id	sid	tid	token	lemma	pos
gujaf-335	1	1	gusau	gusau	PROPN
gujaf-335	1	2	journal	journal	NOUN
gujaf-335	1	3	of	of	ADP
gujaf-335	1	4	accounting	accounting	NOUN
gujaf-335	1	5	and	and	CCONJ
gujaf-335	1	6	finance	finance	NOUN
gujaf-335	1	7	,	,	PUNCT
gujaf-335	1	8	vol	vol	NOUN
gujaf-335	1	9	.	.	PROPN
gujaf-335	1	10	5	5	NUM
gujaf-335	1	11	,	,	PUNCT
gujaf-335	1	12	issue	issue	NOUN
gujaf-335	1	13	2	2	NUM
gujaf-335	1	14	,	,	PUNCT
gujaf-335	1	15	october	october	PROPN
gujaf-335	1	16	,	,	PUNCT
gujaf-335	1	17	2024	2024	NUM
gujaf-335	1	18	i	i	PRON
gujaf-335	1	19	gusau	gusau	PROPN
gujaf-335	1	20	journal	journal	NOUN
gujaf-335	1	21	of	of	ADP
gujaf-335	1	22	accounting	accounting	NOUN
gujaf-335	1	23	and	and	CCONJ
gujaf-335	1	24	finance	finance	NOUN
gujaf-335	1	25	(	(	PUNCT
gujaf-335	1	26	gujaf	gujaf	NOUN
gujaf-335	1	27	)	)	PUNCT
gujaf-335	1	28	vol	vol	NOUN
gujaf-335	1	29	.	.	NOUN
gujaf-335	2	1	5	5	NUM
gujaf-335	2	2	issue	issue	NOUN
gujaf-335	2	3	2	2	NUM
gujaf-335	2	4	,	,	PUNCT
gujaf-335	2	5	october	october	PROPN
gujaf-335	2	6	,	,	PUNCT
gujaf-335	2	7	2024	2024	NUM
gujaf-335	2	8	issn	issn	X
gujaf-335	2	9	:	:	PUNCT
gujaf-335	2	10	2756	2756	NUM
gujaf-335	2	11	-	-	PUNCT
gujaf-335	2	12	665x	665x	NOUN
gujaf-335	2	13	a	a	DET
gujaf-335	2	14	publication	publication	NOUN
gujaf-335	2	15	of	of	ADP
gujaf-335	2	16	department	department	NOUN
gujaf-335	2	17	of	of	ADP
gujaf-335	2	18	accounting	accounting	NOUN
gujaf-335	2	19	and	and	CCONJ
gujaf-335	2	20	finance	finance	NOUN
gujaf-335	2	21	,	,	PUNCT
gujaf-335	2	22	faculty	faculty	NOUN
gujaf-335	2	23	of	of	ADP
gujaf-335	2	24	management	management	NOUN
gujaf-335	2	25	and	and	CCONJ
gujaf-335	2	26	social	social	ADJ
gujaf-335	2	27	sciences	science	NOUN
gujaf-335	2	28	,	,	PUNCT
gujaf-335	2	29	federal	federal	ADJ
gujaf-335	2	30	university	university	NOUN
gujaf-335	2	31	gusau	gusau	NOUN
gujaf-335	2	32	,	,	PUNCT
gujaf-335	2	33	zamfara	zamfara	PROPN
gujaf-335	2	34	state	state	PROPN
gujaf-335	2	35	-nigeria	-nigeria	PROPN
gujaf-335	2	36	gusau	gusau	ADJ
gujaf-335	2	37	journal	journal	NOUN
gujaf-335	2	38	of	of	ADP
gujaf-335	2	39	accounting	accounting	NOUN
gujaf-335	2	40	and	and	CCONJ
gujaf-335	2	41	finance	finance	NOUN
gujaf-335	2	42	,	,	PUNCT
gujaf-335	2	43	vol	vol	NOUN
gujaf-335	2	44	.	.	PROPN
gujaf-335	2	45	5	5	NUM
gujaf-335	2	46	,	,	PUNCT
gujaf-335	2	47	issue	issue	NOUN
gujaf-335	2	48	2	2	NUM
gujaf-335	2	49	,	,	PUNCT
gujaf-335	2	50	october	october	PROPN
gujaf-335	2	51	,	,	PUNCT
gujaf-335	2	52	2024	2024	NUM
gujaf-335	2	53	ii	ii	NUM
gujaf-335	2	54	©	©	PROPN
gujaf-335	2	55	department	department	PROPN
gujaf-335	2	56	of	of	ADP
gujaf-335	2	57	accounting	accounting	NOUN
gujaf-335	2	58	and	and	CCONJ
gujaf-335	2	59	finance	finance	NOUN
gujaf-335	2	60	vol	vol	NOUN
gujaf-335	2	61	.	.	PUNCT
gujaf-335	2	62	5	5	NUM
gujaf-335	2	63	issue	issue	NOUN
gujaf-335	2	64	2	2	NUM
gujaf-335	2	65	october	october	PROPN
gujaf-335	2	66	,	,	PUNCT
gujaf-335	2	67	2024	2024	NUM
gujaf-335	2	68	issn	issn	X
gujaf-335	2	69	:	:	PUNCT
gujaf-335	2	70	2756	2756	NUM
gujaf-335	2	71	-	-	PUNCT
gujaf-335	2	72	665x	665x	NOUN
gujaf-335	2	73	a	a	DET
gujaf-335	2	74	publication	publication	NOUN
gujaf-335	2	75	of	of	ADP
gujaf-335	2	76	department	department	NOUN
gujaf-335	2	77	of	of	ADP
gujaf-335	2	78	accounting	accounting	NOUN
gujaf-335	2	79	and	and	CCONJ
gujaf-335	2	80	finance	finance	NOUN
gujaf-335	2	81	,	,	PUNCT
gujaf-335	2	82	faculty	faculty	NOUN
gujaf-335	2	83	of	of	ADP
gujaf-335	2	84	management	management	NOUN
gujaf-335	2	85	and	and	CCONJ
gujaf-335	2	86	social	social	ADJ
gujaf-335	2	87	sciences	science	NOUN
gujaf-335	2	88	,	,	PUNCT
gujaf-335	2	89	federal	federal	ADJ
gujaf-335	2	90	university	university	NOUN
gujaf-335	2	91	gusau	gusau	NOUN
gujaf-335	2	92	,	,	PUNCT
gujaf-335	2	93	zamfara	zamfara	PROPN
gujaf-335	2	94	state	state	NOUN
gujaf-335	2	95	-nigeria	-nigeria	PROPN
gujaf-335	2	96	all	all	DET
gujaf-335	2	97	rights	right	NOUN
gujaf-335	2	98	reserved	reserve	VERB
gujaf-335	2	99	except	except	SCONJ
gujaf-335	2	100	for	for	ADP
gujaf-335	2	101	academic	academic	ADJ
gujaf-335	2	102	purposes	purpose	NOUN
gujaf-335	2	103	no	no	DET
gujaf-335	2	104	part	part	NOUN
gujaf-335	2	105	or	or	CCONJ
gujaf-335	2	106	whole	whole	NOUN
gujaf-335	2	107	of	of	ADP
gujaf-335	2	108	this	this	DET
gujaf-335	2	109	publication	publication	NOUN
gujaf-335	2	110	is	be	AUX
gujaf-335	2	111	allowed	allow	VERB
gujaf-335	2	112	to	to	PART
gujaf-335	2	113	be	be	AUX
gujaf-335	2	114	reproduced	reproduce	VERB
gujaf-335	2	115	,	,	PUNCT
gujaf-335	2	116	stored	store	VERB
gujaf-335	2	117	in	in	ADP
gujaf-335	2	118	a	a	DET
gujaf-335	2	119	retrieval	retrieval	NOUN
gujaf-335	2	120	system	system	NOUN
gujaf-335	2	121	or	or	CCONJ
gujaf-335	2	122	transmitted	transmit	VERB
gujaf-335	2	123	in	in	ADP
gujaf-335	2	124	any	any	DET
gujaf-335	2	125	form	form	NOUN
gujaf-335	2	126	or	or	CCONJ
gujaf-335	2	127	by	by	ADP
gujaf-335	2	128	any	any	DET
gujaf-335	2	129	means	mean	NOUN
gujaf-335	2	130	be	be	AUX
gujaf-335	2	131	it	it	PRON
gujaf-335	2	132	mechanical	mechanical	ADJ
gujaf-335	2	133	,	,	PUNCT
gujaf-335	2	134	electrical	electrical	ADJ
gujaf-335	2	135	,	,	PUNCT
gujaf-335	2	136	photocopying	photocopying	NOUN
gujaf-335	2	137	,	,	PUNCT
gujaf-335	2	138	recording	recording	NOUN
gujaf-335	2	139	or	or	CCONJ
gujaf-335	2	140	otherwise	otherwise	ADV
gujaf-335	2	141	,	,	PUNCT
gujaf-335	2	142	without	without	ADP
gujaf-335	2	143	prior	prior	ADJ
gujaf-335	2	144	permission	permission	NOUN
gujaf-335	2	145	of	of	ADP
gujaf-335	2	146	the	the	DET
gujaf-335	2	147	copyright	copyright	NOUN
gujaf-335	2	148	owner	owner	NOUN
gujaf-335	2	149	.	.	PUNCT
gujaf-335	3	1	published	publish	VERB
gujaf-335	3	2	and	and	CCONJ
gujaf-335	3	3	printed	print	VERB
gujaf-335	3	4	by	by	ADP
gujaf-335	3	5	:	:	PUNCT
gujaf-335	3	6	ahmadu	ahmadu	PROPN
gujaf-335	3	7	bello	bello	PROPN
gujaf-335	3	8	university	university	PROPN
gujaf-335	3	9	press	press	NOUN
gujaf-335	3	10	limited	limit	VERB
gujaf-335	3	11	,	,	PUNCT
gujaf-335	3	12	zaria	zaria	PROPN
gujaf-335	3	13	kaduna	kaduna	PROPN
gujaf-335	3	14	state	state	PROPN
gujaf-335	3	15	,	,	PUNCT
gujaf-335	3	16	nigeria	nigeria	PROPN
gujaf-335	3	17	.	.	PUNCT
gujaf-335	4	1	tel	tel	ADP
gujaf-335	4	2	:	:	PUNCT
gujaf-335	4	3	08065949711	08065949711	NUM
gujaf-335	4	4	,	,	PUNCT
gujaf-335	4	5	069	069	NUM
gujaf-335	4	6	-	-	SYM
gujaf-335	4	7	879121	879121	NUM
gujaf-335	4	8	e	e	NOUN
gujaf-335	4	9	-	-	NOUN
gujaf-335	4	10	mail	mail	NOUN
gujaf-335	4	11	:	:	PUNCT
gujaf-335	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-335	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-335	5	1	website	website	NOUN
gujaf-335	5	2	:	:	PUNCT
gujaf-335	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-335	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-335	5	5	gusau	gusau	PROPN
gujaf-335	5	6	journal	journal	PROPN
gujaf-335	5	7	of	of	ADP
gujaf-335	5	8	accounting	accounting	NOUN
gujaf-335	5	9	and	and	CCONJ
gujaf-335	5	10	finance	finance	NOUN
gujaf-335	5	11	,	,	PUNCT
gujaf-335	5	12	vol	vol	NOUN
gujaf-335	5	13	.	.	PROPN
gujaf-335	5	14	5	5	NUM
gujaf-335	5	15	,	,	PUNCT
gujaf-335	5	16	issue	issue	NOUN
gujaf-335	5	17	2	2	NUM
gujaf-335	5	18	,	,	PUNCT
gujaf-335	5	19	october	october	PROPN
gujaf-335	5	20	,	,	PUNCT
gujaf-335	5	21	2024	2024	NUM
gujaf-335	5	22	iii	iii	NUM
gujaf-335	5	23	editorial	editorial	PROPN
gujaf-335	5	24	board	board	NOUN
gujaf-335	5	25	editor	editor	NOUN
gujaf-335	5	26	-	-	PUNCT
gujaf-335	5	27	in	in	ADP
gujaf-335	5	28	-	-	PUNCT
gujaf-335	5	29	chief	chief	NOUN
gujaf-335	5	30	:	:	PUNCT
gujaf-335	5	31	prof	prof	PROPN
gujaf-335	5	32	.	.	PUNCT
gujaf-335	5	33	shehu	shehu	PROPN
gujaf-335	5	34	usman	usman	PROPN
gujaf-335	5	35	hassan	hassan	PROPN
gujaf-335	5	36	department	department	PROPN
gujaf-335	5	37	of	of	ADP
gujaf-335	5	38	accounting	accounting	PROPN
gujaf-335	5	39	,	,	PUNCT
gujaf-335	5	40	federal	federal	ADJ
gujaf-335	5	41	university	university	PROPN
gujaf-335	5	42	of	of	ADP
gujaf-335	5	43	kashere	kashere	PROPN
gujaf-335	5	44	,	,	PUNCT
gujaf-335	5	45	gombe	gombe	ADJ
gujaf-335	5	46	state	state	NOUN
gujaf-335	5	47	.	.	PUNCT
gujaf-335	6	1	associate	associate	NOUN
gujaf-335	6	2	editor	editor	NOUN
gujaf-335	6	3	:	:	PUNCT
gujaf-335	6	4	dr	dr	PROPN
gujaf-335	6	5	.	.	PROPN
gujaf-335	6	6	muhammad	muhammad	PROPN
gujaf-335	6	7	mustapha	mustapha	PROPN
gujaf-335	6	8	bagudo	bagudo	PROPN
gujaf-335	6	9	department	department	PROPN
gujaf-335	6	10	of	of	ADP
gujaf-335	6	11	accounting	accounting	PROPN
gujaf-335	6	12	,	,	PUNCT
gujaf-335	6	13	ahmadu	ahmadu	PROPN
gujaf-335	6	14	bello	bello	PROPN
gujaf-335	6	15	university	university	PROPN
gujaf-335	6	16	zaria	zaria	PROPN
gujaf-335	6	17	,	,	PUNCT
gujaf-335	6	18	kaduna	kaduna	PROPN
gujaf-335	6	19	state	state	PROPN
gujaf-335	6	20	.	.	PUNCT
gujaf-335	7	1	managing	manage	VERB
gujaf-335	7	2	editor	editor	NOUN
gujaf-335	7	3	:	:	PUNCT
gujaf-335	7	4	dr	dr	PROPN
gujaf-335	7	5	.	.	PROPN
gujaf-335	7	6	umar	umar	PROPN
gujaf-335	7	7	farouk	farouk	PROPN
gujaf-335	7	8	abdulkarim	abdulkarim	PROPN
gujaf-335	7	9	department	department	PROPN
gujaf-335	7	10	of	of	ADP
gujaf-335	7	11	accounting	accounting	NOUN
gujaf-335	7	12	and	and	CCONJ
gujaf-335	7	13	finance	finance	NOUN
gujaf-335	7	14	,	,	PUNCT
gujaf-335	7	15	federal	federal	ADJ
gujaf-335	7	16	university	university	NOUN
gujaf-335	7	17	gusau	gusau	PROPN
gujaf-335	7	18	,	,	PUNCT
gujaf-335	7	19	zamfara	zamfara	PROPN
gujaf-335	7	20	state	state	PROPN
gujaf-335	7	21	.	.	PUNCT
gujaf-335	8	1	editorial	editorial	PROPN
gujaf-335	8	2	board	board	NOUN
gujaf-335	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-335	8	4	modu	modu	PROPN
gujaf-335	8	5	kumshe	kumshe	PROPN
gujaf-335	8	6	department	department	PROPN
gujaf-335	8	7	of	of	ADP
gujaf-335	8	8	accounting	accounting	PROPN
gujaf-335	8	9	,	,	PUNCT
gujaf-335	8	10	university	university	NOUN
gujaf-335	8	11	of	of	ADP
gujaf-335	8	12	maiduguri	maiduguri	PROPN
gujaf-335	8	13	,	,	PUNCT
gujaf-335	8	14	borno	borno	PROPN
gujaf-335	8	15	state	state	PROPN
gujaf-335	8	16	.	.	PUNCT
gujaf-335	9	1	prof	prof	PROPN
gujaf-335	9	2	ugochukwu	ugochukwu	PROPN
gujaf-335	9	3	c.	c.	PROPN
gujaf-335	9	4	nzewi	nzewi	VERB
gujaf-335	9	5	department	department	PROPN
gujaf-335	9	6	of	of	ADP
gujaf-335	9	7	accounting	accounting	PROPN
gujaf-335	9	8	,	,	PUNCT
gujaf-335	9	9	paul	paul	PROPN
gujaf-335	9	10	university	university	PROPN
gujaf-335	9	11	awka	awka	NOUN
gujaf-335	9	12	,	,	PUNCT
gujaf-335	9	13	anambra	anambra	PROPN
gujaf-335	9	14	state	state	PROPN
gujaf-335	9	15	.	.	PUNCT
gujaf-335	10	1	prof	prof	PROPN
gujaf-335	10	2	kabir	kabir	PROPN
gujaf-335	10	3	tahir	tahir	PROPN
gujaf-335	10	4	hamid	hamid	PROPN
gujaf-335	10	5	department	department	PROPN
gujaf-335	10	6	of	of	ADP
gujaf-335	10	7	accounting	accounting	PROPN
gujaf-335	10	8	,	,	PUNCT
gujaf-335	10	9	bayero	bayero	PROPN
gujaf-335	10	10	university	university	PROPN
gujaf-335	10	11	,	,	PUNCT
gujaf-335	10	12	kano	kano	PROPN
gujaf-335	10	13	,	,	PUNCT
gujaf-335	10	14	kano	kano	PROPN
gujaf-335	10	15	state	state	PROPN
gujaf-335	10	16	.	.	PUNCT
gujaf-335	11	1	prof	prof	PROPN
gujaf-335	11	2	.	.	PUNCT
gujaf-335	12	1	ekoja	ekoja	PROPN
gujaf-335	12	2	b.	b.	PROPN
gujaf-335	12	3	ekoja	ekoja	PROPN
gujaf-335	12	4	department	department	PROPN
gujaf-335	12	5	of	of	ADP
gujaf-335	12	6	accounting	accounting	PROPN
gujaf-335	12	7	,	,	PUNCT
gujaf-335	12	8	university	university	PROPN
gujaf-335	12	9	of	of	ADP
gujaf-335	12	10	jos	jos	PROPN
gujaf-335	12	11	.	.	PROPN
gujaf-335	12	12	prof	prof	PROPN
gujaf-335	12	13	.	.	PUNCT
gujaf-335	13	1	clifford	clifford	PROPN
gujaf-335	13	2	ofurum	ofurum	PROPN
gujaf-335	13	3	department	department	PROPN
gujaf-335	13	4	of	of	ADP
gujaf-335	13	5	accounting	accounting	PROPN
gujaf-335	13	6	,	,	PUNCT
gujaf-335	13	7	university	university	NOUN
gujaf-335	13	8	of	of	ADP
gujaf-335	13	9	portharcourt	portharcourt	PROPN
gujaf-335	13	10	,	,	PUNCT
gujaf-335	13	11	rivers	river	NOUN
gujaf-335	13	12	state	state	PROPN
gujaf-335	13	13	.	.	PUNCT
gujaf-335	14	1	prof	prof	PROPN
gujaf-335	14	2	.	.	PUNCT
gujaf-335	15	1	ahmad	ahmad	PROPN
gujaf-335	15	2	bello	bello	PROPN
gujaf-335	15	3	dogarawa	dogarawa	PROPN
gujaf-335	15	4	department	department	PROPN
gujaf-335	15	5	of	of	ADP
gujaf-335	15	6	accounting	accounting	NOUN
gujaf-335	15	7	,	,	PUNCT
gujaf-335	15	8	ahmadu	ahmadu	PROPN
gujaf-335	15	9	bello	bello	PROPN
gujaf-335	15	10	university	university	PROPN
gujaf-335	15	11	zaria	zaria	PROPN
gujaf-335	15	12	.	.	PUNCT
gujaf-335	16	1	prof	prof	PROPN
gujaf-335	16	2	.	.	PUNCT
gujaf-335	17	1	yusuf	yusuf	PROPN
gujaf-335	17	2	.	.	PUNCT
gujaf-335	18	1	b.	b.	PROPN
gujaf-335	18	2	rahman	rahman	PROPN
gujaf-335	18	3	department	department	PROPN
gujaf-335	18	4	of	of	ADP
gujaf-335	18	5	accounting	accounting	PROPN
gujaf-335	18	6	,	,	PUNCT
gujaf-335	18	7	lagos	lagos	NOUN
gujaf-335	18	8	state	state	PROPN
gujaf-335	18	9	university	university	PROPN
gujaf-335	18	10	,	,	PUNCT
gujaf-335	18	11	lagos	lagos	NOUN
gujaf-335	18	12	state	state	NOUN
gujaf-335	18	13	.	.	PUNCT
gujaf-335	19	1	prof	prof	PROPN
gujaf-335	19	2	.	.	PUNCT
gujaf-335	20	1	suleiman	suleiman	PROPN
gujaf-335	20	2	a.	a.	PROPN
gujaf-335	20	3	s.	s.	PROPN
gujaf-335	20	4	aruwa	aruwa	PROPN
gujaf-335	20	5	department	department	PROPN
gujaf-335	20	6	of	of	ADP
gujaf-335	20	7	accounting	accounting	PROPN
gujaf-335	20	8	,	,	PUNCT
gujaf-335	20	9	nasarawa	nasarawa	PROPN
gujaf-335	20	10	state	state	PROPN
gujaf-335	20	11	university	university	PROPN
gujaf-335	20	12	,	,	PUNCT
gujaf-335	20	13	keffi	keffi	PROPN
gujaf-335	20	14	,	,	PUNCT
gujaf-335	20	15	nasarawa	nasarawa	PROPN
gujaf-335	20	16	state	state	PROPN
gujaf-335	20	17	.	.	PUNCT
gujaf-335	21	1	prof	prof	PROPN
gujaf-335	21	2	.	.	PUNCT
gujaf-335	22	1	muhammad	muhammad	PROPN
gujaf-335	22	2	junaidu	junaidu	PROPN
gujaf-335	22	3	kurawa	kurawa	PROPN
gujaf-335	22	4	department	department	PROPN
gujaf-335	22	5	of	of	ADP
gujaf-335	22	6	accounting	accounting	PROPN
gujaf-335	22	7	,	,	PUNCT
gujaf-335	22	8	bayero	bayero	PROPN
gujaf-335	22	9	university	university	PROPN
gujaf-335	22	10	kano	kano	PROPN
gujaf-335	22	11	,	,	PUNCT
gujaf-335	22	12	kano	kano	PROPN
gujaf-335	22	13	state	state	PROPN
gujaf-335	22	14	.	.	PUNCT
gujaf-335	23	1	prof	prof	PROPN
gujaf-335	23	2	.	.	PUNCT
gujaf-335	24	1	muhammad	muhammad	PROPN
gujaf-335	24	2	habibu	habibu	ADJ
gujaf-335	24	3	sabari	sabari	PROPN
gujaf-335	24	4	department	department	PROPN
gujaf-335	24	5	of	of	ADP
gujaf-335	24	6	accounting	accounting	NOUN
gujaf-335	24	7	,	,	PUNCT
gujaf-335	24	8	ahmadu	ahmadu	PROPN
gujaf-335	24	9	bello	bello	PROPN
gujaf-335	24	10	university	university	PROPN
gujaf-335	24	11	,	,	PUNCT
gujaf-335	24	12	zaria	zaria	PROPN
gujaf-335	24	13	.	.	PUNCT
gujaf-335	25	1	gusau	gusau	PROPN
gujaf-335	25	2	journal	journal	PROPN
gujaf-335	25	3	of	of	ADP
gujaf-335	25	4	accounting	accounting	NOUN
gujaf-335	25	5	and	and	CCONJ
gujaf-335	25	6	finance	finance	NOUN
gujaf-335	25	7	,	,	PUNCT
gujaf-335	25	8	vol	vol	NOUN
gujaf-335	25	9	.	.	PROPN
gujaf-335	25	10	5	5	NUM
gujaf-335	25	11	,	,	PUNCT
gujaf-335	25	12	issue	issue	NOUN
gujaf-335	25	13	2	2	NUM
gujaf-335	25	14	,	,	PUNCT
gujaf-335	25	15	october	october	PROPN
gujaf-335	25	16	,	,	PUNCT
gujaf-335	25	17	2024	2024	NUM
gujaf-335	25	18	iv	iv	NUM
gujaf-335	25	19	prof	prof	NOUN
gujaf-335	25	20	.	.	PUNCT
gujaf-335	26	1	okpanachi	okpanachi	PROPN
gujaf-335	26	2	joshua	joshua	PROPN
gujaf-335	26	3	department	department	PROPN
gujaf-335	26	4	of	of	ADP
gujaf-335	26	5	accounting	accounting	NOUN
gujaf-335	26	6	and	and	CCONJ
gujaf-335	26	7	management	management	NOUN
gujaf-335	26	8	,	,	PUNCT
gujaf-335	26	9	nigerian	nigerian	ADJ
gujaf-335	26	10	defence	defence	PROPN
gujaf-335	26	11	academy	academy	PROPN
gujaf-335	26	12	,	,	PUNCT
gujaf-335	26	13	kaduna	kaduna	PROPN
gujaf-335	26	14	.	.	PROPN
gujaf-335	26	15	prof	prof	PROPN
gujaf-335	26	16	.	.	PUNCT
gujaf-335	27	1	hassan	hassan	PROPN
gujaf-335	27	2	ibrahim	ibrahim	PROPN
gujaf-335	27	3	department	department	PROPN
gujaf-335	27	4	of	of	ADP
gujaf-335	27	5	accounting	accounting	PROPN
gujaf-335	27	6	,	,	PUNCT
gujaf-335	27	7	ibb	ibb	NOUN
gujaf-335	27	8	university	university	NOUN
gujaf-335	27	9	,	,	PUNCT
gujaf-335	27	10	lapai	lapai	NOUN
gujaf-335	27	11	,	,	PUNCT
gujaf-335	27	12	niger	niger	NOUN
gujaf-335	27	13	state	state	NOUN
gujaf-335	27	14	.	.	PUNCT
gujaf-335	28	1	prof	prof	PROPN
gujaf-335	28	2	.	.	PUNCT
gujaf-335	29	1	ifeoma	ifeoma	PROPN
gujaf-335	29	2	mary	mary	PROPN
gujaf-335	29	3	okwo	okwo	PROPN
gujaf-335	29	4	department	department	PROPN
gujaf-335	29	5	of	of	ADP
gujaf-335	29	6	accounting	accounting	PROPN
gujaf-335	29	7	,	,	PUNCT
gujaf-335	29	8	enugu	enugu	PROPN
gujaf-335	29	9	state	state	PROPN
gujaf-335	29	10	university	university	PROPN
gujaf-335	29	11	of	of	ADP
gujaf-335	29	12	science	science	NOUN
gujaf-335	29	13	and	and	CCONJ
gujaf-335	29	14	technology	technology	NOUN
gujaf-335	29	15	,	,	PUNCT
gujaf-335	29	16	enugu	enugu	PROPN
gujaf-335	29	17	state	state	PROPN
gujaf-335	29	18	.	.	PUNCT
gujaf-335	30	1	prof	prof	PROPN
gujaf-335	30	2	.	.	PROPN
gujaf-335	31	1	aminu	aminu	PROPN
gujaf-335	31	2	isah	isah	PROPN
gujaf-335	31	3	department	department	PROPN
gujaf-335	31	4	of	of	ADP
gujaf-335	31	5	accounting	accounting	PROPN
gujaf-335	31	6	,	,	PUNCT
gujaf-335	31	7	bayero	bayero	PROPN
gujaf-335	31	8	university	university	PROPN
gujaf-335	31	9	,	,	PUNCT
gujaf-335	31	10	kano	kano	PROPN
gujaf-335	31	11	,	,	PUNCT
gujaf-335	31	12	kano	kano	PROPN
gujaf-335	31	13	state	state	PROPN
gujaf-335	31	14	.	.	PUNCT
gujaf-335	32	1	prof	prof	PROPN
gujaf-335	32	2	.	.	PUNCT
gujaf-335	33	1	ahmadu	ahmadu	PROPN
gujaf-335	33	2	bello	bello	PROPN
gujaf-335	33	3	department	department	PROPN
gujaf-335	33	4	of	of	ADP
gujaf-335	33	5	accounting	accounting	NOUN
gujaf-335	33	6	,	,	PUNCT
gujaf-335	33	7	ahmadu	ahmadu	PROPN
gujaf-335	33	8	bello	bello	PROPN
gujaf-335	33	9	university	university	PROPN
gujaf-335	33	10	,	,	PUNCT
gujaf-335	33	11	zaria	zaria	PROPN
gujaf-335	33	12	.	.	PUNCT
gujaf-335	34	1	prof	prof	PROPN
gujaf-335	34	2	.	.	PUNCT
gujaf-335	35	1	musa	musa	PROPN
gujaf-335	35	2	yelwa	yelwa	PROPN
gujaf-335	35	3	abubakar	abubakar	PROPN
gujaf-335	35	4	department	department	PROPN
gujaf-335	35	5	of	of	ADP
gujaf-335	35	6	accounting	accounting	PROPN
gujaf-335	35	7	,	,	PUNCT
gujaf-335	35	8	usmanu	usmanu	PROPN
gujaf-335	35	9	danfodiyo	danfodiyo	PROPN
gujaf-335	35	10	university	university	PROPN
gujaf-335	35	11	,	,	PUNCT
gujaf-335	35	12	sokoto	sokoto	PROPN
gujaf-335	35	13	state	state	PROPN
gujaf-335	35	14	.	.	PUNCT
gujaf-335	36	1	prof	prof	PROPN
gujaf-335	36	2	.	.	PUNCT
gujaf-335	37	1	salisu	salisu	PROPN
gujaf-335	37	2	abubakar	abubakar	PROPN
gujaf-335	37	3	department	department	PROPN
gujaf-335	37	4	of	of	ADP
gujaf-335	37	5	accounting	accounting	NOUN
gujaf-335	37	6	,	,	PUNCT
gujaf-335	37	7	ahmadu	ahmadu	PROPN
gujaf-335	37	8	bello	bello	PROPN
gujaf-335	37	9	university	university	PROPN
gujaf-335	37	10	zaria	zaria	PROPN
gujaf-335	37	11	,	,	PUNCT
gujaf-335	37	12	kaduna	kaduna	PROPN
gujaf-335	37	13	state	state	PROPN
gujaf-335	37	14	.	.	PUNCT
gujaf-335	38	1	prof	prof	PROPN
gujaf-335	38	2	.	.	PUNCT
gujaf-335	39	1	isaq	isaq	PROPN
gujaf-335	39	2	alhaji	alhaji	PROPN
gujaf-335	39	3	samaila	samaila	PROPN
gujaf-335	39	4	department	department	PROPN
gujaf-335	39	5	of	of	ADP
gujaf-335	39	6	accounting	accounting	PROPN
gujaf-335	39	7	,	,	PUNCT
gujaf-335	39	8	bayero	bayero	PROPN
gujaf-335	39	9	university	university	NOUN
gujaf-335	39	10	,	,	PUNCT
gujaf-335	39	11	kano	kano	PROPN
gujaf-335	39	12	state	state	PROPN
gujaf-335	39	13	.	.	PUNCT
gujaf-335	40	1	prof	prof	PROPN
gujaf-335	40	2	.	.	PUNCT
gujaf-335	41	1	sunusi	sunusi	PROPN
gujaf-335	41	2	sa'ad	sa'ad	PROPN
gujaf-335	41	3	ahmad	ahmad	PROPN
gujaf-335	41	4	department	department	PROPN
gujaf-335	41	5	of	of	ADP
gujaf-335	41	6	accounting	accounting	PROPN
gujaf-335	41	7	,	,	PUNCT
gujaf-335	41	8	federal	federal	ADJ
gujaf-335	41	9	university	university	NOUN
gujaf-335	41	10	dutse	dutse	NOUN
gujaf-335	41	11	,	,	PUNCT
gujaf-335	41	12	jigawa	jigawa	PROPN
gujaf-335	41	13	state	state	PROPN
gujaf-335	41	14	.	.	PUNCT
gujaf-335	42	1	prof	prof	PROPN
gujaf-335	42	2	.	.	PUNCT
gujaf-335	43	1	onipeadebenege	onipeadebenege	PROPN
gujaf-335	43	2	yahaya	yahaya	PROPN
gujaf-335	43	3	department	department	PROPN
gujaf-335	43	4	of	of	ADP
gujaf-335	43	5	accounting	accounting	PROPN
gujaf-335	43	6	,	,	PUNCT
gujaf-335	43	7	nigerian	nigerian	ADJ
gujaf-335	43	8	defence	defence	PROPN
gujaf-335	43	9	academy	academy	PROPN
gujaf-335	43	10	,	,	PUNCT
gujaf-335	43	11	kaduna	kaduna	PROPN
gujaf-335	43	12	state	state	PROPN
gujaf-335	43	13	.	.	PUNCT
gujaf-335	44	1	prof	prof	PROPN
gujaf-335	44	2	.	.	PUNCT
gujaf-335	45	1	saidu	saidu	PROPN
gujaf-335	45	2	adamu	adamu	PROPN
gujaf-335	45	3	department	department	PROPN
gujaf-335	45	4	of	of	ADP
gujaf-335	45	5	accounting	accounting	PROPN
gujaf-335	45	6	,	,	PUNCT
gujaf-335	45	7	federal	federal	ADJ
gujaf-335	45	8	university	university	PROPN
gujaf-335	45	9	of	of	ADP
gujaf-335	45	10	kashere	kashere	PROPN
gujaf-335	45	11	,	,	PUNCT
gujaf-335	45	12	gombe	gombe	ADJ
gujaf-335	45	13	state	state	NOUN
gujaf-335	45	14	.	.	PUNCT
gujaf-335	46	1	prof	prof	PROPN
gujaf-335	46	2	.	.	PUNCT
gujaf-335	47	1	farouk	farouk	PROPN
gujaf-335	47	2	adeza	adeza	PROPN
gujaf-335	47	3	school	school	NOUN
gujaf-335	47	4	of	of	ADP
gujaf-335	47	5	business	business	NOUN
gujaf-335	47	6	and	and	CCONJ
gujaf-335	47	7	entrepreneurship	entrepreneurship	NOUN
gujaf-335	47	8	,	,	PUNCT
gujaf-335	47	9	american	american	PROPN
gujaf-335	47	10	university	university	PROPN
gujaf-335	47	11	of	of	ADP
gujaf-335	47	12	nigeria	nigeria	PROPN
gujaf-335	47	13	,	,	PUNCT
gujaf-335	47	14	yola	yola	PROPN
gujaf-335	47	15	.	.	PUNCT
gujaf-335	48	1	prof	prof	PROPN
gujaf-335	48	2	.	.	PUNCT
gujaf-335	49	1	fatima	fatima	PROPN
gujaf-335	49	2	alfa	alfa	PROPN
gujaf-335	49	3	department	department	PROPN
gujaf-335	49	4	of	of	ADP
gujaf-335	49	5	accounting	accounting	PROPN
gujaf-335	49	6	,	,	PUNCT
gujaf-335	49	7	university	university	NOUN
gujaf-335	49	8	of	of	ADP
gujaf-335	49	9	maiduguri	maiduguri	PROPN
gujaf-335	49	10	,	,	PUNCT
gujaf-335	49	11	borno	borno	PROPN
gujaf-335	49	12	state	state	PROPN
gujaf-335	49	13	.	.	PUNCT
gujaf-335	50	1	dr	dr	PROPN
gujaf-335	50	2	.	.	PROPN
gujaf-335	50	3	nasiru	nasiru	PROPN
gujaf-335	50	4	a.	a.	PROPN
gujaf-335	50	5	ka’oje	ka’oje	PROPN
gujaf-335	50	6	department	department	PROPN
gujaf-335	50	7	of	of	ADP
gujaf-335	50	8	accounting	accounting	PROPN
gujaf-335	50	9	,	,	PUNCT
gujaf-335	50	10	usmanu	usmanu	PROPN
gujaf-335	50	11	danfodiyo	danfodiyo	PROPN
gujaf-335	50	12	university	university	PROPN
gujaf-335	50	13	sokoto	sokoto	PROPN
gujaf-335	50	14	state	state	PROPN
gujaf-335	50	15	.	.	PUNCT
gujaf-335	51	1	dr	dr	PROPN
gujaf-335	51	2	.	.	PROPN
gujaf-335	51	3	aminu	aminu	PROPN
gujaf-335	51	4	abdullahi	abdullahi	PROPN
gujaf-335	51	5	department	department	PROPN
gujaf-335	51	6	of	of	ADP
gujaf-335	51	7	accounting	accounting	PROPN
gujaf-335	51	8	,	,	PUNCT
gujaf-335	51	9	usmanu	usmanu	PROPN
gujaf-335	51	10	danfodiyo	danfodiyo	PROPN
gujaf-335	51	11	university	university	PROPN
gujaf-335	51	12	sokoto	sokoto	PROPN
gujaf-335	51	13	,	,	PUNCT
gujaf-335	51	14	state	state	PROPN
gujaf-335	51	15	.	.	PUNCT
gujaf-335	52	1	gusau	gusau	PROPN
gujaf-335	52	2	journal	journal	PROPN
gujaf-335	52	3	of	of	ADP
gujaf-335	52	4	accounting	accounting	NOUN
gujaf-335	52	5	and	and	CCONJ
gujaf-335	52	6	finance	finance	NOUN
gujaf-335	52	7	,	,	PUNCT
gujaf-335	52	8	vol	vol	NOUN
gujaf-335	52	9	.	.	PROPN
gujaf-335	52	10	5	5	NUM
gujaf-335	52	11	,	,	PUNCT
gujaf-335	52	12	issue	issue	NOUN
gujaf-335	52	13	2	2	NUM
gujaf-335	52	14	,	,	PUNCT
gujaf-335	52	15	october	october	PROPN
gujaf-335	52	16	,	,	PUNCT
gujaf-335	52	17	2024	2024	NUM
gujaf-335	52	18	v	v	PROPN
gujaf-335	52	19	dr	dr	PROPN
gujaf-335	52	20	.	.	PROPN
gujaf-335	52	21	nasiru	nasiru	PROPN
gujaf-335	52	22	yunusa	yunusa	PROPN
gujaf-335	52	23	department	department	PROPN
gujaf-335	52	24	of	of	ADP
gujaf-335	52	25	accounting	accounting	NOUN
gujaf-335	52	26	,	,	PUNCT
gujaf-335	52	27	ahmadu	ahmadu	PROPN
gujaf-335	52	28	bello	bello	PROPN
gujaf-335	52	29	university	university	PROPN
gujaf-335	52	30	zaria	zaria	PROPN
gujaf-335	52	31	.	.	PUNCT
gujaf-335	53	1	dr	dr	PROPN
gujaf-335	53	2	.	.	PROPN
gujaf-335	53	3	aisha	aisha	PROPN
gujaf-335	53	4	nuhu	nuhu	PROPN
gujaf-335	53	5	muhammad	muhammad	PROPN
gujaf-335	53	6	department	department	PROPN
gujaf-335	53	7	of	of	ADP
gujaf-335	53	8	accounting	accounting	PROPN
gujaf-335	53	9	,	,	PUNCT
gujaf-335	53	10	ahmadu	ahmadu	PROPN
gujaf-335	53	11	bello	bello	PROPN
gujaf-335	53	12	university	university	PROPN
gujaf-335	53	13	zaria	zaria	PROPN
gujaf-335	53	14	.	.	PUNCT
gujaf-335	54	1	dr	dr	PROPN
gujaf-335	54	2	.	.	PROPN
gujaf-335	54	3	lawal	lawal	PROPN
gujaf-335	54	4	muhammad	muhammad	PROPN
gujaf-335	54	5	department	department	PROPN
gujaf-335	54	6	of	of	ADP
gujaf-335	54	7	accounting	accounting	PROPN
gujaf-335	54	8	,	,	PUNCT
gujaf-335	54	9	ahmadu	ahmadu	PROPN
gujaf-335	54	10	bello	bello	PROPN
gujaf-335	54	11	university	university	PROPN
gujaf-335	54	12	zaria	zaria	PROPN
gujaf-335	54	13	.	.	PUNCT
gujaf-335	55	1	dr	dr	PROPN
gujaf-335	55	2	.	.	PROPN
gujaf-335	55	3	bashir	bashir	PROPN
gujaf-335	55	4	umar	umar	PROPN
gujaf-335	55	5	farouk	farouk	PROPN
gujaf-335	55	6	department	department	PROPN
gujaf-335	55	7	of	of	ADP
gujaf-335	55	8	economics	economic	NOUN
gujaf-335	55	9	,	,	PUNCT
gujaf-335	55	10	federal	federal	ADJ
gujaf-335	55	11	university	university	NOUN
gujaf-335	55	12	gusau	gusau	PROPN
gujaf-335	55	13	,	,	PUNCT
gujaf-335	55	14	zamfara	zamfara	PROPN
gujaf-335	55	15	state	state	PROPN
gujaf-335	55	16	.	.	PUNCT
gujaf-335	56	1	dr	dr	PROPN
gujaf-335	56	2	emmanuel	emmanuel	PROPN
gujaf-335	56	3	omokhuale	omokhuale	PROPN
gujaf-335	56	4	department	department	PROPN
gujaf-335	56	5	of	of	ADP
gujaf-335	56	6	mathematics	mathematics	PROPN
gujaf-335	56	7	,	,	PUNCT
gujaf-335	56	8	federal	federal	ADJ
gujaf-335	56	9	university	university	NOUN
gujaf-335	56	10	gusau	gusau	NOUN
gujaf-335	56	11	,	,	PUNCT
gujaf-335	56	12	zamfara	zamfara	PROPN
gujaf-335	56	13	.	.	PUNCT
gujaf-335	57	1	state	state	PROPN
gujaf-335	57	2	advisory	advisory	PROPN
gujaf-335	57	3	board	board	NOUN
gujaf-335	57	4	members	members	PROPN
gujaf-335	57	5	prof	prof	PROPN
gujaf-335	57	6	.	.	PUNCT
gujaf-335	58	1	kabiru	kabiru	PROPN
gujaf-335	58	2	isah	isah	PROPN
gujaf-335	58	3	dandago	dandago	PROPN
gujaf-335	58	4	,	,	PUNCT
gujaf-335	58	5	bayero	bayero	PROPN
gujaf-335	58	6	university	university	PROPN
gujaf-335	58	7	kano	kano	PROPN
gujaf-335	58	8	,	,	PUNCT
gujaf-335	58	9	kano	kano	PROPN
gujaf-335	58	10	state	state	PROPN
gujaf-335	58	11	.	.	PUNCT
gujaf-335	59	1	prof	prof	PROPN
gujaf-335	59	2	a	a	DET
gujaf-335	59	3	m	m	NOUN
gujaf-335	59	4	bashir	bashir	NOUN
gujaf-335	59	5	,	,	PUNCT
gujaf-335	59	6	usmanu	usmanu	PROPN
gujaf-335	59	7	danfodiyo	danfodiyo	PROPN
gujaf-335	59	8	university	university	PROPN
gujaf-335	59	9	sokoto	sokoto	PROPN
gujaf-335	59	10	,	,	PUNCT
gujaf-335	59	11	sokoto	sokoto	PROPN
gujaf-335	59	12	state	state	PROPN
gujaf-335	59	13	.	.	PUNCT
gujaf-335	60	1	prof	prof	PROPN
gujaf-335	60	2	.	.	PUNCT
gujaf-335	61	1	muhammad	muhammad	PROPN
gujaf-335	61	2	tanko	tanko	PROPN
gujaf-335	61	3	,	,	PUNCT
gujaf-335	61	4	kaduna	kaduna	PROPN
gujaf-335	61	5	state	state	PROPN
gujaf-335	61	6	university	university	PROPN
gujaf-335	61	7	,	,	PUNCT
gujaf-335	61	8	kaduna	kaduna	PROPN
gujaf-335	61	9	.	.	PROPN
gujaf-335	61	10	prof	prof	PROPN
gujaf-335	61	11	.	.	PUNCT
gujaf-335	61	12	bayero	bayero	PROPN
gujaf-335	62	1	a	a	DET
gujaf-335	62	2	m	m	NOUN
gujaf-335	62	3	sabir	sabir	NOUN
gujaf-335	62	4	,	,	PUNCT
gujaf-335	62	5	usmanu	usmanu	PROPN
gujaf-335	62	6	danfodiyo	danfodiyo	PROPN
gujaf-335	62	7	university	university	PROPN
gujaf-335	62	8	sokoto	sokoto	PROPN
gujaf-335	62	9	,	,	PUNCT
gujaf-335	62	10	sokoto	sokoto	PROPN
gujaf-335	62	11	state	state	PROPN
gujaf-335	62	12	.	.	PUNCT
gujaf-335	63	1	prof	prof	PROPN
gujaf-335	63	2	.	.	PUNCT
gujaf-335	64	1	aliyu	aliyu	PROPN
gujaf-335	64	2	sulaiman	sulaiman	PROPN
gujaf-335	64	3	kantudu	kantudu	PROPN
gujaf-335	64	4	,	,	PUNCT
gujaf-335	64	5	bayero	bayero	PROPN
gujaf-335	64	6	university	university	PROPN
gujaf-335	64	7	kano	kano	PROPN
gujaf-335	64	8	,	,	PUNCT
gujaf-335	64	9	kano	kano	PROPN
gujaf-335	64	10	state	state	PROPN
gujaf-335	64	11	.	.	PUNCT
gujaf-335	65	1	editorial	editorial	PROPN
gujaf-335	65	2	secretary	secretary	PROPN
gujaf-335	65	3	yazid	yazid	PROPN
gujaf-335	65	4	kabir	kabir	PROPN
gujaf-335	65	5	ibrahim	ibrahim	PROPN
gujaf-335	65	6	department	department	PROPN
gujaf-335	65	7	of	of	ADP
gujaf-335	65	8	accounting	accounting	NOUN
gujaf-335	65	9	and	and	CCONJ
gujaf-335	65	10	finance	finance	NOUN
gujaf-335	65	11	,	,	PUNCT
gujaf-335	65	12	federal	federal	ADJ
gujaf-335	65	13	university	university	NOUN
gujaf-335	65	14	gusau	gusau	PROPN
gujaf-335	65	15	,	,	PUNCT
gujaf-335	65	16	zamfara	zamfara	PROPN
gujaf-335	65	17	state	state	PROPN
gujaf-335	65	18	.	.	PUNCT
gujaf-335	66	1	gusau	gusau	PROPN
gujaf-335	66	2	journal	journal	PROPN
gujaf-335	66	3	of	of	ADP
gujaf-335	66	4	accounting	accounting	NOUN
gujaf-335	66	5	and	and	CCONJ
gujaf-335	66	6	finance	finance	NOUN
gujaf-335	66	7	,	,	PUNCT
gujaf-335	66	8	vol	vol	NOUN
gujaf-335	66	9	.	.	PROPN
gujaf-335	66	10	5	5	NUM
gujaf-335	66	11	,	,	PUNCT
gujaf-335	66	12	issue	issue	NOUN
gujaf-335	66	13	2	2	NUM
gujaf-335	66	14	,	,	PUNCT
gujaf-335	66	15	october	october	PROPN
gujaf-335	66	16	,	,	PUNCT
gujaf-335	66	17	2024	2024	NUM
gujaf-335	66	18	vi	vi	NOUN
gujaf-335	66	19	call	call	NOUN
gujaf-335	66	20	for	for	ADP
gujaf-335	66	21	papers	paper	NOUN
gujaf-335	66	22	the	the	DET
gujaf-335	66	23	editorial	editorial	ADJ
gujaf-335	66	24	board	board	NOUN
gujaf-335	66	25	of	of	ADP
gujaf-335	66	26	gusau	gusau	PROPN
gujaf-335	66	27	journal	journal	PROPN
gujaf-335	66	28	of	of	ADP
gujaf-335	66	29	accounting	accounting	NOUN
gujaf-335	66	30	and	and	CCONJ
gujaf-335	66	31	finance	finance	NOUN
gujaf-335	66	32	(	(	PUNCT
gujaf-335	66	33	gujaf	gujaf	NOUN
gujaf-335	66	34	)	)	PUNCT
gujaf-335	66	35	is	be	AUX
gujaf-335	66	36	hereby	hereby	ADV
gujaf-335	66	37	inviting	invite	VERB
gujaf-335	66	38	authors	author	NOUN
gujaf-335	66	39	to	to	PART
gujaf-335	66	40	submit	submit	VERB
gujaf-335	66	41	their	their	PRON
gujaf-335	66	42	unpublished	unpublished	ADJ
gujaf-335	66	43	manuscript	manuscript	NOUN
gujaf-335	66	44	for	for	ADP
gujaf-335	66	45	publication	publication	NOUN
gujaf-335	66	46	.	.	PUNCT
gujaf-335	67	1	the	the	DET
gujaf-335	67	2	journal	journal	NOUN
gujaf-335	67	3	is	be	AUX
gujaf-335	67	4	published	publish	VERB
gujaf-335	67	5	in	in	ADP
gujaf-335	67	6	two	two	NUM
gujaf-335	67	7	issues	issue	NOUN
gujaf-335	67	8	of	of	ADP
gujaf-335	67	9	april	april	PROPN
gujaf-335	67	10	and	and	CCONJ
gujaf-335	67	11	october	october	PROPN
gujaf-335	67	12	annually	annually	ADV
gujaf-335	67	13	.	.	PUNCT
gujaf-335	68	1	gujaf	gujaf	NOUN
gujaf-335	68	2	is	be	AUX
gujaf-335	68	3	a	a	DET
gujaf-335	68	4	double	double	ADJ
gujaf-335	68	5	-	-	PUNCT
gujaf-335	68	6	blind	blind	ADJ
gujaf-335	68	7	peer	peer	NOUN
gujaf-335	68	8	reviewed	review	VERB
gujaf-335	68	9	journal	journal	NOUN
gujaf-335	68	10	published	publish	VERB
gujaf-335	68	11	by	by	ADP
gujaf-335	68	12	the	the	DET
gujaf-335	68	13	department	department	NOUN
gujaf-335	68	14	of	of	ADP
gujaf-335	68	15	accounting	accounting	NOUN
gujaf-335	68	16	and	and	CCONJ
gujaf-335	68	17	finance	finance	NOUN
gujaf-335	68	18	,	,	PUNCT
gujaf-335	68	19	faculty	faculty	NOUN
gujaf-335	68	20	of	of	ADP
gujaf-335	68	21	management	management	NOUN
gujaf-335	68	22	and	and	CCONJ
gujaf-335	68	23	social	social	ADJ
gujaf-335	68	24	sciences	science	NOUN
gujaf-335	68	25	,	,	PUNCT
gujaf-335	68	26	federal	federal	ADJ
gujaf-335	68	27	university	university	NOUN
gujaf-335	68	28	gusau	gusau	NOUN
gujaf-335	68	29	,	,	PUNCT
gujaf-335	68	30	zamfara	zamfara	PROPN
gujaf-335	68	31	state	state	PROPN
gujaf-335	68	32	nigeria	nigeria	PROPN
gujaf-335	68	33	the	the	DET
gujaf-335	68	34	journal	journal	PROPN
gujaf-335	68	35	accepts	accept	VERB
gujaf-335	68	36	papers	paper	NOUN
gujaf-335	68	37	in	in	ADP
gujaf-335	68	38	all	all	DET
gujaf-335	68	39	areas	area	NOUN
gujaf-335	68	40	of	of	ADP
gujaf-335	68	41	accounting	accounting	NOUN
gujaf-335	68	42	and	and	CCONJ
gujaf-335	68	43	finance	finance	NOUN
gujaf-335	68	44	for	for	ADP
gujaf-335	68	45	publication	publication	NOUN
gujaf-335	68	46	which	which	PRON
gujaf-335	68	47	include	include	VERB
gujaf-335	68	48	:	:	PUNCT
gujaf-335	68	49	accounting	accounting	NOUN
gujaf-335	68	50	standards	standard	NOUN
gujaf-335	68	51	,	,	PUNCT
gujaf-335	68	52	accounting	account	VERB
gujaf-335	68	53	information	information	NOUN
gujaf-335	68	54	system	system	NOUN
gujaf-335	68	55	,	,	PUNCT
gujaf-335	68	56	financial	financial	ADJ
gujaf-335	68	57	reporting	reporting	NOUN
gujaf-335	68	58	,	,	PUNCT
gujaf-335	68	59	earnings	earning	NOUN
gujaf-335	68	60	management	management	NOUN
gujaf-335	68	61	,	,	PUNCT
gujaf-335	68	62	,	,	PUNCT
gujaf-335	68	63	auditing	auditing	NOUN
gujaf-335	68	64	and	and	CCONJ
gujaf-335	68	65	investigation	investigation	NOUN
gujaf-335	68	66	,	,	PUNCT
gujaf-335	68	67	auditing	auditing	NOUN
gujaf-335	68	68	and	and	CCONJ
gujaf-335	68	69	standards	standard	NOUN
gujaf-335	68	70	,	,	PUNCT
gujaf-335	68	71	public	public	ADJ
gujaf-335	68	72	sector	sector	NOUN
gujaf-335	68	73	accounting	accounting	NOUN
gujaf-335	68	74	and	and	CCONJ
gujaf-335	68	75	auditing	auditing	NOUN
gujaf-335	68	76	,	,	PUNCT
gujaf-335	68	77	taxation	taxation	NOUN
gujaf-335	68	78	and	and	CCONJ
gujaf-335	68	79	revenue	revenue	NOUN
gujaf-335	68	80	administration	administration	NOUN
gujaf-335	68	81	,	,	PUNCT
gujaf-335	68	82	corporate	corporate	ADJ
gujaf-335	68	83	governance	governance	NOUN
gujaf-335	68	84	issues	issue	NOUN
gujaf-335	68	85	,	,	PUNCT
gujaf-335	68	86	corporate	corporate	ADJ
gujaf-335	68	87	social	social	ADJ
gujaf-335	68	88	responsibility	responsibility	NOUN
gujaf-335	68	89	,	,	PUNCT
gujaf-335	68	90	sustainability	sustainability	NOUN
gujaf-335	68	91	and	and	CCONJ
gujaf-335	68	92	environmental	environmental	ADJ
gujaf-335	68	93	reporting	reporting	NOUN
gujaf-335	68	94	issue	issue	NOUN
gujaf-335	68	95	,	,	PUNCT
gujaf-335	68	96	information	information	NOUN
gujaf-335	68	97	and	and	CCONJ
gujaf-335	68	98	communication	communication	NOUN
gujaf-335	68	99	technology	technology	NOUN
gujaf-335	68	100	issues	issue	NOUN
gujaf-335	68	101	,	,	PUNCT
gujaf-335	68	102	bankruptcy	bankruptcy	NOUN
gujaf-335	68	103	prediction	prediction	NOUN
gujaf-335	68	104	,	,	PUNCT
gujaf-335	68	105	corporate	corporate	ADJ
gujaf-335	68	106	finance	finance	NOUN
gujaf-335	68	107	,	,	PUNCT
gujaf-335	68	108	personal	personal	ADJ
gujaf-335	68	109	finance	finance	NOUN
gujaf-335	68	110	,	,	PUNCT
gujaf-335	68	111	merger	merger	NOUN
gujaf-335	68	112	and	and	CCONJ
gujaf-335	68	113	acquisitions	acquisition	NOUN
gujaf-335	68	114	,	,	PUNCT
gujaf-335	68	115	capital	capital	NOUN
gujaf-335	68	116	structure	structure	NOUN
gujaf-335	68	117	,	,	PUNCT
gujaf-335	68	118	working	work	VERB
gujaf-335	68	119	capital	capital	NOUN
gujaf-335	68	120	management	management	NOUN
gujaf-335	68	121	,	,	PUNCT
gujaf-335	68	122	enterprises	enterprise	NOUN
gujaf-335	68	123	risk	risk	NOUN
gujaf-335	68	124	management	management	NOUN
gujaf-335	68	125	,	,	PUNCT
gujaf-335	68	126	entrepreneurship	entrepreneurship	NOUN
gujaf-335	68	127	,	,	PUNCT
gujaf-335	68	128	international	international	ADJ
gujaf-335	68	129	business	business	NOUN
gujaf-335	68	130	accounting	accounting	NOUN
gujaf-335	68	131	and	and	CCONJ
gujaf-335	68	132	finance	finance	NOUN
gujaf-335	68	133	,	,	PUNCT
gujaf-335	68	134	banking	banking	NOUN
gujaf-335	68	135	crises	crisis	NOUN
gujaf-335	68	136	,	,	PUNCT
gujaf-335	68	137	bank	bank	NOUN
gujaf-335	68	138	’s	’s	PART
gujaf-335	68	139	profitability	profitability	NOUN
gujaf-335	68	140	,	,	PUNCT
gujaf-335	68	141	risk	risk	NOUN
gujaf-335	68	142	and	and	CCONJ
gujaf-335	68	143	insurance	insurance	NOUN
gujaf-335	68	144	issue	issue	NOUN
gujaf-335	68	145	,	,	PUNCT
gujaf-335	68	146	islamic	islamic	ADJ
gujaf-335	68	147	finance	finance	NOUN
gujaf-335	68	148	,	,	PUNCT
gujaf-335	68	149	conventional	conventional	ADJ
gujaf-335	68	150	and	and	CCONJ
gujaf-335	68	151	islamic	islamic	ADJ
gujaf-335	68	152	banks	bank	NOUN
gujaf-335	68	153	and	and	CCONJ
gujaf-335	68	154	so	so	ADV
gujaf-335	68	155	forth	forth	ADV
gujaf-335	68	156	.	.	PUNCT
gujaf-335	69	1	guidelines	guideline	NOUN
gujaf-335	69	2	for	for	ADP
gujaf-335	69	3	submission	submission	NOUN
gujaf-335	69	4	and	and	CCONJ
gujaf-335	69	5	manuscript	manuscript	NOUN
gujaf-335	69	6	format	format	VERB
gujaf-335	69	7	the	the	DET
gujaf-335	69	8	submission	submission	NOUN
gujaf-335	69	9	language	language	NOUN
gujaf-335	69	10	is	be	AUX
gujaf-335	69	11	english	english	PROPN
gujaf-335	69	12	and	and	CCONJ
gujaf-335	69	13	must	must	AUX
gujaf-335	69	14	be	be	AUX
gujaf-335	69	15	a	a	DET
gujaf-335	69	16	well	well	ADV
gujaf-335	69	17	-	-	PUNCT
gujaf-335	69	18	researched	research	VERB
gujaf-335	69	19	original	original	ADJ
gujaf-335	69	20	manuscript	manuscript	NOUN
gujaf-335	69	21	that	that	PRON
gujaf-335	69	22	has	have	AUX
gujaf-335	69	23	not	not	PART
gujaf-335	69	24	previously	previously	ADV
gujaf-335	69	25	been	be	AUX
gujaf-335	69	26	submitted	submit	VERB
gujaf-335	69	27	elsewhere	elsewhere	ADV
gujaf-335	69	28	for	for	ADP
gujaf-335	69	29	publication	publication	NOUN
gujaf-335	69	30	.	.	PUNCT
gujaf-335	70	1	the	the	DET
gujaf-335	70	2	paper	paper	NOUN
gujaf-335	70	3	should	should	AUX
gujaf-335	70	4	not	not	PART
gujaf-335	70	5	exceed	exceed	VERB
gujaf-335	70	6	more	more	ADJ
gujaf-335	70	7	than	than	ADP
gujaf-335	70	8	15	15	NUM
gujaf-335	70	9	pages	page	NOUN
gujaf-335	70	10	on	on	ADP
gujaf-335	70	11	a4	a4	NOUN
gujaf-335	70	12	type	type	NOUN
gujaf-335	70	13	paper	paper	NOUN
gujaf-335	70	14	in	in	ADP
gujaf-335	70	15	ms	ms	ADJ
gujaf-335	70	16	-	-	PUNCT
gujaf-335	70	17	word	word	NOUN
gujaf-335	70	18	format	format	NOUN
gujaf-335	70	19	,	,	PUNCT
gujaf-335	70	20	1.5	1.5	NUM
gujaf-335	70	21	-	-	PUNCT
gujaf-335	70	22	line	line	NOUN
gujaf-335	70	23	spacing	spacing	NOUN
gujaf-335	70	24	,	,	PUNCT
gujaf-335	70	25	12	12	NUM
gujaf-335	70	26	font	font	NOUN
gujaf-335	70	27	size	size	NOUN
gujaf-335	70	28	in	in	ADP
gujaf-335	70	29	times	time	NOUN
gujaf-335	70	30	new	new	ADJ
gujaf-335	70	31	roman	roman	NOUN
gujaf-335	70	32	.	.	PUNCT
gujaf-335	71	1	manuscript	manuscript	NOUN
gujaf-335	71	2	should	should	AUX
gujaf-335	71	3	be	be	AUX
gujaf-335	71	4	tested	test	VERB
gujaf-335	71	5	for	for	ADP
gujaf-335	71	6	plagiarism	plagiarism	NOUN
gujaf-335	71	7	before	before	ADP
gujaf-335	71	8	submission	submission	NOUN
gujaf-335	71	9	,	,	PUNCT
gujaf-335	71	10	as	as	SCONJ
gujaf-335	71	11	the	the	DET
gujaf-335	71	12	maximum	maximum	ADJ
gujaf-335	71	13	similarity	similarity	NOUN
gujaf-335	71	14	index	index	NOUN
gujaf-335	71	15	acceptable	acceptable	ADJ
gujaf-335	71	16	by	by	ADP
gujaf-335	71	17	gujaf	gujaf	NOUN
gujaf-335	71	18	is	be	AUX
gujaf-335	71	19	25	25	NUM
gujaf-335	71	20	percent	percent	NOUN
gujaf-335	71	21	.	.	PUNCT
gujaf-335	72	1	furthermore	furthermore	ADV
gujaf-335	72	2	,	,	PUNCT
gujaf-335	72	3	the	the	DET
gujaf-335	72	4	length	length	NOUN
gujaf-335	72	5	of	of	ADP
gujaf-335	72	6	a	a	DET
gujaf-335	72	7	complete	complete	ADJ
gujaf-335	72	8	article	article	NOUN
gujaf-335	72	9	should	should	AUX
gujaf-335	72	10	not	not	PART
gujaf-335	72	11	exceed	exceed	VERB
gujaf-335	72	12	5000	5000	NUM
gujaf-335	72	13	words	word	NOUN
gujaf-335	72	14	including	include	VERB
gujaf-335	72	15	an	an	DET
gujaf-335	72	16	abstract	abstract	NOUN
gujaf-335	72	17	of	of	ADP
gujaf-335	72	18	not	not	PART
gujaf-335	72	19	more	more	ADJ
gujaf-335	72	20	than	than	ADP
gujaf-335	72	21	250	250	NUM
gujaf-335	72	22	words	word	NOUN
gujaf-335	72	23	with	with	ADP
gujaf-335	72	24	a	a	DET
gujaf-335	72	25	minimum	minimum	NOUN
gujaf-335	72	26	of	of	ADP
gujaf-335	72	27	four	four	NUM
gujaf-335	72	28	key	key	ADJ
gujaf-335	72	29	words	word	NOUN
gujaf-335	72	30	immediately	immediately	ADV
gujaf-335	72	31	after	after	ADP
gujaf-335	72	32	the	the	DET
gujaf-335	72	33	abstract	abstract	NOUN
gujaf-335	72	34	.	.	PUNCT
gujaf-335	73	1	all	all	DET
gujaf-335	73	2	references	reference	NOUN
gujaf-335	73	3	including	include	VERB
gujaf-335	73	4	in	in	ADP
gujaf-335	73	5	text	text	NOUN
gujaf-335	73	6	citation	citation	NOUN
gujaf-335	73	7	and	and	CCONJ
gujaf-335	73	8	reference	reference	NOUN
gujaf-335	73	9	list	list	NOUN
gujaf-335	73	10	,	,	PUNCT
gujaf-335	73	11	tables	table	NOUN
gujaf-335	73	12	and	and	CCONJ
gujaf-335	73	13	figures	figure	NOUN
gujaf-335	73	14	should	should	AUX
gujaf-335	73	15	be	be	AUX
gujaf-335	73	16	in	in	ADP
gujaf-335	73	17	line	line	NOUN
gujaf-335	73	18	with	with	ADP
gujaf-335	73	19	apa	apa	PROPN
gujaf-335	73	20	7th	7th	PROPN
gujaf-335	73	21	edition	edition	NOUN
gujaf-335	73	22	publication	publication	NOUN
gujaf-335	73	23	manual	manual	NOUN
gujaf-335	73	24	.	.	PUNCT
gujaf-335	74	1	finally	finally	ADV
gujaf-335	74	2	,	,	PUNCT
gujaf-335	74	3	manuscript	manuscript	NOUN
gujaf-335	74	4	should	should	AUX
gujaf-335	74	5	be	be	AUX
gujaf-335	74	6	send	send	VERB
gujaf-335	74	7	to	to	ADP
gujaf-335	74	8	our	our	PRON
gujaf-335	74	9	email	email	NOUN
gujaf-335	74	10	address	address	NOUN
gujaf-335	74	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-335	74	12	and	and	CCONJ
gujaf-335	74	13	a	a	DET
gujaf-335	74	14	copy	copy	NOUN
gujaf-335	74	15	to	to	ADP
gujaf-335	74	16	our	our	PRON
gujaf-335	74	17	website	website	NOUN
gujaf-335	74	18	on	on	ADP
gujaf-335	74	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-335	74	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-335	74	21	gusau	gusau	ADJ
gujaf-335	74	22	journal	journal	NOUN
gujaf-335	74	23	of	of	ADP
gujaf-335	74	24	accounting	accounting	NOUN
gujaf-335	74	25	and	and	CCONJ
gujaf-335	74	26	finance	finance	NOUN
gujaf-335	74	27	,	,	PUNCT
gujaf-335	74	28	vol	vol	NOUN
gujaf-335	74	29	.	.	PROPN
gujaf-335	74	30	5	5	NUM
gujaf-335	74	31	,	,	PUNCT
gujaf-335	74	32	issue	issue	NOUN
gujaf-335	74	33	2	2	NUM
gujaf-335	74	34	,	,	PUNCT
gujaf-335	74	35	october	october	PROPN
gujaf-335	74	36	,	,	PUNCT
gujaf-335	74	37	2024	2024	NUM
gujaf-335	74	38	vii	vii	PROPN
gujaf-335	74	39	publication	publication	NOUN
gujaf-335	74	40	procedure	procedure	NOUN
gujaf-335	74	41	after	after	ADP
gujaf-335	74	42	receiving	receive	VERB
gujaf-335	74	43	a	a	DET
gujaf-335	74	44	manuscript	manuscript	NOUN
gujaf-335	74	45	that	that	PRON
gujaf-335	74	46	is	be	AUX
gujaf-335	74	47	within	within	ADP
gujaf-335	74	48	the	the	DET
gujaf-335	74	49	similarity	similarity	NOUN
gujaf-335	74	50	index	index	NOUN
gujaf-335	74	51	threshold	threshold	NOUN
gujaf-335	74	52	,	,	PUNCT
gujaf-335	74	53	a	a	DET
gujaf-335	74	54	confirmation	confirmation	NOUN
gujaf-335	74	55	email	email	NOUN
gujaf-335	74	56	will	will	AUX
gujaf-335	74	57	be	be	AUX
gujaf-335	74	58	send	send	VERB
gujaf-335	74	59	together	together	ADV
gujaf-335	74	60	with	with	ADP
gujaf-335	74	61	a	a	DET
gujaf-335	74	62	request	request	NOUN
gujaf-335	74	63	to	to	PART
gujaf-335	74	64	pay	pay	VERB
gujaf-335	74	65	a	a	DET
gujaf-335	74	66	review	review	NOUN
gujaf-335	74	67	proceeding	proceeding	NOUN
gujaf-335	74	68	fee	fee	NOUN
gujaf-335	74	69	.	.	PUNCT
gujaf-335	75	1	at	at	ADP
gujaf-335	75	2	this	this	DET
gujaf-335	75	3	point	point	NOUN
gujaf-335	75	4	,	,	PUNCT
gujaf-335	75	5	the	the	DET
gujaf-335	75	6	editorial	editorial	ADJ
gujaf-335	75	7	board	board	NOUN
gujaf-335	75	8	will	will	AUX
gujaf-335	75	9	take	take	VERB
gujaf-335	75	10	a	a	DET
gujaf-335	75	11	decision	decision	NOUN
gujaf-335	75	12	on	on	ADP
gujaf-335	75	13	accepting	accept	VERB
gujaf-335	75	14	,	,	PUNCT
gujaf-335	75	15	rejecting	reject	VERB
gujaf-335	75	16	or	or	CCONJ
gujaf-335	75	17	making	make	VERB
gujaf-335	75	18	a	a	DET
gujaf-335	75	19	resubmission	resubmission	NOUN
gujaf-335	75	20	of	of	ADP
gujaf-335	75	21	the	the	DET
gujaf-335	75	22	manuscript	manuscript	NOUN
gujaf-335	75	23	based	base	VERB
gujaf-335	75	24	on	on	ADP
gujaf-335	75	25	the	the	DET
gujaf-335	75	26	outcome	outcome	NOUN
gujaf-335	75	27	of	of	ADP
gujaf-335	75	28	the	the	DET
gujaf-335	75	29	double	double	ADJ
gujaf-335	75	30	-	-	PUNCT
gujaf-335	75	31	blind	blind	ADJ
gujaf-335	75	32	peer	peer	NOUN
gujaf-335	75	33	review	review	NOUN
gujaf-335	75	34	.	.	PUNCT
gujaf-335	76	1	those	those	DET
gujaf-335	76	2	authors	author	NOUN
gujaf-335	76	3	whose	whose	DET
gujaf-335	76	4	manuscript	manuscript	NOUN
gujaf-335	76	5	were	be	AUX
gujaf-335	76	6	accepted	accept	VERB
gujaf-335	76	7	for	for	ADP
gujaf-335	76	8	publication	publication	NOUN
gujaf-335	76	9	will	will	AUX
gujaf-335	76	10	be	be	AUX
gujaf-335	76	11	asked	ask	VERB
gujaf-335	76	12	to	to	PART
gujaf-335	76	13	pay	pay	VERB
gujaf-335	76	14	a	a	DET
gujaf-335	76	15	publication	publication	NOUN
gujaf-335	76	16	fee	fee	NOUN
gujaf-335	76	17	,	,	PUNCT
gujaf-335	76	18	after	after	ADP
gujaf-335	76	19	effecting	effect	VERB
gujaf-335	76	20	all	all	DET
gujaf-335	76	21	suggested	suggest	VERB
gujaf-335	76	22	corrections	correction	NOUN
gujaf-335	76	23	and	and	CCONJ
gujaf-335	76	24	changes	change	NOUN
gujaf-335	76	25	made	make	VERB
gujaf-335	76	26	on	on	ADP
gujaf-335	76	27	the	the	DET
gujaf-335	76	28	manuscript	manuscript	NOUN
gujaf-335	76	29	.	.	PUNCT
gujaf-335	77	1	all	all	DET
gujaf-335	77	2	corrected	correct	VERB
gujaf-335	77	3	papers	paper	NOUN
gujaf-335	77	4	returned	return	VERB
gujaf-335	77	5	within	within	ADP
gujaf-335	77	6	the	the	DET
gujaf-335	77	7	specified	specify	VERB
gujaf-335	77	8	time	time	NOUN
gujaf-335	77	9	frame	frame	NOUN
gujaf-335	77	10	will	will	AUX
gujaf-335	77	11	be	be	AUX
gujaf-335	77	12	published	publish	VERB
gujaf-335	77	13	in	in	ADP
gujaf-335	77	14	that	that	DET
gujaf-335	77	15	issue	issue	NOUN
gujaf-335	77	16	.	.	PUNCT
gujaf-335	78	1	payment	payment	NOUN
gujaf-335	78	2	details	detail	NOUN
gujaf-335	78	3	bank	bank	NOUN
gujaf-335	78	4	:	:	PUNCT
gujaf-335	78	5	fcmb	fcmb	PROPN
gujaf-335	78	6	account	account	PROPN
gujaf-335	78	7	number	number	NOUN
gujaf-335	78	8	:	:	PUNCT
gujaf-335	78	9	7278465011	7278465011	NUM
gujaf-335	78	10	account	account	NOUN
gujaf-335	78	11	name	name	NOUN
gujaf-335	78	12	:	:	PUNCT
gujaf-335	78	13	gusau	gusau	PROPN
gujaf-335	78	14	journal	journal	NOUN
gujaf-335	78	15	of	of	ADP
gujaf-335	78	16	accounting	accounting	NOUN
gujaf-335	78	17	and	and	CCONJ
gujaf-335	78	18	finance	finance	NOUN
gujaf-335	78	19	for	for	ADP
gujaf-335	78	20	inquiry	inquiry	NOUN
gujaf-335	78	21	,	,	PUNCT
gujaf-335	78	22	contact	contact	PROPN
gujaf-335	78	23	dr	dr	PROPN
gujaf-335	78	24	.	.	PROPN
gujaf-335	78	25	a.u	a.u	PROPN
gujaf-335	78	26	.	.	PROPN
gujaf-335	78	27	farouk	farouk	PROPN
gujaf-335	78	28	department	department	PROPN
gujaf-335	78	29	of	of	ADP
gujaf-335	78	30	accounting	accounting	NOUN
gujaf-335	78	31	and	and	CCONJ
gujaf-335	78	32	finance	finance	NOUN
gujaf-335	78	33	,	,	PUNCT
gujaf-335	78	34	federal	federal	ADJ
gujaf-335	78	35	university	university	NOUN
gujaf-335	78	36	gusau	gusau	PROPN
gujaf-335	78	37	,	,	PUNCT
gujaf-335	78	38	zamfara	zamfara	PROPN
gujaf-335	78	39	state	state	PROPN
gujaf-335	78	40	.	.	PUNCT
gujaf-335	79	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-335	80	1	+2348069393824	+2348069393824	PRON
gujaf-335	80	2	for	for	ADP
gujaf-335	80	3	more	more	ADJ
gujaf-335	80	4	information	information	NOUN
gujaf-335	80	5	,	,	PUNCT
gujaf-335	80	6	contact	contact	VERB
gujaf-335	80	7	the	the	DET
gujaf-335	80	8	editor	editor	NOUN
gujaf-335	80	9	-	-	PUNCT
gujaf-335	80	10	in	in	ADP
gujaf-335	80	11	-	-	PUNCT
gujaf-335	80	12	chief	chief	NOUN
gujaf-335	80	13	on	on	ADP
gujaf-335	80	14	+2348067766435	+2348067766435	NUM
gujaf-335	80	15	the	the	DET
gujaf-335	80	16	associate	associate	ADJ
gujaf-335	80	17	editor	editor	NOUN
gujaf-335	80	18	on	on	ADP
gujaf-335	80	19	+2348036057525	+2348036057525	NUM
gujaf-335	80	20	or	or	CCONJ
gujaf-335	80	21	visit	visit	VERB
gujaf-335	80	22	our	our	PRON
gujaf-335	80	23	website	website	NOUN
gujaf-335	80	24	on	on	ADP
gujaf-335	80	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-335	80	26	or	or	CCONJ
gujaf-335	80	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-335	80	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-335	80	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-335	80	30	gusau	gusau	ADJ
gujaf-335	80	31	journal	journal	NOUN
gujaf-335	80	32	of	of	ADP
gujaf-335	80	33	accounting	accounting	NOUN
gujaf-335	80	34	and	and	CCONJ
gujaf-335	80	35	finance	finance	NOUN
gujaf-335	80	36	,	,	PUNCT
gujaf-335	80	37	vol	vol	NOUN
gujaf-335	80	38	.	.	PROPN
gujaf-335	80	39	5	5	NUM
gujaf-335	80	40	,	,	PUNCT
gujaf-335	80	41	issue	issue	NOUN
gujaf-335	80	42	2	2	NUM
gujaf-335	80	43	,	,	PUNCT
gujaf-335	80	44	october	october	PROPN
gujaf-335	80	45	,	,	PUNCT
gujaf-335	80	46	2024	2024	NUM
gujaf-335	80	47	viii	viii	NOUN
gujaf-335	80	48	table	table	NOUN
gujaf-335	80	49	of	of	ADP
gujaf-335	80	50	contents	content	NOUN
gujaf-335	80	51	the	the	DET
gujaf-335	80	52	impact	impact	NOUN
gujaf-335	80	53	of	of	ADP
gujaf-335	80	54	gender	gender	NOUN
gujaf-335	80	55	diversity	diversity	NOUN
gujaf-335	80	56	on	on	ADP
gujaf-335	80	57	earnings	earning	NOUN
gujaf-335	80	58	quality	quality	NOUN
gujaf-335	80	59	of	of	ADP
gujaf-335	80	60	listed	list	VERB
gujaf-335	80	61	financial	financial	ADJ
gujaf-335	80	62	services	service	NOUN
gujaf-335	80	63	firms	firm	NOUN
gujaf-335	80	64	in	in	ADP
gujaf-335	80	65	nigeria	nigeria	PROPN
gujaf-335	80	66	:	:	PUNCT
gujaf-335	80	67	analysis	analysis	NOUN
gujaf-335	80	68	of	of	ADP
gujaf-335	80	69	two	two	NUM
gujaf-335	80	70	-	-	PUNCT
gujaf-335	80	71	stage	stage	NOUN
gujaf-335	80	72	least	least	ADJ
gujaf-335	80	73	squares	square	NOUN
gujaf-335	80	74	joseph	joseph	PROPN
gujaf-335	80	75	olorunfemi	olorunfemi	PROPN
gujaf-335	80	76	akande	akande	PROPN
gujaf-335	80	77	,	,	PUNCT
gujaf-335	80	78	phd	phd	NOUN
gujaf-335	80	79	…	…	PUNCT
gujaf-335	80	80	…	…	PUNCT
gujaf-335	80	81	…	…	PUNCT
gujaf-335	80	82	…	…	PUNCT
gujaf-335	80	83	…	…	PUNCT
gujaf-335	80	84	…	…	PUNCT
gujaf-335	80	85	…	…	PUNCT
gujaf-335	80	86	…	…	PUNCT
gujaf-335	80	87	…	…	PUNCT
gujaf-335	80	88	…	…	PUNCT
gujaf-335	80	89	…	…	PUNCT
gujaf-335	80	90	…	…	PUNCT
gujaf-335	80	91	…	…	PUNCT
gujaf-335	80	92	…	…	PUNCT
gujaf-335	80	93	…	…	PUNCT
gujaf-335	80	94	…	…	PUNCT
gujaf-335	80	95	…	…	PUNCT
gujaf-335	80	96	…	…	PUNCT
gujaf-335	80	97	…	…	PUNCT
gujaf-335	80	98	…	…	PUNCT
gujaf-335	80	99	…	…	PUNCT
gujaf-335	80	100	..	..	SYM
gujaf-335	80	101	1	1	NUM
gujaf-335	80	102	-	-	SYM
gujaf-335	80	103	18	18	NUM
gujaf-335	80	104	the	the	DET
gujaf-335	80	105	impact	impact	NOUN
gujaf-335	80	106	of	of	ADP
gujaf-335	80	107	audit	audit	NOUN
gujaf-335	80	108	quality	quality	NOUN
gujaf-335	80	109	on	on	ADP
gujaf-335	80	110	firm	firm	NOUN
gujaf-335	80	111	’s	’s	PART
gujaf-335	80	112	performance	performance	NOUN
gujaf-335	80	113	of	of	ADP
gujaf-335	80	114	listed	list	VERB
gujaf-335	80	115	consumer	consumer	NOUN
gujaf-335	80	116	goods	good	NOUN
gujaf-335	80	117	firms	firm	NOUN
gujaf-335	80	118	in	in	ADP
gujaf-335	80	119	nigeria	nigeria	PROPN
gujaf-335	80	120	fatima	fatima	PROPN
gujaf-335	80	121	shehu	shehu	PROPN
gujaf-335	80	122	giwa	giwa	PROPN
gujaf-335	80	123	,	,	PUNCT
gujaf-335	80	124	prof	prof	PROPN
gujaf-335	80	125	.	.	PUNCT
gujaf-335	81	1	benjamin	benjamin	PROPN
gujaf-335	81	2	kumai	kumai	PROPN
gujaf-335	81	3	gugong	gugong	PROPN
gujaf-335	81	4	,	,	PUNCT
gujaf-335	81	5	gloria	gloria	PROPN
gujaf-335	81	6	pam	pam	PROPN
gujaf-335	81	7	dachomo	dachomo	PROPN
gujaf-335	81	8	…	…	X
gujaf-335	81	9	…	…	PUNCT
gujaf-335	81	10	…	…	PUNCT
gujaf-335	81	11	…	…	PUNCT
gujaf-335	81	12	...	...	PUNCT
gujaf-335	81	13	19	19	NUM
gujaf-335	81	14	-	-	SYM
gujaf-335	81	15	33	33	NUM
gujaf-335	81	16	women	woman	NOUN
gujaf-335	81	17	in	in	ADP
gujaf-335	81	18	top	top	ADJ
gujaf-335	81	19	echelon	echelon	NOUN
gujaf-335	81	20	positions	position	NOUN
gujaf-335	81	21	and	and	CCONJ
gujaf-335	81	22	their	their	PRON
gujaf-335	81	23	effects	effect	NOUN
gujaf-335	81	24	on	on	ADP
gujaf-335	81	25	carbon	carbon	NOUN
gujaf-335	81	26	emission	emission	NOUN
gujaf-335	81	27	disclosure	disclosure	NOUN
gujaf-335	81	28	:	:	PUNCT
gujaf-335	81	29	evidence	evidence	NOUN
gujaf-335	81	30	from	from	ADP
gujaf-335	81	31	an	an	DET
gujaf-335	81	32	emerging	emerge	VERB
gujaf-335	81	33	nation	nation	NOUN
gujaf-335	81	34	.	.	PUNCT
gujaf-335	81	35	saheed	sahee	VERB
gujaf-335	81	36	olanrewaju	olanrewaju	ADJ
gujaf-335	81	37	issa	issa	ADJ
gujaf-335	81	38	,	,	PUNCT
gujaf-335	81	39	abdulkadri	abdulkadri	PROPN
gujaf-335	81	40	toyin	toyin	NOUN
gujaf-335	81	41	alabi	alabi	NOUN
gujaf-335	81	42	,	,	PUNCT
gujaf-335	81	43	abdulbaki	abdulbaki	VERB
gujaf-335	81	44	teniola	teniola	PROPN
gujaf-335	81	45	ubandawaki	ubandawaki	PROPN
gujaf-335	81	46	…	…	NUM
gujaf-335	81	47	....	....	SYM
gujaf-335	81	48	34	34	NUM
gujaf-335	81	49	-	-	SYM
gujaf-335	81	50	47	47	NUM
gujaf-335	81	51	ceo	ceo	NOUN
gujaf-335	81	52	characteristics	characteristic	NOUN
gujaf-335	81	53	and	and	CCONJ
gujaf-335	81	54	financial	financial	ADJ
gujaf-335	81	55	performance	performance	NOUN
gujaf-335	81	56	of	of	ADP
gujaf-335	81	57	listed	list	VERB
gujaf-335	81	58	dmbs	dmb	NOUN
gujaf-335	81	59	in	in	ADP
gujaf-335	81	60	nigeria	nigeria	PROPN
gujaf-335	81	61	florence	florence	PROPN
gujaf-335	81	62	bosede	bosede	PROPN
gujaf-335	81	63	ajagbonna	ajagbonna	NOUN
gujaf-335	81	64	,	,	PUNCT
gujaf-335	81	65	benjamin	benjamin	PROPN
gujaf-335	81	66	kumai	kumai	PROPN
gujaf-335	81	67	gugong	gugong	PROPN
gujaf-335	81	68	,	,	PUNCT
gujaf-335	81	69	augustine	augustine	PROPN
gujaf-335	81	70	ayuba	ayuba	PROPN
gujaf-335	81	71	,	,	PUNCT
gujaf-335	81	72	idris	idris	PROPN
gujaf-335	81	73	mohammed	mohammed	PROPN
gujaf-335	81	74	,	,	PUNCT
gujaf-335	81	75	isuwa	isuwa	PROPN
gujaf-335	81	76	dauda	dauda	NOUN
gujaf-335	81	77	…	…	SYM
gujaf-335	81	78	…	…	PUNCT
gujaf-335	81	79	…	…	PUNCT
gujaf-335	81	80	…	…	PUNCT
gujaf-335	81	81	…	…	PUNCT
gujaf-335	81	82	…	…	PUNCT
gujaf-335	81	83	…	…	PUNCT
gujaf-335	81	84	…	…	PUNCT
gujaf-335	81	85	…	…	PUNCT
gujaf-335	81	86	…	…	PUNCT
gujaf-335	81	87	…	…	PUNCT
gujaf-335	81	88	…	…	PUNCT
gujaf-335	81	89	…	…	PUNCT
gujaf-335	81	90	…	…	PUNCT
gujaf-335	81	91	…	…	PUNCT
gujaf-335	81	92	…	…	PUNCT
gujaf-335	81	93	…	…	PUNCT
gujaf-335	81	94	…	…	PUNCT
gujaf-335	81	95	…	…	PUNCT
gujaf-335	81	96	…	…	PUNCT
gujaf-335	81	97	…	…	PUNCT
gujaf-335	81	98	…	…	PUNCT
gujaf-335	81	99	…	…	PUNCT
gujaf-335	81	100	…	…	PUNCT
gujaf-335	81	101	…	…	PUNCT
gujaf-335	81	102	…	…	PUNCT
gujaf-335	81	103	…	…	PUNCT
gujaf-335	81	104	…	…	PUNCT
gujaf-335	81	105	…	…	PUNCT
gujaf-335	81	106	…	…	SYM
gujaf-335	81	107	.48	.48	NUM
gujaf-335	81	108	-	-	SYM
gujaf-335	81	109	69	69	NUM
gujaf-335	81	110	post	post	NOUN
gujaf-335	81	111	covid-19	covid-19	PROPN
gujaf-335	81	112	pandemic	pandemic	ADJ
gujaf-335	81	113	:	:	PUNCT
gujaf-335	81	114	comparative	comparative	ADJ
gujaf-335	81	115	study	study	NOUN
gujaf-335	81	116	in	in	ADP
gujaf-335	81	117	the	the	DET
gujaf-335	81	118	value	value	NOUN
gujaf-335	81	119	relevance	relevance	NOUN
gujaf-335	81	120	of	of	ADP
gujaf-335	81	121	accounting	accounting	NOUN
gujaf-335	81	122	information	information	NOUN
gujaf-335	81	123	between	between	ADP
gujaf-335	81	124	listed	list	VERB
gujaf-335	81	125	manufacturing	manufacturing	NOUN
gujaf-335	81	126	firms	firm	NOUN
gujaf-335	81	127	and	and	CCONJ
gujaf-335	81	128	listed	list	VERB
gujaf-335	81	129	service	service	NOUN
gujaf-335	81	130	firms	firm	NOUN
gujaf-335	81	131	in	in	ADP
gujaf-335	81	132	nigeria	nigeria	PROPN
gujaf-335	81	133	abbas	abbas	PROPN
gujaf-335	81	134	,	,	PUNCT
gujaf-335	81	135	abdulrahman	abdulrahman	NOUN
gujaf-335	81	136	ngadi	ngadi	PROPN
gujaf-335	81	137	,	,	PUNCT
gujaf-335	81	138	abubakar	abubakar	PROPN
gujaf-335	81	139	,	,	PUNCT
gujaf-335	81	140	aliyu	aliyu	PROPN
gujaf-335	81	141	,	,	PUNCT
gujaf-335	81	142	abdu	abdu	PROPN
gujaf-335	81	143	,	,	PUNCT
gujaf-335	81	144	abubakar	abubakar	PROPN
gujaf-335	81	145	…	…	SYM
gujaf-335	81	146	…	…	PUNCT
gujaf-335	81	147	…	…	PUNCT
gujaf-335	81	148	…	…	PUNCT
gujaf-335	81	149	…	…	PUNCT
gujaf-335	81	150	…	…	PUNCT
gujaf-335	81	151	…	…	PUNCT
gujaf-335	81	152	…	…	PUNCT
gujaf-335	81	153	…	…	PUNCT
gujaf-335	81	154	…	…	PUNCT
gujaf-335	81	155	…	…	PUNCT
gujaf-335	81	156	…	…	SYM
gujaf-335	81	157	.70	.70	NUM
gujaf-335	81	158	-	-	SYM
gujaf-335	81	159	87	87	NUM
gujaf-335	81	160	environmental	environmental	ADJ
gujaf-335	81	161	and	and	CCONJ
gujaf-335	81	162	social	social	ADJ
gujaf-335	81	163	information	information	NOUN
gujaf-335	81	164	disclosure	disclosure	NOUN
gujaf-335	81	165	quality	quality	NOUN
gujaf-335	81	166	and	and	CCONJ
gujaf-335	81	167	financial	financial	ADJ
gujaf-335	81	168	performance	performance	NOUN
gujaf-335	81	169	of	of	ADP
gujaf-335	81	170	listed	list	VERB
gujaf-335	81	171	manufacturing	manufacturing	NOUN
gujaf-335	81	172	companies	company	NOUN
gujaf-335	81	173	in	in	ADP
gujaf-335	81	174	nigeria	nigeria	PROPN
gujaf-335	81	175	.	.	PUNCT
gujaf-335	81	176	:	:	PUNCT
gujaf-335	82	1	saka	saka	PROPN
gujaf-335	82	2	tunde	tunde	PROPN
gujaf-335	82	3	abdulsalam	abdulsalam	PROPN
gujaf-335	82	4	,	,	PUNCT
gujaf-335	82	5	ph.d	ph.d	PROPN
gujaf-335	82	6	…	…	SYM
gujaf-335	82	7	…	…	PUNCT
gujaf-335	82	8	…	…	PUNCT
gujaf-335	82	9	…	…	PUNCT
gujaf-335	82	10	…	…	PUNCT
gujaf-335	82	11	…	…	PUNCT
gujaf-335	82	12	...	...	PUNCT
gujaf-335	82	13	88	88	NUM
gujaf-335	82	14	-	-	SYM
gujaf-335	82	15	108	108	NUM
gujaf-335	82	16	the	the	DET
gujaf-335	82	17	impact	impact	NOUN
gujaf-335	82	18	of	of	ADP
gujaf-335	82	19	corporate	corporate	ADJ
gujaf-335	82	20	social	social	ADJ
gujaf-335	82	21	responsibility	responsibility	NOUN
gujaf-335	82	22	on	on	ADP
gujaf-335	82	23	bank	bank	NOUN
gujaf-335	82	24	performance	performance	NOUN
gujaf-335	82	25	in	in	ADP
gujaf-335	82	26	nigeria	nigeria	PROPN
gujaf-335	82	27	ibrahim	ibrahim	PROPN
gujaf-335	82	28	yinka	yinka	PROPN
gujaf-335	82	29	agbeyinka	agbeyinka	PROPN
gujaf-335	82	30	…	…	X
gujaf-335	82	31	…	…	PUNCT
gujaf-335	82	32	…	…	PUNCT
gujaf-335	82	33	…	…	PUNCT
gujaf-335	82	34	…	…	PUNCT
gujaf-335	82	35	…	…	PUNCT
gujaf-335	82	36	…	…	PUNCT
gujaf-335	82	37	…	…	PUNCT
gujaf-335	82	38	…	…	PUNCT
gujaf-335	82	39	…	…	PUNCT
gujaf-335	82	40	…	…	PUNCT
gujaf-335	82	41	…	…	PUNCT
gujaf-335	82	42	…	…	PUNCT
gujaf-335	82	43	…	…	PUNCT
gujaf-335	82	44	…	…	PUNCT
gujaf-335	82	45	…	…	PUNCT
gujaf-335	82	46	…	…	PUNCT
gujaf-335	82	47	…	…	PUNCT
gujaf-335	82	48	…	…	PUNCT
gujaf-335	82	49	…	…	PUNCT
gujaf-335	82	50	…	…	PUNCT
gujaf-335	82	51	…	…	PUNCT
gujaf-335	82	52	…	…	PUNCT
gujaf-335	82	53	…	…	X
gujaf-335	82	54	.109	.109	NUM
gujaf-335	82	55	-	-	SYM
gujaf-335	82	56	123	123	NUM
gujaf-335	82	57	the	the	DET
gujaf-335	82	58	impact	impact	NOUN
gujaf-335	82	59	of	of	ADP
gujaf-335	82	60	firm	firm	ADJ
gujaf-335	82	61	characteristics	characteristic	NOUN
gujaf-335	82	62	on	on	ADP
gujaf-335	82	63	accruals	accrual	NOUN
gujaf-335	82	64	and	and	CCONJ
gujaf-335	82	65	real	real	ADJ
gujaf-335	82	66	earnings	earning	NOUN
gujaf-335	82	67	management	management	NOUN
gujaf-335	82	68	of	of	ADP
gujaf-335	82	69	listed	list	VERB
gujaf-335	82	70	manufacturing	manufacturing	NOUN
gujaf-335	82	71	firms	firm	NOUN
gujaf-335	82	72	in	in	ADP
gujaf-335	82	73	nigeria	nigeria	PROPN
gujaf-335	82	74	:	:	PUNCT
gujaf-335	83	1	muhammad	muhammad	PROPN
gujaf-335	83	2	,	,	PUNCT
gujaf-335	83	3	aisha	aisha	PROPN
gujaf-335	83	4	chado	chado	PROPN
gujaf-335	83	5	…	…	PUNCT
gujaf-335	83	6	…	…	PUNCT
gujaf-335	83	7	…	…	PUNCT
gujaf-335	83	8	…	…	PUNCT
gujaf-335	83	9	…	…	PUNCT
gujaf-335	83	10	…	…	PUNCT
gujaf-335	83	11	…	…	PUNCT
gujaf-335	83	12	…	…	PUNCT
gujaf-335	83	13	…	…	PUNCT
gujaf-335	83	14	…	…	X
gujaf-335	83	15	.124	.124	NUM
gujaf-335	83	16	-	-	SYM
gujaf-335	83	17	142	142	NUM
gujaf-335	83	18	the	the	DET
gujaf-335	83	19	impact	impact	NOUN
gujaf-335	83	20	of	of	ADP
gujaf-335	83	21	esg	esg	NOUN
gujaf-335	83	22	practices	practice	NOUN
gujaf-335	83	23	on	on	ADP
gujaf-335	83	24	the	the	DET
gujaf-335	83	25	risk	risk	NOUN
gujaf-335	83	26	portfolio	portfolio	NOUN
gujaf-335	83	27	of	of	ADP
gujaf-335	83	28	listed	list	VERB
gujaf-335	83	29	oil	oil	NOUN
gujaf-335	83	30	and	and	CCONJ
gujaf-335	83	31	gas	gas	NOUN
gujaf-335	83	32	firms	firm	NOUN
gujaf-335	83	33	in	in	ADP
gujaf-335	83	34	nigeria	nigeria	PROPN
gujaf-335	83	35	using	use	VERB
gujaf-335	83	36	a	a	DET
gujaf-335	83	37	multilayered	multilayered	ADJ
gujaf-335	83	38	criterion	criterion	NOUN
gujaf-335	83	39	:	:	PUNCT
gujaf-335	83	40	joseph	joseph	PROPN
gujaf-335	83	41	olorunfemi	olorunfemi	ADP
gujaf-335	83	42	akande	akande	PROPN
gujaf-335	83	43	…	…	SYM
gujaf-335	83	44	…	…	PUNCT
gujaf-335	83	45	…	…	PUNCT
gujaf-335	83	46	…	…	PUNCT
gujaf-335	83	47	…	…	PUNCT
gujaf-335	83	48	…	…	PUNCT
gujaf-335	83	49	…	…	PUNCT
gujaf-335	83	50	…	…	PUNCT
gujaf-335	83	51	…	…	PUNCT
gujaf-335	83	52	…	…	PUNCT
gujaf-335	83	53	…	…	PUNCT
gujaf-335	83	54	…	…	PUNCT
gujaf-335	83	55	...	...	PUNCT
gujaf-335	83	56	143	143	NUM
gujaf-335	83	57	-	-	SYM
gujaf-335	83	58	155	155	NUM
gujaf-335	83	59	effect	effect	NOUN
gujaf-335	83	60	of	of	ADP
gujaf-335	83	61	selected	select	VERB
gujaf-335	83	62	macroeconomic	macroeconomic	ADJ
gujaf-335	83	63	variables	variable	NOUN
gujaf-335	83	64	on	on	ADP
gujaf-335	83	65	stock	stock	NOUN
gujaf-335	83	66	market	market	NOUN
gujaf-335	83	67	volatility	volatility	NOUN
gujaf-335	83	68	in	in	ADP
gujaf-335	83	69	nigeria	nigeria	PROPN
gujaf-335	83	70	hauwa	hauwa	ADJ
gujaf-335	83	71	bayero	bayero	PROPN
gujaf-335	83	72	tijjani	tijjani	NOUN
gujaf-335	83	73	,	,	PUNCT
gujaf-335	83	74	prof	prof	PROPN
gujaf-335	83	75	sheikh	sheikh	PROPN
gujaf-335	83	76	ahmad	ahmad	PROPN
gujaf-335	83	77	abdullahi	abdullahi	PROPN
gujaf-335	83	78	,	,	PUNCT
gujaf-335	83	79	dr	dr	PROPN
gujaf-335	83	80	ibrahim	ibrahim	PROPN
gujaf-335	83	81	mohammed	mohammed	PROPN
gujaf-335	83	82	,	,	PUNCT
gujaf-335	83	83	dr	dr	PROPN
gujaf-335	83	84	isma’il	isma’il	PROPN
gujaf-335	83	85	tijjani	tijjani	PROPN
gujaf-335	83	86	idris	idris	PROPN
gujaf-335	83	87	…	…	PROPN
gujaf-335	83	88	…	…	PUNCT
gujaf-335	83	89	…	…	PUNCT
gujaf-335	83	90	…	…	PUNCT
gujaf-335	83	91	…	…	PUNCT
gujaf-335	83	92	…	…	PUNCT
gujaf-335	83	93	…	…	PUNCT
gujaf-335	83	94	…	…	PUNCT
gujaf-335	83	95	…	…	PUNCT
gujaf-335	83	96	…	…	PUNCT
gujaf-335	83	97	…	…	PUNCT
gujaf-335	83	98	…	…	PUNCT
gujaf-335	83	99	…	…	PUNCT
gujaf-335	83	100	…	…	PUNCT
gujaf-335	83	101	…	…	PUNCT
gujaf-335	83	102	…	…	PUNCT
gujaf-335	83	103	…	…	PUNCT
gujaf-335	83	104	…	…	PUNCT
gujaf-335	83	105	…	…	PUNCT
gujaf-335	83	106	…	…	PUNCT
gujaf-335	83	107	…	…	PUNCT
gujaf-335	83	108	…	…	PUNCT
gujaf-335	83	109	…	…	PUNCT
gujaf-335	83	110	…	…	PUNCT
gujaf-335	83	111	…	…	PUNCT
gujaf-335	83	112	…	…	PUNCT
gujaf-335	83	113	…	…	PUNCT
gujaf-335	83	114	…	…	SYM
gujaf-335	83	115	…	…	SYM
gujaf-335	83	116	156	156	NUM
gujaf-335	83	117	-	-	SYM
gujaf-335	83	118	171	171	NUM
gujaf-335	83	119	moderating	moderate	VERB
gujaf-335	83	120	effect	effect	NOUN
gujaf-335	83	121	of	of	ADP
gujaf-335	83	122	audit	audit	NOUN
gujaf-335	83	123	quality	quality	NOUN
gujaf-335	83	124	on	on	ADP
gujaf-335	83	125	value	value	NOUN
gujaf-335	83	126	relevance	relevance	NOUN
gujaf-335	83	127	of	of	ADP
gujaf-335	83	128	fair	fair	ADJ
gujaf-335	83	129	value	value	NOUN
gujaf-335	83	130	measurements	measurement	NOUN
gujaf-335	83	131	hierarchy	hierarchy	NOUN
gujaf-335	83	132	of	of	ADP
gujaf-335	83	133	listed	list	VERB
gujaf-335	83	134	financial	financial	ADJ
gujaf-335	83	135	services	service	NOUN
gujaf-335	83	136	companies	company	NOUN
gujaf-335	83	137	:	:	PUNCT
gujaf-335	83	138	tesleem	tesleem	VERB
gujaf-335	83	139	olayinka	olayinka	ADJ
gujaf-335	83	140	adeyemi	adeyemi	ADV
gujaf-335	83	141	…	…	PUNCT
gujaf-335	83	142	…	…	PUNCT
gujaf-335	83	143	…	…	PUNCT
gujaf-335	83	144	…	…	PUNCT
gujaf-335	83	145	…	…	PUNCT
gujaf-335	83	146	…	…	X
gujaf-335	83	147	.172	.172	NUM
gujaf-335	83	148	-	-	SYM
gujaf-335	83	149	202	202	NUM
gujaf-335	83	150	effect	effect	NOUN
gujaf-335	83	151	of	of	ADP
gujaf-335	83	152	audit	audit	NOUN
gujaf-335	83	153	quality	quality	NOUN
gujaf-335	83	154	attributes	attribute	NOUN
gujaf-335	83	155	and	and	CCONJ
gujaf-335	83	156	ifrs	ifrs	NOUN
gujaf-335	83	157	adoption	adoption	NOUN
gujaf-335	83	158	on	on	ADP
gujaf-335	83	159	financial	financial	ADJ
gujaf-335	83	160	reporting	reporting	NOUN
gujaf-335	83	161	quality	quality	NOUN
gujaf-335	83	162	of	of	ADP
gujaf-335	83	163	listed	list	VERB
gujaf-335	83	164	manufacturing	manufacturing	NOUN
gujaf-335	83	165	firms	firm	NOUN
gujaf-335	83	166	in	in	ADP
gujaf-335	83	167	nigeria	nigeria	PROPN
gujaf-335	83	168	:	:	PUNCT
gujaf-335	84	1	muhammad	muhammad	PROPN
gujaf-335	84	2	,	,	PUNCT
gujaf-335	84	3	aisha	aisha	PROPN
gujaf-335	84	4	chado	chado	PROPN
gujaf-335	84	5	…	…	PUNCT
gujaf-335	84	6	…	…	PUNCT
gujaf-335	84	7	…	…	PUNCT
gujaf-335	84	8	…	…	PUNCT
gujaf-335	84	9	…	…	PUNCT
gujaf-335	84	10	…	…	PUNCT
gujaf-335	84	11	…	…	PUNCT
gujaf-335	84	12	…	…	PUNCT
gujaf-335	84	13	…	…	PUNCT
gujaf-335	84	14	..	..	PUNCT
gujaf-335	84	15	203	203	NUM
gujaf-335	84	16	-	-	SYM
gujaf-335	84	17	221	221	NUM
gujaf-335	84	18	electronic	electronic	ADJ
gujaf-335	84	19	banking	banking	NOUN
gujaf-335	84	20	and	and	CCONJ
gujaf-335	84	21	performance	performance	NOUN
gujaf-335	84	22	of	of	ADP
gujaf-335	84	23	banking	banking	NOUN
gujaf-335	84	24	sector	sector	NOUN
gujaf-335	84	25	in	in	ADP
gujaf-335	84	26	nigeria	nigeria	PROPN
gujaf-335	84	27	kayode	kayode	PROPN
gujaf-335	84	28	david	david	PROPN
gujaf-335	84	29	kolawole	kolawole	PROPN
gujaf-335	84	30	…	…	PUNCT
gujaf-335	84	31	…	…	PUNCT
gujaf-335	84	32	…	…	PUNCT
gujaf-335	84	33	…	…	PUNCT
gujaf-335	84	34	…	…	PUNCT
gujaf-335	84	35	…	…	PUNCT
gujaf-335	84	36	…	…	PUNCT
gujaf-335	84	37	…	…	PUNCT
gujaf-335	84	38	…	…	PUNCT
gujaf-335	84	39	…	…	PUNCT
gujaf-335	84	40	…	…	PUNCT
gujaf-335	84	41	…	…	PUNCT
gujaf-335	84	42	…	…	PUNCT
gujaf-335	84	43	…	…	PUNCT
gujaf-335	84	44	…	…	PUNCT
gujaf-335	84	45	…	…	PUNCT
gujaf-335	84	46	…	…	PUNCT
gujaf-335	84	47	…	…	PUNCT
gujaf-335	84	48	…	…	PUNCT
gujaf-335	84	49	…	…	PUNCT
gujaf-335	84	50	…	…	PUNCT
gujaf-335	84	51	…	…	PUNCT
gujaf-335	84	52	…	…	PUNCT
gujaf-335	84	53	…	…	PUNCT
gujaf-335	84	54	222	222	NUM
gujaf-335	84	55	-	-	SYM
gujaf-335	84	56	234	234	NUM
gujaf-335	84	57	gusau	gusau	ADJ
gujaf-335	84	58	journal	journal	NOUN
gujaf-335	84	59	of	of	ADP
gujaf-335	84	60	accounting	accounting	NOUN
gujaf-335	84	61	and	and	CCONJ
gujaf-335	84	62	finance	finance	NOUN
gujaf-335	84	63	,	,	PUNCT
gujaf-335	84	64	vol	vol	NOUN
gujaf-335	84	65	.	.	PROPN
gujaf-335	84	66	5	5	NUM
gujaf-335	84	67	,	,	PUNCT
gujaf-335	84	68	issue	issue	NOUN
gujaf-335	84	69	2	2	NUM
gujaf-335	84	70	,	,	PUNCT
gujaf-335	84	71	october	october	PROPN
gujaf-335	84	72	,	,	PUNCT
gujaf-335	84	73	2024	2024	NUM
gujaf-335	84	74	ix	ix	VERB
gujaf-335	84	75	do	do	VERB
gujaf-335	84	76	audit	audit	NOUN
gujaf-335	84	77	committee	committee	NOUN
gujaf-335	84	78	and	and	CCONJ
gujaf-335	84	79	board	board	NOUN
gujaf-335	84	80	attributes	attribute	VERB
gujaf-335	84	81	influence	influence	NOUN
gujaf-335	84	82	environmental	environmental	ADJ
gujaf-335	84	83	disclosure	disclosure	NOUN
gujaf-335	84	84	:	:	PUNCT
gujaf-335	84	85	an	an	DET
gujaf-335	84	86	empirical	empirical	ADJ
gujaf-335	84	87	investigation	investigation	NOUN
gujaf-335	84	88	of	of	ADP
gujaf-335	84	89	listed	list	VERB
gujaf-335	84	90	firms	firm	NOUN
gujaf-335	84	91	in	in	ADP
gujaf-335	84	92	nigeria	nigeria	PROPN
gujaf-335	84	93	.	.	PUNCT
gujaf-335	85	1	haruna	haruna	PROPN
gujaf-335	85	2	muhammed	muhammed	PROPN
gujaf-335	85	3	musa	musa	PROPN
gujaf-335	85	4	…	…	SYM
gujaf-335	85	5	…	…	PUNCT
gujaf-335	85	6	…	…	PUNCT
gujaf-335	85	7	…	…	PUNCT
gujaf-335	85	8	…	…	PUNCT
gujaf-335	85	9	…	…	PUNCT
gujaf-335	85	10	…	…	PUNCT
gujaf-335	85	11	…	…	SYM
gujaf-335	85	12	…	…	SYM
gujaf-335	85	13	235	235	NUM
gujaf-335	85	14	-	-	SYM
gujaf-335	85	15	248	248	NUM
gujaf-335	85	16	impact	impact	NOUN
gujaf-335	85	17	of	of	ADP
gujaf-335	85	18	external	external	ADJ
gujaf-335	85	19	debts	debt	NOUN
gujaf-335	85	20	on	on	ADP
gujaf-335	85	21	economic	economic	ADJ
gujaf-335	85	22	growth	growth	NOUN
gujaf-335	85	23	in	in	ADP
gujaf-335	85	24	nigeria	nigeria	PROPN
gujaf-335	85	25	ibrahim	ibrahim	PROPN
gujaf-335	85	26	yinka	yinka	PROPN
gujaf-335	85	27	agbeyinka	agbeyinka	PROPN
gujaf-335	85	28	…	…	X
gujaf-335	85	29	…	…	PUNCT
gujaf-335	85	30	…	…	PUNCT
gujaf-335	85	31	…	…	PUNCT
gujaf-335	85	32	…	…	PUNCT
gujaf-335	85	33	…	…	PUNCT
gujaf-335	85	34	…	…	PUNCT
gujaf-335	85	35	…	…	PUNCT
gujaf-335	85	36	…	…	PUNCT
gujaf-335	85	37	…	…	PUNCT
gujaf-335	85	38	…	…	PUNCT
gujaf-335	85	39	…	…	PUNCT
gujaf-335	85	40	…	…	PUNCT
gujaf-335	85	41	…	…	PUNCT
gujaf-335	85	42	…	…	PUNCT
gujaf-335	85	43	…	…	PUNCT
gujaf-335	85	44	…	…	PUNCT
gujaf-335	85	45	…	…	PUNCT
gujaf-335	85	46	…	…	PUNCT
gujaf-335	85	47	…	…	PUNCT
gujaf-335	85	48	…	…	PUNCT
gujaf-335	85	49	…	…	PUNCT
gujaf-335	85	50	…	…	SYM
gujaf-335	85	51	…	…	SYM
gujaf-335	85	52	249	249	NUM
gujaf-335	85	53	-	-	SYM
gujaf-335	85	54	261	261	NUM
gujaf-335	85	55	effect	effect	NOUN
gujaf-335	85	56	of	of	ADP
gujaf-335	85	57	compliance	compliance	NOUN
gujaf-335	85	58	cost	cost	NOUN
gujaf-335	85	59	and	and	CCONJ
gujaf-335	85	60	tax	tax	NOUN
gujaf-335	85	61	burden	burden	NOUN
gujaf-335	85	62	on	on	ADP
gujaf-335	85	63	tax	tax	NOUN
gujaf-335	85	64	compliance	compliance	NOUN
gujaf-335	85	65	of	of	ADP
gujaf-335	85	66	small	small	ADJ
gujaf-335	85	67	and	and	CCONJ
gujaf-335	85	68	medium	medium	ADJ
gujaf-335	85	69	-	-	PUNCT
gujaf-335	85	70	scale	scale	NOUN
gujaf-335	85	71	enterprises	enterprise	NOUN
gujaf-335	85	72	in	in	ADP
gujaf-335	85	73	benue	benue	NOUN
gujaf-335	85	74	state	state	PROPN
gujaf-335	85	75	,	,	PUNCT
gujaf-335	85	76	nigeria	nigeria	PROPN
gujaf-335	85	77	okpe	okpe	PROPN
gujaf-335	85	78	caleb	caleb	PROPN
gujaf-335	85	79	john	john	PROPN
gujaf-335	85	80	,	,	PUNCT
gujaf-335	85	81	prof	prof	PROPN
gujaf-335	85	82	.	.	PUNCT
gujaf-335	86	1	aliyu	aliyu	PROPN
gujaf-335	86	2	nuraddeen	nuraddeen	PROPN
gujaf-335	86	3	shehu	shehu	PROPN
gujaf-335	86	4	,	,	PUNCT
gujaf-335	86	5	prof	prof	PROPN
gujaf-335	86	6	.	.	PUNCT
gujaf-335	86	7	bello	bello	PROPN
gujaf-335	86	8	a.	a.	PROPN
gujaf-335	86	9	ahmad	ahmad	PROPN
gujaf-335	86	10	,	,	PUNCT
gujaf-335	86	11	ahmed	ahmed	PROPN
gujaf-335	86	12	aliyu	aliyu	PROPN
gujaf-335	86	13	abdullahi	abdullahi	PROPN
gujaf-335	86	14	phd	phd	PROPN
gujaf-335	86	15	,	,	PUNCT
gujaf-335	86	16	mohammed	mohammed	PROPN
gujaf-335	86	17	musa	musa	PROPN
gujaf-335	86	18	abdulkarim	abdulkarim	PROPN
gujaf-335	86	19	phd	phd	PROPN
gujaf-335	86	20	…	…	PUNCT
gujaf-335	86	21	…	…	PUNCT
gujaf-335	86	22	…	…	PUNCT
gujaf-335	86	23	…	…	PUNCT
gujaf-335	86	24	…	…	PUNCT
gujaf-335	86	25	…	…	PUNCT
gujaf-335	86	26	…	…	PUNCT
gujaf-335	86	27	…	…	PUNCT
gujaf-335	86	28	…	…	PUNCT
gujaf-335	86	29	…	…	PUNCT
gujaf-335	86	30	…	…	PUNCT
gujaf-335	86	31	…	…	PUNCT
gujaf-335	86	32	…	…	PUNCT
gujaf-335	86	33	…	…	PUNCT
gujaf-335	86	34	…	…	PUNCT
gujaf-335	86	35	…	…	PUNCT
gujaf-335	86	36	…	…	SYM
gujaf-335	86	37	.262	.262	NUM
gujaf-335	86	38	-	-	SYM
gujaf-335	86	39	282	282	NUM
gujaf-335	86	40	the	the	DET
gujaf-335	86	41	effect	effect	NOUN
gujaf-335	86	42	of	of	ADP
gujaf-335	86	43	bank	bank	NOUN
gujaf-335	86	44	sectoral	sectoral	ADJ
gujaf-335	86	45	credit	credit	NOUN
gujaf-335	86	46	and	and	CCONJ
gujaf-335	86	47	exchange	exchange	NOUN
gujaf-335	86	48	rate	rate	NOUN
gujaf-335	86	49	on	on	ADP
gujaf-335	86	50	financial	financial	ADJ
gujaf-335	86	51	performance	performance	NOUN
gujaf-335	86	52	of	of	ADP
gujaf-335	86	53	listed	list	VERB
gujaf-335	86	54	manufacturing	manufacturing	NOUN
gujaf-335	86	55	firms	firm	NOUN
gujaf-335	86	56	in	in	ADP
gujaf-335	86	57	nigeria	nigeria	PROPN
gujaf-335	86	58	.	.	PUNCT
gujaf-335	87	1	ibrahim	ibrahim	PROPN
gujaf-335	87	2	kabir	kabir	PROPN
gujaf-335	87	3	adedeji	adedeji	PROPN
gujaf-335	87	4	,	,	PUNCT
gujaf-335	87	5	dr	dr	PROPN
gujaf-335	87	6	ibrahim	ibrahim	PROPN
gujaf-335	87	7	muhammed	muhammed	PROPN
gujaf-335	87	8	,	,	PUNCT
gujaf-335	87	9	prof	prof	PROPN
gujaf-335	87	10	.	.	PUNCT
gujaf-335	88	1	muhammed	muhamme	VERB
gujaf-335	88	2	habibu	habibu	ADJ
gujaf-335	88	3	sabari	sabari	PROPN
gujaf-335	88	4	prof	prof	PROPN
gujaf-335	88	5	.	.	PUNCT
gujaf-335	89	1	abiodun	abiodun	PROPN
gujaf-335	89	2	popoola	popoola	PROPN
gujaf-335	89	3	…	…	PUNCT
gujaf-335	89	4	…	…	PUNCT
gujaf-335	89	5	…	…	PUNCT
gujaf-335	89	6	…	…	PUNCT
gujaf-335	89	7	…	…	PUNCT
gujaf-335	89	8	…	…	PUNCT
gujaf-335	89	9	…	…	PUNCT
gujaf-335	89	10	…	…	PUNCT
gujaf-335	89	11	…	…	PUNCT
gujaf-335	89	12	…	…	PUNCT
gujaf-335	89	13	…	…	PUNCT
gujaf-335	89	14	…	…	PUNCT
gujaf-335	89	15	…	…	PUNCT
gujaf-335	89	16	…	…	PUNCT
gujaf-335	89	17	…	…	PUNCT
gujaf-335	89	18	…	…	PUNCT
gujaf-335	89	19	…	…	PUNCT
gujaf-335	89	20	…	…	PUNCT
gujaf-335	89	21	…	…	PUNCT
gujaf-335	89	22	…	…	PUNCT
gujaf-335	89	23	…	…	PUNCT
gujaf-335	89	24	…	…	PUNCT
gujaf-335	89	25	…	…	PUNCT
gujaf-335	89	26	…	…	SYM
gujaf-335	89	27	…	…	SYM
gujaf-335	89	28	283	283	NUM
gujaf-335	89	29	-	-	SYM
gujaf-335	89	30	297	297	NUM
gujaf-335	89	31	the	the	DET
gujaf-335	89	32	effects	effect	NOUN
gujaf-335	89	33	of	of	ADP
gujaf-335	89	34	interest	interest	NOUN
gujaf-335	89	35	rate	rate	NOUN
gujaf-335	89	36	and	and	CCONJ
gujaf-335	89	37	money	money	NOUN
gujaf-335	89	38	supply	supply	NOUN
gujaf-335	89	39	on	on	ADP
gujaf-335	89	40	systematic	systematic	ADJ
gujaf-335	89	41	risk	risk	NOUN
gujaf-335	89	42	associated	associate	VERB
gujaf-335	89	43	with	with	ADP
gujaf-335	89	44	return	return	NOUN
gujaf-335	89	45	in	in	ADP
gujaf-335	89	46	nigerian	nigerian	ADJ
gujaf-335	89	47	exchange	exchange	PROPN
gujaf-335	89	48	adedokun	adedokun	PROPN
gujaf-335	89	49	rofiat	rofiat	PROPN
gujaf-335	89	50	,	,	PUNCT
gujaf-335	89	51	prof	prof	PROPN
gujaf-335	89	52	.	.	PROPN
gujaf-335	90	1	sani	sani	PROPN
gujaf-335	90	2	abdullahi	abdullahi	PROPN
gujaf-335	90	3	,	,	PUNCT
gujaf-335	90	4	dr	dr	PROPN
gujaf-335	90	5	.	.	PROPN
gujaf-335	90	6	ibrahim	ibrahim	PROPN
gujaf-335	90	7	mohammed	mohammed	PROPN
gujaf-335	90	8	,	,	PUNCT
gujaf-335	90	9	prof	prof	PROPN
gujaf-335	90	10	.	.	PUNCT
gujaf-335	91	1	ahmad	ahmad	PROPN
gujaf-335	91	2	dogarawa	dogarawa	PROPN
gujaf-335	91	3	…	…	X
gujaf-335	91	4	…	…	PUNCT
gujaf-335	91	5	…	…	PUNCT
gujaf-335	91	6	…	…	PUNCT
gujaf-335	91	7	…	…	PUNCT
gujaf-335	91	8	…	…	PUNCT
gujaf-335	91	9	…	…	PUNCT
gujaf-335	91	10	…	…	PUNCT
gujaf-335	91	11	…	…	PUNCT
gujaf-335	91	12	…	…	PUNCT
gujaf-335	91	13	…	…	PUNCT
gujaf-335	91	14	…	…	PUNCT
gujaf-335	91	15	…	…	PUNCT
gujaf-335	91	16	…	…	PUNCT
gujaf-335	91	17	…	…	PUNCT
gujaf-335	91	18	…	…	PUNCT
gujaf-335	91	19	…	…	PUNCT
gujaf-335	91	20	…	…	PUNCT
gujaf-335	91	21	…	…	PUNCT
gujaf-335	91	22	…	…	PUNCT
gujaf-335	91	23	…	…	PUNCT
gujaf-335	91	24	…	…	PUNCT
gujaf-335	91	25	…	…	PUNCT
gujaf-335	91	26	…	…	PUNCT
gujaf-335	91	27	…	…	PUNCT
gujaf-335	91	28	…	…	PUNCT
gujaf-335	91	29	…	…	PUNCT
gujaf-335	91	30	…	…	PUNCT
gujaf-335	91	31	…	…	PUNCT
gujaf-335	91	32	…	…	SYM
gujaf-335	91	33	.298	.298	NUM
gujaf-335	91	34	-	-	SYM
gujaf-335	91	35	314	314	NUM
gujaf-335	91	36	effect	effect	NOUN
gujaf-335	91	37	of	of	ADP
gujaf-335	91	38	firm	firm	ADJ
gujaf-335	91	39	attributes	attribute	NOUN
gujaf-335	91	40	on	on	ADP
gujaf-335	91	41	the	the	DET
gujaf-335	91	42	growth	growth	NOUN
gujaf-335	91	43	of	of	ADP
gujaf-335	91	44	healthcare	healthcare	NOUN
gujaf-335	91	45	companies	company	NOUN
gujaf-335	91	46	listed	list	VERB
gujaf-335	91	47	on	on	ADP
gujaf-335	91	48	the	the	DET
gujaf-335	91	49	nigerian	nigerian	PROPN
gujaf-335	91	50	exchange	exchange	PROPN
gujaf-335	91	51	group	group	PROPN
gujaf-335	91	52	salisu	salisu	PROPN
gujaf-335	91	53	isyaku	isyaku	NOUN
gujaf-335	91	54	dahiru	dahiru	NOUN
gujaf-335	91	55	,	,	PUNCT
gujaf-335	91	56	adeyemi	adeyemi	ADV
gujaf-335	91	57	tesleem	tesleem	VERB
gujaf-335	91	58	,	,	PUNCT
gujaf-335	91	59	phd	phd	NOUN
gujaf-335	91	60	,	,	PUNCT
gujaf-335	91	61	suleiman	suleiman	PROPN
gujaf-335	91	62	salami	salami	PROPN
gujaf-335	91	63	,	,	PUNCT
gujaf-335	91	64	phd	phd	NOUN
gujaf-335	91	65	…	…	SYM
gujaf-335	91	66	…	…	PUNCT
gujaf-335	91	67	…	…	PUNCT
gujaf-335	91	68	…	…	PUNCT
gujaf-335	91	69	…	…	SYM
gujaf-335	91	70	....	....	PUNCT
gujaf-335	91	71	315	315	NUM
gujaf-335	91	72	-	-	SYM
gujaf-335	91	73	331	331	NUM
gujaf-335	91	74	corporate	corporate	ADJ
gujaf-335	91	75	social	social	ADJ
gujaf-335	91	76	responsibility	responsibility	NOUN
gujaf-335	91	77	and	and	CCONJ
gujaf-335	91	78	performance	performance	NOUN
gujaf-335	91	79	of	of	ADP
gujaf-335	91	80	firms	firm	NOUN
gujaf-335	91	81	in	in	ADP
gujaf-335	91	82	lagos	lagos	PROPN
gujaf-335	91	83	state	state	PROPN
gujaf-335	91	84	nigeria	nigeria	PROPN
gujaf-335	91	85	kayode	kayode	PROPN
gujaf-335	91	86	david	david	PROPN
gujaf-335	91	87	kolawole	kolawole	PROPN
gujaf-335	91	88	……	……	NOUN
gujaf-335	91	89	……	……	NOUN
gujaf-335	91	90	……	……	NOUN
gujaf-335	91	91	……	……	NOUN
gujaf-335	91	92	……	……	NOUN
gujaf-335	91	93	……	……	NOUN
gujaf-335	91	94	……	……	NOUN
gujaf-335	91	95	……	……	NOUN
gujaf-335	91	96	……	……	NOUN
gujaf-335	91	97	……	……	NOUN
gujaf-335	91	98	……	……	NOUN
gujaf-335	91	99	……	……	NOUN
gujaf-335	91	100	.	.	PUNCT
gujaf-335	92	1	...	...	PUNCT
gujaf-335	92	2	332	332	NUM
gujaf-335	92	3	-	-	SYM
gujaf-335	92	4	343	343	NUM
gujaf-335	92	5	does	do	AUX
gujaf-335	92	6	taxation	taxation	NOUN
gujaf-335	92	7	affect	affect	VERB
gujaf-335	92	8	banks	bank	NOUN
gujaf-335	92	9	’	'	PUNCT
gujaf-335	92	10	profitability	profitability	NOUN
gujaf-335	92	11	:	:	PUNCT
gujaf-335	92	12	evidence	evidence	NOUN
gujaf-335	92	13	from	from	ADP
gujaf-335	92	14	nigeria	nigeria	PROPN
gujaf-335	92	15	emmanuel	emmanuel	PROPN
gujaf-335	92	16	imuede	imuede	PROPN
gujaf-335	92	17	oyasor	oyasor	PROPN
gujaf-335	92	18	…	…	PUNCT
gujaf-335	92	19	…	…	PUNCT
gujaf-335	92	20	…	…	PUNCT
gujaf-335	92	21	…	…	PUNCT
gujaf-335	92	22	…	…	PUNCT
gujaf-335	92	23	…	…	PUNCT
gujaf-335	92	24	…	…	PUNCT
gujaf-335	92	25	…	…	PUNCT
gujaf-335	92	26	…	…	PUNCT
gujaf-335	92	27	…	…	PUNCT
gujaf-335	92	28	…	…	PUNCT
gujaf-335	92	29	…	…	PUNCT
gujaf-335	92	30	…	…	PUNCT
gujaf-335	92	31	…	…	PUNCT
gujaf-335	92	32	…	…	PUNCT
gujaf-335	92	33	…	…	PUNCT
gujaf-335	92	34	…	…	PUNCT
gujaf-335	92	35	…	…	PUNCT
gujaf-335	92	36	…	…	PUNCT
gujaf-335	92	37	…	…	PUNCT
gujaf-335	92	38	…	…	PUNCT
gujaf-335	92	39	…	…	PUNCT
gujaf-335	92	40	…	…	PUNCT
gujaf-335	92	41	..	..	PUNCT
gujaf-335	92	42	344	344	NUM
gujaf-335	92	43	-	-	SYM
gujaf-335	92	44	356	356	NUM
gujaf-335	92	45	working	work	VERB
gujaf-335	92	46	capital	capital	NOUN
gujaf-335	92	47	management	management	NOUN
gujaf-335	92	48	and	and	CCONJ
gujaf-335	92	49	manufacturing	manufacturing	NOUN
gujaf-335	92	50	performance	performance	NOUN
gujaf-335	92	51	in	in	ADP
gujaf-335	92	52	nigeria	nigeria	PROPN
gujaf-335	92	53	adedeji	adedeji	PROPN
gujaf-335	92	54	daniel	daniel	PROPN
gujaf-335	92	55	gbadebo	gbadebo	PROPN
gujaf-335	92	56	…	…	PUNCT
gujaf-335	92	57	…	…	PUNCT
gujaf-335	92	58	…	…	PUNCT
gujaf-335	92	59	…	…	PUNCT
gujaf-335	92	60	…	…	PUNCT
gujaf-335	92	61	…	…	PUNCT
gujaf-335	92	62	…	…	PUNCT
gujaf-335	92	63	…	…	PUNCT
gujaf-335	92	64	…	…	PUNCT
gujaf-335	92	65	…	…	PUNCT
gujaf-335	92	66	…	…	PUNCT
gujaf-335	92	67	…	…	PUNCT
gujaf-335	92	68	…	…	PUNCT
gujaf-335	92	69	…	…	PUNCT
gujaf-335	92	70	…	…	PUNCT
gujaf-335	92	71	…	…	PUNCT
gujaf-335	92	72	…	…	PUNCT
gujaf-335	92	73	…	…	PUNCT
gujaf-335	92	74	…	…	PUNCT
gujaf-335	92	75	…	…	PUNCT
gujaf-335	92	76	…	…	PUNCT
gujaf-335	92	77	…	…	PUNCT
gujaf-335	92	78	…	…	PUNCT
gujaf-335	92	79	…	…	PUNCT
gujaf-335	92	80	...	...	PUNCT
gujaf-335	92	81	357	357	NUM
gujaf-335	92	82	-	-	SYM
gujaf-335	92	83	368	368	NUM
gujaf-335	92	84	the	the	DET
gujaf-335	92	85	multidimensionality	multidimensionality	NOUN
gujaf-335	92	86	foreign	foreign	ADJ
gujaf-335	92	87	direct	direct	ADJ
gujaf-335	92	88	investment	investment	NOUN
gujaf-335	92	89	’s	’s	PART
gujaf-335	92	90	impact	impact	NOUN
gujaf-335	92	91	on	on	ADP
gujaf-335	92	92	the	the	DET
gujaf-335	92	93	economy	economy	NOUN
gujaf-335	92	94	emmanuel	emmanuel	PROPN
gujaf-335	92	95	imuede	imuede	PROPN
gujaf-335	92	96	oyasor	oyasor	PROPN
gujaf-335	92	97	…	…	PUNCT
gujaf-335	92	98	…	…	PUNCT
gujaf-335	92	99	…	…	PUNCT
gujaf-335	92	100	…	…	PUNCT
gujaf-335	92	101	…	…	PUNCT
gujaf-335	92	102	…	…	PUNCT
gujaf-335	92	103	…	…	PUNCT
gujaf-335	92	104	…	…	PUNCT
gujaf-335	92	105	…	…	PUNCT
gujaf-335	92	106	…	…	PUNCT
gujaf-335	92	107	…	…	PUNCT
gujaf-335	92	108	…	…	PUNCT
gujaf-335	92	109	…	…	PUNCT
gujaf-335	92	110	…	…	PUNCT
gujaf-335	92	111	…	…	PUNCT
gujaf-335	92	112	…	…	PUNCT
gujaf-335	92	113	…	…	PUNCT
gujaf-335	92	114	…	…	PUNCT
gujaf-335	92	115	…	…	PUNCT
gujaf-335	92	116	…	…	PUNCT
gujaf-335	92	117	…	…	PUNCT
gujaf-335	92	118	…	…	PUNCT
gujaf-335	92	119	…	…	PUNCT
gujaf-335	92	120	..	..	SYM
gujaf-335	92	121	369	369	NUM
gujaf-335	92	122	-	-	SYM
gujaf-335	92	123	383	383	NUM
gujaf-335	92	124	private	private	ADJ
gujaf-335	92	125	capital	capital	NOUN
gujaf-335	92	126	formation	formation	NOUN
gujaf-335	92	127	,	,	PUNCT
gujaf-335	92	128	public	public	ADJ
gujaf-335	92	129	sector	sector	NOUN
gujaf-335	92	130	capital	capital	NOUN
gujaf-335	92	131	formation	formation	NOUN
gujaf-335	92	132	and	and	CCONJ
gujaf-335	92	133	economic	economic	ADJ
gujaf-335	92	134	growth	growth	NOUN
gujaf-335	92	135	in	in	ADP
gujaf-335	92	136	south	south	PROPN
gujaf-335	92	137	africa	africa	PROPN
gujaf-335	92	138	.	.	PUNCT
gujaf-335	93	1	ahmed	ahmed	PROPN
gujaf-335	93	2	oluwatobi	oluwatobi	PROPN
gujaf-335	93	3	adekunle,	adekunle,	PROPN
gujaf-335	93	4	…	…	SYM
gujaf-335	93	5	…	…	PUNCT
gujaf-335	93	6	…	…	PUNCT
gujaf-335	93	7	…	…	PUNCT
gujaf-335	93	8	…	…	PUNCT
gujaf-335	93	9	…	…	PUNCT
gujaf-335	93	10	…	…	PUNCT
gujaf-335	93	11	…	…	PUNCT
gujaf-335	93	12	…	…	PUNCT
gujaf-335	93	13	…	…	PUNCT
gujaf-335	93	14	…	…	PUNCT
gujaf-335	93	15	…	…	PUNCT
gujaf-335	93	16	…	…	PUNCT
gujaf-335	93	17	…	…	PUNCT
gujaf-335	93	18	…	…	PUNCT
gujaf-335	93	19	…	…	PUNCT
gujaf-335	93	20	…	…	PUNCT
gujaf-335	93	21	…	…	PUNCT
gujaf-335	93	22	…	…	PUNCT
gujaf-335	93	23	384	384	NUM
gujaf-335	93	24	-	-	SYM
gujaf-335	93	25	396	396	NUM
gujaf-335	93	26	macroeconomic	macroeconomic	ADJ
gujaf-335	93	27	determinants	determinant	NOUN
gujaf-335	93	28	and	and	CCONJ
gujaf-335	93	29	stock	stock	NOUN
gujaf-335	93	30	market	market	NOUN
gujaf-335	93	31	volatility	volatility	NOUN
gujaf-335	93	32	amidst	amidst	ADP
gujaf-335	93	33	the	the	DET
gujaf-335	93	34	period	period	NOUN
gujaf-335	93	35	of	of	ADP
gujaf-335	93	36	economic	economic	ADJ
gujaf-335	93	37	recession	recession	NOUN
gujaf-335	93	38	in	in	ADP
gujaf-335	93	39	nigeria	nigeria	PROPN
gujaf-335	93	40	hauwa	hauwa	ADJ
gujaf-335	93	41	bayero	bayero	PROPN
gujaf-335	93	42	tijjani	tijjani	NOUN
gujaf-335	93	43	,	,	PUNCT
gujaf-335	93	44	prof	prof	PROPN
gujaf-335	93	45	sheikh	sheikh	PROPN
gujaf-335	93	46	ahmad	ahmad	PROPN
gujaf-335	93	47	abdullahi	abdullahi	PROPN
gujaf-335	93	48	,	,	PUNCT
gujaf-335	93	49	dr	dr	PROPN
gujaf-335	93	50	ibrahim	ibrahim	PROPN
gujaf-335	93	51	mohammed	mohammed	PROPN
gujaf-335	93	52	dr	dr	PROPN
gujaf-335	93	53	isma’il	isma’il	PROPN
gujaf-335	93	54	tijjani	tijjani	PROPN
gujaf-335	93	55	idris	idris	PROPN
gujaf-335	93	56	…	…	PUNCT
gujaf-335	93	57	……	……	NOUN
gujaf-335	93	58	……	……	NOUN
gujaf-335	93	59	……	……	NOUN
gujaf-335	93	60	……	……	NOUN
gujaf-335	93	61	……	……	NOUN
gujaf-335	93	62	……	……	NOUN
gujaf-335	93	63	……	……	NOUN
gujaf-335	93	64	……	……	NOUN
gujaf-335	93	65	……	……	NOUN
gujaf-335	93	66	……	……	NOUN
gujaf-335	93	67	……	……	NOUN
gujaf-335	93	68	……	……	NOUN
gujaf-335	93	69	……	……	NOUN
gujaf-335	93	70	……	……	NOUN
gujaf-335	93	71	.	.	PUNCT
gujaf-335	93	72	397	397	NUM
gujaf-335	93	73	-	-	SYM
gujaf-335	93	74	413	413	NUM
gujaf-335	93	75	gusau	gusau	ADJ
gujaf-335	93	76	journal	journal	NOUN
gujaf-335	93	77	of	of	ADP
gujaf-335	93	78	accounting	accounting	NOUN
gujaf-335	93	79	and	and	CCONJ
gujaf-335	93	80	finance	finance	NOUN
gujaf-335	93	81	,	,	PUNCT
gujaf-335	93	82	vol	vol	NOUN
gujaf-335	93	83	.	.	PROPN
gujaf-335	93	84	5	5	NUM
gujaf-335	93	85	,	,	PUNCT
gujaf-335	93	86	issue	issue	NOUN
gujaf-335	93	87	2	2	NUM
gujaf-335	93	88	,	,	PUNCT
gujaf-335	93	89	october	october	PROPN
gujaf-335	93	90	,	,	PUNCT
gujaf-335	93	91	2024	2024	NUM
gujaf-335	93	92	283	283	NUM
gujaf-335	93	93	the	the	DET
gujaf-335	93	94	effect	effect	NOUN
gujaf-335	93	95	of	of	ADP
gujaf-335	93	96	bank	bank	NOUN
gujaf-335	93	97	sectoral	sectoral	ADJ
gujaf-335	93	98	credit	credit	NOUN
gujaf-335	93	99	and	and	CCONJ
gujaf-335	93	100	exchange	exchange	NOUN
gujaf-335	93	101	rate	rate	NOUN
gujaf-335	93	102	on	on	ADP
gujaf-335	93	103	financial	financial	ADJ
gujaf-335	93	104	performance	performance	NOUN
gujaf-335	93	105	of	of	ADP
gujaf-335	93	106	listed	list	VERB
gujaf-335	93	107	manufacturing	manufacturing	NOUN
gujaf-335	93	108	firms	firm	NOUN
gujaf-335	93	109	in	in	ADP
gujaf-335	93	110	nigeria	nigeria	PROPN
gujaf-335	93	111	.	.	PUNCT
gujaf-335	94	1	ibrahim	ibrahim	PROPN
gujaf-335	94	2	kabir	kabir	PROPN
gujaf-335	94	3	adedeji	adedeji	PROPN
gujaf-335	94	4	department	department	PROPN
gujaf-335	94	5	of	of	ADP
gujaf-335	94	6	banking	banking	NOUN
gujaf-335	94	7	and	and	CCONJ
gujaf-335	94	8	finance	finance	PROPN
gujaf-335	94	9	a.b.u	a.b.u	NOUN
gujaf-335	94	10	.	.	PUNCT
gujaf-335	95	1	business	business	NOUN
gujaf-335	95	2	school	school	PROPN
gujaf-335	95	3	+2348039611808	+2348039611808	PROPN
gujaf-335	96	1	dr	dr	PROPN
gujaf-335	96	2	ibrahim	ibrahim	PROPN
gujaf-335	96	3	muhammed	muhammed	PROPN
gujaf-335	96	4	department	department	PROPN
gujaf-335	96	5	of	of	ADP
gujaf-335	96	6	banking	banking	NOUN
gujaf-335	96	7	and	and	CCONJ
gujaf-335	96	8	finance	finance	PROPN
gujaf-335	96	9	a.b.u	a.b.u	NOUN
gujaf-335	96	10	.	.	PUNCT
gujaf-335	97	1	business	business	NOUN
gujaf-335	97	2	school	school	PROPN
gujaf-335	97	3	+2348035990335	+2348035990335	PROPN
gujaf-335	97	4	prof	prof	PROPN
gujaf-335	97	5	.	.	PUNCT
gujaf-335	98	1	muhammed	muhamme	VERB
gujaf-335	98	2	habibu	habibu	ADJ
gujaf-335	98	3	sabari	sabari	PROPN
gujaf-335	98	4	department	department	PROPN
gujaf-335	98	5	of	of	ADP
gujaf-335	98	6	accounting	accounting	PROPN
gujaf-335	98	7	a.b.u	a.b.u	PROPN
gujaf-335	98	8	.	.	PUNCT
gujaf-335	99	1	business	business	NOUN
gujaf-335	99	2	school	school	PROPN
gujaf-335	99	3	+2348028433392	+2348028433392	NUM
gujaf-335	99	4	prof	prof	NOUN
gujaf-335	99	5	.	.	PROPN
gujaf-335	99	6	abiodun	abiodun	PROPN
gujaf-335	99	7	popoola	popoola	PROPN
gujaf-335	99	8	department	department	PROPN
gujaf-335	99	9	of	of	ADP
gujaf-335	99	10	economics	economics	PROPN
gujaf-335	99	11	a.b.u	a.b.u	PROPN
gujaf-335	99	12	.	.	PUNCT
gujaf-335	100	1	business	business	NOUN
gujaf-335	100	2	school	school	NOUN
gujaf-335	100	3	corresponding	corresponding	ADJ
gujaf-335	100	4	email	email	NOUN
gujaf-335	100	5	:	:	PUNCT
gujaf-335	100	6	ibrahimkabiradedeji@gmail.com	ibrahimkabiradedeji@gmail.com	X
gujaf-335	100	7	or	or	CCONJ
gujaf-335	100	8	kaibrahim@abu.edu.ng	kaibrahim@abu.edu.ng	ADJ
gujaf-335	100	9	doi	doi	NOUN
gujaf-335	100	10	:	:	PUNCT
gujaf-335	100	11	https://doi.org/10.57233/gujaf.v5i2.17	https://doi.org/10.57233/gujaf.v5i2.17	NOUN
gujaf-335	100	12	abstract	abstract	NOUN
gujaf-335	100	13	the	the	DET
gujaf-335	100	14	study	study	NOUN
gujaf-335	100	15	examined	examine	VERB
gujaf-335	100	16	the	the	DET
gujaf-335	100	17	effect	effect	NOUN
gujaf-335	100	18	of	of	ADP
gujaf-335	100	19	deposit	deposit	NOUN
gujaf-335	100	20	money	money	NOUN
gujaf-335	100	21	bank	bank	NOUN
gujaf-335	100	22	’s	’s	PART
gujaf-335	100	23	credit	credit	NOUN
gujaf-335	100	24	facilities	facility	NOUN
gujaf-335	100	25	and	and	CCONJ
gujaf-335	100	26	exchange	exchange	NOUN
gujaf-335	100	27	rate	rate	NOUN
gujaf-335	100	28	on	on	ADP
gujaf-335	100	29	the	the	DET
gujaf-335	100	30	corporate	corporate	ADJ
gujaf-335	100	31	financial	financial	ADJ
gujaf-335	100	32	performance	performance	NOUN
gujaf-335	100	33	of	of	ADP
gujaf-335	100	34	listed	list	VERB
gujaf-335	100	35	manufacturing	manufacturing	NOUN
gujaf-335	100	36	firms	firm	NOUN
gujaf-335	100	37	in	in	ADP
gujaf-335	100	38	nigeria	nigeria	PROPN
gujaf-335	100	39	.	.	PUNCT
gujaf-335	101	1	data	datum	NOUN
gujaf-335	101	2	for	for	ADP
gujaf-335	101	3	the	the	DET
gujaf-335	101	4	study	study	NOUN
gujaf-335	101	5	were	be	AUX
gujaf-335	101	6	sourced	source	VERB
gujaf-335	101	7	from	from	ADP
gujaf-335	101	8	the	the	DET
gujaf-335	101	9	annual	annual	ADJ
gujaf-335	101	10	reports	report	NOUN
gujaf-335	101	11	and	and	CCONJ
gujaf-335	101	12	accounts	account	NOUN
gujaf-335	101	13	of	of	ADP
gujaf-335	101	14	the	the	DET
gujaf-335	101	15	sampled	sample	VERB
gujaf-335	101	16	firms	firm	NOUN
gujaf-335	101	17	for	for	ADP
gujaf-335	101	18	the	the	DET
gujaf-335	101	19	period	period	NOUN
gujaf-335	101	20	of	of	ADP
gujaf-335	101	21	ten	ten	NUM
gujaf-335	101	22	years	year	NOUN
gujaf-335	101	23	spanning	span	VERB
gujaf-335	101	24	from	from	ADP
gujaf-335	101	25	2013	2013	NUM
gujaf-335	101	26	to	to	ADP
gujaf-335	101	27	2022	2022	NUM
gujaf-335	101	28	,	,	PUNCT
gujaf-335	101	29	the	the	DET
gujaf-335	101	30	collected	collect	VERB
gujaf-335	101	31	data	datum	NOUN
gujaf-335	101	32	were	be	AUX
gujaf-335	101	33	analyzed	analyze	VERB
gujaf-335	101	34	using	use	VERB
gujaf-335	101	35	panel	panel	NOUN
gujaf-335	101	36	regression	regression	NOUN
gujaf-335	101	37	analysis	analysis	NOUN
gujaf-335	101	38	,	,	PUNCT
gujaf-335	101	39	result	result	NOUN
gujaf-335	101	40	of	of	ADP
gujaf-335	101	41	the	the	DET
gujaf-335	101	42	analysis	analysis	NOUN
gujaf-335	101	43	showed	show	VERB
gujaf-335	101	44	that	that	SCONJ
gujaf-335	101	45	credit	credit	NOUN
gujaf-335	101	46	facilities	facility	NOUN
gujaf-335	101	47	had	have	VERB
gujaf-335	101	48	a	a	DET
gujaf-335	101	49	significant	significant	ADJ
gujaf-335	101	50	and	and	CCONJ
gujaf-335	101	51	negative	negative	ADJ
gujaf-335	101	52	effect	effect	NOUN
gujaf-335	101	53	on	on	ADP
gujaf-335	101	54	the	the	DET
gujaf-335	101	55	financial	financial	ADJ
gujaf-335	101	56	performance	performance	NOUN
gujaf-335	101	57	of	of	ADP
gujaf-335	101	58	the	the	DET
gujaf-335	101	59	sampled	sample	VERB
gujaf-335	101	60	manufacturing	manufacturing	NOUN
gujaf-335	101	61	firms	firm	NOUN
gujaf-335	101	62	in	in	ADP
gujaf-335	101	63	nigeria	nigeria	PROPN
gujaf-335	101	64	.	.	PUNCT
gujaf-335	102	1	it	it	PRON
gujaf-335	102	2	was	be	AUX
gujaf-335	102	3	also	also	ADV
gujaf-335	102	4	revealed	reveal	VERB
gujaf-335	102	5	that	that	SCONJ
gujaf-335	102	6	the	the	DET
gujaf-335	102	7	effect	effect	NOUN
gujaf-335	102	8	of	of	ADP
gujaf-335	102	9	the	the	DET
gujaf-335	102	10	exchange	exchange	NOUN
gujaf-335	102	11	rate	rate	NOUN
gujaf-335	102	12	on	on	ADP
gujaf-335	102	13	the	the	DET
gujaf-335	102	14	return	return	NOUN
gujaf-335	102	15	on	on	ADP
gujaf-335	102	16	assets	asset	NOUN
gujaf-335	102	17	of	of	ADP
gujaf-335	102	18	manufacturing	manufacturing	NOUN
gujaf-335	102	19	firms	firm	NOUN
gujaf-335	102	20	in	in	ADP
gujaf-335	102	21	nigeria	nigeria	PROPN
gujaf-335	102	22	is	be	AUX
gujaf-335	102	23	significant	significant	ADJ
gujaf-335	102	24	and	and	CCONJ
gujaf-335	102	25	negative	negative	ADJ
gujaf-335	102	26	.	.	PUNCT
gujaf-335	103	1	accordingly	accordingly	ADV
gujaf-335	103	2	,	,	PUNCT
gujaf-335	103	3	the	the	DET
gujaf-335	103	4	study	study	NOUN
gujaf-335	103	5	concludes	conclude	VERB
gujaf-335	103	6	that	that	SCONJ
gujaf-335	103	7	sectoral	sectoral	ADJ
gujaf-335	103	8	allocation	allocation	NOUN
gujaf-335	103	9	and	and	CCONJ
gujaf-335	103	10	exchange	exchange	NOUN
gujaf-335	103	11	rate	rate	NOUN
gujaf-335	103	12	are	be	AUX
gujaf-335	103	13	significant	significant	ADJ
gujaf-335	103	14	determinants	determinant	NOUN
gujaf-335	103	15	of	of	ADP
gujaf-335	103	16	financial	financial	ADJ
gujaf-335	103	17	performance	performance	NOUN
gujaf-335	103	18	.	.	PUNCT
gujaf-335	104	1	considering	consider	VERB
gujaf-335	104	2	the	the	DET
gujaf-335	104	3	negative	negative	ADJ
gujaf-335	104	4	and	and	CCONJ
gujaf-335	104	5	significant	significant	ADJ
gujaf-335	104	6	effect	effect	NOUN
gujaf-335	104	7	of	of	ADP
gujaf-335	104	8	sectoral	sectoral	ADJ
gujaf-335	104	9	allocation	allocation	NOUN
gujaf-335	104	10	and	and	CCONJ
gujaf-335	104	11	exchange	exchange	NOUN
gujaf-335	104	12	rate	rate	NOUN
gujaf-335	104	13	on	on	ADP
gujaf-335	104	14	the	the	DET
gujaf-335	104	15	profit	profit	NOUN
gujaf-335	104	16	of	of	ADP
gujaf-335	104	17	manufacturing	manufacturing	NOUN
gujaf-335	104	18	firms	firm	NOUN
gujaf-335	104	19	in	in	ADP
gujaf-335	104	20	nigeria	nigeria	PRON
gujaf-335	104	21	the	the	DET
gujaf-335	104	22	study	study	NOUN
gujaf-335	104	23	therefore	therefore	ADV
gujaf-335	104	24	,	,	PUNCT
gujaf-335	104	25	recommends	recommend	VERB
gujaf-335	104	26	that	that	SCONJ
gujaf-335	104	27	the	the	DET
gujaf-335	104	28	government	government	NOUN
gujaf-335	104	29	of	of	ADP
gujaf-335	104	30	nigeria	nigeria	PROPN
gujaf-335	104	31	should	should	AUX
gujaf-335	104	32	implement	implement	VERB
gujaf-335	104	33	policies	policy	NOUN
gujaf-335	104	34	that	that	PRON
gujaf-335	104	35	would	would	AUX
gujaf-335	104	36	encourage	encourage	VERB
gujaf-335	104	37	lending	lending	NOUN
gujaf-335	104	38	and	and	CCONJ
gujaf-335	104	39	also	also	ADV
gujaf-335	104	40	ensure	ensure	VERB
gujaf-335	104	41	a	a	DET
gujaf-335	104	42	stable	stable	ADJ
gujaf-335	104	43	exchange	exchange	NOUN
gujaf-335	104	44	rate	rate	NOUN
gujaf-335	104	45	.	.	PUNCT
gujaf-335	105	1	keywords	keyword	NOUN
gujaf-335	105	2	:	:	PUNCT
gujaf-335	105	3	exchange	exchange	NOUN
gujaf-335	105	4	rate	rate	NOUN
gujaf-335	105	5	,	,	PUNCT
gujaf-335	105	6	financial	financial	ADJ
gujaf-335	105	7	performance	performance	NOUN
gujaf-335	105	8	,	,	PUNCT
gujaf-335	105	9	sectoral	sectoral	ADJ
gujaf-335	105	10	allocation	allocation	NOUN
gujaf-335	105	11	,	,	PUNCT
gujaf-335	105	12	1.0	1.0	NUM
gujaf-335	105	13	introduction	introduction	NOUN
gujaf-335	105	14	manufacturing	manufacturing	NOUN
gujaf-335	105	15	sector	sector	NOUN
gujaf-335	105	16	plays	play	VERB
gujaf-335	105	17	catalytic	catalytic	ADJ
gujaf-335	105	18	role	role	NOUN
gujaf-335	105	19	in	in	ADP
gujaf-335	105	20	a	a	DET
gujaf-335	105	21	modern	modern	ADJ
gujaf-335	105	22	economy	economy	NOUN
gujaf-335	105	23	and	and	CCONJ
gujaf-335	105	24	has	have	VERB
gujaf-335	105	25	many	many	ADJ
gujaf-335	105	26	dynamic	dynamic	ADJ
gujaf-335	105	27	benefits	benefit	NOUN
gujaf-335	105	28	crucial	crucial	ADJ
gujaf-335	105	29	for	for	ADP
gujaf-335	105	30	economic	economic	ADJ
gujaf-335	105	31	transformation	transformation	NOUN
gujaf-335	105	32	.	.	PUNCT
gujaf-335	106	1	in	in	ADP
gujaf-335	106	2	a	a	DET
gujaf-335	106	3	typical	typical	ADJ
gujaf-335	106	4	advanced	advanced	ADJ
gujaf-335	106	5	country	country	NOUN
gujaf-335	106	6	,	,	PUNCT
gujaf-335	106	7	the	the	DET
gujaf-335	106	8	manufacturing	manufacturing	NOUN
gujaf-335	106	9	sector	sector	NOUN
gujaf-335	106	10	is	be	AUX
gujaf-335	106	11	a	a	DET
gujaf-335	106	12	leading	lead	VERB
gujaf-335	106	13	sector	sector	NOUN
gujaf-335	106	14	in	in	ADP
gujaf-335	106	15	many	many	ADJ
gujaf-335	106	16	respects	respect	NOUN
gujaf-335	106	17	.	.	PUNCT
gujaf-335	107	1	it	it	PRON
gujaf-335	107	2	is	be	AUX
gujaf-335	107	3	an	an	DET
gujaf-335	107	4	avenue	avenue	NOUN
gujaf-335	107	5	for	for	ADP
gujaf-335	107	6	increasing	increase	VERB
gujaf-335	107	7	productivity	productivity	NOUN
gujaf-335	107	8	related	relate	VERB
gujaf-335	107	9	to	to	ADP
gujaf-335	107	10	import	import	NOUN
gujaf-335	107	11	replacement	replacement	NOUN
gujaf-335	107	12	and	and	CCONJ
gujaf-335	107	13	export	export	NOUN
gujaf-335	107	14	expansion	expansion	NOUN
gujaf-335	107	15	,	,	PUNCT
gujaf-335	107	16	creating	create	VERB
gujaf-335	107	17	foreign	foreign	ADJ
gujaf-335	107	18	exchange	exchange	NOUN
gujaf-335	107	19	earning	earn	VERB
gujaf-335	107	20	capacity	capacity	NOUN
gujaf-335	107	21	;	;	PUNCT
gujaf-335	107	22	and	and	CCONJ
gujaf-335	107	23	it	it	PRON
gujaf-335	107	24	creates	create	VERB
gujaf-335	107	25	investment	investment	NOUN
gujaf-335	107	26	capital	capital	NOUN
gujaf-335	107	27	at	at	ADP
gujaf-335	107	28	a	a	DET
gujaf-335	107	29	faster	fast	ADJ
gujaf-335	107	30	rate	rate	NOUN
gujaf-335	107	31	than	than	ADP
gujaf-335	107	32	any	any	DET
gujaf-335	107	33	other	other	ADJ
gujaf-335	107	34	sector	sector	NOUN
gujaf-335	107	35	of	of	ADP
gujaf-335	107	36	the	the	DET
gujaf-335	107	37	economy	economy	NOUN
gujaf-335	107	38	while	while	SCONJ
gujaf-335	107	39	promoting	promote	VERB
gujaf-335	107	40	wider	wide	ADJ
gujaf-335	107	41	and	and	CCONJ
gujaf-335	107	42	more	more	ADV
gujaf-335	107	43	effective	effective	ADJ
gujaf-335	107	44	linkages	linkage	NOUN
gujaf-335	107	45	among	among	ADP
gujaf-335	107	46	different	different	ADJ
gujaf-335	107	47	sectors	sector	NOUN
gujaf-335	107	48	.	.	PUNCT
gujaf-335	108	1	there	there	PRON
gujaf-335	108	2	has	have	AUX
gujaf-335	108	3	been	be	AUX
gujaf-335	108	4	a	a	DET
gujaf-335	108	5	growing	grow	VERB
gujaf-335	108	6	concern	concern	NOUN
gujaf-335	108	7	over	over	ADP
gujaf-335	108	8	the	the	DET
gujaf-335	108	9	continuous	continuous	ADJ
gujaf-335	108	10	decline	decline	NOUN
gujaf-335	108	11	in	in	ADP
gujaf-335	108	12	the	the	DET
gujaf-335	108	13	financial	financial	ADJ
gujaf-335	108	14	performance	performance	NOUN
gujaf-335	108	15	of	of	ADP
gujaf-335	108	16	the	the	DET
gujaf-335	108	17	manufacturing	manufacturing	NOUN
gujaf-335	108	18	sector	sector	NOUN
gujaf-335	108	19	in	in	ADP
gujaf-335	108	20	nigeria	nigeria	PROPN
gujaf-335	108	21	in	in	ADP
gujaf-335	108	22	recent	recent	ADJ
gujaf-335	108	23	times	time	NOUN
gujaf-335	108	24	,	,	PUNCT
gujaf-335	108	25	despite	despite	SCONJ
gujaf-335	108	26	the	the	DET
gujaf-335	108	27	fact	fact	NOUN
gujaf-335	108	28	that	that	SCONJ
gujaf-335	108	29	the	the	DET
gujaf-335	108	30	government	government	NOUN
gujaf-335	108	31	embarked	embark	VERB
gujaf-335	108	32	on	on	ADP
gujaf-335	108	33	several	several	ADJ
gujaf-335	108	34	strategies	strategy	NOUN
gujaf-335	108	35	aimed	aim	VERB
gujaf-335	108	36	at	at	ADP
gujaf-335	108	37	improving	improve	VERB
gujaf-335	108	38	industrial	industrial	ADJ
gujaf-335	108	39	production	production	NOUN
gujaf-335	108	40	and	and	CCONJ
gujaf-335	108	41	financial	financial	ADJ
gujaf-335	108	42	performance	performance	NOUN
gujaf-335	108	43	of	of	ADP
gujaf-335	108	44	the	the	DET
gujaf-335	108	45	sector	sector	NOUN
gujaf-335	108	46	.	.	PUNCT
gujaf-335	109	1	this	this	DET
gujaf-335	109	2	worry	worry	NOUN
gujaf-335	109	3	is	be	AUX
gujaf-335	109	4	understandable	understandable	ADJ
gujaf-335	109	5	in	in	ADP
gujaf-335	109	6	view	view	NOUN
gujaf-335	109	7	of	of	ADP
gujaf-335	109	8	the	the	DET
gujaf-335	109	9	fact	fact	NOUN
gujaf-335	109	10	that	that	SCONJ
gujaf-335	109	11	it	it	PRON
gujaf-335	109	12	has	have	AUX
gujaf-335	109	13	been	be	AUX
gujaf-335	109	14	generally	generally	ADV
gujaf-335	109	15	acclaimed	acclaim	VERB
gujaf-335	109	16	,	,	PUNCT
gujaf-335	109	17	through	through	ADP
gujaf-335	109	18	the	the	DET
gujaf-335	109	19	kaldor	kaldor	NOUN
gujaf-335	109	20	’s	’s	PART
gujaf-335	109	21	first	first	ADJ
gujaf-335	109	22	law	law	NOUN
gujaf-335	109	23	,	,	PUNCT
gujaf-335	109	24	that	that	SCONJ
gujaf-335	109	25	manufacturing	manufacturing	NOUN
gujaf-335	109	26	sector	sector	NOUN
gujaf-335	109	27	is	be	AUX
gujaf-335	109	28	regarded	regard	VERB
gujaf-335	109	29	as	as	ADP
gujaf-335	109	30	the	the	DET
gujaf-335	109	31	engine	engine	NOUN
gujaf-335	109	32	of	of	ADP
gujaf-335	109	33	growth	growth	NOUN
gujaf-335	109	34	of	of	ADP
gujaf-335	109	35	the	the	DET
gujaf-335	109	36	economy	economy	NOUN
gujaf-335	109	37	mailto:ibrahimkabiradedeji@gmail.com	mailto:ibrahimkabiradedeji@gmail.com	X
gujaf-335	109	38	mailto:kaibrahim@abu.edu.ng	mailto:kaibrahim@abu.edu.ng	NOUN
gujaf-335	109	39	https://doi.org/10.57233/gujaf.v5i2.01	https://doi.org/10.57233/gujaf.v5i2.01	VERB
gujaf-335	109	40	gusau	gusau	ADJ
gujaf-335	109	41	journal	journal	NOUN
gujaf-335	109	42	of	of	ADP
gujaf-335	109	43	accounting	accounting	NOUN
gujaf-335	109	44	and	and	CCONJ
gujaf-335	109	45	finance	finance	NOUN
gujaf-335	109	46	,	,	PUNCT
gujaf-335	109	47	vol	vol	NOUN
gujaf-335	109	48	.	.	PROPN
gujaf-335	109	49	5	5	NUM
gujaf-335	109	50	,	,	PUNCT
gujaf-335	109	51	issue	issue	NOUN
gujaf-335	109	52	2	2	NUM
gujaf-335	109	53	,	,	PUNCT
gujaf-335	109	54	october	october	PROPN
gujaf-335	109	55	,	,	PUNCT
gujaf-335	109	56	2024	2024	NUM
gujaf-335	109	57	284	284	NUM
gujaf-335	109	58	(	(	PUNCT
gujaf-335	109	59	safarova	safarova	PROPN
gujaf-335	109	60	,	,	PUNCT
gujaf-335	109	61	2010	2010	NUM
gujaf-335	109	62	)	)	PUNCT
gujaf-335	109	63	.	.	PUNCT
gujaf-335	110	1	the	the	DET
gujaf-335	110	2	unimpressive	unimpressive	ADJ
gujaf-335	110	3	performance	performance	NOUN
gujaf-335	110	4	of	of	ADP
gujaf-335	110	5	the	the	DET
gujaf-335	110	6	sector	sector	NOUN
gujaf-335	110	7	in	in	ADP
gujaf-335	110	8	nigeria	nigeria	PROPN
gujaf-335	110	9	is	be	AUX
gujaf-335	110	10	mainly	mainly	ADV
gujaf-335	110	11	due	due	ADJ
gujaf-335	110	12	to	to	ADP
gujaf-335	110	13	massive	massive	ADJ
gujaf-335	110	14	importation	importation	NOUN
gujaf-335	110	15	of	of	ADP
gujaf-335	110	16	finished	finish	VERB
gujaf-335	110	17	goods	good	NOUN
gujaf-335	110	18	and	and	CCONJ
gujaf-335	110	19	inadequate	inadequate	ADJ
gujaf-335	110	20	financial	financial	ADJ
gujaf-335	110	21	support	support	NOUN
gujaf-335	110	22	for	for	ADP
gujaf-335	110	23	the	the	DET
gujaf-335	110	24	manufacturing	manufacturing	NOUN
gujaf-335	110	25	sector	sector	NOUN
gujaf-335	110	26	,	,	PUNCT
gujaf-335	110	27	which	which	PRON
gujaf-335	110	28	ultimately	ultimately	ADV
gujaf-335	110	29	has	have	AUX
gujaf-335	110	30	contributed	contribute	VERB
gujaf-335	110	31	to	to	ADP
gujaf-335	110	32	poor	poor	ADJ
gujaf-335	110	33	financial	financial	ADJ
gujaf-335	110	34	performance	performance	NOUN
gujaf-335	110	35	of	of	ADP
gujaf-335	110	36	the	the	DET
gujaf-335	110	37	manufacturing	manufacturing	NOUN
gujaf-335	110	38	sector	sector	NOUN
gujaf-335	110	39	in	in	ADP
gujaf-335	110	40	the	the	DET
gujaf-335	110	41	country	country	NOUN
gujaf-335	110	42	.	.	PUNCT
gujaf-335	111	1	rehman	rehman	NOUN
gujaf-335	111	2	(	(	PUNCT
gujaf-335	111	3	2013	2013	NUM
gujaf-335	111	4	)	)	PUNCT
gujaf-335	111	5	argued	argue	VERB
gujaf-335	111	6	that	that	SCONJ
gujaf-335	111	7	the	the	DET
gujaf-335	111	8	level	level	NOUN
gujaf-335	111	9	of	of	ADP
gujaf-335	111	10	the	the	DET
gujaf-335	111	11	nigerian	nigerian	ADJ
gujaf-335	111	12	manufacturing	manufacturing	NOUN
gujaf-335	111	13	organization	organization	NOUN
gujaf-335	111	14	’s	’s	PART
gujaf-335	111	15	performance	performance	NOUN
gujaf-335	111	16	will	will	AUX
gujaf-335	111	17	continue	continue	VERB
gujaf-335	111	18	to	to	PART
gujaf-335	111	19	see	see	VERB
gujaf-335	111	20	a	a	DET
gujaf-335	111	21	decline	decline	NOUN
gujaf-335	111	22	because	because	SCONJ
gujaf-335	111	23	as	as	SCONJ
gujaf-335	111	24	it	it	PRON
gujaf-335	111	25	is	be	AUX
gujaf-335	111	26	now	now	ADV
gujaf-335	111	27	,	,	PUNCT
gujaf-335	111	28	the	the	DET
gujaf-335	111	29	manufacturers	manufacturer	NOUN
gujaf-335	111	30	will	will	AUX
gujaf-335	111	31	have	have	VERB
gujaf-335	111	32	even	even	ADV
gujaf-335	111	33	more	more	ADJ
gujaf-335	111	34	problems	problem	NOUN
gujaf-335	111	35	in	in	ADP
gujaf-335	111	36	assessing	assess	VERB
gujaf-335	111	37	raw	raw	ADJ
gujaf-335	111	38	materials	material	NOUN
gujaf-335	111	39	due	due	ADJ
gujaf-335	111	40	to	to	ADP
gujaf-335	111	41	stiff	stiff	ADJ
gujaf-335	111	42	competition	competition	NOUN
gujaf-335	111	43	from	from	ADP
gujaf-335	111	44	the	the	DET
gujaf-335	111	45	foreign	foreign	ADJ
gujaf-335	111	46	firms	firm	NOUN
gujaf-335	111	47	.	.	PUNCT
gujaf-335	112	1	to	to	PART
gujaf-335	112	2	buttress	buttress	VERB
gujaf-335	112	3	the	the	DET
gujaf-335	112	4	problems	problem	NOUN
gujaf-335	112	5	associated	associate	VERB
gujaf-335	112	6	with	with	ADP
gujaf-335	112	7	the	the	DET
gujaf-335	112	8	financial	financial	ADJ
gujaf-335	112	9	performance	performance	NOUN
gujaf-335	112	10	of	of	ADP
gujaf-335	112	11	the	the	DET
gujaf-335	112	12	nigerian	nigerian	ADJ
gujaf-335	112	13	manufacturing	manufacturing	NOUN
gujaf-335	112	14	sector	sector	NOUN
gujaf-335	112	15	,	,	PUNCT
gujaf-335	112	16	the	the	DET
gujaf-335	112	17	manufacturing	manufacturing	NOUN
gujaf-335	112	18	purchasing	purchasing	NOUN
gujaf-335	112	19	manager	manager	NOUN
gujaf-335	112	20	’s	’s	PART
gujaf-335	112	21	index	index	NOUN
gujaf-335	112	22	(	(	PUNCT
gujaf-335	112	23	mpmi	mpmi	NOUN
gujaf-335	112	24	)	)	PUNCT
gujaf-335	112	25	hovered	hover	VERB
gujaf-335	112	26	around	around	ADV
gujaf-335	112	27	48.1	48.1	NUM
gujaf-335	112	28	percent	percent	NOUN
gujaf-335	112	29	in	in	ADP
gujaf-335	112	30	the	the	DET
gujaf-335	112	31	period	period	NOUN
gujaf-335	112	32	1990	1990	NUM
gujaf-335	112	33	to	to	ADP
gujaf-335	112	34	2020	2020	NUM
gujaf-335	112	35	compared	compare	VERB
gujaf-335	112	36	to	to	ADP
gujaf-335	112	37	that	that	PRON
gujaf-335	112	38	of	of	ADP
gujaf-335	112	39	the	the	DET
gujaf-335	112	40	non	non	ADJ
gujaf-335	112	41	-	-	ADJ
gujaf-335	112	42	manufacturing	manufacturing	ADJ
gujaf-335	112	43	purchasing	purchasing	NOUN
gujaf-335	112	44	manager	manager	NOUN
gujaf-335	112	45	’s	’s	PART
gujaf-335	112	46	index	index	NOUN
gujaf-335	112	47	(	(	PUNCT
gujaf-335	112	48	npmi	npmi	NOUN
gujaf-335	112	49	)	)	PUNCT
gujaf-335	112	50	which	which	PRON
gujaf-335	112	51	was	be	AUX
gujaf-335	112	52	above	above	ADP
gujaf-335	112	53	the	the	DET
gujaf-335	112	54	50	50	NUM
gujaf-335	112	55	percent	percent	NOUN
gujaf-335	112	56	for	for	ADP
gujaf-335	112	57	most	most	ADJ
gujaf-335	112	58	of	of	ADP
gujaf-335	112	59	the	the	DET
gujaf-335	112	60	period	period	NOUN
gujaf-335	112	61	(	(	PUNCT
gujaf-335	112	62	cbn	cbn	PROPN
gujaf-335	112	63	,	,	PUNCT
gujaf-335	112	64	2021	2021	NUM
gujaf-335	112	65	)	)	PUNCT
gujaf-335	112	66	.	.	PUNCT
gujaf-335	113	1	specifically	specifically	ADV
gujaf-335	113	2	,	,	PUNCT
gujaf-335	113	3	and	and	CCONJ
gujaf-335	113	4	more	more	ADV
gujaf-335	113	5	recently	recently	ADV
gujaf-335	113	6	,	,	PUNCT
gujaf-335	113	7	the	the	DET
gujaf-335	113	8	average	average	ADJ
gujaf-335	113	9	manufacturing	manufacturing	NOUN
gujaf-335	113	10	pmi	pmi	NOUN
gujaf-335	113	11	for	for	ADP
gujaf-335	113	12	the	the	DET
gujaf-335	113	13	year	year	NOUN
gujaf-335	113	14	2020	2020	NUM
gujaf-335	113	15	,	,	PUNCT
gujaf-335	113	16	stood	stand	VERB
gujaf-335	113	17	at	at	ADP
gujaf-335	113	18	45.1	45.1	NUM
gujaf-335	113	19	index	index	NOUN
gujaf-335	113	20	points	point	NOUN
gujaf-335	113	21	.	.	PUNCT
gujaf-335	114	1	among	among	ADP
gujaf-335	114	2	the	the	DET
gujaf-335	114	3	fourteen	fourteen	NUM
gujaf-335	114	4	subsectors	subsector	NOUN
gujaf-335	114	5	surveyed	survey	VERB
gujaf-335	114	6	,	,	PUNCT
gujaf-335	114	7	only	only	ADV
gujaf-335	114	8	the	the	DET
gujaf-335	114	9	electrical	electrical	ADJ
gujaf-335	114	10	equipment	equipment	NOUN
gujaf-335	114	11	sector	sector	NOUN
gujaf-335	114	12	reported	report	VERB
gujaf-335	114	13	growth	growth	NOUN
gujaf-335	114	14	(	(	PUNCT
gujaf-335	114	15	above	above	ADP
gujaf-335	114	16	50	50	NUM
gujaf-335	114	17	%	%	NOUN
gujaf-335	114	18	threshold	threshold	NOUN
gujaf-335	114	19	)	)	PUNCT
gujaf-335	114	20	,	,	PUNCT
gujaf-335	114	21	while	while	SCONJ
gujaf-335	114	22	the	the	DET
gujaf-335	114	23	remaining	remain	VERB
gujaf-335	114	24	13	13	NUM
gujaf-335	114	25	subsectors	subsector	NOUN
gujaf-335	114	26	reported	report	VERB
gujaf-335	114	27	declines	decline	NOUN
gujaf-335	114	28	.	.	PUNCT
gujaf-335	115	1	while	while	SCONJ
gujaf-335	115	2	the	the	DET
gujaf-335	115	3	average	average	ADJ
gujaf-335	115	4	mpmi	mpmi	NOUN
gujaf-335	115	5	for	for	ADP
gujaf-335	115	6	the	the	DET
gujaf-335	115	7	2021	2021	NUM
gujaf-335	115	8	stood	stand	VERB
gujaf-335	115	9	at	at	ADP
gujaf-335	115	10	46.0	46.0	NUM
gujaf-335	115	11	index	index	NOUN
gujaf-335	115	12	,	,	PUNCT
gujaf-335	115	13	that	that	PRON
gujaf-335	115	14	of	of	ADP
gujaf-335	115	15	2022	2022	NUM
gujaf-335	115	16	stood	stand	VERB
gujaf-335	115	17	at	at	ADP
gujaf-335	115	18	50.2	50.2	NUM
gujaf-335	115	19	index	index	NOUN
gujaf-335	115	20	and	and	CCONJ
gujaf-335	115	21	a	a	DET
gujaf-335	115	22	record	record	NOUN
gujaf-335	115	23	low	low	NOUN
gujaf-335	115	24	of	of	ADP
gujaf-335	115	25	38.40	38.40	NUM
gujaf-335	115	26	index	index	NOUN
gujaf-335	115	27	in	in	ADP
gujaf-335	115	28	february	february	PROPN
gujaf-335	115	29	of	of	ADP
gujaf-335	115	30	2023	2023	NUM
gujaf-335	115	31	.	.	PUNCT
gujaf-335	116	1	these	these	DET
gujaf-335	116	2	fluctuations	fluctuation	NOUN
gujaf-335	116	3	in	in	ADP
gujaf-335	116	4	the	the	DET
gujaf-335	116	5	manufacturing	manufacturing	NOUN
gujaf-335	116	6	purchasing	purchasing	NOUN
gujaf-335	116	7	manager	manager	NOUN
gujaf-335	116	8	’s	’s	PART
gujaf-335	116	9	index	index	NOUN
gujaf-335	116	10	have	have	AUX
gujaf-335	116	11	shown	show	VERB
gujaf-335	116	12	that	that	SCONJ
gujaf-335	116	13	the	the	DET
gujaf-335	116	14	financial	financial	ADJ
gujaf-335	116	15	performance	performance	NOUN
gujaf-335	116	16	of	of	ADP
gujaf-335	116	17	the	the	DET
gujaf-335	116	18	sector	sector	NOUN
gujaf-335	116	19	is	be	AUX
gujaf-335	116	20	not	not	PART
gujaf-335	116	21	satisfactory	satisfactory	ADJ
gujaf-335	116	22	since	since	SCONJ
gujaf-335	116	23	the	the	DET
gujaf-335	116	24	average	average	NOUN
gujaf-335	116	25	during	during	ADP
gujaf-335	116	26	the	the	DET
gujaf-335	116	27	analyzed	analyze	VERB
gujaf-335	116	28	period	period	NOUN
gujaf-335	116	29	did	do	AUX
gujaf-335	116	30	not	not	PART
gujaf-335	116	31	exceed	exceed	VERB
gujaf-335	116	32	the	the	DET
gujaf-335	116	33	50	50	NUM
gujaf-335	116	34	%	%	NOUN
gujaf-335	116	35	threshold	threshold	NOUN
gujaf-335	116	36	set	set	VERB
gujaf-335	116	37	by	by	ADP
gujaf-335	116	38	the	the	DET
gujaf-335	116	39	central	central	ADJ
gujaf-335	116	40	bank	bank	PROPN
gujaf-335	116	41	of	of	ADP
gujaf-335	116	42	nigeria	nigeria	PROPN
gujaf-335	116	43	.	.	PUNCT
gujaf-335	117	1	accordingly	accordingly	ADV
gujaf-335	117	2	,	,	PUNCT
gujaf-335	117	3	the	the	DET
gujaf-335	117	4	manufacturing	manufacturing	NOUN
gujaf-335	117	5	sector	sector	NOUN
gujaf-335	117	6	in	in	ADP
gujaf-335	117	7	nigeria	nigeria	PROPN
gujaf-335	117	8	is	be	AUX
gujaf-335	117	9	faced	face	VERB
gujaf-335	117	10	with	with	ADP
gujaf-335	117	11	the	the	DET
gujaf-335	117	12	problem	problem	NOUN
gujaf-335	117	13	of	of	ADP
gujaf-335	117	14	accessibility	accessibility	NOUN
gujaf-335	117	15	to	to	ADP
gujaf-335	117	16	funds	fund	NOUN
gujaf-335	117	17	.	.	PUNCT
gujaf-335	118	1	even	even	ADV
gujaf-335	118	2	the	the	DET
gujaf-335	118	3	financial	financial	ADJ
gujaf-335	118	4	sector	sector	NOUN
gujaf-335	118	5	reform	reform	NOUN
gujaf-335	118	6	of	of	ADP
gujaf-335	118	7	the	the	DET
gujaf-335	118	8	structural	structural	ADJ
gujaf-335	118	9	adjustment	adjustment	NOUN
gujaf-335	118	10	programme	programme	NOUN
gujaf-335	118	11	(	(	PUNCT
gujaf-335	118	12	sap	sap	PROPN
gujaf-335	118	13	)	)	PUNCT
gujaf-335	118	14	in	in	ADP
gujaf-335	118	15	1986	1986	NUM
gujaf-335	118	16	,	,	PUNCT
gujaf-335	118	17	which	which	PRON
gujaf-335	118	18	was	be	AUX
gujaf-335	118	19	meant	mean	VERB
gujaf-335	118	20	to	to	PART
gujaf-335	118	21	correct	correct	VERB
gujaf-335	118	22	the	the	DET
gujaf-335	118	23	structural	structural	ADJ
gujaf-335	118	24	imbalance	imbalance	NOUN
gujaf-335	118	25	in	in	ADP
gujaf-335	118	26	the	the	DET
gujaf-335	118	27	economy	economy	NOUN
gujaf-335	118	28	and	and	CCONJ
gujaf-335	118	29	liberalize	liberalize	VERB
gujaf-335	118	30	the	the	DET
gujaf-335	118	31	financial	financial	ADJ
gujaf-335	118	32	systems	system	NOUN
gujaf-335	118	33	did	do	AUX
gujaf-335	118	34	not	not	PART
gujaf-335	118	35	achieve	achieve	VERB
gujaf-335	118	36	the	the	DET
gujaf-335	118	37	expected	expect	VERB
gujaf-335	118	38	results	result	NOUN
gujaf-335	118	39	.	.	PUNCT
gujaf-335	119	1	as	as	SCONJ
gujaf-335	119	2	rasheed	rasheed	NOUN
gujaf-335	119	3	(	(	PUNCT
gujaf-335	119	4	2019	2019	NUM
gujaf-335	119	5	)	)	PUNCT
gujaf-335	119	6	reported	report	VERB
gujaf-335	119	7	,	,	PUNCT
gujaf-335	119	8	financial	financial	ADJ
gujaf-335	119	9	sector	sector	NOUN
gujaf-335	119	10	reforms	reform	NOUN
gujaf-335	119	11	are	be	AUX
gujaf-335	119	12	expected	expect	VERB
gujaf-335	119	13	to	to	PART
gujaf-335	119	14	promote	promote	VERB
gujaf-335	119	15	a	a	DET
gujaf-335	119	16	more	more	ADV
gujaf-335	119	17	efficient	efficient	ADJ
gujaf-335	119	18	allocation	allocation	NOUN
gujaf-335	119	19	of	of	ADP
gujaf-335	119	20	resources	resource	NOUN
gujaf-335	119	21	and	and	CCONJ
gujaf-335	119	22	ensure	ensure	VERB
gujaf-335	119	23	that	that	SCONJ
gujaf-335	119	24	financial	financial	ADJ
gujaf-335	119	25	intermediation	intermediation	NOUN
gujaf-335	119	26	occurs	occur	VERB
gujaf-335	119	27	as	as	ADV
gujaf-335	119	28	efficiently	efficiently	ADV
gujaf-335	119	29	as	as	ADP
gujaf-335	119	30	possible	possible	ADJ
gujaf-335	119	31	.	.	PUNCT
gujaf-335	120	1	augustine	augustine	PROPN
gujaf-335	120	2	(	(	PUNCT
gujaf-335	120	3	2022	2022	NUM
gujaf-335	120	4	)	)	PUNCT
gujaf-335	120	5	noted	note	VERB
gujaf-335	120	6	that	that	SCONJ
gujaf-335	120	7	the	the	DET
gujaf-335	120	8	pitiable	pitiable	ADJ
gujaf-335	120	9	performance	performance	NOUN
gujaf-335	120	10	of	of	ADP
gujaf-335	120	11	the	the	DET
gujaf-335	120	12	sector	sector	NOUN
gujaf-335	120	13	in	in	ADP
gujaf-335	120	14	nigeria	nigeria	PROPN
gujaf-335	120	15	also	also	ADV
gujaf-335	120	16	stems	stem	VERB
gujaf-335	120	17	from	from	ADP
gujaf-335	120	18	the	the	DET
gujaf-335	120	19	inability	inability	NOUN
gujaf-335	120	20	of	of	ADP
gujaf-335	120	21	the	the	DET
gujaf-335	120	22	financial	financial	ADJ
gujaf-335	120	23	sector	sector	NOUN
gujaf-335	120	24	to	to	PART
gujaf-335	120	25	sufficiently	sufficiently	ADV
gujaf-335	120	26	support	support	VERB
gujaf-335	120	27	the	the	DET
gujaf-335	120	28	sector	sector	NOUN
gujaf-335	120	29	through	through	ADP
gujaf-335	120	30	the	the	DET
gujaf-335	120	31	provision	provision	NOUN
gujaf-335	120	32	of	of	ADP
gujaf-335	120	33	funds	fund	NOUN
gujaf-335	120	34	for	for	ADP
gujaf-335	120	35	investment	investment	NOUN
gujaf-335	120	36	purposes	purpose	NOUN
gujaf-335	120	37	.	.	PUNCT
gujaf-335	121	1	justifiably	justifiably	ADV
gujaf-335	121	2	,	,	PUNCT
gujaf-335	121	3	the	the	DET
gujaf-335	121	4	financial	financial	ADJ
gujaf-335	121	5	sector	sector	NOUN
gujaf-335	121	6	is	be	AUX
gujaf-335	121	7	expected	expect	VERB
gujaf-335	121	8	to	to	PART
gujaf-335	121	9	be	be	AUX
gujaf-335	121	10	a	a	DET
gujaf-335	121	11	major	major	ADJ
gujaf-335	121	12	driving	drive	VERB
gujaf-335	121	13	force	force	NOUN
gujaf-335	121	14	propelling	propel	VERB
gujaf-335	121	15	output	output	NOUN
gujaf-335	121	16	as	as	ADV
gujaf-335	121	17	well	well	ADV
gujaf-335	121	18	as	as	ADP
gujaf-335	121	19	engineering	engineer	VERB
gujaf-335	121	20	the	the	DET
gujaf-335	121	21	growth	growth	NOUN
gujaf-335	121	22	of	of	ADP
gujaf-335	121	23	the	the	DET
gujaf-335	121	24	sector	sector	NOUN
gujaf-335	121	25	through	through	ADP
gujaf-335	121	26	its	its	PRON
gujaf-335	121	27	intermediation	intermediation	NOUN
gujaf-335	121	28	roles	role	NOUN
gujaf-335	121	29	.	.	PUNCT
gujaf-335	122	1	this	this	PRON
gujaf-335	122	2	can	can	AUX
gujaf-335	122	3	be	be	AUX
gujaf-335	122	4	achieved	achieve	VERB
gujaf-335	122	5	by	by	ADP
gujaf-335	122	6	making	make	VERB
gujaf-335	122	7	loanable	loanable	ADJ
gujaf-335	122	8	funds	fund	NOUN
gujaf-335	122	9	available	available	ADJ
gujaf-335	122	10	to	to	ADP
gujaf-335	122	11	manufacturers	manufacturer	NOUN
gujaf-335	122	12	at	at	ADP
gujaf-335	122	13	an	an	DET
gujaf-335	122	14	affordable	affordable	ADJ
gujaf-335	122	15	interest	interest	NOUN
gujaf-335	122	16	rate	rate	NOUN
gujaf-335	122	17	in	in	ADP
gujaf-335	122	18	order	order	NOUN
gujaf-335	122	19	to	to	PART
gujaf-335	122	20	boost	boost	VERB
gujaf-335	122	21	their	their	PRON
gujaf-335	122	22	operating	operating	NOUN
gujaf-335	122	23	cost	cost	NOUN
gujaf-335	122	24	and	and	CCONJ
gujaf-335	122	25	overall	overall	ADJ
gujaf-335	122	26	productivity	productivity	NOUN
gujaf-335	122	27	however	however	ADV
gujaf-335	122	28	,	,	PUNCT
gujaf-335	122	29	this	this	PRON
gujaf-335	122	30	has	have	AUX
gujaf-335	122	31	not	not	PART
gujaf-335	122	32	been	be	AUX
gujaf-335	122	33	the	the	DET
gujaf-335	122	34	case	case	NOUN
gujaf-335	122	35	since	since	SCONJ
gujaf-335	122	36	the	the	DET
gujaf-335	122	37	total	total	ADJ
gujaf-335	122	38	credit	credit	NOUN
gujaf-335	122	39	to	to	ADP
gujaf-335	122	40	the	the	DET
gujaf-335	122	41	manufacturing	manufacturing	NOUN
gujaf-335	122	42	sector	sector	NOUN
gujaf-335	122	43	stood	stand	VERB
gujaf-335	122	44	at	at	ADP
gujaf-335	122	45	only	only	ADV
gujaf-335	122	46	12.9	12.9	NUM
gujaf-335	122	47	per	per	ADP
gujaf-335	122	48	cent	cent	NOUN
gujaf-335	122	49	of	of	ADP
gujaf-335	122	50	total	total	ADJ
gujaf-335	122	51	banking	banking	NOUN
gujaf-335	122	52	credit	credit	NOUN
gujaf-335	122	53	in	in	ADP
gujaf-335	122	54	2021	2021	NUM
gujaf-335	122	55	(	(	PUNCT
gujaf-335	122	56	cbn	cbn	PROPN
gujaf-335	122	57	2021	2021	NUM
gujaf-335	122	58	statistical	statistical	ADJ
gujaf-335	122	59	bulletin	bulletin	NOUN
gujaf-335	122	60	)	)	PUNCT
gujaf-335	122	61	.	.	PUNCT
gujaf-335	123	1	another	another	DET
gujaf-335	123	2	noteworthy	noteworthy	ADJ
gujaf-335	123	3	observation	observation	NOUN
gujaf-335	123	4	is	be	AUX
gujaf-335	123	5	that	that	SCONJ
gujaf-335	123	6	the	the	DET
gujaf-335	123	7	nigerian	nigerian	ADJ
gujaf-335	123	8	manufacturing	manufacturing	NOUN
gujaf-335	123	9	sector	sector	NOUN
gujaf-335	123	10	has	have	AUX
gujaf-335	123	11	become	become	VERB
gujaf-335	123	12	increasingly	increasingly	ADV
gujaf-335	123	13	dependent	dependent	ADJ
gujaf-335	123	14	on	on	ADP
gujaf-335	123	15	the	the	DET
gujaf-335	123	16	external	external	ADJ
gujaf-335	123	17	sector	sector	NOUN
gujaf-335	123	18	for	for	ADP
gujaf-335	123	19	import	import	NOUN
gujaf-335	123	20	of	of	ADP
gujaf-335	123	21	non	non	ADJ
gujaf-335	123	22	-	-	ADJ
gujaf-335	123	23	labor	labor	ADJ
gujaf-335	123	24	input	input	NOUN
gujaf-335	123	25	and	and	CCONJ
gujaf-335	123	26	which	which	PRON
gujaf-335	123	27	is	be	AUX
gujaf-335	123	28	highly	highly	ADV
gujaf-335	123	29	determined	determine	VERB
gujaf-335	123	30	by	by	ADP
gujaf-335	123	31	exchange	exchange	NOUN
gujaf-335	123	32	rate	rate	NOUN
gujaf-335	123	33	conditions	condition	NOUN
gujaf-335	123	34	,	,	PUNCT
gujaf-335	123	35	it	it	PRON
gujaf-335	123	36	follows	follow	VERB
gujaf-335	123	37	that	that	SCONJ
gujaf-335	123	38	the	the	DET
gujaf-335	123	39	depreciation	depreciation	NOUN
gujaf-335	123	40	or	or	CCONJ
gujaf-335	123	41	otherwise	otherwise	ADV
gujaf-335	123	42	of	of	ADP
gujaf-335	123	43	the	the	DET
gujaf-335	123	44	country	country	NOUN
gujaf-335	123	45	’s	’s	PART
gujaf-335	123	46	currency	currency	NOUN
gujaf-335	123	47	is	be	AUX
gujaf-335	123	48	a	a	DET
gujaf-335	123	49	major	major	ADJ
gujaf-335	123	50	player	player	NOUN
gujaf-335	123	51	in	in	ADP
gujaf-335	123	52	determining	determine	VERB
gujaf-335	123	53	how	how	SCONJ
gujaf-335	123	54	well	well	ADV
gujaf-335	123	55	manufacturing	manufacturing	NOUN
gujaf-335	123	56	firms	firm	NOUN
gujaf-335	123	57	in	in	ADP
gujaf-335	123	58	the	the	DET
gujaf-335	123	59	country	country	NOUN
gujaf-335	123	60	perform	perform	VERB
gujaf-335	123	61	financially	financially	ADV
gujaf-335	123	62	(	(	PUNCT
gujaf-335	123	63	uruakpa	uruakpa	PROPN
gujaf-335	123	64	,	,	PUNCT
gujaf-335	123	65	et	et	PROPN
gujaf-335	123	66	al	al	PROPN
gujaf-335	123	67	,	,	PUNCT
gujaf-335	123	68	2006	2006	NUM
gujaf-335	123	69	)	)	PUNCT
gujaf-335	123	70	.	.	PUNCT
gujaf-335	124	1	there	there	PRON
gujaf-335	124	2	is	be	VERB
gujaf-335	124	3	no	no	DET
gujaf-335	124	4	gainsaying	gainsay	VERB
gujaf-335	124	5	the	the	DET
gujaf-335	124	6	fact	fact	NOUN
gujaf-335	124	7	that	that	SCONJ
gujaf-335	124	8	these	these	DET
gujaf-335	124	9	observations	observation	NOUN
gujaf-335	124	10	hold	hold	VERB
gujaf-335	124	11	true	true	ADJ
gujaf-335	124	12	by	by	ADP
gujaf-335	124	13	the	the	DET
gujaf-335	124	14	perennial	perennial	ADJ
gujaf-335	124	15	fluctuation	fluctuation	NOUN
gujaf-335	124	16	of	of	ADP
gujaf-335	124	17	exchange	exchange	NOUN
gujaf-335	124	18	rate	rate	NOUN
gujaf-335	124	19	and	and	CCONJ
gujaf-335	124	20	depreciation	depreciation	NOUN
gujaf-335	124	21	of	of	ADP
gujaf-335	124	22	domestic	domestic	ADJ
gujaf-335	124	23	currency	currency	NOUN
gujaf-335	124	24	in	in	ADP
gujaf-335	124	25	nigeria	nigeria	PROPN
gujaf-335	124	26	which	which	PRON
gujaf-335	124	27	has	have	AUX
gujaf-335	124	28	had	have	VERB
gujaf-335	124	29	a	a	DET
gujaf-335	124	30	highly	highly	ADV
gujaf-335	124	31	negative	negative	ADJ
gujaf-335	124	32	effect	effect	NOUN
gujaf-335	124	33	on	on	ADP
gujaf-335	124	34	manufacturing	manufacturing	NOUN
gujaf-335	124	35	activities	activity	NOUN
gujaf-335	124	36	in	in	ADP
gujaf-335	124	37	the	the	DET
gujaf-335	124	38	country	country	NOUN
gujaf-335	124	39	.	.	PUNCT
gujaf-335	125	1	against	against	ADP
gujaf-335	125	2	analytical	analytical	ADJ
gujaf-335	125	3	background	background	NOUN
gujaf-335	125	4	,	,	PUNCT
gujaf-335	125	5	studies	study	NOUN
gujaf-335	125	6	abound	abound	VERB
gujaf-335	125	7	in	in	ADP
gujaf-335	125	8	developed	developed	ADJ
gujaf-335	125	9	and	and	CCONJ
gujaf-335	125	10	developing	develop	VERB
gujaf-335	125	11	countries	country	NOUN
gujaf-335	125	12	linking	link	VERB
gujaf-335	125	13	bank	bank	NOUN
gujaf-335	125	14	credit	credit	NOUN
gujaf-335	125	15	to	to	ADP
gujaf-335	125	16	the	the	DET
gujaf-335	125	17	financial	financial	ADJ
gujaf-335	125	18	performance	performance	NOUN
gujaf-335	125	19	.	.	PUNCT
gujaf-335	126	1	in	in	ADP
gujaf-335	126	2	the	the	DET
gujaf-335	126	3	africa	africa	PROPN
gujaf-335	126	4	region	region	PROPN
gujaf-335	126	5	and	and	CCONJ
gujaf-335	126	6	nigeria	nigeria	PROPN
gujaf-335	126	7	in	in	ADP
gujaf-335	126	8	particular	particular	ADJ
gujaf-335	126	9	,	,	PUNCT
gujaf-335	126	10	existing	exist	VERB
gujaf-335	126	11	studies	study	NOUN
gujaf-335	126	12	were	be	AUX
gujaf-335	126	13	mainly	mainly	ADV
gujaf-335	126	14	qualitative	qualitative	VERB
gujaf-335	126	15	in	in	ADP
gujaf-335	126	16	nature	nature	NOUN
gujaf-335	126	17	using	use	VERB
gujaf-335	126	18	primary	primary	ADJ
gujaf-335	126	19	data	datum	NOUN
gujaf-335	126	20	.	.	PUNCT
gujaf-335	127	1	the	the	DET
gujaf-335	127	2	few	few	ADJ
gujaf-335	127	3	available	available	ADJ
gujaf-335	127	4	studies	study	NOUN
gujaf-335	127	5	that	that	PRON
gujaf-335	127	6	utilized	utilize	VERB
gujaf-335	127	7	secondary	secondary	ADJ
gujaf-335	127	8	data	datum	NOUN
gujaf-335	127	9	employed	employ	VERB
gujaf-335	127	10	method	method	NOUN
gujaf-335	127	11	of	of	ADP
gujaf-335	127	12	analysis	analysis	NOUN
gujaf-335	127	13	that	that	PRON
gujaf-335	127	14	were	be	AUX
gujaf-335	127	15	not	not	PART
gujaf-335	127	16	robust	robust	ADJ
gujaf-335	127	17	enough	enough	ADV
gujaf-335	127	18	to	to	PART
gujaf-335	127	19	analyze	analyze	VERB
gujaf-335	127	20	gusau	gusau	ADJ
gujaf-335	127	21	journal	journal	NOUN
gujaf-335	127	22	of	of	ADP
gujaf-335	127	23	accounting	accounting	NOUN
gujaf-335	127	24	and	and	CCONJ
gujaf-335	127	25	finance	finance	NOUN
gujaf-335	127	26	,	,	PUNCT
gujaf-335	127	27	vol	vol	NOUN
gujaf-335	127	28	.	.	PROPN
gujaf-335	127	29	5	5	NUM
gujaf-335	127	30	,	,	PUNCT
gujaf-335	127	31	issue	issue	NOUN
gujaf-335	127	32	2	2	NUM
gujaf-335	127	33	,	,	PUNCT
gujaf-335	127	34	october	october	PROPN
gujaf-335	127	35	,	,	PUNCT
gujaf-335	127	36	2024	2024	NUM
gujaf-335	127	37	285	285	NUM
gujaf-335	127	38	the	the	DET
gujaf-335	127	39	data	datum	NOUN
gujaf-335	127	40	collected	collect	VERB
gujaf-335	127	41	.	.	PUNCT
gujaf-335	128	1	it	it	PRON
gujaf-335	128	2	is	be	AUX
gujaf-335	128	3	against	against	ADP
gujaf-335	128	4	this	this	DET
gujaf-335	128	5	backdrop	backdrop	NOUN
gujaf-335	128	6	that	that	SCONJ
gujaf-335	128	7	the	the	DET
gujaf-335	128	8	study	study	NOUN
gujaf-335	128	9	intends	intend	VERB
gujaf-335	128	10	to	to	PART
gujaf-335	128	11	investigate	investigate	VERB
gujaf-335	128	12	the	the	DET
gujaf-335	128	13	effect	effect	NOUN
gujaf-335	128	14	of	of	ADP
gujaf-335	128	15	sectoral	sectoral	ADJ
gujaf-335	128	16	allocation	allocation	NOUN
gujaf-335	128	17	and	and	CCONJ
gujaf-335	128	18	exchange	exchange	NOUN
gujaf-335	128	19	rate	rate	NOUN
gujaf-335	128	20	on	on	ADP
gujaf-335	128	21	the	the	DET
gujaf-335	128	22	financial	financial	ADJ
gujaf-335	128	23	performance	performance	NOUN
gujaf-335	128	24	of	of	ADP
gujaf-335	128	25	manufacturing	manufacturing	NOUN
gujaf-335	128	26	firms	firm	NOUN
gujaf-335	128	27	in	in	ADP
gujaf-335	128	28	nigeria	nigeria	PROPN
gujaf-335	128	29	.	.	PUNCT
gujaf-335	129	1	the	the	DET
gujaf-335	129	2	general	general	ADJ
gujaf-335	129	3	objective	objective	NOUN
gujaf-335	129	4	of	of	ADP
gujaf-335	129	5	this	this	DET
gujaf-335	129	6	study	study	NOUN
gujaf-335	129	7	is	be	AUX
gujaf-335	129	8	to	to	PART
gujaf-335	129	9	investigate	investigate	VERB
gujaf-335	129	10	the	the	DET
gujaf-335	129	11	effect	effect	NOUN
gujaf-335	129	12	of	of	ADP
gujaf-335	129	13	sectoral	sectoral	ADJ
gujaf-335	129	14	allocation	allocation	NOUN
gujaf-335	129	15	on	on	ADP
gujaf-335	129	16	the	the	DET
gujaf-335	129	17	financial	financial	ADJ
gujaf-335	129	18	performance	performance	NOUN
gujaf-335	129	19	of	of	ADP
gujaf-335	129	20	listed	list	VERB
gujaf-335	129	21	manufacturing	manufacturing	NOUN
gujaf-335	129	22	firms	firm	NOUN
gujaf-335	129	23	in	in	ADP
gujaf-335	129	24	nigeria	nigeria	PROPN
gujaf-335	129	25	to	to	PART
gujaf-335	129	26	study	study	VERB
gujaf-335	129	27	the	the	DET
gujaf-335	129	28	effect	effect	NOUN
gujaf-335	129	29	of	of	ADP
gujaf-335	129	30	sectoral	sectoral	ADJ
gujaf-335	129	31	allocation	allocation	NOUN
gujaf-335	129	32	on	on	ADP
gujaf-335	129	33	the	the	DET
gujaf-335	129	34	financial	financial	ADJ
gujaf-335	129	35	performance	performance	NOUN
gujaf-335	129	36	of	of	ADP
gujaf-335	129	37	listed	list	VERB
gujaf-335	129	38	manufacturing	manufacturing	NOUN
gujaf-335	129	39	firms	firm	NOUN
gujaf-335	129	40	in	in	ADP
gujaf-335	129	41	nigeria	nigeria	PROPN
gujaf-335	129	42	.	.	PUNCT
gujaf-335	130	1	to	to	PART
gujaf-335	130	2	determine	determine	VERB
gujaf-335	130	3	the	the	DET
gujaf-335	130	4	effect	effect	NOUN
gujaf-335	130	5	of	of	ADP
gujaf-335	130	6	exchange	exchange	NOUN
gujaf-335	130	7	rate	rate	NOUN
gujaf-335	130	8	on	on	ADP
gujaf-335	130	9	the	the	DET
gujaf-335	130	10	financial	financial	ADJ
gujaf-335	130	11	performance	performance	NOUN
gujaf-335	130	12	of	of	ADP
gujaf-335	130	13	listed	list	VERB
gujaf-335	130	14	manufacturing	manufacturing	NOUN
gujaf-335	130	15	firms	firm	NOUN
gujaf-335	130	16	in	in	ADP
gujaf-335	130	17	nigeria	nigeria	PROPN
gujaf-335	130	18	.	.	PUNCT
gujaf-335	131	1	the	the	DET
gujaf-335	131	2	following	follow	VERB
gujaf-335	131	3	research	research	NOUN
gujaf-335	131	4	hypotheses	hypothesis	NOUN
gujaf-335	131	5	have	have	AUX
gujaf-335	131	6	been	be	AUX
gujaf-335	131	7	formulated	formulate	VERB
gujaf-335	131	8	for	for	ADP
gujaf-335	131	9	testing	testing	NOUN
gujaf-335	131	10	during	during	ADP
gujaf-335	131	11	the	the	DET
gujaf-335	131	12	course	course	NOUN
gujaf-335	131	13	of	of	ADP
gujaf-335	131	14	this	this	DET
gujaf-335	131	15	study	study	NOUN
gujaf-335	131	16	.	.	PUNCT
gujaf-335	132	1	the	the	DET
gujaf-335	132	2	hypotheses	hypothesis	NOUN
gujaf-335	132	3	are	be	AUX
gujaf-335	132	4	formulated	formulate	VERB
gujaf-335	132	5	in	in	ADP
gujaf-335	132	6	null	null	ADJ
gujaf-335	132	7	form	form	NOUN
gujaf-335	132	8	as	as	SCONJ
gujaf-335	132	9	follows	follow	VERB
gujaf-335	132	10	:	:	PUNCT
gujaf-335	132	11	ho1	ho1	NOUN
gujaf-335	132	12	:	:	PUNCT
gujaf-335	132	13	sectoral	sectoral	ADJ
gujaf-335	132	14	allocation	allocation	NOUN
gujaf-335	132	15	has	have	VERB
gujaf-335	132	16	no	no	DET
gujaf-335	132	17	significant	significant	ADJ
gujaf-335	132	18	effect	effect	NOUN
gujaf-335	132	19	on	on	ADP
gujaf-335	132	20	the	the	DET
gujaf-335	132	21	financial	financial	ADJ
gujaf-335	132	22	performance	performance	NOUN
gujaf-335	132	23	of	of	ADP
gujaf-335	132	24	listed	list	VERB
gujaf-335	132	25	manufacturing	manufacturing	NOUN
gujaf-335	132	26	firms	firm	NOUN
gujaf-335	132	27	in	in	ADP
gujaf-335	132	28	nigeria	nigeria	PROPN
gujaf-335	132	29	.	.	PUNCT
gujaf-335	133	1	ho2	ho2	PROPN
gujaf-335	133	2	:	:	PUNCT
gujaf-335	133	3	exchange	exchange	NOUN
gujaf-335	133	4	rate	rate	NOUN
gujaf-335	133	5	has	have	VERB
gujaf-335	133	6	no	no	DET
gujaf-335	133	7	significant	significant	ADJ
gujaf-335	133	8	effect	effect	NOUN
gujaf-335	133	9	on	on	ADP
gujaf-335	133	10	the	the	DET
gujaf-335	133	11	financial	financial	ADJ
gujaf-335	133	12	performance	performance	NOUN
gujaf-335	133	13	of	of	ADP
gujaf-335	133	14	listed	list	VERB
gujaf-335	133	15	manufacturing	manufacturing	NOUN
gujaf-335	133	16	firms	firm	NOUN
gujaf-335	133	17	in	in	ADP
gujaf-335	133	18	nigeria	nigeria	PROPN
gujaf-335	133	19	.	.	PUNCT
gujaf-335	134	1	2.0	2.0	NUM
gujaf-335	134	2	literature	literature	PROPN
gujaf-335	134	3	review	review	NOUN
gujaf-335	134	4	and	and	CCONJ
gujaf-335	134	5	theoretical	theoretical	ADJ
gujaf-335	134	6	framework	framework	NOUN
gujaf-335	134	7	concept	concept	NOUN
gujaf-335	134	8	of	of	ADP
gujaf-335	134	9	financial	financial	ADJ
gujaf-335	134	10	performance	performance	NOUN
gujaf-335	134	11	financial	financial	ADJ
gujaf-335	134	12	performance	performance	NOUN
gujaf-335	134	13	is	be	AUX
gujaf-335	134	14	one	one	NUM
gujaf-335	134	15	of	of	ADP
gujaf-335	134	16	the	the	DET
gujaf-335	134	17	most	most	ADV
gujaf-335	134	18	important	important	ADJ
gujaf-335	134	19	variables	variable	NOUN
gujaf-335	134	20	in	in	ADP
gujaf-335	134	21	management	management	NOUN
gujaf-335	134	22	research	research	NOUN
gujaf-335	134	23	and	and	CCONJ
gujaf-335	134	24	arguably	arguably	ADV
gujaf-335	134	25	the	the	DET
gujaf-335	134	26	most	most	ADV
gujaf-335	134	27	important	important	ADJ
gujaf-335	134	28	indicator	indicator	NOUN
gujaf-335	134	29	of	of	ADP
gujaf-335	134	30	the	the	DET
gujaf-335	134	31	soundness	soundness	NOUN
gujaf-335	134	32	of	of	ADP
gujaf-335	134	33	any	any	DET
gujaf-335	134	34	organization	organization	NOUN
gujaf-335	134	35	.	.	PUNCT
gujaf-335	135	1	according	accord	VERB
gujaf-335	135	2	amake	amake	NOUN
gujaf-335	135	3	and	and	CCONJ
gujaf-335	135	4	ogiedu	ogiedu	NOUN
gujaf-335	135	5	,	,	PUNCT
gujaf-335	135	6	(	(	PUNCT
gujaf-335	135	7	2019	2019	NUM
gujaf-335	135	8	)	)	PUNCT
gujaf-335	135	9	financial	financial	ADJ
gujaf-335	135	10	performance	performance	NOUN
gujaf-335	135	11	is	be	AUX
gujaf-335	135	12	the	the	DET
gujaf-335	135	13	function	function	NOUN
gujaf-335	135	14	of	of	ADP
gujaf-335	135	15	the	the	DET
gujaf-335	135	16	ability	ability	NOUN
gujaf-335	135	17	of	of	ADP
gujaf-335	135	18	an	an	DET
gujaf-335	135	19	organization	organization	NOUN
gujaf-335	135	20	to	to	PART
gujaf-335	135	21	gain	gain	VERB
gujaf-335	135	22	and	and	CCONJ
gujaf-335	135	23	manage	manage	VERB
gujaf-335	135	24	resources	resource	NOUN
gujaf-335	135	25	in	in	ADP
gujaf-335	135	26	several	several	ADJ
gujaf-335	135	27	different	different	ADJ
gujaf-335	135	28	ways	way	NOUN
gujaf-335	135	29	to	to	PART
gujaf-335	135	30	develop	develop	VERB
gujaf-335	135	31	a	a	DET
gujaf-335	135	32	competitive	competitive	ADJ
gujaf-335	135	33	advantage	advantage	NOUN
gujaf-335	135	34	.	.	PUNCT
gujaf-335	136	1	although	although	SCONJ
gujaf-335	136	2	the	the	DET
gujaf-335	136	3	concept	concept	NOUN
gujaf-335	136	4	of	of	ADP
gujaf-335	136	5	firm	firm	ADJ
gujaf-335	136	6	financial	financial	ADJ
gujaf-335	136	7	performance	performance	NOUN
gujaf-335	136	8	is	be	AUX
gujaf-335	136	9	very	very	ADV
gujaf-335	136	10	common	common	ADJ
gujaf-335	136	11	in	in	ADP
gujaf-335	136	12	the	the	DET
gujaf-335	136	13	academic	academic	ADJ
gujaf-335	136	14	literature	literature	NOUN
gujaf-335	136	15	,	,	PUNCT
gujaf-335	136	16	its	its	PRON
gujaf-335	136	17	definition	definition	NOUN
gujaf-335	136	18	is	be	AUX
gujaf-335	136	19	difficult	difficult	ADJ
gujaf-335	136	20	because	because	SCONJ
gujaf-335	136	21	of	of	ADP
gujaf-335	136	22	its	its	PRON
gujaf-335	136	23	many	many	ADJ
gujaf-335	136	24	meanings	meaning	NOUN
gujaf-335	136	25	.	.	PUNCT
gujaf-335	137	1	for	for	ADP
gujaf-335	137	2	this	this	DET
gujaf-335	137	3	reason	reason	NOUN
gujaf-335	137	4	,	,	PUNCT
gujaf-335	137	5	there	there	PRON
gujaf-335	137	6	is	be	VERB
gujaf-335	137	7	no	no	DET
gujaf-335	137	8	universally	universally	ADV
gujaf-335	137	9	accepted	accept	VERB
gujaf-335	137	10	measurement	measurement	NOUN
gujaf-335	137	11	of	of	ADP
gujaf-335	137	12	this	this	DET
gujaf-335	137	13	concept	concept	NOUN
gujaf-335	137	14	.	.	PUNCT
gujaf-335	138	1	the	the	DET
gujaf-335	138	2	financial	financial	ADJ
gujaf-335	138	3	performance	performance	NOUN
gujaf-335	138	4	of	of	ADP
gujaf-335	138	5	firms	firm	NOUN
gujaf-335	138	6	is	be	AUX
gujaf-335	138	7	a	a	DET
gujaf-335	138	8	main	main	ADJ
gujaf-335	138	9	feature	feature	NOUN
gujaf-335	138	10	that	that	PRON
gujaf-335	138	11	defines	define	VERB
gujaf-335	138	12	their	their	PRON
gujaf-335	138	13	competitiveness	competitiveness	NOUN
gujaf-335	138	14	,	,	PUNCT
gujaf-335	138	15	business	business	NOUN
gujaf-335	138	16	potentials	potential	NOUN
gujaf-335	138	17	,	,	PUNCT
gujaf-335	138	18	economic	economic	ADJ
gujaf-335	138	19	interest	interest	NOUN
gujaf-335	138	20	of	of	ADP
gujaf-335	138	21	the	the	DET
gujaf-335	138	22	management	management	NOUN
gujaf-335	138	23	and	and	CCONJ
gujaf-335	138	24	present	present	NOUN
gujaf-335	138	25	of	of	ADP
gujaf-335	138	26	future	future	ADJ
gujaf-335	138	27	contractors	contractor	NOUN
gujaf-335	138	28	(	(	PUNCT
gujaf-335	138	29	dufera	dufera	ADJ
gujaf-335	138	30	,	,	PUNCT
gujaf-335	138	31	2010	2010	NUM
gujaf-335	138	32	)	)	PUNCT
gujaf-335	138	33	.	.	PUNCT
gujaf-335	139	1	several	several	ADJ
gujaf-335	139	2	factors	factor	NOUN
gujaf-335	139	3	determine	determine	VERB
gujaf-335	139	4	the	the	DET
gujaf-335	139	5	level	level	NOUN
gujaf-335	139	6	of	of	ADP
gujaf-335	139	7	firm	firm	NOUN
gujaf-335	139	8	’s	’s	PART
gujaf-335	139	9	performance	performance	NOUN
gujaf-335	139	10	(	(	PUNCT
gujaf-335	139	11	profitability	profitability	NOUN
gujaf-335	139	12	)	)	PUNCT
gujaf-335	139	13	such	such	ADJ
gujaf-335	139	14	as	as	ADP
gujaf-335	139	15	the	the	DET
gujaf-335	139	16	size	size	NOUN
gujaf-335	139	17	,	,	PUNCT
gujaf-335	139	18	ownership	ownership	NOUN
gujaf-335	139	19	,	,	PUNCT
gujaf-335	139	20	capital	capital	NOUN
gujaf-335	139	21	structure	structure	NOUN
gujaf-335	139	22	,	,	PUNCT
gujaf-335	139	23	equity	equity	NOUN
gujaf-335	139	24	,	,	PUNCT
gujaf-335	139	25	age	age	NOUN
gujaf-335	139	26	of	of	ADP
gujaf-335	139	27	the	the	DET
gujaf-335	139	28	firm	firm	NOUN
gujaf-335	139	29	,	,	PUNCT
gujaf-335	139	30	experience	experience	NOUN
gujaf-335	139	31	,	,	PUNCT
gujaf-335	139	32	new	new	ADJ
gujaf-335	139	33	investment	investment	NOUN
gujaf-335	139	34	in	in	ADP
gujaf-335	139	35	both	both	CCONJ
gujaf-335	139	36	physical	physical	ADJ
gujaf-335	139	37	and	and	CCONJ
gujaf-335	139	38	knowledge	knowledge	NOUN
gujaf-335	139	39	capital	capital	NOUN
gujaf-335	139	40	,	,	PUNCT
gujaf-335	139	41	managerial	managerial	ADJ
gujaf-335	139	42	efficiency	efficiency	NOUN
gujaf-335	139	43	,	,	PUNCT
gujaf-335	139	44	growth	growth	NOUN
gujaf-335	139	45	in	in	ADP
gujaf-335	139	46	sales	sale	NOUN
gujaf-335	139	47	,	,	PUNCT
gujaf-335	139	48	export	export	NOUN
gujaf-335	139	49	activity	activity	NOUN
gujaf-335	139	50	as	as	ADV
gujaf-335	139	51	well	well	ADV
gujaf-335	139	52	as	as	ADP
gujaf-335	139	53	the	the	DET
gujaf-335	139	54	industry	industry	NOUN
gujaf-335	139	55	age	age	NOUN
gujaf-335	139	56	(	(	PUNCT
gujaf-335	139	57	makarov	makarov	PROPN
gujaf-335	139	58	&	&	CCONJ
gujaf-335	139	59	papanikolaou	papanikolaou	NOUN
gujaf-335	139	60	,	,	PUNCT
gujaf-335	139	61	2011	2011	NUM
gujaf-335	139	62	)	)	PUNCT
gujaf-335	139	63	.	.	PUNCT
gujaf-335	140	1	concept	concept	NOUN
gujaf-335	140	2	of	of	ADP
gujaf-335	140	3	sectoral	sectoral	ADJ
gujaf-335	140	4	allocation	allocation	NOUN
gujaf-335	140	5	all	all	ADV
gujaf-335	140	6	over	over	ADP
gujaf-335	140	7	the	the	DET
gujaf-335	140	8	world	world	NOUN
gujaf-335	140	9	,	,	PUNCT
gujaf-335	140	10	the	the	DET
gujaf-335	140	11	banking	banking	NOUN
gujaf-335	140	12	system	system	NOUN
gujaf-335	140	13	plays	play	VERB
gujaf-335	140	14	fundamental	fundamental	ADJ
gujaf-335	140	15	roles	role	NOUN
gujaf-335	140	16	in	in	ADP
gujaf-335	140	17	the	the	DET
gujaf-335	140	18	growth	growth	NOUN
gujaf-335	140	19	and	and	CCONJ
gujaf-335	140	20	development	development	NOUN
gujaf-335	140	21	of	of	ADP
gujaf-335	140	22	an	an	DET
gujaf-335	140	23	economy	economy	NOUN
gujaf-335	140	24	,	,	PUNCT
gujaf-335	140	25	depending	depend	VERB
gujaf-335	140	26	on	on	ADP
gujaf-335	140	27	the	the	DET
gujaf-335	140	28	economic	economic	ADJ
gujaf-335	140	29	,	,	PUNCT
gujaf-335	140	30	political	political	ADJ
gujaf-335	140	31	and	and	CCONJ
gujaf-335	140	32	legal	legal	ADJ
gujaf-335	140	33	system	system	NOUN
gujaf-335	140	34	within	within	ADP
gujaf-335	140	35	which	which	PRON
gujaf-335	140	36	the	the	DET
gujaf-335	140	37	banks	bank	NOUN
gujaf-335	140	38	operate	operate	VERB
gujaf-335	140	39	.	.	PUNCT
gujaf-335	141	1	as	as	ADP
gujaf-335	141	2	financial	financial	ADJ
gujaf-335	141	3	institutions	institution	NOUN
gujaf-335	141	4	,	,	PUNCT
gujaf-335	141	5	banks	bank	NOUN
gujaf-335	141	6	perform	perform	VERB
gujaf-335	141	7	intermediation	intermediation	NOUN
gujaf-335	141	8	roles	role	NOUN
gujaf-335	141	9	generally	generally	ADV
gujaf-335	141	10	by	by	ADP
gujaf-335	141	11	mobilizing	mobilize	VERB
gujaf-335	141	12	resources	resource	NOUN
gujaf-335	141	13	from	from	ADP
gujaf-335	141	14	the	the	DET
gujaf-335	141	15	surplus	surplus	ADJ
gujaf-335	141	16	units	unit	NOUN
gujaf-335	141	17	and	and	CCONJ
gujaf-335	141	18	the	the	DET
gujaf-335	141	19	channeling	channeling	NOUN
gujaf-335	141	20	same	same	ADJ
gujaf-335	141	21	to	to	ADP
gujaf-335	141	22	the	the	DET
gujaf-335	141	23	deficit	deficit	NOUN
gujaf-335	141	24	units	unit	NOUN
gujaf-335	141	25	for	for	ADP
gujaf-335	141	26	productive	productive	ADJ
gujaf-335	141	27	activities	activity	NOUN
gujaf-335	141	28	within	within	ADP
gujaf-335	141	29	an	an	DET
gujaf-335	141	30	economy	economy	NOUN
gujaf-335	141	31	.	.	PUNCT
gujaf-335	142	1	the	the	DET
gujaf-335	142	2	deposit	deposit	NOUN
gujaf-335	142	3	money	money	NOUN
gujaf-335	142	4	banks	bank	NOUN
gujaf-335	142	5	(	(	PUNCT
gujaf-335	142	6	dmbs	dmb	NOUN
gujaf-335	142	7	)	)	PUNCT
gujaf-335	142	8	through	through	ADP
gujaf-335	142	9	their	their	PRON
gujaf-335	142	10	credit	credit	NOUN
gujaf-335	142	11	policy	policy	NOUN
gujaf-335	142	12	act	act	NOUN
gujaf-335	142	13	as	as	ADP
gujaf-335	142	14	lubricants	lubricant	NOUN
gujaf-335	142	15	and	and	CCONJ
gujaf-335	142	16	promote	promote	VERB
gujaf-335	142	17	growth	growth	NOUN
gujaf-335	142	18	in	in	ADP
gujaf-335	142	19	different	different	ADJ
gujaf-335	142	20	sectors	sector	NOUN
gujaf-335	142	21	of	of	ADP
gujaf-335	142	22	the	the	DET
gujaf-335	142	23	economy	economy	NOUN
gujaf-335	142	24	paying	pay	VERB
gujaf-335	142	25	attention	attention	NOUN
gujaf-335	142	26	to	to	ADP
gujaf-335	142	27	the	the	DET
gujaf-335	142	28	priority	priority	NOUN
gujaf-335	142	29	sectors	sector	NOUN
gujaf-335	142	30	of	of	ADP
gujaf-335	142	31	the	the	DET
gujaf-335	142	32	economy	economy	NOUN
gujaf-335	142	33	(	(	PUNCT
gujaf-335	142	34	akpansung	akpansung	PROPN
gujaf-335	142	35	&	&	CCONJ
gujaf-335	142	36	gidigbi	gidigbi	PROPN
gujaf-335	142	37	,	,	PUNCT
gujaf-335	142	38	2014	2014	NUM
gujaf-335	142	39	)	)	PUNCT
gujaf-335	142	40	.	.	PUNCT
gujaf-335	143	1	the	the	DET
gujaf-335	143	2	ability	ability	NOUN
gujaf-335	143	3	of	of	ADP
gujaf-335	143	4	financial	financial	ADJ
gujaf-335	143	5	institutions	institution	NOUN
gujaf-335	143	6	to	to	PART
gujaf-335	143	7	transfer	transfer	VERB
gujaf-335	143	8	financial	financial	ADJ
gujaf-335	143	9	resources	resource	NOUN
gujaf-335	143	10	from	from	ADP
gujaf-335	143	11	surplus	surplus	ADJ
gujaf-335	143	12	idle	idle	ADJ
gujaf-335	143	13	sectors	sector	NOUN
gujaf-335	143	14	to	to	PART
gujaf-335	143	15	deficit	deficit	VERB
gujaf-335	143	16	real	real	ADJ
gujaf-335	143	17	sectors	sector	NOUN
gujaf-335	143	18	for	for	ADP
gujaf-335	143	19	investment	investment	NOUN
gujaf-335	143	20	,	,	PUNCT
gujaf-335	143	21	growth	growth	NOUN
gujaf-335	143	22	and	and	CCONJ
gujaf-335	143	23	development	development	NOUN
gujaf-335	143	24	,	,	PUNCT
gujaf-335	143	25	makes	make	VERB
gujaf-335	143	26	financial	financial	ADJ
gujaf-335	143	27	intermediation	intermediation	NOUN
gujaf-335	143	28	a	a	DET
gujaf-335	143	29	veritable	veritable	ADJ
gujaf-335	143	30	process	process	NOUN
gujaf-335	143	31	,	,	PUNCT
gujaf-335	143	32	and	and	CCONJ
gujaf-335	143	33	hence	hence	ADV
gujaf-335	143	34	the	the	DET
gujaf-335	143	35	need	need	NOUN
gujaf-335	143	36	for	for	ADP
gujaf-335	143	37	periodic	periodic	ADJ
gujaf-335	143	38	regulation	regulation	NOUN
gujaf-335	143	39	of	of	ADP
gujaf-335	143	40	the	the	DET
gujaf-335	143	41	financial	financial	ADJ
gujaf-335	143	42	sector	sector	NOUN
gujaf-335	143	43	.	.	PUNCT
gujaf-335	144	1	the	the	DET
gujaf-335	144	2	ability	ability	NOUN
gujaf-335	144	3	of	of	ADP
gujaf-335	144	4	the	the	DET
gujaf-335	144	5	nigerian	nigerian	ADJ
gujaf-335	144	6	gusau	gusau	ADJ
gujaf-335	144	7	journal	journal	PROPN
gujaf-335	144	8	of	of	ADP
gujaf-335	144	9	accounting	accounting	NOUN
gujaf-335	144	10	and	and	CCONJ
gujaf-335	144	11	finance	finance	NOUN
gujaf-335	144	12	,	,	PUNCT
gujaf-335	144	13	vol	vol	NOUN
gujaf-335	144	14	.	.	PROPN
gujaf-335	144	15	5	5	NUM
gujaf-335	144	16	,	,	PUNCT
gujaf-335	144	17	issue	issue	NOUN
gujaf-335	144	18	2	2	NUM
gujaf-335	144	19	,	,	PUNCT
gujaf-335	144	20	october	october	PROPN
gujaf-335	144	21	,	,	PUNCT
gujaf-335	144	22	2024	2024	NUM
gujaf-335	144	23	286	286	NUM
gujaf-335	144	24	financial	financial	ADJ
gujaf-335	144	25	subsector	subsector	NOUN
gujaf-335	144	26	to	to	PART
gujaf-335	144	27	play	play	VERB
gujaf-335	144	28	its	its	PRON
gujaf-335	144	29	role	role	NOUN
gujaf-335	144	30	was	be	AUX
gujaf-335	144	31	periodically	periodically	ADV
gujaf-335	144	32	punctuated	punctuate	VERB
gujaf-335	144	33	by	by	ADP
gujaf-335	144	34	its	its	PRON
gujaf-335	144	35	vulnerability	vulnerability	NOUN
gujaf-335	144	36	to	to	ADP
gujaf-335	144	37	systemic	systemic	ADJ
gujaf-335	144	38	distress	distress	NOUN
gujaf-335	144	39	and	and	CCONJ
gujaf-335	144	40	macro	macro	ADJ
gujaf-335	144	41	-	-	ADJ
gujaf-335	144	42	economic	economic	ADJ
gujaf-335	144	43	,	,	PUNCT
gujaf-335	144	44	and	and	CCONJ
gujaf-335	144	45	policy	policy	NOUN
gujaf-335	144	46	fine	fine	ADJ
gujaf-335	144	47	tuning	tuning	NOUN
gujaf-335	144	48	inevitability	inevitability	NOUN
gujaf-335	144	49	.	.	PUNCT
gujaf-335	145	1	concept	concept	NOUN
gujaf-335	145	2	of	of	ADP
gujaf-335	145	3	exchange	exchange	NOUN
gujaf-335	145	4	rate	rate	NOUN
gujaf-335	145	5	banerjee	banerjee	PROPN
gujaf-335	145	6	et	et	PROPN
gujaf-335	145	7	al	al	PROPN
gujaf-335	145	8	.	.	PROPN
gujaf-335	146	1	(	(	PUNCT
gujaf-335	146	2	2022	2022	NUM
gujaf-335	146	3	)	)	PUNCT
gujaf-335	146	4	described	describe	VERB
gujaf-335	146	5	exchange	exchange	NOUN
gujaf-335	146	6	rate	rate	NOUN
gujaf-335	146	7	as	as	ADP
gujaf-335	146	8	the	the	DET
gujaf-335	146	9	price	price	NOUN
gujaf-335	146	10	of	of	ADP
gujaf-335	146	11	a	a	DET
gujaf-335	146	12	currency	currency	NOUN
gujaf-335	146	13	against	against	ADP
gujaf-335	146	14	the	the	DET
gujaf-335	146	15	currencies	currency	NOUN
gujaf-335	146	16	in	in	ADP
gujaf-335	146	17	other	other	ADJ
gujaf-335	146	18	countries	country	NOUN
gujaf-335	146	19	.	.	PUNCT
gujaf-335	147	1	the	the	DET
gujaf-335	147	2	exchange	exchange	NOUN
gujaf-335	147	3	rate	rate	NOUN
gujaf-335	147	4	can	can	AUX
gujaf-335	147	5	be	be	AUX
gujaf-335	147	6	measured	measure	VERB
gujaf-335	147	7	or	or	CCONJ
gujaf-335	147	8	expressed	express	VERB
gujaf-335	147	9	in	in	ADP
gujaf-335	147	10	any	any	DET
gujaf-335	147	11	other	other	ADJ
gujaf-335	147	12	currency	currency	NOUN
gujaf-335	147	13	.	.	PUNCT
gujaf-335	148	1	the	the	DET
gujaf-335	148	2	exchange	exchange	NOUN
gujaf-335	148	3	rate	rate	NOUN
gujaf-335	148	4	is	be	AUX
gujaf-335	148	5	also	also	ADV
gujaf-335	148	6	referred	refer	VERB
gujaf-335	148	7	to	to	ADP
gujaf-335	148	8	as	as	ADP
gujaf-335	148	9	the	the	DET
gujaf-335	148	10	comparison	comparison	NOUN
gujaf-335	148	11	value	value	NOUN
gujaf-335	148	12	.	.	PUNCT
gujaf-335	149	1	that	that	PRON
gujaf-335	149	2	is	be	AUX
gujaf-335	149	3	,	,	PUNCT
gujaf-335	149	4	when	when	SCONJ
gujaf-335	149	5	the	the	DET
gujaf-335	149	6	exchange	exchange	NOUN
gujaf-335	149	7	occurs	occur	VERB
gujaf-335	149	8	between	between	ADP
gujaf-335	149	9	two	two	NUM
gujaf-335	149	10	different	different	ADJ
gujaf-335	149	11	currencies	currency	NOUN
gujaf-335	149	12	,	,	PUNCT
gujaf-335	149	13	it	it	PRON
gujaf-335	149	14	will	will	AUX
gujaf-335	149	15	generate	generate	VERB
gujaf-335	149	16	a	a	DET
gujaf-335	149	17	comparison	comparison	NOUN
gujaf-335	149	18	value	value	NOUN
gujaf-335	149	19	or	or	CCONJ
gujaf-335	149	20	price	price	NOUN
gujaf-335	149	21	of	of	ADP
gujaf-335	149	22	the	the	DET
gujaf-335	149	23	two	two	NUM
gujaf-335	149	24	currencies	currency	NOUN
gujaf-335	149	25	.	.	PUNCT
gujaf-335	150	1	the	the	DET
gujaf-335	150	2	name	name	NOUN
gujaf-335	150	3	of	of	ADP
gujaf-335	150	4	the	the	DET
gujaf-335	150	5	other	other	ADJ
gujaf-335	150	6	exchange	exchange	NOUN
gujaf-335	150	7	rate	rate	NOUN
gujaf-335	150	8	is	be	AUX
gujaf-335	150	9	the	the	DET
gujaf-335	150	10	exchange	exchange	NOUN
gujaf-335	150	11	value	value	NOUN
gujaf-335	150	12	of	of	ADP
gujaf-335	150	13	currency	currency	NOUN
gujaf-335	150	14	(	(	PUNCT
gujaf-335	150	15	exchange	exchange	NOUN
gujaf-335	150	16	rate	rate	NOUN
gujaf-335	150	17	)	)	PUNCT
gujaf-335	150	18	.	.	PUNCT
gujaf-335	151	1	sectoral	sectoral	ADJ
gujaf-335	151	2	allocation	allocation	NOUN
gujaf-335	151	3	and	and	CCONJ
gujaf-335	151	4	financial	financial	ADJ
gujaf-335	151	5	performance	performance	NOUN
gujaf-335	151	6	bello	bello	PROPN
gujaf-335	151	7	et	et	PROPN
gujaf-335	151	8	al	al	PROPN
gujaf-335	151	9	.	.	PROPN
gujaf-335	152	1	(	(	PUNCT
gujaf-335	152	2	2021	2021	NUM
gujaf-335	152	3	)	)	PUNCT
gujaf-335	152	4	analyze	analyze	VERB
gujaf-335	152	5	the	the	DET
gujaf-335	152	6	impact	impact	NOUN
gujaf-335	152	7	of	of	ADP
gujaf-335	152	8	sectoral	sectoral	ADJ
gujaf-335	152	9	allocation	allocation	NOUN
gujaf-335	152	10	of	of	ADP
gujaf-335	152	11	deposit	deposit	NOUN
gujaf-335	152	12	money	money	NOUN
gujaf-335	152	13	bank	bank	NOUN
gujaf-335	152	14	’s	’s	PART
gujaf-335	152	15	credit	credit	NOUN
gujaf-335	152	16	on	on	ADP
gujaf-335	152	17	manufacturing	manufacture	VERB
gujaf-335	152	18	sector	sector	NOUN
gujaf-335	152	19	performance	performance	NOUN
gujaf-335	152	20	in	in	ADP
gujaf-335	152	21	nigeria	nigeria	PROPN
gujaf-335	152	22	,	,	PUNCT
gujaf-335	152	23	this	this	DET
gujaf-335	152	24	paper	paper	NOUN
gujaf-335	152	25	used	use	VERB
gujaf-335	152	26	descriptive	descriptive	ADJ
gujaf-335	152	27	statistics	statistic	NOUN
gujaf-335	152	28	,	,	PUNCT
gujaf-335	152	29	phillipsperron	phillipsperron	NOUN
gujaf-335	152	30	unit	unit	NOUN
gujaf-335	152	31	root	root	PROPN
gujaf-335	152	32	test	test	NOUN
gujaf-335	152	33	,	,	PUNCT
gujaf-335	152	34	cointegration	cointegration	NOUN
gujaf-335	152	35	test	test	NOUN
gujaf-335	152	36	and	and	CCONJ
gujaf-335	152	37	error	error	NOUN
gujaf-335	152	38	correction	correction	NOUN
gujaf-335	152	39	mechanism	mechanism	NOUN
gujaf-335	152	40	to	to	PART
gujaf-335	152	41	explore	explore	VERB
gujaf-335	152	42	impact	impact	NOUN
gujaf-335	152	43	deposit	deposit	NOUN
gujaf-335	152	44	money	money	NOUN
gujaf-335	152	45	bank	bank	NOUN
gujaf-335	152	46	(	(	PUNCT
gujaf-335	152	47	dmbs	dmb	NOUN
gujaf-335	152	48	)	)	PUNCT
gujaf-335	152	49	credit	credit	NOUN
gujaf-335	152	50	on	on	ADP
gujaf-335	152	51	manufacturing	manufacture	VERB
gujaf-335	152	52	sector	sector	NOUN
gujaf-335	152	53	performance	performance	NOUN
gujaf-335	152	54	in	in	ADP
gujaf-335	152	55	nigeria	nigeria	PRON
gujaf-335	152	56	between	between	ADP
gujaf-335	152	57	1981	1981	NUM
gujaf-335	152	58	and	and	CCONJ
gujaf-335	152	59	2019	2019	NUM
gujaf-335	152	60	.	.	PUNCT
gujaf-335	153	1	the	the	DET
gujaf-335	153	2	unit	unit	NOUN
gujaf-335	153	3	root	root	PROPN
gujaf-335	153	4	test	test	NOUN
gujaf-335	153	5	results	result	NOUN
gujaf-335	153	6	show	show	VERB
gujaf-335	153	7	that	that	SCONJ
gujaf-335	153	8	all	all	DET
gujaf-335	153	9	the	the	DET
gujaf-335	153	10	variables	variable	NOUN
gujaf-335	153	11	are	be	AUX
gujaf-335	153	12	stationary	stationary	ADJ
gujaf-335	153	13	at	at	ADP
gujaf-335	153	14	first	first	ADJ
gujaf-335	153	15	difference	difference	NOUN
gujaf-335	153	16	.	.	PUNCT
gujaf-335	154	1	it	it	PRON
gujaf-335	154	2	was	be	AUX
gujaf-335	154	3	observed	observe	VERB
gujaf-335	154	4	from	from	ADP
gujaf-335	154	5	the	the	DET
gujaf-335	154	6	johansen	johansen	PROPN
gujaf-335	154	7	cointegration	cointegration	PROPN
gujaf-335	154	8	test	test	NOUN
gujaf-335	154	9	that	that	PRON
gujaf-335	154	10	the	the	DET
gujaf-335	154	11	variables	variable	NOUN
gujaf-335	154	12	have	have	VERB
gujaf-335	154	13	long	long	ADV
gujaf-335	154	14	run	run	NOUN
gujaf-335	154	15	relationship	relationship	NOUN
gujaf-335	154	16	.	.	PUNCT
gujaf-335	155	1	this	this	PRON
gujaf-335	155	2	provides	provide	VERB
gujaf-335	155	3	the	the	DET
gujaf-335	155	4	pre	pre	NOUN
gujaf-335	155	5	-	-	NOUN
gujaf-335	155	6	condition	condition	NOUN
gujaf-335	155	7	for	for	ADP
gujaf-335	155	8	fitting	fit	VERB
gujaf-335	155	9	the	the	DET
gujaf-335	155	10	error	error	NOUN
gujaf-335	155	11	correction	correction	NOUN
gujaf-335	155	12	model	model	NOUN
gujaf-335	155	13	.	.	PUNCT
gujaf-335	156	1	the	the	DET
gujaf-335	156	2	parsimonious	parsimonious	ADJ
gujaf-335	156	3	ecm	ecm	PROPN
gujaf-335	156	4	results	result	NOUN
gujaf-335	156	5	revealed	reveal	VERB
gujaf-335	156	6	deposit	deposit	NOUN
gujaf-335	156	7	money	money	NOUN
gujaf-335	156	8	banks	bank	NOUN
gujaf-335	156	9	’	'	PUNCT
gujaf-335	156	10	credit	credit	NOUN
gujaf-335	156	11	to	to	ADP
gujaf-335	156	12	the	the	DET
gujaf-335	156	13	manufacturing	manufacturing	NOUN
gujaf-335	156	14	sector	sector	NOUN
gujaf-335	156	15	impacted	impact	VERB
gujaf-335	156	16	positively	positively	ADV
gujaf-335	156	17	on	on	ADP
gujaf-335	156	18	the	the	DET
gujaf-335	156	19	performance	performance	NOUN
gujaf-335	156	20	of	of	ADP
gujaf-335	156	21	manufacturing	manufacturing	NOUN
gujaf-335	156	22	sector	sector	NOUN
gujaf-335	156	23	.	.	PUNCT
gujaf-335	157	1	this	this	PRON
gujaf-335	157	2	implies	imply	VERB
gujaf-335	157	3	that	that	DET
gujaf-335	157	4	increase	increase	NOUN
gujaf-335	157	5	in	in	ADP
gujaf-335	157	6	deposit	deposit	NOUN
gujaf-335	157	7	money	money	NOUN
gujaf-335	157	8	banks	bank	NOUN
gujaf-335	157	9	’	'	PUNCT
gujaf-335	157	10	credit	credit	NOUN
gujaf-335	157	11	stimulated	stimulate	VERB
gujaf-335	157	12	output	output	NOUN
gujaf-335	157	13	in	in	ADP
gujaf-335	157	14	the	the	DET
gujaf-335	157	15	sector	sector	NOUN
gujaf-335	157	16	.	.	PUNCT
gujaf-335	158	1	it	it	PRON
gujaf-335	158	2	further	far	ADV
gujaf-335	158	3	observed	observe	VERB
gujaf-335	158	4	from	from	ADP
gujaf-335	158	5	the	the	DET
gujaf-335	158	6	results	result	NOUN
gujaf-335	158	7	that	that	PRON
gujaf-335	158	8	interest	interest	NOUN
gujaf-335	158	9	rate	rate	NOUN
gujaf-335	158	10	was	be	AUX
gujaf-335	158	11	significant	significant	ADJ
gujaf-335	158	12	in	in	ADP
gujaf-335	158	13	explaining	explain	VERB
gujaf-335	158	14	changes	change	NOUN
gujaf-335	158	15	in	in	ADP
gujaf-335	158	16	the	the	DET
gujaf-335	158	17	performance	performance	NOUN
gujaf-335	158	18	of	of	ADP
gujaf-335	158	19	the	the	DET
gujaf-335	158	20	manufacturing	manufacturing	NOUN
gujaf-335	158	21	sector	sector	NOUN
gujaf-335	158	22	output	output	NOUN
gujaf-335	158	23	.	.	PUNCT
gujaf-335	159	1	this	this	PRON
gujaf-335	159	2	confirms	confirm	VERB
gujaf-335	159	3	the	the	DET
gujaf-335	159	4	critical	critical	ADJ
gujaf-335	159	5	role	role	NOUN
gujaf-335	159	6	of	of	ADP
gujaf-335	159	7	cost	cost	NOUN
gujaf-335	159	8	of	of	ADP
gujaf-335	159	9	funds	fund	NOUN
gujaf-335	159	10	in	in	ADP
gujaf-335	159	11	investment	investment	NOUN
gujaf-335	159	12	decision	decision	NOUN
gujaf-335	159	13	and	and	CCONJ
gujaf-335	159	14	the	the	DET
gujaf-335	159	15	performance	performance	NOUN
gujaf-335	159	16	of	of	ADP
gujaf-335	159	17	the	the	DET
gujaf-335	159	18	economy	economy	NOUN
gujaf-335	159	19	at	at	ADP
gujaf-335	159	20	large	large	ADJ
gujaf-335	159	21	.	.	PUNCT
gujaf-335	160	1	inflation	inflation	NOUN
gujaf-335	160	2	rate	rate	NOUN
gujaf-335	160	3	was	be	AUX
gujaf-335	160	4	also	also	ADV
gujaf-335	160	5	significant	significant	ADJ
gujaf-335	160	6	in	in	ADP
gujaf-335	160	7	explaining	explain	VERB
gujaf-335	160	8	changes	change	NOUN
gujaf-335	160	9	in	in	ADP
gujaf-335	160	10	the	the	DET
gujaf-335	160	11	performance	performance	NOUN
gujaf-335	160	12	of	of	ADP
gujaf-335	160	13	the	the	DET
gujaf-335	160	14	manufacturing	manufacturing	NOUN
gujaf-335	160	15	sector	sector	NOUN
gujaf-335	160	16	.	.	PUNCT
gujaf-335	161	1	adebayo	adebayo	PROPN
gujaf-335	161	2	and	and	CCONJ
gujaf-335	161	3	adofu	adofu	PROPN
gujaf-335	161	4	(	(	PUNCT
gujaf-335	161	5	2021	2021	NUM
gujaf-335	161	6	)	)	PUNCT
gujaf-335	161	7	examined	examine	VERB
gujaf-335	161	8	the	the	DET
gujaf-335	161	9	impact	impact	NOUN
gujaf-335	161	10	of	of	ADP
gujaf-335	161	11	the	the	DET
gujaf-335	161	12	lending	lending	NOUN
gujaf-335	161	13	and	and	CCONJ
gujaf-335	161	14	deposit	deposit	NOUN
gujaf-335	161	15	rates	rate	NOUN
gujaf-335	161	16	in	in	ADP
gujaf-335	161	17	the	the	DET
gujaf-335	161	18	face	face	NOUN
gujaf-335	161	19	of	of	ADP
gujaf-335	161	20	deregulation	deregulation	NOUN
gujaf-335	161	21	on	on	ADP
gujaf-335	161	22	the	the	DET
gujaf-335	161	23	loans	loan	NOUN
gujaf-335	161	24	and	and	CCONJ
gujaf-335	161	25	advances	advance	NOUN
gujaf-335	161	26	of	of	ADP
gujaf-335	161	27	deposit	deposit	NOUN
gujaf-335	161	28	money	money	NOUN
gujaf-335	161	29	banks	bank	NOUN
gujaf-335	161	30	in	in	ADP
gujaf-335	161	31	the	the	DET
gujaf-335	161	32	country	country	NOUN
gujaf-335	161	33	covering	cover	VERB
gujaf-335	161	34	the	the	DET
gujaf-335	161	35	period	period	NOUN
gujaf-335	161	36	of	of	ADP
gujaf-335	161	37	1986	1986	NUM
gujaf-335	161	38	to	to	ADP
gujaf-335	161	39	2019	2019	NUM
gujaf-335	161	40	using	use	VERB
gujaf-335	161	41	annual	annual	ADJ
gujaf-335	161	42	time	time	NOUN
gujaf-335	161	43	series	series	PROPN
gujaf-335	161	44	data	data	PROPN
gujaf-335	161	45	.	.	PUNCT
gujaf-335	162	1	using	use	VERB
gujaf-335	162	2	the	the	DET
gujaf-335	162	3	autoregressive	autoregressive	ADJ
gujaf-335	162	4	distributed	distribute	VERB
gujaf-335	162	5	lag	lag	NOUN
gujaf-335	162	6	(	(	PUNCT
gujaf-335	162	7	ardl	ardl	NOUN
gujaf-335	162	8	)	)	PUNCT
gujaf-335	162	9	model	model	NOUN
gujaf-335	162	10	,	,	PUNCT
gujaf-335	162	11	findings	finding	NOUN
gujaf-335	162	12	from	from	ADP
gujaf-335	162	13	the	the	DET
gujaf-335	162	14	study	study	NOUN
gujaf-335	162	15	revealed	reveal	VERB
gujaf-335	162	16	that	that	SCONJ
gujaf-335	162	17	the	the	DET
gujaf-335	162	18	deregulation	deregulation	NOUN
gujaf-335	162	19	of	of	ADP
gujaf-335	162	20	interest	interest	NOUN
gujaf-335	162	21	rate	rate	NOUN
gujaf-335	162	22	in	in	ADP
gujaf-335	162	23	nigeria	nigeria	PROPN
gujaf-335	162	24	encouraged	encourage	VERB
gujaf-335	162	25	the	the	DET
gujaf-335	162	26	disbursement	disbursement	NOUN
gujaf-335	162	27	of	of	ADP
gujaf-335	162	28	loans	loan	NOUN
gujaf-335	162	29	and	and	CCONJ
gujaf-335	162	30	advances	advance	NOUN
gujaf-335	162	31	within	within	ADP
gujaf-335	162	32	the	the	DET
gujaf-335	162	33	economy	economy	NOUN
gujaf-335	162	34	,	,	PUNCT
gujaf-335	162	35	but	but	CCONJ
gujaf-335	162	36	it	it	PRON
gujaf-335	162	37	was	be	AUX
gujaf-335	162	38	however	however	ADV
gujaf-335	162	39	not	not	PART
gujaf-335	162	40	significant	significant	ADJ
gujaf-335	162	41	.	.	PUNCT
gujaf-335	163	1	in	in	ADP
gujaf-335	163	2	addition	addition	NOUN
gujaf-335	163	3	,	,	PUNCT
gujaf-335	163	4	the	the	DET
gujaf-335	163	5	study	study	NOUN
gujaf-335	163	6	found	find	VERB
gujaf-335	163	7	that	that	SCONJ
gujaf-335	163	8	the	the	DET
gujaf-335	163	9	policy	policy	NOUN
gujaf-335	163	10	led	lead	VERB
gujaf-335	163	11	to	to	ADP
gujaf-335	163	12	an	an	DET
gujaf-335	163	13	inverse	inverse	NOUN
gujaf-335	163	14	relationship	relationship	NOUN
gujaf-335	163	15	between	between	ADP
gujaf-335	163	16	deposit	deposit	NOUN
gujaf-335	163	17	rate	rate	NOUN
gujaf-335	163	18	and	and	CCONJ
gujaf-335	163	19	loans	loan	NOUN
gujaf-335	163	20	and	and	CCONJ
gujaf-335	163	21	advances	advance	NOUN
gujaf-335	163	22	in	in	ADP
gujaf-335	163	23	the	the	DET
gujaf-335	163	24	country	country	NOUN
gujaf-335	163	25	.	.	PUNCT
gujaf-335	164	1	higher	high	ADJ
gujaf-335	164	2	deposit	deposit	NOUN
gujaf-335	164	3	rates	rate	NOUN
gujaf-335	164	4	significantly	significantly	ADV
gujaf-335	164	5	discouraged	discourage	VERB
gujaf-335	164	6	deposit	deposit	NOUN
gujaf-335	164	7	money	money	NOUN
gujaf-335	164	8	banks	bank	NOUN
gujaf-335	164	9	from	from	ADP
gujaf-335	164	10	granting	grant	VERB
gujaf-335	164	11	loans	loan	NOUN
gujaf-335	164	12	and	and	CCONJ
gujaf-335	164	13	advances	advance	NOUN
gujaf-335	164	14	.	.	PUNCT
gujaf-335	165	1	to	to	PART
gujaf-335	165	2	ensure	ensure	VERB
gujaf-335	165	3	that	that	SCONJ
gujaf-335	165	4	interest	interest	NOUN
gujaf-335	165	5	rate	rate	NOUN
gujaf-335	165	6	deregulation	deregulation	NOUN
gujaf-335	165	7	has	have	VERB
gujaf-335	165	8	a	a	DET
gujaf-335	165	9	much	much	ADV
gujaf-335	165	10	significant	significant	ADJ
gujaf-335	165	11	effect	effect	NOUN
gujaf-335	165	12	on	on	ADP
gujaf-335	165	13	the	the	DET
gujaf-335	165	14	loans	loan	NOUN
gujaf-335	165	15	and	and	CCONJ
gujaf-335	165	16	advances	advance	NOUN
gujaf-335	165	17	of	of	ADP
gujaf-335	165	18	deposit	deposit	NOUN
gujaf-335	165	19	money	money	NOUN
gujaf-335	165	20	bank	bank	NOUN
gujaf-335	165	21	,	,	PUNCT
gujaf-335	165	22	the	the	DET
gujaf-335	165	23	deregulation	deregulation	NOUN
gujaf-335	165	24	of	of	ADP
gujaf-335	165	25	the	the	DET
gujaf-335	165	26	sector	sector	NOUN
gujaf-335	165	27	must	must	AUX
gujaf-335	165	28	be	be	AUX
gujaf-335	165	29	full	full	ADJ
gujaf-335	165	30	,	,	PUNCT
gujaf-335	165	31	as	as	SCONJ
gujaf-335	165	32	against	against	ADP
gujaf-335	165	33	the	the	DET
gujaf-335	165	34	partial	partial	ADJ
gujaf-335	165	35	deregulation	deregulation	NOUN
gujaf-335	165	36	being	be	AUX
gujaf-335	165	37	presently	presently	ADV
gujaf-335	165	38	practiced	practice	VERB
gujaf-335	165	39	,	,	PUNCT
gujaf-335	165	40	to	to	PART
gujaf-335	165	41	encourage	encourage	VERB
gujaf-335	165	42	the	the	DET
gujaf-335	165	43	desired	desire	VERB
gujaf-335	165	44	level	level	NOUN
gujaf-335	165	45	of	of	ADP
gujaf-335	165	46	competition	competition	NOUN
gujaf-335	165	47	which	which	PRON
gujaf-335	165	48	would	would	AUX
gujaf-335	165	49	spur	spur	VERB
gujaf-335	165	50	the	the	DET
gujaf-335	165	51	growth	growth	NOUN
gujaf-335	165	52	of	of	ADP
gujaf-335	165	53	the	the	DET
gujaf-335	165	54	sector	sector	NOUN
gujaf-335	165	55	,	,	PUNCT
gujaf-335	165	56	and	and	CCONJ
gujaf-335	165	57	ultimately	ultimately	ADV
gujaf-335	165	58	expand	expand	VERB
gujaf-335	165	59	credit	credit	NOUN
gujaf-335	165	60	facilities	facility	NOUN
gujaf-335	165	61	for	for	ADP
gujaf-335	165	62	the	the	DET
gujaf-335	165	63	nigerian	nigerian	ADJ
gujaf-335	165	64	economy	economy	NOUN
gujaf-335	165	65	.	.	PUNCT
gujaf-335	166	1	cheng	cheng	PROPN
gujaf-335	166	2	and	and	CCONJ
gujaf-335	166	3	wu	wu	PROPN
gujaf-335	166	4	(	(	PUNCT
gujaf-335	166	5	2021	2021	NUM
gujaf-335	166	6	)	)	PUNCT
gujaf-335	166	7	study	study	VERB
gujaf-335	166	8	the	the	DET
gujaf-335	166	9	roles	role	NOUN
gujaf-335	166	10	of	of	ADP
gujaf-335	166	11	political	political	ADJ
gujaf-335	166	12	connection	connection	NOUN
gujaf-335	166	13	and	and	CCONJ
gujaf-335	166	14	firm	firm	ADJ
gujaf-335	166	15	performance	performance	NOUN
gujaf-335	166	16	in	in	ADP
gujaf-335	166	17	bank	bank	NOUN
gujaf-335	166	18	credit	credit	NOUN
gujaf-335	166	19	allocation	allocation	NOUN
gujaf-335	166	20	in	in	ADP
gujaf-335	166	21	china	china	PROPN
gujaf-335	166	22	’s	’s	PART
gujaf-335	166	23	private	private	ADJ
gujaf-335	166	24	sector	sector	NOUN
gujaf-335	166	25	.	.	PUNCT
gujaf-335	167	1	based	base	VERB
gujaf-335	167	2	on	on	ADP
gujaf-335	167	3	data	datum	NOUN
gujaf-335	167	4	from	from	ADP
gujaf-335	167	5	the	the	DET
gujaf-335	167	6	9th	9th	ADJ
gujaf-335	167	7	nationwide	nationwide	ADJ
gujaf-335	167	8	survey	survey	NOUN
gujaf-335	167	9	of	of	ADP
gujaf-335	167	10	privately	privately	ADV
gujaf-335	167	11	owned	own	VERB
gujaf-335	167	12	enterprises	enterprise	NOUN
gujaf-335	167	13	in	in	ADP
gujaf-335	167	14	china	china	PROPN
gujaf-335	167	15	conducted	conduct	VERB
gujaf-335	167	16	in	in	ADP
gujaf-335	167	17	2010	2010	NUM
gujaf-335	167	18	,	,	PUNCT
gujaf-335	167	19	it	it	PRON
gujaf-335	167	20	was	be	AUX
gujaf-335	167	21	found	find	VERB
gujaf-335	167	22	out	out	ADP
gujaf-335	167	23	that	that	SCONJ
gujaf-335	167	24	:	:	PUNCT
gujaf-335	167	25	politically	politically	ADV
gujaf-335	167	26	connected	connected	ADJ
gujaf-335	167	27	firms	firm	NOUN
gujaf-335	167	28	were	be	AUX
gujaf-335	167	29	more	more	ADV
gujaf-335	167	30	likely	likely	ADJ
gujaf-335	167	31	to	to	PART
gujaf-335	167	32	gain	gain	VERB
gujaf-335	167	33	access	access	NOUN
gujaf-335	167	34	to	to	ADP
gujaf-335	167	35	bank	bank	NOUN
gujaf-335	167	36	credit	credit	NOUN
gujaf-335	167	37	,	,	PUNCT
gujaf-335	167	38	but	but	CCONJ
gujaf-335	167	39	good	good	ADJ
gujaf-335	167	40	firm	firm	ADJ
gujaf-335	167	41	performance	performance	NOUN
gujaf-335	167	42	did	do	AUX
gujaf-335	167	43	not	not	PART
gujaf-335	167	44	seem	seem	VERB
gujaf-335	167	45	to	to	PART
gujaf-335	167	46	have	have	VERB
gujaf-335	167	47	improved	improve	VERB
gujaf-335	167	48	firms	firm	NOUN
gujaf-335	167	49	’	’	PART
gujaf-335	167	50	chances	chance	NOUN
gujaf-335	167	51	of	of	ADP
gujaf-335	167	52	obtaining	obtain	VERB
gujaf-335	167	53	bank	bank	NOUN
gujaf-335	167	54	loans	loan	NOUN
gujaf-335	167	55	;	;	PUNCT
gujaf-335	167	56	good	good	ADJ
gujaf-335	167	57	performance	performance	NOUN
gujaf-335	167	58	did	do	AUX
gujaf-335	167	59	help	help	VERB
gujaf-335	167	60	firms	firm	NOUN
gujaf-335	167	61	get	get	VERB
gujaf-335	167	62	more	more	ADJ
gujaf-335	167	63	loans	loan	NOUN
gujaf-335	167	64	of	of	ADP
gujaf-335	167	65	the	the	DET
gujaf-335	167	66	firms	firm	NOUN
gujaf-335	167	67	that	that	PRON
gujaf-335	167	68	had	have	VERB
gujaf-335	167	69	access	access	NOUN
gujaf-335	167	70	to	to	ADP
gujaf-335	167	71	bank	bank	NOUN
gujaf-335	167	72	credit	credit	NOUN
gujaf-335	167	73	,	,	PUNCT
gujaf-335	167	74	those	those	PRON
gujaf-335	167	75	with	with	ADP
gujaf-335	167	76	better	well	ADJ
gujaf-335	167	77	performance	performance	NOUN
gujaf-335	167	78	in	in	ADP
gujaf-335	167	79	the	the	DET
gujaf-335	167	80	previous	previous	ADJ
gujaf-335	167	81	year	year	NOUN
gujaf-335	167	82	had	have	VERB
gujaf-335	167	83	larger	large	ADJ
gujaf-335	167	84	amounts	amount	NOUN
gujaf-335	167	85	of	of	ADP
gujaf-335	167	86	bank	bank	NOUN
gujaf-335	167	87	loans	loan	NOUN
gujaf-335	167	88	;	;	PUNCT
gujaf-335	167	89	and	and	CCONJ
gujaf-335	167	90	politically	politically	ADV
gujaf-335	167	91	connected	connect	VERB
gujaf-335	167	92	firms	firm	NOUN
gujaf-335	167	93	performed	perform	VERB
gujaf-335	167	94	better	well	ADV
gujaf-335	167	95	;	;	PUNCT
gujaf-335	167	96	and	and	CCONJ
gujaf-335	167	97	better	well	ADJ
gujaf-335	167	98	performance	performance	NOUN
gujaf-335	167	99	had	have	VERB
gujaf-335	167	100	a	a	DET
gujaf-335	167	101	small	small	ADJ
gujaf-335	167	102	effect	effect	NOUN
gujaf-335	167	103	of	of	ADP
gujaf-335	167	104	helping	help	VERB
gujaf-335	167	105	the	the	DET
gujaf-335	167	106	owner	owner	NOUN
gujaf-335	167	107	establish	establish	VERB
gujaf-335	167	108	gusau	gusau	ADJ
gujaf-335	167	109	journal	journal	NOUN
gujaf-335	167	110	of	of	ADP
gujaf-335	167	111	accounting	accounting	NOUN
gujaf-335	167	112	and	and	CCONJ
gujaf-335	167	113	finance	finance	NOUN
gujaf-335	167	114	,	,	PUNCT
gujaf-335	167	115	vol	vol	NOUN
gujaf-335	167	116	.	.	PROPN
gujaf-335	167	117	5	5	NUM
gujaf-335	167	118	,	,	PUNCT
gujaf-335	167	119	issue	issue	NOUN
gujaf-335	167	120	2	2	NUM
gujaf-335	167	121	,	,	PUNCT
gujaf-335	167	122	october	october	PROPN
gujaf-335	167	123	,	,	PUNCT
gujaf-335	167	124	2024	2024	NUM
gujaf-335	167	125	287	287	NUM
gujaf-335	167	126	political	political	ADJ
gujaf-335	167	127	connection	connection	NOUN
gujaf-335	167	128	.	.	PUNCT
gujaf-335	168	1	however	however	ADV
gujaf-335	168	2	,	,	PUNCT
gujaf-335	168	3	findings	finding	NOUN
gujaf-335	168	4	from	from	ADP
gujaf-335	168	5	the	the	DET
gujaf-335	168	6	study	study	NOUN
gujaf-335	168	7	may	may	AUX
gujaf-335	168	8	have	have	AUX
gujaf-335	168	9	suffered	suffer	VERB
gujaf-335	168	10	from	from	ADP
gujaf-335	168	11	small	small	ADJ
gujaf-335	168	12	sample	sample	NOUN
gujaf-335	168	13	bias	bias	NOUN
gujaf-335	168	14	.	.	PUNCT
gujaf-335	169	1	viphindrartin	viphindrartin	PROPN
gujaf-335	169	2	et	et	PROPN
gujaf-335	169	3	al	al	PROPN
gujaf-335	169	4	.	.	PROPN
gujaf-335	170	1	(	(	PUNCT
gujaf-335	170	2	2021	2021	NUM
gujaf-335	170	3	)	)	PUNCT
gujaf-335	170	4	examine	examine	VERB
gujaf-335	170	5	the	the	DET
gujaf-335	170	6	non	non	ADJ
gujaf-335	170	7	-	-	ADJ
gujaf-335	170	8	performing	performing	ADJ
gujaf-335	170	9	loans	loan	NOUN
gujaf-335	170	10	of	of	ADP
gujaf-335	170	11	rural	rural	ADJ
gujaf-335	170	12	banks	bank	NOUN
gujaf-335	170	13	and	and	CCONJ
gujaf-335	170	14	macroeconomic	macroeconomic	ADJ
gujaf-335	170	15	factors	factor	NOUN
gujaf-335	170	16	in	in	ADP
gujaf-335	170	17	indonesia	indonesia	PROPN
gujaf-335	170	18	,	,	PUNCT
gujaf-335	170	19	including	include	VERB
gujaf-335	170	20	inflation	inflation	NOUN
gujaf-335	170	21	,	,	PUNCT
gujaf-335	170	22	exchange	exchange	NOUN
gujaf-335	170	23	rates	rate	NOUN
gujaf-335	170	24	,	,	PUNCT
gujaf-335	170	25	and	and	CCONJ
gujaf-335	170	26	interest	interest	NOUN
gujaf-335	170	27	rates	rate	NOUN
gujaf-335	170	28	.	.	PUNCT
gujaf-335	171	1	theoretically	theoretically	ADV
gujaf-335	171	2	,	,	PUNCT
gujaf-335	171	3	the	the	DET
gujaf-335	171	4	existence	existence	NOUN
gujaf-335	171	5	of	of	ADP
gujaf-335	171	6	erratic	erratic	ADJ
gujaf-335	171	7	macroeconomic	macroeconomic	ADJ
gujaf-335	171	8	conditions	condition	NOUN
gujaf-335	171	9	can	can	AUX
gujaf-335	171	10	affect	affect	VERB
gujaf-335	171	11	the	the	DET
gujaf-335	171	12	level	level	NOUN
gujaf-335	171	13	of	of	ADP
gujaf-335	171	14	nonperforming	nonperforme	VERB
gujaf-335	171	15	credit	credit	NOUN
gujaf-335	171	16	risk	risk	NOUN
gujaf-335	171	17	in	in	ADP
gujaf-335	171	18	rural	rural	ADJ
gujaf-335	171	19	credit	credit	NOUN
gujaf-335	171	20	banks	bank	NOUN
gujaf-335	171	21	in	in	ADP
gujaf-335	171	22	indonesia	indonesia	PROPN
gujaf-335	171	23	.	.	PUNCT
gujaf-335	172	1	the	the	DET
gujaf-335	172	2	effect	effect	NOUN
gujaf-335	172	3	of	of	ADP
gujaf-335	172	4	macroeconomic	macroeconomic	ADJ
gujaf-335	172	5	conditions	condition	NOUN
gujaf-335	172	6	on	on	ADP
gujaf-335	172	7	non	non	ADJ
gujaf-335	172	8	-	-	ADJ
gujaf-335	172	9	performing	perform	VERB
gujaf-335	172	10	loans	loan	NOUN
gujaf-335	172	11	has	have	VERB
gujaf-335	172	12	a	a	DET
gujaf-335	172	13	different	different	ADJ
gujaf-335	172	14	response	response	NOUN
gujaf-335	172	15	for	for	ADP
gujaf-335	172	16	each	each	DET
gujaf-335	172	17	economic	economic	ADJ
gujaf-335	172	18	sector	sector	NOUN
gujaf-335	172	19	.	.	PUNCT
gujaf-335	173	1	the	the	DET
gujaf-335	173	2	main	main	ADJ
gujaf-335	173	3	objective	objective	NOUN
gujaf-335	173	4	of	of	ADP
gujaf-335	173	5	this	this	DET
gujaf-335	173	6	study	study	NOUN
gujaf-335	173	7	is	be	AUX
gujaf-335	173	8	to	to	PART
gujaf-335	173	9	determine	determine	VERB
gujaf-335	173	10	the	the	DET
gujaf-335	173	11	effect	effect	NOUN
gujaf-335	173	12	of	of	ADP
gujaf-335	173	13	macroeconomic	macroeconomic	ADJ
gujaf-335	173	14	factors	factor	NOUN
gujaf-335	173	15	(	(	PUNCT
gujaf-335	173	16	inflation	inflation	NOUN
gujaf-335	173	17	,	,	PUNCT
gujaf-335	173	18	exchange	exchange	NOUN
gujaf-335	173	19	rates	rate	NOUN
gujaf-335	173	20	,	,	PUNCT
gujaf-335	173	21	and	and	CCONJ
gujaf-335	173	22	interest	interest	NOUN
gujaf-335	173	23	rates	rate	NOUN
gujaf-335	173	24	)	)	PUNCT
gujaf-335	173	25	and	and	CCONJ
gujaf-335	173	26	bank	bank	NOUN
gujaf-335	173	27	-	-	PUNCT
gujaf-335	173	28	specific	specific	ADJ
gujaf-335	173	29	factors	factor	NOUN
gujaf-335	173	30	(	(	PUNCT
gujaf-335	173	31	credit	credit	NOUN
gujaf-335	173	32	)	)	PUNCT
gujaf-335	173	33	on	on	ADP
gujaf-335	173	34	the	the	DET
gujaf-335	173	35	non	non	ADJ
gujaf-335	173	36	-	-	ADJ
gujaf-335	173	37	performing	performing	ADJ
gujaf-335	173	38	loans	loan	NOUN
gujaf-335	173	39	(	(	PUNCT
gujaf-335	173	40	npl	npl	NOUN
gujaf-335	173	41	)	)	PUNCT
gujaf-335	173	42	of	of	ADP
gujaf-335	173	43	rural	rural	ADJ
gujaf-335	173	44	banks	bank	NOUN
gujaf-335	173	45	in	in	ADP
gujaf-335	173	46	indonesia	indonesia	PROPN
gujaf-335	173	47	for	for	ADP
gujaf-335	173	48	the	the	DET
gujaf-335	173	49	period	period	NOUN
gujaf-335	173	50	from	from	ADP
gujaf-335	173	51	january	january	PROPN
gujaf-335	173	52	2015	2015	NUM
gujaf-335	173	53	to	to	ADP
gujaf-335	173	54	december	december	PROPN
gujaf-335	173	55	2018	2018	NUM
gujaf-335	173	56	.	.	PUNCT
gujaf-335	174	1	this	this	DET
gujaf-335	174	2	study	study	NOUN
gujaf-335	174	3	uses	use	VERB
gujaf-335	174	4	a	a	DET
gujaf-335	174	5	vector	vector	NOUN
gujaf-335	174	6	error	error	NOUN
gujaf-335	174	7	correction	correction	NOUN
gujaf-335	174	8	model	model	NOUN
gujaf-335	174	9	(	(	PUNCT
gujaf-335	174	10	vecm	vecm	NOUN
gujaf-335	174	11	)	)	PUNCT
gujaf-335	174	12	estimation	estimation	NOUN
gujaf-335	174	13	to	to	PART
gujaf-335	174	14	determine	determine	VERB
gujaf-335	174	15	the	the	DET
gujaf-335	174	16	effect	effect	NOUN
gujaf-335	174	17	of	of	ADP
gujaf-335	174	18	independent	independent	ADJ
gujaf-335	174	19	variables	variable	NOUN
gujaf-335	174	20	consisting	consist	VERB
gujaf-335	174	21	of	of	ADP
gujaf-335	174	22	macroeconomic	macroeconomic	ADJ
gujaf-335	174	23	factors	factor	NOUN
gujaf-335	174	24	and	and	CCONJ
gujaf-335	174	25	bank	bank	NOUN
gujaf-335	174	26	-	-	PUNCT
gujaf-335	174	27	specific	specific	ADJ
gujaf-335	174	28	factors	factor	NOUN
gujaf-335	174	29	.	.	PUNCT
gujaf-335	175	1	based	base	VERB
gujaf-335	175	2	on	on	ADP
gujaf-335	175	3	the	the	DET
gujaf-335	175	4	estimation	estimation	NOUN
gujaf-335	175	5	results	result	NOUN
gujaf-335	175	6	of	of	ADP
gujaf-335	175	7	the	the	DET
gujaf-335	175	8	vector	vector	NOUN
gujaf-335	175	9	error	error	NOUN
gujaf-335	175	10	correction	correction	NOUN
gujaf-335	175	11	model	model	NOUN
gujaf-335	175	12	,	,	PUNCT
gujaf-335	175	13	three	three	NUM
gujaf-335	175	14	variables	variable	NOUN
gujaf-335	175	15	that	that	PRON
gujaf-335	175	16	have	have	VERB
gujaf-335	175	17	a	a	DET
gujaf-335	175	18	positive	positive	ADJ
gujaf-335	175	19	and	and	CCONJ
gujaf-335	175	20	significant	significant	ADJ
gujaf-335	175	21	effect	effect	NOUN
gujaf-335	175	22	on	on	ADP
gujaf-335	175	23	long	long	ADJ
gujaf-335	175	24	-	-	PUNCT
gujaf-335	175	25	term	term	NOUN
gujaf-335	175	26	non	non	ADJ
gujaf-335	175	27	-	-	ADJ
gujaf-335	175	28	performing	performing	ADJ
gujaf-335	175	29	loans	loan	NOUN
gujaf-335	175	30	are	be	AUX
gujaf-335	175	31	credit	credit	NOUN
gujaf-335	175	32	,	,	PUNCT
gujaf-335	175	33	inflation	inflation	NOUN
gujaf-335	175	34	,	,	PUNCT
gujaf-335	175	35	and	and	CCONJ
gujaf-335	175	36	interest	interest	NOUN
gujaf-335	175	37	rates	rate	NOUN
gujaf-335	175	38	.	.	PUNCT
gujaf-335	176	1	meanwhile	meanwhile	ADV
gujaf-335	176	2	,	,	PUNCT
gujaf-335	176	3	in	in	ADP
gujaf-335	176	4	the	the	DET
gujaf-335	176	5	short	short	ADJ
gujaf-335	176	6	term	term	NOUN
gujaf-335	176	7	,	,	PUNCT
gujaf-335	176	8	there	there	PRON
gujaf-335	176	9	are	be	VERB
gujaf-335	176	10	only	only	ADV
gujaf-335	176	11	two	two	NUM
gujaf-335	176	12	variables	variable	NOUN
gujaf-335	176	13	that	that	PRON
gujaf-335	176	14	have	have	VERB
gujaf-335	176	15	a	a	DET
gujaf-335	176	16	positive	positive	ADJ
gujaf-335	176	17	and	and	CCONJ
gujaf-335	176	18	significant	significant	ADJ
gujaf-335	176	19	effect	effect	NOUN
gujaf-335	176	20	on	on	ADP
gujaf-335	176	21	non	non	ADJ
gujaf-335	176	22	-	-	ADJ
gujaf-335	176	23	performing	performing	ADJ
gujaf-335	176	24	loans	loan	NOUN
gujaf-335	176	25	,	,	PUNCT
gujaf-335	176	26	namely	namely	ADV
gujaf-335	176	27	,	,	PUNCT
gujaf-335	176	28	credit	credit	NOUN
gujaf-335	176	29	and	and	CCONJ
gujaf-335	176	30	interest	interest	NOUN
gujaf-335	176	31	rates	rate	NOUN
gujaf-335	176	32	.	.	PUNCT
gujaf-335	177	1	inflation	inflation	NOUN
gujaf-335	177	2	and	and	CCONJ
gujaf-335	177	3	exchange	exchange	NOUN
gujaf-335	177	4	rate	rate	NOUN
gujaf-335	177	5	variables	variable	NOUN
gujaf-335	177	6	have	have	VERB
gujaf-335	177	7	a	a	DET
gujaf-335	177	8	negative	negative	ADJ
gujaf-335	177	9	and	and	CCONJ
gujaf-335	177	10	insignificant	insignificant	ADJ
gujaf-335	177	11	effect	effect	NOUN
gujaf-335	177	12	on	on	ADP
gujaf-335	177	13	bad	bad	ADJ
gujaf-335	177	14	credit	credit	NOUN
gujaf-335	177	15	in	in	ADP
gujaf-335	177	16	the	the	DET
gujaf-335	177	17	short	short	ADJ
gujaf-335	177	18	term	term	NOUN
gujaf-335	177	19	.	.	PUNCT
gujaf-335	178	1	robinson	robinson	PROPN
gujaf-335	178	2	and	and	CCONJ
gujaf-335	178	3	olulu	olulu	VERB
gujaf-335	178	4	(	(	PUNCT
gujaf-335	178	5	2021	2021	NUM
gujaf-335	178	6	)	)	PUNCT
gujaf-335	178	7	researched	research	VERB
gujaf-335	178	8	the	the	DET
gujaf-335	178	9	impact	impact	NOUN
gujaf-335	178	10	deposit	deposit	NOUN
gujaf-335	178	11	money	money	NOUN
gujaf-335	178	12	bank	bank	PROPN
gujaf-335	178	13	(	(	PUNCT
gujaf-335	178	14	dmbs	dmb	NOUN
gujaf-335	178	15	)	)	PUNCT
gujaf-335	178	16	credit	credit	NOUN
gujaf-335	178	17	on	on	ADP
gujaf-335	178	18	mining	mining	NOUN
gujaf-335	178	19	sector	sector	NOUN
gujaf-335	178	20	performance	performance	NOUN
gujaf-335	178	21	in	in	ADP
gujaf-335	178	22	nigeria	nigeria	PRON
gujaf-335	178	23	between	between	ADP
gujaf-335	178	24	1981	1981	NUM
gujaf-335	178	25	and	and	CCONJ
gujaf-335	178	26	2019	2019	NUM
gujaf-335	178	27	was	be	AUX
gujaf-335	178	28	examined	examine	VERB
gujaf-335	178	29	.	.	PUNCT
gujaf-335	179	1	descriptive	descriptive	ADJ
gujaf-335	179	2	statistics	statistic	NOUN
gujaf-335	179	3	,	,	PUNCT
gujaf-335	179	4	phillips	phillips	PROPN
gujaf-335	179	5	-	-	PUNCT
gujaf-335	179	6	perron	perron	PROPN
gujaf-335	179	7	unit	unit	NOUN
gujaf-335	179	8	root	root	PROPN
gujaf-335	179	9	test	test	NOUN
gujaf-335	179	10	,	,	PUNCT
gujaf-335	179	11	cointegration	cointegration	NOUN
gujaf-335	179	12	test	test	NOUN
gujaf-335	179	13	and	and	CCONJ
gujaf-335	179	14	error	error	NOUN
gujaf-335	179	15	correction	correction	NOUN
gujaf-335	179	16	mechanisms	mechanism	NOUN
gujaf-335	179	17	were	be	AUX
gujaf-335	179	18	relied	rely	VERB
gujaf-335	179	19	upon	upon	SCONJ
gujaf-335	179	20	for	for	ADP
gujaf-335	179	21	data	datum	NOUN
gujaf-335	179	22	analysis	analysis	NOUN
gujaf-335	179	23	.	.	PUNCT
gujaf-335	180	1	the	the	DET
gujaf-335	180	2	unit	unit	NOUN
gujaf-335	180	3	root	root	PROPN
gujaf-335	180	4	test	test	NOUN
gujaf-335	180	5	results	result	NOUN
gujaf-335	180	6	show	show	VERB
gujaf-335	180	7	that	that	SCONJ
gujaf-335	180	8	all	all	DET
gujaf-335	180	9	the	the	DET
gujaf-335	180	10	variables	variable	NOUN
gujaf-335	180	11	are	be	AUX
gujaf-335	180	12	stationary	stationary	ADJ
gujaf-335	180	13	at	at	ADP
gujaf-335	180	14	first	first	ADJ
gujaf-335	180	15	difference	difference	NOUN
gujaf-335	180	16	.	.	PUNCT
gujaf-335	181	1	it	it	PRON
gujaf-335	181	2	was	be	AUX
gujaf-335	181	3	observed	observe	VERB
gujaf-335	181	4	from	from	ADP
gujaf-335	181	5	the	the	DET
gujaf-335	181	6	johansen	johansen	PROPN
gujaf-335	181	7	cointegration	cointegration	PROPN
gujaf-335	181	8	test	test	NOUN
gujaf-335	181	9	that	that	PRON
gujaf-335	181	10	the	the	DET
gujaf-335	181	11	variables	variable	NOUN
gujaf-335	181	12	have	have	VERB
gujaf-335	181	13	long	long	ADV
gujaf-335	181	14	run	run	NOUN
gujaf-335	181	15	relationship	relationship	NOUN
gujaf-335	181	16	.	.	PUNCT
gujaf-335	182	1	this	this	PRON
gujaf-335	182	2	provides	provide	VERB
gujaf-335	182	3	the	the	DET
gujaf-335	182	4	pre	pre	NOUN
gujaf-335	182	5	-	-	NOUN
gujaf-335	182	6	condition	condition	NOUN
gujaf-335	182	7	for	for	ADP
gujaf-335	182	8	fitting	fit	VERB
gujaf-335	182	9	the	the	DET
gujaf-335	182	10	error	error	NOUN
gujaf-335	182	11	correction	correction	NOUN
gujaf-335	182	12	model	model	NOUN
gujaf-335	182	13	.	.	PUNCT
gujaf-335	183	1	the	the	DET
gujaf-335	183	2	parsimonious	parsimonious	ADJ
gujaf-335	183	3	ecm	ecm	PROPN
gujaf-335	183	4	results	result	NOUN
gujaf-335	183	5	revealed	reveal	VERB
gujaf-335	183	6	that	that	SCONJ
gujaf-335	183	7	banking	banking	NOUN
gujaf-335	183	8	sector	sector	NOUN
gujaf-335	183	9	credit	credit	NOUN
gujaf-335	183	10	to	to	ADP
gujaf-335	183	11	the	the	DET
gujaf-335	183	12	mining	mining	NOUN
gujaf-335	183	13	and	and	CCONJ
gujaf-335	183	14	quarrying	quarrying	ADJ
gujaf-335	183	15	sector	sector	NOUN
gujaf-335	183	16	was	be	AUX
gujaf-335	183	17	not	not	PART
gujaf-335	183	18	significant	significant	ADJ
gujaf-335	183	19	in	in	ADP
gujaf-335	183	20	explaining	explain	VERB
gujaf-335	183	21	changes	change	NOUN
gujaf-335	183	22	in	in	ADP
gujaf-335	183	23	mining	mining	NOUN
gujaf-335	183	24	sector	sector	NOUN
gujaf-335	183	25	’s	’s	PART
gujaf-335	183	26	performance	performance	NOUN
gujaf-335	183	27	.	.	PUNCT
gujaf-335	184	1	however	however	ADV
gujaf-335	184	2	,	,	PUNCT
gujaf-335	184	3	the	the	DET
gujaf-335	184	4	study	study	NOUN
gujaf-335	184	5	failed	fail	VERB
gujaf-335	184	6	to	to	PART
gujaf-335	184	7	consider	consider	VERB
gujaf-335	184	8	the	the	DET
gujaf-335	184	9	effect	effect	NOUN
gujaf-335	184	10	of	of	ADP
gujaf-335	184	11	financial	financial	ADJ
gujaf-335	184	12	and	and	CCONJ
gujaf-335	184	13	economic	economic	ADJ
gujaf-335	184	14	recession	recession	NOUN
gujaf-335	184	15	during	during	ADP
gujaf-335	184	16	the	the	DET
gujaf-335	184	17	scope	scope	NOUN
gujaf-335	184	18	of	of	ADP
gujaf-335	184	19	the	the	DET
gujaf-335	184	20	study	study	NOUN
gujaf-335	184	21	.	.	PUNCT
gujaf-335	185	1	exchange	exchange	NOUN
gujaf-335	185	2	rate	rate	NOUN
gujaf-335	185	3	and	and	CCONJ
gujaf-335	185	4	financial	financial	ADJ
gujaf-335	185	5	performance	performance	NOUN
gujaf-335	185	6	hasibuan	hasibuan	PROPN
gujaf-335	185	7	and	and	CCONJ
gujaf-335	185	8	harahap	harahap	ADJ
gujaf-335	185	9	(	(	PUNCT
gujaf-335	185	10	2024	2024	NUM
gujaf-335	185	11	)	)	PUNCT
gujaf-335	185	12	analyze	analyze	VERB
gujaf-335	185	13	the	the	DET
gujaf-335	185	14	effect	effect	NOUN
gujaf-335	185	15	of	of	ADP
gujaf-335	185	16	inflation	inflation	NOUN
gujaf-335	185	17	,	,	PUNCT
gujaf-335	185	18	interest	interest	NOUN
gujaf-335	185	19	rates	rate	NOUN
gujaf-335	185	20	and	and	CCONJ
gujaf-335	185	21	exchange	exchange	NOUN
gujaf-335	185	22	rates	rate	NOUN
gujaf-335	185	23	on	on	ADP
gujaf-335	185	24	the	the	DET
gujaf-335	185	25	rate	rate	NOUN
gujaf-335	185	26	of	of	ADP
gujaf-335	185	27	the	the	DET
gujaf-335	185	28	indonesian	indonesian	ADJ
gujaf-335	185	29	sharia	sharia	PROPN
gujaf-335	185	30	stock	stock	PROPN
gujaf-335	185	31	index	index	NOUN
gujaf-335	185	32	(	(	PUNCT
gujaf-335	185	33	issi	issi	PROPN
gujaf-335	185	34	)	)	PUNCT
gujaf-335	185	35	for	for	ADP
gujaf-335	185	36	the	the	DET
gujaf-335	185	37	period	period	NOUN
gujaf-335	185	38	2012	2012	NUM
gujaf-335	185	39	-	-	SYM
gujaf-335	185	40	2022	2022	NUM
gujaf-335	185	41	.	.	PUNCT
gujaf-335	186	1	this	this	DET
gujaf-335	186	2	research	research	NOUN
gujaf-335	186	3	method	method	NOUN
gujaf-335	186	4	uses	use	VERB
gujaf-335	186	5	quantitative	quantitative	ADJ
gujaf-335	186	6	with	with	ADP
gujaf-335	186	7	var	var	PROPN
gujaf-335	186	8	data	data	NOUN
gujaf-335	186	9	type	type	NOUN
gujaf-335	186	10	which	which	PRON
gujaf-335	186	11	is	be	AUX
gujaf-335	186	12	causal	causal	ADV
gujaf-335	186	13	-	-	PUNCT
gujaf-335	186	14	distributive	distributive	ADJ
gujaf-335	186	15	in	in	ADP
gujaf-335	186	16	nature	nature	NOUN
gujaf-335	186	17	,	,	PUNCT
gujaf-335	186	18	meaning	mean	VERB
gujaf-335	186	19	that	that	SCONJ
gujaf-335	186	20	research	research	NOUN
gujaf-335	186	21	is	be	AUX
gujaf-335	186	22	conducted	conduct	VERB
gujaf-335	186	23	to	to	PART
gujaf-335	186	24	analyze	analyze	VERB
gujaf-335	186	25	a	a	DET
gujaf-335	186	26	past	past	ADJ
gujaf-335	186	27	situation	situation	NOUN
gujaf-335	186	28	and	and	CCONJ
gujaf-335	186	29	determine	determine	VERB
gujaf-335	186	30	the	the	DET
gujaf-335	186	31	direction	direction	NOUN
gujaf-335	186	32	of	of	ADP
gujaf-335	186	33	causality	causality	NOUN
gujaf-335	186	34	of	of	ADP
gujaf-335	186	35	the	the	DET
gujaf-335	186	36	relationship	relationship	NOUN
gujaf-335	186	37	between	between	ADP
gujaf-335	186	38	independent	independent	ADJ
gujaf-335	186	39	variables	variable	NOUN
gujaf-335	186	40	,	,	PUNCT
gujaf-335	186	41	namely	namely	ADV
gujaf-335	186	42	inflation	inflation	NOUN
gujaf-335	186	43	,	,	PUNCT
gujaf-335	186	44	interest	interest	NOUN
gujaf-335	186	45	rates	rate	NOUN
gujaf-335	186	46	,	,	PUNCT
gujaf-335	186	47	exchange	exchange	NOUN
gujaf-335	186	48	rates	rate	NOUN
gujaf-335	186	49	,	,	PUNCT
gujaf-335	186	50	and	and	CCONJ
gujaf-335	186	51	the	the	DET
gujaf-335	186	52	dependent	dependent	ADJ
gujaf-335	186	53	variable	variable	NOUN
gujaf-335	186	54	,	,	PUNCT
gujaf-335	186	55	namely	namely	ADV
gujaf-335	186	56	the	the	DET
gujaf-335	186	57	indonesian	indonesian	ADJ
gujaf-335	186	58	sharia	sharia	PROPN
gujaf-335	186	59	stock	stock	PROPN
gujaf-335	186	60	index	index	NOUN
gujaf-335	186	61	(	(	PUNCT
gujaf-335	186	62	issi	issi	PROPN
gujaf-335	186	63	)	)	PUNCT
gujaf-335	186	64	.	.	PUNCT
gujaf-335	187	1	the	the	DET
gujaf-335	187	2	operational	operational	ADJ
gujaf-335	187	3	data	datum	NOUN
gujaf-335	187	4	used	use	VERB
gujaf-335	187	5	by	by	ADP
gujaf-335	187	6	this	this	DET
gujaf-335	187	7	researcher	researcher	NOUN
gujaf-335	187	8	uses	use	VERB
gujaf-335	187	9	time	time	NOUN
gujaf-335	187	10	series	series	PROPN
gujaf-335	187	11	data	data	PROPN
gujaf-335	187	12	.	.	PUNCT
gujaf-335	188	1	this	this	DET
gujaf-335	188	2	research	research	NOUN
gujaf-335	188	3	uses	use	VERB
gujaf-335	188	4	a	a	DET
gujaf-335	188	5	method	method	NOUN
gujaf-335	188	6	using	use	VERB
gujaf-335	188	7	the	the	DET
gujaf-335	188	8	eviews	eviews	PROPN
gujaf-335	188	9	12	12	NUM
gujaf-335	188	10	computer	computer	NOUN
gujaf-335	188	11	program	program	NOUN
gujaf-335	188	12	(	(	PUNCT
gujaf-335	188	13	software	software	NOUN
gujaf-335	188	14	)	)	PUNCT
gujaf-335	188	15	with	with	ADP
gujaf-335	188	16	the	the	DET
gujaf-335	188	17	vector	vector	NOUN
gujaf-335	188	18	auto	auto	NOUN
gujaf-335	188	19	regressive	regressive	ADJ
gujaf-335	188	20	(	(	PUNCT
gujaf-335	188	21	var	var	NOUN
gujaf-335	188	22	)	)	PUNCT
gujaf-335	188	23	model	model	NOUN
gujaf-335	188	24	.	.	PUNCT
gujaf-335	189	1	the	the	DET
gujaf-335	189	2	results	result	NOUN
gujaf-335	189	3	of	of	ADP
gujaf-335	189	4	this	this	DET
gujaf-335	189	5	study	study	NOUN
gujaf-335	189	6	indicate	indicate	VERB
gujaf-335	189	7	that	that	SCONJ
gujaf-335	189	8	inflation	inflation	NOUN
gujaf-335	189	9	has	have	VERB
gujaf-335	189	10	a	a	DET
gujaf-335	189	11	significant	significant	ADJ
gujaf-335	189	12	effect	effect	NOUN
gujaf-335	189	13	on	on	ADP
gujaf-335	189	14	issi	issi	PROPN
gujaf-335	189	15	.	.	PUNCT
gujaf-335	190	1	interest	interest	NOUN
gujaf-335	190	2	rates	rate	NOUN
gujaf-335	190	3	have	have	VERB
gujaf-335	190	4	no	no	DET
gujaf-335	190	5	effect	effect	NOUN
gujaf-335	190	6	on	on	ADP
gujaf-335	190	7	the	the	DET
gujaf-335	190	8	issi	issi	PROPN
gujaf-335	190	9	.	.	PUNCT
gujaf-335	191	1	exchange	exchange	NOUN
gujaf-335	191	2	rate	rate	NOUN
gujaf-335	191	3	has	have	VERB
gujaf-335	191	4	no	no	DET
gujaf-335	191	5	effect	effect	NOUN
gujaf-335	191	6	on	on	ADP
gujaf-335	191	7	issi	issi	PROPN
gujaf-335	191	8	.	.	PUNCT
gujaf-335	192	1	though	though	ADV
gujaf-335	192	2	,	,	PUNCT
gujaf-335	192	3	the	the	DET
gujaf-335	192	4	study	study	NOUN
gujaf-335	192	5	failed	fail	VERB
gujaf-335	192	6	to	to	PART
gujaf-335	192	7	consider	consider	VERB
gujaf-335	192	8	the	the	DET
gujaf-335	192	9	moderating	moderate	VERB
gujaf-335	192	10	effect	effect	NOUN
gujaf-335	192	11	of	of	ADP
gujaf-335	192	12	economic	economic	ADJ
gujaf-335	192	13	recession	recession	NOUN
gujaf-335	192	14	.	.	PUNCT
gujaf-335	193	1	ani	ani	VERB
gujaf-335	193	2	et	et	PROPN
gujaf-335	193	3	al	al	PROPN
gujaf-335	193	4	.	.	PROPN
gujaf-335	194	1	(	(	PUNCT
gujaf-335	194	2	2024	2024	NUM
gujaf-335	194	3	)	)	PUNCT
gujaf-335	194	4	empirically	empirically	ADV
gujaf-335	194	5	examined	examine	VERB
gujaf-335	194	6	the	the	DET
gujaf-335	194	7	effect	effect	NOUN
gujaf-335	194	8	of	of	ADP
gujaf-335	194	9	foreign	foreign	ADJ
gujaf-335	194	10	exchange	exchange	NOUN
gujaf-335	194	11	rate	rate	NOUN
gujaf-335	194	12	disruptions	disruption	NOUN
gujaf-335	194	13	on	on	ADP
gujaf-335	194	14	stock	stock	NOUN
gujaf-335	194	15	market	market	NOUN
gujaf-335	194	16	performance	performance	NOUN
gujaf-335	194	17	of	of	ADP
gujaf-335	194	18	selected	select	VERB
gujaf-335	194	19	manufacturing	manufacturing	NOUN
gujaf-335	194	20	firms	firm	NOUN
gujaf-335	194	21	quoted	quote	VERB
gujaf-335	194	22	on	on	ADP
gujaf-335	194	23	the	the	DET
gujaf-335	194	24	nigerian	nigerian	ADJ
gujaf-335	194	25	exchange	exchange	NOUN
gujaf-335	194	26	group	group	NOUN
gujaf-335	194	27	.	.	PUNCT
gujaf-335	195	1	stock	stock	NOUN
gujaf-335	195	2	market	market	NOUN
gujaf-335	195	3	price	price	NOUN
gujaf-335	195	4	and	and	CCONJ
gujaf-335	195	5	stock	stock	NOUN
gujaf-335	195	6	volume	volume	NOUN
gujaf-335	195	7	were	be	AUX
gujaf-335	195	8	proxy	proxy	ADJ
gujaf-335	195	9	for	for	ADP
gujaf-335	195	10	dependent	dependent	ADJ
gujaf-335	195	11	variable	variable	NOUN
gujaf-335	195	12	,	,	PUNCT
gujaf-335	195	13	while	while	SCONJ
gujaf-335	195	14	exchange	exchange	NOUN
gujaf-335	195	15	rates	rate	NOUN
gujaf-335	195	16	disruptions	disruption	NOUN
gujaf-335	195	17	for	for	ADP
gujaf-335	195	18	independent	independent	ADJ
gujaf-335	195	19	variable	variable	NOUN
gujaf-335	195	20	.	.	PUNCT
gujaf-335	196	1	in	in	ADP
gujaf-335	196	2	pursuit	pursuit	NOUN
gujaf-335	196	3	of	of	ADP
gujaf-335	196	4	the	the	DET
gujaf-335	196	5	objectives	objective	NOUN
gujaf-335	196	6	of	of	ADP
gujaf-335	196	7	this	this	DET
gujaf-335	196	8	study	study	NOUN
gujaf-335	196	9	,	,	PUNCT
gujaf-335	196	10	two	two	NUM
gujaf-335	196	11	hypotheses	hypothesis	NOUN
gujaf-335	196	12	were	be	AUX
gujaf-335	196	13	formulated	formulate	VERB
gujaf-335	196	14	and	and	CCONJ
gujaf-335	196	15	tested	test	VERB
gujaf-335	196	16	.	.	PUNCT
gujaf-335	197	1	this	this	DET
gujaf-335	197	2	study	study	NOUN
gujaf-335	197	3	adopted	adopt	VERB
gujaf-335	197	4	ex	ex	ADJ
gujaf-335	197	5	-	-	ADJ
gujaf-335	197	6	post	post	ADJ
gujaf-335	197	7	facto	facto	X
gujaf-335	197	8	research	research	NOUN
gujaf-335	197	9	design	design	NOUN
gujaf-335	197	10	.	.	PUNCT
gujaf-335	198	1	secondary	secondary	ADJ
gujaf-335	198	2	data	datum	NOUN
gujaf-335	198	3	cut	cut	VERB
gujaf-335	198	4	from	from	ADP
gujaf-335	198	5	nigerian	nigerian	ADJ
gujaf-335	198	6	stock	stock	NOUN
gujaf-335	198	7	market	market	NOUN
gujaf-335	198	8	reports	report	NOUN
gujaf-335	198	9	,	,	PUNCT
gujaf-335	198	10	2023	2023	NUM
gujaf-335	198	11	.	.	PUNCT
gujaf-335	199	1	five	five	NUM
gujaf-335	199	2	(	(	PUNCT
gujaf-335	199	3	5	5	NUM
gujaf-335	199	4	)	)	PUNCT
gujaf-335	199	5	selected	select	VERB
gujaf-335	199	6	manufacturing	manufacturing	NOUN
gujaf-335	199	7	firms	firm	NOUN
gujaf-335	199	8	quoted	quote	VERB
gujaf-335	199	9	in	in	ADP
gujaf-335	199	10	nigerian	nigerian	ADJ
gujaf-335	199	11	exchange	exchange	NOUN
gujaf-335	199	12	group	group	NOUN
gujaf-335	199	13	using	use	VERB
gujaf-335	199	14	random	random	ADJ
gujaf-335	199	15	sample	sample	NOUN
gujaf-335	199	16	techniques	technique	NOUN
gujaf-335	199	17	.	.	PUNCT
gujaf-335	200	1	the	the	DET
gujaf-335	200	2	study	study	NOUN
gujaf-335	200	3	covered	cover	VERB
gujaf-335	200	4	a	a	DET
gujaf-335	200	5	period	period	NOUN
gujaf-335	200	6	of	of	ADP
gujaf-335	200	7	10	10	NUM
gujaf-335	200	8	gusau	gusau	ADJ
gujaf-335	200	9	journal	journal	NOUN
gujaf-335	200	10	of	of	ADP
gujaf-335	200	11	accounting	accounting	NOUN
gujaf-335	200	12	and	and	CCONJ
gujaf-335	200	13	finance	finance	NOUN
gujaf-335	200	14	,	,	PUNCT
gujaf-335	200	15	vol	vol	NOUN
gujaf-335	200	16	.	.	PROPN
gujaf-335	200	17	5	5	NUM
gujaf-335	200	18	,	,	PUNCT
gujaf-335	200	19	issue	issue	NOUN
gujaf-335	200	20	2	2	NUM
gujaf-335	200	21	,	,	PUNCT
gujaf-335	200	22	october	october	PROPN
gujaf-335	200	23	,	,	PUNCT
gujaf-335	200	24	2024	2024	NUM
gujaf-335	200	25	288	288	NUM
gujaf-335	200	26	ranging	range	VERB
gujaf-335	200	27	between	between	ADP
gujaf-335	200	28	june	june	PROPN
gujaf-335	200	29	and	and	CCONJ
gujaf-335	200	30	september	september	PROPN
gujaf-335	200	31	,	,	PUNCT
gujaf-335	200	32	2023	2023	NUM
gujaf-335	200	33	.	.	PUNCT
gujaf-335	201	1	data	datum	NOUN
gujaf-335	201	2	were	be	AUX
gujaf-335	201	3	analyzed	analyze	VERB
gujaf-335	201	4	using	use	VERB
gujaf-335	201	5	simple	simple	ADJ
gujaf-335	201	6	ordinary	ordinary	ADJ
gujaf-335	201	7	regression	regression	NOUN
gujaf-335	201	8	analytical	analytical	ADJ
gujaf-335	201	9	estimation	estimation	NOUN
gujaf-335	201	10	technique	technique	NOUN
gujaf-335	201	11	with	with	ADP
gujaf-335	201	12	aid	aid	NOUN
gujaf-335	201	13	of	of	ADP
gujaf-335	201	14	e	e	NOUN
gujaf-335	201	15	-	-	NOUN
gujaf-335	201	16	view	view	NOUN
gujaf-335	201	17	v8	v8	PROPN
gujaf-335	201	18	.	.	PUNCT
gujaf-335	202	1	the	the	DET
gujaf-335	202	2	empirical	empirical	ADJ
gujaf-335	202	3	results	result	NOUN
gujaf-335	202	4	reveal	reveal	VERB
gujaf-335	202	5	that	that	SCONJ
gujaf-335	202	6	exchange	exchange	NOUN
gujaf-335	202	7	rate	rate	NOUN
gujaf-335	202	8	disruption	disruption	NOUN
gujaf-335	202	9	has	have	VERB
gujaf-335	202	10	non	non	ADJ
gujaf-335	202	11	-	-	ADJ
gujaf-335	202	12	significant	significant	ADJ
gujaf-335	202	13	negative	negative	ADJ
gujaf-335	202	14	effect	effect	NOUN
gujaf-335	202	15	(	(	PUNCT
gujaf-335	202	16	t=1.042021	t=1.042021	PRON
gujaf-335	202	17	;	;	PUNCT
gujaf-335	202	18	pv=0.3013	pv=0.3013	ADJ
gujaf-335	202	19	)	)	PUNCT
gujaf-335	202	20	effect	effect	NOUN
gujaf-335	202	21	on	on	ADP
gujaf-335	202	22	stock	stock	NOUN
gujaf-335	202	23	market	market	NOUN
gujaf-335	202	24	price	price	NOUN
gujaf-335	202	25	of	of	ADP
gujaf-335	202	26	selected	select	VERB
gujaf-335	202	27	manufacturing	manufacturing	NOUN
gujaf-335	202	28	firms	firm	NOUN
gujaf-335	202	29	in	in	ADP
gujaf-335	202	30	nigeria	nigeria	PROPN
gujaf-335	202	31	exchange	exchange	NOUN
gujaf-335	202	32	group	group	NOUN
gujaf-335	202	33	.	.	PUNCT
gujaf-335	203	1	that	that	SCONJ
gujaf-335	203	2	the	the	DET
gujaf-335	203	3	disruption	disruption	NOUN
gujaf-335	203	4	of	of	ADP
gujaf-335	203	5	the	the	DET
gujaf-335	203	6	exchange	exchange	NOUN
gujaf-335	203	7	rate	rate	NOUN
gujaf-335	203	8	has	have	VERB
gujaf-335	203	9	no	no	DET
gujaf-335	203	10	appreciable	appreciable	ADJ
gujaf-335	203	11	negative	negative	ADJ
gujaf-335	203	12	impact	impact	NOUN
gujaf-335	203	13	(	(	PUNCT
gujaf-335	203	14	t	t	NOUN
gujaf-335	203	15	=	=	SYM
gujaf-335	203	16	0.789457	0.789457	NUM
gujaf-335	203	17	;	;	PUNCT
gujaf-335	203	18	pv=0.4329	pv=0.4329	NOUN
gujaf-335	203	19	)	)	PUNCT
gujaf-335	203	20	on	on	ADP
gujaf-335	203	21	the	the	DET
gujaf-335	203	22	volume	volume	NOUN
gujaf-335	203	23	of	of	ADP
gujaf-335	203	24	stock	stock	NOUN
gujaf-335	203	25	transaction	transaction	NOUN
gujaf-335	203	26	of	of	ADP
gujaf-335	203	27	selected	select	VERB
gujaf-335	203	28	manufacturing	manufacturing	NOUN
gujaf-335	203	29	firms	firm	NOUN
gujaf-335	203	30	on	on	ADP
gujaf-335	203	31	the	the	DET
gujaf-335	203	32	nigerian	nigerian	ADJ
gujaf-335	203	33	exchange	exchange	NOUN
gujaf-335	203	34	group	group	NOUN
gujaf-335	203	35	.	.	PUNCT
gujaf-335	204	1	in	in	ADP
gujaf-335	204	2	accordance	accordance	NOUN
gujaf-335	204	3	with	with	ADP
gujaf-335	204	4	the	the	DET
gujaf-335	204	5	data	datum	NOUN
gujaf-335	204	6	,	,	PUNCT
gujaf-335	204	7	we	we	PRON
gujaf-335	204	8	draw	draw	VERB
gujaf-335	204	9	the	the	DET
gujaf-335	204	10	conclusion	conclusion	NOUN
gujaf-335	204	11	that	that	SCONJ
gujaf-335	204	12	disruptions	disruption	NOUN
gujaf-335	204	13	in	in	ADP
gujaf-335	204	14	foreign	foreign	ADJ
gujaf-335	204	15	exchange	exchange	NOUN
gujaf-335	204	16	rate	rate	NOUN
gujaf-335	204	17	have	have	AUX
gujaf-335	204	18	non	non	ADJ
gujaf-335	204	19	-	-	ADJ
gujaf-335	204	20	significant	significant	ADJ
gujaf-335	204	21	negative	negative	ADJ
gujaf-335	204	22	effects	effect	NOUN
gujaf-335	204	23	on	on	ADP
gujaf-335	204	24	the	the	DET
gujaf-335	204	25	market	market	NOUN
gujaf-335	204	26	performance	performance	NOUN
gujaf-335	204	27	of	of	ADP
gujaf-335	204	28	selected	select	VERB
gujaf-335	204	29	manufacturing	manufacturing	NOUN
gujaf-335	204	30	firms	firm	NOUN
gujaf-335	204	31	quoted	quote	VERB
gujaf-335	204	32	in	in	ADP
gujaf-335	204	33	the	the	DET
gujaf-335	204	34	nigerian	nigerian	ADJ
gujaf-335	204	35	exchange	exchange	NOUN
gujaf-335	204	36	group	group	NOUN
gujaf-335	204	37	.	.	PUNCT
gujaf-335	205	1	despite	despite	SCONJ
gujaf-335	205	2	this	this	PRON
gujaf-335	205	3	,	,	PUNCT
gujaf-335	205	4	the	the	DET
gujaf-335	205	5	study	study	NOUN
gujaf-335	205	6	the	the	DET
gujaf-335	205	7	following	follow	VERB
gujaf-335	205	8	shortfalls	shortfall	NOUN
gujaf-335	205	9	;	;	PUNCT
gujaf-335	205	10	sample	sample	NOUN
gujaf-335	205	11	is	be	AUX
gujaf-335	205	12	not	not	PART
gujaf-335	205	13	enough	enough	ADJ
gujaf-335	205	14	to	to	PART
gujaf-335	205	15	generalize	generalize	VERB
gujaf-335	205	16	,	,	PUNCT
gujaf-335	205	17	the	the	DET
gujaf-335	205	18	period	period	NOUN
gujaf-335	205	19	is	be	AUX
gujaf-335	205	20	not	not	PART
gujaf-335	205	21	extensive	extensive	ADJ
gujaf-335	205	22	enough	enough	ADV
gujaf-335	205	23	,	,	PUNCT
gujaf-335	205	24	inflation	inflation	NOUN
gujaf-335	205	25	rate	rate	NOUN
gujaf-335	205	26	and	and	CCONJ
gujaf-335	205	27	economic	economic	ADJ
gujaf-335	205	28	recession	recession	NOUN
gujaf-335	205	29	was	be	AUX
gujaf-335	205	30	also	also	ADV
gujaf-335	205	31	not	not	PART
gujaf-335	205	32	considered	consider	VERB
gujaf-335	205	33	.	.	PUNCT
gujaf-335	206	1	merko	merko	PROPN
gujaf-335	206	2	and	and	CCONJ
gujaf-335	206	3	habili	habili	PROPN
gujaf-335	206	4	(	(	PUNCT
gujaf-335	206	5	2023	2023	NUM
gujaf-335	206	6	)	)	PUNCT
gujaf-335	206	7	measured	measure	VERB
gujaf-335	206	8	the	the	DET
gujaf-335	206	9	impact	impact	NOUN
gujaf-335	206	10	of	of	ADP
gujaf-335	206	11	interest	interest	NOUN
gujaf-335	206	12	rates	rate	NOUN
gujaf-335	206	13	,	,	PUNCT
gujaf-335	206	14	exchange	exchange	NOUN
gujaf-335	206	15	rates	rate	NOUN
gujaf-335	206	16	,	,	PUNCT
gujaf-335	206	17	and	and	CCONJ
gujaf-335	206	18	inflation	inflation	NOUN
gujaf-335	206	19	on	on	ADP
gujaf-335	206	20	the	the	DET
gujaf-335	206	21	performance	performance	NOUN
gujaf-335	206	22	of	of	ADP
gujaf-335	206	23	commercial	commercial	ADJ
gujaf-335	206	24	banks	bank	NOUN
gujaf-335	206	25	in	in	ADP
gujaf-335	206	26	albania	albania	PROPN
gujaf-335	206	27	,	,	PUNCT
gujaf-335	206	28	using	use	VERB
gujaf-335	206	29	monthly	monthly	ADJ
gujaf-335	206	30	data	datum	NOUN
gujaf-335	206	31	from	from	ADP
gujaf-335	206	32	december	december	PROPN
gujaf-335	206	33	2015	2015	NUM
gujaf-335	206	34	to	to	PART
gujaf-335	206	35	may	may	PROPN
gujaf-335	206	36	2022	2022	NUM
gujaf-335	206	37	obtained	obtain	VERB
gujaf-335	206	38	from	from	ADP
gujaf-335	206	39	the	the	DET
gujaf-335	206	40	bank	bank	NOUN
gujaf-335	206	41	of	of	ADP
gujaf-335	206	42	albania	albania	PROPN
gujaf-335	206	43	and	and	CCONJ
gujaf-335	206	44	the	the	DET
gujaf-335	206	45	institute	institute	PROPN
gujaf-335	206	46	of	of	ADP
gujaf-335	206	47	statistics	statistic	NOUN
gujaf-335	206	48	of	of	ADP
gujaf-335	206	49	albania	albania	PROPN
gujaf-335	206	50	(	(	PUNCT
gujaf-335	206	51	instat	instat	PROPN
gujaf-335	206	52	)	)	PUNCT
gujaf-335	206	53	.	.	PUNCT
gujaf-335	207	1	the	the	DET
gujaf-335	207	2	multiple	multiple	ADJ
gujaf-335	207	3	regression	regression	NOUN
gujaf-335	207	4	model	model	NOUN
gujaf-335	207	5	measures	measure	VERB
gujaf-335	207	6	the	the	DET
gujaf-335	207	7	relationship	relationship	NOUN
gujaf-335	207	8	between	between	ADP
gujaf-335	207	9	the	the	DET
gujaf-335	207	10	dependent	dependent	ADJ
gujaf-335	207	11	variable	variable	NOUN
gujaf-335	207	12	(	(	PUNCT
gujaf-335	207	13	roa	roa	PROPN
gujaf-335	207	14	)	)	PUNCT
gujaf-335	207	15	and	and	CCONJ
gujaf-335	207	16	independent	independent	ADJ
gujaf-335	207	17	variables	variable	NOUN
gujaf-335	207	18	(	(	PUNCT
gujaf-335	207	19	inflation	inflation	NOUN
gujaf-335	207	20	,	,	PUNCT
gujaf-335	207	21	interest	interest	NOUN
gujaf-335	207	22	rate	rate	NOUN
gujaf-335	207	23	,	,	PUNCT
gujaf-335	207	24	and	and	CCONJ
gujaf-335	207	25	exchange	exchange	NOUN
gujaf-335	207	26	rate	rate	NOUN
gujaf-335	207	27	)	)	PUNCT
gujaf-335	207	28	.	.	PUNCT
gujaf-335	208	1	the	the	DET
gujaf-335	208	2	estimation	estimation	NOUN
gujaf-335	208	3	results	result	NOUN
gujaf-335	208	4	reveal	reveal	VERB
gujaf-335	208	5	that	that	SCONJ
gujaf-335	208	6	the	the	DET
gujaf-335	208	7	interest	interest	NOUN
gujaf-335	208	8	rate	rate	NOUN
gujaf-335	208	9	variability	variability	NOUN
gujaf-335	208	10	has	have	VERB
gujaf-335	208	11	a	a	DET
gujaf-335	208	12	high	high	ADJ
gujaf-335	208	13	impact	impact	NOUN
gujaf-335	208	14	on	on	ADP
gujaf-335	208	15	the	the	DET
gujaf-335	208	16	financial	financial	ADJ
gujaf-335	208	17	factor	factor	NOUN
gujaf-335	208	18	roa	roa	PROPN
gujaf-335	208	19	.	.	PUNCT
gujaf-335	209	1	in	in	ADP
gujaf-335	209	2	contrast	contrast	NOUN
gujaf-335	209	3	,	,	PUNCT
gujaf-335	209	4	the	the	DET
gujaf-335	209	5	variability	variability	NOUN
gujaf-335	209	6	of	of	ADP
gujaf-335	209	7	the	the	DET
gujaf-335	209	8	exchange	exchange	NOUN
gujaf-335	209	9	rate	rate	NOUN
gujaf-335	209	10	harms	harm	VERB
gujaf-335	209	11	it	it	PRON
gujaf-335	209	12	.	.	PUNCT
gujaf-335	210	1	the	the	DET
gujaf-335	210	2	effect	effect	NOUN
gujaf-335	210	3	of	of	ADP
gujaf-335	210	4	variable	variable	ADJ
gujaf-335	210	5	nominal	nominal	ADJ
gujaf-335	210	6	effective	effective	ADJ
gujaf-335	210	7	exchange	exchange	NOUN
gujaf-335	210	8	rate	rate	NOUN
gujaf-335	210	9	(	(	PUNCT
gujaf-335	210	10	neer	neer	NOUN
gujaf-335	210	11	)	)	PUNCT
gujaf-335	210	12	on	on	ADP
gujaf-335	210	13	roa	roa	PROPN
gujaf-335	210	14	is	be	AUX
gujaf-335	210	15	low	low	ADJ
gujaf-335	210	16	,	,	PUNCT
gujaf-335	210	17	and	and	CCONJ
gujaf-335	210	18	inflation	inflation	NOUN
gujaf-335	210	19	negatively	negatively	ADV
gujaf-335	210	20	influences	influence	VERB
gujaf-335	210	21	it	it	PRON
gujaf-335	210	22	.	.	PUNCT
gujaf-335	211	1	the	the	DET
gujaf-335	211	2	model	model	NOUN
gujaf-335	211	3	has	have	AUX
gujaf-335	211	4	resulted	result	VERB
gujaf-335	211	5	within	within	ADP
gujaf-335	211	6	all	all	DET
gujaf-335	211	7	the	the	DET
gujaf-335	211	8	criteria	criterion	NOUN
gujaf-335	211	9	related	relate	VERB
gujaf-335	211	10	to	to	ADP
gujaf-335	211	11	the	the	DET
gujaf-335	211	12	regression	regression	NOUN
gujaf-335	211	13	analysis	analysis	NOUN
gujaf-335	211	14	but	but	CCONJ
gujaf-335	211	15	with	with	ADP
gujaf-335	211	16	a	a	DET
gujaf-335	211	17	low	low	ADJ
gujaf-335	211	18	importance	importance	NOUN
gujaf-335	211	19	level	level	NOUN
gujaf-335	211	20	.	.	PUNCT
gujaf-335	212	1	the	the	DET
gujaf-335	212	2	important	important	ADJ
gujaf-335	212	3	conclusion	conclusion	NOUN
gujaf-335	212	4	of	of	ADP
gujaf-335	212	5	this	this	DET
gujaf-335	212	6	study	study	NOUN
gujaf-335	212	7	is	be	AUX
gujaf-335	212	8	that	that	SCONJ
gujaf-335	212	9	the	the	DET
gujaf-335	212	10	combination	combination	NOUN
gujaf-335	212	11	of	of	ADP
gujaf-335	212	12	variables	variable	NOUN
gujaf-335	212	13	,	,	PUNCT
gujaf-335	212	14	inflation	inflation	NOUN
gujaf-335	212	15	,	,	PUNCT
gujaf-335	212	16	exchange	exchange	NOUN
gujaf-335	212	17	rate	rate	NOUN
gujaf-335	212	18	,	,	PUNCT
gujaf-335	212	19	and	and	CCONJ
gujaf-335	212	20	interest	interest	NOUN
gujaf-335	212	21	rate	rate	NOUN
gujaf-335	212	22	,	,	PUNCT
gujaf-335	212	23	does	do	AUX
gujaf-335	212	24	not	not	PART
gujaf-335	212	25	measure	measure	VERB
gujaf-335	212	26	the	the	DET
gujaf-335	212	27	impact	impact	NOUN
gujaf-335	212	28	of	of	ADP
gujaf-335	212	29	inflation	inflation	NOUN
gujaf-335	212	30	on	on	ADP
gujaf-335	212	31	the	the	DET
gujaf-335	212	32	performance	performance	NOUN
gujaf-335	212	33	of	of	ADP
gujaf-335	212	34	commercial	commercial	ADJ
gujaf-335	212	35	banks	bank	NOUN
gujaf-335	212	36	.	.	PUNCT
gujaf-335	213	1	however	however	ADV
gujaf-335	213	2	,	,	PUNCT
gujaf-335	213	3	the	the	DET
gujaf-335	213	4	study	study	NOUN
gujaf-335	213	5	failed	fail	VERB
gujaf-335	213	6	to	to	PART
gujaf-335	213	7	consider	consider	VERB
gujaf-335	213	8	other	other	ADJ
gujaf-335	213	9	macroeconomic	macroeconomic	ADJ
gujaf-335	213	10	factors	factor	NOUN
gujaf-335	213	11	that	that	PRON
gujaf-335	213	12	can	can	AUX
gujaf-335	213	13	measure	measure	VERB
gujaf-335	213	14	this	this	DET
gujaf-335	213	15	impact	impact	NOUN
gujaf-335	213	16	.	.	PUNCT
gujaf-335	214	1	michael	michael	PROPN
gujaf-335	214	2	and	and	CCONJ
gujaf-335	214	3	egwu	egwu	PROPN
gujaf-335	214	4	(	(	PUNCT
gujaf-335	214	5	2023	2023	NUM
gujaf-335	214	6	)	)	PUNCT
gujaf-335	214	7	examined	examine	VERB
gujaf-335	214	8	the	the	DET
gujaf-335	214	9	impact	impact	NOUN
gujaf-335	214	10	of	of	ADP
gujaf-335	214	11	interest	interest	NOUN
gujaf-335	214	12	rate	rate	NOUN
gujaf-335	214	13	,	,	PUNCT
gujaf-335	214	14	exchange	exchange	NOUN
gujaf-335	214	15	rate	rate	NOUN
gujaf-335	214	16	,	,	PUNCT
gujaf-335	214	17	and	and	CCONJ
gujaf-335	214	18	inflation	inflation	NOUN
gujaf-335	214	19	rate	rate	NOUN
gujaf-335	214	20	on	on	ADP
gujaf-335	214	21	non	non	ADJ
gujaf-335	214	22	-	-	ADJ
gujaf-335	214	23	oil	oil	ADJ
gujaf-335	214	24	export	export	NOUN
gujaf-335	214	25	in	in	ADP
gujaf-335	214	26	nigeria	nigeria	PROPN
gujaf-335	214	27	from	from	ADP
gujaf-335	214	28	1981	1981	NUM
gujaf-335	214	29	to	to	ADP
gujaf-335	214	30	2021	2021	NUM
gujaf-335	214	31	.	.	PUNCT
gujaf-335	215	1	the	the	DET
gujaf-335	215	2	ex	ex	PRON
gujaf-335	215	3	post	post	X
gujaf-335	215	4	facto	facto	X
gujaf-335	215	5	research	research	NOUN
gujaf-335	215	6	design	design	NOUN
gujaf-335	215	7	was	be	AUX
gujaf-335	215	8	adopted	adopt	VERB
gujaf-335	215	9	in	in	ADP
gujaf-335	215	10	the	the	DET
gujaf-335	215	11	study	study	NOUN
gujaf-335	215	12	and	and	CCONJ
gujaf-335	215	13	secondary	secondary	ADJ
gujaf-335	215	14	time	time	NOUN
gujaf-335	215	15	series	series	PROPN
gujaf-335	215	16	data	datum	NOUN
gujaf-335	215	17	obtained	obtain	VERB
gujaf-335	215	18	from	from	ADP
gujaf-335	215	19	central	central	ADJ
gujaf-335	215	20	bank	bank	PROPN
gujaf-335	215	21	of	of	ADP
gujaf-335	215	22	nigeria	nigeria	PROPN
gujaf-335	215	23	(	(	PUNCT
gujaf-335	215	24	cbn	cbn	PROPN
gujaf-335	215	25	)	)	PUNCT
gujaf-335	215	26	statistical	statistical	ADJ
gujaf-335	215	27	bulletin	bulletin	NOUN
gujaf-335	215	28	and	and	CCONJ
gujaf-335	215	29	the	the	DET
gujaf-335	215	30	world	world	PROPN
gujaf-335	215	31	bank	bank	PROPN
gujaf-335	215	32	data	datum	NOUN
gujaf-335	215	33	base	base	NOUN
gujaf-335	215	34	were	be	AUX
gujaf-335	215	35	used	use	VERB
gujaf-335	215	36	.	.	PUNCT
gujaf-335	216	1	the	the	DET
gujaf-335	216	2	researchers	researcher	NOUN
gujaf-335	216	3	adopted	adopt	VERB
gujaf-335	216	4	the	the	DET
gujaf-335	216	5	ordinary	ordinary	ADJ
gujaf-335	216	6	least	least	ADJ
gujaf-335	216	7	square	square	ADJ
gujaf-335	216	8	(	(	PUNCT
gujaf-335	216	9	ols	ol	NOUN
gujaf-335	216	10	)	)	PUNCT
gujaf-335	216	11	method	method	NOUN
gujaf-335	216	12	of	of	ADP
gujaf-335	216	13	multiple	multiple	ADJ
gujaf-335	216	14	regression	regression	NOUN
gujaf-335	216	15	to	to	PART
gujaf-335	216	16	assess	assess	VERB
gujaf-335	216	17	the	the	DET
gujaf-335	216	18	extent	extent	NOUN
gujaf-335	216	19	of	of	ADP
gujaf-335	216	20	relationship	relationship	NOUN
gujaf-335	216	21	between	between	ADP
gujaf-335	216	22	the	the	DET
gujaf-335	216	23	independent	independent	ADJ
gujaf-335	216	24	variables	variable	NOUN
gujaf-335	216	25	and	and	CCONJ
gujaf-335	216	26	the	the	DET
gujaf-335	216	27	dependent	dependent	ADJ
gujaf-335	216	28	variable	variable	NOUN
gujaf-335	216	29	used	use	VERB
gujaf-335	216	30	in	in	ADP
gujaf-335	216	31	the	the	DET
gujaf-335	216	32	study	study	NOUN
gujaf-335	216	33	.	.	PUNCT
gujaf-335	217	1	based	base	VERB
gujaf-335	217	2	on	on	ADP
gujaf-335	217	3	the	the	DET
gujaf-335	217	4	results	result	NOUN
gujaf-335	217	5	obtained	obtain	VERB
gujaf-335	217	6	from	from	ADP
gujaf-335	217	7	the	the	DET
gujaf-335	217	8	regression	regression	NOUN
gujaf-335	217	9	estimation	estimation	NOUN
gujaf-335	217	10	,	,	PUNCT
gujaf-335	217	11	it	it	PRON
gujaf-335	217	12	was	be	AUX
gujaf-335	217	13	found	find	VERB
gujaf-335	217	14	that	that	SCONJ
gujaf-335	217	15	interest	interest	NOUN
gujaf-335	217	16	rate	rate	NOUN
gujaf-335	217	17	has	have	VERB
gujaf-335	217	18	non	non	ADJ
gujaf-335	217	19	-	-	ADJ
gujaf-335	217	20	significant	significant	ADJ
gujaf-335	217	21	positive	positive	ADJ
gujaf-335	217	22	impact	impact	NOUN
gujaf-335	217	23	on	on	ADP
gujaf-335	217	24	non	non	ADJ
gujaf-335	217	25	-	-	ADJ
gujaf-335	217	26	oil	oil	ADJ
gujaf-335	217	27	export	export	NOUN
gujaf-335	217	28	;	;	PUNCT
gujaf-335	217	29	exchange	exchange	NOUN
gujaf-335	217	30	rate	rate	NOUN
gujaf-335	217	31	has	have	VERB
gujaf-335	217	32	significant	significant	ADJ
gujaf-335	217	33	negative	negative	ADJ
gujaf-335	217	34	impact	impact	NOUN
gujaf-335	217	35	on	on	ADP
gujaf-335	217	36	non	non	ADJ
gujaf-335	217	37	-	-	ADJ
gujaf-335	217	38	oil	oil	ADJ
gujaf-335	217	39	export	export	NOUN
gujaf-335	217	40	;	;	PUNCT
gujaf-335	217	41	and	and	CCONJ
gujaf-335	217	42	inflation	inflation	NOUN
gujaf-335	217	43	rate	rate	NOUN
gujaf-335	217	44	has	have	VERB
gujaf-335	217	45	non	non	ADJ
gujaf-335	217	46	-	-	ADJ
gujaf-335	217	47	significant	significant	ADJ
gujaf-335	217	48	negative	negative	ADJ
gujaf-335	217	49	impact	impact	NOUN
gujaf-335	217	50	on	on	ADP
gujaf-335	217	51	non	non	ADJ
gujaf-335	217	52	-	-	ADJ
gujaf-335	217	53	oil	oil	ADJ
gujaf-335	217	54	export	export	NOUN
gujaf-335	217	55	.	.	PUNCT
gujaf-335	218	1	the	the	DET
gujaf-335	218	2	results	result	NOUN
gujaf-335	218	3	also	also	ADV
gujaf-335	218	4	indicated	indicate	VERB
gujaf-335	218	5	that	that	SCONJ
gujaf-335	218	6	the	the	DET
gujaf-335	218	7	overall	overall	ADJ
gujaf-335	218	8	model	model	NOUN
gujaf-335	218	9	for	for	ADP
gujaf-335	218	10	the	the	DET
gujaf-335	218	11	study	study	NOUN
gujaf-335	218	12	was	be	AUX
gujaf-335	218	13	significant	significant	ADJ
gujaf-335	218	14	at	at	ADP
gujaf-335	218	15	0.05	0.05	NUM
gujaf-335	218	16	significance	significance	NOUN
gujaf-335	218	17	level	level	NOUN
gujaf-335	218	18	,	,	PUNCT
gujaf-335	218	19	therefore	therefore	ADV
gujaf-335	218	20	,	,	PUNCT
gujaf-335	218	21	the	the	DET
gujaf-335	218	22	researcher	researcher	NOUN
gujaf-335	218	23	concluded	conclude	VERB
gujaf-335	218	24	that	that	SCONJ
gujaf-335	218	25	the	the	DET
gujaf-335	218	26	combination	combination	NOUN
gujaf-335	218	27	of	of	ADP
gujaf-335	218	28	interest	interest	NOUN
gujaf-335	218	29	rate	rate	NOUN
gujaf-335	218	30	,	,	PUNCT
gujaf-335	218	31	exchange	exchange	NOUN
gujaf-335	218	32	rate	rate	NOUN
gujaf-335	218	33	and	and	CCONJ
gujaf-335	218	34	inflation	inflation	NOUN
gujaf-335	218	35	rate	rate	NOUN
gujaf-335	218	36	have	have	VERB
gujaf-335	218	37	a	a	DET
gujaf-335	218	38	significant	significant	ADJ
gujaf-335	218	39	impact	impact	NOUN
gujaf-335	218	40	on	on	ADP
gujaf-335	218	41	non	non	ADJ
gujaf-335	218	42	-	-	ADJ
gujaf-335	218	43	oil	oil	ADJ
gujaf-335	218	44	export	export	NOUN
gujaf-335	218	45	in	in	ADP
gujaf-335	218	46	nigeria	nigeria	PROPN
gujaf-335	218	47	.	.	PUNCT
gujaf-335	219	1	however	however	ADV
gujaf-335	219	2	,	,	PUNCT
gujaf-335	219	3	the	the	DET
gujaf-335	219	4	study	study	NOUN
gujaf-335	219	5	failed	fail	VERB
gujaf-335	219	6	to	to	PART
gujaf-335	219	7	consider	consider	VERB
gujaf-335	219	8	the	the	DET
gujaf-335	219	9	important	important	ADJ
gujaf-335	219	10	effect	effect	NOUN
gujaf-335	219	11	of	of	ADP
gujaf-335	219	12	economic	economic	ADJ
gujaf-335	219	13	recession	recession	NOUN
gujaf-335	219	14	.	.	PUNCT
gujaf-335	220	1	theoretical	theoretical	ADJ
gujaf-335	220	2	framework	framework	NOUN
gujaf-335	220	3	theory	theory	NOUN
gujaf-335	220	4	of	of	ADP
gujaf-335	220	5	financial	financial	ADJ
gujaf-335	220	6	intermediation	intermediation	NOUN
gujaf-335	220	7	this	this	PRON
gujaf-335	220	8	was	be	AUX
gujaf-335	220	9	developed	develop	VERB
gujaf-335	220	10	by	by	ADP
gujaf-335	220	11	gurley	gurley	PROPN
gujaf-335	220	12	and	and	CCONJ
gujaf-335	220	13	shaw	shaw	PROPN
gujaf-335	220	14	(	(	PUNCT
gujaf-335	220	15	1955	1955	NUM
gujaf-335	220	16	)	)	PUNCT
gujaf-335	220	17	to	to	PART
gujaf-335	220	18	solve	solve	VERB
gujaf-335	220	19	the	the	DET
gujaf-335	220	20	shortcomings	shortcoming	NOUN
gujaf-335	220	21	that	that	PRON
gujaf-335	220	22	were	be	AUX
gujaf-335	220	23	discovered	discover	VERB
gujaf-335	220	24	in	in	ADP
gujaf-335	220	25	the	the	DET
gujaf-335	220	26	direct	direct	ADJ
gujaf-335	220	27	financing	financing	NOUN
gujaf-335	220	28	method	method	NOUN
gujaf-335	220	29	.	.	PUNCT
gujaf-335	221	1	it	it	PRON
gujaf-335	221	2	explains	explain	VERB
gujaf-335	221	3	the	the	DET
gujaf-335	221	4	importance	importance	NOUN
gujaf-335	221	5	of	of	ADP
gujaf-335	221	6	the	the	DET
gujaf-335	221	7	intermediation	intermediation	NOUN
gujaf-335	221	8	process	process	NOUN
gujaf-335	221	9	of	of	ADP
gujaf-335	221	10	credit	credit	NOUN
gujaf-335	221	11	allocation	allocation	NOUN
gujaf-335	221	12	in	in	ADP
gujaf-335	221	13	the	the	DET
gujaf-335	221	14	economy	economy	NOUN
gujaf-335	221	15	as	as	ADP
gujaf-335	221	16	a	a	DET
gujaf-335	221	17	whole	whole	NOUN
gujaf-335	221	18	.	.	PUNCT
gujaf-335	222	1	the	the	DET
gujaf-335	222	2	theory	theory	NOUN
gujaf-335	222	3	is	be	AUX
gujaf-335	222	4	based	base	VERB
gujaf-335	222	5	on	on	ADP
gujaf-335	222	6	the	the	DET
gujaf-335	222	7	assumption	assumption	NOUN
gujaf-335	222	8	that	that	SCONJ
gujaf-335	222	9	financial	financial	ADJ
gujaf-335	222	10	intermediation	intermediation	NOUN
gujaf-335	222	11	causes	cause	VERB
gujaf-335	222	12	more	more	ADJ
gujaf-335	222	13	funds	fund	NOUN
gujaf-335	222	14	to	to	PART
gujaf-335	222	15	be	be	AUX
gujaf-335	222	16	available	available	ADJ
gujaf-335	222	17	to	to	ADP
gujaf-335	222	18	the	the	DET
gujaf-335	222	19	productive	productive	ADJ
gujaf-335	222	20	sector	sector	NOUN
gujaf-335	222	21	of	of	ADP
gujaf-335	222	22	the	the	DET
gujaf-335	222	23	economy	economy	NOUN
gujaf-335	222	24	which	which	PRON
gujaf-335	222	25	will	will	AUX
gujaf-335	222	26	increase	increase	VERB
gujaf-335	222	27	production	production	NOUN
gujaf-335	222	28	,	,	PUNCT
gujaf-335	222	29	and	and	CCONJ
gujaf-335	222	30	then	then	ADV
gujaf-335	222	31	lead	lead	VERB
gujaf-335	222	32	to	to	ADP
gujaf-335	222	33	eventual	eventual	ADJ
gujaf-335	222	34	growth	growth	NOUN
gujaf-335	222	35	in	in	ADP
gujaf-335	222	36	the	the	DET
gujaf-335	222	37	economy	economy	NOUN
gujaf-335	222	38	.	.	PUNCT
gujaf-335	223	1	consequently	consequently	ADV
gujaf-335	223	2	,	,	PUNCT
gujaf-335	223	3	efficient	efficient	ADJ
gujaf-335	223	4	allocation	allocation	NOUN
gujaf-335	223	5	of	of	ADP
gujaf-335	223	6	credit	credit	NOUN
gujaf-335	223	7	has	have	VERB
gujaf-335	223	8	the	the	DET
gujaf-335	223	9	potential	potential	NOUN
gujaf-335	223	10	to	to	PART
gujaf-335	223	11	cause	cause	VERB
gujaf-335	223	12	a	a	DET
gujaf-335	223	13	high	high	ADJ
gujaf-335	223	14	level	level	NOUN
gujaf-335	223	15	of	of	ADP
gujaf-335	223	16	employment	employment	NOUN
gujaf-335	223	17	generation	generation	NOUN
gujaf-335	223	18	and	and	CCONJ
gujaf-335	223	19	income	income	NOUN
gujaf-335	223	20	which	which	PRON
gujaf-335	223	21	invariably	invariably	ADV
gujaf-335	223	22	enhances	enhance	VERB
gujaf-335	223	23	the	the	DET
gujaf-335	223	24	level	level	NOUN
gujaf-335	223	25	of	of	ADP
gujaf-335	223	26	economic	economic	ADJ
gujaf-335	223	27	gusau	gusau	ADJ
gujaf-335	223	28	journal	journal	NOUN
gujaf-335	223	29	of	of	ADP
gujaf-335	223	30	accounting	accounting	NOUN
gujaf-335	223	31	and	and	CCONJ
gujaf-335	223	32	finance	finance	NOUN
gujaf-335	223	33	,	,	PUNCT
gujaf-335	223	34	vol	vol	NOUN
gujaf-335	223	35	.	.	PROPN
gujaf-335	223	36	5	5	NUM
gujaf-335	223	37	,	,	PUNCT
gujaf-335	223	38	issue	issue	NOUN
gujaf-335	223	39	2	2	NUM
gujaf-335	223	40	,	,	PUNCT
gujaf-335	223	41	october	october	PROPN
gujaf-335	223	42	,	,	PUNCT
gujaf-335	223	43	2024	2024	NUM
gujaf-335	223	44	289	289	NUM
gujaf-335	223	45	development	development	NOUN
gujaf-335	223	46	(	(	PUNCT
gujaf-335	223	47	nwite	nwite	NOUN
gujaf-335	223	48	,	,	PUNCT
gujaf-335	223	49	2014	2014	NUM
gujaf-335	223	50	)	)	PUNCT
gujaf-335	223	51	.	.	PUNCT
gujaf-335	224	1	thus	thus	ADV
gujaf-335	224	2	,	,	PUNCT
gujaf-335	224	3	the	the	DET
gujaf-335	224	4	key	key	ADJ
gujaf-335	224	5	factor	factor	NOUN
gujaf-335	224	6	in	in	ADP
gujaf-335	224	7	the	the	DET
gujaf-335	224	8	growth	growth	NOUN
gujaf-335	224	9	process	process	NOUN
gujaf-335	224	10	of	of	ADP
gujaf-335	224	11	any	any	DET
gujaf-335	224	12	economy	economy	NOUN
gujaf-335	224	13	is	be	AUX
gujaf-335	224	14	investible	investible	ADJ
gujaf-335	224	15	funds	fund	NOUN
gujaf-335	224	16	.	.	PUNCT
gujaf-335	225	1	the	the	DET
gujaf-335	225	2	relevance	relevance	NOUN
gujaf-335	225	3	of	of	ADP
gujaf-335	225	4	this	this	DET
gujaf-335	225	5	theory	theory	NOUN
gujaf-335	225	6	to	to	ADP
gujaf-335	225	7	the	the	DET
gujaf-335	225	8	study	study	NOUN
gujaf-335	225	9	is	be	AUX
gujaf-335	225	10	that	that	SCONJ
gujaf-335	225	11	dmbs	dmb	NOUN
gujaf-335	225	12	are	be	AUX
gujaf-335	225	13	indispensable	indispensable	ADJ
gujaf-335	225	14	elements	element	NOUN
gujaf-335	225	15	in	in	ADP
gujaf-335	225	16	the	the	DET
gujaf-335	225	17	economic	economic	ADJ
gujaf-335	225	18	systems	system	NOUN
gujaf-335	225	19	since	since	SCONJ
gujaf-335	225	20	they	they	PRON
gujaf-335	225	21	are	be	AUX
gujaf-335	225	22	major	major	ADJ
gujaf-335	225	23	providers	provider	NOUN
gujaf-335	225	24	of	of	ADP
gujaf-335	225	25	finance	finance	NOUN
gujaf-335	225	26	and	and	CCONJ
gujaf-335	225	27	facilitators	facilitator	NOUN
gujaf-335	225	28	to	to	PART
gujaf-335	225	29	flow	flow	VERB
gujaf-335	225	30	of	of	ADP
gujaf-335	225	31	credit	credit	NOUN
gujaf-335	225	32	.	.	PUNCT
gujaf-335	226	1	based	base	VERB
gujaf-335	226	2	on	on	ADP
gujaf-335	226	3	these	these	PRON
gujaf-335	226	4	,	,	PUNCT
gujaf-335	226	5	the	the	DET
gujaf-335	226	6	theory	theory	NOUN
gujaf-335	226	7	suggests	suggest	VERB
gujaf-335	226	8	three	three	NUM
gujaf-335	226	9	important	important	ADJ
gujaf-335	226	10	roles	role	NOUN
gujaf-335	226	11	credit	credit	NOUN
gujaf-335	226	12	play	play	NOUN
gujaf-335	226	13	in	in	ADP
gujaf-335	226	14	economic	economic	ADJ
gujaf-335	226	15	growth	growth	NOUN
gujaf-335	226	16	(	(	PUNCT
gujaf-335	226	17	levine	levine	PROPN
gujaf-335	226	18	,	,	PUNCT
gujaf-335	226	19	1999	1999	NUM
gujaf-335	226	20	;	;	PUNCT
gujaf-335	226	21	watchel	watchel	PROPN
gujaf-335	226	22	,	,	PUNCT
gujaf-335	226	23	2001	2001	NUM
gujaf-335	226	24	)	)	PUNCT
gujaf-335	226	25	.	.	PUNCT
gujaf-335	227	1	first	first	ADV
gujaf-335	227	2	,	,	PUNCT
gujaf-335	227	3	it	it	PRON
gujaf-335	227	4	improves	improve	VERB
gujaf-335	227	5	the	the	DET
gujaf-335	227	6	screening	screening	NOUN
gujaf-335	227	7	of	of	ADP
gujaf-335	227	8	fund	fund	NOUN
gujaf-335	227	9	seekers	seeker	NOUN
gujaf-335	227	10	and	and	CCONJ
gujaf-335	227	11	the	the	DET
gujaf-335	227	12	monitoring	monitoring	NOUN
gujaf-335	227	13	of	of	ADP
gujaf-335	227	14	the	the	DET
gujaf-335	227	15	recipients	recipient	NOUN
gujaf-335	227	16	of	of	ADP
gujaf-335	227	17	funds	fund	NOUN
gujaf-335	227	18	.	.	PUNCT
gujaf-335	228	1	this	this	PRON
gujaf-335	228	2	improves	improve	VERB
gujaf-335	228	3	the	the	DET
gujaf-335	228	4	allocation	allocation	NOUN
gujaf-335	228	5	of	of	ADP
gujaf-335	228	6	resources	resource	NOUN
gujaf-335	228	7	.	.	PUNCT
gujaf-335	229	1	second	second	ADJ
gujaf-335	229	2	,	,	PUNCT
gujaf-335	229	3	it	it	PRON
gujaf-335	229	4	encourages	encourage	VERB
gujaf-335	229	5	the	the	DET
gujaf-335	229	6	mobilization	mobilization	NOUN
gujaf-335	229	7	of	of	ADP
gujaf-335	229	8	savings	saving	NOUN
gujaf-335	229	9	by	by	ADP
gujaf-335	229	10	providing	provide	VERB
gujaf-335	229	11	attractive	attractive	ADJ
gujaf-335	229	12	instruments	instrument	NOUN
gujaf-335	229	13	and	and	CCONJ
gujaf-335	229	14	saving	save	VERB
gujaf-335	229	15	vehicles	vehicle	NOUN
gujaf-335	229	16	.	.	PUNCT
gujaf-335	230	1	finally	finally	ADV
gujaf-335	230	2	,	,	PUNCT
gujaf-335	230	3	it	it	PRON
gujaf-335	230	4	provides	provide	VERB
gujaf-335	230	5	opportunities	opportunity	NOUN
gujaf-335	230	6	for	for	ADP
gujaf-335	230	7	risk	risk	NOUN
gujaf-335	230	8	management	management	NOUN
gujaf-335	230	9	and	and	CCONJ
gujaf-335	230	10	liquidity	liquidity	NOUN
gujaf-335	230	11	.	.	PUNCT
gujaf-335	231	1	these	these	PRON
gujaf-335	231	2	therefore	therefore	ADV
gujaf-335	231	3	promote	promote	VERB
gujaf-335	231	4	the	the	DET
gujaf-335	231	5	development	development	NOUN
gujaf-335	231	6	of	of	ADP
gujaf-335	231	7	both	both	DET
gujaf-335	231	8	credit	credit	NOUN
gujaf-335	231	9	markets	market	NOUN
gujaf-335	231	10	and	and	CCONJ
gujaf-335	231	11	the	the	DET
gujaf-335	231	12	use	use	NOUN
gujaf-335	231	13	of	of	ADP
gujaf-335	231	14	credit	credit	NOUN
gujaf-335	231	15	instruments	instrument	NOUN
gujaf-335	231	16	with	with	ADP
gujaf-335	231	17	attractive	attractive	ADJ
gujaf-335	231	18	characteristics	characteristic	NOUN
gujaf-335	231	19	that	that	PRON
gujaf-335	231	20	enable	enable	VERB
gujaf-335	231	21	risk	risk	NOUN
gujaf-335	231	22	sharing	sharing	NOUN
gujaf-335	231	23	.	.	PUNCT
gujaf-335	232	1	moreover	moreover	ADV
gujaf-335	232	2	,	,	PUNCT
gujaf-335	232	3	greenwood	greenwood	PROPN
gujaf-335	232	4	and	and	CCONJ
gujaf-335	232	5	jovanovic	jovanovic	PROPN
gujaf-335	232	6	(	(	PUNCT
gujaf-335	232	7	1990	1990	NUM
gujaf-335	232	8	)	)	PUNCT
gujaf-335	232	9	asserted	assert	VERB
gujaf-335	232	10	that	that	SCONJ
gujaf-335	232	11	efficient	efficient	ADJ
gujaf-335	232	12	credit	credit	NOUN
gujaf-335	232	13	allocation	allocation	NOUN
gujaf-335	232	14	and	and	CCONJ
gujaf-335	232	15	development	development	NOUN
gujaf-335	232	16	of	of	ADP
gujaf-335	232	17	banks	bank	NOUN
gujaf-335	232	18	contribute	contribute	VERB
gujaf-335	232	19	immensely	immensely	ADV
gujaf-335	232	20	to	to	ADP
gujaf-335	232	21	the	the	DET
gujaf-335	232	22	growth	growth	NOUN
gujaf-335	232	23	of	of	ADP
gujaf-335	232	24	the	the	DET
gujaf-335	232	25	economy	economy	NOUN
gujaf-335	232	26	by	by	ADP
gujaf-335	232	27	intermediating	intermediate	VERB
gujaf-335	232	28	between	between	ADP
gujaf-335	232	29	the	the	DET
gujaf-335	232	30	savers	saver	NOUN
gujaf-335	232	31	and	and	CCONJ
gujaf-335	232	32	investors	investor	NOUN
gujaf-335	232	33	.	.	PUNCT
gujaf-335	233	1	this	this	PRON
gujaf-335	233	2	implies	imply	VERB
gujaf-335	233	3	that	that	SCONJ
gujaf-335	233	4	the	the	DET
gujaf-335	233	5	banking	banking	NOUN
gujaf-335	233	6	sector	sector	NOUN
gujaf-335	233	7	is	be	AUX
gujaf-335	233	8	an	an	DET
gujaf-335	233	9	indispensable	indispensable	ADJ
gujaf-335	233	10	element	element	NOUN
gujaf-335	233	11	in	in	ADP
gujaf-335	233	12	the	the	DET
gujaf-335	233	13	economic	economic	ADJ
gujaf-335	233	14	systems	system	NOUN
gujaf-335	233	15	.	.	PUNCT
gujaf-335	234	1	therefore	therefore	ADV
gujaf-335	234	2	,	,	PUNCT
gujaf-335	234	3	the	the	DET
gujaf-335	234	4	development	development	NOUN
gujaf-335	234	5	of	of	ADP
gujaf-335	234	6	the	the	DET
gujaf-335	234	7	financial	financial	ADJ
gujaf-335	234	8	system	system	NOUN
gujaf-335	234	9	plays	play	VERB
gujaf-335	234	10	a	a	DET
gujaf-335	234	11	role	role	NOUN
gujaf-335	234	12	in	in	ADP
gujaf-335	234	13	the	the	DET
gujaf-335	234	14	economic	economic	ADJ
gujaf-335	234	15	well	well	NOUN
gujaf-335	234	16	-	-	PUNCT
gujaf-335	234	17	being	being	NOUN
gujaf-335	234	18	of	of	ADP
gujaf-335	234	19	any	any	DET
gujaf-335	234	20	nation	nation	NOUN
gujaf-335	234	21	(	(	PUNCT
gujaf-335	234	22	agu	agu	NOUN
gujaf-335	234	23	,	,	PUNCT
gujaf-335	234	24	1988	1988	NUM
gujaf-335	234	25	;	;	PUNCT
gujaf-335	234	26	venkati	venkati	NOUN
gujaf-335	234	27	,	,	PUNCT
gujaf-335	234	28	2016	2016	NUM
gujaf-335	234	29	)	)	PUNCT
gujaf-335	234	30	.	.	PUNCT
gujaf-335	235	1	3.0	3.0	NUM
gujaf-335	235	2	methodology	methodology	NOUN
gujaf-335	235	3	an	an	DET
gujaf-335	235	4	ex	ex	NOUN
gujaf-335	235	5	-	-	ADJ
gujaf-335	235	6	post	post	ADJ
gujaf-335	235	7	facto	facto	X
gujaf-335	235	8	research	research	NOUN
gujaf-335	235	9	design	design	NOUN
gujaf-335	235	10	was	be	AUX
gujaf-335	235	11	adopted	adopt	VERB
gujaf-335	235	12	for	for	ADP
gujaf-335	235	13	the	the	DET
gujaf-335	235	14	study	study	NOUN
gujaf-335	235	15	.	.	PUNCT
gujaf-335	236	1	ex	ex	NOUN
gujaf-335	236	2	-	-	ADJ
gujaf-335	236	3	post	post	ADJ
gujaf-335	236	4	facto	facto	X
gujaf-335	236	5	is	be	AUX
gujaf-335	236	6	a	a	DET
gujaf-335	236	7	quasiexperimental	quasiexperimental	ADJ
gujaf-335	236	8	examining	examine	VERB
gujaf-335	236	9	how	how	SCONJ
gujaf-335	236	10	an	an	DET
gujaf-335	236	11	independent	independent	ADJ
gujaf-335	236	12	variable	variable	NOUN
gujaf-335	236	13	,	,	PUNCT
gujaf-335	236	14	present	present	ADJ
gujaf-335	236	15	before	before	SCONJ
gujaf-335	236	16	the	the	DET
gujaf-335	236	17	study	study	NOUN
gujaf-335	236	18	in	in	ADP
gujaf-335	236	19	the	the	DET
gujaf-335	236	20	participants	participant	NOUN
gujaf-335	236	21	affect	affect	VERB
gujaf-335	236	22	the	the	DET
gujaf-335	236	23	dependent	dependent	ADJ
gujaf-335	236	24	variable	variable	NOUN
gujaf-335	236	25	(	(	PUNCT
gujaf-335	236	26	ashfaq	ashfaq	NOUN
gujaf-335	236	27	,	,	PUNCT
gujaf-335	236	28	2019	2019	NUM
gujaf-335	236	29	)	)	PUNCT
gujaf-335	236	30	.	.	PUNCT
gujaf-335	237	1	the	the	DET
gujaf-335	237	2	study	study	NOUN
gujaf-335	237	3	population	population	NOUN
gujaf-335	237	4	comprises	comprise	NOUN
gujaf-335	237	5	of	of	ADP
gujaf-335	237	6	all	all	DET
gujaf-335	237	7	manufacturing	manufacture	VERB
gujaf-335	237	8	firms	firm	NOUN
gujaf-335	237	9	listed	list	VERB
gujaf-335	237	10	on	on	ADP
gujaf-335	237	11	the	the	DET
gujaf-335	237	12	nigeria	nigeria	PROPN
gujaf-335	237	13	stock	stock	PROPN
gujaf-335	237	14	exchange	exchange	PROPN
gujaf-335	237	15	(	(	PUNCT
gujaf-335	237	16	nse	nse	NOUN
gujaf-335	237	17	)	)	PUNCT
gujaf-335	237	18	.	.	PUNCT
gujaf-335	238	1	panel	panel	NOUN
gujaf-335	238	2	data	datum	NOUN
gujaf-335	238	3	was	be	AUX
gujaf-335	238	4	used	use	VERB
gujaf-335	238	5	for	for	ADP
gujaf-335	238	6	this	this	DET
gujaf-335	238	7	study	study	NOUN
gujaf-335	238	8	.	.	PUNCT
gujaf-335	239	1	the	the	DET
gujaf-335	239	2	secondary	secondary	ADJ
gujaf-335	239	3	data	datum	NOUN
gujaf-335	239	4	were	be	AUX
gujaf-335	239	5	obtained	obtain	VERB
gujaf-335	239	6	from	from	ADP
gujaf-335	239	7	the	the	DET
gujaf-335	239	8	central	central	ADJ
gujaf-335	239	9	bank	bank	PROPN
gujaf-335	239	10	of	of	ADP
gujaf-335	239	11	nigeria	nigeria	PROPN
gujaf-335	239	12	(	(	PUNCT
gujaf-335	239	13	cbn	cbn	PROPN
gujaf-335	239	14	)	)	PUNCT
gujaf-335	239	15	,	,	PUNCT
gujaf-335	239	16	nigerian	nigerian	ADJ
gujaf-335	239	17	exchange	exchange	PROPN
gujaf-335	239	18	and	and	CCONJ
gujaf-335	239	19	securities	securities	PROPN
gujaf-335	239	20	exchange	exchange	PROPN
gujaf-335	239	21	commission	commission	PROPN
gujaf-335	239	22	(	(	PUNCT
gujaf-335	239	23	sec	sec	PROPN
gujaf-335	239	24	)	)	PUNCT
gujaf-335	239	25	spanning	span	VERB
gujaf-335	239	26	from	from	ADP
gujaf-335	239	27	2013	2013	NUM
gujaf-335	239	28	to	to	ADP
gujaf-335	239	29	2022	2022	NUM
gujaf-335	239	30	.	.	PUNCT
gujaf-335	240	1	the	the	DET
gujaf-335	240	2	statistical	statistical	ADJ
gujaf-335	240	3	technique	technique	NOUN
gujaf-335	240	4	used	use	VERB
gujaf-335	240	5	is	be	AUX
gujaf-335	240	6	descriptive	descriptive	ADJ
gujaf-335	240	7	statistical	statistical	ADJ
gujaf-335	240	8	analysis	analysis	NOUN
gujaf-335	240	9	.	.	PUNCT
gujaf-335	241	1	the	the	DET
gujaf-335	241	2	main	main	ADJ
gujaf-335	241	3	inferential	inferential	ADJ
gujaf-335	241	4	analysis	analysis	NOUN
gujaf-335	241	5	employed	employ	VERB
gujaf-335	241	6	here	here	ADV
gujaf-335	241	7	is	be	AUX
gujaf-335	241	8	pannel	pannel	ADJ
gujaf-335	241	9	regression	regression	NOUN
gujaf-335	241	10	analysis	analysis	NOUN
gujaf-335	241	11	,	,	PUNCT
gujaf-335	241	12	which	which	PRON
gujaf-335	241	13	assesses	assess	VERB
gujaf-335	241	14	the	the	DET
gujaf-335	241	15	effect	effect	NOUN
gujaf-335	241	16	of	of	ADP
gujaf-335	241	17	deposit	deposit	NOUN
gujaf-335	241	18	money	money	NOUN
gujaf-335	241	19	bank	bank	NOUN
gujaf-335	241	20	’s	’s	PART
gujaf-335	241	21	sectoral	sectoral	ADJ
gujaf-335	241	22	credit	credit	NOUN
gujaf-335	241	23	allocation	allocation	NOUN
gujaf-335	241	24	on	on	ADP
gujaf-335	241	25	the	the	DET
gujaf-335	241	26	financial	financial	ADJ
gujaf-335	241	27	performance	performance	NOUN
gujaf-335	241	28	of	of	ADP
gujaf-335	241	29	listed	list	VERB
gujaf-335	241	30	manufacturing	manufacturing	NOUN
gujaf-335	241	31	firms	firm	NOUN
gujaf-335	241	32	in	in	ADP
gujaf-335	241	33	nigeria	nigeria	PROPN
gujaf-335	241	34	.	.	PUNCT
gujaf-335	242	1	before	before	ADP
gujaf-335	242	2	presenting	present	VERB
gujaf-335	242	3	the	the	DET
gujaf-335	242	4	regression	regression	NOUN
gujaf-335	242	5	results	result	NOUN
gujaf-335	242	6	,	,	PUNCT
gujaf-335	242	7	the	the	DET
gujaf-335	242	8	nature	nature	NOUN
gujaf-335	242	9	of	of	ADP
gujaf-335	242	10	data	datum	NOUN
gujaf-335	242	11	suggests	suggest	VERB
gujaf-335	242	12	the	the	DET
gujaf-335	242	13	relevance	relevance	NOUN
gujaf-335	242	14	of	of	ADP
gujaf-335	242	15	some	some	DET
gujaf-335	242	16	preregression	preregression	NOUN
gujaf-335	242	17	test	test	NOUN
gujaf-335	242	18	such	such	ADJ
gujaf-335	242	19	as	as	ADP
gujaf-335	242	20	the	the	DET
gujaf-335	242	21	tests	test	NOUN
gujaf-335	242	22	for	for	ADP
gujaf-335	242	23	serial	serial	ADJ
gujaf-335	242	24	dependence	dependence	NOUN
gujaf-335	242	25	and	and	CCONJ
gujaf-335	242	26	the	the	DET
gujaf-335	242	27	hausman	hausman	PROPN
gujaf-335	242	28	specification	specification	NOUN
gujaf-335	242	29	test	test	NOUN
gujaf-335	242	30	.	.	PUNCT
gujaf-335	243	1	to	to	PART
gujaf-335	243	2	evaluate	evaluate	VERB
gujaf-335	243	3	the	the	DET
gujaf-335	243	4	objectives	objective	NOUN
gujaf-335	243	5	of	of	ADP
gujaf-335	243	6	this	this	DET
gujaf-335	243	7	study	study	NOUN
gujaf-335	243	8	and	and	CCONJ
gujaf-335	243	9	test	test	VERB
gujaf-335	243	10	the	the	DET
gujaf-335	243	11	hypotheses	hypothesis	NOUN
gujaf-335	243	12	,	,	PUNCT
gujaf-335	243	13	the	the	DET
gujaf-335	243	14	regression	regression	NOUN
gujaf-335	243	15	model	model	NOUN
gujaf-335	243	16	will	will	AUX
gujaf-335	243	17	be	be	AUX
gujaf-335	243	18	formulated	formulate	VERB
gujaf-335	243	19	to	to	PART
gujaf-335	243	20	capture	capture	VERB
gujaf-335	243	21	the	the	DET
gujaf-335	243	22	impact	impact	NOUN
gujaf-335	243	23	of	of	ADP
gujaf-335	243	24	the	the	DET
gujaf-335	243	25	independent	independent	ADJ
gujaf-335	243	26	variables	variable	NOUN
gujaf-335	243	27	on	on	ADP
gujaf-335	243	28	the	the	DET
gujaf-335	243	29	dependent	dependent	ADJ
gujaf-335	243	30	variable	variable	NOUN
gujaf-335	243	31	.	.	PUNCT
gujaf-335	244	1	therefore	therefore	ADV
gujaf-335	244	2	,	,	PUNCT
gujaf-335	244	3	for	for	ADP
gujaf-335	244	4	this	this	DET
gujaf-335	244	5	study	study	NOUN
gujaf-335	244	6	,	,	PUNCT
gujaf-335	244	7	the	the	DET
gujaf-335	244	8	model	model	NOUN
gujaf-335	244	9	of	of	ADP
gujaf-335	244	10	belguith	belguith	PROPN
gujaf-335	244	11	(	(	PUNCT
gujaf-335	244	12	2016	2016	NUM
gujaf-335	244	13	)	)	PUNCT
gujaf-335	244	14	will	will	AUX
gujaf-335	244	15	be	be	AUX
gujaf-335	244	16	adopted	adopt	VERB
gujaf-335	244	17	.	.	PUNCT
gujaf-335	245	1	the	the	DET
gujaf-335	245	2	model	model	NOUN
gujaf-335	245	3	is	be	AUX
gujaf-335	245	4	stated	state	VERB
gujaf-335	245	5	as	as	SCONJ
gujaf-335	245	6	follows	follow	VERB
gujaf-335	245	7	:	:	PUNCT
gujaf-335	245	8	roa	roa	PROPN
gujaf-335	245	9	=	=	PROPN
gujaf-335	245	10	f(sta	f(sta	PROPN
gujaf-335	245	11	,	,	PUNCT
gujaf-335	245	12	exr)(1	exr)(1	NOUN
gujaf-335	245	13	)	)	PUNCT
gujaf-335	246	1	where	where	SCONJ
gujaf-335	246	2	:	:	PUNCT
gujaf-335	246	3	roa	roa	PROPN
gujaf-335	246	4	=	=	PUNCT
gujaf-335	246	5	return	return	VERB
gujaf-335	246	6	on	on	ADP
gujaf-335	246	7	assets	asset	NOUN
gujaf-335	246	8	sta	sta	NOUN
gujaf-335	246	9	=	=	PUNCT
gujaf-335	246	10	annual	annual	ADJ
gujaf-335	246	11	sectoral	sectoral	ADJ
gujaf-335	246	12	allocation	allocation	NOUN
gujaf-335	246	13	exr	exr	PROPN
gujaf-335	246	14	=	=	PUNCT
gujaf-335	246	15	average	average	ADJ
gujaf-335	246	16	annual	annual	ADJ
gujaf-335	246	17	exchange	exchange	NOUN
gujaf-335	246	18	rate	rate	NOUN
gujaf-335	246	19	of	of	ADP
gujaf-335	246	20	usd	usd	PROPN
gujaf-335	246	21	/	/	SYM
gujaf-335	246	22	naira	naira	PROPN
gujaf-335	246	23	f	f	NOUN
gujaf-335	246	24	=	=	SYM
gujaf-335	246	25	functional	functional	ADJ
gujaf-335	246	26	notation	notation	NOUN
gujaf-335	246	27	the	the	DET
gujaf-335	246	28	schwarz	schwarz	PROPN
gujaf-335	246	29	bayesian	bayesian	NOUN
gujaf-335	246	30	criteria	criterion	NOUN
gujaf-335	246	31	on	on	ADP
gujaf-335	246	32	the	the	DET
gujaf-335	246	33	other	other	ADJ
gujaf-335	246	34	hand	hand	NOUN
gujaf-335	246	35	is	be	AUX
gujaf-335	246	36	based	base	VERB
gujaf-335	246	37	on	on	ADP
gujaf-335	246	38	the	the	DET
gujaf-335	246	39	following	following	ADJ
gujaf-335	246	40	model	model	NOUN
gujaf-335	246	41	:	:	PUNCT
gujaf-335	246	42	sic	sic	ADJ
gujaf-335	246	43	=	=	PUNCT
gujaf-335	246	44	2l	2l	NUM
gujaf-335	246	45	/	/	SYM
gujaf-335	246	46	t	t	NOUN
gujaf-335	246	47	+	+	CCONJ
gujaf-335	246	48	(	(	PUNCT
gujaf-335	246	49	k	k	X
gujaf-335	246	50	log	log	VERB
gujaf-335	246	51	t)/	t)/	PROPN
gujaf-335	246	52	t	t	PROPN
gujaf-335	246	53	(	(	PUNCT
gujaf-335	246	54	2	2	NUM
gujaf-335	246	55	)	)	PUNCT
gujaf-335	246	56	where	where	SCONJ
gujaf-335	246	57	:	:	PUNCT
gujaf-335	246	58	sic	sic	ADJ
gujaf-335	246	59	=	=	SYM
gujaf-335	246	60	schwarz	schwarz	NOUN
gujaf-335	246	61	information	information	NOUN
gujaf-335	246	62	criteria	criterion	NOUN
gujaf-335	246	63	log	log	VERB
gujaf-335	246	64	=	=	PUNCT
gujaf-335	246	65	logarithm	logarithm	PROPN
gujaf-335	246	66	l	l	PROPN
gujaf-335	246	67	,	,	PUNCT
gujaf-335	246	68	t	t	PROPN
gujaf-335	246	69	and	and	CCONJ
gujaf-335	246	70	k	k	PROPN
gujaf-335	246	71	are	be	AUX
gujaf-335	246	72	as	as	ADV
gujaf-335	246	73	previously	previously	ADV
gujaf-335	246	74	defined	define	VERB
gujaf-335	246	75	gusau	gusau	ADJ
gujaf-335	246	76	journal	journal	NOUN
gujaf-335	246	77	of	of	ADP
gujaf-335	246	78	accounting	accounting	NOUN
gujaf-335	246	79	and	and	CCONJ
gujaf-335	246	80	finance	finance	NOUN
gujaf-335	246	81	,	,	PUNCT
gujaf-335	246	82	vol	vol	NOUN
gujaf-335	246	83	.	.	PROPN
gujaf-335	246	84	5	5	NUM
gujaf-335	246	85	,	,	PUNCT
gujaf-335	246	86	issue	issue	NOUN
gujaf-335	246	87	2	2	NUM
gujaf-335	246	88	,	,	PUNCT
gujaf-335	246	89	october	october	PROPN
gujaf-335	246	90	,	,	PUNCT
gujaf-335	246	91	2024	2024	NUM
gujaf-335	246	92	290	290	NUM
gujaf-335	246	93	the	the	DET
gujaf-335	246	94	model	model	NOUN
gujaf-335	246	95	with	with	ADP
gujaf-335	246	96	the	the	DET
gujaf-335	246	97	lowest	low	ADJ
gujaf-335	246	98	values	value	NOUN
gujaf-335	246	99	for	for	ADP
gujaf-335	246	100	the	the	DET
gujaf-335	246	101	aic	aic	PROPN
gujaf-335	246	102	and	and	CCONJ
gujaf-335	246	103	sic	sic	ADJ
gujaf-335	246	104	will	will	AUX
gujaf-335	246	105	be	be	AUX
gujaf-335	246	106	preferred	prefer	VERB
gujaf-335	246	107	when	when	SCONJ
gujaf-335	246	108	model	model	NOUN
gujaf-335	246	109	(	(	PUNCT
gujaf-335	246	110	2	2	NUM
gujaf-335	246	111	)	)	PUNCT
gujaf-335	246	112	is	be	AUX
gujaf-335	246	113	estimated	estimate	VERB
gujaf-335	246	114	using	use	VERB
gujaf-335	246	115	roa	roa	PROPN
gujaf-335	246	116	and	and	CCONJ
gujaf-335	246	117	roe	roe	PROPN
gujaf-335	246	118	.	.	PUNCT
gujaf-335	247	1	as	as	ADP
gujaf-335	247	2	a	a	DET
gujaf-335	247	3	decision	decision	NOUN
gujaf-335	247	4	rule	rule	NOUN
gujaf-335	247	5	,	,	PUNCT
gujaf-335	247	6	the	the	PRON
gujaf-335	247	7	lower	low	ADJ
gujaf-335	247	8	the	the	DET
gujaf-335	247	9	values	value	NOUN
gujaf-335	247	10	of	of	ADP
gujaf-335	247	11	aic	aic	PROPN
gujaf-335	247	12	and	and	CCONJ
gujaf-335	247	13	sic	sic	ADJ
gujaf-335	247	14	,	,	PUNCT
gujaf-335	247	15	the	the	DET
gujaf-335	247	16	better	well	ADJ
gujaf-335	247	17	is	be	AUX
gujaf-335	247	18	a	a	DET
gujaf-335	247	19	model	model	NOUN
gujaf-335	247	20	is	be	AUX
gujaf-335	247	21	compared	compare	VERB
gujaf-335	247	22	to	to	ADP
gujaf-335	247	23	another	another	PRON
gujaf-335	247	24	with	with	ADP
gujaf-335	247	25	relatively	relatively	ADV
gujaf-335	247	26	higher	high	ADJ
gujaf-335	247	27	values	value	NOUN
gujaf-335	247	28	(	(	PUNCT
gujaf-335	247	29	agung	agung	PROPN
gujaf-335	247	30	,	,	PUNCT
gujaf-335	247	31	2009	2009	NUM
gujaf-335	247	32	;	;	PUNCT
gujaf-335	247	33	gujarati	gujarati	PROPN
gujaf-335	247	34	,	,	PUNCT
gujaf-335	247	35	2003	2003	NUM
gujaf-335	247	36	)	)	PUNCT
gujaf-335	247	37	.	.	PUNCT
gujaf-335	248	1	e	e	X
gujaf-335	248	2	-	-	NOUN
gujaf-335	248	3	views	view	VERB
gujaf-335	248	4	10	10	NUM
gujaf-335	248	5	econometric	econometric	ADJ
gujaf-335	248	6	software	software	NOUN
gujaf-335	248	7	would	would	AUX
gujaf-335	248	8	be	be	AUX
gujaf-335	248	9	used	use	VERB
gujaf-335	248	10	for	for	ADP
gujaf-335	248	11	the	the	DET
gujaf-335	248	12	analysis	analysis	NOUN
gujaf-335	248	13	.	.	PUNCT
gujaf-335	249	1	4.0	4.0	NUM
gujaf-335	249	2	data	data	NOUN
gujaf-335	249	3	presentation	presentation	NOUN
gujaf-335	249	4	and	and	CCONJ
gujaf-335	249	5	analysis	analysis	NOUN
gujaf-335	249	6	descriptive	descriptive	ADJ
gujaf-335	249	7	statistics	statistic	NOUN
gujaf-335	249	8	table	table	NOUN
gujaf-335	249	9	1	1	NUM
gujaf-335	249	10	descriptive	descriptive	ADJ
gujaf-335	249	11	statistics	statistic	NOUN
gujaf-335	249	12	of	of	ADP
gujaf-335	249	13	variables	variable	NOUN
gujaf-335	249	14	roa	roa	PROPN
gujaf-335	249	15	roe	roe	PROPN
gujaf-335	249	16	sta	sta	PROPN
gujaf-335	249	17	exr	exr	PROPN
gujaf-335	249	18	mean	mean	VERB
gujaf-335	249	19	0.10	0.10	NUM
gujaf-335	249	20	0.25	0.25	NUM
gujaf-335	249	21	0.17	0.17	NUM
gujaf-335	249	22	0.11	0.11	NUM
gujaf-335	249	23	std	std	NOUN
gujaf-335	249	24	.	.	PUNCT
gujaf-335	250	1	dev	dev	PROPN
gujaf-335	250	2	.	.	PROPN
gujaf-335	251	1	0.10	0.10	NUM
gujaf-335	251	2	0.32	0.32	NUM
gujaf-335	251	3	0.08	0.08	NUM
gujaf-335	251	4	0.10	0.10	NUM
gujaf-335	251	5	minimum	minimum	NOUN
gujaf-335	251	6	-0.11	-0.11	NUM
gujaf-335	251	7	-0.22	-0.22	NUM
gujaf-335	251	8	-0.02	-0.02	NUM
gujaf-335	251	9	-0.01	-0.01	NUM
gujaf-335	251	10	maximum	maximum	ADJ
gujaf-335	251	11	0.54	0.54	NUM
gujaf-335	251	12	1.87	1.87	NUM
gujaf-335	251	13	0.26	0.26	NUM
gujaf-335	251	14	0.29	0.29	NUM
gujaf-335	251	15	skewness	skewness	NOUN
gujaf-335	251	16	1.78	1.78	NUM
gujaf-335	251	17	2.75	2.75	NUM
gujaf-335	251	18	-1.26	-1.26	NUM
gujaf-335	251	19	0.42	0.42	NUM
gujaf-335	251	20	kurtosis	kurtosis	NOUN
gujaf-335	251	21	8.47	8.47	NUM
gujaf-335	251	22	12.50	12.50	NUM
gujaf-335	251	23	3.73	3.73	NUM
gujaf-335	251	24	1.86	1.86	NUM
gujaf-335	251	25	probability	probability	NOUN
gujaf-335	251	26	0.00	0.00	NUM
gujaf-335	251	27	0.00	0.00	NUM
gujaf-335	251	28	0.00	0.00	NUM
gujaf-335	251	29	0.00	0.00	NUM
gujaf-335	251	30	obs	ob	NOUN
gujaf-335	251	31	.	.	PUNCT
gujaf-335	252	1	150	150	NUM
gujaf-335	252	2	150	150	NUM
gujaf-335	252	3	150	150	NUM
gujaf-335	252	4	150	150	NUM
gujaf-335	252	5	source	source	NOUN
gujaf-335	252	6	:	:	PUNCT
gujaf-335	252	7	eviews	eviews	PROPN
gujaf-335	252	8	10	10	NUM
gujaf-335	252	9	output	output	NOUN
gujaf-335	252	10	,	,	PUNCT
gujaf-335	252	11	2024	2024	NUM
gujaf-335	252	12	.	.	PUNCT
gujaf-335	253	1	it	it	PRON
gujaf-335	253	2	can	can	AUX
gujaf-335	253	3	be	be	AUX
gujaf-335	253	4	seen	see	VERB
gujaf-335	253	5	from	from	ADP
gujaf-335	253	6	table	table	NOUN
gujaf-335	253	7	1	1	NUM
gujaf-335	253	8	that	that	SCONJ
gujaf-335	253	9	the	the	DET
gujaf-335	253	10	means	mean	NOUN
gujaf-335	253	11	(	(	PUNCT
gujaf-335	253	12	average	average	ADJ
gujaf-335	253	13	)	)	PUNCT
gujaf-335	253	14	value	value	NOUN
gujaf-335	253	15	of	of	ADP
gujaf-335	253	16	financial	financial	ADJ
gujaf-335	253	17	performance	performance	NOUN
gujaf-335	253	18	proxied	proxie	VERB
gujaf-335	253	19	by	by	ADP
gujaf-335	253	20	return	return	NOUN
gujaf-335	253	21	on	on	ADP
gujaf-335	253	22	asset	asset	NOUN
gujaf-335	253	23	(	(	PUNCT
gujaf-335	253	24	roa	roa	PROPN
gujaf-335	253	25	)	)	PUNCT
gujaf-335	253	26	which	which	PRON
gujaf-335	253	27	is	be	AUX
gujaf-335	253	28	one	one	NUM
gujaf-335	253	29	of	of	ADP
gujaf-335	253	30	the	the	DET
gujaf-335	253	31	dependent	dependent	ADJ
gujaf-335	253	32	variables	variable	NOUN
gujaf-335	253	33	adopted	adopt	VERB
gujaf-335	253	34	during	during	ADP
gujaf-335	253	35	the	the	DET
gujaf-335	253	36	period	period	NOUN
gujaf-335	253	37	of	of	ADP
gujaf-335	253	38	this	this	DET
gujaf-335	253	39	study	study	NOUN
gujaf-335	253	40	is	be	AUX
gujaf-335	253	41	approximately	approximately	ADV
gujaf-335	253	42	0.10	0.10	NUM
gujaf-335	253	43	.	.	PUNCT
gujaf-335	254	1	this	this	PRON
gujaf-335	254	2	means	mean	VERB
gujaf-335	254	3	that	that	SCONJ
gujaf-335	254	4	on	on	ADP
gujaf-335	254	5	average	average	ADJ
gujaf-335	254	6	,	,	PUNCT
gujaf-335	254	7	the	the	DET
gujaf-335	254	8	roa	roa	NOUN
gujaf-335	254	9	generated	generate	VERB
gujaf-335	254	10	by	by	ADP
gujaf-335	254	11	nigerian	nigerian	ADJ
gujaf-335	254	12	manufacturing	manufacturing	NOUN
gujaf-335	254	13	firms	firm	NOUN
gujaf-335	254	14	over	over	ADP
gujaf-335	254	15	the	the	DET
gujaf-335	254	16	10	10	NUM
gujaf-335	254	17	-	-	PUNCT
gujaf-335	254	18	year	year	NOUN
gujaf-335	254	19	considered	consider	VERB
gujaf-335	254	20	by	by	ADP
gujaf-335	254	21	this	this	DET
gujaf-335	254	22	study	study	NOUN
gujaf-335	254	23	is	be	AUX
gujaf-335	254	24	approximately	approximately	ADV
gujaf-335	254	25	10	10	NUM
gujaf-335	254	26	percent	percent	NOUN
gujaf-335	254	27	.	.	PUNCT
gujaf-335	255	1	similarly	similarly	ADV
gujaf-335	255	2	,	,	PUNCT
gujaf-335	255	3	the	the	DET
gujaf-335	255	4	standard	standard	ADJ
gujaf-335	255	5	deviation	deviation	NOUN
gujaf-335	255	6	is	be	AUX
gujaf-335	255	7	also	also	ADV
gujaf-335	255	8	approximately	approximately	ADV
gujaf-335	255	9	0.10	0.10	NUM
gujaf-335	255	10	which	which	PRON
gujaf-335	255	11	suggests	suggest	VERB
gujaf-335	255	12	that	that	SCONJ
gujaf-335	255	13	the	the	DET
gujaf-335	255	14	degree	degree	NOUN
gujaf-335	255	15	of	of	ADP
gujaf-335	255	16	dispersion	dispersion	NOUN
gujaf-335	255	17	of	of	ADP
gujaf-335	255	18	the	the	DET
gujaf-335	255	19	nigerian	nigerian	ADJ
gujaf-335	255	20	manufacturing	manufacturing	NOUN
gujaf-335	255	21	sector	sector	NOUN
gujaf-335	255	22	’s	’s	PART
gujaf-335	255	23	roa	roa	NOUN
gujaf-335	255	24	around	around	ADP
gujaf-335	255	25	the	the	DET
gujaf-335	255	26	mean	mean	NOUN
gujaf-335	255	27	is	be	AUX
gujaf-335	255	28	relatively	relatively	ADV
gujaf-335	255	29	low	low	ADJ
gujaf-335	255	30	.	.	PUNCT
gujaf-335	256	1	in	in	ADP
gujaf-335	256	2	addition	addition	NOUN
gujaf-335	256	3	,	,	PUNCT
gujaf-335	256	4	the	the	DET
gujaf-335	256	5	relatively	relatively	ADV
gujaf-335	256	6	low	low	ADJ
gujaf-335	256	7	variability	variability	NOUN
gujaf-335	256	8	between	between	ADP
gujaf-335	256	9	the	the	DET
gujaf-335	256	10	minimum	minimum	ADJ
gujaf-335	256	11	and	and	CCONJ
gujaf-335	256	12	maximum	maximum	ADJ
gujaf-335	256	13	values	value	NOUN
gujaf-335	256	14	of	of	ADP
gujaf-335	256	15	-0.11	-0.11	NUM
gujaf-335	256	16	and	and	CCONJ
gujaf-335	256	17	0.54	0.54	NUM
gujaf-335	256	18	further	far	ADV
gujaf-335	256	19	reinforces	reinforce	VERB
gujaf-335	256	20	the	the	DET
gujaf-335	256	21	low	low	ADJ
gujaf-335	256	22	range	range	NOUN
gujaf-335	256	23	between	between	ADP
gujaf-335	256	24	the	the	DET
gujaf-335	256	25	two	two	NUM
gujaf-335	256	26	extreme	extreme	ADJ
gujaf-335	256	27	values	value	NOUN
gujaf-335	256	28	.	.	PUNCT
gujaf-335	257	1	the	the	DET
gujaf-335	257	2	positive	positive	ADJ
gujaf-335	257	3	skewness	skewness	NOUN
gujaf-335	257	4	of	of	ADP
gujaf-335	257	5	approximately	approximately	ADV
gujaf-335	257	6	1.78	1.78	NUM
gujaf-335	257	7	indicates	indicate	VERB
gujaf-335	257	8	that	that	SCONJ
gujaf-335	257	9	the	the	DET
gujaf-335	257	10	observations	observation	NOUN
gujaf-335	257	11	are	be	AUX
gujaf-335	257	12	dominated	dominate	VERB
gujaf-335	257	13	by	by	ADP
gujaf-335	257	14	positive	positive	ADJ
gujaf-335	257	15	values	value	NOUN
gujaf-335	257	16	and	and	CCONJ
gujaf-335	257	17	thus	thus	ADV
gujaf-335	257	18	display	display	VERB
gujaf-335	257	19	a	a	DET
gujaf-335	257	20	longer	long	ADV
gujaf-335	257	21	right	right	ADJ
gujaf-335	257	22	tail	tail	NOUN
gujaf-335	257	23	in	in	ADP
gujaf-335	257	24	terms	term	NOUN
gujaf-335	257	25	of	of	ADP
gujaf-335	257	26	the	the	DET
gujaf-335	257	27	distribution	distribution	NOUN
gujaf-335	257	28	of	of	ADP
gujaf-335	257	29	returns	return	NOUN
gujaf-335	257	30	within	within	ADP
gujaf-335	257	31	the	the	DET
gujaf-335	257	32	series	series	NOUN
gujaf-335	257	33	.	.	PUNCT
gujaf-335	258	1	the	the	DET
gujaf-335	258	2	high	high	ADJ
gujaf-335	258	3	kurtosis	kurtosis	NOUN
gujaf-335	258	4	of	of	ADP
gujaf-335	258	5	approximately	approximately	ADV
gujaf-335	258	6	8.47	8.47	NUM
gujaf-335	258	7	which	which	PRON
gujaf-335	258	8	is	be	AUX
gujaf-335	258	9	greater	great	ADJ
gujaf-335	258	10	than	than	ADP
gujaf-335	258	11	3.0	3.0	NUM
gujaf-335	258	12	is	be	AUX
gujaf-335	258	13	a	a	DET
gujaf-335	258	14	clear	clear	ADJ
gujaf-335	258	15	indication	indication	NOUN
gujaf-335	258	16	that	that	SCONJ
gujaf-335	258	17	the	the	DET
gujaf-335	258	18	observations	observation	NOUN
gujaf-335	258	19	exhibit	exhibit	VERB
gujaf-335	258	20	leptokurtosis	leptokurtosis	NOUN
gujaf-335	258	21	and	and	CCONJ
gujaf-335	258	22	extreme	extreme	ADJ
gujaf-335	258	23	pawedness	pawedness	NOUN
gujaf-335	258	24	at	at	ADP
gujaf-335	258	25	the	the	DET
gujaf-335	258	26	surface	surface	NOUN
gujaf-335	258	27	around	around	ADP
gujaf-335	258	28	the	the	DET
gujaf-335	258	29	means	mean	NOUN
gujaf-335	258	30	of	of	ADP
gujaf-335	258	31	the	the	DET
gujaf-335	258	32	distribution	distribution	NOUN
gujaf-335	258	33	.	.	PUNCT
gujaf-335	259	1	the	the	DET
gujaf-335	259	2	table	table	NOUN
gujaf-335	259	3	also	also	ADV
gujaf-335	259	4	shows	show	VERB
gujaf-335	259	5	that	that	SCONJ
gujaf-335	259	6	the	the	DET
gujaf-335	259	7	mean	mean	ADJ
gujaf-335	259	8	or	or	CCONJ
gujaf-335	259	9	average	average	ADJ
gujaf-335	259	10	value	value	NOUN
gujaf-335	259	11	of	of	ADP
gujaf-335	259	12	roe	roe	NOUN
gujaf-335	259	13	,	,	PUNCT
gujaf-335	259	14	which	which	PRON
gujaf-335	259	15	is	be	AUX
gujaf-335	259	16	the	the	DET
gujaf-335	259	17	second	second	ADJ
gujaf-335	259	18	dependent	dependent	ADJ
gujaf-335	259	19	variable	variable	NOUN
gujaf-335	259	20	,	,	PUNCT
gujaf-335	259	21	is	be	AUX
gujaf-335	259	22	approximately	approximately	ADV
gujaf-335	259	23	0.25	0.25	NUM
gujaf-335	259	24	;	;	PUNCT
gujaf-335	259	25	signifying	signify	VERB
gujaf-335	259	26	that	that	SCONJ
gujaf-335	259	27	on	on	ADP
gujaf-335	259	28	the	the	DET
gujaf-335	259	29	average	average	NOUN
gujaf-335	259	30	,	,	PUNCT
gujaf-335	259	31	the	the	DET
gujaf-335	259	32	sampled	sample	VERB
gujaf-335	259	33	manufacturing	manufacturing	NOUN
gujaf-335	259	34	firms	firm	NOUN
gujaf-335	259	35	offered	offer	VERB
gujaf-335	259	36	25	25	NUM
gujaf-335	259	37	%	%	NOUN
gujaf-335	259	38	return	return	NOUN
gujaf-335	259	39	on	on	ADP
gujaf-335	259	40	value	value	NOUN
gujaf-335	259	41	of	of	ADP
gujaf-335	259	42	their	their	PRON
gujaf-335	259	43	shareholders	shareholder	NOUN
gujaf-335	259	44	over	over	ADP
gujaf-335	259	45	the	the	DET
gujaf-335	259	46	last	last	ADJ
gujaf-335	259	47	ten	ten	NUM
gujaf-335	259	48	years	year	NOUN
gujaf-335	259	49	.	.	PUNCT
gujaf-335	260	1	however	however	ADV
gujaf-335	260	2	,	,	PUNCT
gujaf-335	260	3	the	the	DET
gujaf-335	260	4	standard	standard	ADJ
gujaf-335	260	5	deviation	deviation	NOUN
gujaf-335	260	6	of	of	ADP
gujaf-335	260	7	approximately	approximately	ADV
gujaf-335	260	8	0.32	0.32	NUM
gujaf-335	260	9	suggests	suggest	VERB
gujaf-335	260	10	that	that	SCONJ
gujaf-335	260	11	there	there	PRON
gujaf-335	260	12	is	be	VERB
gujaf-335	260	13	high	high	ADJ
gujaf-335	260	14	dispersion	dispersion	NOUN
gujaf-335	260	15	of	of	ADP
gujaf-335	260	16	individual	individual	ADJ
gujaf-335	260	17	manufacturing	manufacturing	NOUN
gujaf-335	260	18	firm	firm	NOUN
gujaf-335	260	19	’s	’s	PART
gujaf-335	260	20	roe	roe	NOUN
gujaf-335	260	21	around	around	ADP
gujaf-335	260	22	the	the	DET
gujaf-335	260	23	mean	mean	ADJ
gujaf-335	260	24	value	value	NOUN
gujaf-335	260	25	.	.	PUNCT
gujaf-335	261	1	furthermore	furthermore	ADV
gujaf-335	261	2	,	,	PUNCT
gujaf-335	261	3	the	the	DET
gujaf-335	261	4	minimum	minimum	ADJ
gujaf-335	261	5	and	and	CCONJ
gujaf-335	261	6	maximum	maximum	ADJ
gujaf-335	261	7	values	value	NOUN
gujaf-335	261	8	of	of	ADP
gujaf-335	261	9	approximately	approximately	ADV
gujaf-335	261	10	-0.22	-0.22	NUM
gujaf-335	261	11	and	and	CCONJ
gujaf-335	261	12	1.87	1.87	NUM
gujaf-335	261	13	respectively	respectively	ADV
gujaf-335	261	14	point	point	NOUN
gujaf-335	261	15	to	to	ADP
gujaf-335	261	16	the	the	DET
gujaf-335	261	17	fact	fact	NOUN
gujaf-335	261	18	that	that	SCONJ
gujaf-335	261	19	the	the	DET
gujaf-335	261	20	observations	observation	NOUN
gujaf-335	261	21	of	of	ADP
gujaf-335	261	22	sampled	sample	VERB
gujaf-335	261	23	nigerian	nigerian	ADJ
gujaf-335	261	24	manufacturing	manufacturing	NOUN
gujaf-335	261	25	firm	firm	NOUN
gujaf-335	261	26	’s	’s	PART
gujaf-335	261	27	roe	roe	NOUN
gujaf-335	261	28	have	have	AUX
gujaf-335	261	29	high	high	ADJ
gujaf-335	261	30	rate	rate	NOUN
gujaf-335	261	31	of	of	ADP
gujaf-335	261	32	variation	variation	NOUN
gujaf-335	261	33	and	and	CCONJ
gujaf-335	261	34	thus	thus	ADV
gujaf-335	261	35	a	a	DET
gujaf-335	261	36	wide	wide	ADJ
gujaf-335	261	37	range	range	NOUN
gujaf-335	261	38	gap	gap	NOUN
gujaf-335	261	39	between	between	ADP
gujaf-335	261	40	the	the	DET
gujaf-335	261	41	two	two	NUM
gujaf-335	261	42	extreme	extreme	ADJ
gujaf-335	261	43	values	value	NOUN
gujaf-335	261	44	.	.	PUNCT
gujaf-335	262	1	on	on	ADP
gujaf-335	262	2	the	the	DET
gujaf-335	262	3	other	other	ADJ
gujaf-335	262	4	hand	hand	NOUN
gujaf-335	262	5	,	,	PUNCT
gujaf-335	262	6	the	the	DET
gujaf-335	262	7	skewness	skewness	NOUN
gujaf-335	262	8	value	value	NOUN
gujaf-335	262	9	of	of	ADP
gujaf-335	262	10	approximately	approximately	ADV
gujaf-335	262	11	2.75	2.75	NUM
gujaf-335	262	12	is	be	AUX
gujaf-335	262	13	indicative	indicative	ADJ
gujaf-335	262	14	of	of	ADP
gujaf-335	262	15	the	the	DET
gujaf-335	262	16	fact	fact	NOUN
gujaf-335	262	17	that	that	SCONJ
gujaf-335	262	18	distribution	distribution	NOUN
gujaf-335	262	19	of	of	ADP
gujaf-335	262	20	the	the	DET
gujaf-335	262	21	observation	observation	NOUN
gujaf-335	262	22	of	of	ADP
gujaf-335	262	23	roe	roe	PROPN
gujaf-335	262	24	for	for	ADP
gujaf-335	262	25	the	the	DET
gujaf-335	262	26	nigerian	nigerian	ADJ
gujaf-335	262	27	manufacturing	manufacturing	NOUN
gujaf-335	262	28	firms	firm	NOUN
gujaf-335	262	29	is	be	AUX
gujaf-335	262	30	positively	positively	ADV
gujaf-335	262	31	skewed	skew	VERB
gujaf-335	262	32	and	and	CCONJ
gujaf-335	262	33	thus	thus	ADV
gujaf-335	262	34	has	have	VERB
gujaf-335	262	35	a	a	DET
gujaf-335	262	36	longer	long	ADJ
gujaf-335	262	37	right	right	ADJ
gujaf-335	262	38	tail	tail	NOUN
gujaf-335	262	39	.	.	PUNCT
gujaf-335	263	1	in	in	ADP
gujaf-335	263	2	addition	addition	NOUN
gujaf-335	263	3	,	,	PUNCT
gujaf-335	263	4	the	the	DET
gujaf-335	263	5	high	high	ADJ
gujaf-335	263	6	kurtosis	kurtosis	NOUN
gujaf-335	263	7	value	value	NOUN
gujaf-335	263	8	of	of	ADP
gujaf-335	263	9	approximately	approximately	ADV
gujaf-335	263	10	12.50	12.50	NUM
gujaf-335	263	11	which	which	PRON
gujaf-335	263	12	is	be	AUX
gujaf-335	263	13	above	above	ADP
gujaf-335	263	14	3.0	3.0	NUM
gujaf-335	263	15	suggest	suggest	VERB
gujaf-335	263	16	the	the	DET
gujaf-335	263	17	extreme	extreme	ADJ
gujaf-335	263	18	peaked	peaked	ADJ
gujaf-335	263	19	ness	ness	NOUN
gujaf-335	263	20	of	of	ADP
gujaf-335	263	21	the	the	DET
gujaf-335	263	22	distribution	distribution	NOUN
gujaf-335	263	23	around	around	ADP
gujaf-335	263	24	the	the	DET
gujaf-335	263	25	mean	mean	NOUN
gujaf-335	263	26	,	,	PUNCT
gujaf-335	263	27	which	which	PRON
gujaf-335	263	28	makes	make	VERB
gujaf-335	263	29	the	the	DET
gujaf-335	263	30	distribution	distribution	NOUN
gujaf-335	263	31	of	of	ADP
gujaf-335	263	32	observations	observation	NOUN
gujaf-335	263	33	of	of	ADP
gujaf-335	263	34	roe	roe	PROPN
gujaf-335	263	35	for	for	ADP
gujaf-335	263	36	nigerian	nigerian	ADJ
gujaf-335	263	37	manufacturing	manufacturing	NOUN
gujaf-335	263	38	firms	firm	NOUN
gujaf-335	263	39	to	to	PART
gujaf-335	263	40	be	be	AUX
gujaf-335	263	41	leptokurtic	leptokurtic	ADJ
gujaf-335	263	42	in	in	ADP
gujaf-335	263	43	nature	nature	NOUN
gujaf-335	263	44	.	.	PUNCT
gujaf-335	264	1	gusau	gusau	ADJ
gujaf-335	264	2	journal	journal	PROPN
gujaf-335	264	3	of	of	ADP
gujaf-335	264	4	accounting	accounting	NOUN
gujaf-335	264	5	and	and	CCONJ
gujaf-335	264	6	finance	finance	NOUN
gujaf-335	264	7	,	,	PUNCT
gujaf-335	264	8	vol	vol	NOUN
gujaf-335	264	9	.	.	PROPN
gujaf-335	264	10	5	5	NUM
gujaf-335	264	11	,	,	PUNCT
gujaf-335	264	12	issue	issue	NOUN
gujaf-335	264	13	2	2	NUM
gujaf-335	264	14	,	,	PUNCT
gujaf-335	264	15	october	october	PROPN
gujaf-335	264	16	,	,	PUNCT
gujaf-335	264	17	2024	2024	NUM
gujaf-335	264	18	291	291	NUM
gujaf-335	264	19	model	model	NOUN
gujaf-335	264	20	selection	selection	NOUN
gujaf-335	264	21	criteria	criterion	NOUN
gujaf-335	264	22	table	table	NOUN
gujaf-335	264	23	2	2	NUM
gujaf-335	264	24	presents	present	NOUN
gujaf-335	264	25	result	result	NOUN
gujaf-335	264	26	for	for	ADP
gujaf-335	264	27	model	model	NOUN
gujaf-335	264	28	selection	selection	NOUN
gujaf-335	264	29	between	between	ADP
gujaf-335	264	30	the	the	DET
gujaf-335	264	31	model	model	NOUN
gujaf-335	264	32	with	with	ADP
gujaf-335	264	33	roa	roa	PROPN
gujaf-335	264	34	as	as	ADP
gujaf-335	264	35	dependent	dependent	ADJ
gujaf-335	264	36	variable	variable	NOUN
gujaf-335	264	37	and	and	CCONJ
gujaf-335	264	38	the	the	DET
gujaf-335	264	39	one	one	NOUN
gujaf-335	264	40	with	with	ADP
gujaf-335	264	41	roe	roe	NOUN
gujaf-335	264	42	as	as	ADP
gujaf-335	264	43	the	the	DET
gujaf-335	264	44	dependent	dependent	ADJ
gujaf-335	264	45	variable	variable	NOUN
gujaf-335	264	46	.	.	PUNCT
gujaf-335	265	1	table	table	NOUN
gujaf-335	265	2	2	2	NUM
gujaf-335	265	3	model	model	NOUN
gujaf-335	265	4	selection	selection	NOUN
gujaf-335	265	5	criteria	criterion	NOUN
gujaf-335	265	6	statistics	statistic	NOUN
gujaf-335	265	7	for	for	ADP
gujaf-335	265	8	fixed	fix	VERB
gujaf-335	265	9	effect	effect	NOUN
gujaf-335	265	10	panel	panel	NOUN
gujaf-335	265	11	regression	regression	NOUN
gujaf-335	265	12	based	base	VERB
gujaf-335	265	13	on	on	ADP
gujaf-335	265	14	direct	direct	ADJ
gujaf-335	265	15	relationship	relationship	NOUN
gujaf-335	265	16	roa	roa	PROPN
gujaf-335	265	17	roe	roe	PROPN
gujaf-335	265	18	test	test	PROPN
gujaf-335	265	19	statistics	statistics	PROPN
gujaf-335	265	20	test	test	PROPN
gujaf-335	265	21	statistics	statistic	NOUN
gujaf-335	265	22	akaike	akaike	ADP
gujaf-335	265	23	information	information	NOUN
gujaf-335	265	24	criteria	criterion	NOUN
gujaf-335	265	25	(	(	PUNCT
gujaf-335	265	26	aic	aic	PROPN
gujaf-335	265	27	)	)	PUNCT
gujaf-335	265	28	-3.0586	-3.0586	PROPN
gujaf-335	265	29	akaike	akaike	ADP
gujaf-335	265	30	information	information	NOUN
gujaf-335	265	31	criteria	criterion	NOUN
gujaf-335	265	32	(	(	PUNCT
gujaf-335	266	1	aic	aic	PROPN
gujaf-335	266	2	)	)	PUNCT
gujaf-335	266	3	-1.0621	-1.0621	PROPN
gujaf-335	266	4	schwarz	schwarz	PROPN
gujaf-335	266	5	bayesian	bayesian	NOUN
gujaf-335	266	6	criteria	criterion	NOUN
gujaf-335	266	7	(	(	PUNCT
gujaf-335	266	8	sc	sc	NOUN
gujaf-335	266	9	)	)	PUNCT
gujaf-335	266	10	-2.5421	-2.5421	PART
gujaf-335	267	1	schwarz	schwarz	PROPN
gujaf-335	267	2	bayesian	bayesian	NOUN
gujaf-335	267	3	criteria	criterion	NOUN
gujaf-335	267	4	(	(	PUNCT
gujaf-335	267	5	sc	sc	PROPN
gujaf-335	267	6	)	)	PUNCT
gujaf-335	267	7	-0.5456	-0.5456	NOUN
gujaf-335	267	8	source	source	NOUN
gujaf-335	267	9	:	:	PUNCT
gujaf-335	267	10	researcher	researcher	NOUN
gujaf-335	267	11	’s	’s	PART
gujaf-335	267	12	compilations	compilation	NOUN
gujaf-335	267	13	from	from	ADP
gujaf-335	267	14	eviews10	eviews10	ADJ
gujaf-335	267	15	output	output	NOUN
gujaf-335	267	16	,	,	PUNCT
gujaf-335	267	17	2024	2024	NUM
gujaf-335	267	18	.	.	PUNCT
gujaf-335	268	1	table	table	NOUN
gujaf-335	268	2	2	2	NUM
gujaf-335	268	3	presents	present	NOUN
gujaf-335	268	4	model	model	NOUN
gujaf-335	268	5	selection	selection	NOUN
gujaf-335	268	6	statistics	statistic	NOUN
gujaf-335	268	7	based	base	VERB
gujaf-335	268	8	on	on	ADP
gujaf-335	268	9	aic	aic	PROPN
gujaf-335	268	10	and	and	CCONJ
gujaf-335	268	11	sc	sc	PROPN
gujaf-335	268	12	values	value	NOUN
gujaf-335	268	13	respectively	respectively	ADV
gujaf-335	268	14	.	.	PUNCT
gujaf-335	269	1	the	the	DET
gujaf-335	269	2	table	table	NOUN
gujaf-335	269	3	further	far	ADV
gujaf-335	269	4	shows	show	VERB
gujaf-335	269	5	that	that	SCONJ
gujaf-335	269	6	these	these	DET
gujaf-335	269	7	values	value	NOUN
gujaf-335	269	8	are	be	AUX
gujaf-335	269	9	reported	report	VERB
gujaf-335	269	10	for	for	ADP
gujaf-335	269	11	the	the	DET
gujaf-335	269	12	fixed	fix	VERB
gujaf-335	269	13	effect	effect	NOUN
gujaf-335	269	14	panel	panel	NOUN
gujaf-335	269	15	models	model	NOUN
gujaf-335	269	16	based	base	VERB
gujaf-335	269	17	on	on	ADP
gujaf-335	269	18	roa	roa	PROPN
gujaf-335	269	19	as	as	ADP
gujaf-335	269	20	the	the	DET
gujaf-335	269	21	dependent	dependent	ADJ
gujaf-335	269	22	variable	variable	NOUN
gujaf-335	269	23	and	and	CCONJ
gujaf-335	269	24	roe	roe	NOUN
gujaf-335	269	25	as	as	ADP
gujaf-335	269	26	dependent	dependent	ADJ
gujaf-335	269	27	variable	variable	NOUN
gujaf-335	269	28	.	.	PUNCT
gujaf-335	270	1	from	from	ADP
gujaf-335	270	2	the	the	DET
gujaf-335	270	3	table	table	NOUN
gujaf-335	270	4	,	,	PUNCT
gujaf-335	270	5	the	the	DET
gujaf-335	270	6	value	value	NOUN
gujaf-335	270	7	of	of	ADP
gujaf-335	270	8	aic	aic	PROPN
gujaf-335	270	9	for	for	ADP
gujaf-335	270	10	the	the	DET
gujaf-335	270	11	model	model	NOUN
gujaf-335	270	12	based	base	VERB
gujaf-335	270	13	on	on	ADP
gujaf-335	270	14	the	the	DET
gujaf-335	270	15	roa	roa	PROPN
gujaf-335	270	16	variable	variable	NOUN
gujaf-335	270	17	is	be	AUX
gujaf-335	270	18	approximately	approximately	ADV
gujaf-335	270	19	-3.0586	-3.0586	ADJ
gujaf-335	270	20	while	while	SCONJ
gujaf-335	270	21	the	the	DET
gujaf-335	270	22	corresponding	corresponding	ADJ
gujaf-335	270	23	value	value	NOUN
gujaf-335	270	24	for	for	ADP
gujaf-335	270	25	the	the	DET
gujaf-335	270	26	same	same	ADJ
gujaf-335	270	27	aic	aic	PROPN
gujaf-335	270	28	based	base	VERB
gujaf-335	270	29	on	on	ADP
gujaf-335	270	30	roe	roe	PROPN
gujaf-335	270	31	as	as	ADP
gujaf-335	270	32	the	the	DET
gujaf-335	270	33	dependent	dependent	ADJ
gujaf-335	270	34	variable	variable	NOUN
gujaf-335	270	35	is	be	AUX
gujaf-335	270	36	approximately	approximately	ADV
gujaf-335	270	37	-1.0621	-1.0621	ADJ
gujaf-335	270	38	.	.	PUNCT
gujaf-335	271	1	on	on	ADP
gujaf-335	271	2	the	the	DET
gujaf-335	271	3	other	other	ADJ
gujaf-335	271	4	hand	hand	NOUN
gujaf-335	271	5	,	,	PUNCT
gujaf-335	271	6	the	the	DET
gujaf-335	271	7	table	table	NOUN
gujaf-335	271	8	shows	show	VERB
gujaf-335	271	9	that	that	SCONJ
gujaf-335	271	10	the	the	DET
gujaf-335	271	11	value	value	NOUN
gujaf-335	271	12	of	of	ADP
gujaf-335	271	13	sc	sc	PROPN
gujaf-335	271	14	based	base	VERB
gujaf-335	271	15	on	on	ADP
gujaf-335	271	16	the	the	DET
gujaf-335	271	17	model	model	NOUN
gujaf-335	271	18	estimated	estimate	VERB
gujaf-335	271	19	using	use	VERB
gujaf-335	271	20	roa	roa	PROPN
gujaf-335	271	21	as	as	ADP
gujaf-335	271	22	a	a	DET
gujaf-335	271	23	dependent	dependent	ADJ
gujaf-335	271	24	variable	variable	NOUN
gujaf-335	271	25	is	be	AUX
gujaf-335	271	26	approximately	approximately	ADV
gujaf-335	271	27	-2.5421	-2.5421	ADJ
gujaf-335	271	28	while	while	SCONJ
gujaf-335	271	29	the	the	DET
gujaf-335	271	30	value	value	NOUN
gujaf-335	271	31	based	base	VERB
gujaf-335	271	32	on	on	ADP
gujaf-335	271	33	the	the	DET
gujaf-335	271	34	roe	roe	NOUN
gujaf-335	271	35	model	model	NOUN
gujaf-335	271	36	is	be	AUX
gujaf-335	271	37	approximately	approximately	ADV
gujaf-335	271	38	-0.5456	-0.5456	NOUN
gujaf-335	271	39	.	.	PUNCT
gujaf-335	272	1	comparing	compare	VERB
gujaf-335	272	2	the	the	DET
gujaf-335	272	3	values	value	NOUN
gujaf-335	272	4	reveals	reveal	VERB
gujaf-335	272	5	that	that	SCONJ
gujaf-335	272	6	the	the	DET
gujaf-335	272	7	value	value	NOUN
gujaf-335	272	8	of	of	ADP
gujaf-335	272	9	aic	aic	PROPN
gujaf-335	272	10	for	for	ADP
gujaf-335	272	11	the	the	DET
gujaf-335	272	12	two	two	NUM
gujaf-335	272	13	models	model	NOUN
gujaf-335	272	14	based	base	VERB
gujaf-335	272	15	on	on	ADP
gujaf-335	272	16	the	the	DET
gujaf-335	272	17	dependent	dependent	ADJ
gujaf-335	272	18	variables	variable	NOUN
gujaf-335	272	19	are	be	AUX
gujaf-335	272	20	smaller	small	ADJ
gujaf-335	272	21	for	for	ADP
gujaf-335	272	22	the	the	DET
gujaf-335	272	23	roa	roa	NOUN
gujaf-335	272	24	model	model	NOUN
gujaf-335	272	25	and	and	CCONJ
gujaf-335	272	26	bigger	big	ADJ
gujaf-335	272	27	for	for	ADP
gujaf-335	272	28	the	the	DET
gujaf-335	272	29	roe	roe	PROPN
gujaf-335	272	30	model	model	PROPN
gujaf-335	272	31	.	.	PUNCT
gujaf-335	273	1	similarly	similarly	ADV
gujaf-335	273	2	,	,	PUNCT
gujaf-335	273	3	it	it	PRON
gujaf-335	273	4	can	can	AUX
gujaf-335	273	5	also	also	ADV
gujaf-335	273	6	be	be	AUX
gujaf-335	273	7	seen	see	VERB
gujaf-335	273	8	that	that	SCONJ
gujaf-335	273	9	the	the	DET
gujaf-335	273	10	value	value	NOUN
gujaf-335	273	11	of	of	ADP
gujaf-335	273	12	sc	sc	PROPN
gujaf-335	273	13	based	base	VERB
gujaf-335	273	14	on	on	ADP
gujaf-335	273	15	the	the	DET
gujaf-335	273	16	roa	roa	NOUN
gujaf-335	273	17	is	be	AUX
gujaf-335	273	18	lesser	less	ADJ
gujaf-335	273	19	in	in	ADP
gujaf-335	273	20	size	size	NOUN
gujaf-335	273	21	and	and	CCONJ
gujaf-335	273	22	magnitude	magnitude	NOUN
gujaf-335	273	23	than	than	ADP
gujaf-335	273	24	the	the	DET
gujaf-335	273	25	value	value	NOUN
gujaf-335	273	26	for	for	ADP
gujaf-335	273	27	the	the	DET
gujaf-335	273	28	same	same	ADJ
gujaf-335	273	29	sc	sc	NOUN
gujaf-335	273	30	based	base	VERB
gujaf-335	273	31	on	on	ADP
gujaf-335	273	32	roe	roe	PROPN
gujaf-335	273	33	as	as	ADP
gujaf-335	273	34	dependent	dependent	ADJ
gujaf-335	273	35	variable	variable	NOUN
gujaf-335	273	36	.	.	PUNCT
gujaf-335	274	1	thus	thus	ADV
gujaf-335	274	2	,	,	PUNCT
gujaf-335	274	3	since	since	SCONJ
gujaf-335	274	4	the	the	DET
gujaf-335	274	5	value	value	NOUN
gujaf-335	274	6	of	of	ADP
gujaf-335	274	7	the	the	DET
gujaf-335	274	8	fixed	fix	VERB
gujaf-335	274	9	panel	panel	NOUN
gujaf-335	274	10	model	model	NOUN
gujaf-335	274	11	based	base	VERB
gujaf-335	274	12	on	on	ADP
gujaf-335	274	13	roa	roa	PROPN
gujaf-335	274	14	is	be	AUX
gujaf-335	274	15	consistently	consistently	ADV
gujaf-335	274	16	lower	low	ADJ
gujaf-335	274	17	for	for	ADP
gujaf-335	274	18	both	both	CCONJ
gujaf-335	274	19	aic	aic	PROPN
gujaf-335	274	20	and	and	CCONJ
gujaf-335	274	21	sc	sc	PROPN
gujaf-335	274	22	,	,	PUNCT
gujaf-335	274	23	the	the	DET
gujaf-335	274	24	roa	roa	NOUN
gujaf-335	274	25	model	model	NOUN
gujaf-335	274	26	is	be	AUX
gujaf-335	274	27	said	say	VERB
gujaf-335	274	28	to	to	PART
gujaf-335	274	29	fit	fit	VERB
gujaf-335	274	30	better	well	ADV
gujaf-335	274	31	and	and	CCONJ
gujaf-335	274	32	has	have	VERB
gujaf-335	274	33	higher	high	ADJ
gujaf-335	274	34	explanatory	explanatory	ADJ
gujaf-335	274	35	power	power	NOUN
gujaf-335	274	36	than	than	ADP
gujaf-335	274	37	the	the	DET
gujaf-335	274	38	model	model	NOUN
gujaf-335	274	39	based	base	VERB
gujaf-335	274	40	on	on	ADP
gujaf-335	274	41	roe	roe	NOUN
gujaf-335	274	42	.	.	PUNCT
gujaf-335	275	1	thus	thus	ADV
gujaf-335	275	2	,	,	PUNCT
gujaf-335	275	3	the	the	DET
gujaf-335	275	4	roa	roa	NOUN
gujaf-335	275	5	model	model	NOUN
gujaf-335	275	6	is	be	AUX
gujaf-335	275	7	preferred	prefer	VERB
gujaf-335	275	8	and	and	CCONJ
gujaf-335	275	9	thus	thus	ADV
gujaf-335	275	10	selected	select	VERB
gujaf-335	275	11	for	for	ADP
gujaf-335	275	12	the	the	DET
gujaf-335	275	13	analysis	analysis	NOUN
gujaf-335	275	14	of	of	ADP
gujaf-335	275	15	the	the	DET
gujaf-335	275	16	relationship	relationship	NOUN
gujaf-335	275	17	in	in	ADP
gujaf-335	275	18	this	this	DET
gujaf-335	275	19	study	study	NOUN
gujaf-335	275	20	.	.	PUNCT
gujaf-335	276	1	the	the	DET
gujaf-335	276	2	choice	choice	NOUN
gujaf-335	276	3	is	be	AUX
gujaf-335	276	4	consistent	consistent	ADJ
gujaf-335	276	5	with	with	ADP
gujaf-335	276	6	the	the	DET
gujaf-335	276	7	model	model	NOUN
gujaf-335	276	8	statistics	statistic	NOUN
gujaf-335	276	9	earlier	early	ADV
gujaf-335	276	10	examined	examine	VERB
gujaf-335	276	11	because	because	SCONJ
gujaf-335	276	12	the	the	DET
gujaf-335	276	13	analysis	analysis	NOUN
gujaf-335	276	14	showed	show	VERB
gujaf-335	276	15	that	that	SCONJ
gujaf-335	276	16	the	the	DET
gujaf-335	276	17	roa	roa	NOUN
gujaf-335	276	18	-	-	PUNCT
gujaf-335	276	19	based	base	VERB
gujaf-335	276	20	model	model	NOUN
gujaf-335	276	21	has	have	VERB
gujaf-335	276	22	better	well	ADJ
gujaf-335	276	23	coefficient	coefficient	NOUN
gujaf-335	276	24	of	of	ADP
gujaf-335	276	25	determination	determination	NOUN
gujaf-335	276	26	,	,	PUNCT
gujaf-335	276	27	lower	low	ADJ
gujaf-335	276	28	standard	standard	ADJ
gujaf-335	276	29	error	error	NOUN
gujaf-335	276	30	and	and	CCONJ
gujaf-335	276	31	higher	high	ADJ
gujaf-335	276	32	fitness	fitness	NOUN
gujaf-335	276	33	value	value	NOUN
gujaf-335	276	34	and	and	CCONJ
gujaf-335	276	35	stronger	strong	ADJ
gujaf-335	276	36	level	level	NOUN
gujaf-335	276	37	of	of	ADP
gujaf-335	276	38	significance	significance	NOUN
gujaf-335	276	39	than	than	ADP
gujaf-335	276	40	the	the	DET
gujaf-335	276	41	roe	roe	NOUN
gujaf-335	276	42	-	-	PUNCT
gujaf-335	276	43	based	base	VERB
gujaf-335	276	44	model	model	NOUN
gujaf-335	276	45	which	which	PRON
gujaf-335	276	46	is	be	AUX
gujaf-335	276	47	not	not	PART
gujaf-335	276	48	significant	significant	ADJ
gujaf-335	276	49	at	at	ADP
gujaf-335	276	50	any	any	PRON
gujaf-335	276	51	of	of	ADP
gujaf-335	276	52	the	the	DET
gujaf-335	276	53	conventional	conventional	ADJ
gujaf-335	276	54	levels	level	NOUN
gujaf-335	276	55	.	.	PUNCT
gujaf-335	277	1	thus	thus	ADV
gujaf-335	277	2	,	,	PUNCT
gujaf-335	277	3	the	the	DET
gujaf-335	277	4	analysis	analysis	NOUN
gujaf-335	277	5	of	of	ADP
gujaf-335	277	6	the	the	DET
gujaf-335	277	7	findings	finding	NOUN
gujaf-335	277	8	of	of	ADP
gujaf-335	277	9	this	this	DET
gujaf-335	277	10	study	study	NOUN
gujaf-335	277	11	proceeds	proceed	NOUN
gujaf-335	277	12	based	base	VERB
gujaf-335	277	13	on	on	ADP
gujaf-335	277	14	the	the	DET
gujaf-335	277	15	fixed	fix	VERB
gujaf-335	277	16	effect	effect	NOUN
gujaf-335	277	17	panel	panel	NOUN
gujaf-335	277	18	regression	regression	NOUN
gujaf-335	277	19	based	base	VERB
gujaf-335	277	20	on	on	ADP
gujaf-335	277	21	roa	roa	PROPN
gujaf-335	277	22	as	as	ADP
gujaf-335	277	23	dependent	dependent	ADJ
gujaf-335	277	24	variable	variable	NOUN
gujaf-335	277	25	.	.	PUNCT
gujaf-335	278	1	correlation	correlation	NOUN
gujaf-335	278	2	matrix	matrix	NOUN
gujaf-335	278	3	table	table	NOUN
gujaf-335	278	4	3	3	NUM
gujaf-335	278	5	correlation	correlation	NOUN
gujaf-335	278	6	matrix	matrix	NOUN
gujaf-335	278	7	roa	roa	PROPN
gujaf-335	278	8	sta	sta	PROPN
gujaf-335	278	9	exr	exr	PROPN
gujaf-335	278	10	roa	roa	PROPN
gujaf-335	278	11	1	1	NUM
gujaf-335	278	12	sta	sta	NOUN
gujaf-335	278	13	0.03	0.03	NUM
gujaf-335	278	14	1	1	NUM
gujaf-335	278	15	exr	exr	PROPN
gujaf-335	278	16	0.03	0.03	NUM
gujaf-335	278	17	0.38	0.38	NUM
gujaf-335	278	18	1	1	NUM
gujaf-335	278	19	source	source	NOUN
gujaf-335	278	20	:	:	PUNCT
gujaf-335	278	21	eviews	eviews	PROPN
gujaf-335	278	22	10	10	NUM
gujaf-335	278	23	output	output	NOUN
gujaf-335	278	24	,	,	PUNCT
gujaf-335	278	25	2024	2024	NUM
gujaf-335	278	26	it	it	PRON
gujaf-335	278	27	can	can	AUX
gujaf-335	278	28	be	be	AUX
gujaf-335	278	29	seen	see	VERB
gujaf-335	278	30	from	from	ADP
gujaf-335	278	31	table	table	NOUN
gujaf-335	278	32	3	3	NUM
gujaf-335	278	33	that	that	SCONJ
gujaf-335	278	34	the	the	DET
gujaf-335	278	35	direction	direction	NOUN
gujaf-335	278	36	and	and	CCONJ
gujaf-335	278	37	magnitude	magnitude	NOUN
gujaf-335	278	38	of	of	ADP
gujaf-335	278	39	the	the	DET
gujaf-335	278	40	correlation	correlation	NOUN
gujaf-335	278	41	between	between	ADP
gujaf-335	278	42	the	the	DET
gujaf-335	278	43	variables	variable	NOUN
gujaf-335	278	44	of	of	ADP
gujaf-335	278	45	the	the	DET
gujaf-335	278	46	study	study	NOUN
gujaf-335	278	47	based	base	VERB
gujaf-335	278	48	on	on	ADP
gujaf-335	278	49	financial	financial	ADJ
gujaf-335	278	50	performance	performance	NOUN
gujaf-335	278	51	proxied	proxie	VERB
gujaf-335	278	52	by	by	ADP
gujaf-335	278	53	return	return	NOUN
gujaf-335	278	54	on	on	ADP
gujaf-335	278	55	asset	asset	NOUN
gujaf-335	278	56	(	(	PUNCT
gujaf-335	278	57	roa	roa	PROPN
gujaf-335	278	58	)	)	PUNCT
gujaf-335	278	59	as	as	ADP
gujaf-335	278	60	the	the	DET
gujaf-335	278	61	gusau	gusau	ADJ
gujaf-335	278	62	journal	journal	NOUN
gujaf-335	278	63	of	of	ADP
gujaf-335	278	64	accounting	accounting	NOUN
gujaf-335	278	65	and	and	CCONJ
gujaf-335	278	66	finance	finance	NOUN
gujaf-335	278	67	,	,	PUNCT
gujaf-335	278	68	vol	vol	NOUN
gujaf-335	278	69	.	.	PROPN
gujaf-335	278	70	5	5	NUM
gujaf-335	278	71	,	,	PUNCT
gujaf-335	278	72	issue	issue	NOUN
gujaf-335	278	73	2	2	NUM
gujaf-335	278	74	,	,	PUNCT
gujaf-335	278	75	october	october	PROPN
gujaf-335	278	76	,	,	PUNCT
gujaf-335	278	77	2024	2024	NUM
gujaf-335	278	78	292	292	NUM
gujaf-335	278	79	dependent	dependent	ADJ
gujaf-335	278	80	variable	variable	NOUN
gujaf-335	278	81	shows	show	VERB
gujaf-335	278	82	positive	positive	ADJ
gujaf-335	278	83	and	and	CCONJ
gujaf-335	278	84	negative	negative	ADJ
gujaf-335	278	85	associations	association	NOUN
gujaf-335	278	86	with	with	ADP
gujaf-335	278	87	the	the	DET
gujaf-335	278	88	variables	variable	NOUN
gujaf-335	278	89	.	.	PUNCT
gujaf-335	279	1	the	the	DET
gujaf-335	279	2	correlation	correlation	NOUN
gujaf-335	279	3	between	between	ADP
gujaf-335	279	4	roa	roa	PROPN
gujaf-335	279	5	and	and	CCONJ
gujaf-335	279	6	sta	sta	NOUN
gujaf-335	279	7	is	be	AUX
gujaf-335	279	8	0.03	0.03	NUM
gujaf-335	279	9	,	,	PUNCT
gujaf-335	279	10	this	this	PRON
gujaf-335	279	11	indicates	indicate	VERB
gujaf-335	279	12	that	that	SCONJ
gujaf-335	279	13	roa	roa	PROPN
gujaf-335	279	14	associate	associate	NOUN
gujaf-335	279	15	positively	positively	ADV
gujaf-335	279	16	with	with	ADP
gujaf-335	279	17	sta	sta	NOUN
gujaf-335	279	18	.	.	PUNCT
gujaf-335	280	1	the	the	DET
gujaf-335	280	2	correlation	correlation	NOUN
gujaf-335	280	3	between	between	ADP
gujaf-335	280	4	roa	roa	PROPN
gujaf-335	280	5	and	and	CCONJ
gujaf-335	280	6	exr	exr	PROPN
gujaf-335	280	7	is	be	AUX
gujaf-335	280	8	also	also	ADV
gujaf-335	280	9	0.03	0.03	NUM
gujaf-335	280	10	.	.	PUNCT
gujaf-335	281	1	this	this	PRON
gujaf-335	281	2	indicates	indicate	VERB
gujaf-335	281	3	that	that	SCONJ
gujaf-335	281	4	roa	roa	PROPN
gujaf-335	281	5	associates	associate	NOUN
gujaf-335	281	6	weakly	weakly	ADV
gujaf-335	281	7	and	and	CCONJ
gujaf-335	281	8	positively	positively	ADV
gujaf-335	281	9	with	with	ADP
gujaf-335	281	10	exr	exr	PROPN
gujaf-335	281	11	.	.	PUNCT
gujaf-335	282	1	the	the	DET
gujaf-335	282	2	table	table	NOUN
gujaf-335	282	3	equally	equally	ADV
gujaf-335	282	4	reveals	reveal	VERB
gujaf-335	282	5	that	that	SCONJ
gujaf-335	282	6	exr	exr	PROPN
gujaf-335	282	7	has	have	VERB
gujaf-335	282	8	a	a	DET
gujaf-335	282	9	moderate	moderate	ADJ
gujaf-335	282	10	and	and	CCONJ
gujaf-335	282	11	positive	positive	ADJ
gujaf-335	282	12	association	association	NOUN
gujaf-335	282	13	of	of	ADP
gujaf-335	282	14	0.38	0.38	NUM
gujaf-335	282	15	with	with	ADP
gujaf-335	282	16	stata	stata	PROPN
gujaf-335	282	17	.	.	PUNCT
gujaf-335	283	1	hausman	hausman	PROPN
gujaf-335	283	2	specification	specification	PROPN
gujaf-335	283	3	test	test	NOUN
gujaf-335	283	4	table	table	NOUN
gujaf-335	283	5	4	4	NUM
gujaf-335	283	6	shows	show	VERB
gujaf-335	283	7	the	the	DET
gujaf-335	283	8	result	result	NOUN
gujaf-335	283	9	of	of	ADP
gujaf-335	283	10	a	a	DET
gujaf-335	283	11	hausman	hausman	ADJ
gujaf-335	283	12	specification	specification	NOUN
gujaf-335	283	13	test	test	NOUN
gujaf-335	283	14	conducted	conduct	VERB
gujaf-335	283	15	to	to	PART
gujaf-335	283	16	determine	determine	VERB
gujaf-335	283	17	which	which	PRON
gujaf-335	283	18	of	of	ADP
gujaf-335	283	19	the	the	DET
gujaf-335	283	20	models	model	NOUN
gujaf-335	283	21	between	between	ADP
gujaf-335	283	22	fixed	fix	VERB
gujaf-335	283	23	effect	effect	NOUN
gujaf-335	283	24	and	and	CCONJ
gujaf-335	283	25	random	random	ADJ
gujaf-335	283	26	effect	effect	NOUN
gujaf-335	283	27	would	would	AUX
gujaf-335	283	28	be	be	AUX
gujaf-335	283	29	used	use	VERB
gujaf-335	283	30	for	for	ADP
gujaf-335	283	31	estimation	estimation	NOUN
gujaf-335	283	32	.	.	PUNCT
gujaf-335	284	1	table	table	NOUN
gujaf-335	284	2	4	4	NUM
gujaf-335	284	3	hausman	hausman	ADJ
gujaf-335	284	4	test	test	NOUN
gujaf-335	284	5	for	for	ADP
gujaf-335	284	6	roa	roa	PROPN
gujaf-335	284	7	*	*	PUNCT
gujaf-335	284	8	cross	cross	ADJ
gujaf-335	284	9	-	-	ADJ
gujaf-335	284	10	section	section	ADJ
gujaf-335	284	11	test	test	NOUN
gujaf-335	284	12	variance	variance	NOUN
gujaf-335	284	13	is	be	AUX
gujaf-335	284	14	invalid	invalid	ADJ
gujaf-335	284	15	.	.	PUNCT
gujaf-335	285	1	hausman	hausman	PROPN
gujaf-335	285	2	statistic	statistic	PROPN
gujaf-335	285	3	set	set	VERB
gujaf-335	285	4	to	to	ADP
gujaf-335	285	5	zero	zero	NUM
gujaf-335	285	6	.	.	PUNCT
gujaf-335	286	1	source	source	NOUN
gujaf-335	286	2	:	:	PUNCT
gujaf-335	286	3	researcher	researcher	NOUN
gujaf-335	286	4	’s	’s	PART
gujaf-335	286	5	compilations	compilation	NOUN
gujaf-335	286	6	from	from	ADP
gujaf-335	286	7	eviews10	eviews10	ADJ
gujaf-335	286	8	output	output	NOUN
gujaf-335	286	9	,	,	PUNCT
gujaf-335	286	10	2024	2024	NUM
gujaf-335	286	11	.	.	PUNCT
gujaf-335	287	1	the	the	DET
gujaf-335	287	2	result	result	NOUN
gujaf-335	287	3	from	from	ADP
gujaf-335	287	4	table	table	NOUN
gujaf-335	287	5	4	4	NUM
gujaf-335	287	6	depicts	depict	VERB
gujaf-335	287	7	a	a	DET
gujaf-335	287	8	probability	probability	NOUN
gujaf-335	287	9	<	<	X
gujaf-335	287	10	chi2	chi2	NOUN
gujaf-335	287	11	of	of	ADP
gujaf-335	287	12	.000000	.000000	PROPN
gujaf-335	287	13	,	,	PUNCT
gujaf-335	287	14	a	a	DET
gujaf-335	287	15	value	value	NOUN
gujaf-335	287	16	that	that	PRON
gujaf-335	287	17	is	be	AUX
gujaf-335	287	18	less	less	ADJ
gujaf-335	287	19	than	than	ADP
gujaf-335	287	20	0.05	0.05	NUM
gujaf-335	287	21	.	.	PUNCT
gujaf-335	288	1	this	this	DET
gujaf-335	288	2	result	result	NOUN
gujaf-335	288	3	implies	imply	VERB
gujaf-335	288	4	that	that	SCONJ
gujaf-335	288	5	the	the	DET
gujaf-335	288	6	null	null	ADJ
gujaf-335	288	7	hypothesis	hypothesis	NOUN
gujaf-335	288	8	which	which	PRON
gujaf-335	288	9	states	state	VERB
gujaf-335	288	10	that	that	DET
gujaf-335	288	11	difference	difference	NOUN
gujaf-335	288	12	in	in	ADP
gujaf-335	288	13	coefficient	coefficient	NOUN
gujaf-335	288	14	not	not	PART
gujaf-335	288	15	systematic	systematic	ADJ
gujaf-335	288	16	is	be	AUX
gujaf-335	288	17	rejected	reject	VERB
gujaf-335	288	18	,	,	PUNCT
gujaf-335	288	19	so	so	CCONJ
gujaf-335	288	20	the	the	DET
gujaf-335	288	21	fixed	fix	VERB
gujaf-335	288	22	effect	effect	NOUN
gujaf-335	288	23	model	model	NOUN
gujaf-335	288	24	is	be	AUX
gujaf-335	288	25	the	the	DET
gujaf-335	288	26	more	more	ADV
gujaf-335	288	27	appropriate	appropriate	ADJ
gujaf-335	288	28	model	model	NOUN
gujaf-335	288	29	for	for	ADP
gujaf-335	288	30	this	this	DET
gujaf-335	288	31	study	study	NOUN
gujaf-335	288	32	.	.	PUNCT
gujaf-335	289	1	likewise	likewise	ADV
gujaf-335	289	2	,	,	PUNCT
gujaf-335	289	3	the	the	DET
gujaf-335	289	4	p	p	NOUN
gujaf-335	289	5	-	-	PUNCT
gujaf-335	289	6	value	value	NOUN
gujaf-335	289	7	of	of	ADP
gujaf-335	289	8	1.0000	1.0000	NUM
gujaf-335	289	9	which	which	PRON
gujaf-335	289	10	is	be	AUX
gujaf-335	289	11	greater	great	ADJ
gujaf-335	289	12	than	than	ADP
gujaf-335	289	13	the	the	DET
gujaf-335	289	14	significance	significance	NOUN
gujaf-335	289	15	level	level	NOUN
gujaf-335	289	16	is	be	AUX
gujaf-335	289	17	an	an	DET
gujaf-335	289	18	indication	indication	NOUN
gujaf-335	289	19	that	that	SCONJ
gujaf-335	289	20	fixed	fix	VERB
gujaf-335	289	21	effect	effect	NOUN
gujaf-335	289	22	model	model	NOUN
gujaf-335	289	23	.	.	PUNCT
gujaf-335	289	24	table	table	NOUN
gujaf-335	289	25	5	5	NUM
gujaf-335	289	26	fixed	fix	VERB
gujaf-335	289	27	effect	effect	NOUN
gujaf-335	289	28	panel	panel	NOUN
gujaf-335	289	29	regression	regression	NOUN
gujaf-335	289	30	results	result	NOUN
gujaf-335	289	31	for	for	ADP
gujaf-335	289	32	moderating	moderate	VERB
gujaf-335	289	33	relationship	relationship	NOUN
gujaf-335	289	34	roa	roa	PROPN
gujaf-335	289	35	variable	variable	NOUN
gujaf-335	289	36	coefficient/	coefficient/	NUM
gujaf-335	289	37	standard	standard	ADJ
gujaf-335	289	38	error	error	NOUN
gujaf-335	289	39	t	t	PROPN
gujaf-335	289	40	-	-	PUNCT
gujaf-335	289	41	statistics	statistic	NOUN
gujaf-335	289	42	constant	constant	ADJ
gujaf-335	289	43	-0.476	-0.476	PRON
gujaf-335	289	44	(	(	PUNCT
gujaf-335	289	45	0.410	0.410	NUM
gujaf-335	289	46	)	)	PUNCT
gujaf-335	289	47	-1.160	-1.160	PUNCT
gujaf-335	289	48	sta	sta	NOUN
gujaf-335	289	49	-0.256	-0.256	PUNCT
gujaf-335	289	50	(	(	PUNCT
gujaf-335	289	51	0.125	0.125	NUM
gujaf-335	289	52	)	)	PUNCT
gujaf-335	289	53	-2.049	-2.049	NOUN
gujaf-335	289	54	*	*	PUNCT
gujaf-335	289	55	*	*	PUNCT
gujaf-335	289	56	exr	exr	PROPN
gujaf-335	289	57	-0.987	-0.987	X
gujaf-335	289	58	(	(	PUNCT
gujaf-335	289	59	0.514	0.514	NUM
gujaf-335	289	60	)	)	PUNCT
gujaf-335	289	61	-1.920	-1.920	NOUN
gujaf-335	289	62	*	*	PUNCT
gujaf-335	289	63	*	*	PUNCT
gujaf-335	289	64	ar(1	ar(1	NOUN
gujaf-335	289	65	)	)	PUNCT
gujaf-335	289	66	0.556	0.556	NUM
gujaf-335	289	67	(	(	PUNCT
gujaf-335	289	68	0.077	0.077	NUM
gujaf-335	289	69	)	)	PUNCT
gujaf-335	289	70	7.269	7.269	NUM
gujaf-335	289	71	*	*	PUNCT
gujaf-335	289	72	*	*	PUNCT
gujaf-335	289	73	*	*	PUNCT
gujaf-335	289	74	r	r	X
gujaf-335	289	75	-	-	PUNCT
gujaf-335	289	76	squared	square	VERB
gujaf-335	289	77	0.865	0.865	NUM
gujaf-335	289	78	adj	adj	NOUN
gujaf-335	289	79	.	.	PUNCT
gujaf-335	290	1	r	r	X
gujaf-335	290	2	-	-	PUNCT
gujaf-335	290	3	squared	square	VERB
gujaf-335	290	4	0.837	0.837	NUM
gujaf-335	290	5	s.	s.	PROPN
gujaf-335	290	6	e.	e.	PROPN
gujaf-335	290	7	regression	regression	PROPN
gujaf-335	290	8	0.131	0.131	NUM
gujaf-335	290	9	durbin	durbin	ADJ
gujaf-335	290	10	watson	watson	PROPN
gujaf-335	290	11	1.991	1.991	NUM
gujaf-335	290	12	f	f	PROPN
gujaf-335	290	13	-	-	PUNCT
gujaf-335	290	14	statistics	statistic	NOUN
gujaf-335	290	15	30.887	30.887	NUM
gujaf-335	290	16	*	*	PUNCT
gujaf-335	290	17	*	*	PUNCT
gujaf-335	290	18	,	,	PUNCT
gujaf-335	290	19	*	*	PUNCT
gujaf-335	290	20	*	*	PUNCT
gujaf-335	290	21	and	and	CCONJ
gujaf-335	290	22	*	*	NOUN
gujaf-335	290	23	*	*	PUNCT
gujaf-335	290	24	*	*	PUNCT
gujaf-335	290	25	imply	imply	VERB
gujaf-335	290	26	significance	significance	NOUN
gujaf-335	290	27	at	at	ADP
gujaf-335	290	28	the	the	DET
gujaf-335	290	29	10	10	NUM
gujaf-335	290	30	%	%	NOUN
gujaf-335	290	31	,	,	PUNCT
gujaf-335	290	32	5	5	NUM
gujaf-335	290	33	%	%	NOUN
gujaf-335	290	34	and	and	CCONJ
gujaf-335	290	35	1	1	NUM
gujaf-335	290	36	%	%	NOUN
gujaf-335	290	37	levels	level	NOUN
gujaf-335	290	38	respectively	respectively	ADV
gujaf-335	290	39	.	.	PUNCT
gujaf-335	291	1	source	source	NOUN
gujaf-335	291	2	:	:	PUNCT
gujaf-335	291	3	researcher	researcher	NOUN
gujaf-335	291	4	’s	’s	PART
gujaf-335	291	5	compilations	compilation	NOUN
gujaf-335	291	6	from	from	ADP
gujaf-335	291	7	eviews10	eviews10	ADJ
gujaf-335	291	8	output	output	NOUN
gujaf-335	291	9	,	,	PUNCT
gujaf-335	291	10	2024	2024	NUM
gujaf-335	291	11	table	table	NOUN
gujaf-335	291	12	5	5	NUM
gujaf-335	291	13	shows	show	VERB
gujaf-335	291	14	that	that	SCONJ
gujaf-335	291	15	the	the	DET
gujaf-335	291	16	coefficient	coefficient	NOUN
gujaf-335	291	17	of	of	ADP
gujaf-335	291	18	sectoral	sectoral	ADJ
gujaf-335	291	19	allocation	allocation	NOUN
gujaf-335	291	20	is	be	AUX
gujaf-335	291	21	approximately	approximately	ADV
gujaf-335	291	22	-0.256	-0.256	NUM
gujaf-335	291	23	with	with	ADP
gujaf-335	291	24	a	a	DET
gujaf-335	291	25	corresponding	corresponding	ADJ
gujaf-335	291	26	t	t	PROPN
gujaf-335	291	27	-	-	PUNCT
gujaf-335	291	28	statistics	statistic	NOUN
gujaf-335	291	29	of	of	ADP
gujaf-335	291	30	-2.049	-2.049	PRON
gujaf-335	291	31	which	which	PRON
gujaf-335	291	32	is	be	AUX
gujaf-335	291	33	significant	significant	ADJ
gujaf-335	291	34	at	at	ADP
gujaf-335	291	35	5	5	NUM
gujaf-335	291	36	%	%	NOUN
gujaf-335	291	37	.	.	PUNCT
gujaf-335	292	1	the	the	DET
gujaf-335	292	2	negative	negative	ADJ
gujaf-335	292	3	coefficient	coefficient	NOUN
gujaf-335	292	4	of	of	ADP
gujaf-335	292	5	sectoral	sectoral	ADJ
gujaf-335	292	6	allocation	allocation	NOUN
gujaf-335	292	7	indicates	indicate	VERB
gujaf-335	292	8	that	that	SCONJ
gujaf-335	292	9	an	an	DET
gujaf-335	292	10	increase	increase	NOUN
gujaf-335	292	11	in	in	ADP
gujaf-335	292	12	sectoral	sectoral	ADJ
gujaf-335	292	13	allocation	allocation	NOUN
gujaf-335	292	14	will	will	AUX
gujaf-335	292	15	lead	lead	VERB
gujaf-335	292	16	to	to	ADP
gujaf-335	292	17	a	a	DET
gujaf-335	292	18	decrease	decrease	NOUN
gujaf-335	292	19	of	of	ADP
gujaf-335	292	20	approximately	approximately	ADV
gujaf-335	292	21	-0.256	-0.256	NUM
gujaf-335	292	22	in	in	ADP
gujaf-335	292	23	financial	financial	ADJ
gujaf-335	292	24	performance	performance	NOUN
gujaf-335	292	25	of	of	ADP
gujaf-335	292	26	the	the	DET
gujaf-335	292	27	manufacturing	manufacturing	NOUN
gujaf-335	292	28	firms	firm	NOUN
gujaf-335	292	29	in	in	ADP
gujaf-335	292	30	nigeria	nigeria	PROPN
gujaf-335	292	31	.	.	PUNCT
gujaf-335	293	1	the	the	DET
gujaf-335	293	2	roa	roa	PROPN
gujaf-335	293	3	test	test	NOUN
gujaf-335	293	4	summary	summary	NOUN
gujaf-335	293	5	chi	chi	PROPN
gujaf-335	293	6	-	-	PUNCT
gujaf-335	293	7	sq	sq	PROPN
gujaf-335	293	8	.	.	PROPN
gujaf-335	293	9	statistic	statistic	ADJ
gujaf-335	293	10	chi	chi	PROPN
gujaf-335	293	11	-	-	PUNCT
gujaf-335	293	12	sq	sq	PROPN
gujaf-335	293	13	.	.	PROPN
gujaf-335	293	14	df	df	PROPN
gujaf-335	293	15	probability	probability	NOUN
gujaf-335	293	16	breusch	breusch	PROPN
gujaf-335	293	17	-	-	PUNCT
gujaf-335	293	18	pagan	pagan	VERB
gujaf-335	293	19	lm	lm	ADP
gujaf-335	293	20	0.000000	0.000000	NUM
gujaf-335	293	21	8	8	NUM
gujaf-335	293	22	1.0000	1.0000	NUM
gujaf-335	293	23	gusau	gusau	ADJ
gujaf-335	293	24	journal	journal	NOUN
gujaf-335	293	25	of	of	ADP
gujaf-335	293	26	accounting	accounting	NOUN
gujaf-335	293	27	and	and	CCONJ
gujaf-335	293	28	finance	finance	NOUN
gujaf-335	293	29	,	,	PUNCT
gujaf-335	293	30	vol	vol	NOUN
gujaf-335	293	31	.	.	PROPN
gujaf-335	293	32	5	5	NUM
gujaf-335	293	33	,	,	PUNCT
gujaf-335	293	34	issue	issue	NOUN
gujaf-335	293	35	2	2	NUM
gujaf-335	293	36	,	,	PUNCT
gujaf-335	293	37	october	october	PROPN
gujaf-335	293	38	,	,	PUNCT
gujaf-335	293	39	2024	2024	NUM
gujaf-335	293	40	293	293	NUM
gujaf-335	293	41	coefficient	coefficient	NOUN
gujaf-335	293	42	of	of	ADP
gujaf-335	293	43	sectoral	sectoral	ADJ
gujaf-335	293	44	allocation	allocation	NOUN
gujaf-335	293	45	which	which	PRON
gujaf-335	293	46	is	be	AUX
gujaf-335	293	47	significant	significant	ADJ
gujaf-335	293	48	suggest	suggest	VERB
gujaf-335	293	49	that	that	SCONJ
gujaf-335	293	50	the	the	DET
gujaf-335	293	51	effect	effect	NOUN
gujaf-335	293	52	is	be	AUX
gujaf-335	293	53	statistically	statistically	ADV
gujaf-335	293	54	negligible	negligible	ADJ
gujaf-335	293	55	.	.	PUNCT
gujaf-335	294	1	additionally	additionally	ADV
gujaf-335	294	2	,	,	PUNCT
gujaf-335	294	3	it	it	PRON
gujaf-335	294	4	can	can	AUX
gujaf-335	294	5	be	be	AUX
gujaf-335	294	6	seen	see	VERB
gujaf-335	294	7	that	that	SCONJ
gujaf-335	294	8	the	the	DET
gujaf-335	294	9	exchange	exchange	NOUN
gujaf-335	294	10	rate	rate	NOUN
gujaf-335	294	11	has	have	VERB
gujaf-335	294	12	a	a	DET
gujaf-335	294	13	coefficient	coefficient	NOUN
gujaf-335	294	14	of	of	ADP
gujaf-335	294	15	approximately	approximately	ADV
gujaf-335	294	16	-0.987	-0.987	PUNCT
gujaf-335	294	17	with	with	ADP
gujaf-335	294	18	a	a	DET
gujaf-335	294	19	corresponding	corresponding	ADJ
gujaf-335	294	20	t	t	PROPN
gujaf-335	294	21	-	-	PUNCT
gujaf-335	294	22	statistics	statistic	NOUN
gujaf-335	294	23	of	of	ADP
gujaf-335	294	24	-1.920	-1.920	NUM
gujaf-335	294	25	which	which	PRON
gujaf-335	294	26	is	be	AUX
gujaf-335	294	27	significant	significant	ADJ
gujaf-335	294	28	at	at	ADP
gujaf-335	294	29	5	5	NUM
gujaf-335	294	30	%	%	NOUN
gujaf-335	294	31	level	level	NOUN
gujaf-335	294	32	.	.	PUNCT
gujaf-335	295	1	the	the	DET
gujaf-335	295	2	result	result	NOUN
gujaf-335	295	3	also	also	ADV
gujaf-335	295	4	shows	show	VERB
gujaf-335	295	5	that	that	SCONJ
gujaf-335	295	6	exchange	exchange	NOUN
gujaf-335	295	7	rate	rate	NOUN
gujaf-335	295	8	affects	affect	VERB
gujaf-335	295	9	financial	financial	ADJ
gujaf-335	295	10	performance	performance	NOUN
gujaf-335	295	11	of	of	ADP
gujaf-335	295	12	manufacturing	manufacturing	NOUN
gujaf-335	295	13	firms	firm	NOUN
gujaf-335	295	14	in	in	ADP
gujaf-335	295	15	nigeria	nigeria	PROPN
gujaf-335	295	16	.	.	PUNCT
gujaf-335	296	1	this	this	PRON
gujaf-335	296	2	implies	imply	VERB
gujaf-335	296	3	that	that	SCONJ
gujaf-335	296	4	a	a	DET
gujaf-335	296	5	percentage	percentage	NOUN
gujaf-335	296	6	increase	increase	NOUN
gujaf-335	296	7	in	in	ADP
gujaf-335	296	8	interest	interest	NOUN
gujaf-335	296	9	rate	rate	NOUN
gujaf-335	296	10	will	will	AUX
gujaf-335	296	11	result	result	VERB
gujaf-335	296	12	in	in	ADP
gujaf-335	296	13	approximately	approximately	ADV
gujaf-335	296	14	-0.987	-0.987	NUM
gujaf-335	296	15	decrease	decrease	NOUN
gujaf-335	296	16	in	in	ADP
gujaf-335	296	17	the	the	DET
gujaf-335	296	18	financial	financial	ADJ
gujaf-335	296	19	performance	performance	NOUN
gujaf-335	296	20	of	of	ADP
gujaf-335	296	21	the	the	DET
gujaf-335	296	22	manufacturing	manufacturing	NOUN
gujaf-335	296	23	firms	firm	NOUN
gujaf-335	296	24	in	in	ADP
gujaf-335	296	25	nigeria	nigeria	PROPN
gujaf-335	296	26	.	.	PUNCT
gujaf-335	297	1	similarly	similarly	ADV
gujaf-335	297	2	,	,	PUNCT
gujaf-335	297	3	the	the	DET
gujaf-335	297	4	significance	significance	NOUN
gujaf-335	297	5	of	of	ADP
gujaf-335	297	6	the	the	DET
gujaf-335	297	7	coefficient	coefficient	NOUN
gujaf-335	297	8	of	of	ADP
gujaf-335	297	9	interest	interest	NOUN
gujaf-335	297	10	rate	rate	NOUN
gujaf-335	297	11	suggests	suggest	VERB
gujaf-335	297	12	that	that	SCONJ
gujaf-335	297	13	the	the	DET
gujaf-335	297	14	effect	effect	NOUN
gujaf-335	297	15	of	of	ADP
gujaf-335	297	16	the	the	DET
gujaf-335	297	17	exchange	exchange	NOUN
gujaf-335	297	18	rate	rate	NOUN
gujaf-335	297	19	on	on	ADP
gujaf-335	297	20	the	the	DET
gujaf-335	297	21	financial	financial	ADJ
gujaf-335	297	22	performance	performance	NOUN
gujaf-335	297	23	of	of	ADP
gujaf-335	297	24	manufacturing	manufacturing	NOUN
gujaf-335	297	25	firms	firm	NOUN
gujaf-335	297	26	in	in	ADP
gujaf-335	297	27	nigeria	nigeria	PROPN
gujaf-335	297	28	is	be	AUX
gujaf-335	297	29	statistically	statistically	ADV
gujaf-335	297	30	reasonable	reasonable	ADJ
gujaf-335	297	31	.	.	PUNCT
gujaf-335	298	1	discussion	discussion	NOUN
gujaf-335	298	2	of	of	ADP
gujaf-335	298	3	findings	finding	NOUN
gujaf-335	298	4	the	the	DET
gujaf-335	298	5	study	study	NOUN
gujaf-335	298	6	found	find	VERB
gujaf-335	298	7	that	that	SCONJ
gujaf-335	298	8	sectoral	sectoral	ADJ
gujaf-335	298	9	allocation	allocation	NOUN
gujaf-335	298	10	has	have	VERB
gujaf-335	298	11	a	a	DET
gujaf-335	298	12	negative	negative	ADJ
gujaf-335	298	13	significant	significant	ADJ
gujaf-335	298	14	effect	effect	NOUN
gujaf-335	298	15	on	on	ADP
gujaf-335	298	16	the	the	DET
gujaf-335	298	17	financial	financial	ADJ
gujaf-335	298	18	performance	performance	NOUN
gujaf-335	298	19	of	of	ADP
gujaf-335	298	20	manufacturing	manufacturing	NOUN
gujaf-335	298	21	firms	firm	NOUN
gujaf-335	298	22	in	in	ADP
gujaf-335	298	23	nigeria	nigeria	PROPN
gujaf-335	298	24	.	.	PUNCT
gujaf-335	299	1	this	this	DET
gujaf-335	299	2	negative	negative	ADJ
gujaf-335	299	3	effect	effect	NOUN
gujaf-335	299	4	implies	imply	VERB
gujaf-335	299	5	that	that	SCONJ
gujaf-335	299	6	financial	financial	ADJ
gujaf-335	299	7	performance	performance	NOUN
gujaf-335	299	8	decreases	decrease	VERB
gujaf-335	299	9	as	as	ADP
gujaf-335	299	10	sectoral	sectoral	ADJ
gujaf-335	299	11	allocation	allocation	NOUN
gujaf-335	299	12	increases	increase	NOUN
gujaf-335	299	13	even	even	ADV
gujaf-335	299	14	though	though	SCONJ
gujaf-335	299	15	it	it	PRON
gujaf-335	299	16	is	be	AUX
gujaf-335	299	17	expected	expect	VERB
gujaf-335	299	18	that	that	SCONJ
gujaf-335	299	19	the	the	PRON
gujaf-335	299	20	more	more	ADV
gujaf-335	299	21	the	the	DET
gujaf-335	299	22	sectoral	sectoral	ADJ
gujaf-335	299	23	allocation	allocation	NOUN
gujaf-335	299	24	the	the	PRON
gujaf-335	299	25	better	well	ADJ
gujaf-335	299	26	the	the	DET
gujaf-335	299	27	financial	financial	ADJ
gujaf-335	299	28	performance	performance	NOUN
gujaf-335	299	29	.	.	PUNCT
gujaf-335	300	1	this	this	DET
gujaf-335	300	2	negative	negative	ADJ
gujaf-335	300	3	effect	effect	NOUN
gujaf-335	300	4	can	can	AUX
gujaf-335	300	5	be	be	AUX
gujaf-335	300	6	attributed	attribute	VERB
gujaf-335	300	7	to	to	ADP
gujaf-335	300	8	the	the	DET
gujaf-335	300	9	fact	fact	NOUN
gujaf-335	300	10	that	that	SCONJ
gujaf-335	300	11	in	in	ADP
gujaf-335	300	12	nigeria	nigeria	PROPN
gujaf-335	300	13	,	,	PUNCT
gujaf-335	300	14	banks	bank	NOUN
gujaf-335	300	15	prefer	prefer	VERB
gujaf-335	300	16	to	to	PART
gujaf-335	300	17	lend	lend	VERB
gujaf-335	300	18	to	to	ADP
gujaf-335	300	19	low	low	ADJ
gujaf-335	300	20	risk	risk	NOUN
gujaf-335	300	21	ventures	venture	NOUN
gujaf-335	300	22	;	;	PUNCT
gujaf-335	300	23	the	the	DET
gujaf-335	300	24	manufacturing	manufacturing	NOUN
gujaf-335	300	25	sector	sector	NOUN
gujaf-335	300	26	is	be	AUX
gujaf-335	300	27	perceived	perceive	VERB
gujaf-335	300	28	to	to	PART
gujaf-335	300	29	be	be	AUX
gujaf-335	300	30	high	high	ADJ
gujaf-335	300	31	-	-	PUNCT
gujaf-335	300	32	risk	risk	NOUN
gujaf-335	300	33	venture	venture	NOUN
gujaf-335	300	34	,	,	PUNCT
gujaf-335	300	35	and	and	CCONJ
gujaf-335	300	36	as	as	ADP
gujaf-335	300	37	such	such	ADJ
gujaf-335	300	38	,	,	PUNCT
gujaf-335	300	39	they	they	PRON
gujaf-335	300	40	are	be	AUX
gujaf-335	300	41	very	very	ADV
gujaf-335	300	42	mindful	mindful	ADJ
gujaf-335	300	43	on	on	ADP
gujaf-335	300	44	how	how	SCONJ
gujaf-335	300	45	they	they	PRON
gujaf-335	300	46	lend	lend	VERB
gujaf-335	300	47	to	to	ADP
gujaf-335	300	48	them	they	PRON
gujaf-335	300	49	.	.	PUNCT
gujaf-335	301	1	this	this	DET
gujaf-335	301	2	negative	negative	ADJ
gujaf-335	301	3	significant	significant	ADJ
gujaf-335	301	4	effect	effect	NOUN
gujaf-335	301	5	between	between	ADP
gujaf-335	301	6	the	the	DET
gujaf-335	301	7	variables	variable	NOUN
gujaf-335	301	8	could	could	AUX
gujaf-335	301	9	be	be	AUX
gujaf-335	301	10	attributed	attribute	VERB
gujaf-335	301	11	to	to	ADP
gujaf-335	301	12	the	the	DET
gujaf-335	301	13	decline	decline	NOUN
gujaf-335	301	14	in	in	ADP
gujaf-335	301	15	the	the	DET
gujaf-335	301	16	sector	sector	NOUN
gujaf-335	301	17	’s	’s	PART
gujaf-335	301	18	capacity	capacity	NOUN
gujaf-335	301	19	which	which	PRON
gujaf-335	301	20	serves	serve	VERB
gujaf-335	301	21	as	as	ADP
gujaf-335	301	22	a	a	DET
gujaf-335	301	23	negative	negative	ADJ
gujaf-335	301	24	indicator	indicator	NOUN
gujaf-335	301	25	to	to	ADP
gujaf-335	301	26	the	the	DET
gujaf-335	301	27	financing	financing	NOUN
gujaf-335	301	28	institutions	institution	NOUN
gujaf-335	301	29	that	that	PRON
gujaf-335	301	30	are	be	AUX
gujaf-335	301	31	expected	expect	VERB
gujaf-335	301	32	to	to	PART
gujaf-335	301	33	provide	provide	VERB
gujaf-335	301	34	the	the	DET
gujaf-335	301	35	credit	credit	NOUN
gujaf-335	301	36	facilities	facility	NOUN
gujaf-335	301	37	.	.	PUNCT
gujaf-335	302	1	this	this	PRON
gujaf-335	302	2	was	be	AUX
gujaf-335	302	3	also	also	ADV
gujaf-335	302	4	supported	support	VERB
gujaf-335	302	5	by	by	ADP
gujaf-335	302	6	onyekwena	onyekwena	ADJ
gujaf-335	302	7	(	(	PUNCT
gujaf-335	302	8	2012	2012	NUM
gujaf-335	302	9	)	)	PUNCT
gujaf-335	302	10	who	who	PRON
gujaf-335	302	11	thinks	think	VERB
gujaf-335	302	12	that	that	SCONJ
gujaf-335	302	13	where	where	SCONJ
gujaf-335	302	14	regulatory	regulatory	ADJ
gujaf-335	302	15	burdens	burden	NOUN
gujaf-335	302	16	are	be	AUX
gujaf-335	302	17	lighter	light	ADJ
gujaf-335	302	18	,	,	PUNCT
gujaf-335	302	19	the	the	DET
gujaf-335	302	20	reallocation	reallocation	NOUN
gujaf-335	302	21	of	of	ADP
gujaf-335	302	22	resources	resource	NOUN
gujaf-335	302	23	towards	towards	ADP
gujaf-335	302	24	the	the	DET
gujaf-335	302	25	highest	high	ADJ
gujaf-335	302	26	-	-	PUNCT
gujaf-335	302	27	productivity	productivity	NOUN
gujaf-335	302	28	firms	firm	NOUN
gujaf-335	302	29	is	be	AUX
gujaf-335	302	30	stronger	strong	ADJ
gujaf-335	302	31	.	.	PUNCT
gujaf-335	303	1	this	this	DET
gujaf-335	303	2	negative	negative	ADJ
gujaf-335	303	3	but	but	CCONJ
gujaf-335	303	4	significant	significant	ADJ
gujaf-335	303	5	effect	effect	NOUN
gujaf-335	303	6	of	of	ADP
gujaf-335	303	7	sectoral	sectoral	ADJ
gujaf-335	303	8	allocation	allocation	NOUN
gujaf-335	303	9	on	on	ADP
gujaf-335	303	10	financial	financial	ADJ
gujaf-335	303	11	performance	performance	NOUN
gujaf-335	303	12	is	be	AUX
gujaf-335	303	13	supported	support	VERB
gujaf-335	303	14	by	by	ADP
gujaf-335	303	15	the	the	DET
gujaf-335	303	16	findings	finding	NOUN
gujaf-335	303	17	of	of	ADP
gujaf-335	303	18	adedigba	adedigba	PROPN
gujaf-335	303	19	(	(	PUNCT
gujaf-335	303	20	2020	2020	NUM
gujaf-335	303	21	)	)	PUNCT
gujaf-335	303	22	,	,	PUNCT
gujaf-335	303	23	akpansung	akpansung	ADJ
gujaf-335	303	24	and	and	CCONJ
gujaf-335	303	25	gidigbi	gidigbi	X
gujaf-335	303	26	(	(	PUNCT
gujaf-335	303	27	2014	2014	NUM
gujaf-335	303	28	)	)	PUNCT
gujaf-335	303	29	,	,	PUNCT
gujaf-335	303	30	bebczuk	bebczuk	PROPN
gujaf-335	303	31	et	et	PROPN
gujaf-335	303	32	al	al	PROPN
gujaf-335	303	33	.	.	PROPN
gujaf-335	303	34	,	,	PUNCT
gujaf-335	303	35	(	(	PUNCT
gujaf-335	303	36	2017	2017	NUM
gujaf-335	303	37	)	)	PUNCT
gujaf-335	303	38	,	,	PUNCT
gujaf-335	303	39	chinanuife	chinanuife	NOUN
gujaf-335	303	40	et	et	PROPN
gujaf-335	303	41	al	al	PROPN
gujaf-335	303	42	.	.	PROPN
gujaf-335	304	1	(	(	PUNCT
gujaf-335	304	2	2019	2019	NUM
gujaf-335	304	3	)	)	PUNCT
gujaf-335	304	4	,	,	PUNCT
gujaf-335	304	5	and	and	CCONJ
gujaf-335	304	6	ndubuisi	ndubuisi	ADJ
gujaf-335	304	7	(	(	PUNCT
gujaf-335	304	8	2017	2017	NUM
gujaf-335	304	9	)	)	PUNCT
gujaf-335	304	10	,	,	PUNCT
gujaf-335	304	11	but	but	CCONJ
gujaf-335	304	12	disagrees	disagree	VERB
gujaf-335	304	13	with	with	ADP
gujaf-335	304	14	the	the	DET
gujaf-335	304	15	findings	finding	NOUN
gujaf-335	304	16	of	of	ADP
gujaf-335	304	17	emmanuel	emmanuel	PROPN
gujaf-335	304	18	et	et	PROPN
gujaf-335	304	19	al	al	PROPN
gujaf-335	304	20	.	.	PROPN
gujaf-335	305	1	(	(	PUNCT
gujaf-335	305	2	2015	2015	NUM
gujaf-335	305	3	)	)	PUNCT
gujaf-335	305	4	,	,	PUNCT
gujaf-335	305	5	nwabuisi	nwabuisi	VERB
gujaf-335	305	6	et	et	PROPN
gujaf-335	305	7	al	al	PROPN
gujaf-335	305	8	.	.	PROPN
gujaf-335	306	1	(	(	PUNCT
gujaf-335	306	2	2020	2020	NUM
gujaf-335	306	3	)	)	PUNCT
gujaf-335	306	4	,	,	PUNCT
gujaf-335	306	5	onyekwena	onyekwena	ADJ
gujaf-335	306	6	(	(	PUNCT
gujaf-335	306	7	2012	2012	NUM
gujaf-335	306	8	)	)	PUNCT
gujaf-335	306	9	,	,	PUNCT
gujaf-335	306	10	obamuyi	obamuyi	NOUN
gujaf-335	306	11	and	and	CCONJ
gujaf-335	306	12	edun	edun	PRON
gujaf-335	306	13	,	,	PUNCT
gujaf-335	306	14	(	(	PUNCT
gujaf-335	306	15	2012	2012	NUM
gujaf-335	306	16	)	)	PUNCT
gujaf-335	306	17	,	,	PUNCT
gujaf-335	306	18	odior	odior	NOUN
gujaf-335	306	19	(	(	PUNCT
gujaf-335	306	20	2013	2013	NUM
gujaf-335	306	21	)	)	PUNCT
gujaf-335	306	22	,	,	PUNCT
gujaf-335	306	23	and	and	CCONJ
gujaf-335	306	24	wu	wu	PROPN
gujaf-335	306	25	,	,	PUNCT
gujaf-335	306	26	joan	joan	PROPN
gujaf-335	306	27	and	and	CCONJ
gujaf-335	306	28	luca	luca	PROPN
gujaf-335	306	29	(	(	PUNCT
gujaf-335	306	30	2010	2010	NUM
gujaf-335	306	31	)	)	PUNCT
gujaf-335	306	32	.	.	PUNCT
gujaf-335	307	1	in	in	ADP
gujaf-335	307	2	addition	addition	NOUN
gujaf-335	307	3	,	,	PUNCT
gujaf-335	307	4	the	the	DET
gujaf-335	307	5	study	study	NOUN
gujaf-335	307	6	found	find	VERB
gujaf-335	307	7	that	that	SCONJ
gujaf-335	307	8	foreign	foreign	ADJ
gujaf-335	307	9	exchange	exchange	NOUN
gujaf-335	307	10	rate	rate	NOUN
gujaf-335	307	11	significantly	significantly	ADV
gujaf-335	307	12	has	have	VERB
gujaf-335	307	13	impact	impact	NOUN
gujaf-335	307	14	on	on	ADP
gujaf-335	307	15	financial	financial	ADJ
gujaf-335	307	16	performance	performance	NOUN
gujaf-335	307	17	of	of	ADP
gujaf-335	307	18	manufacturing	manufacturing	NOUN
gujaf-335	307	19	firms	firm	NOUN
gujaf-335	307	20	in	in	ADP
gujaf-335	307	21	nigeria	nigeria	PROPN
gujaf-335	307	22	.	.	PUNCT
gujaf-335	308	1	the	the	DET
gujaf-335	308	2	result	result	NOUN
gujaf-335	308	3	shows	show	VERB
gujaf-335	308	4	that	that	SCONJ
gujaf-335	308	5	exchange	exchange	NOUN
gujaf-335	308	6	rate	rate	NOUN
gujaf-335	308	7	negatively	negatively	ADV
gujaf-335	308	8	have	have	VERB
gujaf-335	308	9	effect	effect	NOUN
gujaf-335	308	10	on	on	ADP
gujaf-335	308	11	financial	financial	ADJ
gujaf-335	308	12	performance	performance	NOUN
gujaf-335	308	13	of	of	ADP
gujaf-335	308	14	manufacturing	manufacturing	NOUN
gujaf-335	308	15	firms	firm	NOUN
gujaf-335	308	16	in	in	ADP
gujaf-335	308	17	nigeria	nigeria	PROPN
gujaf-335	308	18	.	.	PUNCT
gujaf-335	309	1	this	this	DET
gujaf-335	309	2	negative	negative	ADJ
gujaf-335	309	3	impact	impact	NOUN
gujaf-335	309	4	of	of	ADP
gujaf-335	309	5	exchange	exchange	NOUN
gujaf-335	309	6	rate	rate	NOUN
gujaf-335	309	7	can	can	AUX
gujaf-335	309	8	be	be	AUX
gujaf-335	309	9	attributed	attribute	VERB
gujaf-335	309	10	foreign	foreign	ADJ
gujaf-335	309	11	dependency	dependency	NOUN
gujaf-335	309	12	problems	problem	NOUN
gujaf-335	309	13	in	in	ADP
gujaf-335	309	14	developing	develop	VERB
gujaf-335	309	15	countries	country	NOUN
gujaf-335	309	16	'	'	PART
gujaf-335	309	17	economies	economy	NOUN
gujaf-335	309	18	.	.	PUNCT
gujaf-335	310	1	most	most	ADJ
gujaf-335	310	2	of	of	ADP
gujaf-335	310	3	the	the	DET
gujaf-335	310	4	inputs	input	NOUN
gujaf-335	310	5	used	use	VERB
gujaf-335	310	6	by	by	ADP
gujaf-335	310	7	such	such	ADJ
gujaf-335	310	8	countries	country	NOUN
gujaf-335	310	9	especially	especially	ADV
gujaf-335	310	10	in	in	ADP
gujaf-335	310	11	their	their	PRON
gujaf-335	310	12	production	production	NOUN
gujaf-335	310	13	processes	process	NOUN
gujaf-335	310	14	are	be	AUX
gujaf-335	310	15	provided	provide	VERB
gujaf-335	310	16	through	through	ADP
gujaf-335	310	17	imports	import	NOUN
gujaf-335	310	18	.	.	PUNCT
gujaf-335	311	1	most	most	ADJ
gujaf-335	311	2	of	of	ADP
gujaf-335	311	3	the	the	DET
gujaf-335	311	4	inputs	input	NOUN
gujaf-335	311	5	used	use	VERB
gujaf-335	311	6	by	by	ADP
gujaf-335	311	7	such	such	ADJ
gujaf-335	311	8	countries	country	NOUN
gujaf-335	311	9	especially	especially	ADV
gujaf-335	311	10	in	in	ADP
gujaf-335	311	11	their	their	PRON
gujaf-335	311	12	production	production	NOUN
gujaf-335	311	13	processes	process	NOUN
gujaf-335	311	14	are	be	AUX
gujaf-335	311	15	provided	provide	VERB
gujaf-335	311	16	through	through	ADP
gujaf-335	311	17	imports	import	NOUN
gujaf-335	311	18	.	.	PUNCT
gujaf-335	312	1	for	for	ADP
gujaf-335	312	2	this	this	DET
gujaf-335	312	3	reason	reason	NOUN
gujaf-335	312	4	,	,	PUNCT
gujaf-335	312	5	increases	increase	VERB
gujaf-335	312	6	in	in	ADP
gujaf-335	312	7	the	the	DET
gujaf-335	312	8	exchange	exchange	NOUN
gujaf-335	312	9	rate	rate	NOUN
gujaf-335	312	10	will	will	AUX
gujaf-335	312	11	augment	augment	VERB
gujaf-335	312	12	imported	import	VERB
gujaf-335	312	13	input	input	NOUN
gujaf-335	312	14	costs	cost	NOUN
gujaf-335	312	15	such	such	ADJ
gujaf-335	312	16	as	as	ADP
gujaf-335	312	17	machinery	machinery	NOUN
gujaf-335	312	18	and	and	CCONJ
gujaf-335	312	19	intermediate	intermediate	ADJ
gujaf-335	312	20	goods	good	NOUN
gujaf-335	312	21	used	use	VERB
gujaf-335	312	22	in	in	ADP
gujaf-335	312	23	the	the	DET
gujaf-335	312	24	production	production	NOUN
gujaf-335	312	25	process	process	NOUN
gujaf-335	312	26	.	.	PUNCT
gujaf-335	313	1	thus	thus	ADV
gujaf-335	313	2	,	,	PUNCT
gujaf-335	313	3	increasing	increase	VERB
gujaf-335	313	4	production	production	NOUN
gujaf-335	313	5	costs	cost	NOUN
gujaf-335	313	6	due	due	ADP
gujaf-335	313	7	to	to	ADP
gujaf-335	313	8	the	the	DET
gujaf-335	313	9	depreciation	depreciation	NOUN
gujaf-335	313	10	of	of	ADP
gujaf-335	313	11	the	the	DET
gujaf-335	313	12	domestic	domestic	ADJ
gujaf-335	313	13	currency	currency	NOUN
gujaf-335	313	14	can	can	AUX
gujaf-335	313	15	have	have	VERB
gujaf-335	313	16	a	a	DET
gujaf-335	313	17	negative	negative	ADJ
gujaf-335	313	18	impact	impact	NOUN
gujaf-335	313	19	on	on	ADP
gujaf-335	313	20	the	the	DET
gujaf-335	313	21	output	output	NOUN
gujaf-335	313	22	level	level	NOUN
gujaf-335	313	23	and	and	CCONJ
gujaf-335	313	24	financial	financial	ADJ
gujaf-335	313	25	performance	performance	NOUN
gujaf-335	313	26	of	of	ADP
gujaf-335	313	27	these	these	DET
gujaf-335	313	28	manufacturing	manufacturing	NOUN
gujaf-335	313	29	firms	firm	NOUN
gujaf-335	313	30	.	.	PUNCT
gujaf-335	314	1	this	this	DET
gujaf-335	314	2	finding	finding	NOUN
gujaf-335	314	3	is	be	AUX
gujaf-335	314	4	in	in	ADP
gujaf-335	314	5	line	line	NOUN
gujaf-335	314	6	with	with	ADP
gujaf-335	314	7	the	the	DET
gujaf-335	314	8	findings	finding	NOUN
gujaf-335	314	9	of	of	ADP
gujaf-335	314	10	anthony	anthony	PROPN
gujaf-335	314	11	ogbebor	ogbebor	PROPN
gujaf-335	314	12	and	and	CCONJ
gujaf-335	314	13	alalade	alalade	PROPN
gujaf-335	314	14	(	(	PUNCT
gujaf-335	314	15	2021	2021	NUM
gujaf-335	314	16	)	)	PUNCT
gujaf-335	314	17	,	,	PUNCT
gujaf-335	314	18	chinanuife	chinanuife	NOUN
gujaf-335	314	19	et	et	PROPN
gujaf-335	314	20	al	al	PROPN
gujaf-335	314	21	.	.	PROPN
gujaf-335	315	1	(	(	PUNCT
gujaf-335	315	2	2019	2019	NUM
gujaf-335	315	3	)	)	PUNCT
gujaf-335	315	4	,	,	PUNCT
gujaf-335	315	5	elhussein	elhussein	ADV
gujaf-335	315	6	and	and	CCONJ
gujaf-335	315	7	osman	osman	PROPN
gujaf-335	315	8	(	(	PUNCT
gujaf-335	315	9	2019	2019	NUM
gujaf-335	315	10	)	)	PUNCT
gujaf-335	315	11	,	,	PUNCT
gujaf-335	315	12	osho	osho	PROPN
gujaf-335	315	13	and	and	CCONJ
gujaf-335	315	14	efuntade	efuntade	NOUN
gujaf-335	315	15	(	(	PUNCT
gujaf-335	315	16	2019	2019	NUM
gujaf-335	315	17	)	)	PUNCT
gujaf-335	315	18	,	,	PUNCT
gujaf-335	315	19	and	and	CCONJ
gujaf-335	315	20	niomy	niomy	NOUN
gujaf-335	315	21	and	and	CCONJ
gujaf-335	315	22	nathaniel	nathaniel	PROPN
gujaf-335	315	23	(	(	PUNCT
gujaf-335	315	24	2019	2019	NUM
gujaf-335	315	25	)	)	PUNCT
gujaf-335	315	26	who	who	PRON
gujaf-335	315	27	reported	report	VERB
gujaf-335	315	28	negative	negative	ADJ
gujaf-335	315	29	effect	effect	NOUN
gujaf-335	315	30	of	of	ADP
gujaf-335	315	31	inflation	inflation	NOUN
gujaf-335	315	32	rate	rate	NOUN
gujaf-335	315	33	on	on	ADP
gujaf-335	315	34	financial	financial	ADJ
gujaf-335	315	35	performance	performance	NOUN
gujaf-335	315	36	,	,	PUNCT
gujaf-335	315	37	but	but	CCONJ
gujaf-335	315	38	disagrees	disagree	VERB
gujaf-335	315	39	with	with	ADP
gujaf-335	315	40	the	the	DET
gujaf-335	315	41	findings	finding	NOUN
gujaf-335	315	42	of	of	ADP
gujaf-335	315	43	canbaloglu	canbaloglu	PROPN
gujaf-335	315	44	and	and	CCONJ
gujaf-335	315	45	gurgun	gurgun	PROPN
gujaf-335	315	46	(	(	PUNCT
gujaf-335	315	47	2018	2018	NUM
gujaf-335	315	48	)	)	PUNCT
gujaf-335	315	49	,	,	PUNCT
gujaf-335	315	50	harley	harley	NOUN
gujaf-335	315	51	(	(	PUNCT
gujaf-335	315	52	2018	2018	NUM
gujaf-335	315	53	)	)	PUNCT
gujaf-335	315	54	,	,	PUNCT
gujaf-335	315	55	lagat	lagat	NOUN
gujaf-335	315	56	and	and	CCONJ
gujaf-335	315	57	nyandema	nyandema	X
gujaf-335	315	58	(	(	PUNCT
gujaf-335	315	59	2016	2016	NUM
gujaf-335	315	60	)	)	PUNCT
gujaf-335	315	61	,	,	PUNCT
gujaf-335	315	62	uruakpa	uruakpa	INTJ
gujaf-335	315	63	,	,	PUNCT
gujaf-335	315	64	okorontah	okorontah	PROPN
gujaf-335	315	65	and	and	CCONJ
gujaf-335	315	66	ede	ede	PROPN
gujaf-335	315	67	(	(	PUNCT
gujaf-335	315	68	2006	2006	NUM
gujaf-335	315	69	)	)	PUNCT
gujaf-335	315	70	,	,	PUNCT
gujaf-335	315	71	and	and	CCONJ
gujaf-335	315	72	zakari	zakari	X
gujaf-335	315	73	(	(	PUNCT
gujaf-335	315	74	2017	2017	NUM
gujaf-335	315	75	)	)	PUNCT
gujaf-335	315	76	,	,	PUNCT
gujaf-335	315	77	5.0	5.0	NUM
gujaf-335	315	78	conclusion	conclusion	NOUN
gujaf-335	315	79	and	and	CCONJ
gujaf-335	315	80	recommendations	recommendation	NOUN
gujaf-335	315	81	the	the	DET
gujaf-335	315	82	study	study	NOUN
gujaf-335	315	83	concluded	conclude	VERB
gujaf-335	315	84	that	that	SCONJ
gujaf-335	315	85	sectoral	sectoral	ADJ
gujaf-335	315	86	allocation	allocation	NOUN
gujaf-335	315	87	significantly	significantly	ADV
gujaf-335	315	88	affects	affect	VERB
gujaf-335	315	89	the	the	DET
gujaf-335	315	90	financial	financial	ADJ
gujaf-335	315	91	performance	performance	NOUN
gujaf-335	315	92	of	of	ADP
gujaf-335	315	93	manufacturing	manufacturing	NOUN
gujaf-335	315	94	firms	firm	NOUN
gujaf-335	315	95	.	.	PUNCT
gujaf-335	316	1	however	however	ADV
gujaf-335	316	2	,	,	PUNCT
gujaf-335	316	3	this	this	DET
gujaf-335	316	4	significant	significant	ADJ
gujaf-335	316	5	effect	effect	NOUN
gujaf-335	316	6	is	be	AUX
gujaf-335	316	7	as	as	ADP
gujaf-335	316	8	a	a	DET
gujaf-335	316	9	result	result	NOUN
gujaf-335	316	10	of	of	ADP
gujaf-335	316	11	factors	factor	NOUN
gujaf-335	316	12	that	that	PRON
gujaf-335	316	13	can	can	AUX
gujaf-335	316	14	emanate	emanate	VERB
gujaf-335	316	15	from	from	ADP
gujaf-335	316	16	either	either	CCONJ
gujaf-335	316	17	the	the	DET
gujaf-335	316	18	manufacturing	manufacture	VERB
gujaf-335	316	19	firms	firm	NOUN
gujaf-335	316	20	or	or	CCONJ
gujaf-335	316	21	the	the	DET
gujaf-335	316	22	banks	bank	NOUN
gujaf-335	316	23	.	.	PUNCT
gujaf-335	317	1	on	on	ADP
gujaf-335	317	2	the	the	DET
gujaf-335	317	3	part	part	NOUN
gujaf-335	317	4	of	of	ADP
gujaf-335	317	5	the	the	DET
gujaf-335	317	6	manufacturing	manufacturing	NOUN
gujaf-335	317	7	firms	firm	NOUN
gujaf-335	317	8	’	’	PART
gujaf-335	317	9	problems	problem	NOUN
gujaf-335	317	10	such	such	ADJ
gujaf-335	317	11	as	as	ADP
gujaf-335	317	12	the	the	DET
gujaf-335	317	13	absence	absence	NOUN
gujaf-335	317	14	of	of	ADP
gujaf-335	317	15	accountability	accountability	NOUN
gujaf-335	317	16	,	,	PUNCT
gujaf-335	317	17	lack	lack	NOUN
gujaf-335	317	18	of	of	ADP
gujaf-335	317	19	transparency	transparency	NOUN
gujaf-335	317	20	and	and	CCONJ
gujaf-335	317	21	wasteful	wasteful	ADJ
gujaf-335	317	22	spending	spending	NOUN
gujaf-335	317	23	on	on	ADP
gujaf-335	317	24	gusau	gusau	ADJ
gujaf-335	317	25	journal	journal	NOUN
gujaf-335	317	26	of	of	ADP
gujaf-335	317	27	accounting	accounting	NOUN
gujaf-335	317	28	and	and	CCONJ
gujaf-335	317	29	finance	finance	NOUN
gujaf-335	317	30	,	,	PUNCT
gujaf-335	317	31	vol	vol	NOUN
gujaf-335	317	32	.	.	PROPN
gujaf-335	317	33	5	5	NUM
gujaf-335	317	34	,	,	PUNCT
gujaf-335	317	35	issue	issue	NOUN
gujaf-335	317	36	2	2	NUM
gujaf-335	317	37	,	,	PUNCT
gujaf-335	317	38	october	october	PROPN
gujaf-335	317	39	,	,	PUNCT
gujaf-335	317	40	2024	2024	NUM
gujaf-335	317	41	294	294	NUM
gujaf-335	317	42	frivolous	frivolous	ADJ
gujaf-335	317	43	activities	activity	NOUN
gujaf-335	317	44	.	.	PUNCT
gujaf-335	318	1	while	while	SCONJ
gujaf-335	318	2	from	from	ADP
gujaf-335	318	3	the	the	DET
gujaf-335	318	4	part	part	NOUN
gujaf-335	318	5	of	of	ADP
gujaf-335	318	6	the	the	DET
gujaf-335	318	7	bank	bank	NOUN
gujaf-335	318	8	,	,	PUNCT
gujaf-335	318	9	they	they	PRON
gujaf-335	318	10	prefer	prefer	VERB
gujaf-335	318	11	to	to	PART
gujaf-335	318	12	lend	lend	VERB
gujaf-335	318	13	to	to	ADP
gujaf-335	318	14	low	low	ADJ
gujaf-335	318	15	risk	risk	NOUN
gujaf-335	318	16	ventures	venture	NOUN
gujaf-335	318	17	;	;	PUNCT
gujaf-335	318	18	the	the	DET
gujaf-335	318	19	mining	mining	NOUN
gujaf-335	318	20	sector	sector	NOUN
gujaf-335	318	21	and	and	CCONJ
gujaf-335	318	22	manufacturing	manufacturing	NOUN
gujaf-335	318	23	sector	sector	NOUN
gujaf-335	318	24	are	be	AUX
gujaf-335	318	25	perceived	perceive	VERB
gujaf-335	318	26	to	to	PART
gujaf-335	318	27	be	be	AUX
gujaf-335	318	28	high	high	ADJ
gujaf-335	318	29	-	-	PUNCT
gujaf-335	318	30	risk	risk	NOUN
gujaf-335	318	31	venture	venture	NOUN
gujaf-335	318	32	,	,	PUNCT
gujaf-335	318	33	and	and	CCONJ
gujaf-335	318	34	as	as	ADP
gujaf-335	318	35	such	such	ADJ
gujaf-335	318	36	,	,	PUNCT
gujaf-335	318	37	they	they	PRON
gujaf-335	318	38	are	be	AUX
gujaf-335	318	39	very	very	ADV
gujaf-335	318	40	mindful	mindful	ADJ
gujaf-335	318	41	on	on	ADP
gujaf-335	318	42	how	how	SCONJ
gujaf-335	318	43	they	they	PRON
gujaf-335	318	44	lend	lend	VERB
gujaf-335	318	45	to	to	ADP
gujaf-335	318	46	them	they	PRON
gujaf-335	318	47	.	.	PUNCT
gujaf-335	319	1	even	even	ADV
gujaf-335	319	2	if	if	SCONJ
gujaf-335	319	3	they	they	PRON
gujaf-335	319	4	decide	decide	VERB
gujaf-335	319	5	to	to	PART
gujaf-335	319	6	lend	lend	VERB
gujaf-335	319	7	to	to	ADP
gujaf-335	319	8	them	they	PRON
gujaf-335	319	9	,	,	PUNCT
gujaf-335	319	10	the	the	DET
gujaf-335	319	11	procedure	procedure	NOUN
gujaf-335	319	12	of	of	ADP
gujaf-335	319	13	securing	secure	VERB
gujaf-335	319	14	this	this	DET
gujaf-335	319	15	loan	loan	NOUN
gujaf-335	319	16	facilities	facility	NOUN
gujaf-335	319	17	are	be	AUX
gujaf-335	319	18	cumbersome	cumbersome	ADJ
gujaf-335	319	19	,	,	PUNCT
gujaf-335	319	20	the	the	DET
gujaf-335	319	21	collateral	collateral	ADJ
gujaf-335	319	22	requirements	requirement	NOUN
gujaf-335	319	23	and	and	CCONJ
gujaf-335	319	24	criteria	criterion	NOUN
gujaf-335	319	25	requested	request	VERB
gujaf-335	319	26	by	by	ADP
gujaf-335	319	27	the	the	DET
gujaf-335	319	28	loan	loan	NOUN
gujaf-335	319	29	officer	officer	NOUN
gujaf-335	319	30	is	be	AUX
gujaf-335	319	31	so	so	ADV
gujaf-335	319	32	stressful	stressful	ADJ
gujaf-335	319	33	that	that	SCONJ
gujaf-335	319	34	most	most	ADJ
gujaf-335	319	35	of	of	ADP
gujaf-335	319	36	this	this	DET
gujaf-335	319	37	manufacturing	manufacturing	NOUN
gujaf-335	319	38	firms	firm	NOUN
gujaf-335	319	39	give	give	VERB
gujaf-335	319	40	up	up	ADP
gujaf-335	319	41	the	the	DET
gujaf-335	319	42	process	process	NOUN
gujaf-335	319	43	along	along	ADP
gujaf-335	319	44	the	the	DET
gujaf-335	319	45	line	line	NOUN
gujaf-335	319	46	.	.	PUNCT
gujaf-335	320	1	all	all	DET
gujaf-335	320	2	these	these	PRON
gujaf-335	320	3	put	put	VERB
gujaf-335	320	4	together	together	ADV
gujaf-335	320	5	makes	make	VERB
gujaf-335	320	6	sectoral	sectoral	ADJ
gujaf-335	320	7	allocation	allocation	NOUN
gujaf-335	320	8	negatively	negatively	ADV
gujaf-335	320	9	affect	affect	VERB
gujaf-335	320	10	the	the	DET
gujaf-335	320	11	financial	financial	ADJ
gujaf-335	320	12	performance	performance	NOUN
gujaf-335	320	13	of	of	ADP
gujaf-335	320	14	manufacturing	manufacturing	NOUN
gujaf-335	320	15	firms	firm	NOUN
gujaf-335	320	16	in	in	ADP
gujaf-335	320	17	nigeria	nigeria	PROPN
gujaf-335	320	18	.	.	PUNCT
gujaf-335	321	1	furthermore	furthermore	ADV
gujaf-335	321	2	,	,	PUNCT
gujaf-335	321	3	the	the	DET
gujaf-335	321	4	study	study	NOUN
gujaf-335	321	5	concluded	conclude	VERB
gujaf-335	321	6	with	with	ADP
gujaf-335	321	7	respect	respect	NOUN
gujaf-335	321	8	to	to	ADP
gujaf-335	321	9	the	the	DET
gujaf-335	321	10	significant	significant	ADJ
gujaf-335	321	11	direct	direct	ADJ
gujaf-335	321	12	effect	effect	NOUN
gujaf-335	321	13	of	of	ADP
gujaf-335	321	14	exchange	exchange	NOUN
gujaf-335	321	15	rate	rate	NOUN
gujaf-335	321	16	on	on	ADP
gujaf-335	321	17	financial	financial	ADJ
gujaf-335	321	18	performance	performance	NOUN
gujaf-335	321	19	.	.	PUNCT
gujaf-335	322	1	the	the	DET
gujaf-335	322	2	significant	significant	ADJ
gujaf-335	322	3	negative	negative	ADJ
gujaf-335	322	4	effect	effect	NOUN
gujaf-335	322	5	of	of	ADP
gujaf-335	322	6	exchange	exchange	NOUN
gujaf-335	322	7	rate	rate	NOUN
gujaf-335	322	8	is	be	AUX
gujaf-335	322	9	mostly	mostly	ADV
gujaf-335	322	10	tied	tie	VERB
gujaf-335	322	11	to	to	ADP
gujaf-335	322	12	structural	structural	ADJ
gujaf-335	322	13	problem	problem	NOUN
gujaf-335	322	14	of	of	ADP
gujaf-335	322	15	foreign	foreign	ADJ
gujaf-335	322	16	dependency	dependency	NOUN
gujaf-335	322	17	,	,	PUNCT
gujaf-335	322	18	this	this	PRON
gujaf-335	322	19	is	be	AUX
gujaf-335	322	20	evident	evident	ADJ
gujaf-335	322	21	from	from	ADP
gujaf-335	322	22	the	the	DET
gujaf-335	322	23	fact	fact	NOUN
gujaf-335	322	24	that	that	SCONJ
gujaf-335	322	25	nigeria	nigeria	PROPN
gujaf-335	322	26	manufacturing	manufacturing	NOUN
gujaf-335	322	27	sector	sector	NOUN
gujaf-335	322	28	is	be	AUX
gujaf-335	322	29	import	import	NOUN
gujaf-335	322	30	dependent	dependent	ADJ
gujaf-335	322	31	for	for	ADP
gujaf-335	322	32	most	most	ADJ
gujaf-335	322	33	of	of	ADP
gujaf-335	322	34	their	their	PRON
gujaf-335	322	35	intermediate	intermediate	ADJ
gujaf-335	322	36	inputs	input	NOUN
gujaf-335	322	37	and	and	CCONJ
gujaf-335	322	38	their	their	PRON
gujaf-335	322	39	plants	plant	NOUN
gujaf-335	322	40	and	and	CCONJ
gujaf-335	322	41	machineries	machinery	NOUN
gujaf-335	322	42	for	for	ADP
gujaf-335	322	43	operation	operation	NOUN
gujaf-335	322	44	.	.	PUNCT
gujaf-335	323	1	thus	thus	ADV
gujaf-335	323	2	,	,	PUNCT
gujaf-335	323	3	leading	lead	VERB
gujaf-335	323	4	to	to	PART
gujaf-335	323	5	increase	increase	VERB
gujaf-335	323	6	in	in	ADP
gujaf-335	323	7	production	production	NOUN
gujaf-335	323	8	costs	cost	NOUN
gujaf-335	323	9	due	due	ADP
gujaf-335	323	10	to	to	ADP
gujaf-335	323	11	the	the	DET
gujaf-335	323	12	depreciation	depreciation	NOUN
gujaf-335	323	13	of	of	ADP
gujaf-335	323	14	the	the	DET
gujaf-335	323	15	domestic	domestic	ADJ
gujaf-335	323	16	currency	currency	NOUN
gujaf-335	323	17	.	.	PUNCT
gujaf-335	324	1	this	this	PRON
gujaf-335	324	2	will	will	AUX
gujaf-335	324	3	have	have	VERB
gujaf-335	324	4	a	a	DET
gujaf-335	324	5	negative	negative	ADJ
gujaf-335	324	6	impact	impact	NOUN
gujaf-335	324	7	on	on	ADP
gujaf-335	324	8	the	the	DET
gujaf-335	324	9	output	output	NOUN
gujaf-335	324	10	level	level	NOUN
gujaf-335	324	11	which	which	PRON
gujaf-335	324	12	will	will	AUX
gujaf-335	324	13	also	also	ADV
gujaf-335	324	14	affect	affect	VERB
gujaf-335	324	15	financial	financial	ADJ
gujaf-335	324	16	performance	performance	NOUN
gujaf-335	324	17	negatively	negatively	ADV
gujaf-335	324	18	.	.	PUNCT
gujaf-335	325	1	recommendations	recommendation	NOUN
gujaf-335	325	2	in	in	ADP
gujaf-335	325	3	terms	term	NOUN
gujaf-335	325	4	of	of	ADP
gujaf-335	325	5	sectoral	sectoral	ADJ
gujaf-335	325	6	allocation	allocation	NOUN
gujaf-335	325	7	which	which	PRON
gujaf-335	325	8	was	be	AUX
gujaf-335	325	9	found	find	VERB
gujaf-335	325	10	to	to	PART
gujaf-335	325	11	have	have	VERB
gujaf-335	325	12	a	a	DET
gujaf-335	325	13	negative	negative	ADJ
gujaf-335	325	14	significant	significant	ADJ
gujaf-335	325	15	effect	effect	NOUN
gujaf-335	325	16	on	on	ADP
gujaf-335	325	17	financial	financial	ADJ
gujaf-335	325	18	performance	performance	NOUN
gujaf-335	325	19	of	of	ADP
gujaf-335	325	20	manufacturing	manufacturing	NOUN
gujaf-335	325	21	firms	firm	NOUN
gujaf-335	325	22	in	in	ADP
gujaf-335	325	23	nigeria	nigeria	PROPN
gujaf-335	325	24	which	which	PRON
gujaf-335	325	25	contradicts	contradict	VERB
gujaf-335	325	26	expectation	expectation	NOUN
gujaf-335	325	27	of	of	ADP
gujaf-335	325	28	a	a	DET
gujaf-335	325	29	positive	positive	ADJ
gujaf-335	325	30	significant	significant	ADJ
gujaf-335	325	31	effect	effect	NOUN
gujaf-335	325	32	.	.	PUNCT
gujaf-335	326	1	however	however	ADV
gujaf-335	326	2	,	,	PUNCT
gujaf-335	326	3	it	it	PRON
gujaf-335	326	4	is	be	AUX
gujaf-335	326	5	recommended	recommend	VERB
gujaf-335	326	6	that	that	SCONJ
gujaf-335	326	7	government	government	NOUN
gujaf-335	326	8	should	should	AUX
gujaf-335	326	9	ensure	ensure	VERB
gujaf-335	326	10	conducive	conducive	ADJ
gujaf-335	326	11	macroeconomic	macroeconomic	ADJ
gujaf-335	326	12	environment	environment	NOUN
gujaf-335	326	13	and	and	CCONJ
gujaf-335	326	14	appropriate	appropriate	ADJ
gujaf-335	326	15	investment	investment	NOUN
gujaf-335	326	16	incentives	incentive	NOUN
gujaf-335	326	17	,	,	PUNCT
gujaf-335	326	18	as	as	ADV
gujaf-335	326	19	well	well	ADV
gujaf-335	326	20	as	as	ADP
gujaf-335	326	21	encouraging	encourage	VERB
gujaf-335	326	22	investment	investment	NOUN
gujaf-335	326	23	-	-	PUNCT
gujaf-335	326	24	friendly	friendly	ADJ
gujaf-335	326	25	lending	lending	NOUN
gujaf-335	326	26	and	and	CCONJ
gujaf-335	326	27	borrowing	borrowing	NOUN
gujaf-335	326	28	by	by	ADP
gujaf-335	326	29	the	the	DET
gujaf-335	326	30	financial	financial	ADJ
gujaf-335	326	31	institutions	institution	NOUN
gujaf-335	326	32	.	.	PUNCT
gujaf-335	327	1	they	they	PRON
gujaf-335	327	2	should	should	AUX
gujaf-335	327	3	also	also	ADV
gujaf-335	327	4	reduce	reduce	VERB
gujaf-335	327	5	tax	tax	NOUN
gujaf-335	327	6	rate	rate	NOUN
gujaf-335	327	7	(	(	PUNCT
gujaf-335	327	8	import	import	NOUN
gujaf-335	327	9	and	and	CCONJ
gujaf-335	327	10	export	export	NOUN
gujaf-335	327	11	duties	duty	NOUN
gujaf-335	327	12	)	)	PUNCT
gujaf-335	327	13	that	that	PRON
gujaf-335	327	14	is	be	AUX
gujaf-335	327	15	impose	impose	ADJ
gujaf-335	327	16	on	on	ADP
gujaf-335	327	17	the	the	DET
gujaf-335	327	18	manufacturing	manufacturing	NOUN
gujaf-335	327	19	firms	firm	NOUN
gujaf-335	327	20	and	and	CCONJ
gujaf-335	327	21	also	also	ADV
gujaf-335	327	22	provide	provide	VERB
gujaf-335	327	23	adequate	adequate	ADJ
gujaf-335	327	24	infrastructures	infrastructure	NOUN
gujaf-335	327	25	(	(	PUNCT
gujaf-335	327	26	electricity	electricity	NOUN
gujaf-335	327	27	supply	supply	NOUN
gujaf-335	327	28	,	,	PUNCT
gujaf-335	327	29	communication	communication	NOUN
gujaf-335	327	30	,	,	PUNCT
gujaf-335	327	31	good	good	ADJ
gujaf-335	327	32	roads	road	NOUN
gujaf-335	327	33	,	,	PUNCT
gujaf-335	327	34	etc	etc	X
gujaf-335	327	35	.	.	X
gujaf-335	327	36	)	)	PUNCT
gujaf-335	328	1	for	for	SCONJ
gujaf-335	328	2	firms	firm	NOUN
gujaf-335	328	3	to	to	PART
gujaf-335	328	4	operate	operate	VERB
gujaf-335	328	5	effectively	effectively	ADV
gujaf-335	328	6	and	and	CCONJ
gujaf-335	328	7	efficiently	efficiently	ADV
gujaf-335	328	8	.	.	PUNCT
gujaf-335	329	1	proper	proper	ADJ
gujaf-335	329	2	monitoring	monitoring	NOUN
gujaf-335	329	3	system	system	NOUN
gujaf-335	329	4	should	should	AUX
gujaf-335	329	5	be	be	AUX
gujaf-335	329	6	put	put	VERB
gujaf-335	329	7	in	in	ADP
gujaf-335	329	8	place	place	NOUN
gujaf-335	329	9	for	for	ADP
gujaf-335	329	10	effective	effective	ADJ
gujaf-335	329	11	execution	execution	NOUN
gujaf-335	329	12	and	and	CCONJ
gujaf-335	329	13	feedback	feedback	NOUN
gujaf-335	329	14	.	.	PUNCT
gujaf-335	330	1	the	the	DET
gujaf-335	330	2	manufacturers	manufacturer	NOUN
gujaf-335	330	3	should	should	AUX
gujaf-335	330	4	also	also	ADV
gujaf-335	330	5	reciprocate	reciprocate	VERB
gujaf-335	330	6	the	the	DET
gujaf-335	330	7	gesture	gesture	NOUN
gujaf-335	330	8	through	through	ADP
gujaf-335	330	9	commitment	commitment	NOUN
gujaf-335	330	10	to	to	ADP
gujaf-335	330	11	the	the	DET
gujaf-335	330	12	use	use	NOUN
gujaf-335	330	13	of	of	ADP
gujaf-335	330	14	the	the	DET
gujaf-335	330	15	funds	fund	NOUN
gujaf-335	330	16	and	and	CCONJ
gujaf-335	330	17	promptly	promptly	ADV
gujaf-335	330	18	honoring	honor	VERB
gujaf-335	330	19	loan	loan	NOUN
gujaf-335	330	20	obligations	obligation	NOUN
gujaf-335	330	21	as	as	ADP
gujaf-335	330	22	and	and	CCONJ
gujaf-335	330	23	at	at	ADP
gujaf-335	330	24	when	when	SCONJ
gujaf-335	330	25	due	due	ADJ
gujaf-335	330	26	.	.	PUNCT
gujaf-335	331	1	in	in	ADP
gujaf-335	331	2	line	line	NOUN
gujaf-335	331	3	with	with	ADP
gujaf-335	331	4	the	the	DET
gujaf-335	331	5	finding	finding	NOUN
gujaf-335	331	6	that	that	SCONJ
gujaf-335	331	7	exchange	exchange	NOUN
gujaf-335	331	8	rate	rate	NOUN
gujaf-335	331	9	has	have	AUX
gujaf-335	331	10	a	a	DET
gujaf-335	331	11	significant	significant	ADJ
gujaf-335	331	12	negative	negative	ADJ
gujaf-335	331	13	effect	effect	NOUN
gujaf-335	331	14	on	on	ADP
gujaf-335	331	15	financial	financial	ADJ
gujaf-335	331	16	performance	performance	NOUN
gujaf-335	331	17	of	of	ADP
gujaf-335	331	18	manufacturing	manufacturing	NOUN
gujaf-335	331	19	firms	firm	NOUN
gujaf-335	331	20	,	,	PUNCT
gujaf-335	331	21	government	government	NOUN
gujaf-335	331	22	should	should	AUX
gujaf-335	331	23	deploy	deploy	VERB
gujaf-335	331	24	measures	measure	NOUN
gujaf-335	331	25	that	that	PRON
gujaf-335	331	26	are	be	AUX
gujaf-335	331	27	focused	focus	VERB
gujaf-335	331	28	on	on	ADP
gujaf-335	331	29	increasing	increase	VERB
gujaf-335	331	30	the	the	DET
gujaf-335	331	31	country	country	NOUN
gujaf-335	331	32	’s	’s	PART
gujaf-335	331	33	national	national	ADJ
gujaf-335	331	34	income	income	NOUN
gujaf-335	331	35	based	base	VERB
gujaf-335	331	36	on	on	ADP
gujaf-335	331	37	locally	locally	ADV
gujaf-335	331	38	funded	fund	VERB
gujaf-335	331	39	investments	investment	NOUN
gujaf-335	331	40	.	.	PUNCT
gujaf-335	332	1	external	external	ADJ
gujaf-335	332	2	funding	funding	NOUN
gujaf-335	332	3	should	should	AUX
gujaf-335	332	4	be	be	AUX
gujaf-335	332	5	limited	limit	VERB
gujaf-335	332	6	to	to	ADP
gujaf-335	332	7	a	a	DET
gujaf-335	332	8	minimum	minimum	ADJ
gujaf-335	332	9	extent	extent	NOUN
gujaf-335	332	10	so	so	SCONJ
gujaf-335	332	11	that	that	SCONJ
gujaf-335	332	12	the	the	DET
gujaf-335	332	13	local	local	ADJ
gujaf-335	332	14	currency	currency	NOUN
gujaf-335	332	15	can	can	AUX
gujaf-335	332	16	be	be	AUX
gujaf-335	332	17	strong	strong	ADJ
gujaf-335	332	18	in	in	ADP
gujaf-335	332	19	the	the	DET
gujaf-335	332	20	global	global	ADJ
gujaf-335	332	21	capital	capital	NOUN
gujaf-335	332	22	markets	market	NOUN
gujaf-335	332	23	.	.	PUNCT
gujaf-335	333	1	nigerian	nigerian	ADJ
gujaf-335	333	2	government	government	NOUN
gujaf-335	333	3	should	should	AUX
gujaf-335	333	4	also	also	ADV
gujaf-335	333	5	encourage	encourage	VERB
gujaf-335	333	6	or	or	CCONJ
gujaf-335	333	7	fund	fund	NOUN
gujaf-335	333	8	manufacturing	manufacturing	NOUN
gujaf-335	333	9	activities	activity	NOUN
gujaf-335	333	10	especially	especially	ADV
gujaf-335	333	11	the	the	DET
gujaf-335	333	12	manufacturing	manufacturing	NOUN
gujaf-335	333	13	for	for	ADP
gujaf-335	333	14	export	export	NOUN
gujaf-335	333	15	,	,	PUNCT
gujaf-335	333	16	so	so	SCONJ
gujaf-335	333	17	as	as	SCONJ
gujaf-335	333	18	to	to	PART
gujaf-335	333	19	encourage	encourage	VERB
gujaf-335	333	20	appreciation	appreciation	NOUN
gujaf-335	333	21	of	of	ADP
gujaf-335	333	22	value	value	NOUN
gujaf-335	333	23	of	of	ADP
gujaf-335	333	24	naira	naira	ADJ
gujaf-335	333	25	domestic	domestic	ADJ
gujaf-335	333	26	currency	currency	NOUN
gujaf-335	333	27	against	against	ADP
gujaf-335	333	28	foreign	foreign	ADJ
gujaf-335	333	29	currencies	currency	NOUN
gujaf-335	333	30	especially	especially	ADV
gujaf-335	333	31	the	the	DET
gujaf-335	333	32	us	us	PROPN
gujaf-335	333	33	dollar	dollar	NOUN
gujaf-335	333	34	.	.	PUNCT
gujaf-335	334	1	additionally	additionally	ADV
gujaf-335	334	2	,	,	PUNCT
gujaf-335	334	3	nigerian	nigerian	ADJ
gujaf-335	334	4	government	government	NOUN
gujaf-335	334	5	should	should	AUX
gujaf-335	334	6	grant	grant	VERB
gujaf-335	334	7	subsidies	subsidy	NOUN
gujaf-335	334	8	and	and	CCONJ
gujaf-335	334	9	tax	tax	NOUN
gujaf-335	334	10	holiday	holiday	NOUN
gujaf-335	334	11	to	to	ADP
gujaf-335	334	12	manufacturers	manufacturer	NOUN
gujaf-335	334	13	to	to	PART
gujaf-335	334	14	enhance	enhance	VERB
gujaf-335	334	15	their	their	PRON
gujaf-335	334	16	expansion	expansion	NOUN
gujaf-335	334	17	and	and	CCONJ
gujaf-335	334	18	quality	quality	NOUN
gujaf-335	334	19	delivery	delivery	NOUN
gujaf-335	334	20	.	.	PUNCT
gujaf-335	335	1	this	this	PRON
gujaf-335	335	2	is	be	AUX
gujaf-335	335	3	vital	vital	ADJ
gujaf-335	335	4	because	because	SCONJ
gujaf-335	335	5	manufacturing	manufacturing	NOUN
gujaf-335	335	6	of	of	ADP
gujaf-335	335	7	quality	quality	NOUN
gujaf-335	335	8	goods	good	NOUN
gujaf-335	335	9	for	for	ADP
gujaf-335	335	10	export	export	NOUN
gujaf-335	335	11	will	will	AUX
gujaf-335	335	12	result	result	VERB
gujaf-335	335	13	in	in	ADP
gujaf-335	335	14	higher	high	ADJ
gujaf-335	335	15	demand	demand	NOUN
gujaf-335	335	16	for	for	ADP
gujaf-335	335	17	domestic	domestic	ADJ
gujaf-335	335	18	currency	currency	NOUN
gujaf-335	335	19	,	,	PUNCT
gujaf-335	335	20	which	which	PRON
gujaf-335	335	21	will	will	AUX
gujaf-335	335	22	result	result	VERB
gujaf-335	335	23	in	in	ADP
gujaf-335	335	24	appreciation	appreciation	NOUN
gujaf-335	335	25	of	of	ADP
gujaf-335	335	26	naira	naira	PROPN
gujaf-335	335	27	.	.	PUNCT
gujaf-335	336	1	managers	manager	NOUN
gujaf-335	336	2	of	of	ADP
gujaf-335	336	3	manufacturing	manufacturing	NOUN
gujaf-335	336	4	firms	firm	NOUN
gujaf-335	336	5	should	should	AUX
gujaf-335	336	6	adopt	adopt	VERB
gujaf-335	336	7	exchange	exchange	NOUN
gujaf-335	336	8	rate	rate	NOUN
gujaf-335	336	9	risk	risk	NOUN
gujaf-335	336	10	management	management	NOUN
gujaf-335	336	11	techniques	technique	NOUN
gujaf-335	336	12	such	such	ADJ
gujaf-335	336	13	as	as	ADP
gujaf-335	336	14	currency	currency	NOUN
gujaf-335	336	15	swaps	swap	NOUN
gujaf-335	336	16	,	,	PUNCT
gujaf-335	336	17	future	future	ADJ
gujaf-335	336	18	contract	contract	NOUN
gujaf-335	336	19	,	,	PUNCT
gujaf-335	336	20	and	and	CCONJ
gujaf-335	336	21	hedging	hedge	VERB
gujaf-335	336	22	to	to	PART
gujaf-335	336	23	advert	advert	VERB
gujaf-335	336	24	to	to	PART
gujaf-335	336	25	exchange	exchange	VERB
gujaf-335	336	26	rate	rate	NOUN
gujaf-335	336	27	fluctuation	fluctuation	NOUN
gujaf-335	336	28	risk	risk	NOUN
gujaf-335	336	29	.	.	PUNCT
gujaf-335	337	1	gusau	gusau	ADJ
gujaf-335	337	2	journal	journal	PROPN
gujaf-335	337	3	of	of	ADP
gujaf-335	337	4	accounting	accounting	NOUN
gujaf-335	337	5	and	and	CCONJ
gujaf-335	337	6	finance	finance	NOUN
gujaf-335	337	7	,	,	PUNCT
gujaf-335	337	8	vol	vol	NOUN
gujaf-335	337	9	.	.	PROPN
gujaf-335	337	10	5	5	NUM
gujaf-335	337	11	,	,	PUNCT
gujaf-335	337	12	issue	issue	NOUN
gujaf-335	337	13	2	2	NUM
gujaf-335	337	14	,	,	PUNCT
gujaf-335	337	15	october	october	PROPN
gujaf-335	337	16	,	,	PUNCT
gujaf-335	337	17	2024	2024	NUM
gujaf-335	337	18	295	295	NUM
gujaf-335	337	19	references	reference	NOUN
gujaf-335	337	20	abbas	abbas	PROPN
gujaf-335	337	21	elhussein	elhussein	ADV
gujaf-335	337	22	,	,	PUNCT
gujaf-335	337	23	n.	n.	PROPN
gujaf-335	337	24	h.	h.	PROPN
gujaf-335	337	25	,	,	PUNCT
gujaf-335	337	26	&	&	CCONJ
gujaf-335	337	27	elfaki	elfaki	PROPN
gujaf-335	337	28	osman	osman	PROPN
gujaf-335	337	29	,	,	PUNCT
gujaf-335	337	30	o.	o.	PROPN
gujaf-335	337	31	e.	e.	PROPN
gujaf-335	337	32	(	(	PUNCT
gujaf-335	337	33	2019	2019	NUM
gujaf-335	337	34	)	)	PUNCT
gujaf-335	337	35	.	.	PUNCT
gujaf-335	338	1	exchange	exchange	NOUN
gujaf-335	338	2	rate	rate	NOUN
gujaf-335	338	3	fluctuations	fluctuation	NOUN
gujaf-335	338	4	and	and	CCONJ
gujaf-335	338	5	financial	financial	ADJ
gujaf-335	338	6	performance	performance	NOUN
gujaf-335	338	7	of	of	ADP
gujaf-335	338	8	banks	bank	NOUN
gujaf-335	338	9	:	:	PUNCT
gujaf-335	338	10	evidence	evidence	NOUN
gujaf-335	338	11	from	from	ADP
gujaf-335	338	12	sudan	sudan	PROPN
gujaf-335	338	13	.	.	PUNCT
gujaf-335	339	1	international	international	ADJ
gujaf-335	339	2	journal	journal	PROPN
gujaf-335	339	3	of	of	ADP
gujaf-335	339	4	economics	economic	NOUN
gujaf-335	339	5	and	and	CCONJ
gujaf-335	339	6	finance	finance	NOUN
gujaf-335	339	7	,	,	PUNCT
gujaf-335	339	8	11(12	11(12	NUM
gujaf-335	339	9	)	)	PUNCT
gujaf-335	339	10	,	,	PUNCT
gujaf-335	339	11	15	15	NUM
gujaf-335	339	12	.	.	PUNCT
gujaf-335	340	1	https://doi.org/10.5539/ijef.v11n12p15	https://doi.org/10.5539/ijef.v11n12p15	PROPN
gujaf-335	340	2	adebayo	adebayo	PROPN
gujaf-335	340	3	,	,	PUNCT
gujaf-335	340	4	f.	f.	PROPN
gujaf-335	340	5	o.	o.	PROPN
gujaf-335	340	6	,	,	PUNCT
gujaf-335	340	7	&	&	CCONJ
gujaf-335	340	8	adofu	adofu	PROPN
gujaf-335	340	9	,	,	PUNCT
gujaf-335	340	10	i.	i.	PROPN
gujaf-335	340	11	(	(	PUNCT
gujaf-335	340	12	2021	2021	NUM
gujaf-335	340	13	)	)	PUNCT
gujaf-335	340	14	.	.	PUNCT
gujaf-335	341	1	effect	effect	NOUN
gujaf-335	341	2	of	of	ADP
gujaf-335	341	3	interest	interest	NOUN
gujaf-335	341	4	rate	rate	NOUN
gujaf-335	341	5	deregulation	deregulation	NOUN
gujaf-335	341	6	on	on	ADP
gujaf-335	341	7	loans	loan	NOUN
gujaf-335	341	8	and	and	CCONJ
gujaf-335	341	9	advances	advance	NOUN
gujaf-335	341	10	of	of	ADP
gujaf-335	341	11	deposit	deposit	NOUN
gujaf-335	341	12	money	money	NOUN
gujaf-335	341	13	banks	bank	NOUN
gujaf-335	341	14	in	in	ADP
gujaf-335	341	15	nigeria	nigeria	PROPN
gujaf-335	341	16	.	.	PUNCT
gujaf-335	342	1	international	international	ADJ
gujaf-335	342	2	journal	journal	PROPN
gujaf-335	342	3	of	of	ADP
gujaf-335	342	4	research	research	NOUN
gujaf-335	342	5	and	and	CCONJ
gujaf-335	342	6	innovation	innovation	NOUN
gujaf-335	342	7	in	in	ADP
gujaf-335	342	8	social	social	ADJ
gujaf-335	342	9	science	science	NOUN
gujaf-335	342	10	,	,	PUNCT
gujaf-335	342	11	5(4	5(4	NUM
gujaf-335	342	12	)	)	PUNCT
gujaf-335	342	13	,	,	PUNCT
gujaf-335	342	14	345–352	345–352	NUM
gujaf-335	342	15	.	.	PUNCT
gujaf-335	343	1	https://doi.org/10.47772/ijriss.2021.5416	https://doi.org/10.47772/ijriss.2021.5416	PROPN
gujaf-335	343	2	adedigba	adedigba	ADJ
gujaf-335	343	3	praise	praise	NOUN
gujaf-335	343	4	,	,	PUNCT
gujaf-335	343	5	a.	a.	NOUN
gujaf-335	343	6	(	(	PUNCT
gujaf-335	343	7	2020	2020	NUM
gujaf-335	343	8	)	)	PUNCT
gujaf-335	343	9	.	.	PUNCT
gujaf-335	344	1	sectorial	sectorial	ADJ
gujaf-335	344	2	allocation	allocation	NOUN
gujaf-335	344	3	of	of	ADP
gujaf-335	344	4	bank	bank	NOUN
gujaf-335	344	5	credits	credit	NOUN
gujaf-335	344	6	and	and	CCONJ
gujaf-335	344	7	economic	economic	ADJ
gujaf-335	344	8	development	development	NOUN
gujaf-335	344	9	in	in	ADP
gujaf-335	344	10	nigeria	nigeria	PROPN
gujaf-335	344	11	.	.	PUNCT
gujaf-335	345	1	journal	journal	PROPN
gujaf-335	345	2	of	of	ADP
gujaf-335	345	3	contemporary	contemporary	ADJ
gujaf-335	345	4	research	research	NOUN
gujaf-335	345	5	in	in	ADP
gujaf-335	345	6	business	business	NOUN
gujaf-335	345	7	,	,	PUNCT
gujaf-335	345	8	economics	economic	NOUN
gujaf-335	345	9	and	and	CCONJ
gujaf-335	345	10	finance	finance	NOUN
gujaf-335	345	11	,	,	PUNCT
gujaf-335	345	12	2(1	2(1	NUM
gujaf-335	345	13	)	)	PUNCT
gujaf-335	345	14	,	,	PUNCT
gujaf-335	345	15	18–28	18–28	NUM
gujaf-335	345	16	.	.	PUNCT
gujaf-335	346	1	https://doi.org/10.33094/26410265.2020.21.18.28	https://doi.org/10.33094/26410265.2020.21.18.28	PROPN
gujaf-335	346	2	akpansung	akpansung	PROPN
gujaf-335	346	3	,	,	PUNCT
gujaf-335	346	4	a.	a.	NOUN
gujaf-335	346	5	o.	o.	PROPN
gujaf-335	346	6	,	,	PUNCT
gujaf-335	346	7	&	&	CCONJ
gujaf-335	346	8	gidigbi	gidigbi	PROPN
gujaf-335	346	9	,	,	PUNCT
gujaf-335	346	10	m.	m.	NOUN
gujaf-335	346	11	o.	o.	PROPN
gujaf-335	346	12	(	(	PUNCT
gujaf-335	346	13	2014	2014	NUM
gujaf-335	346	14	)	)	PUNCT
gujaf-335	346	15	.	.	PUNCT
gujaf-335	347	1	recent	recent	ADJ
gujaf-335	347	2	banking	banking	NOUN
gujaf-335	347	3	reforms	reform	NOUN
gujaf-335	347	4	in	in	ADP
gujaf-335	347	5	nigeria	nigeria	PROPN
gujaf-335	347	6	:	:	PUNCT
gujaf-335	347	7	implications	implication	NOUN
gujaf-335	347	8	on	on	ADP
gujaf-335	347	9	sectoral	sectoral	ADJ
gujaf-335	347	10	credit	credit	NOUN
gujaf-335	347	11	allocation	allocation	NOUN
gujaf-335	347	12	and	and	CCONJ
gujaf-335	347	13	economic	economic	ADJ
gujaf-335	347	14	growth	growth	NOUN
gujaf-335	347	15	.	.	PUNCT
gujaf-335	348	1	international	international	ADJ
gujaf-335	348	2	journal	journal	PROPN
gujaf-335	348	3	of	of	ADP
gujaf-335	348	4	business	business	NOUN
gujaf-335	348	5	and	and	CCONJ
gujaf-335	348	6	social	social	ADJ
gujaf-335	348	7	science	science	NOUN
gujaf-335	348	8	,	,	PUNCT
gujaf-335	348	9	5(13	5(13	NUM
gujaf-335	348	10	)	)	PUNCT
gujaf-335	348	11	,	,	PUNCT
gujaf-335	348	12	91–104	91–104	PROPN
gujaf-335	348	13	.	.	PUNCT
gujaf-335	348	14	amake	amake	PROPN
gujaf-335	348	15	,	,	PUNCT
gujaf-335	348	16	c.	c.	PROPN
gujaf-335	348	17	c.	c.	PROPN
gujaf-335	348	18	,	,	PUNCT
gujaf-335	348	19	&	&	CCONJ
gujaf-335	348	20	ogiedu	ogiedu	PROPN
gujaf-335	348	21	,	,	PUNCT
gujaf-335	348	22	k.	k.	PROPN
gujaf-335	348	23	o.	o.	PROPN
gujaf-335	348	24	(	(	PUNCT
gujaf-335	348	25	2019	2019	NUM
gujaf-335	348	26	)	)	PUNCT
gujaf-335	348	27	.	.	PUNCT
gujaf-335	349	1	firm	firm	ADJ
gujaf-335	349	2	characteristics	characteristic	NOUN
gujaf-335	349	3	and	and	CCONJ
gujaf-335	349	4	financial	financial	ADJ
gujaf-335	349	5	performance	performance	NOUN
gujaf-335	349	6	on	on	ADP
gujaf-335	349	7	nonfinancial	nonfinancial	ADJ
gujaf-335	349	8	companies	company	NOUN
gujaf-335	349	9	in	in	ADP
gujaf-335	349	10	nigeria	nigeria	PROPN
gujaf-335	349	11	.	.	PUNCT
gujaf-335	350	1	focus	focus	NOUN
gujaf-335	350	2	:	:	PUNCT
gujaf-335	350	3	journal	journal	NOUN
gujaf-335	350	4	of	of	ADP
gujaf-335	350	5	international	international	ADJ
gujaf-335	350	6	business	business	NOUN
gujaf-335	350	7	,	,	PUNCT
gujaf-335	350	8	6(1	6(1	NUM
gujaf-335	350	9	)	)	PUNCT
gujaf-335	350	10	,	,	PUNCT
gujaf-335	350	11	27	27	NUM
gujaf-335	350	12	.	.	PUNCT
gujaf-335	351	1	https://doi.org/10.17492/focus.v6i1.183181	https://doi.org/10.17492/focus.v6i1.183181	PROPN
gujaf-335	351	2	ani	ani	NOUN
gujaf-335	351	3	,	,	PUNCT
gujaf-335	351	4	t.	t.	NOUN
gujaf-335	351	5	m.	m.	NOUN
gujaf-335	351	6	,	,	PUNCT
gujaf-335	351	7	nzewi	nzewi	VERB
gujaf-335	351	8	,	,	PUNCT
gujaf-335	351	9	u.	u.	PROPN
gujaf-335	351	10	c.	c.	PROPN
gujaf-335	351	11	,	,	PUNCT
gujaf-335	351	12	&	&	CCONJ
gujaf-335	351	13	abere	abere	ADV
gujaf-335	351	14	,	,	PUNCT
gujaf-335	351	15	g.	g.	PROPN
gujaf-335	351	16	e.	e.	PROPN
gujaf-335	352	1	(	(	PUNCT
gujaf-335	352	2	2024	2024	NUM
gujaf-335	352	3	)	)	PUNCT
gujaf-335	352	4	.	.	PUNCT
gujaf-335	353	1	foreign	foreign	ADJ
gujaf-335	353	2	exchange	exchange	NOUN
gujaf-335	353	3	rate	rate	NOUN
gujaf-335	353	4	disruptions	disruption	NOUN
gujaf-335	353	5	and	and	CCONJ
gujaf-335	353	6	stock	stock	NOUN
gujaf-335	353	7	market	market	NOUN
gujaf-335	353	8	performance	performance	NOUN
gujaf-335	353	9	of	of	ADP
gujaf-335	353	10	selected	select	VERB
gujaf-335	353	11	manufacturing	manufacturing	NOUN
gujaf-335	353	12	firms	firm	NOUN
gujaf-335	353	13	quoted	quote	VERB
gujaf-335	353	14	on	on	ADP
gujaf-335	353	15	the	the	DET
gujaf-335	353	16	nigerian	nigerian	ADJ
gujaf-335	353	17	exchange	exchange	NOUN
gujaf-335	353	18	group	group	NOUN
gujaf-335	353	19	,	,	PUNCT
gujaf-335	353	20	12(4	12(4	NUM
gujaf-335	353	21	)	)	PUNCT
gujaf-335	353	22	,	,	PUNCT
gujaf-335	353	23	1–15	1–15	PROPN
gujaf-335	353	24	.	.	PUNCT
gujaf-335	354	1	anthony	anthony	PROPN
gujaf-335	354	2	,	,	PUNCT
gujaf-335	354	3	c.	c.	PROPN
gujaf-335	354	4	e.	e.	PROPN
gujaf-335	354	5	,	,	PUNCT
gujaf-335	354	6	peter	peter	PROPN
gujaf-335	354	7	,	,	PUNCT
gujaf-335	354	8	i.	i.	PROPN
gujaf-335	354	9	o.	o.	PROPN
gujaf-335	354	10	,	,	PUNCT
gujaf-335	354	11	&	&	CCONJ
gujaf-335	354	12	yimka	yimka	PROPN
gujaf-335	354	13	s.	s.	PROPN
gujaf-335	354	14	a.	a.	PROPN
gujaf-335	354	15	,	,	PUNCT
gujaf-335	354	16	a.	a.	NOUN
gujaf-335	354	17	(	(	PUNCT
gujaf-335	354	18	2021	2021	NUM
gujaf-335	354	19	)	)	PUNCT
gujaf-335	354	20	.	.	PUNCT
gujaf-335	355	1	effect	effect	NOUN
gujaf-335	355	2	of	of	ADP
gujaf-335	355	3	exchange	exchange	NOUN
gujaf-335	355	4	rate	rate	NOUN
gujaf-335	355	5	volatility	volatility	NOUN
gujaf-335	355	6	on	on	ADP
gujaf-335	355	7	return	return	NOUN
gujaf-335	355	8	on	on	ADP
gujaf-335	355	9	assets	asset	NOUN
gujaf-335	355	10	of	of	ADP
gujaf-335	355	11	consumer	consumer	NOUN
gujaf-335	355	12	goods	good	NOUN
gujaf-335	355	13	manufacturing	manufacturing	NOUN
gujaf-335	355	14	companies	company	NOUN
gujaf-335	355	15	listed	list	VERB
gujaf-335	355	16	in	in	ADP
gujaf-335	355	17	nigeria	nigeria	PROPN
gujaf-335	355	18	.	.	PUNCT
gujaf-335	356	1	international	international	ADJ
gujaf-335	356	2	journal	journal	PROPN
gujaf-335	356	3	of	of	ADP
gujaf-335	356	4	research	research	NOUN
gujaf-335	356	5	and	and	CCONJ
gujaf-335	356	6	innovation	innovation	NOUN
gujaf-335	356	7	in	in	ADP
gujaf-335	356	8	social	social	ADJ
gujaf-335	356	9	science	science	NOUN
gujaf-335	356	10	,	,	PUNCT
gujaf-335	356	11	5(6	5(6	NUM
gujaf-335	356	12	)	)	PUNCT
gujaf-335	356	13	,	,	PUNCT
gujaf-335	356	14	462–470	462–470	NUM
gujaf-335	356	15	.	.	PUNCT
gujaf-335	357	1	https://doi.org/10.47772/ijriss.2021.5626	https://doi.org/10.47772/ijriss.2021.5626	PROPN
gujaf-335	357	2	augustine	augustine	NOUN
gujaf-335	357	3	,	,	PUNCT
gujaf-335	357	4	o.	o.	NOUN
gujaf-335	357	5	(	(	PUNCT
gujaf-335	357	6	2022	2022	NUM
gujaf-335	357	7	)	)	PUNCT
gujaf-335	357	8	.	.	PUNCT
gujaf-335	358	1	financial	financial	ADJ
gujaf-335	358	2	intermediation	intermediation	NOUN
gujaf-335	358	3	and	and	CCONJ
gujaf-335	358	4	manufacturing	manufacturing	NOUN
gujaf-335	358	5	sector	sector	NOUN
gujaf-335	358	6	output	output	NOUN
gujaf-335	358	7	in	in	ADP
gujaf-335	358	8	nigeria	nigeria	PROPN
gujaf-335	358	9	.	.	PUNCT
gujaf-335	359	1	10(1	10(1	NUM
gujaf-335	359	2	)	)	PUNCT
gujaf-335	359	3	,	,	PUNCT
gujaf-335	359	4	58–68	58–68	NUM
gujaf-335	359	5	.	.	PUNCT
gujaf-335	359	6	banerjee	banerjee	PROPN
gujaf-335	359	7	,	,	PUNCT
gujaf-335	359	8	r.	r.	PROPN
gujaf-335	359	9	,	,	PUNCT
gujaf-335	359	10	hofmann	hofmann	PROPN
gujaf-335	359	11	,	,	PUNCT
gujaf-335	359	12	b.	b.	PROPN
gujaf-335	359	13	,	,	PUNCT
gujaf-335	359	14	&	&	CCONJ
gujaf-335	359	15	mehrotra	mehrotra	PROPN
gujaf-335	359	16	,	,	PUNCT
gujaf-335	359	17	a.	a.	NOUN
gujaf-335	359	18	(	(	PUNCT
gujaf-335	359	19	2022	2022	NUM
gujaf-335	359	20	)	)	PUNCT
gujaf-335	359	21	.	.	PUNCT
gujaf-335	360	1	corporate	corporate	ADJ
gujaf-335	360	2	investment	investment	NOUN
gujaf-335	360	3	and	and	CCONJ
gujaf-335	360	4	the	the	DET
gujaf-335	360	5	exchange	exchange	NOUN
gujaf-335	360	6	rate	rate	NOUN
gujaf-335	360	7	:	:	PUNCT
gujaf-335	360	8	the	the	DET
gujaf-335	360	9	financial	financial	ADJ
gujaf-335	360	10	channel	channel	NOUN
gujaf-335	360	11	.	.	PUNCT
gujaf-335	361	1	international	international	ADJ
gujaf-335	361	2	finance	finance	NOUN
gujaf-335	361	3	,	,	PUNCT
gujaf-335	361	4	25(3	25(3	NUM
gujaf-335	361	5	)	)	PUNCT
gujaf-335	361	6	,	,	PUNCT
gujaf-335	361	7	296–312	296–312	NUM
gujaf-335	361	8	.	.	PUNCT
gujaf-335	362	1	https://doi.org/10.1111/infi.12415	https://doi.org/10.1111/infi.12415	PROPN
gujaf-335	362	2	bebczuk	bebczuk	PROPN
gujaf-335	362	3	,	,	PUNCT
gujaf-335	362	4	r.	r.	PROPN
gujaf-335	362	5	n.	n.	PROPN
gujaf-335	362	6	,	,	PUNCT
gujaf-335	362	7	filippo	filippo	PROPN
gujaf-335	362	8	,	,	PUNCT
gujaf-335	362	9	a.	a.	PROPN
gujaf-335	362	10	,	,	PUNCT
gujaf-335	362	11	&	&	CCONJ
gujaf-335	362	12	sangiácomo	sangiácomo	PROPN
gujaf-335	362	13	,	,	PUNCT
gujaf-335	362	14	m.	m.	NOUN
gujaf-335	362	15	(	(	PUNCT
gujaf-335	362	16	2017	2017	NUM
gujaf-335	362	17	)	)	PUNCT
gujaf-335	362	18	.	.	PUNCT
gujaf-335	363	1	bank	bank	NOUN
gujaf-335	363	2	credit	credit	NOUN
gujaf-335	363	3	allocation	allocation	NOUN
gujaf-335	363	4	by	by	ADP
gujaf-335	363	5	sector	sector	NOUN
gujaf-335	363	6	:	:	PUNCT
gujaf-335	363	7	causes	cause	NOUN
gujaf-335	363	8	and	and	CCONJ
gujaf-335	363	9	effects	effect	NOUN
gujaf-335	363	10	on	on	ADP
gujaf-335	363	11	economic	economic	ADJ
gujaf-335	363	12	growth	growth	NOUN
gujaf-335	363	13	in	in	ADP
gujaf-335	363	14	haiti	haiti	PROPN
gujaf-335	363	15	.	.	PUNCT
gujaf-335	364	1	económica	económica	PROPN
gujaf-335	364	2	,	,	PUNCT
gujaf-335	364	3	63	63	NUM
gujaf-335	364	4	.	.	PUNCT
gujaf-335	364	5	bello	bello	PROPN
gujaf-335	364	6	,	,	PUNCT
gujaf-335	364	7	a.	a.	NOUN
gujaf-335	364	8	,	,	PUNCT
gujaf-335	364	9	anfofum	anfofum	ADV
gujaf-335	364	10	,	,	PUNCT
gujaf-335	364	11	a.	a.	NOUN
gujaf-335	364	12	a.	a.	PROPN
gujaf-335	364	13	,	,	PUNCT
gujaf-335	364	14	&	&	CCONJ
gujaf-335	364	15	farouk	farouk	PROPN
gujaf-335	364	16	,	,	PUNCT
gujaf-335	364	17	b.	b.	PROPN
gujaf-335	364	18	k.	k.	PROPN
gujaf-335	364	19	(	(	PUNCT
gujaf-335	364	20	2021	2021	NUM
gujaf-335	364	21	)	)	PUNCT
gujaf-335	364	22	.	.	PUNCT
gujaf-335	365	1	impact	impact	NOUN
gujaf-335	365	2	of	of	ADP
gujaf-335	365	3	bank	bank	NOUN
gujaf-335	365	4	credit	credit	NOUN
gujaf-335	365	5	on	on	ADP
gujaf-335	365	6	manufacturing	manufacture	VERB
gujaf-335	365	7	sector	sector	NOUN
gujaf-335	365	8	output	output	NOUN
gujaf-335	365	9	in	in	ADP
gujaf-335	365	10	nigeria	nigeria	PROPN
gujaf-335	365	11	.	.	PUNCT
gujaf-335	366	1	journal	journal	PROPN
gujaf-335	366	2	of	of	ADP
gujaf-335	366	3	economics	economic	NOUN
gujaf-335	366	4	and	and	CCONJ
gujaf-335	366	5	allied	allied	ADJ
gujaf-335	366	6	research	research	NOUN
gujaf-335	366	7	,	,	PUNCT
gujaf-335	366	8	6(2	6(2	NUM
gujaf-335	366	9	)	)	PUNCT
gujaf-335	366	10	,	,	PUNCT
gujaf-335	366	11	85–97	85–97	NUM
gujaf-335	366	12	.	.	PUNCT
gujaf-335	366	13	chinanuife	chinanuife	NOUN
gujaf-335	366	14	,	,	PUNCT
gujaf-335	366	15	e.	e.	PROPN
gujaf-335	366	16	,	,	PUNCT
gujaf-335	366	17	madueme	madueme	PROPN
gujaf-335	366	18	,	,	PUNCT
gujaf-335	366	19	i.	i.	PROPN
gujaf-335	366	20	s.	s.	PROPN
gujaf-335	366	21	,	,	PUNCT
gujaf-335	366	22	orji	orji	PROPN
gujaf-335	366	23	,	,	PUNCT
gujaf-335	366	24	a.	a.	PROPN
gujaf-335	366	25	,	,	PUNCT
gujaf-335	366	26	&	&	CCONJ
gujaf-335	366	27	anthony	anthony	PROPN
gujaf-335	366	28	-	-	PUNCT
gujaf-335	366	29	orji	orji	PROPN
gujaf-335	366	30	,	,	PUNCT
gujaf-335	366	31	o.	o.	PROPN
gujaf-335	366	32	(	(	PUNCT
gujaf-335	366	33	2019	2019	NUM
gujaf-335	366	34	)	)	PUNCT
gujaf-335	366	35	.	.	PUNCT
gujaf-335	367	1	empirical	empirical	ADJ
gujaf-335	367	2	determination	determination	NOUN
gujaf-335	367	3	of	of	ADP
gujaf-335	367	4	the	the	DET
gujaf-335	367	5	causal	causal	PROPN
gujaf-335	367	6	link	link	NOUN
gujaf-335	367	7	between	between	ADP
gujaf-335	367	8	private	private	ADJ
gujaf-335	367	9	sector	sector	NOUN
gujaf-335	367	10	credit	credit	NOUN
gujaf-335	367	11	and	and	CCONJ
gujaf-335	367	12	manufacturing	manufacturing	NOUN
gujaf-335	367	13	output	output	NOUN
gujaf-335	367	14	in	in	ADP
gujaf-335	367	15	nigeria	nigeria	PROPN
gujaf-335	367	16	.	.	PUNCT
gujaf-335	368	1	journal	journal	PROPN
gujaf-335	368	2	of	of	ADP
gujaf-335	368	3	advanced	advanced	ADJ
gujaf-335	368	4	research	research	NOUN
gujaf-335	368	5	in	in	ADP
gujaf-335	368	6	management	management	NOUN
gujaf-335	368	7	,	,	PUNCT
gujaf-335	368	8	10(1	10(1	NUM
gujaf-335	368	9	)	)	PUNCT
gujaf-335	368	10	,	,	PUNCT
gujaf-335	368	11	1–29	1–29	PROPN
gujaf-335	368	12	.	.	PUNCT
gujaf-335	369	1	https://doi.org/10.14505/jarm.v10.1(19).05	https://doi.org/10.14505/jarm.v10.1(19).05	PROPN
gujaf-335	369	2	dufera	dufera	NOUN
gujaf-335	369	3	,	,	PUNCT
gujaf-335	369	4	a.	a.	NOUN
gujaf-335	369	5	(	(	PUNCT
gujaf-335	369	6	2010	2010	NUM
gujaf-335	369	7	)	)	PUNCT
gujaf-335	369	8	.	.	PUNCT
gujaf-335	370	1	financial	financial	ADJ
gujaf-335	370	2	performance	performance	NOUN
gujaf-335	370	3	evaluation	evaluation	NOUN
gujaf-335	370	4	:	:	PUNCT
gujaf-335	370	5	a	a	DET
gujaf-335	370	6	case	case	NOUN
gujaf-335	370	7	study	study	NOUN
gujaf-335	370	8	of	of	ADP
gujaf-335	370	9	awash	awash	PROPN
gujaf-335	370	10	international	international	PROPN
gujaf-335	370	11	bank	bank	PROPN
gujaf-335	370	12	(	(	PUNCT
gujaf-335	370	13	aib	aib	PROPN
gujaf-335	370	14	)	)	PUNCT
gujaf-335	370	15	.	.	PUNCT
gujaf-335	371	1	journal	journal	NOUN
gujaf-335	371	2	of	of	ADP
gujaf-335	371	3	emerging	emerge	VERB
gujaf-335	371	4	market	market	NOUN
gujaf-335	371	5	finance	finance	NOUN
gujaf-335	371	6	,	,	PUNCT
gujaf-335	371	7	11(1	11(1	NUM
gujaf-335	371	8	)	)	PUNCT
gujaf-335	371	9	,	,	PUNCT
gujaf-335	371	10	109	109	NUM
gujaf-335	371	11	.	.	PUNCT
gujaf-335	372	1	https://doi.org/10.5539/ijef.v11n12p15	https://doi.org/10.5539/ijef.v11n12p15	X
gujaf-335	373	1	https://doi.org/10.47772/ijriss.2021.5416	https://doi.org/10.47772/ijriss.2021.5416	PROPN
gujaf-335	373	2	https://doi.org/10.33094/26410265.2020.21.18.28	https://doi.org/10.33094/26410265.2020.21.18.28	NOUN
gujaf-335	373	3	https://doi.org/10.17492/focus.v6i1.183181	https://doi.org/10.17492/focus.v6i1.183181	PROPN
gujaf-335	373	4	https://doi.org/10.47772/ijriss.2021.5626	https://doi.org/10.47772/ijriss.2021.5626	ADJ
gujaf-335	373	5	https://doi.org/10.1111/infi.12415	https://doi.org/10.1111/infi.12415	NOUN
gujaf-335	373	6	https://doi.org/10.14505/jarm.v10.1(19).05	https://doi.org/10.14505/jarm.v10.1(19).05	ADJ
gujaf-335	373	7	gusau	gusau	ADJ
gujaf-335	373	8	journal	journal	NOUN
gujaf-335	373	9	of	of	ADP
gujaf-335	373	10	accounting	accounting	NOUN
gujaf-335	373	11	and	and	CCONJ
gujaf-335	373	12	finance	finance	NOUN
gujaf-335	373	13	,	,	PUNCT
gujaf-335	373	14	vol	vol	NOUN
gujaf-335	373	15	.	.	PROPN
gujaf-335	373	16	5	5	NUM
gujaf-335	373	17	,	,	PUNCT
gujaf-335	373	18	issue	issue	NOUN
gujaf-335	373	19	2	2	NUM
gujaf-335	373	20	,	,	PUNCT
gujaf-335	373	21	october	october	PROPN
gujaf-335	373	22	,	,	PUNCT
gujaf-335	373	23	2024	2024	NUM
gujaf-335	373	24	296	296	NUM
gujaf-335	373	25	emmanuel	emmanuel	PROPN
gujaf-335	373	26	,	,	PUNCT
gujaf-335	373	27	o.	o.	PROPN
gujaf-335	373	28	,	,	PUNCT
gujaf-335	373	29	abiola	abiola	PROPN
gujaf-335	373	30	,	,	PUNCT
gujaf-335	373	31	o.	o.	PROPN
gujaf-335	373	32	,	,	PUNCT
gujaf-335	373	33	&	&	CCONJ
gujaf-335	373	34	anthony	anthony	PROPN
gujaf-335	373	35	,	,	PUNCT
gujaf-335	373	36	o.	o.	PROPN
gujaf-335	373	37	(	(	PUNCT
gujaf-335	373	38	2015	2015	NUM
gujaf-335	373	39	)	)	PUNCT
gujaf-335	373	40	.	.	PUNCT
gujaf-335	374	1	[	[	X
gujaf-335	374	2	untitled	untitled	ADJ
gujaf-335	374	3	source	source	NOUN
gujaf-335	374	4	]	]	PUNCT
gujaf-335	374	5	.	.	PUNCT
gujaf-335	375	1	www.econstor.eu	www.econstor.eu	PROPN
gujaf-335	375	2	hasibuan	hasibuan	PROPN
gujaf-335	375	3	,	,	PUNCT
gujaf-335	375	4	l.	l.	PROPN
gujaf-335	375	5	t.	t.	PROPN
gujaf-335	375	6	,	,	PUNCT
gujaf-335	375	7	&	&	CCONJ
gujaf-335	375	8	harahap	harahap	PROPN
gujaf-335	375	9	,	,	PUNCT
gujaf-335	375	10	m.	m.	NOUN
gujaf-335	375	11	i.	i.	PROPN
gujaf-335	375	12	(	(	PUNCT
gujaf-335	375	13	2024	2024	NUM
gujaf-335	375	14	)	)	PUNCT
gujaf-335	375	15	.	.	PUNCT
gujaf-335	376	1	impact	impact	NOUN
gujaf-335	376	2	of	of	ADP
gujaf-335	376	3	inflation	inflation	NOUN
gujaf-335	376	4	,	,	PUNCT
gujaf-335	376	5	interest	interest	NOUN
gujaf-335	376	6	rates	rate	NOUN
gujaf-335	376	7	,	,	PUNCT
gujaf-335	376	8	and	and	CCONJ
gujaf-335	376	9	exchange	exchange	NOUN
gujaf-335	376	10	rates	rate	NOUN
gujaf-335	376	11	on	on	ADP
gujaf-335	376	12	the	the	DET
gujaf-335	376	13	performance	performance	NOUN
gujaf-335	376	14	of	of	ADP
gujaf-335	376	15	the	the	DET
gujaf-335	376	16	indonesian	indonesian	ADJ
gujaf-335	376	17	sharia	sharia	PROPN
gujaf-335	376	18	stock	stock	PROPN
gujaf-335	376	19	index	index	NOUN
gujaf-335	376	20	(	(	PUNCT
gujaf-335	376	21	issi	issi	PROPN
gujaf-335	376	22	)	)	PUNCT
gujaf-335	376	23	during	during	ADP
gujaf-335	376	24	the	the	DET
gujaf-335	376	25	period	period	NOUN
gujaf-335	376	26	2012–2022	2012–2022	NUM
gujaf-335	376	27	,	,	PUNCT
gujaf-335	376	28	5(1	5(1	NUM
gujaf-335	376	29	)	)	PUNCT
gujaf-335	376	30	,	,	PUNCT
gujaf-335	376	31	337–350	337–350	NUM
gujaf-335	376	32	.	.	PUNCT
gujaf-335	376	33	lagat	lagat	PROPN
gujaf-335	376	34	,	,	PUNCT
gujaf-335	376	35	c.	c.	PROPN
gujaf-335	376	36	c.	c.	PROPN
gujaf-335	376	37	,	,	PUNCT
gujaf-335	376	38	&	&	CCONJ
gujaf-335	376	39	nyandema	nyandema	PROPN
gujaf-335	376	40	,	,	PUNCT
gujaf-335	376	41	d.	d.	PROPN
gujaf-335	376	42	m.	m.	PROPN
gujaf-335	376	43	(	(	PUNCT
gujaf-335	376	44	2016	2016	NUM
gujaf-335	376	45	)	)	PUNCT
gujaf-335	376	46	.	.	PUNCT
gujaf-335	377	1	the	the	DET
gujaf-335	377	2	influence	influence	NOUN
gujaf-335	377	3	of	of	ADP
gujaf-335	377	4	foreign	foreign	ADJ
gujaf-335	377	5	exchange	exchange	NOUN
gujaf-335	377	6	rate	rate	NOUN
gujaf-335	377	7	fluctuations	fluctuation	NOUN
gujaf-335	377	8	on	on	ADP
gujaf-335	377	9	the	the	DET
gujaf-335	377	10	financial	financial	ADJ
gujaf-335	377	11	performance	performance	NOUN
gujaf-335	377	12	of	of	ADP
gujaf-335	377	13	commercial	commercial	ADJ
gujaf-335	377	14	banks	bank	NOUN
gujaf-335	377	15	listed	list	VERB
gujaf-335	377	16	at	at	ADP
gujaf-335	377	17	the	the	DET
gujaf-335	377	18	nairobi	nairobi	PROPN
gujaf-335	377	19	securities	securities	PROPN
gujaf-335	377	20	exchange	exchange	PROPN
gujaf-335	377	21	.	.	PUNCT
gujaf-335	378	1	british	british	ADJ
gujaf-335	378	2	journal	journal	PROPN
gujaf-335	378	3	of	of	ADP
gujaf-335	378	4	marketing	marketing	NOUN
gujaf-335	378	5	studies	study	NOUN
gujaf-335	378	6	,	,	PUNCT
gujaf-335	378	7	4(3	4(3	NUM
gujaf-335	378	8	)	)	PUNCT
gujaf-335	378	9	,	,	PUNCT
gujaf-335	378	10	1–11	1–11	PROPN
gujaf-335	378	11	.	.	PUNCT
gujaf-335	379	1	www.eajournals.org	www.eajournals.org	PROPN
gujaf-335	379	2	makarov	makarov	PROPN
gujaf-335	379	3	,	,	PUNCT
gujaf-335	379	4	i.	i.	PROPN
gujaf-335	379	5	,	,	PUNCT
gujaf-335	379	6	&	&	CCONJ
gujaf-335	379	7	papanikolaou	papanikolaou	PROPN
gujaf-335	379	8	,	,	PUNCT
gujaf-335	379	9	d.	d.	PROPN
gujaf-335	379	10	(	(	PUNCT
gujaf-335	379	11	2011	2011	NUM
gujaf-335	379	12	)	)	PUNCT
gujaf-335	379	13	.	.	PUNCT
gujaf-335	380	1	sources	source	NOUN
gujaf-335	380	2	of	of	ADP
gujaf-335	380	3	systematic	systematic	ADJ
gujaf-335	380	4	risk	risk	NOUN
gujaf-335	380	5	.	.	PUNCT
gujaf-335	381	1	ssrn	ssrn	PROPN
gujaf-335	381	2	electronic	electronic	ADJ
gujaf-335	381	3	journal	journal	PROPN
gujaf-335	381	4	.	.	PUNCT
gujaf-335	382	1	https://doi.org/10.2139/ssrn.968229	https://doi.org/10.2139/ssrn.968229	X
gujaf-335	382	2	merko	merko	PROPN
gujaf-335	382	3	,	,	PUNCT
gujaf-335	382	4	f.	f.	PROPN
gujaf-335	382	5	,	,	PUNCT
gujaf-335	382	6	&	&	CCONJ
gujaf-335	382	7	habili	habili	PROPN
gujaf-335	382	8	,	,	PUNCT
gujaf-335	382	9	m.	m.	NOUN
gujaf-335	382	10	(	(	PUNCT
gujaf-335	382	11	2023	2023	NUM
gujaf-335	382	12	)	)	PUNCT
gujaf-335	382	13	.	.	PUNCT
gujaf-335	383	1	impact	impact	NOUN
gujaf-335	383	2	of	of	ADP
gujaf-335	383	3	interest	interest	NOUN
gujaf-335	383	4	rate	rate	NOUN
gujaf-335	383	5	,	,	PUNCT
gujaf-335	383	6	exchange	exchange	NOUN
gujaf-335	383	7	rate	rate	NOUN
gujaf-335	383	8	,	,	PUNCT
gujaf-335	383	9	and	and	CCONJ
gujaf-335	383	10	inflation	inflation	NOUN
gujaf-335	383	11	on	on	ADP
gujaf-335	383	12	commercial	commercial	ADJ
gujaf-335	383	13	banks	bank	NOUN
gujaf-335	383	14	’	'	PUNCT
gujaf-335	383	15	performance	performance	NOUN
gujaf-335	383	16	.	.	PUNCT
gujaf-335	384	1	journal	journal	NOUN
gujaf-335	384	2	of	of	ADP
gujaf-335	384	3	corporate	corporate	ADJ
gujaf-335	384	4	board	board	NOUN
gujaf-335	384	5	,	,	PUNCT
gujaf-335	384	6	4(2	4(2	NUM
gujaf-335	384	7	)	)	PUNCT
gujaf-335	384	8	,	,	PUNCT
gujaf-335	384	9	1–10	1–10	NOUN
gujaf-335	384	10	.	.	PUNCT
gujaf-335	385	1	https://doi.org/10.22495/cbsrv4i2art2	https://doi.org/10.22495/cbsrv4i2art2	PROPN
gujaf-335	385	2	michael	michael	PROPN
gujaf-335	385	3	,	,	PUNCT
gujaf-335	385	4	e.	e.	PROPN
gujaf-335	385	5	i.	i.	PROPN
gujaf-335	385	6	,	,	PUNCT
gujaf-335	385	7	&	&	CCONJ
gujaf-335	385	8	egwu	egwu	PROPN
gujaf-335	385	9	,	,	PUNCT
gujaf-335	385	10	l.	l.	PROPN
gujaf-335	385	11	(	(	PUNCT
gujaf-335	385	12	2023	2023	NUM
gujaf-335	385	13	)	)	PUNCT
gujaf-335	385	14	.	.	PUNCT
gujaf-335	386	1	interest	interest	NOUN
gujaf-335	386	2	rate	rate	NOUN
gujaf-335	386	3	,	,	PUNCT
gujaf-335	386	4	foreign	foreign	ADJ
gujaf-335	386	5	exchange	exchange	NOUN
gujaf-335	386	6	rate	rate	NOUN
gujaf-335	386	7	,	,	PUNCT
gujaf-335	386	8	inflation	inflation	NOUN
gujaf-335	386	9	rate	rate	NOUN
gujaf-335	386	10	,	,	PUNCT
gujaf-335	386	11	and	and	CCONJ
gujaf-335	386	12	nonoil	nonoil	NOUN
gujaf-335	386	13	export	export	NOUN
gujaf-335	386	14	in	in	ADP
gujaf-335	386	15	nigeria	nigeria	PROPN
gujaf-335	386	16	.	.	PUNCT
gujaf-335	387	1	ndubuisi	ndubuisi	PROPN
gujaf-335	387	2	,	,	PUNCT
gujaf-335	387	3	p.	p.	NOUN
gujaf-335	387	4	(	(	PUNCT
gujaf-335	387	5	2017	2017	NUM
gujaf-335	387	6	)	)	PUNCT
gujaf-335	387	7	.	.	PUNCT
gujaf-335	388	1	analysis	analysis	NOUN
gujaf-335	388	2	of	of	ADP
gujaf-335	388	3	the	the	DET
gujaf-335	388	4	impact	impact	NOUN
gujaf-335	388	5	of	of	ADP
gujaf-335	388	6	external	external	ADJ
gujaf-335	388	7	debt	debt	NOUN
gujaf-335	388	8	on	on	ADP
gujaf-335	388	9	economic	economic	ADJ
gujaf-335	388	10	growth	growth	NOUN
gujaf-335	388	11	in	in	ADP
gujaf-335	388	12	an	an	DET
gujaf-335	388	13	emerging	emerge	VERB
gujaf-335	388	14	economy	economy	NOUN
gujaf-335	388	15	:	:	PUNCT
gujaf-335	388	16	evidence	evidence	NOUN
gujaf-335	388	17	from	from	ADP
gujaf-335	388	18	nigeria	nigeria	PROPN
gujaf-335	388	19	.	.	PUNCT
gujaf-335	389	1	african	african	ADJ
gujaf-335	389	2	research	research	PROPN
gujaf-335	389	3	review	review	PROPN
gujaf-335	389	4	,	,	PUNCT
gujaf-335	389	5	11(4	11(4	NUM
gujaf-335	389	6	)	)	PUNCT
gujaf-335	389	7	,	,	PUNCT
gujaf-335	389	8	156	156	NUM
gujaf-335	389	9	.	.	PUNCT
gujaf-335	390	1	https://doi.org/10.4314/afrrev.v11i4.13	https://doi.org/10.4314/afrrev.v11i4.13	PROPN
gujaf-335	390	2	niomy	niomy	NOUN
gujaf-335	390	3	,	,	PUNCT
gujaf-335	390	4	t.	t.	PROPN
gujaf-335	390	5	,	,	PUNCT
gujaf-335	390	6	&	&	CCONJ
gujaf-335	390	7	nathaniel	nathaniel	PROPN
gujaf-335	390	8	,	,	PUNCT
gujaf-335	390	9	s.	s.	PROPN
gujaf-335	390	10	p.	p.	PROPN
gujaf-335	390	11	(	(	PUNCT
gujaf-335	390	12	2019	2019	NUM
gujaf-335	390	13	)	)	PUNCT
gujaf-335	390	14	.	.	PUNCT
gujaf-335	391	1	modeling	model	VERB
gujaf-335	391	2	rates	rate	NOUN
gujaf-335	391	3	of	of	ADP
gujaf-335	391	4	inflation	inflation	NOUN
gujaf-335	391	5	in	in	ADP
gujaf-335	391	6	nigeria	nigeria	PROPN
gujaf-335	391	7	:	:	PUNCT
gujaf-335	391	8	an	an	DET
gujaf-335	391	9	application	application	NOUN
gujaf-335	391	10	of	of	ADP
gujaf-335	391	11	arma	arma	PROPN
gujaf-335	391	12	,	,	PUNCT
gujaf-335	391	13	arima	arima	NOUN
gujaf-335	391	14	,	,	PUNCT
gujaf-335	391	15	and	and	CCONJ
gujaf-335	391	16	garch	garch	NOUN
gujaf-335	391	17	models	model	NOUN
gujaf-335	391	18	.	.	PUNCT
gujaf-335	392	1	munich	munich	PROPN
gujaf-335	392	2	personal	personal	PROPN
gujaf-335	392	3	repec	repec	PROPN
gujaf-335	392	4	archive	archive	PROPN
gujaf-335	392	5	,	,	PUNCT
gujaf-335	392	6	91351	91351	NUM
gujaf-335	392	7	,	,	PUNCT
gujaf-335	392	8	1	1	NUM
gujaf-335	392	9	–	–	PUNCT
gujaf-335	392	10	29	29	NUM
gujaf-335	392	11	.	.	PUNCT
gujaf-335	393	1	nwabuisi	nwabuisi	VERB
gujaf-335	393	2	,	,	PUNCT
gujaf-335	393	3	o.	o.	PROPN
gujaf-335	393	4	f.	f.	PROPN
gujaf-335	393	5	,	,	PUNCT
gujaf-335	393	6	oke	oke	PROPN
gujaf-335	393	7	-	-	PUNCT
gujaf-335	393	8	bello	bello	NOUN
gujaf-335	393	9	,	,	PUNCT
gujaf-335	393	10	a.	a.	NOUN
gujaf-335	393	11	m.	m.	NOUN
gujaf-335	393	12	,	,	PUNCT
gujaf-335	393	13	&	&	CCONJ
gujaf-335	393	14	oyewole	oyewole	PROPN
gujaf-335	393	15	,	,	PUNCT
gujaf-335	393	16	a.	a.	PROPN
gujaf-335	393	17	s.	s.	PROPN
gujaf-335	393	18	(	(	PUNCT
gujaf-335	393	19	2020	2020	NUM
gujaf-335	393	20	)	)	PUNCT
gujaf-335	393	21	.	.	PUNCT
gujaf-335	394	1	[	[	X
gujaf-335	394	2	untitled	untitled	ADJ
gujaf-335	394	3	source	source	NOUN
gujaf-335	394	4	]	]	PUNCT
gujaf-335	394	5	.	.	PUNCT
gujaf-335	395	1	bizecons	bizecon	NOUN
gujaf-335	395	2	quarterly	quarterly	ADV
gujaf-335	395	3	.	.	PUNCT
gujaf-335	396	1	obamuyi	obamuyi	PROPN
gujaf-335	396	2	,	,	PUNCT
gujaf-335	396	3	t.	t.	NOUN
gujaf-335	396	4	m.	m.	NOUN
gujaf-335	396	5	,	,	PUNCT
gujaf-335	396	6	&	&	CCONJ
gujaf-335	396	7	edun	edun	PROPN
gujaf-335	396	8	,	,	PUNCT
gujaf-335	396	9	a.	a.	NOUN
gujaf-335	396	10	t.	t.	PROPN
gujaf-335	396	11	(	(	PUNCT
gujaf-335	396	12	1857	1857	NUM
gujaf-335	396	13	)	)	PUNCT
gujaf-335	396	14	.	.	PUNCT
gujaf-335	397	1	bank	bank	PROPN
gujaf-335	397	2	lending	lending	NOUN
gujaf-335	397	3	,	,	PUNCT
gujaf-335	397	4	economic	economic	ADJ
gujaf-335	397	5	growth	growth	NOUN
gujaf-335	397	6	,	,	PUNCT
gujaf-335	397	7	and	and	CCONJ
gujaf-335	397	8	the	the	DET
gujaf-335	397	9	performance	performance	NOUN
gujaf-335	397	10	of	of	ADP
gujaf-335	397	11	the	the	DET
gujaf-335	397	12	manufacturing	manufacturing	NOUN
gujaf-335	397	13	sector	sector	NOUN
gujaf-335	397	14	in	in	ADP
gujaf-335	397	15	nigeria	nigeria	PROPN
gujaf-335	397	16	.	.	PUNCT
gujaf-335	398	1	european	european	ADJ
gujaf-335	398	2	scientific	scientific	ADJ
gujaf-335	398	3	journal	journal	NOUN
gujaf-335	398	4	,	,	PUNCT
gujaf-335	398	5	8(3	8(3	NUM
gujaf-335	398	6	)	)	PUNCT
gujaf-335	398	7	,	,	PUNCT
gujaf-335	398	8	19–36	19–36	NUM
gujaf-335	398	9	.	.	PUNCT
gujaf-335	399	1	https://core.ac.uk/download/pdf/328023364.pdf	https://core.ac.uk/download/pdf/328023364.pdf	PROPN
gujaf-335	399	2	odior	odior	PROPN
gujaf-335	399	3	,	,	PUNCT
gujaf-335	399	4	e.	e.	PROPN
gujaf-335	399	5	s.	s.	PROPN
gujaf-335	399	6	(	(	PUNCT
gujaf-335	399	7	2013	2013	NUM
gujaf-335	399	8	)	)	PUNCT
gujaf-335	399	9	.	.	PUNCT
gujaf-335	400	1	macroeconomic	macroeconomic	ADJ
gujaf-335	400	2	variables	variable	NOUN
gujaf-335	400	3	and	and	CCONJ
gujaf-335	400	4	the	the	DET
gujaf-335	400	5	productivity	productivity	NOUN
gujaf-335	400	6	of	of	ADP
gujaf-335	400	7	the	the	DET
gujaf-335	400	8	manufacturing	manufacturing	NOUN
gujaf-335	400	9	sector	sector	NOUN
gujaf-335	400	10	in	in	ADP
gujaf-335	400	11	nigeria	nigeria	PROPN
gujaf-335	400	12	:	:	PUNCT
gujaf-335	400	13	a	a	DET
gujaf-335	400	14	static	static	ADJ
gujaf-335	400	15	analysis	analysis	NOUN
gujaf-335	400	16	approach	approach	NOUN
gujaf-335	400	17	.	.	PUNCT
gujaf-335	401	1	journal	journal	NOUN
gujaf-335	401	2	of	of	ADP
gujaf-335	401	3	emerging	emerge	VERB
gujaf-335	401	4	issues	issue	NOUN
gujaf-335	401	5	in	in	ADP
gujaf-335	401	6	economics	economic	NOUN
gujaf-335	401	7	,	,	PUNCT
gujaf-335	401	8	finance	finance	NOUN
gujaf-335	401	9	and	and	CCONJ
gujaf-335	401	10	banking	banking	NOUN
gujaf-335	401	11	(	(	PUNCT
gujaf-335	401	12	jeiefb	jeiefb	PROPN
gujaf-335	401	13	)	)	PUNCT
gujaf-335	401	14	,	,	PUNCT
gujaf-335	401	15	1(5	1(5	NUM
gujaf-335	401	16	)	)	PUNCT
gujaf-335	401	17	,	,	PUNCT
gujaf-335	401	18	362–380	362–380	NUM
gujaf-335	401	19	.	.	PUNCT
gujaf-335	402	1	onyekwena	onyekwena	ADJ
gujaf-335	402	2	,	,	PUNCT
gujaf-335	402	3	c.	c.	PROPN
gujaf-335	402	4	(	(	PUNCT
gujaf-335	402	5	2012	2012	NUM
gujaf-335	402	6	)	)	PUNCT
gujaf-335	402	7	.	.	PUNCT
gujaf-335	403	1	empirical	empirical	ADJ
gujaf-335	403	2	investigation	investigation	NOUN
gujaf-335	403	3	of	of	ADP
gujaf-335	403	4	the	the	DET
gujaf-335	403	5	impact	impact	NOUN
gujaf-335	403	6	of	of	ADP
gujaf-335	403	7	foreign	foreign	ADJ
gujaf-335	403	8	direct	direct	ADJ
gujaf-335	403	9	investment	investment	NOUN
gujaf-335	403	10	on	on	ADP
gujaf-335	403	11	manufacturing	manufacturing	NOUN
gujaf-335	403	12	firms	firm	NOUN
gujaf-335	403	13	and	and	CCONJ
gujaf-335	403	14	banks	bank	NOUN
gujaf-335	403	15	in	in	ADP
gujaf-335	403	16	nigeria	nigeria	PROPN
gujaf-335	403	17	.	.	PUNCT
gujaf-335	404	1	http://eprints.port.ac.uk/8025/	http://eprints.port.ac.uk/8025/	NOUN
gujaf-335	404	2	points	point	NOUN
gujaf-335	404	3	,	,	PUNCT
gujaf-335	404	4	k.	k.	PROPN
gujaf-335	404	5	,	,	PUNCT
gujaf-335	404	6	wu	wu	PROPN
gujaf-335	404	7	,	,	PUNCT
gujaf-335	404	8	s.	s.	PROPN
gujaf-335	404	9	x.	x.	PROPN
gujaf-335	404	10	,	,	PUNCT
gujaf-335	404	11	&	&	CCONJ
gujaf-335	404	12	cheng	cheng	PROPN
gujaf-335	404	13	,	,	PUNCT
gujaf-335	404	14	a.	a.	PROPN
gujaf-335	404	15	(	(	PUNCT
gujaf-335	404	16	2021	2021	NUM
gujaf-335	404	17	)	)	PUNCT
gujaf-335	404	18	.	.	PUNCT
gujaf-335	405	1	[	[	X
gujaf-335	405	2	untitled	untitled	ADJ
gujaf-335	405	3	source	source	NOUN
gujaf-335	405	4	]	]	PUNCT
gujaf-335	405	5	.	.	PUNCT
gujaf-335	406	1	urerv	urerv	PROPN
gujaf-335	406	2	.	.	PUNCT
gujaf-335	407	1	rasheed	rasheed	PROPN
gujaf-335	407	2	,	,	PUNCT
gujaf-335	407	3	q.	q.	PROPN
gujaf-335	407	4	(	(	PUNCT
gujaf-335	407	5	2019	2019	NUM
gujaf-335	407	6	)	)	PUNCT
gujaf-335	407	7	.	.	PUNCT
gujaf-335	408	1	energy	energy	NOUN
gujaf-335	408	2	prices	price	NOUN
gujaf-335	408	3	and	and	CCONJ
gujaf-335	408	4	the	the	DET
gujaf-335	408	5	financial	financial	ADJ
gujaf-335	408	6	performance	performance	NOUN
gujaf-335	408	7	of	of	ADP
gujaf-335	408	8	different	different	ADJ
gujaf-335	408	9	industries	industry	NOUN
gujaf-335	408	10	in	in	ADP
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gujaf-335	408	12	,	,	PUNCT
gujaf-335	408	13	19(3	19(3	NUM
gujaf-335	408	14	)	)	PUNCT
gujaf-335	408	15	.	.	PUNCT
gujaf-335	409	1	rehman	rehman	PROPN
gujaf-335	409	2	,	,	PUNCT
gujaf-335	409	3	s.	s.	PROPN
gujaf-335	409	4	s.	s.	PROPN
gujaf-335	409	5	f.	f.	PROPN
gujaf-335	409	6	u.	u.	PROPN
gujaf-335	409	7	(	(	PUNCT
gujaf-335	409	8	2013	2013	NUM
gujaf-335	409	9	)	)	PUNCT
gujaf-335	409	10	.	.	PUNCT
gujaf-335	410	1	relationship	relationship	NOUN
gujaf-335	410	2	between	between	ADP
gujaf-335	410	3	financial	financial	ADJ
gujaf-335	410	4	leverage	leverage	NOUN
gujaf-335	410	5	and	and	CCONJ
gujaf-335	410	6	financial	financial	ADJ
gujaf-335	410	7	performance	performance	NOUN
gujaf-335	410	8	:	:	PUNCT
gujaf-335	410	9	empirical	empirical	ADJ
gujaf-335	410	10	evidence	evidence	NOUN
gujaf-335	410	11	of	of	ADP
gujaf-335	410	12	listed	list	VERB
gujaf-335	410	13	sugar	sugar	NOUN
gujaf-335	410	14	companies	company	NOUN
gujaf-335	410	15	of	of	ADP
gujaf-335	410	16	pakistan	pakistan	PROPN
gujaf-335	410	17	.	.	PUNCT
gujaf-335	411	1	global	global	ADJ
gujaf-335	411	2	journal	journal	PROPN
gujaf-335	411	3	of	of	ADP
gujaf-335	411	4	management	management	NOUN
gujaf-335	411	5	and	and	CCONJ
gujaf-335	411	6	business	business	NOUN
gujaf-335	411	7	research	research	NOUN
gujaf-335	411	8	finance	finance	NOUN
gujaf-335	411	9	,	,	PUNCT
gujaf-335	411	10	13(8	13(8	NUM
gujaf-335	411	11	)	)	PUNCT
gujaf-335	411	12	,	,	PUNCT
gujaf-335	411	13	33–40	33–40	NUM
gujaf-335	411	14	.	.	PUNCT
gujaf-335	411	15	http://journalofbusiness.org/index.php/gjmbr/article/viewfile/1081/992	http://journalofbusiness.org/index.php/gjmbr/article/viewfile/1081/992	X
gujaf-335	411	16	http://www.econstor.eu/	http://www.econstor.eu/	PUNCT
gujaf-335	411	17	http://www.eajournals.org/	http://www.eajournals.org/	NOUN
gujaf-335	411	18	https://doi.org/10.2139/ssrn.968229	https://doi.org/10.2139/ssrn.968229	NOUN
gujaf-335	412	1	https://doi.org/10.22495/cbsrv4i2art2	https://doi.org/10.22495/cbsrv4i2art2	PROPN
gujaf-335	412	2	https://doi.org/10.4314/afrrev.v11i4.13	https://doi.org/10.4314/afrrev.v11i4.13	PROPN
gujaf-335	413	1	https://core.ac.uk/download/pdf/328023364.pdf	https://core.ac.uk/download/pdf/328023364.pdf	PROPN
gujaf-335	413	2	http://eprints.port.ac.uk/8025/	http://eprints.port.ac.uk/8025/	PROPN
gujaf-335	413	3	http://journalofbusiness.org/index.php/gjmbr/article/viewfile/1081/992	http://journalofbusiness.org/index.php/gjmbr/article/viewfile/1081/992	ADJ
gujaf-335	413	4	gusau	gusau	PROPN
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gujaf-335	413	6	of	of	ADP
gujaf-335	413	7	accounting	accounting	NOUN
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gujaf-335	413	9	finance	finance	NOUN
gujaf-335	413	10	,	,	PUNCT
gujaf-335	413	11	vol	vol	NOUN
gujaf-335	413	12	.	.	PROPN
gujaf-335	413	13	5	5	NUM
gujaf-335	413	14	,	,	PUNCT
gujaf-335	413	15	issue	issue	NOUN
gujaf-335	413	16	2	2	NUM
gujaf-335	413	17	,	,	PUNCT
gujaf-335	413	18	october	october	PROPN
gujaf-335	413	19	,	,	PUNCT
gujaf-335	413	20	2024	2024	NUM
gujaf-335	413	21	297	297	NUM
gujaf-335	413	22	robinson	robinson	PROPN
gujaf-335	413	23	,	,	PUNCT
gujaf-335	413	24	p.	p.	NOUN
gujaf-335	413	25	,	,	PUNCT
gujaf-335	413	26	&	&	CCONJ
gujaf-335	413	27	olulu	olulu	VERB
gujaf-335	413	28	,	,	PUNCT
gujaf-335	413	29	m.	m.	NOUN
gujaf-335	413	30	(	(	PUNCT
gujaf-335	413	31	2021	2021	NUM
gujaf-335	413	32	)	)	PUNCT
gujaf-335	413	33	.	.	PUNCT
gujaf-335	414	1	sectoral	sectoral	ADJ
gujaf-335	414	2	allocation	allocation	NOUN
gujaf-335	414	3	of	of	ADP
gujaf-335	414	4	deposit	deposit	NOUN
gujaf-335	414	5	money	money	NOUN
gujaf-335	414	6	bank	bank	NOUN
gujaf-335	414	7	’s	’s	PART
gujaf-335	414	8	credit	credit	NOUN
gujaf-335	414	9	and	and	CCONJ
gujaf-335	414	10	mining	mining	NOUN
gujaf-335	414	11	sector	sector	NOUN
gujaf-335	414	12	performance	performance	NOUN
gujaf-335	414	13	in	in	ADP
gujaf-335	414	14	nigeria	nigeria	PROPN
gujaf-335	414	15	.	.	PUNCT
gujaf-335	415	1	6(377–382	6(377–382	NUM
gujaf-335	415	2	)	)	PUNCT
gujaf-335	415	3	.	.	PUNCT
gujaf-335	416	1	safarova	safarova	PROPN
gujaf-335	416	2	,	,	PUNCT
gujaf-335	416	3	y.	y.	PROPN
gujaf-335	416	4	(	(	PUNCT
gujaf-335	416	5	2010	2010	NUM
gujaf-335	416	6	)	)	PUNCT
gujaf-335	416	7	.	.	PUNCT
gujaf-335	417	1	factors	factor	NOUN
gujaf-335	417	2	that	that	PRON
gujaf-335	417	3	determine	determine	VERB
gujaf-335	417	4	firm	firm	ADJ
gujaf-335	417	5	performance	performance	NOUN
gujaf-335	417	6	of	of	ADP
gujaf-335	417	7	new	new	PROPN
gujaf-335	417	8	zealand	zealand	PROPN
gujaf-335	417	9	listed	list	VERB
gujaf-335	417	10	companies	company	NOUN
gujaf-335	417	11	.	.	PUNCT
gujaf-335	418	1	journal	journal	PROPN
gujaf-335	418	2	of	of	ADP
gujaf-335	418	3	business	business	NOUN
gujaf-335	418	4	,	,	PUNCT
gujaf-335	418	5	1(36	1(36	NUM
gujaf-335	418	6	)	)	PUNCT
gujaf-335	418	7	.	.	PUNCT
gujaf-335	419	1	uruakpa	uruakpa	PROPN
gujaf-335	419	2	,	,	PUNCT
gujaf-335	419	3	c.	c.	PROPN
gujaf-335	419	4	g.	g.	PROPN
gujaf-335	419	5	,	,	PUNCT
gujaf-335	419	6	okorontah	okorontah	PROPN
gujaf-335	419	7	,	,	PUNCT
gujaf-335	419	8	c.	c.	PROPN
gujaf-335	419	9	f.	f.	PROPN
gujaf-335	419	10	,	,	PUNCT
gujaf-335	419	11	&	&	CCONJ
gujaf-335	419	12	ede	ede	PROPN
gujaf-335	419	13	,	,	PUNCT
gujaf-335	419	14	l.	l.	PROPN
gujaf-335	419	15	o.	o.	PROPN
gujaf-335	419	16	(	(	PUNCT
gujaf-335	419	17	2006	2006	NUM
gujaf-335	419	18	)	)	PUNCT
gujaf-335	419	19	.	.	PUNCT
gujaf-335	420	1	exchange	exchange	NOUN
gujaf-335	420	2	rate	rate	NOUN
gujaf-335	420	3	and	and	CCONJ
gujaf-335	420	4	the	the	DET
gujaf-335	420	5	performance	performance	NOUN
gujaf-335	420	6	of	of	ADP
gujaf-335	420	7	manufacturing	manufacturing	NOUN
gujaf-335	420	8	firms	firm	NOUN
gujaf-335	420	9	in	in	ADP
gujaf-335	420	10	nigeria	nigeria	PROPN
gujaf-335	420	11	.	.	PUNCT
gujaf-335	421	1	104(112	104(112	NUM
gujaf-335	421	2	)	)	PUNCT
gujaf-335	421	3	.	.	PUNCT
gujaf-335	422	1	viphindrartin	viphindrartin	PROPN
gujaf-335	422	2	,	,	PUNCT
gujaf-335	422	3	s.	s.	PROPN
gujaf-335	422	4	,	,	PUNCT
gujaf-335	422	5	ardhanari	ardhanari	PROPN
gujaf-335	422	6	,	,	PUNCT
gujaf-335	422	7	m.	m.	NOUN
gujaf-335	422	8	,	,	PUNCT
gujaf-335	422	9	wilantari	wilantari	PROPN
gujaf-335	422	10	,	,	PUNCT
gujaf-335	422	11	r.	r.	PROPN
gujaf-335	422	12	n.	n.	PROPN
gujaf-335	422	13	,	,	PUNCT
gujaf-335	422	14	somaji	somaji	PROPN
gujaf-335	422	15	,	,	PUNCT
gujaf-335	422	16	r.	r.	PROPN
gujaf-335	422	17	p.	p.	PROPN
gujaf-335	422	18	,	,	PUNCT
gujaf-335	422	19	&	&	CCONJ
gujaf-335	422	20	arianti	arianti	PROPN
gujaf-335	422	21	,	,	PUNCT
gujaf-335	422	22	s.	s.	PROPN
gujaf-335	422	23	(	(	PUNCT
gujaf-335	422	24	2021	2021	NUM
gujaf-335	422	25	)	)	PUNCT
gujaf-335	422	26	.	.	PUNCT
gujaf-335	423	1	effects	effect	NOUN
gujaf-335	423	2	of	of	ADP
gujaf-335	423	3	bank	bank	NOUN
gujaf-335	423	4	macroeconomic	macroeconomic	ADJ
gujaf-335	423	5	indicators	indicator	NOUN
gujaf-335	423	6	on	on	ADP
gujaf-335	423	7	the	the	DET
gujaf-335	423	8	stability	stability	NOUN
gujaf-335	423	9	of	of	ADP
gujaf-335	423	10	the	the	DET
gujaf-335	423	11	financial	financial	ADJ
gujaf-335	423	12	system	system	NOUN
gujaf-335	423	13	in	in	ADP
gujaf-335	423	14	indonesia	indonesia	PROPN
gujaf-335	423	15	.	.	PROPN
gujaf-335	424	1	journal	journal	PROPN
gujaf-335	424	2	of	of	ADP
gujaf-335	424	3	asian	asian	ADJ
gujaf-335	424	4	finance	finance	NOUN
gujaf-335	424	5	,	,	PUNCT
gujaf-335	424	6	economics	economic	NOUN
gujaf-335	424	7	and	and	CCONJ
gujaf-335	424	8	business	business	NOUN
gujaf-335	424	9	,	,	PUNCT
gujaf-335	424	10	8(1	8(1	NOUN
gujaf-335	424	11	)	)	PUNCT
gujaf-335	424	12	,	,	PUNCT
gujaf-335	424	13	647–654	647–654	NUM
gujaf-335	424	14	.	.	PUNCT
gujaf-335	425	1	https://doi.org/10.13106/jafeb.2021.vol8.no1.647	https://doi.org/10.13106/jafeb.2021.vol8.no1.647	ADJ
gujaf-335	425	2	wu	wu	PROPN
gujaf-335	425	3	,	,	PUNCT
gujaf-335	425	4	j.	j.	PROPN
gujaf-335	425	5	,	,	PUNCT
gujaf-335	425	6	bang	bang	PROPN
gujaf-335	425	7	,	,	PUNCT
gujaf-335	425	8	j.	j.	PROPN
gujaf-335	425	9	n.	n.	PROPN
gujaf-335	425	10	,	,	PUNCT
gujaf-335	425	11	&	&	CCONJ
gujaf-335	425	12	luca	luca	PROPN
gujaf-335	425	13	,	,	PUNCT
gujaf-335	425	14	a.	a.	PROPN
gujaf-335	425	15	c.	c.	PROPN
gujaf-335	425	16	(	(	PUNCT
gujaf-335	425	17	2010	2010	NUM
gujaf-335	425	18	)	)	PUNCT
gujaf-335	425	19	.	.	PUNCT
gujaf-335	426	1	foreign	foreign	ADJ
gujaf-335	426	2	bank	bank	NOUN
gujaf-335	426	3	penetration	penetration	NOUN
gujaf-335	426	4	,	,	PUNCT
gujaf-335	426	5	resource	resource	NOUN
gujaf-335	426	6	allocation	allocation	NOUN
gujaf-335	426	7	and	and	CCONJ
gujaf-335	426	8	economic	economic	ADJ
gujaf-335	426	9	growth	growth	NOUN
gujaf-335	426	10	:	:	PUNCT
gujaf-335	426	11	evidence	evidence	NOUN
gujaf-335	426	12	from	from	ADP
gujaf-335	426	13	emerging	emerge	VERB
gujaf-335	426	14	economies	economy	NOUN
gujaf-335	426	15	.	.	PUNCT
gujaf-335	427	1	journal	journal	NOUN
gujaf-335	427	2	of	of	ADP
gujaf-335	427	3	economic	economic	ADJ
gujaf-335	427	4	integration	integration	NOUN
gujaf-335	427	5	,	,	PUNCT
gujaf-335	427	6	25(1	25(1	NUM
gujaf-335	427	7	)	)	PUNCT
gujaf-335	427	8	,	,	PUNCT
gujaf-335	427	9	167–193	167–193	NUM
gujaf-335	427	10	.	.	PUNCT
gujaf-335	428	1	https://doi.org/10.11130/jei.2010.25.1.167	https://doi.org/10.11130/jei.2010.25.1.167	ADJ
gujaf-335	428	2	zakari	zakari	NOUN
gujaf-335	428	3	,	,	PUNCT
gujaf-335	428	4	m.	m.	NOUN
gujaf-335	428	5	(	(	PUNCT
gujaf-335	428	6	2017	2017	NUM
gujaf-335	428	7	)	)	PUNCT
gujaf-335	428	8	.	.	PUNCT
gujaf-335	429	1	the	the	DET
gujaf-335	429	2	impact	impact	NOUN
gujaf-335	429	3	of	of	ADP
gujaf-335	429	4	exchange	exchange	NOUN
gujaf-335	429	5	rate	rate	NOUN
gujaf-335	429	6	fluctuations	fluctuation	NOUN
gujaf-335	429	7	on	on	ADP
gujaf-335	429	8	foreign	foreign	ADJ
gujaf-335	429	9	direct	direct	ADJ
gujaf-335	429	10	investment	investment	NOUN
gujaf-335	429	11	in	in	ADP
gujaf-335	429	12	nigeria	nigeria	PROPN
gujaf-335	429	13	.	.	PUNCT
gujaf-335	430	1	journal	journal	PROPN
gujaf-335	430	2	of	of	ADP
gujaf-335	430	3	finance	finance	NOUN
gujaf-335	430	4	and	and	CCONJ
gujaf-335	430	5	accounting	accounting	NOUN
gujaf-335	430	6	,	,	PUNCT
gujaf-335	430	7	5(4	5(4	NUM
gujaf-335	430	8	)	)	PUNCT
gujaf-335	430	9	,	,	PUNCT
gujaf-335	430	10	165	165	NUM
gujaf-335	430	11	.	.	PUNCT
gujaf-335	431	1	https://doi.org/10.11648/j.jfa.20170504.17	https://doi.org/10.11648/j.jfa.20170504.17	PROPN
gujaf-335	431	2	https://doi.org/10.13106/jafeb.2021.vol8.no1.647	https://doi.org/10.13106/jafeb.2021.vol8.no1.647	PROPN
gujaf-335	431	3	https://doi.org/10.11130/jei.2010.25.1.167	https://doi.org/10.11130/jei.2010.25.1.167	PROPN
gujaf-335	431	4	https://doi.org/10.11648/j.jfa.20170504.17	https://doi.org/10.11648/j.jfa.20170504.17	PROPN