NUM
gujaf-320	293	16	%	%	NOUN
gujaf-320	293	17	.	.	PUNCT
gujaf-320	294	1	this	this	PRON
gujaf-320	294	2	indicates	indicate	VERB
gujaf-320	294	3	that	that	SCONJ
gujaf-320	294	4	about	about	ADV
gujaf-320	294	5	60	60	NUM
gujaf-320	294	6	%	%	NOUN
gujaf-320	294	7	of	of	ADP
gujaf-320	294	8	the	the	DET
gujaf-320	294	9	variation	variation	NOUN
gujaf-320	294	10	in	in	ADP
gujaf-320	294	11	firm	firm	ADJ
gujaf-320	294	12	performance	performance	NOUN
gujaf-320	294	13	can	can	AUX
gujaf-320	294	14	be	be	AUX
gujaf-320	294	15	attributable	attributable	ADJ
gujaf-320	294	16	to	to	ADP
gujaf-320	294	17	the	the	DET
gujaf-320	294	18	firm	firm	ADJ
gujaf-320	294	19	corporate	corporate	ADJ
gujaf-320	294	20	tax	tax	NOUN
gujaf-320	294	21	rate	rate	NOUN
gujaf-320	294	22	quoted	quote	VERB
gujaf-320	294	23	firms	firm	NOUN
gujaf-320	294	24	in	in	ADP
gujaf-320	294	25	nigeria	nigeria	PROPN
gujaf-320	294	26	.	.	PUNCT
gujaf-320	295	1	thus	thus	ADV
gujaf-320	295	2	,	,	PUNCT
gujaf-320	295	3	60	60	NUM
gujaf-320	295	4	%	%	NOUN
gujaf-320	295	5	of	of	ADP
gujaf-320	295	6	the	the	DET
gujaf-320	295	7	outcome	outcome	NOUN
gujaf-320	295	8	of	of	ADP
gujaf-320	295	9	the	the	DET
gujaf-320	295	10	dependent	dependent	ADJ
gujaf-320	295	11	variable	variable	NOUN
gujaf-320	295	12	can	can	AUX
gujaf-320	295	13	be	be	AUX
gujaf-320	295	14	explained	explain	VERB
gujaf-320	295	15	jointly	jointly	ADV
gujaf-320	295	16	by	by	ADP
gujaf-320	295	17	all	all	DET
gujaf-320	295	18	the	the	DET
gujaf-320	295	19	independent	independent	ADJ
gujaf-320	295	20	variables	variable	NOUN
gujaf-320	295	21	.	.	PUNCT
gujaf-320	296	1	the	the	DET
gujaf-320	296	2	f	f	PROPN
gujaf-320	296	3	-	-	PUNCT
gujaf-320	296	4	statistics	statistics	PROPN
gujaf-320	296	5	shows	show	VERB
gujaf-320	296	6	a	a	DET
gujaf-320	296	7	value	value	NOUN
gujaf-320	296	8	of	of	ADP
gujaf-320	296	9	10.398	10.398	NUM
gujaf-320	296	10	and	and	CCONJ
gujaf-320	296	11	f	f	X
gujaf-320	296	12	-	-	PUNCT
gujaf-320	296	13	start	start	VERB
gujaf-320	296	14	probability	probability	NOUN
gujaf-320	296	15	value	value	NOUN
gujaf-320	296	16	of	of	ADP
gujaf-320	296	17	0.0939	0.0939	NUM
gujaf-320	296	18	,	,	PUNCT
gujaf-320	296	19	this	this	PRON
gujaf-320	296	20	shows	show	VERB
gujaf-320	296	21	the	the	DET
gujaf-320	296	22	appropriateness	appropriateness	NOUN
gujaf-320	296	23	of	of	ADP
gujaf-320	296	24	the	the	DET
gujaf-320	296	25	model	model	NOUN
gujaf-320	296	26	used	use	VERB
gujaf-320	296	27	for	for	ADP
gujaf-320	296	28	the	the	DET
gujaf-320	296	29	analysis	analysis	NOUN
gujaf-320	296	30	while	while	SCONJ
gujaf-320	296	31	the	the	DET
gujaf-320	296	32	probability	probability	NOUN
gujaf-320	296	33	value	value	NOUN
gujaf-320	296	34	means	mean	VERB
gujaf-320	296	35	that	that	SCONJ
gujaf-320	296	36	model	model	NOUN
gujaf-320	296	37	is	be	AUX
gujaf-320	296	38	statistically	statistically	ADV
gujaf-320	296	39	significant	significant	ADJ
gujaf-320	296	40	and	and	CCONJ
gujaf-320	296	41	valid	valid	ADJ
gujaf-320	296	42	in	in	ADP
gujaf-320	296	43	explaining	explain	VERB
gujaf-320	296	44	the	the	DET
gujaf-320	296	45	outcome	outcome	NOUN
gujaf-320	296	46	of	of	ADP
gujaf-320	296	47	the	the	DET
gujaf-320	296	48	dependent	dependent	ADJ
gujaf-320	296	49	variable	variable	NOUN
gujaf-320	296	50	.	.	PUNCT
gujaf-320	297	1	the	the	DET
gujaf-320	297	2	durbin	durbin	PROPN
gujaf-320	297	3	watson	watson	PROPN
gujaf-320	297	4	statistic	statistic	NOUN
gujaf-320	297	5	which	which	PRON
gujaf-320	297	6	tests	test	VERB
gujaf-320	297	7	for	for	ADP
gujaf-320	297	8	the	the	DET
gujaf-320	297	9	presence	presence	NOUN
gujaf-320	297	10	of	of	ADP
gujaf-320	297	11	autocorrelation	autocorrelation	NOUN
gujaf-320	297	12	has	have	VERB
gujaf-320	297	13	a	a	DET
gujaf-320	297	14	value	value	NOUN
gujaf-320	297	15	of	of	ADP
gujaf-320	297	16	1.7409	1.7409	NUM
gujaf-320	297	17	which	which	PRON
gujaf-320	297	18	is	be	AUX
gujaf-320	297	19	approximated	approximate	VERB
gujaf-320	297	20	as	as	ADP
gujaf-320	297	21	2	2	NUM
gujaf-320	297	22	.	.	PUNCT
gujaf-320	298	1	this	this	PRON
gujaf-320	298	2	reveals	reveal	VERB
gujaf-320	298	3	the	the	DET
gujaf-320	298	4	absence	absence	NOUN
gujaf-320	298	5	of	of	ADP
gujaf-320	298	6	autocorrelation	autocorrelation	NOUN
gujaf-320	298	7	in	in	ADP
gujaf-320	298	8	the	the	DET
gujaf-320	298	9	model	model	NOUN
gujaf-320	298	10	used	use	VERB
gujaf-320	298	11	for	for	ADP
gujaf-320	298	12	the	the	DET
gujaf-320	298	13	analysis	analysis	NOUN
gujaf-320	298	14	.	.	PUNCT
gujaf-320	299	1	the	the	DET
gujaf-320	299	2	finding	finding	NOUN
gujaf-320	299	3	is	be	AUX
gujaf-320	299	4	consistent	consistent	ADJ
gujaf-320	299	5	with	with	ADP
gujaf-320	299	6	past	past	ADJ
gujaf-320	299	7	studies	study	NOUN
gujaf-320	299	8	including	include	VERB
gujaf-320	299	9	adefunke	adefunke	PROPN
gujaf-320	299	10	and	and	CCONJ
gujaf-320	299	11	usiomon	usiomon	ADJ
gujaf-320	299	12	(	(	PUNCT
gujaf-320	299	13	2022	2022	NUM
gujaf-320	299	14	)	)	PUNCT
gujaf-320	299	15	and	and	CCONJ
gujaf-320	299	16	adewole	adewole	NOUN
gujaf-320	299	17	(	(	PUNCT
gujaf-320	299	18	2023	2023	NUM
gujaf-320	299	19	)	)	PUNCT
gujaf-320	299	20	,	,	PUNCT
gujaf-320	299	21	but	but	CCONJ
gujaf-320	299	22	inconsistent	inconsistent	ADJ
gujaf-320	299	23	with	with	ADP
gujaf-320	299	24	some	some	DET
gujaf-320	299	25	others	other	NOUN
gujaf-320	299	26	,	,	PUNCT
gujaf-320	299	27	including	include	VERB
gujaf-320	299	28	adejumo	adejumo	ADJ
gujaf-320	299	29	and	and	CCONJ
gujaf-320	299	30	sanyaolu	sanyaolu	PROPN
gujaf-320	299	31	(	(	PUNCT
gujaf-320	299	32	2020	2020	NUM
gujaf-320	299	33	)	)	PUNCT
gujaf-320	299	34	,	,	PUNCT
gujaf-320	299	35	omankhanlen	omankhanlen	VERB
gujaf-320	299	36	et	et	PROPN
gujaf-320	299	37	al	al	PROPN
gujaf-320	299	38	.	.	PROPN
gujaf-320	300	1	(	(	PUNCT
gujaf-320	300	2	2021	2021	NUM
gujaf-320	300	3	)	)	PUNCT
gujaf-320	300	4	,	,	PUNCT
gujaf-320	300	5	sobiech	sobiech	NOUN
gujaf-320	300	6	et	et	PROPN
gujaf-320	300	7	al	al	PROPN
gujaf-320	300	8	.	.	PROPN
gujaf-320	301	1	(	(	PUNCT
gujaf-320	301	2	2021	2021	NUM
gujaf-320	301	3	)	)	PUNCT
gujaf-320	302	1	and	and	CCONJ
gujaf-320	302	2	habila	habila	VERB
gujaf-320	302	3	et	et	PROPN
gujaf-320	302	4	al	al	PROPN
gujaf-320	302	5	.	.	PROPN
gujaf-320	303	1	(	(	PUNCT
gujaf-320	303	2	2024	2024	NUM
gujaf-320	303	3	)	)	PUNCT
gujaf-320	303	4	.	.	PUNCT
gujaf-320	304	1	adejumo	adejumo	PROPN
gujaf-320	304	2	and	and	CCONJ
gujaf-320	304	3	sanyaolu	sanyaolu	PROPN
gujaf-320	304	4	(	(	PUNCT
gujaf-320	304	5	2020	2020	NUM
gujaf-320	304	6	)	)	PUNCT
gujaf-320	304	7	show	show	VERB
gujaf-320	304	8	that	that	SCONJ
gujaf-320	304	9	tax	tax	NOUN
gujaf-320	304	10	planning	planning	NOUN
gujaf-320	304	11	,	,	PUNCT
gujaf-320	304	12	measured	measure	VERB
gujaf-320	304	13	had	have	VERB
gujaf-320	304	14	a	a	DET
gujaf-320	304	15	significant	significant	ADJ
gujaf-320	304	16	negative	negative	ADJ
gujaf-320	304	17	effect	effect	NOUN
gujaf-320	304	18	on	on	ADP
gujaf-320	304	19	profitability	profitability	NOUN
gujaf-320	304	20	.	.	PUNCT
gujaf-320	305	1	sobiech	sobiech	PROPN
gujaf-320	305	2	et	et	PROPN
gujaf-320	305	3	al	al	PROPN
gujaf-320	305	4	.	.	PROPN
gujaf-320	306	1	(	(	PUNCT
gujaf-320	306	2	2021	2021	NUM
gujaf-320	306	3	)	)	PUNCT
gujaf-320	306	4	found	find	VERB
gujaf-320	306	5	that	that	SCONJ
gujaf-320	306	6	taxing	tax	VERB
gujaf-320	306	7	banks	bank	NOUN
gujaf-320	306	8	’	'	PUNCT
gujaf-320	306	9	gross	gross	ADJ
gujaf-320	306	10	profits	profit	NOUN
gujaf-320	306	11	increased	increase	VERB
gujaf-320	306	12	bank	bank	PROPN
gujaf-320	306	13	gusau	gusau	ADJ
gujaf-320	306	14	journal	journal	NOUN
gujaf-320	306	15	of	of	ADP
gujaf-320	306	16	accounting	accounting	NOUN
gujaf-320	306	17	and	and	CCONJ
gujaf-320	306	18	finance	finance	NOUN
gujaf-320	306	19	,	,	PUNCT
gujaf-320	306	20	vol	vol	NOUN
gujaf-320	306	21	.	.	PROPN
gujaf-320	306	22	5	5	NUM
gujaf-320	306	23	,	,	PUNCT
gujaf-320	306	24	issue	issue	NOUN
gujaf-320	306	25	2	2	NUM
gujaf-320	306	26	,	,	PUNCT
gujaf-320	306	27	october	october	PROPN
gujaf-320	306	28	,	,	PUNCT
gujaf-320	306	29	2024	2024	NUM
gujaf-320	306	30	351	351	NUM
gujaf-320	306	31	leverage	leverage	NOUN
gujaf-320	306	32	,	,	PUNCT
gujaf-320	306	33	reduced	reduce	VERB
gujaf-320	306	34	risk	risk	NOUN
gujaf-320	306	35	,	,	PUNCT
gujaf-320	306	36	and	and	CCONJ
gujaf-320	306	37	decreased	decrease	VERB
gujaf-320	306	38	credit	credit	NOUN
gujaf-320	306	39	supply	supply	NOUN
gujaf-320	306	40	.	.	PUNCT
gujaf-320	307	1	greater	great	ADJ
gujaf-320	307	2	tax	tax	NOUN
gujaf-320	307	3	exposure	exposure	NOUN
gujaf-320	307	4	also	also	ADV
gujaf-320	307	5	negatively	negatively	ADV
gujaf-320	307	6	affected	affect	VERB
gujaf-320	307	7	corporate	corporate	ADJ
gujaf-320	307	8	investments	investment	NOUN
gujaf-320	307	9	,	,	PUNCT
gujaf-320	307	10	highlighting	highlight	VERB
gujaf-320	307	11	the	the	DET
gujaf-320	307	12	importance	importance	NOUN
gujaf-320	307	13	of	of	ADP
gujaf-320	307	14	bank	bank	NOUN
gujaf-320	307	15	taxation	taxation	NOUN
gujaf-320	307	16	in	in	ADP
gujaf-320	307	17	shaping	shape	VERB
gujaf-320	307	18	corporate	corporate	ADJ
gujaf-320	307	19	strategies	strategy	NOUN
gujaf-320	307	20	.	.	PUNCT
gujaf-320	308	1	omankhanlen	omankhanlen	VERB
gujaf-320	308	2	et	et	PROPN
gujaf-320	308	3	al	al	PROPN
gujaf-320	308	4	.	.	PROPN
gujaf-320	309	1	(	(	PUNCT
gujaf-320	309	2	2021	2021	NUM
gujaf-320	309	3	)	)	PUNCT
gujaf-320	309	4	find	find	VERB
gujaf-320	309	5	a	a	DET
gujaf-320	309	6	negative	negative	ADJ
gujaf-320	309	7	relationship	relationship	NOUN
gujaf-320	309	8	with	with	ADP
gujaf-320	309	9	interest	interest	NOUN
gujaf-320	309	10	rates	rate	NOUN
gujaf-320	309	11	,	,	PUNCT
gujaf-320	309	12	and	and	CCONJ
gujaf-320	309	13	a	a	DET
gujaf-320	309	14	positive	positive	ADJ
gujaf-320	309	15	relationship	relationship	NOUN
gujaf-320	309	16	with	with	ADP
gujaf-320	309	17	broad	broad	ADJ
gujaf-320	309	18	money	money	NOUN
gujaf-320	309	19	.	.	PUNCT
gujaf-320	310	1	habila	habila	PROPN
gujaf-320	310	2	et	et	PROPN
gujaf-320	310	3	al	al	PROPN
gujaf-320	310	4	.	.	PROPN
gujaf-320	311	1	(	(	PUNCT
gujaf-320	311	2	2024	2024	NUM
gujaf-320	311	3	)	)	PUNCT
gujaf-320	311	4	found	find	VERB
gujaf-320	311	5	that	that	SCONJ
gujaf-320	311	6	company	company	NOUN
gujaf-320	311	7	income	income	NOUN
gujaf-320	311	8	tax	tax	NOUN
gujaf-320	311	9	had	have	VERB
gujaf-320	311	10	a	a	DET
gujaf-320	311	11	positive	positive	ADJ
gujaf-320	311	12	and	and	CCONJ
gujaf-320	311	13	significant	significant	ADJ
gujaf-320	311	14	effect	effect	NOUN
gujaf-320	311	15	on	on	ADP
gujaf-320	311	16	financial	financial	ADJ
gujaf-320	311	17	performance	performance	NOUN
gujaf-320	311	18	,	,	PUNCT
gujaf-320	311	19	while	while	SCONJ
gujaf-320	311	20	tertiary	tertiary	ADJ
gujaf-320	311	21	education	education	NOUN
gujaf-320	311	22	tax	tax	NOUN
gujaf-320	311	23	and	and	CCONJ
gujaf-320	311	24	capital	capital	NOUN
gujaf-320	311	25	gains	gain	NOUN
gujaf-320	311	26	tax	tax	NOUN
gujaf-320	311	27	had	have	VERB
gujaf-320	311	28	a	a	DET
gujaf-320	311	29	negative	negative	ADJ
gujaf-320	311	30	and	and	CCONJ
gujaf-320	311	31	significant	significant	ADJ
gujaf-320	311	32	effect	effect	NOUN
gujaf-320	311	33	.	.	PUNCT
gujaf-320	312	1	adefunke	adefunke	PROPN
gujaf-320	312	2	and	and	CCONJ
gujaf-320	312	3	usiomon	usiomon	ADJ
gujaf-320	312	4	(	(	PUNCT
gujaf-320	312	5	2022	2022	NUM
gujaf-320	312	6	)	)	PUNCT
gujaf-320	312	7	found	find	VERB
gujaf-320	312	8	that	that	SCONJ
gujaf-320	312	9	company	company	NOUN
gujaf-320	312	10	income	income	NOUN
gujaf-320	312	11	tax	tax	NOUN
gujaf-320	312	12	had	have	VERB
gujaf-320	312	13	a	a	DET
gujaf-320	312	14	positive	positive	ADJ
gujaf-320	312	15	and	and	CCONJ
gujaf-320	312	16	significant	significant	ADJ
gujaf-320	312	17	effect	effect	NOUN
gujaf-320	312	18	on	on	ADP
gujaf-320	312	19	profit	profit	NOUN
gujaf-320	312	20	after	after	ADP
gujaf-320	312	21	tax	tax	NOUN
gujaf-320	312	22	and	and	CCONJ
gujaf-320	312	23	return	return	NOUN
gujaf-320	312	24	.	.	PUNCT
gujaf-320	313	1	adewole	adewole	NOUN
gujaf-320	313	2	(	(	PUNCT
gujaf-320	313	3	2023	2023	NUM
gujaf-320	313	4	)	)	PUNCT
gujaf-320	313	5	showed	show	VERB
gujaf-320	313	6	that	that	SCONJ
gujaf-320	313	7	profit	profit	NOUN
gujaf-320	313	8	after	after	ADP
gujaf-320	313	9	tax	tax	NOUN
gujaf-320	313	10	had	have	VERB
gujaf-320	313	11	a	a	DET
gujaf-320	313	12	positive	positive	ADJ
gujaf-320	313	13	impact	impact	NOUN
gujaf-320	313	14	on	on	ADP
gujaf-320	313	15	dividend	dividend	NOUN
gujaf-320	313	16	per	per	ADP
gujaf-320	313	17	share	share	NOUN
gujaf-320	313	18	.	.	PUNCT
gujaf-320	314	1	he	he	PRON
gujaf-320	314	2	shows	show	VERB
gujaf-320	314	3	a	a	DET
gujaf-320	314	4	unidirectional	unidirectional	ADJ
gujaf-320	314	5	causal	causal	NOUN
gujaf-320	314	6	relationship	relationship	NOUN
gujaf-320	314	7	between	between	ADP
gujaf-320	314	8	dividend	dividend	NOUN
gujaf-320	314	9	policy	policy	NOUN
gujaf-320	314	10	and	and	CCONJ
gujaf-320	314	11	profit	profit	NOUN
gujaf-320	314	12	after	after	ADP
gujaf-320	314	13	tax	tax	NOUN
gujaf-320	314	14	”	"	PUNCT
gujaf-320	314	15	.	.	PUNCT
gujaf-320	315	1	table	table	NOUN
gujaf-320	315	2	1	1	NUM
gujaf-320	315	3	:	:	PUNCT
gujaf-320	315	4	pre	pre	ADJ
gujaf-320	315	5	-	-	ADJ
gujaf-320	315	6	estimation	estimation	ADJ
gujaf-320	315	7	information	information	NOUN
gujaf-320	315	8	variables	variable	VERB
gujaf-320	315	9	roa	roa	PROPN
gujaf-320	315	10	roe	roe	PROPN
gujaf-320	315	11	mgtr	mgtr	PROPN
gujaf-320	315	12	eftr	eftr	PROPN
gujaf-320	315	13	avtr	avtr	PROPN
gujaf-320	315	14	panel	panel	NOUN
gujaf-320	316	1	a	a	DET
gujaf-320	316	2	:	:	PUNCT
gujaf-320	316	3	descriptive	descriptive	ADJ
gujaf-320	316	4	statistics	statistic	NOUN
gujaf-320	316	5	mean	mean	VERB
gujaf-320	316	6	0.014	0.014	NUM
gujaf-320	316	7	0.077	0.077	NUM
gujaf-320	316	8	116.300	116.300	NUM
gujaf-320	316	9	0.155	0.155	NUM
gujaf-320	316	10	0.158	0.158	NUM
gujaf-320	316	11	max	max	PROPN
gujaf-320	316	12	0.079	0.079	NUM
gujaf-320	316	13	1.180	1.180	NUM
gujaf-320	316	14	1177.400	1177.400	NUM
gujaf-320	316	15	0.720	0.720	NUM
gujaf-320	316	16	0.720	0.720	NUM
gujaf-320	316	17	min	min	NOUN
gujaf-320	316	18	-0.021	-0.021	PROPN
gujaf-320	316	19	-3.943	-3.943	X
gujaf-320	316	20	-57.637	-57.637	PROPN
gujaf-320	316	21	-0.233	-0.233	PROPN
gujaf-320	316	22	-0.233	-0.233	PROPN
gujaf-320	316	23	st	st	PROPN
gujaf-320	316	24	.	.	PROPN
gujaf-320	316	25	dev	dev	PROPN
gujaf-320	316	26	0.018	0.018	NUM
gujaf-320	316	27	0.861	0.861	NUM
gujaf-320	316	28	234.200	234.200	NUM
gujaf-320	316	29	0.185	0.185	NUM
gujaf-320	316	30	0.186	0.186	NUM
gujaf-320	316	31	panel	panel	NOUN
gujaf-320	316	32	b	b	NOUN
gujaf-320	316	33	:	:	PUNCT
gujaf-320	316	34	correlation	correlation	NOUN
gujaf-320	316	35	roa	roa	PROPN
gujaf-320	316	36	1	1	NUM
gujaf-320	316	37	roe	roe	NOUN
gujaf-320	316	38	0.404	0.404	NUM
gujaf-320	316	39	1	1	NUM
gujaf-320	316	40	mgtr	mgtr	NOUN
gujaf-320	316	41	-0.223	-0.223	NUM
gujaf-320	316	42	0.096	0.096	NUM
gujaf-320	316	43	1	1	NUM
gujaf-320	316	44	eftr	eftr	NOUN
gujaf-320	316	45	0.413	0.413	NUM
gujaf-320	316	46	0.117	0.117	NUM
gujaf-320	316	47	0.665	0.665	NUM
gujaf-320	316	48	1	1	NUM
gujaf-320	316	49	avtr	avtr	NOUN
gujaf-320	316	50	-0.398	-0.398	PUNCT
gujaf-320	316	51	0.125	0.125	NUM
gujaf-320	316	52	0.663	0.663	NUM
gujaf-320	316	53	0.198	0.198	NUM
gujaf-320	316	54	1	1	NUM
gujaf-320	316	55	source	source	NOUN
gujaf-320	316	56	:	:	PUNCT
gujaf-320	316	57	author	author	NOUN
gujaf-320	316	58	(	(	PUNCT
gujaf-320	316	59	2024	2024	NUM
gujaf-320	316	60	)	)	PUNCT
gujaf-320	316	61	gusau	gusau	ADJ
gujaf-320	316	62	journal	journal	NOUN
gujaf-320	316	63	of	of	ADP
gujaf-320	316	64	accounting	accounting	NOUN
gujaf-320	316	65	and	and	CCONJ
gujaf-320	316	66	finance	finance	NOUN
gujaf-320	316	67	,	,	PUNCT
gujaf-320	316	68	vol	vol	NOUN
gujaf-320	316	69	.	.	PROPN
gujaf-320	316	70	5	5	NUM
gujaf-320	316	71	,	,	PUNCT
gujaf-320	316	72	issue	issue	NOUN
gujaf-320	316	73	2	2	NUM
gujaf-320	316	74	,	,	PUNCT
gujaf-320	316	75	october	october	PROPN
gujaf-320	316	76	,	,	PUNCT
gujaf-320	316	77	2024	2024	NUM
gujaf-320	316	78	352	352	NUM
gujaf-320	316	79	table	table	NOUN
gujaf-320	316	80	2	2	NUM
gujaf-320	316	81	:	:	PUNCT
gujaf-320	316	82	result	result	NOUN
gujaf-320	316	83	of	of	ADP
gujaf-320	316	84	estimated	estimate	VERB
gujaf-320	316	85	models	model	NOUN
gujaf-320	316	86	variables	variable	NOUN
gujaf-320	316	87	coeff	coeff	PROPN
gujaf-320	316	88	estimates	estimate	VERB
gujaf-320	316	89	s.e	s.e	PROPN
gujaf-320	316	90	.	.	PROPN
gujaf-320	316	91	t	t	PROPN
gujaf-320	316	92	p	p	ADJ
gujaf-320	316	93	-	-	PUNCT
gujaf-320	316	94	value	value	NOUN
gujaf-320	316	95	panel	panel	NOUN
gujaf-320	316	96	a	a	DET
gujaf-320	316	97	:	:	PUNCT
gujaf-320	316	98	return	return	NOUN
gujaf-320	316	99	on	on	ADP
gujaf-320	316	100	assets	asset	NOUN
gujaf-320	316	101	(	(	PUNCT
gujaf-320	316	102	roa	roa	NOUN
gujaf-320	316	103	)	)	PUNCT
gujaf-320	316	104	model	model	NOUN
gujaf-320	316	105	:	:	PUNCT
gujaf-320	316	106	model	model	NOUN
gujaf-320	316	107	:	:	PUNCT
gujaf-320	316	108	roai	roai	PROPN
gujaf-320	316	109	,	,	PUNCT
gujaf-320	316	110	t	t	PROPN
gujaf-320	316	111	=	=	SYM
gujaf-320	316	112	β0	β0	PROPN
gujaf-320	317	1	+	+	CCONJ
gujaf-320	318	1	β1mgtri	β1mgtri	ADJ
gujaf-320	318	2	,	,	PUNCT
gujaf-320	318	3	t	t	PROPN
gujaf-320	318	4	+	+	CCONJ
gujaf-320	318	5	β2eftri	β2eftri	PROPN
gujaf-320	318	6	,	,	PUNCT
gujaf-320	318	7	t	t	NOUN
gujaf-320	318	8	+	+	CCONJ
gujaf-320	318	9	β3avtri	β3avtri	PROPN
gujaf-320	318	10	,	,	PUNCT
gujaf-320	318	11	t	t	PROPN
gujaf-320	319	1	+	+	CCONJ
gujaf-320	319	2	µi	µi	PROPN
gujaf-320	319	3	,	,	PUNCT
gujaf-320	319	4	t	t	PROPN
gujaf-320	319	5	const	const	NOUN
gujaf-320	319	6	.	.	PUNCT
gujaf-320	320	1	β0	β0	PROPN
gujaf-320	320	2	6.3691	6.3691	NUM
gujaf-320	320	3	0.7247	0.7247	NUM
gujaf-320	320	4	8.7891	8.7891	NUM
gujaf-320	320	5	0.0000	0.0000	NUM
gujaf-320	320	6	mgtr	mgtr	NOUN
gujaf-320	320	7	β1	β1	PROPN
gujaf-320	320	8	10.6792	10.6792	NUM
gujaf-320	320	9	5.5592	5.5592	NUM
gujaf-320	320	10	1.9210	1.9210	NUM
gujaf-320	320	11	0.0750	0.0750	NUM
gujaf-320	320	12	eftr	eftr	NOUN
gujaf-320	320	13	β2	β2	VERB
gujaf-320	320	14	14.0658	14.0658	NUM
gujaf-320	320	15	4.5199	4.5199	NUM
gujaf-320	320	16	3.1120	3.1120	NUM
gujaf-320	320	17	0.0062	0.0062	NUM
gujaf-320	320	18	avtr	avtr	NOUN
gujaf-320	320	19	β3	β3	VERB
gujaf-320	320	20	10.0205	10.0205	NUM
gujaf-320	320	21	5.2988	5.2988	NUM
gujaf-320	320	22	1.8911	1.8911	NUM
gujaf-320	320	23	0.0879	0.0879	NUM
gujaf-320	320	24	statistics	statistic	NOUN
gujaf-320	320	25	adj	adj	PROPN
gujaf-320	320	26	r2	r2	PROPN
gujaf-320	320	27	64.8255	64.8255	NUM
gujaf-320	320	28	f	f	X
gujaf-320	320	29	-	-	PUNCT
gujaf-320	320	30	stat	stat	PROPN
gujaf-320	320	31	11.3980	11.3980	NUM
gujaf-320	320	32	prob	prob	NOUN
gujaf-320	320	33	.	.	PUNCT
gujaf-320	321	1	(	(	PUNCT
gujaf-320	321	2	f	f	X
gujaf-320	321	3	-	-	PUNCT
gujaf-320	321	4	stat	stat	NOUN
gujaf-320	321	5	)	)	PUNCT
gujaf-320	321	6	0.0275	0.0275	NUM
gujaf-320	321	7	dw	dw	PROPN
gujaf-320	321	8	1.7898	1.7898	NUM
gujaf-320	321	9	panel	panel	NOUN
gujaf-320	321	10	b	b	NOUN
gujaf-320	321	11	:	:	PUNCT
gujaf-320	321	12	return	return	VERB
gujaf-320	321	13	on	on	ADP
gujaf-320	321	14	equity	equity	NOUN
gujaf-320	321	15	(	(	PUNCT
gujaf-320	321	16	roe	roe	PROPN
gujaf-320	321	17	)	)	PUNCT
gujaf-320	321	18	model	model	NOUN
gujaf-320	321	19	:	:	PUNCT
gujaf-320	321	20	model	model	NOUN
gujaf-320	321	21	:	:	PUNCT
gujaf-320	321	22	roei	roei	ADJ
gujaf-320	321	23	,	,	PUNCT
gujaf-320	321	24	t	t	PROPN
gujaf-320	321	25	=	=	SYM
gujaf-320	321	26	β0	β0	PROPN
gujaf-320	321	27	+	+	CCONJ
gujaf-320	321	28	β1mgtri	β1mgtri	ADJ
gujaf-320	321	29	,	,	PUNCT
gujaf-320	321	30	t	t	PROPN
gujaf-320	321	31	+	+	CCONJ
gujaf-320	321	32	β2eftri	β2eftri	PROPN
gujaf-320	321	33	,	,	PUNCT
gujaf-320	321	34	t	t	NOUN
gujaf-320	321	35	+	+	CCONJ
gujaf-320	321	36	β3avtri	β3avtri	PROPN
gujaf-320	321	37	,	,	PUNCT
gujaf-320	321	38	t	t	PROPN
gujaf-320	321	39	+	+	CCONJ
gujaf-320	321	40	µi	µi	PROPN
gujaf-320	321	41	,	,	PUNCT
gujaf-320	321	42	t	t	PROPN
gujaf-320	321	43	const	const	NOUN
gujaf-320	321	44	β0	β0	PROPN
gujaf-320	322	1	8.2368	8.2368	NUM
gujaf-320	322	2	0.6834	0.6834	NUM
gujaf-320	322	3	12.0533	12.0533	NUM
gujaf-320	322	4	0.0000	0.0000	NUM
gujaf-320	322	5	mgtr	mgtr	NOUN
gujaf-320	322	6	β1	β1	PROPN
gujaf-320	322	7	12.1060	12.1060	NUM
gujaf-320	322	8	6.6714	6.6714	NUM
gujaf-320	322	9	1.8146	1.8146	NUM
gujaf-320	322	10	0.0924	0.0924	NUM
gujaf-320	322	11	eftr	eftr	NOUN
gujaf-320	322	12	β2	β2	NOUN
gujaf-320	322	13	13.9010	13.9010	NUM
gujaf-320	322	14	7.0847	7.0847	NUM
gujaf-320	322	15	1.9621	1.9621	NUM
gujaf-320	322	16	0.0785	0.0785	NUM
gujaf-320	322	17	avtr	avtr	NOUN
gujaf-320	322	18	β3	β3	VERB
gujaf-320	322	19	12.4020	12.4020	NUM
gujaf-320	322	20	2.3201	2.3201	NUM
gujaf-320	322	21	5.3455	5.3455	NUM
gujaf-320	322	22	0.0033	0.0033	NUM
gujaf-320	322	23	statistics	statistic	NOUN
gujaf-320	322	24	r.sq	r.sq	PROPN
gujaf-320	322	25	(	(	PUNCT
gujaf-320	322	26	adj	adj	NOUN
gujaf-320	322	27	)	)	PUNCT
gujaf-320	322	28	60.0166	60.0166	NUM
gujaf-320	322	29	f	f	X
gujaf-320	322	30	-	-	PUNCT
gujaf-320	322	31	stat	stat	PROPN
gujaf-320	322	32	10.1360	10.1360	NUM
gujaf-320	322	33	prob	prob	NOUN
gujaf-320	322	34	.	.	PUNCT
gujaf-320	323	1	(	(	PUNCT
gujaf-320	323	2	f	f	X
gujaf-320	323	3	-	-	PUNCT
gujaf-320	323	4	stat	stat	NOUN
gujaf-320	323	5	)	)	PUNCT
gujaf-320	323	6	0.0939	0.0939	NUM
gujaf-320	323	7	dw	dw	NOUN
gujaf-320	323	8	1.7409	1.7409	NUM
gujaf-320	323	9	source	source	NOUN
gujaf-320	323	10	:	:	PUNCT
gujaf-320	323	11	author	author	NOUN
gujaf-320	323	12	(	(	PUNCT
gujaf-320	323	13	2024	2024	NUM
gujaf-320	323	14	)	)	PUNCT
gujaf-320	323	15	5.0	5.0	NUM
gujaf-320	323	16	conclusions	conclusion	NOUN
gujaf-320	323	17	the	the	DET
gujaf-320	323	18	importance	importance	NOUN
gujaf-320	323	19	of	of	ADP
gujaf-320	323	20	the	the	DET
gujaf-320	323	21	banking	banking	NOUN
gujaf-320	323	22	sector	sector	NOUN
gujaf-320	323	23	in	in	ADP
gujaf-320	323	24	the	the	DET
gujaf-320	323	25	economic	economic	ADJ
gujaf-320	323	26	growth	growth	NOUN
gujaf-320	323	27	and	and	CCONJ
gujaf-320	323	28	development	development	NOUN
gujaf-320	323	29	of	of	ADP
gujaf-320	323	30	“	"	PUNCT
gujaf-320	323	31	any	any	DET
gujaf-320	323	32	nation	nation	NOUN
gujaf-320	323	33	can	can	AUX
gujaf-320	323	34	not	not	PART
gujaf-320	323	35	be	be	AUX
gujaf-320	323	36	overemphasized	overemphasize	VERB
gujaf-320	323	37	.	.	PUNCT
gujaf-320	324	1	banks	bank	NOUN
gujaf-320	324	2	facilitate	facilitate	VERB
gujaf-320	324	3	the	the	DET
gujaf-320	324	4	exchange	exchange	NOUN
gujaf-320	324	5	of	of	ADP
gujaf-320	324	6	goods	good	NOUN
gujaf-320	324	7	and	and	CCONJ
gujaf-320	324	8	services	service	NOUN
gujaf-320	324	9	,	,	PUNCT
gujaf-320	324	10	creating	create	VERB
gujaf-320	324	11	a	a	DET
gujaf-320	324	12	network	network	NOUN
gujaf-320	324	13	of	of	ADP
gujaf-320	324	14	payment	payment	NOUN
gujaf-320	324	15	services	service	NOUN
gujaf-320	324	16	,	,	PUNCT
gujaf-320	324	17	mobilizing	mobilize	VERB
gujaf-320	324	18	and	and	CCONJ
gujaf-320	324	19	pooling	pool	VERB
gujaf-320	324	20	the	the	DET
gujaf-320	324	21	savings	saving	NOUN
gujaf-320	324	22	of	of	ADP
gujaf-320	324	23	some	some	DET
gujaf-320	324	24	investors	investor	NOUN
gujaf-320	324	25	.	.	PUNCT
gujaf-320	325	1	they	they	PRON
gujaf-320	325	2	provide	provide	VERB
gujaf-320	325	3	specialized	specialized	ADJ
gujaf-320	325	4	financial	financial	ADJ
gujaf-320	325	5	services	service	NOUN
gujaf-320	325	6	,	,	PUNCT
gujaf-320	325	7	which	which	PRON
gujaf-320	325	8	reduce	reduce	VERB
gujaf-320	325	9	the	the	DET
gujaf-320	325	10	cost	cost	NOUN
gujaf-320	325	11	of	of	ADP
gujaf-320	325	12	obtaining	obtain	VERB
gujaf-320	325	13	information	information	NOUN
gujaf-320	325	14	about	about	ADP
gujaf-320	325	15	both	both	DET
gujaf-320	325	16	savings	saving	NOUN
gujaf-320	325	17	and	and	CCONJ
gujaf-320	325	18	borrowing	borrowing	NOUN
gujaf-320	325	19	opportunities	opportunity	NOUN
gujaf-320	325	20	.	.	PUNCT
gujaf-320	326	1	these	these	DET
gujaf-320	326	2	financial	financial	ADJ
gujaf-320	326	3	services	service	NOUN
gujaf-320	326	4	help	help	VERB
gujaf-320	326	5	to	to	PART
gujaf-320	326	6	make	make	VERB
gujaf-320	326	7	the	the	DET
gujaf-320	326	8	overall	overall	ADJ
gujaf-320	326	9	economy	economy	NOUN
gujaf-320	326	10	more	more	ADV
gujaf-320	326	11	efficient	efficient	ADJ
gujaf-320	326	12	.	.	PUNCT
gujaf-320	327	1	the	the	DET
gujaf-320	327	2	study	study	NOUN
gujaf-320	327	3	investigates	investigate	VERB
gujaf-320	327	4	the	the	DET
gujaf-320	327	5	impact	impact	NOUN
gujaf-320	327	6	of	of	ADP
gujaf-320	327	7	taxation	taxation	NOUN
gujaf-320	327	8	on	on	ADP
gujaf-320	327	9	the	the	DET
gujaf-320	327	10	profitability	profitability	NOUN
gujaf-320	327	11	of	of	ADP
gujaf-320	327	12	banks	bank	NOUN
gujaf-320	327	13	in	in	ADP
gujaf-320	327	14	nigeria	nigeria	PROPN
gujaf-320	327	15	.	.	PUNCT
gujaf-320	328	1	the	the	DET
gujaf-320	328	2	increased	increase	VERB
gujaf-320	328	3	incidence	incidence	NOUN
gujaf-320	328	4	of	of	ADP
gujaf-320	328	5	reduction	reduction	NOUN
gujaf-320	328	6	in	in	ADP
gujaf-320	328	7	profitability	profitability	NOUN
gujaf-320	328	8	due	due	ADP
gujaf-320	328	9	to	to	PART
gujaf-320	328	10	heavy	heavy	VERB
gujaf-320	328	11	a	a	DET
gujaf-320	328	12	heavy	heavy	ADJ
gujaf-320	328	13	tax	tax	NOUN
gujaf-320	328	14	burden	burden	NOUN
gujaf-320	328	15	in	in	ADP
gujaf-320	328	16	nigerian	nigerian	ADJ
gujaf-320	328	17	banks	bank	NOUN
gujaf-320	328	18	generated	generate	VERB
gujaf-320	328	19	the	the	DET
gujaf-320	328	20	current	current	ADJ
gujaf-320	328	21	literature	literature	NOUN
gujaf-320	328	22	on	on	ADP
gujaf-320	328	23	quality	quality	NOUN
gujaf-320	328	24	of	of	ADP
gujaf-320	328	25	banks	bank	NOUN
gujaf-320	328	26	profitability	profitability	NOUN
gujaf-320	328	27	.	.	PUNCT
gujaf-320	329	1	though	though	SCONJ
gujaf-320	329	2	there	there	PRON
gujaf-320	329	3	have	have	AUX
gujaf-320	329	4	been	be	AUX
gujaf-320	329	5	reforms	reform	NOUN
gujaf-320	329	6	in	in	ADP
gujaf-320	329	7	the	the	DET
gujaf-320	329	8	banking	banking	NOUN
gujaf-320	329	9	industry	industry	NOUN
gujaf-320	329	10	to	to	PART
gujaf-320	329	11	ensure	ensure	VERB
gujaf-320	329	12	effective	effective	ADJ
gujaf-320	329	13	financial	financial	ADJ
gujaf-320	329	14	institutions	institution	NOUN
gujaf-320	329	15	,	,	PUNCT
gujaf-320	329	16	the	the	DET
gujaf-320	329	17	banks	bank	NOUN
gujaf-320	329	18	’	’	PART
gujaf-320	329	19	shareholders	shareholder	NOUN
gujaf-320	329	20	’	'	PUNCT
gujaf-320	329	21	funds	fund	NOUN
gujaf-320	329	22	are	be	AUX
gujaf-320	329	23	affected	affect	VERB
gujaf-320	329	24	by	by	ADP
gujaf-320	329	25	the	the	DET
gujaf-320	329	26	reduction	reduction	NOUN
gujaf-320	329	27	in	in	ADP
gujaf-320	329	28	profitability	profitability	NOUN
gujaf-320	329	29	.	.	PUNCT
gujaf-320	330	1	the	the	DET
gujaf-320	330	2	findings	finding	NOUN
gujaf-320	330	3	reveal	reveal	VERB
gujaf-320	330	4	that	that	SCONJ
gujaf-320	330	5	three	three	NUM
gujaf-320	330	6	explanatory	explanatory	ADJ
gujaf-320	330	7	variables	variable	NOUN
gujaf-320	330	8	have	have	VERB
gujaf-320	330	9	a	a	DET
gujaf-320	330	10	positive	positive	ADJ
gujaf-320	330	11	significant	significant	ADJ
gujaf-320	330	12	effect	effect	NOUN
gujaf-320	330	13	on	on	ADP
gujaf-320	330	14	both	both	PRON
gujaf-320	330	15	return	return	NOUN
gujaf-320	330	16	on	on	ADP
gujaf-320	330	17	assets	asset	NOUN
gujaf-320	330	18	and	and	CCONJ
gujaf-320	330	19	return	return	VERB
gujaf-320	330	20	on	on	ADP
gujaf-320	330	21	equity	equity	NOUN
gujaf-320	330	22	.	.	PUNCT
gujaf-320	331	1	the	the	DET
gujaf-320	331	2	marginal	marginal	ADJ
gujaf-320	331	3	tax	tax	NOUN
gujaf-320	331	4	rate	rate	NOUN
gujaf-320	331	5	has	have	VERB
gujaf-320	331	6	a	a	DET
gujaf-320	331	7	strong	strong	ADJ
gujaf-320	331	8	positive	positive	ADJ
gujaf-320	331	9	effect	effect	NOUN
gujaf-320	331	10	on	on	ADP
gujaf-320	331	11	profitability	profitability	NOUN
gujaf-320	331	12	,	,	PUNCT
gujaf-320	331	13	which	which	PRON
gujaf-320	331	14	was	be	AUX
gujaf-320	331	15	significant	significant	ADJ
gujaf-320	331	16	at	at	ADP
gujaf-320	331	17	the	the	DET
gujaf-320	331	18	10	10	NUM
gujaf-320	331	19	%	%	NOUN
gujaf-320	331	20	level	level	NOUN
gujaf-320	331	21	.	.	PUNCT
gujaf-320	332	1	moreso	moreso	PROPN
gujaf-320	332	2	,	,	PUNCT
gujaf-320	332	3	the	the	PRON
gujaf-320	332	4	more	more	ADV
gujaf-320	332	5	the	the	DET
gujaf-320	332	6	effective	effective	ADJ
gujaf-320	332	7	tax	tax	NOUN
gujaf-320	332	8	rate	rate	NOUN
gujaf-320	332	9	increases	increase	VERB
gujaf-320	332	10	the	the	DET
gujaf-320	332	11	better	well	ADJ
gujaf-320	332	12	the	the	DET
gujaf-320	332	13	profitability	profitability	NOUN
gujaf-320	332	14	of	of	ADP
gujaf-320	332	15	quoted	quote	VERB
gujaf-320	332	16	banks	bank	NOUN
gujaf-320	332	17	.	.	PUNCT
gujaf-320	333	1	the	the	DET
gujaf-320	333	2	effect	effect	NOUN
gujaf-320	333	3	of	of	ADP
gujaf-320	333	4	corporate	corporate	ADJ
gujaf-320	333	5	tax	tax	NOUN
gujaf-320	333	6	,	,	PUNCT
gujaf-320	333	7	the	the	DET
gujaf-320	333	8	findings	finding	NOUN
gujaf-320	333	9	will	will	AUX
gujaf-320	333	10	assist	assist	VERB
gujaf-320	333	11	in	in	ADP
gujaf-320	333	12	establishing	establish	VERB
gujaf-320	333	13	financial	financial	ADJ
gujaf-320	333	14	policy	policy	NOUN
gujaf-320	333	15	guidelines	guideline	NOUN
gujaf-320	333	16	that	that	PRON
gujaf-320	333	17	will	will	AUX
gujaf-320	333	18	mitigate	mitigate	VERB
gujaf-320	333	19	financial	financial	ADJ
gujaf-320	333	20	risk	risk	NOUN
gujaf-320	333	21	in	in	ADP
gujaf-320	333	22	their	their	PRON
gujaf-320	333	23	various	various	ADJ
gujaf-320	333	24	firms	firm	NOUN
gujaf-320	333	25	.	.	PUNCT
gujaf-320	334	1	similarly	similarly	ADV
gujaf-320	334	2	,	,	PUNCT
gujaf-320	334	3	given	give	VERB
gujaf-320	334	4	the	the	DET
gujaf-320	334	5	outcome	outcome	NOUN
gujaf-320	334	6	of	of	ADP
gujaf-320	334	7	this	this	DET
gujaf-320	334	8	study	study	NOUN
gujaf-320	334	9	,	,	PUNCT
gujaf-320	334	10	the	the	DET
gujaf-320	334	11	model	model	NOUN
gujaf-320	334	12	used	use	VERB
gujaf-320	334	13	in	in	ADP
gujaf-320	334	14	this	this	DET
gujaf-320	334	15	study	study	NOUN
gujaf-320	334	16	could	could	AUX
gujaf-320	334	17	be	be	AUX
gujaf-320	334	18	used	use	VERB
gujaf-320	334	19	as	as	ADP
gujaf-320	334	20	a	a	DET
gujaf-320	334	21	basis	basis	NOUN
gujaf-320	334	22	for	for	ADP
gujaf-320	334	23	formulating	formulate	VERB
gujaf-320	334	24	corporate	corporate	ADJ
gujaf-320	334	25	tax	tax	NOUN
gujaf-320	334	26	policy	policy	NOUN
gujaf-320	334	27	in	in	ADP
gujaf-320	334	28	nigeria	nigeria	PROPN
gujaf-320	334	29	that	that	PRON
gujaf-320	334	30	will	will	AUX
gujaf-320	334	31	indicate	indicate	VERB
gujaf-320	334	32	its	its	PRON
gujaf-320	334	33	effect	effect	NOUN
gujaf-320	334	34	on	on	ADP
gujaf-320	334	35	the	the	DET
gujaf-320	334	36	firm	firm	NOUN
gujaf-320	334	37	’s	’s	PART
gujaf-320	334	38	profitability	profitability	NOUN
gujaf-320	334	39	.	.	PUNCT
gujaf-320	335	1	the	the	DET
gujaf-320	335	2	findings	finding	NOUN
gujaf-320	335	3	should	should	AUX
gujaf-320	335	4	be	be	AUX
gujaf-320	335	5	of	of	ADP
gujaf-320	335	6	policy	policy	NOUN
gujaf-320	335	7	relevance	relevance	NOUN
gujaf-320	335	8	to	to	ADP
gujaf-320	335	9	tax	tax	NOUN
gujaf-320	335	10	authority	authority	NOUN
gujaf-320	335	11	in	in	ADP
gujaf-320	335	12	issuing	issue	VERB
gujaf-320	335	13	out	out	ADP
gujaf-320	335	14	guidelines	guideline	NOUN
gujaf-320	335	15	for	for	ADP
gujaf-320	335	16	taxation	taxation	NOUN
gujaf-320	335	17	which	which	PRON
gujaf-320	335	18	would	would	AUX
gujaf-320	335	19	boost	boost	VERB
gujaf-320	335	20	the	the	DET
gujaf-320	335	21	economic	economic	ADJ
gujaf-320	335	22	activities	activity	NOUN
gujaf-320	335	23	in	in	ADP
gujaf-320	335	24	the	the	DET
gujaf-320	335	25	market	market	NOUN
gujaf-320	335	26	and	and	CCONJ
gujaf-320	335	27	economy	economy	NOUN
gujaf-320	335	28	in	in	ADP
gujaf-320	335	29	general	general	ADJ
gujaf-320	335	30	.	.	PUNCT
gujaf-320	336	1	according	accord	VERB
gujaf-320	336	2	to	to	ADP
gujaf-320	336	3	the	the	DET
gujaf-320	336	4	findings	finding	NOUN
gujaf-320	336	5	,	,	PUNCT
gujaf-320	336	6	we	we	PRON
gujaf-320	336	7	offer	offer	VERB
gujaf-320	336	8	some	some	DET
gujaf-320	336	9	recommendations	recommendation	NOUN
gujaf-320	336	10	.	.	PUNCT
gujaf-320	337	1	first	first	ADV
gujaf-320	337	2	,	,	PUNCT
gujaf-320	337	3	the	the	DET
gujaf-320	337	4	gusau	gusau	ADJ
gujaf-320	337	5	journal	journal	NOUN
gujaf-320	337	6	of	of	ADP
gujaf-320	337	7	accounting	accounting	NOUN
gujaf-320	337	8	and	and	CCONJ
gujaf-320	337	9	finance	finance	NOUN
gujaf-320	337	10	,	,	PUNCT
gujaf-320	337	11	vol	vol	NOUN
gujaf-320	337	12	.	.	PROPN
gujaf-320	337	13	5	5	NUM
gujaf-320	337	14	,	,	PUNCT
gujaf-320	337	15	issue	issue	NOUN
gujaf-320	337	16	2	2	NUM
gujaf-320	337	17	,	,	PUNCT
gujaf-320	337	18	october	october	PROPN
gujaf-320	337	19	,	,	PUNCT
gujaf-320	337	20	2024	2024	NUM
gujaf-320	337	21	353	353	NUM
gujaf-320	337	22	government	government	NOUN
gujaf-320	337	23	should	should	AUX
gujaf-320	337	24	engage	engage	VERB
gujaf-320	337	25	in	in	ADP
gujaf-320	337	26	a	a	DET
gujaf-320	337	27	complete	complete	ADJ
gujaf-320	337	28	re	re	NOUN
gujaf-320	337	29	-	-	NOUN
gujaf-320	337	30	organization	organization	NOUN
gujaf-320	337	31	of	of	ADP
gujaf-320	337	32	the	the	DET
gujaf-320	337	33	tax	tax	NOUN
gujaf-320	337	34	administrative	administrative	ADJ
gujaf-320	337	35	machineries	machinery	NOUN
gujaf-320	337	36	in	in	SCONJ
gujaf-320	337	37	order	order	NOUN
gujaf-320	337	38	reduce	reduce	VERB
gujaf-320	337	39	tolerable	tolerable	ADJ
gujaf-320	337	40	problems	problem	NOUN
gujaf-320	337	41	of	of	ADP
gujaf-320	337	42	tax	tax	NOUN
gujaf-320	337	43	evasion	evasion	NOUN
gujaf-320	337	44	and	and	CCONJ
gujaf-320	337	45	avoidance	avoidance	NOUN
gujaf-320	337	46	.	.	PUNCT
gujaf-320	338	1	second	second	ADJ
gujaf-320	338	2	,	,	PUNCT
gujaf-320	338	3	the	the	DET
gujaf-320	338	4	government	government	NOUN
gujaf-320	338	5	should	should	AUX
gujaf-320	338	6	endeavour	endeavour	VERB
gujaf-320	338	7	to	to	PART
gujaf-320	338	8	provide	provide	VERB
gujaf-320	338	9	social	social	ADJ
gujaf-320	338	10	amenities	amenity	NOUN
gujaf-320	338	11	to	to	ADP
gujaf-320	338	12	all	all	DET
gujaf-320	338	13	nooks	nook	NOUN
gujaf-320	338	14	and	and	CCONJ
gujaf-320	338	15	crannies	cranny	NOUN
gujaf-320	338	16	of	of	ADP
gujaf-320	338	17	the	the	DET
gujaf-320	338	18	country	country	NOUN
gujaf-320	338	19	as	as	SCONJ
gujaf-320	338	20	this	this	PRON
gujaf-320	338	21	will	will	AUX
gujaf-320	338	22	boost	boost	VERB
gujaf-320	338	23	the	the	DET
gujaf-320	338	24	level	level	NOUN
gujaf-320	338	25	of	of	ADP
gujaf-320	338	26	tax	tax	NOUN
gujaf-320	338	27	compliance	compliance	NOUN
gujaf-320	338	28	in	in	ADP
gujaf-320	338	29	nigeria	nigeria	PROPN
gujaf-320	338	30	.	.	PUNCT
gujaf-320	339	1	third	third	ADV
gujaf-320	339	2	,	,	PUNCT
gujaf-320	339	3	to	to	PART
gujaf-320	339	4	indicate	indicate	VERB
gujaf-320	339	5	its	its	PRON
gujaf-320	339	6	effect	effect	NOUN
gujaf-320	339	7	on	on	ADP
gujaf-320	339	8	the	the	DET
gujaf-320	339	9	firm	firm	NOUN
gujaf-320	339	10	’s	’s	PART
gujaf-320	339	11	profitability	profitability	NOUN
gujaf-320	339	12	,	,	PUNCT
gujaf-320	339	13	the	the	DET
gujaf-320	339	14	model	model	NOUN
gujaf-320	339	15	used	use	VERB
gujaf-320	339	16	in	in	ADP
gujaf-320	339	17	this	this	DET
gujaf-320	339	18	study	study	NOUN
gujaf-320	339	19	should	should	AUX
gujaf-320	339	20	be	be	AUX
gujaf-320	339	21	adopted	adopt	VERB
gujaf-320	339	22	as	as	ADP
gujaf-320	339	23	a	a	DET
gujaf-320	339	24	basis	basis	NOUN
gujaf-320	339	25	for	for	ADP
gujaf-320	339	26	formulating	formulate	VERB
gujaf-320	339	27	corporate	corporate	ADJ
gujaf-320	339	28	tax	tax	NOUN
gujaf-320	339	29	policy	policy	NOUN
gujaf-320	339	30	in	in	ADP
gujaf-320	339	31	nigeria	nigeria	PROPN
gujaf-320	339	32	.	.	PUNCT
gujaf-320	340	1	third	third	ADV
gujaf-320	340	2	,	,	PUNCT
gujaf-320	340	3	to	to	PART
gujaf-320	340	4	enhance	enhance	VERB
gujaf-320	340	5	the	the	DET
gujaf-320	340	6	tax	tax	NOUN
gujaf-320	340	7	base	base	NOUN
gujaf-320	340	8	of	of	ADP
gujaf-320	340	9	government	government	NOUN
gujaf-320	340	10	,	,	PUNCT
gujaf-320	340	11	employment	employment	NOUN
gujaf-320	340	12	opportunities	opportunity	NOUN
gujaf-320	340	13	should	should	AUX
gujaf-320	340	14	be	be	AUX
gujaf-320	340	15	created	create	VERB
gujaf-320	340	16	and	and	CCONJ
gujaf-320	340	17	a	a	DET
gujaf-320	340	18	good	good	ADJ
gujaf-320	340	19	environment	environment	NOUN
gujaf-320	340	20	for	for	ADP
gujaf-320	340	21	entrepreneurship	entrepreneurship	NOUN
gujaf-320	340	22	and	and	CCONJ
gujaf-320	340	23	innovation	innovation	NOUN
gujaf-320	340	24	to	to	PART
gujaf-320	340	25	thrive	thrive	VERB
gujaf-320	340	26	made	make	VERB
gujaf-320	340	27	using	use	VERB
gujaf-320	340	28	tax	tax	NOUN
gujaf-320	340	29	proceeds	proceed	NOUN
gujaf-320	340	30	.	.	PUNCT
gujaf-320	341	1	lastly	lastly	ADV
gujaf-320	341	2	,	,	PUNCT
gujaf-320	341	3	the	the	DET
gujaf-320	341	4	government	government	NOUN
gujaf-320	341	5	should	should	AUX
gujaf-320	341	6	be	be	AUX
gujaf-320	341	7	establishing	establish	VERB
gujaf-320	341	8	financial	financial	ADJ
gujaf-320	341	9	policy	policy	NOUN
gujaf-320	341	10	guidelines	guideline	NOUN
gujaf-320	341	11	that	that	PRON
gujaf-320	341	12	will	will	AUX
gujaf-320	341	13	mitigate	mitigate	VERB
gujaf-320	341	14	”	"	PUNCT
gujaf-320	341	15	financial	financial	ADJ
gujaf-320	341	16	risk	risk	NOUN
gujaf-320	341	17	in	in	ADP
gujaf-320	341	18	the	the	DET
gujaf-320	341	19	various	various	ADJ
gujaf-320	341	20	firms	firm	NOUN
gujaf-320	341	21	in	in	ADP
gujaf-320	341	22	nigeria	nigeria	PROPN
gujaf-320	341	23	.	.	PUNCT
gujaf-320	342	1	references	reference	NOUN
gujaf-320	342	2	adalid	adalid	PROPN
gujaf-320	342	3	,	,	PUNCT
gujaf-320	342	4	r.	r.	PROPN
gujaf-320	342	5	,	,	PUNCT
gujaf-320	342	6	max	max	PROPN
gujaf-320	342	7	,	,	PUNCT
gujaf-320	342	8	l.	l.	PROPN
gujaf-320	342	9	&	&	CCONJ
gujaf-320	342	10	silvia	silvia	PROPN
gujaf-320	342	11	,	,	PUNCT
gujaf-320	342	12	s.	s.	PROPN
gujaf-320	342	13	(	(	PUNCT
gujaf-320	342	14	2024	2024	NUM
gujaf-320	342	15	)	)	PUNCT
gujaf-320	342	16	.	.	PUNCT
gujaf-320	343	1	monetary	monetary	ADJ
gujaf-320	343	2	dynamics	dynamic	NOUN
gujaf-320	343	3	during	during	ADP
gujaf-320	343	4	the	the	DET
gujaf-320	343	5	tightening	tighten	VERB
gujaf-320	343	6	cycle	cycle	NOUN
gujaf-320	343	7	.	.	PUNCT
gujaf-320	344	1	ecb	ecb	PROPN
gujaf-320	344	2	economic	economic	ADJ
gujaf-320	344	3	bulletin	bulletin	NOUN
gujaf-320	344	4	8	8	NUM
gujaf-320	344	5	,	,	PUNCT
gujaf-320	344	6	european	european	PROPN
gujaf-320	344	7	central	central	PROPN
gujaf-320	344	8	bank	bank	PROPN
gujaf-320	344	9	,	,	PUNCT
gujaf-320	344	10	january	january	PROPN
gujaf-320	344	11	.	.	PUNCT
gujaf-320	345	1	adefunke	adefunke	PROPN
gujaf-320	345	2	,	,	PUNCT
gujaf-320	345	3	a.	a.	PROPN
gujaf-320	345	4	b.	b.	PROPN
gujaf-320	345	5	,	,	PUNCT
gujaf-320	345	6	&	&	CCONJ
gujaf-320	345	7	usiomon	usiomon	PROPN
gujaf-320	345	8	,	,	PUNCT
gujaf-320	345	9	a.	a.	NOUN
gujaf-320	345	10	o.	o.	NOUN
gujaf-320	345	11	(	(	PUNCT
gujaf-320	345	12	2022	2022	NUM
gujaf-320	345	13	)	)	PUNCT
gujaf-320	345	14	.	.	PUNCT
gujaf-320	346	1	impact	impact	NOUN
gujaf-320	346	2	of	of	ADP
gujaf-320	346	3	company	company	NOUN
gujaf-320	346	4	income	income	NOUN
gujaf-320	346	5	tax	tax	NOUN
gujaf-320	346	6	on	on	ADP
gujaf-320	346	7	corporate	corporate	ADJ
gujaf-320	346	8	profitability	profitability	NOUN
gujaf-320	346	9	in	in	ADP
gujaf-320	346	10	nigeria	nigeria	PROPN
gujaf-320	346	11	.	.	PUNCT
gujaf-320	347	1	indian	indian	PROPN
gujaf-320	347	2	journal	journal	PROPN
gujaf-320	347	3	of	of	ADP
gujaf-320	347	4	finance	finance	NOUN
gujaf-320	347	5	and	and	CCONJ
gujaf-320	347	6	banking	banking	NOUN
gujaf-320	347	7	,	,	PUNCT
gujaf-320	347	8	9(1	9(1	NUM
gujaf-320	347	9	)	)	PUNCT
gujaf-320	347	10	,	,	PUNCT
gujaf-320	347	11	104	104	NUM
gujaf-320	347	12	-	-	SYM
gujaf-320	347	13	114	114	NUM
gujaf-320	347	14	.	.	PUNCT
gujaf-320	348	1	adejare	adejare	NOUN
gujaf-320	348	2	,	,	PUNCT
gujaf-320	348	3	a.	a.	NOUN
gujaf-320	348	4	t.	t.	PROPN
gujaf-320	348	5	(	(	PUNCT
gujaf-320	348	6	2015	2015	NUM
gujaf-320	348	7	)	)	PUNCT
gujaf-320	348	8	.	.	PUNCT
gujaf-320	349	1	the	the	DET
gujaf-320	349	2	analysis	analysis	NOUN
gujaf-320	349	3	of	of	ADP
gujaf-320	349	4	the	the	DET
gujaf-320	349	5	effect	effect	NOUN
gujaf-320	349	6	of	of	ADP
gujaf-320	349	7	corporate	corporate	ADJ
gujaf-320	349	8	income	income	NOUN
gujaf-320	349	9	tax	tax	NOUN
gujaf-320	349	10	(	(	PUNCT
gujaf-320	349	11	cit	cit	PROPN
gujaf-320	349	12	)	)	PUNCT
gujaf-320	349	13	on	on	ADP
gujaf-320	349	14	revenue	revenue	NOUN
gujaf-320	349	15	profile	profile	NOUN
gujaf-320	349	16	in	in	ADP
gujaf-320	349	17	nigeria	nigeria	PROPN
gujaf-320	349	18	.	.	PUNCT
gujaf-320	350	1	american	american	PROPN
gujaf-320	350	2	journal	journal	PROPN
gujaf-320	350	3	of	of	ADP
gujaf-320	350	4	economics	economic	NOUN
gujaf-320	350	5	,	,	PUNCT
gujaf-320	350	6	finance	finance	NOUN
gujaf-320	350	7	and	and	CCONJ
gujaf-320	350	8	management	management	NOUN
gujaf-320	350	9	,	,	PUNCT
gujaf-320	350	10	1(4	1(4	NUM
gujaf-320	350	11	)	)	PUNCT
gujaf-320	350	12	,	,	PUNCT
gujaf-320	350	13	312	312	NUM
gujaf-320	350	14	-	-	SYM
gujaf-320	350	15	319	319	NUM
gujaf-320	350	16	.	.	PUNCT
gujaf-320	351	1	adewole	adewole	NOUN
gujaf-320	351	2	,	,	PUNCT
gujaf-320	351	3	j.	j.	PROPN
gujaf-320	351	4	a.	a.	PROPN
gujaf-320	351	5	(	(	PUNCT
gujaf-320	351	6	2023	2023	NUM
gujaf-320	351	7	)	)	PUNCT
gujaf-320	351	8	.	.	PUNCT
gujaf-320	352	1	the	the	DET
gujaf-320	352	2	impact	impact	NOUN
gujaf-320	352	3	of	of	ADP
gujaf-320	352	4	company	company	NOUN
gujaf-320	352	5	income	income	NOUN
gujaf-320	352	6	tax	tax	NOUN
gujaf-320	352	7	on	on	ADP
gujaf-320	352	8	the	the	DET
gujaf-320	352	9	dividend	dividend	NOUN
gujaf-320	352	10	policy	policy	NOUN
gujaf-320	352	11	of	of	ADP
gujaf-320	352	12	quoted	quote	VERB
gujaf-320	352	13	deposit	deposit	NOUN
gujaf-320	352	14	money	money	NOUN
gujaf-320	352	15	banks	bank	NOUN
gujaf-320	352	16	in	in	ADP
gujaf-320	352	17	nigerian	nigerian	ADJ
gujaf-320	352	18	stock	stock	NOUN
gujaf-320	352	19	market	market	NOUN
gujaf-320	352	20	.	.	PUNCT
gujaf-320	353	1	nigerian	nigerian	ADJ
gujaf-320	353	2	journal	journal	PROPN
gujaf-320	353	3	of	of	ADP
gujaf-320	353	4	banking	banking	NOUN
gujaf-320	353	5	and	and	CCONJ
gujaf-320	353	6	financial	financial	ADJ
gujaf-320	353	7	issues	issue	NOUN
gujaf-320	353	8	,	,	PUNCT
gujaf-320	353	9	(	(	PUNCT
gujaf-320	353	10	njbfi	njbfi	ADV
gujaf-320	353	11	)	)	PUNCT
gujaf-320	353	12	,	,	PUNCT
gujaf-320	353	13	9(1	9(1	NUM
gujaf-320	353	14	)	)	PUNCT
gujaf-320	353	15	,	,	PUNCT
gujaf-320	353	16	171	171	NUM
gujaf-320	353	17	-	-	SYM
gujaf-320	353	18	184	184	NUM
gujaf-320	353	19	.	.	PUNCT
gujaf-320	354	1	adrian	adrian	PROPN
gujaf-320	354	2	,	,	PUNCT
gujaf-320	354	3	t.	t.	PROPN
gujaf-320	354	4	,	,	PUNCT
gujaf-320	354	5	&	&	CCONJ
gujaf-320	354	6	shin	shin	PROPN
gujaf-320	354	7	,	,	PUNCT
gujaf-320	354	8	h.	h.	PROPN
gujaf-320	354	9	s.	s.	PROPN
gujaf-320	354	10	(	(	PUNCT
gujaf-320	354	11	2009	2009	NUM
gujaf-320	354	12	)	)	PUNCT
gujaf-320	354	13	.	.	PUNCT
gujaf-320	355	1	the	the	DET
gujaf-320	355	2	shadow	shadow	NOUN
gujaf-320	355	3	banking	banking	NOUN
gujaf-320	355	4	system	system	NOUN
gujaf-320	355	5	:	:	PUNCT
gujaf-320	355	6	implications	implication	NOUN
gujaf-320	355	7	for	for	ADP
gujaf-320	355	8	financial	financial	ADJ
gujaf-320	355	9	regulation	regulation	NOUN
gujaf-320	355	10	.	.	PUNCT
gujaf-320	356	1	federal	federal	PROPN
gujaf-320	356	2	reserve	reserve	PROPN
gujaf-320	356	3	bank	bank	PROPN
gujaf-320	356	4	of	of	ADP
gujaf-320	356	5	new	new	PROPN
gujaf-320	356	6	york	york	PROPN
gujaf-320	356	7	staff	staff	NOUN
gujaf-320	356	8	reports	report	VERB
gujaf-320	356	9	,	,	PUNCT
gujaf-320	356	10	(	(	PUNCT
gujaf-320	356	11	382	382	NUM
gujaf-320	356	12	)	)	PUNCT
gujaf-320	356	13	.	.	PUNCT
gujaf-320	357	1	agbetunde	agbetunde	ADJ
gujaf-320	357	2	,	,	PUNCT
gujaf-320	357	3	a.	a.	PROPN
gujaf-320	357	4	l.	l.	PROPN
gujaf-320	357	5	(	(	PUNCT
gujaf-320	357	6	2010	2010	NUM
gujaf-320	357	7	)	)	PUNCT
gujaf-320	357	8	.	.	PUNCT
gujaf-320	358	1	principles	principle	NOUN
gujaf-320	358	2	and	and	CCONJ
gujaf-320	358	3	practice	practice	NOUN
gujaf-320	358	4	of	of	ADP
gujaf-320	358	5	nigerian	nigerian	ADJ
gujaf-320	358	6	personal	personal	ADJ
gujaf-320	358	7	income	income	NOUN
gujaf-320	358	8	tax	tax	NOUN
gujaf-320	358	9	.	.	PUNCT
gujaf-320	359	1	lagos	lago	NOUN
gujaf-320	359	2	:	:	PUNCT
gujaf-320	359	3	feetal	feetal	ADJ
gujaf-320	359	4	consulting	consulting	NOUN
gujaf-320	359	5	.	.	PUNCT
gujaf-320	360	1	akakpo	akakpo	PROPN
gujaf-320	360	2	,	,	PUNCT
gujaf-320	360	3	v.	v.	PROPN
gujaf-320	360	4	k.	k.	PROPN
gujaf-320	360	5	a.	a.	PROPN
gujaf-320	361	1	(	(	PUNCT
gujaf-320	361	2	2009	2009	NUM
gujaf-320	361	3	)	)	PUNCT
gujaf-320	361	4	.	.	PUNCT
gujaf-320	362	1	principles	principle	NOUN
gujaf-320	362	2	,	,	PUNCT
gujaf-320	362	3	concepts	concept	NOUN
gujaf-320	362	4	and	and	CCONJ
gujaf-320	362	5	practice	practice	NOUN
gujaf-320	362	6	of	of	ADP
gujaf-320	362	7	taxation	taxation	NOUN
gujaf-320	362	8	(	(	PUNCT
gujaf-320	362	9	3rd	3rd	NOUN
gujaf-320	362	10	ed	ed	NOUN
gujaf-320	362	11	.	.	PUNCT
gujaf-320	362	12	)	)	PUNCT
gujaf-320	362	13	.	.	PUNCT
gujaf-320	363	1	accra	accra	PROPN
gujaf-320	363	2	:	:	PUNCT
gujaf-320	363	3	blackmask	blackmask	PROPN
gujaf-320	363	4	ltd	ltd	PROPN
gujaf-320	363	5	.	.	PROPN
gujaf-320	363	6	akeem	akeem	PROPN
gujaf-320	363	7	,	,	PUNCT
gujaf-320	363	8	l.	l.	PROPN
gujaf-320	363	9	b.	b.	PROPN
gujaf-320	363	10	,	,	PUNCT
gujaf-320	363	11	taiwo	taiwo	PROPN
gujaf-320	363	12	,	,	PUNCT
gujaf-320	363	13	o.	o.	PROPN
gujaf-320	363	14	o.	o.	PROPN
gujaf-320	363	15	,	,	PUNCT
gujaf-320	363	16	augustine	augustine	PROPN
gujaf-320	363	17	,	,	PUNCT
gujaf-320	363	18	a.	a.	NOUN
gujaf-320	363	19	a.	a.	PROPN
gujaf-320	363	20	,	,	PUNCT
gujaf-320	363	21	edinaeval	edinaeval	NOUN
gujaf-320	363	22	,	,	PUNCT
gujaf-320	363	23	a.	a.	NOUN
gujaf-320	363	24	p.	p.	PROPN
gujaf-320	363	25	,	,	PUNCT
gujaf-320	363	26	&	&	CCONJ
gujaf-320	363	27	olawumi	olawumi	PROPN
gujaf-320	363	28	,	,	PUNCT
gujaf-320	363	29	l.	l.	PROPN
gujaf-320	363	30	b.	b.	PROPN
gujaf-320	363	31	(	(	PUNCT
gujaf-320	363	32	2022	2022	NUM
gujaf-320	363	33	)	)	PUNCT
gujaf-320	363	34	.	.	PUNCT
gujaf-320	364	1	monetary	monetary	ADJ
gujaf-320	364	2	policy	policy	NOUN
gujaf-320	364	3	and	and	CCONJ
gujaf-320	364	4	financial	financial	ADJ
gujaf-320	364	5	performance	performance	NOUN
gujaf-320	364	6	:	:	PUNCT
gujaf-320	364	7	empirical	empirical	ADJ
gujaf-320	364	8	evidence	evidence	NOUN
gujaf-320	364	9	from	from	ADP
gujaf-320	364	10	listed	list	VERB
gujaf-320	364	11	deposit	deposit	NOUN
gujaf-320	364	12	money	money	NOUN
gujaf-320	364	13	banks	bank	NOUN
gujaf-320	364	14	in	in	ADP
gujaf-320	364	15	nigeria	nigeria	PROPN
gujaf-320	364	16	.	.	PUNCT
gujaf-320	365	1	journal	journal	PROPN
gujaf-320	365	2	of	of	ADP
gujaf-320	365	3	positive	positive	ADJ
gujaf-320	365	4	school	school	NOUN
gujaf-320	365	5	psychology	psychology	NOUN
gujaf-320	365	6	,	,	PUNCT
gujaf-320	365	7	6(9	6(9	NUM
gujaf-320	365	8	)	)	PUNCT
gujaf-320	365	9	,	,	PUNCT
gujaf-320	365	10	5135–5145	5135–5145	NUM
gujaf-320	365	11	.	.	PUNCT
gujaf-320	366	1	akerlof	akerlof	PROPN
gujaf-320	366	2	,	,	PUNCT
gujaf-320	366	3	g.	g.	PROPN
gujaf-320	366	4	a.	a.	PROPN
gujaf-320	366	5	,	,	PUNCT
gujaf-320	366	6	&	&	CCONJ
gujaf-320	366	7	shiller	shiller	PROPN
gujaf-320	366	8	,	,	PUNCT
gujaf-320	366	9	r.	r.	PROPN
gujaf-320	366	10	j.	j.	PROPN
gujaf-320	366	11	(	(	PUNCT
gujaf-320	366	12	2008	2008	NUM
gujaf-320	366	13	)	)	PUNCT
gujaf-320	366	14	.	.	PUNCT
gujaf-320	367	1	animal	animal	NOUN
gujaf-320	367	2	spirits	spirit	NOUN
gujaf-320	367	3	:	:	PUNCT
gujaf-320	367	4	how	how	SCONJ
gujaf-320	367	5	human	human	ADJ
gujaf-320	367	6	psychology	psychology	NOUN
gujaf-320	367	7	drives	drive	VERB
gujaf-320	367	8	the	the	DET
gujaf-320	367	9	economy	economy	NOUN
gujaf-320	367	10	and	and	CCONJ
gujaf-320	367	11	why	why	SCONJ
gujaf-320	367	12	it	it	PRON
gujaf-320	367	13	matters	matter	VERB
gujaf-320	367	14	for	for	ADP
gujaf-320	367	15	global	global	ADJ
gujaf-320	367	16	capitalism	capitalism	NOUN
gujaf-320	367	17	.	.	PUNCT
gujaf-320	368	1	princeton	princeton	PROPN
gujaf-320	368	2	,	,	PUNCT
gujaf-320	368	3	nj	nj	PROPN
gujaf-320	368	4	:	:	PUNCT
gujaf-320	368	5	princeton	princeton	PROPN
gujaf-320	368	6	university	university	PROPN
gujaf-320	368	7	press	press	NOUN
gujaf-320	368	8	.	.	PUNCT
gujaf-320	369	1	ali	ali	PROPN
gujaf-320	369	2	-	-	PUNCT
gujaf-320	369	3	nakyea	nakyea	VERB
gujaf-320	369	4	,	,	PUNCT
gujaf-320	369	5	a.	a.	NOUN
gujaf-320	369	6	(	(	PUNCT
gujaf-320	369	7	2008	2008	NUM
gujaf-320	369	8	)	)	PUNCT
gujaf-320	369	9	.	.	PUNCT
gujaf-320	370	1	taxation	taxation	NOUN
gujaf-320	370	2	in	in	ADP
gujaf-320	370	3	ghana	ghana	PROPN
gujaf-320	370	4	:	:	PUNCT
gujaf-320	370	5	principles	principle	NOUN
gujaf-320	370	6	,	,	PUNCT
gujaf-320	370	7	practice	practice	NOUN
gujaf-320	370	8	and	and	CCONJ
gujaf-320	370	9	planning	planning	NOUN
gujaf-320	370	10	(	(	PUNCT
gujaf-320	370	11	2nd	2nd	ADJ
gujaf-320	370	12	ed	ed	NOUN
gujaf-320	370	13	.	.	PUNCT
gujaf-320	370	14	)	)	PUNCT
gujaf-320	370	15	.	.	PUNCT
gujaf-320	371	1	allen	allen	PROPN
gujaf-320	371	2	,	,	PUNCT
gujaf-320	371	3	f.	f.	PROPN
gujaf-320	371	4	,	,	PUNCT
gujaf-320	371	5	&	&	CCONJ
gujaf-320	371	6	gale	gale	PROPN
gujaf-320	371	7	,	,	PUNCT
gujaf-320	371	8	d.	d.	PROPN
gujaf-320	371	9	(	(	PUNCT
gujaf-320	371	10	2000	2000	NUM
gujaf-320	371	11	)	)	PUNCT
gujaf-320	371	12	.	.	PUNCT
gujaf-320	372	1	bubbles	bubble	NOUN
gujaf-320	372	2	and	and	CCONJ
gujaf-320	372	3	crises	crisis	NOUN
gujaf-320	372	4	.	.	PUNCT
gujaf-320	373	1	the	the	DET
gujaf-320	373	2	economic	economic	ADJ
gujaf-320	373	3	journal	journal	NOUN
gujaf-320	373	4	,	,	PUNCT
gujaf-320	373	5	110(january	110(january	NUM
gujaf-320	373	6	)	)	PUNCT
gujaf-320	373	7	,	,	PUNCT
gujaf-320	373	8	236	236	NUM
gujaf-320	373	9	–	–	PUNCT
gujaf-320	373	10	255	255	NUM
gujaf-320	373	11	.	.	PUNCT
gujaf-320	374	1	amihud	amihud	PROPN
gujaf-320	374	2	,	,	PUNCT
gujaf-320	374	3	y.	y.	PROPN
gujaf-320	374	4	,	,	PUNCT
gujaf-320	374	5	&	&	CCONJ
gujaf-320	374	6	mendelson	mendelson	PROPN
gujaf-320	374	7	,	,	PUNCT
gujaf-320	374	8	h.	h.	PROPN
gujaf-320	374	9	(	(	PUNCT
gujaf-320	374	10	1992	1992	NUM
gujaf-320	374	11	)	)	PUNCT
gujaf-320	374	12	.	.	PUNCT
gujaf-320	375	1	transaction	transaction	NOUN
gujaf-320	375	2	taxes	taxis	NOUN
gujaf-320	375	3	and	and	CCONJ
gujaf-320	375	4	stock	stock	NOUN
gujaf-320	375	5	values	value	NOUN
gujaf-320	375	6	.	.	PUNCT
gujaf-320	376	1	in	in	ADP
gujaf-320	376	2	modernizing	modernize	VERB
gujaf-320	376	3	(	(	PUNCT
gujaf-320	376	4	details	detail	NOUN
gujaf-320	376	5	missing	missing	ADJ
gujaf-320	376	6	–	–	PUNCT
gujaf-320	376	7	please	please	INTJ
gujaf-320	376	8	provide	provide	VERB
gujaf-320	376	9	further	further	ADJ
gujaf-320	376	10	context	context	NOUN
gujaf-320	376	11	)	)	PUNCT
gujaf-320	376	12	.	.	PUNCT
gujaf-320	377	1	amihud	amihud	PROPN
gujaf-320	377	2	,	,	PUNCT
gujaf-320	377	3	y.	y.	PROPN
gujaf-320	377	4	,	,	PUNCT
gujaf-320	377	5	mendelson	mendelson	PROPN
gujaf-320	377	6	,	,	PUNCT
gujaf-320	377	7	h.	h.	PROPN
gujaf-320	377	8	,	,	PUNCT
gujaf-320	377	9	&	&	CCONJ
gujaf-320	377	10	pedersen	pedersen	PROPN
gujaf-320	377	11	,	,	PUNCT
gujaf-320	377	12	l.	l.	PROPN
gujaf-320	377	13	h.	h.	PROPN
gujaf-320	377	14	(	(	PUNCT
gujaf-320	377	15	2005	2005	NUM
gujaf-320	377	16	)	)	PUNCT
gujaf-320	377	17	.	.	PUNCT
gujaf-320	378	1	liquidity	liquidity	NOUN
gujaf-320	378	2	and	and	CCONJ
gujaf-320	378	3	asset	asset	NOUN
gujaf-320	378	4	prices	price	NOUN
gujaf-320	378	5	.	.	PUNCT
gujaf-320	379	1	foundations	foundation	NOUN
gujaf-320	379	2	and	and	CCONJ
gujaf-320	379	3	trends	trend	NOUN
gujaf-320	379	4	in	in	ADP
gujaf-320	379	5	finance	finance	NOUN
gujaf-320	379	6	,	,	PUNCT
gujaf-320	379	7	1(4	1(4	NUM
gujaf-320	379	8	)	)	PUNCT
gujaf-320	379	9	,	,	PUNCT
gujaf-320	379	10	1–96	1–96	PROPN
gujaf-320	379	11	.	.	PUNCT
gujaf-320	380	1	arbelaez	arbelaez	PROPN
gujaf-320	380	2	,	,	PUNCT
gujaf-320	380	3	m.	m.	NOUN
gujaf-320	380	4	a.	a.	PROPN
gujaf-320	380	5	,	,	PUNCT
gujaf-320	380	6	burman	burman	NOUN
gujaf-320	380	7	,	,	PUNCT
gujaf-320	380	8	l.	l.	PROPN
gujaf-320	380	9	,	,	PUNCT
gujaf-320	380	10	&	&	CCONJ
gujaf-320	380	11	zuluaga	zuluaga	PROPN
gujaf-320	380	12	,	,	PUNCT
gujaf-320	380	13	s.	s.	PROPN
gujaf-320	380	14	(	(	PUNCT
gujaf-320	380	15	2002	2002	NUM
gujaf-320	380	16	)	)	PUNCT
gujaf-320	380	17	.	.	PUNCT
gujaf-320	381	1	the	the	DET
gujaf-320	381	2	bank	bank	NOUN
gujaf-320	381	3	debit	debit	NOUN
gujaf-320	381	4	tax	tax	NOUN
gujaf-320	381	5	in	in	ADP
gujaf-320	381	6	colombia	colombia	PROPN
gujaf-320	381	7	.	.	PUNCT
gujaf-320	382	1	international	international	ADJ
gujaf-320	382	2	monetary	monetary	ADJ
gujaf-320	382	3	fund	fund	NOUN
gujaf-320	382	4	(	(	PUNCT
gujaf-320	382	5	mimeo	mimeo	NOUN
gujaf-320	382	6	)	)	PUNCT
gujaf-320	382	7	.	.	PUNCT
gujaf-320	383	1	ari	ari	PROPN
gujaf-320	383	2	,	,	PUNCT
gujaf-320	383	3	a.	a.	PROPN
gujaf-320	383	4	,	,	PUNCT
gujaf-320	383	5	sophia	sophia	PROPN
gujaf-320	383	6	,	,	PUNCT
gujaf-320	383	7	c.	c.	PROPN
gujaf-320	383	8	,	,	PUNCT
gujaf-320	383	9	&	&	CCONJ
gujaf-320	383	10	lev	lev	PROPN
gujaf-320	383	11	,	,	PUNCT
gujaf-320	383	12	r.	r.	PROPN
gujaf-320	383	13	(	(	PUNCT
gujaf-320	383	14	2021	2021	NUM
gujaf-320	383	15	)	)	PUNCT
gujaf-320	383	16	.	.	PUNCT
gujaf-320	384	1	the	the	DET
gujaf-320	384	2	dynamics	dynamic	NOUN
gujaf-320	384	3	of	of	ADP
gujaf-320	384	4	non	non	ADJ
gujaf-320	384	5	-	-	ADJ
gujaf-320	384	6	performing	performing	ADJ
gujaf-320	384	7	loans	loan	NOUN
gujaf-320	384	8	during	during	ADP
gujaf-320	384	9	banking	banking	NOUN
gujaf-320	384	10	gusau	gusau	ADJ
gujaf-320	384	11	journal	journal	PROPN
gujaf-320	384	12	of	of	ADP
gujaf-320	384	13	accounting	accounting	NOUN
gujaf-320	384	14	and	and	CCONJ
gujaf-320	384	15	finance	finance	NOUN
gujaf-320	384	16	,	,	PUNCT
gujaf-320	384	17	vol	vol	NOUN
gujaf-320	384	18	.	.	PROPN
gujaf-320	384	19	5	5	NUM
gujaf-320	384	20	,	,	PUNCT
gujaf-320	384	21	issue	issue	NOUN
gujaf-320	384	22	2	2	NUM
gujaf-320	384	23	,	,	PUNCT
gujaf-320	384	24	october	october	PROPN
gujaf-320	384	25	,	,	PUNCT
gujaf-320	384	26	2024	2024	NUM
gujaf-320	384	27	354	354	NUM
gujaf-320	384	28	crises	crisis	NOUN
gujaf-320	384	29	:	:	PUNCT
gujaf-320	384	30	a	a	DET
gujaf-320	384	31	new	new	ADJ
gujaf-320	384	32	database	database	NOUN
gujaf-320	384	33	with	with	ADP
gujaf-320	384	34	post	post	ADJ
gujaf-320	384	35	-	-	ADJ
gujaf-320	384	36	covid-19	covid-19	ADJ
gujaf-320	384	37	implications	implication	NOUN
gujaf-320	384	38	.	.	PUNCT
gujaf-320	385	1	journal	journal	NOUN
gujaf-320	385	2	of	of	ADP
gujaf-320	385	3	banking	banking	NOUN
gujaf-320	385	4	&	&	CCONJ
gujaf-320	385	5	finance	finance	PROPN
gujaf-320	385	6	,	,	PUNCT
gujaf-320	385	7	133	133	NUM
gujaf-320	385	8	,	,	PUNCT
gujaf-320	385	9	article	article	NOUN
gujaf-320	385	10	106140	106140	NUM
gujaf-320	385	11	.	.	PUNCT
gujaf-320	386	1	https://doi.org/10.1016/j.jbankfin.2021.106140	https://doi.org/10.1016/j.jbankfin.2021.106140	ADJ
gujaf-320	386	2	.	.	PUNCT
gujaf-320	386	3	arivoshi	arivoshi	PROPN
gujaf-320	386	4	,	,	PUNCT
gujaf-320	386	5	a.	a.	PROPN
gujaf-320	386	6	,	,	PUNCT
gujaf-320	386	7	&	&	CCONJ
gujaf-320	386	8	others	other	NOUN
gujaf-320	386	9	.	.	PUNCT
gujaf-320	387	1	(	(	PUNCT
gujaf-320	387	2	n.d	n.d	PROPN
gujaf-320	387	3	.	.	PROPN
gujaf-320	387	4	)	)	PUNCT
gujaf-320	387	5	.	.	PUNCT
gujaf-320	388	1	capital	capital	NOUN
gujaf-320	388	2	controls	control	NOUN
gujaf-320	388	3	:	:	PUNCT
gujaf-320	388	4	country	country	NOUN
gujaf-320	388	5	experiences	experience	NOUN
gujaf-320	388	6	with	with	ADP
gujaf-320	388	7	their	their	PRON
gujaf-320	388	8	use	use	NOUN
gujaf-320	388	9	and	and	CCONJ
gujaf-320	388	10	liberalization	liberalization	NOUN
gujaf-320	388	11	.	.	PUNCT
gujaf-320	389	1	imf	imf	PROPN
gujaf-320	389	2	occasional	occasional	ADJ
gujaf-320	389	3	paper	paper	NOUN
gujaf-320	389	4	(	(	PUNCT
gujaf-320	389	5	no	no	INTJ
gujaf-320	389	6	.	.	NOUN
gujaf-320	389	7	190	190	NUM
gujaf-320	389	8	)	)	PUNCT
gujaf-320	389	9	.	.	PUNCT
gujaf-320	390	1	washington	washington	PROPN
gujaf-320	390	2	,	,	PUNCT
gujaf-320	390	3	dc	dc	PROPN
gujaf-320	390	4	:	:	PUNCT
gujaf-320	390	5	international	international	ADJ
gujaf-320	390	6	monetary	monetary	ADJ
gujaf-320	390	7	fund	fund	NOUN
gujaf-320	390	8	.	.	PUNCT
gujaf-320	391	1	balta	balta	PROPN
gujaf-320	391	2	,	,	PUNCT
gujaf-320	391	3	g.	g.	PROPN
gujaf-320	391	4	b.	b.	PROPN
gujaf-320	391	5	,	,	PUNCT
gujaf-320	391	6	li	li	PROPN
gujaf-320	391	7	,	,	PUNCT
gujaf-320	391	8	d.	d.	PROPN
gujaf-320	391	9	,	,	PUNCT
gujaf-320	391	10	&	&	CCONJ
gujaf-320	391	11	li	li	PROPN
gujaf-320	391	12	,	,	PUNCT
gujaf-320	391	13	q.	q.	PROPN
gujaf-320	391	14	(	(	PUNCT
gujaf-320	391	15	2006	2006	NUM
gujaf-320	391	16	)	)	PUNCT
gujaf-320	391	17	.	.	PUNCT
gujaf-320	392	1	transaction	transaction	NOUN
gujaf-320	392	2	tax	tax	NOUN
gujaf-320	392	3	and	and	CCONJ
gujaf-320	392	4	stock	stock	NOUN
gujaf-320	392	5	market	market	NOUN
gujaf-320	392	6	behavior	behavior	NOUN
gujaf-320	392	7	:	:	PUNCT
gujaf-320	392	8	evidence	evidence	NOUN
gujaf-320	392	9	from	from	ADP
gujaf-320	392	10	an	an	DET
gujaf-320	392	11	emerging	emerge	VERB
gujaf-320	392	12	market	market	NOUN
gujaf-320	392	13	.	.	PUNCT
gujaf-320	393	1	empirical	empirical	ADJ
gujaf-320	393	2	economics	economic	NOUN
gujaf-320	393	3	,	,	PUNCT
gujaf-320	393	4	31	31	NUM
gujaf-320	393	5	,	,	PUNCT
gujaf-320	393	6	393–408	393–408	NUM
gujaf-320	393	7	.	.	PUNCT
gujaf-320	394	1	barber	barber	PROPN
gujaf-320	394	2	,	,	PUNCT
gujaf-320	394	3	b.	b.	PROPN
gujaf-320	394	4	,	,	PUNCT
gujaf-320	394	5	&	&	CCONJ
gujaf-320	394	6	odean	odean	ADJ
gujaf-320	394	7	,	,	PUNCT
gujaf-320	394	8	t.	t.	PROPN
gujaf-320	394	9	(	(	PUNCT
gujaf-320	394	10	2000	2000	NUM
gujaf-320	394	11	)	)	PUNCT
gujaf-320	394	12	.	.	PUNCT
gujaf-320	395	1	trading	trading	NOUN
gujaf-320	395	2	is	be	AUX
gujaf-320	395	3	hazardous	hazardous	ADJ
gujaf-320	395	4	to	to	ADP
gujaf-320	395	5	your	your	PRON
gujaf-320	395	6	wealth	wealth	NOUN
gujaf-320	395	7	:	:	PUNCT
gujaf-320	395	8	the	the	DET
gujaf-320	395	9	common	common	ADJ
gujaf-320	395	10	stock	stock	NOUN
gujaf-320	395	11	investment	investment	NOUN
gujaf-320	395	12	performance	performance	NOUN
gujaf-320	395	13	of	of	ADP
gujaf-320	395	14	individual	individual	ADJ
gujaf-320	395	15	investors	investor	NOUN
gujaf-320	395	16	.	.	PUNCT
gujaf-320	396	1	journal	journal	PROPN
gujaf-320	396	2	of	of	ADP
gujaf-320	396	3	finance	finance	NOUN
gujaf-320	396	4	,	,	PUNCT
gujaf-320	396	5	55(2	55(2	NUM
gujaf-320	396	6	)	)	PUNCT
gujaf-320	396	7	,	,	PUNCT
gujaf-320	396	8	773–806	773–806	NUM
gujaf-320	396	9	.	.	PUNCT
gujaf-320	397	1	barlevy	barlevy	NOUN
gujaf-320	397	2	,	,	PUNCT
gujaf-320	397	3	g.	g.	PROPN
gujaf-320	397	4	(	(	PUNCT
gujaf-320	397	5	2008	2008	NUM
gujaf-320	397	6	)	)	PUNCT
gujaf-320	397	7	.	.	PUNCT
gujaf-320	398	1	a	a	DET
gujaf-320	398	2	leverage	leverage	NOUN
gujaf-320	398	3	-	-	PUNCT
gujaf-320	398	4	based	base	VERB
gujaf-320	398	5	model	model	NOUN
gujaf-320	398	6	of	of	ADP
gujaf-320	398	7	speculative	speculative	ADJ
gujaf-320	398	8	bubbles	bubble	NOUN
gujaf-320	398	9	.	.	PUNCT
gujaf-320	399	1	federal	federal	PROPN
gujaf-320	399	2	reserve	reserve	PROPN
gujaf-320	399	3	bank	bank	PROPN
gujaf-320	399	4	of	of	ADP
gujaf-320	399	5	chicago	chicago	PROPN
gujaf-320	399	6	,	,	PUNCT
gujaf-320	399	7	wp	wp	PROPN
gujaf-320	399	8	2008–01	2008–01	NOUN
gujaf-320	399	9	.	.	PUNCT
gujaf-320	400	1	belhocine	belhocine	NOUN
gujaf-320	400	2	,	,	PUNCT
gujaf-320	400	3	n.	n.	NOUN
gujaf-320	400	4	,	,	PUNCT
gujaf-320	400	5	ashok	ashok	NOUN
gujaf-320	400	6	,	,	PUNCT
gujaf-320	400	7	v.	v.	PROPN
gujaf-320	400	8	b.	b.	PROPN
gujaf-320	400	9	,	,	PUNCT
gujaf-320	400	10	&	&	CCONJ
gujaf-320	400	11	jan	jan	PROPN
gujaf-320	400	12	,	,	PUNCT
gujaf-320	400	13	f.	f.	PROPN
gujaf-320	400	14	(	(	PUNCT
gujaf-320	400	15	2023	2023	NUM
gujaf-320	400	16	)	)	PUNCT
gujaf-320	400	17	.	.	PUNCT
gujaf-320	401	1	raising	raise	VERB
gujaf-320	401	2	rates	rate	NOUN
gujaf-320	401	3	with	with	ADP
gujaf-320	401	4	a	a	DET
gujaf-320	401	5	large	large	ADJ
gujaf-320	401	6	balance	balance	NOUN
gujaf-320	401	7	sheet	sheet	NOUN
gujaf-320	401	8	:	:	PUNCT
gujaf-320	401	9	the	the	DET
gujaf-320	401	10	eurosystem	eurosystem	NOUN
gujaf-320	401	11	’s	’s	PART
gujaf-320	401	12	net	net	ADJ
gujaf-320	401	13	income	income	NOUN
gujaf-320	401	14	and	and	CCONJ
gujaf-320	401	15	its	its	PRON
gujaf-320	401	16	fiscal	fiscal	ADJ
gujaf-320	401	17	implications	implication	NOUN
gujaf-320	401	18	.	.	PUNCT
gujaf-320	402	1	imf	imf	PROPN
gujaf-320	402	2	working	working	PROPN
gujaf-320	402	3	paper	paper	NOUN
gujaf-320	402	4	2023/145	2023/145	PROPN
gujaf-320	402	5	,	,	PUNCT
gujaf-320	402	6	july	july	PROPN
gujaf-320	402	7	.	.	PUNCT
gujaf-320	403	1	bellucci	bellucci	PROPN
gujaf-320	403	2	,	,	PUNCT
gujaf-320	403	3	a.	a.	PROPN
gujaf-320	403	4	,	,	PUNCT
gujaf-320	403	5	serena	serena	PROPN
gujaf-320	403	6	,	,	PUNCT
gujaf-320	403	7	f.	f.	PROPN
gujaf-320	403	8	,	,	PUNCT
gujaf-320	403	9	wouter	wouter	PROPN
gujaf-320	403	10	,	,	PUNCT
gujaf-320	403	11	h.	h.	PROPN
gujaf-320	403	12	,	,	PUNCT
gujaf-320	403	13	virmantas	virmantas	PROPN
gujaf-320	403	14	,	,	PUNCT
gujaf-320	403	15	k.	k.	PROPN
gujaf-320	403	16	,	,	PUNCT
gujaf-320	403	17	&	&	CCONJ
gujaf-320	403	18	andrea	andrea	PROPN
gujaf-320	403	19	,	,	PUNCT
gujaf-320	403	20	p.	p.	NOUN
gujaf-320	403	21	(	(	PUNCT
gujaf-320	403	22	2023	2023	NUM
gujaf-320	403	23	)	)	PUNCT
gujaf-320	403	24	.	.	PUNCT
gujaf-320	404	1	liability	liability	NOUN
gujaf-320	404	2	taxes	taxis	NOUN
gujaf-320	404	3	,	,	PUNCT
gujaf-320	404	4	risk	risk	NOUN
gujaf-320	404	5	,	,	PUNCT
gujaf-320	404	6	and	and	CCONJ
gujaf-320	404	7	the	the	DET
gujaf-320	404	8	cost	cost	NOUN
gujaf-320	404	9	of	of	ADP
gujaf-320	404	10	banking	banking	NOUN
gujaf-320	404	11	crises	crisis	NOUN
gujaf-320	404	12	.	.	PUNCT
gujaf-320	405	1	journal	journal	NOUN
gujaf-320	405	2	of	of	ADP
gujaf-320	405	3	corporate	corporate	ADJ
gujaf-320	405	4	finance	finance	NOUN
gujaf-320	405	5	,	,	PUNCT
gujaf-320	405	6	79	79	NUM
gujaf-320	405	7	,	,	PUNCT
gujaf-320	405	8	article	article	NOUN
gujaf-320	405	9	102387	102387	NUM
gujaf-320	405	10	,	,	PUNCT
gujaf-320	405	11	april	april	PROPN
gujaf-320	405	12	.	.	PUNCT
gujaf-320	406	1	beyer	beyer	PROPN
gujaf-320	406	2	,	,	PUNCT
gujaf-320	406	3	r.	r.	PROPN
gujaf-320	406	4	,	,	PUNCT
gujaf-320	406	5	ruo	ruo	PROPN
gujaf-320	406	6	,	,	PUNCT
gujaf-320	406	7	c.	c.	PROPN
gujaf-320	406	8	,	,	PUNCT
gujaf-320	406	9	florian	florian	PROPN
gujaf-320	406	10	,	,	PUNCT
gujaf-320	406	11	m.	m.	NOUN
gujaf-320	406	12	,	,	PUNCT
gujaf-320	406	13	claire	claire	PROPN
gujaf-320	406	14	,	,	PUNCT
gujaf-320	406	15	l.	l.	PROPN
gujaf-320	406	16	,	,	PUNCT
gujaf-320	406	17	ezgi	ezgi	ADJ
gujaf-320	406	18	,	,	PUNCT
gujaf-320	406	19	o.	o.	PROPN
gujaf-320	406	20	,	,	PUNCT
gujaf-320	406	21	&	&	CCONJ
gujaf-320	406	22	lev	lev	PROPN
gujaf-320	406	23	,	,	PUNCT
gujaf-320	406	24	r.	r.	PROPN
gujaf-320	406	25	(	(	PUNCT
gujaf-320	406	26	2024	2024	NUM
gujaf-320	406	27	)	)	PUNCT
gujaf-320	406	28	.	.	PUNCT
gujaf-320	407	1	monetary	monetary	ADJ
gujaf-320	407	2	policy	policy	NOUN
gujaf-320	407	3	passthrough	passthrough	NOUN
gujaf-320	407	4	to	to	ADP
gujaf-320	407	5	interest	interest	NOUN
gujaf-320	407	6	rates	rate	NOUN
gujaf-320	407	7	:	:	PUNCT
gujaf-320	407	8	stylized	stylize	VERB
gujaf-320	407	9	facts	fact	NOUN
gujaf-320	407	10	from	from	ADP
gujaf-320	407	11	30	30	NUM
gujaf-320	407	12	european	european	ADJ
gujaf-320	407	13	countries	country	NOUN
gujaf-320	407	14	.	.	PUNCT
gujaf-320	408	1	imf	imf	PROPN
gujaf-320	408	2	working	working	PROPN
gujaf-320	408	3	paper	paper	PROPN
gujaf-320	408	4	2024/009	2024/009	NUM
gujaf-320	408	5	,	,	PUNCT
gujaf-320	408	6	january	january	PROPN
gujaf-320	408	7	.	.	PUNCT
gujaf-320	409	1	block	block	PROPN
gujaf-320	409	2	,	,	PUNCT
gujaf-320	409	3	s.	s.	PROPN
gujaf-320	409	4	(	(	PUNCT
gujaf-320	409	5	2007	2007	NUM
gujaf-320	409	6	)	)	PUNCT
gujaf-320	409	7	.	.	PUNCT
gujaf-320	410	1	the	the	DET
gujaf-320	410	2	liquidity	liquidity	NOUN
gujaf-320	410	3	discount	discount	NOUN
gujaf-320	410	4	in	in	ADP
gujaf-320	410	5	valuing	value	VERB
gujaf-320	410	6	privately	privately	ADV
gujaf-320	410	7	owned	own	VERB
gujaf-320	410	8	companies	company	NOUN
gujaf-320	410	9	.	.	PUNCT
gujaf-320	411	1	journal	journal	PROPN
gujaf-320	411	2	of	of	ADP
gujaf-320	411	3	applied	apply	VERB
gujaf-320	411	4	finance	finance	NOUN
gujaf-320	411	5	,	,	PUNCT
gujaf-320	411	6	17(2	17(2	NUM
gujaf-320	411	7	)	)	PUNCT
gujaf-320	411	8	,	,	PUNCT
gujaf-320	411	9	33–40	33–40	X
gujaf-320	411	10	.	.	PUNCT
gujaf-320	412	1	bond	bond	NOUN
gujaf-320	412	2	,	,	PUNCT
gujaf-320	412	3	s.	s.	PROPN
gujaf-320	412	4	,	,	PUNCT
gujaf-320	412	5	hawkins	hawkins	PROPN
gujaf-320	412	6	,	,	PUNCT
gujaf-320	412	7	m.	m.	NOUN
gujaf-320	412	8	,	,	PUNCT
gujaf-320	412	9	&	&	CCONJ
gujaf-320	412	10	klemm	klemm	PROPN
gujaf-320	412	11	,	,	PUNCT
gujaf-320	412	12	a.	a.	NOUN
gujaf-320	412	13	(	(	PUNCT
gujaf-320	412	14	2004	2004	NUM
gujaf-320	412	15	)	)	PUNCT
gujaf-320	412	16	.	.	PUNCT
gujaf-320	413	1	stamp	stamp	NOUN
gujaf-320	413	2	duty	duty	NOUN
gujaf-320	413	3	on	on	ADP
gujaf-320	413	4	shares	share	NOUN
gujaf-320	413	5	and	and	CCONJ
gujaf-320	413	6	its	its	PRON
gujaf-320	413	7	effect	effect	NOUN
gujaf-320	413	8	on	on	ADP
gujaf-320	413	9	share	share	NOUN
gujaf-320	413	10	prices	price	NOUN
gujaf-320	413	11	.	.	PUNCT
gujaf-320	414	1	institute	institute	NOUN
gujaf-320	414	2	for	for	ADP
gujaf-320	414	3	fiscal	fiscal	ADJ
gujaf-320	414	4	studies	study	NOUN
gujaf-320	414	5	,	,	PUNCT
gujaf-320	414	6	working	work	VERB
gujaf-320	414	7	paper	paper	NOUN
gujaf-320	414	8	wp04/11	wp04/11	PROPN
gujaf-320	414	9	.	.	PUNCT
gujaf-320	415	1	borsuk	borsuk	PROPN
gujaf-320	415	2	,	,	PUNCT
gujaf-320	415	3	m.	m.	NOUN
gujaf-320	415	4	,	,	PUNCT
gujaf-320	415	5	oskar	oskar	PROPN
gujaf-320	415	6	,	,	PUNCT
gujaf-320	415	7	k.	k.	PROPN
gujaf-320	415	8	,	,	PUNCT
gujaf-320	415	9	&	&	CCONJ
gujaf-320	415	10	jianping	jianping	NOUN
gujaf-320	415	11	,	,	PUNCT
gujaf-320	415	12	q.	q.	PROPN
gujaf-320	415	13	(	(	PUNCT
gujaf-320	415	14	2023	2023	NUM
gujaf-320	415	15	)	)	PUNCT
gujaf-320	415	16	.	.	PUNCT
gujaf-320	416	1	the	the	DET
gujaf-320	416	2	dark	dark	ADJ
gujaf-320	416	3	side	side	NOUN
gujaf-320	416	4	of	of	ADP
gujaf-320	416	5	bank	bank	NOUN
gujaf-320	416	6	taxes	taxis	NOUN
gujaf-320	416	7	.	.	PUNCT
gujaf-320	417	1	journal	journal	NOUN
gujaf-320	417	2	of	of	ADP
gujaf-320	417	3	banking	banking	NOUN
gujaf-320	417	4	and	and	CCONJ
gujaf-320	417	5	finance	finance	NOUN
gujaf-320	417	6	,	,	PUNCT
gujaf-320	417	7	157	157	NUM
gujaf-320	417	8	,	,	PUNCT
gujaf-320	417	9	article	article	NOUN
gujaf-320	417	10	107041	107041	NUM
gujaf-320	417	11	,	,	PUNCT
gujaf-320	417	12	december	december	PROPN
gujaf-320	417	13	.	.	PUNCT
gujaf-320	418	1	boscá	boscá	PROPN
gujaf-320	418	2	,	,	PUNCT
gujaf-320	418	3	j.	j.	PROPN
gujaf-320	418	4	e.	e.	PROPN
gujaf-320	418	5	,	,	PUNCT
gujaf-320	418	6	domenech	domenech	PROPN
gujaf-320	418	7	,	,	PUNCT
gujaf-320	418	8	r.	r.	PROPN
gujaf-320	418	9	,	,	PUNCT
gujaf-320	418	10	&	&	CCONJ
gujaf-320	418	11	rubio	rubio	NOUN
gujaf-320	418	12	-	-	PUNCT
gujaf-320	418	13	ramírez	ramírez	NOUN
gujaf-320	418	14	,	,	PUNCT
gujaf-320	418	15	j.	j.	PROPN
gujaf-320	418	16	(	(	PUNCT
gujaf-320	418	17	2019	2019	NUM
gujaf-320	418	18	)	)	PUNCT
gujaf-320	418	19	.	.	PUNCT
gujaf-320	419	1	macroeconomic	macroeconomic	ADJ
gujaf-320	419	2	effects	effect	NOUN
gujaf-320	419	3	of	of	ADP
gujaf-320	419	4	taxes	taxis	NOUN
gujaf-320	419	5	on	on	ADP
gujaf-320	419	6	banking	banking	NOUN
gujaf-320	419	7	(	(	PUNCT
gujaf-320	419	8	vol	vol	NOUN
gujaf-320	419	9	.	.	PROPN
gujaf-320	419	10	19	19	NUM
gujaf-320	419	11	,	,	PUNCT
gujaf-320	419	12	no	no	INTJ
gujaf-320	419	13	.	.	NOUN
gujaf-320	419	14	05	05	NUM
gujaf-320	419	15	)	)	PUNCT
gujaf-320	419	16	.	.	PUNCT
gujaf-320	420	1	fedea	fedea	PROPN
gujaf-320	420	2	.	.	PUNCT
gujaf-320	421	1	boston	boston	PROPN
gujaf-320	421	2	irwin	irwin	PROPN
gujaf-320	421	3	,	,	PUNCT
gujaf-320	421	4	de	de	X
gujaf-320	421	5	mooij	mooij	PROPN
gujaf-320	421	6	,	,	PUNCT
gujaf-320	421	7	r.	r.	PROPN
gujaf-320	421	8	a.	a.	PROPN
gujaf-320	421	9	,	,	PUNCT
gujaf-320	421	10	&	&	CCONJ
gujaf-320	421	11	ederveen	ederveen	PROPN
gujaf-320	421	12	,	,	PUNCT
gujaf-320	421	13	s.	s.	PROPN
gujaf-320	421	14	(	(	PUNCT
gujaf-320	421	15	2001	2001	NUM
gujaf-320	421	16	)	)	PUNCT
gujaf-320	421	17	.	.	PUNCT
gujaf-320	422	1	taxation	taxation	NOUN
gujaf-320	422	2	and	and	CCONJ
gujaf-320	422	3	foreign	foreign	ADJ
gujaf-320	422	4	direct	direct	ADJ
gujaf-320	422	5	investment	investment	NOUN
gujaf-320	422	6	.	.	PUNCT
gujaf-320	423	1	journal	journal	NOUN
gujaf-320	423	2	of	of	ADP
gujaf-320	423	3	investment	investment	NOUN
gujaf-320	423	4	,	,	PUNCT
gujaf-320	423	5	2(3	2(3	NUM
gujaf-320	423	6	)	)	PUNCT
gujaf-320	423	7	,	,	PUNCT
gujaf-320	423	8	23–47	23–47	NUM
gujaf-320	423	9	.	.	PUNCT
gujaf-320	424	1	brealey	brealey	PROPN
gujaf-320	424	2	,	,	PUNCT
gujaf-320	424	3	r.	r.	PROPN
gujaf-320	424	4	a.	a.	PROPN
gujaf-320	424	5	,	,	PUNCT
gujaf-320	424	6	&	&	CCONJ
gujaf-320	424	7	myers	myers	PROPN
gujaf-320	424	8	,	,	PUNCT
gujaf-320	424	9	s.	s.	PROPN
gujaf-320	424	10	c.	c.	PROPN
gujaf-320	424	11	(	(	PUNCT
gujaf-320	424	12	2000	2000	NUM
gujaf-320	424	13	)	)	PUNCT
gujaf-320	424	14	.	.	PUNCT
gujaf-320	425	1	principles	principle	NOUN
gujaf-320	425	2	of	of	ADP
gujaf-320	425	3	corporate	corporate	ADJ
gujaf-320	425	4	finance	finance	NOUN
gujaf-320	425	5	(	(	PUNCT
gujaf-320	425	6	6th	6th	ADJ
gujaf-320	425	7	ed	ed	NOUN
gujaf-320	425	8	.	.	PUNCT
gujaf-320	425	9	)	)	PUNCT
gujaf-320	425	10	.	.	PUNCT
gujaf-320	426	1	mcgraw	mcgraw	PROPN
gujaf-320	426	2	-	-	PUNCT
gujaf-320	426	3	hill	hill	PROPN
gujaf-320	426	4	irwin	irwin	PROPN
gujaf-320	426	5	.	.	PUNCT
gujaf-320	427	1	campbell	campbell	PROPN
gujaf-320	427	2	,	,	PUNCT
gujaf-320	427	3	j.	j.	PROPN
gujaf-320	427	4	,	,	PUNCT
gujaf-320	427	5	&	&	CCONJ
gujaf-320	427	6	froot	froot	PROPN
gujaf-320	427	7	,	,	PUNCT
gujaf-320	427	8	k.	k.	PROPN
gujaf-320	427	9	(	(	PUNCT
gujaf-320	427	10	1993	1993	NUM
gujaf-320	427	11	)	)	PUNCT
gujaf-320	427	12	.	.	PUNCT
gujaf-320	428	1	international	international	ADJ
gujaf-320	428	2	experience	experience	NOUN
gujaf-320	428	3	with	with	ADP
gujaf-320	428	4	securities	security	NOUN
gujaf-320	428	5	transaction	transaction	NOUN
gujaf-320	428	6	taxes	taxis	NOUN
gujaf-320	428	7	.	.	PUNCT
gujaf-320	429	1	nber	nber	PROPN
gujaf-320	429	2	working	working	PROPN
gujaf-320	429	3	paper	paper	PROPN
gujaf-320	429	4	4587	4587	NUM
gujaf-320	429	5	.	.	PUNCT
gujaf-320	430	1	capelle	capelle	NOUN
gujaf-320	430	2	-	-	PUNCT
gujaf-320	430	3	blancard	blancard	NOUN
gujaf-320	430	4	,	,	PUNCT
gujaf-320	430	5	g.	g.	PROPN
gujaf-320	430	6	,	,	PUNCT
gujaf-320	430	7	&	&	CCONJ
gujaf-320	430	8	olena	olena	PROPN
gujaf-320	430	9	,	,	PUNCT
gujaf-320	430	10	h.	h.	PROPN
gujaf-320	430	11	(	(	PUNCT
gujaf-320	430	12	2017	2017	NUM
gujaf-320	430	13	)	)	PUNCT
gujaf-320	430	14	.	.	PUNCT
gujaf-320	431	1	incidence	incidence	NOUN
gujaf-320	431	2	of	of	ADP
gujaf-320	431	3	bank	bank	NOUN
gujaf-320	431	4	levy	levy	NOUN
gujaf-320	431	5	and	and	CCONJ
gujaf-320	431	6	bank	bank	NOUN
gujaf-320	431	7	market	market	NOUN
gujaf-320	431	8	power	power	NOUN
gujaf-320	431	9	.	.	PUNCT
gujaf-320	432	1	review	review	NOUN
gujaf-320	432	2	of	of	ADP
gujaf-320	432	3	finance	finance	NOUN
gujaf-320	432	4	,	,	PUNCT
gujaf-320	432	5	21(3	21(3	NUM
gujaf-320	432	6	)	)	PUNCT
gujaf-320	432	7	,	,	PUNCT
gujaf-320	432	8	1023–1046	1023–1046	NUM
gujaf-320	432	9	.	.	PUNCT
gujaf-320	433	1	célérier	célérier	PROPN
gujaf-320	433	2	,	,	PUNCT
gujaf-320	433	3	c.	c.	PROPN
gujaf-320	433	4	,	,	PUNCT
gujaf-320	433	5	thomas	thomas	PROPN
gujaf-320	433	6	,	,	PUNCT
gujaf-320	433	7	k.	k.	PROPN
gujaf-320	433	8	k.	k.	PROPN
gujaf-320	433	9	,	,	PUNCT
gujaf-320	433	10	&	&	CCONJ
gujaf-320	433	11	steven	steven	PROPN
gujaf-320	433	12	,	,	PUNCT
gujaf-320	433	13	o.	o.	PROPN
gujaf-320	433	14	(	(	PUNCT
gujaf-320	433	15	2017	2017	NUM
gujaf-320	433	16	)	)	PUNCT
gujaf-320	433	17	.	.	PUNCT
gujaf-320	434	1	changes	change	NOUN
gujaf-320	434	2	in	in	ADP
gujaf-320	434	3	the	the	DET
gujaf-320	434	4	cost	cost	NOUN
gujaf-320	434	5	of	of	ADP
gujaf-320	434	6	bank	bank	NOUN
gujaf-320	434	7	equity	equity	NOUN
gujaf-320	434	8	and	and	CCONJ
gujaf-320	434	9	the	the	DET
gujaf-320	434	10	supply	supply	NOUN
gujaf-320	434	11	of	of	ADP
gujaf-320	434	12	bank	bank	NOUN
gujaf-320	434	13	credit	credit	NOUN
gujaf-320	434	14	.	.	PUNCT
gujaf-320	435	1	cepr	cepr	ADJ
gujaf-320	435	2	discussion	discussion	NOUN
gujaf-320	435	3	paper	paper	NOUN
gujaf-320	435	4	no	no	INTJ
gujaf-320	435	5	.	.	PUNCT
gujaf-320	436	1	dp12172	dp12172	NOUN
gujaf-320	436	2	.	.	PUNCT
gujaf-320	437	1	célérier	célérier	PROPN
gujaf-320	437	2	,	,	PUNCT
gujaf-320	437	3	c.	c.	PROPN
gujaf-320	437	4	,	,	PUNCT
gujaf-320	437	5	thomas	thomas	PROPN
gujaf-320	437	6	,	,	PUNCT
gujaf-320	437	7	k.	k.	PROPN
gujaf-320	437	8	k.	k.	PROPN
gujaf-320	437	9	,	,	PUNCT
gujaf-320	437	10	&	&	CCONJ
gujaf-320	437	11	steven	steven	PROPN
gujaf-320	437	12	,	,	PUNCT
gujaf-320	437	13	o.	o.	PROPN
gujaf-320	437	14	(	(	PUNCT
gujaf-320	437	15	2020	2020	NUM
gujaf-320	437	16	)	)	PUNCT
gujaf-320	437	17	.	.	PUNCT
gujaf-320	438	1	taxing	tax	VERB
gujaf-320	438	2	bank	bank	NOUN
gujaf-320	438	3	leverage	leverage	NOUN
gujaf-320	438	4	:	:	PUNCT
gujaf-320	438	5	the	the	DET
gujaf-320	438	6	effects	effect	NOUN
gujaf-320	438	7	on	on	ADP
gujaf-320	438	8	bank	bank	NOUN
gujaf-320	438	9	portfolio	portfolio	NOUN
gujaf-320	438	10	allocation	allocation	NOUN
gujaf-320	438	11	.	.	PUNCT
gujaf-320	439	1	social	social	ADJ
gujaf-320	439	2	science	science	PROPN
gujaf-320	439	3	research	research	NOUN
gujaf-320	439	4	network	network	NOUN
gujaf-320	439	5	.	.	PUNCT
gujaf-320	440	1	chou	chou	PROPN
gujaf-320	440	2	,	,	PUNCT
gujaf-320	440	3	r.	r.	PROPN
gujaf-320	440	4	,	,	PUNCT
gujaf-320	440	5	&	&	CCONJ
gujaf-320	440	6	wang	wang	PROPN
gujaf-320	440	7	,	,	PUNCT
gujaf-320	440	8	g.	g.	PROPN
gujaf-320	440	9	(	(	PUNCT
gujaf-320	440	10	2006	2006	NUM
gujaf-320	440	11	)	)	PUNCT
gujaf-320	440	12	.	.	PUNCT
gujaf-320	441	1	transaction	transaction	NOUN
gujaf-320	441	2	tax	tax	NOUN
gujaf-320	441	3	and	and	CCONJ
gujaf-320	441	4	market	market	NOUN
gujaf-320	441	5	quality	quality	NOUN
gujaf-320	441	6	of	of	ADP
gujaf-320	441	7	the	the	DET
gujaf-320	441	8	taiwan	taiwan	PROPN
gujaf-320	441	9	stock	stock	NOUN
gujaf-320	441	10	index	index	NOUN
gujaf-320	441	11	futures	future	NOUN
gujaf-320	441	12	.	.	PUNCT
gujaf-320	442	1	journal	journal	PROPN
gujaf-320	442	2	of	of	ADP
gujaf-320	442	3	futures	future	NOUN
gujaf-320	442	4	markets	market	NOUN
gujaf-320	442	5	,	,	PUNCT
gujaf-320	442	6	26(12	26(12	NUM
gujaf-320	442	7	)	)	PUNCT
gujaf-320	442	8	,	,	PUNCT
gujaf-320	442	9	1195–1216	1195–1216	NUM
gujaf-320	442	10	.	.	PUNCT
gujaf-320	442	11	chude	chude	PROPN
gujaf-320	442	12	,	,	PUNCT
gujaf-320	442	13	i.	i.	PROPN
gujaf-320	442	14	d.	d.	PROPN
gujaf-320	442	15	,	,	PUNCT
gujaf-320	442	16	&	&	CCONJ
gujaf-320	442	17	chude	chude	ADJ
gujaf-320	442	18	,	,	PUNCT
gujaf-320	442	19	n.	n.	PROPN
gujaf-320	442	20	p.	p.	NOUN
gujaf-320	442	21	(	(	PUNCT
gujaf-320	442	22	2015	2015	NUM
gujaf-320	442	23	)	)	PUNCT
gujaf-320	442	24	.	.	PUNCT
gujaf-320	443	1	impact	impact	NOUN
gujaf-320	443	2	of	of	ADP
gujaf-320	443	3	company	company	NOUN
gujaf-320	443	4	income	income	NOUN
gujaf-320	443	5	taxation	taxation	NOUN
gujaf-320	443	6	on	on	ADP
gujaf-320	443	7	the	the	DET
gujaf-320	443	8	profitability	profitability	NOUN
gujaf-320	443	9	of	of	ADP
gujaf-320	443	10	companies	company	NOUN
gujaf-320	443	11	in	in	ADP
gujaf-320	443	12	nigeria	nigeria	PROPN
gujaf-320	443	13	:	:	PUNCT
gujaf-320	443	14	a	a	DET
gujaf-320	443	15	case	case	NOUN
gujaf-320	443	16	study	study	NOUN
gujaf-320	443	17	of	of	ADP
gujaf-320	443	18	nigerian	nigerian	ADJ
gujaf-320	443	19	breweries	brewery	NOUN
gujaf-320	443	20	.	.	PUNCT
gujaf-320	444	1	european	european	PROPN
gujaf-320	444	2	journal	journal	PROPN
gujaf-320	444	3	of	of	ADP
gujaf-320	444	4	accounting	accounting	NOUN
gujaf-320	444	5	,	,	PUNCT
gujaf-320	444	6	auditing	auditing	NOUN
gujaf-320	444	7	and	and	CCONJ
gujaf-320	444	8	finance	finance	NOUN
gujaf-320	444	9	research	research	NOUN
gujaf-320	444	10	,	,	PUNCT
gujaf-320	444	11	3(8	3(8	NUM
gujaf-320	444	12	)	)	PUNCT
gujaf-320	444	13	,	,	PUNCT
gujaf-320	444	14	1–11	1–11	PROPN
gujaf-320	444	15	.	.	PUNCT
gujaf-320	445	1	city	city	NOUN
gujaf-320	445	2	credit	credit	NOUN
gujaf-320	445	3	capital	capital	NOUN
gujaf-320	445	4	.	.	PUNCT
gujaf-320	446	1	(	(	PUNCT
gujaf-320	446	2	2010	2010	NUM
gujaf-320	446	3	)	)	PUNCT
gujaf-320	446	4	.	.	PUNCT
gujaf-320	447	1	introduction	introduction	NOUN
gujaf-320	447	2	to	to	ADP
gujaf-320	447	3	contracts	contract	NOUN
gujaf-320	447	4	for	for	ADP
gujaf-320	447	5	difference	difference	NOUN
gujaf-320	447	6	.	.	PUNCT
gujaf-320	448	1	retrieved	retrieve	VERB
gujaf-320	448	2	from	from	ADP
gujaf-320	448	3	cccapital@co.uk	cccapital@co.uk	PROPN
gujaf-320	448	4	cordelia	cordelia	NOUN
gujaf-320	448	5	,	,	PUNCT
gujaf-320	448	6	o.	o.	PROPN
gujaf-320	448	7	o.	o.	PROPN
gujaf-320	448	8	,	,	PUNCT
gujaf-320	448	9	&	&	CCONJ
gujaf-320	448	10	amah	amah	PROPN
gujaf-320	448	11	,	,	PUNCT
gujaf-320	448	12	k.	k.	PROPN
gujaf-320	448	13	o.	o.	PROPN
gujaf-320	448	14	(	(	PUNCT
gujaf-320	448	15	2018	2018	NUM
gujaf-320	448	16	)	)	PUNCT
gujaf-320	448	17	.	.	PUNCT
gujaf-320	449	1	corporate	corporate	ADJ
gujaf-320	449	2	tax	tax	NOUN
gujaf-320	449	3	and	and	CCONJ
gujaf-320	449	4	profitability	profitability	NOUN
gujaf-320	449	5	of	of	ADP
gujaf-320	449	6	deposit	deposit	NOUN
gujaf-320	449	7	money	money	NOUN
gujaf-320	449	8	banks	bank	NOUN
gujaf-320	449	9	in	in	ADP
gujaf-320	449	10	nigeria	nigeria	PROPN
gujaf-320	449	11	.	.	PUNCT
gujaf-320	450	1	journal	journal	PROPN
gujaf-320	450	2	of	of	ADP
gujaf-320	450	3	accounting	accounting	NOUN
gujaf-320	450	4	,	,	PUNCT
gujaf-320	450	5	business	business	NOUN
gujaf-320	450	6	and	and	CCONJ
gujaf-320	450	7	finance	finance	NOUN
gujaf-320	450	8	research	research	NOUN
gujaf-320	450	9	,	,	PUNCT
gujaf-320	450	10	47–55	47–55	NUM
gujaf-320	450	11	.	.	PUNCT
gujaf-320	451	1	de	de	ADP
gujaf-320	451	2	long	long	ADV
gujaf-320	451	3	,	,	PUNCT
gujaf-320	451	4	b.	b.	PROPN
gujaf-320	451	5	,	,	PUNCT
gujaf-320	451	6	schleifer	schleifer	VERB
gujaf-320	451	7	,	,	PUNCT
gujaf-320	451	8	a.	a.	NOUN
gujaf-320	451	9	,	,	PUNCT
gujaf-320	451	10	summers	summer	NOUN
gujaf-320	451	11	,	,	PUNCT
gujaf-320	451	12	l.	l.	PROPN
gujaf-320	451	13	,	,	PUNCT
gujaf-320	451	14	&	&	CCONJ
gujaf-320	451	15	waldmann	waldmann	PROPN
gujaf-320	451	16	,	,	PUNCT
gujaf-320	451	17	r.	r.	PROPN
gujaf-320	451	18	(	(	PUNCT
gujaf-320	451	19	1989	1989	NUM
gujaf-320	451	20	)	)	PUNCT
gujaf-320	451	21	.	.	PUNCT
gujaf-320	452	1	positive	positive	ADJ
gujaf-320	452	2	feedback	feedback	NOUN
gujaf-320	452	3	investment	investment	NOUN
gujaf-320	452	4	strategies	strategy	NOUN
gujaf-320	452	5	and	and	CCONJ
gujaf-320	452	6	destabilizing	destabilizing	ADJ
gujaf-320	452	7	rational	rational	ADJ
gujaf-320	452	8	speculation	speculation	NOUN
gujaf-320	452	9	.	.	PUNCT
gujaf-320	453	1	nber	nber	PROPN
gujaf-320	453	2	working	working	PROPN
gujaf-320	453	3	paper	paper	PROPN
gujaf-320	453	4	https://doi.org/10.1016/j.jbankfin.2021.106140	https://doi.org/10.1016/j.jbankfin.2021.106140	ADJ
gujaf-320	453	5	mailto:cccapital@co.uk	mailto:cccapital@co.uk	NOUN
gujaf-320	453	6	gusau	gusau	ADJ
gujaf-320	453	7	journal	journal	NOUN
gujaf-320	453	8	of	of	ADP
gujaf-320	453	9	accounting	accounting	NOUN
gujaf-320	453	10	and	and	CCONJ
gujaf-320	453	11	finance	finance	NOUN
gujaf-320	453	12	,	,	PUNCT
gujaf-320	453	13	vol	vol	NOUN
gujaf-320	453	14	.	.	PROPN
gujaf-320	453	15	5	5	NUM
gujaf-320	453	16	,	,	PUNCT
gujaf-320	453	17	issue	issue	NOUN
gujaf-320	453	18	2	2	NUM
gujaf-320	453	19	,	,	PUNCT
gujaf-320	453	20	october	october	PROPN
gujaf-320	453	21	,	,	PUNCT
gujaf-320	453	22	2024	2024	NUM
gujaf-320	453	23	355	355	NUM
gujaf-320	453	24	2880	2880	NUM
gujaf-320	453	25	.	.	PUNCT
gujaf-320	454	1	devereux	devereux	PROPN
gujaf-320	454	2	,	,	PUNCT
gujaf-320	454	3	m.	m.	NOUN
gujaf-320	454	4	,	,	PUNCT
gujaf-320	454	5	niels	niels	PROPN
gujaf-320	454	6	,	,	PUNCT
gujaf-320	454	7	j.	j.	PROPN
gujaf-320	454	8	,	,	PUNCT
gujaf-320	454	9	&	&	CCONJ
gujaf-320	454	10	john	john	PROPN
gujaf-320	454	11	,	,	PUNCT
gujaf-320	454	12	v.	v.	PROPN
gujaf-320	454	13	(	(	PUNCT
gujaf-320	454	14	2019	2019	NUM
gujaf-320	454	15	)	)	PUNCT
gujaf-320	454	16	.	.	PUNCT
gujaf-320	455	1	can	can	AUX
gujaf-320	455	2	taxes	taxis	NOUN
gujaf-320	455	3	tame	tame	VERB
gujaf-320	455	4	the	the	DET
gujaf-320	455	5	banks	bank	NOUN
gujaf-320	455	6	?	?	PUNCT
gujaf-320	456	1	evidence	evidence	NOUN
gujaf-320	456	2	from	from	ADP
gujaf-320	456	3	the	the	DET
gujaf-320	456	4	european	european	PROPN
gujaf-320	456	5	bank	bank	PROPN
gujaf-320	456	6	levies	levy	NOUN
gujaf-320	456	7	.	.	PUNCT
gujaf-320	457	1	the	the	DET
gujaf-320	457	2	economic	economic	ADJ
gujaf-320	457	3	journal	journal	NOUN
gujaf-320	457	4	,	,	PUNCT
gujaf-320	457	5	129(624	129(624	NUM
gujaf-320	457	6	)	)	PUNCT
gujaf-320	457	7	,	,	PUNCT
gujaf-320	457	8	3058–3091	3058–3091	NUM
gujaf-320	457	9	.	.	PUNCT
gujaf-320	457	10	diamond	diamond	NOUN
gujaf-320	457	11	,	,	PUNCT
gujaf-320	457	12	p.	p.	NOUN
gujaf-320	457	13	,	,	PUNCT
gujaf-320	457	14	&	&	CCONJ
gujaf-320	457	15	mirrlees	mirrlees	PROPN
gujaf-320	457	16	,	,	PUNCT
gujaf-320	457	17	j.	j.	PROPN
gujaf-320	457	18	(	(	PUNCT
gujaf-320	457	19	1971	1971	NUM
gujaf-320	457	20	)	)	PUNCT
gujaf-320	457	21	.	.	PUNCT
gujaf-320	458	1	optimal	optimal	ADJ
gujaf-320	458	2	taxation	taxation	NOUN
gujaf-320	458	3	and	and	CCONJ
gujaf-320	458	4	public	public	ADJ
gujaf-320	458	5	production	production	NOUN
gujaf-320	458	6	1	1	NUM
gujaf-320	458	7	:	:	PUNCT
gujaf-320	458	8	production	production	NOUN
gujaf-320	458	9	efficiency	efficiency	NOUN
gujaf-320	458	10	.	.	PUNCT
gujaf-320	459	1	american	american	PROPN
gujaf-320	459	2	economic	economic	PROPN
gujaf-320	459	3	review	review	PROPN
gujaf-320	459	4	,	,	PUNCT
gujaf-320	459	5	61(3	61(3	NUM
gujaf-320	459	6	)	)	PUNCT
gujaf-320	459	7	,	,	PUNCT
gujaf-320	459	8	8–27	8–27	PROPN
gujaf-320	459	9	.	.	PUNCT
gujaf-320	459	10	djankov	djankov	PROPN
gujaf-320	459	11	,	,	PUNCT
gujaf-320	459	12	s.	s.	PROPN
gujaf-320	459	13	,	,	PUNCT
gujaf-320	459	14	ganser	ganser	PROPN
gujaf-320	459	15	,	,	PUNCT
gujaf-320	459	16	t.	t.	PROPN
gujaf-320	459	17	,	,	PUNCT
gujaf-320	459	18	mcliesh	mcliesh	PROPN
gujaf-320	459	19	,	,	PUNCT
gujaf-320	459	20	c.	c.	PROPN
gujaf-320	459	21	,	,	PUNCT
gujaf-320	459	22	ramalho	ramalho	PROPN
gujaf-320	459	23	,	,	PUNCT
gujaf-320	459	24	r.	r.	PROPN
gujaf-320	459	25	,	,	PUNCT
gujaf-320	459	26	&	&	CCONJ
gujaf-320	459	27	shleifer	shleifer	PROPN
gujaf-320	459	28	,	,	PUNCT
gujaf-320	459	29	a.	a.	NOUN
gujaf-320	459	30	(	(	PUNCT
gujaf-320	459	31	2010	2010	NUM
gujaf-320	459	32	)	)	PUNCT
gujaf-320	459	33	.	.	PUNCT
gujaf-320	460	1	the	the	DET
gujaf-320	460	2	effect	effect	NOUN
gujaf-320	460	3	of	of	ADP
gujaf-320	460	4	corporate	corporate	ADJ
gujaf-320	460	5	taxes	taxis	NOUN
gujaf-320	460	6	on	on	ADP
gujaf-320	460	7	investment	investment	NOUN
gujaf-320	460	8	and	and	CCONJ
gujaf-320	460	9	entrepreneurship	entrepreneurship	NOUN
gujaf-320	460	10	.	.	PUNCT
gujaf-320	461	1	american	american	ADJ
gujaf-320	461	2	economic	economic	PROPN
gujaf-320	461	3	journal	journal	PROPN
gujaf-320	461	4	:	:	PUNCT
gujaf-320	461	5	macroeconomics	macroeconomic	NOUN
gujaf-320	461	6	,	,	PUNCT
gujaf-320	461	7	2(1	2(1	NUM
gujaf-320	461	8	)	)	PUNCT
gujaf-320	461	9	,	,	PUNCT
gujaf-320	461	10	31–64	31–64	NUM
gujaf-320	461	11	.	.	PUNCT
gujaf-320	461	12	doménech	doménech	PROPN
gujaf-320	461	13	,	,	PUNCT
gujaf-320	461	14	r.	r.	PROPN
gujaf-320	461	15	,	,	PUNCT
gujaf-320	461	16	josé	josé	PROPN
gujaf-320	461	17	,	,	PUNCT
gujaf-320	461	18	e.	e.	PROPN
gujaf-320	461	19	,	,	PUNCT
gujaf-320	461	20	boscá	boscá	ADJ
gujaf-320	461	21	,	,	PUNCT
gujaf-320	461	22	m.	m.	NOUN
gujaf-320	461	23	,	,	PUNCT
gujaf-320	461	24	javier	javier	PROPN
gujaf-320	461	25	,	,	PUNCT
gujaf-320	461	26	f.	f.	PROPN
gujaf-320	461	27	,	,	PUNCT
gujaf-320	461	28	&	&	CCONJ
gujaf-320	461	29	juan	juan	PROPN
gujaf-320	461	30	,	,	PUNCT
gujaf-320	461	31	f.	f.	PROPN
gujaf-320	461	32	r.	r.	PROPN
gujaf-320	461	33	(	(	PUNCT
gujaf-320	461	34	2023	2023	NUM
gujaf-320	461	35	)	)	PUNCT
gujaf-320	461	36	.	.	PUNCT
gujaf-320	462	1	macroeconomic	macroeconomic	ADJ
gujaf-320	462	2	effects	effect	NOUN
gujaf-320	462	3	of	of	ADP
gujaf-320	462	4	taxes	taxis	NOUN
gujaf-320	462	5	on	on	ADP
gujaf-320	462	6	banking	banking	NOUN
gujaf-320	462	7	.	.	PUNCT
gujaf-320	463	1	social	social	ADJ
gujaf-320	463	2	science	science	PROPN
gujaf-320	463	3	research	research	NOUN
gujaf-320	463	4	network	network	NOUN
gujaf-320	463	5	.	.	PUNCT
gujaf-320	464	1	dupont	dupont	PROPN
gujaf-320	464	2	,	,	PUNCT
gujaf-320	464	3	d.	d.	PROPN
gujaf-320	464	4	,	,	PUNCT
gujaf-320	464	5	&	&	CCONJ
gujaf-320	464	6	lee	lee	PROPN
gujaf-320	464	7	,	,	PUNCT
gujaf-320	464	8	g.	g.	PROPN
gujaf-320	464	9	(	(	PUNCT
gujaf-320	464	10	2007	2007	NUM
gujaf-320	464	11	)	)	PUNCT
gujaf-320	464	12	.	.	PUNCT
gujaf-320	465	1	effects	effect	NOUN
gujaf-320	465	2	of	of	ADP
gujaf-320	465	3	securities	security	NOUN
gujaf-320	465	4	transaction	transaction	NOUN
gujaf-320	465	5	taxes	taxis	NOUN
gujaf-320	465	6	on	on	ADP
gujaf-320	465	7	depth	depth	NOUN
gujaf-320	465	8	and	and	CCONJ
gujaf-320	465	9	bid	bid	NOUN
gujaf-320	465	10	-	-	PUNCT
gujaf-320	465	11	ask	ask	NOUN
gujaf-320	465	12	spread	spread	NOUN
gujaf-320	465	13	.	.	PUNCT
gujaf-320	466	1	economic	economic	ADJ
gujaf-320	466	2	theory	theory	NOUN
gujaf-320	466	3	,	,	PUNCT
gujaf-320	466	4	31(1	31(1	NUM
gujaf-320	466	5	)	)	PUNCT
gujaf-320	466	6	,	,	PUNCT
gujaf-320	466	7	393–400	393–400	NUM
gujaf-320	466	8	.	.	PUNCT
gujaf-320	467	1	edame	edame	PROPN
gujaf-320	467	2	,	,	PUNCT
gujaf-320	467	3	g.	g.	PROPN
gujaf-320	467	4	e.	e.	PROPN
gujaf-320	467	5	,	,	PUNCT
gujaf-320	467	6	&	&	CCONJ
gujaf-320	467	7	okoi	okoi	PROPN
gujaf-320	467	8	,	,	PUNCT
gujaf-320	467	9	w.	w.	PROPN
gujaf-320	467	10	w.	w.	PROPN
gujaf-320	467	11	(	(	PUNCT
gujaf-320	467	12	2014	2014	NUM
gujaf-320	467	13	,	,	PUNCT
gujaf-320	467	14	july	july	PROPN
gujaf-320	467	15	)	)	PUNCT
gujaf-320	467	16	.	.	PUNCT
gujaf-320	468	1	the	the	DET
gujaf-320	468	2	impact	impact	NOUN
gujaf-320	468	3	of	of	ADP
gujaf-320	468	4	taxation	taxation	NOUN
gujaf-320	468	5	on	on	ADP
gujaf-320	468	6	investment	investment	NOUN
gujaf-320	468	7	and	and	CCONJ
gujaf-320	468	8	economic	economic	ADJ
gujaf-320	468	9	development	development	NOUN
gujaf-320	468	10	in	in	ADP
gujaf-320	468	11	nigeria	nigeria	PROPN
gujaf-320	468	12	.	.	PUNCT
gujaf-320	469	1	academic	academic	ADJ
gujaf-320	469	2	journal	journal	NOUN
gujaf-320	469	3	of	of	ADP
gujaf-320	469	4	interdisciplinary	interdisciplinary	ADJ
gujaf-320	469	5	studies	study	NOUN
gujaf-320	469	6	,	,	PUNCT
gujaf-320	469	7	3(4	3(4	NUM
gujaf-320	469	8	)	)	PUNCT
gujaf-320	469	9	,	,	PUNCT
gujaf-320	469	10	204	204	NUM
gujaf-320	469	11	.	.	PUNCT
gujaf-320	470	1	enria	enria	PROPN
gujaf-320	470	2	,	,	PUNCT
gujaf-320	470	3	a.	a.	NOUN
gujaf-320	470	4	(	(	PUNCT
gujaf-320	470	5	2021	2021	NUM
gujaf-320	470	6	,	,	PUNCT
gujaf-320	470	7	september	september	PROPN
gujaf-320	470	8	22	22	NUM
gujaf-320	470	9	)	)	PUNCT
gujaf-320	470	10	.	.	PUNCT
gujaf-320	471	1	the	the	DET
gujaf-320	471	2	many	many	ADJ
gujaf-320	471	3	roads	road	NOUN
gujaf-320	471	4	to	to	PART
gujaf-320	471	5	return	return	VERB
gujaf-320	471	6	on	on	ADP
gujaf-320	471	7	equity	equity	NOUN
gujaf-320	471	8	and	and	CCONJ
gujaf-320	471	9	the	the	DET
gujaf-320	471	10	profitability	profitability	NOUN
gujaf-320	471	11	challenge	challenge	NOUN
gujaf-320	471	12	facing	face	VERB
gujaf-320	471	13	euro	euro	NOUN
gujaf-320	471	14	area	area	NOUN
gujaf-320	471	15	banks	bank	NOUN
gujaf-320	471	16	.	.	PUNCT
gujaf-320	471	17	presented	present	VERB
gujaf-320	471	18	at	at	ADP
gujaf-320	471	19	the	the	DET
gujaf-320	471	20	26th	26th	ADJ
gujaf-320	471	21	annual	annual	ADJ
gujaf-320	471	22	financials	financial	NOUN
gujaf-320	471	23	ceo	ceo	NOUN
gujaf-320	471	24	conference	conference	NOUN
gujaf-320	471	25	,	,	PUNCT
gujaf-320	471	26	frankfurt	frankfurt	PROPN
gujaf-320	471	27	,	,	PUNCT
gujaf-320	471	28	germany	germany	PROPN
gujaf-320	471	29	.	.	PUNCT
gujaf-320	471	30	epps	epps	PROPN
gujaf-320	471	31	,	,	PUNCT
gujaf-320	471	32	t.	t.	PROPN
gujaf-320	471	33	(	(	PUNCT
gujaf-320	471	34	1976	1976	NUM
gujaf-320	471	35	)	)	PUNCT
gujaf-320	471	36	.	.	PUNCT
gujaf-320	472	1	the	the	DET
gujaf-320	472	2	demand	demand	NOUN
gujaf-320	472	3	for	for	ADP
gujaf-320	472	4	brokers	broker	NOUN
gujaf-320	472	5	’	'	PUNCT
gujaf-320	472	6	services	service	NOUN
gujaf-320	472	7	:	:	PUNCT
gujaf-320	472	8	the	the	DET
gujaf-320	472	9	relation	relation	NOUN
gujaf-320	472	10	between	between	ADP
gujaf-320	472	11	security	security	NOUN
gujaf-320	472	12	trading	trading	NOUN
gujaf-320	472	13	volume	volume	NOUN
gujaf-320	472	14	and	and	CCONJ
gujaf-320	472	15	transaction	transaction	NOUN
gujaf-320	472	16	cost	cost	NOUN
gujaf-320	472	17	.	.	PUNCT
gujaf-320	473	1	bell	bell	PROPN
gujaf-320	473	2	journal	journal	PROPN
gujaf-320	473	3	of	of	ADP
gujaf-320	473	4	economics	economic	NOUN
gujaf-320	473	5	,	,	PUNCT
gujaf-320	473	6	7(1	7(1	NUM
gujaf-320	473	7	)	)	PUNCT
gujaf-320	473	8	,	,	PUNCT
gujaf-320	473	9	163–194	163–194	NUM
gujaf-320	473	10	.	.	PUNCT
gujaf-320	474	1	european	european	PROPN
gujaf-320	474	2	central	central	PROPN
gujaf-320	474	3	bank	bank	PROPN
gujaf-320	474	4	.	.	PUNCT
gujaf-320	475	1	(	(	PUNCT
gujaf-320	475	2	2022	2022	NUM
gujaf-320	475	3	)	)	PUNCT
gujaf-320	475	4	.	.	PUNCT
gujaf-320	476	1	opinion	opinion	NOUN
gujaf-320	476	2	of	of	ADP
gujaf-320	476	3	the	the	DET
gujaf-320	476	4	european	european	PROPN
gujaf-320	476	5	central	central	PROPN
gujaf-320	476	6	bank	bank	PROPN
gujaf-320	476	7	of	of	ADP
gujaf-320	476	8	2	2	NUM
gujaf-320	476	9	november	november	PROPN
gujaf-320	476	10	2022	2022	NUM
gujaf-320	476	11	on	on	ADP
gujaf-320	476	12	the	the	DET
gujaf-320	476	13	imposition	imposition	NOUN
gujaf-320	476	14	of	of	ADP
gujaf-320	476	15	temporary	temporary	ADJ
gujaf-320	476	16	levies	levy	NOUN
gujaf-320	476	17	on	on	ADP
gujaf-320	476	18	certain	certain	ADJ
gujaf-320	476	19	credit	credit	NOUN
gujaf-320	476	20	institutions	institution	NOUN
gujaf-320	476	21	.	.	PUNCT
gujaf-320	477	1	european	european	ADJ
gujaf-320	477	2	central	central	PROPN
gujaf-320	477	3	bank	bank	PROPN
gujaf-320	477	4	.	.	PUNCT
gujaf-320	478	1	european	european	PROPN
gujaf-320	478	2	commission	commission	PROPN
gujaf-320	478	3	.	.	PUNCT
gujaf-320	479	1	(	(	PUNCT
gujaf-320	479	2	2006	2006	NUM
gujaf-320	479	3	)	)	PUNCT
gujaf-320	479	4	.	.	PUNCT
gujaf-320	480	1	ip/06/1673	ip/06/1673	PROPN
gujaf-320	480	2	.	.	PUNCT
gujaf-320	480	3	retrieved	retrieve	VERB
gujaf-320	480	4	from	from	ADP
gujaf-320	480	5	http://europa.eu	http://europa.eu	PROPN
gujaf-320	480	6	european	european	ADJ
gujaf-320	480	7	parliament	parliament	NOUN
gujaf-320	480	8	,	,	PUNCT
gujaf-320	480	9	directorate	directorate	ADJ
gujaf-320	480	10	general	general	NOUN
gujaf-320	480	11	for	for	ADP
gujaf-320	480	12	internal	internal	ADJ
gujaf-320	480	13	policies	policy	NOUN
gujaf-320	480	14	.	.	PUNCT
gujaf-320	481	1	(	(	PUNCT
gujaf-320	481	2	2010	2010	NUM
gujaf-320	481	3	)	)	PUNCT
gujaf-320	481	4	.	.	PUNCT
gujaf-320	482	1	financial	financial	ADJ
gujaf-320	482	2	transaction	transaction	NOUN
gujaf-320	482	3	tax	tax	NOUN
gujaf-320	482	4	:	:	PUNCT
gujaf-320	482	5	small	small	ADJ
gujaf-320	482	6	is	be	AUX
gujaf-320	482	7	beautiful	beautiful	ADJ
gujaf-320	482	8	.	.	PUNCT
gujaf-320	483	1	brussels	brussels	PROPN
gujaf-320	483	2	.	.	PUNCT
gujaf-320	484	1	financial	financial	ADJ
gujaf-320	484	2	times	time	NOUN
gujaf-320	484	3	.	.	PUNCT
gujaf-320	485	1	(	(	PUNCT
gujaf-320	485	2	2010	2010	NUM
gujaf-320	485	3	,	,	PUNCT
gujaf-320	485	4	march	march	PROPN
gujaf-320	485	5	18	18	NUM
gujaf-320	485	6	)	)	PUNCT
gujaf-320	485	7	.	.	PUNCT
gujaf-320	486	1	fsa	fsa	PROPN
gujaf-320	486	2	head	head	PROPN
gujaf-320	486	3	’s	’s	PART
gujaf-320	486	4	tough	tough	ADJ
gujaf-320	486	5	stance	stance	NOUN
gujaf-320	486	6	likely	likely	ADJ
gujaf-320	486	7	to	to	PART
gujaf-320	486	8	unsettle	unsettle	VERB
gujaf-320	486	9	the	the	DET
gujaf-320	486	10	city	city	NOUN
gujaf-320	486	11	.	.	PUNCT
gujaf-320	487	1	retrieved	retrieve	VERB
gujaf-320	487	2	from	from	ADP
gujaf-320	487	3	www.ft.com	www.ft.com	PROPN
gujaf-320	487	4	french	french	PROPN
gujaf-320	487	5	,	,	PUNCT
gujaf-320	487	6	k.	k.	PROPN
gujaf-320	487	7	,	,	PUNCT
gujaf-320	487	8	&	&	CCONJ
gujaf-320	487	9	roll	roll	PROPN
gujaf-320	487	10	,	,	PUNCT
gujaf-320	487	11	r.	r.	PROPN
gujaf-320	487	12	(	(	PUNCT
gujaf-320	487	13	1986	1986	NUM
gujaf-320	487	14	)	)	PUNCT
gujaf-320	487	15	.	.	PUNCT
gujaf-320	488	1	stock	stock	NOUN
gujaf-320	488	2	return	return	NOUN
gujaf-320	488	3	variances	variance	NOUN
gujaf-320	488	4	:	:	PUNCT
gujaf-320	488	5	the	the	DET
gujaf-320	488	6	arrival	arrival	NOUN
gujaf-320	488	7	of	of	ADP
gujaf-320	488	8	information	information	NOUN
gujaf-320	488	9	and	and	CCONJ
gujaf-320	488	10	the	the	DET
gujaf-320	488	11	reaction	reaction	NOUN
gujaf-320	488	12	of	of	ADP
gujaf-320	488	13	traders	trader	NOUN
gujaf-320	488	14	.	.	PUNCT
gujaf-320	489	1	journal	journal	NOUN
gujaf-320	489	2	of	of	ADP
gujaf-320	489	3	financial	financial	ADJ
gujaf-320	489	4	economics	economic	NOUN
gujaf-320	489	5	,	,	PUNCT
gujaf-320	489	6	17(1	17(1	NUM
gujaf-320	489	7	)	)	PUNCT
gujaf-320	489	8	,	,	PUNCT
gujaf-320	489	9	5–26	5–26	NOUN
gujaf-320	489	10	.	.	PUNCT
gujaf-320	490	1	gatsi	gatsi	PROPN
gujaf-320	490	2	,	,	PUNCT
gujaf-320	490	3	j.	j.	PROPN
gujaf-320	490	4	g.	g.	PROPN
gujaf-320	490	5	,	,	PUNCT
gujaf-320	490	6	gadzo	gadzo	PROPN
gujaf-320	490	7	,	,	PUNCT
gujaf-320	490	8	s.	s.	PROPN
gujaf-320	490	9	g.	g.	PROPN
gujaf-320	490	10	,	,	PUNCT
gujaf-320	490	11	&	&	CCONJ
gujaf-320	490	12	kportorgbi	kportorgbi	PROPN
gujaf-320	490	13	,	,	PUNCT
gujaf-320	490	14	h.	h.	PROPN
gujaf-320	490	15	k.	k.	PROPN
gujaf-320	490	16	(	(	PUNCT
gujaf-320	490	17	2013	2013	NUM
gujaf-320	490	18	)	)	PUNCT
gujaf-320	490	19	.	.	PUNCT
gujaf-320	491	1	the	the	DET
gujaf-320	491	2	effect	effect	NOUN
gujaf-320	491	3	of	of	ADP
gujaf-320	491	4	corporate	corporate	ADJ
gujaf-320	491	5	income	income	NOUN
gujaf-320	491	6	tax	tax	NOUN
gujaf-320	491	7	on	on	ADP
gujaf-320	491	8	financial	financial	ADJ
gujaf-320	491	9	performance	performance	NOUN
gujaf-320	491	10	of	of	ADP
gujaf-320	491	11	listed	list	VERB
gujaf-320	491	12	manufacturing	manufacturing	NOUN
gujaf-320	491	13	firms	firm	NOUN
gujaf-320	491	14	in	in	ADP
gujaf-320	491	15	ghana	ghana	PROPN
gujaf-320	491	16	.	.	PUNCT
gujaf-320	492	1	international	international	ADJ
gujaf-320	492	2	peerreviewed	peerreviewe	VERB
gujaf-320	492	3	academic	academic	ADJ
gujaf-320	492	4	journals	journal	NOUN
gujaf-320	492	5	,	,	PUNCT
gujaf-320	492	6	1(1	1(1	NUM
gujaf-320	492	7	)	)	PUNCT
gujaf-320	492	8	.	.	PUNCT
gujaf-320	493	1	graham	graham	PROPN
gujaf-320	493	2	,	,	PUNCT
gujaf-320	493	3	j.	j.	PROPN
gujaf-320	493	4	r.	r.	PROPN
gujaf-320	493	5	(	(	PUNCT
gujaf-320	493	6	1996	1996	NUM
gujaf-320	493	7	)	)	PUNCT
gujaf-320	493	8	.	.	PUNCT
gujaf-320	494	1	proxies	proxy	NOUN
gujaf-320	494	2	for	for	ADP
gujaf-320	494	3	the	the	DET
gujaf-320	494	4	corporate	corporate	ADJ
gujaf-320	494	5	marginal	marginal	ADJ
gujaf-320	494	6	tax	tax	NOUN
gujaf-320	494	7	rate	rate	NOUN
gujaf-320	494	8	.	.	PUNCT
gujaf-320	495	1	journal	journal	NOUN
gujaf-320	495	2	of	of	ADP
gujaf-320	495	3	financial	financial	ADJ
gujaf-320	495	4	economics	economic	NOUN
gujaf-320	495	5	,	,	PUNCT
gujaf-320	495	6	42(1	42(1	NOUN
gujaf-320	495	7	)	)	PUNCT
gujaf-320	495	8	,	,	PUNCT
gujaf-320	495	9	187–221	187–221	NUM
gujaf-320	495	10	.	.	PUNCT
gujaf-320	496	1	gravelle	gravelle	PROPN
gujaf-320	496	2	,	,	PUNCT
gujaf-320	496	3	j.	j.	PROPN
gujaf-320	496	4	(	(	PUNCT
gujaf-320	496	5	1995	1995	NUM
gujaf-320	496	6	)	)	PUNCT
gujaf-320	496	7	.	.	PUNCT
gujaf-320	497	1	the	the	DET
gujaf-320	497	2	corporate	corporate	ADJ
gujaf-320	497	3	income	income	NOUN
gujaf-320	497	4	tax	tax	NOUN
gujaf-320	497	5	:	:	PUNCT
gujaf-320	497	6	economic	economic	ADJ
gujaf-320	497	7	issues	issue	NOUN
gujaf-320	497	8	and	and	CCONJ
gujaf-320	497	9	policy	policy	NOUN
gujaf-320	497	10	options	option	NOUN
gujaf-320	497	11	.	.	PUNCT
gujaf-320	498	1	habila	habila	PROPN
gujaf-320	498	2	,	,	PUNCT
gujaf-320	498	3	h.	h.	PROPN
gujaf-320	498	4	,	,	PUNCT
gujaf-320	498	5	jim	jim	PROPN
gujaf-320	498	6	-	-	PUNCT
gujaf-320	498	7	suleiman	suleiman	PROPN
gujaf-320	498	8	,	,	PUNCT
gujaf-320	498	9	s.	s.	PROPN
gujaf-320	498	10	l.	l.	PROPN
gujaf-320	498	11	,	,	PUNCT
gujaf-320	498	12	&	&	CCONJ
gujaf-320	498	13	uchendu	uchendu	PROPN
gujaf-320	498	14	,	,	PUNCT
gujaf-320	498	15	e.	e.	PROPN
gujaf-320	498	16	(	(	PUNCT
gujaf-320	498	17	2024	2024	NUM
gujaf-320	498	18	)	)	PUNCT
gujaf-320	498	19	.	.	PUNCT
gujaf-320	499	1	effect	effect	NOUN
gujaf-320	499	2	of	of	ADP
gujaf-320	499	3	tax	tax	NOUN
gujaf-320	499	4	liabilities	liability	NOUN
gujaf-320	499	5	on	on	ADP
gujaf-320	499	6	financial	financial	ADJ
gujaf-320	499	7	performance	performance	NOUN
gujaf-320	499	8	of	of	ADP
gujaf-320	499	9	listed	list	VERB
gujaf-320	499	10	deposit	deposit	NOUN
gujaf-320	499	11	money	money	NOUN
gujaf-320	499	12	banks	bank	NOUN
gujaf-320	499	13	in	in	ADP
gujaf-320	499	14	nigeria	nigeria	PROPN
gujaf-320	499	15	.	.	PUNCT
gujaf-320	500	1	journal	journal	PROPN
gujaf-320	500	2	of	of	ADP
gujaf-320	500	3	business	business	NOUN
gujaf-320	500	4	development	development	NOUN
gujaf-320	500	5	and	and	CCONJ
gujaf-320	500	6	management	management	NOUN
gujaf-320	500	7	research	research	NOUN
gujaf-320	500	8	,	,	PUNCT
gujaf-320	500	9	5(1	5(1	NUM
gujaf-320	500	10	)	)	PUNCT
gujaf-320	500	11	,	,	PUNCT
gujaf-320	500	12	11–27	11–27	NUM
gujaf-320	500	13	.	.	PUNCT
gujaf-320	501	1	hebous	hebous	PROPN
gujaf-320	501	2	,	,	PUNCT
gujaf-320	501	3	s.	s.	PROPN
gujaf-320	501	4	,	,	PUNCT
gujaf-320	501	5	dinar	dinar	PROPN
gujaf-320	501	6	,	,	PUNCT
gujaf-320	501	7	p.	p.	PROPN
gujaf-320	501	8	,	,	PUNCT
gujaf-320	501	9	&	&	CCONJ
gujaf-320	501	10	nate	nate	PROPN
gujaf-320	501	11	,	,	PUNCT
gujaf-320	501	12	v.	v.	PROPN
gujaf-320	501	13	(	(	PUNCT
gujaf-320	501	14	2022	2022	NUM
gujaf-320	501	15	)	)	PUNCT
gujaf-320	501	16	.	.	PUNCT
gujaf-320	502	1	excess	excess	ADJ
gujaf-320	502	2	profit	profit	NOUN
gujaf-320	502	3	taxes	taxis	NOUN
gujaf-320	502	4	:	:	PUNCT
gujaf-320	502	5	historical	historical	ADJ
gujaf-320	502	6	perspective	perspective	NOUN
gujaf-320	502	7	and	and	CCONJ
gujaf-320	502	8	contemporary	contemporary	ADJ
gujaf-320	502	9	relevance	relevance	NOUN
gujaf-320	502	10	.	.	PUNCT
gujaf-320	503	1	imf	imf	PROPN
gujaf-320	503	2	working	working	PROPN
gujaf-320	503	3	paper	paper	NOUN
gujaf-320	503	4	,	,	PUNCT
gujaf-320	503	5	2022(187	2022(187	NUM
gujaf-320	503	6	)	)	PUNCT
gujaf-320	503	7	,	,	PUNCT
gujaf-320	503	8	september	september	PROPN
gujaf-320	503	9	.	.	PUNCT
gujaf-320	504	1	hryckiewicz	hryckiewicz	PROPN
gujaf-320	504	2	,	,	PUNCT
gujaf-320	504	3	a.	a.	NOUN
gujaf-320	504	4	,	,	PUNCT
gujaf-320	504	5	piotr	piotr	PROPN
gujaf-320	504	6	,	,	PUNCT
gujaf-320	504	7	m.	m.	NOUN
gujaf-320	504	8	,	,	PUNCT
gujaf-320	504	9	karolina	karolina	PROPN
gujaf-320	504	10	,	,	PUNCT
gujaf-320	504	11	p.	p.	PROPN
gujaf-320	504	12	,	,	PUNCT
gujaf-320	504	13	&	&	CCONJ
gujaf-320	504	14	malgorzata	malgorzata	PROPN
gujaf-320	504	15	,	,	PUNCT
gujaf-320	504	16	s.	s.	PROPN
gujaf-320	504	17	(	(	PUNCT
gujaf-320	504	18	2018	2018	NUM
gujaf-320	504	19	,	,	PUNCT
gujaf-320	504	20	may	may	AUX
gujaf-320	504	21	)	)	PUNCT
gujaf-320	504	22	.	.	PUNCT
gujaf-320	505	1	does	do	AUX
gujaf-320	505	2	a	a	DET
gujaf-320	505	3	bank	bank	NOUN
gujaf-320	505	4	levy	levy	NOUN
gujaf-320	505	5	increase	increase	NOUN
gujaf-320	505	6	frictions	friction	NOUN
gujaf-320	505	7	on	on	ADP
gujaf-320	505	8	the	the	DET
gujaf-320	505	9	interbank	interbank	NOUN
gujaf-320	505	10	market	market	NOUN
gujaf-320	505	11	?	?	PUNCT
gujaf-320	506	1	social	social	ADJ
gujaf-320	506	2	science	science	NOUN
gujaf-320	506	3	research	research	NOUN
gujaf-320	506	4	network	network	NOUN
gujaf-320	506	5	.	.	PUNCT
gujaf-320	507	1	islahi	islahi	PROPN
gujaf-320	507	2	,	,	PUNCT
gujaf-320	507	3	a.	a.	NOUN
gujaf-320	507	4	a.	a.	NOUN
gujaf-320	507	5	(	(	PUNCT
gujaf-320	507	6	2006	2006	NUM
gujaf-320	507	7	)	)	PUNCT
gujaf-320	507	8	.	.	PUNCT
gujaf-320	508	1	ibukhaldrun	ibukhaldrun	NOUN
gujaf-320	508	2	’s	’s	PART
gujaf-320	508	3	theory	theory	NOUN
gujaf-320	508	4	of	of	ADP
gujaf-320	508	5	taxation	taxation	NOUN
gujaf-320	508	6	and	and	CCONJ
gujaf-320	508	7	its	its	PRON
gujaf-320	508	8	relevance	relevance	NOUN
gujaf-320	508	9	today	today	NOUN
gujaf-320	508	10	.	.	PUNCT
gujaf-320	509	1	islamic	islamic	PROPN
gujaf-320	509	2	jens	jens	PROPN
gujaf-320	509	3	.	.	PUNCT
gujaf-320	510	1	jens	jens	PROPN
gujaf-320	510	2	,	,	PUNCT
gujaf-320	510	3	a.	a.	PROPN
gujaf-320	510	4	,	,	PUNCT
gujaf-320	510	5	&	&	CCONJ
gujaf-320	510	6	schwellnus	schwellnus	PROPN
gujaf-320	510	7	,	,	PUNCT
gujaf-320	510	8	c.	c.	PROPN
gujaf-320	510	9	(	(	PUNCT
gujaf-320	510	10	2008	2008	NUM
gujaf-320	510	11	)	)	PUNCT
gujaf-320	510	12	.	.	PUNCT
gujaf-320	511	1	do	do	AUX
gujaf-320	511	2	corporate	corporate	ADJ
gujaf-320	511	3	income	income	NOUN
gujaf-320	511	4	taxes	taxis	NOUN
gujaf-320	511	5	reduce	reduce	VERB
gujaf-320	511	6	productivity	productivity	NOUN
gujaf-320	511	7	and	and	CCONJ
gujaf-320	511	8	investment	investment	NOUN
gujaf-320	511	9	at	at	ADP
gujaf-320	511	10	the	the	DET
gujaf-320	511	11	firm	firm	ADJ
gujaf-320	511	12	level	level	NOUN
gujaf-320	511	13	?	?	PUNCT
gujaf-320	512	1	cross	cross	ADJ
gujaf-320	512	2	-	-	ADJ
gujaf-320	512	3	country	country	ADJ
gujaf-320	512	4	evidence	evidence	NOUN
gujaf-320	512	5	from	from	ADP
gujaf-320	512	6	the	the	DET
gujaf-320	512	7	amadeus	amadeus	NOUN
gujaf-320	512	8	dataset	dataset	NOUN
gujaf-320	512	9	.	.	PUNCT
gujaf-320	513	1	journal	journal	PROPN
gujaf-320	513	2	of	of	ADP
gujaf-320	513	3	the	the	DET
gujaf-320	513	4	american	american	PROPN
gujaf-320	513	5	taxation	taxation	PROPN
gujaf-320	513	6	association	association	PROPN
gujaf-320	513	7	,	,	PUNCT
gujaf-320	513	8	30(1	30(1	NUM
gujaf-320	513	9	)	)	PUNCT
gujaf-320	513	10	,	,	PUNCT
gujaf-320	513	11	17–31	17–31	NUM
gujaf-320	513	12	.	.	PUNCT
gujaf-320	513	13	mayende	mayende	PROPN
gujaf-320	513	14	,	,	PUNCT
gujaf-320	513	15	s.	s.	PROPN
gujaf-320	513	16	(	(	PUNCT
gujaf-320	513	17	2013	2013	NUM
gujaf-320	513	18	)	)	PUNCT
gujaf-320	513	19	.	.	PUNCT
gujaf-320	514	1	the	the	DET
gujaf-320	514	2	effects	effect	NOUN
gujaf-320	514	3	of	of	ADP
gujaf-320	514	4	tax	tax	NOUN
gujaf-320	514	5	incentives	incentive	NOUN
gujaf-320	514	6	on	on	ADP
gujaf-320	514	7	firm	firm	ADJ
gujaf-320	514	8	performance	performance	NOUN
gujaf-320	514	9	:	:	PUNCT
gujaf-320	514	10	evidence	evidence	NOUN
gujaf-320	514	11	from	from	ADP
gujaf-320	514	12	uganda	uganda	PROPN
gujaf-320	514	13	.	.	PUNCT
gujaf-320	515	1	journal	journal	PROPN
gujaf-320	515	2	of	of	ADP
gujaf-320	515	3	politics	politic	NOUN
gujaf-320	515	4	and	and	CCONJ
gujaf-320	515	5	law	law	NOUN
gujaf-320	515	6	,	,	PUNCT
gujaf-320	515	7	6(4	6(4	NUM
gujaf-320	515	8	)	)	PUNCT
gujaf-320	515	9	,	,	PUNCT
gujaf-320	516	1	95–107	95–107	PROPN
gujaf-320	516	2	.	.	PUNCT
gujaf-320	516	3	mehra	mehra	PROPN
gujaf-320	516	4	,	,	PUNCT
gujaf-320	516	5	h.	h.	PROPN
gujaf-320	516	6	,	,	PUNCT
gujaf-320	516	7	&	&	CCONJ
gujaf-320	516	8	suher	suher	ADJ
gujaf-320	516	9	,	,	PUNCT
gujaf-320	516	10	m.	m.	NOUN
gujaf-320	516	11	(	(	PUNCT
gujaf-320	516	12	2009	2009	NUM
gujaf-320	516	13	)	)	PUNCT
gujaf-320	516	14	.	.	PUNCT
gujaf-320	517	1	the	the	DET
gujaf-320	517	2	impact	impact	NOUN
gujaf-320	517	3	of	of	ADP
gujaf-320	517	4	tax	tax	NOUN
gujaf-320	517	5	law	law	NOUN
gujaf-320	517	6	changes	change	NOUN
gujaf-320	517	7	on	on	ADP
gujaf-320	517	8	bank	bank	NOUN
gujaf-320	517	9	dividend	dividend	NOUN
gujaf-320	517	10	policy	policy	NOUN
gujaf-320	517	11	,	,	PUNCT
gujaf-320	517	12	selloffs	selloff	NOUN
gujaf-320	517	13	,	,	PUNCT
gujaf-320	517	14	organizational	organizational	ADJ
gujaf-320	517	15	form	form	NOUN
gujaf-320	517	16	,	,	PUNCT
gujaf-320	517	17	and	and	CCONJ
gujaf-320	517	18	industry	industry	NOUN
gujaf-320	517	19	structure	structure	NOUN
gujaf-320	517	20	.	.	PUNCT
gujaf-320	518	1	federal	federal	PROPN
gujaf-320	518	2	reserve	reserve	PROPN
gujaf-320	518	3	bank	bank	PROPN
gujaf-320	518	4	of	of	ADP
gujaf-320	518	5	new	new	PROPN
gujaf-320	518	6	york	york	PROPN
gujaf-320	518	7	staff	staff	NOUN
gujaf-320	518	8	reports	report	VERB
gujaf-320	518	9	,	,	PUNCT
gujaf-320	518	10	23(2	23(2	NUM
gujaf-320	518	11	)	)	PUNCT
gujaf-320	518	12	,	,	PUNCT
gujaf-320	518	13	369–389	369–389	NUM
gujaf-320	518	14	.	.	PUNCT
gujaf-320	519	1	mishkin	mishkin	PROPN
gujaf-320	519	2	,	,	PUNCT
gujaf-320	519	3	f.	f.	PROPN
gujaf-320	519	4	s.	s.	PROPN
gujaf-320	519	5	,	,	PUNCT
gujaf-320	519	6	&	&	CCONJ
gujaf-320	519	7	eakins	eakins	PROPN
gujaf-320	519	8	,	,	PUNCT
gujaf-320	519	9	s.	s.	PROPN
gujaf-320	519	10	g.	g.	PROPN
gujaf-320	519	11	(	(	PUNCT
gujaf-320	519	12	2018	2018	NUM
gujaf-320	519	13	)	)	PUNCT
gujaf-320	519	14	.	.	PUNCT
gujaf-320	520	1	financial	financial	ADJ
gujaf-320	520	2	markets	market	NOUN
gujaf-320	520	3	and	and	CCONJ
gujaf-320	520	4	institutions	institution	NOUN
gujaf-320	520	5	(	(	PUNCT
gujaf-320	520	6	9th	9th	ADJ
gujaf-320	520	7	ed	ed	NOUN
gujaf-320	520	8	.	.	PUNCT
gujaf-320	520	9	)	)	PUNCT
gujaf-320	520	10	.	.	PUNCT
gujaf-320	521	1	pearson	pearson	PROPN
gujaf-320	521	2	.	.	PROPN
gujaf-320	521	3	obubohebieri	obubohebieri	PROPN
gujaf-320	521	4	,	,	PUNCT
gujaf-320	521	5	b.	b.	PROPN
gujaf-320	521	6	(	(	PUNCT
gujaf-320	521	7	2023	2023	NUM
gujaf-320	521	8	)	)	PUNCT
gujaf-320	521	9	.	.	PUNCT
gujaf-320	522	1	impact	impact	NOUN
gujaf-320	522	2	of	of	ADP
gujaf-320	522	3	internally	internally	ADV
gujaf-320	522	4	generated	generate	VERB
gujaf-320	522	5	revenue	revenue	NOUN
gujaf-320	522	6	on	on	ADP
gujaf-320	522	7	public	public	ADJ
gujaf-320	522	8	expenditure	expenditure	NOUN
gujaf-320	522	9	in	in	ADP
gujaf-320	522	10	nigeria	nigeria	PROPN
gujaf-320	522	11	.	.	PUNCT
gujaf-320	523	1	fuo	fuo	PROPN
gujaf-320	523	2	journal	journal	PROPN
gujaf-320	523	3	of	of	ADP
gujaf-320	523	4	management	management	NOUN
gujaf-320	523	5	sciences	science	NOUN
gujaf-320	523	6	,	,	PUNCT
gujaf-320	523	7	7(special	7(special	NOUN
gujaf-320	523	8	)	)	PUNCT
gujaf-320	523	9	,	,	PUNCT
gujaf-320	523	10	125–138	125–138	NUM
gujaf-320	523	11	.	.	PUNCT
gujaf-320	524	1	omer	omer	PROPN
gujaf-320	524	2	,	,	PUNCT
gujaf-320	524	3	t.	t.	PROPN
gujaf-320	524	4	c.	c.	PROPN
gujaf-320	524	5	,	,	PUNCT
gujaf-320	524	6	&	&	CCONJ
gujaf-320	524	7	terrando	terrando	PROPN
gujaf-320	524	8	,	,	PUNCT
gujaf-320	524	9	w.	w.	PROPN
gujaf-320	524	10	(	(	PUNCT
gujaf-320	524	11	1999	1999	NUM
gujaf-320	524	12	)	)	PUNCT
gujaf-320	524	13	.	.	PUNCT
gujaf-320	525	1	the	the	DET
gujaf-320	525	2	effect	effect	NOUN
gujaf-320	525	3	of	of	ADP
gujaf-320	525	4	risk	risk	NOUN
gujaf-320	525	5	and	and	CCONJ
gujaf-320	525	6	tax	tax	NOUN
gujaf-320	525	7	differences	difference	NOUN
gujaf-320	525	8	on	on	ADP
gujaf-320	525	9	corporate	corporate	ADJ
gujaf-320	525	10	and	and	CCONJ
gujaf-320	525	11	limited	limited	ADJ
gujaf-320	525	12	partnership	partnership	NOUN
gujaf-320	525	13	capital	capital	NOUN
gujaf-320	525	14	structure	structure	NOUN
gujaf-320	525	15	.	.	PUNCT
gujaf-320	526	1	national	national	ADJ
gujaf-320	526	2	tax	tax	PROPN
gujaf-320	526	3	journal	journal	PROPN
gujaf-320	526	4	,	,	PUNCT
gujaf-320	526	5	52(4	52(4	NUM
gujaf-320	526	6	)	)	PUNCT
gujaf-320	526	7	,	,	PUNCT
gujaf-320	526	8	699–715	699–715	NUM
gujaf-320	526	9	.	.	PUNCT
gujaf-320	527	1	omer	omer	PROPN
gujaf-320	527	2	,	,	PUNCT
gujaf-320	527	3	t.	t.	PROPN
gujaf-320	527	4	,	,	PUNCT
gujaf-320	527	5	molloy	molloy	PROPN
gujaf-320	527	6	,	,	PUNCT
gujaf-320	527	7	k.	k.	PROPN
gujaf-320	527	8	,	,	PUNCT
gujaf-320	527	9	&	&	CCONJ
gujaf-320	527	10	ziebart	ziebart	PROPN
gujaf-320	527	11	,	,	PUNCT
gujaf-320	527	12	d.	d.	PROPN
gujaf-320	527	13	(	(	PUNCT
gujaf-320	527	14	1991	1991	NUM
gujaf-320	527	15	)	)	PUNCT
gujaf-320	527	16	.	.	PUNCT
gujaf-320	528	1	using	use	VERB
gujaf-320	528	2	financial	financial	ADJ
gujaf-320	528	3	statement	statement	NOUN
gujaf-320	528	4	information	information	NOUN
gujaf-320	528	5	in	in	ADP
gujaf-320	528	6	the	the	DET
gujaf-320	528	7	http://europa.eu/	http://europa.eu/	PROPN
gujaf-320	528	8	http://www.ft.com/	http://www.ft.com/	PROPN
gujaf-320	528	9	gusau	gusau	PROPN
gujaf-320	528	10	journal	journal	NOUN
gujaf-320	528	11	of	of	ADP
gujaf-320	528	12	accounting	accounting	NOUN
gujaf-320	528	13	and	and	CCONJ
gujaf-320	528	14	finance	finance	NOUN
gujaf-320	528	15	,	,	PUNCT
gujaf-320	528	16	vol	vol	NOUN
gujaf-320	528	17	.	.	PROPN
gujaf-320	528	18	5	5	NUM
gujaf-320	528	19	,	,	PUNCT
gujaf-320	528	20	issue	issue	NOUN
gujaf-320	528	21	2	2	NUM
gujaf-320	528	22	,	,	PUNCT
gujaf-320	528	23	october	october	PROPN
gujaf-320	528	24	,	,	PUNCT
gujaf-320	528	25	2024	2024	NUM
gujaf-320	528	26	356	356	NUM
gujaf-320	528	27	measurement	measurement	NOUN
gujaf-320	528	28	of	of	ADP
gujaf-320	528	29	effective	effective	ADJ
gujaf-320	528	30	corporate	corporate	ADJ
gujaf-320	528	31	tax	tax	NOUN
gujaf-320	528	32	rates	rate	NOUN
gujaf-320	528	33	.	.	PUNCT
gujaf-320	529	1	journal	journal	NOUN
gujaf-320	529	2	of	of	ADP
gujaf-320	529	3	the	the	DET
gujaf-320	529	4	american	american	PROPN
gujaf-320	529	5	taxation	taxation	PROPN
gujaf-320	529	6	association	association	PROPN
gujaf-320	529	7	,	,	PUNCT
gujaf-320	529	8	spring	spring	PROPN
gujaf-320	529	9	,	,	PUNCT
gujaf-320	529	10	57–73	57–73	NUM
gujaf-320	529	11	.	.	PUNCT
gujaf-320	530	1	porcano	porcano	NOUN
gujaf-320	530	2	,	,	PUNCT
gujaf-320	530	3	t.	t.	PROPN
gujaf-320	530	4	(	(	PUNCT
gujaf-320	530	5	1986	1986	NUM
gujaf-320	530	6	)	)	PUNCT
gujaf-320	530	7	.	.	PUNCT
gujaf-320	531	1	corporate	corporate	ADJ
gujaf-320	531	2	tax	tax	NOUN
gujaf-320	531	3	rates	rate	NOUN
gujaf-320	531	4	:	:	PUNCT
gujaf-320	531	5	progressive	progressive	ADJ
gujaf-320	531	6	,	,	PUNCT
gujaf-320	531	7	proportional	proportional	ADJ
gujaf-320	531	8	,	,	PUNCT
gujaf-320	531	9	or	or	CCONJ
gujaf-320	531	10	regressive	regressive	ADJ
gujaf-320	531	11	.	.	PUNCT
gujaf-320	532	1	the	the	DET
gujaf-320	532	2	national	national	ADJ
gujaf-320	532	3	tax	tax	PROPN
gujaf-320	532	4	journal	journal	PROPN
gujaf-320	532	5	,	,	PUNCT
gujaf-320	532	6	39(4	39(4	NOUN
gujaf-320	532	7	)	)	PUNCT
gujaf-320	532	8	,	,	PUNCT
gujaf-320	532	9	499–517	499–517	PROPN
gujaf-320	532	10	.	.	PUNCT
gujaf-320	533	1	rohaya	rohaya	PROPN
gujaf-320	533	2	,	,	PUNCT
gujaf-320	533	3	m.	m.	NOUN
gujaf-320	533	4	n.	n.	PROPN
gujaf-320	533	5	,	,	PUNCT
gujaf-320	533	6	nursyazwani	nursyazwani	PROPN
gujaf-320	533	7	,	,	PUNCT
gujaf-320	533	8	m.	m.	PROPN
gujaf-320	533	9	f.	f.	PROPN
gujaf-320	533	10	,	,	PUNCT
gujaf-320	533	11	&	&	CCONJ
gujaf-320	533	12	nor’azam	nor’azam	PROPN
gujaf-320	533	13	,	,	PUNCT
gujaf-320	533	14	m.	m.	NOUN
gujaf-320	533	15	(	(	PUNCT
gujaf-320	533	16	2010	2010	NUM
gujaf-320	533	17	)	)	PUNCT
gujaf-320	533	18	.	.	PUNCT
gujaf-320	534	1	corporate	corporate	ADJ
gujaf-320	534	2	tax	tax	NOUN
gujaf-320	534	3	planning	planning	NOUN
gujaf-320	534	4	:	:	PUNCT
gujaf-320	534	5	a	a	DET
gujaf-320	534	6	study	study	NOUN
gujaf-320	534	7	on	on	ADP
gujaf-320	534	8	corporate	corporate	ADJ
gujaf-320	534	9	effective	effective	ADJ
gujaf-320	534	10	tax	tax	NOUN
gujaf-320	534	11	rates	rate	NOUN
gujaf-320	534	12	of	of	ADP
gujaf-320	534	13	malaysian	malaysian	ADJ
gujaf-320	534	14	listed	list	VERB
gujaf-320	534	15	companies	company	NOUN
gujaf-320	534	16	.	.	PUNCT
gujaf-320	535	1	international	international	ADJ
gujaf-320	535	2	journal	journal	PROPN
gujaf-320	535	3	of	of	ADP
gujaf-320	535	4	trade	trade	NOUN
gujaf-320	535	5	,	,	PUNCT
gujaf-320	535	6	economics	economic	NOUN
gujaf-320	535	7	and	and	CCONJ
gujaf-320	535	8	finance	finance	NOUN
gujaf-320	535	9	,	,	PUNCT
gujaf-320	535	10	1(2	1(2	NUM
gujaf-320	535	11	)	)	PUNCT
gujaf-320	535	12	,	,	PUNCT
gujaf-320	535	13	1–5	1–5	PROPN
gujaf-320	535	14	.	.	PUNCT
gujaf-320	535	15	schools	school	NOUN
gujaf-320	535	16	,	,	PUNCT
gujaf-320	535	17	m.	m.	NOUN
gujaf-320	535	18	s.	s.	PROPN
gujaf-320	535	19	,	,	PUNCT
gujaf-320	535	20	&	&	CCONJ
gujaf-320	535	21	wolfson	wolfson	PROPN
gujaf-320	535	22	,	,	PUNCT
gujaf-320	535	23	m.	m.	NOUN
gujaf-320	535	24	a.	a.	NOUN
gujaf-320	535	25	(	(	PUNCT
gujaf-320	535	26	1992	1992	NUM
gujaf-320	535	27	)	)	PUNCT
gujaf-320	535	28	.	.	PUNCT
gujaf-320	536	1	taxes	taxis	NOUN
gujaf-320	536	2	and	and	CCONJ
gujaf-320	536	3	business	business	NOUN
gujaf-320	536	4	strategy	strategy	NOUN
gujaf-320	536	5	.	.	PUNCT
gujaf-320	537	1	englewood	englewood	PROPN
gujaf-320	537	2	cliffs	cliffs	PROPN
gujaf-320	537	3	,	,	PUNCT
gujaf-320	537	4	nj	nj	PROPN
gujaf-320	537	5	:	:	PUNCT
gujaf-320	537	6	prentice	prentice	NOUN
gujaf-320	537	7	-	-	PUNCT
gujaf-320	537	8	hall	hall	NOUN
gujaf-320	537	9	.	.	PUNCT
gujaf-320	538	1	schools	school	NOUN
gujaf-320	538	2	,	,	PUNCT
gujaf-320	538	3	m.	m.	PROPN
gujaf-320	538	4	s.	s.	PROPN
gujaf-320	538	5	,	,	PUNCT
gujaf-320	538	6	wilson	wilson	PROPN
gujaf-320	538	7	,	,	PUNCT
gujaf-320	538	8	g.	g.	PROPN
gujaf-320	538	9	p.	p.	PROPN
gujaf-320	538	10	,	,	PUNCT
gujaf-320	538	11	&	&	CCONJ
gujaf-320	538	12	wolfson	wolfson	PROPN
gujaf-320	538	13	,	,	PUNCT
gujaf-320	538	14	m.	m.	NOUN
gujaf-320	538	15	a.	a.	NOUN
gujaf-320	538	16	(	(	PUNCT
gujaf-320	538	17	1992	1992	NUM
gujaf-320	538	18	)	)	PUNCT
gujaf-320	538	19	.	.	PUNCT
gujaf-320	539	1	firms	firm	NOUN
gujaf-320	539	2	'	'	PART
gujaf-320	539	3	responses	response	NOUN
gujaf-320	539	4	to	to	ADP
gujaf-320	539	5	anticipated	anticipate	VERB
gujaf-320	539	6	reduction	reduction	NOUN
gujaf-320	539	7	in	in	ADP
gujaf-320	539	8	tax	tax	NOUN
gujaf-320	539	9	rates	rate	NOUN
gujaf-320	539	10	:	:	PUNCT
gujaf-320	539	11	the	the	DET
gujaf-320	539	12	tax	tax	NOUN
gujaf-320	539	13	reform	reform	NOUN
gujaf-320	539	14	act	act	NOUN
gujaf-320	539	15	of	of	ADP
gujaf-320	539	16	1986	1986	NUM
gujaf-320	539	17	.	.	PUNCT
gujaf-320	540	1	journal	journal	NOUN
gujaf-320	540	2	of	of	ADP
gujaf-320	540	3	accounting	accounting	NOUN
gujaf-320	540	4	research	research	NOUN
gujaf-320	540	5	,	,	PUNCT
gujaf-320	540	6	30(4	30(4	NUM
gujaf-320	540	7	)	)	PUNCT
gujaf-320	540	8	,	,	PUNCT
gujaf-320	540	9	625–650	625–650	NUM
gujaf-320	540	10	.	.	PUNCT
gujaf-320	541	1	shevlin	shevlin	PROPN
gujaf-320	541	2	,	,	PUNCT
gujaf-320	541	3	t.	t.	PROPN
gujaf-320	541	4	(	(	PUNCT
gujaf-320	541	5	1999	1999	NUM
gujaf-320	541	6	)	)	PUNCT
gujaf-320	541	7	.	.	PUNCT
gujaf-320	542	1	research	research	NOUN
gujaf-320	542	2	in	in	ADP
gujaf-320	542	3	taxation	taxation	NOUN
gujaf-320	542	4	.	.	PUNCT
gujaf-320	543	1	accounting	accounting	NOUN
gujaf-320	543	2	horizons	horizon	NOUN
gujaf-320	543	3	,	,	PUNCT
gujaf-320	543	4	13(4	13(4	NUM
gujaf-320	543	5	)	)	PUNCT
gujaf-320	543	6	,	,	PUNCT
gujaf-320	543	7	427–441	427–441	NUM
gujaf-320	543	8	.	.	PUNCT
gujaf-320	544	1	https://doi.org/10.2308/acch.13.4.427	https://doi.org/10.2308/acch.13.4.427	NOUN
gujaf-320	544	2	sobiech	sobiech	NOUN
gujaf-320	544	3	,	,	PUNCT
gujaf-320	544	4	a.	a.	PROPN
gujaf-320	544	5	l.	l.	PROPN
gujaf-320	544	6	,	,	PUNCT
gujaf-320	544	7	chronopoulos	chronopoulo	NOUN
gujaf-320	544	8	,	,	PUNCT
gujaf-320	544	9	d.	d.	PROPN
gujaf-320	544	10	k.	k.	PROPN
gujaf-320	544	11	,	,	PUNCT
gujaf-320	544	12	&	&	CCONJ
gujaf-320	544	13	wilson	wilson	PROPN
gujaf-320	544	14	,	,	PUNCT
gujaf-320	544	15	j.	j.	PROPN
gujaf-320	544	16	o.	o.	PROPN
gujaf-320	544	17	(	(	PUNCT
gujaf-320	544	18	2021	2021	NUM
gujaf-320	544	19	)	)	PUNCT
gujaf-320	544	20	.	.	PUNCT
gujaf-320	545	1	the	the	DET
gujaf-320	545	2	real	real	ADJ
gujaf-320	545	3	effects	effect	NOUN
gujaf-320	545	4	of	of	ADP
gujaf-320	545	5	bank	bank	NOUN
gujaf-320	545	6	taxation	taxation	NOUN
gujaf-320	545	7	:	:	PUNCT
gujaf-320	545	8	evidence	evidence	NOUN
gujaf-320	545	9	for	for	ADP
gujaf-320	545	10	corporate	corporate	ADJ
gujaf-320	545	11	financing	financing	NOUN
gujaf-320	545	12	and	and	CCONJ
gujaf-320	545	13	investment	investment	NOUN
gujaf-320	545	14	.	.	PUNCT
gujaf-320	546	1	journal	journal	NOUN
gujaf-320	546	2	of	of	ADP
gujaf-320	546	3	corporate	corporate	ADJ
gujaf-320	546	4	finance	finance	NOUN
gujaf-320	546	5	,	,	PUNCT
gujaf-320	546	6	69	69	NUM
gujaf-320	546	7	,	,	PUNCT
gujaf-320	546	8	101989	101989	NUM
gujaf-320	546	9	.	.	PUNCT
gujaf-320	547	1	u.s	u.s	PROPN
gujaf-320	547	2	.	.	PROPN
gujaf-320	547	3	securities	security	NOUN
gujaf-320	547	4	regulations	regulation	NOUN
gujaf-320	547	5	(	(	PUNCT
gujaf-320	547	6	n.d	n.d	PROPN
gujaf-320	547	7	.	.	PROPN
gujaf-320	547	8	)	)	PUNCT
gujaf-320	547	9	.	.	PUNCT
gujaf-320	548	1	(	(	PUNCT
gujaf-320	548	2	kenneth	kenneth	PROPN
gujaf-320	548	3	lehna	lehna	PROPN
gujaf-320	548	4	&	&	CCONJ
gujaf-320	548	5	robert	robert	PROPN
gujaf-320	548	6	kamphius	kamphius	PROPN
gujaf-320	548	7	,	,	PUNCT
gujaf-320	548	8	eds	eds	PROPN
gujaf-320	548	9	.	.	PUNCT
gujaf-320	548	10	)	)	PUNCT
gujaf-320	548	11	.	.	PUNCT
gujaf-320	549	1	burr	burr	PROPN
gujaf-320	549	2	ridge	ridge	PROPN
gujaf-320	549	3	,	,	PUNCT
gujaf-320	549	4	illinois	illinois	PROPN
gujaf-320	549	5	:	:	PUNCT
gujaf-320	549	6	irwin	irwin	PROPN
gujaf-320	549	7	professional	professional	ADJ
gujaf-320	549	8	publishing	publishing	NOUN
gujaf-320	549	9	.	.	PUNCT
gujaf-320	550	1	van	van	PROPN
gujaf-320	550	2	apeldoorn	apeldoorn	PROPN
gujaf-320	550	3	,	,	PUNCT
gujaf-320	550	4	l.	l.	PROPN
gujaf-320	550	5	(	(	PUNCT
gujaf-320	550	6	2018	2018	NUM
gujaf-320	550	7	)	)	PUNCT
gujaf-320	550	8	.	.	PUNCT
gujaf-320	551	1	beps	bep	NOUN
gujaf-320	551	2	,	,	PUNCT
gujaf-320	551	3	tax	tax	NOUN
gujaf-320	551	4	sovereignty	sovereignty	NOUN
gujaf-320	551	5	and	and	CCONJ
gujaf-320	551	6	global	global	ADJ
gujaf-320	551	7	justice	justice	NOUN
gujaf-320	551	8	.	.	PUNCT
gujaf-320	552	1	critical	critical	ADJ
gujaf-320	552	2	review	review	NOUN
gujaf-320	552	3	of	of	ADP
gujaf-320	552	4	international	international	ADJ
gujaf-320	552	5	social	social	ADJ
gujaf-320	552	6	and	and	CCONJ
gujaf-320	552	7	political	political	ADJ
gujaf-320	552	8	philosophy	philosophy	NOUN
gujaf-320	552	9	,	,	PUNCT
gujaf-320	552	10	21(4	21(4	NUM
gujaf-320	552	11	)	)	PUNCT
gujaf-320	552	12	,	,	PUNCT
gujaf-320	552	13	478–499	478–499	NUM
gujaf-320	552	14	.	.	PUNCT
gujaf-320	553	1	wilkie	wilkie	PROPN
gujaf-320	553	2	,	,	PUNCT
gujaf-320	553	3	p.	p.	PROPN
gujaf-320	553	4	,	,	PUNCT
gujaf-320	553	5	&	&	CCONJ
gujaf-320	553	6	limberg	limberg	PROPN
gujaf-320	553	7	,	,	PUNCT
gujaf-320	553	8	s.	s.	PROPN
gujaf-320	553	9	(	(	PUNCT
gujaf-320	553	10	1990	1990	NUM
gujaf-320	553	11	)	)	PUNCT
gujaf-320	553	12	.	.	PUNCT
gujaf-320	554	1	the	the	DET
gujaf-320	554	2	relationship	relationship	NOUN
gujaf-320	554	3	between	between	ADP
gujaf-320	554	4	firm	firm	ADJ
gujaf-320	554	5	size	size	NOUN
gujaf-320	554	6	and	and	CCONJ
gujaf-320	554	7	effective	effective	ADJ
gujaf-320	554	8	tax	tax	NOUN
gujaf-320	554	9	rate	rate	NOUN
gujaf-320	554	10	:	:	PUNCT
gujaf-320	554	11	a	a	DET
gujaf-320	554	12	reconciliation	reconciliation	NOUN
gujaf-320	554	13	of	of	ADP
gujaf-320	554	14	zimmerman	zimmerman	PROPN
gujaf-320	554	15	(	(	PUNCT
gujaf-320	554	16	1983	1983	NUM
gujaf-320	554	17	)	)	PUNCT
gujaf-320	554	18	and	and	CCONJ
gujaf-320	554	19	porcano	porcano	NOUN
gujaf-320	554	20	(	(	PUNCT
gujaf-320	554	21	1986	1986	NUM
gujaf-320	554	22	)	)	PUNCT
gujaf-320	554	23	.	.	PUNCT
gujaf-320	555	1	journal	journal	NOUN
gujaf-320	555	2	of	of	ADP
gujaf-320	555	3	the	the	DET
gujaf-320	555	4	american	american	PROPN
gujaf-320	555	5	taxation	taxation	PROPN
gujaf-320	555	6	association	association	PROPN
gujaf-320	555	7	,	,	PUNCT
gujaf-320	555	8	spring	spring	PROPN
gujaf-320	555	9	,	,	PUNCT
gujaf-320	555	10	76–91	76–91	NUM
gujaf-320	555	11	.	.	PUNCT
gujaf-320	556	1	zimmerman	zimmerman	PROPN
gujaf-320	556	2	,	,	PUNCT
gujaf-320	556	3	j.	j.	PROPN
gujaf-320	556	4	(	(	PUNCT
gujaf-320	556	5	1983	1983	NUM
gujaf-320	556	6	)	)	PUNCT
gujaf-320	556	7	.	.	PUNCT
gujaf-320	557	1	taxes	taxis	NOUN
gujaf-320	557	2	and	and	CCONJ
gujaf-320	557	3	firm	firm	ADJ
gujaf-320	557	4	size	size	NOUN
gujaf-320	557	5	.	.	PUNCT
gujaf-320	558	1	journal	journal	NOUN
gujaf-320	558	2	of	of	ADP
gujaf-320	558	3	accounting	accounting	NOUN
gujaf-320	558	4	and	and	CCONJ
gujaf-320	558	5	economics	economic	NOUN
gujaf-320	558	6	,	,	PUNCT
gujaf-320	558	7	5(2	5(2	NUM
gujaf-320	558	8	)	)	PUNCT
gujaf-320	558	9	,	,	PUNCT
gujaf-320	558	10	119	119	NUM
gujaf-320	558	11	–	–	SYM
gujaf-320	558	12	149	149	NUM
gujaf-320	558	13	.	.	PUNCT
gujaf-320	559	1	https://doi.org/10.2308/acch.13.4.427	https://doi.org/10.2308/acch.13.4.427	NOUN