id	sid	tid	token	lemma	pos
gujaf-321	1	1	gusau	gusau	PROPN
gujaf-321	1	2	journal	journal	NOUN
gujaf-321	1	3	of	of	ADP
gujaf-321	1	4	accounting	accounting	NOUN
gujaf-321	1	5	and	and	CCONJ
gujaf-321	1	6	finance	finance	NOUN
gujaf-321	1	7	,	,	PUNCT
gujaf-321	1	8	vol	vol	NOUN
gujaf-321	1	9	.	.	PROPN
gujaf-321	1	10	5	5	NUM
gujaf-321	1	11	,	,	PUNCT
gujaf-321	1	12	issue	issue	NOUN
gujaf-321	1	13	2	2	NUM
gujaf-321	1	14	,	,	PUNCT
gujaf-321	1	15	october	october	PROPN
gujaf-321	1	16	,	,	PUNCT
gujaf-321	1	17	2024	2024	NUM
gujaf-321	1	18	i	i	PRON
gujaf-321	1	19	gusau	gusau	PROPN
gujaf-321	1	20	journal	journal	NOUN
gujaf-321	1	21	of	of	ADP
gujaf-321	1	22	accounting	accounting	NOUN
gujaf-321	1	23	and	and	CCONJ
gujaf-321	1	24	finance	finance	NOUN
gujaf-321	1	25	(	(	PUNCT
gujaf-321	1	26	gujaf	gujaf	NOUN
gujaf-321	1	27	)	)	PUNCT
gujaf-321	1	28	vol	vol	NOUN
gujaf-321	1	29	.	.	NOUN
gujaf-321	2	1	5	5	NUM
gujaf-321	2	2	issue	issue	NOUN
gujaf-321	2	3	2	2	NUM
gujaf-321	2	4	,	,	PUNCT
gujaf-321	2	5	october	october	PROPN
gujaf-321	2	6	,	,	PUNCT
gujaf-321	2	7	2024	2024	NUM
gujaf-321	2	8	issn	issn	X
gujaf-321	2	9	:	:	PUNCT
gujaf-321	2	10	2756	2756	NUM
gujaf-321	2	11	-	-	PUNCT
gujaf-321	2	12	665x	665x	NOUN
gujaf-321	2	13	a	a	DET
gujaf-321	2	14	publication	publication	NOUN
gujaf-321	2	15	of	of	ADP
gujaf-321	2	16	department	department	NOUN
gujaf-321	2	17	of	of	ADP
gujaf-321	2	18	accounting	accounting	NOUN
gujaf-321	2	19	and	and	CCONJ
gujaf-321	2	20	finance	finance	NOUN
gujaf-321	2	21	,	,	PUNCT
gujaf-321	2	22	faculty	faculty	NOUN
gujaf-321	2	23	of	of	ADP
gujaf-321	2	24	management	management	NOUN
gujaf-321	2	25	and	and	CCONJ
gujaf-321	2	26	social	social	ADJ
gujaf-321	2	27	sciences	science	NOUN
gujaf-321	2	28	,	,	PUNCT
gujaf-321	2	29	federal	federal	ADJ
gujaf-321	2	30	university	university	NOUN
gujaf-321	2	31	gusau	gusau	NOUN
gujaf-321	2	32	,	,	PUNCT
gujaf-321	2	33	zamfara	zamfara	PROPN
gujaf-321	2	34	state	state	PROPN
gujaf-321	2	35	-nigeria	-nigeria	PROPN
gujaf-321	2	36	gusau	gusau	ADJ
gujaf-321	2	37	journal	journal	NOUN
gujaf-321	2	38	of	of	ADP
gujaf-321	2	39	accounting	accounting	NOUN
gujaf-321	2	40	and	and	CCONJ
gujaf-321	2	41	finance	finance	NOUN
gujaf-321	2	42	,	,	PUNCT
gujaf-321	2	43	vol	vol	NOUN
gujaf-321	2	44	.	.	PROPN
gujaf-321	2	45	5	5	NUM
gujaf-321	2	46	,	,	PUNCT
gujaf-321	2	47	issue	issue	NOUN
gujaf-321	2	48	2	2	NUM
gujaf-321	2	49	,	,	PUNCT
gujaf-321	2	50	october	october	PROPN
gujaf-321	2	51	,	,	PUNCT
gujaf-321	2	52	2024	2024	NUM
gujaf-321	2	53	ii	ii	NUM
gujaf-321	2	54	©	©	PROPN
gujaf-321	2	55	department	department	PROPN
gujaf-321	2	56	of	of	ADP
gujaf-321	2	57	accounting	accounting	NOUN
gujaf-321	2	58	and	and	CCONJ
gujaf-321	2	59	finance	finance	NOUN
gujaf-321	2	60	vol	vol	NOUN
gujaf-321	2	61	.	.	PUNCT
gujaf-321	2	62	5	5	NUM
gujaf-321	2	63	issue	issue	NOUN
gujaf-321	2	64	2	2	NUM
gujaf-321	2	65	october	october	PROPN
gujaf-321	2	66	,	,	PUNCT
gujaf-321	2	67	2024	2024	NUM
gujaf-321	2	68	issn	issn	X
gujaf-321	2	69	:	:	PUNCT
gujaf-321	2	70	2756	2756	NUM
gujaf-321	2	71	-	-	PUNCT
gujaf-321	2	72	665x	665x	NOUN
gujaf-321	2	73	a	a	DET
gujaf-321	2	74	publication	publication	NOUN
gujaf-321	2	75	of	of	ADP
gujaf-321	2	76	department	department	NOUN
gujaf-321	2	77	of	of	ADP
gujaf-321	2	78	accounting	accounting	NOUN
gujaf-321	2	79	and	and	CCONJ
gujaf-321	2	80	finance	finance	NOUN
gujaf-321	2	81	,	,	PUNCT
gujaf-321	2	82	faculty	faculty	NOUN
gujaf-321	2	83	of	of	ADP
gujaf-321	2	84	management	management	NOUN
gujaf-321	2	85	and	and	CCONJ
gujaf-321	2	86	social	social	ADJ
gujaf-321	2	87	sciences	science	NOUN
gujaf-321	2	88	,	,	PUNCT
gujaf-321	2	89	federal	federal	ADJ
gujaf-321	2	90	university	university	NOUN
gujaf-321	2	91	gusau	gusau	NOUN
gujaf-321	2	92	,	,	PUNCT
gujaf-321	2	93	zamfara	zamfara	PROPN
gujaf-321	2	94	state	state	NOUN
gujaf-321	2	95	-nigeria	-nigeria	PROPN
gujaf-321	2	96	all	all	DET
gujaf-321	2	97	rights	right	NOUN
gujaf-321	2	98	reserved	reserve	VERB
gujaf-321	2	99	except	except	SCONJ
gujaf-321	2	100	for	for	ADP
gujaf-321	2	101	academic	academic	ADJ
gujaf-321	2	102	purposes	purpose	NOUN
gujaf-321	2	103	no	no	DET
gujaf-321	2	104	part	part	NOUN
gujaf-321	2	105	or	or	CCONJ
gujaf-321	2	106	whole	whole	NOUN
gujaf-321	2	107	of	of	ADP
gujaf-321	2	108	this	this	DET
gujaf-321	2	109	publication	publication	NOUN
gujaf-321	2	110	is	be	AUX
gujaf-321	2	111	allowed	allow	VERB
gujaf-321	2	112	to	to	PART
gujaf-321	2	113	be	be	AUX
gujaf-321	2	114	reproduced	reproduce	VERB
gujaf-321	2	115	,	,	PUNCT
gujaf-321	2	116	stored	store	VERB
gujaf-321	2	117	in	in	ADP
gujaf-321	2	118	a	a	DET
gujaf-321	2	119	retrieval	retrieval	NOUN
gujaf-321	2	120	system	system	NOUN
gujaf-321	2	121	or	or	CCONJ
gujaf-321	2	122	transmitted	transmit	VERB
gujaf-321	2	123	in	in	ADP
gujaf-321	2	124	any	any	DET
gujaf-321	2	125	form	form	NOUN
gujaf-321	2	126	or	or	CCONJ
gujaf-321	2	127	by	by	ADP
gujaf-321	2	128	any	any	DET
gujaf-321	2	129	means	mean	NOUN
gujaf-321	2	130	be	be	AUX
gujaf-321	2	131	it	it	PRON
gujaf-321	2	132	mechanical	mechanical	ADJ
gujaf-321	2	133	,	,	PUNCT
gujaf-321	2	134	electrical	electrical	ADJ
gujaf-321	2	135	,	,	PUNCT
gujaf-321	2	136	photocopying	photocopying	NOUN
gujaf-321	2	137	,	,	PUNCT
gujaf-321	2	138	recording	recording	NOUN
gujaf-321	2	139	or	or	CCONJ
gujaf-321	2	140	otherwise	otherwise	ADV
gujaf-321	2	141	,	,	PUNCT
gujaf-321	2	142	without	without	ADP
gujaf-321	2	143	prior	prior	ADJ
gujaf-321	2	144	permission	permission	NOUN
gujaf-321	2	145	of	of	ADP
gujaf-321	2	146	the	the	DET
gujaf-321	2	147	copyright	copyright	NOUN
gujaf-321	2	148	owner	owner	NOUN
gujaf-321	2	149	.	.	PUNCT
gujaf-321	3	1	published	publish	VERB
gujaf-321	3	2	and	and	CCONJ
gujaf-321	3	3	printed	print	VERB
gujaf-321	3	4	by	by	ADP
gujaf-321	3	5	:	:	PUNCT
gujaf-321	3	6	ahmadu	ahmadu	PROPN
gujaf-321	3	7	bello	bello	PROPN
gujaf-321	3	8	university	university	PROPN
gujaf-321	3	9	press	press	NOUN
gujaf-321	3	10	limited	limit	VERB
gujaf-321	3	11	,	,	PUNCT
gujaf-321	3	12	zaria	zaria	PROPN
gujaf-321	3	13	kaduna	kaduna	PROPN
gujaf-321	3	14	state	state	PROPN
gujaf-321	3	15	,	,	PUNCT
gujaf-321	3	16	nigeria	nigeria	PROPN
gujaf-321	3	17	.	.	PUNCT
gujaf-321	4	1	tel	tel	ADP
gujaf-321	4	2	:	:	PUNCT
gujaf-321	4	3	08065949711	08065949711	NUM
gujaf-321	4	4	,	,	PUNCT
gujaf-321	4	5	069	069	NUM
gujaf-321	4	6	-	-	SYM
gujaf-321	4	7	879121	879121	NUM
gujaf-321	4	8	e	e	NOUN
gujaf-321	4	9	-	-	NOUN
gujaf-321	4	10	mail	mail	NOUN
gujaf-321	4	11	:	:	PUNCT
gujaf-321	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-321	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-321	5	1	website	website	NOUN
gujaf-321	5	2	:	:	PUNCT
gujaf-321	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-321	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-321	5	5	gusau	gusau	PROPN
gujaf-321	5	6	journal	journal	PROPN
gujaf-321	5	7	of	of	ADP
gujaf-321	5	8	accounting	accounting	NOUN
gujaf-321	5	9	and	and	CCONJ
gujaf-321	5	10	finance	finance	NOUN
gujaf-321	5	11	,	,	PUNCT
gujaf-321	5	12	vol	vol	NOUN
gujaf-321	5	13	.	.	PROPN
gujaf-321	5	14	5	5	NUM
gujaf-321	5	15	,	,	PUNCT
gujaf-321	5	16	issue	issue	NOUN
gujaf-321	5	17	2	2	NUM
gujaf-321	5	18	,	,	PUNCT
gujaf-321	5	19	october	october	PROPN
gujaf-321	5	20	,	,	PUNCT
gujaf-321	5	21	2024	2024	NUM
gujaf-321	5	22	iii	iii	NUM
gujaf-321	5	23	editorial	editorial	PROPN
gujaf-321	5	24	board	board	NOUN
gujaf-321	5	25	editor	editor	NOUN
gujaf-321	5	26	-	-	PUNCT
gujaf-321	5	27	in	in	ADP
gujaf-321	5	28	-	-	PUNCT
gujaf-321	5	29	chief	chief	NOUN
gujaf-321	5	30	:	:	PUNCT
gujaf-321	5	31	prof	prof	PROPN
gujaf-321	5	32	.	.	PUNCT
gujaf-321	5	33	shehu	shehu	PROPN
gujaf-321	5	34	usman	usman	PROPN
gujaf-321	5	35	hassan	hassan	PROPN
gujaf-321	5	36	department	department	PROPN
gujaf-321	5	37	of	of	ADP
gujaf-321	5	38	accounting	accounting	PROPN
gujaf-321	5	39	,	,	PUNCT
gujaf-321	5	40	federal	federal	ADJ
gujaf-321	5	41	university	university	PROPN
gujaf-321	5	42	of	of	ADP
gujaf-321	5	43	kashere	kashere	PROPN
gujaf-321	5	44	,	,	PUNCT
gujaf-321	5	45	gombe	gombe	ADJ
gujaf-321	5	46	state	state	NOUN
gujaf-321	5	47	.	.	PUNCT
gujaf-321	6	1	associate	associate	NOUN
gujaf-321	6	2	editor	editor	NOUN
gujaf-321	6	3	:	:	PUNCT
gujaf-321	6	4	dr	dr	PROPN
gujaf-321	6	5	.	.	PROPN
gujaf-321	6	6	muhammad	muhammad	PROPN
gujaf-321	6	7	mustapha	mustapha	PROPN
gujaf-321	6	8	bagudo	bagudo	PROPN
gujaf-321	6	9	department	department	PROPN
gujaf-321	6	10	of	of	ADP
gujaf-321	6	11	accounting	accounting	PROPN
gujaf-321	6	12	,	,	PUNCT
gujaf-321	6	13	ahmadu	ahmadu	PROPN
gujaf-321	6	14	bello	bello	PROPN
gujaf-321	6	15	university	university	PROPN
gujaf-321	6	16	zaria	zaria	PROPN
gujaf-321	6	17	,	,	PUNCT
gujaf-321	6	18	kaduna	kaduna	PROPN
gujaf-321	6	19	state	state	PROPN
gujaf-321	6	20	.	.	PUNCT
gujaf-321	7	1	managing	manage	VERB
gujaf-321	7	2	editor	editor	NOUN
gujaf-321	7	3	:	:	PUNCT
gujaf-321	7	4	dr	dr	PROPN
gujaf-321	7	5	.	.	PROPN
gujaf-321	7	6	umar	umar	PROPN
gujaf-321	7	7	farouk	farouk	PROPN
gujaf-321	7	8	abdulkarim	abdulkarim	PROPN
gujaf-321	7	9	department	department	PROPN
gujaf-321	7	10	of	of	ADP
gujaf-321	7	11	accounting	accounting	NOUN
gujaf-321	7	12	and	and	CCONJ
gujaf-321	7	13	finance	finance	NOUN
gujaf-321	7	14	,	,	PUNCT
gujaf-321	7	15	federal	federal	ADJ
gujaf-321	7	16	university	university	NOUN
gujaf-321	7	17	gusau	gusau	PROPN
gujaf-321	7	18	,	,	PUNCT
gujaf-321	7	19	zamfara	zamfara	PROPN
gujaf-321	7	20	state	state	PROPN
gujaf-321	7	21	.	.	PUNCT
gujaf-321	8	1	editorial	editorial	PROPN
gujaf-321	8	2	board	board	NOUN
gujaf-321	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-321	8	4	modu	modu	PROPN
gujaf-321	8	5	kumshe	kumshe	PROPN
gujaf-321	8	6	department	department	PROPN
gujaf-321	8	7	of	of	ADP
gujaf-321	8	8	accounting	accounting	PROPN
gujaf-321	8	9	,	,	PUNCT
gujaf-321	8	10	university	university	NOUN
gujaf-321	8	11	of	of	ADP
gujaf-321	8	12	maiduguri	maiduguri	PROPN
gujaf-321	8	13	,	,	PUNCT
gujaf-321	8	14	borno	borno	PROPN
gujaf-321	8	15	state	state	PROPN
gujaf-321	8	16	.	.	PUNCT
gujaf-321	9	1	prof	prof	PROPN
gujaf-321	9	2	ugochukwu	ugochukwu	PROPN
gujaf-321	9	3	c.	c.	PROPN
gujaf-321	9	4	nzewi	nzewi	VERB
gujaf-321	9	5	department	department	PROPN
gujaf-321	9	6	of	of	ADP
gujaf-321	9	7	accounting	accounting	PROPN
gujaf-321	9	8	,	,	PUNCT
gujaf-321	9	9	paul	paul	PROPN
gujaf-321	9	10	university	university	PROPN
gujaf-321	9	11	awka	awka	NOUN
gujaf-321	9	12	,	,	PUNCT
gujaf-321	9	13	anambra	anambra	PROPN
gujaf-321	9	14	state	state	PROPN
gujaf-321	9	15	.	.	PUNCT
gujaf-321	10	1	prof	prof	PROPN
gujaf-321	10	2	kabir	kabir	PROPN
gujaf-321	10	3	tahir	tahir	PROPN
gujaf-321	10	4	hamid	hamid	PROPN
gujaf-321	10	5	department	department	PROPN
gujaf-321	10	6	of	of	ADP
gujaf-321	10	7	accounting	accounting	PROPN
gujaf-321	10	8	,	,	PUNCT
gujaf-321	10	9	bayero	bayero	PROPN
gujaf-321	10	10	university	university	PROPN
gujaf-321	10	11	,	,	PUNCT
gujaf-321	10	12	kano	kano	PROPN
gujaf-321	10	13	,	,	PUNCT
gujaf-321	10	14	kano	kano	PROPN
gujaf-321	10	15	state	state	PROPN
gujaf-321	10	16	.	.	PUNCT
gujaf-321	11	1	prof	prof	PROPN
gujaf-321	11	2	.	.	PUNCT
gujaf-321	12	1	ekoja	ekoja	PROPN
gujaf-321	12	2	b.	b.	PROPN
gujaf-321	12	3	ekoja	ekoja	PROPN
gujaf-321	12	4	department	department	PROPN
gujaf-321	12	5	of	of	ADP
gujaf-321	12	6	accounting	accounting	PROPN
gujaf-321	12	7	,	,	PUNCT
gujaf-321	12	8	university	university	PROPN
gujaf-321	12	9	of	of	ADP
gujaf-321	12	10	jos	jos	PROPN
gujaf-321	12	11	.	.	PROPN
gujaf-321	12	12	prof	prof	PROPN
gujaf-321	12	13	.	.	PUNCT
gujaf-321	13	1	clifford	clifford	PROPN
gujaf-321	13	2	ofurum	ofurum	PROPN
gujaf-321	13	3	department	department	PROPN
gujaf-321	13	4	of	of	ADP
gujaf-321	13	5	accounting	accounting	PROPN
gujaf-321	13	6	,	,	PUNCT
gujaf-321	13	7	university	university	NOUN
gujaf-321	13	8	of	of	ADP
gujaf-321	13	9	portharcourt	portharcourt	PROPN
gujaf-321	13	10	,	,	PUNCT
gujaf-321	13	11	rivers	river	NOUN
gujaf-321	13	12	state	state	PROPN
gujaf-321	13	13	.	.	PUNCT
gujaf-321	14	1	prof	prof	PROPN
gujaf-321	14	2	.	.	PUNCT
gujaf-321	15	1	ahmad	ahmad	PROPN
gujaf-321	15	2	bello	bello	PROPN
gujaf-321	15	3	dogarawa	dogarawa	PROPN
gujaf-321	15	4	department	department	PROPN
gujaf-321	15	5	of	of	ADP
gujaf-321	15	6	accounting	accounting	NOUN
gujaf-321	15	7	,	,	PUNCT
gujaf-321	15	8	ahmadu	ahmadu	PROPN
gujaf-321	15	9	bello	bello	PROPN
gujaf-321	15	10	university	university	PROPN
gujaf-321	15	11	zaria	zaria	PROPN
gujaf-321	15	12	.	.	PUNCT
gujaf-321	16	1	prof	prof	PROPN
gujaf-321	16	2	.	.	PUNCT
gujaf-321	17	1	yusuf	yusuf	PROPN
gujaf-321	17	2	.	.	PUNCT
gujaf-321	18	1	b.	b.	PROPN
gujaf-321	18	2	rahman	rahman	PROPN
gujaf-321	18	3	department	department	PROPN
gujaf-321	18	4	of	of	ADP
gujaf-321	18	5	accounting	accounting	PROPN
gujaf-321	18	6	,	,	PUNCT
gujaf-321	18	7	lagos	lagos	NOUN
gujaf-321	18	8	state	state	PROPN
gujaf-321	18	9	university	university	PROPN
gujaf-321	18	10	,	,	PUNCT
gujaf-321	18	11	lagos	lagos	NOUN
gujaf-321	18	12	state	state	NOUN
gujaf-321	18	13	.	.	PUNCT
gujaf-321	19	1	prof	prof	PROPN
gujaf-321	19	2	.	.	PUNCT
gujaf-321	20	1	suleiman	suleiman	PROPN
gujaf-321	20	2	a.	a.	PROPN
gujaf-321	20	3	s.	s.	PROPN
gujaf-321	20	4	aruwa	aruwa	PROPN
gujaf-321	20	5	department	department	PROPN
gujaf-321	20	6	of	of	ADP
gujaf-321	20	7	accounting	accounting	PROPN
gujaf-321	20	8	,	,	PUNCT
gujaf-321	20	9	nasarawa	nasarawa	PROPN
gujaf-321	20	10	state	state	PROPN
gujaf-321	20	11	university	university	PROPN
gujaf-321	20	12	,	,	PUNCT
gujaf-321	20	13	keffi	keffi	PROPN
gujaf-321	20	14	,	,	PUNCT
gujaf-321	20	15	nasarawa	nasarawa	PROPN
gujaf-321	20	16	state	state	PROPN
gujaf-321	20	17	.	.	PUNCT
gujaf-321	21	1	prof	prof	PROPN
gujaf-321	21	2	.	.	PUNCT
gujaf-321	22	1	muhammad	muhammad	PROPN
gujaf-321	22	2	junaidu	junaidu	PROPN
gujaf-321	22	3	kurawa	kurawa	PROPN
gujaf-321	22	4	department	department	PROPN
gujaf-321	22	5	of	of	ADP
gujaf-321	22	6	accounting	accounting	PROPN
gujaf-321	22	7	,	,	PUNCT
gujaf-321	22	8	bayero	bayero	PROPN
gujaf-321	22	9	university	university	PROPN
gujaf-321	22	10	kano	kano	PROPN
gujaf-321	22	11	,	,	PUNCT
gujaf-321	22	12	kano	kano	PROPN
gujaf-321	22	13	state	state	PROPN
gujaf-321	22	14	.	.	PUNCT
gujaf-321	23	1	prof	prof	PROPN
gujaf-321	23	2	.	.	PUNCT
gujaf-321	24	1	muhammad	muhammad	PROPN
gujaf-321	24	2	habibu	habibu	ADJ
gujaf-321	24	3	sabari	sabari	PROPN
gujaf-321	24	4	department	department	PROPN
gujaf-321	24	5	of	of	ADP
gujaf-321	24	6	accounting	accounting	NOUN
gujaf-321	24	7	,	,	PUNCT
gujaf-321	24	8	ahmadu	ahmadu	PROPN
gujaf-321	24	9	bello	bello	PROPN
gujaf-321	24	10	university	university	PROPN
gujaf-321	24	11	,	,	PUNCT
gujaf-321	24	12	zaria	zaria	PROPN
gujaf-321	24	13	.	.	PUNCT
gujaf-321	25	1	gusau	gusau	PROPN
gujaf-321	25	2	journal	journal	PROPN
gujaf-321	25	3	of	of	ADP
gujaf-321	25	4	accounting	accounting	NOUN
gujaf-321	25	5	and	and	CCONJ
gujaf-321	25	6	finance	finance	NOUN
gujaf-321	25	7	,	,	PUNCT
gujaf-321	25	8	vol	vol	NOUN
gujaf-321	25	9	.	.	PROPN
gujaf-321	25	10	5	5	NUM
gujaf-321	25	11	,	,	PUNCT
gujaf-321	25	12	issue	issue	NOUN
gujaf-321	25	13	2	2	NUM
gujaf-321	25	14	,	,	PUNCT
gujaf-321	25	15	october	october	PROPN
gujaf-321	25	16	,	,	PUNCT
gujaf-321	25	17	2024	2024	NUM
gujaf-321	25	18	iv	iv	NUM
gujaf-321	25	19	prof	prof	NOUN
gujaf-321	25	20	.	.	PUNCT
gujaf-321	26	1	okpanachi	okpanachi	PROPN
gujaf-321	26	2	joshua	joshua	PROPN
gujaf-321	26	3	department	department	PROPN
gujaf-321	26	4	of	of	ADP
gujaf-321	26	5	accounting	accounting	NOUN
gujaf-321	26	6	and	and	CCONJ
gujaf-321	26	7	management	management	NOUN
gujaf-321	26	8	,	,	PUNCT
gujaf-321	26	9	nigerian	nigerian	ADJ
gujaf-321	26	10	defence	defence	PROPN
gujaf-321	26	11	academy	academy	PROPN
gujaf-321	26	12	,	,	PUNCT
gujaf-321	26	13	kaduna	kaduna	PROPN
gujaf-321	26	14	.	.	PROPN
gujaf-321	26	15	prof	prof	PROPN
gujaf-321	26	16	.	.	PUNCT
gujaf-321	27	1	hassan	hassan	PROPN
gujaf-321	27	2	ibrahim	ibrahim	PROPN
gujaf-321	27	3	department	department	PROPN
gujaf-321	27	4	of	of	ADP
gujaf-321	27	5	accounting	accounting	PROPN
gujaf-321	27	6	,	,	PUNCT
gujaf-321	27	7	ibb	ibb	NOUN
gujaf-321	27	8	university	university	NOUN
gujaf-321	27	9	,	,	PUNCT
gujaf-321	27	10	lapai	lapai	NOUN
gujaf-321	27	11	,	,	PUNCT
gujaf-321	27	12	niger	niger	NOUN
gujaf-321	27	13	state	state	NOUN
gujaf-321	27	14	.	.	PUNCT
gujaf-321	28	1	prof	prof	PROPN
gujaf-321	28	2	.	.	PUNCT
gujaf-321	29	1	ifeoma	ifeoma	PROPN
gujaf-321	29	2	mary	mary	PROPN
gujaf-321	29	3	okwo	okwo	PROPN
gujaf-321	29	4	department	department	PROPN
gujaf-321	29	5	of	of	ADP
gujaf-321	29	6	accounting	accounting	PROPN
gujaf-321	29	7	,	,	PUNCT
gujaf-321	29	8	enugu	enugu	PROPN
gujaf-321	29	9	state	state	PROPN
gujaf-321	29	10	university	university	PROPN
gujaf-321	29	11	of	of	ADP
gujaf-321	29	12	science	science	NOUN
gujaf-321	29	13	and	and	CCONJ
gujaf-321	29	14	technology	technology	NOUN
gujaf-321	29	15	,	,	PUNCT
gujaf-321	29	16	enugu	enugu	PROPN
gujaf-321	29	17	state	state	PROPN
gujaf-321	29	18	.	.	PUNCT
gujaf-321	30	1	prof	prof	PROPN
gujaf-321	30	2	.	.	PROPN
gujaf-321	31	1	aminu	aminu	PROPN
gujaf-321	31	2	isah	isah	PROPN
gujaf-321	31	3	department	department	PROPN
gujaf-321	31	4	of	of	ADP
gujaf-321	31	5	accounting	accounting	PROPN
gujaf-321	31	6	,	,	PUNCT
gujaf-321	31	7	bayero	bayero	PROPN
gujaf-321	31	8	university	university	PROPN
gujaf-321	31	9	,	,	PUNCT
gujaf-321	31	10	kano	kano	PROPN
gujaf-321	31	11	,	,	PUNCT
gujaf-321	31	12	kano	kano	PROPN
gujaf-321	31	13	state	state	PROPN
gujaf-321	31	14	.	.	PUNCT
gujaf-321	32	1	prof	prof	PROPN
gujaf-321	32	2	.	.	PUNCT
gujaf-321	33	1	ahmadu	ahmadu	PROPN
gujaf-321	33	2	bello	bello	PROPN
gujaf-321	33	3	department	department	PROPN
gujaf-321	33	4	of	of	ADP
gujaf-321	33	5	accounting	accounting	NOUN
gujaf-321	33	6	,	,	PUNCT
gujaf-321	33	7	ahmadu	ahmadu	PROPN
gujaf-321	33	8	bello	bello	PROPN
gujaf-321	33	9	university	university	PROPN
gujaf-321	33	10	,	,	PUNCT
gujaf-321	33	11	zaria	zaria	PROPN
gujaf-321	33	12	.	.	PUNCT
gujaf-321	34	1	prof	prof	PROPN
gujaf-321	34	2	.	.	PUNCT
gujaf-321	35	1	musa	musa	PROPN
gujaf-321	35	2	yelwa	yelwa	PROPN
gujaf-321	35	3	abubakar	abubakar	PROPN
gujaf-321	35	4	department	department	PROPN
gujaf-321	35	5	of	of	ADP
gujaf-321	35	6	accounting	accounting	PROPN
gujaf-321	35	7	,	,	PUNCT
gujaf-321	35	8	usmanu	usmanu	PROPN
gujaf-321	35	9	danfodiyo	danfodiyo	PROPN
gujaf-321	35	10	university	university	PROPN
gujaf-321	35	11	,	,	PUNCT
gujaf-321	35	12	sokoto	sokoto	PROPN
gujaf-321	35	13	state	state	PROPN
gujaf-321	35	14	.	.	PUNCT
gujaf-321	36	1	prof	prof	PROPN
gujaf-321	36	2	.	.	PUNCT
gujaf-321	37	1	salisu	salisu	PROPN
gujaf-321	37	2	abubakar	abubakar	PROPN
gujaf-321	37	3	department	department	PROPN
gujaf-321	37	4	of	of	ADP
gujaf-321	37	5	accounting	accounting	NOUN
gujaf-321	37	6	,	,	PUNCT
gujaf-321	37	7	ahmadu	ahmadu	PROPN
gujaf-321	37	8	bello	bello	PROPN
gujaf-321	37	9	university	university	PROPN
gujaf-321	37	10	zaria	zaria	PROPN
gujaf-321	37	11	,	,	PUNCT
gujaf-321	37	12	kaduna	kaduna	PROPN
gujaf-321	37	13	state	state	PROPN
gujaf-321	37	14	.	.	PUNCT
gujaf-321	38	1	prof	prof	PROPN
gujaf-321	38	2	.	.	PUNCT
gujaf-321	39	1	isaq	isaq	PROPN
gujaf-321	39	2	alhaji	alhaji	PROPN
gujaf-321	39	3	samaila	samaila	PROPN
gujaf-321	39	4	department	department	PROPN
gujaf-321	39	5	of	of	ADP
gujaf-321	39	6	accounting	accounting	PROPN
gujaf-321	39	7	,	,	PUNCT
gujaf-321	39	8	bayero	bayero	PROPN
gujaf-321	39	9	university	university	NOUN
gujaf-321	39	10	,	,	PUNCT
gujaf-321	39	11	kano	kano	PROPN
gujaf-321	39	12	state	state	PROPN
gujaf-321	39	13	.	.	PUNCT
gujaf-321	40	1	prof	prof	PROPN
gujaf-321	40	2	.	.	PUNCT
gujaf-321	41	1	sunusi	sunusi	PROPN
gujaf-321	41	2	sa'ad	sa'ad	PROPN
gujaf-321	41	3	ahmad	ahmad	PROPN
gujaf-321	41	4	department	department	PROPN
gujaf-321	41	5	of	of	ADP
gujaf-321	41	6	accounting	accounting	PROPN
gujaf-321	41	7	,	,	PUNCT
gujaf-321	41	8	federal	federal	ADJ
gujaf-321	41	9	university	university	NOUN
gujaf-321	41	10	dutse	dutse	NOUN
gujaf-321	41	11	,	,	PUNCT
gujaf-321	41	12	jigawa	jigawa	PROPN
gujaf-321	41	13	state	state	PROPN
gujaf-321	41	14	.	.	PUNCT
gujaf-321	42	1	prof	prof	PROPN
gujaf-321	42	2	.	.	PUNCT
gujaf-321	43	1	onipeadebenege	onipeadebenege	PROPN
gujaf-321	43	2	yahaya	yahaya	PROPN
gujaf-321	43	3	department	department	PROPN
gujaf-321	43	4	of	of	ADP
gujaf-321	43	5	accounting	accounting	PROPN
gujaf-321	43	6	,	,	PUNCT
gujaf-321	43	7	nigerian	nigerian	ADJ
gujaf-321	43	8	defence	defence	PROPN
gujaf-321	43	9	academy	academy	PROPN
gujaf-321	43	10	,	,	PUNCT
gujaf-321	43	11	kaduna	kaduna	PROPN
gujaf-321	43	12	state	state	PROPN
gujaf-321	43	13	.	.	PUNCT
gujaf-321	44	1	prof	prof	PROPN
gujaf-321	44	2	.	.	PUNCT
gujaf-321	45	1	saidu	saidu	PROPN
gujaf-321	45	2	adamu	adamu	PROPN
gujaf-321	45	3	department	department	PROPN
gujaf-321	45	4	of	of	ADP
gujaf-321	45	5	accounting	accounting	PROPN
gujaf-321	45	6	,	,	PUNCT
gujaf-321	45	7	federal	federal	ADJ
gujaf-321	45	8	university	university	PROPN
gujaf-321	45	9	of	of	ADP
gujaf-321	45	10	kashere	kashere	PROPN
gujaf-321	45	11	,	,	PUNCT
gujaf-321	45	12	gombe	gombe	ADJ
gujaf-321	45	13	state	state	NOUN
gujaf-321	45	14	.	.	PUNCT
gujaf-321	46	1	prof	prof	PROPN
gujaf-321	46	2	.	.	PUNCT
gujaf-321	47	1	farouk	farouk	PROPN
gujaf-321	47	2	adeza	adeza	PROPN
gujaf-321	47	3	school	school	NOUN
gujaf-321	47	4	of	of	ADP
gujaf-321	47	5	business	business	NOUN
gujaf-321	47	6	and	and	CCONJ
gujaf-321	47	7	entrepreneurship	entrepreneurship	NOUN
gujaf-321	47	8	,	,	PUNCT
gujaf-321	47	9	american	american	PROPN
gujaf-321	47	10	university	university	PROPN
gujaf-321	47	11	of	of	ADP
gujaf-321	47	12	nigeria	nigeria	PROPN
gujaf-321	47	13	,	,	PUNCT
gujaf-321	47	14	yola	yola	PROPN
gujaf-321	47	15	.	.	PUNCT
gujaf-321	48	1	prof	prof	PROPN
gujaf-321	48	2	.	.	PUNCT
gujaf-321	49	1	fatima	fatima	PROPN
gujaf-321	49	2	alfa	alfa	PROPN
gujaf-321	49	3	department	department	PROPN
gujaf-321	49	4	of	of	ADP
gujaf-321	49	5	accounting	accounting	PROPN
gujaf-321	49	6	,	,	PUNCT
gujaf-321	49	7	university	university	NOUN
gujaf-321	49	8	of	of	ADP
gujaf-321	49	9	maiduguri	maiduguri	PROPN
gujaf-321	49	10	,	,	PUNCT
gujaf-321	49	11	borno	borno	PROPN
gujaf-321	49	12	state	state	PROPN
gujaf-321	49	13	.	.	PUNCT
gujaf-321	50	1	dr	dr	PROPN
gujaf-321	50	2	.	.	PROPN
gujaf-321	50	3	nasiru	nasiru	PROPN
gujaf-321	50	4	a.	a.	PROPN
gujaf-321	50	5	ka’oje	ka’oje	PROPN
gujaf-321	50	6	department	department	PROPN
gujaf-321	50	7	of	of	ADP
gujaf-321	50	8	accounting	accounting	PROPN
gujaf-321	50	9	,	,	PUNCT
gujaf-321	50	10	usmanu	usmanu	PROPN
gujaf-321	50	11	danfodiyo	danfodiyo	PROPN
gujaf-321	50	12	university	university	PROPN
gujaf-321	50	13	sokoto	sokoto	PROPN
gujaf-321	50	14	state	state	PROPN
gujaf-321	50	15	.	.	PUNCT
gujaf-321	51	1	dr	dr	PROPN
gujaf-321	51	2	.	.	PROPN
gujaf-321	51	3	aminu	aminu	PROPN
gujaf-321	51	4	abdullahi	abdullahi	PROPN
gujaf-321	51	5	department	department	PROPN
gujaf-321	51	6	of	of	ADP
gujaf-321	51	7	accounting	accounting	PROPN
gujaf-321	51	8	,	,	PUNCT
gujaf-321	51	9	usmanu	usmanu	PROPN
gujaf-321	51	10	danfodiyo	danfodiyo	PROPN
gujaf-321	51	11	university	university	PROPN
gujaf-321	51	12	sokoto	sokoto	PROPN
gujaf-321	51	13	,	,	PUNCT
gujaf-321	51	14	state	state	PROPN
gujaf-321	51	15	.	.	PUNCT
gujaf-321	52	1	gusau	gusau	PROPN
gujaf-321	52	2	journal	journal	PROPN
gujaf-321	52	3	of	of	ADP
gujaf-321	52	4	accounting	accounting	NOUN
gujaf-321	52	5	and	and	CCONJ
gujaf-321	52	6	finance	finance	NOUN
gujaf-321	52	7	,	,	PUNCT
gujaf-321	52	8	vol	vol	NOUN
gujaf-321	52	9	.	.	PROPN
gujaf-321	52	10	5	5	NUM
gujaf-321	52	11	,	,	PUNCT
gujaf-321	52	12	issue	issue	NOUN
gujaf-321	52	13	2	2	NUM
gujaf-321	52	14	,	,	PUNCT
gujaf-321	52	15	october	october	PROPN
gujaf-321	52	16	,	,	PUNCT
gujaf-321	52	17	2024	2024	NUM
gujaf-321	52	18	v	v	PROPN
gujaf-321	52	19	dr	dr	PROPN
gujaf-321	52	20	.	.	PROPN
gujaf-321	52	21	nasiru	nasiru	PROPN
gujaf-321	52	22	yunusa	yunusa	PROPN
gujaf-321	52	23	department	department	PROPN
gujaf-321	52	24	of	of	ADP
gujaf-321	52	25	accounting	accounting	NOUN
gujaf-321	52	26	,	,	PUNCT
gujaf-321	52	27	ahmadu	ahmadu	PROPN
gujaf-321	52	28	bello	bello	PROPN
gujaf-321	52	29	university	university	PROPN
gujaf-321	52	30	zaria	zaria	PROPN
gujaf-321	52	31	.	.	PUNCT
gujaf-321	53	1	dr	dr	PROPN
gujaf-321	53	2	.	.	PROPN
gujaf-321	53	3	aisha	aisha	PROPN
gujaf-321	53	4	nuhu	nuhu	PROPN
gujaf-321	53	5	muhammad	muhammad	PROPN
gujaf-321	53	6	department	department	PROPN
gujaf-321	53	7	of	of	ADP
gujaf-321	53	8	accounting	accounting	PROPN
gujaf-321	53	9	,	,	PUNCT
gujaf-321	53	10	ahmadu	ahmadu	PROPN
gujaf-321	53	11	bello	bello	PROPN
gujaf-321	53	12	university	university	PROPN
gujaf-321	53	13	zaria	zaria	PROPN
gujaf-321	53	14	.	.	PUNCT
gujaf-321	54	1	dr	dr	PROPN
gujaf-321	54	2	.	.	PROPN
gujaf-321	54	3	lawal	lawal	PROPN
gujaf-321	54	4	muhammad	muhammad	PROPN
gujaf-321	54	5	department	department	PROPN
gujaf-321	54	6	of	of	ADP
gujaf-321	54	7	accounting	accounting	PROPN
gujaf-321	54	8	,	,	PUNCT
gujaf-321	54	9	ahmadu	ahmadu	PROPN
gujaf-321	54	10	bello	bello	PROPN
gujaf-321	54	11	university	university	PROPN
gujaf-321	54	12	zaria	zaria	PROPN
gujaf-321	54	13	.	.	PUNCT
gujaf-321	55	1	dr	dr	PROPN
gujaf-321	55	2	.	.	PROPN
gujaf-321	55	3	bashir	bashir	PROPN
gujaf-321	55	4	umar	umar	PROPN
gujaf-321	55	5	farouk	farouk	PROPN
gujaf-321	55	6	department	department	PROPN
gujaf-321	55	7	of	of	ADP
gujaf-321	55	8	economics	economic	NOUN
gujaf-321	55	9	,	,	PUNCT
gujaf-321	55	10	federal	federal	ADJ
gujaf-321	55	11	university	university	NOUN
gujaf-321	55	12	gusau	gusau	PROPN
gujaf-321	55	13	,	,	PUNCT
gujaf-321	55	14	zamfara	zamfara	PROPN
gujaf-321	55	15	state	state	PROPN
gujaf-321	55	16	.	.	PUNCT
gujaf-321	56	1	dr	dr	PROPN
gujaf-321	56	2	emmanuel	emmanuel	PROPN
gujaf-321	56	3	omokhuale	omokhuale	PROPN
gujaf-321	56	4	department	department	PROPN
gujaf-321	56	5	of	of	ADP
gujaf-321	56	6	mathematics	mathematics	PROPN
gujaf-321	56	7	,	,	PUNCT
gujaf-321	56	8	federal	federal	ADJ
gujaf-321	56	9	university	university	NOUN
gujaf-321	56	10	gusau	gusau	NOUN
gujaf-321	56	11	,	,	PUNCT
gujaf-321	56	12	zamfara	zamfara	PROPN
gujaf-321	56	13	.	.	PUNCT
gujaf-321	57	1	state	state	PROPN
gujaf-321	57	2	advisory	advisory	PROPN
gujaf-321	57	3	board	board	NOUN
gujaf-321	57	4	members	members	PROPN
gujaf-321	57	5	prof	prof	PROPN
gujaf-321	57	6	.	.	PUNCT
gujaf-321	58	1	kabiru	kabiru	PROPN
gujaf-321	58	2	isah	isah	PROPN
gujaf-321	58	3	dandago	dandago	PROPN
gujaf-321	58	4	,	,	PUNCT
gujaf-321	58	5	bayero	bayero	PROPN
gujaf-321	58	6	university	university	PROPN
gujaf-321	58	7	kano	kano	PROPN
gujaf-321	58	8	,	,	PUNCT
gujaf-321	58	9	kano	kano	PROPN
gujaf-321	58	10	state	state	PROPN
gujaf-321	58	11	.	.	PUNCT
gujaf-321	59	1	prof	prof	PROPN
gujaf-321	59	2	a	a	DET
gujaf-321	59	3	m	m	NOUN
gujaf-321	59	4	bashir	bashir	NOUN
gujaf-321	59	5	,	,	PUNCT
gujaf-321	59	6	usmanu	usmanu	PROPN
gujaf-321	59	7	danfodiyo	danfodiyo	PROPN
gujaf-321	59	8	university	university	PROPN
gujaf-321	59	9	sokoto	sokoto	PROPN
gujaf-321	59	10	,	,	PUNCT
gujaf-321	59	11	sokoto	sokoto	PROPN
gujaf-321	59	12	state	state	PROPN
gujaf-321	59	13	.	.	PUNCT
gujaf-321	60	1	prof	prof	PROPN
gujaf-321	60	2	.	.	PUNCT
gujaf-321	61	1	muhammad	muhammad	PROPN
gujaf-321	61	2	tanko	tanko	PROPN
gujaf-321	61	3	,	,	PUNCT
gujaf-321	61	4	kaduna	kaduna	PROPN
gujaf-321	61	5	state	state	PROPN
gujaf-321	61	6	university	university	PROPN
gujaf-321	61	7	,	,	PUNCT
gujaf-321	61	8	kaduna	kaduna	PROPN
gujaf-321	61	9	.	.	PROPN
gujaf-321	61	10	prof	prof	PROPN
gujaf-321	61	11	.	.	PUNCT
gujaf-321	61	12	bayero	bayero	PROPN
gujaf-321	62	1	a	a	DET
gujaf-321	62	2	m	m	NOUN
gujaf-321	62	3	sabir	sabir	NOUN
gujaf-321	62	4	,	,	PUNCT
gujaf-321	62	5	usmanu	usmanu	PROPN
gujaf-321	62	6	danfodiyo	danfodiyo	PROPN
gujaf-321	62	7	university	university	PROPN
gujaf-321	62	8	sokoto	sokoto	PROPN
gujaf-321	62	9	,	,	PUNCT
gujaf-321	62	10	sokoto	sokoto	PROPN
gujaf-321	62	11	state	state	PROPN
gujaf-321	62	12	.	.	PUNCT
gujaf-321	63	1	prof	prof	PROPN
gujaf-321	63	2	.	.	PUNCT
gujaf-321	64	1	aliyu	aliyu	PROPN
gujaf-321	64	2	sulaiman	sulaiman	PROPN
gujaf-321	64	3	kantudu	kantudu	PROPN
gujaf-321	64	4	,	,	PUNCT
gujaf-321	64	5	bayero	bayero	PROPN
gujaf-321	64	6	university	university	PROPN
gujaf-321	64	7	kano	kano	PROPN
gujaf-321	64	8	,	,	PUNCT
gujaf-321	64	9	kano	kano	PROPN
gujaf-321	64	10	state	state	PROPN
gujaf-321	64	11	.	.	PUNCT
gujaf-321	65	1	editorial	editorial	PROPN
gujaf-321	65	2	secretary	secretary	PROPN
gujaf-321	65	3	yazid	yazid	PROPN
gujaf-321	65	4	kabir	kabir	PROPN
gujaf-321	65	5	ibrahim	ibrahim	PROPN
gujaf-321	65	6	department	department	PROPN
gujaf-321	65	7	of	of	ADP
gujaf-321	65	8	accounting	accounting	NOUN
gujaf-321	65	9	and	and	CCONJ
gujaf-321	65	10	finance	finance	NOUN
gujaf-321	65	11	,	,	PUNCT
gujaf-321	65	12	federal	federal	ADJ
gujaf-321	65	13	university	university	NOUN
gujaf-321	65	14	gusau	gusau	PROPN
gujaf-321	65	15	,	,	PUNCT
gujaf-321	65	16	zamfara	zamfara	PROPN
gujaf-321	65	17	state	state	PROPN
gujaf-321	65	18	.	.	PUNCT
gujaf-321	66	1	gusau	gusau	PROPN
gujaf-321	66	2	journal	journal	PROPN
gujaf-321	66	3	of	of	ADP
gujaf-321	66	4	accounting	accounting	NOUN
gujaf-321	66	5	and	and	CCONJ
gujaf-321	66	6	finance	finance	NOUN
gujaf-321	66	7	,	,	PUNCT
gujaf-321	66	8	vol	vol	NOUN
gujaf-321	66	9	.	.	PROPN
gujaf-321	66	10	5	5	NUM
gujaf-321	66	11	,	,	PUNCT
gujaf-321	66	12	issue	issue	NOUN
gujaf-321	66	13	2	2	NUM
gujaf-321	66	14	,	,	PUNCT
gujaf-321	66	15	october	october	PROPN
gujaf-321	66	16	,	,	PUNCT
gujaf-321	66	17	2024	2024	NUM
gujaf-321	66	18	vi	vi	NOUN
gujaf-321	66	19	call	call	NOUN
gujaf-321	66	20	for	for	ADP
gujaf-321	66	21	papers	paper	NOUN
gujaf-321	66	22	the	the	DET
gujaf-321	66	23	editorial	editorial	ADJ
gujaf-321	66	24	board	board	NOUN
gujaf-321	66	25	of	of	ADP
gujaf-321	66	26	gusau	gusau	PROPN
gujaf-321	66	27	journal	journal	PROPN
gujaf-321	66	28	of	of	ADP
gujaf-321	66	29	accounting	accounting	NOUN
gujaf-321	66	30	and	and	CCONJ
gujaf-321	66	31	finance	finance	NOUN
gujaf-321	66	32	(	(	PUNCT
gujaf-321	66	33	gujaf	gujaf	NOUN
gujaf-321	66	34	)	)	PUNCT
gujaf-321	66	35	is	be	AUX
gujaf-321	66	36	hereby	hereby	ADV
gujaf-321	66	37	inviting	invite	VERB
gujaf-321	66	38	authors	author	NOUN
gujaf-321	66	39	to	to	PART
gujaf-321	66	40	submit	submit	VERB
gujaf-321	66	41	their	their	PRON
gujaf-321	66	42	unpublished	unpublished	ADJ
gujaf-321	66	43	manuscript	manuscript	NOUN
gujaf-321	66	44	for	for	ADP
gujaf-321	66	45	publication	publication	NOUN
gujaf-321	66	46	.	.	PUNCT
gujaf-321	67	1	the	the	DET
gujaf-321	67	2	journal	journal	NOUN
gujaf-321	67	3	is	be	AUX
gujaf-321	67	4	published	publish	VERB
gujaf-321	67	5	in	in	ADP
gujaf-321	67	6	two	two	NUM
gujaf-321	67	7	issues	issue	NOUN
gujaf-321	67	8	of	of	ADP
gujaf-321	67	9	april	april	PROPN
gujaf-321	67	10	and	and	CCONJ
gujaf-321	67	11	october	october	PROPN
gujaf-321	67	12	annually	annually	ADV
gujaf-321	67	13	.	.	PUNCT
gujaf-321	68	1	gujaf	gujaf	NOUN
gujaf-321	68	2	is	be	AUX
gujaf-321	68	3	a	a	DET
gujaf-321	68	4	double	double	ADJ
gujaf-321	68	5	-	-	PUNCT
gujaf-321	68	6	blind	blind	ADJ
gujaf-321	68	7	peer	peer	NOUN
gujaf-321	68	8	reviewed	review	VERB
gujaf-321	68	9	journal	journal	NOUN
gujaf-321	68	10	published	publish	VERB
gujaf-321	68	11	by	by	ADP
gujaf-321	68	12	the	the	DET
gujaf-321	68	13	department	department	NOUN
gujaf-321	68	14	of	of	ADP
gujaf-321	68	15	accounting	accounting	NOUN
gujaf-321	68	16	and	and	CCONJ
gujaf-321	68	17	finance	finance	NOUN
gujaf-321	68	18	,	,	PUNCT
gujaf-321	68	19	faculty	faculty	NOUN
gujaf-321	68	20	of	of	ADP
gujaf-321	68	21	management	management	NOUN
gujaf-321	68	22	and	and	CCONJ
gujaf-321	68	23	social	social	ADJ
gujaf-321	68	24	sciences	science	NOUN
gujaf-321	68	25	,	,	PUNCT
gujaf-321	68	26	federal	federal	ADJ
gujaf-321	68	27	university	university	NOUN
gujaf-321	68	28	gusau	gusau	NOUN
gujaf-321	68	29	,	,	PUNCT
gujaf-321	68	30	zamfara	zamfara	PROPN
gujaf-321	68	31	state	state	PROPN
gujaf-321	68	32	nigeria	nigeria	PROPN
gujaf-321	68	33	the	the	DET
gujaf-321	68	34	journal	journal	PROPN
gujaf-321	68	35	accepts	accept	VERB
gujaf-321	68	36	papers	paper	NOUN
gujaf-321	68	37	in	in	ADP
gujaf-321	68	38	all	all	DET
gujaf-321	68	39	areas	area	NOUN
gujaf-321	68	40	of	of	ADP
gujaf-321	68	41	accounting	accounting	NOUN
gujaf-321	68	42	and	and	CCONJ
gujaf-321	68	43	finance	finance	NOUN
gujaf-321	68	44	for	for	ADP
gujaf-321	68	45	publication	publication	NOUN
gujaf-321	68	46	which	which	PRON
gujaf-321	68	47	include	include	VERB
gujaf-321	68	48	:	:	PUNCT
gujaf-321	68	49	accounting	accounting	NOUN
gujaf-321	68	50	standards	standard	NOUN
gujaf-321	68	51	,	,	PUNCT
gujaf-321	68	52	accounting	account	VERB
gujaf-321	68	53	information	information	NOUN
gujaf-321	68	54	system	system	NOUN
gujaf-321	68	55	,	,	PUNCT
gujaf-321	68	56	financial	financial	ADJ
gujaf-321	68	57	reporting	reporting	NOUN
gujaf-321	68	58	,	,	PUNCT
gujaf-321	68	59	earnings	earning	NOUN
gujaf-321	68	60	management	management	NOUN
gujaf-321	68	61	,	,	PUNCT
gujaf-321	68	62	,	,	PUNCT
gujaf-321	68	63	auditing	auditing	NOUN
gujaf-321	68	64	and	and	CCONJ
gujaf-321	68	65	investigation	investigation	NOUN
gujaf-321	68	66	,	,	PUNCT
gujaf-321	68	67	auditing	auditing	NOUN
gujaf-321	68	68	and	and	CCONJ
gujaf-321	68	69	standards	standard	NOUN
gujaf-321	68	70	,	,	PUNCT
gujaf-321	68	71	public	public	ADJ
gujaf-321	68	72	sector	sector	NOUN
gujaf-321	68	73	accounting	accounting	NOUN
gujaf-321	68	74	and	and	CCONJ
gujaf-321	68	75	auditing	auditing	NOUN
gujaf-321	68	76	,	,	PUNCT
gujaf-321	68	77	taxation	taxation	NOUN
gujaf-321	68	78	and	and	CCONJ
gujaf-321	68	79	revenue	revenue	NOUN
gujaf-321	68	80	administration	administration	NOUN
gujaf-321	68	81	,	,	PUNCT
gujaf-321	68	82	corporate	corporate	ADJ
gujaf-321	68	83	governance	governance	NOUN
gujaf-321	68	84	issues	issue	NOUN
gujaf-321	68	85	,	,	PUNCT
gujaf-321	68	86	corporate	corporate	ADJ
gujaf-321	68	87	social	social	ADJ
gujaf-321	68	88	responsibility	responsibility	NOUN
gujaf-321	68	89	,	,	PUNCT
gujaf-321	68	90	sustainability	sustainability	NOUN
gujaf-321	68	91	and	and	CCONJ
gujaf-321	68	92	environmental	environmental	ADJ
gujaf-321	68	93	reporting	reporting	NOUN
gujaf-321	68	94	issue	issue	NOUN
gujaf-321	68	95	,	,	PUNCT
gujaf-321	68	96	information	information	NOUN
gujaf-321	68	97	and	and	CCONJ
gujaf-321	68	98	communication	communication	NOUN
gujaf-321	68	99	technology	technology	NOUN
gujaf-321	68	100	issues	issue	NOUN
gujaf-321	68	101	,	,	PUNCT
gujaf-321	68	102	bankruptcy	bankruptcy	NOUN
gujaf-321	68	103	prediction	prediction	NOUN
gujaf-321	68	104	,	,	PUNCT
gujaf-321	68	105	corporate	corporate	ADJ
gujaf-321	68	106	finance	finance	NOUN
gujaf-321	68	107	,	,	PUNCT
gujaf-321	68	108	personal	personal	ADJ
gujaf-321	68	109	finance	finance	NOUN
gujaf-321	68	110	,	,	PUNCT
gujaf-321	68	111	merger	merger	NOUN
gujaf-321	68	112	and	and	CCONJ
gujaf-321	68	113	acquisitions	acquisition	NOUN
gujaf-321	68	114	,	,	PUNCT
gujaf-321	68	115	capital	capital	NOUN
gujaf-321	68	116	structure	structure	NOUN
gujaf-321	68	117	,	,	PUNCT
gujaf-321	68	118	working	work	VERB
gujaf-321	68	119	capital	capital	NOUN
gujaf-321	68	120	management	management	NOUN
gujaf-321	68	121	,	,	PUNCT
gujaf-321	68	122	enterprises	enterprise	NOUN
gujaf-321	68	123	risk	risk	NOUN
gujaf-321	68	124	management	management	NOUN
gujaf-321	68	125	,	,	PUNCT
gujaf-321	68	126	entrepreneurship	entrepreneurship	NOUN
gujaf-321	68	127	,	,	PUNCT
gujaf-321	68	128	international	international	ADJ
gujaf-321	68	129	business	business	NOUN
gujaf-321	68	130	accounting	accounting	NOUN
gujaf-321	68	131	and	and	CCONJ
gujaf-321	68	132	finance	finance	NOUN
gujaf-321	68	133	,	,	PUNCT
gujaf-321	68	134	banking	banking	NOUN
gujaf-321	68	135	crises	crisis	NOUN
gujaf-321	68	136	,	,	PUNCT
gujaf-321	68	137	bank	bank	NOUN
gujaf-321	68	138	’s	’s	PART
gujaf-321	68	139	profitability	profitability	NOUN
gujaf-321	68	140	,	,	PUNCT
gujaf-321	68	141	risk	risk	NOUN
gujaf-321	68	142	and	and	CCONJ
gujaf-321	68	143	insurance	insurance	NOUN
gujaf-321	68	144	issue	issue	NOUN
gujaf-321	68	145	,	,	PUNCT
gujaf-321	68	146	islamic	islamic	ADJ
gujaf-321	68	147	finance	finance	NOUN
gujaf-321	68	148	,	,	PUNCT
gujaf-321	68	149	conventional	conventional	ADJ
gujaf-321	68	150	and	and	CCONJ
gujaf-321	68	151	islamic	islamic	ADJ
gujaf-321	68	152	banks	bank	NOUN
gujaf-321	68	153	and	and	CCONJ
gujaf-321	68	154	so	so	ADV
gujaf-321	68	155	forth	forth	ADV
gujaf-321	68	156	.	.	PUNCT
gujaf-321	69	1	guidelines	guideline	NOUN
gujaf-321	69	2	for	for	ADP
gujaf-321	69	3	submission	submission	NOUN
gujaf-321	69	4	and	and	CCONJ
gujaf-321	69	5	manuscript	manuscript	NOUN
gujaf-321	69	6	format	format	VERB
gujaf-321	69	7	the	the	DET
gujaf-321	69	8	submission	submission	NOUN
gujaf-321	69	9	language	language	NOUN
gujaf-321	69	10	is	be	AUX
gujaf-321	69	11	english	english	PROPN
gujaf-321	69	12	and	and	CCONJ
gujaf-321	69	13	must	must	AUX
gujaf-321	69	14	be	be	AUX
gujaf-321	69	15	a	a	DET
gujaf-321	69	16	well	well	ADV
gujaf-321	69	17	-	-	PUNCT
gujaf-321	69	18	researched	research	VERB
gujaf-321	69	19	original	original	ADJ
gujaf-321	69	20	manuscript	manuscript	NOUN
gujaf-321	69	21	that	that	PRON
gujaf-321	69	22	has	have	AUX
gujaf-321	69	23	not	not	PART
gujaf-321	69	24	previously	previously	ADV
gujaf-321	69	25	been	be	AUX
gujaf-321	69	26	submitted	submit	VERB
gujaf-321	69	27	elsewhere	elsewhere	ADV
gujaf-321	69	28	for	for	ADP
gujaf-321	69	29	publication	publication	NOUN
gujaf-321	69	30	.	.	PUNCT
gujaf-321	70	1	the	the	DET
gujaf-321	70	2	paper	paper	NOUN
gujaf-321	70	3	should	should	AUX
gujaf-321	70	4	not	not	PART
gujaf-321	70	5	exceed	exceed	VERB
gujaf-321	70	6	more	more	ADJ
gujaf-321	70	7	than	than	ADP
gujaf-321	70	8	15	15	NUM
gujaf-321	70	9	pages	page	NOUN
gujaf-321	70	10	on	on	ADP
gujaf-321	70	11	a4	a4	NOUN
gujaf-321	70	12	type	type	NOUN
gujaf-321	70	13	paper	paper	NOUN
gujaf-321	70	14	in	in	ADP
gujaf-321	70	15	ms	ms	ADJ
gujaf-321	70	16	-	-	PUNCT
gujaf-321	70	17	word	word	NOUN
gujaf-321	70	18	format	format	NOUN
gujaf-321	70	19	,	,	PUNCT
gujaf-321	70	20	1.5	1.5	NUM
gujaf-321	70	21	-	-	PUNCT
gujaf-321	70	22	line	line	NOUN
gujaf-321	70	23	spacing	spacing	NOUN
gujaf-321	70	24	,	,	PUNCT
gujaf-321	70	25	12	12	NUM
gujaf-321	70	26	font	font	NOUN
gujaf-321	70	27	size	size	NOUN
gujaf-321	70	28	in	in	ADP
gujaf-321	70	29	times	time	NOUN
gujaf-321	70	30	new	new	ADJ
gujaf-321	70	31	roman	roman	NOUN
gujaf-321	70	32	.	.	PUNCT
gujaf-321	71	1	manuscript	manuscript	NOUN
gujaf-321	71	2	should	should	AUX
gujaf-321	71	3	be	be	AUX
gujaf-321	71	4	tested	test	VERB
gujaf-321	71	5	for	for	ADP
gujaf-321	71	6	plagiarism	plagiarism	NOUN
gujaf-321	71	7	before	before	ADP
gujaf-321	71	8	submission	submission	NOUN
gujaf-321	71	9	,	,	PUNCT
gujaf-321	71	10	as	as	SCONJ
gujaf-321	71	11	the	the	DET
gujaf-321	71	12	maximum	maximum	ADJ
gujaf-321	71	13	similarity	similarity	NOUN
gujaf-321	71	14	index	index	NOUN
gujaf-321	71	15	acceptable	acceptable	ADJ
gujaf-321	71	16	by	by	ADP
gujaf-321	71	17	gujaf	gujaf	NOUN
gujaf-321	71	18	is	be	AUX
gujaf-321	71	19	25	25	NUM
gujaf-321	71	20	percent	percent	NOUN
gujaf-321	71	21	.	.	PUNCT
gujaf-321	72	1	furthermore	furthermore	ADV
gujaf-321	72	2	,	,	PUNCT
gujaf-321	72	3	the	the	DET
gujaf-321	72	4	length	length	NOUN
gujaf-321	72	5	of	of	ADP
gujaf-321	72	6	a	a	DET
gujaf-321	72	7	complete	complete	ADJ
gujaf-321	72	8	article	article	NOUN
gujaf-321	72	9	should	should	AUX
gujaf-321	72	10	not	not	PART
gujaf-321	72	11	exceed	exceed	VERB
gujaf-321	72	12	5000	5000	NUM
gujaf-321	72	13	words	word	NOUN
gujaf-321	72	14	including	include	VERB
gujaf-321	72	15	an	an	DET
gujaf-321	72	16	abstract	abstract	NOUN
gujaf-321	72	17	of	of	ADP
gujaf-321	72	18	not	not	PART
gujaf-321	72	19	more	more	ADJ
gujaf-321	72	20	than	than	ADP
gujaf-321	72	21	250	250	NUM
gujaf-321	72	22	words	word	NOUN
gujaf-321	72	23	with	with	ADP
gujaf-321	72	24	a	a	DET
gujaf-321	72	25	minimum	minimum	NOUN
gujaf-321	72	26	of	of	ADP
gujaf-321	72	27	four	four	NUM
gujaf-321	72	28	key	key	ADJ
gujaf-321	72	29	words	word	NOUN
gujaf-321	72	30	immediately	immediately	ADV
gujaf-321	72	31	after	after	ADP
gujaf-321	72	32	the	the	DET
gujaf-321	72	33	abstract	abstract	NOUN
gujaf-321	72	34	.	.	PUNCT
gujaf-321	73	1	all	all	DET
gujaf-321	73	2	references	reference	NOUN
gujaf-321	73	3	including	include	VERB
gujaf-321	73	4	in	in	ADP
gujaf-321	73	5	text	text	NOUN
gujaf-321	73	6	citation	citation	NOUN
gujaf-321	73	7	and	and	CCONJ
gujaf-321	73	8	reference	reference	NOUN
gujaf-321	73	9	list	list	NOUN
gujaf-321	73	10	,	,	PUNCT
gujaf-321	73	11	tables	table	NOUN
gujaf-321	73	12	and	and	CCONJ
gujaf-321	73	13	figures	figure	NOUN
gujaf-321	73	14	should	should	AUX
gujaf-321	73	15	be	be	AUX
gujaf-321	73	16	in	in	ADP
gujaf-321	73	17	line	line	NOUN
gujaf-321	73	18	with	with	ADP
gujaf-321	73	19	apa	apa	PROPN
gujaf-321	73	20	7th	7th	PROPN
gujaf-321	73	21	edition	edition	NOUN
gujaf-321	73	22	publication	publication	NOUN
gujaf-321	73	23	manual	manual	NOUN
gujaf-321	73	24	.	.	PUNCT
gujaf-321	74	1	finally	finally	ADV
gujaf-321	74	2	,	,	PUNCT
gujaf-321	74	3	manuscript	manuscript	NOUN
gujaf-321	74	4	should	should	AUX
gujaf-321	74	5	be	be	AUX
gujaf-321	74	6	send	send	VERB
gujaf-321	74	7	to	to	ADP
gujaf-321	74	8	our	our	PRON
gujaf-321	74	9	email	email	NOUN
gujaf-321	74	10	address	address	NOUN
gujaf-321	74	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-321	74	12	and	and	CCONJ
gujaf-321	74	13	a	a	DET
gujaf-321	74	14	copy	copy	NOUN
gujaf-321	74	15	to	to	ADP
gujaf-321	74	16	our	our	PRON
gujaf-321	74	17	website	website	NOUN
gujaf-321	74	18	on	on	ADP
gujaf-321	74	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-321	74	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-321	74	21	gusau	gusau	ADJ
gujaf-321	74	22	journal	journal	NOUN
gujaf-321	74	23	of	of	ADP
gujaf-321	74	24	accounting	accounting	NOUN
gujaf-321	74	25	and	and	CCONJ
gujaf-321	74	26	finance	finance	NOUN
gujaf-321	74	27	,	,	PUNCT
gujaf-321	74	28	vol	vol	NOUN
gujaf-321	74	29	.	.	PROPN
gujaf-321	74	30	5	5	NUM
gujaf-321	74	31	,	,	PUNCT
gujaf-321	74	32	issue	issue	NOUN
gujaf-321	74	33	2	2	NUM
gujaf-321	74	34	,	,	PUNCT
gujaf-321	74	35	october	october	PROPN
gujaf-321	74	36	,	,	PUNCT
gujaf-321	74	37	2024	2024	NUM
gujaf-321	74	38	vii	vii	PROPN
gujaf-321	74	39	publication	publication	NOUN
gujaf-321	74	40	procedure	procedure	NOUN
gujaf-321	74	41	after	after	ADP
gujaf-321	74	42	receiving	receive	VERB
gujaf-321	74	43	a	a	DET
gujaf-321	74	44	manuscript	manuscript	NOUN
gujaf-321	74	45	that	that	PRON
gujaf-321	74	46	is	be	AUX
gujaf-321	74	47	within	within	ADP
gujaf-321	74	48	the	the	DET
gujaf-321	74	49	similarity	similarity	NOUN
gujaf-321	74	50	index	index	NOUN
gujaf-321	74	51	threshold	threshold	NOUN
gujaf-321	74	52	,	,	PUNCT
gujaf-321	74	53	a	a	DET
gujaf-321	74	54	confirmation	confirmation	NOUN
gujaf-321	74	55	email	email	NOUN
gujaf-321	74	56	will	will	AUX
gujaf-321	74	57	be	be	AUX
gujaf-321	74	58	send	send	VERB
gujaf-321	74	59	together	together	ADV
gujaf-321	74	60	with	with	ADP
gujaf-321	74	61	a	a	DET
gujaf-321	74	62	request	request	NOUN
gujaf-321	74	63	to	to	PART
gujaf-321	74	64	pay	pay	VERB
gujaf-321	74	65	a	a	DET
gujaf-321	74	66	review	review	NOUN
gujaf-321	74	67	proceeding	proceeding	NOUN
gujaf-321	74	68	fee	fee	NOUN
gujaf-321	74	69	.	.	PUNCT
gujaf-321	75	1	at	at	ADP
gujaf-321	75	2	this	this	DET
gujaf-321	75	3	point	point	NOUN
gujaf-321	75	4	,	,	PUNCT
gujaf-321	75	5	the	the	DET
gujaf-321	75	6	editorial	editorial	ADJ
gujaf-321	75	7	board	board	NOUN
gujaf-321	75	8	will	will	AUX
gujaf-321	75	9	take	take	VERB
gujaf-321	75	10	a	a	DET
gujaf-321	75	11	decision	decision	NOUN
gujaf-321	75	12	on	on	ADP
gujaf-321	75	13	accepting	accept	VERB
gujaf-321	75	14	,	,	PUNCT
gujaf-321	75	15	rejecting	reject	VERB
gujaf-321	75	16	or	or	CCONJ
gujaf-321	75	17	making	make	VERB
gujaf-321	75	18	a	a	DET
gujaf-321	75	19	resubmission	resubmission	NOUN
gujaf-321	75	20	of	of	ADP
gujaf-321	75	21	the	the	DET
gujaf-321	75	22	manuscript	manuscript	NOUN
gujaf-321	75	23	based	base	VERB
gujaf-321	75	24	on	on	ADP
gujaf-321	75	25	the	the	DET
gujaf-321	75	26	outcome	outcome	NOUN
gujaf-321	75	27	of	of	ADP
gujaf-321	75	28	the	the	DET
gujaf-321	75	29	double	double	ADJ
gujaf-321	75	30	-	-	PUNCT
gujaf-321	75	31	blind	blind	ADJ
gujaf-321	75	32	peer	peer	NOUN
gujaf-321	75	33	review	review	NOUN
gujaf-321	75	34	.	.	PUNCT
gujaf-321	76	1	those	those	DET
gujaf-321	76	2	authors	author	NOUN
gujaf-321	76	3	whose	whose	DET
gujaf-321	76	4	manuscript	manuscript	NOUN
gujaf-321	76	5	were	be	AUX
gujaf-321	76	6	accepted	accept	VERB
gujaf-321	76	7	for	for	ADP
gujaf-321	76	8	publication	publication	NOUN
gujaf-321	76	9	will	will	AUX
gujaf-321	76	10	be	be	AUX
gujaf-321	76	11	asked	ask	VERB
gujaf-321	76	12	to	to	PART
gujaf-321	76	13	pay	pay	VERB
gujaf-321	76	14	a	a	DET
gujaf-321	76	15	publication	publication	NOUN
gujaf-321	76	16	fee	fee	NOUN
gujaf-321	76	17	,	,	PUNCT
gujaf-321	76	18	after	after	ADP
gujaf-321	76	19	effecting	effect	VERB
gujaf-321	76	20	all	all	DET
gujaf-321	76	21	suggested	suggest	VERB
gujaf-321	76	22	corrections	correction	NOUN
gujaf-321	76	23	and	and	CCONJ
gujaf-321	76	24	changes	change	NOUN
gujaf-321	76	25	made	make	VERB
gujaf-321	76	26	on	on	ADP
gujaf-321	76	27	the	the	DET
gujaf-321	76	28	manuscript	manuscript	NOUN
gujaf-321	76	29	.	.	PUNCT
gujaf-321	77	1	all	all	DET
gujaf-321	77	2	corrected	correct	VERB
gujaf-321	77	3	papers	paper	NOUN
gujaf-321	77	4	returned	return	VERB
gujaf-321	77	5	within	within	ADP
gujaf-321	77	6	the	the	DET
gujaf-321	77	7	specified	specify	VERB
gujaf-321	77	8	time	time	NOUN
gujaf-321	77	9	frame	frame	NOUN
gujaf-321	77	10	will	will	AUX
gujaf-321	77	11	be	be	AUX
gujaf-321	77	12	published	publish	VERB
gujaf-321	77	13	in	in	ADP
gujaf-321	77	14	that	that	DET
gujaf-321	77	15	issue	issue	NOUN
gujaf-321	77	16	.	.	PUNCT
gujaf-321	78	1	payment	payment	NOUN
gujaf-321	78	2	details	detail	NOUN
gujaf-321	78	3	bank	bank	NOUN
gujaf-321	78	4	:	:	PUNCT
gujaf-321	78	5	fcmb	fcmb	PROPN
gujaf-321	78	6	account	account	PROPN
gujaf-321	78	7	number	number	NOUN
gujaf-321	78	8	:	:	PUNCT
gujaf-321	78	9	7278465011	7278465011	NUM
gujaf-321	78	10	account	account	NOUN
gujaf-321	78	11	name	name	NOUN
gujaf-321	78	12	:	:	PUNCT
gujaf-321	78	13	gusau	gusau	PROPN
gujaf-321	78	14	journal	journal	NOUN
gujaf-321	78	15	of	of	ADP
gujaf-321	78	16	accounting	accounting	NOUN
gujaf-321	78	17	and	and	CCONJ
gujaf-321	78	18	finance	finance	NOUN
gujaf-321	78	19	for	for	ADP
gujaf-321	78	20	inquiry	inquiry	NOUN
gujaf-321	78	21	,	,	PUNCT
gujaf-321	78	22	contact	contact	PROPN
gujaf-321	78	23	dr	dr	PROPN
gujaf-321	78	24	.	.	PROPN
gujaf-321	78	25	a.u	a.u	PROPN
gujaf-321	78	26	.	.	PROPN
gujaf-321	78	27	farouk	farouk	PROPN
gujaf-321	78	28	department	department	PROPN
gujaf-321	78	29	of	of	ADP
gujaf-321	78	30	accounting	accounting	NOUN
gujaf-321	78	31	and	and	CCONJ
gujaf-321	78	32	finance	finance	NOUN
gujaf-321	78	33	,	,	PUNCT
gujaf-321	78	34	federal	federal	ADJ
gujaf-321	78	35	university	university	NOUN
gujaf-321	78	36	gusau	gusau	PROPN
gujaf-321	78	37	,	,	PUNCT
gujaf-321	78	38	zamfara	zamfara	PROPN
gujaf-321	78	39	state	state	PROPN
gujaf-321	78	40	.	.	PUNCT
gujaf-321	79	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-321	80	1	+2348069393824	+2348069393824	PRON
gujaf-321	80	2	for	for	ADP
gujaf-321	80	3	more	more	ADJ
gujaf-321	80	4	information	information	NOUN
gujaf-321	80	5	,	,	PUNCT
gujaf-321	80	6	contact	contact	VERB
gujaf-321	80	7	the	the	DET
gujaf-321	80	8	editor	editor	NOUN
gujaf-321	80	9	-	-	PUNCT
gujaf-321	80	10	in	in	ADP
gujaf-321	80	11	-	-	PUNCT
gujaf-321	80	12	chief	chief	NOUN
gujaf-321	80	13	on	on	ADP
gujaf-321	80	14	+2348067766435	+2348067766435	NUM
gujaf-321	80	15	the	the	DET
gujaf-321	80	16	associate	associate	ADJ
gujaf-321	80	17	editor	editor	NOUN
gujaf-321	80	18	on	on	ADP
gujaf-321	80	19	+2348036057525	+2348036057525	NUM
gujaf-321	80	20	or	or	CCONJ
gujaf-321	80	21	visit	visit	VERB
gujaf-321	80	22	our	our	PRON
gujaf-321	80	23	website	website	NOUN
gujaf-321	80	24	on	on	ADP
gujaf-321	80	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-321	80	26	or	or	CCONJ
gujaf-321	80	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-321	80	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-321	80	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-321	80	30	gusau	gusau	ADJ
gujaf-321	80	31	journal	journal	NOUN
gujaf-321	80	32	of	of	ADP
gujaf-321	80	33	accounting	accounting	NOUN
gujaf-321	80	34	and	and	CCONJ
gujaf-321	80	35	finance	finance	NOUN
gujaf-321	80	36	,	,	PUNCT
gujaf-321	80	37	vol	vol	NOUN
gujaf-321	80	38	.	.	PROPN
gujaf-321	80	39	5	5	NUM
gujaf-321	80	40	,	,	PUNCT
gujaf-321	80	41	issue	issue	NOUN
gujaf-321	80	42	2	2	NUM
gujaf-321	80	43	,	,	PUNCT
gujaf-321	80	44	october	october	PROPN
gujaf-321	80	45	,	,	PUNCT
gujaf-321	80	46	2024	2024	NUM
gujaf-321	80	47	viii	viii	NOUN
gujaf-321	80	48	table	table	NOUN
gujaf-321	80	49	of	of	ADP
gujaf-321	80	50	contents	content	NOUN
gujaf-321	80	51	the	the	DET
gujaf-321	80	52	impact	impact	NOUN
gujaf-321	80	53	of	of	ADP
gujaf-321	80	54	gender	gender	NOUN
gujaf-321	80	55	diversity	diversity	NOUN
gujaf-321	80	56	on	on	ADP
gujaf-321	80	57	earnings	earning	NOUN
gujaf-321	80	58	quality	quality	NOUN
gujaf-321	80	59	of	of	ADP
gujaf-321	80	60	listed	list	VERB
gujaf-321	80	61	financial	financial	ADJ
gujaf-321	80	62	services	service	NOUN
gujaf-321	80	63	firms	firm	NOUN
gujaf-321	80	64	in	in	ADP
gujaf-321	80	65	nigeria	nigeria	PROPN
gujaf-321	80	66	:	:	PUNCT
gujaf-321	80	67	analysis	analysis	NOUN
gujaf-321	80	68	of	of	ADP
gujaf-321	80	69	two	two	NUM
gujaf-321	80	70	-	-	PUNCT
gujaf-321	80	71	stage	stage	NOUN
gujaf-321	80	72	least	least	ADJ
gujaf-321	80	73	squares	square	NOUN
gujaf-321	80	74	joseph	joseph	PROPN
gujaf-321	80	75	olorunfemi	olorunfemi	PROPN
gujaf-321	80	76	akande	akande	PROPN
gujaf-321	80	77	,	,	PUNCT
gujaf-321	80	78	phd	phd	NOUN
gujaf-321	80	79	…	…	PUNCT
gujaf-321	80	80	…	…	PUNCT
gujaf-321	80	81	…	…	PUNCT
gujaf-321	80	82	…	…	PUNCT
gujaf-321	80	83	…	…	PUNCT
gujaf-321	80	84	…	…	PUNCT
gujaf-321	80	85	…	…	PUNCT
gujaf-321	80	86	…	…	PUNCT
gujaf-321	80	87	…	…	PUNCT
gujaf-321	80	88	…	…	PUNCT
gujaf-321	80	89	…	…	PUNCT
gujaf-321	80	90	…	…	PUNCT
gujaf-321	80	91	…	…	PUNCT
gujaf-321	80	92	…	…	PUNCT
gujaf-321	80	93	…	…	PUNCT
gujaf-321	80	94	…	…	PUNCT
gujaf-321	80	95	…	…	PUNCT
gujaf-321	80	96	…	…	PUNCT
gujaf-321	80	97	…	…	PUNCT
gujaf-321	80	98	…	…	PUNCT
gujaf-321	80	99	…	…	PUNCT
gujaf-321	80	100	..	..	SYM
gujaf-321	80	101	1	1	NUM
gujaf-321	80	102	-	-	SYM
gujaf-321	80	103	18	18	NUM
gujaf-321	80	104	the	the	DET
gujaf-321	80	105	impact	impact	NOUN
gujaf-321	80	106	of	of	ADP
gujaf-321	80	107	audit	audit	NOUN
gujaf-321	80	108	quality	quality	NOUN
gujaf-321	80	109	on	on	ADP
gujaf-321	80	110	firm	firm	NOUN
gujaf-321	80	111	’s	’s	PART
gujaf-321	80	112	performance	performance	NOUN
gujaf-321	80	113	of	of	ADP
gujaf-321	80	114	listed	list	VERB
gujaf-321	80	115	consumer	consumer	NOUN
gujaf-321	80	116	goods	good	NOUN
gujaf-321	80	117	firms	firm	NOUN
gujaf-321	80	118	in	in	ADP
gujaf-321	80	119	nigeria	nigeria	PROPN
gujaf-321	80	120	fatima	fatima	PROPN
gujaf-321	80	121	shehu	shehu	PROPN
gujaf-321	80	122	giwa	giwa	PROPN
gujaf-321	80	123	,	,	PUNCT
gujaf-321	80	124	prof	prof	PROPN
gujaf-321	80	125	.	.	PUNCT
gujaf-321	81	1	benjamin	benjamin	PROPN
gujaf-321	81	2	kumai	kumai	PROPN
gujaf-321	81	3	gugong	gugong	PROPN
gujaf-321	81	4	,	,	PUNCT
gujaf-321	81	5	gloria	gloria	PROPN
gujaf-321	81	6	pam	pam	PROPN
gujaf-321	81	7	dachomo	dachomo	PROPN
gujaf-321	81	8	…	…	X
gujaf-321	81	9	…	…	PUNCT
gujaf-321	81	10	…	…	PUNCT
gujaf-321	81	11	…	…	PUNCT
gujaf-321	81	12	...	...	PUNCT
gujaf-321	81	13	19	19	NUM
gujaf-321	81	14	-	-	SYM
gujaf-321	81	15	33	33	NUM
gujaf-321	81	16	women	woman	NOUN
gujaf-321	81	17	in	in	ADP
gujaf-321	81	18	top	top	ADJ
gujaf-321	81	19	echelon	echelon	NOUN
gujaf-321	81	20	positions	position	NOUN
gujaf-321	81	21	and	and	CCONJ
gujaf-321	81	22	their	their	PRON
gujaf-321	81	23	effects	effect	NOUN
gujaf-321	81	24	on	on	ADP
gujaf-321	81	25	carbon	carbon	NOUN
gujaf-321	81	26	emission	emission	NOUN
gujaf-321	81	27	disclosure	disclosure	NOUN
gujaf-321	81	28	:	:	PUNCT
gujaf-321	81	29	evidence	evidence	NOUN
gujaf-321	81	30	from	from	ADP
gujaf-321	81	31	an	an	DET
gujaf-321	81	32	emerging	emerge	VERB
gujaf-321	81	33	nation	nation	NOUN
gujaf-321	81	34	.	.	PUNCT
gujaf-321	81	35	saheed	sahee	VERB
gujaf-321	81	36	olanrewaju	olanrewaju	ADJ
gujaf-321	81	37	issa	issa	ADJ
gujaf-321	81	38	,	,	PUNCT
gujaf-321	81	39	abdulkadri	abdulkadri	PROPN
gujaf-321	81	40	toyin	toyin	NOUN
gujaf-321	81	41	alabi	alabi	NOUN
gujaf-321	81	42	,	,	PUNCT
gujaf-321	81	43	abdulbaki	abdulbaki	VERB
gujaf-321	81	44	teniola	teniola	PROPN
gujaf-321	81	45	ubandawaki	ubandawaki	PROPN
gujaf-321	81	46	…	…	NUM
gujaf-321	81	47	....	....	SYM
gujaf-321	81	48	34	34	NUM
gujaf-321	81	49	-	-	SYM
gujaf-321	81	50	47	47	NUM
gujaf-321	81	51	ceo	ceo	NOUN
gujaf-321	81	52	characteristics	characteristic	NOUN
gujaf-321	81	53	and	and	CCONJ
gujaf-321	81	54	financial	financial	ADJ
gujaf-321	81	55	performance	performance	NOUN
gujaf-321	81	56	of	of	ADP
gujaf-321	81	57	listed	list	VERB
gujaf-321	81	58	dmbs	dmb	NOUN
gujaf-321	81	59	in	in	ADP
gujaf-321	81	60	nigeria	nigeria	PROPN
gujaf-321	81	61	florence	florence	PROPN
gujaf-321	81	62	bosede	bosede	PROPN
gujaf-321	81	63	ajagbonna	ajagbonna	NOUN
gujaf-321	81	64	,	,	PUNCT
gujaf-321	81	65	benjamin	benjamin	PROPN
gujaf-321	81	66	kumai	kumai	PROPN
gujaf-321	81	67	gugong	gugong	PROPN
gujaf-321	81	68	,	,	PUNCT
gujaf-321	81	69	augustine	augustine	PROPN
gujaf-321	81	70	ayuba	ayuba	PROPN
gujaf-321	81	71	,	,	PUNCT
gujaf-321	81	72	idris	idris	PROPN
gujaf-321	81	73	mohammed	mohammed	PROPN
gujaf-321	81	74	,	,	PUNCT
gujaf-321	81	75	isuwa	isuwa	PROPN
gujaf-321	81	76	dauda	dauda	NOUN
gujaf-321	81	77	…	…	SYM
gujaf-321	81	78	…	…	PUNCT
gujaf-321	81	79	…	…	PUNCT
gujaf-321	81	80	…	…	PUNCT
gujaf-321	81	81	…	…	PUNCT
gujaf-321	81	82	…	…	PUNCT
gujaf-321	81	83	…	…	PUNCT
gujaf-321	81	84	…	…	PUNCT
gujaf-321	81	85	…	…	PUNCT
gujaf-321	81	86	…	…	PUNCT
gujaf-321	81	87	…	…	PUNCT
gujaf-321	81	88	…	…	PUNCT
gujaf-321	81	89	…	…	PUNCT
gujaf-321	81	90	…	…	PUNCT
gujaf-321	81	91	…	…	PUNCT
gujaf-321	81	92	…	…	PUNCT
gujaf-321	81	93	…	…	PUNCT
gujaf-321	81	94	…	…	PUNCT
gujaf-321	81	95	…	…	PUNCT
gujaf-321	81	96	…	…	PUNCT
gujaf-321	81	97	…	…	PUNCT
gujaf-321	81	98	…	…	PUNCT
gujaf-321	81	99	…	…	PUNCT
gujaf-321	81	100	…	…	PUNCT
gujaf-321	81	101	…	…	PUNCT
gujaf-321	81	102	…	…	PUNCT
gujaf-321	81	103	…	…	PUNCT
gujaf-321	81	104	…	…	PUNCT
gujaf-321	81	105	…	…	PUNCT
gujaf-321	81	106	…	…	SYM
gujaf-321	81	107	.48	.48	NUM
gujaf-321	81	108	-	-	SYM
gujaf-321	81	109	69	69	NUM
gujaf-321	81	110	post	post	NOUN
gujaf-321	81	111	covid-19	covid-19	PROPN
gujaf-321	81	112	pandemic	pandemic	ADJ
gujaf-321	81	113	:	:	PUNCT
gujaf-321	81	114	comparative	comparative	ADJ
gujaf-321	81	115	study	study	NOUN
gujaf-321	81	116	in	in	ADP
gujaf-321	81	117	the	the	DET
gujaf-321	81	118	value	value	NOUN
gujaf-321	81	119	relevance	relevance	NOUN
gujaf-321	81	120	of	of	ADP
gujaf-321	81	121	accounting	accounting	NOUN
gujaf-321	81	122	information	information	NOUN
gujaf-321	81	123	between	between	ADP
gujaf-321	81	124	listed	list	VERB
gujaf-321	81	125	manufacturing	manufacturing	NOUN
gujaf-321	81	126	firms	firm	NOUN
gujaf-321	81	127	and	and	CCONJ
gujaf-321	81	128	listed	list	VERB
gujaf-321	81	129	service	service	NOUN
gujaf-321	81	130	firms	firm	NOUN
gujaf-321	81	131	in	in	ADP
gujaf-321	81	132	nigeria	nigeria	PROPN
gujaf-321	81	133	abbas	abbas	PROPN
gujaf-321	81	134	,	,	PUNCT
gujaf-321	81	135	abdulrahman	abdulrahman	NOUN
gujaf-321	81	136	ngadi	ngadi	PROPN
gujaf-321	81	137	,	,	PUNCT
gujaf-321	81	138	abubakar	abubakar	PROPN
gujaf-321	81	139	,	,	PUNCT
gujaf-321	81	140	aliyu	aliyu	PROPN
gujaf-321	81	141	,	,	PUNCT
gujaf-321	81	142	abdu	abdu	PROPN
gujaf-321	81	143	,	,	PUNCT
gujaf-321	81	144	abubakar	abubakar	PROPN
gujaf-321	81	145	…	…	SYM
gujaf-321	81	146	…	…	PUNCT
gujaf-321	81	147	…	…	PUNCT
gujaf-321	81	148	…	…	PUNCT
gujaf-321	81	149	…	…	PUNCT
gujaf-321	81	150	…	…	PUNCT
gujaf-321	81	151	…	…	PUNCT
gujaf-321	81	152	…	…	PUNCT
gujaf-321	81	153	…	…	PUNCT
gujaf-321	81	154	…	…	PUNCT
gujaf-321	81	155	…	…	PUNCT
gujaf-321	81	156	…	…	SYM
gujaf-321	81	157	.70	.70	NUM
gujaf-321	81	158	-	-	SYM
gujaf-321	81	159	87	87	NUM
gujaf-321	81	160	environmental	environmental	ADJ
gujaf-321	81	161	and	and	CCONJ
gujaf-321	81	162	social	social	ADJ
gujaf-321	81	163	information	information	NOUN
gujaf-321	81	164	disclosure	disclosure	NOUN
gujaf-321	81	165	quality	quality	NOUN
gujaf-321	81	166	and	and	CCONJ
gujaf-321	81	167	financial	financial	ADJ
gujaf-321	81	168	performance	performance	NOUN
gujaf-321	81	169	of	of	ADP
gujaf-321	81	170	listed	list	VERB
gujaf-321	81	171	manufacturing	manufacturing	NOUN
gujaf-321	81	172	companies	company	NOUN
gujaf-321	81	173	in	in	ADP
gujaf-321	81	174	nigeria	nigeria	PROPN
gujaf-321	81	175	.	.	PUNCT
gujaf-321	81	176	:	:	PUNCT
gujaf-321	82	1	saka	saka	PROPN
gujaf-321	82	2	tunde	tunde	PROPN
gujaf-321	82	3	abdulsalam	abdulsalam	PROPN
gujaf-321	82	4	,	,	PUNCT
gujaf-321	82	5	ph.d	ph.d	PROPN
gujaf-321	82	6	…	…	SYM
gujaf-321	82	7	…	…	PUNCT
gujaf-321	82	8	…	…	PUNCT
gujaf-321	82	9	…	…	PUNCT
gujaf-321	82	10	…	…	PUNCT
gujaf-321	82	11	…	…	PUNCT
gujaf-321	82	12	...	...	PUNCT
gujaf-321	82	13	88	88	NUM
gujaf-321	82	14	-	-	SYM
gujaf-321	82	15	108	108	NUM
gujaf-321	82	16	the	the	DET
gujaf-321	82	17	impact	impact	NOUN
gujaf-321	82	18	of	of	ADP
gujaf-321	82	19	corporate	corporate	ADJ
gujaf-321	82	20	social	social	ADJ
gujaf-321	82	21	responsibility	responsibility	NOUN
gujaf-321	82	22	on	on	ADP
gujaf-321	82	23	bank	bank	NOUN
gujaf-321	82	24	performance	performance	NOUN
gujaf-321	82	25	in	in	ADP
gujaf-321	82	26	nigeria	nigeria	PROPN
gujaf-321	82	27	ibrahim	ibrahim	PROPN
gujaf-321	82	28	yinka	yinka	PROPN
gujaf-321	82	29	agbeyinka	agbeyinka	PROPN
gujaf-321	82	30	…	…	X
gujaf-321	82	31	…	…	PUNCT
gujaf-321	82	32	…	…	PUNCT
gujaf-321	82	33	…	…	PUNCT
gujaf-321	82	34	…	…	PUNCT
gujaf-321	82	35	…	…	PUNCT
gujaf-321	82	36	…	…	PUNCT
gujaf-321	82	37	…	…	PUNCT
gujaf-321	82	38	…	…	PUNCT
gujaf-321	82	39	…	…	PUNCT
gujaf-321	82	40	…	…	PUNCT
gujaf-321	82	41	…	…	PUNCT
gujaf-321	82	42	…	…	PUNCT
gujaf-321	82	43	…	…	PUNCT
gujaf-321	82	44	…	…	PUNCT
gujaf-321	82	45	…	…	PUNCT
gujaf-321	82	46	…	…	PUNCT
gujaf-321	82	47	…	…	PUNCT
gujaf-321	82	48	…	…	PUNCT
gujaf-321	82	49	…	…	PUNCT
gujaf-321	82	50	…	…	PUNCT
gujaf-321	82	51	…	…	PUNCT
gujaf-321	82	52	…	…	PUNCT
gujaf-321	82	53	…	…	X
gujaf-321	82	54	.109	.109	NUM
gujaf-321	82	55	-	-	SYM
gujaf-321	82	56	123	123	NUM
gujaf-321	82	57	the	the	DET
gujaf-321	82	58	impact	impact	NOUN
gujaf-321	82	59	of	of	ADP
gujaf-321	82	60	firm	firm	ADJ
gujaf-321	82	61	characteristics	characteristic	NOUN
gujaf-321	82	62	on	on	ADP
gujaf-321	82	63	accruals	accrual	NOUN
gujaf-321	82	64	and	and	CCONJ
gujaf-321	82	65	real	real	ADJ
gujaf-321	82	66	earnings	earning	NOUN
gujaf-321	82	67	management	management	NOUN
gujaf-321	82	68	of	of	ADP
gujaf-321	82	69	listed	list	VERB
gujaf-321	82	70	manufacturing	manufacturing	NOUN
gujaf-321	82	71	firms	firm	NOUN
gujaf-321	82	72	in	in	ADP
gujaf-321	82	73	nigeria	nigeria	PROPN
gujaf-321	82	74	:	:	PUNCT
gujaf-321	83	1	muhammad	muhammad	PROPN
gujaf-321	83	2	,	,	PUNCT
gujaf-321	83	3	aisha	aisha	PROPN
gujaf-321	83	4	chado	chado	PROPN
gujaf-321	83	5	…	…	PUNCT
gujaf-321	83	6	…	…	PUNCT
gujaf-321	83	7	…	…	PUNCT
gujaf-321	83	8	…	…	PUNCT
gujaf-321	83	9	…	…	PUNCT
gujaf-321	83	10	…	…	PUNCT
gujaf-321	83	11	…	…	PUNCT
gujaf-321	83	12	…	…	PUNCT
gujaf-321	83	13	…	…	PUNCT
gujaf-321	83	14	…	…	X
gujaf-321	83	15	.124	.124	NUM
gujaf-321	83	16	-	-	SYM
gujaf-321	83	17	142	142	NUM
gujaf-321	83	18	the	the	DET
gujaf-321	83	19	impact	impact	NOUN
gujaf-321	83	20	of	of	ADP
gujaf-321	83	21	esg	esg	NOUN
gujaf-321	83	22	practices	practice	NOUN
gujaf-321	83	23	on	on	ADP
gujaf-321	83	24	the	the	DET
gujaf-321	83	25	risk	risk	NOUN
gujaf-321	83	26	portfolio	portfolio	NOUN
gujaf-321	83	27	of	of	ADP
gujaf-321	83	28	listed	list	VERB
gujaf-321	83	29	oil	oil	NOUN
gujaf-321	83	30	and	and	CCONJ
gujaf-321	83	31	gas	gas	NOUN
gujaf-321	83	32	firms	firm	NOUN
gujaf-321	83	33	in	in	ADP
gujaf-321	83	34	nigeria	nigeria	PROPN
gujaf-321	83	35	using	use	VERB
gujaf-321	83	36	a	a	DET
gujaf-321	83	37	multilayered	multilayered	ADJ
gujaf-321	83	38	criterion	criterion	NOUN
gujaf-321	83	39	:	:	PUNCT
gujaf-321	83	40	joseph	joseph	PROPN
gujaf-321	83	41	olorunfemi	olorunfemi	ADP
gujaf-321	83	42	akande	akande	PROPN
gujaf-321	83	43	…	…	SYM
gujaf-321	83	44	…	…	PUNCT
gujaf-321	83	45	…	…	PUNCT
gujaf-321	83	46	…	…	PUNCT
gujaf-321	83	47	…	…	PUNCT
gujaf-321	83	48	…	…	PUNCT
gujaf-321	83	49	…	…	PUNCT
gujaf-321	83	50	…	…	PUNCT
gujaf-321	83	51	…	…	PUNCT
gujaf-321	83	52	…	…	PUNCT
gujaf-321	83	53	…	…	PUNCT
gujaf-321	83	54	…	…	PUNCT
gujaf-321	83	55	...	...	PUNCT
gujaf-321	83	56	143	143	NUM
gujaf-321	83	57	-	-	SYM
gujaf-321	83	58	155	155	NUM
gujaf-321	83	59	effect	effect	NOUN
gujaf-321	83	60	of	of	ADP
gujaf-321	83	61	selected	select	VERB
gujaf-321	83	62	macroeconomic	macroeconomic	ADJ
gujaf-321	83	63	variables	variable	NOUN
gujaf-321	83	64	on	on	ADP
gujaf-321	83	65	stock	stock	NOUN
gujaf-321	83	66	market	market	NOUN
gujaf-321	83	67	volatility	volatility	NOUN
gujaf-321	83	68	in	in	ADP
gujaf-321	83	69	nigeria	nigeria	PROPN
gujaf-321	83	70	hauwa	hauwa	ADJ
gujaf-321	83	71	bayero	bayero	PROPN
gujaf-321	83	72	tijjani	tijjani	NOUN
gujaf-321	83	73	,	,	PUNCT
gujaf-321	83	74	prof	prof	PROPN
gujaf-321	83	75	sheikh	sheikh	PROPN
gujaf-321	83	76	ahmad	ahmad	PROPN
gujaf-321	83	77	abdullahi	abdullahi	PROPN
gujaf-321	83	78	,	,	PUNCT
gujaf-321	83	79	dr	dr	PROPN
gujaf-321	83	80	ibrahim	ibrahim	PROPN
gujaf-321	83	81	mohammed	mohammed	PROPN
gujaf-321	83	82	,	,	PUNCT
gujaf-321	83	83	dr	dr	PROPN
gujaf-321	83	84	isma’il	isma’il	PROPN
gujaf-321	83	85	tijjani	tijjani	PROPN
gujaf-321	83	86	idris	idris	PROPN
gujaf-321	83	87	…	…	PROPN
gujaf-321	83	88	…	…	PUNCT
gujaf-321	83	89	…	…	PUNCT
gujaf-321	83	90	…	…	PUNCT
gujaf-321	83	91	…	…	PUNCT
gujaf-321	83	92	…	…	PUNCT
gujaf-321	83	93	…	…	PUNCT
gujaf-321	83	94	…	…	PUNCT
gujaf-321	83	95	…	…	PUNCT
gujaf-321	83	96	…	…	PUNCT
gujaf-321	83	97	…	…	PUNCT
gujaf-321	83	98	…	…	PUNCT
gujaf-321	83	99	…	…	PUNCT
gujaf-321	83	100	…	…	PUNCT
gujaf-321	83	101	…	…	PUNCT
gujaf-321	83	102	…	…	PUNCT
gujaf-321	83	103	…	…	PUNCT
gujaf-321	83	104	…	…	PUNCT
gujaf-321	83	105	…	…	PUNCT
gujaf-321	83	106	…	…	PUNCT
gujaf-321	83	107	…	…	PUNCT
gujaf-321	83	108	…	…	PUNCT
gujaf-321	83	109	…	…	PUNCT
gujaf-321	83	110	…	…	PUNCT
gujaf-321	83	111	…	…	PUNCT
gujaf-321	83	112	…	…	PUNCT
gujaf-321	83	113	…	…	PUNCT
gujaf-321	83	114	…	…	SYM
gujaf-321	83	115	…	…	SYM
gujaf-321	83	116	156	156	NUM
gujaf-321	83	117	-	-	SYM
gujaf-321	83	118	171	171	NUM
gujaf-321	83	119	moderating	moderate	VERB
gujaf-321	83	120	effect	effect	NOUN
gujaf-321	83	121	of	of	ADP
gujaf-321	83	122	audit	audit	NOUN
gujaf-321	83	123	quality	quality	NOUN
gujaf-321	83	124	on	on	ADP
gujaf-321	83	125	value	value	NOUN
gujaf-321	83	126	relevance	relevance	NOUN
gujaf-321	83	127	of	of	ADP
gujaf-321	83	128	fair	fair	ADJ
gujaf-321	83	129	value	value	NOUN
gujaf-321	83	130	measurements	measurement	NOUN
gujaf-321	83	131	hierarchy	hierarchy	NOUN
gujaf-321	83	132	of	of	ADP
gujaf-321	83	133	listed	list	VERB
gujaf-321	83	134	financial	financial	ADJ
gujaf-321	83	135	services	service	NOUN
gujaf-321	83	136	companies	company	NOUN
gujaf-321	83	137	:	:	PUNCT
gujaf-321	83	138	tesleem	tesleem	VERB
gujaf-321	83	139	olayinka	olayinka	ADJ
gujaf-321	83	140	adeyemi	adeyemi	ADV
gujaf-321	83	141	…	…	PUNCT
gujaf-321	83	142	…	…	PUNCT
gujaf-321	83	143	…	…	PUNCT
gujaf-321	83	144	…	…	PUNCT
gujaf-321	83	145	…	…	PUNCT
gujaf-321	83	146	…	…	X
gujaf-321	83	147	.172	.172	NUM
gujaf-321	83	148	-	-	SYM
gujaf-321	83	149	202	202	NUM
gujaf-321	83	150	effect	effect	NOUN
gujaf-321	83	151	of	of	ADP
gujaf-321	83	152	audit	audit	NOUN
gujaf-321	83	153	quality	quality	NOUN
gujaf-321	83	154	attributes	attribute	NOUN
gujaf-321	83	155	and	and	CCONJ
gujaf-321	83	156	ifrs	ifrs	NOUN
gujaf-321	83	157	adoption	adoption	NOUN
gujaf-321	83	158	on	on	ADP
gujaf-321	83	159	financial	financial	ADJ
gujaf-321	83	160	reporting	reporting	NOUN
gujaf-321	83	161	quality	quality	NOUN
gujaf-321	83	162	of	of	ADP
gujaf-321	83	163	listed	list	VERB
gujaf-321	83	164	manufacturing	manufacturing	NOUN
gujaf-321	83	165	firms	firm	NOUN
gujaf-321	83	166	in	in	ADP
gujaf-321	83	167	nigeria	nigeria	PROPN
gujaf-321	83	168	:	:	PUNCT
gujaf-321	84	1	muhammad	muhammad	PROPN
gujaf-321	84	2	,	,	PUNCT
gujaf-321	84	3	aisha	aisha	PROPN
gujaf-321	84	4	chado	chado	PROPN
gujaf-321	84	5	…	…	PUNCT
gujaf-321	84	6	…	…	PUNCT
gujaf-321	84	7	…	…	PUNCT
gujaf-321	84	8	…	…	PUNCT
gujaf-321	84	9	…	…	PUNCT
gujaf-321	84	10	…	…	PUNCT
gujaf-321	84	11	…	…	PUNCT
gujaf-321	84	12	…	…	PUNCT
gujaf-321	84	13	…	…	PUNCT
gujaf-321	84	14	..	..	PUNCT
gujaf-321	84	15	203	203	NUM
gujaf-321	84	16	-	-	SYM
gujaf-321	84	17	221	221	NUM
gujaf-321	84	18	electronic	electronic	ADJ
gujaf-321	84	19	banking	banking	NOUN
gujaf-321	84	20	and	and	CCONJ
gujaf-321	84	21	performance	performance	NOUN
gujaf-321	84	22	of	of	ADP
gujaf-321	84	23	banking	banking	NOUN
gujaf-321	84	24	sector	sector	NOUN
gujaf-321	84	25	in	in	ADP
gujaf-321	84	26	nigeria	nigeria	PROPN
gujaf-321	84	27	kayode	kayode	PROPN
gujaf-321	84	28	david	david	PROPN
gujaf-321	84	29	kolawole	kolawole	PROPN
gujaf-321	84	30	…	…	PUNCT
gujaf-321	84	31	…	…	PUNCT
gujaf-321	84	32	…	…	PUNCT
gujaf-321	84	33	…	…	PUNCT
gujaf-321	84	34	…	…	PUNCT
gujaf-321	84	35	…	…	PUNCT
gujaf-321	84	36	…	…	PUNCT
gujaf-321	84	37	…	…	PUNCT
gujaf-321	84	38	…	…	PUNCT
gujaf-321	84	39	…	…	PUNCT
gujaf-321	84	40	…	…	PUNCT
gujaf-321	84	41	…	…	PUNCT
gujaf-321	84	42	…	…	PUNCT
gujaf-321	84	43	…	…	PUNCT
gujaf-321	84	44	…	…	PUNCT
gujaf-321	84	45	…	…	PUNCT
gujaf-321	84	46	…	…	PUNCT
gujaf-321	84	47	…	…	PUNCT
gujaf-321	84	48	…	…	PUNCT
gujaf-321	84	49	…	…	PUNCT
gujaf-321	84	50	…	…	PUNCT
gujaf-321	84	51	…	…	PUNCT
gujaf-321	84	52	…	…	PUNCT
gujaf-321	84	53	…	…	PUNCT
gujaf-321	84	54	222	222	NUM
gujaf-321	84	55	-	-	SYM
gujaf-321	84	56	234	234	NUM
gujaf-321	84	57	gusau	gusau	ADJ
gujaf-321	84	58	journal	journal	NOUN
gujaf-321	84	59	of	of	ADP
gujaf-321	84	60	accounting	accounting	NOUN
gujaf-321	84	61	and	and	CCONJ
gujaf-321	84	62	finance	finance	NOUN
gujaf-321	84	63	,	,	PUNCT
gujaf-321	84	64	vol	vol	NOUN
gujaf-321	84	65	.	.	PROPN
gujaf-321	84	66	5	5	NUM
gujaf-321	84	67	,	,	PUNCT
gujaf-321	84	68	issue	issue	NOUN
gujaf-321	84	69	2	2	NUM
gujaf-321	84	70	,	,	PUNCT
gujaf-321	84	71	october	october	PROPN
gujaf-321	84	72	,	,	PUNCT
gujaf-321	84	73	2024	2024	NUM
gujaf-321	84	74	ix	ix	VERB
gujaf-321	84	75	do	do	VERB
gujaf-321	84	76	audit	audit	NOUN
gujaf-321	84	77	committee	committee	NOUN
gujaf-321	84	78	and	and	CCONJ
gujaf-321	84	79	board	board	NOUN
gujaf-321	84	80	attributes	attribute	VERB
gujaf-321	84	81	influence	influence	NOUN
gujaf-321	84	82	environmental	environmental	ADJ
gujaf-321	84	83	disclosure	disclosure	NOUN
gujaf-321	84	84	:	:	PUNCT
gujaf-321	84	85	an	an	DET
gujaf-321	84	86	empirical	empirical	ADJ
gujaf-321	84	87	investigation	investigation	NOUN
gujaf-321	84	88	of	of	ADP
gujaf-321	84	89	listed	list	VERB
gujaf-321	84	90	firms	firm	NOUN
gujaf-321	84	91	in	in	ADP
gujaf-321	84	92	nigeria	nigeria	PROPN
gujaf-321	84	93	.	.	PUNCT
gujaf-321	85	1	haruna	haruna	PROPN
gujaf-321	85	2	muhammed	muhammed	PROPN
gujaf-321	85	3	musa	musa	PROPN
gujaf-321	85	4	…	…	SYM
gujaf-321	85	5	…	…	PUNCT
gujaf-321	85	6	…	…	PUNCT
gujaf-321	85	7	…	…	PUNCT
gujaf-321	85	8	…	…	PUNCT
gujaf-321	85	9	…	…	PUNCT
gujaf-321	85	10	…	…	PUNCT
gujaf-321	85	11	…	…	SYM
gujaf-321	85	12	…	…	SYM
gujaf-321	85	13	235	235	NUM
gujaf-321	85	14	-	-	SYM
gujaf-321	85	15	248	248	NUM
gujaf-321	85	16	impact	impact	NOUN
gujaf-321	85	17	of	of	ADP
gujaf-321	85	18	external	external	ADJ
gujaf-321	85	19	debts	debt	NOUN
gujaf-321	85	20	on	on	ADP
gujaf-321	85	21	economic	economic	ADJ
gujaf-321	85	22	growth	growth	NOUN
gujaf-321	85	23	in	in	ADP
gujaf-321	85	24	nigeria	nigeria	PROPN
gujaf-321	85	25	ibrahim	ibrahim	PROPN
gujaf-321	85	26	yinka	yinka	PROPN
gujaf-321	85	27	agbeyinka	agbeyinka	PROPN
gujaf-321	85	28	…	…	X
gujaf-321	85	29	…	…	PUNCT
gujaf-321	85	30	…	…	PUNCT
gujaf-321	85	31	…	…	PUNCT
gujaf-321	85	32	…	…	PUNCT
gujaf-321	85	33	…	…	PUNCT
gujaf-321	85	34	…	…	PUNCT
gujaf-321	85	35	…	…	PUNCT
gujaf-321	85	36	…	…	PUNCT
gujaf-321	85	37	…	…	PUNCT
gujaf-321	85	38	…	…	PUNCT
gujaf-321	85	39	…	…	PUNCT
gujaf-321	85	40	…	…	PUNCT
gujaf-321	85	41	…	…	PUNCT
gujaf-321	85	42	…	…	PUNCT
gujaf-321	85	43	…	…	PUNCT
gujaf-321	85	44	…	…	PUNCT
gujaf-321	85	45	…	…	PUNCT
gujaf-321	85	46	…	…	PUNCT
gujaf-321	85	47	…	…	PUNCT
gujaf-321	85	48	…	…	PUNCT
gujaf-321	85	49	…	…	PUNCT
gujaf-321	85	50	…	…	SYM
gujaf-321	85	51	…	…	SYM
gujaf-321	85	52	249	249	NUM
gujaf-321	85	53	-	-	SYM
gujaf-321	85	54	261	261	NUM
gujaf-321	85	55	effect	effect	NOUN
gujaf-321	85	56	of	of	ADP
gujaf-321	85	57	compliance	compliance	NOUN
gujaf-321	85	58	cost	cost	NOUN
gujaf-321	85	59	and	and	CCONJ
gujaf-321	85	60	tax	tax	NOUN
gujaf-321	85	61	burden	burden	NOUN
gujaf-321	85	62	on	on	ADP
gujaf-321	85	63	tax	tax	NOUN
gujaf-321	85	64	compliance	compliance	NOUN
gujaf-321	85	65	of	of	ADP
gujaf-321	85	66	small	small	ADJ
gujaf-321	85	67	and	and	CCONJ
gujaf-321	85	68	medium	medium	ADJ
gujaf-321	85	69	-	-	PUNCT
gujaf-321	85	70	scale	scale	NOUN
gujaf-321	85	71	enterprises	enterprise	NOUN
gujaf-321	85	72	in	in	ADP
gujaf-321	85	73	benue	benue	NOUN
gujaf-321	85	74	state	state	PROPN
gujaf-321	85	75	,	,	PUNCT
gujaf-321	85	76	nigeria	nigeria	PROPN
gujaf-321	85	77	okpe	okpe	PROPN
gujaf-321	85	78	caleb	caleb	PROPN
gujaf-321	85	79	john	john	PROPN
gujaf-321	85	80	,	,	PUNCT
gujaf-321	85	81	prof	prof	PROPN
gujaf-321	85	82	.	.	PUNCT
gujaf-321	86	1	aliyu	aliyu	PROPN
gujaf-321	86	2	nuraddeen	nuraddeen	PROPN
gujaf-321	86	3	shehu	shehu	PROPN
gujaf-321	86	4	,	,	PUNCT
gujaf-321	86	5	prof	prof	PROPN
gujaf-321	86	6	.	.	PUNCT
gujaf-321	86	7	bello	bello	PROPN
gujaf-321	86	8	a.	a.	PROPN
gujaf-321	86	9	ahmad	ahmad	PROPN
gujaf-321	86	10	,	,	PUNCT
gujaf-321	86	11	ahmed	ahmed	PROPN
gujaf-321	86	12	aliyu	aliyu	PROPN
gujaf-321	86	13	abdullahi	abdullahi	PROPN
gujaf-321	86	14	phd	phd	PROPN
gujaf-321	86	15	,	,	PUNCT
gujaf-321	86	16	mohammed	mohammed	PROPN
gujaf-321	86	17	musa	musa	PROPN
gujaf-321	86	18	abdulkarim	abdulkarim	PROPN
gujaf-321	86	19	phd	phd	PROPN
gujaf-321	86	20	…	…	PUNCT
gujaf-321	86	21	…	…	PUNCT
gujaf-321	86	22	…	…	PUNCT
gujaf-321	86	23	…	…	PUNCT
gujaf-321	86	24	…	…	PUNCT
gujaf-321	86	25	…	…	PUNCT
gujaf-321	86	26	…	…	PUNCT
gujaf-321	86	27	…	…	PUNCT
gujaf-321	86	28	…	…	PUNCT
gujaf-321	86	29	…	…	PUNCT
gujaf-321	86	30	…	…	PUNCT
gujaf-321	86	31	…	…	PUNCT
gujaf-321	86	32	…	…	PUNCT
gujaf-321	86	33	…	…	PUNCT
gujaf-321	86	34	…	…	PUNCT
gujaf-321	86	35	…	…	PUNCT
gujaf-321	86	36	…	…	SYM
gujaf-321	86	37	.262	.262	NUM
gujaf-321	86	38	-	-	SYM
gujaf-321	86	39	282	282	NUM
gujaf-321	86	40	the	the	DET
gujaf-321	86	41	effect	effect	NOUN
gujaf-321	86	42	of	of	ADP
gujaf-321	86	43	bank	bank	NOUN
gujaf-321	86	44	sectoral	sectoral	ADJ
gujaf-321	86	45	credit	credit	NOUN
gujaf-321	86	46	and	and	CCONJ
gujaf-321	86	47	exchange	exchange	NOUN
gujaf-321	86	48	rate	rate	NOUN
gujaf-321	86	49	on	on	ADP
gujaf-321	86	50	financial	financial	ADJ
gujaf-321	86	51	performance	performance	NOUN
gujaf-321	86	52	of	of	ADP
gujaf-321	86	53	listed	list	VERB
gujaf-321	86	54	manufacturing	manufacturing	NOUN
gujaf-321	86	55	firms	firm	NOUN
gujaf-321	86	56	in	in	ADP
gujaf-321	86	57	nigeria	nigeria	PROPN
gujaf-321	86	58	.	.	PUNCT
gujaf-321	87	1	ibrahim	ibrahim	PROPN
gujaf-321	87	2	kabir	kabir	PROPN
gujaf-321	87	3	adedeji	adedeji	PROPN
gujaf-321	87	4	,	,	PUNCT
gujaf-321	87	5	dr	dr	PROPN
gujaf-321	87	6	ibrahim	ibrahim	PROPN
gujaf-321	87	7	muhammed	muhammed	PROPN
gujaf-321	87	8	,	,	PUNCT
gujaf-321	87	9	prof	prof	PROPN
gujaf-321	87	10	.	.	PUNCT
gujaf-321	88	1	muhammed	muhamme	VERB
gujaf-321	88	2	habibu	habibu	ADJ
gujaf-321	88	3	sabari	sabari	PROPN
gujaf-321	88	4	prof	prof	PROPN
gujaf-321	88	5	.	.	PUNCT
gujaf-321	89	1	abiodun	abiodun	PROPN
gujaf-321	89	2	popoola	popoola	PROPN
gujaf-321	89	3	…	…	PUNCT
gujaf-321	89	4	…	…	PUNCT
gujaf-321	89	5	…	…	PUNCT
gujaf-321	89	6	…	…	PUNCT
gujaf-321	89	7	…	…	PUNCT
gujaf-321	89	8	…	…	PUNCT
gujaf-321	89	9	…	…	PUNCT
gujaf-321	89	10	…	…	PUNCT
gujaf-321	89	11	…	…	PUNCT
gujaf-321	89	12	…	…	PUNCT
gujaf-321	89	13	…	…	PUNCT
gujaf-321	89	14	…	…	PUNCT
gujaf-321	89	15	…	…	PUNCT
gujaf-321	89	16	…	…	PUNCT
gujaf-321	89	17	…	…	PUNCT
gujaf-321	89	18	…	…	PUNCT
gujaf-321	89	19	…	…	PUNCT
gujaf-321	89	20	…	…	PUNCT
gujaf-321	89	21	…	…	PUNCT
gujaf-321	89	22	…	…	PUNCT
gujaf-321	89	23	…	…	PUNCT
gujaf-321	89	24	…	…	PUNCT
gujaf-321	89	25	…	…	PUNCT
gujaf-321	89	26	…	…	SYM
gujaf-321	89	27	…	…	SYM
gujaf-321	89	28	283	283	NUM
gujaf-321	89	29	-	-	SYM
gujaf-321	89	30	297	297	NUM
gujaf-321	89	31	the	the	DET
gujaf-321	89	32	effects	effect	NOUN
gujaf-321	89	33	of	of	ADP
gujaf-321	89	34	interest	interest	NOUN
gujaf-321	89	35	rate	rate	NOUN
gujaf-321	89	36	and	and	CCONJ
gujaf-321	89	37	money	money	NOUN
gujaf-321	89	38	supply	supply	NOUN
gujaf-321	89	39	on	on	ADP
gujaf-321	89	40	systematic	systematic	ADJ
gujaf-321	89	41	risk	risk	NOUN
gujaf-321	89	42	associated	associate	VERB
gujaf-321	89	43	with	with	ADP
gujaf-321	89	44	return	return	NOUN
gujaf-321	89	45	in	in	ADP
gujaf-321	89	46	nigerian	nigerian	ADJ
gujaf-321	89	47	exchange	exchange	PROPN
gujaf-321	89	48	adedokun	adedokun	PROPN
gujaf-321	89	49	rofiat	rofiat	PROPN
gujaf-321	89	50	,	,	PUNCT
gujaf-321	89	51	prof	prof	PROPN
gujaf-321	89	52	.	.	PROPN
gujaf-321	90	1	sani	sani	PROPN
gujaf-321	90	2	abdullahi	abdullahi	PROPN
gujaf-321	90	3	,	,	PUNCT
gujaf-321	90	4	dr	dr	PROPN
gujaf-321	90	5	.	.	PROPN
gujaf-321	90	6	ibrahim	ibrahim	PROPN
gujaf-321	90	7	mohammed	mohammed	PROPN
gujaf-321	90	8	,	,	PUNCT
gujaf-321	90	9	prof	prof	PROPN
gujaf-321	90	10	.	.	PUNCT
gujaf-321	91	1	ahmad	ahmad	PROPN
gujaf-321	91	2	dogarawa	dogarawa	PROPN
gujaf-321	91	3	…	…	X
gujaf-321	91	4	…	…	PUNCT
gujaf-321	91	5	…	…	PUNCT
gujaf-321	91	6	…	…	PUNCT
gujaf-321	91	7	…	…	PUNCT
gujaf-321	91	8	…	…	PUNCT
gujaf-321	91	9	…	…	PUNCT
gujaf-321	91	10	…	…	PUNCT
gujaf-321	91	11	…	…	PUNCT
gujaf-321	91	12	…	…	PUNCT
gujaf-321	91	13	…	…	PUNCT
gujaf-321	91	14	…	…	PUNCT
gujaf-321	91	15	…	…	PUNCT
gujaf-321	91	16	…	…	PUNCT
gujaf-321	91	17	…	…	PUNCT
gujaf-321	91	18	…	…	PUNCT
gujaf-321	91	19	…	…	PUNCT
gujaf-321	91	20	…	…	PUNCT
gujaf-321	91	21	…	…	PUNCT
gujaf-321	91	22	…	…	PUNCT
gujaf-321	91	23	…	…	PUNCT
gujaf-321	91	24	…	…	PUNCT
gujaf-321	91	25	…	…	PUNCT
gujaf-321	91	26	…	…	PUNCT
gujaf-321	91	27	…	…	PUNCT
gujaf-321	91	28	…	…	PUNCT
gujaf-321	91	29	…	…	PUNCT
gujaf-321	91	30	…	…	PUNCT
gujaf-321	91	31	…	…	PUNCT
gujaf-321	91	32	…	…	SYM
gujaf-321	91	33	.298	.298	NUM
gujaf-321	91	34	-	-	SYM
gujaf-321	91	35	314	314	NUM
gujaf-321	91	36	effect	effect	NOUN
gujaf-321	91	37	of	of	ADP
gujaf-321	91	38	firm	firm	ADJ
gujaf-321	91	39	attributes	attribute	NOUN
gujaf-321	91	40	on	on	ADP
gujaf-321	91	41	the	the	DET
gujaf-321	91	42	growth	growth	NOUN
gujaf-321	91	43	of	of	ADP
gujaf-321	91	44	healthcare	healthcare	NOUN
gujaf-321	91	45	companies	company	NOUN
gujaf-321	91	46	listed	list	VERB
gujaf-321	91	47	on	on	ADP
gujaf-321	91	48	the	the	DET
gujaf-321	91	49	nigerian	nigerian	PROPN
gujaf-321	91	50	exchange	exchange	PROPN
gujaf-321	91	51	group	group	PROPN
gujaf-321	91	52	salisu	salisu	PROPN
gujaf-321	91	53	isyaku	isyaku	NOUN
gujaf-321	91	54	dahiru	dahiru	NOUN
gujaf-321	91	55	,	,	PUNCT
gujaf-321	91	56	adeyemi	adeyemi	ADV
gujaf-321	91	57	tesleem	tesleem	VERB
gujaf-321	91	58	,	,	PUNCT
gujaf-321	91	59	phd	phd	NOUN
gujaf-321	91	60	,	,	PUNCT
gujaf-321	91	61	suleiman	suleiman	PROPN
gujaf-321	91	62	salami	salami	PROPN
gujaf-321	91	63	,	,	PUNCT
gujaf-321	91	64	phd	phd	NOUN
gujaf-321	91	65	…	…	SYM
gujaf-321	91	66	…	…	PUNCT
gujaf-321	91	67	…	…	PUNCT
gujaf-321	91	68	…	…	PUNCT
gujaf-321	91	69	…	…	SYM
gujaf-321	91	70	....	....	PUNCT
gujaf-321	91	71	315	315	NUM
gujaf-321	91	72	-	-	SYM
gujaf-321	91	73	331	331	NUM
gujaf-321	91	74	corporate	corporate	ADJ
gujaf-321	91	75	social	social	ADJ
gujaf-321	91	76	responsibility	responsibility	NOUN
gujaf-321	91	77	and	and	CCONJ
gujaf-321	91	78	performance	performance	NOUN
gujaf-321	91	79	of	of	ADP
gujaf-321	91	80	firms	firm	NOUN
gujaf-321	91	81	in	in	ADP
gujaf-321	91	82	lagos	lagos	PROPN
gujaf-321	91	83	state	state	PROPN
gujaf-321	91	84	nigeria	nigeria	PROPN
gujaf-321	91	85	kayode	kayode	PROPN
gujaf-321	91	86	david	david	PROPN
gujaf-321	91	87	kolawole	kolawole	PROPN
gujaf-321	91	88	……	……	NOUN
gujaf-321	91	89	……	……	NOUN
gujaf-321	91	90	……	……	NOUN
gujaf-321	91	91	……	……	NOUN
gujaf-321	91	92	……	……	NOUN
gujaf-321	91	93	……	……	NOUN
gujaf-321	91	94	……	……	NOUN
gujaf-321	91	95	……	……	NOUN
gujaf-321	91	96	……	……	NOUN
gujaf-321	91	97	……	……	NOUN
gujaf-321	91	98	……	……	NOUN
gujaf-321	91	99	……	……	NOUN
gujaf-321	91	100	.	.	PUNCT
gujaf-321	92	1	...	...	PUNCT
gujaf-321	92	2	332	332	NUM
gujaf-321	92	3	-	-	SYM
gujaf-321	92	4	343	343	NUM
gujaf-321	92	5	does	do	AUX
gujaf-321	92	6	taxation	taxation	NOUN
gujaf-321	92	7	affect	affect	VERB
gujaf-321	92	8	banks	bank	NOUN
gujaf-321	92	9	’	'	PUNCT
gujaf-321	92	10	profitability	profitability	NOUN
gujaf-321	92	11	:	:	PUNCT
gujaf-321	92	12	evidence	evidence	NOUN
gujaf-321	92	13	from	from	ADP
gujaf-321	92	14	nigeria	nigeria	PROPN
gujaf-321	92	15	emmanuel	emmanuel	PROPN
gujaf-321	92	16	imuede	imuede	PROPN
gujaf-321	92	17	oyasor	oyasor	PROPN
gujaf-321	92	18	…	…	PUNCT
gujaf-321	92	19	…	…	PUNCT
gujaf-321	92	20	…	…	PUNCT
gujaf-321	92	21	…	…	PUNCT
gujaf-321	92	22	…	…	PUNCT
gujaf-321	92	23	…	…	PUNCT
gujaf-321	92	24	…	…	PUNCT
gujaf-321	92	25	…	…	PUNCT
gujaf-321	92	26	…	…	PUNCT
gujaf-321	92	27	…	…	PUNCT
gujaf-321	92	28	…	…	PUNCT
gujaf-321	92	29	…	…	PUNCT
gujaf-321	92	30	…	…	PUNCT
gujaf-321	92	31	…	…	PUNCT
gujaf-321	92	32	…	…	PUNCT
gujaf-321	92	33	…	…	PUNCT
gujaf-321	92	34	…	…	PUNCT
gujaf-321	92	35	…	…	PUNCT
gujaf-321	92	36	…	…	PUNCT
gujaf-321	92	37	…	…	PUNCT
gujaf-321	92	38	…	…	PUNCT
gujaf-321	92	39	…	…	PUNCT
gujaf-321	92	40	…	…	PUNCT
gujaf-321	92	41	..	..	PUNCT
gujaf-321	92	42	344	344	NUM
gujaf-321	92	43	-	-	SYM
gujaf-321	92	44	356	356	NUM
gujaf-321	92	45	working	work	VERB
gujaf-321	92	46	capital	capital	NOUN
gujaf-321	92	47	management	management	NOUN
gujaf-321	92	48	and	and	CCONJ
gujaf-321	92	49	manufacturing	manufacturing	NOUN
gujaf-321	92	50	performance	performance	NOUN
gujaf-321	92	51	in	in	ADP
gujaf-321	92	52	nigeria	nigeria	PROPN
gujaf-321	92	53	adedeji	adedeji	PROPN
gujaf-321	92	54	daniel	daniel	PROPN
gujaf-321	92	55	gbadebo	gbadebo	PROPN
gujaf-321	92	56	…	…	PUNCT
gujaf-321	92	57	…	…	PUNCT
gujaf-321	92	58	…	…	PUNCT
gujaf-321	92	59	…	…	PUNCT
gujaf-321	92	60	…	…	PUNCT
gujaf-321	92	61	…	…	PUNCT
gujaf-321	92	62	…	…	PUNCT
gujaf-321	92	63	…	…	PUNCT
gujaf-321	92	64	…	…	PUNCT
gujaf-321	92	65	…	…	PUNCT
gujaf-321	92	66	…	…	PUNCT
gujaf-321	92	67	…	…	PUNCT
gujaf-321	92	68	…	…	PUNCT
gujaf-321	92	69	…	…	PUNCT
gujaf-321	92	70	…	…	PUNCT
gujaf-321	92	71	…	…	PUNCT
gujaf-321	92	72	…	…	PUNCT
gujaf-321	92	73	…	…	PUNCT
gujaf-321	92	74	…	…	PUNCT
gujaf-321	92	75	…	…	PUNCT
gujaf-321	92	76	…	…	PUNCT
gujaf-321	92	77	…	…	PUNCT
gujaf-321	92	78	…	…	PUNCT
gujaf-321	92	79	…	…	PUNCT
gujaf-321	92	80	...	...	PUNCT
gujaf-321	92	81	357	357	NUM
gujaf-321	92	82	-	-	SYM
gujaf-321	92	83	368	368	NUM
gujaf-321	92	84	the	the	DET
gujaf-321	92	85	multidimensionality	multidimensionality	NOUN
gujaf-321	92	86	foreign	foreign	ADJ
gujaf-321	92	87	direct	direct	ADJ
gujaf-321	92	88	investment	investment	NOUN
gujaf-321	92	89	’s	’s	PART
gujaf-321	92	90	impact	impact	NOUN
gujaf-321	92	91	on	on	ADP
gujaf-321	92	92	the	the	DET
gujaf-321	92	93	economy	economy	NOUN
gujaf-321	92	94	emmanuel	emmanuel	PROPN
gujaf-321	92	95	imuede	imuede	PROPN
gujaf-321	92	96	oyasor	oyasor	PROPN
gujaf-321	92	97	…	…	PUNCT
gujaf-321	92	98	…	…	PUNCT
gujaf-321	92	99	…	…	PUNCT
gujaf-321	92	100	…	…	PUNCT
gujaf-321	92	101	…	…	PUNCT
gujaf-321	92	102	…	…	PUNCT
gujaf-321	92	103	…	…	PUNCT
gujaf-321	92	104	…	…	PUNCT
gujaf-321	92	105	…	…	PUNCT
gujaf-321	92	106	…	…	PUNCT
gujaf-321	92	107	…	…	PUNCT
gujaf-321	92	108	…	…	PUNCT
gujaf-321	92	109	…	…	PUNCT
gujaf-321	92	110	…	…	PUNCT
gujaf-321	92	111	…	…	PUNCT
gujaf-321	92	112	…	…	PUNCT
gujaf-321	92	113	…	…	PUNCT
gujaf-321	92	114	…	…	PUNCT
gujaf-321	92	115	…	…	PUNCT
gujaf-321	92	116	…	…	PUNCT
gujaf-321	92	117	…	…	PUNCT
gujaf-321	92	118	…	…	PUNCT
gujaf-321	92	119	…	…	PUNCT
gujaf-321	92	120	..	..	SYM
gujaf-321	92	121	369	369	NUM
gujaf-321	92	122	-	-	SYM
gujaf-321	92	123	383	383	NUM
gujaf-321	92	124	private	private	ADJ
gujaf-321	92	125	capital	capital	NOUN
gujaf-321	92	126	formation	formation	NOUN
gujaf-321	92	127	,	,	PUNCT
gujaf-321	92	128	public	public	ADJ
gujaf-321	92	129	sector	sector	NOUN
gujaf-321	92	130	capital	capital	NOUN
gujaf-321	92	131	formation	formation	NOUN
gujaf-321	92	132	and	and	CCONJ
gujaf-321	92	133	economic	economic	ADJ
gujaf-321	92	134	growth	growth	NOUN
gujaf-321	92	135	in	in	ADP
gujaf-321	92	136	south	south	PROPN
gujaf-321	92	137	africa	africa	PROPN
gujaf-321	92	138	.	.	PUNCT
gujaf-321	93	1	ahmed	ahmed	PROPN
gujaf-321	93	2	oluwatobi	oluwatobi	PROPN
gujaf-321	93	3	adekunle,	adekunle,	PROPN
gujaf-321	93	4	…	…	SYM
gujaf-321	93	5	…	…	PUNCT
gujaf-321	93	6	…	…	PUNCT
gujaf-321	93	7	…	…	PUNCT
gujaf-321	93	8	…	…	PUNCT
gujaf-321	93	9	…	…	PUNCT
gujaf-321	93	10	…	…	PUNCT
gujaf-321	93	11	…	…	PUNCT
gujaf-321	93	12	…	…	PUNCT
gujaf-321	93	13	…	…	PUNCT
gujaf-321	93	14	…	…	PUNCT
gujaf-321	93	15	…	…	PUNCT
gujaf-321	93	16	…	…	PUNCT
gujaf-321	93	17	…	…	PUNCT
gujaf-321	93	18	…	…	PUNCT
gujaf-321	93	19	…	…	PUNCT
gujaf-321	93	20	…	…	PUNCT
gujaf-321	93	21	…	…	PUNCT
gujaf-321	93	22	…	…	PUNCT
gujaf-321	93	23	384	384	NUM
gujaf-321	93	24	-	-	SYM
gujaf-321	93	25	396	396	NUM
gujaf-321	93	26	macroeconomic	macroeconomic	ADJ
gujaf-321	93	27	determinants	determinant	NOUN
gujaf-321	93	28	and	and	CCONJ
gujaf-321	93	29	stock	stock	NOUN
gujaf-321	93	30	market	market	NOUN
gujaf-321	93	31	volatility	volatility	NOUN
gujaf-321	93	32	amidst	amidst	ADP
gujaf-321	93	33	the	the	DET
gujaf-321	93	34	period	period	NOUN
gujaf-321	93	35	of	of	ADP
gujaf-321	93	36	economic	economic	ADJ
gujaf-321	93	37	recession	recession	NOUN
gujaf-321	93	38	in	in	ADP
gujaf-321	93	39	nigeria	nigeria	PROPN
gujaf-321	93	40	hauwa	hauwa	ADJ
gujaf-321	93	41	bayero	bayero	PROPN
gujaf-321	93	42	tijjani	tijjani	NOUN
gujaf-321	93	43	,	,	PUNCT
gujaf-321	93	44	prof	prof	PROPN
gujaf-321	93	45	sheikh	sheikh	PROPN
gujaf-321	93	46	ahmad	ahmad	PROPN
gujaf-321	93	47	abdullahi	abdullahi	PROPN
gujaf-321	93	48	,	,	PUNCT
gujaf-321	93	49	dr	dr	PROPN
gujaf-321	93	50	ibrahim	ibrahim	PROPN
gujaf-321	93	51	mohammed	mohammed	PROPN
gujaf-321	93	52	dr	dr	PROPN
gujaf-321	93	53	isma’il	isma’il	PROPN
gujaf-321	93	54	tijjani	tijjani	PROPN
gujaf-321	93	55	idris	idris	PROPN
gujaf-321	93	56	…	…	PUNCT
gujaf-321	93	57	……	……	NOUN
gujaf-321	93	58	……	……	NOUN
gujaf-321	93	59	……	……	NOUN
gujaf-321	93	60	……	……	NOUN
gujaf-321	93	61	……	……	NOUN
gujaf-321	93	62	……	……	NOUN
gujaf-321	93	63	……	……	NOUN
gujaf-321	93	64	……	……	NOUN
gujaf-321	93	65	……	……	NOUN
gujaf-321	93	66	……	……	NOUN
gujaf-321	93	67	……	……	NOUN
gujaf-321	93	68	……	……	NOUN
gujaf-321	93	69	……	……	NOUN
gujaf-321	93	70	……	……	NOUN
gujaf-321	93	71	.	.	PUNCT
gujaf-321	93	72	397	397	NUM
gujaf-321	93	73	-	-	SYM
gujaf-321	93	74	413	413	NUM
gujaf-321	93	75	gusau	gusau	ADJ
gujaf-321	93	76	journal	journal	NOUN
gujaf-321	93	77	of	of	ADP
gujaf-321	93	78	accounting	accounting	NOUN
gujaf-321	93	79	and	and	CCONJ
gujaf-321	93	80	finance	finance	NOUN
gujaf-321	93	81	,	,	PUNCT
gujaf-321	93	82	vol	vol	NOUN
gujaf-321	93	83	.	.	PROPN
gujaf-321	93	84	5	5	NUM
gujaf-321	93	85	,	,	PUNCT
gujaf-321	93	86	issue	issue	NOUN
gujaf-321	93	87	2	2	NUM
gujaf-321	93	88	,	,	PUNCT
gujaf-321	93	89	october	october	PROPN
gujaf-321	93	90	,	,	PUNCT
gujaf-321	93	91	2024	2024	NUM
gujaf-321	93	92	357	357	NUM
gujaf-321	93	93	working	work	VERB
gujaf-321	93	94	capital	capital	NOUN
gujaf-321	93	95	management	management	NOUN
gujaf-321	93	96	and	and	CCONJ
gujaf-321	93	97	manufacturing	manufacturing	NOUN
gujaf-321	93	98	performance	performance	NOUN
gujaf-321	93	99	in	in	ADP
gujaf-321	93	100	nigeria	nigeria	PROPN
gujaf-321	93	101	adedeji	adedeji	PROPN
gujaf-321	93	102	daniel	daniel	PROPN
gujaf-321	93	103	gbadebo	gbadebo	PROPN
gujaf-321	93	104	department	department	PROPN
gujaf-321	93	105	of	of	ADP
gujaf-321	93	106	accounting	accounting	PROPN
gujaf-321	93	107	science	science	NOUN
gujaf-321	93	108	,	,	PUNCT
gujaf-321	93	109	walter	walter	PROPN
gujaf-321	93	110	sisulu	sisulu	PROPN
gujaf-321	93	111	university	university	PROPN
gujaf-321	93	112	,	,	PUNCT
gujaf-321	93	113	mthatha	mthatha	PROPN
gujaf-321	93	114	,	,	PUNCT
gujaf-321	93	115	south	south	PROPN
gujaf-321	93	116	africa	africa	PROPN
gujaf-321	93	117	.	.	PUNCT
gujaf-321	94	1	agbadebo@wsu.ac.za	agbadebo@wsu.ac.za	PROPN
gujaf-321	94	2	doi	doi	PROPN
gujaf-321	94	3	:	:	PUNCT
gujaf-321	94	4	https://doi.org/10.57233/gujaf.v5i2.22	https://doi.org/10.57233/gujaf.v5i2.22	NOUN
gujaf-321	94	5	abstract	abstract	ADJ
gujaf-321	94	6	effective	effective	ADJ
gujaf-321	94	7	working	work	VERB
gujaf-321	94	8	capital	capital	NOUN
gujaf-321	94	9	is	be	AUX
gujaf-321	94	10	necessary	necessary	ADJ
gujaf-321	94	11	for	for	ADP
gujaf-321	94	12	financial	financial	ADJ
gujaf-321	94	13	growth	growth	NOUN
gujaf-321	94	14	,	,	PUNCT
gujaf-321	94	15	sustainability	sustainability	NOUN
gujaf-321	94	16	,	,	PUNCT
gujaf-321	94	17	reliable	reliable	ADJ
gujaf-321	94	18	liquidity	liquidity	NOUN
gujaf-321	94	19	and	and	CCONJ
gujaf-321	94	20	profitability	profitability	NOUN
gujaf-321	94	21	of	of	ADP
gujaf-321	94	22	a	a	DET
gujaf-321	94	23	firm	firm	NOUN
gujaf-321	94	24	.	.	PUNCT
gujaf-321	95	1	management	management	NOUN
gujaf-321	95	2	working	work	VERB
gujaf-321	95	3	capital	capital	NOUN
gujaf-321	95	4	involve	involve	VERB
gujaf-321	95	5	the	the	DET
gujaf-321	95	6	optimization	optimization	NOUN
gujaf-321	95	7	of	of	ADP
gujaf-321	95	8	inventory	inventory	NOUN
gujaf-321	95	9	,	,	PUNCT
gujaf-321	95	10	debtors	debtor	NOUN
gujaf-321	95	11	and	and	CCONJ
gujaf-321	95	12	creditor	creditor	NOUN
gujaf-321	95	13	to	to	PART
gujaf-321	95	14	ensure	ensure	VERB
gujaf-321	95	15	profitability	profitability	NOUN
gujaf-321	95	16	and	and	CCONJ
gujaf-321	95	17	liquidity	liquidity	NOUN
gujaf-321	95	18	of	of	ADP
gujaf-321	95	19	a	a	DET
gujaf-321	95	20	firm	firm	NOUN
gujaf-321	95	21	.	.	PUNCT
gujaf-321	96	1	the	the	DET
gujaf-321	96	2	paper	paper	NOUN
gujaf-321	96	3	aims	aim	VERB
gujaf-321	96	4	to	to	PART
gujaf-321	96	5	show	show	VERB
gujaf-321	96	6	how	how	SCONJ
gujaf-321	96	7	working	work	VERB
gujaf-321	96	8	capital	capital	NOUN
gujaf-321	96	9	management	management	NOUN
gujaf-321	96	10	affect	affect	VERB
gujaf-321	96	11	the	the	DET
gujaf-321	96	12	performance	performance	NOUN
gujaf-321	96	13	of	of	ADP
gujaf-321	96	14	manufacturing	manufacturing	NOUN
gujaf-321	96	15	firms	firm	NOUN
gujaf-321	96	16	in	in	ADP
gujaf-321	96	17	nigeria	nigeria	PROPN
gujaf-321	96	18	during	during	ADP
gujaf-321	96	19	2013	2013	NUM
gujaf-321	96	20	and	and	CCONJ
gujaf-321	96	21	2022	2022	NUM
gujaf-321	96	22	.	.	PUNCT
gujaf-321	97	1	for	for	ADP
gujaf-321	97	2	this	this	PRON
gujaf-321	97	3	,	,	PUNCT
gujaf-321	97	4	the	the	DET
gujaf-321	97	5	paper	paper	NOUN
gujaf-321	97	6	tests	test	VERB
gujaf-321	97	7	two	two	NUM
gujaf-321	97	8	hypotheses	hypothesis	NOUN
gujaf-321	97	9	:	:	PUNCT
gujaf-321	97	10	the	the	DET
gujaf-321	97	11	first	first	ADJ
gujaf-321	97	12	is	be	AUX
gujaf-321	97	13	that	that	SCONJ
gujaf-321	97	14	it	it	PRON
gujaf-321	97	15	assumes	assume	VERB
gujaf-321	97	16	no	no	DET
gujaf-321	97	17	significant	significant	ADJ
gujaf-321	97	18	relationship	relationship	NOUN
gujaf-321	97	19	between	between	ADP
gujaf-321	97	20	working	work	VERB
gujaf-321	97	21	capital	capital	NOUN
gujaf-321	97	22	management	management	NOUN
gujaf-321	97	23	and	and	CCONJ
gujaf-321	97	24	return	return	VERB
gujaf-321	97	25	on	on	ADP
gujaf-321	97	26	assets	asset	NOUN
gujaf-321	97	27	.	.	PUNCT
gujaf-321	98	1	the	the	DET
gujaf-321	98	2	second	second	ADJ
gujaf-321	98	3	assumes	assume	VERB
gujaf-321	98	4	that	that	SCONJ
gujaf-321	98	5	working	work	VERB
gujaf-321	98	6	capital	capital	NOUN
gujaf-321	98	7	management	management	NOUN
gujaf-321	98	8	does	do	AUX
gujaf-321	98	9	not	not	PART
gujaf-321	98	10	significantly	significantly	ADV
gujaf-321	98	11	impact	impact	VERB
gujaf-321	98	12	on	on	ADP
gujaf-321	98	13	return	return	NOUN
gujaf-321	98	14	on	on	ADP
gujaf-321	98	15	equity	equity	NOUN
gujaf-321	98	16	of	of	ADP
gujaf-321	98	17	the	the	DET
gujaf-321	98	18	companies	company	NOUN
gujaf-321	98	19	in	in	ADP
gujaf-321	98	20	nigeria	nigeria	PROPN
gujaf-321	98	21	.	.	PUNCT
gujaf-321	99	1	to	to	PART
gujaf-321	99	2	evaluate	evaluate	VERB
gujaf-321	99	3	this	this	PRON
gujaf-321	99	4	,	,	PUNCT
gujaf-321	99	5	we	we	PRON
gujaf-321	99	6	the	the	DET
gujaf-321	99	7	study	study	NOUN
gujaf-321	99	8	examines	examine	VERB
gujaf-321	99	9	the	the	DET
gujaf-321	99	10	relationship	relationship	NOUN
gujaf-321	99	11	between	between	ADP
gujaf-321	99	12	working	work	VERB
gujaf-321	99	13	capital	capital	NOUN
gujaf-321	99	14	management	management	NOUN
gujaf-321	99	15	variables	variable	NOUN
gujaf-321	99	16	,	,	PUNCT
gujaf-321	99	17	including	include	VERB
gujaf-321	99	18	stock	stock	NOUN
gujaf-321	99	19	turnover	turnover	NOUN
gujaf-321	99	20	,	,	PUNCT
gujaf-321	99	21	debtor	debtor	NOUN
gujaf-321	99	22	collection	collection	NOUN
gujaf-321	99	23	period	period	NOUN
gujaf-321	99	24	,	,	PUNCT
gujaf-321	99	25	creditor	creditor	NOUN
gujaf-321	99	26	collection	collection	NOUN
gujaf-321	99	27	period	period	NOUN
gujaf-321	99	28	,	,	PUNCT
gujaf-321	99	29	and	and	CCONJ
gujaf-321	99	30	current	current	ADJ
gujaf-321	99	31	ratio	ratio	NOUN
gujaf-321	99	32	and	and	CCONJ
gujaf-321	99	33	performance	performance	NOUN
gujaf-321	99	34	indicators	indicator	NOUN
gujaf-321	99	35	(	(	PUNCT
gujaf-321	99	36	return	return	VERB
gujaf-321	99	37	on	on	ADP
gujaf-321	99	38	assets	asset	NOUN
gujaf-321	99	39	and	and	CCONJ
gujaf-321	99	40	return	return	VERB
gujaf-321	99	41	on	on	ADP
gujaf-321	99	42	equity	equity	NOUN
gujaf-321	99	43	)	)	PUNCT
gujaf-321	99	44	.	.	PUNCT
gujaf-321	100	1	the	the	DET
gujaf-321	100	2	findings	finding	NOUN
gujaf-321	100	3	suggest	suggest	VERB
gujaf-321	100	4	that	that	SCONJ
gujaf-321	100	5	efficient	efficient	ADJ
gujaf-321	100	6	management	management	NOUN
gujaf-321	100	7	of	of	ADP
gujaf-321	100	8	these	these	DET
gujaf-321	100	9	components	component	NOUN
gujaf-321	100	10	enhances	enhance	VERB
gujaf-321	100	11	performance	performance	NOUN
gujaf-321	100	12	since	since	SCONJ
gujaf-321	100	13	stock	stock	NOUN
gujaf-321	100	14	turnover	turnover	NOUN
gujaf-321	100	15	,	,	PUNCT
gujaf-321	100	16	debtor	debtor	NOUN
gujaf-321	100	17	collection	collection	NOUN
gujaf-321	100	18	period	period	NOUN
gujaf-321	100	19	,	,	PUNCT
gujaf-321	100	20	and	and	CCONJ
gujaf-321	100	21	creditor	creditor	NOUN
gujaf-321	100	22	collection	collection	NOUN
gujaf-321	100	23	period	period	NOUN
gujaf-321	100	24	are	be	AUX
gujaf-321	100	25	positively	positively	ADV
gujaf-321	100	26	associated	associate	VERB
gujaf-321	100	27	with	with	ADP
gujaf-321	100	28	financial	financial	ADJ
gujaf-321	100	29	performance	performance	NOUN
gujaf-321	100	30	.	.	PUNCT
gujaf-321	101	1	because	because	SCONJ
gujaf-321	101	2	this	this	PRON
gujaf-321	101	3	has	have	VERB
gujaf-321	101	4	implication	implication	NOUN
gujaf-321	101	5	for	for	ADP
gujaf-321	101	6	future	future	ADJ
gujaf-321	101	7	performance	performance	NOUN
gujaf-321	101	8	,	,	PUNCT
gujaf-321	101	9	the	the	DET
gujaf-321	101	10	paper	paper	NOUN
gujaf-321	101	11	offers	offer	VERB
gujaf-321	101	12	,	,	PUNCT
gujaf-321	101	13	amongst	amongst	ADP
gujaf-321	101	14	others	other	NOUN
gujaf-321	101	15	that	that	PRON
gujaf-321	101	16	to	to	PART
gujaf-321	101	17	enhance	enhance	VERB
gujaf-321	101	18	the	the	DET
gujaf-321	101	19	profitability	profitability	NOUN
gujaf-321	101	20	firms	firm	NOUN
gujaf-321	101	21	in	in	ADP
gujaf-321	101	22	nigeria	nigeria	PROPN
gujaf-321	101	23	,	,	PUNCT
gujaf-321	101	24	there	there	PRON
gujaf-321	101	25	is	be	VERB
gujaf-321	101	26	the	the	DET
gujaf-321	101	27	need	need	NOUN
gujaf-321	101	28	to	to	PART
gujaf-321	101	29	adopt	adopt	VERB
gujaf-321	101	30	more	more	ADJ
gujaf-321	101	31	financial	financial	ADJ
gujaf-321	101	32	technologies	technology	NOUN
gujaf-321	101	33	can	can	AUX
gujaf-321	101	34	streamline	streamline	VERB
gujaf-321	101	35	working	work	VERB
gujaf-321	101	36	capital	capital	NOUN
gujaf-321	101	37	management	management	NOUN
gujaf-321	101	38	processes	process	NOUN
gujaf-321	101	39	,	,	PUNCT
gujaf-321	101	40	such	such	ADJ
gujaf-321	101	41	as	as	ADP
gujaf-321	101	42	automating	automate	VERB
gujaf-321	101	43	inventory	inventory	NOUN
gujaf-321	101	44	and	and	CCONJ
gujaf-321	101	45	receivables	receivables	NOUN
gujaf-321	101	46	tracking	tracking	NOUN
gujaf-321	101	47	.	.	PUNCT
gujaf-321	102	1	also	also	ADV
gujaf-321	102	2	,	,	PUNCT
gujaf-321	102	3	should	should	AUX
gujaf-321	102	4	be	be	AUX
gujaf-321	102	5	strategic	strategic	ADJ
gujaf-321	102	6	extension	extension	NOUN
gujaf-321	102	7	of	of	ADP
gujaf-321	102	8	creditor	creditor	NOUN
gujaf-321	102	9	collection	collection	NOUN
gujaf-321	102	10	periods	period	NOUN
gujaf-321	102	11	without	without	ADP
gujaf-321	102	12	compromising	compromise	VERB
gujaf-321	102	13	supplier	supplier	NOUN
gujaf-321	102	14	relationships	relationship	NOUN
gujaf-321	102	15	to	to	PART
gujaf-321	102	16	improve	improve	VERB
gujaf-321	102	17	cash	cash	NOUN
gujaf-321	102	18	flow	flow	NOUN
gujaf-321	102	19	management	management	NOUN
gujaf-321	102	20	.	.	PUNCT
gujaf-321	103	1	for	for	ADP
gujaf-321	103	2	instance	instance	NOUN
gujaf-321	103	3	,	,	PUNCT
gujaf-321	103	4	stricter	strict	ADJ
gujaf-321	103	5	credit	credit	NOUN
gujaf-321	103	6	control	control	NOUN
gujaf-321	103	7	measures	measure	NOUN
gujaf-321	103	8	can	can	AUX
gujaf-321	103	9	be	be	AUX
gujaf-321	103	10	implemented	implement	VERB
gujaf-321	103	11	to	to	PART
gujaf-321	103	12	reduce	reduce	VERB
gujaf-321	103	13	the	the	DET
gujaf-321	103	14	debtor	debtor	NOUN
gujaf-321	103	15	collection	collection	NOUN
gujaf-321	103	16	period	period	NOUN
gujaf-321	103	17	and	and	CCONJ
gujaf-321	103	18	can	can	AUX
gujaf-321	103	19	improve	improve	VERB
gujaf-321	103	20	cash	cash	NOUN
gujaf-321	103	21	availability	availability	NOUN
gujaf-321	103	22	and	and	CCONJ
gujaf-321	103	23	profitability	profitability	NOUN
gujaf-321	103	24	.	.	PUNCT
gujaf-321	104	1	keywords	keyword	NOUN
gujaf-321	104	2	:	:	PUNCT
gujaf-321	104	3	financial	financial	ADJ
gujaf-321	104	4	performance	performance	NOUN
gujaf-321	104	5	,	,	PUNCT
gujaf-321	104	6	return	return	VERB
gujaf-321	104	7	on	on	ADP
gujaf-321	104	8	assets	asset	NOUN
gujaf-321	104	9	,	,	PUNCT
gujaf-321	104	10	return	return	VERB
gujaf-321	104	11	on	on	ADP
gujaf-321	104	12	equity	equity	NOUN
gujaf-321	104	13	.	.	PUNCT
gujaf-321	105	1	working	work	VERB
gujaf-321	105	2	capital	capital	PROPN
gujaf-321	105	3	management	management	NOUN
gujaf-321	105	4	,	,	PUNCT
gujaf-321	105	5	1.0	1.0	NUM
gujaf-321	105	6	introduction	introduction	NOUN
gujaf-321	105	7	effective	effective	ADJ
gujaf-321	105	8	working	work	VERB
gujaf-321	105	9	capital	capital	NOUN
gujaf-321	105	10	is	be	AUX
gujaf-321	105	11	necessary	necessary	ADJ
gujaf-321	105	12	for	for	ADP
gujaf-321	105	13	financial	financial	ADJ
gujaf-321	105	14	growth	growth	NOUN
gujaf-321	105	15	,	,	PUNCT
gujaf-321	105	16	sustainability	sustainability	NOUN
gujaf-321	105	17	,	,	PUNCT
gujaf-321	105	18	reliable	reliable	ADJ
gujaf-321	105	19	liquidity	liquidity	NOUN
gujaf-321	105	20	and	and	CCONJ
gujaf-321	105	21	profitability	profitability	NOUN
gujaf-321	105	22	of	of	ADP
gujaf-321	105	23	a	a	DET
gujaf-321	105	24	firm	firm	NOUN
gujaf-321	105	25	.	.	PUNCT
gujaf-321	106	1	management	management	NOUN
gujaf-321	106	2	working	work	VERB
gujaf-321	106	3	capital	capital	NOUN
gujaf-321	106	4	involve	involve	VERB
gujaf-321	106	5	the	the	DET
gujaf-321	106	6	optimization	optimization	NOUN
gujaf-321	106	7	of	of	ADP
gujaf-321	106	8	inventory	inventory	NOUN
gujaf-321	106	9	,	,	PUNCT
gujaf-321	106	10	debtors	debtor	NOUN
gujaf-321	106	11	and	and	CCONJ
gujaf-321	106	12	creditor	creditor	NOUN
gujaf-321	106	13	to	to	PART
gujaf-321	106	14	ensure	ensure	VERB
gujaf-321	106	15	profitability	profitability	NOUN
gujaf-321	106	16	and	and	CCONJ
gujaf-321	106	17	liquidity	liquidity	NOUN
gujaf-321	106	18	of	of	ADP
gujaf-321	106	19	a	a	DET
gujaf-321	106	20	firm	firm	NOUN
gujaf-321	106	21	(	(	PUNCT
gujaf-321	106	22	uremadu	uremadu	PROPN
gujaf-321	106	23	et	et	PROPN
gujaf-321	106	24	al	al	PROPN
gujaf-321	106	25	.	.	PROPN
gujaf-321	106	26	,	,	PUNCT
gujaf-321	106	27	2018	2018	NUM
gujaf-321	106	28	)	)	PUNCT
gujaf-321	106	29	.	.	PUNCT
gujaf-321	107	1	firms	firm	NOUN
gujaf-321	107	2	maintain	maintain	VERB
gujaf-321	107	3	optimal	optimal	ADJ
gujaf-321	107	4	inventory	inventory	NOUN
gujaf-321	107	5	levels	level	NOUN
gujaf-321	107	6	,	,	PUNCT
gujaf-321	107	7	by	by	ADP
gujaf-321	107	8	providing	provide	VERB
gujaf-321	107	9	sufficient	sufficient	ADJ
gujaf-321	107	10	stocks	stock	NOUN
gujaf-321	107	11	needed	need	VERB
gujaf-321	107	12	to	to	PART
gujaf-321	107	13	meet	meet	VERB
gujaf-321	107	14	customer	customer	NOUN
gujaf-321	107	15	satisfaction	satisfaction	NOUN
gujaf-321	107	16	,	,	PUNCT
gujaf-321	107	17	and	and	CCONJ
gujaf-321	107	18	simultaneously	simultaneously	ADV
gujaf-321	107	19	ensuring	ensure	VERB
gujaf-321	107	20	that	that	SCONJ
gujaf-321	107	21	the	the	DET
gujaf-321	107	22	cost	cost	NOUN
gujaf-321	107	23	of	of	ADP
gujaf-321	107	24	holding	hold	VERB
gujaf-321	107	25	excess	excess	ADJ
gujaf-321	107	26	stocks	stock	NOUN
gujaf-321	107	27	is	be	AUX
gujaf-321	107	28	minimized	minimize	VERB
gujaf-321	107	29	.	.	PUNCT
gujaf-321	108	1	firms	firm	NOUN
gujaf-321	108	2	need	need	VERB
gujaf-321	108	3	to	to	PART
gujaf-321	108	4	have	have	VERB
gujaf-321	108	5	an	an	DET
gujaf-321	108	6	effective	effective	ADJ
gujaf-321	108	7	and	and	CCONJ
gujaf-321	108	8	efficient	efficient	ADJ
gujaf-321	108	9	debtors	debtor	NOUN
gujaf-321	108	10	’	'	PUNCT
gujaf-321	108	11	balances	balance	NOUN
gujaf-321	108	12	,	,	PUNCT
gujaf-321	108	13	to	to	PART
gujaf-321	108	14	have	have	VERB
gujaf-321	108	15	enough	enough	ADJ
gujaf-321	108	16	cash	cash	NOUN
gujaf-321	108	17	at	at	ADP
gujaf-321	108	18	hand	hand	NOUN
gujaf-321	108	19	to	to	PART
gujaf-321	108	20	meet	meet	VERB
gujaf-321	108	21	up	up	ADP
gujaf-321	108	22	with	with	ADP
gujaf-321	108	23	its	its	PRON
gujaf-321	108	24	financial	financial	ADJ
gujaf-321	108	25	obligations	obligation	NOUN
gujaf-321	108	26	at	at	ADP
gujaf-321	108	27	the	the	DET
gujaf-321	108	28	same	same	ADJ
gujaf-321	108	29	time	time	NOUN
gujaf-321	108	30	make	make	VERB
gujaf-321	108	31	it	it	PRON
gujaf-321	108	32	comfortable	comfortable	ADJ
gujaf-321	108	33	for	for	ADP
gujaf-321	108	34	their	their	PRON
gujaf-321	108	35	customers	customer	NOUN
gujaf-321	108	36	who	who	PRON
gujaf-321	108	37	rely	rely	VERB
gujaf-321	108	38	on	on	ADP
gujaf-321	108	39	credit	credit	NOUN
gujaf-321	108	40	sales	sale	NOUN
gujaf-321	108	41	.	.	PUNCT
gujaf-321	109	1	they	they	PRON
gujaf-321	109	2	need	need	VERB
gujaf-321	109	3	to	to	PART
gujaf-321	109	4	have	have	VERB
gujaf-321	109	5	optimal	optimal	ADJ
gujaf-321	109	6	creditor	creditor	NOUN
gujaf-321	109	7	balance	balance	NOUN
gujaf-321	109	8	,	,	PUNCT
gujaf-321	109	9	to	to	PART
gujaf-321	109	10	have	have	VERB
gujaf-321	109	11	access	access	NOUN
gujaf-321	109	12	to	to	ADP
gujaf-321	109	13	raw	raw	ADJ
gujaf-321	109	14	material	material	NOUN
gujaf-321	109	15	at	at	ADP
gujaf-321	109	16	credit	credit	NOUN
gujaf-321	109	17	while	while	SCONJ
gujaf-321	109	18	using	use	VERB
gujaf-321	109	19	funds	fund	NOUN
gujaf-321	109	20	to	to	PART
gujaf-321	109	21	carry	carry	VERB
gujaf-321	109	22	out	out	ADP
gujaf-321	109	23	other	other	ADJ
gujaf-321	109	24	day	day	NOUN
gujaf-321	109	25	-	-	PUNCT
gujaf-321	109	26	to	to	ADP
gujaf-321	109	27	-	-	PUNCT
gujaf-321	109	28	day	day	NOUN
gujaf-321	109	29	operations	operation	NOUN
gujaf-321	109	30	and	and	CCONJ
gujaf-321	109	31	as	as	ADV
gujaf-321	109	32	well	well	ADV
gujaf-321	109	33	maintain	maintain	VERB
gujaf-321	109	34	the	the	DET
gujaf-321	109	35	relationship	relationship	NOUN
gujaf-321	109	36	between	between	ADP
gujaf-321	109	37	the	the	DET
gujaf-321	109	38	firm	firm	NOUN
gujaf-321	109	39	and	and	CCONJ
gujaf-321	109	40	their	their	PRON
gujaf-321	109	41	suppliers	supplier	NOUN
gujaf-321	109	42	and	and	CCONJ
gujaf-321	109	43	their	their	PRON
gujaf-321	109	44	financial	financial	ADJ
gujaf-321	109	45	reputation	reputation	NOUN
gujaf-321	109	46	in	in	ADP
gujaf-321	109	47	the	the	DET
gujaf-321	109	48	eyes	eye	NOUN
gujaf-321	109	49	of	of	ADP
gujaf-321	109	50	their	their	PRON
gujaf-321	109	51	supplies	supply	NOUN
gujaf-321	109	52	(	(	PUNCT
gujaf-321	109	53	adekola	adekola	PROPN
gujaf-321	109	54	et	et	PROPN
gujaf-321	109	55	al	al	PROPN
gujaf-321	109	56	.	.	PROPN
gujaf-321	109	57	,	,	PUNCT
gujaf-321	109	58	2017	2017	NUM
gujaf-321	109	59	)	)	PUNCT
gujaf-321	109	60	.	.	PUNCT
gujaf-321	110	1	working	work	VERB
gujaf-321	110	2	capital	capital	NOUN
gujaf-321	110	3	strategies	strategy	NOUN
gujaf-321	110	4	that	that	PRON
gujaf-321	110	5	are	be	AUX
gujaf-321	110	6	more	more	ADV
gujaf-321	110	7	aggressive	aggressive	ADJ
gujaf-321	110	8	relate	relate	NOUN
gujaf-321	110	9	to	to	ADP
gujaf-321	110	10	higher	high	ADJ
gujaf-321	110	11	returns	return	NOUN
gujaf-321	110	12	and	and	CCONJ
gujaf-321	110	13	risk	risk	NOUN
gujaf-321	110	14	,	,	PUNCT
gujaf-321	110	15	whereas	whereas	SCONJ
gujaf-321	110	16	conservative	conservative	ADJ
gujaf-321	110	17	working	work	VERB
gujaf-321	110	18	capital	capital	NOUN
gujaf-321	110	19	strategies	strategy	NOUN
gujaf-321	110	20	are	be	AUX
gujaf-321	110	21	concerned	concern	VERB
gujaf-321	110	22	with	with	ADP
gujaf-321	110	23	reduced	reduced	ADJ
gujaf-321	110	24	risk	risk	NOUN
gujaf-321	110	25	and	and	CCONJ
gujaf-321	110	26	lower	low	ADJ
gujaf-321	110	27	return	return	NOUN
gujaf-321	110	28	(	(	PUNCT
gujaf-321	110	29	carpenter	carpenter	NOUN
gujaf-321	110	30	&	&	CCONJ
gujaf-321	110	31	johnson	johnson	PROPN
gujaf-321	110	32	,	,	PUNCT
gujaf-321	110	33	1983	1983	NUM
gujaf-321	110	34	)	)	PUNCT
gujaf-321	110	35	.	.	PUNCT
gujaf-321	111	1	companies	company	NOUN
gujaf-321	111	2	need	need	VERB
gujaf-321	111	3	to	to	PART
gujaf-321	111	4	manage	manage	VERB
gujaf-321	111	5	their	their	PRON
gujaf-321	111	6	current	current	ADJ
gujaf-321	111	7	assets	asset	NOUN
gujaf-321	111	8	and	and	CCONJ
gujaf-321	111	9	current	current	ADJ
gujaf-321	111	10	liabilities	liability	NOUN
gujaf-321	111	11	effectively	effectively	ADV
gujaf-321	111	12	and	and	CCONJ
gujaf-321	111	13	efficiently	efficiently	ADV
gujaf-321	111	14	to	to	PART
gujaf-321	111	15	ensure	ensure	VERB
gujaf-321	111	16	that	that	SCONJ
gujaf-321	111	17	they	they	PRON
gujaf-321	111	18	cater	cater	VERB
gujaf-321	111	19	for	for	ADP
gujaf-321	111	20	their	their	PRON
gujaf-321	111	21	day	day	NOUN
gujaf-321	111	22	-	-	PUNCT
gujaf-321	111	23	to	to	ADP
gujaf-321	111	24	-	-	PUNCT
gujaf-321	111	25	day	day	NOUN
gujaf-321	111	26	expenses	expense	NOUN
gujaf-321	111	27	.	.	PUNCT
gujaf-321	112	1	this	this	PRON
gujaf-321	112	2	is	be	AUX
gujaf-321	112	3	because	because	SCONJ
gujaf-321	112	4	,	,	PUNCT
gujaf-321	112	5	many	many	ADJ
gujaf-321	112	6	business	business	NOUN
gujaf-321	112	7	failures	failure	NOUN
gujaf-321	112	8	have	have	AUX
gujaf-321	112	9	been	be	AUX
gujaf-321	112	10	mailto:agbadebo@wsu.ac.za	mailto:agbadebo@wsu.ac.za	ADJ
gujaf-321	112	11	https://doi.org/10.57233/gujaf.v5i2.01	https://doi.org/10.57233/gujaf.v5i2.01	ADP
gujaf-321	112	12	gusau	gusau	PROPN
gujaf-321	112	13	journal	journal	PROPN
gujaf-321	112	14	of	of	ADP
gujaf-321	112	15	accounting	accounting	NOUN
gujaf-321	112	16	and	and	CCONJ
gujaf-321	112	17	finance	finance	NOUN
gujaf-321	112	18	,	,	PUNCT
gujaf-321	112	19	vol	vol	NOUN
gujaf-321	112	20	.	.	PROPN
gujaf-321	112	21	5	5	NUM
gujaf-321	112	22	,	,	PUNCT
gujaf-321	112	23	issue	issue	NOUN
gujaf-321	112	24	2	2	NUM
gujaf-321	112	25	,	,	PUNCT
gujaf-321	112	26	october	october	PROPN
gujaf-321	112	27	,	,	PUNCT
gujaf-321	112	28	2024	2024	NUM
gujaf-321	112	29	358	358	NUM
gujaf-321	112	30	attributed	attribute	VERB
gujaf-321	112	31	to	to	ADP
gujaf-321	112	32	inability	inability	NOUN
gujaf-321	112	33	of	of	ADP
gujaf-321	112	34	financial	financial	ADJ
gujaf-321	112	35	managers	manager	NOUN
gujaf-321	112	36	to	to	PART
gujaf-321	112	37	plan	plan	VERB
gujaf-321	112	38	and	and	CCONJ
gujaf-321	112	39	control	control	VERB
gujaf-321	112	40	properly	properly	ADV
gujaf-321	112	41	the	the	DET
gujaf-321	112	42	current	current	ADJ
gujaf-321	112	43	assets	asset	NOUN
gujaf-321	112	44	and	and	CCONJ
gujaf-321	112	45	current	current	ADJ
gujaf-321	112	46	liabilities	liability	NOUN
gujaf-321	112	47	of	of	ADP
gujaf-321	112	48	their	their	PRON
gujaf-321	112	49	respective	respective	ADJ
gujaf-321	112	50	organizations	organization	NOUN
gujaf-321	112	51	(	(	PUNCT
gujaf-321	112	52	aggarwal	aggarwal	PROPN
gujaf-321	112	53	&	&	CCONJ
gujaf-321	112	54	chaudhary	chaudhary	PROPN
gujaf-321	112	55	,	,	PUNCT
gujaf-321	112	56	2015	2015	NUM
gujaf-321	112	57	)	)	PUNCT
gujaf-321	112	58	.	.	PUNCT
gujaf-321	113	1	there	there	PRON
gujaf-321	113	2	is	be	VERB
gujaf-321	113	3	evidence	evidence	NOUN
gujaf-321	113	4	that	that	SCONJ
gujaf-321	113	5	effective	effective	ADJ
gujaf-321	113	6	management	management	NOUN
gujaf-321	113	7	of	of	ADP
gujaf-321	113	8	working	work	VERB
gujaf-321	113	9	capital	capital	NOUN
gujaf-321	113	10	is	be	AUX
gujaf-321	113	11	essential	essential	ADJ
gujaf-321	113	12	for	for	ADP
gujaf-321	113	13	improving	improve	VERB
gujaf-321	113	14	a	a	DET
gujaf-321	113	15	firm	firm	NOUN
gujaf-321	113	16	's	's	PART
gujaf-321	113	17	financial	financial	ADJ
gujaf-321	113	18	performance	performance	NOUN
gujaf-321	113	19	(	(	PUNCT
gujaf-321	113	20	dyllick	dyllick	NOUN
gujaf-321	113	21	&	&	CCONJ
gujaf-321	113	22	muff	muff	PROPN
gujaf-321	113	23	,	,	PUNCT
gujaf-321	113	24	2016	2016	NUM
gujaf-321	113	25	)	)	PUNCT
gujaf-321	113	26	.	.	PUNCT
gujaf-321	114	1	several	several	ADJ
gujaf-321	114	2	studies	study	NOUN
gujaf-321	114	3	investigate	investigate	VERB
gujaf-321	114	4	the	the	DET
gujaf-321	114	5	link	link	NOUN
gujaf-321	114	6	between	between	ADP
gujaf-321	114	7	working	work	VERB
gujaf-321	114	8	capital	capital	NOUN
gujaf-321	114	9	management	management	NOUN
gujaf-321	114	10	and	and	CCONJ
gujaf-321	114	11	financial	financial	ADJ
gujaf-321	114	12	performance	performance	NOUN
gujaf-321	114	13	.	.	PUNCT
gujaf-321	115	1	uremadu	uremadu	ADJ
gujaf-321	115	2	et	et	PROPN
gujaf-321	115	3	al	al	PROPN
gujaf-321	115	4	.	.	PROPN
gujaf-321	116	1	(	(	PUNCT
gujaf-321	116	2	2018	2018	NUM
gujaf-321	116	3	)	)	PUNCT
gujaf-321	116	4	determine	determine	VERB
gujaf-321	116	5	the	the	DET
gujaf-321	116	6	effect	effect	NOUN
gujaf-321	116	7	of	of	ADP
gujaf-321	116	8	working	work	VERB
gujaf-321	116	9	capital	capital	NOUN
gujaf-321	116	10	management	management	NOUN
gujaf-321	116	11	and	and	CCONJ
gujaf-321	116	12	liquidity	liquidity	NOUN
gujaf-321	116	13	on	on	ADP
gujaf-321	116	14	profitability	profitability	NOUN
gujaf-321	116	15	and	and	CCONJ
gujaf-321	116	16	discovered	discover	VERB
gujaf-321	116	17	a	a	DET
gujaf-321	116	18	negative	negative	ADJ
gujaf-321	116	19	relationship	relationship	NOUN
gujaf-321	116	20	between	between	ADP
gujaf-321	116	21	cash	cash	NOUN
gujaf-321	116	22	conversion	conversion	NOUN
gujaf-321	116	23	cycle	cycle	NOUN
gujaf-321	116	24	,	,	PUNCT
gujaf-321	116	25	creditors	creditor	NOUN
gujaf-321	116	26	’	'	PUNCT
gujaf-321	116	27	payment	payment	NOUN
gujaf-321	116	28	period	period	NOUN
gujaf-321	116	29	and	and	CCONJ
gujaf-321	116	30	profitability	profitability	NOUN
gujaf-321	116	31	but	but	CCONJ
gujaf-321	116	32	a	a	DET
gujaf-321	116	33	positive	positive	ADJ
gujaf-321	116	34	link	link	NOUN
gujaf-321	116	35	between	between	ADP
gujaf-321	116	36	inventory	inventory	NOUN
gujaf-321	116	37	conversion	conversion	NOUN
gujaf-321	116	38	period	period	NOUN
gujaf-321	116	39	debtors	debtor	NOUN
gujaf-321	116	40	’	’	PART
gujaf-321	116	41	collection	collection	NOUN
gujaf-321	116	42	period	period	NOUN
gujaf-321	116	43	and	and	CCONJ
gujaf-321	116	44	profitability	profitability	NOUN
gujaf-321	116	45	.	.	PUNCT
gujaf-321	117	1	he	he	PRON
gujaf-321	117	2	noted	note	VERB
gujaf-321	117	3	that	that	SCONJ
gujaf-321	117	4	cash	cash	NOUN
gujaf-321	117	5	conversion	conversion	NOUN
gujaf-321	117	6	cycle	cycle	NOUN
gujaf-321	117	7	is	be	AUX
gujaf-321	117	8	the	the	DET
gujaf-321	117	9	most	most	ADV
gujaf-321	117	10	significant	significant	ADJ
gujaf-321	117	11	precision	precision	NOUN
gujaf-321	117	12	variables	variable	NOUN
gujaf-321	117	13	in	in	ADP
gujaf-321	117	14	influencing	influence	VERB
gujaf-321	117	15	profits	profit	NOUN
gujaf-321	117	16	.	.	PUNCT
gujaf-321	118	1	umenzekwe	umenzekwe	NOUN
gujaf-321	118	2	et	et	PROPN
gujaf-321	118	3	al	al	PROPN
gujaf-321	118	4	.	.	PROPN
gujaf-321	119	1	(	(	PUNCT
gujaf-321	119	2	2021	2021	NUM
gujaf-321	119	3	)	)	PUNCT
gujaf-321	119	4	show	show	VERB
gujaf-321	119	5	that	that	SCONJ
gujaf-321	119	6	investing	invest	VERB
gujaf-321	119	7	policy	policy	NOUN
gujaf-321	119	8	has	have	VERB
gujaf-321	119	9	no	no	DET
gujaf-321	119	10	significant	significant	ADJ
gujaf-321	119	11	effect	effect	NOUN
gujaf-321	119	12	on	on	ADP
gujaf-321	119	13	the	the	DET
gujaf-321	119	14	earnings	earning	NOUN
gujaf-321	119	15	per	per	ADP
gujaf-321	119	16	share	share	NOUN
gujaf-321	119	17	in	in	ADP
gujaf-321	119	18	nigeria	nigeria	PROPN
gujaf-321	119	19	.	.	PUNCT
gujaf-321	120	1	previous	previous	ADJ
gujaf-321	120	2	research	research	NOUN
gujaf-321	120	3	lapses	lapse	NOUN
gujaf-321	120	4	due	due	ADJ
gujaf-321	120	5	to	to	ADP
gujaf-321	120	6	scope	scope	NOUN
gujaf-321	120	7	and	and	CCONJ
gujaf-321	120	8	approaches	approach	NOUN
gujaf-321	120	9	.	.	PUNCT
gujaf-321	121	1	this	this	DET
gujaf-321	121	2	paper	paper	NOUN
gujaf-321	121	3	is	be	AUX
gujaf-321	121	4	motivated	motivate	VERB
gujaf-321	121	5	to	to	PART
gujaf-321	121	6	carry	carry	VERB
gujaf-321	121	7	out	out	ADP
gujaf-321	121	8	this	this	DET
gujaf-321	121	9	study	study	NOUN
gujaf-321	121	10	to	to	PART
gujaf-321	121	11	fill	fill	VERB
gujaf-321	121	12	this	this	DET
gujaf-321	121	13	gap	gap	NOUN
gujaf-321	121	14	.	.	PUNCT
gujaf-321	122	1	the	the	DET
gujaf-321	122	2	study	study	NOUN
gujaf-321	122	3	focuses	focus	VERB
gujaf-321	122	4	primarily	primarily	ADV
gujaf-321	122	5	on	on	ADP
gujaf-321	122	6	manufacturing	manufacture	VERB
gujaf-321	122	7	sector	sector	NOUN
gujaf-321	122	8	in	in	ADP
gujaf-321	122	9	nigeria	nigeria	PROPN
gujaf-321	122	10	.	.	PUNCT
gujaf-321	123	1	the	the	DET
gujaf-321	123	2	paper	paper	NOUN
gujaf-321	123	3	seeks	seek	VERB
gujaf-321	123	4	two	two	NUM
gujaf-321	123	5	aims	aim	NOUN
gujaf-321	123	6	:	:	PUNCT
gujaf-321	123	7	first	first	ADV
gujaf-321	123	8	is	be	AUX
gujaf-321	123	9	to	to	PART
gujaf-321	123	10	evaluate	evaluate	VERB
gujaf-321	123	11	the	the	DET
gujaf-321	123	12	impact	impact	NOUN
gujaf-321	123	13	of	of	ADP
gujaf-321	123	14	working	work	VERB
gujaf-321	123	15	capital	capital	NOUN
gujaf-321	123	16	management	management	NOUN
gujaf-321	123	17	on	on	ADP
gujaf-321	123	18	profitability	profitability	NOUN
gujaf-321	123	19	in	in	ADP
gujaf-321	123	20	nigeria	nigeria	PROPN
gujaf-321	123	21	and	and	CCONJ
gujaf-321	123	22	the	the	DET
gujaf-321	123	23	second	second	NOUN
gujaf-321	123	24	is	be	AUX
gujaf-321	123	25	to	to	PART
gujaf-321	123	26	determine	determine	VERB
gujaf-321	123	27	the	the	DET
gujaf-321	123	28	impact	impact	NOUN
gujaf-321	123	29	of	of	ADP
gujaf-321	123	30	working	work	VERB
gujaf-321	123	31	capital	capital	NOUN
gujaf-321	123	32	management	management	NOUN
gujaf-321	123	33	on	on	ADP
gujaf-321	123	34	profitability	profitability	NOUN
gujaf-321	123	35	in	in	ADP
gujaf-321	123	36	nigeria	nigeria	PROPN
gujaf-321	123	37	.	.	PUNCT
gujaf-321	124	1	the	the	DET
gujaf-321	124	2	paper	paper	NOUN
gujaf-321	124	3	tests	test	VERB
gujaf-321	124	4	two	two	NUM
gujaf-321	124	5	null	null	ADJ
gujaf-321	124	6	hypotheses	hypothesis	NOUN
gujaf-321	124	7	:	:	PUNCT
gujaf-321	124	8	the	the	DET
gujaf-321	124	9	first	first	ADJ
gujaf-321	124	10	is	be	AUX
gujaf-321	124	11	that	that	SCONJ
gujaf-321	124	12	it	it	PRON
gujaf-321	124	13	assumes	assume	VERB
gujaf-321	124	14	no	no	DET
gujaf-321	124	15	significant	significant	ADJ
gujaf-321	124	16	relationship	relationship	NOUN
gujaf-321	124	17	between	between	ADP
gujaf-321	124	18	working	work	VERB
gujaf-321	124	19	capital	capital	NOUN
gujaf-321	124	20	management	management	NOUN
gujaf-321	124	21	and	and	CCONJ
gujaf-321	124	22	return	return	VERB
gujaf-321	124	23	on	on	ADP
gujaf-321	124	24	assets	asset	NOUN
gujaf-321	124	25	.	.	PUNCT
gujaf-321	125	1	the	the	DET
gujaf-321	125	2	second	second	ADJ
gujaf-321	125	3	assumes	assume	VERB
gujaf-321	125	4	that	that	SCONJ
gujaf-321	125	5	working	work	VERB
gujaf-321	125	6	capital	capital	NOUN
gujaf-321	125	7	management	management	NOUN
gujaf-321	125	8	does	do	AUX
gujaf-321	125	9	not	not	PART
gujaf-321	125	10	significantly	significantly	ADV
gujaf-321	125	11	impact	impact	VERB
gujaf-321	125	12	on	on	ADP
gujaf-321	125	13	return	return	NOUN
gujaf-321	125	14	on	on	ADP
gujaf-321	125	15	equity	equity	NOUN
gujaf-321	125	16	of	of	ADP
gujaf-321	125	17	the	the	DET
gujaf-321	125	18	companies	company	NOUN
gujaf-321	125	19	in	in	ADP
gujaf-321	125	20	nigeria	nigeria	PROPN
gujaf-321	125	21	.	.	PUNCT
gujaf-321	126	1	we	we	PRON
gujaf-321	126	2	apply	apply	VERB
gujaf-321	126	3	panel	panel	NOUN
gujaf-321	126	4	data	datum	NOUN
gujaf-321	126	5	analysis	analysis	NOUN
gujaf-321	126	6	and	and	CCONJ
gujaf-321	126	7	show	show	VERB
gujaf-321	126	8	relationship	relationship	NOUN
gujaf-321	126	9	between	between	ADP
gujaf-321	126	10	working	work	VERB
gujaf-321	126	11	capital	capital	NOUN
gujaf-321	126	12	management	management	NOUN
gujaf-321	126	13	variables	variable	NOUN
gujaf-321	126	14	,	,	PUNCT
gujaf-321	126	15	such	such	ADJ
gujaf-321	126	16	as	as	ADP
gujaf-321	126	17	stock	stock	NOUN
gujaf-321	126	18	turnover	turnover	NOUN
gujaf-321	126	19	,	,	PUNCT
gujaf-321	126	20	debtor	debtor	NOUN
gujaf-321	126	21	collection	collection	NOUN
gujaf-321	126	22	period	period	NOUN
gujaf-321	126	23	,	,	PUNCT
gujaf-321	126	24	creditor	creditor	NOUN
gujaf-321	126	25	collection	collection	NOUN
gujaf-321	126	26	period	period	NOUN
gujaf-321	126	27	,	,	PUNCT
gujaf-321	126	28	and	and	CCONJ
gujaf-321	126	29	current	current	ADJ
gujaf-321	126	30	ratio	ratio	NOUN
gujaf-321	126	31	and	and	CCONJ
gujaf-321	126	32	two	two	NUM
gujaf-321	126	33	main	main	ADJ
gujaf-321	126	34	indicators	indicator	NOUN
gujaf-321	126	35	of	of	ADP
gujaf-321	126	36	financial	financial	ADJ
gujaf-321	126	37	performance	performance	NOUN
gujaf-321	126	38	return	return	NOUN
gujaf-321	126	39	on	on	ADP
gujaf-321	126	40	assets	asset	NOUN
gujaf-321	126	41	and	and	CCONJ
gujaf-321	126	42	return	return	VERB
gujaf-321	126	43	on	on	ADP
gujaf-321	126	44	equity	equity	NOUN
gujaf-321	126	45	.	.	PUNCT
gujaf-321	127	1	the	the	DET
gujaf-321	127	2	findings	finding	NOUN
gujaf-321	127	3	suggest	suggest	VERB
gujaf-321	127	4	that	that	SCONJ
gujaf-321	127	5	efficient	efficient	ADJ
gujaf-321	127	6	management	management	NOUN
gujaf-321	127	7	of	of	ADP
gujaf-321	127	8	these	these	DET
gujaf-321	127	9	components	component	NOUN
gujaf-321	127	10	enhances	enhance	VERB
gujaf-321	127	11	performance	performance	NOUN
gujaf-321	127	12	since	since	SCONJ
gujaf-321	127	13	stock	stock	NOUN
gujaf-321	127	14	turnover	turnover	NOUN
gujaf-321	127	15	,	,	PUNCT
gujaf-321	127	16	debtor	debtor	NOUN
gujaf-321	127	17	collection	collection	NOUN
gujaf-321	127	18	period	period	NOUN
gujaf-321	127	19	,	,	PUNCT
gujaf-321	127	20	and	and	CCONJ
gujaf-321	127	21	creditor	creditor	NOUN
gujaf-321	127	22	collection	collection	NOUN
gujaf-321	127	23	period	period	NOUN
gujaf-321	127	24	are	be	AUX
gujaf-321	127	25	positively	positively	ADV
gujaf-321	127	26	associated	associate	VERB
gujaf-321	127	27	with	with	ADP
gujaf-321	127	28	financial	financial	ADJ
gujaf-321	127	29	performance	performance	NOUN
gujaf-321	127	30	.	.	PUNCT
gujaf-321	128	1	because	because	SCONJ
gujaf-321	128	2	this	this	PRON
gujaf-321	128	3	has	have	VERB
gujaf-321	128	4	implication	implication	NOUN
gujaf-321	128	5	for	for	ADP
gujaf-321	128	6	future	future	ADJ
gujaf-321	128	7	performance	performance	NOUN
gujaf-321	128	8	,	,	PUNCT
gujaf-321	128	9	the	the	DET
gujaf-321	128	10	paper	paper	NOUN
gujaf-321	128	11	offers	offer	VERB
gujaf-321	128	12	,	,	PUNCT
gujaf-321	128	13	amongst	amongst	ADP
gujaf-321	128	14	others	other	NOUN
gujaf-321	128	15	that	that	PRON
gujaf-321	128	16	to	to	PART
gujaf-321	128	17	enhance	enhance	VERB
gujaf-321	128	18	the	the	DET
gujaf-321	128	19	profitability	profitability	NOUN
gujaf-321	128	20	firms	firm	NOUN
gujaf-321	128	21	in	in	ADP
gujaf-321	128	22	nigeria	nigeria	PROPN
gujaf-321	128	23	,	,	PUNCT
gujaf-321	128	24	there	there	PRON
gujaf-321	128	25	is	be	VERB
gujaf-321	128	26	the	the	DET
gujaf-321	128	27	need	need	NOUN
gujaf-321	128	28	to	to	PART
gujaf-321	128	29	adopt	adopt	VERB
gujaf-321	128	30	more	more	ADJ
gujaf-321	128	31	financial	financial	ADJ
gujaf-321	128	32	technologies	technology	NOUN
gujaf-321	128	33	can	can	AUX
gujaf-321	128	34	streamline	streamline	VERB
gujaf-321	128	35	working	work	VERB
gujaf-321	128	36	capital	capital	NOUN
gujaf-321	128	37	management	management	NOUN
gujaf-321	128	38	processes	process	NOUN
gujaf-321	128	39	,	,	PUNCT
gujaf-321	128	40	such	such	ADJ
gujaf-321	128	41	as	as	ADP
gujaf-321	128	42	automating	automate	VERB
gujaf-321	128	43	inventory	inventory	NOUN
gujaf-321	128	44	and	and	CCONJ
gujaf-321	128	45	receivables	receivables	NOUN
gujaf-321	128	46	tracking	tracking	NOUN
gujaf-321	128	47	.	.	PUNCT
gujaf-321	129	1	also	also	ADV
gujaf-321	129	2	,	,	PUNCT
gujaf-321	129	3	should	should	AUX
gujaf-321	129	4	be	be	AUX
gujaf-321	129	5	strategic	strategic	ADJ
gujaf-321	129	6	extension	extension	NOUN
gujaf-321	129	7	of	of	ADP
gujaf-321	129	8	creditor	creditor	NOUN
gujaf-321	129	9	collection	collection	NOUN
gujaf-321	129	10	periods	period	NOUN
gujaf-321	129	11	without	without	ADP
gujaf-321	129	12	compromising	compromise	VERB
gujaf-321	129	13	supplier	supplier	NOUN
gujaf-321	129	14	relationships	relationship	NOUN
gujaf-321	129	15	to	to	PART
gujaf-321	129	16	improve	improve	VERB
gujaf-321	129	17	cash	cash	NOUN
gujaf-321	129	18	flow	flow	NOUN
gujaf-321	129	19	management	management	NOUN
gujaf-321	129	20	.	.	PUNCT
gujaf-321	130	1	for	for	ADP
gujaf-321	130	2	instance	instance	NOUN
gujaf-321	130	3	,	,	PUNCT
gujaf-321	130	4	stricter	strict	ADJ
gujaf-321	130	5	credit	credit	NOUN
gujaf-321	130	6	control	control	NOUN
gujaf-321	130	7	measures	measure	NOUN
gujaf-321	130	8	can	can	AUX
gujaf-321	130	9	be	be	AUX
gujaf-321	130	10	implemented	implement	VERB
gujaf-321	130	11	to	to	PART
gujaf-321	130	12	reduce	reduce	VERB
gujaf-321	130	13	the	the	DET
gujaf-321	130	14	debtor	debtor	NOUN
gujaf-321	130	15	collection	collection	NOUN
gujaf-321	130	16	period	period	NOUN
gujaf-321	130	17	and	and	CCONJ
gujaf-321	130	18	can	can	AUX
gujaf-321	130	19	improve	improve	VERB
gujaf-321	130	20	cash	cash	NOUN
gujaf-321	130	21	availability	availability	NOUN
gujaf-321	130	22	and	and	CCONJ
gujaf-321	130	23	profitability	profitability	NOUN
gujaf-321	130	24	.	.	PUNCT
gujaf-321	131	1	2.0	2.0	NUM
gujaf-321	131	2	empirical	empirical	ADJ
gujaf-321	131	3	review	review	NOUN
gujaf-321	131	4	several	several	ADJ
gujaf-321	131	5	studies	study	NOUN
gujaf-321	131	6	have	have	AUX
gujaf-321	131	7	attempted	attempt	VERB
gujaf-321	131	8	to	to	PART
gujaf-321	131	9	investigate	investigate	VERB
gujaf-321	131	10	the	the	DET
gujaf-321	131	11	link	link	NOUN
gujaf-321	131	12	between	between	ADP
gujaf-321	131	13	working	work	VERB
gujaf-321	131	14	capital	capital	NOUN
gujaf-321	131	15	management	management	NOUN
gujaf-321	131	16	and	and	CCONJ
gujaf-321	131	17	financial	financial	ADJ
gujaf-321	131	18	performance	performance	NOUN
gujaf-321	131	19	,	,	PUNCT
gujaf-321	131	20	which	which	PRON
gujaf-321	131	21	includes	include	VERB
gujaf-321	131	22	liquidity	liquidity	NOUN
gujaf-321	131	23	and	and	CCONJ
gujaf-321	131	24	profitability	profitability	NOUN
gujaf-321	131	25	(	(	PUNCT
gujaf-321	131	26	deloof	deloof	NOUN
gujaf-321	131	27	,	,	PUNCT
gujaf-321	131	28	2003	2003	NUM
gujaf-321	131	29	;	;	PUNCT
gujaf-321	131	30	akintola	akintola	PROPN
gujaf-321	131	31	et	et	PROPN
gujaf-321	131	32	al	al	PROPN
gujaf-321	131	33	.	.	PROPN
gujaf-321	131	34	,	,	PUNCT
gujaf-321	131	35	2019	2019	NUM
gujaf-321	131	36	;	;	PUNCT
gujaf-321	131	37	raheman	raheman	NOUN
gujaf-321	131	38	&	&	CCONJ
gujaf-321	131	39	nasr	nasr	PROPN
gujaf-321	131	40	,	,	PUNCT
gujaf-321	131	41	2007	2007	NUM
gujaf-321	131	42	)	)	PUNCT
gujaf-321	131	43	.	.	PUNCT
gujaf-321	132	1	akintola	akintola	PROPN
gujaf-321	132	2	et	et	PROPN
gujaf-321	132	3	al	al	PROPN
gujaf-321	132	4	.	.	PROPN
gujaf-321	133	1	(	(	PUNCT
gujaf-321	133	2	2019	2019	NUM
gujaf-321	133	3	)	)	PUNCT
gujaf-321	133	4	note	note	NOUN
gujaf-321	133	5	indicated	indicate	VERB
gujaf-321	133	6	that	that	SCONJ
gujaf-321	133	7	inventory	inventory	NOUN
gujaf-321	133	8	days	day	NOUN
gujaf-321	133	9	had	have	VERB
gujaf-321	133	10	a	a	DET
gujaf-321	133	11	positive	positive	ADJ
gujaf-321	133	12	and	and	CCONJ
gujaf-321	133	13	significant	significant	ADJ
gujaf-321	133	14	influence	influence	NOUN
gujaf-321	133	15	on	on	ADP
gujaf-321	133	16	nigerian	nigerian	ADJ
gujaf-321	133	17	manufacturing	manufacturing	NOUN
gujaf-321	133	18	firm	firm	NOUN
gujaf-321	133	19	profitability	profitability	NOUN
gujaf-321	133	20	.	.	PUNCT
gujaf-321	134	1	umeoji	umeoji	NUM
gujaf-321	134	2	,	,	PUNCT
gujaf-321	134	3	ogochukwu	ogochukwu	ADJ
gujaf-321	134	4	and	and	CCONJ
gujaf-321	134	5	nwakanma	nwakanma	NOUN
gujaf-321	134	6	(	(	PUNCT
gujaf-321	134	7	2020	2020	NUM
gujaf-321	134	8	)	)	PUNCT
gujaf-321	134	9	find	find	VERB
gujaf-321	134	10	that	that	SCONJ
gujaf-321	134	11	working	work	VERB
gujaf-321	134	12	capital	capital	NOUN
gujaf-321	134	13	management	management	NOUN
gujaf-321	134	14	has	have	VERB
gujaf-321	134	15	a	a	DET
gujaf-321	134	16	significant	significant	ADJ
gujaf-321	134	17	effect	effect	NOUN
gujaf-321	134	18	on	on	ADP
gujaf-321	134	19	firm	firm	ADJ
gujaf-321	134	20	performance	performance	NOUN
gujaf-321	134	21	,	,	PUNCT
gujaf-321	134	22	suggesting	suggest	VERB
gujaf-321	134	23	that	that	SCONJ
gujaf-321	134	24	effective	effective	ADJ
gujaf-321	134	25	management	management	NOUN
gujaf-321	134	26	of	of	ADP
gujaf-321	134	27	working	work	VERB
gujaf-321	134	28	capital	capital	NOUN
gujaf-321	134	29	is	be	AUX
gujaf-321	134	30	necessary	necessary	ADJ
gujaf-321	134	31	for	for	ADP
gujaf-321	134	32	improving	improve	VERB
gujaf-321	134	33	a	a	DET
gujaf-321	134	34	firm	firm	NOUN
gujaf-321	134	35	's	's	PART
gujaf-321	134	36	financial	financial	ADJ
gujaf-321	134	37	performance	performance	NOUN
gujaf-321	134	38	.	.	PUNCT
gujaf-321	135	1	oladimeji	oladimeji	PROPN
gujaf-321	135	2	&	&	CCONJ
gujaf-321	135	3	aladejebi	aladejebi	PROPN
gujaf-321	135	4	(	(	PUNCT
gujaf-321	135	5	2020	2020	NUM
gujaf-321	135	6	)	)	PUNCT
gujaf-321	135	7	who	who	PRON
gujaf-321	135	8	also	also	ADV
gujaf-321	135	9	found	find	VERB
gujaf-321	135	10	out	out	ADP
gujaf-321	135	11	that	that	DET
gujaf-321	135	12	receivable	receivable	ADJ
gujaf-321	135	13	days	day	NOUN
gujaf-321	135	14	was	be	AUX
gujaf-321	135	15	negative	negative	ADJ
gujaf-321	135	16	and	and	CCONJ
gujaf-321	135	17	significant	significant	ADJ
gujaf-321	135	18	with	with	ADP
gujaf-321	135	19	profitability	profitability	NOUN
gujaf-321	135	20	when	when	SCONJ
gujaf-321	135	21	proxied	proxie	VERB
gujaf-321	135	22	by	by	ADP
gujaf-321	135	23	return	return	NOUN
gujaf-321	135	24	on	on	ADP
gujaf-321	135	25	asset	asset	NOUN
gujaf-321	135	26	(	(	PUNCT
gujaf-321	135	27	roa	roa	PROPN
gujaf-321	135	28	)	)	PUNCT
gujaf-321	135	29	.	.	PUNCT
gujaf-321	136	1	their	their	PRON
gujaf-321	136	2	studies	study	NOUN
gujaf-321	136	3	were	be	AUX
gujaf-321	136	4	done	do	VERB
gujaf-321	136	5	on	on	ADP
gujaf-321	136	6	5	5	NUM
gujaf-321	136	7	smes	sme	NOUN
gujaf-321	136	8	from	from	ADP
gujaf-321	136	9	nigeria	nigeria	PROPN
gujaf-321	136	10	for	for	ADP
gujaf-321	136	11	the	the	DET
gujaf-321	136	12	period	period	NOUN
gujaf-321	136	13	of	of	ADP
gujaf-321	136	14	2014	2014	NUM
gujaf-321	136	15	-	-	SYM
gujaf-321	136	16	2018	2018	NUM
gujaf-321	136	17	and	and	CCONJ
gujaf-321	136	18	they	they	PRON
gujaf-321	136	19	used	use	VERB
gujaf-321	136	20	to	to	ADP
gujaf-321	136	21	ordinary	ordinary	ADJ
gujaf-321	136	22	least	least	ADJ
gujaf-321	136	23	square	square	ADJ
gujaf-321	136	24	estimation	estimation	NOUN
gujaf-321	136	25	methods	method	NOUN
gujaf-321	136	26	.	.	PUNCT
gujaf-321	137	1	golas	gola	NOUN
gujaf-321	137	2	(	(	PUNCT
gujaf-321	137	3	2020	2020	NUM
gujaf-321	137	4	)	)	PUNCT
gujaf-321	137	5	use	use	VERB
gujaf-321	137	6	generalized	generalized	ADJ
gujaf-321	137	7	method	method	NOUN
gujaf-321	137	8	of	of	ADP
gujaf-321	137	9	moments	moment	NOUN
gujaf-321	137	10	to	to	PART
gujaf-321	137	11	estimate	estimate	VERB
gujaf-321	137	12	the	the	DET
gujaf-321	137	13	relationship	relationship	NOUN
gujaf-321	137	14	between	between	ADP
gujaf-321	137	15	working	work	VERB
gujaf-321	137	16	capital	capital	NOUN
gujaf-321	137	17	management	management	NOUN
gujaf-321	137	18	and	and	CCONJ
gujaf-321	137	19	financial	financial	ADJ
gujaf-321	137	20	performance	performance	NOUN
gujaf-321	137	21	for	for	ADP
gujaf-321	137	22	76	76	NUM
gujaf-321	137	23	industrial	industrial	ADJ
gujaf-321	137	24	firms	firm	NOUN
gujaf-321	137	25	in	in	ADP
gujaf-321	137	26	poland	poland	PROPN
gujaf-321	137	27	for	for	ADP
gujaf-321	137	28	the	the	DET
gujaf-321	137	29	period	period	NOUN
gujaf-321	137	30	of	of	ADP
gujaf-321	137	31	2008	2008	NUM
gujaf-321	137	32	gusau	gusau	ADJ
gujaf-321	137	33	journal	journal	NOUN
gujaf-321	137	34	of	of	ADP
gujaf-321	137	35	accounting	accounting	NOUN
gujaf-321	137	36	and	and	CCONJ
gujaf-321	137	37	finance	finance	NOUN
gujaf-321	137	38	,	,	PUNCT
gujaf-321	137	39	vol	vol	NOUN
gujaf-321	137	40	.	.	PROPN
gujaf-321	137	41	5	5	NUM
gujaf-321	137	42	,	,	PUNCT
gujaf-321	137	43	issue	issue	NOUN
gujaf-321	137	44	2	2	NUM
gujaf-321	137	45	,	,	PUNCT
gujaf-321	137	46	october	october	PROPN
gujaf-321	137	47	,	,	PUNCT
gujaf-321	137	48	2024	2024	NUM
gujaf-321	137	49	359	359	NUM
gujaf-321	137	50	2017	2017	NUM
gujaf-321	137	51	and	and	CCONJ
gujaf-321	137	52	found	find	VERB
gujaf-321	137	53	out	out	ADP
gujaf-321	137	54	that	that	DET
gujaf-321	137	55	receivable	receivable	ADJ
gujaf-321	137	56	days	day	NOUN
gujaf-321	137	57	had	have	VERB
gujaf-321	137	58	a	a	DET
gujaf-321	137	59	negative	negative	ADJ
gujaf-321	137	60	and	and	CCONJ
gujaf-321	137	61	significant	significant	ADJ
gujaf-321	137	62	relationship	relationship	NOUN
gujaf-321	137	63	with	with	ADP
gujaf-321	137	64	firm	firm	ADJ
gujaf-321	137	65	profitability	profitability	NOUN
gujaf-321	137	66	.	.	PUNCT
gujaf-321	138	1	akingunola	akingunola	X
gujaf-321	138	2	et	et	PROPN
gujaf-321	138	3	al	al	PROPN
gujaf-321	138	4	.	.	PROPN
gujaf-321	139	1	(	(	PUNCT
gujaf-321	139	2	2020	2020	NUM
gujaf-321	139	3	)	)	PUNCT
gujaf-321	139	4	investigates	investigate	VERB
gujaf-321	139	5	the	the	DET
gujaf-321	139	6	relationship	relationship	NOUN
gujaf-321	139	7	between	between	ADP
gujaf-321	139	8	working	work	VERB
gujaf-321	139	9	capital	capital	NOUN
gujaf-321	139	10	management	management	NOUN
gujaf-321	139	11	and	and	CCONJ
gujaf-321	139	12	firm	firm	ADJ
gujaf-321	139	13	performance	performance	NOUN
gujaf-321	139	14	and	and	CCONJ
gujaf-321	139	15	finds	find	VERB
gujaf-321	139	16	that	that	SCONJ
gujaf-321	139	17	working	work	VERB
gujaf-321	139	18	capital	capital	NOUN
gujaf-321	139	19	management	management	NOUN
gujaf-321	139	20	has	have	VERB
gujaf-321	139	21	a	a	DET
gujaf-321	139	22	significant	significant	ADJ
gujaf-321	139	23	effect	effect	NOUN
gujaf-321	139	24	on	on	ADP
gujaf-321	139	25	firm	firm	ADJ
gujaf-321	139	26	performance	performance	NOUN
gujaf-321	139	27	.	.	PUNCT
gujaf-321	140	1	abdullahi	abdullahi	PROPN
gujaf-321	140	2	(	(	PUNCT
gujaf-321	140	3	2020	2020	NUM
gujaf-321	140	4	)	)	PUNCT
gujaf-321	140	5	finds	find	VERB
gujaf-321	140	6	that	that	SCONJ
gujaf-321	140	7	working	work	VERB
gujaf-321	140	8	capital	capital	NOUN
gujaf-321	140	9	management	management	NOUN
gujaf-321	140	10	has	have	VERB
gujaf-321	140	11	a	a	DET
gujaf-321	140	12	positive	positive	ADJ
gujaf-321	140	13	and	and	CCONJ
gujaf-321	140	14	significant	significant	ADJ
gujaf-321	140	15	effect	effect	NOUN
gujaf-321	140	16	on	on	ADP
gujaf-321	140	17	firm	firm	ADJ
gujaf-321	140	18	performance	performance	NOUN
gujaf-321	140	19	,	,	PUNCT
gujaf-321	140	20	indicating	indicate	VERB
gujaf-321	140	21	that	that	SCONJ
gujaf-321	140	22	efficient	efficient	ADJ
gujaf-321	140	23	working	working	NOUN
gujaf-321	140	24	capital	capital	NOUN
gujaf-321	140	25	management	management	NOUN
gujaf-321	140	26	can	can	AUX
gujaf-321	140	27	improve	improve	VERB
gujaf-321	140	28	a	a	DET
gujaf-321	140	29	firm	firm	NOUN
gujaf-321	140	30	's	's	PART
gujaf-321	140	31	financial	financial	ADJ
gujaf-321	140	32	performance	performance	NOUN
gujaf-321	140	33	.	.	PUNCT
gujaf-321	141	1	balogun	balogun	VERB
gujaf-321	141	2	and	and	CCONJ
gujaf-321	141	3	adeyeye	adeyeye	NOUN
gujaf-321	141	4	(	(	PUNCT
gujaf-321	141	5	2021	2021	NUM
gujaf-321	141	6	)	)	PUNCT
gujaf-321	141	7	find	find	VERB
gujaf-321	141	8	that	that	SCONJ
gujaf-321	141	9	working	work	VERB
gujaf-321	141	10	capital	capital	NOUN
gujaf-321	141	11	management	management	NOUN
gujaf-321	141	12	has	have	VERB
gujaf-321	141	13	a	a	DET
gujaf-321	141	14	positive	positive	ADJ
gujaf-321	141	15	and	and	CCONJ
gujaf-321	141	16	significant	significant	ADJ
gujaf-321	141	17	effect	effect	NOUN
gujaf-321	141	18	on	on	ADP
gujaf-321	141	19	firm	firm	ADJ
gujaf-321	141	20	performance	performance	NOUN
gujaf-321	141	21	,	,	PUNCT
gujaf-321	141	22	suggesting	suggest	VERB
gujaf-321	141	23	that	that	SCONJ
gujaf-321	141	24	effective	effective	ADJ
gujaf-321	141	25	management	management	NOUN
gujaf-321	141	26	of	of	ADP
gujaf-321	141	27	working	work	VERB
gujaf-321	141	28	capital	capital	NOUN
gujaf-321	141	29	is	be	AUX
gujaf-321	141	30	crucial	crucial	ADJ
gujaf-321	141	31	for	for	ADP
gujaf-321	141	32	improving	improve	VERB
gujaf-321	141	33	a	a	DET
gujaf-321	141	34	firm	firm	NOUN
gujaf-321	141	35	's	's	PART
gujaf-321	141	36	financial	financial	ADJ
gujaf-321	141	37	performance	performance	NOUN
gujaf-321	141	38	.	.	PUNCT
gujaf-321	142	1	kolapo	kolapo	PROPN
gujaf-321	142	2	,	,	PUNCT
gujaf-321	142	3	ayeni	ayeni	NOUN
gujaf-321	142	4	and	and	CCONJ
gujaf-321	142	5	oke	oke	NOUN
gujaf-321	142	6	(	(	PUNCT
gujaf-321	142	7	2020	2020	NUM
gujaf-321	142	8	)	)	PUNCT
gujaf-321	142	9	find	find	VERB
gujaf-321	142	10	that	that	SCONJ
gujaf-321	142	11	working	work	VERB
gujaf-321	142	12	capital	capital	NOUN
gujaf-321	142	13	management	management	NOUN
gujaf-321	142	14	has	have	VERB
gujaf-321	142	15	a	a	DET
gujaf-321	142	16	significant	significant	ADJ
gujaf-321	142	17	effect	effect	NOUN
gujaf-321	142	18	on	on	ADP
gujaf-321	142	19	firm	firm	ADJ
gujaf-321	142	20	performance	performance	NOUN
gujaf-321	142	21	,	,	PUNCT
gujaf-321	142	22	indicating	indicate	VERB
gujaf-321	142	23	that	that	SCONJ
gujaf-321	142	24	efficient	efficient	ADJ
gujaf-321	142	25	management	management	NOUN
gujaf-321	142	26	of	of	ADP
gujaf-321	142	27	working	work	VERB
gujaf-321	142	28	capital	capital	NOUN
gujaf-321	142	29	is	be	AUX
gujaf-321	142	30	crucial	crucial	ADJ
gujaf-321	142	31	for	for	ADP
gujaf-321	142	32	improving	improve	VERB
gujaf-321	142	33	a	a	DET
gujaf-321	142	34	firm	firm	NOUN
gujaf-321	142	35	's	's	PART
gujaf-321	142	36	financial	financial	ADJ
gujaf-321	142	37	performance	performance	NOUN
gujaf-321	142	38	.	.	PUNCT
gujaf-321	143	1	igbinosa	igbinosa	PROPN
gujaf-321	143	2	and	and	CCONJ
gujaf-321	143	3	akintoye	akintoye	PROPN
gujaf-321	143	4	(	(	PUNCT
gujaf-321	143	5	2020	2020	NUM
gujaf-321	143	6	)	)	PUNCT
gujaf-321	143	7	investigates	investigate	VERB
gujaf-321	143	8	the	the	DET
gujaf-321	143	9	impact	impact	NOUN
gujaf-321	143	10	of	of	ADP
gujaf-321	143	11	working	work	VERB
gujaf-321	143	12	capital	capital	NOUN
gujaf-321	143	13	management	management	NOUN
gujaf-321	143	14	on	on	ADP
gujaf-321	143	15	firm	firm	ADJ
gujaf-321	143	16	performance	performance	NOUN
gujaf-321	143	17	in	in	ADP
gujaf-321	143	18	the	the	DET
gujaf-321	143	19	food	food	NOUN
gujaf-321	143	20	and	and	CCONJ
gujaf-321	143	21	beverage	beverage	NOUN
gujaf-321	143	22	industry	industry	NOUN
gujaf-321	143	23	and	and	CCONJ
gujaf-321	143	24	find	find	VERB
gujaf-321	143	25	that	that	SCONJ
gujaf-321	143	26	working	work	VERB
gujaf-321	143	27	capital	capital	NOUN
gujaf-321	143	28	management	management	NOUN
gujaf-321	143	29	has	have	VERB
gujaf-321	143	30	a	a	DET
gujaf-321	143	31	positive	positive	ADJ
gujaf-321	143	32	and	and	CCONJ
gujaf-321	143	33	significant	significant	ADJ
gujaf-321	143	34	effect	effect	NOUN
gujaf-321	143	35	on	on	ADP
gujaf-321	143	36	firm	firm	ADJ
gujaf-321	143	37	performance	performance	NOUN
gujaf-321	143	38	,	,	PUNCT
gujaf-321	143	39	suggesting	suggest	VERB
gujaf-321	143	40	that	that	SCONJ
gujaf-321	143	41	efficient	efficient	ADJ
gujaf-321	143	42	management	management	NOUN
gujaf-321	143	43	of	of	ADP
gujaf-321	143	44	working	work	VERB
gujaf-321	143	45	capital	capital	NOUN
gujaf-321	143	46	is	be	AUX
gujaf-321	143	47	important	important	ADJ
gujaf-321	143	48	for	for	ADP
gujaf-321	143	49	improving	improve	VERB
gujaf-321	143	50	a	a	DET
gujaf-321	143	51	firm	firm	NOUN
gujaf-321	143	52	's	's	PART
gujaf-321	143	53	financial	financial	ADJ
gujaf-321	143	54	performance	performance	NOUN
gujaf-321	143	55	.	.	PUNCT
gujaf-321	144	1	oyetunji	oyetunji	NOUN
gujaf-321	144	2	(	(	PUNCT
gujaf-321	144	3	2021	2021	NUM
gujaf-321	144	4	)	)	PUNCT
gujaf-321	144	5	examines	examine	VERB
gujaf-321	144	6	the	the	DET
gujaf-321	144	7	impact	impact	NOUN
gujaf-321	144	8	of	of	ADP
gujaf-321	144	9	working	work	VERB
gujaf-321	144	10	capital	capital	NOUN
gujaf-321	144	11	management	management	NOUN
gujaf-321	144	12	on	on	ADP
gujaf-321	144	13	firm	firm	ADJ
gujaf-321	144	14	performance	performance	NOUN
gujaf-321	144	15	of	of	ADP
gujaf-321	144	16	nigerian	nigerian	ADJ
gujaf-321	144	17	consumer	consumer	NOUN
gujaf-321	144	18	goods	good	NOUN
gujaf-321	144	19	firms	firm	NOUN
gujaf-321	144	20	.	.	PUNCT
gujaf-321	145	1	using	use	VERB
gujaf-321	145	2	panel	panel	NOUN
gujaf-321	145	3	data	datum	NOUN
gujaf-321	145	4	from	from	ADP
gujaf-321	145	5	20	20	NUM
gujaf-321	145	6	consumer	consumer	NOUN
gujaf-321	145	7	goods	good	NOUN
gujaf-321	145	8	firms	firm	NOUN
gujaf-321	145	9	for	for	ADP
gujaf-321	145	10	the	the	DET
gujaf-321	145	11	period	period	NOUN
gujaf-321	145	12	2010	2010	NUM
gujaf-321	145	13	-	-	SYM
gujaf-321	145	14	2018	2018	NUM
gujaf-321	145	15	,	,	PUNCT
gujaf-321	145	16	the	the	DET
gujaf-321	145	17	study	study	NOUN
gujaf-321	145	18	finds	find	VERB
gujaf-321	145	19	that	that	SCONJ
gujaf-321	145	20	working	work	VERB
gujaf-321	145	21	capital	capital	NOUN
gujaf-321	145	22	management	management	NOUN
gujaf-321	145	23	has	have	VERB
gujaf-321	145	24	a	a	DET
gujaf-321	145	25	positive	positive	ADJ
gujaf-321	145	26	and	and	CCONJ
gujaf-321	145	27	significant	significant	ADJ
gujaf-321	145	28	effect	effect	NOUN
gujaf-321	145	29	on	on	ADP
gujaf-321	145	30	firm	firm	ADJ
gujaf-321	145	31	performance	performance	NOUN
gujaf-321	145	32	,	,	PUNCT
gujaf-321	145	33	indicating	indicate	VERB
gujaf-321	145	34	that	that	SCONJ
gujaf-321	145	35	efficient	efficient	ADJ
gujaf-321	145	36	management	management	NOUN
gujaf-321	145	37	of	of	ADP
gujaf-321	145	38	working	work	VERB
gujaf-321	145	39	capital	capital	NOUN
gujaf-321	145	40	is	be	AUX
gujaf-321	145	41	important	important	ADJ
gujaf-321	145	42	for	for	ADP
gujaf-321	145	43	improving	improve	VERB
gujaf-321	145	44	a	a	DET
gujaf-321	145	45	firm	firm	NOUN
gujaf-321	145	46	's	's	PART
gujaf-321	145	47	financial	financial	ADJ
gujaf-321	145	48	performance	performance	NOUN
gujaf-321	145	49	.	.	PUNCT
gujaf-321	146	1	onyebuchi	onyebuchi	PROPN
gujaf-321	146	2	and	and	CCONJ
gujaf-321	146	3	nwachukwu	nwachukwu	PROPN
gujaf-321	146	4	(	(	PUNCT
gujaf-321	146	5	2021	2021	NUM
gujaf-321	146	6	)	)	PUNCT
gujaf-321	146	7	investigates	investigate	VERB
gujaf-321	146	8	the	the	DET
gujaf-321	146	9	relationship	relationship	NOUN
gujaf-321	146	10	between	between	ADP
gujaf-321	146	11	working	work	VERB
gujaf-321	146	12	capital	capital	NOUN
gujaf-321	146	13	management	management	NOUN
gujaf-321	146	14	and	and	CCONJ
gujaf-321	146	15	firm	firm	ADJ
gujaf-321	146	16	performance	performance	NOUN
gujaf-321	146	17	of	of	ADP
gujaf-321	146	18	nigerian	nigerian	ADJ
gujaf-321	146	19	manufacturing	manufacturing	NOUN
gujaf-321	146	20	firms	firm	NOUN
gujaf-321	146	21	.	.	PUNCT
gujaf-321	147	1	using	use	VERB
gujaf-321	147	2	panel	panel	NOUN
gujaf-321	147	3	data	datum	NOUN
gujaf-321	147	4	from	from	ADP
gujaf-321	147	5	100	100	NUM
gujaf-321	147	6	manufacturing	manufacturing	NOUN
gujaf-321	147	7	firms	firm	NOUN
gujaf-321	147	8	for	for	ADP
gujaf-321	147	9	the	the	DET
gujaf-321	147	10	period	period	NOUN
gujaf-321	147	11	2010	2010	NUM
gujaf-321	147	12	-	-	SYM
gujaf-321	147	13	2018	2018	NUM
gujaf-321	147	14	,	,	PUNCT
gujaf-321	147	15	the	the	DET
gujaf-321	147	16	study	study	NOUN
gujaf-321	147	17	finds	find	VERB
gujaf-321	147	18	that	that	SCONJ
gujaf-321	147	19	working	work	VERB
gujaf-321	147	20	capital	capital	NOUN
gujaf-321	147	21	management	management	NOUN
gujaf-321	147	22	has	have	VERB
gujaf-321	147	23	a	a	DET
gujaf-321	147	24	significant	significant	ADJ
gujaf-321	147	25	effect	effect	NOUN
gujaf-321	147	26	on	on	ADP
gujaf-321	147	27	firm	firm	ADJ
gujaf-321	147	28	performance	performance	NOUN
gujaf-321	147	29	,	,	PUNCT
gujaf-321	147	30	indicating	indicate	VERB
gujaf-321	147	31	that	that	SCONJ
gujaf-321	147	32	effective	effective	ADJ
gujaf-321	147	33	management	management	NOUN
gujaf-321	147	34	of	of	ADP
gujaf-321	147	35	working	work	VERB
gujaf-321	147	36	capital	capital	NOUN
gujaf-321	147	37	is	be	AUX
gujaf-321	147	38	necessary	necessary	ADJ
gujaf-321	147	39	for	for	ADP
gujaf-321	147	40	improving	improve	VERB
gujaf-321	147	41	a	a	DET
gujaf-321	147	42	firm	firm	NOUN
gujaf-321	147	43	's	's	PART
gujaf-321	147	44	financial	financial	ADJ
gujaf-321	147	45	performance	performance	NOUN
gujaf-321	147	46	.	.	PUNCT
gujaf-321	148	1	salaudeen	salaudeen	PROPN
gujaf-321	148	2	et	et	PROPN
gujaf-321	148	3	al	al	PROPN
gujaf-321	148	4	.	.	PROPN
gujaf-321	149	1	(	(	PUNCT
gujaf-321	149	2	2021	2021	NUM
gujaf-321	149	3	)	)	PUNCT
gujaf-321	149	4	investigates	investigate	VERB
gujaf-321	149	5	the	the	DET
gujaf-321	149	6	relationship	relationship	NOUN
gujaf-321	149	7	between	between	ADP
gujaf-321	149	8	working	work	VERB
gujaf-321	149	9	capital	capital	NOUN
gujaf-321	149	10	management	management	NOUN
gujaf-321	149	11	and	and	CCONJ
gujaf-321	149	12	firm	firm	ADJ
gujaf-321	149	13	performance	performance	NOUN
gujaf-321	149	14	of	of	ADP
gujaf-321	149	15	nigerian	nigerian	ADJ
gujaf-321	149	16	listed	list	VERB
gujaf-321	149	17	firms	firm	NOUN
gujaf-321	149	18	.	.	PUNCT
gujaf-321	150	1	using	use	VERB
gujaf-321	150	2	panel	panel	NOUN
gujaf-321	150	3	data	datum	NOUN
gujaf-321	150	4	from	from	ADP
gujaf-321	150	5	50	50	NUM
gujaf-321	150	6	listed	list	VERB
gujaf-321	150	7	firms	firm	NOUN
gujaf-321	150	8	for	for	ADP
gujaf-321	150	9	the	the	DET
gujaf-321	150	10	period	period	NOUN
gujaf-321	150	11	2010	2010	NUM
gujaf-321	150	12	-	-	SYM
gujaf-321	150	13	2018	2018	NUM
gujaf-321	150	14	,	,	PUNCT
gujaf-321	150	15	the	the	DET
gujaf-321	150	16	study	study	NOUN
gujaf-321	150	17	finds	find	VERB
gujaf-321	150	18	that	that	SCONJ
gujaf-321	150	19	working	work	VERB
gujaf-321	150	20	capital	capital	NOUN
gujaf-321	150	21	management	management	NOUN
gujaf-321	150	22	has	have	VERB
gujaf-321	150	23	a	a	DET
gujaf-321	150	24	significant	significant	ADJ
gujaf-321	150	25	effect	effect	NOUN
gujaf-321	150	26	on	on	ADP
gujaf-321	150	27	firm	firm	ADJ
gujaf-321	150	28	performance	performance	NOUN
gujaf-321	150	29	,	,	PUNCT
gujaf-321	150	30	suggesting	suggest	VERB
gujaf-321	150	31	that	that	SCONJ
gujaf-321	150	32	effective	effective	ADJ
gujaf-321	150	33	management	management	NOUN
gujaf-321	150	34	of	of	ADP
gujaf-321	150	35	working	work	VERB
gujaf-321	150	36	capital	capital	NOUN
gujaf-321	150	37	is	be	AUX
gujaf-321	150	38	necessary	necessary	ADJ
gujaf-321	150	39	for	for	ADP
gujaf-321	150	40	improving	improve	VERB
gujaf-321	150	41	a	a	DET
gujaf-321	150	42	firm	firm	NOUN
gujaf-321	150	43	's	's	PART
gujaf-321	150	44	financial	financial	ADJ
gujaf-321	150	45	performance	performance	NOUN
gujaf-321	150	46	.	.	PUNCT
gujaf-321	151	1	sanusi	sanusi	NOUN
gujaf-321	151	2	(	(	PUNCT
gujaf-321	151	3	2021	2021	NUM
gujaf-321	151	4	)	)	PUNCT
gujaf-321	151	5	examines	examine	VERB
gujaf-321	151	6	the	the	DET
gujaf-321	151	7	relationship	relationship	NOUN
gujaf-321	151	8	between	between	ADP
gujaf-321	151	9	working	work	VERB
gujaf-321	151	10	capital	capital	NOUN
gujaf-321	151	11	management	management	NOUN
gujaf-321	151	12	and	and	CCONJ
gujaf-321	151	13	firm	firm	ADJ
gujaf-321	151	14	performance	performance	NOUN
gujaf-321	151	15	of	of	ADP
gujaf-321	151	16	nigerian	nigerian	ADJ
gujaf-321	151	17	oil	oil	NOUN
gujaf-321	151	18	and	and	CCONJ
gujaf-321	151	19	gas	gas	NOUN
gujaf-321	151	20	firms	firm	NOUN
gujaf-321	151	21	.	.	PUNCT
gujaf-321	152	1	using	use	VERB
gujaf-321	152	2	panel	panel	NOUN
gujaf-321	152	3	data	datum	NOUN
gujaf-321	152	4	from	from	ADP
gujaf-321	152	5	10	10	NUM
gujaf-321	152	6	oil	oil	NOUN
gujaf-321	152	7	and	and	CCONJ
gujaf-321	152	8	gas	gas	NOUN
gujaf-321	152	9	firms	firm	NOUN
gujaf-321	152	10	for	for	ADP
gujaf-321	152	11	the	the	DET
gujaf-321	152	12	period	period	NOUN
gujaf-321	152	13	2010	2010	NUM
gujaf-321	152	14	-	-	SYM
gujaf-321	152	15	2018	2018	NUM
gujaf-321	152	16	,	,	PUNCT
gujaf-321	152	17	the	the	DET
gujaf-321	152	18	study	study	NOUN
gujaf-321	152	19	finds	find	VERB
gujaf-321	152	20	that	that	SCONJ
gujaf-321	152	21	working	work	VERB
gujaf-321	152	22	capital	capital	NOUN
gujaf-321	152	23	management	management	NOUN
gujaf-321	152	24	has	have	VERB
gujaf-321	152	25	a	a	DET
gujaf-321	152	26	positive	positive	ADJ
gujaf-321	152	27	and	and	CCONJ
gujaf-321	152	28	significant	significant	ADJ
gujaf-321	152	29	effect	effect	NOUN
gujaf-321	152	30	on	on	ADP
gujaf-321	152	31	firm	firm	ADJ
gujaf-321	152	32	performance	performance	NOUN
gujaf-321	152	33	,	,	PUNCT
gujaf-321	152	34	indicating	indicate	VERB
gujaf-321	152	35	that	that	SCONJ
gujaf-321	152	36	efficient	efficient	ADJ
gujaf-321	152	37	management	management	NOUN
gujaf-321	152	38	of	of	ADP
gujaf-321	152	39	working	work	VERB
gujaf-321	152	40	capital	capital	NOUN
gujaf-321	152	41	is	be	AUX
gujaf-321	152	42	essential	essential	ADJ
gujaf-321	152	43	for	for	ADP
gujaf-321	152	44	improving	improve	VERB
gujaf-321	152	45	a	a	DET
gujaf-321	152	46	firm	firm	NOUN
gujaf-321	152	47	's	's	PART
gujaf-321	152	48	financial	financial	ADJ
gujaf-321	152	49	performance	performance	NOUN
gujaf-321	152	50	.	.	PUNCT
gujaf-321	153	1	chukwu	chukwu	NOUN
gujaf-321	153	2	(	(	PUNCT
gujaf-321	153	3	2024	2024	NUM
gujaf-321	153	4	)	)	PUNCT
gujaf-321	153	5	explores	explore	VERB
gujaf-321	153	6	the	the	DET
gujaf-321	153	7	relationship	relationship	NOUN
gujaf-321	153	8	between	between	ADP
gujaf-321	153	9	working	work	VERB
gujaf-321	153	10	capital	capital	NOUN
gujaf-321	153	11	management	management	NOUN
gujaf-321	153	12	and	and	CCONJ
gujaf-321	153	13	financial	financial	ADJ
gujaf-321	153	14	performance	performance	NOUN
gujaf-321	153	15	in	in	ADP
gujaf-321	153	16	the	the	DET
gujaf-321	153	17	nigerian	nigerian	ADJ
gujaf-321	153	18	oil	oil	NOUN
gujaf-321	153	19	and	and	CCONJ
gujaf-321	153	20	gas	gas	NOUN
gujaf-321	153	21	sector	sector	NOUN
gujaf-321	153	22	during	during	ADP
gujaf-321	153	23	2016	2016	NUM
gujaf-321	153	24	-	-	SYM
gujaf-321	153	25	2023	2023	NUM
gujaf-321	153	26	.	.	PUNCT
gujaf-321	154	1	the	the	DET
gujaf-321	154	2	results	result	NOUN
gujaf-321	154	3	indicate	indicate	VERB
gujaf-321	154	4	that	that	SCONJ
gujaf-321	154	5	companies	company	NOUN
gujaf-321	154	6	with	with	ADP
gujaf-321	154	7	lower	low	ADJ
gujaf-321	154	8	debtor	debtor	NOUN
gujaf-321	154	9	collection	collection	NOUN
gujaf-321	154	10	periods	period	NOUN
gujaf-321	154	11	and	and	CCONJ
gujaf-321	154	12	higher	high	ADJ
gujaf-321	154	13	inventory	inventory	NOUN
gujaf-321	154	14	turnover	turnover	NOUN
gujaf-321	154	15	ratios	ratio	NOUN
gujaf-321	154	16	tend	tend	VERB
gujaf-321	154	17	to	to	PART
gujaf-321	154	18	achieve	achieve	VERB
gujaf-321	154	19	better	well	ADJ
gujaf-321	154	20	financial	financial	ADJ
gujaf-321	154	21	performance	performance	NOUN
gujaf-321	154	22	,	,	PUNCT
gujaf-321	154	23	emphasizing	emphasize	VERB
gujaf-321	154	24	the	the	DET
gujaf-321	154	25	critical	critical	ADJ
gujaf-321	154	26	role	role	NOUN
gujaf-321	154	27	of	of	ADP
gujaf-321	154	28	efficient	efficient	ADJ
gujaf-321	154	29	working	working	NOUN
gujaf-321	154	30	capital	capital	NOUN
gujaf-321	154	31	management	management	NOUN
gujaf-321	154	32	in	in	ADP
gujaf-321	154	33	this	this	DET
gujaf-321	154	34	capital	capital	NOUN
gujaf-321	154	35	-	-	PUNCT
gujaf-321	154	36	intensive	intensive	ADJ
gujaf-321	154	37	industry	industry	NOUN
gujaf-321	154	38	.	.	PUNCT
gujaf-321	155	1	eze	eze	PROPN
gujaf-321	155	2	(	(	PUNCT
gujaf-321	155	3	2024	2024	NUM
gujaf-321	155	4	)	)	PUNCT
gujaf-321	155	5	assesses	assess	VERB
gujaf-321	155	6	the	the	DET
gujaf-321	155	7	influence	influence	NOUN
gujaf-321	155	8	of	of	ADP
gujaf-321	155	9	working	work	VERB
gujaf-321	155	10	capital	capital	NOUN
gujaf-321	155	11	management	management	NOUN
gujaf-321	155	12	on	on	ADP
gujaf-321	155	13	the	the	DET
gujaf-321	155	14	performance	performance	NOUN
gujaf-321	155	15	of	of	ADP
gujaf-321	155	16	agricultural	agricultural	ADJ
gujaf-321	155	17	firms	firm	NOUN
gujaf-321	155	18	in	in	ADP
gujaf-321	155	19	nigeria	nigeria	PROPN
gujaf-321	155	20	for	for	ADP
gujaf-321	155	21	30	30	NUM
gujaf-321	155	22	agricultural	agricultural	ADJ
gujaf-321	155	23	firms	firm	NOUN
gujaf-321	155	24	from	from	ADP
gujaf-321	155	25	2017	2017	NUM
gujaf-321	155	26	to	to	ADP
gujaf-321	155	27	2023	2023	NUM
gujaf-321	155	28	.	.	PUNCT
gujaf-321	156	1	they	they	PRON
gujaf-321	156	2	show	show	VERB
gujaf-321	156	3	a	a	DET
gujaf-321	156	4	positive	positive	ADJ
gujaf-321	156	5	and	and	CCONJ
gujaf-321	156	6	significant	significant	ADJ
gujaf-321	156	7	relationship	relationship	NOUN
gujaf-321	156	8	between	between	ADP
gujaf-321	156	9	working	work	VERB
gujaf-321	156	10	capital	capital	NOUN
gujaf-321	156	11	components	component	NOUN
gujaf-321	156	12	,	,	PUNCT
gujaf-321	156	13	such	such	ADJ
gujaf-321	156	14	as	as	ADP
gujaf-321	156	15	inventory	inventory	NOUN
gujaf-321	156	16	management	management	NOUN
gujaf-321	156	17	and	and	CCONJ
gujaf-321	156	18	creditor	creditor	NOUN
gujaf-321	156	19	collection	collection	NOUN
gujaf-321	156	20	period	period	NOUN
gujaf-321	156	21	,	,	PUNCT
gujaf-321	156	22	and	and	CCONJ
gujaf-321	156	23	the	the	DET
gujaf-321	156	24	overall	overall	ADJ
gujaf-321	156	25	performance	performance	NOUN
gujaf-321	156	26	of	of	ADP
gujaf-321	156	27	the	the	DET
gujaf-321	156	28	firms	firm	NOUN
gujaf-321	156	29	.	.	PUNCT
gujaf-321	157	1	oladipo	oladipo	NOUN
gujaf-321	157	2	(	(	PUNCT
gujaf-321	157	3	2024	2024	NUM
gujaf-321	157	4	)	)	PUNCT
gujaf-321	157	5	examines	examine	VERB
gujaf-321	157	6	the	the	DET
gujaf-321	157	7	effect	effect	NOUN
gujaf-321	157	8	of	of	ADP
gujaf-321	157	9	working	work	VERB
gujaf-321	157	10	capital	capital	NOUN
gujaf-321	157	11	management	management	NOUN
gujaf-321	157	12	on	on	ADP
gujaf-321	157	13	the	the	DET
gujaf-321	157	14	performance	performance	NOUN
gujaf-321	157	15	of	of	ADP
gujaf-321	157	16	manufacturing	manufacturing	NOUN
gujaf-321	157	17	firms	firm	NOUN
gujaf-321	157	18	in	in	ADP
gujaf-321	157	19	nigeria	nigeria	PROPN
gujaf-321	157	20	for	for	ADP
gujaf-321	157	21	40	40	NUM
gujaf-321	157	22	manufacturing	manufacturing	NOUN
gujaf-321	157	23	firms	firm	NOUN
gujaf-321	157	24	for	for	ADP
gujaf-321	157	25	the	the	DET
gujaf-321	157	26	period	period	NOUN
gujaf-321	157	27	2015	2015	NUM
gujaf-321	157	28	-	-	SYM
gujaf-321	157	29	2023	2023	NUM
gujaf-321	157	30	.	.	PUNCT
gujaf-321	158	1	they	they	PRON
gujaf-321	158	2	obtain	obtain	VERB
gujaf-321	158	3	a	a	DET
gujaf-321	158	4	significant	significant	ADJ
gujaf-321	158	5	positive	positive	ADJ
gujaf-321	158	6	relationship	relationship	NOUN
gujaf-321	158	7	between	between	ADP
gujaf-321	158	8	efficient	efficient	ADJ
gujaf-321	158	9	gusau	gusau	ADJ
gujaf-321	158	10	journal	journal	NOUN
gujaf-321	158	11	of	of	ADP
gujaf-321	158	12	accounting	accounting	NOUN
gujaf-321	158	13	and	and	CCONJ
gujaf-321	158	14	finance	finance	NOUN
gujaf-321	158	15	,	,	PUNCT
gujaf-321	158	16	vol	vol	NOUN
gujaf-321	158	17	.	.	PROPN
gujaf-321	158	18	5	5	NUM
gujaf-321	158	19	,	,	PUNCT
gujaf-321	158	20	issue	issue	NOUN
gujaf-321	158	21	2	2	NUM
gujaf-321	158	22	,	,	PUNCT
gujaf-321	158	23	october	october	PROPN
gujaf-321	158	24	,	,	PUNCT
gujaf-321	158	25	2024	2024	NUM
gujaf-321	158	26	360	360	NUM
gujaf-321	158	27	working	work	VERB
gujaf-321	158	28	capital	capital	NOUN
gujaf-321	158	29	management	management	NOUN
gujaf-321	158	30	and	and	CCONJ
gujaf-321	158	31	firm	firm	ADJ
gujaf-321	158	32	performance	performance	NOUN
gujaf-321	158	33	.	.	PUNCT
gujaf-321	159	1	the	the	DET
gujaf-321	159	2	research	research	NOUN
gujaf-321	159	3	suggests	suggest	VERB
gujaf-321	159	4	that	that	SCONJ
gujaf-321	159	5	firms	firm	NOUN
gujaf-321	159	6	with	with	ADP
gujaf-321	159	7	optimized	optimize	VERB
gujaf-321	159	8	inventory	inventory	NOUN
gujaf-321	159	9	levels	level	NOUN
gujaf-321	159	10	and	and	CCONJ
gujaf-321	159	11	shorter	short	ADJ
gujaf-321	159	12	debtor	debtor	NOUN
gujaf-321	159	13	collection	collection	NOUN
gujaf-321	159	14	periods	period	NOUN
gujaf-321	159	15	tend	tend	VERB
gujaf-321	159	16	to	to	PART
gujaf-321	159	17	perform	perform	VERB
gujaf-321	159	18	better	well	ADV
gujaf-321	159	19	financially	financially	ADV
gujaf-321	159	20	.	.	PUNCT
gujaf-321	160	1	adeniyi	adeniyi	ADV
gujaf-321	160	2	(	(	PUNCT
gujaf-321	160	3	2024	2024	NUM
gujaf-321	160	4	)	)	PUNCT
gujaf-321	160	5	data	datum	NOUN
gujaf-321	160	6	for	for	ADP
gujaf-321	160	7	100	100	NUM
gujaf-321	160	8	smes	sme	NOUN
gujaf-321	160	9	during	during	ADP
gujaf-321	160	10	period	period	NOUN
gujaf-321	160	11	2018	2018	NUM
gujaf-321	160	12	-	-	SYM
gujaf-321	160	13	2023	2023	NUM
gujaf-321	160	14	to	to	PART
gujaf-321	160	15	investigate	investigate	VERB
gujaf-321	160	16	the	the	DET
gujaf-321	160	17	impact	impact	NOUN
gujaf-321	160	18	of	of	ADP
gujaf-321	160	19	working	work	VERB
gujaf-321	160	20	capital	capital	NOUN
gujaf-321	160	21	management	management	NOUN
gujaf-321	160	22	on	on	ADP
gujaf-321	160	23	the	the	DET
gujaf-321	160	24	profitability	profitability	NOUN
gujaf-321	160	25	of	of	ADP
gujaf-321	160	26	small	small	ADJ
gujaf-321	160	27	and	and	CCONJ
gujaf-321	160	28	medium	medium	ADJ
gujaf-321	160	29	-	-	PUNCT
gujaf-321	160	30	sized	sized	ADJ
gujaf-321	160	31	enterprises	enterprise	NOUN
gujaf-321	160	32	(	(	PUNCT
gujaf-321	160	33	smes	sme	NOUN
gujaf-321	160	34	)	)	PUNCT
gujaf-321	160	35	in	in	ADP
gujaf-321	160	36	nigeria	nigeria	PROPN
gujaf-321	160	37	.	.	PUNCT
gujaf-321	161	1	he	he	PRON
gujaf-321	161	2	finds	find	VERB
gujaf-321	161	3	that	that	SCONJ
gujaf-321	161	4	effective	effective	ADJ
gujaf-321	161	5	management	management	NOUN
gujaf-321	161	6	of	of	ADP
gujaf-321	161	7	accounts	account	NOUN
gujaf-321	161	8	receivable	receivable	ADJ
gujaf-321	161	9	and	and	CCONJ
gujaf-321	161	10	payable	payable	ADJ
gujaf-321	161	11	significantly	significantly	ADV
gujaf-321	161	12	enhances	enhance	VERB
gujaf-321	161	13	the	the	DET
gujaf-321	161	14	profitability	profitability	NOUN
gujaf-321	161	15	of	of	ADP
gujaf-321	161	16	these	these	DET
gujaf-321	161	17	firms	firm	NOUN
gujaf-321	161	18	,	,	PUNCT
gujaf-321	161	19	highlighting	highlight	VERB
gujaf-321	161	20	the	the	DET
gujaf-321	161	21	importance	importance	NOUN
gujaf-321	161	22	of	of	ADP
gujaf-321	161	23	maintaining	maintain	VERB
gujaf-321	161	24	a	a	DET
gujaf-321	161	25	balanced	balanced	ADJ
gujaf-321	161	26	working	work	VERB
gujaf-321	161	27	capital	capital	NOUN
gujaf-321	161	28	cycle	cycle	NOUN
gujaf-321	161	29	.	.	PUNCT
gujaf-321	162	1	afolabi	afolabi	NOUN
gujaf-321	162	2	(	(	PUNCT
gujaf-321	162	3	2024	2024	NUM
gujaf-321	162	4	)	)	PUNCT
gujaf-321	162	5	analyzes	analyze	VERB
gujaf-321	162	6	the	the	DET
gujaf-321	162	7	effect	effect	NOUN
gujaf-321	162	8	of	of	ADP
gujaf-321	162	9	working	work	VERB
gujaf-321	162	10	capital	capital	NOUN
gujaf-321	162	11	management	management	NOUN
gujaf-321	162	12	of	of	ADP
gujaf-321	162	13	nigerian	nigerian	ADJ
gujaf-321	162	14	retail	retail	ADJ
gujaf-321	162	15	companies	company	NOUN
gujaf-321	162	16	for	for	ADP
gujaf-321	162	17	20	20	NUM
gujaf-321	162	18	retail	retail	ADJ
gujaf-321	162	19	firms	firm	NOUN
gujaf-321	162	20	for	for	ADP
gujaf-321	162	21	the	the	DET
gujaf-321	162	22	period	period	NOUN
gujaf-321	162	23	2015	2015	NUM
gujaf-321	162	24	-	-	SYM
gujaf-321	162	25	2023	2023	NUM
gujaf-321	162	26	and	and	CCONJ
gujaf-321	162	27	find	find	VERB
gujaf-321	162	28	that	that	SCONJ
gujaf-321	162	29	firms	firm	NOUN
gujaf-321	162	30	with	with	ADP
gujaf-321	162	31	efficient	efficient	ADJ
gujaf-321	162	32	cash	cash	NOUN
gujaf-321	162	33	conversion	conversion	NOUN
gujaf-321	162	34	cycles	cycle	NOUN
gujaf-321	162	35	and	and	CCONJ
gujaf-321	162	36	better	well	ADJ
gujaf-321	162	37	liquidity	liquidity	NOUN
gujaf-321	162	38	management	management	NOUN
gujaf-321	162	39	practices	practice	NOUN
gujaf-321	162	40	exhibit	exhibit	VERB
gujaf-321	162	41	higher	high	ADJ
gujaf-321	162	42	financial	financial	ADJ
gujaf-321	162	43	performance	performance	NOUN
gujaf-321	162	44	.	.	PUNCT
gujaf-321	163	1	3.0	3.0	NUM
gujaf-321	163	2	methods	method	NOUN
gujaf-321	163	3	to	to	PART
gujaf-321	163	4	investigate	investigate	VERB
gujaf-321	163	5	how	how	SCONJ
gujaf-321	163	6	working	work	VERB
gujaf-321	163	7	capital	capital	NOUN
gujaf-321	163	8	management	management	NOUN
gujaf-321	163	9	impact	impact	NOUN
gujaf-321	163	10	performance	performance	NOUN
gujaf-321	163	11	of	of	ADP
gujaf-321	163	12	manufacturing	manufacturing	NOUN
gujaf-321	163	13	firms	firm	NOUN
gujaf-321	163	14	in	in	ADP
gujaf-321	163	15	nigeria	nigeria	PROPN
gujaf-321	163	16	,	,	PUNCT
gujaf-321	163	17	we	we	PRON
gujaf-321	163	18	follow	follow	VERB
gujaf-321	163	19	the	the	DET
gujaf-321	163	20	optimal	optimal	ADJ
gujaf-321	163	21	inventory	inventory	NOUN
gujaf-321	163	22	level	level	NOUN
gujaf-321	163	23	should	should	AUX
gujaf-321	163	24	be	be	AUX
gujaf-321	163	25	determined	determine	VERB
gujaf-321	163	26	by	by	ADP
gujaf-321	163	27	looking	look	VERB
gujaf-321	163	28	at	at	ADP
gujaf-321	163	29	the	the	DET
gujaf-321	163	30	tradeoff	tradeoff	NOUN
gujaf-321	163	31	between	between	ADP
gujaf-321	163	32	the	the	DET
gujaf-321	163	33	costs	cost	NOUN
gujaf-321	163	34	of	of	ADP
gujaf-321	163	35	inventory	inventory	NOUN
gujaf-321	163	36	and	and	CCONJ
gujaf-321	163	37	the	the	DET
gujaf-321	163	38	benefits	benefit	NOUN
gujaf-321	163	39	associated	associate	VERB
gujaf-321	163	40	with	with	ADP
gujaf-321	163	41	the	the	DET
gujaf-321	163	42	levels	level	NOUN
gujaf-321	163	43	of	of	ADP
gujaf-321	163	44	inventory	inventory	NOUN
gujaf-321	163	45	.	.	PUNCT
gujaf-321	164	1	according	accord	VERB
gujaf-321	164	2	to	to	ADP
gujaf-321	164	3	the	the	DET
gujaf-321	164	4	model	model	NOUN
gujaf-321	164	5	,	,	PUNCT
gujaf-321	164	6	inventory	inventory	NOUN
gujaf-321	164	7	costs	cost	NOUN
gujaf-321	164	8	include	include	VERB
gujaf-321	164	9	ordering	order	VERB
gujaf-321	164	10	costs	cost	NOUN
gujaf-321	164	11	and	and	CCONJ
gujaf-321	164	12	carrying	carry	VERB
gujaf-321	164	13	costs	cost	NOUN
gujaf-321	164	14	.	.	PUNCT
gujaf-321	165	1	ordering	order	VERB
gujaf-321	165	2	cost	cost	NOUN
gujaf-321	165	3	includes	include	VERB
gujaf-321	165	4	the	the	DET
gujaf-321	165	5	cost	cost	NOUN
gujaf-321	165	6	of	of	ADP
gujaf-321	165	7	purchasing	purchase	VERB
gujaf-321	165	8	order	order	NOUN
gujaf-321	165	9	preparations	preparation	NOUN
gujaf-321	165	10	,	,	PUNCT
gujaf-321	165	11	receiving	receiving	NOUN
gujaf-321	165	12	,	,	PUNCT
gujaf-321	165	13	requisition	requisition	NOUN
gujaf-321	165	14	,	,	PUNCT
gujaf-321	165	15	inspecting	inspect	VERB
gujaf-321	165	16	,	,	PUNCT
gujaf-321	165	17	and	and	CCONJ
gujaf-321	165	18	recording	record	VERB
gujaf-321	165	19	the	the	DET
gujaf-321	165	20	received	receive	VERB
gujaf-321	165	21	goods	good	NOUN
gujaf-321	165	22	.	.	PUNCT
gujaf-321	166	1	the	the	DET
gujaf-321	166	2	carrying	carry	VERB
gujaf-321	166	3	cost	cost	NOUN
gujaf-321	166	4	involves	involve	VERB
gujaf-321	166	5	storing	store	VERB
gujaf-321	166	6	and	and	CCONJ
gujaf-321	166	7	opportunity	opportunity	NOUN
gujaf-321	166	8	costs	cost	NOUN
gujaf-321	166	9	.	.	PUNCT
gujaf-321	167	1	the	the	DET
gujaf-321	167	2	motive	motive	NOUN
gujaf-321	167	3	to	to	PART
gujaf-321	167	4	maintain	maintain	VERB
gujaf-321	167	5	a	a	DET
gujaf-321	167	6	higher	high	ADJ
gujaf-321	167	7	or	or	CCONJ
gujaf-321	167	8	lower	low	ADJ
gujaf-321	167	9	inventory	inventory	NOUN
gujaf-321	167	10	depends	depend	VERB
gujaf-321	167	11	on	on	ADP
gujaf-321	167	12	the	the	DET
gujaf-321	167	13	type	type	NOUN
gujaf-321	167	14	of	of	ADP
gujaf-321	167	15	business	business	NOUN
gujaf-321	167	16	.	.	PUNCT
gujaf-321	168	1	the	the	DET
gujaf-321	168	2	most	most	ADV
gujaf-321	168	3	widely	widely	ADV
gujaf-321	168	4	and	and	CCONJ
gujaf-321	168	5	simple	simple	ADJ
gujaf-321	168	6	motives	motive	NOUN
gujaf-321	168	7	of	of	ADP
gujaf-321	168	8	managing	manage	VERB
gujaf-321	168	9	inventories	inventory	NOUN
gujaf-321	168	10	are	be	AUX
gujaf-321	168	11	the	the	DET
gujaf-321	168	12	cost	cost	NOUN
gujaf-321	168	13	motives	motive	NOUN
gujaf-321	168	14	(	(	PUNCT
gujaf-321	168	15	emery	emery	PROPN
gujaf-321	168	16	&	&	CCONJ
gujaf-321	168	17	marques	marques	PROPN
gujaf-321	168	18	,	,	PUNCT
gujaf-321	168	19	2011	2011	NUM
gujaf-321	168	20	)	)	PUNCT
gujaf-321	168	21	.	.	PUNCT
gujaf-321	169	1	for	for	SCONJ
gujaf-321	169	2	the	the	DET
gujaf-321	169	3	company	company	NOUN
gujaf-321	169	4	to	to	PART
gujaf-321	169	5	be	be	AUX
gujaf-321	169	6	competitive	competitive	ADJ
gujaf-321	169	7	they	they	PRON
gujaf-321	169	8	must	must	AUX
gujaf-321	169	9	reduce	reduce	VERB
gujaf-321	169	10	their	their	PRON
gujaf-321	169	11	cost	cost	NOUN
gujaf-321	169	12	therefore	therefore	ADV
gujaf-321	169	13	the	the	DET
gujaf-321	169	14	company	company	NOUN
gujaf-321	169	15	should	should	AUX
gujaf-321	169	16	work	work	VERB
gujaf-321	169	17	on	on	ADP
gujaf-321	169	18	keeping	keep	VERB
gujaf-321	169	19	the	the	DET
gujaf-321	169	20	cost	cost	NOUN
gujaf-321	169	21	of	of	ADP
gujaf-321	169	22	inventory	inventory	NOUN
gujaf-321	169	23	stocking	stock	VERB
gujaf-321	169	24	reasonably	reasonably	ADV
gujaf-321	169	25	low	low	ADJ
gujaf-321	169	26	.	.	PUNCT
gujaf-321	170	1	the	the	DET
gujaf-321	170	2	working	work	VERB
gujaf-321	170	3	capital	capital	NOUN
gujaf-321	170	4	of	of	ADP
gujaf-321	170	5	the	the	DET
gujaf-321	170	6	firm	firm	NOUN
gujaf-321	170	7	consists	consist	VERB
gujaf-321	170	8	of	of	ADP
gujaf-321	170	9	short	short	ADJ
gujaf-321	170	10	-	-	PUNCT
gujaf-321	170	11	term	term	NOUN
gujaf-321	170	12	assets	asset	NOUN
gujaf-321	170	13	(	(	PUNCT
gujaf-321	170	14	current	current	ADJ
gujaf-321	170	15	assets	asset	NOUN
gujaf-321	170	16	)	)	PUNCT
gujaf-321	170	17	and	and	CCONJ
gujaf-321	170	18	short	short	ADJ
gujaf-321	170	19	liabilities	liability	NOUN
gujaf-321	170	20	(	(	PUNCT
gujaf-321	170	21	current	current	ADJ
gujaf-321	170	22	liabilities	liability	NOUN
gujaf-321	170	23	)	)	PUNCT
gujaf-321	170	24	,	,	PUNCT
gujaf-321	170	25	whereby	whereby	SCONJ
gujaf-321	170	26	short	short	ADJ
gujaf-321	170	27	-	-	PUNCT
gujaf-321	170	28	term	term	NOUN
gujaf-321	170	29	asset	asset	NOUN
gujaf-321	170	30	is	be	AUX
gujaf-321	170	31	made	make	VERB
gujaf-321	170	32	of	of	ADP
gujaf-321	170	33	accounts	account	NOUN
gujaf-321	170	34	receivables	receivables	NOUN
gujaf-321	170	35	,	,	PUNCT
gujaf-321	170	36	trade	trade	NOUN
gujaf-321	170	37	credit	credit	NOUN
gujaf-321	170	38	,	,	PUNCT
gujaf-321	170	39	customer	customer	NOUN
gujaf-321	170	40	credit	credit	NOUN
gujaf-321	170	41	,	,	PUNCT
gujaf-321	170	42	inventories	inventory	NOUN
gujaf-321	170	43	,	,	PUNCT
gujaf-321	170	44	raw	raw	ADJ
gujaf-321	170	45	materials	material	NOUN
gujaf-321	170	46	,	,	PUNCT
gujaf-321	170	47	work	work	NOUN
gujaf-321	170	48	in	in	ADP
gujaf-321	170	49	progress	progress	NOUN
gujaf-321	170	50	,	,	PUNCT
gujaf-321	170	51	and	and	CCONJ
gujaf-321	170	52	finished	finished	ADJ
gujaf-321	170	53	items	item	NOUN
gujaf-321	170	54	,	,	PUNCT
gujaf-321	170	55	that	that	PRON
gujaf-321	170	56	is	be	AUX
gujaf-321	170	57	all	all	PRON
gujaf-321	170	58	cash	cash	NOUN
gujaf-321	170	59	and	and	CCONJ
gujaf-321	170	60	receipts	receipt	NOUN
gujaf-321	170	61	that	that	PRON
gujaf-321	170	62	fall	fall	VERB
gujaf-321	170	63	due	due	ADJ
gujaf-321	170	64	within	within	ADP
gujaf-321	170	65	a	a	DET
gujaf-321	170	66	year	year	NOUN
gujaf-321	170	67	.	.	PUNCT
gujaf-321	171	1	current	current	ADJ
gujaf-321	171	2	liabilities	liability	NOUN
gujaf-321	171	3	are	be	AUX
gujaf-321	171	4	made	make	VERB
gujaf-321	171	5	of	of	ADP
gujaf-321	171	6	accounts	account	NOUN
gujaf-321	171	7	payables	payable	NOUN
gujaf-321	171	8	,	,	PUNCT
gujaf-321	171	9	overdraft	overdraft	NOUN
gujaf-321	171	10	,	,	PUNCT
gujaf-321	171	11	loan	loan	NOUN
gujaf-321	171	12	repayments	repayment	NOUN
gujaf-321	171	13	which	which	PRON
gujaf-321	171	14	fall	fall	VERB
gujaf-321	171	15	due	due	ADJ
gujaf-321	171	16	within	within	ADP
gujaf-321	171	17	a	a	DET
gujaf-321	171	18	year	year	NOUN
gujaf-321	171	19	,	,	PUNCT
gujaf-321	171	20	and	and	CCONJ
gujaf-321	171	21	other	other	ADJ
gujaf-321	171	22	payables	payable	NOUN
gujaf-321	171	23	that	that	PRON
gujaf-321	171	24	fall	fall	VERB
gujaf-321	171	25	due	due	ADJ
gujaf-321	171	26	within	within	ADP
gujaf-321	171	27	a	a	DET
gujaf-321	171	28	year	year	NOUN
gujaf-321	171	29	component	component	NOUN
gujaf-321	171	30	of	of	ADP
gujaf-321	171	31	working	work	VERB
gujaf-321	171	32	capital	capital	NOUN
gujaf-321	171	33	a	a	DET
gujaf-321	171	34	firm	firm	NOUN
gujaf-321	171	35	invest	invest	VERB
gujaf-321	171	36	in	in	ADP
gujaf-321	171	37	is	be	AUX
gujaf-321	171	38	a	a	DET
gujaf-321	171	39	function	function	NOUN
gujaf-321	171	40	of	of	ADP
gujaf-321	171	41	operating	operate	VERB
gujaf-321	171	42	factors	factor	NOUN
gujaf-321	171	43	of	of	ADP
gujaf-321	171	44	a	a	DET
gujaf-321	171	45	firm	firm	ADJ
gujaf-321	171	46	(	(	PUNCT
gujaf-321	171	47	barine	barine	NOUN
gujaf-321	171	48	,	,	PUNCT
gujaf-321	171	49	2012	2012	NUM
gujaf-321	171	50	)	)	PUNCT
gujaf-321	171	51	.	.	PUNCT
gujaf-321	172	1	depending	depend	VERB
gujaf-321	172	2	on	on	ADP
gujaf-321	172	3	the	the	DET
gujaf-321	172	4	company	company	NOUN
gujaf-321	172	5	's	's	PART
gujaf-321	172	6	credit	credit	NOUN
gujaf-321	172	7	policy	policy	NOUN
gujaf-321	172	8	,	,	PUNCT
gujaf-321	172	9	investments	investment	NOUN
gujaf-321	172	10	in	in	ADP
gujaf-321	172	11	ar	ar	NOUN
gujaf-321	172	12	may	may	AUX
gujaf-321	172	13	be	be	AUX
gujaf-321	172	14	made	make	VERB
gujaf-321	172	15	.	.	PUNCT
gujaf-321	173	1	investment	investment	NOUN
gujaf-321	173	2	in	in	ADP
gujaf-321	173	3	accounts	account	NOUN
gujaf-321	173	4	receivable	receivable	ADJ
gujaf-321	173	5	will	will	AUX
gujaf-321	173	6	increase	increase	VERB
gujaf-321	173	7	proportionally	proportionally	ADV
gujaf-321	173	8	with	with	ADP
gujaf-321	173	9	the	the	DET
gujaf-321	173	10	length	length	NOUN
gujaf-321	173	11	of	of	ADP
gujaf-321	173	12	the	the	DET
gujaf-321	173	13	credit	credit	NOUN
gujaf-321	173	14	duration	duration	NOUN
gujaf-321	173	15	extended	extend	VERB
gujaf-321	173	16	to	to	ADP
gujaf-321	173	17	a	a	DET
gujaf-321	173	18	credit	credit	NOUN
gujaf-321	173	19	customer	customer	NOUN
gujaf-321	173	20	(	(	PUNCT
gujaf-321	173	21	barine	barine	NOUN
gujaf-321	173	22	,	,	PUNCT
gujaf-321	173	23	2012	2012	NUM
gujaf-321	173	24	)	)	PUNCT
gujaf-321	173	25	.	.	PUNCT
gujaf-321	174	1	the	the	DET
gujaf-321	174	2	rate	rate	NOUN
gujaf-321	174	3	of	of	ADP
gujaf-321	174	4	return	return	NOUN
gujaf-321	174	5	on	on	ADP
gujaf-321	174	6	other	other	ADJ
gujaf-321	174	7	investments	investment	NOUN
gujaf-321	174	8	with	with	ADP
gujaf-321	174	9	a	a	DET
gujaf-321	174	10	similar	similar	ADJ
gujaf-321	174	11	level	level	NOUN
gujaf-321	174	12	of	of	ADP
gujaf-321	174	13	risk	risk	NOUN
gujaf-321	174	14	,	,	PUNCT
gujaf-321	174	15	as	as	ADV
gujaf-321	174	16	well	well	ADV
gujaf-321	174	17	as	as	ADP
gujaf-321	174	18	the	the	DET
gujaf-321	174	19	opportunity	opportunity	NOUN
gujaf-321	174	20	cost	cost	NOUN
gujaf-321	174	21	of	of	ADP
gujaf-321	174	22	investing	invest	VERB
gujaf-321	174	23	in	in	ADP
gujaf-321	174	24	inventories	inventory	NOUN
gujaf-321	174	25	,	,	PUNCT
gujaf-321	174	26	are	be	AUX
gujaf-321	174	27	all	all	PRON
gujaf-321	174	28	factors	factor	NOUN
gujaf-321	174	29	that	that	PRON
gujaf-321	174	30	influence	influence	VERB
gujaf-321	174	31	the	the	DET
gujaf-321	174	32	decision	decision	NOUN
gujaf-321	174	33	to	to	PART
gujaf-321	174	34	invest	invest	VERB
gujaf-321	174	35	in	in	ADP
gujaf-321	174	36	stockpiles	stockpile	NOUN
gujaf-321	174	37	.	.	PUNCT
gujaf-321	175	1	when	when	SCONJ
gujaf-321	175	2	the	the	DET
gujaf-321	175	3	firm	firm	NOUN
gujaf-321	175	4	's	's	PART
gujaf-321	175	5	inventory	inventory	NOUN
gujaf-321	175	6	holding	hold	VERB
gujaf-321	175	7	cost	cost	NOUN
gujaf-321	175	8	rises	rise	NOUN
gujaf-321	175	9	,	,	PUNCT
gujaf-321	175	10	it	it	PRON
gujaf-321	175	11	reduces	reduce	VERB
gujaf-321	175	12	the	the	DET
gujaf-321	175	13	level	level	NOUN
gujaf-321	175	14	of	of	ADP
gujaf-321	175	15	inventory	inventory	NOUN
gujaf-321	175	16	it	it	PRON
gujaf-321	175	17	maintains	maintain	VERB
gujaf-321	175	18	.	.	PUNCT
gujaf-321	176	1	to	to	PART
gujaf-321	176	2	put	put	VERB
gujaf-321	176	3	it	it	PRON
gujaf-321	176	4	another	another	DET
gujaf-321	176	5	way	way	NOUN
gujaf-321	176	6	,	,	PUNCT
gujaf-321	176	7	a	a	DET
gujaf-321	176	8	drop	drop	NOUN
gujaf-321	176	9	in	in	ADP
gujaf-321	176	10	the	the	DET
gujaf-321	176	11	cost	cost	NOUN
gujaf-321	176	12	of	of	ADP
gujaf-321	176	13	capital	capital	NOUN
gujaf-321	176	14	and	and	CCONJ
gujaf-321	176	15	a	a	DET
gujaf-321	176	16	growth	growth	NOUN
gujaf-321	176	17	in	in	ADP
gujaf-321	176	18	firm	firm	ADJ
gujaf-321	176	19	value	value	NOUN
gujaf-321	176	20	are	be	AUX
gujaf-321	176	21	the	the	DET
gujaf-321	176	22	direct	direct	ADJ
gujaf-321	176	23	effects	effect	NOUN
gujaf-321	176	24	of	of	ADP
gujaf-321	176	25	a	a	DET
gujaf-321	176	26	company	company	NOUN
gujaf-321	176	27	's	's	PART
gujaf-321	176	28	capacity	capacity	NOUN
gujaf-321	176	29	to	to	PART
gujaf-321	176	30	satisfy	satisfy	VERB
gujaf-321	176	31	its	its	PRON
gujaf-321	176	32	short	short	ADJ
gujaf-321	176	33	-	-	PUNCT
gujaf-321	176	34	term	term	NOUN
gujaf-321	176	35	obligations	obligation	NOUN
gujaf-321	176	36	thanks	thank	NOUN
gujaf-321	176	37	to	to	ADP
gujaf-321	176	38	well	well	ADV
gujaf-321	176	39	-	-	PUNCT
gujaf-321	176	40	managed	manage	VERB
gujaf-321	176	41	working	working	NOUN
gujaf-321	176	42	capital	capital	NOUN
gujaf-321	176	43	(	(	PUNCT
gujaf-321	176	44	samiloglu	samiloglu	NOUN
gujaf-321	176	45	&	&	CCONJ
gujaf-321	176	46	dermirgunes	dermirgune	NOUN
gujaf-321	176	47	,	,	PUNCT
gujaf-321	176	48	2008	2008	NUM
gujaf-321	176	49	)	)	PUNCT
gujaf-321	176	50	.	.	PUNCT
gujaf-321	177	1	in	in	ADP
gujaf-321	177	2	line	line	NOUN
gujaf-321	177	3	with	with	ADP
gujaf-321	177	4	the	the	DET
gujaf-321	177	5	theory	theory	NOUN
gujaf-321	177	6	,	,	PUNCT
gujaf-321	177	7	the	the	DET
gujaf-321	177	8	empirical	empirical	ADJ
gujaf-321	177	9	aspect	aspect	NOUN
gujaf-321	177	10	which	which	PRON
gujaf-321	177	11	examines	examine	VERB
gujaf-321	177	12	the	the	DET
gujaf-321	177	13	effect	effect	NOUN
gujaf-321	177	14	of	of	ADP
gujaf-321	177	15	working	work	VERB
gujaf-321	177	16	capital	capital	NOUN
gujaf-321	177	17	on	on	ADP
gujaf-321	177	18	the	the	DET
gujaf-321	177	19	performance	performance	NOUN
gujaf-321	177	20	of	of	ADP
gujaf-321	177	21	non	non	ADJ
gujaf-321	177	22	-	-	ADJ
gujaf-321	177	23	financial	financial	ADJ
gujaf-321	177	24	firm	firm	NOUN
gujaf-321	177	25	estimate	estimate	VERB
gujaf-321	177	26	the	the	DET
gujaf-321	177	27	model	model	NOUN
gujaf-321	177	28	.	.	PUNCT
gujaf-321	178	1	𝑅𝑂𝐴𝑖,𝑡	𝑅𝑂𝐴𝑖,𝑡	PROPN
gujaf-321	178	2	=	=	PROPN
gujaf-321	178	3	𝛼0	𝛼0	PROPN
gujaf-321	179	1	+	+	CCONJ
gujaf-321	180	1	𝛼1𝑆𝑇𝑉𝑖,𝑡	𝛼1𝑆𝑇𝑉𝑖,𝑡	PROPN
gujaf-321	181	1	+	+	CCONJ
gujaf-321	181	2	𝛼2𝐷𝐶𝑃𝑖,𝑡	𝛼2𝐷𝐶𝑃𝑖,𝑡	ADJ
gujaf-321	181	3	+	+	PUNCT
gujaf-321	181	4	𝛼3𝐶𝐶𝑃𝑖,𝑡	𝛼3𝐶𝐶𝑃𝑖,𝑡	ADJ
gujaf-321	182	1	+	+	CCONJ
gujaf-321	182	2	𝛼4𝐶𝑈𝑅𝑖,𝑡	𝛼4𝐶𝑈𝑅𝑖,𝑡	ADJ
gujaf-321	182	3	+	+	CCONJ
gujaf-321	182	4	ε𝑖,𝑡	ε𝑖,𝑡	PUNCT
gujaf-321	182	5	(	(	PUNCT
gujaf-321	182	6	1	1	NUM
gujaf-321	182	7	)	)	PUNCT
gujaf-321	182	8	𝑅𝑂𝐸𝑖,𝑡	𝑅𝑂𝐸𝑖,𝑡	PUNCT
gujaf-321	183	1	=	=	SYM
gujaf-321	183	2	𝛼0	𝛼0	PROPN
gujaf-321	183	3	+	+	CCONJ
gujaf-321	183	4	𝛼1𝑆𝑇𝑉𝑖,𝑡	𝛼1𝑆𝑇𝑉𝑖,𝑡	PROPN
gujaf-321	184	1	+	+	CCONJ
gujaf-321	184	2	𝛼2𝐷𝐶𝑃𝑖,𝑡	𝛼2𝐷𝐶𝑃𝑖,𝑡	ADJ
gujaf-321	184	3	+	+	PUNCT
gujaf-321	184	4	𝛼3𝐶𝐶𝑃𝑖,𝑡	𝛼3𝐶𝐶𝑃𝑖,𝑡	ADJ
gujaf-321	185	1	+	+	CCONJ
gujaf-321	185	2	𝛼4𝐶𝑈𝑅𝑖,𝑡	𝛼4𝐶𝑈𝑅𝑖,𝑡	ADJ
gujaf-321	185	3	+	+	CCONJ
gujaf-321	185	4	ε𝑖,𝑡	ε𝑖,𝑡	PUNCT
gujaf-321	185	5	(	(	PUNCT
gujaf-321	185	6	2	2	NUM
gujaf-321	185	7	)	)	PUNCT
gujaf-321	185	8	roa	roa	NOUN
gujaf-321	185	9	is	be	AUX
gujaf-321	185	10	return	return	NOUN
gujaf-321	185	11	on	on	ADP
gujaf-321	185	12	asset	asset	NOUN
gujaf-321	185	13	,	,	PUNCT
gujaf-321	185	14	stv	stv	PROPN
gujaf-321	185	15	is	be	AUX
gujaf-321	185	16	stock	stock	NOUN
gujaf-321	185	17	turnover	turnover	NOUN
gujaf-321	185	18	,	,	PUNCT
gujaf-321	185	19	dcp	dcp	PROPN
gujaf-321	185	20	is	be	AUX
gujaf-321	185	21	debtor	debtor	NOUN
gujaf-321	185	22	collection	collection	NOUN
gujaf-321	185	23	period	period	NOUN
gujaf-321	185	24	,	,	PUNCT
gujaf-321	185	25	ccp	ccp	PROPN
gujaf-321	185	26	is	be	AUX
gujaf-321	185	27	creditor	creditor	NOUN
gujaf-321	185	28	collection	collection	NOUN
gujaf-321	185	29	period	period	NOUN
gujaf-321	185	30	and	and	CCONJ
gujaf-321	185	31	cur	cur	VERB
gujaf-321	185	32	is	be	AUX
gujaf-321	185	33	current	current	ADJ
gujaf-321	185	34	ratio	ratio	NOUN
gujaf-321	185	35	.	.	PUNCT
gujaf-321	186	1	βo	βo	ADJ
gujaf-321	186	2	,	,	PUNCT
gujaf-321	186	3	and	and	CCONJ
gujaf-321	186	4	βi	βi	PRON
gujaf-321	186	5	’s	’s	ADV
gujaf-321	186	6	,	,	PUNCT
gujaf-321	186	7	respectively	respectively	ADV
gujaf-321	186	8	,	,	PUNCT
gujaf-321	186	9	represent	represent	VERB
gujaf-321	186	10	the	the	DET
gujaf-321	186	11	intercept	intercept	NOUN
gujaf-321	186	12	and	and	CCONJ
gujaf-321	186	13	parameters	parameter	NOUN
gujaf-321	186	14	of	of	ADP
gujaf-321	186	15	the	the	DET
gujaf-321	186	16	regression	regression	NOUN
gujaf-321	186	17	estimation	estimation	NOUN
gujaf-321	186	18	,	,	PUNCT
gujaf-321	186	19	which	which	DET
gujaf-321	186	20	expectation	expectation	NOUN
gujaf-321	186	21	are	be	AUX
gujaf-321	186	22	highlighted	highlight	VERB
gujaf-321	186	23	.	.	PUNCT
gujaf-321	187	1	a	a	DET
gujaf-321	187	2	positive	positive	ADJ
gujaf-321	187	3	relationship	relationship	NOUN
gujaf-321	187	4	is	be	AUX
gujaf-321	187	5	expected	expect	VERB
gujaf-321	187	6	between	between	ADP
gujaf-321	187	7	stock	stock	NOUN
gujaf-321	187	8	turnover	turnover	NOUN
gujaf-321	187	9	and	and	CCONJ
gujaf-321	187	10	return	return	VERB
gujaf-321	187	11	on	on	ADP
gujaf-321	187	12	assets	asset	NOUN
gujaf-321	187	13	.	.	PUNCT
gujaf-321	188	1	a	a	DET
gujaf-321	188	2	higher	high	ADJ
gujaf-321	188	3	stock	stock	NOUN
gujaf-321	188	4	turnover	turnover	NOUN
gujaf-321	188	5	indicates	indicate	VERB
gujaf-321	188	6	efficient	efficient	ADJ
gujaf-321	188	7	inventory	inventory	NOUN
gujaf-321	188	8	management	management	NOUN
gujaf-321	188	9	,	,	PUNCT
gujaf-321	188	10	leading	lead	VERB
gujaf-321	188	11	to	to	ADP
gujaf-321	188	12	higher	high	ADJ
gujaf-321	188	13	sales	sale	NOUN
gujaf-321	188	14	and	and	CCONJ
gujaf-321	188	15	profitability	profitability	NOUN
gujaf-321	188	16	,	,	PUNCT
gujaf-321	188	17	improving	improve	VERB
gujaf-321	188	18	gusau	gusau	ADJ
gujaf-321	188	19	journal	journal	NOUN
gujaf-321	188	20	of	of	ADP
gujaf-321	188	21	accounting	accounting	NOUN
gujaf-321	188	22	and	and	CCONJ
gujaf-321	188	23	finance	finance	NOUN
gujaf-321	188	24	,	,	PUNCT
gujaf-321	188	25	vol	vol	NOUN
gujaf-321	188	26	.	.	PROPN
gujaf-321	188	27	5	5	NUM
gujaf-321	188	28	,	,	PUNCT
gujaf-321	188	29	issue	issue	NOUN
gujaf-321	188	30	2	2	NUM
gujaf-321	188	31	,	,	PUNCT
gujaf-321	188	32	october	october	PROPN
gujaf-321	188	33	,	,	PUNCT
gujaf-321	188	34	2024	2024	NUM
gujaf-321	188	35	361	361	NUM
gujaf-321	188	36	the	the	DET
gujaf-321	188	37	return	return	NOUN
gujaf-321	188	38	on	on	ADP
gujaf-321	188	39	assets	asset	NOUN
gujaf-321	188	40	.	.	PUNCT
gujaf-321	189	1	a	a	DET
gujaf-321	189	2	negative	negative	ADJ
gujaf-321	189	3	effect	effect	NOUN
gujaf-321	189	4	is	be	AUX
gujaf-321	189	5	anticipated	anticipate	VERB
gujaf-321	189	6	between	between	ADP
gujaf-321	189	7	the	the	DET
gujaf-321	189	8	debtor	debtor	NOUN
gujaf-321	189	9	collection	collection	NOUN
gujaf-321	189	10	period	period	NOUN
gujaf-321	189	11	and	and	CCONJ
gujaf-321	189	12	roa	roa	NOUN
gujaf-321	189	13	.	.	PUNCT
gujaf-321	190	1	a	a	DET
gujaf-321	190	2	shorter	short	ADJ
gujaf-321	190	3	debtor	debtor	NOUN
gujaf-321	190	4	collection	collection	NOUN
gujaf-321	190	5	period	period	NOUN
gujaf-321	190	6	means	mean	VERB
gujaf-321	190	7	the	the	DET
gujaf-321	190	8	firm	firm	NOUN
gujaf-321	190	9	collects	collect	VERB
gujaf-321	190	10	its	its	PRON
gujaf-321	190	11	receivables	receivables	NOUN
gujaf-321	190	12	faster	fast	ADV
gujaf-321	190	13	,	,	PUNCT
gujaf-321	190	14	improving	improve	VERB
gujaf-321	190	15	cash	cash	NOUN
gujaf-321	190	16	flow	flow	NOUN
gujaf-321	190	17	and	and	CCONJ
gujaf-321	190	18	reducing	reduce	VERB
gujaf-321	190	19	the	the	DET
gujaf-321	190	20	risk	risk	NOUN
gujaf-321	190	21	of	of	ADP
gujaf-321	190	22	bad	bad	ADJ
gujaf-321	190	23	debts	debt	NOUN
gujaf-321	190	24	,	,	PUNCT
gujaf-321	190	25	which	which	PRON
gujaf-321	190	26	enhances	enhance	VERB
gujaf-321	190	27	profitability	profitability	NOUN
gujaf-321	190	28	and	and	CCONJ
gujaf-321	190	29	the	the	DET
gujaf-321	190	30	return	return	NOUN
gujaf-321	190	31	on	on	ADP
gujaf-321	190	32	assets	asset	NOUN
gujaf-321	190	33	.	.	PUNCT
gujaf-321	191	1	for	for	ADP
gujaf-321	191	2	the	the	DET
gujaf-321	191	3	creditor	creditor	NOUN
gujaf-321	191	4	collection	collection	NOUN
gujaf-321	191	5	period	period	NOUN
gujaf-321	191	6	,	,	PUNCT
gujaf-321	191	7	a	a	DET
gujaf-321	191	8	positive	positive	ADJ
gujaf-321	191	9	effect	effect	NOUN
gujaf-321	191	10	with	with	ADP
gujaf-321	191	11	roa	roa	PROPN
gujaf-321	191	12	is	be	AUX
gujaf-321	191	13	expected	expect	VERB
gujaf-321	191	14	,	,	PUNCT
gujaf-321	191	15	within	within	ADP
gujaf-321	191	16	reasonable	reasonable	ADJ
gujaf-321	191	17	limits	limit	NOUN
gujaf-321	191	18	.	.	PUNCT
gujaf-321	192	1	a	a	DET
gujaf-321	192	2	longer	long	ADJ
gujaf-321	192	3	creditor	creditor	NOUN
gujaf-321	192	4	collection	collection	NOUN
gujaf-321	192	5	period	period	NOUN
gujaf-321	192	6	may	may	AUX
gujaf-321	192	7	indicate	indicate	VERB
gujaf-321	192	8	that	that	SCONJ
gujaf-321	192	9	a	a	DET
gujaf-321	192	10	firm	firm	NOUN
gujaf-321	192	11	is	be	AUX
gujaf-321	192	12	managing	manage	VERB
gujaf-321	192	13	its	its	PRON
gujaf-321	192	14	payables	payable	NOUN
gujaf-321	192	15	,	,	PUNCT
gujaf-321	192	16	utilizing	utilize	VERB
gujaf-321	192	17	credit	credit	NOUN
gujaf-321	192	18	terms	term	NOUN
gujaf-321	192	19	,	,	PUNCT
gujaf-321	192	20	which	which	PRON
gujaf-321	192	21	improve	improve	VERB
gujaf-321	192	22	liquidity	liquidity	NOUN
gujaf-321	192	23	and	and	CCONJ
gujaf-321	192	24	profitability	profitability	NOUN
gujaf-321	192	25	.	.	PUNCT
gujaf-321	193	1	however	however	ADV
gujaf-321	193	2	,	,	PUNCT
gujaf-321	193	3	excessively	excessively	ADV
gujaf-321	193	4	long	long	ADJ
gujaf-321	193	5	periods	period	NOUN
gujaf-321	193	6	may	may	AUX
gujaf-321	193	7	signal	signal	VERB
gujaf-321	193	8	financial	financial	ADJ
gujaf-321	193	9	distress	distress	NOUN
gujaf-321	193	10	.	.	PUNCT
gujaf-321	194	1	the	the	DET
gujaf-321	194	2	current	current	ADJ
gujaf-321	194	3	ratio	ratio	NOUN
gujaf-321	194	4	would	would	AUX
gujaf-321	194	5	have	have	VERB
gujaf-321	194	6	a	a	DET
gujaf-321	194	7	positive	positive	ADJ
gujaf-321	194	8	effect	effect	NOUN
gujaf-321	194	9	since	since	SCONJ
gujaf-321	194	10	a	a	DET
gujaf-321	194	11	higher	high	ADJ
gujaf-321	194	12	current	current	ADJ
gujaf-321	194	13	ratio	ratio	NOUN
gujaf-321	194	14	implies	imply	VERB
gujaf-321	194	15	good	good	ADJ
gujaf-321	194	16	liquidity	liquidity	NOUN
gujaf-321	194	17	management	management	NOUN
gujaf-321	194	18	,	,	PUNCT
gujaf-321	194	19	where	where	SCONJ
gujaf-321	194	20	the	the	DET
gujaf-321	194	21	firm	firm	NOUN
gujaf-321	194	22	has	have	VERB
gujaf-321	194	23	a	a	DET
gujaf-321	194	24	sufficient	sufficient	ADJ
gujaf-321	194	25	balance	balance	NOUN
gujaf-321	194	26	of	of	ADP
gujaf-321	194	27	current	current	ADJ
gujaf-321	194	28	assets	asset	NOUN
gujaf-321	194	29	to	to	PART
gujaf-321	194	30	meet	meet	VERB
gujaf-321	194	31	its	its	PRON
gujaf-321	194	32	short	short	ADJ
gujaf-321	194	33	-	-	PUNCT
gujaf-321	194	34	term	term	NOUN
gujaf-321	194	35	liabilities	liability	NOUN
gujaf-321	194	36	leading	lead	VERB
gujaf-321	194	37	to	to	ADP
gujaf-321	194	38	higher	high	ADJ
gujaf-321	194	39	profitability	profitability	NOUN
gujaf-321	194	40	.	.	PUNCT
gujaf-321	195	1	the	the	DET
gujaf-321	195	2	paper	paper	NOUN
gujaf-321	195	3	uses	use	VERB
gujaf-321	195	4	samples	sample	NOUN
gujaf-321	195	5	of	of	ADP
gujaf-321	195	6	ten	ten	NUM
gujaf-321	195	7	(	(	PUNCT
gujaf-321	195	8	10	10	NUM
gujaf-321	195	9	)	)	PUNCT
gujaf-321	195	10	quoted	quote	VERB
gujaf-321	195	11	non	non	ADJ
gujaf-321	195	12	-	-	ADJ
gujaf-321	195	13	financial	financial	ADJ
gujaf-321	195	14	companies	company	NOUN
gujaf-321	195	15	in	in	ADP
gujaf-321	195	16	ngx	ngx	PROPN
gujaf-321	195	17	from	from	ADP
gujaf-321	195	18	2013	2013	NUM
gujaf-321	195	19	to	to	ADP
gujaf-321	195	20	2022	2022	NUM
gujaf-321	195	21	.	.	PUNCT
gujaf-321	196	1	the	the	DET
gujaf-321	196	2	data	datum	NOUN
gujaf-321	196	3	are	be	AUX
gujaf-321	196	4	sourced	source	VERB
gujaf-321	196	5	from	from	ADP
gujaf-321	196	6	published	publish	VERB
gujaf-321	196	7	annual	annual	ADJ
gujaf-321	196	8	financial	financial	ADJ
gujaf-321	196	9	statements	statement	NOUN
gujaf-321	196	10	of	of	ADP
gujaf-321	196	11	the	the	DET
gujaf-321	196	12	firms	firm	NOUN
gujaf-321	196	13	.	.	PUNCT
gujaf-321	197	1	4.0	4.0	NUM
gujaf-321	197	2	results	result	NOUN
gujaf-321	197	3	and	and	CCONJ
gujaf-321	197	4	discussion	discussion	NOUN
gujaf-321	197	5	table	table	NOUN
gujaf-321	197	6	1	1	NUM
gujaf-321	197	7	shows	show	VERB
gujaf-321	197	8	the	the	DET
gujaf-321	197	9	basic	basic	ADJ
gujaf-321	197	10	descriptions	description	NOUN
gujaf-321	197	11	,	,	PUNCT
gujaf-321	197	12	including	include	VERB
gujaf-321	197	13	the	the	DET
gujaf-321	197	14	simple	simple	ADJ
gujaf-321	197	15	statistic	statistic	NOUN
gujaf-321	197	16	(	(	PUNCT
gujaf-321	197	17	panel	panel	NOUN
gujaf-321	197	18	a	a	NOUN
gujaf-321	197	19	)	)	PUNCT
gujaf-321	197	20	and	and	CCONJ
gujaf-321	197	21	the	the	DET
gujaf-321	197	22	correlation	correlation	NOUN
gujaf-321	197	23	amongst	amongst	ADP
gujaf-321	197	24	variables	variable	NOUN
gujaf-321	197	25	(	(	PUNCT
gujaf-321	197	26	panel	panel	NOUN
gujaf-321	197	27	b	b	NOUN
gujaf-321	197	28	)	)	PUNCT
gujaf-321	197	29	.	.	PUNCT
gujaf-321	198	1	the	the	DET
gujaf-321	198	2	maximum	maximum	ADJ
gujaf-321	198	3	values	value	NOUN
gujaf-321	198	4	for	for	ADP
gujaf-321	198	5	the	the	DET
gujaf-321	198	6	return	return	NOUN
gujaf-321	198	7	on	on	ADP
gujaf-321	198	8	asset	asset	NOUN
gujaf-321	198	9	(	(	PUNCT
gujaf-321	198	10	roa	roa	PROPN
gujaf-321	198	11	)	)	PUNCT
gujaf-321	198	12	and	and	CCONJ
gujaf-321	198	13	return	return	VERB
gujaf-321	198	14	on	on	ADP
gujaf-321	198	15	equity	equity	NOUN
gujaf-321	198	16	(	(	PUNCT
gujaf-321	198	17	roe	roe	PROPN
gujaf-321	198	18	)	)	PUNCT
gujaf-321	198	19	,	,	PUNCT
gujaf-321	198	20	stock	stock	NOUN
gujaf-321	198	21	turnover	turnover	NOUN
gujaf-321	198	22	(	(	PUNCT
gujaf-321	198	23	stv	stv	PROPN
gujaf-321	198	24	)	)	PUNCT
gujaf-321	198	25	,	,	PUNCT
gujaf-321	198	26	debtor	debtor	NOUN
gujaf-321	198	27	collection	collection	NOUN
gujaf-321	198	28	period	period	NOUN
gujaf-321	198	29	(	(	PUNCT
gujaf-321	198	30	dcp	dcp	NOUN
gujaf-321	198	31	)	)	PUNCT
gujaf-321	198	32	,	,	PUNCT
gujaf-321	198	33	credit	credit	NOUN
gujaf-321	198	34	collection	collection	NOUN
gujaf-321	198	35	period	period	NOUN
gujaf-321	198	36	(	(	PUNCT
gujaf-321	198	37	ccp	ccp	PROPN
gujaf-321	198	38	)	)	PUNCT
gujaf-321	198	39	and	and	CCONJ
gujaf-321	198	40	current	current	ADJ
gujaf-321	198	41	ratio	ratio	NOUN
gujaf-321	198	42	(	(	PUNCT
gujaf-321	198	43	cur	cur	PROPN
gujaf-321	198	44	)	)	PUNCT
gujaf-321	198	45	are	be	AUX
gujaf-321	198	46	24.21	24.21	NUM
gujaf-321	198	47	,	,	PUNCT
gujaf-321	198	48	107.01	107.01	NUM
gujaf-321	198	49	,	,	PUNCT
gujaf-321	198	50	906.49	906.49	NUM
gujaf-321	198	51	,	,	PUNCT
gujaf-321	198	52	129.69	129.69	NUM
gujaf-321	198	53	,	,	PUNCT
gujaf-321	198	54	68.39	68.39	NUM
gujaf-321	198	55	and	and	CCONJ
gujaf-321	198	56	65.44	65.44	NUM
gujaf-321	198	57	.	.	PUNCT
gujaf-321	199	1	the	the	DET
gujaf-321	199	2	variables	variables	PROPN
gujaf-321	199	3	roa	roa	PROPN
gujaf-321	199	4	,	,	PUNCT
gujaf-321	199	5	roe	roe	PROPN
gujaf-321	199	6	,	,	PUNCT
gujaf-321	199	7	stv	stv	PROPN
gujaf-321	199	8	,	,	PUNCT
gujaf-321	199	9	dcp	dcp	PROPN
gujaf-321	199	10	,	,	PUNCT
gujaf-321	199	11	ccp	ccp	PROPN
gujaf-321	199	12	,	,	PUNCT
gujaf-321	199	13	cur	cur	PROPN
gujaf-321	199	14	,	,	PUNCT
gujaf-321	199	15	respectively	respectively	ADV
gujaf-321	199	16	,	,	PUNCT
gujaf-321	199	17	have	have	AUX
gujaf-321	199	18	mean	mean	VERB
gujaf-321	199	19	values	value	NOUN
gujaf-321	199	20	of	of	ADP
gujaf-321	199	21	5.033	5.033	NUM
gujaf-321	199	22	,	,	PUNCT
gujaf-321	199	23	13.465	13.465	NUM
gujaf-321	199	24	,	,	PUNCT
gujaf-321	199	25	50.607	50.607	NUM
gujaf-321	199	26	,	,	PUNCT
gujaf-321	199	27	17.864	17.864	NUM
gujaf-321	199	28	,	,	PUNCT
gujaf-321	199	29	17.043	17.043	NUM
gujaf-321	199	30	and	and	CCONJ
gujaf-321	199	31	2.522	2.522	NUM
gujaf-321	199	32	.	.	PUNCT
gujaf-321	200	1	the	the	DET
gujaf-321	200	2	roe	roe	PROPN
gujaf-321	200	3	,	,	PUNCT
gujaf-321	200	4	roe	roe	PROPN
gujaf-321	200	5	,	,	PUNCT
gujaf-321	200	6	ccp	ccp	PROPN
gujaf-321	200	7	and	and	CCONJ
gujaf-321	200	8	cur	cur	PROPN
gujaf-321	200	9	were	be	AUX
gujaf-321	200	10	negatively	negatively	ADV
gujaf-321	200	11	skewed	skewed	ADJ
gujaf-321	200	12	which	which	PRON
gujaf-321	200	13	indicates	indicate	VERB
gujaf-321	200	14	a	a	DET
gujaf-321	200	15	skew	skew	NOUN
gujaf-321	200	16	,	,	PUNCT
gujaf-321	200	17	while	while	SCONJ
gujaf-321	200	18	stv	stv	PROPN
gujaf-321	200	19	,	,	PUNCT
gujaf-321	200	20	dcp	dcp	NOUN
gujaf-321	200	21	,	,	PUNCT
gujaf-321	200	22	and	and	CCONJ
gujaf-321	200	23	ccp	ccp	PROPN
gujaf-321	200	24	are	be	AUX
gujaf-321	200	25	asymmetrical	asymmetrical	ADJ
gujaf-321	200	26	.	.	PUNCT
gujaf-321	201	1	all	all	DET
gujaf-321	201	2	variables	variable	NOUN
gujaf-321	201	3	’	'	PUNCT
gujaf-321	201	4	distributions	distribution	NOUN
gujaf-321	201	5	are	be	AUX
gujaf-321	201	6	leptokurtic	leptokurtic	ADJ
gujaf-321	201	7	.	.	PUNCT
gujaf-321	202	1	there	there	PRON
gujaf-321	202	2	is	be	VERB
gujaf-321	202	3	a	a	DET
gujaf-321	202	4	positive	positive	ADJ
gujaf-321	202	5	correlation	correlation	NOUN
gujaf-321	202	6	(	(	PUNCT
gujaf-321	202	7	r	r	NOUN
gujaf-321	202	8	=	=	SYM
gujaf-321	202	9	0.2563	0.2563	NUM
gujaf-321	202	10	)	)	PUNCT
gujaf-321	202	11	between	between	ADP
gujaf-321	202	12	stock	stock	NOUN
gujaf-321	202	13	turnover	turnover	NOUN
gujaf-321	202	14	and	and	CCONJ
gujaf-321	202	15	return	return	VERB
gujaf-321	202	16	on	on	ADP
gujaf-321	202	17	asset	asset	NOUN
gujaf-321	202	18	,	,	PUNCT
gujaf-321	202	19	and	and	CCONJ
gujaf-321	202	20	a	a	DET
gujaf-321	202	21	positive	positive	ADJ
gujaf-321	202	22	relationship	relationship	NOUN
gujaf-321	202	23	(	(	PUNCT
gujaf-321	202	24	r	r	NOUN
gujaf-321	202	25	=	=	SYM
gujaf-321	202	26	0.2168	0.2168	NUM
gujaf-321	202	27	)	)	PUNCT
gujaf-321	202	28	between	between	ADP
gujaf-321	202	29	debtor	debtor	NOUN
gujaf-321	202	30	collection	collection	NOUN
gujaf-321	202	31	period	period	NOUN
gujaf-321	202	32	and	and	CCONJ
gujaf-321	202	33	return	return	VERB
gujaf-321	202	34	on	on	ADP
gujaf-321	202	35	assets	asset	NOUN
gujaf-321	202	36	.	.	PUNCT
gujaf-321	203	1	the	the	DET
gujaf-321	203	2	correlation	correlation	NOUN
gujaf-321	203	3	(	(	PUNCT
gujaf-321	203	4	r=	r=	NOUN
gujaf-321	203	5	0.106029	0.106029	NUM
gujaf-321	203	6	)	)	PUNCT
gujaf-321	203	7	between	between	ADP
gujaf-321	203	8	creditor	creditor	NOUN
gujaf-321	203	9	collection	collection	NOUN
gujaf-321	203	10	period	period	NOUN
gujaf-321	203	11	and	and	CCONJ
gujaf-321	203	12	return	return	NOUN
gujaf-321	203	13	on	on	ADP
gujaf-321	203	14	asset	asset	NOUN
gujaf-321	203	15	is	be	AUX
gujaf-321	203	16	positive	positive	ADJ
gujaf-321	203	17	.	.	PUNCT
gujaf-321	204	1	there	there	PRON
gujaf-321	204	2	is	be	VERB
gujaf-321	204	3	a	a	DET
gujaf-321	204	4	negative	negative	ADJ
gujaf-321	204	5	correlation	correlation	NOUN
gujaf-321	204	6	(	(	PUNCT
gujaf-321	204	7	r=	r=	ADJ
gujaf-321	204	8	-0.218	-0.218	NOUN
gujaf-321	204	9	)	)	PUNCT
gujaf-321	204	10	between	between	ADP
gujaf-321	204	11	current	current	ADJ
gujaf-321	204	12	ratio	ratio	NOUN
gujaf-321	204	13	and	and	CCONJ
gujaf-321	204	14	return	return	NOUN
gujaf-321	204	15	on	on	ADP
gujaf-321	204	16	asset	asset	NOUN
gujaf-321	204	17	.	.	PUNCT
gujaf-321	205	1	the	the	DET
gujaf-321	205	2	implication	implication	NOUN
gujaf-321	205	3	of	of	ADP
gujaf-321	205	4	this	this	DET
gujaf-321	205	5	correlation	correlation	NOUN
gujaf-321	205	6	result	result	NOUN
gujaf-321	205	7	is	be	AUX
gujaf-321	205	8	that	that	SCONJ
gujaf-321	205	9	stock	stock	NOUN
gujaf-321	205	10	turnover	turnover	NOUN
gujaf-321	205	11	,	,	PUNCT
gujaf-321	205	12	debtor	debtor	NOUN
gujaf-321	205	13	collection	collection	NOUN
gujaf-321	205	14	period	period	NOUN
gujaf-321	205	15	,	,	PUNCT
gujaf-321	205	16	creditor	creditor	NOUN
gujaf-321	205	17	collection	collection	NOUN
gujaf-321	205	18	period	period	NOUN
gujaf-321	205	19	are	be	AUX
gujaf-321	205	20	positively	positively	ADV
gujaf-321	205	21	correlated	correlate	VERB
gujaf-321	205	22	with	with	ADP
gujaf-321	205	23	return	return	NOUN
gujaf-321	205	24	on	on	ADP
gujaf-321	205	25	asset	asset	NOUN
gujaf-321	205	26	while	while	SCONJ
gujaf-321	205	27	current	current	ADJ
gujaf-321	205	28	ratio	ratio	NOUN
gujaf-321	205	29	is	be	AUX
gujaf-321	205	30	negatively	negatively	ADV
gujaf-321	205	31	associated	associate	VERB
gujaf-321	205	32	with	with	ADP
gujaf-321	205	33	return	return	NOUN
gujaf-321	205	34	on	on	ADP
gujaf-321	205	35	asset	asset	NOUN
gujaf-321	205	36	.	.	PUNCT
gujaf-321	206	1	moreso	moreso	PROPN
gujaf-321	206	2	,	,	PUNCT
gujaf-321	206	3	the	the	DET
gujaf-321	206	4	output	output	NOUN
gujaf-321	206	5	shows	show	VERB
gujaf-321	206	6	a	a	DET
gujaf-321	206	7	positive	positive	ADJ
gujaf-321	206	8	correlation	correlation	NOUN
gujaf-321	206	9	(	(	PUNCT
gujaf-321	206	10	r	r	NOUN
gujaf-321	206	11	=	=	SYM
gujaf-321	206	12	0.1129	0.1129	NUM
gujaf-321	206	13	)	)	PUNCT
gujaf-321	206	14	between	between	ADP
gujaf-321	206	15	stock	stock	NOUN
gujaf-321	206	16	turnover	turnover	NOUN
gujaf-321	206	17	and	and	CCONJ
gujaf-321	206	18	return	return	VERB
gujaf-321	206	19	on	on	ADP
gujaf-321	206	20	equity	equity	NOUN
gujaf-321	206	21	,	,	PUNCT
gujaf-321	206	22	and	and	CCONJ
gujaf-321	206	23	a	a	DET
gujaf-321	206	24	positive	positive	ADJ
gujaf-321	206	25	relationship	relationship	NOUN
gujaf-321	206	26	(	(	PUNCT
gujaf-321	206	27	r	r	NOUN
gujaf-321	206	28	=	=	SYM
gujaf-321	206	29	0.0730	0.0730	NUM
gujaf-321	206	30	)	)	PUNCT
gujaf-321	206	31	between	between	ADP
gujaf-321	206	32	debtor	debtor	NOUN
gujaf-321	206	33	collection	collection	NOUN
gujaf-321	206	34	period	period	NOUN
gujaf-321	206	35	and	and	CCONJ
gujaf-321	206	36	return	return	VERB
gujaf-321	206	37	on	on	ADP
gujaf-321	206	38	equity	equity	NOUN
gujaf-321	206	39	.	.	PUNCT
gujaf-321	207	1	the	the	DET
gujaf-321	207	2	correlation	correlation	NOUN
gujaf-321	207	3	between	between	ADP
gujaf-321	207	4	creditor	creditor	NOUN
gujaf-321	207	5	collection	collection	NOUN
gujaf-321	207	6	period	period	NOUN
gujaf-321	207	7	and	and	CCONJ
gujaf-321	207	8	return	return	VERB
gujaf-321	207	9	on	on	ADP
gujaf-321	207	10	equity	equity	NOUN
gujaf-321	207	11	is	be	AUX
gujaf-321	207	12	positive	positive	ADJ
gujaf-321	207	13	.	.	PUNCT
gujaf-321	208	1	there	there	PRON
gujaf-321	208	2	is	be	VERB
gujaf-321	208	3	a	a	DET
gujaf-321	208	4	positive	positive	ADJ
gujaf-321	208	5	correlation	correlation	NOUN
gujaf-321	208	6	(	(	PUNCT
gujaf-321	208	7	r=	r=	ADJ
gujaf-321	208	8	0.1676	0.1676	NUM
gujaf-321	208	9	)	)	PUNCT
gujaf-321	208	10	between	between	ADP
gujaf-321	208	11	current	current	ADJ
gujaf-321	208	12	ratio	ratio	NOUN
gujaf-321	208	13	and	and	CCONJ
gujaf-321	208	14	return	return	NOUN
gujaf-321	208	15	on	on	ADP
gujaf-321	208	16	equity	equity	NOUN
gujaf-321	208	17	.	.	PUNCT
gujaf-321	209	1	the	the	DET
gujaf-321	209	2	implication	implication	NOUN
gujaf-321	209	3	of	of	ADP
gujaf-321	209	4	this	this	DET
gujaf-321	209	5	correlation	correlation	NOUN
gujaf-321	209	6	result	result	NOUN
gujaf-321	209	7	is	be	AUX
gujaf-321	209	8	that	that	SCONJ
gujaf-321	209	9	stock	stock	NOUN
gujaf-321	209	10	turnover	turnover	NOUN
gujaf-321	209	11	,	,	PUNCT
gujaf-321	209	12	debtor	debtor	NOUN
gujaf-321	209	13	collection	collection	NOUN
gujaf-321	209	14	period	period	NOUN
gujaf-321	209	15	,	,	PUNCT
gujaf-321	209	16	creditor	creditor	NOUN
gujaf-321	209	17	collection	collection	NOUN
gujaf-321	209	18	period	period	NOUN
gujaf-321	209	19	,	,	PUNCT
gujaf-321	209	20	current	current	ADJ
gujaf-321	209	21	ratio	ratio	NOUN
gujaf-321	209	22	are	be	AUX
gujaf-321	209	23	positively	positively	ADV
gujaf-321	209	24	correlated	correlate	VERB
gujaf-321	209	25	with	with	ADP
gujaf-321	209	26	return	return	NOUN
gujaf-321	209	27	on	on	ADP
gujaf-321	209	28	equity	equity	NOUN
gujaf-321	209	29	.	.	PUNCT
gujaf-321	210	1	gusau	gusau	PROPN
gujaf-321	210	2	journal	journal	PROPN
gujaf-321	210	3	of	of	ADP
gujaf-321	210	4	accounting	accounting	NOUN
gujaf-321	210	5	and	and	CCONJ
gujaf-321	210	6	finance	finance	NOUN
gujaf-321	210	7	,	,	PUNCT
gujaf-321	210	8	vol	vol	NOUN
gujaf-321	210	9	.	.	PROPN
gujaf-321	210	10	5	5	NUM
gujaf-321	210	11	,	,	PUNCT
gujaf-321	210	12	issue	issue	NOUN
gujaf-321	210	13	2	2	NUM
gujaf-321	210	14	,	,	PUNCT
gujaf-321	210	15	october	october	PROPN
gujaf-321	210	16	,	,	PUNCT
gujaf-321	210	17	2024	2024	NUM
gujaf-321	210	18	362	362	NUM
gujaf-321	210	19	table	table	NOUN
gujaf-321	210	20	1	1	NUM
gujaf-321	210	21	:	:	PUNCT
gujaf-321	210	22	basic	basic	ADJ
gujaf-321	210	23	descriptions	description	NOUN
gujaf-321	210	24	mean	mean	VERB
gujaf-321	210	25	max	max	PROPN
gujaf-321	210	26	min	min	PROPN
gujaf-321	210	27	sd	sd	PROPN
gujaf-321	210	28	jb	jb	PROPN
gujaf-321	210	29	prob	prob	PROPN
gujaf-321	210	30	(	(	PUNCT
gujaf-321	210	31	jb	jb	PROPN
gujaf-321	210	32	)	)	PUNCT
gujaf-321	210	33	sample	sample	PROPN
gujaf-321	210	34	statistics	statistic	NOUN
gujaf-321	210	35	roa	roa	VERB
gujaf-321	210	36	5.033	5.033	NUM
gujaf-321	210	37	24.21	24.21	NUM
gujaf-321	210	38	-55.62	-55.62	NUM
gujaf-321	210	39	9.738	9.738	NUM
gujaf-321	210	40	950.44	950.44	NUM
gujaf-321	210	41	0.0000	0.0000	NUM
gujaf-321	210	42	roe	roe	NOUN
gujaf-321	210	43	13.46	13.46	NUM
gujaf-321	210	44	107.01	107.01	NUM
gujaf-321	210	45	-91.09	-91.09	NOUN
gujaf-321	211	1	26.754	26.754	NUM
gujaf-321	211	2	79.227	79.227	NUM
gujaf-321	211	3	0.0000	0.0000	NUM
gujaf-321	211	4	stv	stv	VERB
gujaf-321	211	5	50.61	50.61	NUM
gujaf-321	211	6	906.49	906.49	NUM
gujaf-321	211	7	-39.32	-39.32	SYM
gujaf-321	211	8	146.071	146.071	NUM
gujaf-321	211	9	2376.5	2376.5	NUM
gujaf-321	211	10	0.0000	0.0000	NUM
gujaf-321	211	11	dcp	dcp	VERB
gujaf-321	211	12	17.87	17.87	NUM
gujaf-321	211	13	129.69	129.69	NUM
gujaf-321	211	14	-39.0	-39.0	NUM
gujaf-321	211	15	29.996	29.996	NUM
gujaf-321	211	16	55.876	55.876	NUM
gujaf-321	211	17	0.0000	0.0000	NUM
gujaf-321	211	18	ccp	ccp	PROPN
gujaf-321	211	19	17.04	17.04	NUM
gujaf-321	211	20	68.39	68.39	NUM
gujaf-321	211	21	-77.770	-77.770	NUM
gujaf-321	211	22	24.557	24.557	NUM
gujaf-321	211	23	6.562	6.562	NUM
gujaf-321	211	24	0.0375	0.0375	NUM
gujaf-321	211	25	cur	cur	VERB
gujaf-321	211	26	2.522	2.522	NUM
gujaf-321	211	27	65.44	65.44	NUM
gujaf-321	211	28	-78.04	-78.04	X
gujaf-321	211	29	14.959	14.959	NUM
gujaf-321	211	30	580.67	580.67	NUM
gujaf-321	211	31	0.0000	0.0000	NUM
gujaf-321	211	32	correlation	correlation	NOUN
gujaf-321	211	33	matrix	matrix	NOUN
gujaf-321	211	34	roa	roa	PROPN
gujaf-321	211	35	roe	roe	PROPN
gujaf-321	211	36	stv	stv	PROPN
gujaf-321	211	37	dcp	dcp	PROPN
gujaf-321	211	38	ccp	ccp	PROPN
gujaf-321	211	39	cur	cur	PROPN
gujaf-321	211	40	roa	roa	PROPN
gujaf-321	211	41	1	1	NUM
gujaf-321	211	42	1	1	NUM
gujaf-321	211	43	stv	stv	VERB
gujaf-321	211	44	0.256	0.256	NUM
gujaf-321	211	45	0.112	0.112	NUM
gujaf-321	211	46	1	1	NUM
gujaf-321	211	47	dcp	dcp	NOUN
gujaf-321	211	48	0.216	0.216	NUM
gujaf-321	211	49	0.073	0.073	NUM
gujaf-321	211	50	0.578	0.578	NUM
gujaf-321	211	51	1	1	NUM
gujaf-321	211	52	ccp	ccp	PROPN
gujaf-321	211	53	0.106	0.106	NUM
gujaf-321	211	54	0.352	0.352	NUM
gujaf-321	211	55	-0.071	-0.071	PUNCT
gujaf-321	211	56	-0.057	-0.057	NUM
gujaf-321	211	57	1	1	NUM
gujaf-321	211	58	cur	cur	NOUN
gujaf-321	211	59	-0.219	-0.219	PROPN
gujaf-321	211	60	0.167	0.167	NUM
gujaf-321	211	61	-0.022	-0.022	NUM
gujaf-321	211	62	0.049	0.049	NUM
gujaf-321	211	63	0.439	0.439	NUM
gujaf-321	211	64	1	1	NUM
gujaf-321	211	65	note	note	NOUN
gujaf-321	211	66	:	:	PUNCT
gujaf-321	211	67	return	return	VERB
gujaf-321	211	68	on	on	ADP
gujaf-321	211	69	asset	asset	NOUN
gujaf-321	211	70	(	(	PUNCT
gujaf-321	211	71	roa	roa	PROPN
gujaf-321	211	72	)	)	PUNCT
gujaf-321	211	73	and	and	CCONJ
gujaf-321	211	74	return	return	VERB
gujaf-321	211	75	on	on	ADP
gujaf-321	211	76	equity	equity	NOUN
gujaf-321	211	77	(	(	PUNCT
gujaf-321	211	78	roe	roe	PROPN
gujaf-321	211	79	)	)	PUNCT
gujaf-321	211	80	,	,	PUNCT
gujaf-321	211	81	stock	stock	NOUN
gujaf-321	211	82	turnover	turnover	NOUN
gujaf-321	211	83	(	(	PUNCT
gujaf-321	211	84	stv	stv	PROPN
gujaf-321	211	85	)	)	PUNCT
gujaf-321	211	86	,	,	PUNCT
gujaf-321	211	87	debtor	debtor	NOUN
gujaf-321	211	88	collection	collection	NOUN
gujaf-321	211	89	period	period	NOUN
gujaf-321	211	90	(	(	PUNCT
gujaf-321	211	91	dcp	dcp	NOUN
gujaf-321	211	92	)	)	PUNCT
gujaf-321	211	93	,	,	PUNCT
gujaf-321	211	94	credit	credit	NOUN
gujaf-321	211	95	collection	collection	NOUN
gujaf-321	211	96	period	period	NOUN
gujaf-321	211	97	(	(	PUNCT
gujaf-321	211	98	ccp	ccp	PROPN
gujaf-321	211	99	)	)	PUNCT
gujaf-321	211	100	and	and	CCONJ
gujaf-321	211	101	current	current	ADJ
gujaf-321	211	102	ratio	ratio	NOUN
gujaf-321	211	103	(	(	PUNCT
gujaf-321	211	104	cur	cur	PROPN
gujaf-321	211	105	)	)	PUNCT
gujaf-321	211	106	source	source	NOUN
gujaf-321	211	107	:	:	PUNCT
gujaf-321	211	108	stata	stata	PROPN
gujaf-321	211	109	output	output	NOUN
gujaf-321	211	110	,	,	PUNCT
gujaf-321	211	111	2024	2024	NUM
gujaf-321	211	112	.	.	PUNCT
gujaf-321	212	1	the	the	DET
gujaf-321	212	2	paper	paper	NOUN
gujaf-321	212	3	applies	apply	VERB
gujaf-321	212	4	the	the	DET
gujaf-321	212	5	hausman	hausman	PROPN
gujaf-321	212	6	test	test	NOUN
gujaf-321	212	7	which	which	PRON
gujaf-321	212	8	uses	use	VERB
gujaf-321	212	9	the	the	DET
gujaf-321	212	10	null	null	NOUN
gujaf-321	212	11	(	(	PUNCT
gujaf-321	212	12	h0	h0	PROPN
gujaf-321	212	13	)	)	PUNCT
gujaf-321	212	14	of	of	ADP
gujaf-321	212	15	random	random	ADJ
gujaf-321	212	16	effects	effect	NOUN
gujaf-321	212	17	(	(	PUNCT
gujaf-321	212	18	re	re	NOUN
gujaf-321	212	19	)	)	PUNCT
gujaf-321	212	20	model	model	NOUN
gujaf-321	212	21	and	and	CCONJ
gujaf-321	212	22	alternative	alternative	ADJ
gujaf-321	212	23	(	(	PUNCT
gujaf-321	212	24	h1	h1	PROPN
gujaf-321	212	25	)	)	PUNCT
gujaf-321	212	26	of	of	ADP
gujaf-321	212	27	fixed	fix	VERB
gujaf-321	212	28	effects	effect	NOUN
gujaf-321	212	29	(	(	PUNCT
gujaf-321	212	30	fe	fe	NOUN
gujaf-321	212	31	)	)	PUNCT
gujaf-321	212	32	model	model	NOUN
gujaf-321	212	33	,	,	PUNCT
gujaf-321	212	34	at	at	ADP
gujaf-321	212	35	5	5	NUM
gujaf-321	212	36	%	%	NOUN
gujaf-321	212	37	significant	significant	ADJ
gujaf-321	212	38	level	level	NOUN
gujaf-321	212	39	is	be	AUX
gujaf-321	212	40	0.05	0.05	NUM
gujaf-321	212	41	.	.	PUNCT
gujaf-321	213	1	the	the	DET
gujaf-321	213	2	outcomes	outcome	NOUN
gujaf-321	213	3	are	be	AUX
gujaf-321	213	4	represented	represent	VERB
gujaf-321	213	5	in	in	ADP
gujaf-321	213	6	table	table	NOUN
gujaf-321	213	7	2	2	NUM
gujaf-321	213	8	.	.	X
gujaf-321	213	9	panel	panel	NOUN
gujaf-321	213	10	a	a	DET
gujaf-321	213	11	shows	show	NOUN
gujaf-321	213	12	the	the	DET
gujaf-321	213	13	test	test	NOUN
gujaf-321	213	14	has	have	VERB
gujaf-321	213	15	a	a	DET
gujaf-321	213	16	p	p	NOUN
gujaf-321	213	17	-	-	PUNCT
gujaf-321	213	18	value	value	NOUN
gujaf-321	213	19	of	of	ADP
gujaf-321	213	20	0.0183	0.0183	NUM
gujaf-321	213	21	which	which	PRON
gujaf-321	213	22	is	be	AUX
gujaf-321	213	23	less	less	ADJ
gujaf-321	213	24	than	than	ADP
gujaf-321	213	25	the	the	DET
gujaf-321	213	26	acceptable	acceptable	ADJ
gujaf-321	213	27	0.05	0.05	NUM
gujaf-321	213	28	level	level	NOUN
gujaf-321	213	29	of	of	ADP
gujaf-321	213	30	significance	significance	NOUN
gujaf-321	213	31	.	.	PUNCT
gujaf-321	214	1	the	the	DET
gujaf-321	214	2	null	null	NOUN
gujaf-321	214	3	that	that	SCONJ
gujaf-321	214	4	random	random	ADJ
gujaf-321	214	5	effect	effect	NOUN
gujaf-321	214	6	is	be	AUX
gujaf-321	214	7	suitable	suitable	ADJ
gujaf-321	214	8	is	be	AUX
gujaf-321	214	9	rejected	reject	VERB
gujaf-321	214	10	,	,	PUNCT
gujaf-321	214	11	hence	hence	ADV
gujaf-321	214	12	,	,	PUNCT
gujaf-321	214	13	the	the	DET
gujaf-321	214	14	roa	roa	NOUN
gujaf-321	214	15	model	model	NOUN
gujaf-321	214	16	is	be	AUX
gujaf-321	214	17	estimated	estimate	VERB
gujaf-321	214	18	using	use	VERB
gujaf-321	214	19	fe	fe	PROPN
gujaf-321	214	20	.	.	PROPN
gujaf-321	214	21	panel	panel	PROPN
gujaf-321	214	22	b	b	PROPN
gujaf-321	214	23	shows	show	VERB
gujaf-321	214	24	the	the	PRON
gujaf-321	214	25	has	have	VERB
gujaf-321	214	26	a	a	DET
gujaf-321	214	27	p	p	NOUN
gujaf-321	214	28	-	-	PUNCT
gujaf-321	214	29	value	value	NOUN
gujaf-321	214	30	of	of	ADP
gujaf-321	214	31	0.087	0.087	NUM
gujaf-321	214	32	,	,	PUNCT
gujaf-321	214	33	which	which	PRON
gujaf-321	214	34	is	be	AUX
gujaf-321	214	35	greater	great	ADJ
gujaf-321	214	36	than	than	ADP
gujaf-321	214	37	0.05	0.05	NUM
gujaf-321	214	38	.	.	PUNCT
gujaf-321	215	1	the	the	DET
gujaf-321	215	2	null	null	NOUN
gujaf-321	215	3	is	be	AUX
gujaf-321	215	4	accepted	accept	VERB
gujaf-321	215	5	,	,	PUNCT
gujaf-321	215	6	indicating	indicate	VERB
gujaf-321	215	7	the	the	DET
gujaf-321	215	8	roe	roe	NOUN
gujaf-321	215	9	model	model	NOUN
gujaf-321	215	10	should	should	AUX
gujaf-321	215	11	be	be	AUX
gujaf-321	215	12	fitted	fit	VERB
gujaf-321	215	13	with	with	ADP
gujaf-321	215	14	re	re	NOUN
gujaf-321	215	15	.	.	NOUN
gujaf-321	215	16	table	table	NOUN
gujaf-321	215	17	2	2	NUM
gujaf-321	215	18	:	:	PUNCT
gujaf-321	215	19	hausman	hausman	ADJ
gujaf-321	215	20	test	test	NOUN
gujaf-321	215	21	test	test	NOUN
gujaf-321	215	22	summary	summary	NOUN
gujaf-321	215	23	chi	chi	PROPN
gujaf-321	215	24	-	-	PUNCT
gujaf-321	215	25	sq	sq	PROPN
gujaf-321	215	26	.	.	PROPN
gujaf-321	215	27	stat	stat	PROPN
gujaf-321	215	28	.	.	PUNCT
gujaf-321	216	1	prob	prob	PROPN
gujaf-321	216	2	.	.	PUNCT
gujaf-321	217	1	panel	panel	PROPN
gujaf-321	217	2	a	a	DET
gujaf-321	217	3	cross	cross	ADJ
gujaf-321	217	4	-	-	ADJ
gujaf-321	217	5	section	section	ADJ
gujaf-321	217	6	random	random	ADJ
gujaf-321	217	7	11.872795	11.872795	NUM
gujaf-321	217	8	0.0183	0.0183	NUM
gujaf-321	217	9	panel	panel	NOUN
gujaf-321	217	10	b	b	PROPN
gujaf-321	217	11	cross	cross	ADJ
gujaf-321	217	12	-	-	ADJ
gujaf-321	217	13	section	section	ADJ
gujaf-321	217	14	random	random	ADJ
gujaf-321	217	15	8.127256	8.127256	NUM
gujaf-321	217	16	0.087	0.087	NUM
gujaf-321	217	17	note	note	NOUN
gujaf-321	217	18	:	:	PUNCT
gujaf-321	217	19	test	test	NOUN
gujaf-321	217	20	cross	cross	ADJ
gujaf-321	217	21	-	-	ADJ
gujaf-321	217	22	section	section	ADJ
gujaf-321	217	23	random	random	ADJ
gujaf-321	217	24	effects	effect	NOUN
gujaf-321	217	25	source	source	NOUN
gujaf-321	217	26	:	:	PUNCT
gujaf-321	217	27	stata	stata	PROPN
gujaf-321	217	28	output	output	NOUN
gujaf-321	217	29	,	,	PUNCT
gujaf-321	217	30	2024	2024	NUM
gujaf-321	217	31	.	.	PUNCT
gujaf-321	217	32	table	table	NOUN
gujaf-321	217	33	3	3	NUM
gujaf-321	217	34	shows	show	VERB
gujaf-321	217	35	the	the	DET
gujaf-321	217	36	outcome	outcome	NOUN
gujaf-321	217	37	of	of	ADP
gujaf-321	217	38	the	the	DET
gujaf-321	217	39	fe	fe	PROPN
gujaf-321	217	40	regression	regression	NOUN
gujaf-321	217	41	for	for	ADP
gujaf-321	217	42	the	the	DET
gujaf-321	217	43	roa	roa	PROPN
gujaf-321	217	44	model	model	NOUN
gujaf-321	217	45	.	.	PUNCT
gujaf-321	218	1	the	the	DET
gujaf-321	218	2	result	result	NOUN
gujaf-321	218	3	is	be	AUX
gujaf-321	218	4	applied	apply	VERB
gujaf-321	218	5	to	to	PART
gujaf-321	218	6	test	test	VERB
gujaf-321	218	7	the	the	DET
gujaf-321	218	8	relationship	relationship	NOUN
gujaf-321	218	9	between	between	ADP
gujaf-321	218	10	working	work	VERB
gujaf-321	218	11	capital	capital	NOUN
gujaf-321	218	12	management	management	NOUN
gujaf-321	218	13	and	and	CCONJ
gujaf-321	218	14	return	return	VERB
gujaf-321	218	15	on	on	ADP
gujaf-321	218	16	asset	asset	NOUN
gujaf-321	218	17	.	.	PUNCT
gujaf-321	219	1	it	it	PRON
gujaf-321	219	2	evaluates	evaluate	VERB
gujaf-321	219	3	the	the	DET
gujaf-321	219	4	first	first	ADJ
gujaf-321	219	5	null	null	ADJ
gujaf-321	219	6	hypothesis	hypothesis	NOUN
gujaf-321	219	7	of	of	ADP
gujaf-321	219	8	the	the	DET
gujaf-321	219	9	paper	paper	NOUN
gujaf-321	219	10	that	that	PRON
gujaf-321	219	11	(	(	PUNCT
gujaf-321	219	12	h01	h01	NOUN
gujaf-321	219	13	:)	:)	INTJ
gujaf-321	219	14	there	there	PRON
gujaf-321	219	15	is	be	VERB
gujaf-321	219	16	no	no	DET
gujaf-321	219	17	significant	significant	ADJ
gujaf-321	219	18	relationship	relationship	NOUN
gujaf-321	219	19	between	between	ADP
gujaf-321	219	20	working	work	VERB
gujaf-321	219	21	capital	capital	NOUN
gujaf-321	219	22	management	management	NOUN
gujaf-321	219	23	and	and	CCONJ
gujaf-321	219	24	return	return	VERB
gujaf-321	219	25	on	on	ADP
gujaf-321	219	26	assets	asset	NOUN
gujaf-321	219	27	in	in	ADP
gujaf-321	219	28	the	the	DET
gujaf-321	219	29	listed	list	VERB
gujaf-321	219	30	companies	company	NOUN
gujaf-321	219	31	in	in	ADP
gujaf-321	219	32	nigeria	nigeria	PROPN
gujaf-321	219	33	.	.	PUNCT
gujaf-321	220	1	from	from	ADP
gujaf-321	220	2	the	the	DET
gujaf-321	220	3	panel	panel	NOUN
gujaf-321	220	4	least	least	ADJ
gujaf-321	220	5	square	square	ADJ
gujaf-321	220	6	results	result	NOUN
gujaf-321	220	7	shown	show	VERB
gujaf-321	220	8	in	in	ADP
gujaf-321	220	9	table	table	NOUN
gujaf-321	220	10	5	5	NUM
gujaf-321	220	11	above	above	ADV
gujaf-321	220	12	,	,	PUNCT
gujaf-321	220	13	coefficient	coefficient	NOUN
gujaf-321	220	14	of	of	ADP
gujaf-321	220	15	determination	determination	NOUN
gujaf-321	220	16	(	(	PUNCT
gujaf-321	220	17	r2	r2	PROPN
gujaf-321	220	18	)	)	PUNCT
gujaf-321	220	19	for	for	ADP
gujaf-321	220	20	the	the	DET
gujaf-321	220	21	model	model	NOUN
gujaf-321	220	22	is	be	AUX
gujaf-321	220	23	0.449	0.449	NUM
gujaf-321	220	24	indicating	indicate	VERB
gujaf-321	220	25	the	the	DET
gujaf-321	220	26	strength	strength	NOUN
gujaf-321	220	27	of	of	ADP
gujaf-321	220	28	the	the	DET
gujaf-321	220	29	explanatory	explanatory	ADJ
gujaf-321	220	30	variables	variable	NOUN
gujaf-321	220	31	to	to	PART
gujaf-321	220	32	explain	explain	VERB
gujaf-321	220	33	changes	change	NOUN
gujaf-321	220	34	/	/	SYM
gujaf-321	220	35	variations	variation	NOUN
gujaf-321	220	36	that	that	PRON
gujaf-321	220	37	take	take	VERB
gujaf-321	220	38	place	place	NOUN
gujaf-321	220	39	in	in	ADP
gujaf-321	220	40	the	the	DET
gujaf-321	220	41	dependent	dependent	ADJ
gujaf-321	220	42	variable	variable	NOUN
gujaf-321	220	43	.	.	PUNCT
gujaf-321	221	1	it	it	PRON
gujaf-321	221	2	implies	imply	VERB
gujaf-321	221	3	that	that	SCONJ
gujaf-321	221	4	,	,	PUNCT
gujaf-321	221	5	the	the	DET
gujaf-321	221	6	explanatory	explanatory	ADJ
gujaf-321	221	7	variables	variable	NOUN
gujaf-321	221	8	explain	explain	VERB
gujaf-321	221	9	or	or	CCONJ
gujaf-321	221	10	account	account	VERB
gujaf-321	221	11	for	for	ADP
gujaf-321	221	12	44.9	44.9	NUM
gujaf-321	221	13	percent	percent	NOUN
gujaf-321	221	14	of	of	ADP
gujaf-321	221	15	variation	variation	NOUN
gujaf-321	221	16	in	in	ADP
gujaf-321	221	17	the	the	DET
gujaf-321	221	18	dependent	dependent	ADJ
gujaf-321	221	19	variable	variable	NOUN
gujaf-321	221	20	.	.	PUNCT
gujaf-321	222	1	that	that	PRON
gujaf-321	222	2	is	be	AUX
gujaf-321	222	3	,	,	PUNCT
gujaf-321	222	4	44.9	44.9	NUM
gujaf-321	222	5	%	%	NOUN
gujaf-321	222	6	of	of	ADP
gujaf-321	222	7	the	the	DET
gujaf-321	222	8	variations	variation	NOUN
gujaf-321	222	9	in	in	ADP
gujaf-321	222	10	return	return	NOUN
gujaf-321	222	11	on	on	ADP
gujaf-321	222	12	asset	asset	NOUN
gujaf-321	222	13	are	be	AUX
gujaf-321	222	14	explained	explain	VERB
gujaf-321	222	15	by	by	ADP
gujaf-321	222	16	stock	stock	NOUN
gujaf-321	222	17	turnover	turnover	NOUN
gujaf-321	222	18	,	,	PUNCT
gujaf-321	222	19	debtor	debtor	NOUN
gujaf-321	222	20	collection	collection	NOUN
gujaf-321	222	21	gusau	gusau	PROPN
gujaf-321	222	22	journal	journal	PROPN
gujaf-321	222	23	of	of	ADP
gujaf-321	222	24	accounting	accounting	NOUN
gujaf-321	222	25	and	and	CCONJ
gujaf-321	222	26	finance	finance	NOUN
gujaf-321	222	27	,	,	PUNCT
gujaf-321	222	28	vol	vol	NOUN
gujaf-321	222	29	.	.	PROPN
gujaf-321	222	30	5	5	NUM
gujaf-321	222	31	,	,	PUNCT
gujaf-321	222	32	issue	issue	NOUN
gujaf-321	222	33	2	2	NUM
gujaf-321	222	34	,	,	PUNCT
gujaf-321	222	35	october	october	PROPN
gujaf-321	222	36	,	,	PUNCT
gujaf-321	222	37	2024	2024	NUM
gujaf-321	222	38	363	363	NUM
gujaf-321	222	39	period	period	NOUN
gujaf-321	222	40	,	,	PUNCT
gujaf-321	222	41	credit	credit	NOUN
gujaf-321	222	42	collection	collection	NOUN
gujaf-321	222	43	period	period	NOUN
gujaf-321	222	44	and	and	CCONJ
gujaf-321	222	45	current	current	ADJ
gujaf-321	222	46	ratio	ratio	NOUN
gujaf-321	222	47	.	.	PUNCT
gujaf-321	223	1	in	in	ADP
gujaf-321	223	2	other	other	ADJ
gujaf-321	223	3	words	word	NOUN
gujaf-321	223	4	,	,	PUNCT
gujaf-321	223	5	about	about	SCONJ
gujaf-321	223	6	55.1percent	55.1percent	NUM
gujaf-321	223	7	of	of	ADP
gujaf-321	223	8	variation	variation	NOUN
gujaf-321	223	9	in	in	ADP
gujaf-321	223	10	the	the	DET
gujaf-321	223	11	dependent	dependent	ADJ
gujaf-321	223	12	variable	variable	NOUN
gujaf-321	223	13	is	be	AUX
gujaf-321	223	14	caused	cause	VERB
gujaf-321	223	15	by	by	ADP
gujaf-321	223	16	other	other	ADJ
gujaf-321	223	17	factors	factor	NOUN
gujaf-321	223	18	not	not	PART
gujaf-321	223	19	included	include	VERB
gujaf-321	223	20	in	in	ADP
gujaf-321	223	21	the	the	DET
gujaf-321	223	22	model	model	NOUN
gujaf-321	223	23	.	.	PUNCT
gujaf-321	224	1	the	the	DET
gujaf-321	224	2	coefficient	coefficient	NOUN
gujaf-321	224	3	of	of	ADP
gujaf-321	224	4	stock	stock	NOUN
gujaf-321	224	5	turnover	turnover	NOUN
gujaf-321	224	6	assumes	assume	VERB
gujaf-321	224	7	a	a	DET
gujaf-321	224	8	negative	negative	ADJ
gujaf-321	224	9	and	and	CCONJ
gujaf-321	224	10	statistically	statistically	ADV
gujaf-321	224	11	insignificant	insignificant	ADJ
gujaf-321	224	12	value	value	NOUN
gujaf-321	224	13	.	.	PUNCT
gujaf-321	225	1	this	this	PRON
gujaf-321	225	2	implies	imply	VERB
gujaf-321	225	3	that	that	SCONJ
gujaf-321	225	4	a	a	DET
gujaf-321	225	5	unit	unit	NOUN
gujaf-321	225	6	change	change	NOUN
gujaf-321	225	7	in	in	ADP
gujaf-321	225	8	stock	stock	NOUN
gujaf-321	225	9	turnover	turnover	NOUN
gujaf-321	225	10	increases	increase	VERB
gujaf-321	225	11	return	return	VERB
gujaf-321	225	12	on	on	ADP
gujaf-321	225	13	asset	asset	NOUN
gujaf-321	225	14	by	by	ADP
gujaf-321	225	15	0.0017	0.0017	NUM
gujaf-321	225	16	.	.	PUNCT
gujaf-321	226	1	the	the	DET
gujaf-321	226	2	coefficient	coefficient	NOUN
gujaf-321	226	3	of	of	ADP
gujaf-321	226	4	debtor	debtor	NOUN
gujaf-321	226	5	collection	collection	NOUN
gujaf-321	226	6	period	period	NOUN
gujaf-321	226	7	assumes	assume	VERB
gujaf-321	226	8	a	a	DET
gujaf-321	226	9	positive	positive	ADJ
gujaf-321	226	10	and	and	CCONJ
gujaf-321	226	11	statistically	statistically	ADV
gujaf-321	226	12	insignificant	insignificant	ADJ
gujaf-321	226	13	value	value	NOUN
gujaf-321	226	14	.	.	PUNCT
gujaf-321	227	1	this	this	PRON
gujaf-321	227	2	implies	imply	VERB
gujaf-321	227	3	that	that	SCONJ
gujaf-321	227	4	a	a	DET
gujaf-321	227	5	unit	unit	NOUN
gujaf-321	227	6	change	change	NOUN
gujaf-321	227	7	in	in	ADP
gujaf-321	227	8	debtor	debtor	NOUN
gujaf-321	227	9	collection	collection	NOUN
gujaf-321	227	10	period	period	NOUN
gujaf-321	227	11	will	will	AUX
gujaf-321	227	12	increase	increase	VERB
gujaf-321	227	13	return	return	NOUN
gujaf-321	227	14	on	on	ADP
gujaf-321	227	15	asset	asset	NOUN
gujaf-321	227	16	by	by	ADP
gujaf-321	227	17	0.032	0.032	NUM
gujaf-321	227	18	.	.	PUNCT
gujaf-321	228	1	the	the	DET
gujaf-321	228	2	coefficient	coefficient	NOUN
gujaf-321	228	3	of	of	ADP
gujaf-321	228	4	credit	credit	NOUN
gujaf-321	228	5	collection	collection	NOUN
gujaf-321	228	6	period	period	NOUN
gujaf-321	228	7	assumes	assume	VERB
gujaf-321	228	8	a	a	DET
gujaf-321	228	9	positive	positive	ADJ
gujaf-321	228	10	and	and	CCONJ
gujaf-321	228	11	statistically	statistically	ADV
gujaf-321	228	12	significant	significant	ADJ
gujaf-321	228	13	value	value	NOUN
gujaf-321	228	14	.	.	PUNCT
gujaf-321	229	1	this	this	PRON
gujaf-321	229	2	implies	imply	VERB
gujaf-321	229	3	that	that	SCONJ
gujaf-321	229	4	a	a	DET
gujaf-321	229	5	unit	unit	NOUN
gujaf-321	229	6	change	change	NOUN
gujaf-321	229	7	in	in	ADP
gujaf-321	229	8	credit	credit	NOUN
gujaf-321	229	9	collection	collection	NOUN
gujaf-321	229	10	period	period	NOUN
gujaf-321	229	11	increases	increase	VERB
gujaf-321	229	12	return	return	VERB
gujaf-321	229	13	on	on	ADP
gujaf-321	229	14	asset	asset	NOUN
gujaf-321	229	15	by	by	ADP
gujaf-321	229	16	0.665	0.665	NUM
gujaf-321	229	17	.	.	PUNCT
gujaf-321	230	1	the	the	DET
gujaf-321	230	2	coefficient	coefficient	NOUN
gujaf-321	230	3	of	of	ADP
gujaf-321	230	4	current	current	ADJ
gujaf-321	230	5	ratio	ratio	NOUN
gujaf-321	230	6	assumes	assume	VERB
gujaf-321	230	7	a	a	DET
gujaf-321	230	8	negative	negative	ADJ
gujaf-321	230	9	and	and	CCONJ
gujaf-321	230	10	statistically	statistically	ADV
gujaf-321	230	11	significant	significant	ADJ
gujaf-321	230	12	value	value	NOUN
gujaf-321	230	13	.	.	PUNCT
gujaf-321	231	1	this	this	PRON
gujaf-321	231	2	implies	imply	VERB
gujaf-321	231	3	that	that	SCONJ
gujaf-321	231	4	a	a	DET
gujaf-321	231	5	unit	unit	NOUN
gujaf-321	231	6	change	change	NOUN
gujaf-321	231	7	in	in	ADP
gujaf-321	231	8	current	current	ADJ
gujaf-321	231	9	ratio	ratio	NOUN
gujaf-321	231	10	decreases	decrease	VERB
gujaf-321	231	11	return	return	NOUN
gujaf-321	231	12	on	on	ADP
gujaf-321	231	13	asset	asset	NOUN
gujaf-321	231	14	by	by	ADP
gujaf-321	231	15	0.757	0.757	NUM
gujaf-321	231	16	.	.	PUNCT
gujaf-321	232	1	the	the	DET
gujaf-321	232	2	robustness	robustness	NOUN
gujaf-321	232	3	of	of	ADP
gujaf-321	232	4	this	this	DET
gujaf-321	232	5	result	result	NOUN
gujaf-321	232	6	is	be	AUX
gujaf-321	232	7	further	far	ADV
gujaf-321	232	8	buttressed	buttress	VERB
gujaf-321	232	9	by	by	ADP
gujaf-321	232	10	an	an	DET
gujaf-321	232	11	f	f	NOUN
gujaf-321	232	12	-	-	PUNCT
gujaf-321	232	13	statistic	statistic	NOUN
gujaf-321	232	14	of	of	ADP
gujaf-321	232	15	5.264	5.264	NUM
gujaf-321	232	16	while	while	SCONJ
gujaf-321	232	17	the	the	DET
gujaf-321	232	18	durbin	durbin	ADJ
gujaf-321	232	19	-	-	PUNCT
gujaf-321	232	20	watson	watson	NOUN
gujaf-321	232	21	statistic	statistic	NOUN
gujaf-321	232	22	of	of	ADP
gujaf-321	232	23	1.94	1.94	NUM
gujaf-321	232	24	clearly	clearly	ADV
gujaf-321	232	25	indicates	indicate	VERB
gujaf-321	232	26	that	that	SCONJ
gujaf-321	232	27	there	there	PRON
gujaf-321	232	28	is	be	VERB
gujaf-321	232	29	no	no	DET
gujaf-321	232	30	effect	effect	NOUN
gujaf-321	232	31	of	of	ADP
gujaf-321	232	32	serial	serial	ADJ
gujaf-321	232	33	correlation	correlation	NOUN
gujaf-321	232	34	among	among	ADP
gujaf-321	232	35	the	the	DET
gujaf-321	232	36	variables	variable	NOUN
gujaf-321	232	37	used	use	VERB
gujaf-321	232	38	in	in	ADP
gujaf-321	232	39	the	the	DET
gujaf-321	232	40	study	study	NOUN
gujaf-321	232	41	.	.	PUNCT
gujaf-321	233	1	with	with	ADP
gujaf-321	233	2	the	the	DET
gujaf-321	233	3	probability	probability	NOUN
gujaf-321	233	4	of	of	ADP
gujaf-321	233	5	f	f	NOUN
gujaf-321	233	6	-	-	PUNCT
gujaf-321	233	7	statistic	statistic	NOUN
gujaf-321	233	8	of	of	ADP
gujaf-321	233	9	0.000002	0.000002	NUM
gujaf-321	233	10	,	,	PUNCT
gujaf-321	233	11	it	it	PRON
gujaf-321	233	12	is	be	AUX
gujaf-321	233	13	significant	significant	ADJ
gujaf-321	233	14	enough	enough	ADV
gujaf-321	233	15	to	to	PART
gujaf-321	233	16	conclude	conclude	VERB
gujaf-321	233	17	that	that	SCONJ
gujaf-321	233	18	the	the	DET
gujaf-321	233	19	model	model	NOUN
gujaf-321	233	20	has	have	AUX
gujaf-321	233	21	performed	perform	VERB
gujaf-321	233	22	well	well	ADV
gujaf-321	233	23	and	and	CCONJ
gujaf-321	233	24	that	that	SCONJ
gujaf-321	233	25	stock	stock	NOUN
gujaf-321	233	26	turnover	turnover	NOUN
gujaf-321	233	27	,	,	PUNCT
gujaf-321	233	28	debtor	debtor	NOUN
gujaf-321	233	29	collection	collection	NOUN
gujaf-321	233	30	period	period	NOUN
gujaf-321	233	31	,	,	PUNCT
gujaf-321	233	32	credit	credit	NOUN
gujaf-321	233	33	collection	collection	NOUN
gujaf-321	233	34	period	period	NOUN
gujaf-321	233	35	and	and	CCONJ
gujaf-321	233	36	current	current	ADJ
gujaf-321	233	37	ratio	ratio	NOUN
gujaf-321	233	38	jointly	jointly	ADV
gujaf-321	233	39	influenced	influence	VERB
gujaf-321	233	40	return	return	NOUN
gujaf-321	233	41	on	on	ADP
gujaf-321	233	42	asset	asset	NOUN
gujaf-321	233	43	.	.	PUNCT
gujaf-321	234	1	table	table	NOUN
gujaf-321	234	2	3	3	NUM
gujaf-321	234	3	:	:	PUNCT
gujaf-321	234	4	roa	roa	PROPN
gujaf-321	234	5	model	model	NOUN
gujaf-321	234	6	(	(	PUNCT
gujaf-321	234	7	fixed	fixed	ADJ
gujaf-321	234	8	effect	effect	NOUN
gujaf-321	234	9	regression	regression	NOUN
gujaf-321	234	10	)	)	PUNCT
gujaf-321	234	11	variable	variable	ADJ
gujaf-321	234	12	coeff	coeff	PROPN
gujaf-321	234	13	std	std	PROPN
gujaf-321	234	14	.	.	PUNCT
gujaf-321	235	1	er	er	INTJ
gujaf-321	235	2	t	t	NOUN
gujaf-321	235	3	-	-	PUNCT
gujaf-321	235	4	stat	stat	NOUN
gujaf-321	235	5	.	.	PUNCT
gujaf-321	236	1	prob	prob	PROPN
gujaf-321	236	2	.	.	PUNCT
gujaf-321	237	1	const	const	PROPN
gujaf-321	237	2	.	.	PUNCT
gujaf-321	238	1	-5.0687	-5.0687	PROPN
gujaf-321	238	2	3.6082	3.6082	NUM
gujaf-321	238	3	-1.4048	-1.4048	NOUN
gujaf-321	238	4	0.1648	0.1648	NUM
gujaf-321	238	5	stv	stv	NOUN
gujaf-321	238	6	0.0017	0.0017	NUM
gujaf-321	238	7	0.0220	0.0220	NUM
gujaf-321	238	8	0.0775	0.0775	NUM
gujaf-321	238	9	0.9385	0.9385	NUM
gujaf-321	239	1	dcp	dcp	NOUN
gujaf-321	239	2	0.0325	0.0325	NUM
gujaf-321	239	3	0.0596	0.0596	NUM
gujaf-321	239	4	0.5451	0.5451	NUM
gujaf-321	239	5	0.5875	0.5875	NUM
gujaf-321	239	6	ccp	ccp	PROPN
gujaf-321	239	7	0.6657	0.6657	NUM
gujaf-321	239	8	0.1945	0.1945	NUM
gujaf-321	239	9	3.4223	3.4223	NUM
gujaf-321	239	10	0.0011	0.0011	NUM
gujaf-321	239	11	cur	cur	NOUN
gujaf-321	239	12	-0.7575	-0.7575	VERB
gujaf-321	239	13	0.1756	0.1756	NUM
gujaf-321	239	14	-4.3128	-4.3128	NOUN
gujaf-321	239	15	0.0001	0.0001	NUM
gujaf-321	239	16	effects	effect	NOUN
gujaf-321	239	17	specification	specification	NOUN
gujaf-321	239	18	r	r	NOUN
gujaf-321	239	19	-	-	PUNCT
gujaf-321	239	20	squared	square	VERB
gujaf-321	239	21	(	(	PUNCT
gujaf-321	239	22	adjusted	adjust	VERB
gujaf-321	239	23	)	)	PUNCT
gujaf-321	239	24	0.4494	0.4494	NUM
gujaf-321	239	25	f	f	X
gujaf-321	239	26	-	-	PUNCT
gujaf-321	239	27	statistic	statistic	NOUN
gujaf-321	239	28	5.2646	5.2646	NUM
gujaf-321	239	29	prob	prob	NOUN
gujaf-321	239	30	(	(	PUNCT
gujaf-321	239	31	f	f	X
gujaf-321	239	32	-	-	PUNCT
gujaf-321	239	33	statistic	statistic	ADJ
gujaf-321	239	34	)	)	PUNCT
gujaf-321	239	35	0.0000	0.0000	NUM
gujaf-321	239	36	durbin	durbin	ADJ
gujaf-321	239	37	-	-	PUNCT
gujaf-321	239	38	watson	watson	NOUN
gujaf-321	239	39	stat	stat	PROPN
gujaf-321	239	40	1.9454	1.9454	NUM
gujaf-321	239	41	source	source	NOUN
gujaf-321	239	42	:	:	PUNCT
gujaf-321	239	43	stata	stata	NOUN
gujaf-321	239	44	output	output	NOUN
gujaf-321	239	45	,	,	PUNCT
gujaf-321	239	46	2024	2024	NUM
gujaf-321	239	47	.	.	PUNCT
gujaf-321	240	1	table	table	NOUN
gujaf-321	240	2	4	4	NUM
gujaf-321	240	3	shows	show	VERB
gujaf-321	240	4	the	the	DET
gujaf-321	240	5	outcome	outcome	NOUN
gujaf-321	240	6	of	of	ADP
gujaf-321	240	7	the	the	DET
gujaf-321	240	8	re	re	X
gujaf-321	240	9	regression	regression	NOUN
gujaf-321	240	10	for	for	ADP
gujaf-321	240	11	the	the	DET
gujaf-321	240	12	roe	roe	PROPN
gujaf-321	240	13	model	model	PROPN
gujaf-321	240	14	.	.	PUNCT
gujaf-321	241	1	the	the	DET
gujaf-321	241	2	result	result	NOUN
gujaf-321	241	3	is	be	AUX
gujaf-321	241	4	applied	apply	VERB
gujaf-321	241	5	to	to	PART
gujaf-321	241	6	test	test	VERB
gujaf-321	241	7	the	the	DET
gujaf-321	241	8	relationship	relationship	NOUN
gujaf-321	241	9	between	between	ADP
gujaf-321	241	10	working	work	VERB
gujaf-321	241	11	capital	capital	NOUN
gujaf-321	241	12	management	management	NOUN
gujaf-321	241	13	and	and	CCONJ
gujaf-321	241	14	return	return	VERB
gujaf-321	241	15	on	on	ADP
gujaf-321	241	16	equity	equity	NOUN
gujaf-321	241	17	.	.	PUNCT
gujaf-321	242	1	it	it	PRON
gujaf-321	242	2	evaluates	evaluate	VERB
gujaf-321	242	3	the	the	DET
gujaf-321	242	4	study	study	NOUN
gujaf-321	242	5	’s	’s	PART
gujaf-321	242	6	null	null	ADJ
gujaf-321	242	7	hypothesis	hypothesis	NOUN
gujaf-321	242	8	that	that	PRON
gujaf-321	242	9	(	(	PUNCT
gujaf-321	242	10	h02	h02	PROPN
gujaf-321	242	11	:)	:)	INTJ
gujaf-321	242	12	working	work	VERB
gujaf-321	242	13	capital	capital	NOUN
gujaf-321	242	14	management	management	NOUN
gujaf-321	242	15	does	do	AUX
gujaf-321	242	16	not	not	PART
gujaf-321	242	17	significantly	significantly	ADV
gujaf-321	242	18	impact	impact	VERB
gujaf-321	242	19	on	on	ADP
gujaf-321	242	20	return	return	NOUN
gujaf-321	242	21	on	on	ADP
gujaf-321	242	22	equity	equity	NOUN
gujaf-321	242	23	.	.	PUNCT
gujaf-321	243	1	the	the	DET
gujaf-321	243	2	coefficient	coefficient	NOUN
gujaf-321	243	3	of	of	ADP
gujaf-321	243	4	determination	determination	NOUN
gujaf-321	243	5	(	(	PUNCT
gujaf-321	243	6	r2	r2	PROPN
gujaf-321	243	7	)	)	PUNCT
gujaf-321	243	8	for	for	ADP
gujaf-321	243	9	is	be	AUX
gujaf-321	243	10	0.271	0.271	NUM
gujaf-321	243	11	indicating	indicate	VERB
gujaf-321	243	12	the	the	DET
gujaf-321	243	13	strength	strength	NOUN
gujaf-321	243	14	of	of	ADP
gujaf-321	243	15	the	the	DET
gujaf-321	243	16	explanatory	explanatory	ADJ
gujaf-321	243	17	variables	variable	NOUN
gujaf-321	243	18	to	to	PART
gujaf-321	243	19	explain	explain	VERB
gujaf-321	243	20	changes	change	NOUN
gujaf-321	243	21	/	/	SYM
gujaf-321	243	22	variations	variation	NOUN
gujaf-321	243	23	that	that	PRON
gujaf-321	243	24	take	take	VERB
gujaf-321	243	25	place	place	NOUN
gujaf-321	243	26	in	in	ADP
gujaf-321	243	27	the	the	DET
gujaf-321	243	28	dependent	dependent	ADJ
gujaf-321	243	29	variable	variable	NOUN
gujaf-321	243	30	.	.	PUNCT
gujaf-321	244	1	the	the	DET
gujaf-321	244	2	explanatory	explanatory	ADJ
gujaf-321	244	3	variables	variable	NOUN
gujaf-321	244	4	explain	explain	VERB
gujaf-321	244	5	or	or	CCONJ
gujaf-321	244	6	account	account	VERB
gujaf-321	244	7	for	for	ADP
gujaf-321	244	8	27.2	27.2	NUM
gujaf-321	244	9	%	%	NOUN
gujaf-321	244	10	of	of	ADP
gujaf-321	244	11	variation	variation	NOUN
gujaf-321	244	12	in	in	ADP
gujaf-321	244	13	the	the	DET
gujaf-321	244	14	dependent	dependent	ADJ
gujaf-321	244	15	variable	variable	NOUN
gujaf-321	244	16	.	.	PUNCT
gujaf-321	245	1	that	that	PRON
gujaf-321	245	2	is	be	AUX
gujaf-321	245	3	,	,	PUNCT
gujaf-321	245	4	27.2	27.2	NUM
gujaf-321	245	5	%	%	NOUN
gujaf-321	245	6	of	of	ADP
gujaf-321	245	7	the	the	DET
gujaf-321	245	8	variations	variation	NOUN
gujaf-321	245	9	in	in	ADP
gujaf-321	245	10	return	return	NOUN
gujaf-321	245	11	on	on	ADP
gujaf-321	245	12	equity	equity	NOUN
gujaf-321	245	13	are	be	AUX
gujaf-321	245	14	explained	explain	VERB
gujaf-321	245	15	by	by	ADP
gujaf-321	245	16	stock	stock	NOUN
gujaf-321	245	17	turnover	turnover	NOUN
gujaf-321	245	18	,	,	PUNCT
gujaf-321	245	19	debtor	debtor	NOUN
gujaf-321	245	20	collection	collection	NOUN
gujaf-321	245	21	period	period	NOUN
gujaf-321	245	22	credit	credit	NOUN
gujaf-321	245	23	collection	collection	NOUN
gujaf-321	245	24	period	period	NOUN
gujaf-321	245	25	and	and	CCONJ
gujaf-321	245	26	current	current	ADJ
gujaf-321	245	27	ratio	ratio	NOUN
gujaf-321	245	28	.	.	PUNCT
gujaf-321	246	1	in	in	ADP
gujaf-321	246	2	other	other	ADJ
gujaf-321	246	3	words	word	NOUN
gujaf-321	246	4	,	,	PUNCT
gujaf-321	246	5	about	about	ADV
gujaf-321	246	6	72.9	72.9	NUM
gujaf-321	246	7	%	%	NOUN
gujaf-321	246	8	of	of	ADP
gujaf-321	246	9	variation	variation	NOUN
gujaf-321	246	10	in	in	ADP
gujaf-321	246	11	the	the	DET
gujaf-321	246	12	dependent	dependent	ADJ
gujaf-321	246	13	variable	variable	NOUN
gujaf-321	246	14	is	be	AUX
gujaf-321	246	15	caused	cause	VERB
gujaf-321	246	16	by	by	ADP
gujaf-321	246	17	other	other	ADJ
gujaf-321	246	18	factors	factor	NOUN
gujaf-321	246	19	not	not	PART
gujaf-321	246	20	included	include	VERB
gujaf-321	246	21	in	in	ADP
gujaf-321	246	22	the	the	DET
gujaf-321	246	23	model	model	NOUN
gujaf-321	246	24	.	.	PUNCT
gujaf-321	247	1	the	the	DET
gujaf-321	247	2	stock	stock	NOUN
gujaf-321	247	3	turnover	turnover	NOUN
gujaf-321	247	4	assumes	assume	VERB
gujaf-321	247	5	a	a	DET
gujaf-321	247	6	positive	positive	ADJ
gujaf-321	247	7	and	and	CCONJ
gujaf-321	247	8	statistically	statistically	ADV
gujaf-321	247	9	insignificant	insignificant	ADJ
gujaf-321	247	10	value	value	NOUN
gujaf-321	247	11	.	.	PUNCT
gujaf-321	248	1	this	this	PRON
gujaf-321	248	2	implies	imply	VERB
gujaf-321	248	3	that	that	SCONJ
gujaf-321	248	4	a	a	DET
gujaf-321	248	5	unit	unit	NOUN
gujaf-321	248	6	change	change	NOUN
gujaf-321	248	7	in	in	ADP
gujaf-321	248	8	stock	stock	NOUN
gujaf-321	248	9	turnover	turnover	NOUN
gujaf-321	248	10	increases	increase	VERB
gujaf-321	248	11	return	return	VERB
gujaf-321	248	12	on	on	ADP
gujaf-321	248	13	equity	equity	NOUN
gujaf-321	248	14	by	by	ADP
gujaf-321	248	15	-9.818	-9.818	PROPN
gujaf-321	248	16	.	.	PUNCT
gujaf-321	249	1	the	the	DET
gujaf-321	249	2	coefficient	coefficient	NOUN
gujaf-321	249	3	of	of	ADP
gujaf-321	249	4	debtor	debtor	NOUN
gujaf-321	249	5	collection	collection	NOUN
gujaf-321	249	6	period	period	NOUN
gujaf-321	249	7	assumes	assume	VERB
gujaf-321	249	8	a	a	DET
gujaf-321	249	9	negative	negative	ADJ
gujaf-321	249	10	and	and	CCONJ
gujaf-321	249	11	statistically	statistically	ADV
gujaf-321	249	12	insignificant	insignificant	ADJ
gujaf-321	249	13	value	value	NOUN
gujaf-321	249	14	.	.	PUNCT
gujaf-321	250	1	this	this	PRON
gujaf-321	250	2	implies	imply	VERB
gujaf-321	250	3	that	that	SCONJ
gujaf-321	250	4	a	a	DET
gujaf-321	250	5	unit	unit	NOUN
gujaf-321	250	6	change	change	NOUN
gujaf-321	250	7	in	in	ADP
gujaf-321	250	8	debtor	debtor	NOUN
gujaf-321	250	9	collection	collection	NOUN
gujaf-321	250	10	period	period	NOUN
gujaf-321	250	11	will	will	AUX
gujaf-321	250	12	decrease	decrease	VERB
gujaf-321	250	13	return	return	VERB
gujaf-321	250	14	on	on	ADP
gujaf-321	250	15	asset	asset	NOUN
gujaf-321	250	16	by	by	ADP
gujaf-321	250	17	0.236	0.236	NUM
gujaf-321	250	18	.	.	PUNCT
gujaf-321	251	1	the	the	DET
gujaf-321	251	2	coefficient	coefficient	NOUN
gujaf-321	251	3	of	of	ADP
gujaf-321	251	4	credit	credit	NOUN
gujaf-321	251	5	collection	collection	NOUN
gujaf-321	251	6	period	period	NOUN
gujaf-321	251	7	assumes	assume	VERB
gujaf-321	251	8	a	a	DET
gujaf-321	251	9	positive	positive	ADJ
gujaf-321	251	10	and	and	CCONJ
gujaf-321	251	11	statistically	statistically	ADV
gujaf-321	251	12	significant	significant	ADJ
gujaf-321	251	13	value	value	NOUN
gujaf-321	251	14	.	.	PUNCT
gujaf-321	252	1	this	this	PRON
gujaf-321	252	2	implies	imply	VERB
gujaf-321	252	3	that	that	SCONJ
gujaf-321	252	4	a	a	DET
gujaf-321	252	5	unit	unit	NOUN
gujaf-321	252	6	change	change	NOUN
gujaf-321	252	7	in	in	ADP
gujaf-321	252	8	credit	credit	NOUN
gujaf-321	252	9	collection	collection	NOUN
gujaf-321	252	10	period	period	NOUN
gujaf-321	252	11	increases	increase	VERB
gujaf-321	252	12	return	return	VERB
gujaf-321	252	13	on	on	ADP
gujaf-321	252	14	equity	equity	NOUN
gujaf-321	252	15	by	by	ADP
gujaf-321	252	16	1.764	1.764	NUM
gujaf-321	252	17	.	.	PUNCT
gujaf-321	253	1	the	the	DET
gujaf-321	253	2	coefficient	coefficient	NOUN
gujaf-321	253	3	of	of	ADP
gujaf-321	253	4	current	current	ADJ
gujaf-321	253	5	ratio	ratio	NOUN
gujaf-321	253	6	assumes	assume	VERB
gujaf-321	253	7	a	a	DET
gujaf-321	253	8	negative	negative	ADJ
gujaf-321	253	9	and	and	CCONJ
gujaf-321	253	10	statistically	statistically	ADV
gujaf-321	253	11	significant	significant	ADJ
gujaf-321	253	12	value	value	NOUN
gujaf-321	253	13	.	.	PUNCT
gujaf-321	254	1	this	this	PRON
gujaf-321	254	2	implies	imply	VERB
gujaf-321	254	3	that	that	SCONJ
gujaf-321	254	4	a	a	DET
gujaf-321	254	5	unit	unit	NOUN
gujaf-321	254	6	change	change	NOUN
gujaf-321	254	7	in	in	ADP
gujaf-321	254	8	current	current	ADJ
gujaf-321	254	9	ratio	ratio	NOUN
gujaf-321	254	10	decreases	decrease	VERB
gujaf-321	254	11	return	return	NOUN
gujaf-321	254	12	on	on	ADP
gujaf-321	254	13	equity	equity	NOUN
gujaf-321	254	14	by	by	ADP
gujaf-321	254	15	1.168	1.168	NUM
gujaf-321	254	16	.	.	PUNCT
gujaf-321	255	1	the	the	DET
gujaf-321	255	2	robustness	robustness	NOUN
gujaf-321	255	3	gusau	gusau	ADJ
gujaf-321	255	4	journal	journal	NOUN
gujaf-321	255	5	of	of	ADP
gujaf-321	255	6	accounting	accounting	NOUN
gujaf-321	255	7	and	and	CCONJ
gujaf-321	255	8	finance	finance	NOUN
gujaf-321	255	9	,	,	PUNCT
gujaf-321	255	10	vol	vol	NOUN
gujaf-321	255	11	.	.	PROPN
gujaf-321	255	12	5	5	NUM
gujaf-321	255	13	,	,	PUNCT
gujaf-321	255	14	issue	issue	NOUN
gujaf-321	255	15	2	2	NUM
gujaf-321	255	16	,	,	PUNCT
gujaf-321	255	17	october	october	PROPN
gujaf-321	255	18	,	,	PUNCT
gujaf-321	255	19	2024	2024	NUM
gujaf-321	255	20	364	364	NUM
gujaf-321	255	21	of	of	ADP
gujaf-321	255	22	this	this	DET
gujaf-321	255	23	result	result	NOUN
gujaf-321	255	24	is	be	AUX
gujaf-321	255	25	further	far	ADV
gujaf-321	255	26	buttressed	buttress	VERB
gujaf-321	255	27	by	by	ADP
gujaf-321	255	28	an	an	DET
gujaf-321	255	29	f	f	NOUN
gujaf-321	255	30	-	-	PUNCT
gujaf-321	255	31	statistic	statistic	NOUN
gujaf-321	255	32	of	of	ADP
gujaf-321	255	33	5.493	5.493	NUM
gujaf-321	255	34	while	while	SCONJ
gujaf-321	255	35	the	the	DET
gujaf-321	255	36	durbin	durbin	ADJ
gujaf-321	255	37	-	-	PUNCT
gujaf-321	255	38	watson	watson	NOUN
gujaf-321	255	39	statistic	statistic	NOUN
gujaf-321	255	40	of	of	ADP
gujaf-321	255	41	2.445402	2.445402	NUM
gujaf-321	255	42	clearly	clearly	ADV
gujaf-321	255	43	indicates	indicate	VERB
gujaf-321	255	44	that	that	SCONJ
gujaf-321	255	45	there	there	PRON
gujaf-321	255	46	is	be	VERB
gujaf-321	255	47	no	no	DET
gujaf-321	255	48	effect	effect	NOUN
gujaf-321	255	49	of	of	ADP
gujaf-321	255	50	serial	serial	ADJ
gujaf-321	255	51	correlation	correlation	NOUN
gujaf-321	255	52	among	among	ADP
gujaf-321	255	53	the	the	DET
gujaf-321	255	54	variables	variable	NOUN
gujaf-321	255	55	used	use	VERB
gujaf-321	255	56	in	in	ADP
gujaf-321	255	57	the	the	DET
gujaf-321	255	58	study	study	NOUN
gujaf-321	255	59	.	.	PUNCT
gujaf-321	256	1	with	with	ADP
gujaf-321	256	2	the	the	DET
gujaf-321	256	3	probability	probability	NOUN
gujaf-321	256	4	of	of	ADP
gujaf-321	256	5	f	f	NOUN
gujaf-321	256	6	-	-	PUNCT
gujaf-321	256	7	statistic	statistic	NOUN
gujaf-321	256	8	of	of	ADP
gujaf-321	256	9	0.002	0.002	NUM
gujaf-321	256	10	,	,	PUNCT
gujaf-321	256	11	it	it	PRON
gujaf-321	256	12	is	be	AUX
gujaf-321	256	13	significant	significant	ADJ
gujaf-321	256	14	enough	enough	ADV
gujaf-321	256	15	to	to	PART
gujaf-321	256	16	conclude	conclude	VERB
gujaf-321	256	17	that	that	SCONJ
gujaf-321	256	18	the	the	DET
gujaf-321	256	19	model	model	NOUN
gujaf-321	256	20	has	have	AUX
gujaf-321	256	21	performed	perform	VERB
gujaf-321	256	22	well	well	ADV
gujaf-321	256	23	and	and	CCONJ
gujaf-321	256	24	that	that	SCONJ
gujaf-321	256	25	stock	stock	NOUN
gujaf-321	256	26	turnover	turnover	NOUN
gujaf-321	256	27	,	,	PUNCT
gujaf-321	256	28	debtor	debtor	NOUN
gujaf-321	256	29	collection	collection	NOUN
gujaf-321	256	30	period	period	NOUN
gujaf-321	256	31	,	,	PUNCT
gujaf-321	256	32	credit	credit	NOUN
gujaf-321	256	33	collection	collection	NOUN
gujaf-321	256	34	period	period	NOUN
gujaf-321	256	35	and	and	CCONJ
gujaf-321	256	36	current	current	ADJ
gujaf-321	256	37	ratio	ratio	NOUN
gujaf-321	256	38	significantly	significantly	ADV
gujaf-321	256	39	impact	impact	VERB
gujaf-321	256	40	return	return	NOUN
gujaf-321	256	41	on	on	ADP
gujaf-321	256	42	equity	equity	NOUN
gujaf-321	256	43	.	.	PUNCT
gujaf-321	257	1	table	table	NOUN
gujaf-321	257	2	4	4	NUM
gujaf-321	257	3	:	:	PUNCT
gujaf-321	257	4	roe	roe	NOUN
gujaf-321	257	5	model	model	NOUN
gujaf-321	257	6	(	(	PUNCT
gujaf-321	257	7	random	random	ADJ
gujaf-321	257	8	effect	effect	NOUN
gujaf-321	257	9	regression	regression	NOUN
gujaf-321	257	10	)	)	PUNCT
gujaf-321	257	11	variable	variable	ADJ
gujaf-321	257	12	coeff	coeff	PROPN
gujaf-321	257	13	std	std	PROPN
gujaf-321	257	14	.	.	PUNCT
gujaf-321	258	1	er	er	INTJ
gujaf-321	258	2	t	t	NOUN
gujaf-321	258	3	-	-	PUNCT
gujaf-321	258	4	stat	stat	NOUN
gujaf-321	258	5	.	.	PUNCT
gujaf-321	259	1	prob	prob	PROPN
gujaf-321	259	2	.	.	PUNCT
gujaf-321	260	1	const	const	PROPN
gujaf-321	260	2	.	.	PUNCT
gujaf-321	261	1	-9.8183	-9.8183	NOUN
gujaf-321	261	2	11.3998	11.3998	NUM
gujaf-321	261	3	-0.8613	-0.8613	NOUN
gujaf-321	261	4	0.3922	0.3922	NUM
gujaf-321	261	5	stv	stv	NOUN
gujaf-321	261	6	0.0070	0.0070	NUM
gujaf-321	261	7	0.0695	0.0695	NUM
gujaf-321	261	8	0.1000	0.1000	NUM
gujaf-321	261	9	0.9207	0.9207	NUM
gujaf-321	261	10	dcp	dcp	NOUN
gujaf-321	261	11	-0.2345	-0.2345	PROPN
gujaf-321	261	12	0.1884	0.1884	NUM
gujaf-321	261	13	-1.2442	-1.2442	NOUN
gujaf-321	262	1	0.2178	0.2178	NUM
gujaf-321	262	2	ccp	ccp	PROPN
gujaf-321	262	3	1.7643	1.7643	NUM
gujaf-321	262	4	0.6146	0.6146	NUM
gujaf-321	262	5	2.8708	2.8708	NUM
gujaf-321	262	6	0.0055	0.0055	NUM
gujaf-321	262	7	cur	cur	NOUN
gujaf-321	262	8	-1.1685	-1.1685	PUNCT
gujaf-321	262	9	0.5549	0.5549	NUM
gujaf-321	262	10	-2.1058	-2.1058	NOUN
gujaf-321	262	11	0.0390	0.0390	NUM
gujaf-321	262	12	effects	effect	NOUN
gujaf-321	262	13	specification	specification	NOUN
gujaf-321	262	14	r	r	NOUN
gujaf-321	262	15	-	-	PUNCT
gujaf-321	262	16	squared	square	VERB
gujaf-321	262	17	(	(	PUNCT
gujaf-321	262	18	adjusted	adjust	VERB
gujaf-321	262	19	)	)	PUNCT
gujaf-321	262	20	0.2718	0.2718	NUM
gujaf-321	262	21	f	f	X
gujaf-321	262	22	-	-	PUNCT
gujaf-321	262	23	statistic	statistic	ADJ
gujaf-321	262	24	5.4933	5.4933	NUM
gujaf-321	262	25	prob	prob	NOUN
gujaf-321	262	26	(	(	PUNCT
gujaf-321	262	27	f	f	X
gujaf-321	262	28	-	-	PUNCT
gujaf-321	262	29	statistic	statistic	NOUN
gujaf-321	262	30	)	)	PUNCT
gujaf-321	262	31	0.0023	0.0023	NUM
gujaf-321	262	32	durbin	durbin	ADJ
gujaf-321	262	33	-	-	PUNCT
gujaf-321	262	34	watson	watson	NOUN
gujaf-321	262	35	stat	stat	PROPN
gujaf-321	262	36	2.4454	2.4454	NUM
gujaf-321	262	37	source	source	NOUN
gujaf-321	262	38	:	:	PUNCT
gujaf-321	262	39	stata	stata	PROPN
gujaf-321	262	40	output	output	NOUN
gujaf-321	262	41	,	,	PUNCT
gujaf-321	262	42	2024	2024	NUM
gujaf-321	262	43	.	.	PUNCT
gujaf-321	263	1	discussions	discussion	NOUN
gujaf-321	263	2	and	and	CCONJ
gujaf-321	263	3	significance	significance	NOUN
gujaf-321	263	4	this	this	DET
gujaf-321	263	5	study	study	NOUN
gujaf-321	263	6	adopts	adopt	VERB
gujaf-321	263	7	panel	panel	NOUN
gujaf-321	263	8	data	datum	NOUN
gujaf-321	263	9	analysis	analysis	NOUN
gujaf-321	263	10	using	use	VERB
gujaf-321	263	11	the	the	DET
gujaf-321	263	12	random	random	ADJ
gujaf-321	263	13	effect	effect	NOUN
gujaf-321	263	14	model	model	NOUN
gujaf-321	263	15	to	to	PART
gujaf-321	263	16	test	test	VERB
gujaf-321	263	17	the	the	DET
gujaf-321	263	18	research	research	NOUN
gujaf-321	263	19	hypotheses	hypothesis	NOUN
gujaf-321	263	20	,	,	PUNCT
gujaf-321	263	21	the	the	DET
gujaf-321	263	22	result	result	NOUN
gujaf-321	263	23	of	of	ADP
gujaf-321	263	24	hypothesis	hypothesis	NOUN
gujaf-321	263	25	one	one	NUM
gujaf-321	263	26	shows	show	VERB
gujaf-321	263	27	that	that	SCONJ
gujaf-321	263	28	there	there	PRON
gujaf-321	263	29	is	be	VERB
gujaf-321	263	30	significant	significant	ADJ
gujaf-321	263	31	relationship	relationship	NOUN
gujaf-321	263	32	between	between	ADP
gujaf-321	263	33	working	work	VERB
gujaf-321	263	34	capital	capital	NOUN
gujaf-321	263	35	management	management	NOUN
gujaf-321	263	36	and	and	CCONJ
gujaf-321	263	37	return	return	VERB
gujaf-321	263	38	on	on	ADP
gujaf-321	263	39	assets	asset	NOUN
gujaf-321	263	40	.	.	PUNCT
gujaf-321	264	1	the	the	DET
gujaf-321	264	2	regression	regression	NOUN
gujaf-321	264	3	result	result	VERB
gujaf-321	264	4	further	far	ADV
gujaf-321	264	5	shows	show	VERB
gujaf-321	264	6	that	that	SCONJ
gujaf-321	264	7	working	work	VERB
gujaf-321	264	8	capital	capital	NOUN
gujaf-321	264	9	variables	variable	NOUN
gujaf-321	264	10	(	(	PUNCT
gujaf-321	264	11	stock	stock	NOUN
gujaf-321	264	12	turnover	turnover	NOUN
gujaf-321	264	13	,	,	PUNCT
gujaf-321	264	14	debtor	debtor	NOUN
gujaf-321	264	15	collection	collection	NOUN
gujaf-321	264	16	period	period	NOUN
gujaf-321	264	17	and	and	CCONJ
gujaf-321	264	18	creditor	creditor	NOUN
gujaf-321	264	19	collection	collection	NOUN
gujaf-321	264	20	period	period	NOUN
gujaf-321	264	21	)	)	PUNCT
gujaf-321	264	22	are	be	AUX
gujaf-321	264	23	positively	positively	ADV
gujaf-321	264	24	associated	associate	VERB
gujaf-321	264	25	with	with	ADP
gujaf-321	264	26	return	return	NOUN
gujaf-321	264	27	on	on	ADP
gujaf-321	264	28	asset	asset	NOUN
gujaf-321	264	29	while	while	SCONJ
gujaf-321	264	30	current	current	ADJ
gujaf-321	264	31	ratio	ratio	NOUN
gujaf-321	264	32	was	be	AUX
gujaf-321	264	33	found	find	VERB
gujaf-321	264	34	to	to	PART
gujaf-321	264	35	be	be	AUX
gujaf-321	264	36	negatively	negatively	ADV
gujaf-321	264	37	associated	associate	VERB
gujaf-321	264	38	with	with	ADP
gujaf-321	264	39	return	return	NOUN
gujaf-321	264	40	on	on	ADP
gujaf-321	264	41	asset	asset	NOUN
gujaf-321	264	42	.	.	PUNCT
gujaf-321	265	1	this	this	DET
gujaf-321	265	2	finding	find	VERB
gujaf-321	265	3	support	support	VERB
gujaf-321	265	4	that	that	PRON
gujaf-321	265	5	of	of	ADP
gujaf-321	265	6	paul	paul	PROPN
gujaf-321	265	7	et	et	PROPN
gujaf-321	265	8	al	al	PROPN
gujaf-321	265	9	(	(	PUNCT
gujaf-321	265	10	2013	2013	NUM
gujaf-321	265	11	)	)	PUNCT
gujaf-321	265	12	study	study	NOUN
gujaf-321	265	13	analyzed	analyze	VERB
gujaf-321	265	14	the	the	DET
gujaf-321	265	15	effects	effect	NOUN
gujaf-321	265	16	of	of	ADP
gujaf-321	265	17	working	work	VERB
gujaf-321	265	18	capital	capital	NOUN
gujaf-321	265	19	management	management	NOUN
gujaf-321	265	20	on	on	ADP
gujaf-321	265	21	the	the	DET
gujaf-321	265	22	profitability	profitability	NOUN
gujaf-321	265	23	of	of	ADP
gujaf-321	265	24	9	9	NUM
gujaf-321	265	25	manufacturing	manufacturing	NOUN
gujaf-321	265	26	firms	firm	NOUN
gujaf-321	265	27	listed	list	VERB
gujaf-321	265	28	on	on	ADP
gujaf-321	265	29	the	the	DET
gujaf-321	265	30	nairobi	nairobi	PROPN
gujaf-321	265	31	securities	securities	PROPN
gujaf-321	265	32	exchange	exchange	PROPN
gujaf-321	265	33	.	.	PUNCT
gujaf-321	266	1	the	the	DET
gujaf-321	266	2	result	result	NOUN
gujaf-321	266	3	of	of	ADP
gujaf-321	266	4	multiple	multiple	ADJ
gujaf-321	266	5	regression	regression	NOUN
gujaf-321	266	6	and	and	CCONJ
gujaf-321	266	7	correlation	correlation	NOUN
gujaf-321	266	8	analyses	analysis	NOUN
gujaf-321	266	9	revealed	reveal	VERB
gujaf-321	266	10	that	that	SCONJ
gujaf-321	266	11	gross	gross	ADJ
gujaf-321	266	12	operating	operating	NOUN
gujaf-321	266	13	profit	profit	NOUN
gujaf-321	266	14	was	be	AUX
gujaf-321	266	15	positively	positively	ADV
gujaf-321	266	16	correlated	correlate	VERB
gujaf-321	266	17	with	with	ADP
gujaf-321	266	18	average	average	ADJ
gujaf-321	266	19	collection	collection	NOUN
gujaf-321	266	20	period	period	NOUN
gujaf-321	266	21	and	and	CCONJ
gujaf-321	266	22	average	average	ADJ
gujaf-321	266	23	payment	payment	NOUN
gujaf-321	266	24	period	period	NOUN
gujaf-321	266	25	but	but	CCONJ
gujaf-321	266	26	negatively	negatively	ADV
gujaf-321	266	27	correlated	correlate	VERB
gujaf-321	266	28	with	with	ADP
gujaf-321	266	29	cash	cash	NOUN
gujaf-321	266	30	conversion	conversion	NOUN
gujaf-321	266	31	cycle	cycle	NOUN
gujaf-321	266	32	.	.	PUNCT
gujaf-321	267	1	the	the	DET
gujaf-321	267	2	relationship	relationship	NOUN
gujaf-321	267	3	between	between	ADP
gujaf-321	267	4	inventory	inventory	NOUN
gujaf-321	267	5	turnover	turnover	NOUN
gujaf-321	267	6	in	in	ADP
gujaf-321	267	7	days	day	NOUN
gujaf-321	267	8	and	and	CCONJ
gujaf-321	267	9	gross	gross	ADJ
gujaf-321	267	10	operating	operating	NOUN
gujaf-321	267	11	profit	profit	NOUN
gujaf-321	267	12	was	be	AUX
gujaf-321	267	13	insignificant	insignificant	ADJ
gujaf-321	267	14	.	.	PUNCT
gujaf-321	268	1	the	the	DET
gujaf-321	268	2	result	result	NOUN
gujaf-321	268	3	also	also	ADV
gujaf-321	268	4	shows	show	VERB
gujaf-321	268	5	that	that	SCONJ
gujaf-321	268	6	working	work	VERB
gujaf-321	268	7	capital	capital	NOUN
gujaf-321	268	8	management	management	NOUN
gujaf-321	268	9	significantly	significantly	ADV
gujaf-321	268	10	impact	impact	VERB
gujaf-321	268	11	on	on	ADP
gujaf-321	268	12	return	return	NOUN
gujaf-321	268	13	on	on	ADP
gujaf-321	268	14	equity	equity	NOUN
gujaf-321	268	15	in	in	ADP
gujaf-321	268	16	nigeria	nigeria	PROPN
gujaf-321	268	17	.	.	PUNCT
gujaf-321	269	1	the	the	DET
gujaf-321	269	2	regression	regression	NOUN
gujaf-321	269	3	result	result	VERB
gujaf-321	269	4	further	far	ADV
gujaf-321	269	5	shows	show	VERB
gujaf-321	269	6	that	that	SCONJ
gujaf-321	269	7	working	work	VERB
gujaf-321	269	8	capital	capital	NOUN
gujaf-321	269	9	variables	variable	NOUN
gujaf-321	269	10	(	(	PUNCT
gujaf-321	269	11	stock	stock	NOUN
gujaf-321	269	12	turnover	turnover	NOUN
gujaf-321	269	13	and	and	CCONJ
gujaf-321	269	14	creditor	creditor	NOUN
gujaf-321	269	15	collection	collection	NOUN
gujaf-321	269	16	period	period	NOUN
gujaf-321	269	17	)	)	PUNCT
gujaf-321	269	18	are	be	AUX
gujaf-321	269	19	positively	positively	ADV
gujaf-321	269	20	associated	associate	VERB
gujaf-321	269	21	with	with	ADP
gujaf-321	269	22	return	return	NOUN
gujaf-321	269	23	on	on	ADP
gujaf-321	269	24	equity	equity	NOUN
gujaf-321	269	25	while	while	SCONJ
gujaf-321	269	26	current	current	ADJ
gujaf-321	269	27	ratio	ratio	NOUN
gujaf-321	269	28	and	and	CCONJ
gujaf-321	269	29	debtor	debtor	NOUN
gujaf-321	269	30	collection	collection	NOUN
gujaf-321	269	31	period	period	NOUN
gujaf-321	269	32	were	be	AUX
gujaf-321	269	33	found	find	VERB
gujaf-321	269	34	to	to	PART
gujaf-321	269	35	be	be	AUX
gujaf-321	269	36	negatively	negatively	ADV
gujaf-321	269	37	associated	associate	VERB
gujaf-321	269	38	with	with	ADP
gujaf-321	269	39	return	return	NOUN
gujaf-321	269	40	on	on	ADP
gujaf-321	269	41	equity	equity	NOUN
gujaf-321	269	42	.	.	PUNCT
gujaf-321	270	1	this	this	DET
gujaf-321	270	2	finding	finding	NOUN
gujaf-321	270	3	corroborates	corroborate	VERB
gujaf-321	270	4	that	that	PRON
gujaf-321	270	5	of	of	ADP
gujaf-321	270	6	mohammad	mohammad	PROPN
gujaf-321	270	7	and	and	CCONJ
gujaf-321	270	8	mahum	mahum	ADV
gujaf-321	270	9	(	(	PUNCT
gujaf-321	270	10	2014	2014	NUM
gujaf-321	270	11	)	)	PUNCT
gujaf-321	270	12	,	,	PUNCT
gujaf-321	270	13	explores	explore	VERB
gujaf-321	270	14	working	work	VERB
gujaf-321	270	15	capital	capital	NOUN
gujaf-321	270	16	management	management	NOUN
gujaf-321	270	17	and	and	CCONJ
gujaf-321	270	18	corporate	corporate	ADJ
gujaf-321	270	19	performance	performance	NOUN
gujaf-321	270	20	using	use	VERB
gujaf-321	270	21	2007	2007	NUM
gujaf-321	270	22	-	-	SYM
gujaf-321	270	23	2011	2011	NUM
gujaf-321	270	24	annual	annual	ADJ
gujaf-321	270	25	reports	report	NOUN
gujaf-321	270	26	of	of	ADP
gujaf-321	270	27	cement	cement	NOUN
gujaf-321	270	28	,	,	PUNCT
gujaf-321	270	29	chemical	chemical	NOUN
gujaf-321	270	30	and	and	CCONJ
gujaf-321	270	31	engineering	engineering	NOUN
gujaf-321	270	32	sectors	sector	NOUN
gujaf-321	270	33	of	of	ADP
gujaf-321	270	34	pakistan	pakistan	PROPN
gujaf-321	270	35	.	.	PUNCT
gujaf-321	271	1	the	the	DET
gujaf-321	271	2	results	result	NOUN
gujaf-321	271	3	of	of	ADP
gujaf-321	271	4	pooled	pool	VERB
gujaf-321	271	5	ordinary	ordinary	ADJ
gujaf-321	271	6	least	least	ADJ
gujaf-321	271	7	squares	square	NOUN
gujaf-321	271	8	method	method	NOUN
gujaf-321	271	9	indicate	indicate	VERB
gujaf-321	271	10	that	that	SCONJ
gujaf-321	271	11	average	average	ADJ
gujaf-321	271	12	payment	payment	NOUN
gujaf-321	271	13	period	period	NOUN
gujaf-321	271	14	negatively	negatively	ADV
gujaf-321	271	15	related	relate	VERB
gujaf-321	271	16	to	to	ADP
gujaf-321	271	17	performance	performance	NOUN
gujaf-321	271	18	while	while	SCONJ
gujaf-321	271	19	cash	cash	NOUN
gujaf-321	271	20	conversion	conversion	NOUN
gujaf-321	271	21	cycle	cycle	NOUN
gujaf-321	271	22	has	have	VERB
gujaf-321	271	23	a	a	DET
gujaf-321	271	24	positive	positive	ADJ
gujaf-321	271	25	significant	significant	ADJ
gujaf-321	271	26	association	association	NOUN
gujaf-321	271	27	with	with	ADP
gujaf-321	271	28	return	return	NOUN
gujaf-321	271	29	on	on	ADP
gujaf-321	271	30	equity	equity	NOUN
gujaf-321	271	31	.	.	PUNCT
gujaf-321	272	1	however	however	ADV
gujaf-321	272	2	,	,	PUNCT
gujaf-321	272	3	average	average	ADJ
gujaf-321	272	4	collection	collection	NOUN
gujaf-321	272	5	period	period	NOUN
gujaf-321	272	6	,	,	PUNCT
gujaf-321	272	7	operating	operate	VERB
gujaf-321	272	8	cycle	cycle	NOUN
gujaf-321	272	9	and	and	CCONJ
gujaf-321	272	10	age	age	NOUN
gujaf-321	272	11	of	of	ADP
gujaf-321	272	12	inventory	inventory	NOUN
gujaf-321	272	13	have	have	VERB
gujaf-321	272	14	no	no	DET
gujaf-321	272	15	significant	significant	ADJ
gujaf-321	272	16	association	association	NOUN
gujaf-321	272	17	with	with	ADP
gujaf-321	272	18	return	return	NOUN
gujaf-321	272	19	on	on	ADP
gujaf-321	272	20	equity	equity	NOUN
gujaf-321	272	21	.	.	PUNCT
gujaf-321	273	1	the	the	DET
gujaf-321	273	2	findings	finding	NOUN
gujaf-321	273	3	reveal	reveal	VERB
gujaf-321	273	4	several	several	ADJ
gujaf-321	273	5	important	important	ADJ
gujaf-321	273	6	patterns	pattern	NOUN
gujaf-321	273	7	in	in	ADP
gujaf-321	273	8	working	work	VERB
gujaf-321	273	9	capital	capital	NOUN
gujaf-321	273	10	management	management	NOUN
gujaf-321	273	11	's	's	PART
gujaf-321	273	12	influence	influence	NOUN
gujaf-321	273	13	on	on	ADP
gujaf-321	273	14	profitability	profitability	NOUN
gujaf-321	273	15	.	.	PUNCT
gujaf-321	274	1	the	the	DET
gujaf-321	274	2	significance	significance	NOUN
gujaf-321	274	3	of	of	ADP
gujaf-321	274	4	this	this	DET
gujaf-321	274	5	study	study	NOUN
gujaf-321	274	6	can	can	AUX
gujaf-321	274	7	not	not	PART
gujaf-321	274	8	be	be	AUX
gujaf-321	274	9	over	over	ADV
gujaf-321	274	10	emphasized	emphasize	VERB
gujaf-321	274	11	,	,	PUNCT
gujaf-321	274	12	because	because	SCONJ
gujaf-321	274	13	working	work	VERB
gujaf-321	274	14	capital	capital	NOUN
gujaf-321	274	15	management	management	NOUN
gujaf-321	274	16	which	which	PRON
gujaf-321	274	17	plays	play	VERB
gujaf-321	274	18	a	a	DET
gujaf-321	274	19	critical	critical	ADJ
gujaf-321	274	20	role	role	NOUN
gujaf-321	274	21	in	in	ADP
gujaf-321	274	22	the	the	DET
gujaf-321	274	23	short	short	ADJ
gujaf-321	274	24	-	-	PUNCT
gujaf-321	274	25	term	term	NOUN
gujaf-321	274	26	liquidity	liquidity	NOUN
gujaf-321	274	27	position	position	NOUN
gujaf-321	274	28	of	of	ADP
gujaf-321	274	29	gusau	gusau	ADJ
gujaf-321	274	30	journal	journal	NOUN
gujaf-321	274	31	of	of	ADP
gujaf-321	274	32	accounting	accounting	NOUN
gujaf-321	274	33	and	and	CCONJ
gujaf-321	274	34	finance	finance	NOUN
gujaf-321	274	35	,	,	PUNCT
gujaf-321	274	36	vol	vol	NOUN
gujaf-321	274	37	.	.	PROPN
gujaf-321	274	38	5	5	NUM
gujaf-321	274	39	,	,	PUNCT
gujaf-321	274	40	issue	issue	NOUN
gujaf-321	274	41	2	2	NUM
gujaf-321	274	42	,	,	PUNCT
gujaf-321	274	43	october	october	PROPN
gujaf-321	274	44	,	,	PUNCT
gujaf-321	274	45	2024	2024	NUM
gujaf-321	274	46	365	365	NUM
gujaf-321	274	47	companies	company	NOUN
gujaf-321	274	48	.	.	PUNCT
gujaf-321	275	1	the	the	DET
gujaf-321	275	2	findings	finding	NOUN
gujaf-321	275	3	of	of	ADP
gujaf-321	275	4	this	this	DET
gujaf-321	275	5	study	study	NOUN
gujaf-321	275	6	may	may	AUX
gujaf-321	275	7	be	be	AUX
gujaf-321	275	8	useful	useful	ADJ
gujaf-321	275	9	to	to	ADP
gujaf-321	275	10	oil	oil	NOUN
gujaf-321	275	11	and	and	CCONJ
gujaf-321	275	12	gas	gas	NOUN
gujaf-321	275	13	firms	firm	NOUN
gujaf-321	275	14	in	in	ADP
gujaf-321	275	15	nigeria	nigeria	PROPN
gujaf-321	275	16	and	and	CCONJ
gujaf-321	275	17	other	other	ADJ
gujaf-321	275	18	companies	company	NOUN
gujaf-321	275	19	in	in	ADP
gujaf-321	275	20	general	general	ADJ
gujaf-321	275	21	to	to	PART
gujaf-321	275	22	improve	improve	VERB
gujaf-321	275	23	on	on	ADP
gujaf-321	275	24	their	their	PRON
gujaf-321	275	25	financial	financial	ADJ
gujaf-321	275	26	decision	decision	NOUN
gujaf-321	275	27	making	making	NOUN
gujaf-321	275	28	,	,	PUNCT
gujaf-321	275	29	maximize	maximize	VERB
gujaf-321	275	30	shareholders	shareholder	NOUN
gujaf-321	275	31	wealth	wealth	NOUN
gujaf-321	275	32	and	and	CCONJ
gujaf-321	275	33	increase	increase	VERB
gujaf-321	275	34	profitability	profitability	NOUN
gujaf-321	275	35	of	of	ADP
gujaf-321	275	36	the	the	DET
gujaf-321	275	37	firm	firm	NOUN
gujaf-321	275	38	.	.	PUNCT
gujaf-321	276	1	this	this	DET
gujaf-321	276	2	study	study	NOUN
gujaf-321	276	3	could	could	AUX
gujaf-321	276	4	act	act	VERB
gujaf-321	276	5	as	as	ADP
gujaf-321	276	6	a	a	DET
gujaf-321	276	7	yard	yard	NOUN
gujaf-321	276	8	stick	stick	NOUN
gujaf-321	276	9	for	for	ADP
gujaf-321	276	10	managers	manager	NOUN
gujaf-321	276	11	in	in	ADP
gujaf-321	276	12	choosing	choose	VERB
gujaf-321	276	13	accurate	accurate	ADJ
gujaf-321	276	14	working	working	NOUN
gujaf-321	276	15	capital	capital	NOUN
gujaf-321	276	16	strategies	strategy	NOUN
gujaf-321	276	17	that	that	PRON
gujaf-321	276	18	would	would	AUX
gujaf-321	276	19	improve	improve	VERB
gujaf-321	276	20	their	their	PRON
gujaf-321	276	21	efficiency	efficiency	NOUN
gujaf-321	276	22	.	.	PUNCT
gujaf-321	277	1	the	the	DET
gujaf-321	277	2	study	study	NOUN
gujaf-321	277	3	could	could	AUX
gujaf-321	277	4	be	be	AUX
gujaf-321	277	5	beneficial	beneficial	ADJ
gujaf-321	277	6	to	to	ADP
gujaf-321	277	7	creditors	creditor	NOUN
gujaf-321	277	8	/	/	SYM
gujaf-321	277	9	prospective	prospective	ADJ
gujaf-321	277	10	creditors	creditor	NOUN
gujaf-321	277	11	who	who	PRON
gujaf-321	277	12	may	may	AUX
gujaf-321	277	13	be	be	AUX
gujaf-321	277	14	interested	interested	ADJ
gujaf-321	277	15	in	in	ADP
gujaf-321	277	16	ascertaining	ascertain	VERB
gujaf-321	277	17	the	the	DET
gujaf-321	277	18	credit	credit	NOUN
gujaf-321	277	19	worthiness	worthiness	NOUN
gujaf-321	277	20	of	of	ADP
gujaf-321	277	21	the	the	DET
gujaf-321	277	22	firms	firm	NOUN
gujaf-321	277	23	.	.	PUNCT
gujaf-321	278	1	this	this	PRON
gujaf-321	278	2	is	be	AUX
gujaf-321	278	3	because	because	SCONJ
gujaf-321	278	4	the	the	DET
gujaf-321	278	5	credit	credit	NOUN
gujaf-321	278	6	worthiness	worthiness	NOUN
gujaf-321	278	7	of	of	ADP
gujaf-321	278	8	a	a	DET
gujaf-321	278	9	firm	firm	NOUN
gujaf-321	278	10	is	be	AUX
gujaf-321	278	11	about	about	ADP
gujaf-321	278	12	meeting	meet	VERB
gujaf-321	278	13	financial	financial	ADJ
gujaf-321	278	14	obligations	obligation	NOUN
gujaf-321	278	15	as	as	ADP
gujaf-321	278	16	and	and	CCONJ
gujaf-321	278	17	when	when	SCONJ
gujaf-321	278	18	due	due	ADJ
gujaf-321	278	19	.	.	PUNCT
gujaf-321	279	1	this	this	PRON
gujaf-321	279	2	can	can	AUX
gujaf-321	279	3	only	only	ADV
gujaf-321	279	4	be	be	AUX
gujaf-321	279	5	established	establish	VERB
gujaf-321	279	6	through	through	ADP
gujaf-321	279	7	efficient	efficient	ADJ
gujaf-321	279	8	and	and	CCONJ
gujaf-321	279	9	effective	effective	ADJ
gujaf-321	279	10	management	management	NOUN
gujaf-321	279	11	of	of	ADP
gujaf-321	279	12	working	work	VERB
gujaf-321	279	13	capital	capital	NOUN
gujaf-321	279	14	of	of	ADP
gujaf-321	279	15	a	a	DET
gujaf-321	279	16	firm	firm	NOUN
gujaf-321	279	17	.	.	PUNCT
gujaf-321	280	1	this	this	DET
gujaf-321	280	2	study	study	NOUN
gujaf-321	280	3	is	be	AUX
gujaf-321	280	4	also	also	ADV
gujaf-321	280	5	going	go	VERB
gujaf-321	280	6	to	to	PART
gujaf-321	280	7	add	add	VERB
gujaf-321	280	8	to	to	ADP
gujaf-321	280	9	the	the	DET
gujaf-321	280	10	existing	exist	VERB
gujaf-321	280	11	literature	literature	NOUN
gujaf-321	280	12	for	for	ADP
gujaf-321	280	13	the	the	DET
gujaf-321	280	14	fact	fact	NOUN
gujaf-321	280	15	that	that	SCONJ
gujaf-321	280	16	it	it	PRON
gujaf-321	280	17	has	have	AUX
gujaf-321	280	18	employed	employ	VERB
gujaf-321	280	19	two	two	NUM
gujaf-321	280	20	different	different	ADJ
gujaf-321	280	21	dependent	dependent	ADJ
gujaf-321	280	22	variables	variable	NOUN
gujaf-321	280	23	(	(	PUNCT
gujaf-321	280	24	return	return	NOUN
gujaf-321	280	25	on	on	ADP
gujaf-321	280	26	assets	asset	NOUN
gujaf-321	280	27	and	and	CCONJ
gujaf-321	280	28	return	return	VERB
gujaf-321	280	29	on	on	ADP
gujaf-321	280	30	equity	equity	NOUN
gujaf-321	280	31	)	)	PUNCT
gujaf-321	280	32	to	to	ADP
gujaf-321	280	33	proxy	proxy	NOUN
gujaf-321	280	34	profitability	profitability	NOUN
gujaf-321	280	35	which	which	PRON
gujaf-321	280	36	has	have	AUX
gujaf-321	280	37	not	not	PART
gujaf-321	280	38	been	be	AUX
gujaf-321	280	39	found	find	VERB
gujaf-321	280	40	in	in	ADP
gujaf-321	280	41	any	any	PRON
gujaf-321	280	42	of	of	ADP
gujaf-321	280	43	the	the	DET
gujaf-321	280	44	early	early	ADJ
gujaf-321	280	45	work	work	NOUN
gujaf-321	280	46	.	.	PUNCT
gujaf-321	281	1	lastly	lastly	ADV
gujaf-321	281	2	,	,	PUNCT
gujaf-321	281	3	this	this	DET
gujaf-321	281	4	study	study	NOUN
gujaf-321	281	5	is	be	AUX
gujaf-321	281	6	significant	significant	ADJ
gujaf-321	281	7	to	to	ADP
gujaf-321	281	8	the	the	DET
gujaf-321	281	9	nigerian	nigerian	ADJ
gujaf-321	281	10	government	government	NOUN
gujaf-321	281	11	,	,	PUNCT
gujaf-321	281	12	the	the	DET
gujaf-321	281	13	nigerian	nigerian	ADJ
gujaf-321	281	14	economy	economy	NOUN
gujaf-321	281	15	which	which	PRON
gujaf-321	281	16	is	be	AUX
gujaf-321	281	17	a	a	DET
gujaf-321	281	18	monoculture	monoculture	NOUN
gujaf-321	281	19	economy	economy	NOUN
gujaf-321	281	20	depends	depend	VERB
gujaf-321	281	21	mostly	mostly	ADV
gujaf-321	281	22	on	on	ADP
gujaf-321	281	23	the	the	DET
gujaf-321	281	24	oil	oil	NOUN
gujaf-321	281	25	and	and	CCONJ
gujaf-321	281	26	gas	gas	NOUN
gujaf-321	281	27	sector	sector	NOUN
gujaf-321	281	28	for	for	ADP
gujaf-321	281	29	its	its	PRON
gujaf-321	281	30	source	source	NOUN
gujaf-321	281	31	of	of	ADP
gujaf-321	281	32	revenue	revenue	NOUN
gujaf-321	281	33	.	.	PUNCT
gujaf-321	282	1	5.0	5.0	NUM
gujaf-321	282	2	conclusion	conclusion	NOUN
gujaf-321	282	3	the	the	DET
gujaf-321	282	4	paper	paper	NOUN
gujaf-321	282	5	shows	show	VERB
gujaf-321	282	6	how	how	SCONJ
gujaf-321	282	7	working	work	VERB
gujaf-321	282	8	capital	capital	NOUN
gujaf-321	282	9	management	management	NOUN
gujaf-321	282	10	effect	effect	NOUN
gujaf-321	282	11	on	on	ADP
gujaf-321	282	12	the	the	DET
gujaf-321	282	13	profitability	profitability	NOUN
gujaf-321	282	14	of	of	ADP
gujaf-321	282	15	ten	ten	NUM
gujaf-321	282	16	listed	list	VERB
gujaf-321	282	17	nonfinancial	nonfinancial	ADJ
gujaf-321	282	18	companies	company	NOUN
gujaf-321	282	19	in	in	ADP
gujaf-321	282	20	nigeria	nigeria	PROPN
gujaf-321	282	21	.	.	PUNCT
gujaf-321	283	1	the	the	DET
gujaf-321	283	2	panel	panel	NOUN
gujaf-321	283	3	regression	regression	NOUN
gujaf-321	283	4	technique	technique	NOUN
gujaf-321	283	5	was	be	AUX
gujaf-321	283	6	employed	employ	VERB
gujaf-321	283	7	to	to	PART
gujaf-321	283	8	test	test	VERB
gujaf-321	283	9	the	the	DET
gujaf-321	283	10	hypotheses	hypothesis	NOUN
gujaf-321	283	11	.	.	PUNCT
gujaf-321	284	1	the	the	DET
gujaf-321	284	2	negative	negative	ADJ
gujaf-321	284	3	relationship	relationship	NOUN
gujaf-321	284	4	between	between	ADP
gujaf-321	284	5	the	the	DET
gujaf-321	284	6	current	current	ADJ
gujaf-321	284	7	ratio	ratio	NOUN
gujaf-321	284	8	and	and	CCONJ
gujaf-321	284	9	roa	roa	NOUN
gujaf-321	284	10	suggests	suggest	VERB
gujaf-321	284	11	that	that	SCONJ
gujaf-321	284	12	excessive	excessive	ADJ
gujaf-321	284	13	liquidity	liquidity	NOUN
gujaf-321	284	14	might	might	AUX
gujaf-321	284	15	be	be	AUX
gujaf-321	284	16	counterproductive	counterproductive	ADJ
gujaf-321	284	17	,	,	PUNCT
gujaf-321	284	18	potentially	potentially	ADV
gujaf-321	284	19	indicating	indicate	VERB
gujaf-321	284	20	idle	idle	ADJ
gujaf-321	284	21	resources	resource	NOUN
gujaf-321	284	22	or	or	CCONJ
gujaf-321	284	23	inefficient	inefficient	ADJ
gujaf-321	284	24	asset	asset	NOUN
gujaf-321	284	25	use	use	NOUN
gujaf-321	284	26	.	.	PUNCT
gujaf-321	285	1	the	the	DET
gujaf-321	285	2	positive	positive	ADJ
gujaf-321	285	3	associations	association	NOUN
gujaf-321	285	4	between	between	ADP
gujaf-321	285	5	stock	stock	NOUN
gujaf-321	285	6	turnover	turnover	NOUN
gujaf-321	285	7	,	,	PUNCT
gujaf-321	285	8	debtor	debtor	NOUN
gujaf-321	285	9	collection	collection	NOUN
gujaf-321	285	10	period	period	NOUN
gujaf-321	285	11	,	,	PUNCT
gujaf-321	285	12	and	and	CCONJ
gujaf-321	285	13	creditor	creditor	NOUN
gujaf-321	285	14	collection	collection	NOUN
gujaf-321	285	15	period	period	NOUN
gujaf-321	285	16	with	with	ADP
gujaf-321	285	17	roa	roa	PROPN
gujaf-321	285	18	indicate	indicate	VERB
gujaf-321	285	19	that	that	SCONJ
gujaf-321	285	20	efficient	efficient	ADJ
gujaf-321	285	21	management	management	NOUN
gujaf-321	285	22	of	of	ADP
gujaf-321	285	23	stocks	stock	NOUN
gujaf-321	285	24	and	and	CCONJ
gujaf-321	285	25	receivables	receivable	NOUN
gujaf-321	285	26	,	,	PUNCT
gujaf-321	285	27	along	along	ADP
gujaf-321	285	28	with	with	ADP
gujaf-321	285	29	extending	extend	VERB
gujaf-321	285	30	payable	payable	ADJ
gujaf-321	285	31	periods	period	NOUN
gujaf-321	285	32	,	,	PUNCT
gujaf-321	285	33	can	can	AUX
gujaf-321	285	34	significantly	significantly	ADV
gujaf-321	285	35	enhance	enhance	VERB
gujaf-321	285	36	asset	asset	NOUN
gujaf-321	285	37	returns	return	NOUN
gujaf-321	285	38	.	.	PUNCT
gujaf-321	286	1	the	the	DET
gujaf-321	286	2	positive	positive	ADJ
gujaf-321	286	3	impact	impact	NOUN
gujaf-321	286	4	of	of	ADP
gujaf-321	286	5	stock	stock	NOUN
gujaf-321	286	6	turnover	turnover	NOUN
gujaf-321	286	7	and	and	CCONJ
gujaf-321	286	8	creditor	creditor	NOUN
gujaf-321	286	9	collection	collection	NOUN
gujaf-321	286	10	periods	period	NOUN
gujaf-321	286	11	on	on	ADP
gujaf-321	286	12	returns	return	NOUN
gujaf-321	286	13	highlights	highlight	VERB
gujaf-321	286	14	the	the	DET
gujaf-321	286	15	benefits	benefit	NOUN
gujaf-321	286	16	of	of	ADP
gujaf-321	286	17	efficient	efficient	ADJ
gujaf-321	286	18	inventory	inventory	NOUN
gujaf-321	286	19	management	management	NOUN
gujaf-321	286	20	and	and	CCONJ
gujaf-321	286	21	favorable	favorable	ADJ
gujaf-321	286	22	credit	credit	NOUN
gujaf-321	286	23	terms	term	NOUN
gujaf-321	286	24	with	with	ADP
gujaf-321	286	25	suppliers	supplier	NOUN
gujaf-321	286	26	,	,	PUNCT
gujaf-321	286	27	respectively	respectively	ADV
gujaf-321	286	28	.	.	PUNCT
gujaf-321	287	1	in	in	ADP
gujaf-321	287	2	contrast	contrast	NOUN
gujaf-321	287	3	,	,	PUNCT
gujaf-321	287	4	the	the	DET
gujaf-321	287	5	negative	negative	ADJ
gujaf-321	287	6	associations	association	NOUN
gujaf-321	287	7	of	of	ADP
gujaf-321	287	8	current	current	ADJ
gujaf-321	287	9	ratio	ratio	NOUN
gujaf-321	287	10	and	and	CCONJ
gujaf-321	287	11	debtor	debtor	NOUN
gujaf-321	287	12	collection	collection	NOUN
gujaf-321	287	13	period	period	NOUN
gujaf-321	287	14	with	with	ADP
gujaf-321	287	15	roe	roe	NOUN
gujaf-321	287	16	underscore	underscore	NOUN
gujaf-321	287	17	challenges	challenge	NOUN
gujaf-321	287	18	with	with	ADP
gujaf-321	287	19	liquidity	liquidity	NOUN
gujaf-321	287	20	and	and	CCONJ
gujaf-321	287	21	receivables	receivables	NOUN
gujaf-321	287	22	management	management	NOUN
gujaf-321	287	23	that	that	PRON
gujaf-321	287	24	may	may	AUX
gujaf-321	287	25	detract	detract	VERB
gujaf-321	287	26	from	from	ADP
gujaf-321	287	27	shareholder	shareholder	NOUN
gujaf-321	287	28	value	value	NOUN
gujaf-321	287	29	.	.	PUNCT
gujaf-321	288	1	the	the	DET
gujaf-321	288	2	findings	finding	NOUN
gujaf-321	288	3	underscore	underscore	VERB
gujaf-321	288	4	the	the	DET
gujaf-321	288	5	critical	critical	ADJ
gujaf-321	288	6	role	role	NOUN
gujaf-321	288	7	of	of	ADP
gujaf-321	288	8	precise	precise	ADJ
gujaf-321	288	9	working	working	NOUN
gujaf-321	288	10	capital	capital	NOUN
gujaf-321	288	11	management	management	NOUN
gujaf-321	288	12	in	in	ADP
gujaf-321	288	13	enhancing	enhance	VERB
gujaf-321	288	14	the	the	DET
gujaf-321	288	15	profitability	profitability	NOUN
gujaf-321	288	16	of	of	ADP
gujaf-321	288	17	firms	firm	NOUN
gujaf-321	288	18	,	,	PUNCT
gujaf-321	288	19	suggesting	suggest	VERB
gujaf-321	288	20	that	that	SCONJ
gujaf-321	288	21	companies	company	NOUN
gujaf-321	288	22	can	can	AUX
gujaf-321	288	23	achieve	achieve	VERB
gujaf-321	288	24	superior	superior	ADJ
gujaf-321	288	25	financial	financial	ADJ
gujaf-321	288	26	performance	performance	NOUN
gujaf-321	288	27	through	through	ADP
gujaf-321	288	28	strategic	strategic	ADJ
gujaf-321	288	29	management	management	NOUN
gujaf-321	288	30	of	of	ADP
gujaf-321	288	31	working	work	VERB
gujaf-321	288	32	capital	capital	NOUN
gujaf-321	288	33	components	component	NOUN
gujaf-321	288	34	.	.	PUNCT
gujaf-321	289	1	accordingly	accordingly	ADV
gujaf-321	289	2	,	,	PUNCT
gujaf-321	289	3	to	to	PART
gujaf-321	289	4	enhance	enhance	VERB
gujaf-321	289	5	the	the	DET
gujaf-321	289	6	profitability	profitability	NOUN
gujaf-321	289	7	firms	firm	NOUN
gujaf-321	289	8	in	in	ADP
gujaf-321	289	9	nigeria	nigeria	PROPN
gujaf-321	289	10	through	through	ADP
gujaf-321	289	11	better	well	ADJ
gujaf-321	289	12	working	work	VERB
gujaf-321	289	13	capital	capital	NOUN
gujaf-321	289	14	management	management	NOUN
gujaf-321	289	15	,	,	PUNCT
gujaf-321	289	16	the	the	DET
gujaf-321	289	17	paper	paper	NOUN
gujaf-321	289	18	offer	offer	NOUN
gujaf-321	289	19	as	as	SCONJ
gujaf-321	289	20	follows	follow	VERB
gujaf-321	289	21	.	.	PUNCT
gujaf-321	290	1	first	first	ADV
gujaf-321	290	2	,	,	PUNCT
gujaf-321	290	3	there	there	PRON
gujaf-321	290	4	is	be	VERB
gujaf-321	290	5	the	the	DET
gujaf-321	290	6	need	need	NOUN
gujaf-321	290	7	to	to	PART
gujaf-321	290	8	adopt	adopt	VERB
gujaf-321	290	9	more	more	ADJ
gujaf-321	290	10	financial	financial	ADJ
gujaf-321	290	11	technologies	technology	NOUN
gujaf-321	290	12	can	can	AUX
gujaf-321	290	13	streamline	streamline	VERB
gujaf-321	290	14	working	work	VERB
gujaf-321	290	15	capital	capital	NOUN
gujaf-321	290	16	management	management	NOUN
gujaf-321	290	17	processes	process	NOUN
gujaf-321	290	18	,	,	PUNCT
gujaf-321	290	19	such	such	ADJ
gujaf-321	290	20	as	as	ADP
gujaf-321	290	21	automating	automate	VERB
gujaf-321	290	22	inventory	inventory	NOUN
gujaf-321	290	23	and	and	CCONJ
gujaf-321	290	24	receivables	receivables	NOUN
gujaf-321	290	25	tracking	tracking	NOUN
gujaf-321	290	26	.	.	PUNCT
gujaf-321	291	1	second	second	ADJ
gujaf-321	291	2	,	,	PUNCT
gujaf-321	291	3	there	there	PRON
gujaf-321	291	4	should	should	AUX
gujaf-321	291	5	be	be	AUX
gujaf-321	291	6	strategic	strategic	ADJ
gujaf-321	291	7	extension	extension	NOUN
gujaf-321	291	8	of	of	ADP
gujaf-321	291	9	creditor	creditor	NOUN
gujaf-321	291	10	collection	collection	NOUN
gujaf-321	291	11	periods	period	NOUN
gujaf-321	291	12	without	without	ADP
gujaf-321	291	13	compromising	compromise	VERB
gujaf-321	291	14	supplier	supplier	NOUN
gujaf-321	291	15	relationships	relationship	NOUN
gujaf-321	291	16	could	could	AUX
gujaf-321	291	17	improve	improve	VERB
gujaf-321	291	18	cash	cash	NOUN
gujaf-321	291	19	flow	flow	NOUN
gujaf-321	291	20	management	management	NOUN
gujaf-321	291	21	.	.	PUNCT
gujaf-321	292	1	for	for	ADP
gujaf-321	292	2	instance	instance	NOUN
gujaf-321	292	3	,	,	PUNCT
gujaf-321	292	4	stricter	strict	ADJ
gujaf-321	292	5	credit	credit	NOUN
gujaf-321	292	6	control	control	NOUN
gujaf-321	292	7	measures	measure	NOUN
gujaf-321	292	8	can	can	AUX
gujaf-321	292	9	be	be	AUX
gujaf-321	292	10	implemented	implement	VERB
gujaf-321	292	11	to	to	PART
gujaf-321	292	12	reduce	reduce	VERB
gujaf-321	292	13	the	the	DET
gujaf-321	292	14	debtor	debtor	NOUN
gujaf-321	292	15	collection	collection	NOUN
gujaf-321	292	16	period	period	NOUN
gujaf-321	292	17	can	can	AUX
gujaf-321	292	18	improve	improve	VERB
gujaf-321	292	19	cash	cash	NOUN
gujaf-321	292	20	availability	availability	NOUN
gujaf-321	292	21	and	and	CCONJ
gujaf-321	292	22	profitability	profitability	NOUN
gujaf-321	292	23	.	.	PUNCT
gujaf-321	293	1	moreso	moreso	PROPN
gujaf-321	293	2	,	,	PUNCT
gujaf-321	293	3	firms	firm	NOUN
gujaf-321	293	4	must	must	AUX
gujaf-321	293	5	ensure	ensure	VERB
gujaf-321	293	6	optimal	optimal	ADJ
gujaf-321	293	7	liquidity	liquidity	NOUN
gujaf-321	293	8	levels	level	NOUN
gujaf-321	293	9	to	to	PART
gujaf-321	293	10	ensure	ensure	VERB
gujaf-321	293	11	enough	enough	ADJ
gujaf-321	293	12	cash	cash	NOUN
gujaf-321	293	13	flow	flow	NOUN
gujaf-321	293	14	for	for	ADP
gujaf-321	293	15	operations	operation	NOUN
gujaf-321	293	16	without	without	ADP
gujaf-321	293	17	tying	tie	VERB
gujaf-321	293	18	up	up	ADP
gujaf-321	293	19	excessive	excessive	ADJ
gujaf-321	293	20	capital	capital	NOUN
gujaf-321	293	21	in	in	ADP
gujaf-321	293	22	non	non	ADJ
gujaf-321	293	23	-	-	ADJ
gujaf-321	293	24	productive	productive	ADJ
gujaf-321	293	25	assets	asset	NOUN
gujaf-321	293	26	.	.	PUNCT
gujaf-321	294	1	in	in	ADP
gujaf-321	294	2	addition	addition	NOUN
gujaf-321	294	3	,	,	PUNCT
gujaf-321	294	4	management	management	NOUN
gujaf-321	294	5	should	should	AUX
gujaf-321	294	6	adopt	adopt	VERB
gujaf-321	294	7	robust	robust	ADJ
gujaf-321	294	8	inventory	inventory	NOUN
gujaf-321	294	9	management	management	NOUN
gujaf-321	294	10	techniques	technique	NOUN
gujaf-321	294	11	to	to	PART
gujaf-321	294	12	minimize	minimize	VERB
gujaf-321	294	13	holding	hold	VERB
gujaf-321	294	14	costs	cost	NOUN
gujaf-321	294	15	and	and	CCONJ
gujaf-321	294	16	maximize	maximize	VERB
gujaf-321	294	17	stock	stock	NOUN
gujaf-321	294	18	turnover	turnover	NOUN
gujaf-321	294	19	.	.	PUNCT
gujaf-321	295	1	financial	financial	ADJ
gujaf-321	295	2	managers	manager	NOUN
gujaf-321	295	3	must	must	AUX
gujaf-321	295	4	be	be	AUX
gujaf-321	295	5	engaged	engage	VERB
gujaf-321	295	6	on	on	ADP
gujaf-321	295	7	regular	regular	ADJ
gujaf-321	295	8	training	training	NOUN
gujaf-321	295	9	programs	program	NOUN
gujaf-321	295	10	to	to	PART
gujaf-321	295	11	learn	learn	VERB
gujaf-321	295	12	the	the	DET
gujaf-321	295	13	latest	late	ADJ
gujaf-321	295	14	trends	trend	NOUN
gujaf-321	295	15	in	in	ADP
gujaf-321	295	16	working	work	VERB
gujaf-321	295	17	capital	capital	NOUN
gujaf-321	295	18	management	management	NOUN
gujaf-321	295	19	which	which	PRON
gujaf-321	295	20	can	can	AUX
gujaf-321	295	21	enhance	enhance	VERB
gujaf-321	295	22	their	their	PRON
gujaf-321	295	23	decision	decision	NOUN
gujaf-321	295	24	-	-	PUNCT
gujaf-321	295	25	making	make	VERB
gujaf-321	295	26	capabilities	capability	NOUN
gujaf-321	295	27	.	.	PUNCT
gujaf-321	296	1	references	reference	NOUN
gujaf-321	296	2	abdullahi	abdullahi	PROPN
gujaf-321	296	3	,	,	PUNCT
gujaf-321	296	4	m.	m.	NOUN
gujaf-321	296	5	(	(	PUNCT
gujaf-321	296	6	2020	2020	NUM
gujaf-321	296	7	)	)	PUNCT
gujaf-321	296	8	.	.	PUNCT
gujaf-321	297	1	the	the	DET
gujaf-321	297	2	relationship	relationship	NOUN
gujaf-321	297	3	between	between	ADP
gujaf-321	297	4	working	work	VERB
gujaf-321	297	5	capital	capital	NOUN
gujaf-321	297	6	management	management	NOUN
gujaf-321	297	7	and	and	CCONJ
gujaf-321	297	8	firm	firm	ADJ
gujaf-321	297	9	performance	performance	NOUN
gujaf-321	297	10	of	of	ADP
gujaf-321	297	11	nigerian	nigerian	ADJ
gujaf-321	297	12	companies	company	NOUN
gujaf-321	297	13	.	.	PUNCT
gujaf-321	298	1	journal	journal	PROPN
gujaf-321	298	2	of	of	ADP
gujaf-321	298	3	business	business	NOUN
gujaf-321	298	4	management	management	NOUN
gujaf-321	298	5	,	,	PUNCT
gujaf-321	298	6	12(3	12(3	NUM
gujaf-321	298	7	)	)	PUNCT
gujaf-321	298	8	,	,	PUNCT
gujaf-321	298	9	345	345	NUM
gujaf-321	298	10	-	-	SYM
gujaf-321	298	11	359	359	NUM
gujaf-321	298	12	.	.	PUNCT
gujaf-321	299	1	abdullahi	abdullahi	PROPN
gujaf-321	299	2	,	,	PUNCT
gujaf-321	299	3	y.	y.	PROPN
gujaf-321	299	4	(	(	PUNCT
gujaf-321	299	5	2020	2020	NUM
gujaf-321	299	6	)	)	PUNCT
gujaf-321	299	7	.	.	PUNCT
gujaf-321	300	1	working	work	VERB
gujaf-321	300	2	capital	capital	NOUN
gujaf-321	300	3	management	management	NOUN
gujaf-321	300	4	and	and	CCONJ
gujaf-321	300	5	firm	firm	ADJ
gujaf-321	300	6	performance	performance	NOUN
gujaf-321	300	7	:	:	PUNCT
gujaf-321	300	8	evidence	evidence	NOUN
gujaf-321	300	9	from	from	ADP
gujaf-321	300	10	nigeria	nigeria	PROPN
gujaf-321	300	11	.	.	PUNCT
gujaf-321	301	1	journal	journal	PROPN
gujaf-321	301	2	of	of	ADP
gujaf-321	301	3	accounting	accounting	NOUN
gujaf-321	301	4	and	and	CCONJ
gujaf-321	301	5	finance	finance	NOUN
gujaf-321	301	6	,	,	PUNCT
gujaf-321	301	7	20(1	20(1	NUM
gujaf-321	301	8	)	)	PUNCT
gujaf-321	301	9	,	,	PUNCT
gujaf-321	301	10	84	84	NUM
gujaf-321	301	11	-	-	SYM
gujaf-321	301	12	97	97	NUM
gujaf-321	301	13	.	.	PUNCT
gujaf-321	302	1	doi	doi	NOUN
gujaf-321	302	2	:	:	PUNCT
gujaf-321	302	3	10.5897	10.5897	NUM
gujaf-321	302	4	/	/	SYM
gujaf-321	302	5	jaf2020.0878	jaf2020.0878	ADJ
gujaf-321	302	6	gusau	gusau	ADJ
gujaf-321	302	7	journal	journal	NOUN
gujaf-321	302	8	of	of	ADP
gujaf-321	302	9	accounting	accounting	NOUN
gujaf-321	302	10	and	and	CCONJ
gujaf-321	302	11	finance	finance	NOUN
gujaf-321	302	12	,	,	PUNCT
gujaf-321	302	13	vol	vol	NOUN
gujaf-321	302	14	.	.	PROPN
gujaf-321	302	15	5	5	NUM
gujaf-321	302	16	,	,	PUNCT
gujaf-321	302	17	issue	issue	NOUN
gujaf-321	302	18	2	2	NUM
gujaf-321	302	19	,	,	PUNCT
gujaf-321	302	20	october	october	PROPN
gujaf-321	302	21	,	,	PUNCT
gujaf-321	302	22	2024	2024	NUM
gujaf-321	302	23	366	366	NUM
gujaf-321	302	24	adekola	adekola	PROPN
gujaf-321	302	25	,	,	PUNCT
gujaf-321	302	26	a.	a.	NOUN
gujaf-321	302	27	,	,	PUNCT
gujaf-321	302	28	samy	samy	NOUN
gujaf-321	302	29	,	,	PUNCT
gujaf-321	302	30	m.	m.	NOUN
gujaf-321	302	31	,	,	PUNCT
gujaf-321	302	32	&	&	CCONJ
gujaf-321	302	33	knight	knight	PROPN
gujaf-321	302	34	,	,	PUNCT
gujaf-321	302	35	d.	d.	PROPN
gujaf-321	302	36	(	(	PUNCT
gujaf-321	302	37	2017	2017	NUM
gujaf-321	302	38	)	)	PUNCT
gujaf-321	302	39	.	.	PUNCT
gujaf-321	303	1	efficient	efficient	ADJ
gujaf-321	303	2	working	working	NOUN
gujaf-321	303	3	capital	capital	NOUN
gujaf-321	303	4	management	management	NOUN
gujaf-321	303	5	as	as	ADP
gujaf-321	303	6	the	the	DET
gujaf-321	303	7	tool	tool	NOUN
gujaf-321	303	8	for	for	ADP
gujaf-321	303	9	driving	drive	VERB
gujaf-321	303	10	profitability	profitability	NOUN
gujaf-321	303	11	and	and	CCONJ
gujaf-321	303	12	liquidity	liquidity	NOUN
gujaf-321	303	13	:	:	PUNCT
gujaf-321	303	14	a	a	DET
gujaf-321	303	15	correlation	correlation	NOUN
gujaf-321	303	16	analysis	analysis	NOUN
gujaf-321	303	17	of	of	ADP
gujaf-321	303	18	nigerian	nigerian	ADJ
gujaf-321	303	19	companies	company	NOUN
gujaf-321	303	20	.	.	PUNCT
gujaf-321	304	1	international	international	ADJ
gujaf-321	304	2	journal	journal	PROPN
gujaf-321	304	3	of	of	ADP
gujaf-321	304	4	business	business	NOUN
gujaf-321	304	5	and	and	CCONJ
gujaf-321	304	6	globalisation	globalisation	NOUN
gujaf-321	304	7	,	,	PUNCT
gujaf-321	304	8	18(2	18(2	NUM
gujaf-321	304	9	)	)	PUNCT
gujaf-321	304	10	,	,	PUNCT
gujaf-321	304	11	251	251	NUM
gujaf-321	304	12	-	-	SYM
gujaf-321	304	13	275	275	NUM
gujaf-321	304	14	.	.	PUNCT
gujaf-321	305	1	adeniyi	adeniyi	ADV
gujaf-321	305	2	,	,	PUNCT
gujaf-321	305	3	k.	k.	PROPN
gujaf-321	305	4	(	(	PUNCT
gujaf-321	305	5	2024	2024	NUM
gujaf-321	305	6	)	)	PUNCT
gujaf-321	305	7	.	.	PUNCT
gujaf-321	306	1	impact	impact	NOUN
gujaf-321	306	2	of	of	ADP
gujaf-321	306	3	working	work	VERB
gujaf-321	306	4	capital	capital	NOUN
gujaf-321	306	5	management	management	NOUN
gujaf-321	306	6	on	on	ADP
gujaf-321	306	7	the	the	DET
gujaf-321	306	8	profitability	profitability	NOUN
gujaf-321	306	9	of	of	ADP
gujaf-321	306	10	small	small	ADJ
gujaf-321	306	11	and	and	CCONJ
gujaf-321	306	12	medium	medium	ADJ
gujaf-321	306	13	-	-	PUNCT
gujaf-321	306	14	sized	sized	ADJ
gujaf-321	306	15	enterprises	enterprise	NOUN
gujaf-321	306	16	in	in	ADP
gujaf-321	306	17	nigeria	nigeria	PROPN
gujaf-321	306	18	.	.	PUNCT
gujaf-321	307	1	nigerian	nigerian	PROPN
gujaf-321	307	2	journal	journal	PROPN
gujaf-321	307	3	of	of	ADP
gujaf-321	307	4	economic	economic	ADJ
gujaf-321	307	5	studies	study	NOUN
gujaf-321	307	6	,	,	PUNCT
gujaf-321	307	7	10(1	10(1	NUM
gujaf-321	307	8	)	)	PUNCT
gujaf-321	307	9	,	,	PUNCT
gujaf-321	307	10	112	112	NUM
gujaf-321	307	11	-	-	SYM
gujaf-321	307	12	130	130	NUM
gujaf-321	307	13	.	.	PUNCT
gujaf-321	308	1	afolabi	afolabi	NOUN
gujaf-321	308	2	,	,	PUNCT
gujaf-321	308	3	b.	b.	PROPN
gujaf-321	308	4	(	(	PUNCT
gujaf-321	308	5	2024	2024	NUM
gujaf-321	308	6	)	)	PUNCT
gujaf-321	308	7	.	.	PUNCT
gujaf-321	309	1	effect	effect	NOUN
gujaf-321	309	2	of	of	ADP
gujaf-321	309	3	working	work	VERB
gujaf-321	309	4	capital	capital	NOUN
gujaf-321	309	5	management	management	NOUN
gujaf-321	309	6	on	on	ADP
gujaf-321	309	7	the	the	DET
gujaf-321	309	8	financial	financial	ADJ
gujaf-321	309	9	health	health	NOUN
gujaf-321	309	10	of	of	ADP
gujaf-321	309	11	nigerian	nigerian	ADJ
gujaf-321	309	12	retail	retail	ADJ
gujaf-321	309	13	companies	company	NOUN
gujaf-321	309	14	.	.	PUNCT
gujaf-321	310	1	retail	retail	ADJ
gujaf-321	310	2	business	business	NOUN
gujaf-321	310	3	review	review	PROPN
gujaf-321	310	4	,	,	PUNCT
gujaf-321	310	5	9(2	9(2	NUM
gujaf-321	310	6	)	)	PUNCT
gujaf-321	310	7	,	,	PUNCT
gujaf-321	310	8	66	66	NUM
gujaf-321	310	9	-	-	SYM
gujaf-321	310	10	80	80	NUM
gujaf-321	310	11	.	.	PUNCT
gujaf-321	311	1	afrifa	afrifa	PROPN
gujaf-321	311	2	,	,	PUNCT
gujaf-321	311	3	g.	g.	PROPN
gujaf-321	311	4	a.	a.	PROPN
gujaf-321	311	5	,	,	PUNCT
gujaf-321	311	6	tauringana	tauringana	PROPN
gujaf-321	311	7	,	,	PUNCT
gujaf-321	311	8	v.	v.	PROPN
gujaf-321	311	9	,	,	PUNCT
gujaf-321	311	10	&	&	CCONJ
gujaf-321	311	11	tingbani	tingbani	PROPN
gujaf-321	311	12	,	,	PUNCT
gujaf-321	311	13	i.	i.	PROPN
gujaf-321	311	14	(	(	PUNCT
gujaf-321	311	15	2014	2014	NUM
gujaf-321	311	16	)	)	PUNCT
gujaf-321	311	17	.	.	PUNCT
gujaf-321	312	1	working	work	VERB
gujaf-321	312	2	capital	capital	NOUN
gujaf-321	312	3	management	management	NOUN
gujaf-321	312	4	and	and	CCONJ
gujaf-321	312	5	performance	performance	NOUN
gujaf-321	312	6	of	of	ADP
gujaf-321	312	7	listed	list	VERB
gujaf-321	312	8	smes	sme	NOUN
gujaf-321	312	9	.	.	PUNCT
gujaf-321	313	1	journal	journal	PROPN
gujaf-321	313	2	of	of	ADP
gujaf-321	313	3	small	small	ADJ
gujaf-321	313	4	business	business	NOUN
gujaf-321	313	5	&	&	CCONJ
gujaf-321	313	6	entrepreneurship	entrepreneurship	NOUN
gujaf-321	313	7	,	,	PUNCT
gujaf-321	313	8	27(6	27(6	NUM
gujaf-321	313	9	)	)	PUNCT
gujaf-321	313	10	,	,	PUNCT
gujaf-321	313	11	557	557	NUM
gujaf-321	313	12	-	-	SYM
gujaf-321	313	13	578	578	NUM
gujaf-321	313	14	.	.	PUNCT
gujaf-321	314	1	aggarwal	aggarwal	NOUN
gujaf-321	314	2	,	,	PUNCT
gujaf-321	314	3	a.	a.	PROPN
gujaf-321	314	4	,	,	PUNCT
gujaf-321	314	5	&	&	CCONJ
gujaf-321	314	6	chaudhary	chaudhary	PROPN
gujaf-321	314	7	,	,	PUNCT
gujaf-321	314	8	r.	r.	PROPN
gujaf-321	314	9	(	(	PUNCT
gujaf-321	314	10	2015	2015	NUM
gujaf-321	314	11	)	)	PUNCT
gujaf-321	314	12	.	.	PUNCT
gujaf-321	315	1	effect	effect	NOUN
gujaf-321	315	2	of	of	ADP
gujaf-321	315	3	working	work	VERB
gujaf-321	315	4	capital	capital	NOUN
gujaf-321	315	5	management	management	NOUN
gujaf-321	315	6	on	on	ADP
gujaf-321	315	7	the	the	DET
gujaf-321	315	8	profitability	profitability	NOUN
gujaf-321	315	9	of	of	ADP
gujaf-321	315	10	indian	indian	ADJ
gujaf-321	315	11	firms	firm	NOUN
gujaf-321	315	12	.	.	PUNCT
gujaf-321	316	1	iosr	iosr	ADJ
gujaf-321	316	2	journal	journal	PROPN
gujaf-321	316	3	of	of	ADP
gujaf-321	316	4	business	business	NOUN
gujaf-321	316	5	and	and	CCONJ
gujaf-321	316	6	management	management	NOUN
gujaf-321	316	7	,	,	PUNCT
gujaf-321	316	8	17(8	17(8	NUM
gujaf-321	316	9	)	)	PUNCT
gujaf-321	316	10	,	,	PUNCT
gujaf-321	316	11	35	35	NUM
gujaf-321	316	12	-	-	SYM
gujaf-321	316	13	43	43	NUM
gujaf-321	316	14	.	.	PUNCT
gujaf-321	317	1	akingunola	akingunola	PROPN
gujaf-321	317	2	,	,	PUNCT
gujaf-321	317	3	r.	r.	PROPN
gujaf-321	317	4	o.	o.	PROPN
gujaf-321	317	5	,	,	PUNCT
gujaf-321	317	6	adigun	adigun	VERB
gujaf-321	317	7	,	,	PUNCT
gujaf-321	317	8	o.	o.	PROPN
gujaf-321	317	9	o.	o.	PROPN
gujaf-321	317	10	,	,	PUNCT
gujaf-321	317	11	&	&	CCONJ
gujaf-321	317	12	ajibola	ajibola	PROPN
gujaf-321	317	13	,	,	PUNCT
gujaf-321	317	14	m.	m.	NOUN
gujaf-321	317	15	a.	a.	NOUN
gujaf-321	317	16	(	(	PUNCT
gujaf-321	317	17	2020	2020	NUM
gujaf-321	317	18	)	)	PUNCT
gujaf-321	317	19	.	.	PUNCT
gujaf-321	318	1	the	the	DET
gujaf-321	318	2	impact	impact	NOUN
gujaf-321	318	3	of	of	ADP
gujaf-321	318	4	working	work	VERB
gujaf-321	318	5	capital	capital	NOUN
gujaf-321	318	6	management	management	NOUN
gujaf-321	318	7	on	on	ADP
gujaf-321	318	8	firm	firm	ADJ
gujaf-321	318	9	performance	performance	NOUN
gujaf-321	318	10	:	:	PUNCT
gujaf-321	318	11	a	a	DET
gujaf-321	318	12	study	study	NOUN
gujaf-321	318	13	of	of	ADP
gujaf-321	318	14	nigerian	nigerian	ADJ
gujaf-321	318	15	manufacturing	manufacturing	NOUN
gujaf-321	318	16	firms	firm	NOUN
gujaf-321	318	17	.	.	PUNCT
gujaf-321	319	1	european	european	PROPN
gujaf-321	319	2	journal	journal	PROPN
gujaf-321	319	3	of	of	ADP
gujaf-321	319	4	accounting	accounting	NOUN
gujaf-321	319	5	,	,	PUNCT
gujaf-321	319	6	auditing	auditing	NOUN
gujaf-321	319	7	and	and	CCONJ
gujaf-321	319	8	finance	finance	NOUN
gujaf-321	319	9	research	research	NOUN
gujaf-321	319	10	,	,	PUNCT
gujaf-321	319	11	8(3	8(3	NUM
gujaf-321	319	12	)	)	PUNCT
gujaf-321	319	13	,	,	PUNCT
gujaf-321	319	14	15	15	NUM
gujaf-321	319	15	-	-	SYM
gujaf-321	319	16	29	29	NUM
gujaf-321	319	17	.	.	PUNCT
gujaf-321	320	1	doi	doi	NOUN
gujaf-321	320	2	:	:	PUNCT
gujaf-321	320	3	10.24018	10.24018	NUM
gujaf-321	320	4	/	/	SYM
gujaf-321	320	5	ejaafr.2020.8.3.469	ejaafr.2020.8.3.469	NOUN
gujaf-321	320	6	anusi	anusi	NOUN
gujaf-321	320	7	,	,	PUNCT
gujaf-321	320	8	a.	a.	NOUN
gujaf-321	320	9	o.	o.	PROPN
gujaf-321	320	10	,	,	PUNCT
gujaf-321	320	11	&	&	CCONJ
gujaf-321	320	12	nduka	nduka	PROPN
gujaf-321	320	13	,	,	PUNCT
gujaf-321	320	14	a.	a.	PROPN
gujaf-321	320	15	j.	j.	PROPN
gujaf-321	320	16	(	(	PUNCT
gujaf-321	320	17	2022	2022	NUM
gujaf-321	320	18	)	)	PUNCT
gujaf-321	320	19	.	.	PUNCT
gujaf-321	321	1	effect	effect	NOUN
gujaf-321	321	2	of	of	ADP
gujaf-321	321	3	working	work	VERB
gujaf-321	321	4	capital	capital	NOUN
gujaf-321	321	5	management	management	NOUN
gujaf-321	321	6	on	on	ADP
gujaf-321	321	7	performance	performance	NOUN
gujaf-321	321	8	of	of	ADP
gujaf-321	321	9	basic	basic	ADJ
gujaf-321	321	10	materials	material	NOUN
gujaf-321	321	11	firms	firm	NOUN
gujaf-321	321	12	in	in	ADP
gujaf-321	321	13	nigeria	nigeria	PROPN
gujaf-321	321	14	.	.	PUNCT
gujaf-321	322	1	journal	journal	PROPN
gujaf-321	322	2	of	of	ADP
gujaf-321	322	3	emerging	emerge	VERB
gujaf-321	322	4	trends	trend	NOUN
gujaf-321	322	5	in	in	ADP
gujaf-321	322	6	management	management	NOUN
gujaf-321	322	7	sciences	science	NOUN
gujaf-321	322	8	and	and	CCONJ
gujaf-321	322	9	entrepreneurship	entrepreneurship	NOUN
gujaf-321	322	10	,	,	PUNCT
gujaf-321	322	11	4(1	4(1	NOUN
gujaf-321	322	12	)	)	PUNCT
gujaf-321	322	13	,	,	PUNCT
gujaf-321	322	14	186	186	NUM
gujaf-321	322	15	-	-	SYM
gujaf-321	322	16	203	203	NUM
gujaf-321	322	17	.	.	PUNCT
gujaf-321	322	18	asika	asika	NOUN
gujaf-321	322	19	,	,	PUNCT
gujaf-321	322	20	n.	n.	NOUN
gujaf-321	322	21	(	(	PUNCT
gujaf-321	322	22	2007	2007	NUM
gujaf-321	322	23	)	)	PUNCT
gujaf-321	322	24	.	.	PUNCT
gujaf-321	323	1	research	research	NOUN
gujaf-321	323	2	methodology	methodology	NOUN
gujaf-321	323	3	in	in	ADP
gujaf-321	323	4	the	the	DET
gujaf-321	323	5	behavioural	behavioural	ADJ
gujaf-321	323	6	sciences	science	NOUN
gujaf-321	323	7	.	.	PUNCT
gujaf-321	324	1	lagos	lago	NOUN
gujaf-321	324	2	:	:	PUNCT
gujaf-321	324	3	longman	longman	PROPN
gujaf-321	324	4	nigeria	nigeria	PROPN
gujaf-321	324	5	.	.	PUNCT
gujaf-321	325	1	atrill	atrill	ADJ
gujaf-321	325	2	,	,	PUNCT
gujaf-321	325	3	p.	p.	NOUN
gujaf-321	325	4	,	,	PUNCT
gujaf-321	325	5	&	&	CCONJ
gujaf-321	325	6	mclaney	mclaney	PROPN
gujaf-321	325	7	,	,	PUNCT
gujaf-321	325	8	e.	e.	PROPN
gujaf-321	325	9	(	(	PUNCT
gujaf-321	325	10	2009	2009	NUM
gujaf-321	325	11	)	)	PUNCT
gujaf-321	325	12	.	.	PUNCT
gujaf-321	326	1	management	management	NOUN
gujaf-321	326	2	accounting	account	VERB
gujaf-321	326	3	for	for	ADP
gujaf-321	326	4	decision	decision	NOUN
gujaf-321	326	5	makers	maker	NOUN
gujaf-321	326	6	.	.	PUNCT
gujaf-321	327	1	pearson	pearson	PROPN
gujaf-321	327	2	education	education	PROPN
gujaf-321	327	3	.	.	PUNCT
gujaf-321	328	1	balogun	balogun	VERB
gujaf-321	328	2	,	,	PUNCT
gujaf-321	328	3	o.	o.	PROPN
gujaf-321	328	4	f.	f.	PROPN
gujaf-321	328	5	,	,	PUNCT
gujaf-321	328	6	&	&	CCONJ
gujaf-321	328	7	adeyeye	adeyeye	PROPN
gujaf-321	328	8	,	,	PUNCT
gujaf-321	328	9	a.	a.	NOUN
gujaf-321	328	10	o.	o.	NOUN
gujaf-321	328	11	(	(	PUNCT
gujaf-321	328	12	2021	2021	NUM
gujaf-321	328	13	)	)	PUNCT
gujaf-321	328	14	.	.	PUNCT
gujaf-321	329	1	working	work	VERB
gujaf-321	329	2	capital	capital	NOUN
gujaf-321	329	3	management	management	NOUN
gujaf-321	329	4	and	and	CCONJ
gujaf-321	329	5	firm	firm	ADJ
gujaf-321	329	6	performance	performance	NOUN
gujaf-321	329	7	:	:	PUNCT
gujaf-321	329	8	evidence	evidence	NOUN
gujaf-321	329	9	from	from	ADP
gujaf-321	329	10	nigerian	nigerian	ADJ
gujaf-321	329	11	firms	firm	NOUN
gujaf-321	329	12	.	.	PUNCT
gujaf-321	330	1	journal	journal	PROPN
gujaf-321	330	2	of	of	ADP
gujaf-321	330	3	finance	finance	NOUN
gujaf-321	330	4	and	and	CCONJ
gujaf-321	330	5	investment	investment	NOUN
gujaf-321	330	6	analysis	analysis	NOUN
gujaf-321	330	7	,	,	PUNCT
gujaf-321	330	8	10(1	10(1	NUM
gujaf-321	330	9	)	)	PUNCT
gujaf-321	330	10	,	,	PUNCT
gujaf-321	330	11	110	110	NUM
gujaf-321	330	12	.	.	PUNCT
gujaf-321	331	1	doi	doi	NOUN
gujaf-321	331	2	:	:	PUNCT
gujaf-321	331	3	10.13106	10.13106	NUM
gujaf-321	331	4	/	/	SYM
gujaf-321	331	5	jfia.2021.vol10.no1.1	jfia.2021.vol10.no1.1	PROPN
gujaf-321	331	6	bhattacharya	bhattacharya	PROPN
gujaf-321	331	7	,	,	PUNCT
gujaf-321	331	8	h.	h.	PROPN
gujaf-321	331	9	(	(	PUNCT
gujaf-321	331	10	2021	2021	NUM
gujaf-321	331	11	)	)	PUNCT
gujaf-321	331	12	.	.	PUNCT
gujaf-321	332	1	working	work	VERB
gujaf-321	332	2	capital	capital	NOUN
gujaf-321	332	3	management	management	NOUN
gujaf-321	332	4	:	:	PUNCT
gujaf-321	332	5	strategies	strategy	NOUN
gujaf-321	332	6	and	and	CCONJ
gujaf-321	332	7	techniques	technique	NOUN
gujaf-321	332	8	.	.	PUNCT
gujaf-321	333	1	phi	phi	NOUN
gujaf-321	333	2	learning	learning	PROPN
gujaf-321	333	3	pvt	pvt	PROPN
gujaf-321	333	4	.	.	PROPN
gujaf-321	333	5	ltd	ltd	PROPN
gujaf-321	333	6	..	..	PROPN
gujaf-321	333	7	chukwu	chukwu	PROPN
gujaf-321	333	8	,	,	PUNCT
gujaf-321	333	9	e.	e.	PROPN
gujaf-321	333	10	(	(	PUNCT
gujaf-321	333	11	2024	2024	NUM
gujaf-321	333	12	)	)	PUNCT
gujaf-321	333	13	.	.	PUNCT
gujaf-321	334	1	working	work	VERB
gujaf-321	334	2	capital	capital	NOUN
gujaf-321	334	3	management	management	NOUN
gujaf-321	334	4	and	and	CCONJ
gujaf-321	334	5	financial	financial	ADJ
gujaf-321	334	6	performance	performance	NOUN
gujaf-321	334	7	in	in	ADP
gujaf-321	334	8	the	the	DET
gujaf-321	334	9	nigerian	nigerian	ADJ
gujaf-321	334	10	oil	oil	NOUN
gujaf-321	334	11	and	and	CCONJ
gujaf-321	334	12	gas	gas	NOUN
gujaf-321	334	13	sector	sector	NOUN
gujaf-321	334	14	.	.	PUNCT
gujaf-321	335	1	energy	energy	NOUN
gujaf-321	335	2	economics	economic	NOUN
gujaf-321	335	3	review	review	PROPN
gujaf-321	335	4	,	,	PUNCT
gujaf-321	335	5	15(4	15(4	NUM
gujaf-321	335	6	)	)	PUNCT
gujaf-321	335	7	,	,	PUNCT
gujaf-321	335	8	87	87	NUM
gujaf-321	335	9	-	-	SYM
gujaf-321	335	10	102	102	NUM
gujaf-321	335	11	.	.	PUNCT
gujaf-321	336	1	deloof	deloof	NOUN
gujaf-321	336	2	,	,	PUNCT
gujaf-321	336	3	m.	m.	NOUN
gujaf-321	336	4	(	(	PUNCT
gujaf-321	336	5	2003	2003	NUM
gujaf-321	336	6	)	)	PUNCT
gujaf-321	336	7	.	.	PUNCT
gujaf-321	337	1	does	do	AUX
gujaf-321	337	2	working	work	VERB
gujaf-321	337	3	capital	capital	NOUN
gujaf-321	337	4	management	management	NOUN
gujaf-321	337	5	affect	affect	VERB
gujaf-321	337	6	profitability	profitability	NOUN
gujaf-321	337	7	of	of	ADP
gujaf-321	337	8	belgian	belgian	ADJ
gujaf-321	337	9	firms	firm	NOUN
gujaf-321	337	10	?	?	PUNCT
gujaf-321	337	11	.	.	PUNCT
gujaf-321	338	1	journal	journal	PROPN
gujaf-321	338	2	of	of	ADP
gujaf-321	338	3	business	business	NOUN
gujaf-321	338	4	finance	finance	PROPN
gujaf-321	338	5	&	&	CCONJ
gujaf-321	338	6	accounting	accounting	PROPN
gujaf-321	338	7	,	,	PUNCT
gujaf-321	338	8	30(3‐4	30(3‐4	NUM
gujaf-321	338	9	)	)	PUNCT
gujaf-321	338	10	,	,	PUNCT
gujaf-321	338	11	573	573	NUM
gujaf-321	338	12	-	-	SYM
gujaf-321	338	13	588	588	NUM
gujaf-321	338	14	.	.	PUNCT
gujaf-321	339	1	dyllick	dyllick	NOUN
gujaf-321	339	2	,	,	PUNCT
gujaf-321	339	3	t.	t.	PROPN
gujaf-321	339	4	,	,	PUNCT
gujaf-321	339	5	&	&	CCONJ
gujaf-321	339	6	muff	muff	PROPN
gujaf-321	339	7	,	,	PUNCT
gujaf-321	339	8	k.	k.	PROPN
gujaf-321	339	9	(	(	PUNCT
gujaf-321	339	10	2016	2016	NUM
gujaf-321	339	11	)	)	PUNCT
gujaf-321	339	12	.	.	PUNCT
gujaf-321	340	1	clarifying	clarify	VERB
gujaf-321	340	2	the	the	DET
gujaf-321	340	3	meaning	meaning	NOUN
gujaf-321	340	4	of	of	ADP
gujaf-321	340	5	sustainable	sustainable	ADJ
gujaf-321	340	6	business	business	NOUN
gujaf-321	340	7	:	:	PUNCT
gujaf-321	340	8	introducing	introduce	VERB
gujaf-321	340	9	a	a	DET
gujaf-321	340	10	typology	typology	NOUN
gujaf-321	340	11	from	from	ADP
gujaf-321	340	12	business	business	NOUN
gujaf-321	340	13	-	-	PUNCT
gujaf-321	340	14	as	as	ADP
gujaf-321	340	15	-	-	PUNCT
gujaf-321	340	16	usual	usual	ADJ
gujaf-321	340	17	to	to	ADP
gujaf-321	340	18	true	true	ADJ
gujaf-321	340	19	business	business	NOUN
gujaf-321	340	20	sustainability	sustainability	NOUN
gujaf-321	340	21	.	.	PUNCT
gujaf-321	341	1	organization	organization	NOUN
gujaf-321	341	2	&	&	CCONJ
gujaf-321	341	3	environment	environment	PROPN
gujaf-321	341	4	,	,	PUNCT
gujaf-321	341	5	29(2	29(2	NUM
gujaf-321	341	6	)	)	PUNCT
gujaf-321	341	7	,	,	PUNCT
gujaf-321	341	8	156	156	NUM
gujaf-321	341	9	-	-	SYM
gujaf-321	341	10	174	174	NUM
gujaf-321	341	11	.	.	PUNCT
gujaf-321	341	12	eze	eze	PROPN
gujaf-321	341	13	,	,	PUNCT
gujaf-321	341	14	f.	f.	PROPN
gujaf-321	341	15	(	(	PUNCT
gujaf-321	341	16	2024	2024	NUM
gujaf-321	341	17	)	)	PUNCT
gujaf-321	341	18	.	.	PUNCT
gujaf-321	342	1	influence	influence	NOUN
gujaf-321	342	2	of	of	ADP
gujaf-321	342	3	working	work	VERB
gujaf-321	342	4	capital	capital	NOUN
gujaf-321	342	5	management	management	NOUN
gujaf-321	342	6	on	on	ADP
gujaf-321	342	7	the	the	DET
gujaf-321	342	8	performance	performance	NOUN
gujaf-321	342	9	of	of	ADP
gujaf-321	342	10	agricultural	agricultural	ADJ
gujaf-321	342	11	firms	firm	NOUN
gujaf-321	342	12	in	in	ADP
gujaf-321	342	13	nigeria	nigeria	PROPN
gujaf-321	342	14	.	.	PUNCT
gujaf-321	343	1	agricultural	agricultural	ADJ
gujaf-321	343	2	economics	economic	NOUN
gujaf-321	343	3	journal	journal	NOUN
gujaf-321	343	4	,	,	PUNCT
gujaf-321	343	5	14(3	14(3	NUM
gujaf-321	343	6	)	)	PUNCT
gujaf-321	343	7	,	,	PUNCT
gujaf-321	343	8	197	197	NUM
gujaf-321	343	9	-	-	SYM
gujaf-321	343	10	215	215	NUM
gujaf-321	343	11	.	.	PUNCT
gujaf-321	343	12	gull	gull	NOUN
gujaf-321	343	13	,	,	PUNCT
gujaf-321	343	14	a.	a.	NOUN
gujaf-321	343	15	a.	a.	PROPN
gujaf-321	343	16	,	,	PUNCT
gujaf-321	343	17	&	&	CCONJ
gujaf-321	343	18	arshad	arshad	PROPN
gujaf-321	343	19	,	,	PUNCT
gujaf-321	343	20	m.	m.	NOUN
gujaf-321	343	21	(	(	PUNCT
gujaf-321	343	22	2013	2013	NUM
gujaf-321	343	23	)	)	PUNCT
gujaf-321	343	24	.	.	PUNCT
gujaf-321	344	1	influence	influence	NOUN
gujaf-321	344	2	of	of	ADP
gujaf-321	344	3	working	work	VERB
gujaf-321	344	4	capital	capital	NOUN
gujaf-321	344	5	management	management	NOUN
gujaf-321	344	6	and	and	CCONJ
gujaf-321	344	7	liquidity	liquidity	NOUN
gujaf-321	344	8	on	on	ADP
gujaf-321	344	9	financial	financial	ADJ
gujaf-321	344	10	soundness	soundness	NOUN
gujaf-321	344	11	of	of	ADP
gujaf-321	344	12	firms	firm	NOUN
gujaf-321	344	13	listed	list	VERB
gujaf-321	344	14	at	at	ADP
gujaf-321	344	15	karachi	karachi	PROPN
gujaf-321	344	16	stock	stock	PROPN
gujaf-321	344	17	exchange	exchange	PROPN
gujaf-321	344	18	.	.	PUNCT
gujaf-321	345	1	iosr	iosr	ADJ
gujaf-321	345	2	journal	journal	PROPN
gujaf-321	345	3	of	of	ADP
gujaf-321	345	4	business	business	NOUN
gujaf-321	345	5	and	and	CCONJ
gujaf-321	345	6	management	management	NOUN
gujaf-321	345	7	(	(	PUNCT
gujaf-321	345	8	iosr	iosr	ADJ
gujaf-321	345	9	-	-	PUNCT
gujaf-321	345	10	jbm	jbm	NOUN
gujaf-321	345	11	,	,	PUNCT
gujaf-321	345	12	11(2	11(2	NOUN
gujaf-321	345	13	)	)	PUNCT
gujaf-321	345	14	,	,	PUNCT
gujaf-321	345	15	52	52	NUM
gujaf-321	345	16	-	-	SYM
gujaf-321	345	17	57	57	NUM
gujaf-321	345	18	.	.	PUNCT
gujaf-321	346	1	igbinosa	igbinosa	PROPN
gujaf-321	346	2	,	,	PUNCT
gujaf-321	346	3	s.	s.	PROPN
gujaf-321	346	4	o.	o.	PROPN
gujaf-321	346	5	,	,	PUNCT
gujaf-321	346	6	&	&	CCONJ
gujaf-321	346	7	akintoye	akintoye	PROPN
gujaf-321	346	8	,	,	PUNCT
gujaf-321	346	9	i.	i.	PROPN
gujaf-321	346	10	r.	r.	PROPN
gujaf-321	346	11	(	(	PUNCT
gujaf-321	346	12	2020	2020	NUM
gujaf-321	346	13	)	)	PUNCT
gujaf-321	346	14	.	.	PUNCT
gujaf-321	347	1	working	work	VERB
gujaf-321	347	2	capital	capital	NOUN
gujaf-321	347	3	management	management	NOUN
gujaf-321	347	4	and	and	CCONJ
gujaf-321	347	5	firm	firm	ADJ
gujaf-321	347	6	performance	performance	NOUN
gujaf-321	347	7	in	in	ADP
gujaf-321	347	8	nigeria	nigeria	PROPN
gujaf-321	347	9	:	:	PUNCT
gujaf-321	347	10	evidence	evidence	NOUN
gujaf-321	347	11	from	from	ADP
gujaf-321	347	12	the	the	DET
gujaf-321	347	13	food	food	NOUN
gujaf-321	347	14	and	and	CCONJ
gujaf-321	347	15	beverage	beverage	NOUN
gujaf-321	347	16	industry	industry	NOUN
gujaf-321	347	17	.	.	PUNCT
gujaf-321	348	1	international	international	ADJ
gujaf-321	348	2	journal	journal	PROPN
gujaf-321	348	3	of	of	ADP
gujaf-321	348	4	finance	finance	NOUN
gujaf-321	348	5	and	and	CCONJ
gujaf-321	348	6	accounting	accounting	NOUN
gujaf-321	348	7	,	,	PUNCT
gujaf-321	348	8	9(3	9(3	NUM
gujaf-321	348	9	)	)	PUNCT
gujaf-321	348	10	,	,	PUNCT
gujaf-321	348	11	124	124	NUM
gujaf-321	348	12	-	-	SYM
gujaf-321	348	13	135	135	NUM
gujaf-321	348	14	.	.	PUNCT
gujaf-321	349	1	doi	doi	NOUN
gujaf-321	349	2	:	:	PUNCT
gujaf-321	349	3	10.5923	10.5923	NUM
gujaf-321	349	4	/	/	SYM
gujaf-321	349	5	j.ijfa.20200903.02	j.ijfa.20200903.02	PROPN
gujaf-321	349	6	kolapo	kolapo	PROPN
gujaf-321	349	7	,	,	PUNCT
gujaf-321	349	8	t.	t.	PROPN
gujaf-321	349	9	f.	f.	PROPN
gujaf-321	349	10	,	,	PUNCT
gujaf-321	349	11	ayeni	ayeni	PROPN
gujaf-321	349	12	,	,	PUNCT
gujaf-321	349	13	r.	r.	PROPN
gujaf-321	349	14	k.	k.	PROPN
gujaf-321	349	15	,	,	PUNCT
gujaf-321	349	16	&	&	CCONJ
gujaf-321	349	17	oke	oke	PROPN
gujaf-321	349	18	,	,	PUNCT
gujaf-321	349	19	m.	m.	NOUN
gujaf-321	349	20	o.	o.	PROPN
gujaf-321	349	21	(	(	PUNCT
gujaf-321	349	22	2020	2020	NUM
gujaf-321	349	23	)	)	PUNCT
gujaf-321	349	24	.	.	PUNCT
gujaf-321	350	1	the	the	DET
gujaf-321	350	2	impact	impact	NOUN
gujaf-321	350	3	of	of	ADP
gujaf-321	350	4	working	work	VERB
gujaf-321	350	5	capital	capital	NOUN
gujaf-321	350	6	management	management	NOUN
gujaf-321	350	7	on	on	ADP
gujaf-321	350	8	firm	firm	ADJ
gujaf-321	350	9	performance	performance	NOUN
gujaf-321	350	10	:	:	PUNCT
gujaf-321	350	11	evidence	evidence	NOUN
gujaf-321	350	12	from	from	ADP
gujaf-321	350	13	listed	list	VERB
gujaf-321	350	14	nigerian	nigerian	ADJ
gujaf-321	350	15	firms	firm	NOUN
gujaf-321	350	16	.	.	PUNCT
gujaf-321	351	1	international	international	ADJ
gujaf-321	351	2	journal	journal	PROPN
gujaf-321	351	3	of	of	ADP
gujaf-321	351	4	financial	financial	ADJ
gujaf-321	351	5	research	research	NOUN
gujaf-321	351	6	,	,	PUNCT
gujaf-321	351	7	11(1	11(1	NUM
gujaf-321	351	8	)	)	PUNCT
gujaf-321	351	9	,	,	PUNCT
gujaf-321	351	10	37	37	NUM
gujaf-321	351	11	-	-	SYM
gujaf-321	351	12	48	48	NUM
gujaf-321	351	13	.	.	PUNCT
gujaf-321	352	1	doi	doi	NOUN
gujaf-321	352	2	:	:	PUNCT
gujaf-321	352	3	10.5430	10.5430	NUM
gujaf-321	352	4	/	/	SYM
gujaf-321	352	5	ijfr.v11n1p37	ijfr.v11n1p37	PROPN
gujaf-321	352	6	gusau	gusau	ADJ
gujaf-321	352	7	journal	journal	NOUN
gujaf-321	352	8	of	of	ADP
gujaf-321	352	9	accounting	accounting	NOUN
gujaf-321	352	10	and	and	CCONJ
gujaf-321	352	11	finance	finance	NOUN
gujaf-321	352	12	,	,	PUNCT
gujaf-321	352	13	vol	vol	NOUN
gujaf-321	352	14	.	.	PROPN
gujaf-321	352	15	5	5	NUM
gujaf-321	352	16	,	,	PUNCT
gujaf-321	352	17	issue	issue	NOUN
gujaf-321	352	18	2	2	NUM
gujaf-321	352	19	,	,	PUNCT
gujaf-321	352	20	october	october	PROPN
gujaf-321	352	21	,	,	PUNCT
gujaf-321	352	22	2024	2024	NUM
gujaf-321	352	23	367	367	NUM
gujaf-321	352	24	lyngstadaas	lyngstadaas	NOUN
gujaf-321	352	25	,	,	PUNCT
gujaf-321	352	26	h.	h.	PROPN
gujaf-321	352	27	(	(	PUNCT
gujaf-321	352	28	2020	2020	NUM
gujaf-321	352	29	)	)	PUNCT
gujaf-321	352	30	.	.	PUNCT
gujaf-321	353	1	packages	package	NOUN
gujaf-321	353	2	or	or	CCONJ
gujaf-321	353	3	systems	system	NOUN
gujaf-321	353	4	?	?	PUNCT
gujaf-321	354	1	working	work	VERB
gujaf-321	354	2	capital	capital	NOUN
gujaf-321	354	3	management	management	NOUN
gujaf-321	354	4	and	and	CCONJ
gujaf-321	354	5	financial	financial	ADJ
gujaf-321	354	6	performance	performance	NOUN
gujaf-321	354	7	among	among	ADP
gujaf-321	354	8	listed	list	VERB
gujaf-321	354	9	us	we	PRON
gujaf-321	354	10	manufacturing	manufacturing	NOUN
gujaf-321	354	11	firms	firm	NOUN
gujaf-321	354	12	.	.	PUNCT
gujaf-321	355	1	journal	journal	PROPN
gujaf-321	355	2	of	of	ADP
gujaf-321	355	3	management	management	NOUN
gujaf-321	355	4	control	control	NOUN
gujaf-321	355	5	,	,	PUNCT
gujaf-321	355	6	31(4	31(4	NUM
gujaf-321	355	7	)	)	PUNCT
gujaf-321	355	8	,	,	PUNCT
gujaf-321	355	9	403	403	NUM
gujaf-321	355	10	-	-	SYM
gujaf-321	355	11	450	450	NUM
gujaf-321	355	12	.	.	PUNCT
gujaf-321	356	1	mathuva	mathuva	PROPN
gujaf-321	356	2	,	,	PUNCT
gujaf-321	356	3	d.	d.	PROPN
gujaf-321	356	4	(	(	PUNCT
gujaf-321	356	5	2015	2015	NUM
gujaf-321	356	6	)	)	PUNCT
gujaf-321	356	7	.	.	PUNCT
gujaf-321	357	1	the	the	DET
gujaf-321	357	2	influence	influence	NOUN
gujaf-321	357	3	of	of	ADP
gujaf-321	357	4	working	work	VERB
gujaf-321	357	5	capital	capital	NOUN
gujaf-321	357	6	management	management	NOUN
gujaf-321	357	7	components	component	NOUN
gujaf-321	357	8	on	on	ADP
gujaf-321	357	9	corporate	corporate	ADJ
gujaf-321	357	10	profitability	profitability	NOUN
gujaf-321	357	11	.	.	PUNCT
gujaf-321	358	1	mugenda	mugenda	ADJ
gujaf-321	358	2	,	,	PUNCT
gujaf-321	358	3	o.	o.	NOUN
gujaf-321	358	4	m.	m.	NOUN
gujaf-321	358	5	,	,	PUNCT
gujaf-321	358	6	&	&	CCONJ
gujaf-321	358	7	mugenda	mugenda	ADJ
gujaf-321	358	8	,	,	PUNCT
gujaf-321	358	9	a.	a.	NOUN
gujaf-321	358	10	g.	g.	PROPN
gujaf-321	358	11	(	(	PUNCT
gujaf-321	358	12	2010	2010	NUM
gujaf-321	358	13	)	)	PUNCT
gujaf-321	358	14	.	.	PUNCT
gujaf-321	359	1	research	research	NOUN
gujaf-321	359	2	methods	method	NOUN
gujaf-321	359	3	:	:	PUNCT
gujaf-321	359	4	quantitative	quantitative	ADJ
gujaf-321	359	5	and	and	CCONJ
gujaf-321	359	6	qualitative	qualitative	ADJ
gujaf-321	359	7	approaches	approach	NOUN
gujaf-321	359	8	.	.	PUNCT
gujaf-321	360	1	nairobi	nairobi	PROPN
gujaf-321	360	2	:	:	PUNCT
gujaf-321	360	3	african	african	ADJ
gujaf-321	360	4	centre	centre	NOUN
gujaf-321	360	5	for	for	ADP
gujaf-321	360	6	technology	technology	NOUN
gujaf-321	360	7	studies	study	NOUN
gujaf-321	360	8	.	.	PUNCT
gujaf-321	361	1	neuman	neuman	PROPN
gujaf-321	361	2	,	,	PUNCT
gujaf-321	361	3	w.	w.	PROPN
gujaf-321	361	4	l.	l.	PROPN
gujaf-321	361	5	(	(	PUNCT
gujaf-321	361	6	2000	2000	NUM
gujaf-321	361	7	)	)	PUNCT
gujaf-321	361	8	.	.	PUNCT
gujaf-321	362	1	social	social	ADJ
gujaf-321	362	2	research	research	NOUN
gujaf-321	362	3	methods	method	NOUN
gujaf-321	362	4	:	:	PUNCT
gujaf-321	362	5	qualitative	qualitative	ADJ
gujaf-321	362	6	and	and	CCONJ
gujaf-321	362	7	quantitative	quantitative	ADJ
gujaf-321	362	8	approaches	approach	NOUN
gujaf-321	362	9	(	(	PUNCT
gujaf-321	362	10	4th	4th	ADJ
gujaf-321	362	11	ed	ed	NOUN
gujaf-321	362	12	.	.	PUNCT
gujaf-321	362	13	)	)	PUNCT
gujaf-321	362	14	.	.	PUNCT
gujaf-321	363	1	boston	boston	PROPN
gujaf-321	363	2	:	:	PUNCT
gujaf-321	363	3	allyn	allyn	PROPN
gujaf-321	363	4	and	and	CCONJ
gujaf-321	363	5	bacon	bacon	NOUN
gujaf-321	363	6	.	.	PUNCT
gujaf-321	364	1	ogare	ogare	PROPN
gujaf-321	364	2	,	,	PUNCT
gujaf-321	364	3	e.	e.	PROPN
gujaf-321	364	4	o.	o.	PROPN
gujaf-321	364	5	(	(	PUNCT
gujaf-321	364	6	2013	2013	NUM
gujaf-321	364	7	)	)	PUNCT
gujaf-321	364	8	.	.	PUNCT
gujaf-321	365	1	the	the	DET
gujaf-321	365	2	relationship	relationship	NOUN
gujaf-321	365	3	between	between	ADP
gujaf-321	365	4	working	work	VERB
gujaf-321	365	5	capital	capital	NOUN
gujaf-321	365	6	management	management	NOUN
gujaf-321	365	7	and	and	CCONJ
gujaf-321	365	8	firm	firm	ADJ
gujaf-321	365	9	profitability	profitability	NOUN
gujaf-321	365	10	:	:	PUNCT
gujaf-321	365	11	evidence	evidence	NOUN
gujaf-321	365	12	from	from	ADP
gujaf-321	365	13	listed	list	VERB
gujaf-321	365	14	firms	firm	NOUN
gujaf-321	365	15	in	in	ADP
gujaf-321	365	16	kenya	kenya	PROPN
gujaf-321	365	17	.	.	PUNCT
gujaf-321	366	1	international	international	ADJ
gujaf-321	366	2	journal	journal	PROPN
gujaf-321	366	3	of	of	ADP
gujaf-321	366	4	finance	finance	NOUN
gujaf-321	366	5	and	and	CCONJ
gujaf-321	366	6	accounting	accounting	NOUN
gujaf-321	366	7	,	,	PUNCT
gujaf-321	366	8	4(4	4(4	NUM
gujaf-321	366	9	)	)	PUNCT
gujaf-321	366	10	,	,	PUNCT
gujaf-321	366	11	234	234	NUM
gujaf-321	366	12	-	-	SYM
gujaf-321	366	13	245	245	NUM
gujaf-321	366	14	.	.	PUNCT
gujaf-321	367	1	oladipo	oladipo	NOUN
gujaf-321	367	2	,	,	PUNCT
gujaf-321	367	3	a.	a.	NOUN
gujaf-321	367	4	(	(	PUNCT
gujaf-321	367	5	2024	2024	NUM
gujaf-321	367	6	)	)	PUNCT
gujaf-321	367	7	.	.	PUNCT
gujaf-321	368	1	effect	effect	NOUN
gujaf-321	368	2	of	of	ADP
gujaf-321	368	3	working	work	VERB
gujaf-321	368	4	capital	capital	NOUN
gujaf-321	368	5	management	management	NOUN
gujaf-321	368	6	on	on	ADP
gujaf-321	368	7	the	the	DET
gujaf-321	368	8	performance	performance	NOUN
gujaf-321	368	9	of	of	ADP
gujaf-321	368	10	manufacturing	manufacturing	NOUN
gujaf-321	368	11	firms	firm	NOUN
gujaf-321	368	12	in	in	ADP
gujaf-321	368	13	nigeria	nigeria	PROPN
gujaf-321	368	14	.	.	PUNCT
gujaf-321	369	1	african	african	ADJ
gujaf-321	369	2	journal	journal	PROPN
gujaf-321	369	3	of	of	ADP
gujaf-321	369	4	finance	finance	NOUN
gujaf-321	369	5	and	and	CCONJ
gujaf-321	369	6	management	management	NOUN
gujaf-321	369	7	,	,	PUNCT
gujaf-321	369	8	18(2	18(2	NUM
gujaf-321	369	9	)	)	PUNCT
gujaf-321	369	10	,	,	PUNCT
gujaf-321	369	11	210	210	NUM
gujaf-321	369	12	-	-	SYM
gujaf-321	369	13	225	225	NUM
gujaf-321	369	14	.	.	PUNCT
gujaf-321	370	1	olaoye	olaoye	PROPN
gujaf-321	370	2	,	,	PUNCT
gujaf-321	370	3	s.	s.	PROPN
gujaf-321	370	4	a.	a.	PROPN
gujaf-321	370	5	,	,	PUNCT
gujaf-321	370	6	&	&	CCONJ
gujaf-321	370	7	okunade	okunade	PROPN
gujaf-321	370	8	,	,	PUNCT
gujaf-321	370	9	r.	r.	PROPN
gujaf-321	370	10	a.	a.	PROPN
gujaf-321	370	11	(	(	PUNCT
gujaf-321	370	12	2020	2020	NUM
gujaf-321	370	13	)	)	PUNCT
gujaf-321	370	14	.	.	PUNCT
gujaf-321	371	1	working	work	VERB
gujaf-321	371	2	capital	capital	NOUN
gujaf-321	371	3	management	management	NOUN
gujaf-321	371	4	and	and	CCONJ
gujaf-321	371	5	profitability	profitability	NOUN
gujaf-321	371	6	of	of	ADP
gujaf-321	371	7	listed	list	VERB
gujaf-321	371	8	manufacturing	manufacturing	NOUN
gujaf-321	371	9	firms	firm	NOUN
gujaf-321	371	10	in	in	ADP
gujaf-321	371	11	nigeria	nigeria	PROPN
gujaf-321	371	12	.	.	PUNCT
gujaf-321	372	1	journal	journal	PROPN
gujaf-321	372	2	of	of	ADP
gujaf-321	372	3	economics	economic	NOUN
gujaf-321	372	4	,	,	PUNCT
gujaf-321	372	5	management	management	NOUN
gujaf-321	372	6	and	and	CCONJ
gujaf-321	372	7	trade	trade	NOUN
gujaf-321	372	8	,	,	PUNCT
gujaf-321	372	9	26(7	26(7	NOUN
gujaf-321	372	10	)	)	PUNCT
gujaf-321	372	11	,	,	PUNCT
gujaf-321	372	12	63	63	NUM
gujaf-321	372	13	-	-	SYM
gujaf-321	372	14	69	69	NUM
gujaf-321	372	15	.	.	PUNCT
gujaf-321	373	1	onyebuchi	onyebuchi	PROPN
gujaf-321	373	2	,	,	PUNCT
gujaf-321	373	3	i.	i.	PROPN
gujaf-321	373	4	i.	i.	PROPN
gujaf-321	373	5	,	,	PUNCT
gujaf-321	373	6	&	&	CCONJ
gujaf-321	373	7	nwachukwu	nwachukwu	PROPN
gujaf-321	373	8	,	,	PUNCT
gujaf-321	373	9	t.	t.	PROPN
gujaf-321	373	10	o.	o.	PROPN
gujaf-321	373	11	(	(	PUNCT
gujaf-321	373	12	2021	2021	NUM
gujaf-321	373	13	)	)	PUNCT
gujaf-321	373	14	.	.	PUNCT
gujaf-321	374	1	working	work	VERB
gujaf-321	374	2	capital	capital	NOUN
gujaf-321	374	3	management	management	NOUN
gujaf-321	374	4	and	and	CCONJ
gujaf-321	374	5	firm	firm	ADJ
gujaf-321	374	6	performance	performance	NOUN
gujaf-321	374	7	:	:	PUNCT
gujaf-321	374	8	empirical	empirical	ADJ
gujaf-321	374	9	evidence	evidence	NOUN
gujaf-321	374	10	from	from	ADP
gujaf-321	374	11	nigerian	nigerian	ADJ
gujaf-321	374	12	manufacturing	manufacturing	NOUN
gujaf-321	374	13	firms	firm	NOUN
gujaf-321	374	14	.	.	PUNCT
gujaf-321	375	1	international	international	ADJ
gujaf-321	375	2	journal	journal	PROPN
gujaf-321	375	3	of	of	ADP
gujaf-321	375	4	business	business	NOUN
gujaf-321	375	5	and	and	CCONJ
gujaf-321	375	6	management	management	NOUN
gujaf-321	375	7	review	review	NOUN
gujaf-321	375	8	,	,	PUNCT
gujaf-321	375	9	9(3	9(3	NUM
gujaf-321	375	10	)	)	PUNCT
gujaf-321	375	11	,	,	PUNCT
gujaf-321	375	12	39	39	NUM
gujaf-321	375	13	-	-	SYM
gujaf-321	375	14	48	48	NUM
gujaf-321	375	15	.	.	PUNCT
gujaf-321	376	1	doi	doi	NOUN
gujaf-321	376	2	:	:	PUNCT
gujaf-321	376	3	10.11648	10.11648	NUM
gujaf-321	376	4	/	/	SYM
gujaf-321	376	5	j.bmr.20210903.11	j.bmr.20210903.11	PROPN
gujaf-321	376	6	owolabi	owolabi	NOUN
gujaf-321	376	7	,	,	PUNCT
gujaf-321	376	8	a.	a.	PROPN
gujaf-321	376	9	b.	b.	PROPN
gujaf-321	376	10	,	,	PUNCT
gujaf-321	376	11	&	&	CCONJ
gujaf-321	376	12	olawale	olawale	PROPN
gujaf-321	376	13	,	,	PUNCT
gujaf-321	376	14	l.	l.	PROPN
gujaf-321	376	15	s.	s.	PROPN
gujaf-321	376	16	(	(	PUNCT
gujaf-321	376	17	2020	2020	NUM
gujaf-321	376	18	)	)	PUNCT
gujaf-321	376	19	.	.	PUNCT
gujaf-321	377	1	working	work	VERB
gujaf-321	377	2	capital	capital	NOUN
gujaf-321	377	3	management	management	NOUN
gujaf-321	377	4	and	and	CCONJ
gujaf-321	377	5	firm	firm	ADJ
gujaf-321	377	6	performance	performance	NOUN
gujaf-321	377	7	:	:	PUNCT
gujaf-321	377	8	evidence	evidence	NOUN
gujaf-321	377	9	from	from	ADP
gujaf-321	377	10	nigerian	nigerian	ADJ
gujaf-321	377	11	listed	list	VERB
gujaf-321	377	12	firms	firm	NOUN
gujaf-321	377	13	.	.	PUNCT
gujaf-321	378	1	journal	journal	PROPN
gujaf-321	378	2	of	of	ADP
gujaf-321	378	3	management	management	NOUN
gujaf-321	378	4	and	and	CCONJ
gujaf-321	378	5	strategy	strategy	NOUN
gujaf-321	378	6	,	,	PUNCT
gujaf-321	378	7	11(4	11(4	NUM
gujaf-321	378	8	)	)	PUNCT
gujaf-321	378	9	,	,	PUNCT
gujaf-321	378	10	5767	5767	NUM
gujaf-321	378	11	.	.	PUNCT
gujaf-321	379	1	doi	doi	NOUN
gujaf-321	379	2	:	:	PUNCT
gujaf-321	379	3	10.5430	10.5430	NUM
gujaf-321	379	4	/	/	SYM
gujaf-321	379	5	jms.v11n4p57	jms.v11n4p57	PROPN
gujaf-321	379	6	oyelere	oyelere	ADV
gujaf-321	379	7	,	,	PUNCT
gujaf-321	379	8	p.	p.	NOUN
gujaf-321	379	9	,	,	PUNCT
gujaf-321	379	10	&	&	CCONJ
gujaf-321	379	11	osho	osho	PROPN
gujaf-321	379	12	,	,	PUNCT
gujaf-321	379	13	a.	a.	NOUN
gujaf-321	379	14	(	(	PUNCT
gujaf-321	379	15	2021	2021	NUM
gujaf-321	379	16	)	)	PUNCT
gujaf-321	379	17	.	.	PUNCT
gujaf-321	380	1	impact	impact	NOUN
gujaf-321	380	2	of	of	ADP
gujaf-321	380	3	working	work	VERB
gujaf-321	380	4	capital	capital	NOUN
gujaf-321	380	5	management	management	NOUN
gujaf-321	380	6	on	on	ADP
gujaf-321	380	7	firm	firm	ADJ
gujaf-321	380	8	performance	performance	NOUN
gujaf-321	380	9	:	:	PUNCT
gujaf-321	380	10	evidence	evidence	NOUN
gujaf-321	380	11	from	from	ADP
gujaf-321	380	12	nigerian	nigerian	ADJ
gujaf-321	380	13	banks	bank	NOUN
gujaf-321	380	14	.	.	PUNCT
gujaf-321	381	1	journal	journal	PROPN
gujaf-321	381	2	of	of	ADP
gujaf-321	381	3	accounting	accounting	NOUN
gujaf-321	381	4	and	and	CCONJ
gujaf-321	381	5	financial	financial	ADJ
gujaf-321	381	6	management	management	NOUN
gujaf-321	381	7	,	,	PUNCT
gujaf-321	381	8	7(1	7(1	NUM
gujaf-321	381	9	)	)	PUNCT
gujaf-321	381	10	,	,	PUNCT
gujaf-321	381	11	12	12	NUM
gujaf-321	381	12	-	-	SYM
gujaf-321	381	13	24	24	NUM
gujaf-321	381	14	.	.	PUNCT
gujaf-321	382	1	doi	doi	NOUN
gujaf-321	382	2	:	:	PUNCT
gujaf-321	382	3	10.11648	10.11648	NUM
gujaf-321	382	4	/	/	SYM
gujaf-321	382	5	j.jafm.20210701.12	j.jafm.20210701.12	PROPN
gujaf-321	382	6	pandya	pandya	PROPN
gujaf-321	382	7	,	,	PUNCT
gujaf-321	382	8	b.	b.	PROPN
gujaf-321	382	9	h.	h.	PROPN
gujaf-321	382	10	(	(	PUNCT
gujaf-321	382	11	2016	2016	NUM
gujaf-321	382	12	)	)	PUNCT
gujaf-321	382	13	.	.	PUNCT
gujaf-321	383	1	the	the	DET
gujaf-321	383	2	relationship	relationship	NOUN
gujaf-321	383	3	between	between	ADP
gujaf-321	383	4	operating	operate	VERB
gujaf-321	383	5	cycle	cycle	NOUN
gujaf-321	383	6	ratios	ratio	NOUN
gujaf-321	383	7	and	and	CCONJ
gujaf-321	383	8	market	market	NOUN
gujaf-321	383	9	value	value	NOUN
gujaf-321	383	10	added	add	VERB
gujaf-321	383	11	(	(	PUNCT
gujaf-321	383	12	mva	mva	NOUN
gujaf-321	383	13	):	):	PUNCT
gujaf-321	383	14	an	an	DET
gujaf-321	383	15	empirical	empirical	ADJ
gujaf-321	383	16	analysis	analysis	NOUN
gujaf-321	383	17	of	of	ADP
gujaf-321	383	18	listed	list	VERB
gujaf-321	383	19	companies	company	NOUN
gujaf-321	383	20	of	of	ADP
gujaf-321	383	21	india	india	PROPN
gujaf-321	383	22	.	.	PUNCT
gujaf-321	384	1	amity	amity	PROPN
gujaf-321	384	2	journal	journal	NOUN
gujaf-321	384	3	of	of	ADP
gujaf-321	384	4	finance	finance	NOUN
gujaf-321	384	5	,	,	PUNCT
gujaf-321	384	6	1(1	1(1	NUM
gujaf-321	384	7	)	)	PUNCT
gujaf-321	384	8	,	,	PUNCT
gujaf-321	384	9	107	107	NUM
gujaf-321	384	10	-	-	SYM
gujaf-321	384	11	116	116	NUM
gujaf-321	384	12	.	.	PUNCT
gujaf-321	385	1	ponsian	ponsian	PROPN
gujaf-321	385	2	,	,	PUNCT
gujaf-321	385	3	n.	n.	NOUN
gujaf-321	385	4	,	,	PUNCT
gujaf-321	385	5	chrispina	chrispina	PROPN
gujaf-321	385	6	,	,	PUNCT
gujaf-321	385	7	k.	k.	PROPN
gujaf-321	385	8	,	,	PUNCT
gujaf-321	385	9	tago	tago	PROPN
gujaf-321	385	10	,	,	PUNCT
gujaf-321	385	11	g.	g.	PROPN
gujaf-321	385	12	,	,	PUNCT
gujaf-321	385	13	&	&	CCONJ
gujaf-321	385	14	mkiibi	mkiibi	PROPN
gujaf-321	385	15	,	,	PUNCT
gujaf-321	385	16	h.	h.	PROPN
gujaf-321	385	17	(	(	PUNCT
gujaf-321	385	18	2014	2014	NUM
gujaf-321	385	19	)	)	PUNCT
gujaf-321	385	20	.	.	PUNCT
gujaf-321	386	1	the	the	DET
gujaf-321	386	2	effect	effect	NOUN
gujaf-321	386	3	of	of	ADP
gujaf-321	386	4	working	work	VERB
gujaf-321	386	5	capital	capital	NOUN
gujaf-321	386	6	management	management	NOUN
gujaf-321	386	7	on	on	ADP
gujaf-321	386	8	profitability	profitability	NOUN
gujaf-321	386	9	.	.	PUNCT
gujaf-321	387	1	international	international	ADJ
gujaf-321	387	2	journal	journal	PROPN
gujaf-321	387	3	of	of	ADP
gujaf-321	387	4	economics	economic	NOUN
gujaf-321	387	5	,	,	PUNCT
gujaf-321	387	6	finance	finance	NOUN
gujaf-321	387	7	and	and	CCONJ
gujaf-321	387	8	management	management	NOUN
gujaf-321	387	9	sciences	science	NOUN
gujaf-321	387	10	,	,	PUNCT
gujaf-321	387	11	2(6	2(6	NUM
gujaf-321	387	12	)	)	PUNCT
gujaf-321	387	13	,	,	PUNCT
gujaf-321	387	14	347	347	NUM
gujaf-321	387	15	-	-	SYM
gujaf-321	387	16	355	355	NUM
gujaf-321	387	17	.	.	PUNCT
gujaf-321	388	1	raheman	raheman	NOUN
gujaf-321	388	2	,	,	PUNCT
gujaf-321	388	3	a.	a.	PROPN
gujaf-321	388	4	,	,	PUNCT
gujaf-321	388	5	&	&	CCONJ
gujaf-321	388	6	nasr	nasr	PROPN
gujaf-321	388	7	,	,	PUNCT
gujaf-321	388	8	m.	m.	NOUN
gujaf-321	388	9	(	(	PUNCT
gujaf-321	388	10	2007	2007	NUM
gujaf-321	388	11	)	)	PUNCT
gujaf-321	388	12	.	.	PUNCT
gujaf-321	389	1	working	work	VERB
gujaf-321	389	2	capital	capital	NOUN
gujaf-321	389	3	management	management	NOUN
gujaf-321	389	4	and	and	CCONJ
gujaf-321	389	5	profitability	profitability	NOUN
gujaf-321	389	6	–	–	PUNCT
gujaf-321	389	7	case	case	NOUN
gujaf-321	389	8	of	of	ADP
gujaf-321	389	9	pakistani	pakistani	ADJ
gujaf-321	389	10	firms	firm	NOUN
gujaf-321	389	11	.	.	PUNCT
gujaf-321	390	1	international	international	ADJ
gujaf-321	390	2	review	review	NOUN
gujaf-321	390	3	of	of	ADP
gujaf-321	390	4	business	business	NOUN
gujaf-321	390	5	research	research	NOUN
gujaf-321	390	6	papers	paper	NOUN
gujaf-321	390	7	,	,	PUNCT
gujaf-321	390	8	3(1	3(1	NUM
gujaf-321	390	9	)	)	PUNCT
gujaf-321	390	10	,	,	PUNCT
gujaf-321	390	11	279300	279300	NUM
gujaf-321	390	12	.	.	PUNCT
gujaf-321	391	1	rey	rey	PROPN
gujaf-321	391	2	-	-	PUNCT
gujaf-321	391	3	ares	ares	PROPN
gujaf-321	391	4	,	,	PUNCT
gujaf-321	391	5	l.	l.	PROPN
gujaf-321	391	6	,	,	PUNCT
gujaf-321	391	7	fernández	fernández	PROPN
gujaf-321	391	8	-	-	PUNCT
gujaf-321	391	9	lópez	lópez	PROPN
gujaf-321	391	10	,	,	PUNCT
gujaf-321	391	11	s.	s.	PROPN
gujaf-321	391	12	,	,	PUNCT
gujaf-321	391	13	&	&	CCONJ
gujaf-321	391	14	rodeiro	rodeiro	NOUN
gujaf-321	391	15	-	-	PUNCT
gujaf-321	391	16	pazos	pazos	PROPN
gujaf-321	391	17	,	,	PUNCT
gujaf-321	391	18	d.	d.	NOUN
gujaf-321	391	19	(	(	PUNCT
gujaf-321	391	20	2021	2021	NUM
gujaf-321	391	21	)	)	PUNCT
gujaf-321	391	22	.	.	PUNCT
gujaf-321	392	1	impact	impact	NOUN
gujaf-321	392	2	of	of	ADP
gujaf-321	392	3	working	work	VERB
gujaf-321	392	4	capital	capital	NOUN
gujaf-321	392	5	management	management	NOUN
gujaf-321	392	6	on	on	ADP
gujaf-321	392	7	profitability	profitability	NOUN
gujaf-321	392	8	for	for	ADP
gujaf-321	392	9	spanish	spanish	ADJ
gujaf-321	392	10	fish	fish	NOUN
gujaf-321	392	11	canning	canning	NOUN
gujaf-321	392	12	companies	company	NOUN
gujaf-321	392	13	.	.	PUNCT
gujaf-321	393	1	marine	marine	ADJ
gujaf-321	393	2	policy	policy	NOUN
gujaf-321	393	3	,	,	PUNCT
gujaf-321	393	4	130	130	NUM
gujaf-321	393	5	,	,	PUNCT
gujaf-321	393	6	104583	104583	NUM
gujaf-321	393	7	.	.	PUNCT
gujaf-321	394	1	sadiq	sadiq	PROPN
gujaf-321	394	2	,	,	PUNCT
gujaf-321	394	3	a.	a.	NOUN
gujaf-321	394	4	m.	m.	NOUN
gujaf-321	394	5	,	,	PUNCT
gujaf-321	394	6	&	&	CCONJ
gujaf-321	394	7	oluseye	oluseye	NOUN
gujaf-321	394	8	,	,	PUNCT
gujaf-321	394	9	o.	o.	NOUN
gujaf-321	394	10	o.	o.	PROPN
gujaf-321	394	11	(	(	PUNCT
gujaf-321	394	12	2020	2020	NUM
gujaf-321	394	13	)	)	PUNCT
gujaf-321	394	14	.	.	PUNCT
gujaf-321	395	1	working	work	VERB
gujaf-321	395	2	capital	capital	NOUN
gujaf-321	395	3	management	management	NOUN
gujaf-321	395	4	and	and	CCONJ
gujaf-321	395	5	firm	firm	ADJ
gujaf-321	395	6	performance	performance	NOUN
gujaf-321	395	7	:	:	PUNCT
gujaf-321	395	8	evidence	evidence	NOUN
gujaf-321	395	9	from	from	ADP
gujaf-321	395	10	nigerian	nigerian	ADJ
gujaf-321	395	11	non	non	ADJ
gujaf-321	395	12	-	-	ADJ
gujaf-321	395	13	financial	financial	ADJ
gujaf-321	395	14	firms	firm	NOUN
gujaf-321	395	15	.	.	PUNCT
gujaf-321	396	1	journal	journal	NOUN
gujaf-321	396	2	of	of	ADP
gujaf-321	396	3	accounting	accounting	NOUN
gujaf-321	396	4	and	and	CCONJ
gujaf-321	396	5	financial	financial	ADJ
gujaf-321	396	6	management	management	NOUN
gujaf-321	396	7	,	,	PUNCT
gujaf-321	396	8	6(2	6(2	NUM
gujaf-321	396	9	)	)	PUNCT
gujaf-321	396	10	,	,	PUNCT
gujaf-321	396	11	68	68	NUM
gujaf-321	396	12	-	-	SYM
gujaf-321	396	13	78	78	NUM
gujaf-321	396	14	.	.	PUNCT
gujaf-321	397	1	doi	doi	NOUN
gujaf-321	397	2	:	:	PUNCT
gujaf-321	397	3	10.11648	10.11648	NUM
gujaf-321	397	4	/	/	SYM
gujaf-321	397	5	j.jafm.20200602.12	j.jafm.20200602.12	NUM
gujaf-321	397	6	saunders	saunder	NOUN
gujaf-321	397	7	,	,	PUNCT
gujaf-321	397	8	m.	m.	NOUN
gujaf-321	397	9	,	,	PUNCT
gujaf-321	397	10	lewis	lewis	PROPN
gujaf-321	397	11	,	,	PUNCT
gujaf-321	397	12	p.	p.	PROPN
gujaf-321	397	13	,	,	PUNCT
gujaf-321	397	14	&	&	CCONJ
gujaf-321	397	15	thornhill	thornhill	PROPN
gujaf-321	397	16	,	,	PUNCT
gujaf-321	397	17	a.	a.	NOUN
gujaf-321	397	18	(	(	PUNCT
gujaf-321	397	19	2009	2009	NUM
gujaf-321	397	20	)	)	PUNCT
gujaf-321	397	21	.	.	PUNCT
gujaf-321	398	1	research	research	NOUN
gujaf-321	398	2	methods	method	NOUN
gujaf-321	398	3	for	for	ADP
gujaf-321	398	4	business	business	NOUN
gujaf-321	398	5	students	student	NOUN
gujaf-321	398	6	(	(	PUNCT
gujaf-321	398	7	5th	5th	ADJ
gujaf-321	398	8	ed	ed	NOUN
gujaf-321	398	9	.	.	PUNCT
gujaf-321	398	10	)	)	PUNCT
gujaf-321	398	11	.	.	PUNCT
gujaf-321	399	1	harlow	harlow	PROPN
gujaf-321	399	2	:	:	PUNCT
gujaf-321	399	3	pearson	pearson	PROPN
gujaf-321	399	4	education	education	PROPN
gujaf-321	399	5	.	.	PUNCT
gujaf-321	400	1	shapiro	shapiro	PROPN
gujaf-321	400	2	,	,	PUNCT
gujaf-321	400	3	a.	a.	PROPN
gujaf-321	400	4	c.	c.	PROPN
gujaf-321	400	5	,	,	PUNCT
gujaf-321	400	6	&	&	CCONJ
gujaf-321	400	7	balbirer	balbirer	PROPN
gujaf-321	400	8	,	,	PUNCT
gujaf-321	400	9	s.	s.	PROPN
gujaf-321	400	10	d.	d.	PROPN
gujaf-321	400	11	(	(	PUNCT
gujaf-321	400	12	2000	2000	NUM
gujaf-321	400	13	)	)	PUNCT
gujaf-321	400	14	.	.	PUNCT
gujaf-321	401	1	modern	modern	ADJ
gujaf-321	401	2	corporate	corporate	ADJ
gujaf-321	401	3	finance	finance	NOUN
gujaf-321	401	4	:	:	PUNCT
gujaf-321	401	5	a	a	DET
gujaf-321	401	6	multidisciplinary	multidisciplinary	ADJ
gujaf-321	401	7	approach	approach	NOUN
gujaf-321	401	8	to	to	AUX
gujaf-321	401	9	value	value	NOUN
gujaf-321	401	10	creation	creation	NOUN
gujaf-321	401	11	.	.	PUNCT
gujaf-321	402	1	journal	journal	NOUN
gujaf-321	402	2	of	of	ADP
gujaf-321	402	3	public	public	ADJ
gujaf-321	402	4	administration	administration	NOUN
gujaf-321	402	5	,	,	PUNCT
gujaf-321	402	6	finance	finance	NOUN
gujaf-321	402	7	and	and	CCONJ
gujaf-321	402	8	law	law	NOUN
gujaf-321	402	9	,	,	PUNCT
gujaf-321	402	10	(	(	PUNCT
gujaf-321	402	11	07	07	NUM
gujaf-321	402	12	)	)	PUNCT
gujaf-321	402	13	,	,	PUNCT
gujaf-321	402	14	62	62	NUM
gujaf-321	402	15	-	-	SYM
gujaf-321	402	16	70	70	NUM
gujaf-321	402	17	.	.	PUNCT
gujaf-321	403	1	gusau	gusau	PROPN
gujaf-321	403	2	journal	journal	PROPN
gujaf-321	403	3	of	of	ADP
gujaf-321	403	4	accounting	accounting	NOUN
gujaf-321	403	5	and	and	CCONJ
gujaf-321	403	6	finance	finance	NOUN
gujaf-321	403	7	,	,	PUNCT
gujaf-321	403	8	vol	vol	NOUN
gujaf-321	403	9	.	.	PROPN
gujaf-321	403	10	5	5	NUM
gujaf-321	403	11	,	,	PUNCT
gujaf-321	403	12	issue	issue	NOUN
gujaf-321	403	13	2	2	NUM
gujaf-321	403	14	,	,	PUNCT
gujaf-321	403	15	october	october	PROPN
gujaf-321	403	16	,	,	PUNCT
gujaf-321	403	17	2024	2024	NUM
gujaf-321	403	18	368	368	NUM
gujaf-321	403	19	shehu	shehu	NOUN
gujaf-321	403	20	,	,	PUNCT
gujaf-321	403	21	u.	u.	PROPN
gujaf-321	403	22	h.	h.	PROPN
gujaf-321	403	23	,	,	PUNCT
gujaf-321	403	24	&	&	CCONJ
gujaf-321	403	25	bello	bello	PROPN
gujaf-321	403	26	,	,	PUNCT
gujaf-321	403	27	a.	a.	NOUN
gujaf-321	403	28	a.	a.	NOUN
gujaf-321	403	29	(	(	PUNCT
gujaf-321	403	30	2013	2013	NUM
gujaf-321	403	31	)	)	PUNCT
gujaf-321	403	32	.	.	PUNCT
gujaf-321	404	1	firm	firm	ADJ
gujaf-321	404	2	characteristics	characteristic	NOUN
gujaf-321	404	3	and	and	CCONJ
gujaf-321	404	4	financial	financial	ADJ
gujaf-321	404	5	reporting	reporting	NOUN
gujaf-321	404	6	quality	quality	NOUN
gujaf-321	404	7	of	of	ADP
gujaf-321	404	8	listed	list	VERB
gujaf-321	404	9	manufacturing	manufacturing	NOUN
gujaf-321	404	10	firms	firm	NOUN
gujaf-321	404	11	in	in	ADP
gujaf-321	404	12	nigeria	nigeria	PROPN
gujaf-321	404	13	.	.	PUNCT
gujaf-321	405	1	international	international	ADJ
gujaf-321	405	2	journal	journal	PROPN
gujaf-321	405	3	of	of	ADP
gujaf-321	405	4	accounting	accounting	NOUN
gujaf-321	405	5	and	and	CCONJ
gujaf-321	405	6	taxation	taxation	NOUN
gujaf-321	405	7	,	,	PUNCT
gujaf-321	405	8	1(1	1(1	NUM
gujaf-321	405	9	)	)	PUNCT
gujaf-321	405	10	,	,	PUNCT
gujaf-321	405	11	13	13	NUM
gujaf-321	405	12	-	-	SYM
gujaf-321	405	13	34	34	NUM
gujaf-321	405	14	.	.	PUNCT
gujaf-321	406	1	twahirwa	twahirwa	PROPN
gujaf-321	406	2	,	,	PUNCT
gujaf-321	406	3	e.	e.	PROPN
gujaf-321	406	4	,	,	PUNCT
gujaf-321	406	5	tobias	tobias	PROPN
gujaf-321	406	6	,	,	PUNCT
gujaf-321	406	7	o.	o.	PROPN
gujaf-321	406	8	&	&	CCONJ
gujaf-321	406	9	mbabazi	mbabazi	PROPN
gujaf-321	406	10	,	,	PUNCT
gujaf-321	406	11	m.p	m.p	PROPN
gujaf-321	406	12	.	.	PROPN
gujaf-321	406	13	(	(	PUNCT
gujaf-321	406	14	2016	2016	NUM
gujaf-321	406	15	)	)	PUNCT
gujaf-321	406	16	.	.	PUNCT
gujaf-321	407	1	effect	effect	NOUN
gujaf-321	407	2	of	of	ADP
gujaf-321	407	3	working	work	VERB
gujaf-321	407	4	capital	capital	NOUN
gujaf-321	407	5	management	management	NOUN
gujaf-321	407	6	on	on	ADP
gujaf-321	407	7	organizational	organizational	ADJ
gujaf-321	407	8	performance	performance	NOUN
gujaf-321	407	9	,	,	PUNCT
gujaf-321	407	10	international	international	ADJ
gujaf-321	407	11	journal	journal	NOUN
gujaf-321	407	12	of	of	ADP
gujaf-321	407	13	thesis	thesis	NOUN
gujaf-321	407	14	projects	project	NOUN
gujaf-321	407	15	and	and	CCONJ
gujaf-321	407	16	dissertations	dissertation	NOUN
gujaf-321	407	17	(	(	PUNCT
gujaf-321	407	18	ijtp	ijtp	NOUN
gujaf-321	407	19	d	d	PROPN
gujaf-321	407	20	)	)	PUNCT
gujaf-321	407	21	,	,	PUNCT
gujaf-321	407	22	4(2	4(2	NUM
gujaf-321	407	23	)	)	PUNCT
gujaf-321	407	24	,	,	PUNCT
gujaf-321	407	25	143	143	NUM
gujaf-321	407	26	-	-	SYM
gujaf-321	407	27	151	151	NUM
gujaf-321	407	28	uguru	uguru	ADJ
gujaf-321	407	29	,	,	PUNCT
gujaf-321	407	30	l.	l.	PROPN
gujaf-321	407	31	c.	c.	PROPN
gujaf-321	407	32	,	,	PUNCT
gujaf-321	407	33	chukwu	chukwu	NOUN
gujaf-321	407	34	,	,	PUNCT
gujaf-321	407	35	u.	u.	PROPN
gujaf-321	407	36	c.	c.	PROPN
gujaf-321	407	37	,	,	PUNCT
gujaf-321	407	38	&	&	CCONJ
gujaf-321	407	39	elom	elom	PROPN
gujaf-321	407	40	,	,	PUNCT
gujaf-321	407	41	j.	j.	PROPN
gujaf-321	407	42	o.	o.	PROPN
gujaf-321	407	43	(	(	PUNCT
gujaf-321	407	44	2018	2018	NUM
gujaf-321	407	45	)	)	PUNCT
gujaf-321	407	46	.	.	PUNCT
gujaf-321	408	1	effect	effect	NOUN
gujaf-321	408	2	of	of	ADP
gujaf-321	408	3	working	work	VERB
gujaf-321	408	4	capital	capital	NOUN
gujaf-321	408	5	management	management	NOUN
gujaf-321	408	6	on	on	ADP
gujaf-321	408	7	the	the	DET
gujaf-321	408	8	profitability	profitability	NOUN
gujaf-321	408	9	of	of	ADP
gujaf-321	408	10	brewery	brewery	NOUN
gujaf-321	408	11	firms	firm	NOUN
gujaf-321	408	12	in	in	ADP
gujaf-321	408	13	nigeria	nigeria	PROPN
gujaf-321	408	14	.	.	PUNCT
gujaf-321	409	1	journal	journal	PROPN
gujaf-321	409	2	of	of	ADP
gujaf-321	409	3	economics	economic	NOUN
gujaf-321	409	4	and	and	CCONJ
gujaf-321	409	5	finance	finance	NOUN
gujaf-321	409	6	,	,	PUNCT
gujaf-321	409	7	9(2	9(2	NUM
gujaf-321	409	8	)	)	PUNCT
gujaf-321	409	9	,	,	PUNCT
gujaf-321	409	10	9	9	NUM
gujaf-321	409	11	-	-	SYM
gujaf-321	409	12	20	20	NUM
gujaf-321	409	13	.	.	PUNCT
gujaf-321	410	1	umenzekwe	umenzekwe	NOUN
gujaf-321	410	2	,	,	PUNCT
gujaf-321	410	3	p.	p.	PROPN
gujaf-321	410	4	c.	c.	PROPN
gujaf-321	410	5	,	,	PUNCT
gujaf-321	410	6	okoye	okoye	PROPN
gujaf-321	410	7	,	,	PUNCT
gujaf-321	410	8	e.	e.	PROPN
gujaf-321	410	9	i.	i.	PROPN
gujaf-321	410	10	,	,	PUNCT
gujaf-321	410	11	&	&	CCONJ
gujaf-321	410	12	aggreh	aggreh	NOUN
gujaf-321	410	13	,	,	PUNCT
gujaf-321	410	14	m.	m.	NOUN
gujaf-321	410	15	(	(	PUNCT
gujaf-321	410	16	2021	2021	NUM
gujaf-321	410	17	)	)	PUNCT
gujaf-321	410	18	.	.	PUNCT
gujaf-321	411	1	working	work	VERB
gujaf-321	411	2	capital	capital	NOUN
gujaf-321	411	3	management	management	NOUN
gujaf-321	411	4	and	and	CCONJ
gujaf-321	411	5	financial	financial	ADJ
gujaf-321	411	6	performance	performance	NOUN
gujaf-321	411	7	:	:	PUNCT
gujaf-321	411	8	evidence	evidence	NOUN
gujaf-321	411	9	from	from	ADP
gujaf-321	411	10	selected	select	VERB
gujaf-321	411	11	nigerian	nigerian	ADJ
gujaf-321	411	12	manufacturing	manufacturing	NOUN
gujaf-321	411	13	firms	firm	NOUN
gujaf-321	411	14	.	.	PUNCT
gujaf-321	412	1	journal	journal	PROPN
gujaf-321	412	2	of	of	ADP
gujaf-321	412	3	contemporary	contemporary	ADJ
gujaf-321	412	4	issues	issue	NOUN
gujaf-321	412	5	in	in	ADP
gujaf-321	412	6	accounting	accounting	NOUN
gujaf-321	412	7	,	,	PUNCT
gujaf-321	412	8	2(1	2(1	NUM
gujaf-321	412	9	)	)	PUNCT
gujaf-321	412	10	,	,	PUNCT
gujaf-321	412	11	141	141	NUM
gujaf-321	412	12	-	-	SYM
gujaf-321	412	13	156	156	NUM
gujaf-321	412	14	.	.	PUNCT
gujaf-321	413	1	uremadu	uremadu	ADJ
gujaf-321	413	2	,	,	PUNCT
gujaf-321	413	3	s.	s.	PROPN
gujaf-321	413	4	o.	o.	PROPN
gujaf-321	413	5	,	,	PUNCT
gujaf-321	413	6	egbide	egbide	PROPN
gujaf-321	413	7	,	,	PUNCT
gujaf-321	413	8	b.	b.	PROPN
gujaf-321	413	9	c.	c.	PROPN
gujaf-321	413	10	,	,	PUNCT
gujaf-321	413	11	&	&	CCONJ
gujaf-321	413	12	enyi	enyi	PROPN
gujaf-321	413	13	,	,	PUNCT
gujaf-321	413	14	p.	p.	PROPN
gujaf-321	413	15	e.	e.	PROPN
gujaf-321	413	16	(	(	PUNCT
gujaf-321	413	17	2012	2012	NUM
gujaf-321	413	18	)	)	PUNCT
gujaf-321	413	19	.	.	PUNCT
gujaf-321	414	1	working	work	VERB
gujaf-321	414	2	capital	capital	NOUN
gujaf-321	414	3	management	management	NOUN
gujaf-321	414	4	,	,	PUNCT
gujaf-321	414	5	liquidity	liquidity	NOUN
gujaf-321	414	6	and	and	CCONJ
gujaf-321	414	7	corporate	corporate	ADJ
gujaf-321	414	8	profitability	profitability	NOUN
gujaf-321	414	9	among	among	ADP
gujaf-321	414	10	quoted	quote	VERB
gujaf-321	414	11	firms	firm	NOUN
gujaf-321	414	12	in	in	ADP
gujaf-321	414	13	nigeria	nigeria	PROPN
gujaf-321	414	14	evidence	evidence	NOUN
gujaf-321	414	15	from	from	ADP
gujaf-321	414	16	the	the	DET
gujaf-321	414	17	productive	productive	ADJ
gujaf-321	414	18	sector	sector	NOUN
gujaf-321	414	19	.	.	PUNCT
gujaf-321	415	1	international	international	ADJ
gujaf-321	415	2	journal	journal	PROPN
gujaf-321	415	3	of	of	ADP
gujaf-321	415	4	academic	academic	ADJ
gujaf-321	415	5	research	research	NOUN
gujaf-321	415	6	in	in	ADP
gujaf-321	415	7	accounting	accounting	NOUN
gujaf-321	415	8	,	,	PUNCT
gujaf-321	415	9	finance	finance	NOUN
gujaf-321	415	10	and	and	CCONJ
gujaf-321	415	11	management	management	NOUN
gujaf-321	415	12	sciences	science	NOUN
gujaf-321	415	13	,	,	PUNCT
gujaf-321	415	14	2(1	2(1	NUM
gujaf-321	415	15	)	)	PUNCT
gujaf-321	415	16	,	,	PUNCT
gujaf-321	415	17	80	80	NUM
gujaf-321	415	18	-	-	SYM
gujaf-321	415	19	97	97	NUM
gujaf-321	415	20	uremadu	uremadu	ADJ
gujaf-321	415	21	,	,	PUNCT
gujaf-321	415	22	s.	s.	PROPN
gujaf-321	415	23	o.	o.	PROPN
gujaf-321	415	24	,	,	PUNCT
gujaf-321	415	25	egbide	egbide	PROPN
gujaf-321	415	26	,	,	PUNCT
gujaf-321	415	27	b.	b.	PROPN
gujaf-321	415	28	c.	c.	PROPN
gujaf-321	415	29	,	,	PUNCT
gujaf-321	415	30	&	&	CCONJ
gujaf-321	415	31	enyi	enyi	PROPN
gujaf-321	415	32	,	,	PUNCT
gujaf-321	415	33	p.	p.	PROPN
gujaf-321	415	34	e.	e.	PROPN
gujaf-321	415	35	(	(	PUNCT
gujaf-321	415	36	2018	2018	NUM
gujaf-321	415	37	)	)	PUNCT
gujaf-321	415	38	.	.	PUNCT
gujaf-321	416	1	working	work	VERB
gujaf-321	416	2	capital	capital	NOUN
gujaf-321	416	3	management	management	NOUN
gujaf-321	416	4	,	,	PUNCT
gujaf-321	416	5	liquidity	liquidity	NOUN
gujaf-321	416	6	and	and	CCONJ
gujaf-321	416	7	corporate	corporate	ADJ
gujaf-321	416	8	profitability	profitability	NOUN
gujaf-321	416	9	among	among	ADP
gujaf-321	416	10	quoted	quote	VERB
gujaf-321	416	11	firms	firm	NOUN
gujaf-321	416	12	in	in	ADP
gujaf-321	416	13	nigeria	nigeria	PROPN
gujaf-321	416	14	:	:	PUNCT
gujaf-321	416	15	evidence	evidence	NOUN
gujaf-321	416	16	from	from	ADP
gujaf-321	416	17	the	the	DET
gujaf-321	416	18	productive	productive	ADJ
gujaf-321	416	19	sector	sector	NOUN
gujaf-321	416	20	.	.	PUNCT
gujaf-321	417	1	international	international	ADJ
gujaf-321	417	2	journal	journal	PROPN
gujaf-321	417	3	of	of	ADP
gujaf-321	417	4	academic	academic	ADJ
gujaf-321	417	5	research	research	NOUN
gujaf-321	417	6	in	in	ADP
gujaf-321	417	7	accounting	accounting	NOUN
gujaf-321	417	8	,	,	PUNCT
gujaf-321	417	9	finance	finance	NOUN
gujaf-321	417	10	and	and	CCONJ
gujaf-321	417	11	management	management	NOUN
gujaf-321	417	12	sciences	science	NOUN
gujaf-321	417	13	,	,	PUNCT
gujaf-321	417	14	2(1	2(1	NUM
gujaf-321	417	15	)	)	PUNCT
gujaf-321	417	16	,	,	PUNCT
gujaf-321	417	17	80	80	NUM
gujaf-321	417	18	-	-	SYM
gujaf-321	417	19	97	97	NUM
gujaf-321	417	20	.	.	PUNCT
gujaf-321	418	1	uwuigbe	uwuigbe	NOUN
gujaf-321	418	2	,	,	PUNCT
gujaf-321	418	3	u.	u.	PROPN
gujaf-321	418	4	,	,	PUNCT
gujaf-321	418	5	itegboje	itegboje	NOUN
gujaf-321	418	6	,	,	PUNCT
gujaf-321	418	7	o.	o.	PROPN
gujaf-321	418	8	j.	j.	PROPN
gujaf-321	418	9	,	,	PUNCT
gujaf-321	418	10	&	&	CCONJ
gujaf-321	418	11	akinnibosun	akinnibosun	PROPN
gujaf-321	418	12	,	,	PUNCT
gujaf-321	418	13	f.	f.	PROPN
gujaf-321	418	14	i.	i.	PROPN
gujaf-321	418	15	(	(	PUNCT
gujaf-321	418	16	2020	2020	NUM
gujaf-321	418	17	)	)	PUNCT
gujaf-321	418	18	.	.	PUNCT
gujaf-321	419	1	working	work	VERB
gujaf-321	419	2	capital	capital	NOUN
gujaf-321	419	3	management	management	NOUN
gujaf-321	419	4	and	and	CCONJ
gujaf-321	419	5	firm	firm	ADJ
gujaf-321	419	6	performance	performance	NOUN
gujaf-321	419	7	:	:	PUNCT
gujaf-321	419	8	evidence	evidence	NOUN
gujaf-321	419	9	from	from	ADP
gujaf-321	419	10	nigerian	nigerian	ADJ
gujaf-321	419	11	smes	sme	NOUN
gujaf-321	419	12	.	.	PUNCT
gujaf-321	420	1	journal	journal	PROPN
gujaf-321	420	2	of	of	ADP
gujaf-321	420	3	accounting	accounting	NOUN
gujaf-321	420	4	and	and	CCONJ
gujaf-321	420	5	financial	financial	ADJ
gujaf-321	420	6	management	management	NOUN
gujaf-321	420	7	,	,	PUNCT
gujaf-321	420	8	6(1	6(1	NUM
gujaf-321	420	9	)	)	PUNCT
gujaf-321	420	10	,	,	PUNCT
gujaf-321	420	11	24	24	NUM
gujaf-321	420	12	-	-	SYM
gujaf-321	420	13	34	34	NUM
gujaf-321	420	14	.	.	PUNCT
gujaf-321	421	1	doi	doi	NOUN
gujaf-321	421	2	:	:	PUNCT
gujaf-321	421	3	10.11648	10.11648	NUM
gujaf-321	421	4	/	/	SYM
gujaf-321	421	5	j.jafm	j.jafm	X
gujaf-321	421	6	.	.	PUNCT
gujaf-321	422	1	vahid	vahid	PROPN
gujaf-321	422	2	,	,	PUNCT
gujaf-321	422	3	t.	t.	PROPN
gujaf-321	422	4	k.	k.	PROPN
gujaf-321	422	5	,	,	PUNCT
gujaf-321	422	6	mohsen	mohsen	PROPN
gujaf-321	422	7	,	,	PUNCT
gujaf-321	422	8	a.	a.	PROPN
gujaf-321	422	9	k.	k.	PROPN
gujaf-321	422	10	,	,	PUNCT
gujaf-321	422	11	&	&	CCONJ
gujaf-321	422	12	mohammadreza	mohammadreza	PROPN
gujaf-321	422	13	,	,	PUNCT
gujaf-321	422	14	e.	e.	PROPN
gujaf-321	422	15	(	(	PUNCT
gujaf-321	422	16	2012	2012	NUM
gujaf-321	422	17	)	)	PUNCT
gujaf-321	422	18	.	.	PUNCT
gujaf-321	423	1	the	the	DET
gujaf-321	423	2	impact	impact	NOUN
gujaf-321	423	3	of	of	ADP
gujaf-321	423	4	working	work	VERB
gujaf-321	423	5	capital	capital	NOUN
gujaf-321	423	6	management	management	NOUN
gujaf-321	423	7	policies	policy	NOUN
gujaf-321	423	8	on	on	ADP
gujaf-321	423	9	firm	firm	NOUN
gujaf-321	423	10	’s	’s	PART
gujaf-321	423	11	profitability	profitability	NOUN
gujaf-321	423	12	and	and	CCONJ
gujaf-321	423	13	value	value	NOUN
gujaf-321	423	14	:	:	PUNCT
gujaf-321	423	15	evidence	evidence	NOUN
gujaf-321	423	16	from	from	ADP
gujaf-321	423	17	iranian	iranian	ADJ
gujaf-321	423	18	companies	company	NOUN
gujaf-321	423	19	.	.	PUNCT
gujaf-321	424	1	international	international	ADJ
gujaf-321	424	2	research	research	PROPN
gujaf-321	424	3	journal	journal	NOUN
gujaf-321	424	4	of	of	ADP
gujaf-321	424	5	finance	finance	NOUN
gujaf-321	424	6	and	and	CCONJ
gujaf-321	424	7	economics	economic	NOUN
gujaf-321	424	8	,	,	PUNCT
gujaf-321	424	9	88(1	88(1	NOUN
gujaf-321	424	10	)	)	PUNCT
gujaf-321	424	11	,	,	PUNCT
gujaf-321	424	12	155162	155162	NUM
gujaf-321	424	13	.	.	PUNCT
gujaf-321	425	1	van	van	PROPN
gujaf-321	425	2	horne	horne	PROPN
gujaf-321	425	3	,	,	PUNCT
gujaf-321	425	4	j.	j.	PROPN
gujaf-321	425	5	c.	c.	PROPN
gujaf-321	425	6	,	,	PUNCT
gujaf-321	425	7	&	&	CCONJ
gujaf-321	425	8	wachowicz	wachowicz	PROPN
gujaf-321	425	9	jr	jr	PROPN
gujaf-321	425	10	,	,	PUNCT
gujaf-321	425	11	j.	j.	PROPN
gujaf-321	425	12	m.	m.	PROPN
gujaf-321	425	13	(	(	PUNCT
gujaf-321	425	14	2008	2008	NUM
gujaf-321	425	15	)	)	PUNCT
gujaf-321	425	16	.	.	PUNCT
gujaf-321	426	1	fundamentals	fundamental	NOUN
gujaf-321	426	2	of	of	ADP
gujaf-321	426	3	finance	finance	NOUN
gujaf-321	426	4	management	management	NOUN
gujaf-321	426	5	.	.	PUNCT
gujaf-321	427	1	yd	yd	PROPN
gujaf-321	427	2	williams	williams	PROPN
gujaf-321	427	3	,	,	PUNCT
gujaf-321	427	4	moscow	moscow	PROPN
gujaf-321	427	5	.	.	PUNCT
gujaf-321	428	1	wambia	wambia	PROPN
gujaf-321	428	2	,	,	PUNCT
gujaf-321	428	3	w.	w.	PROPN
gujaf-321	428	4	o.	o.	PROPN
gujaf-321	428	5	,	,	PUNCT
gujaf-321	428	6	&	&	CCONJ
gujaf-321	428	7	jagongo	jagongo	PROPN
gujaf-321	428	8	,	,	PUNCT
gujaf-321	428	9	a.	a.	NOUN
gujaf-321	428	10	(	(	PUNCT
gujaf-321	428	11	2020	2020	NUM
gujaf-321	428	12	)	)	PUNCT
gujaf-321	428	13	.	.	PUNCT
gujaf-321	429	1	the	the	DET
gujaf-321	429	2	effects	effect	NOUN
gujaf-321	429	3	of	of	ADP
gujaf-321	429	4	working	work	VERB
gujaf-321	429	5	capital	capital	NOUN
gujaf-321	429	6	management	management	NOUN
gujaf-321	429	7	practices	practice	NOUN
gujaf-321	429	8	on	on	ADP
gujaf-321	429	9	the	the	DET
gujaf-321	429	10	financial	financial	ADJ
gujaf-321	429	11	performance	performance	NOUN
gujaf-321	429	12	of	of	ADP
gujaf-321	429	13	insurance	insurance	NOUN
gujaf-321	429	14	companies	company	NOUN
gujaf-321	429	15	in	in	ADP
gujaf-321	429	16	kenya	kenya	PROPN
gujaf-321	429	17	.	.	PUNCT
gujaf-321	430	1	international	international	ADJ
gujaf-321	430	2	academic	academic	ADJ
gujaf-321	430	3	journal	journal	NOUN
gujaf-321	430	4	of	of	ADP
gujaf-321	430	5	economics	economic	NOUN
gujaf-321	430	6	and	and	CCONJ
gujaf-321	430	7	finance	finance	NOUN
gujaf-321	430	8	,	,	PUNCT
gujaf-321	430	9	3(5	3(5	NUM
gujaf-321	430	10	)	)	PUNCT
gujaf-321	430	11	,	,	PUNCT
gujaf-321	430	12	103	103	NUM
gujaf-321	430	13	-	-	SYM
gujaf-321	430	14	120	120	NUM
gujaf-321	430	15	.	.	PUNCT