id	sid	tid	token	lemma	pos
gujaf-337	1	1	gusau	gusau	PROPN
gujaf-337	1	2	journal	journal	NOUN
gujaf-337	1	3	of	of	ADP
gujaf-337	1	4	accounting	accounting	NOUN
gujaf-337	1	5	and	and	CCONJ
gujaf-337	1	6	finance	finance	NOUN
gujaf-337	1	7	,	,	PUNCT
gujaf-337	1	8	vol	vol	NOUN
gujaf-337	1	9	.	.	PROPN
gujaf-337	1	10	5	5	NUM
gujaf-337	1	11	,	,	PUNCT
gujaf-337	1	12	issue	issue	NOUN
gujaf-337	1	13	2	2	NUM
gujaf-337	1	14	,	,	PUNCT
gujaf-337	1	15	october	october	PROPN
gujaf-337	1	16	,	,	PUNCT
gujaf-337	1	17	2024	2024	NUM
gujaf-337	1	18	i	i	PRON
gujaf-337	1	19	gusau	gusau	PROPN
gujaf-337	1	20	journal	journal	NOUN
gujaf-337	1	21	of	of	ADP
gujaf-337	1	22	accounting	accounting	NOUN
gujaf-337	1	23	and	and	CCONJ
gujaf-337	1	24	finance	finance	NOUN
gujaf-337	1	25	(	(	PUNCT
gujaf-337	1	26	gujaf	gujaf	NOUN
gujaf-337	1	27	)	)	PUNCT
gujaf-337	1	28	vol	vol	NOUN
gujaf-337	1	29	.	.	NOUN
gujaf-337	2	1	5	5	NUM
gujaf-337	2	2	issue	issue	NOUN
gujaf-337	2	3	2	2	NUM
gujaf-337	2	4	,	,	PUNCT
gujaf-337	2	5	october	october	PROPN
gujaf-337	2	6	,	,	PUNCT
gujaf-337	2	7	2024	2024	NUM
gujaf-337	2	8	issn	issn	X
gujaf-337	2	9	:	:	PUNCT
gujaf-337	2	10	2756	2756	NUM
gujaf-337	2	11	-	-	PUNCT
gujaf-337	2	12	665x	665x	NOUN
gujaf-337	2	13	a	a	DET
gujaf-337	2	14	publication	publication	NOUN
gujaf-337	2	15	of	of	ADP
gujaf-337	2	16	department	department	NOUN
gujaf-337	2	17	of	of	ADP
gujaf-337	2	18	accounting	accounting	NOUN
gujaf-337	2	19	and	and	CCONJ
gujaf-337	2	20	finance	finance	NOUN
gujaf-337	2	21	,	,	PUNCT
gujaf-337	2	22	faculty	faculty	NOUN
gujaf-337	2	23	of	of	ADP
gujaf-337	2	24	management	management	NOUN
gujaf-337	2	25	and	and	CCONJ
gujaf-337	2	26	social	social	ADJ
gujaf-337	2	27	sciences	science	NOUN
gujaf-337	2	28	,	,	PUNCT
gujaf-337	2	29	federal	federal	ADJ
gujaf-337	2	30	university	university	NOUN
gujaf-337	2	31	gusau	gusau	NOUN
gujaf-337	2	32	,	,	PUNCT
gujaf-337	2	33	zamfara	zamfara	PROPN
gujaf-337	2	34	state	state	PROPN
gujaf-337	2	35	-nigeria	-nigeria	PROPN
gujaf-337	2	36	gusau	gusau	ADJ
gujaf-337	2	37	journal	journal	NOUN
gujaf-337	2	38	of	of	ADP
gujaf-337	2	39	accounting	accounting	NOUN
gujaf-337	2	40	and	and	CCONJ
gujaf-337	2	41	finance	finance	NOUN
gujaf-337	2	42	,	,	PUNCT
gujaf-337	2	43	vol	vol	NOUN
gujaf-337	2	44	.	.	PROPN
gujaf-337	2	45	5	5	NUM
gujaf-337	2	46	,	,	PUNCT
gujaf-337	2	47	issue	issue	NOUN
gujaf-337	2	48	2	2	NUM
gujaf-337	2	49	,	,	PUNCT
gujaf-337	2	50	october	october	PROPN
gujaf-337	2	51	,	,	PUNCT
gujaf-337	2	52	2024	2024	NUM
gujaf-337	2	53	ii	ii	NUM
gujaf-337	2	54	©	©	PROPN
gujaf-337	2	55	department	department	PROPN
gujaf-337	2	56	of	of	ADP
gujaf-337	2	57	accounting	accounting	NOUN
gujaf-337	2	58	and	and	CCONJ
gujaf-337	2	59	finance	finance	NOUN
gujaf-337	2	60	vol	vol	NOUN
gujaf-337	2	61	.	.	PUNCT
gujaf-337	2	62	5	5	NUM
gujaf-337	2	63	issue	issue	NOUN
gujaf-337	2	64	2	2	NUM
gujaf-337	2	65	october	october	PROPN
gujaf-337	2	66	,	,	PUNCT
gujaf-337	2	67	2024	2024	NUM
gujaf-337	2	68	issn	issn	X
gujaf-337	2	69	:	:	PUNCT
gujaf-337	2	70	2756	2756	NUM
gujaf-337	2	71	-	-	PUNCT
gujaf-337	2	72	665x	665x	NOUN
gujaf-337	2	73	a	a	DET
gujaf-337	2	74	publication	publication	NOUN
gujaf-337	2	75	of	of	ADP
gujaf-337	2	76	department	department	NOUN
gujaf-337	2	77	of	of	ADP
gujaf-337	2	78	accounting	accounting	NOUN
gujaf-337	2	79	and	and	CCONJ
gujaf-337	2	80	finance	finance	NOUN
gujaf-337	2	81	,	,	PUNCT
gujaf-337	2	82	faculty	faculty	NOUN
gujaf-337	2	83	of	of	ADP
gujaf-337	2	84	management	management	NOUN
gujaf-337	2	85	and	and	CCONJ
gujaf-337	2	86	social	social	ADJ
gujaf-337	2	87	sciences	science	NOUN
gujaf-337	2	88	,	,	PUNCT
gujaf-337	2	89	federal	federal	ADJ
gujaf-337	2	90	university	university	NOUN
gujaf-337	2	91	gusau	gusau	NOUN
gujaf-337	2	92	,	,	PUNCT
gujaf-337	2	93	zamfara	zamfara	PROPN
gujaf-337	2	94	state	state	NOUN
gujaf-337	2	95	-nigeria	-nigeria	PROPN
gujaf-337	2	96	all	all	DET
gujaf-337	2	97	rights	right	NOUN
gujaf-337	2	98	reserved	reserve	VERB
gujaf-337	2	99	except	except	SCONJ
gujaf-337	2	100	for	for	ADP
gujaf-337	2	101	academic	academic	ADJ
gujaf-337	2	102	purposes	purpose	NOUN
gujaf-337	2	103	no	no	DET
gujaf-337	2	104	part	part	NOUN
gujaf-337	2	105	or	or	CCONJ
gujaf-337	2	106	whole	whole	NOUN
gujaf-337	2	107	of	of	ADP
gujaf-337	2	108	this	this	DET
gujaf-337	2	109	publication	publication	NOUN
gujaf-337	2	110	is	be	AUX
gujaf-337	2	111	allowed	allow	VERB
gujaf-337	2	112	to	to	PART
gujaf-337	2	113	be	be	AUX
gujaf-337	2	114	reproduced	reproduce	VERB
gujaf-337	2	115	,	,	PUNCT
gujaf-337	2	116	stored	store	VERB
gujaf-337	2	117	in	in	ADP
gujaf-337	2	118	a	a	DET
gujaf-337	2	119	retrieval	retrieval	NOUN
gujaf-337	2	120	system	system	NOUN
gujaf-337	2	121	or	or	CCONJ
gujaf-337	2	122	transmitted	transmit	VERB
gujaf-337	2	123	in	in	ADP
gujaf-337	2	124	any	any	DET
gujaf-337	2	125	form	form	NOUN
gujaf-337	2	126	or	or	CCONJ
gujaf-337	2	127	by	by	ADP
gujaf-337	2	128	any	any	DET
gujaf-337	2	129	means	mean	NOUN
gujaf-337	2	130	be	be	AUX
gujaf-337	2	131	it	it	PRON
gujaf-337	2	132	mechanical	mechanical	ADJ
gujaf-337	2	133	,	,	PUNCT
gujaf-337	2	134	electrical	electrical	ADJ
gujaf-337	2	135	,	,	PUNCT
gujaf-337	2	136	photocopying	photocopying	NOUN
gujaf-337	2	137	,	,	PUNCT
gujaf-337	2	138	recording	recording	NOUN
gujaf-337	2	139	or	or	CCONJ
gujaf-337	2	140	otherwise	otherwise	ADV
gujaf-337	2	141	,	,	PUNCT
gujaf-337	2	142	without	without	ADP
gujaf-337	2	143	prior	prior	ADJ
gujaf-337	2	144	permission	permission	NOUN
gujaf-337	2	145	of	of	ADP
gujaf-337	2	146	the	the	DET
gujaf-337	2	147	copyright	copyright	NOUN
gujaf-337	2	148	owner	owner	NOUN
gujaf-337	2	149	.	.	PUNCT
gujaf-337	3	1	published	publish	VERB
gujaf-337	3	2	and	and	CCONJ
gujaf-337	3	3	printed	print	VERB
gujaf-337	3	4	by	by	ADP
gujaf-337	3	5	:	:	PUNCT
gujaf-337	3	6	ahmadu	ahmadu	PROPN
gujaf-337	3	7	bello	bello	PROPN
gujaf-337	3	8	university	university	PROPN
gujaf-337	3	9	press	press	NOUN
gujaf-337	3	10	limited	limit	VERB
gujaf-337	3	11	,	,	PUNCT
gujaf-337	3	12	zaria	zaria	PROPN
gujaf-337	3	13	kaduna	kaduna	PROPN
gujaf-337	3	14	state	state	PROPN
gujaf-337	3	15	,	,	PUNCT
gujaf-337	3	16	nigeria	nigeria	PROPN
gujaf-337	3	17	.	.	PUNCT
gujaf-337	4	1	tel	tel	ADP
gujaf-337	4	2	:	:	PUNCT
gujaf-337	4	3	08065949711	08065949711	NUM
gujaf-337	4	4	,	,	PUNCT
gujaf-337	4	5	069	069	NUM
gujaf-337	4	6	-	-	SYM
gujaf-337	4	7	879121	879121	NUM
gujaf-337	4	8	e	e	NOUN
gujaf-337	4	9	-	-	NOUN
gujaf-337	4	10	mail	mail	NOUN
gujaf-337	4	11	:	:	PUNCT
gujaf-337	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-337	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-337	5	1	website	website	NOUN
gujaf-337	5	2	:	:	PUNCT
gujaf-337	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-337	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-337	5	5	gusau	gusau	PROPN
gujaf-337	5	6	journal	journal	PROPN
gujaf-337	5	7	of	of	ADP
gujaf-337	5	8	accounting	accounting	NOUN
gujaf-337	5	9	and	and	CCONJ
gujaf-337	5	10	finance	finance	NOUN
gujaf-337	5	11	,	,	PUNCT
gujaf-337	5	12	vol	vol	NOUN
gujaf-337	5	13	.	.	PROPN
gujaf-337	5	14	5	5	NUM
gujaf-337	5	15	,	,	PUNCT
gujaf-337	5	16	issue	issue	NOUN
gujaf-337	5	17	2	2	NUM
gujaf-337	5	18	,	,	PUNCT
gujaf-337	5	19	october	october	PROPN
gujaf-337	5	20	,	,	PUNCT
gujaf-337	5	21	2024	2024	NUM
gujaf-337	5	22	iii	iii	NUM
gujaf-337	5	23	editorial	editorial	PROPN
gujaf-337	5	24	board	board	NOUN
gujaf-337	5	25	editor	editor	NOUN
gujaf-337	5	26	-	-	PUNCT
gujaf-337	5	27	in	in	ADP
gujaf-337	5	28	-	-	PUNCT
gujaf-337	5	29	chief	chief	NOUN
gujaf-337	5	30	:	:	PUNCT
gujaf-337	5	31	prof	prof	PROPN
gujaf-337	5	32	.	.	PUNCT
gujaf-337	5	33	shehu	shehu	PROPN
gujaf-337	5	34	usman	usman	PROPN
gujaf-337	5	35	hassan	hassan	PROPN
gujaf-337	5	36	department	department	PROPN
gujaf-337	5	37	of	of	ADP
gujaf-337	5	38	accounting	accounting	PROPN
gujaf-337	5	39	,	,	PUNCT
gujaf-337	5	40	federal	federal	ADJ
gujaf-337	5	41	university	university	PROPN
gujaf-337	5	42	of	of	ADP
gujaf-337	5	43	kashere	kashere	PROPN
gujaf-337	5	44	,	,	PUNCT
gujaf-337	5	45	gombe	gombe	ADJ
gujaf-337	5	46	state	state	NOUN
gujaf-337	5	47	.	.	PUNCT
gujaf-337	6	1	associate	associate	NOUN
gujaf-337	6	2	editor	editor	NOUN
gujaf-337	6	3	:	:	PUNCT
gujaf-337	6	4	dr	dr	PROPN
gujaf-337	6	5	.	.	PROPN
gujaf-337	6	6	muhammad	muhammad	PROPN
gujaf-337	6	7	mustapha	mustapha	PROPN
gujaf-337	6	8	bagudo	bagudo	PROPN
gujaf-337	6	9	department	department	PROPN
gujaf-337	6	10	of	of	ADP
gujaf-337	6	11	accounting	accounting	PROPN
gujaf-337	6	12	,	,	PUNCT
gujaf-337	6	13	ahmadu	ahmadu	PROPN
gujaf-337	6	14	bello	bello	PROPN
gujaf-337	6	15	university	university	PROPN
gujaf-337	6	16	zaria	zaria	PROPN
gujaf-337	6	17	,	,	PUNCT
gujaf-337	6	18	kaduna	kaduna	PROPN
gujaf-337	6	19	state	state	PROPN
gujaf-337	6	20	.	.	PUNCT
gujaf-337	7	1	managing	manage	VERB
gujaf-337	7	2	editor	editor	NOUN
gujaf-337	7	3	:	:	PUNCT
gujaf-337	7	4	dr	dr	PROPN
gujaf-337	7	5	.	.	PROPN
gujaf-337	7	6	umar	umar	PROPN
gujaf-337	7	7	farouk	farouk	PROPN
gujaf-337	7	8	abdulkarim	abdulkarim	PROPN
gujaf-337	7	9	department	department	PROPN
gujaf-337	7	10	of	of	ADP
gujaf-337	7	11	accounting	accounting	NOUN
gujaf-337	7	12	and	and	CCONJ
gujaf-337	7	13	finance	finance	NOUN
gujaf-337	7	14	,	,	PUNCT
gujaf-337	7	15	federal	federal	ADJ
gujaf-337	7	16	university	university	NOUN
gujaf-337	7	17	gusau	gusau	PROPN
gujaf-337	7	18	,	,	PUNCT
gujaf-337	7	19	zamfara	zamfara	PROPN
gujaf-337	7	20	state	state	PROPN
gujaf-337	7	21	.	.	PUNCT
gujaf-337	8	1	editorial	editorial	PROPN
gujaf-337	8	2	board	board	NOUN
gujaf-337	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-337	8	4	modu	modu	PROPN
gujaf-337	8	5	kumshe	kumshe	PROPN
gujaf-337	8	6	department	department	PROPN
gujaf-337	8	7	of	of	ADP
gujaf-337	8	8	accounting	accounting	PROPN
gujaf-337	8	9	,	,	PUNCT
gujaf-337	8	10	university	university	NOUN
gujaf-337	8	11	of	of	ADP
gujaf-337	8	12	maiduguri	maiduguri	PROPN
gujaf-337	8	13	,	,	PUNCT
gujaf-337	8	14	borno	borno	PROPN
gujaf-337	8	15	state	state	PROPN
gujaf-337	8	16	.	.	PUNCT
gujaf-337	9	1	prof	prof	PROPN
gujaf-337	9	2	ugochukwu	ugochukwu	PROPN
gujaf-337	9	3	c.	c.	PROPN
gujaf-337	9	4	nzewi	nzewi	VERB
gujaf-337	9	5	department	department	PROPN
gujaf-337	9	6	of	of	ADP
gujaf-337	9	7	accounting	accounting	PROPN
gujaf-337	9	8	,	,	PUNCT
gujaf-337	9	9	paul	paul	PROPN
gujaf-337	9	10	university	university	PROPN
gujaf-337	9	11	awka	awka	NOUN
gujaf-337	9	12	,	,	PUNCT
gujaf-337	9	13	anambra	anambra	PROPN
gujaf-337	9	14	state	state	PROPN
gujaf-337	9	15	.	.	PUNCT
gujaf-337	10	1	prof	prof	PROPN
gujaf-337	10	2	kabir	kabir	PROPN
gujaf-337	10	3	tahir	tahir	PROPN
gujaf-337	10	4	hamid	hamid	PROPN
gujaf-337	10	5	department	department	PROPN
gujaf-337	10	6	of	of	ADP
gujaf-337	10	7	accounting	accounting	PROPN
gujaf-337	10	8	,	,	PUNCT
gujaf-337	10	9	bayero	bayero	PROPN
gujaf-337	10	10	university	university	PROPN
gujaf-337	10	11	,	,	PUNCT
gujaf-337	10	12	kano	kano	PROPN
gujaf-337	10	13	,	,	PUNCT
gujaf-337	10	14	kano	kano	PROPN
gujaf-337	10	15	state	state	PROPN
gujaf-337	10	16	.	.	PUNCT
gujaf-337	11	1	prof	prof	PROPN
gujaf-337	11	2	.	.	PUNCT
gujaf-337	12	1	ekoja	ekoja	PROPN
gujaf-337	12	2	b.	b.	PROPN
gujaf-337	12	3	ekoja	ekoja	PROPN
gujaf-337	12	4	department	department	PROPN
gujaf-337	12	5	of	of	ADP
gujaf-337	12	6	accounting	accounting	PROPN
gujaf-337	12	7	,	,	PUNCT
gujaf-337	12	8	university	university	PROPN
gujaf-337	12	9	of	of	ADP
gujaf-337	12	10	jos	jos	PROPN
gujaf-337	12	11	.	.	PROPN
gujaf-337	12	12	prof	prof	PROPN
gujaf-337	12	13	.	.	PUNCT
gujaf-337	13	1	clifford	clifford	PROPN
gujaf-337	13	2	ofurum	ofurum	PROPN
gujaf-337	13	3	department	department	PROPN
gujaf-337	13	4	of	of	ADP
gujaf-337	13	5	accounting	accounting	PROPN
gujaf-337	13	6	,	,	PUNCT
gujaf-337	13	7	university	university	NOUN
gujaf-337	13	8	of	of	ADP
gujaf-337	13	9	portharcourt	portharcourt	PROPN
gujaf-337	13	10	,	,	PUNCT
gujaf-337	13	11	rivers	river	NOUN
gujaf-337	13	12	state	state	PROPN
gujaf-337	13	13	.	.	PUNCT
gujaf-337	14	1	prof	prof	PROPN
gujaf-337	14	2	.	.	PUNCT
gujaf-337	15	1	ahmad	ahmad	PROPN
gujaf-337	15	2	bello	bello	PROPN
gujaf-337	15	3	dogarawa	dogarawa	PROPN
gujaf-337	15	4	department	department	PROPN
gujaf-337	15	5	of	of	ADP
gujaf-337	15	6	accounting	accounting	NOUN
gujaf-337	15	7	,	,	PUNCT
gujaf-337	15	8	ahmadu	ahmadu	PROPN
gujaf-337	15	9	bello	bello	PROPN
gujaf-337	15	10	university	university	PROPN
gujaf-337	15	11	zaria	zaria	PROPN
gujaf-337	15	12	.	.	PUNCT
gujaf-337	16	1	prof	prof	PROPN
gujaf-337	16	2	.	.	PUNCT
gujaf-337	17	1	yusuf	yusuf	PROPN
gujaf-337	17	2	.	.	PUNCT
gujaf-337	18	1	b.	b.	PROPN
gujaf-337	18	2	rahman	rahman	PROPN
gujaf-337	18	3	department	department	PROPN
gujaf-337	18	4	of	of	ADP
gujaf-337	18	5	accounting	accounting	PROPN
gujaf-337	18	6	,	,	PUNCT
gujaf-337	18	7	lagos	lagos	NOUN
gujaf-337	18	8	state	state	PROPN
gujaf-337	18	9	university	university	PROPN
gujaf-337	18	10	,	,	PUNCT
gujaf-337	18	11	lagos	lagos	NOUN
gujaf-337	18	12	state	state	NOUN
gujaf-337	18	13	.	.	PUNCT
gujaf-337	19	1	prof	prof	PROPN
gujaf-337	19	2	.	.	PUNCT
gujaf-337	20	1	suleiman	suleiman	PROPN
gujaf-337	20	2	a.	a.	PROPN
gujaf-337	20	3	s.	s.	PROPN
gujaf-337	20	4	aruwa	aruwa	PROPN
gujaf-337	20	5	department	department	PROPN
gujaf-337	20	6	of	of	ADP
gujaf-337	20	7	accounting	accounting	PROPN
gujaf-337	20	8	,	,	PUNCT
gujaf-337	20	9	nasarawa	nasarawa	PROPN
gujaf-337	20	10	state	state	PROPN
gujaf-337	20	11	university	university	PROPN
gujaf-337	20	12	,	,	PUNCT
gujaf-337	20	13	keffi	keffi	PROPN
gujaf-337	20	14	,	,	PUNCT
gujaf-337	20	15	nasarawa	nasarawa	PROPN
gujaf-337	20	16	state	state	PROPN
gujaf-337	20	17	.	.	PUNCT
gujaf-337	21	1	prof	prof	PROPN
gujaf-337	21	2	.	.	PUNCT
gujaf-337	22	1	muhammad	muhammad	PROPN
gujaf-337	22	2	junaidu	junaidu	PROPN
gujaf-337	22	3	kurawa	kurawa	PROPN
gujaf-337	22	4	department	department	PROPN
gujaf-337	22	5	of	of	ADP
gujaf-337	22	6	accounting	accounting	PROPN
gujaf-337	22	7	,	,	PUNCT
gujaf-337	22	8	bayero	bayero	PROPN
gujaf-337	22	9	university	university	PROPN
gujaf-337	22	10	kano	kano	PROPN
gujaf-337	22	11	,	,	PUNCT
gujaf-337	22	12	kano	kano	PROPN
gujaf-337	22	13	state	state	PROPN
gujaf-337	22	14	.	.	PUNCT
gujaf-337	23	1	prof	prof	PROPN
gujaf-337	23	2	.	.	PUNCT
gujaf-337	24	1	muhammad	muhammad	PROPN
gujaf-337	24	2	habibu	habibu	ADJ
gujaf-337	24	3	sabari	sabari	PROPN
gujaf-337	24	4	department	department	PROPN
gujaf-337	24	5	of	of	ADP
gujaf-337	24	6	accounting	accounting	NOUN
gujaf-337	24	7	,	,	PUNCT
gujaf-337	24	8	ahmadu	ahmadu	PROPN
gujaf-337	24	9	bello	bello	PROPN
gujaf-337	24	10	university	university	PROPN
gujaf-337	24	11	,	,	PUNCT
gujaf-337	24	12	zaria	zaria	PROPN
gujaf-337	24	13	.	.	PUNCT
gujaf-337	25	1	gusau	gusau	PROPN
gujaf-337	25	2	journal	journal	PROPN
gujaf-337	25	3	of	of	ADP
gujaf-337	25	4	accounting	accounting	NOUN
gujaf-337	25	5	and	and	CCONJ
gujaf-337	25	6	finance	finance	NOUN
gujaf-337	25	7	,	,	PUNCT
gujaf-337	25	8	vol	vol	NOUN
gujaf-337	25	9	.	.	PROPN
gujaf-337	25	10	5	5	NUM
gujaf-337	25	11	,	,	PUNCT
gujaf-337	25	12	issue	issue	NOUN
gujaf-337	25	13	2	2	NUM
gujaf-337	25	14	,	,	PUNCT
gujaf-337	25	15	october	october	PROPN
gujaf-337	25	16	,	,	PUNCT
gujaf-337	25	17	2024	2024	NUM
gujaf-337	25	18	iv	iv	NUM
gujaf-337	25	19	prof	prof	NOUN
gujaf-337	25	20	.	.	PUNCT
gujaf-337	26	1	okpanachi	okpanachi	PROPN
gujaf-337	26	2	joshua	joshua	PROPN
gujaf-337	26	3	department	department	PROPN
gujaf-337	26	4	of	of	ADP
gujaf-337	26	5	accounting	accounting	NOUN
gujaf-337	26	6	and	and	CCONJ
gujaf-337	26	7	management	management	NOUN
gujaf-337	26	8	,	,	PUNCT
gujaf-337	26	9	nigerian	nigerian	ADJ
gujaf-337	26	10	defence	defence	PROPN
gujaf-337	26	11	academy	academy	PROPN
gujaf-337	26	12	,	,	PUNCT
gujaf-337	26	13	kaduna	kaduna	PROPN
gujaf-337	26	14	.	.	PROPN
gujaf-337	26	15	prof	prof	PROPN
gujaf-337	26	16	.	.	PUNCT
gujaf-337	27	1	hassan	hassan	PROPN
gujaf-337	27	2	ibrahim	ibrahim	PROPN
gujaf-337	27	3	department	department	PROPN
gujaf-337	27	4	of	of	ADP
gujaf-337	27	5	accounting	accounting	PROPN
gujaf-337	27	6	,	,	PUNCT
gujaf-337	27	7	ibb	ibb	NOUN
gujaf-337	27	8	university	university	NOUN
gujaf-337	27	9	,	,	PUNCT
gujaf-337	27	10	lapai	lapai	NOUN
gujaf-337	27	11	,	,	PUNCT
gujaf-337	27	12	niger	niger	NOUN
gujaf-337	27	13	state	state	NOUN
gujaf-337	27	14	.	.	PUNCT
gujaf-337	28	1	prof	prof	PROPN
gujaf-337	28	2	.	.	PUNCT
gujaf-337	29	1	ifeoma	ifeoma	PROPN
gujaf-337	29	2	mary	mary	PROPN
gujaf-337	29	3	okwo	okwo	PROPN
gujaf-337	29	4	department	department	PROPN
gujaf-337	29	5	of	of	ADP
gujaf-337	29	6	accounting	accounting	PROPN
gujaf-337	29	7	,	,	PUNCT
gujaf-337	29	8	enugu	enugu	PROPN
gujaf-337	29	9	state	state	PROPN
gujaf-337	29	10	university	university	PROPN
gujaf-337	29	11	of	of	ADP
gujaf-337	29	12	science	science	NOUN
gujaf-337	29	13	and	and	CCONJ
gujaf-337	29	14	technology	technology	NOUN
gujaf-337	29	15	,	,	PUNCT
gujaf-337	29	16	enugu	enugu	PROPN
gujaf-337	29	17	state	state	PROPN
gujaf-337	29	18	.	.	PUNCT
gujaf-337	30	1	prof	prof	PROPN
gujaf-337	30	2	.	.	PROPN
gujaf-337	31	1	aminu	aminu	PROPN
gujaf-337	31	2	isah	isah	PROPN
gujaf-337	31	3	department	department	PROPN
gujaf-337	31	4	of	of	ADP
gujaf-337	31	5	accounting	accounting	PROPN
gujaf-337	31	6	,	,	PUNCT
gujaf-337	31	7	bayero	bayero	PROPN
gujaf-337	31	8	university	university	PROPN
gujaf-337	31	9	,	,	PUNCT
gujaf-337	31	10	kano	kano	PROPN
gujaf-337	31	11	,	,	PUNCT
gujaf-337	31	12	kano	kano	PROPN
gujaf-337	31	13	state	state	PROPN
gujaf-337	31	14	.	.	PUNCT
gujaf-337	32	1	prof	prof	PROPN
gujaf-337	32	2	.	.	PUNCT
gujaf-337	33	1	ahmadu	ahmadu	PROPN
gujaf-337	33	2	bello	bello	PROPN
gujaf-337	33	3	department	department	PROPN
gujaf-337	33	4	of	of	ADP
gujaf-337	33	5	accounting	accounting	NOUN
gujaf-337	33	6	,	,	PUNCT
gujaf-337	33	7	ahmadu	ahmadu	PROPN
gujaf-337	33	8	bello	bello	PROPN
gujaf-337	33	9	university	university	PROPN
gujaf-337	33	10	,	,	PUNCT
gujaf-337	33	11	zaria	zaria	PROPN
gujaf-337	33	12	.	.	PUNCT
gujaf-337	34	1	prof	prof	PROPN
gujaf-337	34	2	.	.	PUNCT
gujaf-337	35	1	musa	musa	PROPN
gujaf-337	35	2	yelwa	yelwa	PROPN
gujaf-337	35	3	abubakar	abubakar	PROPN
gujaf-337	35	4	department	department	PROPN
gujaf-337	35	5	of	of	ADP
gujaf-337	35	6	accounting	accounting	PROPN
gujaf-337	35	7	,	,	PUNCT
gujaf-337	35	8	usmanu	usmanu	PROPN
gujaf-337	35	9	danfodiyo	danfodiyo	PROPN
gujaf-337	35	10	university	university	PROPN
gujaf-337	35	11	,	,	PUNCT
gujaf-337	35	12	sokoto	sokoto	PROPN
gujaf-337	35	13	state	state	PROPN
gujaf-337	35	14	.	.	PUNCT
gujaf-337	36	1	prof	prof	PROPN
gujaf-337	36	2	.	.	PUNCT
gujaf-337	37	1	salisu	salisu	PROPN
gujaf-337	37	2	abubakar	abubakar	PROPN
gujaf-337	37	3	department	department	PROPN
gujaf-337	37	4	of	of	ADP
gujaf-337	37	5	accounting	accounting	NOUN
gujaf-337	37	6	,	,	PUNCT
gujaf-337	37	7	ahmadu	ahmadu	PROPN
gujaf-337	37	8	bello	bello	PROPN
gujaf-337	37	9	university	university	PROPN
gujaf-337	37	10	zaria	zaria	PROPN
gujaf-337	37	11	,	,	PUNCT
gujaf-337	37	12	kaduna	kaduna	PROPN
gujaf-337	37	13	state	state	PROPN
gujaf-337	37	14	.	.	PUNCT
gujaf-337	38	1	prof	prof	PROPN
gujaf-337	38	2	.	.	PUNCT
gujaf-337	39	1	isaq	isaq	PROPN
gujaf-337	39	2	alhaji	alhaji	PROPN
gujaf-337	39	3	samaila	samaila	PROPN
gujaf-337	39	4	department	department	PROPN
gujaf-337	39	5	of	of	ADP
gujaf-337	39	6	accounting	accounting	PROPN
gujaf-337	39	7	,	,	PUNCT
gujaf-337	39	8	bayero	bayero	PROPN
gujaf-337	39	9	university	university	NOUN
gujaf-337	39	10	,	,	PUNCT
gujaf-337	39	11	kano	kano	PROPN
gujaf-337	39	12	state	state	PROPN
gujaf-337	39	13	.	.	PUNCT
gujaf-337	40	1	prof	prof	PROPN
gujaf-337	40	2	.	.	PUNCT
gujaf-337	41	1	sunusi	sunusi	PROPN
gujaf-337	41	2	sa'ad	sa'ad	PROPN
gujaf-337	41	3	ahmad	ahmad	PROPN
gujaf-337	41	4	department	department	PROPN
gujaf-337	41	5	of	of	ADP
gujaf-337	41	6	accounting	accounting	PROPN
gujaf-337	41	7	,	,	PUNCT
gujaf-337	41	8	federal	federal	ADJ
gujaf-337	41	9	university	university	NOUN
gujaf-337	41	10	dutse	dutse	NOUN
gujaf-337	41	11	,	,	PUNCT
gujaf-337	41	12	jigawa	jigawa	PROPN
gujaf-337	41	13	state	state	PROPN
gujaf-337	41	14	.	.	PUNCT
gujaf-337	42	1	prof	prof	PROPN
gujaf-337	42	2	.	.	PUNCT
gujaf-337	43	1	onipeadebenege	onipeadebenege	PROPN
gujaf-337	43	2	yahaya	yahaya	PROPN
gujaf-337	43	3	department	department	PROPN
gujaf-337	43	4	of	of	ADP
gujaf-337	43	5	accounting	accounting	PROPN
gujaf-337	43	6	,	,	PUNCT
gujaf-337	43	7	nigerian	nigerian	ADJ
gujaf-337	43	8	defence	defence	PROPN
gujaf-337	43	9	academy	academy	PROPN
gujaf-337	43	10	,	,	PUNCT
gujaf-337	43	11	kaduna	kaduna	PROPN
gujaf-337	43	12	state	state	PROPN
gujaf-337	43	13	.	.	PUNCT
gujaf-337	44	1	prof	prof	PROPN
gujaf-337	44	2	.	.	PUNCT
gujaf-337	45	1	saidu	saidu	PROPN
gujaf-337	45	2	adamu	adamu	PROPN
gujaf-337	45	3	department	department	PROPN
gujaf-337	45	4	of	of	ADP
gujaf-337	45	5	accounting	accounting	PROPN
gujaf-337	45	6	,	,	PUNCT
gujaf-337	45	7	federal	federal	ADJ
gujaf-337	45	8	university	university	PROPN
gujaf-337	45	9	of	of	ADP
gujaf-337	45	10	kashere	kashere	PROPN
gujaf-337	45	11	,	,	PUNCT
gujaf-337	45	12	gombe	gombe	ADJ
gujaf-337	45	13	state	state	NOUN
gujaf-337	45	14	.	.	PUNCT
gujaf-337	46	1	prof	prof	PROPN
gujaf-337	46	2	.	.	PUNCT
gujaf-337	47	1	farouk	farouk	PROPN
gujaf-337	47	2	adeza	adeza	PROPN
gujaf-337	47	3	school	school	NOUN
gujaf-337	47	4	of	of	ADP
gujaf-337	47	5	business	business	NOUN
gujaf-337	47	6	and	and	CCONJ
gujaf-337	47	7	entrepreneurship	entrepreneurship	NOUN
gujaf-337	47	8	,	,	PUNCT
gujaf-337	47	9	american	american	PROPN
gujaf-337	47	10	university	university	PROPN
gujaf-337	47	11	of	of	ADP
gujaf-337	47	12	nigeria	nigeria	PROPN
gujaf-337	47	13	,	,	PUNCT
gujaf-337	47	14	yola	yola	PROPN
gujaf-337	47	15	.	.	PUNCT
gujaf-337	48	1	prof	prof	PROPN
gujaf-337	48	2	.	.	PUNCT
gujaf-337	49	1	fatima	fatima	PROPN
gujaf-337	49	2	alfa	alfa	PROPN
gujaf-337	49	3	department	department	PROPN
gujaf-337	49	4	of	of	ADP
gujaf-337	49	5	accounting	accounting	PROPN
gujaf-337	49	6	,	,	PUNCT
gujaf-337	49	7	university	university	NOUN
gujaf-337	49	8	of	of	ADP
gujaf-337	49	9	maiduguri	maiduguri	PROPN
gujaf-337	49	10	,	,	PUNCT
gujaf-337	49	11	borno	borno	PROPN
gujaf-337	49	12	state	state	PROPN
gujaf-337	49	13	.	.	PUNCT
gujaf-337	50	1	dr	dr	PROPN
gujaf-337	50	2	.	.	PROPN
gujaf-337	50	3	nasiru	nasiru	PROPN
gujaf-337	50	4	a.	a.	PROPN
gujaf-337	50	5	ka’oje	ka’oje	PROPN
gujaf-337	50	6	department	department	PROPN
gujaf-337	50	7	of	of	ADP
gujaf-337	50	8	accounting	accounting	PROPN
gujaf-337	50	9	,	,	PUNCT
gujaf-337	50	10	usmanu	usmanu	PROPN
gujaf-337	50	11	danfodiyo	danfodiyo	PROPN
gujaf-337	50	12	university	university	PROPN
gujaf-337	50	13	sokoto	sokoto	PROPN
gujaf-337	50	14	state	state	PROPN
gujaf-337	50	15	.	.	PUNCT
gujaf-337	51	1	dr	dr	PROPN
gujaf-337	51	2	.	.	PROPN
gujaf-337	51	3	aminu	aminu	PROPN
gujaf-337	51	4	abdullahi	abdullahi	PROPN
gujaf-337	51	5	department	department	PROPN
gujaf-337	51	6	of	of	ADP
gujaf-337	51	7	accounting	accounting	PROPN
gujaf-337	51	8	,	,	PUNCT
gujaf-337	51	9	usmanu	usmanu	PROPN
gujaf-337	51	10	danfodiyo	danfodiyo	PROPN
gujaf-337	51	11	university	university	PROPN
gujaf-337	51	12	sokoto	sokoto	PROPN
gujaf-337	51	13	,	,	PUNCT
gujaf-337	51	14	state	state	PROPN
gujaf-337	51	15	.	.	PUNCT
gujaf-337	52	1	gusau	gusau	PROPN
gujaf-337	52	2	journal	journal	PROPN
gujaf-337	52	3	of	of	ADP
gujaf-337	52	4	accounting	accounting	NOUN
gujaf-337	52	5	and	and	CCONJ
gujaf-337	52	6	finance	finance	NOUN
gujaf-337	52	7	,	,	PUNCT
gujaf-337	52	8	vol	vol	NOUN
gujaf-337	52	9	.	.	PROPN
gujaf-337	52	10	5	5	NUM
gujaf-337	52	11	,	,	PUNCT
gujaf-337	52	12	issue	issue	NOUN
gujaf-337	52	13	2	2	NUM
gujaf-337	52	14	,	,	PUNCT
gujaf-337	52	15	october	october	PROPN
gujaf-337	52	16	,	,	PUNCT
gujaf-337	52	17	2024	2024	NUM
gujaf-337	52	18	v	v	PROPN
gujaf-337	52	19	dr	dr	PROPN
gujaf-337	52	20	.	.	PROPN
gujaf-337	52	21	nasiru	nasiru	PROPN
gujaf-337	52	22	yunusa	yunusa	PROPN
gujaf-337	52	23	department	department	PROPN
gujaf-337	52	24	of	of	ADP
gujaf-337	52	25	accounting	accounting	NOUN
gujaf-337	52	26	,	,	PUNCT
gujaf-337	52	27	ahmadu	ahmadu	PROPN
gujaf-337	52	28	bello	bello	PROPN
gujaf-337	52	29	university	university	PROPN
gujaf-337	52	30	zaria	zaria	PROPN
gujaf-337	52	31	.	.	PUNCT
gujaf-337	53	1	dr	dr	PROPN
gujaf-337	53	2	.	.	PROPN
gujaf-337	53	3	aisha	aisha	PROPN
gujaf-337	53	4	nuhu	nuhu	PROPN
gujaf-337	53	5	muhammad	muhammad	PROPN
gujaf-337	53	6	department	department	PROPN
gujaf-337	53	7	of	of	ADP
gujaf-337	53	8	accounting	accounting	PROPN
gujaf-337	53	9	,	,	PUNCT
gujaf-337	53	10	ahmadu	ahmadu	PROPN
gujaf-337	53	11	bello	bello	PROPN
gujaf-337	53	12	university	university	PROPN
gujaf-337	53	13	zaria	zaria	PROPN
gujaf-337	53	14	.	.	PUNCT
gujaf-337	54	1	dr	dr	PROPN
gujaf-337	54	2	.	.	PROPN
gujaf-337	54	3	lawal	lawal	PROPN
gujaf-337	54	4	muhammad	muhammad	PROPN
gujaf-337	54	5	department	department	PROPN
gujaf-337	54	6	of	of	ADP
gujaf-337	54	7	accounting	accounting	PROPN
gujaf-337	54	8	,	,	PUNCT
gujaf-337	54	9	ahmadu	ahmadu	PROPN
gujaf-337	54	10	bello	bello	PROPN
gujaf-337	54	11	university	university	PROPN
gujaf-337	54	12	zaria	zaria	PROPN
gujaf-337	54	13	.	.	PUNCT
gujaf-337	55	1	dr	dr	PROPN
gujaf-337	55	2	.	.	PROPN
gujaf-337	55	3	bashir	bashir	PROPN
gujaf-337	55	4	umar	umar	PROPN
gujaf-337	55	5	farouk	farouk	PROPN
gujaf-337	55	6	department	department	PROPN
gujaf-337	55	7	of	of	ADP
gujaf-337	55	8	economics	economic	NOUN
gujaf-337	55	9	,	,	PUNCT
gujaf-337	55	10	federal	federal	ADJ
gujaf-337	55	11	university	university	NOUN
gujaf-337	55	12	gusau	gusau	PROPN
gujaf-337	55	13	,	,	PUNCT
gujaf-337	55	14	zamfara	zamfara	PROPN
gujaf-337	55	15	state	state	PROPN
gujaf-337	55	16	.	.	PUNCT
gujaf-337	56	1	dr	dr	PROPN
gujaf-337	56	2	emmanuel	emmanuel	PROPN
gujaf-337	56	3	omokhuale	omokhuale	PROPN
gujaf-337	56	4	department	department	PROPN
gujaf-337	56	5	of	of	ADP
gujaf-337	56	6	mathematics	mathematics	PROPN
gujaf-337	56	7	,	,	PUNCT
gujaf-337	56	8	federal	federal	ADJ
gujaf-337	56	9	university	university	NOUN
gujaf-337	56	10	gusau	gusau	NOUN
gujaf-337	56	11	,	,	PUNCT
gujaf-337	56	12	zamfara	zamfara	PROPN
gujaf-337	56	13	.	.	PUNCT
gujaf-337	57	1	state	state	PROPN
gujaf-337	57	2	advisory	advisory	PROPN
gujaf-337	57	3	board	board	NOUN
gujaf-337	57	4	members	members	PROPN
gujaf-337	57	5	prof	prof	PROPN
gujaf-337	57	6	.	.	PUNCT
gujaf-337	58	1	kabiru	kabiru	PROPN
gujaf-337	58	2	isah	isah	PROPN
gujaf-337	58	3	dandago	dandago	PROPN
gujaf-337	58	4	,	,	PUNCT
gujaf-337	58	5	bayero	bayero	PROPN
gujaf-337	58	6	university	university	PROPN
gujaf-337	58	7	kano	kano	PROPN
gujaf-337	58	8	,	,	PUNCT
gujaf-337	58	9	kano	kano	PROPN
gujaf-337	58	10	state	state	PROPN
gujaf-337	58	11	.	.	PUNCT
gujaf-337	59	1	prof	prof	PROPN
gujaf-337	59	2	a	a	DET
gujaf-337	59	3	m	m	NOUN
gujaf-337	59	4	bashir	bashir	NOUN
gujaf-337	59	5	,	,	PUNCT
gujaf-337	59	6	usmanu	usmanu	PROPN
gujaf-337	59	7	danfodiyo	danfodiyo	PROPN
gujaf-337	59	8	university	university	PROPN
gujaf-337	59	9	sokoto	sokoto	PROPN
gujaf-337	59	10	,	,	PUNCT
gujaf-337	59	11	sokoto	sokoto	PROPN
gujaf-337	59	12	state	state	PROPN
gujaf-337	59	13	.	.	PUNCT
gujaf-337	60	1	prof	prof	PROPN
gujaf-337	60	2	.	.	PUNCT
gujaf-337	61	1	muhammad	muhammad	PROPN
gujaf-337	61	2	tanko	tanko	PROPN
gujaf-337	61	3	,	,	PUNCT
gujaf-337	61	4	kaduna	kaduna	PROPN
gujaf-337	61	5	state	state	PROPN
gujaf-337	61	6	university	university	PROPN
gujaf-337	61	7	,	,	PUNCT
gujaf-337	61	8	kaduna	kaduna	PROPN
gujaf-337	61	9	.	.	PROPN
gujaf-337	61	10	prof	prof	PROPN
gujaf-337	61	11	.	.	PUNCT
gujaf-337	61	12	bayero	bayero	PROPN
gujaf-337	62	1	a	a	DET
gujaf-337	62	2	m	m	NOUN
gujaf-337	62	3	sabir	sabir	NOUN
gujaf-337	62	4	,	,	PUNCT
gujaf-337	62	5	usmanu	usmanu	PROPN
gujaf-337	62	6	danfodiyo	danfodiyo	PROPN
gujaf-337	62	7	university	university	PROPN
gujaf-337	62	8	sokoto	sokoto	PROPN
gujaf-337	62	9	,	,	PUNCT
gujaf-337	62	10	sokoto	sokoto	PROPN
gujaf-337	62	11	state	state	PROPN
gujaf-337	62	12	.	.	PUNCT
gujaf-337	63	1	prof	prof	PROPN
gujaf-337	63	2	.	.	PUNCT
gujaf-337	64	1	aliyu	aliyu	PROPN
gujaf-337	64	2	sulaiman	sulaiman	PROPN
gujaf-337	64	3	kantudu	kantudu	PROPN
gujaf-337	64	4	,	,	PUNCT
gujaf-337	64	5	bayero	bayero	PROPN
gujaf-337	64	6	university	university	PROPN
gujaf-337	64	7	kano	kano	PROPN
gujaf-337	64	8	,	,	PUNCT
gujaf-337	64	9	kano	kano	PROPN
gujaf-337	64	10	state	state	PROPN
gujaf-337	64	11	.	.	PUNCT
gujaf-337	65	1	editorial	editorial	PROPN
gujaf-337	65	2	secretary	secretary	PROPN
gujaf-337	65	3	yazid	yazid	PROPN
gujaf-337	65	4	kabir	kabir	PROPN
gujaf-337	65	5	ibrahim	ibrahim	PROPN
gujaf-337	65	6	department	department	PROPN
gujaf-337	65	7	of	of	ADP
gujaf-337	65	8	accounting	accounting	NOUN
gujaf-337	65	9	and	and	CCONJ
gujaf-337	65	10	finance	finance	NOUN
gujaf-337	65	11	,	,	PUNCT
gujaf-337	65	12	federal	federal	ADJ
gujaf-337	65	13	university	university	NOUN
gujaf-337	65	14	gusau	gusau	PROPN
gujaf-337	65	15	,	,	PUNCT
gujaf-337	65	16	zamfara	zamfara	PROPN
gujaf-337	65	17	state	state	PROPN
gujaf-337	65	18	.	.	PUNCT
gujaf-337	66	1	gusau	gusau	PROPN
gujaf-337	66	2	journal	journal	PROPN
gujaf-337	66	3	of	of	ADP
gujaf-337	66	4	accounting	accounting	NOUN
gujaf-337	66	5	and	and	CCONJ
gujaf-337	66	6	finance	finance	NOUN
gujaf-337	66	7	,	,	PUNCT
gujaf-337	66	8	vol	vol	NOUN
gujaf-337	66	9	.	.	PROPN
gujaf-337	66	10	5	5	NUM
gujaf-337	66	11	,	,	PUNCT
gujaf-337	66	12	issue	issue	NOUN
gujaf-337	66	13	2	2	NUM
gujaf-337	66	14	,	,	PUNCT
gujaf-337	66	15	october	october	PROPN
gujaf-337	66	16	,	,	PUNCT
gujaf-337	66	17	2024	2024	NUM
gujaf-337	66	18	vi	vi	NOUN
gujaf-337	66	19	call	call	NOUN
gujaf-337	66	20	for	for	ADP
gujaf-337	66	21	papers	paper	NOUN
gujaf-337	66	22	the	the	DET
gujaf-337	66	23	editorial	editorial	ADJ
gujaf-337	66	24	board	board	NOUN
gujaf-337	66	25	of	of	ADP
gujaf-337	66	26	gusau	gusau	PROPN
gujaf-337	66	27	journal	journal	PROPN
gujaf-337	66	28	of	of	ADP
gujaf-337	66	29	accounting	accounting	NOUN
gujaf-337	66	30	and	and	CCONJ
gujaf-337	66	31	finance	finance	NOUN
gujaf-337	66	32	(	(	PUNCT
gujaf-337	66	33	gujaf	gujaf	NOUN
gujaf-337	66	34	)	)	PUNCT
gujaf-337	66	35	is	be	AUX
gujaf-337	66	36	hereby	hereby	ADV
gujaf-337	66	37	inviting	invite	VERB
gujaf-337	66	38	authors	author	NOUN
gujaf-337	66	39	to	to	PART
gujaf-337	66	40	submit	submit	VERB
gujaf-337	66	41	their	their	PRON
gujaf-337	66	42	unpublished	unpublished	ADJ
gujaf-337	66	43	manuscript	manuscript	NOUN
gujaf-337	66	44	for	for	ADP
gujaf-337	66	45	publication	publication	NOUN
gujaf-337	66	46	.	.	PUNCT
gujaf-337	67	1	the	the	DET
gujaf-337	67	2	journal	journal	NOUN
gujaf-337	67	3	is	be	AUX
gujaf-337	67	4	published	publish	VERB
gujaf-337	67	5	in	in	ADP
gujaf-337	67	6	two	two	NUM
gujaf-337	67	7	issues	issue	NOUN
gujaf-337	67	8	of	of	ADP
gujaf-337	67	9	april	april	PROPN
gujaf-337	67	10	and	and	CCONJ
gujaf-337	67	11	october	october	PROPN
gujaf-337	67	12	annually	annually	ADV
gujaf-337	67	13	.	.	PUNCT
gujaf-337	68	1	gujaf	gujaf	NOUN
gujaf-337	68	2	is	be	AUX
gujaf-337	68	3	a	a	DET
gujaf-337	68	4	double	double	ADJ
gujaf-337	68	5	-	-	PUNCT
gujaf-337	68	6	blind	blind	ADJ
gujaf-337	68	7	peer	peer	NOUN
gujaf-337	68	8	reviewed	review	VERB
gujaf-337	68	9	journal	journal	NOUN
gujaf-337	68	10	published	publish	VERB
gujaf-337	68	11	by	by	ADP
gujaf-337	68	12	the	the	DET
gujaf-337	68	13	department	department	NOUN
gujaf-337	68	14	of	of	ADP
gujaf-337	68	15	accounting	accounting	NOUN
gujaf-337	68	16	and	and	CCONJ
gujaf-337	68	17	finance	finance	NOUN
gujaf-337	68	18	,	,	PUNCT
gujaf-337	68	19	faculty	faculty	NOUN
gujaf-337	68	20	of	of	ADP
gujaf-337	68	21	management	management	NOUN
gujaf-337	68	22	and	and	CCONJ
gujaf-337	68	23	social	social	ADJ
gujaf-337	68	24	sciences	science	NOUN
gujaf-337	68	25	,	,	PUNCT
gujaf-337	68	26	federal	federal	ADJ
gujaf-337	68	27	university	university	NOUN
gujaf-337	68	28	gusau	gusau	NOUN
gujaf-337	68	29	,	,	PUNCT
gujaf-337	68	30	zamfara	zamfara	PROPN
gujaf-337	68	31	state	state	PROPN
gujaf-337	68	32	nigeria	nigeria	PROPN
gujaf-337	68	33	the	the	DET
gujaf-337	68	34	journal	journal	PROPN
gujaf-337	68	35	accepts	accept	VERB
gujaf-337	68	36	papers	paper	NOUN
gujaf-337	68	37	in	in	ADP
gujaf-337	68	38	all	all	DET
gujaf-337	68	39	areas	area	NOUN
gujaf-337	68	40	of	of	ADP
gujaf-337	68	41	accounting	accounting	NOUN
gujaf-337	68	42	and	and	CCONJ
gujaf-337	68	43	finance	finance	NOUN
gujaf-337	68	44	for	for	ADP
gujaf-337	68	45	publication	publication	NOUN
gujaf-337	68	46	which	which	PRON
gujaf-337	68	47	include	include	VERB
gujaf-337	68	48	:	:	PUNCT
gujaf-337	68	49	accounting	accounting	NOUN
gujaf-337	68	50	standards	standard	NOUN
gujaf-337	68	51	,	,	PUNCT
gujaf-337	68	52	accounting	account	VERB
gujaf-337	68	53	information	information	NOUN
gujaf-337	68	54	system	system	NOUN
gujaf-337	68	55	,	,	PUNCT
gujaf-337	68	56	financial	financial	ADJ
gujaf-337	68	57	reporting	reporting	NOUN
gujaf-337	68	58	,	,	PUNCT
gujaf-337	68	59	earnings	earning	NOUN
gujaf-337	68	60	management	management	NOUN
gujaf-337	68	61	,	,	PUNCT
gujaf-337	68	62	,	,	PUNCT
gujaf-337	68	63	auditing	auditing	NOUN
gujaf-337	68	64	and	and	CCONJ
gujaf-337	68	65	investigation	investigation	NOUN
gujaf-337	68	66	,	,	PUNCT
gujaf-337	68	67	auditing	auditing	NOUN
gujaf-337	68	68	and	and	CCONJ
gujaf-337	68	69	standards	standard	NOUN
gujaf-337	68	70	,	,	PUNCT
gujaf-337	68	71	public	public	ADJ
gujaf-337	68	72	sector	sector	NOUN
gujaf-337	68	73	accounting	accounting	NOUN
gujaf-337	68	74	and	and	CCONJ
gujaf-337	68	75	auditing	auditing	NOUN
gujaf-337	68	76	,	,	PUNCT
gujaf-337	68	77	taxation	taxation	NOUN
gujaf-337	68	78	and	and	CCONJ
gujaf-337	68	79	revenue	revenue	NOUN
gujaf-337	68	80	administration	administration	NOUN
gujaf-337	68	81	,	,	PUNCT
gujaf-337	68	82	corporate	corporate	ADJ
gujaf-337	68	83	governance	governance	NOUN
gujaf-337	68	84	issues	issue	NOUN
gujaf-337	68	85	,	,	PUNCT
gujaf-337	68	86	corporate	corporate	ADJ
gujaf-337	68	87	social	social	ADJ
gujaf-337	68	88	responsibility	responsibility	NOUN
gujaf-337	68	89	,	,	PUNCT
gujaf-337	68	90	sustainability	sustainability	NOUN
gujaf-337	68	91	and	and	CCONJ
gujaf-337	68	92	environmental	environmental	ADJ
gujaf-337	68	93	reporting	reporting	NOUN
gujaf-337	68	94	issue	issue	NOUN
gujaf-337	68	95	,	,	PUNCT
gujaf-337	68	96	information	information	NOUN
gujaf-337	68	97	and	and	CCONJ
gujaf-337	68	98	communication	communication	NOUN
gujaf-337	68	99	technology	technology	NOUN
gujaf-337	68	100	issues	issue	NOUN
gujaf-337	68	101	,	,	PUNCT
gujaf-337	68	102	bankruptcy	bankruptcy	NOUN
gujaf-337	68	103	prediction	prediction	NOUN
gujaf-337	68	104	,	,	PUNCT
gujaf-337	68	105	corporate	corporate	ADJ
gujaf-337	68	106	finance	finance	NOUN
gujaf-337	68	107	,	,	PUNCT
gujaf-337	68	108	personal	personal	ADJ
gujaf-337	68	109	finance	finance	NOUN
gujaf-337	68	110	,	,	PUNCT
gujaf-337	68	111	merger	merger	NOUN
gujaf-337	68	112	and	and	CCONJ
gujaf-337	68	113	acquisitions	acquisition	NOUN
gujaf-337	68	114	,	,	PUNCT
gujaf-337	68	115	capital	capital	NOUN
gujaf-337	68	116	structure	structure	NOUN
gujaf-337	68	117	,	,	PUNCT
gujaf-337	68	118	working	work	VERB
gujaf-337	68	119	capital	capital	NOUN
gujaf-337	68	120	management	management	NOUN
gujaf-337	68	121	,	,	PUNCT
gujaf-337	68	122	enterprises	enterprise	NOUN
gujaf-337	68	123	risk	risk	NOUN
gujaf-337	68	124	management	management	NOUN
gujaf-337	68	125	,	,	PUNCT
gujaf-337	68	126	entrepreneurship	entrepreneurship	NOUN
gujaf-337	68	127	,	,	PUNCT
gujaf-337	68	128	international	international	ADJ
gujaf-337	68	129	business	business	NOUN
gujaf-337	68	130	accounting	accounting	NOUN
gujaf-337	68	131	and	and	CCONJ
gujaf-337	68	132	finance	finance	NOUN
gujaf-337	68	133	,	,	PUNCT
gujaf-337	68	134	banking	banking	NOUN
gujaf-337	68	135	crises	crisis	NOUN
gujaf-337	68	136	,	,	PUNCT
gujaf-337	68	137	bank	bank	NOUN
gujaf-337	68	138	’s	’s	PART
gujaf-337	68	139	profitability	profitability	NOUN
gujaf-337	68	140	,	,	PUNCT
gujaf-337	68	141	risk	risk	NOUN
gujaf-337	68	142	and	and	CCONJ
gujaf-337	68	143	insurance	insurance	NOUN
gujaf-337	68	144	issue	issue	NOUN
gujaf-337	68	145	,	,	PUNCT
gujaf-337	68	146	islamic	islamic	ADJ
gujaf-337	68	147	finance	finance	NOUN
gujaf-337	68	148	,	,	PUNCT
gujaf-337	68	149	conventional	conventional	ADJ
gujaf-337	68	150	and	and	CCONJ
gujaf-337	68	151	islamic	islamic	ADJ
gujaf-337	68	152	banks	bank	NOUN
gujaf-337	68	153	and	and	CCONJ
gujaf-337	68	154	so	so	ADV
gujaf-337	68	155	forth	forth	ADV
gujaf-337	68	156	.	.	PUNCT
gujaf-337	69	1	guidelines	guideline	NOUN
gujaf-337	69	2	for	for	ADP
gujaf-337	69	3	submission	submission	NOUN
gujaf-337	69	4	and	and	CCONJ
gujaf-337	69	5	manuscript	manuscript	NOUN
gujaf-337	69	6	format	format	VERB
gujaf-337	69	7	the	the	DET
gujaf-337	69	8	submission	submission	NOUN
gujaf-337	69	9	language	language	NOUN
gujaf-337	69	10	is	be	AUX
gujaf-337	69	11	english	english	PROPN
gujaf-337	69	12	and	and	CCONJ
gujaf-337	69	13	must	must	AUX
gujaf-337	69	14	be	be	AUX
gujaf-337	69	15	a	a	DET
gujaf-337	69	16	well	well	ADV
gujaf-337	69	17	-	-	PUNCT
gujaf-337	69	18	researched	research	VERB
gujaf-337	69	19	original	original	ADJ
gujaf-337	69	20	manuscript	manuscript	NOUN
gujaf-337	69	21	that	that	PRON
gujaf-337	69	22	has	have	AUX
gujaf-337	69	23	not	not	PART
gujaf-337	69	24	previously	previously	ADV
gujaf-337	69	25	been	be	AUX
gujaf-337	69	26	submitted	submit	VERB
gujaf-337	69	27	elsewhere	elsewhere	ADV
gujaf-337	69	28	for	for	ADP
gujaf-337	69	29	publication	publication	NOUN
gujaf-337	69	30	.	.	PUNCT
gujaf-337	70	1	the	the	DET
gujaf-337	70	2	paper	paper	NOUN
gujaf-337	70	3	should	should	AUX
gujaf-337	70	4	not	not	PART
gujaf-337	70	5	exceed	exceed	VERB
gujaf-337	70	6	more	more	ADJ
gujaf-337	70	7	than	than	ADP
gujaf-337	70	8	15	15	NUM
gujaf-337	70	9	pages	page	NOUN
gujaf-337	70	10	on	on	ADP
gujaf-337	70	11	a4	a4	NOUN
gujaf-337	70	12	type	type	NOUN
gujaf-337	70	13	paper	paper	NOUN
gujaf-337	70	14	in	in	ADP
gujaf-337	70	15	ms	ms	ADJ
gujaf-337	70	16	-	-	PUNCT
gujaf-337	70	17	word	word	NOUN
gujaf-337	70	18	format	format	NOUN
gujaf-337	70	19	,	,	PUNCT
gujaf-337	70	20	1.5	1.5	NUM
gujaf-337	70	21	-	-	PUNCT
gujaf-337	70	22	line	line	NOUN
gujaf-337	70	23	spacing	spacing	NOUN
gujaf-337	70	24	,	,	PUNCT
gujaf-337	70	25	12	12	NUM
gujaf-337	70	26	font	font	NOUN
gujaf-337	70	27	size	size	NOUN
gujaf-337	70	28	in	in	ADP
gujaf-337	70	29	times	time	NOUN
gujaf-337	70	30	new	new	ADJ
gujaf-337	70	31	roman	roman	NOUN
gujaf-337	70	32	.	.	PUNCT
gujaf-337	71	1	manuscript	manuscript	NOUN
gujaf-337	71	2	should	should	AUX
gujaf-337	71	3	be	be	AUX
gujaf-337	71	4	tested	test	VERB
gujaf-337	71	5	for	for	ADP
gujaf-337	71	6	plagiarism	plagiarism	NOUN
gujaf-337	71	7	before	before	ADP
gujaf-337	71	8	submission	submission	NOUN
gujaf-337	71	9	,	,	PUNCT
gujaf-337	71	10	as	as	SCONJ
gujaf-337	71	11	the	the	DET
gujaf-337	71	12	maximum	maximum	ADJ
gujaf-337	71	13	similarity	similarity	NOUN
gujaf-337	71	14	index	index	NOUN
gujaf-337	71	15	acceptable	acceptable	ADJ
gujaf-337	71	16	by	by	ADP
gujaf-337	71	17	gujaf	gujaf	NOUN
gujaf-337	71	18	is	be	AUX
gujaf-337	71	19	25	25	NUM
gujaf-337	71	20	percent	percent	NOUN
gujaf-337	71	21	.	.	PUNCT
gujaf-337	72	1	furthermore	furthermore	ADV
gujaf-337	72	2	,	,	PUNCT
gujaf-337	72	3	the	the	DET
gujaf-337	72	4	length	length	NOUN
gujaf-337	72	5	of	of	ADP
gujaf-337	72	6	a	a	DET
gujaf-337	72	7	complete	complete	ADJ
gujaf-337	72	8	article	article	NOUN
gujaf-337	72	9	should	should	AUX
gujaf-337	72	10	not	not	PART
gujaf-337	72	11	exceed	exceed	VERB
gujaf-337	72	12	5000	5000	NUM
gujaf-337	72	13	words	word	NOUN
gujaf-337	72	14	including	include	VERB
gujaf-337	72	15	an	an	DET
gujaf-337	72	16	abstract	abstract	NOUN
gujaf-337	72	17	of	of	ADP
gujaf-337	72	18	not	not	PART
gujaf-337	72	19	more	more	ADJ
gujaf-337	72	20	than	than	ADP
gujaf-337	72	21	250	250	NUM
gujaf-337	72	22	words	word	NOUN
gujaf-337	72	23	with	with	ADP
gujaf-337	72	24	a	a	DET
gujaf-337	72	25	minimum	minimum	NOUN
gujaf-337	72	26	of	of	ADP
gujaf-337	72	27	four	four	NUM
gujaf-337	72	28	key	key	ADJ
gujaf-337	72	29	words	word	NOUN
gujaf-337	72	30	immediately	immediately	ADV
gujaf-337	72	31	after	after	ADP
gujaf-337	72	32	the	the	DET
gujaf-337	72	33	abstract	abstract	NOUN
gujaf-337	72	34	.	.	PUNCT
gujaf-337	73	1	all	all	DET
gujaf-337	73	2	references	reference	NOUN
gujaf-337	73	3	including	include	VERB
gujaf-337	73	4	in	in	ADP
gujaf-337	73	5	text	text	NOUN
gujaf-337	73	6	citation	citation	NOUN
gujaf-337	73	7	and	and	CCONJ
gujaf-337	73	8	reference	reference	NOUN
gujaf-337	73	9	list	list	NOUN
gujaf-337	73	10	,	,	PUNCT
gujaf-337	73	11	tables	table	NOUN
gujaf-337	73	12	and	and	CCONJ
gujaf-337	73	13	figures	figure	NOUN
gujaf-337	73	14	should	should	AUX
gujaf-337	73	15	be	be	AUX
gujaf-337	73	16	in	in	ADP
gujaf-337	73	17	line	line	NOUN
gujaf-337	73	18	with	with	ADP
gujaf-337	73	19	apa	apa	PROPN
gujaf-337	73	20	7th	7th	PROPN
gujaf-337	73	21	edition	edition	NOUN
gujaf-337	73	22	publication	publication	NOUN
gujaf-337	73	23	manual	manual	NOUN
gujaf-337	73	24	.	.	PUNCT
gujaf-337	74	1	finally	finally	ADV
gujaf-337	74	2	,	,	PUNCT
gujaf-337	74	3	manuscript	manuscript	NOUN
gujaf-337	74	4	should	should	AUX
gujaf-337	74	5	be	be	AUX
gujaf-337	74	6	send	send	VERB
gujaf-337	74	7	to	to	ADP
gujaf-337	74	8	our	our	PRON
gujaf-337	74	9	email	email	NOUN
gujaf-337	74	10	address	address	NOUN
gujaf-337	74	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-337	74	12	and	and	CCONJ
gujaf-337	74	13	a	a	DET
gujaf-337	74	14	copy	copy	NOUN
gujaf-337	74	15	to	to	ADP
gujaf-337	74	16	our	our	PRON
gujaf-337	74	17	website	website	NOUN
gujaf-337	74	18	on	on	ADP
gujaf-337	74	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-337	74	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-337	74	21	gusau	gusau	ADJ
gujaf-337	74	22	journal	journal	NOUN
gujaf-337	74	23	of	of	ADP
gujaf-337	74	24	accounting	accounting	NOUN
gujaf-337	74	25	and	and	CCONJ
gujaf-337	74	26	finance	finance	NOUN
gujaf-337	74	27	,	,	PUNCT
gujaf-337	74	28	vol	vol	NOUN
gujaf-337	74	29	.	.	PROPN
gujaf-337	74	30	5	5	NUM
gujaf-337	74	31	,	,	PUNCT
gujaf-337	74	32	issue	issue	NOUN
gujaf-337	74	33	2	2	NUM
gujaf-337	74	34	,	,	PUNCT
gujaf-337	74	35	october	october	PROPN
gujaf-337	74	36	,	,	PUNCT
gujaf-337	74	37	2024	2024	NUM
gujaf-337	74	38	vii	vii	PROPN
gujaf-337	74	39	publication	publication	NOUN
gujaf-337	74	40	procedure	procedure	NOUN
gujaf-337	74	41	after	after	ADP
gujaf-337	74	42	receiving	receive	VERB
gujaf-337	74	43	a	a	DET
gujaf-337	74	44	manuscript	manuscript	NOUN
gujaf-337	74	45	that	that	PRON
gujaf-337	74	46	is	be	AUX
gujaf-337	74	47	within	within	ADP
gujaf-337	74	48	the	the	DET
gujaf-337	74	49	similarity	similarity	NOUN
gujaf-337	74	50	index	index	NOUN
gujaf-337	74	51	threshold	threshold	NOUN
gujaf-337	74	52	,	,	PUNCT
gujaf-337	74	53	a	a	DET
gujaf-337	74	54	confirmation	confirmation	NOUN
gujaf-337	74	55	email	email	NOUN
gujaf-337	74	56	will	will	AUX
gujaf-337	74	57	be	be	AUX
gujaf-337	74	58	send	send	VERB
gujaf-337	74	59	together	together	ADV
gujaf-337	74	60	with	with	ADP
gujaf-337	74	61	a	a	DET
gujaf-337	74	62	request	request	NOUN
gujaf-337	74	63	to	to	PART
gujaf-337	74	64	pay	pay	VERB
gujaf-337	74	65	a	a	DET
gujaf-337	74	66	review	review	NOUN
gujaf-337	74	67	proceeding	proceeding	NOUN
gujaf-337	74	68	fee	fee	NOUN
gujaf-337	74	69	.	.	PUNCT
gujaf-337	75	1	at	at	ADP
gujaf-337	75	2	this	this	DET
gujaf-337	75	3	point	point	NOUN
gujaf-337	75	4	,	,	PUNCT
gujaf-337	75	5	the	the	DET
gujaf-337	75	6	editorial	editorial	ADJ
gujaf-337	75	7	board	board	NOUN
gujaf-337	75	8	will	will	AUX
gujaf-337	75	9	take	take	VERB
gujaf-337	75	10	a	a	DET
gujaf-337	75	11	decision	decision	NOUN
gujaf-337	75	12	on	on	ADP
gujaf-337	75	13	accepting	accept	VERB
gujaf-337	75	14	,	,	PUNCT
gujaf-337	75	15	rejecting	reject	VERB
gujaf-337	75	16	or	or	CCONJ
gujaf-337	75	17	making	make	VERB
gujaf-337	75	18	a	a	DET
gujaf-337	75	19	resubmission	resubmission	NOUN
gujaf-337	75	20	of	of	ADP
gujaf-337	75	21	the	the	DET
gujaf-337	75	22	manuscript	manuscript	NOUN
gujaf-337	75	23	based	base	VERB
gujaf-337	75	24	on	on	ADP
gujaf-337	75	25	the	the	DET
gujaf-337	75	26	outcome	outcome	NOUN
gujaf-337	75	27	of	of	ADP
gujaf-337	75	28	the	the	DET
gujaf-337	75	29	double	double	ADJ
gujaf-337	75	30	-	-	PUNCT
gujaf-337	75	31	blind	blind	ADJ
gujaf-337	75	32	peer	peer	NOUN
gujaf-337	75	33	review	review	NOUN
gujaf-337	75	34	.	.	PUNCT
gujaf-337	76	1	those	those	DET
gujaf-337	76	2	authors	author	NOUN
gujaf-337	76	3	whose	whose	DET
gujaf-337	76	4	manuscript	manuscript	NOUN
gujaf-337	76	5	were	be	AUX
gujaf-337	76	6	accepted	accept	VERB
gujaf-337	76	7	for	for	ADP
gujaf-337	76	8	publication	publication	NOUN
gujaf-337	76	9	will	will	AUX
gujaf-337	76	10	be	be	AUX
gujaf-337	76	11	asked	ask	VERB
gujaf-337	76	12	to	to	PART
gujaf-337	76	13	pay	pay	VERB
gujaf-337	76	14	a	a	DET
gujaf-337	76	15	publication	publication	NOUN
gujaf-337	76	16	fee	fee	NOUN
gujaf-337	76	17	,	,	PUNCT
gujaf-337	76	18	after	after	ADP
gujaf-337	76	19	effecting	effect	VERB
gujaf-337	76	20	all	all	DET
gujaf-337	76	21	suggested	suggest	VERB
gujaf-337	76	22	corrections	correction	NOUN
gujaf-337	76	23	and	and	CCONJ
gujaf-337	76	24	changes	change	NOUN
gujaf-337	76	25	made	make	VERB
gujaf-337	76	26	on	on	ADP
gujaf-337	76	27	the	the	DET
gujaf-337	76	28	manuscript	manuscript	NOUN
gujaf-337	76	29	.	.	PUNCT
gujaf-337	77	1	all	all	DET
gujaf-337	77	2	corrected	correct	VERB
gujaf-337	77	3	papers	paper	NOUN
gujaf-337	77	4	returned	return	VERB
gujaf-337	77	5	within	within	ADP
gujaf-337	77	6	the	the	DET
gujaf-337	77	7	specified	specify	VERB
gujaf-337	77	8	time	time	NOUN
gujaf-337	77	9	frame	frame	NOUN
gujaf-337	77	10	will	will	AUX
gujaf-337	77	11	be	be	AUX
gujaf-337	77	12	published	publish	VERB
gujaf-337	77	13	in	in	ADP
gujaf-337	77	14	that	that	DET
gujaf-337	77	15	issue	issue	NOUN
gujaf-337	77	16	.	.	PUNCT
gujaf-337	78	1	payment	payment	NOUN
gujaf-337	78	2	details	detail	NOUN
gujaf-337	78	3	bank	bank	NOUN
gujaf-337	78	4	:	:	PUNCT
gujaf-337	78	5	fcmb	fcmb	PROPN
gujaf-337	78	6	account	account	PROPN
gujaf-337	78	7	number	number	NOUN
gujaf-337	78	8	:	:	PUNCT
gujaf-337	78	9	7278465011	7278465011	NUM
gujaf-337	78	10	account	account	NOUN
gujaf-337	78	11	name	name	NOUN
gujaf-337	78	12	:	:	PUNCT
gujaf-337	78	13	gusau	gusau	PROPN
gujaf-337	78	14	journal	journal	NOUN
gujaf-337	78	15	of	of	ADP
gujaf-337	78	16	accounting	accounting	NOUN
gujaf-337	78	17	and	and	CCONJ
gujaf-337	78	18	finance	finance	NOUN
gujaf-337	78	19	for	for	ADP
gujaf-337	78	20	inquiry	inquiry	NOUN
gujaf-337	78	21	,	,	PUNCT
gujaf-337	78	22	contact	contact	PROPN
gujaf-337	78	23	dr	dr	PROPN
gujaf-337	78	24	.	.	PROPN
gujaf-337	78	25	a.u	a.u	PROPN
gujaf-337	78	26	.	.	PROPN
gujaf-337	78	27	farouk	farouk	PROPN
gujaf-337	78	28	department	department	PROPN
gujaf-337	78	29	of	of	ADP
gujaf-337	78	30	accounting	accounting	NOUN
gujaf-337	78	31	and	and	CCONJ
gujaf-337	78	32	finance	finance	NOUN
gujaf-337	78	33	,	,	PUNCT
gujaf-337	78	34	federal	federal	ADJ
gujaf-337	78	35	university	university	NOUN
gujaf-337	78	36	gusau	gusau	PROPN
gujaf-337	78	37	,	,	PUNCT
gujaf-337	78	38	zamfara	zamfara	PROPN
gujaf-337	78	39	state	state	PROPN
gujaf-337	78	40	.	.	PUNCT
gujaf-337	79	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-337	80	1	+2348069393824	+2348069393824	PRON
gujaf-337	80	2	for	for	ADP
gujaf-337	80	3	more	more	ADJ
gujaf-337	80	4	information	information	NOUN
gujaf-337	80	5	,	,	PUNCT
gujaf-337	80	6	contact	contact	VERB
gujaf-337	80	7	the	the	DET
gujaf-337	80	8	editor	editor	NOUN
gujaf-337	80	9	-	-	PUNCT
gujaf-337	80	10	in	in	ADP
gujaf-337	80	11	-	-	PUNCT
gujaf-337	80	12	chief	chief	NOUN
gujaf-337	80	13	on	on	ADP
gujaf-337	80	14	+2348067766435	+2348067766435	NUM
gujaf-337	80	15	the	the	DET
gujaf-337	80	16	associate	associate	ADJ
gujaf-337	80	17	editor	editor	NOUN
gujaf-337	80	18	on	on	ADP
gujaf-337	80	19	+2348036057525	+2348036057525	NUM
gujaf-337	80	20	or	or	CCONJ
gujaf-337	80	21	visit	visit	VERB
gujaf-337	80	22	our	our	PRON
gujaf-337	80	23	website	website	NOUN
gujaf-337	80	24	on	on	ADP
gujaf-337	80	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-337	80	26	or	or	CCONJ
gujaf-337	80	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-337	80	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-337	80	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-337	80	30	gusau	gusau	ADJ
gujaf-337	80	31	journal	journal	NOUN
gujaf-337	80	32	of	of	ADP
gujaf-337	80	33	accounting	accounting	NOUN
gujaf-337	80	34	and	and	CCONJ
gujaf-337	80	35	finance	finance	NOUN
gujaf-337	80	36	,	,	PUNCT
gujaf-337	80	37	vol	vol	NOUN
gujaf-337	80	38	.	.	PROPN
gujaf-337	80	39	5	5	NUM
gujaf-337	80	40	,	,	PUNCT
gujaf-337	80	41	issue	issue	NOUN
gujaf-337	80	42	2	2	NUM
gujaf-337	80	43	,	,	PUNCT
gujaf-337	80	44	october	october	PROPN
gujaf-337	80	45	,	,	PUNCT
gujaf-337	80	46	2024	2024	NUM
gujaf-337	80	47	viii	viii	NOUN
gujaf-337	80	48	table	table	NOUN
gujaf-337	80	49	of	of	ADP
gujaf-337	80	50	contents	content	NOUN
gujaf-337	80	51	the	the	DET
gujaf-337	80	52	impact	impact	NOUN
gujaf-337	80	53	of	of	ADP
gujaf-337	80	54	gender	gender	NOUN
gujaf-337	80	55	diversity	diversity	NOUN
gujaf-337	80	56	on	on	ADP
gujaf-337	80	57	earnings	earning	NOUN
gujaf-337	80	58	quality	quality	NOUN
gujaf-337	80	59	of	of	ADP
gujaf-337	80	60	listed	list	VERB
gujaf-337	80	61	financial	financial	ADJ
gujaf-337	80	62	services	service	NOUN
gujaf-337	80	63	firms	firm	NOUN
gujaf-337	80	64	in	in	ADP
gujaf-337	80	65	nigeria	nigeria	PROPN
gujaf-337	80	66	:	:	PUNCT
gujaf-337	80	67	analysis	analysis	NOUN
gujaf-337	80	68	of	of	ADP
gujaf-337	80	69	two	two	NUM
gujaf-337	80	70	-	-	PUNCT
gujaf-337	80	71	stage	stage	NOUN
gujaf-337	80	72	least	least	ADJ
gujaf-337	80	73	squares	square	NOUN
gujaf-337	80	74	joseph	joseph	PROPN
gujaf-337	80	75	olorunfemi	olorunfemi	PROPN
gujaf-337	80	76	akande	akande	PROPN
gujaf-337	80	77	,	,	PUNCT
gujaf-337	80	78	phd	phd	NOUN
gujaf-337	80	79	…	…	PUNCT
gujaf-337	80	80	…	…	PUNCT
gujaf-337	80	81	…	…	PUNCT
gujaf-337	80	82	…	…	PUNCT
gujaf-337	80	83	…	…	PUNCT
gujaf-337	80	84	…	…	PUNCT
gujaf-337	80	85	…	…	PUNCT
gujaf-337	80	86	…	…	PUNCT
gujaf-337	80	87	…	…	PUNCT
gujaf-337	80	88	…	…	PUNCT
gujaf-337	80	89	…	…	PUNCT
gujaf-337	80	90	…	…	PUNCT
gujaf-337	80	91	…	…	PUNCT
gujaf-337	80	92	…	…	PUNCT
gujaf-337	80	93	…	…	PUNCT
gujaf-337	80	94	…	…	PUNCT
gujaf-337	80	95	…	…	PUNCT
gujaf-337	80	96	…	…	PUNCT
gujaf-337	80	97	…	…	PUNCT
gujaf-337	80	98	…	…	PUNCT
gujaf-337	80	99	…	…	PUNCT
gujaf-337	80	100	..	..	SYM
gujaf-337	80	101	1	1	NUM
gujaf-337	80	102	-	-	SYM
gujaf-337	80	103	18	18	NUM
gujaf-337	80	104	the	the	DET
gujaf-337	80	105	impact	impact	NOUN
gujaf-337	80	106	of	of	ADP
gujaf-337	80	107	audit	audit	NOUN
gujaf-337	80	108	quality	quality	NOUN
gujaf-337	80	109	on	on	ADP
gujaf-337	80	110	firm	firm	NOUN
gujaf-337	80	111	’s	’s	PART
gujaf-337	80	112	performance	performance	NOUN
gujaf-337	80	113	of	of	ADP
gujaf-337	80	114	listed	list	VERB
gujaf-337	80	115	consumer	consumer	NOUN
gujaf-337	80	116	goods	good	NOUN
gujaf-337	80	117	firms	firm	NOUN
gujaf-337	80	118	in	in	ADP
gujaf-337	80	119	nigeria	nigeria	PROPN
gujaf-337	80	120	fatima	fatima	PROPN
gujaf-337	80	121	shehu	shehu	PROPN
gujaf-337	80	122	giwa	giwa	PROPN
gujaf-337	80	123	,	,	PUNCT
gujaf-337	80	124	prof	prof	PROPN
gujaf-337	80	125	.	.	PUNCT
gujaf-337	81	1	benjamin	benjamin	PROPN
gujaf-337	81	2	kumai	kumai	PROPN
gujaf-337	81	3	gugong	gugong	PROPN
gujaf-337	81	4	,	,	PUNCT
gujaf-337	81	5	gloria	gloria	PROPN
gujaf-337	81	6	pam	pam	PROPN
gujaf-337	81	7	dachomo	dachomo	PROPN
gujaf-337	81	8	…	…	X
gujaf-337	81	9	…	…	PUNCT
gujaf-337	81	10	…	…	PUNCT
gujaf-337	81	11	…	…	PUNCT
gujaf-337	81	12	...	...	PUNCT
gujaf-337	81	13	19	19	NUM
gujaf-337	81	14	-	-	SYM
gujaf-337	81	15	33	33	NUM
gujaf-337	81	16	women	woman	NOUN
gujaf-337	81	17	in	in	ADP
gujaf-337	81	18	top	top	ADJ
gujaf-337	81	19	echelon	echelon	NOUN
gujaf-337	81	20	positions	position	NOUN
gujaf-337	81	21	and	and	CCONJ
gujaf-337	81	22	their	their	PRON
gujaf-337	81	23	effects	effect	NOUN
gujaf-337	81	24	on	on	ADP
gujaf-337	81	25	carbon	carbon	NOUN
gujaf-337	81	26	emission	emission	NOUN
gujaf-337	81	27	disclosure	disclosure	NOUN
gujaf-337	81	28	:	:	PUNCT
gujaf-337	81	29	evidence	evidence	NOUN
gujaf-337	81	30	from	from	ADP
gujaf-337	81	31	an	an	DET
gujaf-337	81	32	emerging	emerge	VERB
gujaf-337	81	33	nation	nation	NOUN
gujaf-337	81	34	.	.	PUNCT
gujaf-337	81	35	saheed	sahee	VERB
gujaf-337	81	36	olanrewaju	olanrewaju	ADJ
gujaf-337	81	37	issa	issa	ADJ
gujaf-337	81	38	,	,	PUNCT
gujaf-337	81	39	abdulkadri	abdulkadri	PROPN
gujaf-337	81	40	toyin	toyin	NOUN
gujaf-337	81	41	alabi	alabi	NOUN
gujaf-337	81	42	,	,	PUNCT
gujaf-337	81	43	abdulbaki	abdulbaki	VERB
gujaf-337	81	44	teniola	teniola	PROPN
gujaf-337	81	45	ubandawaki	ubandawaki	PROPN
gujaf-337	81	46	…	…	NUM
gujaf-337	81	47	....	....	SYM
gujaf-337	81	48	34	34	NUM
gujaf-337	81	49	-	-	SYM
gujaf-337	81	50	47	47	NUM
gujaf-337	81	51	ceo	ceo	NOUN
gujaf-337	81	52	characteristics	characteristic	NOUN
gujaf-337	81	53	and	and	CCONJ
gujaf-337	81	54	financial	financial	ADJ
gujaf-337	81	55	performance	performance	NOUN
gujaf-337	81	56	of	of	ADP
gujaf-337	81	57	listed	list	VERB
gujaf-337	81	58	dmbs	dmb	NOUN
gujaf-337	81	59	in	in	ADP
gujaf-337	81	60	nigeria	nigeria	PROPN
gujaf-337	81	61	florence	florence	PROPN
gujaf-337	81	62	bosede	bosede	PROPN
gujaf-337	81	63	ajagbonna	ajagbonna	NOUN
gujaf-337	81	64	,	,	PUNCT
gujaf-337	81	65	benjamin	benjamin	PROPN
gujaf-337	81	66	kumai	kumai	PROPN
gujaf-337	81	67	gugong	gugong	PROPN
gujaf-337	81	68	,	,	PUNCT
gujaf-337	81	69	augustine	augustine	PROPN
gujaf-337	81	70	ayuba	ayuba	PROPN
gujaf-337	81	71	,	,	PUNCT
gujaf-337	81	72	idris	idris	PROPN
gujaf-337	81	73	mohammed	mohammed	PROPN
gujaf-337	81	74	,	,	PUNCT
gujaf-337	81	75	isuwa	isuwa	PROPN
gujaf-337	81	76	dauda	dauda	NOUN
gujaf-337	81	77	…	…	SYM
gujaf-337	81	78	…	…	PUNCT
gujaf-337	81	79	…	…	PUNCT
gujaf-337	81	80	…	…	PUNCT
gujaf-337	81	81	…	…	PUNCT
gujaf-337	81	82	…	…	PUNCT
gujaf-337	81	83	…	…	PUNCT
gujaf-337	81	84	…	…	PUNCT
gujaf-337	81	85	…	…	PUNCT
gujaf-337	81	86	…	…	PUNCT
gujaf-337	81	87	…	…	PUNCT
gujaf-337	81	88	…	…	PUNCT
gujaf-337	81	89	…	…	PUNCT
gujaf-337	81	90	…	…	PUNCT
gujaf-337	81	91	…	…	PUNCT
gujaf-337	81	92	…	…	PUNCT
gujaf-337	81	93	…	…	PUNCT
gujaf-337	81	94	…	…	PUNCT
gujaf-337	81	95	…	…	PUNCT
gujaf-337	81	96	…	…	PUNCT
gujaf-337	81	97	…	…	PUNCT
gujaf-337	81	98	…	…	PUNCT
gujaf-337	81	99	…	…	PUNCT
gujaf-337	81	100	…	…	PUNCT
gujaf-337	81	101	…	…	PUNCT
gujaf-337	81	102	…	…	PUNCT
gujaf-337	81	103	…	…	PUNCT
gujaf-337	81	104	…	…	PUNCT
gujaf-337	81	105	…	…	PUNCT
gujaf-337	81	106	…	…	SYM
gujaf-337	81	107	.48	.48	NUM
gujaf-337	81	108	-	-	SYM
gujaf-337	81	109	69	69	NUM
gujaf-337	81	110	post	post	NOUN
gujaf-337	81	111	covid-19	covid-19	PROPN
gujaf-337	81	112	pandemic	pandemic	ADJ
gujaf-337	81	113	:	:	PUNCT
gujaf-337	81	114	comparative	comparative	ADJ
gujaf-337	81	115	study	study	NOUN
gujaf-337	81	116	in	in	ADP
gujaf-337	81	117	the	the	DET
gujaf-337	81	118	value	value	NOUN
gujaf-337	81	119	relevance	relevance	NOUN
gujaf-337	81	120	of	of	ADP
gujaf-337	81	121	accounting	accounting	NOUN
gujaf-337	81	122	information	information	NOUN
gujaf-337	81	123	between	between	ADP
gujaf-337	81	124	listed	list	VERB
gujaf-337	81	125	manufacturing	manufacturing	NOUN
gujaf-337	81	126	firms	firm	NOUN
gujaf-337	81	127	and	and	CCONJ
gujaf-337	81	128	listed	list	VERB
gujaf-337	81	129	service	service	NOUN
gujaf-337	81	130	firms	firm	NOUN
gujaf-337	81	131	in	in	ADP
gujaf-337	81	132	nigeria	nigeria	PROPN
gujaf-337	81	133	abbas	abbas	PROPN
gujaf-337	81	134	,	,	PUNCT
gujaf-337	81	135	abdulrahman	abdulrahman	NOUN
gujaf-337	81	136	ngadi	ngadi	PROPN
gujaf-337	81	137	,	,	PUNCT
gujaf-337	81	138	abubakar	abubakar	PROPN
gujaf-337	81	139	,	,	PUNCT
gujaf-337	81	140	aliyu	aliyu	PROPN
gujaf-337	81	141	,	,	PUNCT
gujaf-337	81	142	abdu	abdu	PROPN
gujaf-337	81	143	,	,	PUNCT
gujaf-337	81	144	abubakar	abubakar	PROPN
gujaf-337	81	145	…	…	SYM
gujaf-337	81	146	…	…	PUNCT
gujaf-337	81	147	…	…	PUNCT
gujaf-337	81	148	…	…	PUNCT
gujaf-337	81	149	…	…	PUNCT
gujaf-337	81	150	…	…	PUNCT
gujaf-337	81	151	…	…	PUNCT
gujaf-337	81	152	…	…	PUNCT
gujaf-337	81	153	…	…	PUNCT
gujaf-337	81	154	…	…	PUNCT
gujaf-337	81	155	…	…	PUNCT
gujaf-337	81	156	…	…	SYM
gujaf-337	81	157	.70	.70	NUM
gujaf-337	81	158	-	-	SYM
gujaf-337	81	159	87	87	NUM
gujaf-337	81	160	environmental	environmental	ADJ
gujaf-337	81	161	and	and	CCONJ
gujaf-337	81	162	social	social	ADJ
gujaf-337	81	163	information	information	NOUN
gujaf-337	81	164	disclosure	disclosure	NOUN
gujaf-337	81	165	quality	quality	NOUN
gujaf-337	81	166	and	and	CCONJ
gujaf-337	81	167	financial	financial	ADJ
gujaf-337	81	168	performance	performance	NOUN
gujaf-337	81	169	of	of	ADP
gujaf-337	81	170	listed	list	VERB
gujaf-337	81	171	manufacturing	manufacturing	NOUN
gujaf-337	81	172	companies	company	NOUN
gujaf-337	81	173	in	in	ADP
gujaf-337	81	174	nigeria	nigeria	PROPN
gujaf-337	81	175	.	.	PUNCT
gujaf-337	81	176	:	:	PUNCT
gujaf-337	82	1	saka	saka	PROPN
gujaf-337	82	2	tunde	tunde	PROPN
gujaf-337	82	3	abdulsalam	abdulsalam	PROPN
gujaf-337	82	4	,	,	PUNCT
gujaf-337	82	5	ph.d	ph.d	PROPN
gujaf-337	82	6	…	…	SYM
gujaf-337	82	7	…	…	PUNCT
gujaf-337	82	8	…	…	PUNCT
gujaf-337	82	9	…	…	PUNCT
gujaf-337	82	10	…	…	PUNCT
gujaf-337	82	11	…	…	PUNCT
gujaf-337	82	12	...	...	PUNCT
gujaf-337	82	13	88	88	NUM
gujaf-337	82	14	-	-	SYM
gujaf-337	82	15	108	108	NUM
gujaf-337	82	16	the	the	DET
gujaf-337	82	17	impact	impact	NOUN
gujaf-337	82	18	of	of	ADP
gujaf-337	82	19	corporate	corporate	ADJ
gujaf-337	82	20	social	social	ADJ
gujaf-337	82	21	responsibility	responsibility	NOUN
gujaf-337	82	22	on	on	ADP
gujaf-337	82	23	bank	bank	NOUN
gujaf-337	82	24	performance	performance	NOUN
gujaf-337	82	25	in	in	ADP
gujaf-337	82	26	nigeria	nigeria	PROPN
gujaf-337	82	27	ibrahim	ibrahim	PROPN
gujaf-337	82	28	yinka	yinka	PROPN
gujaf-337	82	29	agbeyinka	agbeyinka	PROPN
gujaf-337	82	30	…	…	X
gujaf-337	82	31	…	…	PUNCT
gujaf-337	82	32	…	…	PUNCT
gujaf-337	82	33	…	…	PUNCT
gujaf-337	82	34	…	…	PUNCT
gujaf-337	82	35	…	…	PUNCT
gujaf-337	82	36	…	…	PUNCT
gujaf-337	82	37	…	…	PUNCT
gujaf-337	82	38	…	…	PUNCT
gujaf-337	82	39	…	…	PUNCT
gujaf-337	82	40	…	…	PUNCT
gujaf-337	82	41	…	…	PUNCT
gujaf-337	82	42	…	…	PUNCT
gujaf-337	82	43	…	…	PUNCT
gujaf-337	82	44	…	…	PUNCT
gujaf-337	82	45	…	…	PUNCT
gujaf-337	82	46	…	…	PUNCT
gujaf-337	82	47	…	…	PUNCT
gujaf-337	82	48	…	…	PUNCT
gujaf-337	82	49	…	…	PUNCT
gujaf-337	82	50	…	…	PUNCT
gujaf-337	82	51	…	…	PUNCT
gujaf-337	82	52	…	…	PUNCT
gujaf-337	82	53	…	…	X
gujaf-337	82	54	.109	.109	NUM
gujaf-337	82	55	-	-	SYM
gujaf-337	82	56	123	123	NUM
gujaf-337	82	57	the	the	DET
gujaf-337	82	58	impact	impact	NOUN
gujaf-337	82	59	of	of	ADP
gujaf-337	82	60	firm	firm	ADJ
gujaf-337	82	61	characteristics	characteristic	NOUN
gujaf-337	82	62	on	on	ADP
gujaf-337	82	63	accruals	accrual	NOUN
gujaf-337	82	64	and	and	CCONJ
gujaf-337	82	65	real	real	ADJ
gujaf-337	82	66	earnings	earning	NOUN
gujaf-337	82	67	management	management	NOUN
gujaf-337	82	68	of	of	ADP
gujaf-337	82	69	listed	list	VERB
gujaf-337	82	70	manufacturing	manufacturing	NOUN
gujaf-337	82	71	firms	firm	NOUN
gujaf-337	82	72	in	in	ADP
gujaf-337	82	73	nigeria	nigeria	PROPN
gujaf-337	82	74	:	:	PUNCT
gujaf-337	83	1	muhammad	muhammad	PROPN
gujaf-337	83	2	,	,	PUNCT
gujaf-337	83	3	aisha	aisha	PROPN
gujaf-337	83	4	chado	chado	PROPN
gujaf-337	83	5	…	…	PUNCT
gujaf-337	83	6	…	…	PUNCT
gujaf-337	83	7	…	…	PUNCT
gujaf-337	83	8	…	…	PUNCT
gujaf-337	83	9	…	…	PUNCT
gujaf-337	83	10	…	…	PUNCT
gujaf-337	83	11	…	…	PUNCT
gujaf-337	83	12	…	…	PUNCT
gujaf-337	83	13	…	…	PUNCT
gujaf-337	83	14	…	…	X
gujaf-337	83	15	.124	.124	NUM
gujaf-337	83	16	-	-	SYM
gujaf-337	83	17	142	142	NUM
gujaf-337	83	18	the	the	DET
gujaf-337	83	19	impact	impact	NOUN
gujaf-337	83	20	of	of	ADP
gujaf-337	83	21	esg	esg	NOUN
gujaf-337	83	22	practices	practice	NOUN
gujaf-337	83	23	on	on	ADP
gujaf-337	83	24	the	the	DET
gujaf-337	83	25	risk	risk	NOUN
gujaf-337	83	26	portfolio	portfolio	NOUN
gujaf-337	83	27	of	of	ADP
gujaf-337	83	28	listed	list	VERB
gujaf-337	83	29	oil	oil	NOUN
gujaf-337	83	30	and	and	CCONJ
gujaf-337	83	31	gas	gas	NOUN
gujaf-337	83	32	firms	firm	NOUN
gujaf-337	83	33	in	in	ADP
gujaf-337	83	34	nigeria	nigeria	PROPN
gujaf-337	83	35	using	use	VERB
gujaf-337	83	36	a	a	DET
gujaf-337	83	37	multilayered	multilayered	ADJ
gujaf-337	83	38	criterion	criterion	NOUN
gujaf-337	83	39	:	:	PUNCT
gujaf-337	83	40	joseph	joseph	PROPN
gujaf-337	83	41	olorunfemi	olorunfemi	ADP
gujaf-337	83	42	akande	akande	PROPN
gujaf-337	83	43	…	…	SYM
gujaf-337	83	44	…	…	PUNCT
gujaf-337	83	45	…	…	PUNCT
gujaf-337	83	46	…	…	PUNCT
gujaf-337	83	47	…	…	PUNCT
gujaf-337	83	48	…	…	PUNCT
gujaf-337	83	49	…	…	PUNCT
gujaf-337	83	50	…	…	PUNCT
gujaf-337	83	51	…	…	PUNCT
gujaf-337	83	52	…	…	PUNCT
gujaf-337	83	53	…	…	PUNCT
gujaf-337	83	54	…	…	PUNCT
gujaf-337	83	55	...	...	PUNCT
gujaf-337	83	56	143	143	NUM
gujaf-337	83	57	-	-	SYM
gujaf-337	83	58	155	155	NUM
gujaf-337	83	59	effect	effect	NOUN
gujaf-337	83	60	of	of	ADP
gujaf-337	83	61	selected	select	VERB
gujaf-337	83	62	macroeconomic	macroeconomic	ADJ
gujaf-337	83	63	variables	variable	NOUN
gujaf-337	83	64	on	on	ADP
gujaf-337	83	65	stock	stock	NOUN
gujaf-337	83	66	market	market	NOUN
gujaf-337	83	67	volatility	volatility	NOUN
gujaf-337	83	68	in	in	ADP
gujaf-337	83	69	nigeria	nigeria	PROPN
gujaf-337	83	70	hauwa	hauwa	ADJ
gujaf-337	83	71	bayero	bayero	PROPN
gujaf-337	83	72	tijjani	tijjani	NOUN
gujaf-337	83	73	,	,	PUNCT
gujaf-337	83	74	prof	prof	PROPN
gujaf-337	83	75	sheikh	sheikh	PROPN
gujaf-337	83	76	ahmad	ahmad	PROPN
gujaf-337	83	77	abdullahi	abdullahi	PROPN
gujaf-337	83	78	,	,	PUNCT
gujaf-337	83	79	dr	dr	PROPN
gujaf-337	83	80	ibrahim	ibrahim	PROPN
gujaf-337	83	81	mohammed	mohammed	PROPN
gujaf-337	83	82	,	,	PUNCT
gujaf-337	83	83	dr	dr	PROPN
gujaf-337	83	84	isma’il	isma’il	PROPN
gujaf-337	83	85	tijjani	tijjani	PROPN
gujaf-337	83	86	idris	idris	PROPN
gujaf-337	83	87	…	…	PROPN
gujaf-337	83	88	…	…	PUNCT
gujaf-337	83	89	…	…	PUNCT
gujaf-337	83	90	…	…	PUNCT
gujaf-337	83	91	…	…	PUNCT
gujaf-337	83	92	…	…	PUNCT
gujaf-337	83	93	…	…	PUNCT
gujaf-337	83	94	…	…	PUNCT
gujaf-337	83	95	…	…	PUNCT
gujaf-337	83	96	…	…	PUNCT
gujaf-337	83	97	…	…	PUNCT
gujaf-337	83	98	…	…	PUNCT
gujaf-337	83	99	…	…	PUNCT
gujaf-337	83	100	…	…	PUNCT
gujaf-337	83	101	…	…	PUNCT
gujaf-337	83	102	…	…	PUNCT
gujaf-337	83	103	…	…	PUNCT
gujaf-337	83	104	…	…	PUNCT
gujaf-337	83	105	…	…	PUNCT
gujaf-337	83	106	…	…	PUNCT
gujaf-337	83	107	…	…	PUNCT
gujaf-337	83	108	…	…	PUNCT
gujaf-337	83	109	…	…	PUNCT
gujaf-337	83	110	…	…	PUNCT
gujaf-337	83	111	…	…	PUNCT
gujaf-337	83	112	…	…	PUNCT
gujaf-337	83	113	…	…	PUNCT
gujaf-337	83	114	…	…	SYM
gujaf-337	83	115	…	…	SYM
gujaf-337	83	116	156	156	NUM
gujaf-337	83	117	-	-	SYM
gujaf-337	83	118	171	171	NUM
gujaf-337	83	119	moderating	moderate	VERB
gujaf-337	83	120	effect	effect	NOUN
gujaf-337	83	121	of	of	ADP
gujaf-337	83	122	audit	audit	NOUN
gujaf-337	83	123	quality	quality	NOUN
gujaf-337	83	124	on	on	ADP
gujaf-337	83	125	value	value	NOUN
gujaf-337	83	126	relevance	relevance	NOUN
gujaf-337	83	127	of	of	ADP
gujaf-337	83	128	fair	fair	ADJ
gujaf-337	83	129	value	value	NOUN
gujaf-337	83	130	measurements	measurement	NOUN
gujaf-337	83	131	hierarchy	hierarchy	NOUN
gujaf-337	83	132	of	of	ADP
gujaf-337	83	133	listed	list	VERB
gujaf-337	83	134	financial	financial	ADJ
gujaf-337	83	135	services	service	NOUN
gujaf-337	83	136	companies	company	NOUN
gujaf-337	83	137	:	:	PUNCT
gujaf-337	83	138	tesleem	tesleem	VERB
gujaf-337	83	139	olayinka	olayinka	ADJ
gujaf-337	83	140	adeyemi	adeyemi	ADV
gujaf-337	83	141	…	…	PUNCT
gujaf-337	83	142	…	…	PUNCT
gujaf-337	83	143	…	…	PUNCT
gujaf-337	83	144	…	…	PUNCT
gujaf-337	83	145	…	…	PUNCT
gujaf-337	83	146	…	…	X
gujaf-337	83	147	.172	.172	NUM
gujaf-337	83	148	-	-	SYM
gujaf-337	83	149	202	202	NUM
gujaf-337	83	150	effect	effect	NOUN
gujaf-337	83	151	of	of	ADP
gujaf-337	83	152	audit	audit	NOUN
gujaf-337	83	153	quality	quality	NOUN
gujaf-337	83	154	attributes	attribute	NOUN
gujaf-337	83	155	and	and	CCONJ
gujaf-337	83	156	ifrs	ifrs	NOUN
gujaf-337	83	157	adoption	adoption	NOUN
gujaf-337	83	158	on	on	ADP
gujaf-337	83	159	financial	financial	ADJ
gujaf-337	83	160	reporting	reporting	NOUN
gujaf-337	83	161	quality	quality	NOUN
gujaf-337	83	162	of	of	ADP
gujaf-337	83	163	listed	list	VERB
gujaf-337	83	164	manufacturing	manufacturing	NOUN
gujaf-337	83	165	firms	firm	NOUN
gujaf-337	83	166	in	in	ADP
gujaf-337	83	167	nigeria	nigeria	PROPN
gujaf-337	83	168	:	:	PUNCT
gujaf-337	84	1	muhammad	muhammad	PROPN
gujaf-337	84	2	,	,	PUNCT
gujaf-337	84	3	aisha	aisha	PROPN
gujaf-337	84	4	chado	chado	PROPN
gujaf-337	84	5	…	…	PUNCT
gujaf-337	84	6	…	…	PUNCT
gujaf-337	84	7	…	…	PUNCT
gujaf-337	84	8	…	…	PUNCT
gujaf-337	84	9	…	…	PUNCT
gujaf-337	84	10	…	…	PUNCT
gujaf-337	84	11	…	…	PUNCT
gujaf-337	84	12	…	…	PUNCT
gujaf-337	84	13	…	…	PUNCT
gujaf-337	84	14	..	..	PUNCT
gujaf-337	84	15	203	203	NUM
gujaf-337	84	16	-	-	SYM
gujaf-337	84	17	221	221	NUM
gujaf-337	84	18	electronic	electronic	ADJ
gujaf-337	84	19	banking	banking	NOUN
gujaf-337	84	20	and	and	CCONJ
gujaf-337	84	21	performance	performance	NOUN
gujaf-337	84	22	of	of	ADP
gujaf-337	84	23	banking	banking	NOUN
gujaf-337	84	24	sector	sector	NOUN
gujaf-337	84	25	in	in	ADP
gujaf-337	84	26	nigeria	nigeria	PROPN
gujaf-337	84	27	kayode	kayode	PROPN
gujaf-337	84	28	david	david	PROPN
gujaf-337	84	29	kolawole	kolawole	PROPN
gujaf-337	84	30	…	…	PUNCT
gujaf-337	84	31	…	…	PUNCT
gujaf-337	84	32	…	…	PUNCT
gujaf-337	84	33	…	…	PUNCT
gujaf-337	84	34	…	…	PUNCT
gujaf-337	84	35	…	…	PUNCT
gujaf-337	84	36	…	…	PUNCT
gujaf-337	84	37	…	…	PUNCT
gujaf-337	84	38	…	…	PUNCT
gujaf-337	84	39	…	…	PUNCT
gujaf-337	84	40	…	…	PUNCT
gujaf-337	84	41	…	…	PUNCT
gujaf-337	84	42	…	…	PUNCT
gujaf-337	84	43	…	…	PUNCT
gujaf-337	84	44	…	…	PUNCT
gujaf-337	84	45	…	…	PUNCT
gujaf-337	84	46	…	…	PUNCT
gujaf-337	84	47	…	…	PUNCT
gujaf-337	84	48	…	…	PUNCT
gujaf-337	84	49	…	…	PUNCT
gujaf-337	84	50	…	…	PUNCT
gujaf-337	84	51	…	…	PUNCT
gujaf-337	84	52	…	…	PUNCT
gujaf-337	84	53	…	…	PUNCT
gujaf-337	84	54	222	222	NUM
gujaf-337	84	55	-	-	SYM
gujaf-337	84	56	234	234	NUM
gujaf-337	84	57	gusau	gusau	ADJ
gujaf-337	84	58	journal	journal	NOUN
gujaf-337	84	59	of	of	ADP
gujaf-337	84	60	accounting	accounting	NOUN
gujaf-337	84	61	and	and	CCONJ
gujaf-337	84	62	finance	finance	NOUN
gujaf-337	84	63	,	,	PUNCT
gujaf-337	84	64	vol	vol	NOUN
gujaf-337	84	65	.	.	PROPN
gujaf-337	84	66	5	5	NUM
gujaf-337	84	67	,	,	PUNCT
gujaf-337	84	68	issue	issue	NOUN
gujaf-337	84	69	2	2	NUM
gujaf-337	84	70	,	,	PUNCT
gujaf-337	84	71	october	october	PROPN
gujaf-337	84	72	,	,	PUNCT
gujaf-337	84	73	2024	2024	NUM
gujaf-337	84	74	ix	ix	VERB
gujaf-337	84	75	do	do	VERB
gujaf-337	84	76	audit	audit	NOUN
gujaf-337	84	77	committee	committee	NOUN
gujaf-337	84	78	and	and	CCONJ
gujaf-337	84	79	board	board	NOUN
gujaf-337	84	80	attributes	attribute	VERB
gujaf-337	84	81	influence	influence	NOUN
gujaf-337	84	82	environmental	environmental	ADJ
gujaf-337	84	83	disclosure	disclosure	NOUN
gujaf-337	84	84	:	:	PUNCT
gujaf-337	84	85	an	an	DET
gujaf-337	84	86	empirical	empirical	ADJ
gujaf-337	84	87	investigation	investigation	NOUN
gujaf-337	84	88	of	of	ADP
gujaf-337	84	89	listed	list	VERB
gujaf-337	84	90	firms	firm	NOUN
gujaf-337	84	91	in	in	ADP
gujaf-337	84	92	nigeria	nigeria	PROPN
gujaf-337	84	93	.	.	PUNCT
gujaf-337	85	1	haruna	haruna	PROPN
gujaf-337	85	2	muhammed	muhammed	PROPN
gujaf-337	85	3	musa	musa	PROPN
gujaf-337	85	4	…	…	SYM
gujaf-337	85	5	…	…	PUNCT
gujaf-337	85	6	…	…	PUNCT
gujaf-337	85	7	…	…	PUNCT
gujaf-337	85	8	…	…	PUNCT
gujaf-337	85	9	…	…	PUNCT
gujaf-337	85	10	…	…	PUNCT
gujaf-337	85	11	…	…	SYM
gujaf-337	85	12	…	…	SYM
gujaf-337	85	13	235	235	NUM
gujaf-337	85	14	-	-	SYM
gujaf-337	85	15	248	248	NUM
gujaf-337	85	16	impact	impact	NOUN
gujaf-337	85	17	of	of	ADP
gujaf-337	85	18	external	external	ADJ
gujaf-337	85	19	debts	debt	NOUN
gujaf-337	85	20	on	on	ADP
gujaf-337	85	21	economic	economic	ADJ
gujaf-337	85	22	growth	growth	NOUN
gujaf-337	85	23	in	in	ADP
gujaf-337	85	24	nigeria	nigeria	PROPN
gujaf-337	85	25	ibrahim	ibrahim	PROPN
gujaf-337	85	26	yinka	yinka	PROPN
gujaf-337	85	27	agbeyinka	agbeyinka	PROPN
gujaf-337	85	28	…	…	X
gujaf-337	85	29	…	…	PUNCT
gujaf-337	85	30	…	…	PUNCT
gujaf-337	85	31	…	…	PUNCT
gujaf-337	85	32	…	…	PUNCT
gujaf-337	85	33	…	…	PUNCT
gujaf-337	85	34	…	…	PUNCT
gujaf-337	85	35	…	…	PUNCT
gujaf-337	85	36	…	…	PUNCT
gujaf-337	85	37	…	…	PUNCT
gujaf-337	85	38	…	…	PUNCT
gujaf-337	85	39	…	…	PUNCT
gujaf-337	85	40	…	…	PUNCT
gujaf-337	85	41	…	…	PUNCT
gujaf-337	85	42	…	…	PUNCT
gujaf-337	85	43	…	…	PUNCT
gujaf-337	85	44	…	…	PUNCT
gujaf-337	85	45	…	…	PUNCT
gujaf-337	85	46	…	…	PUNCT
gujaf-337	85	47	…	…	PUNCT
gujaf-337	85	48	…	…	PUNCT
gujaf-337	85	49	…	…	PUNCT
gujaf-337	85	50	…	…	SYM
gujaf-337	85	51	…	…	SYM
gujaf-337	85	52	249	249	NUM
gujaf-337	85	53	-	-	SYM
gujaf-337	85	54	261	261	NUM
gujaf-337	85	55	effect	effect	NOUN
gujaf-337	85	56	of	of	ADP
gujaf-337	85	57	compliance	compliance	NOUN
gujaf-337	85	58	cost	cost	NOUN
gujaf-337	85	59	and	and	CCONJ
gujaf-337	85	60	tax	tax	NOUN
gujaf-337	85	61	burden	burden	NOUN
gujaf-337	85	62	on	on	ADP
gujaf-337	85	63	tax	tax	NOUN
gujaf-337	85	64	compliance	compliance	NOUN
gujaf-337	85	65	of	of	ADP
gujaf-337	85	66	small	small	ADJ
gujaf-337	85	67	and	and	CCONJ
gujaf-337	85	68	medium	medium	ADJ
gujaf-337	85	69	-	-	PUNCT
gujaf-337	85	70	scale	scale	NOUN
gujaf-337	85	71	enterprises	enterprise	NOUN
gujaf-337	85	72	in	in	ADP
gujaf-337	85	73	benue	benue	NOUN
gujaf-337	85	74	state	state	PROPN
gujaf-337	85	75	,	,	PUNCT
gujaf-337	85	76	nigeria	nigeria	PROPN
gujaf-337	85	77	okpe	okpe	PROPN
gujaf-337	85	78	caleb	caleb	PROPN
gujaf-337	85	79	john	john	PROPN
gujaf-337	85	80	,	,	PUNCT
gujaf-337	85	81	prof	prof	PROPN
gujaf-337	85	82	.	.	PUNCT
gujaf-337	86	1	aliyu	aliyu	PROPN
gujaf-337	86	2	nuraddeen	nuraddeen	PROPN
gujaf-337	86	3	shehu	shehu	PROPN
gujaf-337	86	4	,	,	PUNCT
gujaf-337	86	5	prof	prof	PROPN
gujaf-337	86	6	.	.	PUNCT
gujaf-337	86	7	bello	bello	PROPN
gujaf-337	86	8	a.	a.	PROPN
gujaf-337	86	9	ahmad	ahmad	PROPN
gujaf-337	86	10	,	,	PUNCT
gujaf-337	86	11	ahmed	ahmed	PROPN
gujaf-337	86	12	aliyu	aliyu	PROPN
gujaf-337	86	13	abdullahi	abdullahi	PROPN
gujaf-337	86	14	phd	phd	PROPN
gujaf-337	86	15	,	,	PUNCT
gujaf-337	86	16	mohammed	mohammed	PROPN
gujaf-337	86	17	musa	musa	PROPN
gujaf-337	86	18	abdulkarim	abdulkarim	PROPN
gujaf-337	86	19	phd	phd	PROPN
gujaf-337	86	20	…	…	PUNCT
gujaf-337	86	21	…	…	PUNCT
gujaf-337	86	22	…	…	PUNCT
gujaf-337	86	23	…	…	PUNCT
gujaf-337	86	24	…	…	PUNCT
gujaf-337	86	25	…	…	PUNCT
gujaf-337	86	26	…	…	PUNCT
gujaf-337	86	27	…	…	PUNCT
gujaf-337	86	28	…	…	PUNCT
gujaf-337	86	29	…	…	PUNCT
gujaf-337	86	30	…	…	PUNCT
gujaf-337	86	31	…	…	PUNCT
gujaf-337	86	32	…	…	PUNCT
gujaf-337	86	33	…	…	PUNCT
gujaf-337	86	34	…	…	PUNCT
gujaf-337	86	35	…	…	PUNCT
gujaf-337	86	36	…	…	SYM
gujaf-337	86	37	.262	.262	NUM
gujaf-337	86	38	-	-	SYM
gujaf-337	86	39	282	282	NUM
gujaf-337	86	40	the	the	DET
gujaf-337	86	41	effect	effect	NOUN
gujaf-337	86	42	of	of	ADP
gujaf-337	86	43	bank	bank	NOUN
gujaf-337	86	44	sectoral	sectoral	ADJ
gujaf-337	86	45	credit	credit	NOUN
gujaf-337	86	46	and	and	CCONJ
gujaf-337	86	47	exchange	exchange	NOUN
gujaf-337	86	48	rate	rate	NOUN
gujaf-337	86	49	on	on	ADP
gujaf-337	86	50	financial	financial	ADJ
gujaf-337	86	51	performance	performance	NOUN
gujaf-337	86	52	of	of	ADP
gujaf-337	86	53	listed	list	VERB
gujaf-337	86	54	manufacturing	manufacturing	NOUN
gujaf-337	86	55	firms	firm	NOUN
gujaf-337	86	56	in	in	ADP
gujaf-337	86	57	nigeria	nigeria	PROPN
gujaf-337	86	58	.	.	PUNCT
gujaf-337	87	1	ibrahim	ibrahim	PROPN
gujaf-337	87	2	kabir	kabir	PROPN
gujaf-337	87	3	adedeji	adedeji	PROPN
gujaf-337	87	4	,	,	PUNCT
gujaf-337	87	5	dr	dr	PROPN
gujaf-337	87	6	ibrahim	ibrahim	PROPN
gujaf-337	87	7	muhammed	muhammed	PROPN
gujaf-337	87	8	,	,	PUNCT
gujaf-337	87	9	prof	prof	PROPN
gujaf-337	87	10	.	.	PUNCT
gujaf-337	88	1	muhammed	muhamme	VERB
gujaf-337	88	2	habibu	habibu	ADJ
gujaf-337	88	3	sabari	sabari	PROPN
gujaf-337	88	4	prof	prof	PROPN
gujaf-337	88	5	.	.	PUNCT
gujaf-337	89	1	abiodun	abiodun	PROPN
gujaf-337	89	2	popoola	popoola	PROPN
gujaf-337	89	3	…	…	PUNCT
gujaf-337	89	4	…	…	PUNCT
gujaf-337	89	5	…	…	PUNCT
gujaf-337	89	6	…	…	PUNCT
gujaf-337	89	7	…	…	PUNCT
gujaf-337	89	8	…	…	PUNCT
gujaf-337	89	9	…	…	PUNCT
gujaf-337	89	10	…	…	PUNCT
gujaf-337	89	11	…	…	PUNCT
gujaf-337	89	12	…	…	PUNCT
gujaf-337	89	13	…	…	PUNCT
gujaf-337	89	14	…	…	PUNCT
gujaf-337	89	15	…	…	PUNCT
gujaf-337	89	16	…	…	PUNCT
gujaf-337	89	17	…	…	PUNCT
gujaf-337	89	18	…	…	PUNCT
gujaf-337	89	19	…	…	PUNCT
gujaf-337	89	20	…	…	PUNCT
gujaf-337	89	21	…	…	PUNCT
gujaf-337	89	22	…	…	PUNCT
gujaf-337	89	23	…	…	PUNCT
gujaf-337	89	24	…	…	PUNCT
gujaf-337	89	25	…	…	PUNCT
gujaf-337	89	26	…	…	SYM
gujaf-337	89	27	…	…	SYM
gujaf-337	89	28	283	283	NUM
gujaf-337	89	29	-	-	SYM
gujaf-337	89	30	297	297	NUM
gujaf-337	89	31	the	the	DET
gujaf-337	89	32	effects	effect	NOUN
gujaf-337	89	33	of	of	ADP
gujaf-337	89	34	interest	interest	NOUN
gujaf-337	89	35	rate	rate	NOUN
gujaf-337	89	36	and	and	CCONJ
gujaf-337	89	37	money	money	NOUN
gujaf-337	89	38	supply	supply	NOUN
gujaf-337	89	39	on	on	ADP
gujaf-337	89	40	systematic	systematic	ADJ
gujaf-337	89	41	risk	risk	NOUN
gujaf-337	89	42	associated	associate	VERB
gujaf-337	89	43	with	with	ADP
gujaf-337	89	44	return	return	NOUN
gujaf-337	89	45	in	in	ADP
gujaf-337	89	46	nigerian	nigerian	ADJ
gujaf-337	89	47	exchange	exchange	PROPN
gujaf-337	89	48	adedokun	adedokun	PROPN
gujaf-337	89	49	rofiat	rofiat	PROPN
gujaf-337	89	50	,	,	PUNCT
gujaf-337	89	51	prof	prof	PROPN
gujaf-337	89	52	.	.	PROPN
gujaf-337	90	1	sani	sani	PROPN
gujaf-337	90	2	abdullahi	abdullahi	PROPN
gujaf-337	90	3	,	,	PUNCT
gujaf-337	90	4	dr	dr	PROPN
gujaf-337	90	5	.	.	PROPN
gujaf-337	90	6	ibrahim	ibrahim	PROPN
gujaf-337	90	7	mohammed	mohammed	PROPN
gujaf-337	90	8	,	,	PUNCT
gujaf-337	90	9	prof	prof	PROPN
gujaf-337	90	10	.	.	PUNCT
gujaf-337	91	1	ahmad	ahmad	PROPN
gujaf-337	91	2	dogarawa	dogarawa	PROPN
gujaf-337	91	3	…	…	X
gujaf-337	91	4	…	…	PUNCT
gujaf-337	91	5	…	…	PUNCT
gujaf-337	91	6	…	…	PUNCT
gujaf-337	91	7	…	…	PUNCT
gujaf-337	91	8	…	…	PUNCT
gujaf-337	91	9	…	…	PUNCT
gujaf-337	91	10	…	…	PUNCT
gujaf-337	91	11	…	…	PUNCT
gujaf-337	91	12	…	…	PUNCT
gujaf-337	91	13	…	…	PUNCT
gujaf-337	91	14	…	…	PUNCT
gujaf-337	91	15	…	…	PUNCT
gujaf-337	91	16	…	…	PUNCT
gujaf-337	91	17	…	…	PUNCT
gujaf-337	91	18	…	…	PUNCT
gujaf-337	91	19	…	…	PUNCT
gujaf-337	91	20	…	…	PUNCT
gujaf-337	91	21	…	…	PUNCT
gujaf-337	91	22	…	…	PUNCT
gujaf-337	91	23	…	…	PUNCT
gujaf-337	91	24	…	…	PUNCT
gujaf-337	91	25	…	…	PUNCT
gujaf-337	91	26	…	…	PUNCT
gujaf-337	91	27	…	…	PUNCT
gujaf-337	91	28	…	…	PUNCT
gujaf-337	91	29	…	…	PUNCT
gujaf-337	91	30	…	…	PUNCT
gujaf-337	91	31	…	…	PUNCT
gujaf-337	91	32	…	…	SYM
gujaf-337	91	33	.298	.298	NUM
gujaf-337	91	34	-	-	SYM
gujaf-337	91	35	314	314	NUM
gujaf-337	91	36	effect	effect	NOUN
gujaf-337	91	37	of	of	ADP
gujaf-337	91	38	firm	firm	ADJ
gujaf-337	91	39	attributes	attribute	NOUN
gujaf-337	91	40	on	on	ADP
gujaf-337	91	41	the	the	DET
gujaf-337	91	42	growth	growth	NOUN
gujaf-337	91	43	of	of	ADP
gujaf-337	91	44	healthcare	healthcare	NOUN
gujaf-337	91	45	companies	company	NOUN
gujaf-337	91	46	listed	list	VERB
gujaf-337	91	47	on	on	ADP
gujaf-337	91	48	the	the	DET
gujaf-337	91	49	nigerian	nigerian	PROPN
gujaf-337	91	50	exchange	exchange	PROPN
gujaf-337	91	51	group	group	PROPN
gujaf-337	91	52	salisu	salisu	PROPN
gujaf-337	91	53	isyaku	isyaku	NOUN
gujaf-337	91	54	dahiru	dahiru	NOUN
gujaf-337	91	55	,	,	PUNCT
gujaf-337	91	56	adeyemi	adeyemi	ADV
gujaf-337	91	57	tesleem	tesleem	VERB
gujaf-337	91	58	,	,	PUNCT
gujaf-337	91	59	phd	phd	NOUN
gujaf-337	91	60	,	,	PUNCT
gujaf-337	91	61	suleiman	suleiman	PROPN
gujaf-337	91	62	salami	salami	PROPN
gujaf-337	91	63	,	,	PUNCT
gujaf-337	91	64	phd	phd	NOUN
gujaf-337	91	65	…	…	SYM
gujaf-337	91	66	…	…	PUNCT
gujaf-337	91	67	…	…	PUNCT
gujaf-337	91	68	…	…	PUNCT
gujaf-337	91	69	…	…	SYM
gujaf-337	91	70	....	....	PUNCT
gujaf-337	91	71	315	315	NUM
gujaf-337	91	72	-	-	SYM
gujaf-337	91	73	331	331	NUM
gujaf-337	91	74	corporate	corporate	ADJ
gujaf-337	91	75	social	social	ADJ
gujaf-337	91	76	responsibility	responsibility	NOUN
gujaf-337	91	77	and	and	CCONJ
gujaf-337	91	78	performance	performance	NOUN
gujaf-337	91	79	of	of	ADP
gujaf-337	91	80	firms	firm	NOUN
gujaf-337	91	81	in	in	ADP
gujaf-337	91	82	lagos	lagos	PROPN
gujaf-337	91	83	state	state	PROPN
gujaf-337	91	84	nigeria	nigeria	PROPN
gujaf-337	91	85	kayode	kayode	PROPN
gujaf-337	91	86	david	david	PROPN
gujaf-337	91	87	kolawole	kolawole	PROPN
gujaf-337	91	88	……	……	NOUN
gujaf-337	91	89	……	……	NOUN
gujaf-337	91	90	……	……	NOUN
gujaf-337	91	91	……	……	NOUN
gujaf-337	91	92	……	……	NOUN
gujaf-337	91	93	……	……	NOUN
gujaf-337	91	94	……	……	NOUN
gujaf-337	91	95	……	……	NOUN
gujaf-337	91	96	……	……	NOUN
gujaf-337	91	97	……	……	NOUN
gujaf-337	91	98	……	……	NOUN
gujaf-337	91	99	……	……	NOUN
gujaf-337	91	100	.	.	PUNCT
gujaf-337	92	1	...	...	PUNCT
gujaf-337	92	2	332	332	NUM
gujaf-337	92	3	-	-	SYM
gujaf-337	92	4	343	343	NUM
gujaf-337	92	5	does	do	AUX
gujaf-337	92	6	taxation	taxation	NOUN
gujaf-337	92	7	affect	affect	VERB
gujaf-337	92	8	banks	bank	NOUN
gujaf-337	92	9	’	'	PUNCT
gujaf-337	92	10	profitability	profitability	NOUN
gujaf-337	92	11	:	:	PUNCT
gujaf-337	92	12	evidence	evidence	NOUN
gujaf-337	92	13	from	from	ADP
gujaf-337	92	14	nigeria	nigeria	PROPN
gujaf-337	92	15	emmanuel	emmanuel	PROPN
gujaf-337	92	16	imuede	imuede	PROPN
gujaf-337	92	17	oyasor	oyasor	PROPN
gujaf-337	92	18	…	…	PUNCT
gujaf-337	92	19	…	…	PUNCT
gujaf-337	92	20	…	…	PUNCT
gujaf-337	92	21	…	…	PUNCT
gujaf-337	92	22	…	…	PUNCT
gujaf-337	92	23	…	…	PUNCT
gujaf-337	92	24	…	…	PUNCT
gujaf-337	92	25	…	…	PUNCT
gujaf-337	92	26	…	…	PUNCT
gujaf-337	92	27	…	…	PUNCT
gujaf-337	92	28	…	…	PUNCT
gujaf-337	92	29	…	…	PUNCT
gujaf-337	92	30	…	…	PUNCT
gujaf-337	92	31	…	…	PUNCT
gujaf-337	92	32	…	…	PUNCT
gujaf-337	92	33	…	…	PUNCT
gujaf-337	92	34	…	…	PUNCT
gujaf-337	92	35	…	…	PUNCT
gujaf-337	92	36	…	…	PUNCT
gujaf-337	92	37	…	…	PUNCT
gujaf-337	92	38	…	…	PUNCT
gujaf-337	92	39	…	…	PUNCT
gujaf-337	92	40	…	…	PUNCT
gujaf-337	92	41	..	..	PUNCT
gujaf-337	92	42	344	344	NUM
gujaf-337	92	43	-	-	SYM
gujaf-337	92	44	356	356	NUM
gujaf-337	92	45	working	work	VERB
gujaf-337	92	46	capital	capital	NOUN
gujaf-337	92	47	management	management	NOUN
gujaf-337	92	48	and	and	CCONJ
gujaf-337	92	49	manufacturing	manufacturing	NOUN
gujaf-337	92	50	performance	performance	NOUN
gujaf-337	92	51	in	in	ADP
gujaf-337	92	52	nigeria	nigeria	PROPN
gujaf-337	92	53	adedeji	adedeji	PROPN
gujaf-337	92	54	daniel	daniel	PROPN
gujaf-337	92	55	gbadebo	gbadebo	PROPN
gujaf-337	92	56	…	…	PUNCT
gujaf-337	92	57	…	…	PUNCT
gujaf-337	92	58	…	…	PUNCT
gujaf-337	92	59	…	…	PUNCT
gujaf-337	92	60	…	…	PUNCT
gujaf-337	92	61	…	…	PUNCT
gujaf-337	92	62	…	…	PUNCT
gujaf-337	92	63	…	…	PUNCT
gujaf-337	92	64	…	…	PUNCT
gujaf-337	92	65	…	…	PUNCT
gujaf-337	92	66	…	…	PUNCT
gujaf-337	92	67	…	…	PUNCT
gujaf-337	92	68	…	…	PUNCT
gujaf-337	92	69	…	…	PUNCT
gujaf-337	92	70	…	…	PUNCT
gujaf-337	92	71	…	…	PUNCT
gujaf-337	92	72	…	…	PUNCT
gujaf-337	92	73	…	…	PUNCT
gujaf-337	92	74	…	…	PUNCT
gujaf-337	92	75	…	…	PUNCT
gujaf-337	92	76	…	…	PUNCT
gujaf-337	92	77	…	…	PUNCT
gujaf-337	92	78	…	…	PUNCT
gujaf-337	92	79	…	…	PUNCT
gujaf-337	92	80	...	...	PUNCT
gujaf-337	92	81	357	357	NUM
gujaf-337	92	82	-	-	SYM
gujaf-337	92	83	368	368	NUM
gujaf-337	92	84	the	the	DET
gujaf-337	92	85	multidimensionality	multidimensionality	NOUN
gujaf-337	92	86	foreign	foreign	ADJ
gujaf-337	92	87	direct	direct	ADJ
gujaf-337	92	88	investment	investment	NOUN
gujaf-337	92	89	’s	’s	PART
gujaf-337	92	90	impact	impact	NOUN
gujaf-337	92	91	on	on	ADP
gujaf-337	92	92	the	the	DET
gujaf-337	92	93	economy	economy	NOUN
gujaf-337	92	94	emmanuel	emmanuel	PROPN
gujaf-337	92	95	imuede	imuede	PROPN
gujaf-337	92	96	oyasor	oyasor	PROPN
gujaf-337	92	97	…	…	PUNCT
gujaf-337	92	98	…	…	PUNCT
gujaf-337	92	99	…	…	PUNCT
gujaf-337	92	100	…	…	PUNCT
gujaf-337	92	101	…	…	PUNCT
gujaf-337	92	102	…	…	PUNCT
gujaf-337	92	103	…	…	PUNCT
gujaf-337	92	104	…	…	PUNCT
gujaf-337	92	105	…	…	PUNCT
gujaf-337	92	106	…	…	PUNCT
gujaf-337	92	107	…	…	PUNCT
gujaf-337	92	108	…	…	PUNCT
gujaf-337	92	109	…	…	PUNCT
gujaf-337	92	110	…	…	PUNCT
gujaf-337	92	111	…	…	PUNCT
gujaf-337	92	112	…	…	PUNCT
gujaf-337	92	113	…	…	PUNCT
gujaf-337	92	114	…	…	PUNCT
gujaf-337	92	115	…	…	PUNCT
gujaf-337	92	116	…	…	PUNCT
gujaf-337	92	117	…	…	PUNCT
gujaf-337	92	118	…	…	PUNCT
gujaf-337	92	119	…	…	PUNCT
gujaf-337	92	120	..	..	SYM
gujaf-337	92	121	369	369	NUM
gujaf-337	92	122	-	-	SYM
gujaf-337	92	123	383	383	NUM
gujaf-337	92	124	private	private	ADJ
gujaf-337	92	125	capital	capital	NOUN
gujaf-337	92	126	formation	formation	NOUN
gujaf-337	92	127	,	,	PUNCT
gujaf-337	92	128	public	public	ADJ
gujaf-337	92	129	sector	sector	NOUN
gujaf-337	92	130	capital	capital	NOUN
gujaf-337	92	131	formation	formation	NOUN
gujaf-337	92	132	and	and	CCONJ
gujaf-337	92	133	economic	economic	ADJ
gujaf-337	92	134	growth	growth	NOUN
gujaf-337	92	135	in	in	ADP
gujaf-337	92	136	south	south	PROPN
gujaf-337	92	137	africa	africa	PROPN
gujaf-337	92	138	.	.	PUNCT
gujaf-337	93	1	ahmed	ahmed	PROPN
gujaf-337	93	2	oluwatobi	oluwatobi	PROPN
gujaf-337	93	3	adekunle,	adekunle,	PROPN
gujaf-337	93	4	…	…	SYM
gujaf-337	93	5	…	…	PUNCT
gujaf-337	93	6	…	…	PUNCT
gujaf-337	93	7	…	…	PUNCT
gujaf-337	93	8	…	…	PUNCT
gujaf-337	93	9	…	…	PUNCT
gujaf-337	93	10	…	…	PUNCT
gujaf-337	93	11	…	…	PUNCT
gujaf-337	93	12	…	…	PUNCT
gujaf-337	93	13	…	…	PUNCT
gujaf-337	93	14	…	…	PUNCT
gujaf-337	93	15	…	…	PUNCT
gujaf-337	93	16	…	…	PUNCT
gujaf-337	93	17	…	…	PUNCT
gujaf-337	93	18	…	…	PUNCT
gujaf-337	93	19	…	…	PUNCT
gujaf-337	93	20	…	…	PUNCT
gujaf-337	93	21	…	…	PUNCT
gujaf-337	93	22	…	…	PUNCT
gujaf-337	93	23	384	384	NUM
gujaf-337	93	24	-	-	SYM
gujaf-337	93	25	396	396	NUM
gujaf-337	93	26	macroeconomic	macroeconomic	ADJ
gujaf-337	93	27	determinants	determinant	NOUN
gujaf-337	93	28	and	and	CCONJ
gujaf-337	93	29	stock	stock	NOUN
gujaf-337	93	30	market	market	NOUN
gujaf-337	93	31	volatility	volatility	NOUN
gujaf-337	93	32	amidst	amidst	ADP
gujaf-337	93	33	the	the	DET
gujaf-337	93	34	period	period	NOUN
gujaf-337	93	35	of	of	ADP
gujaf-337	93	36	economic	economic	ADJ
gujaf-337	93	37	recession	recession	NOUN
gujaf-337	93	38	in	in	ADP
gujaf-337	93	39	nigeria	nigeria	PROPN
gujaf-337	93	40	hauwa	hauwa	ADJ
gujaf-337	93	41	bayero	bayero	PROPN
gujaf-337	93	42	tijjani	tijjani	NOUN
gujaf-337	93	43	,	,	PUNCT
gujaf-337	93	44	prof	prof	PROPN
gujaf-337	93	45	sheikh	sheikh	PROPN
gujaf-337	93	46	ahmad	ahmad	PROPN
gujaf-337	93	47	abdullahi	abdullahi	PROPN
gujaf-337	93	48	,	,	PUNCT
gujaf-337	93	49	dr	dr	PROPN
gujaf-337	93	50	ibrahim	ibrahim	PROPN
gujaf-337	93	51	mohammed	mohammed	PROPN
gujaf-337	93	52	dr	dr	PROPN
gujaf-337	93	53	isma’il	isma’il	PROPN
gujaf-337	93	54	tijjani	tijjani	PROPN
gujaf-337	93	55	idris	idris	PROPN
gujaf-337	93	56	…	…	PUNCT
gujaf-337	93	57	……	……	NOUN
gujaf-337	93	58	……	……	NOUN
gujaf-337	93	59	……	……	NOUN
gujaf-337	93	60	……	……	NOUN
gujaf-337	93	61	……	……	NOUN
gujaf-337	93	62	……	……	NOUN
gujaf-337	93	63	……	……	NOUN
gujaf-337	93	64	……	……	NOUN
gujaf-337	93	65	……	……	NOUN
gujaf-337	93	66	……	……	NOUN
gujaf-337	93	67	……	……	NOUN
gujaf-337	93	68	……	……	NOUN
gujaf-337	93	69	……	……	NOUN
gujaf-337	93	70	……	……	NOUN
gujaf-337	93	71	.	.	PUNCT
gujaf-337	93	72	397	397	NUM
gujaf-337	93	73	-	-	SYM
gujaf-337	93	74	413	413	NUM
gujaf-337	93	75	gusau	gusau	ADJ
gujaf-337	93	76	journal	journal	NOUN
gujaf-337	93	77	of	of	ADP
gujaf-337	93	78	accounting	accounting	NOUN
gujaf-337	93	79	and	and	CCONJ
gujaf-337	93	80	finance	finance	NOUN
gujaf-337	93	81	,	,	PUNCT
gujaf-337	93	82	vol	vol	NOUN
gujaf-337	93	83	.	.	PROPN
gujaf-337	93	84	5	5	NUM
gujaf-337	93	85	,	,	PUNCT
gujaf-337	93	86	issue	issue	NOUN
gujaf-337	93	87	2	2	NUM
gujaf-337	93	88	,	,	PUNCT
gujaf-337	93	89	october	october	PROPN
gujaf-337	93	90	,	,	PUNCT
gujaf-337	93	91	2024	2024	NUM
gujaf-337	93	92	315	315	NUM
gujaf-337	93	93	effect	effect	NOUN
gujaf-337	93	94	of	of	ADP
gujaf-337	93	95	firm	firm	ADJ
gujaf-337	93	96	attributes	attribute	NOUN
gujaf-337	93	97	on	on	ADP
gujaf-337	93	98	the	the	DET
gujaf-337	93	99	growth	growth	NOUN
gujaf-337	93	100	of	of	ADP
gujaf-337	93	101	healthcare	healthcare	NOUN
gujaf-337	93	102	companies	company	NOUN
gujaf-337	93	103	listed	list	VERB
gujaf-337	93	104	on	on	ADP
gujaf-337	93	105	the	the	DET
gujaf-337	93	106	nigerian	nigerian	PROPN
gujaf-337	93	107	exchange	exchange	PROPN
gujaf-337	93	108	group	group	PROPN
gujaf-337	93	109	salisu	salisu	PROPN
gujaf-337	93	110	isyaku	isyaku	PROPN
gujaf-337	93	111	dahiru	dahiru	PROPN
gujaf-337	93	112	department	department	PROPN
gujaf-337	93	113	of	of	ADP
gujaf-337	93	114	accounting	accounting	PROPN
gujaf-337	93	115	,	,	PUNCT
gujaf-337	93	116	abu	abu	PROPN
gujaf-337	93	117	business	business	PROPN
gujaf-337	93	118	school	school	PROPN
gujaf-337	93	119	ahmadu	ahmadu	PROPN
gujaf-337	93	120	bello	bello	PROPN
gujaf-337	93	121	university	university	PROPN
gujaf-337	93	122	,	,	PUNCT
gujaf-337	93	123	zaria	zaria	PROPN
gujaf-337	93	124	-	-	PUNCT
gujaf-337	93	125	nigeria	nigeria	PROPN
gujaf-337	93	126	.	.	PUNCT
gujaf-337	94	1	phone	phone	NOUN
gujaf-337	94	2	:	:	PUNCT
gujaf-337	94	3	+2348069434568	+2348069434568	PROPN
gujaf-337	94	4	,	,	PUNCT
gujaf-337	94	5	karimdele5232@gmail.com	karimdele5232@gmail.com	X
gujaf-337	94	6	adeyemi	adeyemi	ADP
gujaf-337	94	7	tesleem	tesleem	PROPN
gujaf-337	94	8	,	,	PUNCT
gujaf-337	94	9	phd	phd	PROPN
gujaf-337	94	10	department	department	PROPN
gujaf-337	94	11	of	of	ADP
gujaf-337	94	12	accounting	accounting	PROPN
gujaf-337	94	13	,	,	PUNCT
gujaf-337	94	14	abu	abu	PROPN
gujaf-337	94	15	business	business	PROPN
gujaf-337	94	16	school	school	PROPN
gujaf-337	94	17	ahmadu	ahmadu	PROPN
gujaf-337	94	18	bello	bello	PROPN
gujaf-337	94	19	university	university	PROPN
gujaf-337	94	20	,	,	PUNCT
gujaf-337	94	21	zaria	zaria	PROPN
gujaf-337	94	22	-	-	PUNCT
gujaf-337	94	23	nigeria	nigeria	PROPN
gujaf-337	94	24	.	.	PUNCT
gujaf-337	95	1	suleiman	suleiman	PROPN
gujaf-337	95	2	salami	salami	PROPN
gujaf-337	95	3	,	,	PUNCT
gujaf-337	95	4	phd	phd	NOUN
gujaf-337	95	5	department	department	PROPN
gujaf-337	95	6	of	of	ADP
gujaf-337	95	7	accounting	accounting	PROPN
gujaf-337	95	8	,	,	PUNCT
gujaf-337	95	9	abu	abu	PROPN
gujaf-337	95	10	business	business	PROPN
gujaf-337	95	11	school	school	PROPN
gujaf-337	95	12	ahmadu	ahmadu	PROPN
gujaf-337	95	13	bello	bello	PROPN
gujaf-337	95	14	university	university	PROPN
gujaf-337	95	15	,	,	PUNCT
gujaf-337	95	16	zaria	zaria	PROPN
gujaf-337	95	17	-	-	PUNCT
gujaf-337	95	18	nigeria	nigeria	PROPN
gujaf-337	95	19	.	.	PUNCT
gujaf-337	96	1	doi	doi	PROPN
gujaf-337	96	2	:	:	PUNCT
gujaf-337	96	3	https://doi.org/10.57233/gujaf.v5i2.19	https://doi.org/10.57233/gujaf.v5i2.19	VERB
gujaf-337	96	4	abstract	abstract	ADV
gujaf-337	96	5	the	the	DET
gujaf-337	96	6	nigerian	nigerian	ADJ
gujaf-337	96	7	healthcare	healthcare	NOUN
gujaf-337	96	8	industry	industry	NOUN
gujaf-337	96	9	is	be	AUX
gujaf-337	96	10	poorly	poorly	ADV
gujaf-337	96	11	performing	perform	VERB
gujaf-337	96	12	compare	compare	NOUN
gujaf-337	96	13	to	to	ADP
gujaf-337	96	14	global	global	ADJ
gujaf-337	96	15	standards	standard	NOUN
gujaf-337	96	16	and	and	CCONJ
gujaf-337	96	17	remains	remain	VERB
gujaf-337	96	18	heavily	heavily	ADV
gujaf-337	96	19	dependent	dependent	ADJ
gujaf-337	96	20	on	on	ADP
gujaf-337	96	21	imports	import	NOUN
gujaf-337	96	22	especially	especially	ADV
gujaf-337	96	23	consumer	consumer	NOUN
gujaf-337	96	24	drugs	drug	NOUN
gujaf-337	96	25	and	and	CCONJ
gujaf-337	96	26	vaccines	vaccine	NOUN
gujaf-337	96	27	.	.	PUNCT
gujaf-337	97	1	it	it	PRON
gujaf-337	97	2	is	be	AUX
gujaf-337	97	3	estimated	estimate	VERB
gujaf-337	97	4	that	that	SCONJ
gujaf-337	97	5	total	total	ADJ
gujaf-337	97	6	pharma	pharma	NOUN
gujaf-337	97	7	market	market	NOUN
gujaf-337	97	8	has	have	AUX
gujaf-337	97	9	come	come	VERB
gujaf-337	97	10	down	down	ADP
gujaf-337	97	11	from	from	ADP
gujaf-337	97	12	$	$	SYM
gujaf-337	97	13	717	717	NUM
gujaf-337	97	14	million	million	NUM
gujaf-337	97	15	₦	₦	X
gujaf-337	97	16	293.97b	293.97b	PROPN
gujaf-337	97	17	in	in	ADP
gujaf-337	97	18	2016	2016	NUM
gujaf-337	97	19	to	to	PART
gujaf-337	97	20	$	$	SYM
gujaf-337	97	21	607	607	NUM
gujaf-337	97	22	million	million	NUM
gujaf-337	97	23	₦	₦	ADP
gujaf-337	97	24	248.87b	248.87b	NUM
gujaf-337	97	25	in	in	ADP
gujaf-337	97	26	2017	2017	NUM
gujaf-337	97	27	with	with	ADP
gujaf-337	97	28	negative	negative	ADJ
gujaf-337	97	29	growth	growth	NOUN
gujaf-337	97	30	of	of	ADP
gujaf-337	97	31	15.6	15.6	NUM
gujaf-337	97	32	%	%	NOUN
gujaf-337	97	33	.	.	PUNCT
gujaf-337	98	1	in	in	ADP
gujaf-337	98	2	light	light	NOUN
gujaf-337	98	3	of	of	ADP
gujaf-337	98	4	this	this	PRON
gujaf-337	98	5	,	,	PUNCT
gujaf-337	98	6	the	the	DET
gujaf-337	98	7	study	study	NOUN
gujaf-337	98	8	examined	examine	VERB
gujaf-337	98	9	the	the	DET
gujaf-337	98	10	effect	effect	NOUN
gujaf-337	98	11	of	of	ADP
gujaf-337	98	12	firm	firm	ADJ
gujaf-337	98	13	attributes	attribute	NOUN
gujaf-337	98	14	on	on	ADP
gujaf-337	98	15	the	the	DET
gujaf-337	98	16	growth	growth	NOUN
gujaf-337	98	17	of	of	ADP
gujaf-337	98	18	listed	list	VERB
gujaf-337	98	19	healthcare	healthcare	NOUN
gujaf-337	98	20	companies	company	NOUN
gujaf-337	98	21	in	in	ADP
gujaf-337	98	22	nigeria	nigeria	PROPN
gujaf-337	98	23	from	from	ADP
gujaf-337	98	24	the	the	DET
gujaf-337	98	25	period	period	NOUN
gujaf-337	98	26	of	of	ADP
gujaf-337	98	27	2013	2013	NUM
gujaf-337	98	28	-	-	SYM
gujaf-337	98	29	2022	2022	NUM
gujaf-337	98	30	.	.	PUNCT
gujaf-337	99	1	the	the	DET
gujaf-337	99	2	population	population	NOUN
gujaf-337	99	3	of	of	ADP
gujaf-337	99	4	the	the	DET
gujaf-337	99	5	study	study	NOUN
gujaf-337	99	6	consisted	consist	VERB
gujaf-337	99	7	of	of	ADP
gujaf-337	99	8	eleven	eleven	NUM
gujaf-337	99	9	11	11	NUM
gujaf-337	99	10	healthcare	healthcare	NOUN
gujaf-337	99	11	companies	company	NOUN
gujaf-337	99	12	listed	list	VERB
gujaf-337	99	13	in	in	ADP
gujaf-337	99	14	nigeria	nigeria	PROPN
gujaf-337	99	15	,	,	PUNCT
gujaf-337	99	16	three	three	NUM
gujaf-337	99	17	3	3	NUM
gujaf-337	99	18	healthcare	healthcare	NOUN
gujaf-337	99	19	companies	company	NOUN
gujaf-337	99	20	were	be	AUX
gujaf-337	99	21	later	later	ADV
gujaf-337	99	22	filtered	filter	VERB
gujaf-337	99	23	out	out	ADP
gujaf-337	99	24	reducing	reduce	VERB
gujaf-337	99	25	the	the	DET
gujaf-337	99	26	total	total	ADJ
gujaf-337	99	27	population	population	NOUN
gujaf-337	99	28	to	to	ADP
gujaf-337	99	29	eight	eight	NUM
gujaf-337	99	30	8	8	NUM
gujaf-337	99	31	adjusted	adjust	VERB
gujaf-337	99	32	population	population	NOUN
gujaf-337	99	33	.	.	PUNCT
gujaf-337	100	1	secondary	secondary	ADJ
gujaf-337	100	2	data	datum	NOUN
gujaf-337	100	3	were	be	AUX
gujaf-337	100	4	extracted	extract	VERB
gujaf-337	100	5	from	from	ADP
gujaf-337	100	6	the	the	DET
gujaf-337	100	7	annual	annual	ADJ
gujaf-337	100	8	financial	financial	ADJ
gujaf-337	100	9	reports	report	NOUN
gujaf-337	100	10	of	of	ADP
gujaf-337	100	11	the	the	DET
gujaf-337	100	12	eight	eight	NUM
gujaf-337	100	13	8	8	NUM
gujaf-337	100	14	adjusted	adjust	VERB
gujaf-337	100	15	population	population	NOUN
gujaf-337	100	16	from	from	ADP
gujaf-337	100	17	2013	2013	NUM
gujaf-337	100	18	to	to	ADP
gujaf-337	100	19	2022	2022	NUM
gujaf-337	100	20	.	.	PUNCT
gujaf-337	101	1	the	the	DET
gujaf-337	101	2	dependent	dependent	ADJ
gujaf-337	101	3	variable	variable	NOUN
gujaf-337	101	4	which	which	PRON
gujaf-337	101	5	is	be	AUX
gujaf-337	101	6	firm	firm	ADJ
gujaf-337	101	7	growth	growth	NOUN
gujaf-337	101	8	was	be	AUX
gujaf-337	101	9	proxied	proxie	VERB
gujaf-337	101	10	by	by	ADP
gujaf-337	101	11	changes	change	NOUN
gujaf-337	101	12	in	in	ADP
gujaf-337	101	13	sales	sale	NOUN
gujaf-337	101	14	of	of	ADP
gujaf-337	101	15	the	the	DET
gujaf-337	101	16	companies	company	NOUN
gujaf-337	101	17	,	,	PUNCT
gujaf-337	101	18	while	while	SCONJ
gujaf-337	101	19	firm	firm	ADJ
gujaf-337	101	20	attributes	attribute	NOUN
gujaf-337	101	21	was	be	AUX
gujaf-337	101	22	proxied	proxie	VERB
gujaf-337	101	23	by	by	ADP
gujaf-337	101	24	leverage	leverage	NOUN
gujaf-337	101	25	,	,	PUNCT
gujaf-337	101	26	profitability	profitability	NOUN
gujaf-337	101	27	,	,	PUNCT
gujaf-337	101	28	liquidity	liquidity	NOUN
gujaf-337	101	29	and	and	CCONJ
gujaf-337	101	30	firm	firm	ADJ
gujaf-337	101	31	size	size	NOUN
gujaf-337	101	32	.	.	PUNCT
gujaf-337	102	1	after	after	SCONJ
gujaf-337	102	2	all	all	DET
gujaf-337	102	3	the	the	DET
gujaf-337	102	4	necessary	necessary	ADJ
gujaf-337	102	5	diagnostic	diagnostic	ADJ
gujaf-337	102	6	tests	test	NOUN
gujaf-337	102	7	were	be	AUX
gujaf-337	102	8	conducted	conduct	VERB
gujaf-337	102	9	the	the	DET
gujaf-337	102	10	outcome	outcome	NOUN
gujaf-337	102	11	supported	support	VERB
gujaf-337	102	12	the	the	DET
gujaf-337	102	13	use	use	NOUN
gujaf-337	102	14	of	of	ADP
gujaf-337	102	15	the	the	DET
gujaf-337	102	16	random	random	ADJ
gujaf-337	102	17	effect	effect	NOUN
gujaf-337	102	18	regression	regression	VERB
gujaf-337	102	19	analysis	analysis	NOUN
gujaf-337	102	20	technique	technique	NOUN
gujaf-337	102	21	.	.	PUNCT
gujaf-337	103	1	the	the	DET
gujaf-337	103	2	regression	regression	NOUN
gujaf-337	103	3	result	result	NOUN
gujaf-337	103	4	shows	show	VERB
gujaf-337	103	5	that	that	SCONJ
gujaf-337	103	6	profitability	profitability	NOUN
gujaf-337	103	7	and	and	CCONJ
gujaf-337	103	8	liquidity	liquidity	NOUN
gujaf-337	103	9	have	have	VERB
gujaf-337	103	10	positive	positive	ADJ
gujaf-337	103	11	and	and	CCONJ
gujaf-337	103	12	significant	significant	ADJ
gujaf-337	103	13	effect	effect	NOUN
gujaf-337	103	14	on	on	ADP
gujaf-337	103	15	the	the	DET
gujaf-337	103	16	growth	growth	NOUN
gujaf-337	103	17	of	of	ADP
gujaf-337	103	18	healthcare	healthcare	NOUN
gujaf-337	103	19	companies	company	NOUN
gujaf-337	103	20	in	in	ADP
gujaf-337	103	21	nigeria	nigeria	PROPN
gujaf-337	103	22	.	.	PUNCT
gujaf-337	104	1	therefore	therefore	ADV
gujaf-337	104	2	,	,	PUNCT
gujaf-337	104	3	the	the	DET
gujaf-337	104	4	study	study	NOUN
gujaf-337	104	5	concluded	conclude	VERB
gujaf-337	104	6	that	that	SCONJ
gujaf-337	104	7	profitability	profitability	NOUN
gujaf-337	104	8	and	and	CCONJ
gujaf-337	104	9	liquidity	liquidity	NOUN
gujaf-337	104	10	are	be	AUX
gujaf-337	104	11	the	the	DET
gujaf-337	104	12	major	major	ADJ
gujaf-337	104	13	determinants	determinant	NOUN
gujaf-337	104	14	of	of	ADP
gujaf-337	104	15	healthcare	healthcare	NOUN
gujaf-337	104	16	companies	company	NOUN
gujaf-337	104	17	’	’	PART
gujaf-337	104	18	growth	growth	NOUN
gujaf-337	104	19	in	in	ADP
gujaf-337	104	20	nigeria	nigeria	PROPN
gujaf-337	104	21	.	.	PUNCT
gujaf-337	105	1	in	in	ADP
gujaf-337	105	2	line	line	NOUN
gujaf-337	105	3	with	with	ADP
gujaf-337	105	4	the	the	DET
gujaf-337	105	5	conclusion	conclusion	NOUN
gujaf-337	105	6	,	,	PUNCT
gujaf-337	105	7	the	the	DET
gujaf-337	105	8	study	study	NOUN
gujaf-337	105	9	recommended	recommend	VERB
gujaf-337	105	10	that	that	SCONJ
gujaf-337	105	11	the	the	DET
gujaf-337	105	12	management	management	NOUN
gujaf-337	105	13	of	of	ADP
gujaf-337	105	14	the	the	DET
gujaf-337	105	15	listed	list	VERB
gujaf-337	105	16	healthcare	healthcare	NOUN
gujaf-337	105	17	companies	company	NOUN
gujaf-337	105	18	in	in	ADP
gujaf-337	105	19	nigeria	nigeria	PROPN
gujaf-337	105	20	should	should	AUX
gujaf-337	105	21	increase	increase	VERB
gujaf-337	105	22	their	their	PRON
gujaf-337	105	23	profitability	profitability	NOUN
gujaf-337	105	24	to	to	PART
gujaf-337	105	25	enhance	enhance	VERB
gujaf-337	105	26	their	their	PRON
gujaf-337	105	27	growth	growth	NOUN
gujaf-337	105	28	.	.	PUNCT
gujaf-337	106	1	also	also	ADV
gujaf-337	106	2	,	,	PUNCT
gujaf-337	106	3	the	the	DET
gujaf-337	106	4	management	management	NOUN
gujaf-337	106	5	of	of	ADP
gujaf-337	106	6	the	the	DET
gujaf-337	106	7	listed	list	VERB
gujaf-337	106	8	healthcare	healthcare	NOUN
gujaf-337	106	9	companies	company	NOUN
gujaf-337	106	10	in	in	ADP
gujaf-337	106	11	nigeria	nigeria	PROPN
gujaf-337	106	12	should	should	AUX
gujaf-337	106	13	maintain	maintain	VERB
gujaf-337	106	14	a	a	DET
gujaf-337	106	15	reasonable	reasonable	ADJ
gujaf-337	106	16	ratio	ratio	NOUN
gujaf-337	106	17	of	of	ADP
gujaf-337	106	18	liquidity	liquidity	NOUN
gujaf-337	106	19	to	to	PART
gujaf-337	106	20	ensure	ensure	VERB
gujaf-337	106	21	their	their	PRON
gujaf-337	106	22	growth	growth	NOUN
gujaf-337	106	23	.	.	PUNCT
gujaf-337	107	1	keywords	keyword	NOUN
gujaf-337	107	2	:	:	PUNCT
gujaf-337	107	3	firm	firm	NOUN
gujaf-337	107	4	attributes	attribute	NOUN
gujaf-337	107	5	,	,	PUNCT
gujaf-337	107	6	firm	firm	ADJ
gujaf-337	107	7	growth	growth	NOUN
gujaf-337	107	8	,	,	PUNCT
gujaf-337	107	9	healthcare	healthcare	NOUN
gujaf-337	107	10	companies	company	NOUN
gujaf-337	107	11	,	,	PUNCT
gujaf-337	107	12	and	and	CCONJ
gujaf-337	107	13	nigeria	nigeria	PROPN
gujaf-337	107	14	.	.	PUNCT
gujaf-337	108	1	1.0	1.0	NUM
gujaf-337	108	2	introduction	introduction	NOUN
gujaf-337	108	3	firm	firm	ADJ
gujaf-337	108	4	growth	growth	NOUN
gujaf-337	108	5	has	have	AUX
gujaf-337	108	6	become	become	VERB
gujaf-337	108	7	the	the	DET
gujaf-337	108	8	most	most	ADV
gujaf-337	108	9	important	important	ADJ
gujaf-337	108	10	topic	topic	NOUN
gujaf-337	108	11	of	of	ADP
gujaf-337	108	12	interest	interest	NOUN
gujaf-337	108	13	to	to	ADP
gujaf-337	108	14	corporate	corporate	ADJ
gujaf-337	108	15	organization	organization	NOUN
gujaf-337	108	16	,	,	PUNCT
gujaf-337	108	17	policy	policy	NOUN
gujaf-337	108	18	makers	maker	NOUN
gujaf-337	108	19	and	and	CCONJ
gujaf-337	108	20	economic	economic	ADJ
gujaf-337	108	21	researchers	researcher	NOUN
gujaf-337	108	22	as	as	SCONJ
gujaf-337	108	23	it	it	PRON
gujaf-337	108	24	provides	provide	VERB
gujaf-337	108	25	essential	essential	ADJ
gujaf-337	108	26	understandings	understanding	NOUN
gujaf-337	108	27	of	of	ADP
gujaf-337	108	28	one	one	NUM
gujaf-337	108	29	of	of	ADP
gujaf-337	108	30	the	the	DET
gujaf-337	108	31	most	most	ADV
gujaf-337	108	32	important	important	ADJ
gujaf-337	108	33	measures	measure	NOUN
gujaf-337	108	34	of	of	ADP
gujaf-337	108	35	company	company	NOUN
gujaf-337	108	36	performance	performance	NOUN
gujaf-337	108	37	,	,	PUNCT
gujaf-337	108	38	its	its	PRON
gujaf-337	108	39	importance	importance	NOUN
gujaf-337	108	40	in	in	ADP
gujaf-337	108	41	job	job	NOUN
gujaf-337	108	42	creation	creation	NOUN
gujaf-337	108	43	as	as	ADV
gujaf-337	108	44	well	well	ADV
gujaf-337	108	45	as	as	ADP
gujaf-337	108	46	one	one	NUM
gujaf-337	108	47	of	of	ADP
gujaf-337	108	48	the	the	DET
gujaf-337	108	49	most	most	ADV
gujaf-337	108	50	important	important	ADJ
gujaf-337	108	51	economic	economic	ADJ
gujaf-337	108	52	elements	element	NOUN
gujaf-337	108	53	(	(	PUNCT
gujaf-337	108	54	lyeonov	lyeonov	PROPN
gujaf-337	108	55	et	et	PROPN
gujaf-337	108	56	al	al	PROPN
gujaf-337	108	57	.	.	PROPN
gujaf-337	108	58	,	,	PUNCT
gujaf-337	108	59	2021	2021	NUM
gujaf-337	108	60	)	)	PUNCT
gujaf-337	108	61	.	.	PUNCT
gujaf-337	109	1	therefore	therefore	ADV
gujaf-337	109	2	,	,	PUNCT
gujaf-337	109	3	firms	firm	NOUN
gujaf-337	109	4	'	'	PART
gujaf-337	109	5	growth	growth	NOUN
gujaf-337	109	6	assumption	assumption	NOUN
gujaf-337	109	7	is	be	AUX
gujaf-337	109	8	projected	project	VERB
gujaf-337	109	9	to	to	PART
gujaf-337	109	10	be	be	AUX
gujaf-337	109	11	supported	support	VERB
gujaf-337	109	12	by	by	ADP
gujaf-337	109	13	the	the	DET
gujaf-337	109	14	available	available	ADJ
gujaf-337	109	15	resources	resource	NOUN
gujaf-337	109	16	,	,	PUNCT
gujaf-337	109	17	diversification	diversification	NOUN
gujaf-337	109	18	of	of	ADP
gujaf-337	109	19	firms	firm	NOUN
gujaf-337	109	20	,	,	PUNCT
gujaf-337	109	21	cheap	cheap	ADJ
gujaf-337	109	22	financing	financing	NOUN
gujaf-337	109	23	costs	cost	NOUN
gujaf-337	109	24	and	and	CCONJ
gujaf-337	109	25	management	management	NOUN
gujaf-337	109	26	efficiency	efficiency	NOUN
gujaf-337	109	27	.	.	PUNCT
gujaf-337	110	1	furthermore	furthermore	ADV
gujaf-337	110	2	,	,	PUNCT
gujaf-337	110	3	firm	firm	ADJ
gujaf-337	110	4	growth	growth	NOUN
gujaf-337	110	5	is	be	AUX
gujaf-337	110	6	important	important	ADJ
gujaf-337	110	7	for	for	ADP
gujaf-337	110	8	the	the	DET
gujaf-337	110	9	creation	creation	NOUN
gujaf-337	110	10	of	of	ADP
gujaf-337	110	11	wealth	wealth	NOUN
gujaf-337	110	12	,	,	PUNCT
gujaf-337	110	13	employment	employment	NOUN
gujaf-337	110	14	and	and	CCONJ
gujaf-337	110	15	economic	economic	ADJ
gujaf-337	110	16	development	development	NOUN
gujaf-337	110	17	in	in	ADP
gujaf-337	110	18	every	every	DET
gujaf-337	110	19	country	country	NOUN
gujaf-337	110	20	,	,	PUNCT
gujaf-337	110	21	industrial	industrial	ADJ
gujaf-337	110	22	concentration	concentration	NOUN
gujaf-337	110	23	and	and	CCONJ
gujaf-337	110	24	overall	overall	ADJ
gujaf-337	110	25	economic	economic	ADJ
gujaf-337	110	26	activity	activity	NOUN
gujaf-337	110	27	with	with	ADP
gujaf-337	110	28	implications	implication	NOUN
gujaf-337	110	29	on	on	ADP
gujaf-337	110	30	the	the	DET
gujaf-337	110	31	regulation	regulation	NOUN
gujaf-337	110	32	policies	policy	NOUN
gujaf-337	110	33	(	(	PUNCT
gujaf-337	110	34	hall	hall	NOUN
gujaf-337	110	35	,	,	PUNCT
gujaf-337	110	36	2015	2015	NUM
gujaf-337	110	37	)	)	PUNCT
gujaf-337	110	38	.	.	PUNCT
gujaf-337	111	1	mailto:karimdele5232@gmail.com	mailto:karimdele5232@gmail.com	X
gujaf-337	111	2	https://doi.org/10.57233/gujaf.v5i2.01	https://doi.org/10.57233/gujaf.v5i2.01	PROPN
gujaf-337	111	3	gusau	gusau	PROPN
gujaf-337	111	4	journal	journal	PROPN
gujaf-337	111	5	of	of	ADP
gujaf-337	111	6	accounting	accounting	NOUN
gujaf-337	111	7	and	and	CCONJ
gujaf-337	111	8	finance	finance	NOUN
gujaf-337	111	9	,	,	PUNCT
gujaf-337	111	10	vol	vol	NOUN
gujaf-337	111	11	.	.	PROPN
gujaf-337	111	12	5	5	NUM
gujaf-337	111	13	,	,	PUNCT
gujaf-337	111	14	issue	issue	NOUN
gujaf-337	111	15	2	2	NUM
gujaf-337	111	16	,	,	PUNCT
gujaf-337	111	17	october	october	PROPN
gujaf-337	111	18	,	,	PUNCT
gujaf-337	111	19	2024	2024	NUM
gujaf-337	111	20	316	316	NUM
gujaf-337	111	21	in	in	ADP
gujaf-337	111	22	the	the	DET
gujaf-337	111	23	past	past	ADJ
gujaf-337	111	24	few	few	ADJ
gujaf-337	111	25	decades	decade	NOUN
gujaf-337	111	26	,	,	PUNCT
gujaf-337	111	27	technological	technological	ADJ
gujaf-337	111	28	changes	change	NOUN
gujaf-337	111	29	have	have	AUX
gujaf-337	111	30	proven	prove	VERB
gujaf-337	111	31	to	to	PART
gujaf-337	111	32	either	either	CCONJ
gujaf-337	111	33	be	be	AUX
gujaf-337	111	34	sustainable	sustainable	ADJ
gujaf-337	111	35	or	or	CCONJ
gujaf-337	111	36	disruptive	disruptive	ADJ
gujaf-337	111	37	to	to	ADP
gujaf-337	111	38	companies	company	NOUN
gujaf-337	111	39	all	all	ADV
gujaf-337	111	40	over	over	ADP
gujaf-337	111	41	the	the	DET
gujaf-337	111	42	world	world	NOUN
gujaf-337	111	43	.	.	PUNCT
gujaf-337	112	1	so	so	ADV
gujaf-337	112	2	,	,	PUNCT
gujaf-337	112	3	firms	firm	NOUN
gujaf-337	112	4	usually	usually	ADV
gujaf-337	112	5	diversify	diversify	VERB
gujaf-337	112	6	their	their	PRON
gujaf-337	112	7	capital	capital	NOUN
gujaf-337	112	8	to	to	PART
gujaf-337	112	9	achieve	achieve	VERB
gujaf-337	112	10	the	the	DET
gujaf-337	112	11	future	future	ADJ
gujaf-337	112	12	goals	goal	NOUN
gujaf-337	112	13	that	that	PRON
gujaf-337	112	14	are	be	AUX
gujaf-337	112	15	directed	direct	VERB
gujaf-337	112	16	towards	towards	ADP
gujaf-337	112	17	growth	growth	NOUN
gujaf-337	112	18	factors	factor	NOUN
gujaf-337	112	19	and	and	CCONJ
gujaf-337	112	20	value	value	NOUN
gujaf-337	112	21	creation	creation	NOUN
gujaf-337	112	22	in	in	ADP
gujaf-337	112	23	an	an	DET
gujaf-337	112	24	attempt	attempt	NOUN
gujaf-337	112	25	to	to	PART
gujaf-337	112	26	survive	survive	VERB
gujaf-337	112	27	and	and	CCONJ
gujaf-337	112	28	attract	attract	VERB
gujaf-337	112	29	new	new	ADJ
gujaf-337	112	30	investors	investor	NOUN
gujaf-337	112	31	and	and	CCONJ
gujaf-337	112	32	creditors	creditor	NOUN
gujaf-337	112	33	.	.	PUNCT
gujaf-337	113	1	however	however	ADV
gujaf-337	113	2	,	,	PUNCT
gujaf-337	113	3	firm	firm	NOUN
gujaf-337	113	4	’s	’s	PART
gujaf-337	113	5	growth	growth	NOUN
gujaf-337	113	6	takes	take	VERB
gujaf-337	113	7	different	different	ADJ
gujaf-337	113	8	aspects	aspect	NOUN
gujaf-337	113	9	either	either	CCONJ
gujaf-337	113	10	in	in	ADP
gujaf-337	113	11	assets	asset	NOUN
gujaf-337	113	12	,	,	PUNCT
gujaf-337	113	13	profit	profit	NOUN
gujaf-337	113	14	,	,	PUNCT
gujaf-337	113	15	manpower	manpower	NOUN
gujaf-337	113	16	or	or	CCONJ
gujaf-337	113	17	sale	sale	NOUN
gujaf-337	113	18	.	.	PUNCT
gujaf-337	114	1	business	business	NOUN
gujaf-337	114	2	grows	grow	VERB
gujaf-337	114	3	from	from	ADP
gujaf-337	114	4	micro	micro	ADJ
gujaf-337	114	5	to	to	ADP
gujaf-337	114	6	medium	medium	NOUN
gujaf-337	114	7	and	and	CCONJ
gujaf-337	114	8	to	to	ADP
gujaf-337	114	9	large	large	ADJ
gujaf-337	114	10	.	.	PUNCT
gujaf-337	115	1	medium	medium	ADJ
gujaf-337	115	2	enterprises	enterprise	NOUN
gujaf-337	115	3	(	(	PUNCT
gujaf-337	115	4	me	i	PRON
gujaf-337	115	5	)	)	PUNCT
gujaf-337	115	6	growth	growth	NOUN
gujaf-337	115	7	can	can	AUX
gujaf-337	115	8	be	be	AUX
gujaf-337	115	9	defined	define	VERB
gujaf-337	115	10	as	as	ADP
gujaf-337	115	11	increase	increase	NOUN
gujaf-337	115	12	in	in	ADP
gujaf-337	115	13	size	size	NOUN
gujaf-337	115	14	of	of	ADP
gujaf-337	115	15	mes	me	NOUN
gujaf-337	115	16	in	in	ADP
gujaf-337	115	17	terms	term	NOUN
gujaf-337	115	18	of	of	ADP
gujaf-337	115	19	sales	sale	NOUN
gujaf-337	115	20	growth	growth	NOUN
gujaf-337	115	21	,	,	PUNCT
gujaf-337	115	22	employment	employment	NOUN
gujaf-337	115	23	growth	growth	NOUN
gujaf-337	115	24	,	,	PUNCT
gujaf-337	115	25	market	market	NOUN
gujaf-337	115	26	share	share	NOUN
gujaf-337	115	27	growth	growth	NOUN
gujaf-337	115	28	,	,	PUNCT
gujaf-337	115	29	and	and	CCONJ
gujaf-337	115	30	firm	firm	ADJ
gujaf-337	115	31	size	size	NOUN
gujaf-337	115	32	growth	growth	NOUN
gujaf-337	115	33	(	(	PUNCT
gujaf-337	115	34	peter	peter	PROPN
gujaf-337	115	35	,	,	PUNCT
gujaf-337	115	36	2011	2011	NUM
gujaf-337	115	37	)	)	PUNCT
gujaf-337	115	38	.	.	PUNCT
gujaf-337	116	1	the	the	DET
gujaf-337	116	2	healthcare	healthcare	PROPN
gujaf-337	116	3	subsector	subsector	NOUN
gujaf-337	116	4	is	be	AUX
gujaf-337	116	5	very	very	ADV
gujaf-337	116	6	important	important	ADJ
gujaf-337	116	7	not	not	PART
gujaf-337	116	8	only	only	ADV
gujaf-337	116	9	for	for	ADP
gujaf-337	116	10	securing	secure	VERB
gujaf-337	116	11	the	the	DET
gujaf-337	116	12	health	health	NOUN
gujaf-337	116	13	of	of	ADP
gujaf-337	116	14	the	the	DET
gujaf-337	116	15	citizens	citizen	NOUN
gujaf-337	116	16	,	,	PUNCT
gujaf-337	116	17	but	but	CCONJ
gujaf-337	116	18	also	also	ADV
gujaf-337	116	19	for	for	ADP
gujaf-337	116	20	providing	provide	VERB
gujaf-337	116	21	a	a	DET
gujaf-337	116	22	great	great	ADJ
gujaf-337	116	23	source	source	NOUN
gujaf-337	116	24	of	of	ADP
gujaf-337	116	25	national	national	ADJ
gujaf-337	116	26	income	income	NOUN
gujaf-337	116	27	through	through	ADP
gujaf-337	116	28	medical	medical	ADJ
gujaf-337	116	29	supplies	supply	NOUN
gujaf-337	116	30	exportation	exportation	NOUN
gujaf-337	116	31	and	and	CCONJ
gujaf-337	116	32	local	local	ADJ
gujaf-337	116	33	sales	sale	NOUN
gujaf-337	116	34	.	.	PUNCT
gujaf-337	117	1	good	good	ADJ
gujaf-337	117	2	health	health	NOUN
gujaf-337	117	3	is	be	AUX
gujaf-337	117	4	an	an	DET
gujaf-337	117	5	essential	essential	ADJ
gujaf-337	117	6	element	element	NOUN
gujaf-337	117	7	of	of	ADP
gujaf-337	117	8	quality	quality	NOUN
gujaf-337	117	9	of	of	ADP
gujaf-337	117	10	life	life	NOUN
gujaf-337	117	11	,	,	PUNCT
gujaf-337	117	12	whereas	whereas	SCONJ
gujaf-337	117	13	the	the	DET
gujaf-337	117	14	access	access	NOUN
gujaf-337	117	15	to	to	ADP
gujaf-337	117	16	health	health	NOUN
gujaf-337	117	17	services	service	NOUN
gujaf-337	117	18	is	be	AUX
gujaf-337	117	19	a	a	DET
gujaf-337	117	20	fundamental	fundamental	ADJ
gujaf-337	117	21	right	right	NOUN
gujaf-337	117	22	.	.	PUNCT
gujaf-337	118	1	the	the	DET
gujaf-337	118	2	generalized	generalized	ADJ
gujaf-337	118	3	access	access	NOUN
gujaf-337	118	4	to	to	ADP
gujaf-337	118	5	quality	quality	NOUN
gujaf-337	118	6	health	health	NOUN
gujaf-337	118	7	services	service	NOUN
gujaf-337	118	8	depends	depend	VERB
gujaf-337	118	9	on	on	ADP
gujaf-337	118	10	the	the	DET
gujaf-337	118	11	economic	economic	ADJ
gujaf-337	118	12	development	development	NOUN
gujaf-337	118	13	level	level	NOUN
gujaf-337	118	14	and	and	CCONJ
gujaf-337	118	15	on	on	ADP
gujaf-337	118	16	the	the	DET
gujaf-337	118	17	allocation	allocation	NOUN
gujaf-337	118	18	and	and	CCONJ
gujaf-337	118	19	use	use	NOUN
gujaf-337	118	20	of	of	ADP
gujaf-337	118	21	available	available	ADJ
gujaf-337	118	22	resources	resource	NOUN
gujaf-337	118	23	(	(	PUNCT
gujaf-337	118	24	artiga	artiga	PROPN
gujaf-337	118	25	&	&	CCONJ
gujaf-337	118	26	hinton	hinton	PROPN
gujaf-337	118	27	,	,	PUNCT
gujaf-337	118	28	2019	2019	NUM
gujaf-337	118	29	)	)	PUNCT
gujaf-337	118	30	.	.	PUNCT
gujaf-337	119	1	in	in	ADP
gujaf-337	119	2	nigeria	nigeria	PROPN
gujaf-337	119	3	,	,	PUNCT
gujaf-337	119	4	the	the	DET
gujaf-337	119	5	vision	vision	NOUN
gujaf-337	119	6	of	of	ADP
gujaf-337	119	7	becoming	become	VERB
gujaf-337	119	8	one	one	NUM
gujaf-337	119	9	of	of	ADP
gujaf-337	119	10	the	the	DET
gujaf-337	119	11	leading	lead	VERB
gujaf-337	119	12	largest	large	ADJ
gujaf-337	119	13	20	20	NUM
gujaf-337	119	14	economies	economy	NOUN
gujaf-337	119	15	of	of	ADP
gujaf-337	119	16	the	the	DET
gujaf-337	119	17	world	world	NOUN
gujaf-337	119	18	by	by	ADP
gujaf-337	119	19	the	the	DET
gujaf-337	119	20	year	year	NOUN
gujaf-337	119	21	2020	2020	NUM
gujaf-337	119	22	is	be	AUX
gujaf-337	119	23	closely	closely	ADV
gujaf-337	119	24	tied	tie	VERB
gujaf-337	119	25	to	to	ADP
gujaf-337	119	26	the	the	DET
gujaf-337	119	27	development	development	NOUN
gujaf-337	119	28	of	of	ADP
gujaf-337	119	29	its	its	PRON
gujaf-337	119	30	human	human	ADJ
gujaf-337	119	31	capital	capital	NOUN
gujaf-337	119	32	through	through	ADP
gujaf-337	119	33	the	the	DET
gujaf-337	119	34	health	health	NOUN
gujaf-337	119	35	sector	sector	NOUN
gujaf-337	119	36	(	(	PUNCT
gujaf-337	119	37	babatunde	babatunde	PROPN
gujaf-337	119	38	et	et	PROPN
gujaf-337	119	39	al	al	PROPN
gujaf-337	119	40	.	.	PROPN
gujaf-337	119	41	,	,	PUNCT
gujaf-337	119	42	2020	2020	NUM
gujaf-337	119	43	)	)	PUNCT
gujaf-337	119	44	.	.	PUNCT
gujaf-337	120	1	in	in	ADP
gujaf-337	120	2	any	any	DET
gujaf-337	120	3	nation	nation	NOUN
gujaf-337	120	4	,	,	PUNCT
gujaf-337	120	5	the	the	DET
gujaf-337	120	6	healthcare	healthcare	NOUN
gujaf-337	120	7	sector	sector	NOUN
gujaf-337	120	8	shows	show	VERB
gujaf-337	120	9	an	an	DET
gujaf-337	120	10	important	important	ADJ
gujaf-337	120	11	role	role	NOUN
gujaf-337	120	12	in	in	ADP
gujaf-337	120	13	the	the	DET
gujaf-337	120	14	overall	overall	ADJ
gujaf-337	120	15	health	health	NOUN
gujaf-337	120	16	of	of	ADP
gujaf-337	120	17	its	its	PRON
gujaf-337	120	18	population	population	NOUN
gujaf-337	120	19	.	.	PUNCT
gujaf-337	121	1	access	access	NOUN
gujaf-337	121	2	to	to	ADP
gujaf-337	121	3	healthcare	healthcare	NOUN
gujaf-337	121	4	remains	remain	VERB
gujaf-337	121	5	a	a	DET
gujaf-337	121	6	significant	significant	ADJ
gujaf-337	121	7	global	global	ADJ
gujaf-337	121	8	issue	issue	NOUN
gujaf-337	121	9	,	,	PUNCT
gujaf-337	121	10	with	with	ADP
gujaf-337	121	11	many	many	ADJ
gujaf-337	121	12	people	people	NOUN
gujaf-337	121	13	around	around	ADP
gujaf-337	121	14	the	the	DET
gujaf-337	121	15	world	world	NOUN
gujaf-337	121	16	lacking	lack	VERB
gujaf-337	121	17	access	access	NOUN
gujaf-337	121	18	to	to	ADP
gujaf-337	121	19	basic	basic	ADJ
gujaf-337	121	20	healthcare	healthcare	NOUN
gujaf-337	121	21	services	service	NOUN
gujaf-337	121	22	.	.	PUNCT
gujaf-337	122	1	according	accord	VERB
gujaf-337	122	2	to	to	ADP
gujaf-337	122	3	world	world	PROPN
gujaf-337	122	4	health	health	NOUN
gujaf-337	122	5	organization	organization	NOUN
gujaf-337	122	6	(	(	PUNCT
gujaf-337	122	7	who	who	PRON
gujaf-337	122	8	)	)	PUNCT
gujaf-337	122	9	,	,	PUNCT
gujaf-337	122	10	approximately	approximately	ADV
gujaf-337	122	11	half	half	NOUN
gujaf-337	122	12	of	of	ADP
gujaf-337	122	13	the	the	DET
gujaf-337	122	14	world	world	NOUN
gujaf-337	122	15	’s	’s	PART
gujaf-337	122	16	population	population	NOUN
gujaf-337	122	17	still	still	ADV
gujaf-337	122	18	does	do	AUX
gujaf-337	122	19	not	not	PART
gujaf-337	122	20	have	have	VERB
gujaf-337	122	21	full	full	ADJ
gujaf-337	122	22	coverage	coverage	NOUN
gujaf-337	122	23	for	for	ADP
gujaf-337	122	24	essential	essential	ADJ
gujaf-337	122	25	health	health	NOUN
gujaf-337	122	26	services	service	NOUN
gujaf-337	122	27	and	and	CCONJ
gujaf-337	122	28	has	have	AUX
gujaf-337	122	29	significantly	significantly	ADV
gujaf-337	122	30	retarded	retard	VERB
gujaf-337	122	31	the	the	DET
gujaf-337	122	32	growth	growth	NOUN
gujaf-337	122	33	rate	rate	NOUN
gujaf-337	122	34	of	of	ADP
gujaf-337	122	35	health	health	NOUN
gujaf-337	122	36	industries	industry	NOUN
gujaf-337	122	37	(	(	PUNCT
gujaf-337	122	38	world	world	NOUN
gujaf-337	122	39	health	health	NOUN
gujaf-337	122	40	organization	organization	NOUN
gujaf-337	122	41	[	[	X
gujaf-337	122	42	who	who	PRON
gujaf-337	122	43	]	]	X
gujaf-337	122	44	,	,	PUNCT
gujaf-337	122	45	2021	2021	NUM
gujaf-337	122	46	)	)	PUNCT
gujaf-337	122	47	.	.	PUNCT
gujaf-337	123	1	furthermore	furthermore	ADV
gujaf-337	123	2	,	,	PUNCT
gujaf-337	123	3	the	the	DET
gujaf-337	123	4	nigerian	nigerian	ADJ
gujaf-337	123	5	healthcare	healthcare	NOUN
gujaf-337	123	6	industry	industry	NOUN
gujaf-337	123	7	is	be	AUX
gujaf-337	123	8	poorly	poorly	ADV
gujaf-337	123	9	performing	perform	VERB
gujaf-337	123	10	compare	compare	NOUN
gujaf-337	123	11	to	to	ADP
gujaf-337	123	12	global	global	ADJ
gujaf-337	123	13	standards	standard	NOUN
gujaf-337	123	14	and	and	CCONJ
gujaf-337	123	15	remains	remain	VERB
gujaf-337	123	16	heavily	heavily	ADV
gujaf-337	123	17	dependent	dependent	ADJ
gujaf-337	123	18	on	on	ADP
gujaf-337	123	19	imports	import	NOUN
gujaf-337	123	20	especially	especially	ADV
gujaf-337	123	21	consumer	consumer	NOUN
gujaf-337	123	22	drugs	drug	NOUN
gujaf-337	123	23	and	and	CCONJ
gujaf-337	123	24	vaccines	vaccine	NOUN
gujaf-337	123	25	.	.	PUNCT
gujaf-337	124	1	it	it	PRON
gujaf-337	124	2	is	be	AUX
gujaf-337	124	3	estimated	estimate	VERB
gujaf-337	124	4	that	that	SCONJ
gujaf-337	124	5	total	total	ADJ
gujaf-337	124	6	pharma	pharma	NOUN
gujaf-337	124	7	market	market	NOUN
gujaf-337	124	8	has	have	AUX
gujaf-337	124	9	come	come	VERB
gujaf-337	124	10	down	down	ADP
gujaf-337	124	11	from	from	ADP
gujaf-337	124	12	$	$	SYM
gujaf-337	124	13	717	717	NUM
gujaf-337	124	14	million	million	NUM
gujaf-337	124	15	(	(	PUNCT
gujaf-337	124	16	n293.97b	n293.97b	NUM
gujaf-337	124	17	)	)	PUNCT
gujaf-337	124	18	in	in	ADP
gujaf-337	124	19	2016	2016	NUM
gujaf-337	124	20	to	to	PART
gujaf-337	124	21	$	$	SYM
gujaf-337	124	22	607	607	NUM
gujaf-337	124	23	million	million	NUM
gujaf-337	124	24	₦	₦	ADP
gujaf-337	124	25	248.87b	248.87b	NUM
gujaf-337	124	26	in	in	ADP
gujaf-337	124	27	2017	2017	NUM
gujaf-337	124	28	with	with	ADP
gujaf-337	124	29	negative	negative	ADJ
gujaf-337	124	30	growth	growth	NOUN
gujaf-337	124	31	of	of	ADP
gujaf-337	124	32	15.6	15.6	NUM
gujaf-337	124	33	%	%	NOUN
gujaf-337	124	34	(	(	PUNCT
gujaf-337	124	35	pharmexcil	pharmexcil	NOUN
gujaf-337	124	36	,	,	PUNCT
gujaf-337	124	37	2018	2018	NUM
gujaf-337	124	38	)	)	PUNCT
gujaf-337	124	39	.	.	PUNCT
gujaf-337	125	1	the	the	DET
gujaf-337	125	2	healthcare	healthcare	NOUN
gujaf-337	125	3	sector	sector	NOUN
gujaf-337	125	4	in	in	ADP
gujaf-337	125	5	nigeria	nigeria	PROPN
gujaf-337	125	6	has	have	AUX
gujaf-337	125	7	seen	see	VERB
gujaf-337	125	8	a	a	DET
gujaf-337	125	9	volatile	volatile	ADJ
gujaf-337	125	10	and	and	CCONJ
gujaf-337	125	11	difficult	difficult	ADJ
gujaf-337	125	12	business	business	NOUN
gujaf-337	125	13	environment	environment	NOUN
gujaf-337	125	14	exacerbated	exacerbate	VERB
gujaf-337	125	15	by	by	ADP
gujaf-337	125	16	the	the	DET
gujaf-337	125	17	recent	recent	ADJ
gujaf-337	125	18	depreciation	depreciation	NOUN
gujaf-337	125	19	of	of	ADP
gujaf-337	125	20	the	the	DET
gujaf-337	125	21	naira	naira	NOUN
gujaf-337	125	22	against	against	ADP
gujaf-337	125	23	the	the	DET
gujaf-337	125	24	us	us	PROPN
gujaf-337	125	25	dollar	dollar	NOUN
gujaf-337	125	26	which	which	PRON
gujaf-337	125	27	has	have	AUX
gujaf-337	125	28	slowed	slow	VERB
gujaf-337	125	29	its	its	PRON
gujaf-337	125	30	growth	growth	NOUN
gujaf-337	125	31	pace	pace	NOUN
gujaf-337	125	32	.	.	PUNCT
gujaf-337	126	1	increase	increase	NOUN
gujaf-337	126	2	in	in	ADP
gujaf-337	126	3	production	production	NOUN
gujaf-337	126	4	costs	cost	NOUN
gujaf-337	126	5	has	have	AUX
gujaf-337	126	6	also	also	ADV
gujaf-337	126	7	led	lead	VERB
gujaf-337	126	8	to	to	PART
gujaf-337	126	9	increase	increase	VERB
gujaf-337	126	10	in	in	ADP
gujaf-337	126	11	drug	drug	NOUN
gujaf-337	126	12	prices	price	NOUN
gujaf-337	126	13	with	with	ADP
gujaf-337	126	14	serious	serious	ADJ
gujaf-337	126	15	implications	implication	NOUN
gujaf-337	126	16	for	for	ADP
gujaf-337	126	17	production	production	NOUN
gujaf-337	126	18	and	and	CCONJ
gujaf-337	126	19	demand	demand	NOUN
gujaf-337	126	20	for	for	ADP
gujaf-337	126	21	the	the	DET
gujaf-337	126	22	products	product	NOUN
gujaf-337	126	23	(	(	PUNCT
gujaf-337	126	24	nigerian	nigerian	ADJ
gujaf-337	126	25	bureau	bureau	PROPN
gujaf-337	126	26	of	of	ADP
gujaf-337	126	27	statistics	statistic	NOUN
gujaf-337	127	1	[	[	X
gujaf-337	127	2	nbs	nbs	X
gujaf-337	127	3	]	]	X
gujaf-337	127	4	,	,	PUNCT
gujaf-337	127	5	2020	2020	NUM
gujaf-337	127	6	)	)	PUNCT
gujaf-337	127	7	.	.	PUNCT
gujaf-337	128	1	empirical	empirical	ADJ
gujaf-337	128	2	evidence	evidence	NOUN
gujaf-337	128	3	has	have	AUX
gujaf-337	128	4	shown	show	VERB
gujaf-337	128	5	that	that	SCONJ
gujaf-337	128	6	there	there	PRON
gujaf-337	128	7	are	be	VERB
gujaf-337	128	8	several	several	ADJ
gujaf-337	128	9	studies	study	NOUN
gujaf-337	128	10	on	on	ADP
gujaf-337	128	11	the	the	DET
gujaf-337	128	12	growth	growth	NOUN
gujaf-337	128	13	of	of	ADP
gujaf-337	128	14	healthcare	healthcare	NOUN
gujaf-337	128	15	companies	company	NOUN
gujaf-337	128	16	in	in	ADP
gujaf-337	128	17	the	the	DET
gujaf-337	128	18	developed	develop	VERB
gujaf-337	128	19	societies	society	NOUN
gujaf-337	128	20	compared	compare	VERB
gujaf-337	128	21	to	to	ADP
gujaf-337	128	22	those	those	PRON
gujaf-337	128	23	of	of	ADP
gujaf-337	128	24	the	the	DET
gujaf-337	128	25	developing	develop	VERB
gujaf-337	128	26	societies	society	NOUN
gujaf-337	128	27	like	like	ADP
gujaf-337	128	28	nigeria	nigeria	PROPN
gujaf-337	128	29	(	(	PUNCT
gujaf-337	128	30	ali	ali	PROPN
gujaf-337	128	31	&	&	CCONJ
gujaf-337	128	32	sayed	say	VERB
gujaf-337	128	33	,	,	PUNCT
gujaf-337	128	34	2020	2020	NUM
gujaf-337	128	35	;	;	PUNCT
gujaf-337	128	36	lyeonov	lyeonov	PROPN
gujaf-337	128	37	et	et	PROPN
gujaf-337	128	38	al	al	PROPN
gujaf-337	128	39	.	.	PROPN
gujaf-337	128	40	,	,	PUNCT
gujaf-337	128	41	2021	2021	NUM
gujaf-337	128	42	;	;	PUNCT
gujaf-337	128	43	zhou	zhou	PROPN
gujaf-337	128	44	et	et	PROPN
gujaf-337	128	45	al	al	PROPN
gujaf-337	128	46	.	.	PROPN
gujaf-337	128	47	,	,	PUNCT
gujaf-337	128	48	2020	2020	NUM
gujaf-337	128	49	)	)	PUNCT
gujaf-337	128	50	.	.	PUNCT
gujaf-337	129	1	despite	despite	SCONJ
gujaf-337	129	2	the	the	DET
gujaf-337	129	3	importance	importance	NOUN
gujaf-337	129	4	of	of	ADP
gujaf-337	129	5	the	the	DET
gujaf-337	129	6	healthcare	healthcare	NOUN
gujaf-337	129	7	companies	company	NOUN
gujaf-337	129	8	to	to	ADP
gujaf-337	129	9	the	the	DET
gujaf-337	129	10	wellbeing	wellbeing	NOUN
gujaf-337	129	11	of	of	ADP
gujaf-337	129	12	the	the	DET
gujaf-337	129	13	citizens	citizen	NOUN
gujaf-337	129	14	,	,	PUNCT
gujaf-337	129	15	there	there	PRON
gujaf-337	129	16	are	be	VERB
gujaf-337	129	17	little	little	ADJ
gujaf-337	129	18	studies	study	NOUN
gujaf-337	129	19	on	on	ADP
gujaf-337	129	20	the	the	DET
gujaf-337	129	21	factors	factor	NOUN
gujaf-337	129	22	that	that	PRON
gujaf-337	129	23	influence	influence	VERB
gujaf-337	129	24	the	the	DET
gujaf-337	129	25	growth	growth	NOUN
gujaf-337	129	26	of	of	ADP
gujaf-337	129	27	these	these	DET
gujaf-337	129	28	companies	company	NOUN
gujaf-337	129	29	in	in	ADP
gujaf-337	129	30	nigeria	nigeria	PROPN
gujaf-337	129	31	.	.	PUNCT
gujaf-337	130	1	with	with	ADP
gujaf-337	130	2	most	most	ADJ
gujaf-337	130	3	of	of	ADP
gujaf-337	130	4	the	the	DET
gujaf-337	130	5	studies	study	NOUN
gujaf-337	130	6	concentrating	concentrate	VERB
gujaf-337	130	7	on	on	ADP
gujaf-337	130	8	financial	financial	ADJ
gujaf-337	130	9	performance	performance	NOUN
gujaf-337	130	10	of	of	ADP
gujaf-337	130	11	the	the	DET
gujaf-337	130	12	healthcare	healthcare	NOUN
gujaf-337	130	13	companies	company	NOUN
gujaf-337	130	14	in	in	ADP
gujaf-337	130	15	nigeria	nigeria	PROPN
gujaf-337	130	16	(	(	PUNCT
gujaf-337	130	17	abu	abu	PROPN
gujaf-337	130	18	&	&	CCONJ
gujaf-337	130	19	bamidele	bamidele	PROPN
gujaf-337	130	20	,	,	PUNCT
gujaf-337	130	21	2022	2022	NUM
gujaf-337	130	22	;	;	PUNCT
gujaf-337	130	23	arumona	arumona	PROPN
gujaf-337	130	24	et	et	PROPN
gujaf-337	130	25	al	al	PROPN
gujaf-337	130	26	.	.	PROPN
gujaf-337	130	27	,	,	PUNCT
gujaf-337	130	28	2019	2019	NUM
gujaf-337	130	29	;	;	PUNCT
gujaf-337	130	30	sani	sani	PROPN
gujaf-337	130	31	&	&	CCONJ
gujaf-337	130	32	abubakar	abubakar	PROPN
gujaf-337	130	33	,	,	PUNCT
gujaf-337	130	34	2022	2022	NUM
gujaf-337	130	35	)	)	PUNCT
gujaf-337	130	36	.	.	PUNCT
gujaf-337	131	1	this	this	DET
gujaf-337	131	2	study	study	NOUN
gujaf-337	131	3	will	will	AUX
gujaf-337	131	4	therefore	therefore	ADV
gujaf-337	131	5	contribute	contribute	VERB
gujaf-337	131	6	to	to	ADP
gujaf-337	131	7	the	the	DET
gujaf-337	131	8	body	body	NOUN
gujaf-337	131	9	of	of	ADP
gujaf-337	131	10	knowledge	knowledge	NOUN
gujaf-337	131	11	in	in	ADP
gujaf-337	131	12	this	this	DET
gujaf-337	131	13	area	area	NOUN
gujaf-337	131	14	by	by	ADP
gujaf-337	131	15	examining	examine	VERB
gujaf-337	131	16	the	the	DET
gujaf-337	131	17	effect	effect	NOUN
gujaf-337	131	18	of	of	ADP
gujaf-337	131	19	firm	firm	ADJ
gujaf-337	131	20	attributes	attribute	NOUN
gujaf-337	131	21	on	on	ADP
gujaf-337	131	22	growth	growth	NOUN
gujaf-337	131	23	of	of	ADP
gujaf-337	131	24	listed	list	VERB
gujaf-337	131	25	healthcare	healthcare	NOUN
gujaf-337	131	26	companies	company	NOUN
gujaf-337	131	27	in	in	ADP
gujaf-337	131	28	nigeria	nigeria	PROPN
gujaf-337	131	29	.	.	PUNCT
gujaf-337	132	1	2.0	2.0	NUM
gujaf-337	132	2	literature	literature	NOUN
gujaf-337	132	3	review	review	VERB
gujaf-337	132	4	the	the	DET
gujaf-337	132	5	conceptual	conceptual	ADJ
gujaf-337	132	6	,	,	PUNCT
gujaf-337	132	7	empirical	empirical	ADJ
gujaf-337	132	8	,	,	PUNCT
gujaf-337	132	9	and	and	CCONJ
gujaf-337	132	10	theoretical	theoretical	ADJ
gujaf-337	132	11	reviews	review	NOUN
gujaf-337	132	12	of	of	ADP
gujaf-337	132	13	the	the	DET
gujaf-337	132	14	various	various	ADJ
gujaf-337	132	15	variables	variable	NOUN
gujaf-337	132	16	that	that	PRON
gujaf-337	132	17	were	be	AUX
gujaf-337	132	18	included	include	VERB
gujaf-337	132	19	in	in	ADP
gujaf-337	132	20	the	the	DET
gujaf-337	132	21	study	study	NOUN
gujaf-337	132	22	's	's	PART
gujaf-337	132	23	model	model	NOUN
gujaf-337	132	24	are	be	AUX
gujaf-337	132	25	contained	contain	VERB
gujaf-337	132	26	in	in	ADP
gujaf-337	132	27	this	this	DET
gujaf-337	132	28	section	section	NOUN
gujaf-337	132	29	of	of	ADP
gujaf-337	132	30	the	the	DET
gujaf-337	132	31	study	study	NOUN
gujaf-337	132	32	.	.	PUNCT
gujaf-337	133	1	firm	firm	ADJ
gujaf-337	133	2	growth	growth	PROPN
gujaf-337	133	3	penrose	penrose	NOUN
gujaf-337	133	4	(	(	PUNCT
gujaf-337	133	5	2009	2009	NUM
gujaf-337	133	6	)	)	PUNCT
gujaf-337	133	7	defines	define	VERB
gujaf-337	133	8	firm	firm	ADJ
gujaf-337	133	9	growth	growth	NOUN
gujaf-337	133	10	as	as	ADP
gujaf-337	133	11	an	an	DET
gujaf-337	133	12	increase	increase	NOUN
gujaf-337	133	13	in	in	ADP
gujaf-337	133	14	a	a	DET
gujaf-337	133	15	specific	specific	ADJ
gujaf-337	133	16	amount	amount	NOUN
gujaf-337	133	17	,	,	PUNCT
gujaf-337	133	18	such	such	ADJ
gujaf-337	133	19	as	as	ADP
gujaf-337	133	20	an	an	DET
gujaf-337	133	21	increase	increase	NOUN
gujaf-337	133	22	in	in	ADP
gujaf-337	133	23	sales	sale	NOUN
gujaf-337	133	24	,	,	PUNCT
gujaf-337	133	25	production	production	NOUN
gujaf-337	133	26	,	,	PUNCT
gujaf-337	133	27	or	or	CCONJ
gujaf-337	133	28	exports	export	NOUN
gujaf-337	133	29	.	.	PUNCT
gujaf-337	134	1	second	second	ADJ
gujaf-337	134	2	,	,	PUNCT
gujaf-337	134	3	penrose	penrose	NOUN
gujaf-337	134	4	describes	describe	VERB
gujaf-337	134	5	business	business	NOUN
gujaf-337	134	6	growth	growth	NOUN
gujaf-337	134	7	as	as	ADP
gujaf-337	134	8	a	a	DET
gujaf-337	134	9	specialized	specialized	ADJ
gujaf-337	134	10	development	development	NOUN
gujaf-337	134	11	process	process	NOUN
gujaf-337	134	12	,	,	PUNCT
gujaf-337	134	13	comparable	comparable	ADJ
gujaf-337	134	14	to	to	ADP
gujaf-337	134	15	biological	biological	ADJ
gujaf-337	134	16	processes	process	NOUN
gujaf-337	134	17	,	,	PUNCT
gujaf-337	134	18	that	that	PRON
gujaf-337	134	19	results	result	VERB
gujaf-337	134	20	in	in	ADP
gujaf-337	134	21	a	a	DET
gujaf-337	134	22	size	size	NOUN
gujaf-337	134	23	or	or	CCONJ
gujaf-337	134	24	quality	quality	NOUN
gujaf-337	134	25	rise	rise	NOUN
gujaf-337	134	26	.	.	PUNCT
gujaf-337	135	1	firm	firm	ADJ
gujaf-337	135	2	growth	growth	NOUN
gujaf-337	135	3	is	be	AUX
gujaf-337	135	4	the	the	DET
gujaf-337	135	5	process	process	NOUN
gujaf-337	135	6	by	by	ADP
gujaf-337	135	7	which	which	PRON
gujaf-337	135	8	businesses	business	NOUN
gujaf-337	135	9	seek	seek	VERB
gujaf-337	135	10	out	out	ADP
gujaf-337	135	11	market	market	NOUN
gujaf-337	135	12	opportunities	opportunity	NOUN
gujaf-337	135	13	and	and	CCONJ
gujaf-337	135	14	acquire	acquire	VERB
gujaf-337	135	15	and	and	CCONJ
gujaf-337	135	16	gusau	gusau	ADJ
gujaf-337	135	17	journal	journal	NOUN
gujaf-337	135	18	of	of	ADP
gujaf-337	135	19	accounting	accounting	NOUN
gujaf-337	135	20	and	and	CCONJ
gujaf-337	135	21	finance	finance	NOUN
gujaf-337	135	22	,	,	PUNCT
gujaf-337	135	23	vol	vol	NOUN
gujaf-337	135	24	.	.	PROPN
gujaf-337	135	25	5	5	NUM
gujaf-337	135	26	,	,	PUNCT
gujaf-337	135	27	issue	issue	NOUN
gujaf-337	135	28	2	2	NUM
gujaf-337	135	29	,	,	PUNCT
gujaf-337	135	30	october	october	PROPN
gujaf-337	135	31	,	,	PUNCT
gujaf-337	135	32	2024	2024	NUM
gujaf-337	135	33	317	317	NUM
gujaf-337	135	34	accumulate	accumulate	VERB
gujaf-337	135	35	the	the	DET
gujaf-337	135	36	resources	resource	NOUN
gujaf-337	135	37	needed	need	VERB
gujaf-337	135	38	to	to	PART
gujaf-337	135	39	capitalize	capitalize	VERB
gujaf-337	135	40	on	on	ADP
gujaf-337	135	41	those	those	DET
gujaf-337	135	42	opportunities	opportunity	NOUN
gujaf-337	135	43	,	,	PUNCT
gujaf-337	135	44	(	(	PUNCT
gujaf-337	135	45	dosi	dosi	NOUN
gujaf-337	135	46	,	,	PUNCT
gujaf-337	135	47	2019	2019	NUM
gujaf-337	135	48	)	)	PUNCT
gujaf-337	135	49	.	.	PUNCT
gujaf-337	136	1	inconsistencies	inconsistency	NOUN
gujaf-337	136	2	is	be	AUX
gujaf-337	136	3	a	a	DET
gujaf-337	136	4	problem	problem	NOUN
gujaf-337	136	5	because	because	SCONJ
gujaf-337	136	6	different	different	ADJ
gujaf-337	136	7	measures	measure	NOUN
gujaf-337	136	8	lead	lead	VERB
gujaf-337	136	9	to	to	ADP
gujaf-337	136	10	different	different	ADJ
gujaf-337	136	11	levels	level	NOUN
gujaf-337	136	12	of	of	ADP
gujaf-337	136	13	firm	firm	ADJ
gujaf-337	136	14	growth	growth	NOUN
gujaf-337	136	15	,	,	PUNCT
gujaf-337	136	16	making	make	VERB
gujaf-337	136	17	policy	policy	NOUN
gujaf-337	136	18	recommendations	recommendation	NOUN
gujaf-337	136	19	difficult	difficult	ADJ
gujaf-337	136	20	to	to	PART
gujaf-337	136	21	formulate	formulate	VERB
gujaf-337	136	22	(	(	PUNCT
gujaf-337	136	23	coad	coad	NOUN
gujaf-337	136	24	,	,	PUNCT
gujaf-337	136	25	2010	2010	NUM
gujaf-337	136	26	)	)	PUNCT
gujaf-337	136	27	.	.	PUNCT
gujaf-337	137	1	moreover	moreover	ADV
gujaf-337	137	2	,	,	PUNCT
gujaf-337	137	3	the	the	DET
gujaf-337	137	4	elements	element	NOUN
gujaf-337	137	5	that	that	PRON
gujaf-337	137	6	drive	drive	VERB
gujaf-337	137	7	business	business	NOUN
gujaf-337	137	8	growth	growth	NOUN
gujaf-337	137	9	differ	differ	VERB
gujaf-337	137	10	depending	depend	VERB
gujaf-337	137	11	on	on	ADP
gujaf-337	137	12	the	the	DET
gujaf-337	137	13	specified	specify	VERB
gujaf-337	137	14	firm	firm	ADJ
gujaf-337	137	15	features	feature	NOUN
gujaf-337	137	16	.	.	PUNCT
gujaf-337	138	1	growth	growth	NOUN
gujaf-337	138	2	opportunity	opportunity	NOUN
gujaf-337	138	3	is	be	AUX
gujaf-337	138	4	the	the	DET
gujaf-337	138	5	probability	probability	NOUN
gujaf-337	138	6	of	of	ADP
gujaf-337	138	7	the	the	DET
gujaf-337	138	8	firm	firm	NOUN
gujaf-337	138	9	to	to	PART
gujaf-337	138	10	grow	grow	VERB
gujaf-337	138	11	(	(	PUNCT
gujaf-337	138	12	hermuningsih	hermuningsih	NOUN
gujaf-337	138	13	,	,	PUNCT
gujaf-337	138	14	2013	2013	NUM
gujaf-337	138	15	)	)	PUNCT
gujaf-337	138	16	.	.	PUNCT
gujaf-337	139	1	it	it	PRON
gujaf-337	139	2	is	be	AUX
gujaf-337	139	3	difficult	difficult	ADJ
gujaf-337	139	4	to	to	PART
gujaf-337	139	5	define	define	VERB
gujaf-337	139	6	growth	growth	NOUN
gujaf-337	139	7	firms	firm	NOUN
gujaf-337	139	8	.	.	PUNCT
gujaf-337	140	1	this	this	PRON
gujaf-337	140	2	is	be	AUX
gujaf-337	140	3	because	because	SCONJ
gujaf-337	140	4	there	there	PRON
gujaf-337	140	5	is	be	VERB
gujaf-337	140	6	no	no	DET
gujaf-337	140	7	visible	visible	ADJ
gujaf-337	140	8	metric	metric	NOUN
gujaf-337	140	9	for	for	ADP
gujaf-337	140	10	measuring	measure	VERB
gujaf-337	140	11	the	the	DET
gujaf-337	140	12	firm	firm	NOUN
gujaf-337	140	13	's	's	PART
gujaf-337	140	14	growth	growth	NOUN
gujaf-337	140	15	.	.	PUNCT
gujaf-337	141	1	most	most	ADJ
gujaf-337	141	2	authors	author	NOUN
gujaf-337	141	3	utilize	utilize	VERB
gujaf-337	141	4	employment	employment	NOUN
gujaf-337	141	5	and/or	and/or	CCONJ
gujaf-337	141	6	sales	sale	NOUN
gujaf-337	141	7	(	(	PUNCT
gujaf-337	141	8	delmar	delmar	PROPN
gujaf-337	141	9	,	,	PUNCT
gujaf-337	141	10	2006	2006	NUM
gujaf-337	141	11	)	)	PUNCT
gujaf-337	141	12	,	,	PUNCT
gujaf-337	141	13	but	but	CCONJ
gujaf-337	141	14	other	other	ADJ
gujaf-337	141	15	indicators	indicator	NOUN
gujaf-337	141	16	have	have	AUX
gujaf-337	141	17	been	be	AUX
gujaf-337	141	18	employed	employ	VERB
gujaf-337	141	19	as	as	ADV
gujaf-337	141	20	well	well	ADV
gujaf-337	141	21	,	,	PUNCT
gujaf-337	141	22	including	include	VERB
gujaf-337	141	23	productivity	productivity	NOUN
gujaf-337	141	24	,	,	PUNCT
gujaf-337	141	25	revenue	revenue	NOUN
gujaf-337	141	26	,	,	PUNCT
gujaf-337	141	27	value	value	NOUN
gujaf-337	141	28	added	add	VERB
gujaf-337	141	29	,	,	PUNCT
gujaf-337	141	30	profit	profit	NOUN
gujaf-337	141	31	,	,	PUNCT
gujaf-337	141	32	market	market	NOUN
gujaf-337	141	33	share	share	NOUN
gujaf-337	141	34	,	,	PUNCT
gujaf-337	141	35	market	market	NOUN
gujaf-337	141	36	value	value	NOUN
gujaf-337	141	37	,	,	PUNCT
gujaf-337	141	38	and	and	CCONJ
gujaf-337	141	39	asset	asset	NOUN
gujaf-337	141	40	growth	growth	NOUN
gujaf-337	141	41	.	.	PUNCT
gujaf-337	142	1	(	(	PUNCT
gujaf-337	142	2	daunfeldt	daunfeldt	PROPN
gujaf-337	142	3	et	et	PROPN
gujaf-337	142	4	al	al	PROPN
gujaf-337	142	5	.	.	PROPN
gujaf-337	142	6	,	,	PUNCT
gujaf-337	142	7	2014	2014	NUM
gujaf-337	142	8	)	)	PUNCT
gujaf-337	142	9	.	.	PUNCT
gujaf-337	143	1	growth	growth	NOUN
gujaf-337	143	2	can	can	AUX
gujaf-337	143	3	also	also	ADV
gujaf-337	143	4	be	be	AUX
gujaf-337	143	5	quantified	quantify	VERB
gujaf-337	143	6	in	in	ADP
gujaf-337	143	7	both	both	CCONJ
gujaf-337	143	8	relative	relative	ADJ
gujaf-337	143	9	and	and	CCONJ
gujaf-337	143	10	absolute	absolute	ADJ
gujaf-337	143	11	terms	term	NOUN
gujaf-337	143	12	.	.	PUNCT
gujaf-337	144	1	the	the	DET
gujaf-337	144	2	former	former	ADJ
gujaf-337	144	3	is	be	AUX
gujaf-337	144	4	skewed	skew	VERB
gujaf-337	144	5	toward	toward	ADP
gujaf-337	144	6	small	small	ADJ
gujaf-337	144	7	businesses	business	NOUN
gujaf-337	144	8	,	,	PUNCT
gujaf-337	144	9	whereas	whereas	SCONJ
gujaf-337	144	10	the	the	DET
gujaf-337	144	11	latter	latter	ADJ
gujaf-337	144	12	is	be	AUX
gujaf-337	144	13	skewed	skew	VERB
gujaf-337	144	14	toward	toward	ADP
gujaf-337	144	15	major	major	ADJ
gujaf-337	144	16	businesses	business	NOUN
gujaf-337	144	17	(	(	PUNCT
gujaf-337	144	18	delmar	delmar	PROPN
gujaf-337	144	19	&	&	CCONJ
gujaf-337	144	20	davidsson	davidsson	PROPN
gujaf-337	144	21	,	,	PUNCT
gujaf-337	144	22	2006	2006	NUM
gujaf-337	144	23	)	)	PUNCT
gujaf-337	144	24	.	.	PUNCT
gujaf-337	145	1	in	in	ADP
gujaf-337	145	2	any	any	DET
gujaf-337	145	3	situation	situation	NOUN
gujaf-337	145	4	,	,	PUNCT
gujaf-337	145	5	it	it	PRON
gujaf-337	145	6	's	be	AUX
gujaf-337	145	7	unclear	unclear	ADJ
gujaf-337	145	8	which	which	DET
gujaf-337	145	9	criterion	criterion	NOUN
gujaf-337	145	10	to	to	PART
gujaf-337	145	11	employ	employ	VERB
gujaf-337	145	12	or	or	CCONJ
gujaf-337	145	13	whether	whether	SCONJ
gujaf-337	145	14	it	it	PRON
gujaf-337	145	15	should	should	AUX
gujaf-337	145	16	be	be	AUX
gujaf-337	145	17	described	describe	VERB
gujaf-337	145	18	in	in	ADP
gujaf-337	145	19	relative	relative	ADJ
gujaf-337	145	20	terms	term	NOUN
gujaf-337	145	21	.	.	PUNCT
gujaf-337	146	1	we	we	PRON
gujaf-337	146	2	shall	shall	AUX
gujaf-337	146	3	use	use	VERB
gujaf-337	146	4	sales	sale	NOUN
gujaf-337	146	5	to	to	PART
gujaf-337	146	6	measure	measure	VERB
gujaf-337	146	7	firm	firm	ADJ
gujaf-337	146	8	growth	growth	NOUN
gujaf-337	146	9	for	for	ADP
gujaf-337	146	10	the	the	DET
gujaf-337	146	11	purposes	purpose	NOUN
gujaf-337	146	12	of	of	ADP
gujaf-337	146	13	this	this	DET
gujaf-337	146	14	paper	paper	NOUN
gujaf-337	146	15	.	.	PUNCT
gujaf-337	147	1	this	this	PRON
gujaf-337	147	2	is	be	AUX
gujaf-337	147	3	so	so	SCONJ
gujaf-337	147	4	because	because	SCONJ
gujaf-337	147	5	there	there	PRON
gujaf-337	147	6	is	be	VERB
gujaf-337	147	7	an	an	DET
gujaf-337	147	8	emerging	emerge	VERB
gujaf-337	147	9	consensus	consensus	NOUN
gujaf-337	147	10	that	that	SCONJ
gujaf-337	147	11	if	if	SCONJ
gujaf-337	147	12	only	only	ADV
gujaf-337	147	13	one	one	NUM
gujaf-337	147	14	indicator	indicator	NOUN
gujaf-337	147	15	is	be	AUX
gujaf-337	147	16	to	to	PART
gujaf-337	147	17	be	be	AUX
gujaf-337	147	18	chosen	choose	VERB
gujaf-337	147	19	as	as	ADP
gujaf-337	147	20	a	a	DET
gujaf-337	147	21	measure	measure	NOUN
gujaf-337	147	22	of	of	ADP
gujaf-337	147	23	firm	firm	ADJ
gujaf-337	147	24	growth	growth	NOUN
gujaf-337	147	25	,	,	PUNCT
gujaf-337	147	26	the	the	DET
gujaf-337	147	27	most	most	ADV
gujaf-337	147	28	preferred	preferred	ADJ
gujaf-337	147	29	measure	measure	NOUN
gujaf-337	147	30	should	should	AUX
gujaf-337	147	31	be	be	AUX
gujaf-337	147	32	sales	sale	NOUN
gujaf-337	147	33	(	(	PUNCT
gujaf-337	147	34	davidsson	davidsson	PROPN
gujaf-337	147	35	&	&	CCONJ
gujaf-337	147	36	wiklund	wiklund	PROPN
gujaf-337	147	37	,	,	PUNCT
gujaf-337	147	38	2017	2017	NUM
gujaf-337	147	39	)	)	PUNCT
gujaf-337	147	40	.	.	PUNCT
gujaf-337	148	1	several	several	ADJ
gujaf-337	148	2	measurements	measurement	NOUN
gujaf-337	148	3	have	have	AUX
gujaf-337	148	4	been	be	AUX
gujaf-337	148	5	used	use	VERB
gujaf-337	148	6	to	to	PART
gujaf-337	148	7	proxy	proxy	VERB
gujaf-337	148	8	firm	firm	ADJ
gujaf-337	148	9	growth	growth	NOUN
gujaf-337	148	10	by	by	ADP
gujaf-337	148	11	different	different	ADJ
gujaf-337	148	12	scholars	scholar	NOUN
gujaf-337	148	13	in	in	ADP
gujaf-337	148	14	the	the	DET
gujaf-337	148	15	literature	literature	NOUN
gujaf-337	148	16	.	.	PUNCT
gujaf-337	149	1	some	some	PRON
gujaf-337	149	2	of	of	ADP
gujaf-337	149	3	the	the	DET
gujaf-337	149	4	popular	popular	ADJ
gujaf-337	149	5	measures	measure	NOUN
gujaf-337	149	6	of	of	ADP
gujaf-337	149	7	firm	firm	ADJ
gujaf-337	149	8	growth	growth	NOUN
gujaf-337	149	9	are	be	AUX
gujaf-337	149	10	:	:	PUNCT
gujaf-337	149	11	sales	sale	NOUN
gujaf-337	149	12	growth	growth	NOUN
gujaf-337	149	13	rate	rate	NOUN
gujaf-337	149	14	,	,	PUNCT
gujaf-337	149	15	employee	employee	NOUN
gujaf-337	149	16	growth	growth	NOUN
gujaf-337	149	17	rate	rate	NOUN
gujaf-337	149	18	,	,	PUNCT
gujaf-337	149	19	asset	asset	NOUN
gujaf-337	149	20	growth	growth	NOUN
gujaf-337	149	21	rate	rate	NOUN
gujaf-337	149	22	,	,	PUNCT
gujaf-337	149	23	profitability	profitability	NOUN
gujaf-337	149	24	growth	growth	NOUN
gujaf-337	149	25	rate	rate	NOUN
gujaf-337	149	26	,	,	PUNCT
gujaf-337	149	27	market	market	NOUN
gujaf-337	149	28	share	share	NOUN
gujaf-337	149	29	growth	growth	NOUN
gujaf-337	149	30	rate	rate	NOUN
gujaf-337	149	31	,	,	PUNCT
gujaf-337	149	32	return	return	VERB
gujaf-337	149	33	on	on	ADP
gujaf-337	149	34	assets	asset	NOUN
gujaf-337	149	35	(	(	PUNCT
gujaf-337	149	36	roa	roa	NOUN
gujaf-337	149	37	)	)	PUNCT
gujaf-337	149	38	,	,	PUNCT
gujaf-337	149	39	return	return	VERB
gujaf-337	149	40	on	on	ADP
gujaf-337	149	41	equity	equity	NOUN
gujaf-337	149	42	(	(	PUNCT
gujaf-337	149	43	roe	roe	PROPN
gujaf-337	149	44	)	)	PUNCT
gujaf-337	149	45	,	,	PUNCT
gujaf-337	149	46	etc	etc	X
gujaf-337	149	47	.	.	X
gujaf-337	150	1	(	(	PUNCT
gujaf-337	150	2	audretsch	audretsch	INTJ
gujaf-337	150	3	et	et	PROPN
gujaf-337	150	4	al	al	PROPN
gujaf-337	150	5	.	.	PROPN
gujaf-337	150	6	,	,	PUNCT
gujaf-337	150	7	2020	2020	NUM
gujaf-337	150	8	;	;	PUNCT
gujaf-337	150	9	bui	bui	PROPN
gujaf-337	150	10	et	et	PROPN
gujaf-337	150	11	al	al	PROPN
gujaf-337	150	12	.	.	PROPN
gujaf-337	150	13	,	,	PUNCT
gujaf-337	150	14	2020	2020	NUM
gujaf-337	150	15	;	;	PUNCT
gujaf-337	150	16	silva	silva	PROPN
gujaf-337	150	17	et	et	PROPN
gujaf-337	150	18	al	al	PROPN
gujaf-337	150	19	.	.	PROPN
gujaf-337	150	20	,	,	PUNCT
gujaf-337	150	21	2019	2019	NUM
gujaf-337	150	22	)	)	PUNCT
gujaf-337	150	23	.	.	PUNCT
gujaf-337	151	1	in	in	ADP
gujaf-337	151	2	this	this	DET
gujaf-337	151	3	study	study	NOUN
gujaf-337	151	4	firm	firm	NOUN
gujaf-337	151	5	growth	growth	NOUN
gujaf-337	151	6	was	be	AUX
gujaf-337	151	7	measured	measure	VERB
gujaf-337	151	8	using	use	VERB
gujaf-337	151	9	sales	sale	NOUN
gujaf-337	151	10	growth	growth	NOUN
gujaf-337	151	11	rate	rate	NOUN
gujaf-337	151	12	(	(	PUNCT
gujaf-337	151	13	audretsch	audretsch	NOUN
gujaf-337	151	14	et	et	PROPN
gujaf-337	151	15	al	al	PROPN
gujaf-337	151	16	.	.	PROPN
gujaf-337	151	17	,	,	PUNCT
gujaf-337	151	18	2020	2020	NUM
gujaf-337	151	19	;	;	PUNCT
gujaf-337	151	20	bui	bui	PROPN
gujaf-337	151	21	et	et	PROPN
gujaf-337	151	22	al	al	PROPN
gujaf-337	151	23	.	.	PROPN
gujaf-337	151	24	,	,	PUNCT
gujaf-337	151	25	2020	2020	NUM
gujaf-337	151	26	)	)	PUNCT
gujaf-337	151	27	.	.	PUNCT
gujaf-337	152	1	this	this	DET
gujaf-337	152	2	metric	metric	NOUN
gujaf-337	152	3	is	be	AUX
gujaf-337	152	4	used	use	VERB
gujaf-337	152	5	because	because	SCONJ
gujaf-337	152	6	healthy	healthy	ADJ
gujaf-337	152	7	sales	sale	NOUN
gujaf-337	152	8	growth	growth	NOUN
gujaf-337	152	9	is	be	AUX
gujaf-337	152	10	attractive	attractive	ADJ
gujaf-337	152	11	to	to	ADP
gujaf-337	152	12	investors	investor	NOUN
gujaf-337	152	13	,	,	PUNCT
gujaf-337	152	14	signaling	signal	VERB
gujaf-337	152	15	potential	potential	ADJ
gujaf-337	152	16	profitability	profitability	NOUN
gujaf-337	152	17	and	and	CCONJ
gujaf-337	152	18	sustainability	sustainability	NOUN
gujaf-337	152	19	,	,	PUNCT
gujaf-337	152	20	which	which	PRON
gujaf-337	152	21	can	can	AUX
gujaf-337	152	22	lead	lead	VERB
gujaf-337	152	23	to	to	ADP
gujaf-337	152	24	further	further	ADJ
gujaf-337	152	25	investment	investment	NOUN
gujaf-337	152	26	and	and	CCONJ
gujaf-337	152	27	expansion	expansion	NOUN
gujaf-337	152	28	.	.	PUNCT
gujaf-337	153	1	leverage	leverage	NOUN
gujaf-337	153	2	leverage	leverage	NOUN
gujaf-337	153	3	was	be	AUX
gujaf-337	153	4	defined	define	VERB
gujaf-337	153	5	by	by	ADP
gujaf-337	153	6	senan	senan	PROPN
gujaf-337	153	7	et	et	PROPN
gujaf-337	153	8	al	al	PROPN
gujaf-337	153	9	.	.	PROPN
gujaf-337	154	1	(	(	PUNCT
gujaf-337	154	2	2021	2021	NUM
gujaf-337	154	3	)	)	PUNCT
gujaf-337	154	4	,	,	PUNCT
gujaf-337	154	5	as	as	ADP
gujaf-337	154	6	the	the	DET
gujaf-337	154	7	ratio	ratio	NOUN
gujaf-337	154	8	of	of	ADP
gujaf-337	154	9	total	total	ADJ
gujaf-337	154	10	liabilities	liability	NOUN
gujaf-337	154	11	to	to	PART
gujaf-337	154	12	total	total	ADJ
gujaf-337	154	13	assets	asset	NOUN
gujaf-337	154	14	.	.	PUNCT
gujaf-337	155	1	leverage	leverage	NOUN
gujaf-337	155	2	finance	finance	NOUN
gujaf-337	155	3	is	be	AUX
gujaf-337	155	4	the	the	DET
gujaf-337	155	5	practice	practice	NOUN
gujaf-337	155	6	of	of	ADP
gujaf-337	155	7	supporting	support	VERB
gujaf-337	155	8	a	a	DET
gujaf-337	155	9	company	company	NOUN
gujaf-337	155	10	or	or	CCONJ
gujaf-337	155	11	business	business	NOUN
gujaf-337	155	12	entity	entity	NOUN
gujaf-337	155	13	with	with	ADP
gujaf-337	155	14	debt	debt	NOUN
gujaf-337	155	15	in	in	ADP
gujaf-337	155	16	order	order	NOUN
gujaf-337	155	17	to	to	PART
gujaf-337	155	18	improve	improve	VERB
gujaf-337	155	19	its	its	PRON
gujaf-337	155	20	growth	growth	NOUN
gujaf-337	155	21	or	or	CCONJ
gujaf-337	155	22	financial	financial	ADJ
gujaf-337	155	23	performance	performance	NOUN
gujaf-337	155	24	.	.	PUNCT
gujaf-337	156	1	a	a	DET
gujaf-337	156	2	company	company	NOUN
gujaf-337	156	3	may	may	AUX
gujaf-337	156	4	use	use	VERB
gujaf-337	156	5	leverage	leverage	NOUN
gujaf-337	156	6	finance	finance	NOUN
gujaf-337	156	7	to	to	PART
gujaf-337	156	8	achieve	achieve	VERB
gujaf-337	156	9	a	a	DET
gujaf-337	156	10	specific	specific	ADJ
gujaf-337	156	11	or	or	CCONJ
gujaf-337	156	12	temporary	temporary	ADJ
gujaf-337	156	13	goal	goal	NOUN
gujaf-337	156	14	,	,	PUNCT
gujaf-337	156	15	such	such	ADJ
gujaf-337	156	16	as	as	ADP
gujaf-337	156	17	acquiring	acquire	VERB
gujaf-337	156	18	another	another	DET
gujaf-337	156	19	company	company	NOUN
gujaf-337	156	20	,	,	PUNCT
gujaf-337	156	21	effecting	effect	VERB
gujaf-337	156	22	a	a	DET
gujaf-337	156	23	buy	buy	NOUN
gujaf-337	156	24	-	-	PUNCT
gujaf-337	156	25	out	out	NOUN
gujaf-337	156	26	,	,	PUNCT
gujaf-337	156	27	purchasing	purchase	VERB
gujaf-337	156	28	shares	share	NOUN
gujaf-337	156	29	or	or	CCONJ
gujaf-337	156	30	funding	fund	VERB
gujaf-337	156	31	a	a	DET
gujaf-337	156	32	one	one	NUM
gujaf-337	156	33	-	-	PUNCT
gujaf-337	156	34	time	time	NOUN
gujaf-337	156	35	dividend	dividend	NOUN
gujaf-337	156	36	,	,	PUNCT
gujaf-337	156	37	or	or	CCONJ
gujaf-337	156	38	investing	invest	VERB
gujaf-337	156	39	in	in	ADP
gujaf-337	156	40	self	self	NOUN
gujaf-337	156	41	-	-	PUNCT
gujaf-337	156	42	sustaining	sustain	VERB
gujaf-337	156	43	cashgenerating	cashgenerating	NOUN
gujaf-337	156	44	assets	asset	NOUN
gujaf-337	156	45	(	(	PUNCT
gujaf-337	156	46	goodluck	goodluck	NOUN
gujaf-337	156	47	&	&	CCONJ
gujaf-337	156	48	iliemena	iliemena	PROPN
gujaf-337	156	49	,	,	PUNCT
gujaf-337	156	50	2022	2022	NUM
gujaf-337	156	51	)	)	PUNCT
gujaf-337	156	52	.	.	PUNCT
gujaf-337	157	1	the	the	DET
gujaf-337	157	2	decision	decision	NOUN
gujaf-337	157	3	to	to	PART
gujaf-337	157	4	finance	finance	VERB
gujaf-337	157	5	or	or	CCONJ
gujaf-337	157	6	leverage	leverage	VERB
gujaf-337	157	7	a	a	DET
gujaf-337	157	8	company	company	NOUN
gujaf-337	157	9	is	be	AUX
gujaf-337	157	10	a	a	DET
gujaf-337	157	11	crucial	crucial	ADJ
gujaf-337	157	12	managerial	managerial	ADJ
gujaf-337	157	13	decision	decision	NOUN
gujaf-337	157	14	since	since	SCONJ
gujaf-337	157	15	it	it	PRON
gujaf-337	157	16	can	can	AUX
gujaf-337	157	17	affect	affect	VERB
gujaf-337	157	18	the	the	DET
gujaf-337	157	19	firm	firm	NOUN
gujaf-337	157	20	's	's	PART
gujaf-337	157	21	value	value	NOUN
gujaf-337	157	22	,	,	PUNCT
gujaf-337	157	23	risk	risk	NOUN
gujaf-337	157	24	,	,	PUNCT
gujaf-337	157	25	and	and	CCONJ
gujaf-337	157	26	market	market	NOUN
gujaf-337	157	27	value	value	NOUN
gujaf-337	157	28	.	.	PUNCT
gujaf-337	158	1	the	the	DET
gujaf-337	158	2	debt	debt	NOUN
gujaf-337	158	3	-	-	PUNCT
gujaf-337	158	4	to	to	ADP
gujaf-337	158	5	-	-	PUNCT
gujaf-337	158	6	equity	equity	NOUN
gujaf-337	158	7	ratio	ratio	NOUN
gujaf-337	158	8	has	have	VERB
gujaf-337	158	9	an	an	DET
gujaf-337	158	10	impact	impact	NOUN
gujaf-337	158	11	on	on	ADP
gujaf-337	158	12	dividends	dividend	NOUN
gujaf-337	158	13	and	and	CCONJ
gujaf-337	158	14	risk	risk	NOUN
gujaf-337	158	15	for	for	ADP
gujaf-337	158	16	shareholders	shareholder	NOUN
gujaf-337	158	17	.	.	PUNCT
gujaf-337	159	1	this	this	PRON
gujaf-337	159	2	has	have	VERB
gujaf-337	159	3	an	an	DET
gujaf-337	159	4	impact	impact	NOUN
gujaf-337	159	5	on	on	ADP
gujaf-337	159	6	the	the	DET
gujaf-337	159	7	firm	firm	NOUN
gujaf-337	159	8	's	's	PART
gujaf-337	159	9	cost	cost	NOUN
gujaf-337	159	10	of	of	ADP
gujaf-337	159	11	capital	capital	NOUN
gujaf-337	159	12	and	and	CCONJ
gujaf-337	159	13	market	market	NOUN
gujaf-337	159	14	value	value	NOUN
gujaf-337	159	15	(	(	PUNCT
gujaf-337	159	16	pandey	pandey	PROPN
gujaf-337	159	17	&	&	CCONJ
gujaf-337	159	18	sahu	sahu	PROPN
gujaf-337	159	19	,	,	PUNCT
gujaf-337	159	20	2017	2017	NUM
gujaf-337	159	21	)	)	PUNCT
gujaf-337	159	22	.	.	PUNCT
gujaf-337	160	1	accordingly	accordingly	ADV
gujaf-337	160	2	,	,	PUNCT
gujaf-337	160	3	part	part	NOUN
gujaf-337	160	4	of	of	ADP
gujaf-337	160	5	the	the	DET
gujaf-337	160	6	growth	growth	NOUN
gujaf-337	160	7	management	management	NOUN
gujaf-337	160	8	challenge	challenge	NOUN
gujaf-337	160	9	is	be	AUX
gujaf-337	160	10	to	to	PART
gujaf-337	160	11	identify	identify	VERB
gujaf-337	160	12	an	an	DET
gujaf-337	160	13	appropriate	appropriate	ADJ
gujaf-337	160	14	degree	degree	NOUN
gujaf-337	160	15	of	of	ADP
gujaf-337	160	16	financial	financial	ADJ
gujaf-337	160	17	leverage	leverage	NOUN
gujaf-337	160	18	for	for	ADP
gujaf-337	160	19	firms	firm	NOUN
gujaf-337	160	20	.	.	PUNCT
gujaf-337	161	1	given	give	VERB
gujaf-337	161	2	the	the	DET
gujaf-337	161	3	same	same	ADJ
gujaf-337	161	4	amount	amount	NOUN
gujaf-337	161	5	of	of	ADP
gujaf-337	161	6	equity	equity	NOUN
gujaf-337	161	7	investments	investment	NOUN
gujaf-337	161	8	,	,	PUNCT
gujaf-337	161	9	equity	equity	NOUN
gujaf-337	161	10	holders	holder	NOUN
gujaf-337	161	11	keep	keep	VERB
gujaf-337	161	12	any	any	DET
gujaf-337	161	13	extra	extra	ADJ
gujaf-337	161	14	profit	profit	NOUN
gujaf-337	161	15	generated	generate	VERB
gujaf-337	161	16	by	by	ADP
gujaf-337	161	17	debt	debt	NOUN
gujaf-337	161	18	capital	capital	NOUN
gujaf-337	161	19	after	after	ADP
gujaf-337	161	20	interest	interest	NOUN
gujaf-337	161	21	payments	payment	NOUN
gujaf-337	161	22	,	,	PUNCT
gujaf-337	161	23	resulting	result	VERB
gujaf-337	161	24	in	in	ADP
gujaf-337	161	25	a	a	DET
gujaf-337	161	26	higher	high	ADJ
gujaf-337	161	27	return	return	NOUN
gujaf-337	161	28	on	on	ADP
gujaf-337	161	29	equity	equity	NOUN
gujaf-337	161	30	from	from	ADP
gujaf-337	161	31	the	the	DET
gujaf-337	161	32	increased	increase	VERB
gujaf-337	161	33	profit	profit	NOUN
gujaf-337	161	34	supplied	supply	VERB
gujaf-337	161	35	by	by	ADP
gujaf-337	161	36	debt	debt	NOUN
gujaf-337	161	37	capital	capital	NOUN
gujaf-337	161	38	through	through	ADP
gujaf-337	161	39	tax	tax	NOUN
gujaf-337	161	40	savings	saving	NOUN
gujaf-337	161	41	,	,	PUNCT
gujaf-337	161	42	so	so	ADV
gujaf-337	161	43	maintaining	maintain	VERB
gujaf-337	161	44	profit	profit	NOUN
gujaf-337	161	45	within	within	ADP
gujaf-337	161	46	the	the	DET
gujaf-337	161	47	company	company	NOUN
gujaf-337	161	48	.	.	PUNCT
gujaf-337	162	1	leverage	leverage	NOUN
gujaf-337	162	2	has	have	AUX
gujaf-337	162	3	been	be	AUX
gujaf-337	162	4	measured	measure	VERB
gujaf-337	162	5	in	in	ADP
gujaf-337	162	6	several	several	ADJ
gujaf-337	162	7	ways	way	NOUN
gujaf-337	162	8	by	by	ADP
gujaf-337	162	9	many	many	ADJ
gujaf-337	162	10	authors	author	NOUN
gujaf-337	162	11	such	such	ADJ
gujaf-337	162	12	as	as	ADP
gujaf-337	162	13	debt	debt	NOUN
gujaf-337	162	14	to	to	ADP
gujaf-337	162	15	equity	equity	NOUN
gujaf-337	162	16	,	,	PUNCT
gujaf-337	162	17	and	and	CCONJ
gujaf-337	162	18	debt	debt	NOUN
gujaf-337	162	19	to	to	ADP
gujaf-337	162	20	assets	asset	NOUN
gujaf-337	162	21	(	(	PUNCT
gujaf-337	162	22	blay	blay	PROPN
gujaf-337	162	23	et	et	PROPN
gujaf-337	162	24	al	al	PROPN
gujaf-337	162	25	.	.	PROPN
gujaf-337	162	26	,	,	PUNCT
gujaf-337	162	27	2019	2019	NUM
gujaf-337	162	28	;	;	PUNCT
gujaf-337	162	29	seran	seran	NOUN
gujaf-337	162	30	,	,	PUNCT
gujaf-337	162	31	2022	2022	NUM
gujaf-337	162	32	)	)	PUNCT
gujaf-337	162	33	.	.	PUNCT
gujaf-337	163	1	this	this	DET
gujaf-337	163	2	study	study	NOUN
gujaf-337	163	3	adopted	adopt	VERB
gujaf-337	163	4	debt	debt	NOUN
gujaf-337	163	5	to	to	ADP
gujaf-337	163	6	assets	asset	NOUN
gujaf-337	163	7	as	as	ADP
gujaf-337	163	8	the	the	DET
gujaf-337	163	9	measurement	measurement	NOUN
gujaf-337	163	10	of	of	ADP
gujaf-337	163	11	leverage	leverage	NOUN
gujaf-337	163	12	.	.	PUNCT
gujaf-337	164	1	this	this	PRON
gujaf-337	164	2	is	be	AUX
gujaf-337	164	3	because	because	SCONJ
gujaf-337	164	4	leverage	leverage	NOUN
gujaf-337	164	5	ratio	ratio	NOUN
gujaf-337	164	6	helps	help	VERB
gujaf-337	164	7	to	to	PART
gujaf-337	164	8	assess	assess	VERB
gujaf-337	164	9	a	a	DET
gujaf-337	164	10	firm	firm	NOUN
gujaf-337	164	11	’s	’s	PART
gujaf-337	164	12	financial	financial	ADJ
gujaf-337	164	13	stability	stability	NOUN
gujaf-337	164	14	and	and	CCONJ
gujaf-337	164	15	long	long	ADJ
gujaf-337	164	16	-	-	PUNCT
gujaf-337	164	17	term	term	NOUN
gujaf-337	164	18	viability	viability	NOUN
gujaf-337	164	19	.	.	PUNCT
gujaf-337	165	1	firms	firm	NOUN
gujaf-337	165	2	with	with	ADP
gujaf-337	165	3	lower	low	ADJ
gujaf-337	165	4	ratios	ratio	NOUN
gujaf-337	165	5	are	be	AUX
gujaf-337	165	6	generally	generally	ADV
gujaf-337	165	7	viewed	view	VERB
gujaf-337	165	8	as	as	ADP
gujaf-337	165	9	less	less	ADV
gujaf-337	165	10	risky	risky	ADJ
gujaf-337	165	11	to	to	ADP
gujaf-337	165	12	investors	investor	NOUN
gujaf-337	165	13	and	and	CCONJ
gujaf-337	165	14	creditors	creditor	NOUN
gujaf-337	165	15	.	.	PUNCT
gujaf-337	166	1	many	many	ADJ
gujaf-337	166	2	research	research	NOUN
gujaf-337	166	3	scholars	scholar	NOUN
gujaf-337	166	4	have	have	AUX
gujaf-337	166	5	examined	examine	VERB
gujaf-337	166	6	the	the	DET
gujaf-337	166	7	effect	effect	NOUN
gujaf-337	166	8	of	of	ADP
gujaf-337	166	9	leverage	leverage	NOUN
gujaf-337	166	10	on	on	ADP
gujaf-337	166	11	the	the	DET
gujaf-337	166	12	growth	growth	NOUN
gujaf-337	166	13	of	of	ADP
gujaf-337	166	14	companies	company	NOUN
gujaf-337	166	15	.	.	PUNCT
gujaf-337	167	1	akhtar	akhtar	PROPN
gujaf-337	167	2	et	et	PROPN
gujaf-337	167	3	al	al	PROPN
gujaf-337	167	4	.	.	PROPN
gujaf-337	167	5	(	(	PUNCT
gujaf-337	167	6	2022	2022	NUM
gujaf-337	167	7	)	)	PUNCT
gujaf-337	167	8	;	;	PUNCT
gujaf-337	167	9	anto	anto	PROPN
gujaf-337	167	10	(	(	PUNCT
gujaf-337	167	11	2019	2019	NUM
gujaf-337	167	12	)	)	PUNCT
gujaf-337	167	13	;	;	PUNCT
gujaf-337	167	14	gamlath	gamlath	NOUN
gujaf-337	167	15	(	(	PUNCT
gujaf-337	167	16	2020	2020	NUM
gujaf-337	167	17	)	)	PUNCT
gujaf-337	167	18	;	;	PUNCT
gujaf-337	167	19	markonah	markonah	PROPN
gujaf-337	167	20	et	et	PROPN
gujaf-337	167	21	al	al	PROPN
gujaf-337	167	22	.	.	PROPN
gujaf-337	167	23	(	(	PUNCT
gujaf-337	167	24	2020	2020	NUM
gujaf-337	167	25	)	)	PUNCT
gujaf-337	167	26	;	;	PUNCT
gujaf-337	167	27	and	and	CCONJ
gujaf-337	167	28	wahyudi	wahyudi	ADJ
gujaf-337	167	29	(	(	PUNCT
gujaf-337	167	30	2020	2020	NUM
gujaf-337	167	31	)	)	PUNCT
gujaf-337	167	32	;	;	PUNCT
gujaf-337	167	33	wangsih	wangsih	PROPN
gujaf-337	167	34	et	et	PROPN
gujaf-337	167	35	al	al	PROPN
gujaf-337	167	36	.	.	PROPN
gujaf-337	167	37	(	(	PUNCT
gujaf-337	167	38	2021	2021	NUM
gujaf-337	167	39	)	)	PUNCT
gujaf-337	167	40	,	,	PUNCT
gujaf-337	167	41	in	in	ADP
gujaf-337	167	42	their	their	PRON
gujaf-337	167	43	studies	study	NOUN
gujaf-337	167	44	established	establish	VERB
gujaf-337	167	45	that	that	SCONJ
gujaf-337	167	46	leverage	leverage	NOUN
gujaf-337	167	47	has	have	VERB
gujaf-337	167	48	a	a	DET
gujaf-337	167	49	significant	significant	ADJ
gujaf-337	167	50	effect	effect	NOUN
gujaf-337	167	51	on	on	ADP
gujaf-337	167	52	the	the	DET
gujaf-337	167	53	growth	growth	NOUN
gujaf-337	167	54	of	of	ADP
gujaf-337	167	55	firms	firm	NOUN
gujaf-337	167	56	,	,	PUNCT
gujaf-337	167	57	while	while	SCONJ
gujaf-337	167	58	the	the	DET
gujaf-337	167	59	studies	study	NOUN
gujaf-337	167	60	of	of	ADP
gujaf-337	167	61	dzafic	dzafic	ADJ
gujaf-337	167	62	and	and	CCONJ
gujaf-337	167	63	polic	polic	NOUN
gujaf-337	167	64	(	(	PUNCT
gujaf-337	167	65	2019	2019	NUM
gujaf-337	167	66	)	)	PUNCT
gujaf-337	167	67	;	;	PUNCT
gujaf-337	167	68	gusau	gusau	ADJ
gujaf-337	167	69	journal	journal	NOUN
gujaf-337	167	70	of	of	ADP
gujaf-337	167	71	accounting	accounting	NOUN
gujaf-337	167	72	and	and	CCONJ
gujaf-337	167	73	finance	finance	NOUN
gujaf-337	167	74	,	,	PUNCT
gujaf-337	167	75	vol	vol	NOUN
gujaf-337	167	76	.	.	PROPN
gujaf-337	167	77	5	5	NUM
gujaf-337	167	78	,	,	PUNCT
gujaf-337	167	79	issue	issue	NOUN
gujaf-337	167	80	2	2	NUM
gujaf-337	167	81	,	,	PUNCT
gujaf-337	167	82	october	october	PROPN
gujaf-337	167	83	,	,	PUNCT
gujaf-337	167	84	2024	2024	NUM
gujaf-337	167	85	318	318	NUM
gujaf-337	167	86	hamouri	hamouri	PROPN
gujaf-337	167	87	et	et	PROPN
gujaf-337	167	88	al	al	PROPN
gujaf-337	167	89	.	.	PROPN
gujaf-337	167	90	(	(	PUNCT
gujaf-337	167	91	2018	2018	NUM
gujaf-337	167	92	)	)	PUNCT
gujaf-337	167	93	found	find	VERB
gujaf-337	167	94	no	no	DET
gujaf-337	167	95	relationship	relationship	NOUN
gujaf-337	167	96	between	between	ADP
gujaf-337	167	97	leverage	leverage	NOUN
gujaf-337	167	98	and	and	CCONJ
gujaf-337	167	99	firm	firm	ADJ
gujaf-337	167	100	growth	growth	NOUN
gujaf-337	167	101	.	.	PUNCT
gujaf-337	168	1	in	in	ADP
gujaf-337	168	2	line	line	NOUN
gujaf-337	168	3	with	with	ADP
gujaf-337	168	4	this	this	PRON
gujaf-337	168	5	the	the	DET
gujaf-337	168	6	first	first	ADJ
gujaf-337	168	7	null	null	ADJ
gujaf-337	168	8	hypothesis	hypothesis	NOUN
gujaf-337	168	9	of	of	ADP
gujaf-337	168	10	the	the	DET
gujaf-337	168	11	study	study	NOUN
gujaf-337	168	12	was	be	AUX
gujaf-337	168	13	formulated	formulate	VERB
gujaf-337	168	14	as	as	ADP
gujaf-337	168	15	thus	thus	ADV
gujaf-337	168	16	:	:	PUNCT
gujaf-337	168	17	h01	h01	NOUN
gujaf-337	168	18	:	:	PUNCT
gujaf-337	168	19	leverage	leverage	NOUN
gujaf-337	168	20	has	have	VERB
gujaf-337	168	21	no	no	DET
gujaf-337	168	22	significant	significant	ADJ
gujaf-337	168	23	effect	effect	NOUN
gujaf-337	168	24	on	on	ADP
gujaf-337	168	25	the	the	DET
gujaf-337	168	26	growth	growth	NOUN
gujaf-337	168	27	of	of	ADP
gujaf-337	168	28	listed	list	VERB
gujaf-337	168	29	healthcare	healthcare	NOUN
gujaf-337	168	30	companies	company	NOUN
gujaf-337	168	31	in	in	ADP
gujaf-337	168	32	nigeria	nigeria	PROPN
gujaf-337	168	33	profitability	profitability	NOUN
gujaf-337	168	34	profitability	profitability	NOUN
gujaf-337	168	35	is	be	AUX
gujaf-337	168	36	defined	define	VERB
gujaf-337	168	37	as	as	ADP
gujaf-337	168	38	the	the	DET
gujaf-337	168	39	earnings	earning	NOUN
gujaf-337	168	40	ability	ability	NOUN
gujaf-337	168	41	of	of	ADP
gujaf-337	168	42	a	a	DET
gujaf-337	168	43	corporate	corporate	ADJ
gujaf-337	168	44	organization	organization	NOUN
gujaf-337	168	45	.	.	PUNCT
gujaf-337	169	1	it	it	PRON
gujaf-337	169	2	is	be	AUX
gujaf-337	169	3	a	a	DET
gujaf-337	169	4	typical	typical	ADJ
gujaf-337	169	5	part	part	NOUN
gujaf-337	169	6	of	of	ADP
gujaf-337	169	7	a	a	DET
gujaf-337	169	8	company	company	NOUN
gujaf-337	169	9	’s	’s	PART
gujaf-337	169	10	value	value	NOUN
gujaf-337	169	11	creation	creation	NOUN
gujaf-337	169	12	and	and	CCONJ
gujaf-337	169	13	a	a	DET
gujaf-337	169	14	very	very	ADV
gujaf-337	169	15	important	important	ADJ
gujaf-337	169	16	stride	stride	NOUN
gujaf-337	169	17	toward	toward	ADP
gujaf-337	169	18	stock	stock	NOUN
gujaf-337	169	19	holders	holder	NOUN
gujaf-337	169	20	’	'	PUNCT
gujaf-337	169	21	wealth	wealth	NOUN
gujaf-337	169	22	generation	generation	NOUN
gujaf-337	169	23	.	.	PUNCT
gujaf-337	170	1	as	as	SCONJ
gujaf-337	170	2	posited	posit	VERB
gujaf-337	170	3	by	by	ADP
gujaf-337	170	4	bakti	bakti	NOUN
gujaf-337	170	5	and	and	CCONJ
gujaf-337	170	6	nengzih	nengzih	NOUN
gujaf-337	170	7	(	(	PUNCT
gujaf-337	170	8	2023	2023	NUM
gujaf-337	170	9	)	)	PUNCT
gujaf-337	170	10	,	,	PUNCT
gujaf-337	170	11	the	the	DET
gujaf-337	170	12	ability	ability	NOUN
gujaf-337	170	13	of	of	ADP
gujaf-337	170	14	an	an	DET
gujaf-337	170	15	entity	entity	NOUN
gujaf-337	170	16	to	to	PART
gujaf-337	170	17	make	make	VERB
gujaf-337	170	18	gains	gain	NOUN
gujaf-337	170	19	by	by	ADP
gujaf-337	170	20	using	use	VERB
gujaf-337	170	21	its	its	PRON
gujaf-337	170	22	own	own	ADJ
gujaf-337	170	23	resources	resource	NOUN
gujaf-337	170	24	,	,	PUNCT
gujaf-337	170	25	such	such	ADJ
gujaf-337	170	26	as	as	ADP
gujaf-337	170	27	assets	asset	NOUN
gujaf-337	170	28	,	,	PUNCT
gujaf-337	170	29	money	money	NOUN
gujaf-337	170	30	or	or	CCONJ
gujaf-337	170	31	goods	good	NOUN
gujaf-337	170	32	is	be	AUX
gujaf-337	170	33	known	know	VERB
gujaf-337	170	34	as	as	ADP
gujaf-337	170	35	profitability	profitability	NOUN
gujaf-337	170	36	.	.	PUNCT
gujaf-337	171	1	iyafekhe	iyafekhe	ADJ
gujaf-337	171	2	and	and	CCONJ
gujaf-337	171	3	osemwegie	osemwegie	NOUN
gujaf-337	171	4	-	-	PUNCT
gujaf-337	171	5	ero	ero	PROPN
gujaf-337	171	6	(	(	PUNCT
gujaf-337	171	7	2023	2023	NUM
gujaf-337	171	8	)	)	PUNCT
gujaf-337	171	9	,	,	PUNCT
gujaf-337	171	10	stated	state	VERB
gujaf-337	171	11	that	that	SCONJ
gujaf-337	171	12	profitability	profitability	NOUN
gujaf-337	171	13	refers	refer	VERB
gujaf-337	171	14	to	to	ADP
gujaf-337	171	15	the	the	DET
gujaf-337	171	16	end	end	NOUN
gujaf-337	171	17	product	product	NOUN
gujaf-337	171	18	of	of	ADP
gujaf-337	171	19	different	different	ADJ
gujaf-337	171	20	procedures	procedure	NOUN
gujaf-337	171	21	and	and	CCONJ
gujaf-337	171	22	managerial	managerial	ADJ
gujaf-337	171	23	choices	choice	NOUN
gujaf-337	171	24	,	,	PUNCT
gujaf-337	171	25	in	in	ADP
gujaf-337	171	26	which	which	PRON
gujaf-337	171	27	these	these	DET
gujaf-337	171	28	plans	plan	NOUN
gujaf-337	171	29	and	and	CCONJ
gujaf-337	171	30	choices	choice	NOUN
gujaf-337	171	31	are	be	AUX
gujaf-337	171	32	related	relate	VERB
gujaf-337	171	33	to	to	ADP
gujaf-337	171	34	the	the	DET
gujaf-337	171	35	sourcing	sourcing	NOUN
gujaf-337	171	36	and	and	CCONJ
gujaf-337	171	37	use	use	NOUN
gujaf-337	171	38	of	of	ADP
gujaf-337	171	39	money	money	NOUN
gujaf-337	171	40	so	so	SCONJ
gujaf-337	171	41	as	as	SCONJ
gujaf-337	171	42	to	to	PART
gujaf-337	171	43	carry	carry	VERB
gujaf-337	171	44	out	out	ADP
gujaf-337	171	45	the	the	DET
gujaf-337	171	46	firm	firm	NOUN
gujaf-337	171	47	’s	’s	PART
gujaf-337	171	48	tasks	task	NOUN
gujaf-337	171	49	that	that	PRON
gujaf-337	171	50	have	have	AUX
gujaf-337	171	51	been	be	AUX
gujaf-337	171	52	summarized	summarize	VERB
gujaf-337	171	53	in	in	ADP
gujaf-337	171	54	the	the	DET
gujaf-337	171	55	statement	statement	NOUN
gujaf-337	171	56	of	of	ADP
gujaf-337	171	57	objectives	objective	NOUN
gujaf-337	171	58	and	and	CCONJ
gujaf-337	171	59	its	its	PRON
gujaf-337	171	60	fundamentals	fundamental	NOUN
gujaf-337	171	61	denoted	denote	VERB
gujaf-337	171	62	by	by	ADP
gujaf-337	171	63	financial	financial	ADJ
gujaf-337	171	64	ratios	ratio	NOUN
gujaf-337	171	65	.	.	PUNCT
gujaf-337	172	1	according	accord	VERB
gujaf-337	172	2	to	to	ADP
gujaf-337	172	3	agboma	agboma	NOUN
gujaf-337	172	4	(	(	PUNCT
gujaf-337	172	5	2021	2021	NUM
gujaf-337	172	6	)	)	PUNCT
gujaf-337	172	7	,	,	PUNCT
gujaf-337	172	8	profitability	profitability	NOUN
gujaf-337	172	9	can	can	AUX
gujaf-337	172	10	simply	simply	ADV
gujaf-337	172	11	be	be	AUX
gujaf-337	172	12	termed	term	VERB
gujaf-337	172	13	as	as	ADP
gujaf-337	172	14	the	the	DET
gujaf-337	172	15	company	company	NOUN
gujaf-337	172	16	’s	’s	PART
gujaf-337	172	17	capability	capability	NOUN
gujaf-337	172	18	to	to	PART
gujaf-337	172	19	create	create	VERB
gujaf-337	172	20	earnings	earning	NOUN
gujaf-337	172	21	by	by	ADP
gujaf-337	172	22	the	the	DET
gujaf-337	172	23	efficient	efficient	ADJ
gujaf-337	172	24	and	and	CCONJ
gujaf-337	172	25	effective	effective	ADJ
gujaf-337	172	26	deployment	deployment	NOUN
gujaf-337	172	27	of	of	ADP
gujaf-337	172	28	existing	exist	VERB
gujaf-337	172	29	resources	resource	NOUN
gujaf-337	172	30	over	over	ADP
gujaf-337	172	31	a	a	DET
gujaf-337	172	32	given	give	VERB
gujaf-337	172	33	period	period	NOUN
gujaf-337	172	34	of	of	ADP
gujaf-337	172	35	time	time	NOUN
gujaf-337	172	36	.	.	PUNCT
gujaf-337	173	1	it	it	PRON
gujaf-337	173	2	reveals	reveal	VERB
gujaf-337	173	3	the	the	DET
gujaf-337	173	4	financial	financial	ADJ
gujaf-337	173	5	circumstance	circumstance	NOUN
gujaf-337	173	6	and	and	CCONJ
gujaf-337	173	7	success	success	NOUN
gujaf-337	173	8	of	of	ADP
gujaf-337	173	9	a	a	DET
gujaf-337	173	10	firm	firm	NOUN
gujaf-337	173	11	within	within	ADP
gujaf-337	173	12	a	a	DET
gujaf-337	173	13	defined	define	VERB
gujaf-337	173	14	time	time	NOUN
gujaf-337	173	15	period	period	NOUN
gujaf-337	173	16	.	.	PUNCT
gujaf-337	174	1	profitability	profitability	NOUN
gujaf-337	174	2	determines	determine	VERB
gujaf-337	174	3	a	a	DET
gujaf-337	174	4	company	company	NOUN
gujaf-337	174	5	's	's	PART
gujaf-337	174	6	long	long	ADJ
gujaf-337	174	7	-	-	PUNCT
gujaf-337	174	8	term	term	NOUN
gujaf-337	174	9	growth	growth	NOUN
gujaf-337	174	10	possibilities	possibility	NOUN
gujaf-337	174	11	.	.	PUNCT
gujaf-337	175	1	profitability	profitability	NOUN
gujaf-337	175	2	usually	usually	ADV
gujaf-337	175	3	allows	allow	VERB
gujaf-337	175	4	for	for	ADP
gujaf-337	175	5	more	more	ADJ
gujaf-337	175	6	investment	investment	NOUN
gujaf-337	175	7	,	,	PUNCT
gujaf-337	175	8	and	and	CCONJ
gujaf-337	175	9	excellent	excellent	ADJ
gujaf-337	175	10	investments	investment	NOUN
gujaf-337	175	11	lead	lead	VERB
gujaf-337	175	12	to	to	ADP
gujaf-337	175	13	increased	increase	VERB
gujaf-337	175	14	firm	firm	ADJ
gujaf-337	175	15	growth	growth	NOUN
gujaf-337	175	16	.	.	PUNCT
gujaf-337	176	1	although	although	SCONJ
gujaf-337	176	2	reinvesting	reinveste	VERB
gujaf-337	176	3	all	all	PRON
gujaf-337	176	4	of	of	ADP
gujaf-337	176	5	a	a	DET
gujaf-337	176	6	firm	firm	NOUN
gujaf-337	176	7	's	's	PART
gujaf-337	176	8	income	income	NOUN
gujaf-337	176	9	is	be	AUX
gujaf-337	176	10	not	not	PART
gujaf-337	176	11	required	require	VERB
gujaf-337	176	12	,	,	PUNCT
gujaf-337	176	13	we	we	PRON
gujaf-337	176	14	believe	believe	VERB
gujaf-337	176	15	that	that	SCONJ
gujaf-337	176	16	all	all	DET
gujaf-337	176	17	enterprises	enterprise	NOUN
gujaf-337	176	18	will	will	AUX
gujaf-337	176	19	reinvest	reinvest	VERB
gujaf-337	176	20	at	at	ADP
gujaf-337	176	21	least	least	ADJ
gujaf-337	176	22	a	a	DET
gujaf-337	176	23	portion	portion	NOUN
gujaf-337	176	24	of	of	ADP
gujaf-337	176	25	their	their	PRON
gujaf-337	176	26	profits	profit	NOUN
gujaf-337	176	27	.	.	PUNCT
gujaf-337	177	1	profitability	profitability	NOUN
gujaf-337	177	2	has	have	AUX
gujaf-337	177	3	been	be	AUX
gujaf-337	177	4	measured	measure	VERB
gujaf-337	177	5	as	as	ADP
gujaf-337	177	6	either	either	CCONJ
gujaf-337	177	7	the	the	DET
gujaf-337	177	8	ratio	ratio	NOUN
gujaf-337	177	9	of	of	ADP
gujaf-337	177	10	profit	profit	NOUN
gujaf-337	177	11	after	after	ADP
gujaf-337	177	12	tax	tax	NOUN
gujaf-337	177	13	to	to	ADP
gujaf-337	177	14	total	total	ADJ
gujaf-337	177	15	assets	asset	NOUN
gujaf-337	177	16	or	or	CCONJ
gujaf-337	177	17	profit	profit	NOUN
gujaf-337	177	18	before	before	ADP
gujaf-337	177	19	tax	tax	NOUN
gujaf-337	177	20	over	over	ADP
gujaf-337	177	21	total	total	ADJ
gujaf-337	177	22	assets	asset	NOUN
gujaf-337	177	23	(	(	PUNCT
gujaf-337	177	24	bakti	bakti	PROPN
gujaf-337	177	25	&	&	CCONJ
gujaf-337	177	26	nengzih	nengzih	NOUN
gujaf-337	177	27	2023	2023	NUM
gujaf-337	177	28	;	;	PUNCT
gujaf-337	177	29	dahiyat	dahiyat	NOUN
gujaf-337	177	30	,	,	PUNCT
gujaf-337	177	31	2021	2021	NUM
gujaf-337	177	32	)	)	PUNCT
gujaf-337	177	33	.	.	PUNCT
gujaf-337	178	1	in	in	ADP
gujaf-337	178	2	this	this	DET
gujaf-337	178	3	study	study	NOUN
gujaf-337	178	4	,	,	PUNCT
gujaf-337	178	5	profitability	profitability	NOUN
gujaf-337	178	6	is	be	AUX
gujaf-337	178	7	measured	measure	VERB
gujaf-337	178	8	as	as	ADP
gujaf-337	178	9	profit	profit	NOUN
gujaf-337	178	10	after	after	ADP
gujaf-337	178	11	tax	tax	NOUN
gujaf-337	178	12	to	to	ADP
gujaf-337	178	13	equity	equity	NOUN
gujaf-337	178	14	as	as	SCONJ
gujaf-337	178	15	this	this	PRON
gujaf-337	178	16	reflect	reflect	VERB
gujaf-337	178	17	the	the	DET
gujaf-337	178	18	net	net	ADJ
gujaf-337	178	19	earnings	earning	NOUN
gujaf-337	178	20	available	available	ADJ
gujaf-337	178	21	to	to	ADP
gujaf-337	178	22	shareholders	shareholder	NOUN
gujaf-337	178	23	of	of	ADP
gujaf-337	178	24	the	the	DET
gujaf-337	178	25	firm	firm	NOUN
gujaf-337	178	26	.	.	PUNCT
gujaf-337	179	1	several	several	ADJ
gujaf-337	179	2	studies	study	NOUN
gujaf-337	179	3	have	have	AUX
gujaf-337	179	4	assessed	assess	VERB
gujaf-337	179	5	the	the	DET
gujaf-337	179	6	effect	effect	NOUN
gujaf-337	179	7	of	of	ADP
gujaf-337	179	8	profitability	profitability	NOUN
gujaf-337	179	9	on	on	ADP
gujaf-337	179	10	the	the	DET
gujaf-337	179	11	growth	growth	NOUN
gujaf-337	179	12	of	of	ADP
gujaf-337	179	13	firms	firm	NOUN
gujaf-337	179	14	.	.	PUNCT
gujaf-337	180	1	the	the	DET
gujaf-337	180	2	study	study	NOUN
gujaf-337	180	3	of	of	ADP
gujaf-337	180	4	iskandar	iskandar	NOUN
gujaf-337	180	5	(	(	PUNCT
gujaf-337	180	6	2021	2021	NUM
gujaf-337	180	7	)	)	PUNCT
gujaf-337	180	8	;	;	PUNCT
gujaf-337	180	9	loi	loi	PROPN
gujaf-337	180	10	and	and	CCONJ
gujaf-337	180	11	khan	khan	PROPN
gujaf-337	180	12	(	(	PUNCT
gujaf-337	180	13	2012	2012	NUM
gujaf-337	180	14	)	)	PUNCT
gujaf-337	180	15	,	,	PUNCT
gujaf-337	180	16	nurwulandari	nurwulandari	X
gujaf-337	180	17	(	(	PUNCT
gujaf-337	180	18	2021	2021	NUM
gujaf-337	180	19	)	)	PUNCT
gujaf-337	180	20	,	,	PUNCT
gujaf-337	180	21	found	find	VERB
gujaf-337	180	22	no	no	DET
gujaf-337	180	23	relationship	relationship	NOUN
gujaf-337	180	24	between	between	ADP
gujaf-337	180	25	profitability	profitability	NOUN
gujaf-337	180	26	and	and	CCONJ
gujaf-337	180	27	firm	firm	ADJ
gujaf-337	180	28	growth	growth	NOUN
gujaf-337	180	29	,	,	PUNCT
gujaf-337	180	30	whereas	whereas	ADV
gujaf-337	180	31	,	,	PUNCT
gujaf-337	180	32	afinindy	afinindy	PROPN
gujaf-337	180	33	et	et	PROPN
gujaf-337	180	34	al	al	PROPN
gujaf-337	180	35	.	.	PROPN
gujaf-337	181	1	(	(	PUNCT
gujaf-337	181	2	2021	2021	NUM
gujaf-337	181	3	)	)	PUNCT
gujaf-337	182	1	;	;	PUNCT
gujaf-337	182	2	dang	dang	INTJ
gujaf-337	182	3	et	et	PROPN
gujaf-337	182	4	al	al	PROPN
gujaf-337	182	5	.	.	PROPN
gujaf-337	183	1	(	(	PUNCT
gujaf-337	183	2	2019	2019	NUM
gujaf-337	183	3	)	)	PUNCT
gujaf-337	183	4	;	;	PUNCT
gujaf-337	183	5	novitasari	novitasari	PROPN
gujaf-337	183	6	and	and	CCONJ
gujaf-337	183	7	sunarto	sunarto	NOUN
gujaf-337	183	8	(	(	PUNCT
gujaf-337	183	9	2021	2021	NUM
gujaf-337	183	10	)	)	PUNCT
gujaf-337	183	11	;	;	PUNCT
gujaf-337	183	12	reschiwati	reschiwati	PROPN
gujaf-337	183	13	et	et	PROPN
gujaf-337	183	14	al	al	PROPN
gujaf-337	183	15	.	.	PROPN
gujaf-337	183	16	(	(	PUNCT
gujaf-337	183	17	2020	2020	NUM
gujaf-337	183	18	)	)	PUNCT
gujaf-337	183	19	,	,	PUNCT
gujaf-337	183	20	yadav	yadav	PROPN
gujaf-337	183	21	et	et	PROPN
gujaf-337	183	22	al	al	PROPN
gujaf-337	183	23	.	.	PROPN
gujaf-337	183	24	(	(	PUNCT
gujaf-337	183	25	2021	2021	NUM
gujaf-337	183	26	)	)	PUNCT
gujaf-337	183	27	,	,	PUNCT
gujaf-337	183	28	in	in	ADP
gujaf-337	183	29	their	their	PRON
gujaf-337	183	30	studies	study	NOUN
gujaf-337	183	31	established	establish	VERB
gujaf-337	183	32	a	a	DET
gujaf-337	183	33	significant	significant	ADJ
gujaf-337	183	34	relationship	relationship	NOUN
gujaf-337	183	35	between	between	ADP
gujaf-337	183	36	profitability	profitability	NOUN
gujaf-337	183	37	and	and	CCONJ
gujaf-337	183	38	firm	firm	ADJ
gujaf-337	183	39	growth	growth	NOUN
gujaf-337	183	40	.	.	PUNCT
gujaf-337	184	1	therefore	therefore	ADV
gujaf-337	184	2	,	,	PUNCT
gujaf-337	184	3	the	the	DET
gujaf-337	184	4	study	study	NOUN
gujaf-337	184	5	stated	state	VERB
gujaf-337	184	6	its	its	PRON
gujaf-337	184	7	second	second	ADJ
gujaf-337	184	8	null	null	ADJ
gujaf-337	184	9	hypotheses	hypothesis	NOUN
gujaf-337	184	10	as	as	SCONJ
gujaf-337	184	11	follows	follow	VERB
gujaf-337	184	12	:	:	PUNCT
gujaf-337	184	13	h02	h02	NOUN
gujaf-337	184	14	:	:	PUNCT
gujaf-337	184	15	profitability	profitability	NOUN
gujaf-337	184	16	has	have	VERB
gujaf-337	184	17	no	no	DET
gujaf-337	184	18	significant	significant	ADJ
gujaf-337	184	19	effect	effect	NOUN
gujaf-337	184	20	on	on	ADP
gujaf-337	184	21	the	the	DET
gujaf-337	184	22	growth	growth	NOUN
gujaf-337	184	23	of	of	ADP
gujaf-337	184	24	listed	list	VERB
gujaf-337	184	25	healthcare	healthcare	NOUN
gujaf-337	184	26	companies	company	NOUN
gujaf-337	184	27	in	in	ADP
gujaf-337	184	28	nigeria	nigeria	PROPN
gujaf-337	184	29	liquidity	liquidity	NOUN
gujaf-337	184	30	liquidity	liquidity	NOUN
gujaf-337	184	31	can	can	AUX
gujaf-337	184	32	be	be	AUX
gujaf-337	184	33	defined	define	VERB
gujaf-337	184	34	as	as	ADP
gujaf-337	184	35	the	the	DET
gujaf-337	184	36	balance	balance	NOUN
gujaf-337	184	37	of	of	ADP
gujaf-337	184	38	assets	asset	NOUN
gujaf-337	184	39	in	in	ADP
gujaf-337	184	40	the	the	DET
gujaf-337	184	41	form	form	NOUN
gujaf-337	184	42	of	of	ADP
gujaf-337	184	43	cash	cash	NOUN
gujaf-337	184	44	or	or	CCONJ
gujaf-337	184	45	readily	readily	ADV
gujaf-337	184	46	convertible	convertible	ADJ
gujaf-337	184	47	cash	cash	NOUN
gujaf-337	184	48	(	(	PUNCT
gujaf-337	184	49	current	current	ADJ
gujaf-337	184	50	assets	asset	NOUN
gujaf-337	184	51	)	)	PUNCT
gujaf-337	184	52	and	and	CCONJ
gujaf-337	184	53	obligations	obligation	NOUN
gujaf-337	184	54	in	in	ADP
gujaf-337	184	55	the	the	DET
gujaf-337	184	56	form	form	NOUN
gujaf-337	184	57	of	of	ADP
gujaf-337	184	58	cash	cash	NOUN
gujaf-337	184	59	or	or	CCONJ
gujaf-337	184	60	readily	readily	ADV
gujaf-337	184	61	convertible	convertible	ADJ
gujaf-337	184	62	cash	cash	NOUN
gujaf-337	184	63	(	(	PUNCT
gujaf-337	184	64	current	current	ADJ
gujaf-337	184	65	liabilities	liability	NOUN
gujaf-337	184	66	)	)	PUNCT
gujaf-337	184	67	(	(	PUNCT
gujaf-337	184	68	dahiyat	dahiyat	PROPN
gujaf-337	184	69	,	,	PUNCT
gujaf-337	184	70	2016	2016	NUM
gujaf-337	184	71	)	)	PUNCT
gujaf-337	184	72	.	.	PUNCT
gujaf-337	185	1	liquidity	liquidity	NOUN
gujaf-337	185	2	is	be	AUX
gujaf-337	185	3	also	also	ADV
gujaf-337	185	4	described	describe	VERB
gujaf-337	185	5	as	as	ADP
gujaf-337	185	6	the	the	DET
gujaf-337	185	7	ability	ability	NOUN
gujaf-337	185	8	to	to	PART
gujaf-337	185	9	provide	provide	VERB
gujaf-337	185	10	funds	fund	NOUN
gujaf-337	185	11	on	on	ADP
gujaf-337	185	12	demand	demand	NOUN
gujaf-337	185	13	to	to	PART
gujaf-337	185	14	fulfill	fulfill	VERB
gujaf-337	185	15	day	day	NOUN
gujaf-337	185	16	-	-	PUNCT
gujaf-337	185	17	to	to	ADP
gujaf-337	185	18	-	-	PUNCT
gujaf-337	185	19	day	day	NOUN
gujaf-337	185	20	needs	need	NOUN
gujaf-337	185	21	(	(	PUNCT
gujaf-337	185	22	muthike	muthike	ADJ
gujaf-337	185	23	,	,	PUNCT
gujaf-337	185	24	2017	2017	NUM
gujaf-337	185	25	)	)	PUNCT
gujaf-337	185	26	.	.	PUNCT
gujaf-337	186	1	liquidity	liquidity	NOUN
gujaf-337	186	2	ratios	ratio	NOUN
gujaf-337	186	3	are	be	AUX
gujaf-337	186	4	a	a	DET
gujaf-337	186	5	set	set	NOUN
gujaf-337	186	6	of	of	ADP
gujaf-337	186	7	ratios	ratio	NOUN
gujaf-337	186	8	used	use	VERB
gujaf-337	186	9	to	to	PART
gujaf-337	186	10	calculate	calculate	VERB
gujaf-337	186	11	a	a	DET
gujaf-337	186	12	company	company	NOUN
gujaf-337	186	13	's	's	PART
gujaf-337	186	14	liquidity	liquidity	NOUN
gujaf-337	186	15	position	position	NOUN
gujaf-337	186	16	.	.	PUNCT
gujaf-337	187	1	these	these	DET
gujaf-337	187	2	ratios	ratio	NOUN
gujaf-337	187	3	aid	aid	VERB
gujaf-337	187	4	in	in	ADP
gujaf-337	187	5	determining	determine	VERB
gujaf-337	187	6	whether	whether	SCONJ
gujaf-337	187	7	a	a	DET
gujaf-337	187	8	company	company	NOUN
gujaf-337	187	9	will	will	AUX
gujaf-337	187	10	be	be	AUX
gujaf-337	187	11	able	able	ADJ
gujaf-337	187	12	to	to	PART
gujaf-337	187	13	satisfy	satisfy	VERB
gujaf-337	187	14	its	its	PRON
gujaf-337	187	15	short	short	ADJ
gujaf-337	187	16	-	-	PUNCT
gujaf-337	187	17	term	term	NOUN
gujaf-337	187	18	financial	financial	ADJ
gujaf-337	187	19	obligations	obligation	NOUN
gujaf-337	187	20	.	.	PUNCT
gujaf-337	188	1	according	accord	VERB
gujaf-337	188	2	to	to	ADP
gujaf-337	188	3	dadepo	dadepo	NOUN
gujaf-337	188	4	,	,	PUNCT
gujaf-337	188	5	and	and	CCONJ
gujaf-337	188	6	afolabi	afolabi	NOUN
gujaf-337	188	7	,	,	PUNCT
gujaf-337	188	8	(	(	PUNCT
gujaf-337	188	9	2020	2020	NUM
gujaf-337	188	10	)	)	PUNCT
gujaf-337	188	11	liquidity	liquidity	NOUN
gujaf-337	188	12	is	be	AUX
gujaf-337	188	13	a	a	DET
gujaf-337	188	14	key	key	ADJ
gujaf-337	188	15	financial	financial	ADJ
gujaf-337	188	16	indicator	indicator	NOUN
gujaf-337	188	17	that	that	PRON
gujaf-337	188	18	determines	determine	VERB
gujaf-337	188	19	whether	whether	SCONJ
gujaf-337	188	20	a	a	DET
gujaf-337	188	21	company	company	NOUN
gujaf-337	188	22	can	can	AUX
gujaf-337	188	23	satisfy	satisfy	VERB
gujaf-337	188	24	its	its	PRON
gujaf-337	188	25	short	short	ADJ
gujaf-337	188	26	-	-	PUNCT
gujaf-337	188	27	term	term	NOUN
gujaf-337	188	28	obligations	obligation	NOUN
gujaf-337	188	29	without	without	ADP
gujaf-337	188	30	suffering	suffer	VERB
gujaf-337	188	31	unfavorable	unfavorable	ADJ
gujaf-337	188	32	losses	loss	NOUN
gujaf-337	188	33	.	.	PUNCT
gujaf-337	189	1	the	the	DET
gujaf-337	189	2	liquidity	liquidity	NOUN
gujaf-337	189	3	ratio	ratio	NOUN
gujaf-337	189	4	is	be	AUX
gujaf-337	189	5	useful	useful	ADJ
gujaf-337	189	6	in	in	ADP
gujaf-337	189	7	determining	determine	VERB
gujaf-337	189	8	a	a	DET
gujaf-337	189	9	company	company	NOUN
gujaf-337	189	10	's	's	PART
gujaf-337	189	11	level	level	NOUN
gujaf-337	189	12	of	of	ADP
gujaf-337	189	13	liquidity	liquidity	NOUN
gujaf-337	189	14	management	management	NOUN
gujaf-337	189	15	.	.	PUNCT
gujaf-337	190	1	any	any	DET
gujaf-337	190	2	firm	firm	NOUN
gujaf-337	190	3	with	with	ADP
gujaf-337	190	4	a	a	DET
gujaf-337	190	5	weak	weak	ADJ
gujaf-337	190	6	liquidity	liquidity	NOUN
gujaf-337	190	7	position	position	NOUN
gujaf-337	190	8	,	,	PUNCT
gujaf-337	190	9	on	on	ADP
gujaf-337	190	10	the	the	DET
gujaf-337	190	11	other	other	ADJ
gujaf-337	190	12	hand	hand	NOUN
gujaf-337	190	13	,	,	PUNCT
gujaf-337	190	14	would	would	AUX
gujaf-337	190	15	frighten	frighten	VERB
gujaf-337	190	16	suppliers	supplier	NOUN
gujaf-337	190	17	and	and	CCONJ
gujaf-337	190	18	creditors	creditor	NOUN
gujaf-337	190	19	,	,	PUNCT
gujaf-337	190	20	particularly	particularly	ADV
gujaf-337	190	21	banks	bank	NOUN
gujaf-337	190	22	,	,	PUNCT
gujaf-337	190	23	which	which	PRON
gujaf-337	190	24	frequently	frequently	ADV
gujaf-337	190	25	place	place	VERB
gujaf-337	190	26	minimum	minimum	ADJ
gujaf-337	190	27	liquidity	liquidity	NOUN
gujaf-337	190	28	limitations	limitation	NOUN
gujaf-337	190	29	in	in	ADP
gujaf-337	190	30	their	their	PRON
gujaf-337	190	31	loan	loan	NOUN
gujaf-337	190	32	agreements	agreement	NOUN
gujaf-337	190	33	with	with	ADP
gujaf-337	190	34	firms	firm	NOUN
gujaf-337	190	35	,	,	PUNCT
gujaf-337	190	36	as	as	ADV
gujaf-337	190	37	well	well	ADV
gujaf-337	190	38	as	as	ADP
gujaf-337	190	39	shareholders	shareholder	NOUN
gujaf-337	190	40	,	,	PUNCT
gujaf-337	190	41	who	who	PRON
gujaf-337	190	42	would	would	AUX
gujaf-337	190	43	fear	fear	VERB
gujaf-337	190	44	that	that	SCONJ
gujaf-337	190	45	the	the	DET
gujaf-337	190	46	firm	firm	NOUN
gujaf-337	190	47	is	be	AUX
gujaf-337	190	48	experiencing	experience	VERB
gujaf-337	190	49	growth	growth	NOUN
gujaf-337	190	50	problems	problem	NOUN
gujaf-337	190	51	.	.	PUNCT
gujaf-337	191	1	several	several	ADJ
gujaf-337	191	2	authors	author	NOUN
gujaf-337	191	3	have	have	AUX
gujaf-337	191	4	measure	measure	NOUN
gujaf-337	191	5	liquidity	liquidity	NOUN
gujaf-337	191	6	in	in	ADP
gujaf-337	191	7	different	different	ADJ
gujaf-337	191	8	ways	way	NOUN
gujaf-337	191	9	.	.	PUNCT
gujaf-337	192	1	such	such	ADJ
gujaf-337	192	2	as	as	ADP
gujaf-337	192	3	current	current	ADJ
gujaf-337	192	4	ratio	ratio	NOUN
gujaf-337	192	5	,	,	PUNCT
gujaf-337	192	6	cash	cash	NOUN
gujaf-337	192	7	ratio	ratio	NOUN
gujaf-337	192	8	,	,	PUNCT
gujaf-337	192	9	quick	quick	ADJ
gujaf-337	192	10	ratio	ratio	NOUN
gujaf-337	192	11	,	,	PUNCT
gujaf-337	192	12	current	current	ADJ
gujaf-337	192	13	assets	asset	NOUN
gujaf-337	192	14	to	to	ADP
gujaf-337	192	15	current	current	ADJ
gujaf-337	192	16	liabilities	liability	NOUN
gujaf-337	192	17	among	among	ADP
gujaf-337	192	18	others	other	NOUN
gujaf-337	192	19	(	(	PUNCT
gujaf-337	192	20	egiyi	egiyi	PROPN
gujaf-337	192	21	&	&	CCONJ
gujaf-337	192	22	agu	agu	PROPN
gujaf-337	192	23	,	,	PUNCT
gujaf-337	192	24	2023	2023	NUM
gujaf-337	192	25	;	;	PUNCT
gujaf-337	192	26	nworie	nworie	PROPN
gujaf-337	192	27	et	et	PROPN
gujaf-337	192	28	al	al	PROPN
gujaf-337	192	29	.	.	PROPN
gujaf-337	192	30	,	,	PUNCT
gujaf-337	192	31	2023	2023	NUM
gujaf-337	192	32	;	;	PUNCT
gujaf-337	192	33	nworie	nworie	PROPN
gujaf-337	192	34	&	&	CCONJ
gujaf-337	192	35	gusau	gusau	PROPN
gujaf-337	192	36	journal	journal	PROPN
gujaf-337	192	37	of	of	ADP
gujaf-337	192	38	accounting	accounting	NOUN
gujaf-337	192	39	and	and	CCONJ
gujaf-337	192	40	finance	finance	NOUN
gujaf-337	192	41	,	,	PUNCT
gujaf-337	192	42	vol	vol	NOUN
gujaf-337	192	43	.	.	PROPN
gujaf-337	192	44	5	5	NUM
gujaf-337	192	45	,	,	PUNCT
gujaf-337	192	46	issue	issue	NOUN
gujaf-337	192	47	2	2	NUM
gujaf-337	192	48	,	,	PUNCT
gujaf-337	192	49	october	october	PROPN
gujaf-337	192	50	,	,	PUNCT
gujaf-337	192	51	2024	2024	NUM
gujaf-337	192	52	319	319	NUM
gujaf-337	192	53	ofoje	ofoje	NOUN
gujaf-337	192	54	,	,	PUNCT
gujaf-337	192	55	2022	2022	NUM
gujaf-337	192	56	)	)	PUNCT
gujaf-337	192	57	.	.	PUNCT
gujaf-337	193	1	however	however	ADV
gujaf-337	193	2	,	,	PUNCT
gujaf-337	193	3	this	this	DET
gujaf-337	193	4	study	study	NOUN
gujaf-337	193	5	made	make	VERB
gujaf-337	193	6	use	use	NOUN
gujaf-337	193	7	of	of	ADP
gujaf-337	193	8	the	the	DET
gujaf-337	193	9	current	current	ADJ
gujaf-337	193	10	assets	asset	NOUN
gujaf-337	193	11	to	to	ADP
gujaf-337	193	12	current	current	ADJ
gujaf-337	193	13	liabilities	liability	NOUN
gujaf-337	193	14	as	as	ADP
gujaf-337	193	15	the	the	DET
gujaf-337	193	16	proxy	proxy	NOUN
gujaf-337	193	17	for	for	ADP
gujaf-337	193	18	liquidity	liquidity	NOUN
gujaf-337	193	19	because	because	SCONJ
gujaf-337	193	20	it	it	PRON
gujaf-337	193	21	helps	help	VERB
gujaf-337	193	22	to	to	PART
gujaf-337	193	23	assess	assess	VERB
gujaf-337	193	24	the	the	DET
gujaf-337	193	25	financial	financial	ADJ
gujaf-337	193	26	health	health	NOUN
gujaf-337	193	27	of	of	ADP
gujaf-337	193	28	a	a	DET
gujaf-337	193	29	firm	firm	NOUN
gujaf-337	193	30	.	.	PUNCT
gujaf-337	194	1	previous	previous	ADJ
gujaf-337	194	2	studies	study	NOUN
gujaf-337	194	3	have	have	AUX
gujaf-337	194	4	reported	report	VERB
gujaf-337	194	5	contradicting	contradict	VERB
gujaf-337	194	6	results	result	NOUN
gujaf-337	194	7	regarding	regard	VERB
gujaf-337	194	8	the	the	DET
gujaf-337	194	9	relationship	relationship	NOUN
gujaf-337	194	10	between	between	ADP
gujaf-337	194	11	liquidity	liquidity	NOUN
gujaf-337	194	12	and	and	CCONJ
gujaf-337	194	13	firm	firm	ADJ
gujaf-337	194	14	growth	growth	NOUN
gujaf-337	194	15	.	.	PUNCT
gujaf-337	195	1	reschiwati	reschiwati	PROPN
gujaf-337	195	2	et	et	PROPN
gujaf-337	195	3	al	al	PROPN
gujaf-337	195	4	.	.	PROPN
gujaf-337	195	5	(	(	PUNCT
gujaf-337	195	6	2020	2020	NUM
gujaf-337	195	7	)	)	PUNCT
gujaf-337	195	8	;	;	PUNCT
gujaf-337	195	9	susilo	susilo	NOUN
gujaf-337	195	10	(	(	PUNCT
gujaf-337	195	11	2022	2022	NUM
gujaf-337	195	12	)	)	PUNCT
gujaf-337	195	13	,	,	PUNCT
gujaf-337	195	14	in	in	ADP
gujaf-337	195	15	the	the	DET
gujaf-337	195	16	studies	study	NOUN
gujaf-337	195	17	discovered	discover	VERB
gujaf-337	195	18	significant	significant	ADJ
gujaf-337	195	19	effect	effect	NOUN
gujaf-337	195	20	of	of	ADP
gujaf-337	195	21	liquidity	liquidity	NOUN
gujaf-337	195	22	on	on	ADP
gujaf-337	195	23	firm	firm	ADJ
gujaf-337	195	24	growth	growth	NOUN
gujaf-337	195	25	.	.	PUNCT
gujaf-337	196	1	while	while	SCONJ
gujaf-337	196	2	,	,	PUNCT
gujaf-337	196	3	loi	loi	NOUN
gujaf-337	196	4	and	and	CCONJ
gujaf-337	196	5	khan	khan	PROPN
gujaf-337	196	6	(	(	PUNCT
gujaf-337	196	7	2012	2012	NUM
gujaf-337	196	8	)	)	PUNCT
gujaf-337	196	9	;	;	PUNCT
gujaf-337	196	10	putro	putro	X
gujaf-337	196	11	(	(	PUNCT
gujaf-337	196	12	2021	2021	NUM
gujaf-337	196	13	)	)	PUNCT
gujaf-337	196	14	,	,	PUNCT
gujaf-337	196	15	found	find	VERB
gujaf-337	196	16	no	no	DET
gujaf-337	196	17	relationship	relationship	NOUN
gujaf-337	196	18	between	between	ADP
gujaf-337	196	19	liquidity	liquidity	NOUN
gujaf-337	196	20	and	and	CCONJ
gujaf-337	196	21	firm	firm	ADJ
gujaf-337	196	22	growth	growth	NOUN
gujaf-337	196	23	.	.	PUNCT
gujaf-337	197	1	based	base	VERB
gujaf-337	197	2	on	on	ADP
gujaf-337	197	3	this	this	PRON
gujaf-337	197	4	,	,	PUNCT
gujaf-337	197	5	the	the	DET
gujaf-337	197	6	third	third	ADJ
gujaf-337	197	7	null	null	ADJ
gujaf-337	197	8	hypothesis	hypothesis	NOUN
gujaf-337	197	9	formulated	formulate	VERB
gujaf-337	197	10	in	in	ADP
gujaf-337	197	11	the	the	DET
gujaf-337	197	12	study	study	NOUN
gujaf-337	197	13	is	be	AUX
gujaf-337	197	14	as	as	ADP
gujaf-337	197	15	thus	thus	ADV
gujaf-337	197	16	:	:	PUNCT
gujaf-337	197	17	h03	h03	NOUN
gujaf-337	197	18	:	:	PUNCT
gujaf-337	197	19	liquidity	liquidity	NOUN
gujaf-337	197	20	has	have	VERB
gujaf-337	197	21	no	no	DET
gujaf-337	197	22	significant	significant	ADJ
gujaf-337	197	23	effect	effect	NOUN
gujaf-337	197	24	on	on	ADP
gujaf-337	197	25	the	the	DET
gujaf-337	197	26	growth	growth	NOUN
gujaf-337	197	27	of	of	ADP
gujaf-337	197	28	listed	list	VERB
gujaf-337	197	29	healthcare	healthcare	NOUN
gujaf-337	197	30	companies	company	NOUN
gujaf-337	197	31	in	in	ADP
gujaf-337	197	32	nigeria	nigeria	PROPN
gujaf-337	197	33	firm	firm	ADJ
gujaf-337	197	34	size	size	NOUN
gujaf-337	197	35	in	in	ADP
gujaf-337	197	36	the	the	DET
gujaf-337	197	37	literature	literature	NOUN
gujaf-337	197	38	,	,	PUNCT
gujaf-337	197	39	firm	firm	ADJ
gujaf-337	197	40	size	size	NOUN
gujaf-337	197	41	has	have	AUX
gujaf-337	197	42	been	be	AUX
gujaf-337	197	43	characterized	characterize	VERB
gujaf-337	197	44	in	in	ADP
gujaf-337	197	45	a	a	DET
gujaf-337	197	46	variety	variety	NOUN
gujaf-337	197	47	of	of	ADP
gujaf-337	197	48	ways	way	NOUN
gujaf-337	197	49	,	,	PUNCT
gujaf-337	197	50	including	include	VERB
gujaf-337	197	51	total	total	ADJ
gujaf-337	197	52	assets	asset	NOUN
gujaf-337	197	53	,	,	PUNCT
gujaf-337	197	54	scope	scope	NOUN
gujaf-337	197	55	of	of	ADP
gujaf-337	197	56	operations	operation	NOUN
gujaf-337	197	57	,	,	PUNCT
gujaf-337	197	58	and	and	CCONJ
gujaf-337	197	59	personnel	personnel	NOUN
gujaf-337	197	60	count	count	NOUN
gujaf-337	197	61	.	.	PUNCT
gujaf-337	198	1	according	accord	VERB
gujaf-337	198	2	to	to	ADP
gujaf-337	198	3	zuhroh	zuhroh	PROPN
gujaf-337	198	4	(	(	PUNCT
gujaf-337	198	5	2019	2019	NUM
gujaf-337	198	6	)	)	PUNCT
gujaf-337	198	7	,	,	PUNCT
gujaf-337	198	8	firm	firm	ADJ
gujaf-337	198	9	size	size	NOUN
gujaf-337	198	10	is	be	AUX
gujaf-337	198	11	a	a	DET
gujaf-337	198	12	range	range	NOUN
gujaf-337	198	13	of	of	ADP
gujaf-337	198	14	levels	level	NOUN
gujaf-337	198	15	used	use	VERB
gujaf-337	198	16	for	for	ADP
gujaf-337	198	17	measuring	measure	VERB
gujaf-337	198	18	the	the	DET
gujaf-337	198	19	size	size	NOUN
gujaf-337	198	20	of	of	ADP
gujaf-337	198	21	an	an	DET
gujaf-337	198	22	organization	organization	NOUN
gujaf-337	198	23	by	by	ADP
gujaf-337	198	24	considering	consider	VERB
gujaf-337	198	25	various	various	ADJ
gujaf-337	198	26	models	model	NOUN
gujaf-337	198	27	such	such	ADJ
gujaf-337	198	28	as	as	ADP
gujaf-337	198	29	:	:	PUNCT
gujaf-337	198	30	stock	stock	NOUN
gujaf-337	198	31	market	market	NOUN
gujaf-337	198	32	value	value	NOUN
gujaf-337	198	33	,	,	PUNCT
gujaf-337	198	34	total	total	ADJ
gujaf-337	198	35	assets	asset	NOUN
gujaf-337	198	36	,	,	PUNCT
gujaf-337	198	37	total	total	ADJ
gujaf-337	198	38	employees	employee	NOUN
gujaf-337	198	39	,	,	PUNCT
gujaf-337	198	40	total	total	ADJ
gujaf-337	198	41	sales	sale	NOUN
gujaf-337	198	42	and	and	CCONJ
gujaf-337	198	43	the	the	DET
gujaf-337	198	44	like	like	ADJ
gujaf-337	198	45	.	.	PUNCT
gujaf-337	199	1	sudrajat	sudrajat	PROPN
gujaf-337	199	2	and	and	CCONJ
gujaf-337	199	3	setiyawati	setiyawati	NOUN
gujaf-337	199	4	(	(	PUNCT
gujaf-337	199	5	2021	2021	NUM
gujaf-337	199	6	)	)	PUNCT
gujaf-337	199	7	,	,	PUNCT
gujaf-337	199	8	posited	posit	VERB
gujaf-337	199	9	that	that	SCONJ
gujaf-337	199	10	firm	firm	ADJ
gujaf-337	199	11	size	size	NOUN
gujaf-337	199	12	is	be	AUX
gujaf-337	199	13	the	the	DET
gujaf-337	199	14	extent	extent	NOUN
gujaf-337	199	15	to	to	PART
gujaf-337	199	16	which	which	PRON
gujaf-337	199	17	a	a	DET
gujaf-337	199	18	company	company	NOUN
gujaf-337	199	19	can	can	AUX
gujaf-337	199	20	be	be	AUX
gujaf-337	199	21	reflected	reflect	VERB
gujaf-337	199	22	or	or	CCONJ
gujaf-337	199	23	valued	value	VERB
gujaf-337	199	24	by	by	ADP
gujaf-337	199	25	entire	entire	ADJ
gujaf-337	199	26	assets	asset	NOUN
gujaf-337	199	27	,	,	PUNCT
gujaf-337	199	28	total	total	ADJ
gujaf-337	199	29	profit	profit	NOUN
gujaf-337	199	30	,	,	PUNCT
gujaf-337	199	31	total	total	ADJ
gujaf-337	199	32	sales	sale	NOUN
gujaf-337	199	33	,	,	PUNCT
gujaf-337	199	34	tax	tax	NOUN
gujaf-337	199	35	expense	expense	NOUN
gujaf-337	199	36	and	and	CCONJ
gujaf-337	199	37	others	other	NOUN
gujaf-337	199	38	.	.	PUNCT
gujaf-337	200	1	corporate	corporate	ADJ
gujaf-337	200	2	size	size	NOUN
gujaf-337	200	3	reveals	reveal	VERB
gujaf-337	200	4	how	how	SCONJ
gujaf-337	200	5	huge	huge	ADJ
gujaf-337	200	6	an	an	DET
gujaf-337	200	7	entity	entity	NOUN
gujaf-337	200	8	is	be	AUX
gujaf-337	200	9	in	in	ADP
gujaf-337	200	10	assets	asset	NOUN
gujaf-337	200	11	,	,	PUNCT
gujaf-337	200	12	number	number	NOUN
gujaf-337	200	13	of	of	ADP
gujaf-337	200	14	investors	investor	NOUN
gujaf-337	200	15	and	and	CCONJ
gujaf-337	200	16	staff	staff	NOUN
gujaf-337	200	17	.	.	PUNCT
gujaf-337	201	1	big	big	ADJ
gujaf-337	201	2	firms	firm	NOUN
gujaf-337	201	3	have	have	VERB
gujaf-337	201	4	more	more	ADJ
gujaf-337	201	5	investors	investor	NOUN
gujaf-337	201	6	in	in	ADP
gujaf-337	201	7	their	their	PRON
gujaf-337	201	8	organizational	organizational	ADJ
gujaf-337	201	9	field	field	NOUN
gujaf-337	201	10	.	.	PUNCT
gujaf-337	202	1	therefore	therefore	ADV
gujaf-337	202	2	,	,	PUNCT
gujaf-337	202	3	they	they	PRON
gujaf-337	202	4	are	be	AUX
gujaf-337	202	5	vulnerable	vulnerable	ADJ
gujaf-337	202	6	to	to	ADP
gujaf-337	202	7	examination	examination	NOUN
gujaf-337	202	8	by	by	ADP
gujaf-337	202	9	many	many	ADJ
gujaf-337	202	10	stakeholders	stakeholder	NOUN
gujaf-337	202	11	in	in	ADP
gujaf-337	202	12	the	the	DET
gujaf-337	202	13	corporate	corporate	ADJ
gujaf-337	202	14	environment	environment	NOUN
gujaf-337	202	15	(	(	PUNCT
gujaf-337	202	16	kaoje	kaoje	PROPN
gujaf-337	202	17	&	&	CCONJ
gujaf-337	202	18	auwal	auwal	PROPN
gujaf-337	202	19	,	,	PUNCT
gujaf-337	202	20	2020	2020	NUM
gujaf-337	202	21	)	)	PUNCT
gujaf-337	202	22	.	.	PUNCT
gujaf-337	203	1	the	the	DET
gujaf-337	203	2	study	study	NOUN
gujaf-337	203	3	measured	measure	VERB
gujaf-337	203	4	firm	firm	ADJ
gujaf-337	203	5	size	size	NOUN
gujaf-337	203	6	as	as	SCONJ
gujaf-337	203	7	the	the	DET
gujaf-337	203	8	natural	natural	ADJ
gujaf-337	203	9	log	log	NOUN
gujaf-337	203	10	of	of	ADP
gujaf-337	203	11	total	total	ADJ
gujaf-337	203	12	assets	asset	NOUN
gujaf-337	203	13	of	of	ADP
gujaf-337	203	14	the	the	DET
gujaf-337	203	15	firm	firm	NOUN
gujaf-337	203	16	the	the	DET
gujaf-337	203	17	total	total	ADJ
gujaf-337	203	18	assets	asset	NOUN
gujaf-337	203	19	is	be	AUX
gujaf-337	203	20	used	use	VERB
gujaf-337	203	21	because	because	SCONJ
gujaf-337	203	22	it	it	PRON
gujaf-337	203	23	is	be	AUX
gujaf-337	203	24	believed	believe	VERB
gujaf-337	203	25	that	that	SCONJ
gujaf-337	203	26	larger	large	ADJ
gujaf-337	203	27	companies	company	NOUN
gujaf-337	203	28	are	be	AUX
gujaf-337	203	29	thought	think	VERB
gujaf-337	203	30	to	to	PART
gujaf-337	203	31	have	have	VERB
gujaf-337	203	32	more	more	ADJ
gujaf-337	203	33	resources	resource	NOUN
gujaf-337	203	34	at	at	ADP
gujaf-337	203	35	their	their	PRON
gujaf-337	203	36	disposal	disposal	NOUN
gujaf-337	203	37	and	and	CCONJ
gujaf-337	203	38	thus	thus	ADV
gujaf-337	203	39	the	the	DET
gujaf-337	203	40	financial	financial	ADJ
gujaf-337	203	41	means	mean	NOUN
gujaf-337	203	42	to	to	PART
gujaf-337	203	43	commit	commit	VERB
gujaf-337	203	44	to	to	ADP
gujaf-337	203	45	multiple	multiple	ADJ
gujaf-337	203	46	investment	investment	NOUN
gujaf-337	203	47	opportunities	opportunity	NOUN
gujaf-337	203	48	.	.	PUNCT
gujaf-337	204	1	these	these	DET
gujaf-337	204	2	many	many	ADJ
gujaf-337	204	3	investment	investment	NOUN
gujaf-337	204	4	alternatives	alternative	NOUN
gujaf-337	204	5	may	may	AUX
gujaf-337	204	6	result	result	VERB
gujaf-337	204	7	in	in	ADP
gujaf-337	204	8	firm	firm	ADJ
gujaf-337	204	9	expansion	expansion	NOUN
gujaf-337	204	10	.	.	PUNCT
gujaf-337	205	1	however	however	ADV
gujaf-337	205	2	,	,	PUNCT
gujaf-337	205	3	for	for	ADP
gujaf-337	205	4	companies	company	NOUN
gujaf-337	205	5	that	that	PRON
gujaf-337	205	6	grow	grow	VERB
gujaf-337	205	7	to	to	PART
gujaf-337	205	8	be	be	AUX
gujaf-337	205	9	extremely	extremely	ADV
gujaf-337	205	10	large	large	ADJ
gujaf-337	205	11	,	,	PUNCT
gujaf-337	205	12	the	the	DET
gujaf-337	205	13	impact	impact	NOUN
gujaf-337	205	14	of	of	ADP
gujaf-337	205	15	size	size	NOUN
gujaf-337	205	16	may	may	AUX
gujaf-337	205	17	be	be	AUX
gujaf-337	205	18	negative	negative	ADJ
gujaf-337	205	19	due	due	ADJ
gujaf-337	205	20	to	to	ADP
gujaf-337	205	21	bureaucratic	bureaucratic	ADJ
gujaf-337	205	22	and	and	CCONJ
gujaf-337	205	23	other	other	ADJ
gujaf-337	205	24	factors	factor	NOUN
gujaf-337	205	25	.	.	PUNCT
gujaf-337	206	1	hapsoro	hapsoro	PROPN
gujaf-337	206	2	and	and	CCONJ
gujaf-337	206	3	falih	falih	ADJ
gujaf-337	206	4	(	(	PUNCT
gujaf-337	206	5	2020	2020	NUM
gujaf-337	206	6	)	)	PUNCT
gujaf-337	206	7	,	,	PUNCT
gujaf-337	206	8	radja	radja	PROPN
gujaf-337	206	9	et	et	PROPN
gujaf-337	206	10	al	al	PROPN
gujaf-337	206	11	.	.	PROPN
gujaf-337	206	12	(	(	PUNCT
gujaf-337	206	13	2020	2020	NUM
gujaf-337	206	14	)	)	PUNCT
gujaf-337	206	15	,	,	PUNCT
gujaf-337	206	16	stancu	stancu	PROPN
gujaf-337	206	17	et	et	PROPN
gujaf-337	206	18	al	al	PROPN
gujaf-337	206	19	.	.	PROPN
gujaf-337	206	20	(	(	PUNCT
gujaf-337	206	21	2021	2021	NUM
gujaf-337	206	22	)	)	PUNCT
gujaf-337	206	23	,	,	PUNCT
gujaf-337	206	24	sudiyatno	sudiyatno	VERB
gujaf-337	206	25	et	et	PROPN
gujaf-337	206	26	al	al	PROPN
gujaf-337	206	27	.	.	PROPN
gujaf-337	207	1	(	(	PUNCT
gujaf-337	207	2	2020	2020	NUM
gujaf-337	207	3	)	)	PUNCT
gujaf-337	207	4	,	,	PUNCT
gujaf-337	207	5	sudrajat	sudrajat	NOUN
gujaf-337	207	6	and	and	CCONJ
gujaf-337	207	7	setiyawati	setiyawati	NOUN
gujaf-337	207	8	(	(	PUNCT
gujaf-337	207	9	2021	2021	NUM
gujaf-337	207	10	)	)	PUNCT
gujaf-337	207	11	,	,	PUNCT
gujaf-337	207	12	established	establish	VERB
gujaf-337	207	13	a	a	DET
gujaf-337	207	14	significant	significant	ADJ
gujaf-337	207	15	association	association	NOUN
gujaf-337	207	16	between	between	ADP
gujaf-337	207	17	firm	firm	ADJ
gujaf-337	207	18	size	size	NOUN
gujaf-337	207	19	and	and	CCONJ
gujaf-337	207	20	firm	firm	ADJ
gujaf-337	207	21	growth	growth	NOUN
gujaf-337	207	22	.	.	PUNCT
gujaf-337	208	1	while	while	SCONJ
gujaf-337	208	2	,	,	PUNCT
gujaf-337	208	3	bon	bon	PROPN
gujaf-337	208	4	and	and	CCONJ
gujaf-337	208	5	hartoko	hartoko	NOUN
gujaf-337	208	6	(	(	PUNCT
gujaf-337	208	7	2022	2022	NUM
gujaf-337	208	8	)	)	PUNCT
gujaf-337	208	9	,	,	PUNCT
gujaf-337	208	10	margono	margono	NOUN
gujaf-337	208	11	and	and	CCONJ
gujaf-337	208	12	gantino	gantino	NOUN
gujaf-337	208	13	(	(	PUNCT
gujaf-337	208	14	2021	2021	NUM
gujaf-337	208	15	)	)	PUNCT
gujaf-337	208	16	found	find	VERB
gujaf-337	208	17	no	no	DET
gujaf-337	208	18	significant	significant	ADJ
gujaf-337	208	19	relationship	relationship	NOUN
gujaf-337	208	20	between	between	ADP
gujaf-337	208	21	firm	firm	ADJ
gujaf-337	208	22	size	size	NOUN
gujaf-337	208	23	and	and	CCONJ
gujaf-337	208	24	firm	firm	ADJ
gujaf-337	208	25	growth	growth	NOUN
gujaf-337	208	26	.	.	PUNCT
gujaf-337	209	1	in	in	ADP
gujaf-337	209	2	line	line	NOUN
gujaf-337	209	3	with	with	ADP
gujaf-337	209	4	this	this	PRON
gujaf-337	209	5	,	,	PUNCT
gujaf-337	209	6	the	the	DET
gujaf-337	209	7	study	study	NOUN
gujaf-337	209	8	formulated	formulate	VERB
gujaf-337	209	9	its	its	PRON
gujaf-337	209	10	fifth	fifth	ADJ
gujaf-337	209	11	null	null	ADJ
gujaf-337	209	12	hypotheses	hypothesis	NOUN
gujaf-337	209	13	as	as	ADP
gujaf-337	209	14	thus	thus	ADV
gujaf-337	209	15	:	:	PUNCT
gujaf-337	209	16	h04	h04	NOUN
gujaf-337	209	17	:	:	PUNCT
gujaf-337	209	18	firm	firm	ADJ
gujaf-337	209	19	size	size	NOUN
gujaf-337	209	20	has	have	VERB
gujaf-337	209	21	no	no	DET
gujaf-337	209	22	significant	significant	ADJ
gujaf-337	209	23	effect	effect	NOUN
gujaf-337	209	24	on	on	ADP
gujaf-337	209	25	the	the	DET
gujaf-337	209	26	growth	growth	NOUN
gujaf-337	209	27	of	of	ADP
gujaf-337	209	28	listed	list	VERB
gujaf-337	209	29	healthcare	healthcare	NOUN
gujaf-337	209	30	companies	company	NOUN
gujaf-337	209	31	in	in	ADP
gujaf-337	209	32	nigeria	nigeria	PROPN
gujaf-337	209	33	theoretical	theoretical	ADJ
gujaf-337	209	34	framework	framework	NOUN
gujaf-337	209	35	many	many	ADJ
gujaf-337	209	36	theories	theory	NOUN
gujaf-337	209	37	have	have	AUX
gujaf-337	209	38	been	be	AUX
gujaf-337	209	39	considered	consider	VERB
gujaf-337	209	40	by	by	ADP
gujaf-337	209	41	previous	previous	ADJ
gujaf-337	209	42	researchers	researcher	NOUN
gujaf-337	209	43	to	to	PART
gujaf-337	209	44	underpin	underpin	VERB
gujaf-337	209	45	the	the	DET
gujaf-337	209	46	study	study	NOUN
gujaf-337	209	47	of	of	ADP
gujaf-337	209	48	firm	firm	ADJ
gujaf-337	209	49	growth	growth	NOUN
gujaf-337	209	50	.	.	PUNCT
gujaf-337	210	1	however	however	ADV
gujaf-337	210	2	,	,	PUNCT
gujaf-337	210	3	this	this	DET
gujaf-337	210	4	study	study	NOUN
gujaf-337	210	5	was	be	AUX
gujaf-337	210	6	conducted	conduct	VERB
gujaf-337	210	7	using	use	VERB
gujaf-337	210	8	pecking	pecking	NOUN
gujaf-337	210	9	order	order	NOUN
gujaf-337	210	10	theory	theory	NOUN
gujaf-337	210	11	,	,	PUNCT
gujaf-337	210	12	and	and	CCONJ
gujaf-337	210	13	resource	resource	NOUN
gujaf-337	210	14	dependency	dependency	NOUN
gujaf-337	210	15	theory	theory	NOUN
gujaf-337	210	16	.	.	PUNCT
gujaf-337	211	1	pecking	pecking	NOUN
gujaf-337	211	2	order	order	NOUN
gujaf-337	211	3	theory	theory	NOUN
gujaf-337	211	4	according	accord	VERB
gujaf-337	211	5	to	to	ADP
gujaf-337	211	6	the	the	DET
gujaf-337	211	7	pecking	pecking	NOUN
gujaf-337	211	8	order	order	NOUN
gujaf-337	211	9	theory	theory	NOUN
gujaf-337	212	1	,	,	PUNCT
gujaf-337	212	2	firms	firm	NOUN
gujaf-337	212	3	(	(	PUNCT
gujaf-337	212	4	companies	company	NOUN
gujaf-337	212	5	)	)	PUNCT
gujaf-337	212	6	prioritize	prioritize	VERB
gujaf-337	212	7	their	their	PRON
gujaf-337	212	8	financing	financing	NOUN
gujaf-337	212	9	sources	source	NOUN
gujaf-337	212	10	based	base	VERB
gujaf-337	212	11	on	on	ADP
gujaf-337	212	12	the	the	DET
gujaf-337	212	13	principle	principle	NOUN
gujaf-337	212	14	of	of	ADP
gujaf-337	212	15	least	least	ADJ
gujaf-337	212	16	effort	effort	NOUN
gujaf-337	212	17	.	.	PUNCT
gujaf-337	213	1	this	this	PRON
gujaf-337	213	2	means	mean	VERB
gujaf-337	213	3	that	that	SCONJ
gujaf-337	213	4	at	at	ADP
gujaf-337	213	5	the	the	DET
gujaf-337	213	6	start	start	VERB
gujaf-337	213	7	-	-	PUNCT
gujaf-337	213	8	up	up	ADP
gujaf-337	213	9	stage	stage	NOUN
gujaf-337	213	10	,	,	PUNCT
gujaf-337	213	11	companies	company	NOUN
gujaf-337	213	12	rely	rely	VERB
gujaf-337	213	13	on	on	ADP
gujaf-337	213	14	internal	internal	ADJ
gujaf-337	213	15	financing	financing	NOUN
gujaf-337	213	16	.	.	PUNCT
gujaf-337	214	1	they	they	PRON
gujaf-337	214	2	employ	employ	VERB
gujaf-337	214	3	debt	debt	NOUN
gujaf-337	214	4	financing	financing	NOUN
gujaf-337	214	5	when	when	SCONJ
gujaf-337	214	6	this	this	PRON
gujaf-337	214	7	is	be	AUX
gujaf-337	214	8	depleted	deplete	VERB
gujaf-337	214	9	,	,	PUNCT
gujaf-337	214	10	and	and	CCONJ
gujaf-337	214	11	when	when	SCONJ
gujaf-337	214	12	debt	debt	NOUN
gujaf-337	214	13	financing	financing	NOUN
gujaf-337	214	14	is	be	AUX
gujaf-337	214	15	no	no	ADV
gujaf-337	214	16	longer	long	ADV
gujaf-337	214	17	an	an	DET
gujaf-337	214	18	option	option	NOUN
gujaf-337	214	19	,	,	PUNCT
gujaf-337	214	20	they	they	PRON
gujaf-337	214	21	turn	turn	VERB
gujaf-337	214	22	to	to	ADP
gujaf-337	214	23	external	external	ADJ
gujaf-337	214	24	equity	equity	NOUN
gujaf-337	214	25	to	to	PART
gujaf-337	214	26	raise	raise	VERB
gujaf-337	214	27	money	money	NOUN
gujaf-337	214	28	.	.	PUNCT
gujaf-337	215	1	donaldson	donaldson	PROPN
gujaf-337	215	2	(	(	PUNCT
gujaf-337	215	3	1961	1961	NUM
gujaf-337	215	4	)	)	PUNCT
gujaf-337	215	5	proposed	propose	VERB
gujaf-337	215	6	this	this	DET
gujaf-337	215	7	idea	idea	NOUN
gujaf-337	215	8	,	,	PUNCT
gujaf-337	215	9	which	which	PRON
gujaf-337	215	10	was	be	AUX
gujaf-337	215	11	later	later	ADV
gujaf-337	215	12	updated	update	VERB
gujaf-337	215	13	by	by	ADP
gujaf-337	215	14	myers	myer	NOUN
gujaf-337	215	15	and	and	CCONJ
gujaf-337	215	16	majluf	majluf	PROPN
gujaf-337	215	17	(	(	PUNCT
gujaf-337	215	18	1984	1984	NUM
gujaf-337	215	19	)	)	PUNCT
gujaf-337	215	20	.	.	PUNCT
gujaf-337	216	1	internal	internal	ADJ
gujaf-337	216	2	finance	finance	NOUN
gujaf-337	216	3	is	be	AUX
gujaf-337	216	4	the	the	DET
gujaf-337	216	5	most	most	ADV
gujaf-337	216	6	cost	cost	NOUN
gujaf-337	216	7	-	-	PUNCT
gujaf-337	216	8	effective	effective	ADJ
gujaf-337	216	9	option	option	NOUN
gujaf-337	216	10	to	to	PART
gujaf-337	216	11	raise	raise	VERB
gujaf-337	216	12	extra	extra	ADJ
gujaf-337	216	13	cash	cash	NOUN
gujaf-337	216	14	,	,	PUNCT
gujaf-337	216	15	which	which	PRON
gujaf-337	216	16	explains	explain	VERB
gujaf-337	216	17	this	this	DET
gujaf-337	216	18	tendency	tendency	NOUN
gujaf-337	216	19	.	.	PUNCT
gujaf-337	217	1	small	small	ADJ
gujaf-337	217	2	healthcare	healthcare	NOUN
gujaf-337	217	3	firms	firm	NOUN
gujaf-337	217	4	often	often	ADV
gujaf-337	217	5	have	have	VERB
gujaf-337	217	6	limited	limit	VERB
gujaf-337	217	7	access	access	NOUN
gujaf-337	217	8	to	to	ADP
gujaf-337	217	9	external	external	ADJ
gujaf-337	217	10	financing	financing	NOUN
gujaf-337	217	11	.	.	PUNCT
gujaf-337	218	1	small	small	ADJ
gujaf-337	218	2	healthcare	healthcare	NOUN
gujaf-337	218	3	firms	firm	NOUN
gujaf-337	218	4	with	with	ADP
gujaf-337	218	5	little	little	ADJ
gujaf-337	218	6	growth	growth	NOUN
gujaf-337	218	7	and	and	CCONJ
gujaf-337	218	8	reputation	reputation	NOUN
gujaf-337	218	9	,	,	PUNCT
gujaf-337	218	10	we	we	PRON
gujaf-337	218	11	believe	believe	VERB
gujaf-337	218	12	,	,	PUNCT
gujaf-337	218	13	should	should	AUX
gujaf-337	218	14	have	have	VERB
gujaf-337	218	15	less	less	ADJ
gujaf-337	218	16	recourse	recourse	NOUN
gujaf-337	218	17	to	to	ADP
gujaf-337	218	18	external	external	ADJ
gujaf-337	218	19	financing	financing	NOUN
gujaf-337	218	20	.	.	PUNCT
gujaf-337	219	1	however	however	ADV
gujaf-337	219	2	,	,	PUNCT
gujaf-337	219	3	when	when	SCONJ
gujaf-337	219	4	the	the	DET
gujaf-337	219	5	healthcare	healthcare	NOUN
gujaf-337	219	6	firm	firm	NOUN
gujaf-337	219	7	grows	grow	VERB
gujaf-337	219	8	older	old	ADJ
gujaf-337	219	9	,	,	PUNCT
gujaf-337	219	10	more	more	ADV
gujaf-337	219	11	experienced	experienced	ADJ
gujaf-337	219	12	,	,	PUNCT
gujaf-337	219	13	and	and	CCONJ
gujaf-337	219	14	shows	show	VERB
gujaf-337	219	15	better	well	ADJ
gujaf-337	219	16	growth	growth	NOUN
gujaf-337	219	17	,	,	PUNCT
gujaf-337	219	18	banks	bank	NOUN
gujaf-337	219	19	will	will	AUX
gujaf-337	219	20	have	have	VERB
gujaf-337	219	21	more	more	ADJ
gujaf-337	219	22	gusau	gusau	ADJ
gujaf-337	219	23	journal	journal	NOUN
gujaf-337	219	24	of	of	ADP
gujaf-337	219	25	accounting	accounting	NOUN
gujaf-337	219	26	and	and	CCONJ
gujaf-337	219	27	finance	finance	NOUN
gujaf-337	219	28	,	,	PUNCT
gujaf-337	219	29	vol	vol	NOUN
gujaf-337	219	30	.	.	PROPN
gujaf-337	219	31	5	5	NUM
gujaf-337	219	32	,	,	PUNCT
gujaf-337	219	33	issue	issue	NOUN
gujaf-337	219	34	2	2	NUM
gujaf-337	219	35	,	,	PUNCT
gujaf-337	219	36	october	october	PROPN
gujaf-337	219	37	,	,	PUNCT
gujaf-337	219	38	2024	2024	NUM
gujaf-337	219	39	320	320	NUM
gujaf-337	219	40	faith	faith	NOUN
gujaf-337	219	41	in	in	ADP
gujaf-337	219	42	it	it	PRON
gujaf-337	219	43	.	.	PUNCT
gujaf-337	220	1	the	the	DET
gujaf-337	220	2	related	relate	VERB
gujaf-337	220	3	variables	variable	NOUN
gujaf-337	220	4	to	to	ADP
gujaf-337	220	5	this	this	DET
gujaf-337	220	6	theory	theory	NOUN
gujaf-337	220	7	are	be	AUX
gujaf-337	220	8	leverage	leverage	NOUN
gujaf-337	220	9	and	and	CCONJ
gujaf-337	220	10	profitability	profitability	NOUN
gujaf-337	220	11	.	.	PUNCT
gujaf-337	221	1	according	accord	VERB
gujaf-337	221	2	to	to	ADP
gujaf-337	221	3	the	the	DET
gujaf-337	221	4	pecking	pecking	NOUN
gujaf-337	221	5	order	order	NOUN
gujaf-337	221	6	theory	theory	NOUN
gujaf-337	221	7	,	,	PUNCT
gujaf-337	221	8	companies	company	NOUN
gujaf-337	221	9	prefer	prefer	VERB
gujaf-337	221	10	to	to	PART
gujaf-337	221	11	use	use	VERB
gujaf-337	221	12	their	their	PRON
gujaf-337	221	13	internal	internal	ADJ
gujaf-337	221	14	source	source	NOUN
gujaf-337	221	15	of	of	ADP
gujaf-337	221	16	finance	finance	NOUN
gujaf-337	221	17	in	in	ADP
gujaf-337	221	18	funding	fund	VERB
gujaf-337	221	19	their	their	PRON
gujaf-337	221	20	operations	operation	NOUN
gujaf-337	221	21	and	and	CCONJ
gujaf-337	221	22	investments	investment	NOUN
gujaf-337	221	23	,	,	PUNCT
gujaf-337	221	24	however	however	ADV
gujaf-337	221	25	,	,	PUNCT
gujaf-337	221	26	in	in	ADP
gujaf-337	221	27	the	the	DET
gujaf-337	221	28	case	case	NOUN
gujaf-337	221	29	of	of	ADP
gujaf-337	221	30	low	low	ADJ
gujaf-337	221	31	earnings	earning	NOUN
gujaf-337	221	32	or	or	CCONJ
gujaf-337	221	33	when	when	SCONJ
gujaf-337	221	34	internal	internal	ADJ
gujaf-337	221	35	financing	financing	NOUN
gujaf-337	221	36	is	be	AUX
gujaf-337	221	37	no	no	ADV
gujaf-337	221	38	longer	long	ADV
gujaf-337	221	39	an	an	DET
gujaf-337	221	40	option	option	NOUN
gujaf-337	221	41	,	,	PUNCT
gujaf-337	221	42	the	the	DET
gujaf-337	221	43	companies	company	NOUN
gujaf-337	221	44	turn	turn	VERB
gujaf-337	221	45	to	to	ADP
gujaf-337	221	46	external	external	ADJ
gujaf-337	221	47	sources	source	NOUN
gujaf-337	221	48	of	of	ADP
gujaf-337	221	49	capital	capital	NOUN
gujaf-337	221	50	to	to	PART
gujaf-337	221	51	raise	raise	VERB
gujaf-337	221	52	money	money	NOUN
gujaf-337	221	53	to	to	PART
gujaf-337	221	54	finance	finance	VERB
gujaf-337	221	55	their	their	PRON
gujaf-337	221	56	activities	activity	NOUN
gujaf-337	221	57	which	which	PRON
gujaf-337	221	58	will	will	AUX
gujaf-337	221	59	improve	improve	VERB
gujaf-337	221	60	their	their	PRON
gujaf-337	221	61	productions	production	NOUN
gujaf-337	221	62	and	and	CCONJ
gujaf-337	221	63	growth	growth	NOUN
gujaf-337	221	64	.	.	PUNCT
gujaf-337	222	1	resource	resource	NOUN
gujaf-337	222	2	dependency	dependency	NOUN
gujaf-337	222	3	theory	theory	NOUN
gujaf-337	222	4	the	the	DET
gujaf-337	222	5	resource	resource	NOUN
gujaf-337	222	6	-	-	PUNCT
gujaf-337	222	7	based	base	VERB
gujaf-337	222	8	theory	theory	NOUN
gujaf-337	222	9	(	(	PUNCT
gujaf-337	222	10	rbt	rbt	PROPN
gujaf-337	222	11	)	)	PUNCT
gujaf-337	222	12	was	be	AUX
gujaf-337	222	13	developed	develop	VERB
gujaf-337	222	14	by	by	ADP
gujaf-337	222	15	barney	barney	NOUN
gujaf-337	222	16	(	(	PUNCT
gujaf-337	222	17	1991	1991	NUM
gujaf-337	222	18	)	)	PUNCT
gujaf-337	223	1	in	in	ADP
gujaf-337	223	2	order	order	NOUN
gujaf-337	223	3	to	to	PART
gujaf-337	223	4	explain	explain	VERB
gujaf-337	223	5	the	the	DET
gujaf-337	223	6	connection	connection	NOUN
gujaf-337	223	7	between	between	ADP
gujaf-337	223	8	unique	unique	ADJ
gujaf-337	223	9	resources	resource	NOUN
gujaf-337	223	10	under	under	ADP
gujaf-337	223	11	the	the	DET
gujaf-337	223	12	purview	purview	NOUN
gujaf-337	223	13	of	of	ADP
gujaf-337	223	14	a	a	DET
gujaf-337	223	15	firm	firm	NOUN
gujaf-337	223	16	and	and	CCONJ
gujaf-337	223	17	the	the	DET
gujaf-337	223	18	competitive	competitive	ADJ
gujaf-337	223	19	advantage	advantage	NOUN
gujaf-337	223	20	that	that	SCONJ
gujaf-337	223	21	the	the	DET
gujaf-337	223	22	firm	firm	NOUN
gujaf-337	223	23	enjoys	enjoy	VERB
gujaf-337	223	24	within	within	ADP
gujaf-337	223	25	the	the	DET
gujaf-337	223	26	industry	industry	NOUN
gujaf-337	223	27	it	it	PRON
gujaf-337	223	28	operates	operate	VERB
gujaf-337	223	29	.	.	PUNCT
gujaf-337	224	1	it	it	PRON
gujaf-337	224	2	is	be	AUX
gujaf-337	224	3	one	one	NUM
gujaf-337	224	4	of	of	ADP
gujaf-337	224	5	the	the	DET
gujaf-337	224	6	theories	theory	NOUN
gujaf-337	224	7	used	use	VERB
gujaf-337	224	8	in	in	ADP
gujaf-337	224	9	explaining	explain	VERB
gujaf-337	224	10	the	the	DET
gujaf-337	224	11	importance	importance	NOUN
gujaf-337	224	12	of	of	ADP
gujaf-337	224	13	resources	resource	NOUN
gujaf-337	224	14	to	to	ADP
gujaf-337	224	15	a	a	DET
gujaf-337	224	16	firm	firm	ADJ
gujaf-337	224	17	barney	barney	NOUN
gujaf-337	224	18	(	(	PUNCT
gujaf-337	224	19	1991	1991	NUM
gujaf-337	224	20	)	)	PUNCT
gujaf-337	224	21	,	,	PUNCT
gujaf-337	224	22	underpins	underpin	VERB
gujaf-337	224	23	the	the	DET
gujaf-337	224	24	study	study	NOUN
gujaf-337	224	25	.	.	PUNCT
gujaf-337	225	1	rbt	rbt	PROPN
gujaf-337	225	2	explains	explain	VERB
gujaf-337	225	3	firm	firm	ADJ
gujaf-337	225	4	resources	resource	NOUN
gujaf-337	225	5	and	and	CCONJ
gujaf-337	225	6	innovativeness	innovativeness	NOUN
gujaf-337	225	7	as	as	ADP
gujaf-337	225	8	the	the	DET
gujaf-337	225	9	major	major	ADJ
gujaf-337	225	10	drivers	driver	NOUN
gujaf-337	225	11	of	of	ADP
gujaf-337	225	12	firm	firm	ADJ
gujaf-337	225	13	growth	growth	NOUN
gujaf-337	225	14	.	.	PUNCT
gujaf-337	226	1	the	the	DET
gujaf-337	226	2	resourcebased	resourcebased	ADJ
gujaf-337	226	3	theory	theory	NOUN
gujaf-337	226	4	highlights	highlight	VERB
gujaf-337	226	5	the	the	DET
gujaf-337	226	6	role	role	NOUN
gujaf-337	226	7	of	of	ADP
gujaf-337	226	8	a	a	DET
gujaf-337	226	9	firm	firm	NOUN
gujaf-337	226	10	’s	’s	PART
gujaf-337	226	11	internal	internal	ADJ
gujaf-337	226	12	characteristics	characteristic	NOUN
gujaf-337	226	13	and	and	CCONJ
gujaf-337	226	14	its	its	PRON
gujaf-337	226	15	environment	environment	NOUN
gujaf-337	226	16	in	in	ADP
gujaf-337	226	17	determining	determine	VERB
gujaf-337	226	18	.	.	PUNCT
gujaf-337	227	1	it	it	PRON
gujaf-337	227	2	postulates	postulate	VERB
gujaf-337	227	3	that	that	SCONJ
gujaf-337	227	4	sustained	sustain	VERB
gujaf-337	227	5	and	and	CCONJ
gujaf-337	227	6	continual	continual	ADJ
gujaf-337	227	7	competitive	competitive	ADJ
gujaf-337	227	8	advantage	advantage	NOUN
gujaf-337	227	9	results	result	NOUN
gujaf-337	227	10	from	from	ADP
gujaf-337	227	11	strategically	strategically	ADV
gujaf-337	227	12	combining	combine	VERB
gujaf-337	227	13	a	a	DET
gujaf-337	227	14	firm	firm	NOUN
gujaf-337	227	15	’s	’s	PART
gujaf-337	227	16	heterogeneous	heterogeneous	ADJ
gujaf-337	227	17	resources	resource	NOUN
gujaf-337	227	18	,	,	PUNCT
gujaf-337	227	19	including	include	VERB
gujaf-337	227	20	distinctive	distinctive	ADJ
gujaf-337	227	21	capabilities	capability	NOUN
gujaf-337	227	22	,	,	PUNCT
gujaf-337	227	23	knowledge	knowledge	NOUN
gujaf-337	227	24	,	,	PUNCT
gujaf-337	227	25	skills	skill	NOUN
gujaf-337	227	26	and	and	CCONJ
gujaf-337	227	27	processes	process	NOUN
gujaf-337	227	28	(	(	PUNCT
gujaf-337	227	29	robson	robson	NOUN
gujaf-337	227	30	et	et	PROPN
gujaf-337	227	31	al	al	PROPN
gujaf-337	227	32	.	.	PROPN
gujaf-337	227	33	,	,	PUNCT
gujaf-337	227	34	2009	2009	NUM
gujaf-337	227	35	)	)	PUNCT
gujaf-337	227	36	.	.	PUNCT
gujaf-337	228	1	the	the	DET
gujaf-337	228	2	cornerstone	cornerstone	NOUN
gujaf-337	228	3	of	of	ADP
gujaf-337	228	4	rbt	rbt	NOUN
gujaf-337	228	5	,	,	PUNCT
gujaf-337	228	6	according	accord	VERB
gujaf-337	228	7	to	to	ADP
gujaf-337	228	8	chiang	chiang	PROPN
gujaf-337	228	9	and	and	CCONJ
gujaf-337	228	10	yan	yan	PROPN
gujaf-337	228	11	(	(	PUNCT
gujaf-337	228	12	2011	2011	NUM
gujaf-337	228	13	)	)	PUNCT
gujaf-337	228	14	,	,	PUNCT
gujaf-337	228	15	ensures	ensure	VERB
gujaf-337	228	16	that	that	SCONJ
gujaf-337	228	17	company	company	NOUN
gujaf-337	228	18	growth	growth	NOUN
gujaf-337	228	19	,	,	PUNCT
gujaf-337	228	20	competitive	competitive	ADJ
gujaf-337	228	21	advantage	advantage	NOUN
gujaf-337	228	22	,	,	PUNCT
gujaf-337	228	23	and	and	CCONJ
gujaf-337	228	24	sustainability	sustainability	NOUN
gujaf-337	228	25	are	be	AUX
gujaf-337	228	26	linked	link	VERB
gujaf-337	228	27	to	to	ADP
gujaf-337	228	28	identifiable	identifiable	ADJ
gujaf-337	228	29	sets	set	NOUN
gujaf-337	228	30	of	of	ADP
gujaf-337	228	31	productive	productive	ADJ
gujaf-337	228	32	resources	resource	NOUN
gujaf-337	228	33	and	and	CCONJ
gujaf-337	228	34	capabilities	capability	NOUN
gujaf-337	228	35	.	.	PUNCT
gujaf-337	229	1	two	two	NUM
gujaf-337	229	2	basic	basic	ADJ
gujaf-337	229	3	assumptions	assumption	NOUN
gujaf-337	229	4	underpin	underpin	VERB
gujaf-337	229	5	the	the	DET
gujaf-337	229	6	idea	idea	NOUN
gujaf-337	229	7	.	.	PUNCT
gujaf-337	230	1	to	to	PART
gujaf-337	230	2	begin	begin	VERB
gujaf-337	230	3	,	,	PUNCT
gujaf-337	230	4	it	it	PRON
gujaf-337	230	5	is	be	AUX
gujaf-337	230	6	thought	think	VERB
gujaf-337	230	7	that	that	SCONJ
gujaf-337	230	8	enterprises	enterprise	NOUN
gujaf-337	230	9	gain	gain	VERB
gujaf-337	230	10	a	a	DET
gujaf-337	230	11	competitive	competitive	ADJ
gujaf-337	230	12	advantage	advantage	NOUN
gujaf-337	230	13	by	by	ADP
gujaf-337	230	14	combining	combine	VERB
gujaf-337	230	15	their	their	PRON
gujaf-337	230	16	various	various	ADJ
gujaf-337	230	17	resource	resource	NOUN
gujaf-337	230	18	bundles	bundle	NOUN
gujaf-337	230	19	.	.	PUNCT
gujaf-337	231	1	second	second	ADJ
gujaf-337	231	2	,	,	PUNCT
gujaf-337	231	3	resources	resource	NOUN
gujaf-337	231	4	that	that	PRON
gujaf-337	231	5	are	be	AUX
gujaf-337	231	6	difficult	difficult	ADJ
gujaf-337	231	7	for	for	SCONJ
gujaf-337	231	8	competitors	competitor	NOUN
gujaf-337	231	9	to	to	PART
gujaf-337	231	10	access	access	VERB
gujaf-337	231	11	due	due	ADP
gujaf-337	231	12	to	to	ADP
gujaf-337	231	13	the	the	DET
gujaf-337	231	14	high	high	ADJ
gujaf-337	231	15	cost	cost	NOUN
gujaf-337	231	16	of	of	ADP
gujaf-337	231	17	producing	produce	VERB
gujaf-337	231	18	,	,	PUNCT
gujaf-337	231	19	acquiring	acquire	VERB
gujaf-337	231	20	,	,	PUNCT
gujaf-337	231	21	or	or	CCONJ
gujaf-337	231	22	employing	employ	VERB
gujaf-337	231	23	them	they	PRON
gujaf-337	231	24	are	be	AUX
gujaf-337	231	25	thought	think	VERB
gujaf-337	231	26	to	to	PART
gujaf-337	231	27	provide	provide	VERB
gujaf-337	231	28	a	a	DET
gujaf-337	231	29	competitive	competitive	ADJ
gujaf-337	231	30	advantage	advantage	NOUN
gujaf-337	231	31	.	.	PUNCT
gujaf-337	232	1	healthcare	healthcare	NOUN
gujaf-337	232	2	firms	firm	NOUN
gujaf-337	232	3	operate	operate	VERB
gujaf-337	232	4	in	in	ADP
gujaf-337	232	5	the	the	DET
gujaf-337	232	6	sector	sector	NOUN
gujaf-337	232	7	that	that	PRON
gujaf-337	232	8	differentiate	differentiate	VERB
gujaf-337	232	9	them	they	PRON
gujaf-337	232	10	from	from	ADP
gujaf-337	232	11	other	other	ADJ
gujaf-337	232	12	firms	firm	NOUN
gujaf-337	232	13	in	in	ADP
gujaf-337	232	14	the	the	DET
gujaf-337	232	15	service	service	NOUN
gujaf-337	232	16	sector	sector	NOUN
gujaf-337	232	17	,	,	PUNCT
gujaf-337	232	18	within	within	ADP
gujaf-337	232	19	the	the	DET
gujaf-337	232	20	healthcare	healthcare	NOUN
gujaf-337	232	21	,	,	PUNCT
gujaf-337	232	22	the	the	DET
gujaf-337	232	23	resource	resource	NOUN
gujaf-337	232	24	available	available	ADJ
gujaf-337	232	25	to	to	ADP
gujaf-337	232	26	firms	firm	NOUN
gujaf-337	232	27	give	give	VERB
gujaf-337	232	28	them	they	PRON
gujaf-337	232	29	a	a	DET
gujaf-337	232	30	competitive	competitive	ADJ
gujaf-337	232	31	edge	edge	NOUN
gujaf-337	232	32	over	over	ADP
gujaf-337	232	33	other	other	ADJ
gujaf-337	232	34	firms	firm	NOUN
gujaf-337	232	35	in	in	ADP
gujaf-337	232	36	the	the	DET
gujaf-337	232	37	healthcare	healthcare	NOUN
gujaf-337	232	38	sectors	sector	NOUN
gujaf-337	232	39	.	.	PUNCT
gujaf-337	233	1	3.0	3.0	NUM
gujaf-337	233	2	methodology	methodology	NOUN
gujaf-337	233	3	the	the	DET
gujaf-337	233	4	ex	ex	ADJ
gujaf-337	233	5	-	-	ADJ
gujaf-337	233	6	post	post	ADJ
gujaf-337	233	7	factor	factor	NOUN
gujaf-337	233	8	research	research	NOUN
gujaf-337	233	9	design	design	NOUN
gujaf-337	233	10	was	be	AUX
gujaf-337	233	11	adopted	adopt	VERB
gujaf-337	233	12	in	in	ADP
gujaf-337	233	13	the	the	DET
gujaf-337	233	14	study	study	NOUN
gujaf-337	233	15	.	.	PUNCT
gujaf-337	234	1	this	this	PRON
gujaf-337	234	2	is	be	AUX
gujaf-337	234	3	so	so	SCONJ
gujaf-337	234	4	because	because	SCONJ
gujaf-337	234	5	the	the	DET
gujaf-337	234	6	study	study	NOUN
gujaf-337	234	7	examined	examine	VERB
gujaf-337	234	8	the	the	DET
gujaf-337	234	9	effect	effect	NOUN
gujaf-337	234	10	of	of	ADP
gujaf-337	234	11	corporate	corporate	ADJ
gujaf-337	234	12	attributes	attribute	NOUN
gujaf-337	234	13	and	and	CCONJ
gujaf-337	234	14	firm	firm	ADJ
gujaf-337	234	15	growth	growth	NOUN
gujaf-337	234	16	of	of	ADP
gujaf-337	234	17	listed	list	VERB
gujaf-337	234	18	healthcare	healthcare	NOUN
gujaf-337	234	19	companies	company	NOUN
gujaf-337	234	20	in	in	ADP
gujaf-337	234	21	nigerian	nigerian	PROPN
gujaf-337	234	22	.	.	PUNCT
gujaf-337	235	1	the	the	DET
gujaf-337	235	2	design	design	NOUN
gujaf-337	235	3	is	be	AUX
gujaf-337	235	4	considered	consider	VERB
gujaf-337	235	5	appropriate	appropriate	ADJ
gujaf-337	235	6	because	because	SCONJ
gujaf-337	235	7	it	it	PRON
gujaf-337	235	8	is	be	AUX
gujaf-337	235	9	good	good	ADJ
gujaf-337	235	10	in	in	ADP
gujaf-337	235	11	determining	determine	VERB
gujaf-337	235	12	the	the	DET
gujaf-337	235	13	relationship	relationship	NOUN
gujaf-337	235	14	and	and	CCONJ
gujaf-337	235	15	impact	impact	NOUN
gujaf-337	235	16	of	of	ADP
gujaf-337	235	17	corporate	corporate	ADJ
gujaf-337	235	18	attributes	attribute	NOUN
gujaf-337	235	19	and	and	CCONJ
gujaf-337	235	20	firm	firm	ADJ
gujaf-337	235	21	growth	growth	NOUN
gujaf-337	235	22	.	.	PUNCT
gujaf-337	236	1	furthermore	furthermore	ADV
gujaf-337	236	2	,	,	PUNCT
gujaf-337	236	3	positivism	positivism	NOUN
gujaf-337	236	4	as	as	ADP
gujaf-337	236	5	a	a	DET
gujaf-337	236	6	research	research	NOUN
gujaf-337	236	7	philosophy	philosophy	NOUN
gujaf-337	236	8	served	serve	VERB
gujaf-337	236	9	as	as	ADP
gujaf-337	236	10	the	the	DET
gujaf-337	236	11	foundation	foundation	NOUN
gujaf-337	236	12	for	for	ADP
gujaf-337	236	13	this	this	DET
gujaf-337	236	14	investigation	investigation	NOUN
gujaf-337	236	15	.	.	PUNCT
gujaf-337	237	1	research	research	NOUN
gujaf-337	237	2	-	-	PUNCT
gujaf-337	237	3	related	relate	VERB
gujaf-337	237	4	philosophers	philosopher	NOUN
gujaf-337	237	5	have	have	AUX
gujaf-337	237	6	emphasized	emphasize	VERB
gujaf-337	237	7	that	that	SCONJ
gujaf-337	237	8	the	the	DET
gujaf-337	237	9	researcher	researcher	NOUN
gujaf-337	237	10	's	's	PART
gujaf-337	237	11	ontological	ontological	ADJ
gujaf-337	237	12	and	and	CCONJ
gujaf-337	237	13	epistemological	epistemological	ADJ
gujaf-337	237	14	stance	stance	NOUN
gujaf-337	237	15	will	will	AUX
gujaf-337	237	16	direct	direct	VERB
gujaf-337	237	17	the	the	DET
gujaf-337	237	18	study	study	NOUN
gujaf-337	237	19	as	as	ADP
gujaf-337	237	20	a	a	DET
gujaf-337	237	21	whole	whole	NOUN
gujaf-337	237	22	(	(	PUNCT
gujaf-337	237	23	araka	araka	PROPN
gujaf-337	237	24	et	et	PROPN
gujaf-337	237	25	al	al	PROPN
gujaf-337	237	26	.	.	PROPN
gujaf-337	237	27	,	,	PUNCT
gujaf-337	237	28	2021	2021	NUM
gujaf-337	237	29	)	)	PUNCT
gujaf-337	237	30	;	;	PUNCT
gujaf-337	237	31	as	as	ADP
gujaf-337	237	32	a	a	DET
gujaf-337	237	33	result	result	NOUN
gujaf-337	237	34	,	,	PUNCT
gujaf-337	237	35	positivism	positivism	NOUN
gujaf-337	237	36	served	serve	VERB
gujaf-337	237	37	as	as	ADP
gujaf-337	237	38	the	the	DET
gujaf-337	237	39	research	research	NOUN
gujaf-337	237	40	paradigm	paradigm	NOUN
gujaf-337	237	41	for	for	ADP
gujaf-337	237	42	this	this	DET
gujaf-337	237	43	study	study	NOUN
gujaf-337	237	44	.	.	PUNCT
gujaf-337	238	1	the	the	DET
gujaf-337	238	2	studied	studied	ADJ
gujaf-337	238	3	population	population	NOUN
gujaf-337	238	4	consisted	consist	VERB
gujaf-337	238	5	of	of	ADP
gujaf-337	238	6	the	the	DET
gujaf-337	238	7	11	11	NUM
gujaf-337	238	8	listed	list	VERB
gujaf-337	238	9	healthcare	healthcare	NOUN
gujaf-337	238	10	companies	company	NOUN
gujaf-337	238	11	on	on	ADP
gujaf-337	238	12	the	the	DET
gujaf-337	238	13	nigerian	nigerian	ADJ
gujaf-337	238	14	exchange	exchange	NOUN
gujaf-337	238	15	group	group	NOUN
gujaf-337	238	16	(	(	PUNCT
gujaf-337	238	17	nxg	nxg	PROPN
gujaf-337	238	18	)	)	PUNCT
gujaf-337	238	19	and	and	CCONJ
gujaf-337	238	20	are	be	AUX
gujaf-337	238	21	still	still	ADV
gujaf-337	238	22	on	on	ADP
gujaf-337	238	23	the	the	DET
gujaf-337	238	24	nigerian	nigerian	ADJ
gujaf-337	238	25	exchange	exchange	NOUN
gujaf-337	238	26	group	group	NOUN
gujaf-337	238	27	as	as	ADP
gujaf-337	238	28	at	at	ADP
gujaf-337	238	29	december	december	PROPN
gujaf-337	238	30	31	31	NUM
gujaf-337	238	31	,	,	PUNCT
gujaf-337	238	32	2022	2022	NUM
gujaf-337	238	33	.	.	PUNCT
gujaf-337	239	1	the	the	DET
gujaf-337	239	2	study	study	NOUN
gujaf-337	239	3	used	use	VERB
gujaf-337	239	4	the	the	DET
gujaf-337	239	5	adjusted	adjust	VERB
gujaf-337	239	6	population	population	NOUN
gujaf-337	239	7	of	of	ADP
gujaf-337	239	8	8	8	NUM
gujaf-337	239	9	listed	list	VERB
gujaf-337	239	10	healthcare	healthcare	NOUN
gujaf-337	239	11	companies	company	NOUN
gujaf-337	239	12	after	after	SCONJ
gujaf-337	239	13	three	three	NUM
gujaf-337	239	14	(	(	PUNCT
gujaf-337	239	15	3	3	X
gujaf-337	239	16	)	)	PUNCT
gujaf-337	239	17	companies	company	NOUN
gujaf-337	239	18	were	be	AUX
gujaf-337	239	19	removed	remove	VERB
gujaf-337	239	20	from	from	ADP
gujaf-337	239	21	the	the	DET
gujaf-337	239	22	total	total	ADJ
gujaf-337	239	23	study	study	NOUN
gujaf-337	239	24	population	population	NOUN
gujaf-337	239	25	,	,	PUNCT
gujaf-337	239	26	with	with	ADP
gujaf-337	239	27	a	a	DET
gujaf-337	239	28	secondary	secondary	ADJ
gujaf-337	239	29	data	datum	NOUN
gujaf-337	239	30	extracted	extract	VERB
gujaf-337	239	31	from	from	ADP
gujaf-337	239	32	the	the	DET
gujaf-337	239	33	annual	annual	ADJ
gujaf-337	239	34	reports	report	NOUN
gujaf-337	239	35	and	and	CCONJ
gujaf-337	239	36	accounts	account	NOUN
gujaf-337	239	37	of	of	ADP
gujaf-337	239	38	the	the	DET
gujaf-337	239	39	eight	eight	NUM
gujaf-337	239	40	(	(	PUNCT
gujaf-337	239	41	8)	8)	NUM
gujaf-337	239	42	healthcare	healthcare	NOUN
gujaf-337	239	43	companies	company	NOUN
gujaf-337	239	44	for	for	ADP
gujaf-337	239	45	ten	ten	NUM
gujaf-337	239	46	(	(	PUNCT
gujaf-337	239	47	10	10	NUM
gujaf-337	239	48	)	)	PUNCT
gujaf-337	239	49	years	year	NOUN
gujaf-337	239	50	period	period	NOUN
gujaf-337	239	51	from	from	ADP
gujaf-337	239	52	2013	2013	NUM
gujaf-337	239	53	-	-	SYM
gujaf-337	239	54	2022	2022	NUM
gujaf-337	239	55	.	.	PUNCT
gujaf-337	240	1	the	the	DET
gujaf-337	240	2	study	study	NOUN
gujaf-337	240	3	used	use	VERB
gujaf-337	240	4	the	the	DET
gujaf-337	240	5	random	random	ADJ
gujaf-337	240	6	effect	effect	NOUN
gujaf-337	240	7	regression	regression	NOUN
gujaf-337	240	8	technique	technique	NOUN
gujaf-337	240	9	of	of	ADP
gujaf-337	240	10	data	datum	NOUN
gujaf-337	240	11	analysis	analysis	NOUN
gujaf-337	240	12	to	to	PART
gujaf-337	240	13	analyze	analyze	VERB
gujaf-337	240	14	the	the	DET
gujaf-337	240	15	study	study	NOUN
gujaf-337	240	16	data	datum	NOUN
gujaf-337	240	17	.	.	PUNCT
gujaf-337	241	1	variable	variable	ADJ
gujaf-337	241	2	measurement	measurement	NOUN
gujaf-337	241	3	the	the	DET
gujaf-337	241	4	following	following	NOUN
gujaf-337	241	5	is	be	AUX
gujaf-337	241	6	a	a	DET
gujaf-337	241	7	presentation	presentation	NOUN
gujaf-337	241	8	of	of	ADP
gujaf-337	241	9	the	the	DET
gujaf-337	241	10	measurements	measurement	NOUN
gujaf-337	241	11	for	for	ADP
gujaf-337	241	12	the	the	DET
gujaf-337	241	13	dependent	dependent	NOUN
gujaf-337	241	14	and	and	CCONJ
gujaf-337	241	15	the	the	DET
gujaf-337	241	16	various	various	ADJ
gujaf-337	241	17	independent	independent	ADJ
gujaf-337	241	18	variables	variable	NOUN
gujaf-337	241	19	used	use	VERB
gujaf-337	241	20	in	in	ADP
gujaf-337	241	21	the	the	DET
gujaf-337	241	22	study	study	NOUN
gujaf-337	241	23	:	:	PUNCT
gujaf-337	241	24	gusau	gusau	PROPN
gujaf-337	241	25	journal	journal	NOUN
gujaf-337	241	26	of	of	ADP
gujaf-337	241	27	accounting	accounting	NOUN
gujaf-337	241	28	and	and	CCONJ
gujaf-337	241	29	finance	finance	NOUN
gujaf-337	241	30	,	,	PUNCT
gujaf-337	241	31	vol	vol	NOUN
gujaf-337	241	32	.	.	PROPN
gujaf-337	241	33	5	5	NUM
gujaf-337	241	34	,	,	PUNCT
gujaf-337	241	35	issue	issue	NOUN
gujaf-337	241	36	2	2	NUM
gujaf-337	241	37	,	,	PUNCT
gujaf-337	241	38	october	october	PROPN
gujaf-337	241	39	,	,	PUNCT
gujaf-337	241	40	2024	2024	NUM
gujaf-337	241	41	321	321	NUM
gujaf-337	241	42	table	table	NOUN
gujaf-337	241	43	1	1	NUM
gujaf-337	241	44	variable	variable	ADJ
gujaf-337	241	45	definition	definition	NOUN
gujaf-337	241	46	and	and	CCONJ
gujaf-337	241	47	measurement	measurement	NOUN
gujaf-337	241	48	variable	variable	ADJ
gujaf-337	241	49	acronyms	acronym	NOUN
gujaf-337	241	50	measurement	measurement	PROPN
gujaf-337	241	51	source	source	NOUN
gujaf-337	241	52	firm	firm	ADJ
gujaf-337	241	53	growth	growth	NOUN
gujaf-337	241	54	grw	grw	AUX
gujaf-337	241	55	firm	firm	ADJ
gujaf-337	241	56	growth	growth	NOUN
gujaf-337	241	57	is	be	AUX
gujaf-337	241	58	measured	measure	VERB
gujaf-337	241	59	as	as	ADP
gujaf-337	241	60	change	change	NOUN
gujaf-337	241	61	in	in	ADP
gujaf-337	241	62	turnover	turnover	NOUN
gujaf-337	241	63	davidsson	davidsson	NOUN
gujaf-337	241	64	,	,	PUNCT
gujaf-337	241	65	and	and	CCONJ
gujaf-337	241	66	wiklund	wiklund	NOUN
gujaf-337	241	67	,	,	PUNCT
gujaf-337	241	68	(	(	PUNCT
gujaf-337	241	69	2017	2017	NUM
gujaf-337	241	70	)	)	PUNCT
gujaf-337	241	71	leverage	leverage	NOUN
gujaf-337	241	72	lev	lev	NOUN
gujaf-337	241	73	total	total	ADJ
gujaf-337	241	74	liabilities	liability	NOUN
gujaf-337	241	75	over	over	ADP
gujaf-337	241	76	total	total	ADJ
gujaf-337	241	77	assets	asset	NOUN
gujaf-337	241	78	dzafic	dzafic	ADJ
gujaf-337	241	79	and	and	CCONJ
gujaf-337	241	80	polic	polic	NOUN
gujaf-337	241	81	(	(	PUNCT
gujaf-337	241	82	2019	2019	NUM
gujaf-337	241	83	)	)	PUNCT
gujaf-337	241	84	profitability	profitability	NOUN
gujaf-337	241	85	prof	prof	NOUN
gujaf-337	241	86	return	return	NOUN
gujaf-337	241	87	on	on	ADP
gujaf-337	241	88	equity	equity	NOUN
gujaf-337	241	89	(	(	PUNCT
gujaf-337	241	90	roe	roe	PROPN
gujaf-337	241	91	)	)	PUNCT
gujaf-337	241	92	is	be	AUX
gujaf-337	241	93	measured	measure	VERB
gujaf-337	241	94	as	as	ADP
gujaf-337	241	95	profit	profit	NOUN
gujaf-337	241	96	after	after	ADP
gujaf-337	241	97	tax	tax	NOUN
gujaf-337	241	98	(	(	PUNCT
gujaf-337	241	99	pat	pat	NOUN
gujaf-337	241	100	)	)	PUNCT
gujaf-337	241	101	divided	divide	VERB
gujaf-337	241	102	by	by	ADP
gujaf-337	241	103	total	total	ADJ
gujaf-337	241	104	equity	equity	NOUN
gujaf-337	241	105	dahiyat	dahiyat	NOUN
gujaf-337	241	106	(	(	PUNCT
gujaf-337	241	107	2016	2016	NUM
gujaf-337	241	108	)	)	PUNCT
gujaf-337	241	109	liquidity	liquidity	NOUN
gujaf-337	241	110	lqd	lqd	NOUN
gujaf-337	241	111	the	the	DET
gujaf-337	241	112	ratio	ratio	NOUN
gujaf-337	241	113	of	of	ADP
gujaf-337	241	114	firm	firm	NOUN
gujaf-337	241	115	’s	’s	PART
gujaf-337	241	116	current	current	ADJ
gujaf-337	241	117	assets	asset	NOUN
gujaf-337	241	118	to	to	ADP
gujaf-337	241	119	current	current	ADJ
gujaf-337	241	120	liabilities	liability	NOUN
gujaf-337	241	121	mateev	mateev	NOUN
gujaf-337	241	122	and	and	CCONJ
gujaf-337	241	123	anastasov	anastasov	NOUN
gujaf-337	241	124	,	,	PUNCT
gujaf-337	241	125	(	(	PUNCT
gujaf-337	241	126	2010	2010	NUM
gujaf-337	241	127	)	)	PUNCT
gujaf-337	241	128	firm	firm	ADJ
gujaf-337	241	129	size	size	NOUN
gujaf-337	241	130	fsize	fsize	VERB
gujaf-337	241	131	natural	natural	ADJ
gujaf-337	241	132	logarithms	logarithm	NOUN
gujaf-337	241	133	of	of	ADP
gujaf-337	241	134	firm	firm	NOUN
gujaf-337	241	135	’s	’s	PART
gujaf-337	241	136	total	total	ADJ
gujaf-337	241	137	assets	asset	NOUN
gujaf-337	241	138	driffield	driffield	PROPN
gujaf-337	241	139	et	et	PROPN
gujaf-337	241	140	al	al	PROPN
gujaf-337	241	141	.	.	PROPN
gujaf-337	242	1	(	(	PUNCT
gujaf-337	242	2	2005	2005	NUM
gujaf-337	242	3	)	)	PUNCT
gujaf-337	242	4	source	source	NOUN
gujaf-337	242	5	:	:	PUNCT
gujaf-337	242	6	researcher	researcher	NOUN
gujaf-337	242	7	’s	’s	PART
gujaf-337	242	8	compilation	compilation	NOUN
gujaf-337	242	9	from	from	ADP
gujaf-337	242	10	literature	literature	NOUN
gujaf-337	242	11	reviewed	review	VERB
gujaf-337	242	12	,	,	PUNCT
gujaf-337	242	13	(	(	PUNCT
gujaf-337	242	14	2024	2024	NUM
gujaf-337	242	15	)	)	PUNCT
gujaf-337	242	16	.	.	PUNCT
gujaf-337	243	1	model	model	NOUN
gujaf-337	243	2	specification	specification	NOUN
gujaf-337	243	3	the	the	DET
gujaf-337	243	4	variables	variable	NOUN
gujaf-337	243	5	incorporated	incorporate	VERB
gujaf-337	243	6	into	into	ADP
gujaf-337	243	7	the	the	DET
gujaf-337	243	8	model	model	NOUN
gujaf-337	243	9	of	of	ADP
gujaf-337	243	10	the	the	DET
gujaf-337	243	11	study	study	NOUN
gujaf-337	243	12	includes	include	VERB
gujaf-337	243	13	:	:	PUNCT
gujaf-337	243	14	leverage	leverage	NOUN
gujaf-337	243	15	;	;	PUNCT
gujaf-337	243	16	profitability	profitability	NOUN
gujaf-337	243	17	;	;	PUNCT
gujaf-337	243	18	liquidity	liquidity	NOUN
gujaf-337	243	19	,	,	PUNCT
gujaf-337	243	20	and	and	CCONJ
gujaf-337	243	21	firm	firm	ADJ
gujaf-337	243	22	size	size	NOUN
gujaf-337	243	23	to	to	PART
gujaf-337	243	24	assess	assess	VERB
gujaf-337	243	25	their	their	PRON
gujaf-337	243	26	respective	respective	ADJ
gujaf-337	243	27	effect	effect	NOUN
gujaf-337	243	28	on	on	ADP
gujaf-337	243	29	the	the	DET
gujaf-337	243	30	growth	growth	NOUN
gujaf-337	243	31	of	of	ADP
gujaf-337	243	32	listed	list	VERB
gujaf-337	243	33	healthcare	healthcare	NOUN
gujaf-337	243	34	companies	company	NOUN
gujaf-337	243	35	in	in	ADP
gujaf-337	243	36	nigeria	nigeria	PROPN
gujaf-337	243	37	.	.	PUNCT
gujaf-337	244	1	hence	hence	ADV
gujaf-337	244	2	,	,	PUNCT
gujaf-337	244	3	the	the	DET
gujaf-337	244	4	study	study	NOUN
gujaf-337	244	5	’s	’s	PART
gujaf-337	244	6	multiple	multiple	ADJ
gujaf-337	244	7	linear	linear	ADJ
gujaf-337	244	8	regression	regression	NOUN
gujaf-337	244	9	function	function	NOUN
gujaf-337	244	10	was	be	AUX
gujaf-337	244	11	formulated	formulate	VERB
gujaf-337	244	12	as	as	SCONJ
gujaf-337	244	13	follows	follow	VERB
gujaf-337	244	14	:	:	PUNCT
gujaf-337	244	15	grw	grw	NOUN
gujaf-337	244	16	=	=	SYM
gujaf-337	245	1	ƒ	ƒ	PROPN
gujaf-337	245	2	(	(	PUNCT
gujaf-337	245	3	firm	firm	NOUN
gujaf-337	245	4	attributes	attribute	VERB
gujaf-337	245	5	)	)	PUNCT
gujaf-337	245	6	grwit	grwit	NOUN
gujaf-337	245	7	=	=	PUNCT
gujaf-337	245	8	β0	β0	PROPN
gujaf-337	246	1	+	+	CCONJ
gujaf-337	247	1	β1levit	β1levit	ADV
gujaf-337	247	2	+	+	CCONJ
gujaf-337	247	3	β2profit	β2profit	NOUN
gujaf-337	247	4	+	+	CCONJ
gujaf-337	247	5	β3lqdit	β3lqdit	NOUN
gujaf-337	247	6	+	+	CCONJ
gujaf-337	247	7	β4fsizeit	β4fsizeit	PROPN
gujaf-337	247	8	+	+	NUM
gujaf-337	247	9	єit	єit	NOUN
gujaf-337	247	10	where	where	SCONJ
gujaf-337	247	11	:	:	PUNCT
gujaf-337	247	12	grw	grw	NOUN
gujaf-337	247	13	=	=	SYM
gujaf-337	247	14	firm	firm	ADJ
gujaf-337	247	15	growth	growth	NOUN
gujaf-337	247	16	lev	lev	NOUN
gujaf-337	247	17	=	=	PUNCT
gujaf-337	247	18	leverage	leverage	NOUN
gujaf-337	247	19	prof	prof	NOUN
gujaf-337	247	20	=	=	NOUN
gujaf-337	247	21	profitability	profitability	NOUN
gujaf-337	247	22	lqd	lqd	NOUN
gujaf-337	247	23	=	=	SYM
gujaf-337	247	24	liquidity	liquidity	NOUN
gujaf-337	247	25	fsize	fsize	NOUN
gujaf-337	247	26	=	=	SYM
gujaf-337	247	27	firm	firm	ADJ
gujaf-337	247	28	size	size	NOUN
gujaf-337	247	29	β0	β0	NOUN
gujaf-337	247	30	=	=	PUNCT
gujaf-337	247	31	constant	constant	ADJ
gujaf-337	247	32	β1	β1	PROPN
gujaf-337	247	33	to	to	ADP
gujaf-337	247	34	β4	β4	PROPN
gujaf-337	247	35	=	=	SYM
gujaf-337	247	36	coefficient	coefficient	NOUN
gujaf-337	247	37	of	of	ADP
gujaf-337	247	38	the	the	DET
gujaf-337	247	39	respective	respective	ADJ
gujaf-337	247	40	independent	independent	ADJ
gujaf-337	247	41	and	and	CCONJ
gujaf-337	247	42	control	control	NOUN
gujaf-337	247	43	variables	variable	NOUN
gujaf-337	247	44	in	in	ADP
gujaf-337	247	45	the	the	DET
gujaf-337	247	46	model	model	NOUN
gujaf-337	247	47	it	it	PRON
gujaf-337	248	1	=	=	PUNCT
gujaf-337	248	2	panel	panel	NOUN
gujaf-337	248	3	indicator	indicator	NOUN
gujaf-337	248	4	є	є	PROPN
gujaf-337	248	5	=	=	NOUN
gujaf-337	248	6	error	error	NOUN
gujaf-337	248	7	term	term	NOUN
gujaf-337	248	8	descriptive	descriptive	ADJ
gujaf-337	248	9	statistics	statistic	NOUN
gujaf-337	248	10	gusau	gusau	PROPN
gujaf-337	248	11	journal	journal	PROPN
gujaf-337	248	12	of	of	ADP
gujaf-337	248	13	accounting	accounting	NOUN
gujaf-337	248	14	and	and	CCONJ
gujaf-337	248	15	finance	finance	NOUN
gujaf-337	248	16	,	,	PUNCT
gujaf-337	248	17	vol	vol	NOUN
gujaf-337	248	18	.	.	PROPN
gujaf-337	248	19	5	5	NUM
gujaf-337	248	20	,	,	PUNCT
gujaf-337	248	21	issue	issue	NOUN
gujaf-337	248	22	2	2	NUM
gujaf-337	248	23	,	,	PUNCT
gujaf-337	248	24	october	october	PROPN
gujaf-337	248	25	,	,	PUNCT
gujaf-337	248	26	2024	2024	NUM
gujaf-337	248	27	322	322	NUM
gujaf-337	248	28	the	the	DET
gujaf-337	248	29	descriptive	descriptive	ADJ
gujaf-337	248	30	statistics	statistic	NOUN
gujaf-337	248	31	of	of	ADP
gujaf-337	248	32	each	each	PRON
gujaf-337	248	33	of	of	ADP
gujaf-337	248	34	the	the	DET
gujaf-337	248	35	variables	variable	NOUN
gujaf-337	248	36	in	in	ADP
gujaf-337	248	37	table	table	NOUN
gujaf-337	248	38	2	2	NUM
gujaf-337	248	39	shows	show	VERB
gujaf-337	248	40	the	the	DET
gujaf-337	248	41	mean	mean	ADJ
gujaf-337	248	42	,	,	PUNCT
gujaf-337	248	43	standard	standard	ADJ
gujaf-337	248	44	deviation	deviation	NOUN
gujaf-337	248	45	,	,	PUNCT
gujaf-337	248	46	minimum	minimum	ADJ
gujaf-337	248	47	and	and	CCONJ
gujaf-337	248	48	maximum	maximum	ADJ
gujaf-337	248	49	values	value	NOUN
gujaf-337	248	50	.	.	PUNCT
gujaf-337	249	1	descriptive	descriptive	ADJ
gujaf-337	249	2	analysis	analysis	NOUN
gujaf-337	249	3	of	of	ADP
gujaf-337	249	4	these	these	DET
gujaf-337	249	5	variables	variable	NOUN
gujaf-337	249	6	is	be	AUX
gujaf-337	249	7	presented	present	VERB
gujaf-337	249	8	and	and	CCONJ
gujaf-337	249	9	discussed	discuss	VERB
gujaf-337	249	10	as	as	ADP
gujaf-337	249	11	thus	thus	ADV
gujaf-337	249	12	.	.	PUNCT
gujaf-337	250	1	table	table	NOUN
gujaf-337	250	2	2	2	NUM
gujaf-337	250	3	descriptive	descriptive	ADJ
gujaf-337	250	4	statistics	statistic	NOUN
gujaf-337	250	5	variable	variable	ADJ
gujaf-337	250	6	obs	obs	PROPN
gujaf-337	250	7	mean	mean	PROPN
gujaf-337	250	8	stddev	stddev	PROPN
gujaf-337	250	9	min	min	PROPN
gujaf-337	250	10	max	max	PROPN
gujaf-337	250	11	grw	grw	PROPN
gujaf-337	250	12	96	96	NUM
gujaf-337	250	13	0.1680	0.1680	NUM
gujaf-337	250	14	0.1499	0.1499	NUM
gujaf-337	250	15	-0.5304	-0.5304	NOUN
gujaf-337	250	16	0.6288	0.6288	NUM
gujaf-337	250	17	lev	lev	NOUN
gujaf-337	250	18	96	96	NUM
gujaf-337	250	19	0.4597	0.4597	NUM
gujaf-337	250	20	0.1933	0.1933	NUM
gujaf-337	250	21	0.0254	0.0254	NUM
gujaf-337	250	22	0.8804	0.8804	NUM
gujaf-337	250	23	prof	prof	NOUN
gujaf-337	250	24	96	96	NUM
gujaf-337	250	25	0.1326	0.1326	NUM
gujaf-337	250	26	0.1633	0.1633	NUM
gujaf-337	250	27	-0.4886	-0.4886	NOUN
gujaf-337	250	28	0.7854	0.7854	NUM
gujaf-337	250	29	lqd	lqd	NOUN
gujaf-337	250	30	96	96	NUM
gujaf-337	250	31	1.2971	1.2971	NUM
gujaf-337	250	32	0.6718	0.6718	NUM
gujaf-337	250	33	0.1476	0.1476	NUM
gujaf-337	250	34	2.5937	2.5937	NUM
gujaf-337	250	35	fsize	fsize	NOUN
gujaf-337	250	36	96	96	NUM
gujaf-337	250	37	8,820,000	8,820,000	NUM
gujaf-337	250	38	9,280,000	9,280,000	NUM
gujaf-337	250	39	389,000	389,000	NUM
gujaf-337	250	40	43,000,000	43,000,000	NUM
gujaf-337	250	41	source	source	NOUN
gujaf-337	250	42	:	:	PUNCT
gujaf-337	250	43	researcher	researcher	NOUN
gujaf-337	250	44	’s	’s	PART
gujaf-337	250	45	computation	computation	NOUN
gujaf-337	250	46	from	from	ADP
gujaf-337	250	47	stata	stata	PROPN
gujaf-337	250	48	output	output	NOUN
gujaf-337	250	49	,	,	PUNCT
gujaf-337	250	50	(	(	PUNCT
gujaf-337	250	51	2024	2024	NUM
gujaf-337	250	52	)	)	PUNCT
gujaf-337	250	53	.	.	PUNCT
gujaf-337	251	1	table	table	NOUN
gujaf-337	251	2	2	2	NUM
gujaf-337	251	3	shows	show	VERB
gujaf-337	251	4	that	that	SCONJ
gujaf-337	251	5	the	the	DET
gujaf-337	251	6	dependent	dependent	ADJ
gujaf-337	251	7	variable	variable	NOUN
gujaf-337	251	8	represented	represent	VERB
gujaf-337	251	9	by	by	ADP
gujaf-337	251	10	firm	firm	ADJ
gujaf-337	251	11	growth	growth	NOUN
gujaf-337	251	12	(	(	PUNCT
gujaf-337	251	13	grw	grw	PROPN
gujaf-337	251	14	)	)	PUNCT
gujaf-337	251	15	has	have	VERB
gujaf-337	251	16	a	a	DET
gujaf-337	251	17	mean	mean	ADJ
gujaf-337	251	18	value	value	NOUN
gujaf-337	251	19	of	of	ADP
gujaf-337	251	20	0.1680	0.1680	NUM
gujaf-337	251	21	and	and	CCONJ
gujaf-337	251	22	a	a	DET
gujaf-337	251	23	standard	standard	ADJ
gujaf-337	251	24	deviation	deviation	NOUN
gujaf-337	251	25	of	of	ADP
gujaf-337	251	26	0.1499	0.1499	NUM
gujaf-337	251	27	.	.	PUNCT
gujaf-337	252	1	this	this	DET
gujaf-337	252	2	result	result	NOUN
gujaf-337	252	3	suggests	suggest	VERB
gujaf-337	252	4	that	that	SCONJ
gujaf-337	252	5	the	the	DET
gujaf-337	252	6	firm	firm	ADJ
gujaf-337	252	7	growth	growth	NOUN
gujaf-337	252	8	of	of	ADP
gujaf-337	252	9	listed	list	VERB
gujaf-337	252	10	healthcare	healthcare	NOUN
gujaf-337	252	11	companies	company	NOUN
gujaf-337	252	12	in	in	ADP
gujaf-337	252	13	nigeria	nigeria	PROPN
gujaf-337	252	14	on	on	ADP
gujaf-337	252	15	average	average	ADJ
gujaf-337	252	16	is	be	AUX
gujaf-337	252	17	16.80	16.80	NUM
gujaf-337	252	18	%	%	NOUN
gujaf-337	252	19	during	during	ADP
gujaf-337	252	20	the	the	DET
gujaf-337	252	21	period	period	NOUN
gujaf-337	252	22	under	under	ADP
gujaf-337	252	23	review	review	NOUN
gujaf-337	252	24	.	.	PUNCT
gujaf-337	253	1	the	the	DET
gujaf-337	253	2	result	result	NOUN
gujaf-337	253	3	indicates	indicate	VERB
gujaf-337	253	4	a	a	DET
gujaf-337	253	5	low	low	ADJ
gujaf-337	253	6	level	level	NOUN
gujaf-337	253	7	of	of	ADP
gujaf-337	253	8	deviation	deviation	NOUN
gujaf-337	253	9	from	from	ADP
gujaf-337	253	10	the	the	DET
gujaf-337	253	11	mean	mean	ADJ
gujaf-337	253	12	value	value	NOUN
gujaf-337	253	13	of	of	ADP
gujaf-337	253	14	firm	firm	ADJ
gujaf-337	253	15	growth	growth	NOUN
gujaf-337	253	16	recorded	record	VERB
gujaf-337	253	17	within	within	ADP
gujaf-337	253	18	the	the	DET
gujaf-337	253	19	period	period	NOUN
gujaf-337	253	20	of	of	ADP
gujaf-337	253	21	the	the	DET
gujaf-337	253	22	study	study	NOUN
gujaf-337	253	23	.	.	PUNCT
gujaf-337	254	1	furthermore	furthermore	ADV
gujaf-337	254	2	,	,	PUNCT
gujaf-337	254	3	the	the	DET
gujaf-337	254	4	minimum	minimum	ADJ
gujaf-337	254	5	and	and	CCONJ
gujaf-337	254	6	maximum	maximum	ADJ
gujaf-337	254	7	value	value	NOUN
gujaf-337	254	8	of	of	ADP
gujaf-337	254	9	firm	firm	ADJ
gujaf-337	254	10	growth	growth	NOUN
gujaf-337	254	11	stood	stand	VERB
gujaf-337	254	12	at	at	ADP
gujaf-337	254	13	-0.5304	-0.5304	NOUN
gujaf-337	254	14	and	and	CCONJ
gujaf-337	254	15	0.6288	0.6288	NUM
gujaf-337	254	16	respectively	respectively	ADV
gujaf-337	254	17	.	.	PUNCT
gujaf-337	255	1	these	these	DET
gujaf-337	255	2	figures	figure	NOUN
gujaf-337	255	3	imply	imply	VERB
gujaf-337	255	4	that	that	SCONJ
gujaf-337	255	5	some	some	PRON
gujaf-337	255	6	of	of	ADP
gujaf-337	255	7	the	the	DET
gujaf-337	255	8	listed	list	VERB
gujaf-337	255	9	healthcare	healthcare	NOUN
gujaf-337	255	10	companies	company	NOUN
gujaf-337	255	11	in	in	ADP
gujaf-337	255	12	nigeria	nigeria	PROPN
gujaf-337	255	13	reported	report	VERB
gujaf-337	255	14	a	a	DET
gujaf-337	255	15	drop	drop	NOUN
gujaf-337	255	16	in	in	ADP
gujaf-337	255	17	their	their	PRON
gujaf-337	255	18	growth	growth	NOUN
gujaf-337	255	19	by-0.5304	by-0.5304	ADJ
gujaf-337	255	20	and	and	CCONJ
gujaf-337	255	21	a	a	DET
gujaf-337	255	22	maximum	maximum	ADJ
gujaf-337	255	23	growth	growth	NOUN
gujaf-337	255	24	in	in	ADP
gujaf-337	255	25	turnover	turnover	NOUN
gujaf-337	255	26	by	by	ADP
gujaf-337	255	27	0.6288	0.6288	NUM
gujaf-337	255	28	within	within	ADP
gujaf-337	255	29	the	the	DET
gujaf-337	255	30	period	period	NOUN
gujaf-337	255	31	of	of	ADP
gujaf-337	255	32	the	the	DET
gujaf-337	255	33	study	study	NOUN
gujaf-337	255	34	.	.	PUNCT
gujaf-337	256	1	also	also	ADV
gujaf-337	256	2	,	,	PUNCT
gujaf-337	256	3	table	table	NOUN
gujaf-337	256	4	2	2	NUM
gujaf-337	256	5	indicates	indicate	VERB
gujaf-337	256	6	that	that	SCONJ
gujaf-337	256	7	the	the	DET
gujaf-337	256	8	average	average	ADJ
gujaf-337	256	9	value	value	NOUN
gujaf-337	256	10	of	of	ADP
gujaf-337	256	11	leverage	leverage	NOUN
gujaf-337	256	12	across	across	ADP
gujaf-337	256	13	the	the	DET
gujaf-337	256	14	studied	study	VERB
gujaf-337	256	15	companies	company	NOUN
gujaf-337	256	16	45.97	45.97	NUM
gujaf-337	256	17	%	%	NOUN
gujaf-337	256	18	with	with	ADP
gujaf-337	256	19	a	a	DET
gujaf-337	256	20	standard	standard	ADJ
gujaf-337	256	21	deviation	deviation	NOUN
gujaf-337	256	22	of	of	ADP
gujaf-337	256	23	19.33	19.33	NUM
gujaf-337	256	24	%	%	NOUN
gujaf-337	256	25	,	,	PUNCT
gujaf-337	256	26	indicating	indicate	VERB
gujaf-337	256	27	there	there	PRON
gujaf-337	256	28	is	be	VERB
gujaf-337	256	29	a	a	DET
gujaf-337	256	30	low	low	ADJ
gujaf-337	256	31	deviation	deviation	NOUN
gujaf-337	256	32	.	.	PUNCT
gujaf-337	257	1	with	with	ADP
gujaf-337	257	2	a	a	DET
gujaf-337	257	3	minimum	minimum	ADJ
gujaf-337	257	4	and	and	CCONJ
gujaf-337	257	5	maximum	maximum	ADJ
gujaf-337	257	6	value	value	NOUN
gujaf-337	257	7	of	of	ADP
gujaf-337	257	8	2.54	2.54	NUM
gujaf-337	257	9	%	%	NOUN
gujaf-337	257	10	and	and	CCONJ
gujaf-337	257	11	88.04	88.04	NUM
gujaf-337	257	12	%	%	NOUN
gujaf-337	257	13	respectively	respectively	ADV
gujaf-337	257	14	.	.	PUNCT
gujaf-337	258	1	similarly	similarly	ADV
gujaf-337	258	2	,	,	PUNCT
gujaf-337	258	3	the	the	DET
gujaf-337	258	4	average	average	ADJ
gujaf-337	258	5	level	level	NOUN
gujaf-337	258	6	of	of	ADP
gujaf-337	258	7	profitability	profitability	NOUN
gujaf-337	258	8	of	of	ADP
gujaf-337	258	9	the	the	DET
gujaf-337	258	10	listed	list	VERB
gujaf-337	258	11	healthcare	healthcare	NOUN
gujaf-337	258	12	companies	company	NOUN
gujaf-337	258	13	in	in	ADP
gujaf-337	258	14	nigeria	nigeria	PROPN
gujaf-337	258	15	was	be	AUX
gujaf-337	258	16	found	find	VERB
gujaf-337	258	17	to	to	PART
gujaf-337	258	18	be	be	AUX
gujaf-337	258	19	13.26	13.26	NUM
gujaf-337	258	20	%	%	NOUN
gujaf-337	258	21	,	,	PUNCT
gujaf-337	258	22	and	and	CCONJ
gujaf-337	258	23	a	a	DET
gujaf-337	258	24	standard	standard	ADJ
gujaf-337	258	25	deviation	deviation	NOUN
gujaf-337	258	26	of	of	ADP
gujaf-337	258	27	16.13	16.13	NUM
gujaf-337	258	28	%	%	NOUN
gujaf-337	258	29	,	,	PUNCT
gujaf-337	258	30	which	which	PRON
gujaf-337	258	31	shows	show	VERB
gujaf-337	258	32	a	a	DET
gujaf-337	258	33	high	high	ADJ
gujaf-337	258	34	deviation	deviation	NOUN
gujaf-337	258	35	from	from	ADP
gujaf-337	258	36	the	the	DET
gujaf-337	258	37	mean	mean	NOUN
gujaf-337	258	38	.	.	PUNCT
gujaf-337	259	1	the	the	DET
gujaf-337	259	2	minimum	minimum	ADJ
gujaf-337	259	3	and	and	CCONJ
gujaf-337	259	4	maximum	maximum	ADJ
gujaf-337	259	5	values	value	NOUN
gujaf-337	259	6	in	in	ADP
gujaf-337	259	7	respect	respect	NOUN
gujaf-337	259	8	to	to	ADP
gujaf-337	259	9	profitability	profitability	NOUN
gujaf-337	259	10	is	be	AUX
gujaf-337	259	11	-0.4886	-0.4886	ADJ
gujaf-337	259	12	and	and	CCONJ
gujaf-337	259	13	0.7854	0.7854	NUM
gujaf-337	259	14	,	,	PUNCT
gujaf-337	259	15	revealing	reveal	VERB
gujaf-337	259	16	that	that	SCONJ
gujaf-337	259	17	certain	certain	ADJ
gujaf-337	259	18	healthcare	healthcare	PROPN
gujaf-337	259	19	company	company	NOUN
gujaf-337	259	20	recorded	record	VERB
gujaf-337	259	21	a	a	DET
gujaf-337	259	22	loss	loss	NOUN
gujaf-337	259	23	of	of	ADP
gujaf-337	259	24	-48.86	-48.86	NOUN
gujaf-337	259	25	%	%	NOUN
gujaf-337	259	26	and	and	CCONJ
gujaf-337	259	27	a	a	DET
gujaf-337	259	28	maximum	maximum	ADJ
gujaf-337	259	29	profit	profit	NOUN
gujaf-337	259	30	of	of	ADP
gujaf-337	259	31	78.54	78.54	NUM
gujaf-337	259	32	%	%	NOUN
gujaf-337	259	33	on	on	ADP
gujaf-337	259	34	each	each	DET
gujaf-337	259	35	₦	₦	PROPN
gujaf-337	259	36	1	1	NUM
gujaf-337	259	37	investment	investment	NOUN
gujaf-337	259	38	made	make	VERB
gujaf-337	259	39	by	by	ADP
gujaf-337	259	40	the	the	DET
gujaf-337	259	41	companies	company	NOUN
gujaf-337	259	42	.	.	PUNCT
gujaf-337	260	1	furthermore	furthermore	ADV
gujaf-337	260	2	,	,	PUNCT
gujaf-337	260	3	the	the	DET
gujaf-337	260	4	average	average	NOUN
gujaf-337	260	5	of	of	ADP
gujaf-337	260	6	liquidity	liquidity	NOUN
gujaf-337	260	7	is	be	AUX
gujaf-337	260	8	1.29	1.29	NUM
gujaf-337	260	9	,	,	PUNCT
gujaf-337	260	10	and	and	CCONJ
gujaf-337	260	11	a	a	DET
gujaf-337	260	12	standard	standard	ADJ
gujaf-337	260	13	deviation	deviation	NOUN
gujaf-337	260	14	of	of	ADP
gujaf-337	260	15	6.72	6.72	NUM
gujaf-337	260	16	which	which	PRON
gujaf-337	260	17	shows	show	VERB
gujaf-337	260	18	high	high	ADJ
gujaf-337	260	19	deviation	deviation	NOUN
gujaf-337	260	20	;	;	PUNCT
gujaf-337	260	21	with	with	ADP
gujaf-337	260	22	a	a	DET
gujaf-337	260	23	minimum	minimum	ADJ
gujaf-337	260	24	and	and	CCONJ
gujaf-337	260	25	maximum	maximum	ADJ
gujaf-337	260	26	value	value	NOUN
gujaf-337	260	27	of	of	ADP
gujaf-337	260	28	0.15	0.15	NUM
gujaf-337	260	29	,	,	PUNCT
gujaf-337	260	30	and	and	CCONJ
gujaf-337	260	31	2.59	2.59	NUM
gujaf-337	260	32	respectively	respectively	ADV
gujaf-337	260	33	indicating	indicate	VERB
gujaf-337	260	34	that	that	SCONJ
gujaf-337	260	35	some	some	PRON
gujaf-337	260	36	of	of	ADP
gujaf-337	260	37	the	the	DET
gujaf-337	260	38	healthcare	healthcare	NOUN
gujaf-337	260	39	companies	company	NOUN
gujaf-337	260	40	have	have	VERB
gujaf-337	260	41	a	a	DET
gujaf-337	260	42	very	very	ADV
gujaf-337	260	43	low	low	ADJ
gujaf-337	260	44	liquidity	liquidity	NOUN
gujaf-337	260	45	ratio	ratio	NOUN
gujaf-337	260	46	of	of	ADP
gujaf-337	260	47	0.15	0.15	NUM
gujaf-337	260	48	and	and	CCONJ
gujaf-337	260	49	the	the	DET
gujaf-337	260	50	highest	high	ADJ
gujaf-337	260	51	liquidity	liquidity	NOUN
gujaf-337	260	52	ratio	ratio	NOUN
gujaf-337	260	53	of	of	ADP
gujaf-337	260	54	2.59	2.59	NUM
gujaf-337	260	55	.	.	PUNCT
gujaf-337	261	1	finally	finally	ADV
gujaf-337	261	2	,	,	PUNCT
gujaf-337	261	3	firm	firm	ADJ
gujaf-337	261	4	size	size	NOUN
gujaf-337	261	5	has	have	VERB
gujaf-337	261	6	the	the	DET
gujaf-337	261	7	mean	mean	ADJ
gujaf-337	261	8	value	value	NOUN
gujaf-337	261	9	of	of	ADP
gujaf-337	261	10	8,820,000	8,820,000	NUM
gujaf-337	261	11	,	,	PUNCT
gujaf-337	261	12	indicating	indicate	VERB
gujaf-337	261	13	that	that	SCONJ
gujaf-337	261	14	the	the	DET
gujaf-337	261	15	average	average	ADJ
gujaf-337	261	16	size	size	NOUN
gujaf-337	261	17	of	of	ADP
gujaf-337	261	18	the	the	DET
gujaf-337	261	19	companies	company	NOUN
gujaf-337	261	20	under	under	ADP
gujaf-337	261	21	study	study	NOUN
gujaf-337	261	22	is	be	AUX
gujaf-337	261	23	8,820,000	8,820,000	NUM
gujaf-337	261	24	and	and	CCONJ
gujaf-337	261	25	a	a	DET
gujaf-337	261	26	standard	standard	ADJ
gujaf-337	261	27	deviation	deviation	NOUN
gujaf-337	261	28	of	of	ADP
gujaf-337	261	29	9,280,000	9,280,000	NUM
gujaf-337	261	30	which	which	PRON
gujaf-337	261	31	shows	show	VERB
gujaf-337	261	32	a	a	DET
gujaf-337	261	33	high	high	ADJ
gujaf-337	261	34	deviation	deviation	NOUN
gujaf-337	261	35	from	from	ADP
gujaf-337	261	36	the	the	DET
gujaf-337	261	37	mean	mean	NOUN
gujaf-337	261	38	of	of	ADP
gujaf-337	261	39	the	the	DET
gujaf-337	261	40	size	size	NOUN
gujaf-337	261	41	of	of	ADP
gujaf-337	261	42	the	the	DET
gujaf-337	261	43	listed	list	VERB
gujaf-337	261	44	health	health	NOUN
gujaf-337	261	45	care	care	NOUN
gujaf-337	261	46	companies	company	NOUN
gujaf-337	261	47	in	in	ADP
gujaf-337	261	48	nigeria	nigeria	PROPN
gujaf-337	261	49	.	.	PUNCT
gujaf-337	262	1	the	the	DET
gujaf-337	262	2	minimum	minimum	ADJ
gujaf-337	262	3	and	and	CCONJ
gujaf-337	262	4	maximum	maximum	ADJ
gujaf-337	262	5	values	value	NOUN
gujaf-337	262	6	stood	stand	VERB
gujaf-337	262	7	at	at	ADP
gujaf-337	262	8	389,000	389,000	NUM
gujaf-337	262	9	and	and	CCONJ
gujaf-337	262	10	43,000,000	43,000,000	NUM
gujaf-337	262	11	respectively	respectively	ADV
gujaf-337	262	12	.	.	PUNCT
gujaf-337	263	1	correlation	correlation	NOUN
gujaf-337	263	2	matrix	matrix	NOUN
gujaf-337	263	3	the	the	DET
gujaf-337	263	4	correlation	correlation	NOUN
gujaf-337	263	5	matrix	matrix	NOUN
gujaf-337	263	6	reveals	reveal	VERB
gujaf-337	263	7	the	the	DET
gujaf-337	263	8	relationship	relationship	NOUN
gujaf-337	263	9	that	that	PRON
gujaf-337	263	10	exists	exist	VERB
gujaf-337	263	11	between	between	ADP
gujaf-337	263	12	the	the	DET
gujaf-337	263	13	dependent	dependent	ADJ
gujaf-337	263	14	variable	variable	NOUN
gujaf-337	263	15	and	and	CCONJ
gujaf-337	263	16	each	each	PRON
gujaf-337	263	17	of	of	ADP
gujaf-337	263	18	the	the	DET
gujaf-337	263	19	independent	independent	ADJ
gujaf-337	263	20	variables	variable	NOUN
gujaf-337	263	21	as	as	ADV
gujaf-337	263	22	well	well	ADV
gujaf-337	263	23	as	as	ADP
gujaf-337	263	24	the	the	DET
gujaf-337	263	25	relationship	relationship	NOUN
gujaf-337	263	26	between	between	ADP
gujaf-337	263	27	the	the	DET
gujaf-337	263	28	independent	independent	ADJ
gujaf-337	263	29	variables	variable	NOUN
gujaf-337	263	30	themselves	themselves	PRON
gujaf-337	263	31	.	.	PUNCT
gujaf-337	264	1	the	the	DET
gujaf-337	264	2	summary	summary	NOUN
gujaf-337	264	3	of	of	ADP
gujaf-337	264	4	the	the	DET
gujaf-337	264	5	correlation	correlation	NOUN
gujaf-337	264	6	coefficients	coefficient	NOUN
gujaf-337	264	7	of	of	ADP
gujaf-337	264	8	the	the	DET
gujaf-337	264	9	variables	variable	NOUN
gujaf-337	264	10	of	of	ADP
gujaf-337	264	11	the	the	DET
gujaf-337	264	12	study	study	NOUN
gujaf-337	264	13	are	be	AUX
gujaf-337	264	14	shown	show	VERB
gujaf-337	264	15	in	in	ADP
gujaf-337	264	16	table	table	NOUN
gujaf-337	264	17	4.2	4.2	NUM
gujaf-337	264	18	gusau	gusau	ADJ
gujaf-337	264	19	journal	journal	NOUN
gujaf-337	264	20	of	of	ADP
gujaf-337	264	21	accounting	accounting	NOUN
gujaf-337	264	22	and	and	CCONJ
gujaf-337	264	23	finance	finance	NOUN
gujaf-337	264	24	,	,	PUNCT
gujaf-337	264	25	vol	vol	NOUN
gujaf-337	264	26	.	.	PROPN
gujaf-337	264	27	5	5	NUM
gujaf-337	264	28	,	,	PUNCT
gujaf-337	264	29	issue	issue	NOUN
gujaf-337	264	30	2	2	NUM
gujaf-337	264	31	,	,	PUNCT
gujaf-337	264	32	october	october	PROPN
gujaf-337	264	33	,	,	PUNCT
gujaf-337	264	34	2024	2024	NUM
gujaf-337	264	35	323	323	NUM
gujaf-337	264	36	table	table	NOUN
gujaf-337	264	37	3	3	NUM
gujaf-337	264	38	correlation	correlation	NOUN
gujaf-337	264	39	matrix	matrix	NOUN
gujaf-337	264	40	variable	variable	NOUN
gujaf-337	264	41	grw	grw	VERB
gujaf-337	264	42	lev	lev	NOUN
gujaf-337	264	43	prof	prof	NOUN
gujaf-337	264	44	lqd	lqd	PROPN
gujaf-337	264	45	fsize	fsize	NOUN
gujaf-337	264	46	grw	grw	VERB
gujaf-337	264	47	1.0000	1.0000	NUM
gujaf-337	264	48	lev	lev	NOUN
gujaf-337	264	49	-0.0212	-0.0212	NOUN
gujaf-337	265	1	1.0000	1.0000	NUM
gujaf-337	265	2	prof	prof	NOUN
gujaf-337	265	3	0.3354	0.3354	NUM
gujaf-337	265	4	0.0648	0.0648	NUM
gujaf-337	265	5	1.0000	1.0000	NUM
gujaf-337	265	6	lqd	lqd	NOUN
gujaf-337	265	7	0.2776	0.2776	NUM
gujaf-337	265	8	0.1105	0.1105	NUM
gujaf-337	265	9	0.2260	0.2260	NUM
gujaf-337	265	10	1.0000	1.0000	NUM
gujaf-337	265	11	fsize	fsize	NOUN
gujaf-337	265	12	0.2516	0.2516	NUM
gujaf-337	265	13	-0.2863	-0.2863	PROPN
gujaf-337	265	14	-0.1618	-0.1618	NOUN
gujaf-337	265	15	0.2137	0.2137	NUM
gujaf-337	265	16	1.0000	1.0000	NUM
gujaf-337	265	17	source	source	NOUN
gujaf-337	265	18	:	:	PUNCT
gujaf-337	265	19	researcher	researcher	NOUN
gujaf-337	265	20	’s	’s	PART
gujaf-337	265	21	computation	computation	NOUN
gujaf-337	265	22	from	from	ADP
gujaf-337	265	23	stata	stata	PROPN
gujaf-337	265	24	output	output	NOUN
gujaf-337	265	25	,	,	PUNCT
gujaf-337	265	26	(	(	PUNCT
gujaf-337	265	27	2024	2024	NUM
gujaf-337	265	28	)	)	PUNCT
gujaf-337	265	29	.	.	PUNCT
gujaf-337	266	1	table	table	NOUN
gujaf-337	266	2	3	3	NUM
gujaf-337	266	3	presents	present	VERB
gujaf-337	266	4	the	the	DET
gujaf-337	266	5	correlation	correlation	NOUN
gujaf-337	266	6	result	result	NOUN
gujaf-337	266	7	between	between	ADP
gujaf-337	266	8	corporate	corporate	ADJ
gujaf-337	266	9	attributes	attribute	NOUN
gujaf-337	266	10	and	and	CCONJ
gujaf-337	266	11	firm	firm	ADJ
gujaf-337	266	12	growth	growth	NOUN
gujaf-337	266	13	of	of	ADP
gujaf-337	266	14	listed	list	VERB
gujaf-337	266	15	healthcare	healthcare	NOUN
gujaf-337	266	16	companies	company	NOUN
gujaf-337	266	17	in	in	ADP
gujaf-337	266	18	nigeria	nigeria	PROPN
gujaf-337	266	19	.	.	PUNCT
gujaf-337	267	1	with	with	ADP
gujaf-337	267	2	correlation	correlation	NOUN
gujaf-337	267	3	coefficients	coefficient	NOUN
gujaf-337	267	4	of	of	ADP
gujaf-337	267	5	-0.0212	-0.0212	NOUN
gujaf-337	267	6	the	the	DET
gujaf-337	267	7	table	table	NOUN
gujaf-337	267	8	shows	show	VERB
gujaf-337	267	9	a	a	DET
gujaf-337	267	10	negative	negative	ADJ
gujaf-337	267	11	relationship	relationship	NOUN
gujaf-337	267	12	between	between	ADP
gujaf-337	267	13	leverage	leverage	NOUN
gujaf-337	267	14	and	and	CCONJ
gujaf-337	267	15	firm	firm	ADJ
gujaf-337	267	16	growth	growth	NOUN
gujaf-337	267	17	of	of	ADP
gujaf-337	267	18	the	the	DET
gujaf-337	267	19	listed	list	VERB
gujaf-337	267	20	health	health	NOUN
gujaf-337	267	21	care	care	NOUN
gujaf-337	267	22	companies	company	NOUN
gujaf-337	267	23	in	in	ADP
gujaf-337	267	24	nigeria	nigeria	PROPN
gujaf-337	267	25	.	.	PUNCT
gujaf-337	268	1	this	this	PRON
gujaf-337	268	2	further	further	ADJ
gujaf-337	268	3	means	mean	VERB
gujaf-337	268	4	that	that	SCONJ
gujaf-337	268	5	an	an	DET
gujaf-337	268	6	increase	increase	NOUN
gujaf-337	268	7	in	in	ADP
gujaf-337	268	8	leverage	leverage	NOUN
gujaf-337	268	9	will	will	AUX
gujaf-337	268	10	result	result	VERB
gujaf-337	268	11	to	to	PART
gujaf-337	268	12	decrease	decrease	VERB
gujaf-337	268	13	in	in	ADP
gujaf-337	268	14	the	the	DET
gujaf-337	268	15	growth	growth	NOUN
gujaf-337	268	16	of	of	ADP
gujaf-337	268	17	the	the	DET
gujaf-337	268	18	listed	list	VERB
gujaf-337	268	19	health	health	NOUN
gujaf-337	268	20	care	care	NOUN
gujaf-337	268	21	companies	company	NOUN
gujaf-337	268	22	in	in	ADP
gujaf-337	268	23	nigeria	nigeria	PROPN
gujaf-337	268	24	within	within	ADP
gujaf-337	268	25	the	the	DET
gujaf-337	268	26	period	period	NOUN
gujaf-337	268	27	of	of	ADP
gujaf-337	268	28	the	the	DET
gujaf-337	268	29	study	study	NOUN
gujaf-337	268	30	.	.	PUNCT
gujaf-337	269	1	also	also	ADV
gujaf-337	269	2	,	,	PUNCT
gujaf-337	269	3	table	table	NOUN
gujaf-337	269	4	3	3	NUM
gujaf-337	269	5	shows	show	VERB
gujaf-337	269	6	a	a	DET
gujaf-337	269	7	positive	positive	ADJ
gujaf-337	269	8	relationship	relationship	NOUN
gujaf-337	269	9	between	between	ADP
gujaf-337	269	10	profitability	profitability	NOUN
gujaf-337	269	11	,	,	PUNCT
gujaf-337	269	12	liquidity	liquidity	NOUN
gujaf-337	269	13	,	,	PUNCT
gujaf-337	269	14	firm	firm	ADJ
gujaf-337	269	15	size	size	NOUN
gujaf-337	269	16	and	and	CCONJ
gujaf-337	269	17	firm	firm	ADJ
gujaf-337	269	18	growth	growth	NOUN
gujaf-337	269	19	of	of	ADP
gujaf-337	269	20	the	the	DET
gujaf-337	269	21	listed	list	VERB
gujaf-337	269	22	health	health	NOUN
gujaf-337	269	23	care	care	NOUN
gujaf-337	269	24	companies	company	NOUN
gujaf-337	269	25	in	in	ADP
gujaf-337	269	26	nigeria	nigeria	PROPN
gujaf-337	269	27	.	.	PUNCT
gujaf-337	270	1	this	this	PRON
gujaf-337	270	2	means	mean	VERB
gujaf-337	270	3	that	that	SCONJ
gujaf-337	270	4	an	an	DET
gujaf-337	270	5	increase	increase	NOUN
gujaf-337	270	6	in	in	ADP
gujaf-337	270	7	these	these	DET
gujaf-337	270	8	variables	variable	NOUN
gujaf-337	270	9	will	will	AUX
gujaf-337	270	10	lead	lead	VERB
gujaf-337	270	11	to	to	ADP
gujaf-337	270	12	a	a	DET
gujaf-337	270	13	corresponding	corresponding	ADJ
gujaf-337	270	14	increase	increase	NOUN
gujaf-337	270	15	in	in	ADP
gujaf-337	270	16	the	the	DET
gujaf-337	270	17	growth	growth	NOUN
gujaf-337	270	18	of	of	ADP
gujaf-337	270	19	the	the	DET
gujaf-337	270	20	listed	list	VERB
gujaf-337	270	21	healthcare	healthcare	NOUN
gujaf-337	270	22	companies	company	NOUN
gujaf-337	270	23	in	in	ADP
gujaf-337	270	24	nigeria	nigeria	PROPN
gujaf-337	270	25	.	.	PUNCT
gujaf-337	271	1	similarly	similarly	ADV
gujaf-337	271	2	,	,	PUNCT
gujaf-337	271	3	the	the	DET
gujaf-337	271	4	correlation	correlation	NOUN
gujaf-337	271	5	matrix	matrix	NOUN
gujaf-337	271	6	confirms	confirm	VERB
gujaf-337	271	7	that	that	SCONJ
gujaf-337	271	8	none	none	NOUN
gujaf-337	271	9	of	of	ADP
gujaf-337	271	10	the	the	DET
gujaf-337	271	11	independent	independent	ADJ
gujaf-337	271	12	variables	variable	NOUN
gujaf-337	271	13	of	of	ADP
gujaf-337	271	14	corporate	corporate	ADJ
gujaf-337	271	15	attributes	attribute	NOUN
gujaf-337	271	16	have	have	VERB
gujaf-337	271	17	a	a	DET
gujaf-337	271	18	coefficient	coefficient	NOUN
gujaf-337	271	19	of	of	ADP
gujaf-337	271	20	correlation	correlation	NOUN
gujaf-337	271	21	greater	great	ADJ
gujaf-337	271	22	than	than	ADP
gujaf-337	271	23	80	80	NUM
gujaf-337	271	24	%	%	NOUN
gujaf-337	271	25	.	.	PUNCT
gujaf-337	272	1	this	this	PRON
gujaf-337	272	2	suggests	suggest	VERB
gujaf-337	272	3	that	that	SCONJ
gujaf-337	272	4	the	the	DET
gujaf-337	272	5	independent	independent	ADJ
gujaf-337	272	6	variables	variable	NOUN
gujaf-337	272	7	employed	employ	VERB
gujaf-337	272	8	in	in	ADP
gujaf-337	272	9	the	the	DET
gujaf-337	272	10	study	study	NOUN
gujaf-337	272	11	may	may	AUX
gujaf-337	272	12	not	not	PART
gujaf-337	272	13	be	be	AUX
gujaf-337	272	14	multi	multi	ADJ
gujaf-337	272	15	-	-	ADJ
gujaf-337	272	16	collinear	collinear	ADJ
gujaf-337	272	17	(	(	PUNCT
gujaf-337	272	18	gujarati	gujarati	PROPN
gujaf-337	272	19	,	,	PUNCT
gujaf-337	272	20	2004	2004	NUM
gujaf-337	272	21	)	)	PUNCT
gujaf-337	272	22	.	.	PUNCT
gujaf-337	273	1	however	however	ADV
gujaf-337	273	2	,	,	PUNCT
gujaf-337	273	3	the	the	DET
gujaf-337	273	4	vif	vif	NOUN
gujaf-337	273	5	was	be	AUX
gujaf-337	273	6	also	also	ADV
gujaf-337	273	7	conducted	conduct	VERB
gujaf-337	273	8	to	to	PART
gujaf-337	273	9	further	far	ADV
gujaf-337	273	10	confirm	confirm	VERB
gujaf-337	273	11	the	the	DET
gujaf-337	273	12	assertion	assertion	NOUN
gujaf-337	273	13	as	as	SCONJ
gujaf-337	273	14	analyzed	analyze	VERB
gujaf-337	273	15	using	use	VERB
gujaf-337	273	16	the	the	DET
gujaf-337	273	17	multi	multi	ADJ
gujaf-337	273	18	-	-	ADJ
gujaf-337	273	19	collinearity	collinearity	ADJ
gujaf-337	273	20	test	test	NOUN
gujaf-337	273	21	.	.	PUNCT
gujaf-337	274	1	multi	multi	ADJ
gujaf-337	274	2	-	-	ADJ
gujaf-337	274	3	collinearity	collinearity	ADJ
gujaf-337	274	4	test	test	NOUN
gujaf-337	274	5	a	a	DET
gujaf-337	274	6	multi	multi	ADJ
gujaf-337	274	7	-	-	ADJ
gujaf-337	274	8	collinearity	collinearity	ADJ
gujaf-337	274	9	test	test	NOUN
gujaf-337	274	10	was	be	AUX
gujaf-337	274	11	conducted	conduct	VERB
gujaf-337	274	12	to	to	PART
gujaf-337	274	13	find	find	VERB
gujaf-337	274	14	out	out	ADP
gujaf-337	274	15	if	if	SCONJ
gujaf-337	274	16	two	two	NUM
gujaf-337	274	17	or	or	CCONJ
gujaf-337	274	18	more	more	ADJ
gujaf-337	274	19	of	of	ADP
gujaf-337	274	20	the	the	DET
gujaf-337	274	21	independent	independent	ADJ
gujaf-337	274	22	variables	variable	NOUN
gujaf-337	274	23	included	include	VERB
gujaf-337	274	24	in	in	ADP
gujaf-337	274	25	the	the	DET
gujaf-337	274	26	study	study	NOUN
gujaf-337	274	27	had	have	VERB
gujaf-337	274	28	high	high	ADJ
gujaf-337	274	29	inter	inter	NOUN
gujaf-337	274	30	-	-	NOUN
gujaf-337	274	31	correlation	correlation	NOUN
gujaf-337	274	32	,	,	PUNCT
gujaf-337	274	33	as	as	SCONJ
gujaf-337	274	34	this	this	PRON
gujaf-337	274	35	could	could	AUX
gujaf-337	274	36	have	have	VERB
gujaf-337	274	37	an	an	DET
gujaf-337	274	38	effect	effect	NOUN
gujaf-337	274	39	on	on	ADP
gujaf-337	274	40	the	the	DET
gujaf-337	274	41	validity	validity	NOUN
gujaf-337	274	42	of	of	ADP
gujaf-337	274	43	the	the	DET
gujaf-337	274	44	study	study	NOUN
gujaf-337	274	45	's	's	PART
gujaf-337	274	46	results	result	NOUN
gujaf-337	274	47	and	and	CCONJ
gujaf-337	274	48	how	how	SCONJ
gujaf-337	274	49	they	they	PRON
gujaf-337	274	50	should	should	AUX
gujaf-337	274	51	be	be	AUX
gujaf-337	274	52	interpreted	interpret	VERB
gujaf-337	274	53	.	.	PUNCT
gujaf-337	275	1	table	table	NOUN
gujaf-337	275	2	4	4	NUM
gujaf-337	275	3	variance	variance	NOUN
gujaf-337	275	4	inflation	inflation	NOUN
gujaf-337	275	5	factor	factor	NOUN
gujaf-337	275	6	and	and	CCONJ
gujaf-337	275	7	tolerance	tolerance	NOUN
gujaf-337	275	8	value	value	NOUN
gujaf-337	275	9	variable	variable	ADJ
gujaf-337	275	10	vif	vif	NOUN
gujaf-337	275	11	1	1	NUM
gujaf-337	275	12	/	/	SYM
gujaf-337	275	13	vif	vif	NOUN
gujaf-337	275	14	lev	lev	NOUN
gujaf-337	275	15	1.09	1.09	NUM
gujaf-337	275	16	0.9154	0.9154	NUM
gujaf-337	275	17	prof	prof	NOUN
gujaf-337	275	18	1.07	1.07	NUM
gujaf-337	275	19	0.9353	0.9353	NUM
gujaf-337	275	20	lqd	lqd	NOUN
gujaf-337	275	21	1.09	1.09	NUM
gujaf-337	275	22	0.9144	0.9144	NUM
gujaf-337	275	23	fsize	fsize	NOUN
gujaf-337	275	24	1.15	1.15	NUM
gujaf-337	275	25	0.8733	0.8733	NUM
gujaf-337	275	26	mean	mean	VERB
gujaf-337	275	27	vif	vif	NOUN
gujaf-337	275	28	source	source	NOUN
gujaf-337	275	29	:	:	PUNCT
gujaf-337	275	30	researcher	researcher	NOUN
gujaf-337	275	31	’s	’s	PART
gujaf-337	275	32	computation	computation	NOUN
gujaf-337	275	33	from	from	ADP
gujaf-337	275	34	stata	stata	PROPN
gujaf-337	275	35	output	output	NOUN
gujaf-337	275	36	,	,	PUNCT
gujaf-337	275	37	(	(	PUNCT
gujaf-337	275	38	2024	2024	NUM
gujaf-337	275	39	)	)	PUNCT
gujaf-337	275	40	.	.	PUNCT
gujaf-337	276	1	table	table	NOUN
gujaf-337	276	2	4.3	4.3	NUM
gujaf-337	276	3	,	,	PUNCT
gujaf-337	276	4	shows	show	VERB
gujaf-337	276	5	the	the	DET
gujaf-337	276	6	vif	vif	NOUN
gujaf-337	276	7	and	and	CCONJ
gujaf-337	276	8	tolerance	tolerance	NOUN
gujaf-337	276	9	values	value	NOUN
gujaf-337	276	10	which	which	PRON
gujaf-337	276	11	were	be	AUX
gujaf-337	276	12	employed	employ	VERB
gujaf-337	276	13	as	as	ADP
gujaf-337	276	14	an	an	DET
gujaf-337	276	15	advance	advance	NOUN
gujaf-337	276	16	measure	measure	NOUN
gujaf-337	276	17	to	to	PART
gujaf-337	276	18	check	check	VERB
gujaf-337	276	19	the	the	DET
gujaf-337	276	20	presence	presence	NOUN
gujaf-337	276	21	of	of	ADP
gujaf-337	276	22	multi	multi	NOUN
gujaf-337	276	23	-	-	NOUN
gujaf-337	276	24	collinearity	collinearity	NOUN
gujaf-337	276	25	among	among	ADP
gujaf-337	276	26	the	the	DET
gujaf-337	276	27	explanatory	explanatory	ADJ
gujaf-337	276	28	variables	variable	NOUN
gujaf-337	276	29	of	of	ADP
gujaf-337	276	30	the	the	DET
gujaf-337	276	31	study	study	NOUN
gujaf-337	276	32	.	.	PUNCT
gujaf-337	277	1	the	the	DET
gujaf-337	277	2	values	value	NOUN
gujaf-337	277	3	of	of	ADP
gujaf-337	277	4	vif	vif	NOUN
gujaf-337	277	5	and	and	CCONJ
gujaf-337	277	6	tolerance	tolerance	NOUN
gujaf-337	277	7	level	level	NOUN
gujaf-337	277	8	were	be	AUX
gujaf-337	277	9	confirmed	confirm	VERB
gujaf-337	277	10	to	to	PART
gujaf-337	277	11	be	be	AUX
gujaf-337	277	12	simultaneously	simultaneously	ADV
gujaf-337	277	13	less	less	ADJ
gujaf-337	277	14	than	than	ADP
gujaf-337	277	15	1	1	NUM
gujaf-337	277	16	and	and	CCONJ
gujaf-337	277	17	10	10	NUM
gujaf-337	277	18	respectively	respectively	ADV
gujaf-337	277	19	which	which	PRON
gujaf-337	277	20	suggests	suggest	VERB
gujaf-337	277	21	that	that	SCONJ
gujaf-337	277	22	there	there	PRON
gujaf-337	277	23	is	be	VERB
gujaf-337	277	24	a	a	DET
gujaf-337	277	25	nonexistence	nonexistence	NOUN
gujaf-337	277	26	of	of	ADP
gujaf-337	277	27	multi	multi	NOUN
gujaf-337	277	28	-	-	NOUN
gujaf-337	277	29	collinearity	collinearity	NOUN
gujaf-337	277	30	among	among	ADP
gujaf-337	277	31	the	the	DET
gujaf-337	277	32	explanatory	explanatory	ADJ
gujaf-337	277	33	variables	variable	NOUN
gujaf-337	277	34	used	use	VERB
gujaf-337	277	35	in	in	ADP
gujaf-337	277	36	the	the	DET
gujaf-337	277	37	study	study	NOUN
gujaf-337	277	38	(	(	PUNCT
gujaf-337	277	39	gujarati	gujarati	PROPN
gujaf-337	277	40	,	,	PUNCT
gujaf-337	277	41	2004	2004	NUM
gujaf-337	277	42	)	)	PUNCT
gujaf-337	277	43	.	.	PUNCT
gujaf-337	278	1	diagnostic	diagnostic	ADJ
gujaf-337	278	2	test	test	NOUN
gujaf-337	278	3	gusau	gusau	PROPN
gujaf-337	278	4	journal	journal	NOUN
gujaf-337	278	5	of	of	ADP
gujaf-337	278	6	accounting	accounting	NOUN
gujaf-337	278	7	and	and	CCONJ
gujaf-337	278	8	finance	finance	NOUN
gujaf-337	278	9	,	,	PUNCT
gujaf-337	278	10	vol	vol	NOUN
gujaf-337	278	11	.	.	PROPN
gujaf-337	278	12	5	5	NUM
gujaf-337	278	13	,	,	PUNCT
gujaf-337	278	14	issue	issue	NOUN
gujaf-337	278	15	2	2	NUM
gujaf-337	278	16	,	,	PUNCT
gujaf-337	278	17	october	october	PROPN
gujaf-337	278	18	,	,	PUNCT
gujaf-337	278	19	2024	2024	NUM
gujaf-337	278	20	324	324	NUM
gujaf-337	278	21	the	the	DET
gujaf-337	278	22	study	study	NOUN
gujaf-337	278	23	determined	determine	VERB
gujaf-337	278	24	its	its	PRON
gujaf-337	278	25	best	good	ADJ
gujaf-337	278	26	estimates	estimate	NOUN
gujaf-337	278	27	to	to	PART
gujaf-337	278	28	test	test	VERB
gujaf-337	278	29	the	the	DET
gujaf-337	278	30	hypotheses	hypothesis	NOUN
gujaf-337	278	31	earlier	early	ADV
gujaf-337	278	32	formulated	formulate	VERB
gujaf-337	278	33	in	in	ADP
gujaf-337	278	34	the	the	DET
gujaf-337	278	35	research	research	NOUN
gujaf-337	278	36	by	by	ADP
gujaf-337	278	37	conducting	conduct	VERB
gujaf-337	278	38	different	different	ADJ
gujaf-337	278	39	diagnostic	diagnostic	ADJ
gujaf-337	278	40	tests	test	NOUN
gujaf-337	278	41	to	to	PART
gujaf-337	278	42	select	select	VERB
gujaf-337	278	43	the	the	DET
gujaf-337	278	44	suitable	suitable	ADJ
gujaf-337	278	45	technique	technique	NOUN
gujaf-337	278	46	for	for	ADP
gujaf-337	278	47	the	the	DET
gujaf-337	278	48	study	study	NOUN
gujaf-337	278	49	.	.	PUNCT
gujaf-337	279	1	it	it	PRON
gujaf-337	279	2	began	begin	VERB
gujaf-337	279	3	with	with	ADP
gujaf-337	279	4	the	the	DET
gujaf-337	279	5	multi	multi	ADJ
gujaf-337	279	6	-	-	ADJ
gujaf-337	279	7	collinearity	collinearity	ADJ
gujaf-337	279	8	test	test	NOUN
gujaf-337	279	9	to	to	PART
gujaf-337	279	10	dictate	dictate	VERB
gujaf-337	279	11	the	the	DET
gujaf-337	279	12	presence	presence	NOUN
gujaf-337	279	13	of	of	ADP
gujaf-337	279	14	multi	multi	NOUN
gujaf-337	279	15	-	-	NOUN
gujaf-337	279	16	collinearity	collinearity	NOUN
gujaf-337	279	17	between	between	ADP
gujaf-337	279	18	the	the	DET
gujaf-337	279	19	variables	variable	NOUN
gujaf-337	279	20	of	of	ADP
gujaf-337	279	21	the	the	DET
gujaf-337	279	22	study	study	NOUN
gujaf-337	279	23	,	,	PUNCT
gujaf-337	279	24	followed	follow	VERB
gujaf-337	279	25	by	by	ADP
gujaf-337	279	26	hausman	hausman	PROPN
gujaf-337	279	27	specification	specification	PROPN
gujaf-337	279	28	test	test	NOUN
gujaf-337	279	29	to	to	PART
gujaf-337	279	30	select	select	VERB
gujaf-337	279	31	between	between	ADP
gujaf-337	279	32	fixed	fix	VERB
gujaf-337	279	33	and	and	CCONJ
gujaf-337	279	34	random	random	ADJ
gujaf-337	279	35	effect	effect	NOUN
gujaf-337	279	36	models	model	NOUN
gujaf-337	279	37	which	which	PRON
gujaf-337	279	38	turned	turn	VERB
gujaf-337	279	39	out	out	ADP
gujaf-337	279	40	not	not	PART
gujaf-337	279	41	to	to	PART
gujaf-337	279	42	be	be	AUX
gujaf-337	279	43	significant	significant	ADJ
gujaf-337	279	44	as	as	SCONJ
gujaf-337	279	45	shown	show	VERB
gujaf-337	279	46	by	by	ADP
gujaf-337	279	47	the	the	DET
gujaf-337	279	48	chi2	chi2	NOUN
gujaf-337	279	49	of	of	ADP
gujaf-337	279	50	3.81	3.81	NUM
gujaf-337	279	51	and	and	CCONJ
gujaf-337	279	52	p	p	NOUN
gujaf-337	279	53	-	-	PUNCT
gujaf-337	279	54	value	value	NOUN
gujaf-337	279	55	of	of	ADP
gujaf-337	279	56	0.4328	0.4328	NUM
gujaf-337	279	57	which	which	PRON
gujaf-337	279	58	favored	favor	VERB
gujaf-337	279	59	the	the	DET
gujaf-337	279	60	choice	choice	NOUN
gujaf-337	279	61	of	of	ADP
gujaf-337	279	62	the	the	DET
gujaf-337	279	63	random	random	ADJ
gujaf-337	279	64	effect	effect	NOUN
gujaf-337	279	65	model	model	NOUN
gujaf-337	279	66	.	.	PUNCT
gujaf-337	280	1	the	the	DET
gujaf-337	280	2	study	study	NOUN
gujaf-337	280	3	further	far	ADV
gujaf-337	280	4	carried	carry	VERB
gujaf-337	280	5	out	out	ADP
gujaf-337	280	6	the	the	DET
gujaf-337	280	7	random	random	ADJ
gujaf-337	280	8	effect	effect	NOUN
gujaf-337	280	9	test	test	NOUN
gujaf-337	280	10	using	use	VERB
gujaf-337	280	11	the	the	DET
gujaf-337	280	12	breusch	breusch	NOUN
gujaf-337	280	13	and	and	CCONJ
gujaf-337	280	14	pagan	pagan	VERB
gujaf-337	280	15	lagrange	lagrange	PROPN
gujaf-337	280	16	multiplier	multiplier	ADV
gujaf-337	280	17	(	(	PUNCT
gujaf-337	280	18	lm	lm	INTJ
gujaf-337	280	19	)	)	PUNCT
gujaf-337	280	20	test	test	NOUN
gujaf-337	280	21	to	to	PART
gujaf-337	280	22	select	select	VERB
gujaf-337	280	23	between	between	ADP
gujaf-337	280	24	the	the	DET
gujaf-337	280	25	random	random	ADJ
gujaf-337	280	26	effect	effect	NOUN
gujaf-337	280	27	model	model	NOUN
gujaf-337	280	28	and	and	CCONJ
gujaf-337	280	29	the	the	DET
gujaf-337	280	30	ordinary	ordinary	ADJ
gujaf-337	280	31	least	least	ADJ
gujaf-337	280	32	square	square	ADJ
gujaf-337	280	33	(	(	PUNCT
gujaf-337	280	34	ols	ol	NOUN
gujaf-337	280	35	)	)	PUNCT
gujaf-337	280	36	technique	technique	NOUN
gujaf-337	280	37	which	which	PRON
gujaf-337	280	38	was	be	AUX
gujaf-337	280	39	discovered	discover	VERB
gujaf-337	280	40	to	to	PART
gujaf-337	280	41	be	be	AUX
gujaf-337	280	42	significant	significant	ADJ
gujaf-337	280	43	as	as	SCONJ
gujaf-337	280	44	shown	show	VERB
gujaf-337	280	45	by	by	ADP
gujaf-337	280	46	the	the	DET
gujaf-337	280	47	chibar2	chibar2	NOUN
gujaf-337	280	48	of	of	ADP
gujaf-337	280	49	166.97	166.97	NUM
gujaf-337	280	50	and	and	CCONJ
gujaf-337	280	51	a	a	DET
gujaf-337	280	52	p	p	NOUN
gujaf-337	280	53	-	-	PUNCT
gujaf-337	280	54	value	value	NOUN
gujaf-337	280	55	of	of	ADP
gujaf-337	280	56	0.0000	0.0000	NUM
gujaf-337	280	57	which	which	PRON
gujaf-337	280	58	supported	support	VERB
gujaf-337	280	59	the	the	DET
gujaf-337	280	60	choice	choice	NOUN
gujaf-337	280	61	of	of	ADP
gujaf-337	280	62	random	random	ADJ
gujaf-337	280	63	effect	effect	NOUN
gujaf-337	280	64	model	model	NOUN
gujaf-337	280	65	(	(	PUNCT
gujaf-337	280	66	rem	rem	NOUN
gujaf-337	280	67	)	)	PUNCT
gujaf-337	280	68	technique	technique	NOUN
gujaf-337	280	69	.	.	PUNCT
gujaf-337	281	1	the	the	DET
gujaf-337	281	2	study	study	NOUN
gujaf-337	281	3	also	also	ADV
gujaf-337	281	4	conducted	conduct	VERB
gujaf-337	281	5	a	a	DET
gujaf-337	281	6	normality	normality	NOUN
gujaf-337	281	7	test	test	NOUN
gujaf-337	281	8	on	on	ADP
gujaf-337	281	9	the	the	DET
gujaf-337	281	10	residuals	residual	NOUN
gujaf-337	281	11	of	of	ADP
gujaf-337	281	12	the	the	DET
gujaf-337	281	13	model	model	NOUN
gujaf-337	281	14	using	use	VERB
gujaf-337	281	15	shapiro	shapiro	PROPN
gujaf-337	281	16	-	-	PUNCT
gujaf-337	281	17	wilk	wilk	NOUN
gujaf-337	281	18	and	and	CCONJ
gujaf-337	281	19	it	it	PRON
gujaf-337	281	20	was	be	AUX
gujaf-337	281	21	discovered	discover	VERB
gujaf-337	281	22	not	not	PART
gujaf-337	281	23	to	to	PART
gujaf-337	281	24	be	be	AUX
gujaf-337	281	25	significant	significant	ADJ
gujaf-337	281	26	as	as	SCONJ
gujaf-337	281	27	shown	show	VERB
gujaf-337	281	28	by	by	ADP
gujaf-337	281	29	the	the	DET
gujaf-337	281	30	p	p	NOUN
gujaf-337	281	31	-	-	PUNCT
gujaf-337	281	32	value	value	NOUN
gujaf-337	281	33	of	of	ADP
gujaf-337	281	34	0.5960	0.5960	NUM
gujaf-337	281	35	and	and	CCONJ
gujaf-337	281	36	this	this	PRON
gujaf-337	281	37	indicates	indicate	VERB
gujaf-337	281	38	that	that	SCONJ
gujaf-337	281	39	the	the	DET
gujaf-337	281	40	data	datum	NOUN
gujaf-337	281	41	of	of	ADP
gujaf-337	281	42	the	the	DET
gujaf-337	281	43	study	study	NOUN
gujaf-337	281	44	are	be	AUX
gujaf-337	281	45	normally	normally	ADV
gujaf-337	281	46	distributed	distribute	VERB
gujaf-337	281	47	.	.	PUNCT
gujaf-337	282	1	more	more	ADV
gujaf-337	282	2	so	so	ADV
gujaf-337	282	3	,	,	PUNCT
gujaf-337	282	4	heteroskedasticity	heteroskedasticity	NOUN
gujaf-337	282	5	test	test	NOUN
gujaf-337	282	6	was	be	AUX
gujaf-337	282	7	conducted	conduct	VERB
gujaf-337	282	8	and	and	CCONJ
gujaf-337	282	9	it	it	PRON
gujaf-337	282	10	turned	turn	VERB
gujaf-337	282	11	out	out	ADP
gujaf-337	282	12	to	to	PART
gujaf-337	282	13	be	be	AUX
gujaf-337	282	14	significant	significant	ADJ
gujaf-337	282	15	at	at	ADP
gujaf-337	282	16	5	5	NUM
gujaf-337	282	17	%	%	NOUN
gujaf-337	282	18	which	which	PRON
gujaf-337	282	19	suggests	suggest	VERB
gujaf-337	282	20	the	the	DET
gujaf-337	282	21	presence	presence	NOUN
gujaf-337	282	22	of	of	ADP
gujaf-337	282	23	heteroskedasticity	heteroskedasticity	NOUN
gujaf-337	282	24	as	as	SCONJ
gujaf-337	282	25	revealed	reveal	VERB
gujaf-337	282	26	by	by	ADP
gujaf-337	282	27	the	the	DET
gujaf-337	282	28	chi216.62	chi216.62	PROPN
gujaf-337	282	29	and	and	CCONJ
gujaf-337	282	30	a	a	DET
gujaf-337	282	31	p	p	NOUN
gujaf-337	282	32	-	-	PUNCT
gujaf-337	282	33	value	value	NOUN
gujaf-337	282	34	of	of	ADP
gujaf-337	282	35	0.0343	0.0343	NUM
gujaf-337	282	36	which	which	PRON
gujaf-337	282	37	violated	violate	VERB
gujaf-337	282	38	the	the	DET
gujaf-337	282	39	homoscedasticity	homoscedasticity	NOUN
gujaf-337	282	40	assumption	assumption	NOUN
gujaf-337	282	41	.	.	PUNCT
gujaf-337	283	1	therefore	therefore	ADV
gujaf-337	283	2	,	,	PUNCT
gujaf-337	283	3	to	to	PART
gujaf-337	283	4	correct	correct	VERB
gujaf-337	283	5	this	this	PRON
gujaf-337	283	6	,	,	PUNCT
gujaf-337	283	7	the	the	DET
gujaf-337	283	8	study	study	NOUN
gujaf-337	283	9	conducted	conduct	VERB
gujaf-337	283	10	the	the	DET
gujaf-337	283	11	robust	robust	ADJ
gujaf-337	283	12	random	random	ADJ
gujaf-337	283	13	effect	effect	NOUN
gujaf-337	283	14	(	(	PUNCT
gujaf-337	283	15	rre	rre	NOUN
gujaf-337	283	16	)	)	PUNCT
gujaf-337	283	17	regression	regression	NOUN
gujaf-337	283	18	model	model	NOUN
gujaf-337	283	19	which	which	PRON
gujaf-337	283	20	was	be	AUX
gujaf-337	283	21	used	use	VERB
gujaf-337	283	22	to	to	PART
gujaf-337	283	23	test	test	VERB
gujaf-337	283	24	the	the	DET
gujaf-337	283	25	hypotheses	hypothesis	NOUN
gujaf-337	283	26	formulated	formulate	VERB
gujaf-337	283	27	in	in	ADP
gujaf-337	283	28	the	the	DET
gujaf-337	283	29	study	study	NOUN
gujaf-337	283	30	.	.	PUNCT
gujaf-337	284	1	presentation	presentation	NOUN
gujaf-337	284	2	and	and	CCONJ
gujaf-337	284	3	interpretation	interpretation	NOUN
gujaf-337	284	4	of	of	ADP
gujaf-337	284	5	regression	regression	NOUN
gujaf-337	284	6	result	result	VERB
gujaf-337	284	7	the	the	DET
gujaf-337	284	8	result	result	NOUN
gujaf-337	284	9	obtained	obtain	VERB
gujaf-337	284	10	from	from	ADP
gujaf-337	284	11	the	the	DET
gujaf-337	284	12	robust	robust	ADJ
gujaf-337	284	13	random	random	ADJ
gujaf-337	284	14	effect	effect	NOUN
gujaf-337	284	15	regression	regression	NOUN
gujaf-337	284	16	is	be	AUX
gujaf-337	284	17	presented	present	VERB
gujaf-337	284	18	in	in	ADP
gujaf-337	284	19	table	table	NOUN
gujaf-337	284	20	5	5	NUM
gujaf-337	284	21	,	,	PUNCT
gujaf-337	284	22	as	as	SCONJ
gujaf-337	284	23	follows	follow	VERB
gujaf-337	284	24	:	:	PUNCT
gujaf-337	284	25	table	table	NOUN
gujaf-337	284	26	5	5	NUM
gujaf-337	284	27	summary	summary	NOUN
gujaf-337	284	28	of	of	ADP
gujaf-337	284	29	robust	robust	ADJ
gujaf-337	284	30	random	random	ADJ
gujaf-337	284	31	effect	effect	NOUN
gujaf-337	284	32	regression	regression	NOUN
gujaf-337	284	33	result	result	VERB
gujaf-337	285	1	grw	grw	AUX
gujaf-337	285	2	coeff	coeff	PROPN
gujaf-337	285	3	std.err	std.err	PROPN
gujaf-337	285	4	t	t	PROPN
gujaf-337	285	5	-	-	PUNCT
gujaf-337	285	6	value	value	NOUN
gujaf-337	285	7	p	p	NOUN
gujaf-337	285	8	-	-	PUNCT
gujaf-337	285	9	value	value	NOUN
gujaf-337	285	10	lev	lev	NOUN
gujaf-337	285	11	-0.0610	-0.0610	NOUN
gujaf-337	285	12	0.0447	0.0447	NUM
gujaf-337	285	13	-1.37	-1.37	VERB
gujaf-337	285	14	0.172	0.172	NUM
gujaf-337	285	15	prof	prof	NOUN
gujaf-337	285	16	0.2232	0.2232	NUM
gujaf-337	285	17	0.0407	0.0407	NUM
gujaf-337	285	18	5.48	5.48	NUM
gujaf-337	285	19	0.000	0.000	NUM
gujaf-337	285	20	*	*	PUNCT
gujaf-337	285	21	*	*	PUNCT
gujaf-337	285	22	*	*	PUNCT
gujaf-337	285	23	lqd	lqd	PROPN
gujaf-337	285	24	0.0883	0.0883	NUM
gujaf-337	285	25	0.0326	0.0326	NUM
gujaf-337	285	26	2.71	2.71	NUM
gujaf-337	285	27	0.007	0.007	NUM
gujaf-337	285	28	*	*	PUNCT
gujaf-337	285	29	*	*	PUNCT
gujaf-337	285	30	*	*	PUNCT
gujaf-337	285	31	fsize	fsize	NOUN
gujaf-337	285	32	0.1450	0.1450	NUM
gujaf-337	285	33	0.1140	0.1140	NUM
gujaf-337	285	34	1.27	1.27	NUM
gujaf-337	285	35	0.203	0.203	NUM
gujaf-337	285	36	cons	con	NOUN
gujaf-337	285	37	-0.8510	-0.8510	VERB
gujaf-337	286	1	1.1138	1.1138	NUM
gujaf-337	286	2	-0.76	-0.76	NUM
gujaf-337	286	3	0.445	0.445	NUM
gujaf-337	286	4	wald	wald	NOUN
gujaf-337	286	5	chi	chi	NOUN
gujaf-337	286	6	(	(	PUNCT
gujaf-337	286	7	4	4	NUM
gujaf-337	286	8	)	)	PUNCT
gujaf-337	286	9	36.15	36.15	NUM
gujaf-337	286	10	hausman	hausman	NOUN
gujaf-337	286	11	0.4328	0.4328	NUM
gujaf-337	286	12	r	r	NOUN
gujaf-337	286	13	-	-	PUNCT
gujaf-337	286	14	square	square	ADJ
gujaf-337	286	15	0.3401	0.3401	NUM
gujaf-337	286	16	chi2	chi2	NOUN
gujaf-337	286	17	3.81	3.81	NUM
gujaf-337	286	18	p	p	NOUN
gujaf-337	286	19	-	-	PUNCT
gujaf-337	286	20	value	value	NOUN
gujaf-337	286	21	0.0000	0.0000	NUM
gujaf-337	286	22	lmt	lmt	PROPN
gujaf-337	286	23	0.0000	0.0000	NUM
gujaf-337	286	24	obs	obs	PROPN
gujaf-337	286	25	96	96	NUM
gujaf-337	286	26	chi2	chi2	NOUN
gujaf-337	286	27	166.97	166.97	NUM
gujaf-337	286	28	heter	heter	NOUN
gujaf-337	286	29	test	test	NOUN
gujaf-337	286	30	0.0343	0.0343	NUM
gujaf-337	286	31	normality	normality	NOUN
gujaf-337	286	32	0.5960	0.5960	NUM
gujaf-337	286	33	chi2	chi2	PROPN
gujaf-337	286	34	16.62	16.62	NUM
gujaf-337	286	35	source	source	NOUN
gujaf-337	286	36	:	:	PUNCT
gujaf-337	286	37	researcher	researcher	NOUN
gujaf-337	286	38	’s	’s	PART
gujaf-337	286	39	computation	computation	NOUN
gujaf-337	286	40	from	from	ADP
gujaf-337	286	41	stata	stata	PROPN
gujaf-337	286	42	output	output	NOUN
gujaf-337	286	43	,	,	PUNCT
gujaf-337	286	44	(	(	PUNCT
gujaf-337	286	45	2024	2024	NUM
gujaf-337	286	46	)	)	PUNCT
gujaf-337	286	47	.	.	PUNCT
gujaf-337	287	1	*	*	PUNCT
gujaf-337	287	2	*	*	PUNCT
gujaf-337	287	3	*	*	PUNCT
gujaf-337	287	4	p<0.01	p<0.01	PROPN
gujaf-337	287	5	,	,	PUNCT
gujaf-337	287	6	*	*	PUNCT
gujaf-337	287	7	*	*	NOUN
gujaf-337	287	8	p<0.05	p<0.05	NOUN
gujaf-337	287	9	,	,	PUNCT
gujaf-337	287	10	p<0.1	p<0.1	PROPN
gujaf-337	287	11	*	*	NUM
gujaf-337	287	12	from	from	ADP
gujaf-337	287	13	table	table	NOUN
gujaf-337	287	14	5	5	NUM
gujaf-337	287	15	,	,	PUNCT
gujaf-337	287	16	the	the	DET
gujaf-337	287	17	r	r	NOUN
gujaf-337	287	18	-	-	PUNCT
gujaf-337	287	19	square	square	ADJ
gujaf-337	287	20	(	(	PUNCT
gujaf-337	287	21	r2	r2	PROPN
gujaf-337	287	22	)	)	PUNCT
gujaf-337	287	23	which	which	PRON
gujaf-337	287	24	is	be	AUX
gujaf-337	287	25	the	the	DET
gujaf-337	287	26	coefficient	coefficient	NOUN
gujaf-337	287	27	of	of	ADP
gujaf-337	287	28	determination	determination	NOUN
gujaf-337	287	29	is	be	AUX
gujaf-337	287	30	0.3401	0.3401	NUM
gujaf-337	287	31	which	which	PRON
gujaf-337	287	32	means	mean	VERB
gujaf-337	287	33	that	that	SCONJ
gujaf-337	287	34	all	all	PRON
gujaf-337	287	35	of	of	ADP
gujaf-337	287	36	the	the	DET
gujaf-337	287	37	independent	independent	ADJ
gujaf-337	287	38	variables	variable	NOUN
gujaf-337	287	39	selected	select	VERB
gujaf-337	287	40	for	for	ADP
gujaf-337	287	41	this	this	DET
gujaf-337	287	42	study	study	NOUN
gujaf-337	287	43	explain	explain	VERB
gujaf-337	287	44	the	the	DET
gujaf-337	287	45	changes	change	NOUN
gujaf-337	287	46	in	in	ADP
gujaf-337	287	47	the	the	DET
gujaf-337	287	48	dependent	dependent	ADJ
gujaf-337	287	49	variable	variable	NOUN
gujaf-337	287	50	by	by	ADP
gujaf-337	287	51	34.01	34.01	NUM
gujaf-337	287	52	%	%	NOUN
gujaf-337	287	53	.	.	PUNCT
gujaf-337	288	1	this	this	PRON
gujaf-337	288	2	indicates	indicate	VERB
gujaf-337	288	3	that	that	SCONJ
gujaf-337	288	4	the	the	DET
gujaf-337	288	5	firm	firm	NOUN
gujaf-337	288	6	attributes	attribute	VERB
gujaf-337	288	7	such	such	ADJ
gujaf-337	288	8	as	as	ADP
gujaf-337	288	9	:	:	PUNCT
gujaf-337	288	10	leverage	leverage	NOUN
gujaf-337	288	11	;	;	PUNCT
gujaf-337	288	12	profitability	profitability	NOUN
gujaf-337	288	13	;	;	PUNCT
gujaf-337	288	14	liquidity	liquidity	NOUN
gujaf-337	288	15	;	;	PUNCT
gujaf-337	288	16	and	and	CCONJ
gujaf-337	288	17	firm	firm	ADJ
gujaf-337	288	18	size	size	NOUN
gujaf-337	288	19	incorporated	incorporate	VERB
gujaf-337	288	20	into	into	ADP
gujaf-337	288	21	the	the	DET
gujaf-337	288	22	model	model	NOUN
gujaf-337	288	23	of	of	ADP
gujaf-337	288	24	the	the	DET
gujaf-337	288	25	study	study	NOUN
gujaf-337	288	26	explain	explain	VERB
gujaf-337	288	27	the	the	DET
gujaf-337	288	28	variation	variation	NOUN
gujaf-337	288	29	of	of	ADP
gujaf-337	288	30	the	the	DET
gujaf-337	288	31	dependent	dependent	ADJ
gujaf-337	288	32	variable	variable	NOUN
gujaf-337	288	33	of	of	ADP
gujaf-337	288	34	growth	growth	NOUN
gujaf-337	288	35	of	of	ADP
gujaf-337	288	36	the	the	DET
gujaf-337	288	37	healthcare	healthcare	NOUN
gujaf-337	288	38	companies	company	NOUN
gujaf-337	288	39	in	in	ADP
gujaf-337	288	40	nigeria	nigeria	PROPN
gujaf-337	288	41	by	by	ADP
gujaf-337	288	42	34.01	34.01	NUM
gujaf-337	288	43	%	%	NOUN
gujaf-337	288	44	gusau	gusau	ADJ
gujaf-337	288	45	journal	journal	NOUN
gujaf-337	288	46	of	of	ADP
gujaf-337	288	47	accounting	accounting	NOUN
gujaf-337	288	48	and	and	CCONJ
gujaf-337	288	49	finance	finance	NOUN
gujaf-337	288	50	,	,	PUNCT
gujaf-337	288	51	vol	vol	NOUN
gujaf-337	288	52	.	.	PROPN
gujaf-337	288	53	5	5	NUM
gujaf-337	288	54	,	,	PUNCT
gujaf-337	288	55	issue	issue	NOUN
gujaf-337	288	56	2	2	NUM
gujaf-337	288	57	,	,	PUNCT
gujaf-337	288	58	october	october	PROPN
gujaf-337	288	59	,	,	PUNCT
gujaf-337	288	60	2024	2024	NUM
gujaf-337	288	61	325	325	NUM
gujaf-337	288	62	why	why	SCONJ
gujaf-337	288	63	the	the	DET
gujaf-337	288	64	remaining	remain	VERB
gujaf-337	288	65	65.99	65.99	NUM
gujaf-337	288	66	%	%	NOUN
gujaf-337	288	67	is	be	AUX
gujaf-337	288	68	explained	explain	VERB
gujaf-337	288	69	by	by	ADP
gujaf-337	288	70	other	other	ADJ
gujaf-337	288	71	factors	factor	NOUN
gujaf-337	288	72	not	not	PART
gujaf-337	288	73	considered	consider	VERB
gujaf-337	288	74	in	in	ADP
gujaf-337	288	75	this	this	DET
gujaf-337	288	76	study	study	NOUN
gujaf-337	288	77	.	.	PUNCT
gujaf-337	289	1	also	also	ADV
gujaf-337	289	2	from	from	ADP
gujaf-337	289	3	the	the	DET
gujaf-337	289	4	table	table	NOUN
gujaf-337	289	5	5	5	NUM
gujaf-337	289	6	,	,	PUNCT
gujaf-337	289	7	it	it	PRON
gujaf-337	289	8	can	can	AUX
gujaf-337	289	9	be	be	AUX
gujaf-337	289	10	seen	see	VERB
gujaf-337	289	11	that	that	SCONJ
gujaf-337	289	12	the	the	DET
gujaf-337	289	13	overall	overall	ADJ
gujaf-337	289	14	model	model	NOUN
gujaf-337	289	15	is	be	AUX
gujaf-337	289	16	well	well	ADV
gujaf-337	289	17	fitted	fit	VERB
gujaf-337	289	18	as	as	SCONJ
gujaf-337	289	19	indicated	indicate	VERB
gujaf-337	289	20	by	by	ADP
gujaf-337	289	21	the	the	DET
gujaf-337	289	22	wald	wald	PROPN
gujaf-337	289	23	chi	chi	NOUN
gujaf-337	289	24	of	of	ADP
gujaf-337	289	25	36.15	36.15	NUM
gujaf-337	289	26	at	at	ADP
gujaf-337	289	27	a	a	DET
gujaf-337	289	28	1	1	NUM
gujaf-337	289	29	%	%	NOUN
gujaf-337	289	30	level	level	NOUN
gujaf-337	289	31	of	of	ADP
gujaf-337	289	32	significance	significance	NOUN
gujaf-337	289	33	as	as	SCONJ
gujaf-337	289	34	shown	show	VERB
gujaf-337	289	35	by	by	ADP
gujaf-337	289	36	the	the	DET
gujaf-337	289	37	p	p	NOUN
gujaf-337	289	38	-	-	PUNCT
gujaf-337	289	39	value	value	NOUN
gujaf-337	289	40	of	of	ADP
gujaf-337	289	41	0.0000	0.0000	NUM
gujaf-337	289	42	.	.	PUNCT
gujaf-337	290	1	grw	grw	PROPN
gujaf-337	290	2	=	=	SYM
gujaf-337	290	3	-0.8510	-0.8510	X
gujaf-337	290	4	0.0610lev	0.0610lev	PUNCT
gujaf-337	291	1	+	+	PUNCT
gujaf-337	291	2	0.2232prof	0.2232prof	NOUN
gujaf-337	291	3	+	+	NUM
gujaf-337	291	4	0.0883lqd	0.0883lqd	NOUN
gujaf-337	292	1	+	+	CCONJ
gujaf-337	292	2	0.1450fsize	0.1450fsize	NOUN
gujaf-337	292	3	the	the	DET
gujaf-337	292	4	regression	regression	NOUN
gujaf-337	292	5	result	result	NOUN
gujaf-337	292	6	in	in	ADP
gujaf-337	292	7	table	table	NOUN
gujaf-337	292	8	5	5	NUM
gujaf-337	292	9	indicates	indicate	VERB
gujaf-337	292	10	that	that	SCONJ
gujaf-337	292	11	leverage	leverage	NOUN
gujaf-337	292	12	has	have	VERB
gujaf-337	292	13	a	a	DET
gujaf-337	292	14	coefficient	coefficient	NOUN
gujaf-337	292	15	of	of	ADP
gujaf-337	292	16	-0.0610	-0.0610	NOUN
gujaf-337	292	17	,	,	PUNCT
gujaf-337	292	18	t	t	NOUN
gujaf-337	292	19	-	-	PUNCT
gujaf-337	292	20	value	value	NOUN
gujaf-337	292	21	of	of	ADP
gujaf-337	292	22	-1.37	-1.37	NOUN
gujaf-337	292	23	and	and	CCONJ
gujaf-337	292	24	a	a	DET
gujaf-337	292	25	p	p	NOUN
gujaf-337	292	26	-	-	PUNCT
gujaf-337	292	27	value	value	NOUN
gujaf-337	292	28	of	of	ADP
gujaf-337	292	29	0.172	0.172	NUM
gujaf-337	292	30	which	which	PRON
gujaf-337	292	31	is	be	AUX
gujaf-337	292	32	not	not	PART
gujaf-337	292	33	significant	significant	ADJ
gujaf-337	292	34	.	.	PUNCT
gujaf-337	293	1	this	this	PRON
gujaf-337	293	2	implies	imply	VERB
gujaf-337	293	3	that	that	SCONJ
gujaf-337	293	4	leverage	leverage	NOUN
gujaf-337	293	5	has	have	VERB
gujaf-337	293	6	no	no	DET
gujaf-337	293	7	significant	significant	ADJ
gujaf-337	293	8	effect	effect	NOUN
gujaf-337	293	9	on	on	ADP
gujaf-337	293	10	the	the	DET
gujaf-337	293	11	growth	growth	NOUN
gujaf-337	293	12	of	of	ADP
gujaf-337	293	13	listed	list	VERB
gujaf-337	293	14	healthcare	healthcare	NOUN
gujaf-337	293	15	companies	company	NOUN
gujaf-337	293	16	in	in	ADP
gujaf-337	293	17	nigeria	nigeria	PROPN
gujaf-337	293	18	.	.	PUNCT
gujaf-337	294	1	this	this	PRON
gujaf-337	294	2	could	could	AUX
gujaf-337	294	3	be	be	AUX
gujaf-337	294	4	due	due	ADJ
gujaf-337	294	5	to	to	ADP
gujaf-337	294	6	the	the	DET
gujaf-337	294	7	fact	fact	NOUN
gujaf-337	294	8	that	that	SCONJ
gujaf-337	294	9	firms	firm	NOUN
gujaf-337	294	10	with	with	ADP
gujaf-337	294	11	sufficient	sufficient	ADJ
gujaf-337	294	12	resources	resource	NOUN
gujaf-337	294	13	most	most	ADV
gujaf-337	294	14	especially	especially	ADV
gujaf-337	294	15	those	those	PRON
gujaf-337	294	16	with	with	ADP
gujaf-337	294	17	high	high	ADJ
gujaf-337	294	18	level	level	NOUN
gujaf-337	294	19	of	of	ADP
gujaf-337	294	20	profitability	profitability	NOUN
gujaf-337	294	21	will	will	AUX
gujaf-337	294	22	choose	choose	VERB
gujaf-337	294	23	to	to	PART
gujaf-337	294	24	use	use	VERB
gujaf-337	294	25	their	their	PRON
gujaf-337	294	26	available	available	ADJ
gujaf-337	294	27	resources	resource	NOUN
gujaf-337	294	28	before	before	ADP
gujaf-337	294	29	considering	consider	VERB
gujaf-337	294	30	borrowing	borrow	VERB
gujaf-337	294	31	funds	fund	NOUN
gujaf-337	294	32	from	from	ADP
gujaf-337	294	33	the	the	DET
gujaf-337	294	34	banks	bank	NOUN
gujaf-337	294	35	and	and	CCONJ
gujaf-337	294	36	other	other	ADJ
gujaf-337	294	37	creditors	creditor	NOUN
gujaf-337	294	38	.	.	PUNCT
gujaf-337	295	1	the	the	DET
gujaf-337	295	2	result	result	NOUN
gujaf-337	295	3	is	be	AUX
gujaf-337	295	4	in	in	ADP
gujaf-337	295	5	line	line	NOUN
gujaf-337	295	6	with	with	ADP
gujaf-337	295	7	the	the	DET
gujaf-337	295	8	tenant	tenant	NOUN
gujaf-337	295	9	of	of	ADP
gujaf-337	295	10	pecking	pecking	NOUN
gujaf-337	295	11	order	order	NOUN
gujaf-337	295	12	theory	theory	NOUN
gujaf-337	295	13	.	.	PUNCT
gujaf-337	296	1	to	to	ADP
gujaf-337	296	2	this	this	DET
gujaf-337	296	3	end	end	NOUN
gujaf-337	296	4	,	,	PUNCT
gujaf-337	296	5	the	the	DET
gujaf-337	296	6	study	study	NOUN
gujaf-337	296	7	fails	fail	VERB
gujaf-337	296	8	to	to	PART
gujaf-337	296	9	reject	reject	VERB
gujaf-337	296	10	the	the	DET
gujaf-337	296	11	first	first	ADJ
gujaf-337	296	12	null	null	ADJ
gujaf-337	296	13	hypothesis	hypothesis	NOUN
gujaf-337	296	14	which	which	PRON
gujaf-337	296	15	assumes	assume	VERB
gujaf-337	296	16	that	that	SCONJ
gujaf-337	296	17	leverage	leverage	NOUN
gujaf-337	296	18	has	have	VERB
gujaf-337	296	19	no	no	DET
gujaf-337	296	20	significant	significant	ADJ
gujaf-337	296	21	effect	effect	NOUN
gujaf-337	296	22	on	on	ADP
gujaf-337	296	23	the	the	DET
gujaf-337	296	24	growth	growth	NOUN
gujaf-337	296	25	of	of	ADP
gujaf-337	296	26	listed	list	VERB
gujaf-337	296	27	healthcare	healthcare	NOUN
gujaf-337	296	28	companies	company	NOUN
gujaf-337	296	29	in	in	ADP
gujaf-337	296	30	nigeria	nigeria	PROPN
gujaf-337	296	31	.	.	PUNCT
gujaf-337	297	1	the	the	DET
gujaf-337	297	2	finding	finding	NOUN
gujaf-337	297	3	contradicts	contradict	VERB
gujaf-337	297	4	the	the	DET
gujaf-337	297	5	studies	study	NOUN
gujaf-337	297	6	of	of	ADP
gujaf-337	297	7	gamlath	gamlath	NOUN
gujaf-337	297	8	(	(	PUNCT
gujaf-337	297	9	2020	2020	NUM
gujaf-337	297	10	)	)	PUNCT
gujaf-337	297	11	;	;	PUNCT
gujaf-337	297	12	markonah	markonah	PROPN
gujaf-337	297	13	et	et	PROPN
gujaf-337	297	14	al	al	PROPN
gujaf-337	297	15	.	.	PROPN
gujaf-337	297	16	(	(	PUNCT
gujaf-337	297	17	2020	2020	NUM
gujaf-337	297	18	)	)	PUNCT
gujaf-337	297	19	;	;	PUNCT
gujaf-337	297	20	and	and	CCONJ
gujaf-337	297	21	wahyudi	wahyudi	ADJ
gujaf-337	297	22	(	(	PUNCT
gujaf-337	297	23	2020	2020	NUM
gujaf-337	297	24	)	)	PUNCT
gujaf-337	297	25	,	,	PUNCT
gujaf-337	297	26	who	who	PRON
gujaf-337	297	27	found	find	VERB
gujaf-337	297	28	a	a	DET
gujaf-337	297	29	significant	significant	ADJ
gujaf-337	297	30	relation	relation	NOUN
gujaf-337	297	31	between	between	ADP
gujaf-337	297	32	leverage	leverage	NOUN
gujaf-337	297	33	and	and	CCONJ
gujaf-337	297	34	firm	firm	ADJ
gujaf-337	297	35	growth	growth	NOUN
gujaf-337	297	36	.	.	PUNCT
gujaf-337	298	1	whereas	whereas	SCONJ
gujaf-337	298	2	,	,	PUNCT
gujaf-337	298	3	it	it	PRON
gujaf-337	298	4	supports	support	VERB
gujaf-337	298	5	those	those	PRON
gujaf-337	298	6	of	of	ADP
gujaf-337	298	7	dzafic	dzafic	ADJ
gujaf-337	298	8	and	and	CCONJ
gujaf-337	298	9	polic	polic	NOUN
gujaf-337	298	10	(	(	PUNCT
gujaf-337	298	11	2019	2019	NUM
gujaf-337	298	12	)	)	PUNCT
gujaf-337	298	13	;	;	PUNCT
gujaf-337	298	14	hamouri	hamouri	PROPN
gujaf-337	298	15	et	et	PROPN
gujaf-337	298	16	al	al	PROPN
gujaf-337	298	17	.	.	PROPN
gujaf-337	299	1	(	(	PUNCT
gujaf-337	299	2	2018	2018	NUM
gujaf-337	299	3	)	)	PUNCT
gujaf-337	299	4	who	who	PRON
gujaf-337	299	5	found	find	VERB
gujaf-337	299	6	no	no	DET
gujaf-337	299	7	significant	significant	ADJ
gujaf-337	299	8	relationship	relationship	NOUN
gujaf-337	299	9	between	between	ADP
gujaf-337	299	10	leverage	leverage	NOUN
gujaf-337	299	11	and	and	CCONJ
gujaf-337	299	12	firm	firm	ADJ
gujaf-337	299	13	growth	growth	NOUN
gujaf-337	299	14	.	.	PUNCT
gujaf-337	300	1	also	also	ADV
gujaf-337	300	2	,	,	PUNCT
gujaf-337	300	3	table	table	NOUN
gujaf-337	300	4	5	5	NUM
gujaf-337	300	5	indicates	indicate	VERB
gujaf-337	300	6	that	that	SCONJ
gujaf-337	300	7	profitability	profitability	NOUN
gujaf-337	300	8	has	have	VERB
gujaf-337	300	9	a	a	DET
gujaf-337	300	10	coefficient	coefficient	NOUN
gujaf-337	300	11	of	of	ADP
gujaf-337	300	12	0.2232	0.2232	NUM
gujaf-337	300	13	,	,	PUNCT
gujaf-337	300	14	a	a	DET
gujaf-337	300	15	t	t	NOUN
gujaf-337	300	16	-	-	PUNCT
gujaf-337	300	17	value	value	NOUN
gujaf-337	300	18	of	of	ADP
gujaf-337	300	19	5.48	5.48	NUM
gujaf-337	300	20	and	and	CCONJ
gujaf-337	300	21	a	a	DET
gujaf-337	300	22	pvalue	pvalue	NOUN
gujaf-337	300	23	of	of	ADP
gujaf-337	300	24	0.000	0.000	NUM
gujaf-337	300	25	which	which	PRON
gujaf-337	300	26	is	be	AUX
gujaf-337	300	27	statistically	statistically	ADV
gujaf-337	300	28	significant	significant	ADJ
gujaf-337	300	29	at	at	ADP
gujaf-337	300	30	1	1	NUM
gujaf-337	300	31	%	%	NOUN
gujaf-337	300	32	.	.	PUNCT
gujaf-337	301	1	this	this	PRON
gujaf-337	301	2	suggests	suggest	VERB
gujaf-337	301	3	that	that	SCONJ
gujaf-337	301	4	,	,	PUNCT
gujaf-337	301	5	a	a	DET
gujaf-337	301	6	rise	rise	NOUN
gujaf-337	301	7	in	in	ADP
gujaf-337	301	8	profit	profit	NOUN
gujaf-337	301	9	will	will	AUX
gujaf-337	301	10	increase	increase	VERB
gujaf-337	301	11	in	in	ADP
gujaf-337	301	12	growth	growth	NOUN
gujaf-337	301	13	of	of	ADP
gujaf-337	301	14	the	the	DET
gujaf-337	301	15	listed	list	VERB
gujaf-337	301	16	healthcare	healthcare	NOUN
gujaf-337	301	17	companies	company	NOUN
gujaf-337	301	18	in	in	ADP
gujaf-337	301	19	nigeria	nigeria	PROPN
gujaf-337	301	20	.	.	PUNCT
gujaf-337	302	1	this	this	PRON
gujaf-337	302	2	may	may	AUX
gujaf-337	302	3	be	be	AUX
gujaf-337	302	4	because	because	SCONJ
gujaf-337	302	5	companies	company	NOUN
gujaf-337	302	6	with	with	ADP
gujaf-337	302	7	high	high	ADJ
gujaf-337	302	8	profitability	profitability	NOUN
gujaf-337	302	9	will	will	AUX
gujaf-337	302	10	have	have	VERB
gujaf-337	302	11	excess	excess	ADJ
gujaf-337	302	12	reserve	reserve	NOUN
gujaf-337	302	13	to	to	PART
gujaf-337	302	14	enable	enable	VERB
gujaf-337	302	15	plough	plough	NOUN
gujaf-337	302	16	back	back	ADV
gujaf-337	302	17	to	to	ADP
gujaf-337	302	18	the	the	DET
gujaf-337	302	19	business	business	NOUN
gujaf-337	302	20	which	which	PRON
gujaf-337	302	21	will	will	AUX
gujaf-337	302	22	facilitate	facilitate	VERB
gujaf-337	302	23	the	the	DET
gujaf-337	302	24	operations	operation	NOUN
gujaf-337	302	25	and	and	CCONJ
gujaf-337	302	26	growth	growth	NOUN
gujaf-337	302	27	of	of	ADP
gujaf-337	302	28	the	the	DET
gujaf-337	302	29	companies	company	NOUN
gujaf-337	302	30	.	.	PUNCT
gujaf-337	303	1	also	also	ADV
gujaf-337	303	2	,	,	PUNCT
gujaf-337	303	3	the	the	DET
gujaf-337	303	4	finding	finding	NOUN
gujaf-337	303	5	supports	support	VERB
gujaf-337	303	6	the	the	DET
gujaf-337	303	7	pecking	pecking	NOUN
gujaf-337	303	8	order	order	NOUN
gujaf-337	303	9	theory	theory	NOUN
gujaf-337	303	10	of	of	ADP
gujaf-337	303	11	capital	capital	NOUN
gujaf-337	303	12	structure	structure	NOUN
gujaf-337	303	13	.	.	PUNCT
gujaf-337	304	1	give	give	VERB
gujaf-337	304	2	this	this	PRON
gujaf-337	304	3	the	the	DET
gujaf-337	304	4	study	study	NOUN
gujaf-337	304	5	rejects	reject	VERB
gujaf-337	304	6	the	the	DET
gujaf-337	304	7	second	second	ADJ
gujaf-337	304	8	null	null	ADJ
gujaf-337	304	9	hypothesis	hypothesis	NOUN
gujaf-337	304	10	which	which	PRON
gujaf-337	304	11	states	state	VERB
gujaf-337	304	12	that	that	SCONJ
gujaf-337	304	13	profitability	profitability	NOUN
gujaf-337	304	14	has	have	VERB
gujaf-337	304	15	no	no	DET
gujaf-337	304	16	significant	significant	ADJ
gujaf-337	304	17	effect	effect	NOUN
gujaf-337	304	18	on	on	ADP
gujaf-337	304	19	the	the	DET
gujaf-337	304	20	growth	growth	NOUN
gujaf-337	304	21	of	of	ADP
gujaf-337	304	22	listed	list	VERB
gujaf-337	304	23	healthcare	healthcare	NOUN
gujaf-337	304	24	companies	company	NOUN
gujaf-337	304	25	in	in	ADP
gujaf-337	304	26	nigeria	nigeria	PROPN
gujaf-337	304	27	.	.	PUNCT
gujaf-337	305	1	the	the	DET
gujaf-337	305	2	result	result	NOUN
gujaf-337	305	3	is	be	AUX
gujaf-337	305	4	in	in	ADP
gujaf-337	305	5	line	line	NOUN
gujaf-337	305	6	with	with	ADP
gujaf-337	305	7	the	the	DET
gujaf-337	305	8	findings	finding	NOUN
gujaf-337	305	9	of	of	ADP
gujaf-337	305	10	afinindy	afinindy	PROPN
gujaf-337	305	11	et	et	PROPN
gujaf-337	305	12	al	al	PROPN
gujaf-337	305	13	.	.	PROPN
gujaf-337	306	1	(	(	PUNCT
gujaf-337	306	2	2021	2021	NUM
gujaf-337	306	3	)	)	PUNCT
gujaf-337	306	4	;	;	PUNCT
gujaf-337	306	5	novitasari	novitasari	ADJ
gujaf-337	306	6	and	and	CCONJ
gujaf-337	306	7	sunarto	sunarto	NOUN
gujaf-337	306	8	(	(	PUNCT
gujaf-337	306	9	2021	2021	NUM
gujaf-337	306	10	)	)	PUNCT
gujaf-337	306	11	;	;	PUNCT
gujaf-337	306	12	yadav	yadav	PROPN
gujaf-337	306	13	et	et	PROPN
gujaf-337	306	14	al	al	PROPN
gujaf-337	306	15	.	.	PROPN
gujaf-337	307	1	(	(	PUNCT
gujaf-337	307	2	2021	2021	NUM
gujaf-337	307	3	)	)	PUNCT
gujaf-337	307	4	,	,	PUNCT
gujaf-337	307	5	who	who	PRON
gujaf-337	307	6	established	establish	VERB
gujaf-337	307	7	a	a	DET
gujaf-337	307	8	significant	significant	ADJ
gujaf-337	307	9	relationship	relationship	NOUN
gujaf-337	307	10	between	between	ADP
gujaf-337	307	11	profitability	profitability	NOUN
gujaf-337	307	12	and	and	CCONJ
gujaf-337	307	13	firm	firm	ADJ
gujaf-337	307	14	growth	growth	NOUN
gujaf-337	307	15	.	.	PUNCT
gujaf-337	308	1	while	while	SCONJ
gujaf-337	308	2	it	it	PRON
gujaf-337	308	3	contradicts	contradict	VERB
gujaf-337	308	4	the	the	DET
gujaf-337	308	5	study	study	NOUN
gujaf-337	308	6	of	of	ADP
gujaf-337	308	7	loi	loi	PROPN
gujaf-337	308	8	and	and	CCONJ
gujaf-337	308	9	khan	khan	PROPN
gujaf-337	308	10	(	(	PUNCT
gujaf-337	308	11	2012	2012	NUM
gujaf-337	308	12	)	)	PUNCT
gujaf-337	308	13	,	,	PUNCT
gujaf-337	308	14	who	who	PRON
gujaf-337	308	15	found	find	VERB
gujaf-337	308	16	no	no	DET
gujaf-337	308	17	relationship	relationship	NOUN
gujaf-337	308	18	between	between	ADP
gujaf-337	308	19	profitability	profitability	NOUN
gujaf-337	308	20	and	and	CCONJ
gujaf-337	308	21	firm	firm	ADJ
gujaf-337	308	22	growth	growth	NOUN
gujaf-337	308	23	.	.	PUNCT
gujaf-337	309	1	the	the	DET
gujaf-337	309	2	result	result	NOUN
gujaf-337	309	3	also	also	ADV
gujaf-337	309	4	reveals	reveal	VERB
gujaf-337	309	5	that	that	SCONJ
gujaf-337	309	6	liquidity	liquidity	NOUN
gujaf-337	309	7	has	have	VERB
gujaf-337	309	8	the	the	DET
gujaf-337	309	9	coefficient	coefficient	NOUN
gujaf-337	309	10	of	of	ADP
gujaf-337	309	11	0.0883	0.0883	NUM
gujaf-337	309	12	,	,	PUNCT
gujaf-337	309	13	t	t	NOUN
gujaf-337	309	14	-	-	PUNCT
gujaf-337	309	15	value	value	NOUN
gujaf-337	309	16	0f	0f	NOUN
gujaf-337	309	17	2.71	2.71	NUM
gujaf-337	309	18	and	and	CCONJ
gujaf-337	309	19	a	a	DET
gujaf-337	309	20	p	p	NOUN
gujaf-337	309	21	-	-	PUNCT
gujaf-337	309	22	value	value	NOUN
gujaf-337	309	23	of	of	ADP
gujaf-337	309	24	0.007	0.007	NUM
gujaf-337	309	25	which	which	PRON
gujaf-337	309	26	is	be	AUX
gujaf-337	309	27	statistically	statistically	ADV
gujaf-337	309	28	significant	significant	ADJ
gujaf-337	309	29	at	at	ADP
gujaf-337	309	30	1	1	NUM
gujaf-337	309	31	%	%	NOUN
gujaf-337	309	32	.	.	PUNCT
gujaf-337	310	1	this	this	PRON
gujaf-337	310	2	means	mean	VERB
gujaf-337	310	3	that	that	SCONJ
gujaf-337	310	4	liquidity	liquidity	NOUN
gujaf-337	310	5	is	be	AUX
gujaf-337	310	6	a	a	DET
gujaf-337	310	7	major	major	ADJ
gujaf-337	310	8	factor	factor	NOUN
gujaf-337	310	9	that	that	PRON
gujaf-337	310	10	influence	influence	VERB
gujaf-337	310	11	the	the	DET
gujaf-337	310	12	firm	firm	ADJ
gujaf-337	310	13	growth	growth	NOUN
gujaf-337	310	14	of	of	ADP
gujaf-337	310	15	listed	list	VERB
gujaf-337	310	16	health	health	NOUN
gujaf-337	310	17	care	care	NOUN
gujaf-337	310	18	firms	firm	NOUN
gujaf-337	310	19	in	in	ADP
gujaf-337	310	20	nigeria	nigeria	PROPN
gujaf-337	310	21	.	.	PUNCT
gujaf-337	311	1	this	this	PRON
gujaf-337	311	2	could	could	AUX
gujaf-337	311	3	be	be	AUX
gujaf-337	311	4	as	as	ADP
gujaf-337	311	5	a	a	DET
gujaf-337	311	6	result	result	NOUN
gujaf-337	311	7	of	of	ADP
gujaf-337	311	8	the	the	DET
gujaf-337	311	9	fact	fact	NOUN
gujaf-337	311	10	that	that	SCONJ
gujaf-337	311	11	,	,	PUNCT
gujaf-337	311	12	when	when	SCONJ
gujaf-337	311	13	a	a	DET
gujaf-337	311	14	firm	firm	NOUN
gujaf-337	311	15	has	have	VERB
gujaf-337	311	16	high	high	ADJ
gujaf-337	311	17	liquidity	liquidity	NOUN
gujaf-337	311	18	ratio	ratio	NOUN
gujaf-337	311	19	it	it	PRON
gujaf-337	311	20	has	have	AUX
gujaf-337	311	21	higher	high	ADJ
gujaf-337	311	22	chances	chance	NOUN
gujaf-337	311	23	to	to	PART
gujaf-337	311	24	be	be	AUX
gujaf-337	311	25	able	able	ADJ
gujaf-337	311	26	to	to	PART
gujaf-337	311	27	settle	settle	VERB
gujaf-337	311	28	it	it	PRON
gujaf-337	311	29	dayto	dayto	NOUN
gujaf-337	311	30	-	-	PUNCT
gujaf-337	311	31	day	day	NOUN
gujaf-337	311	32	activities	activity	NOUN
gujaf-337	311	33	which	which	PRON
gujaf-337	311	34	could	could	AUX
gujaf-337	311	35	facilitate	facilitate	VERB
gujaf-337	311	36	the	the	DET
gujaf-337	311	37	growth	growth	NOUN
gujaf-337	311	38	of	of	ADP
gujaf-337	311	39	the	the	DET
gujaf-337	311	40	firm	firm	NOUN
gujaf-337	311	41	.	.	PUNCT
gujaf-337	312	1	therefore	therefore	ADV
gujaf-337	312	2	,	,	PUNCT
gujaf-337	312	3	the	the	DET
gujaf-337	312	4	study	study	NOUN
gujaf-337	312	5	reject	reject	VERB
gujaf-337	312	6	the	the	DET
gujaf-337	312	7	third	third	ADJ
gujaf-337	312	8	null	null	ADJ
gujaf-337	312	9	hypothesis	hypothesis	NOUN
gujaf-337	312	10	which	which	PRON
gujaf-337	312	11	assumes	assume	VERB
gujaf-337	312	12	that	that	SCONJ
gujaf-337	312	13	liquidity	liquidity	NOUN
gujaf-337	312	14	has	have	VERB
gujaf-337	312	15	no	no	DET
gujaf-337	312	16	significant	significant	ADJ
gujaf-337	312	17	effect	effect	NOUN
gujaf-337	312	18	on	on	ADP
gujaf-337	312	19	the	the	DET
gujaf-337	312	20	growth	growth	NOUN
gujaf-337	312	21	of	of	ADP
gujaf-337	312	22	listed	list	VERB
gujaf-337	312	23	health	health	NOUN
gujaf-337	312	24	care	care	NOUN
gujaf-337	312	25	companies	company	NOUN
gujaf-337	312	26	in	in	ADP
gujaf-337	312	27	nigeria	nigeria	PROPN
gujaf-337	312	28	.	.	PUNCT
gujaf-337	313	1	the	the	DET
gujaf-337	313	2	result	result	NOUN
gujaf-337	313	3	confirms	confirm	VERB
gujaf-337	313	4	the	the	DET
gujaf-337	313	5	findings	finding	NOUN
gujaf-337	313	6	of	of	ADP
gujaf-337	313	7	reschiwati	reschiwati	PROPN
gujaf-337	313	8	et	et	PROPN
gujaf-337	313	9	al	al	PROPN
gujaf-337	313	10	.	.	PROPN
gujaf-337	314	1	(	(	PUNCT
gujaf-337	314	2	2020	2020	NUM
gujaf-337	314	3	)	)	PUNCT
gujaf-337	314	4	;	;	PUNCT
gujaf-337	315	1	susilo	susilo	NOUN
gujaf-337	315	2	(	(	PUNCT
gujaf-337	315	3	2022	2022	NUM
gujaf-337	315	4	)	)	PUNCT
gujaf-337	315	5	,	,	PUNCT
gujaf-337	315	6	who	who	PRON
gujaf-337	315	7	found	find	VERB
gujaf-337	315	8	significant	significant	ADJ
gujaf-337	315	9	relationship	relationship	NOUN
gujaf-337	315	10	between	between	ADP
gujaf-337	315	11	liquidity	liquidity	NOUN
gujaf-337	315	12	and	and	CCONJ
gujaf-337	315	13	firm	firm	ADJ
gujaf-337	315	14	growth	growth	NOUN
gujaf-337	315	15	,	,	PUNCT
gujaf-337	315	16	however	however	ADV
gujaf-337	315	17	the	the	DET
gujaf-337	315	18	finding	finding	NOUN
gujaf-337	315	19	contradicts	contradict	VERB
gujaf-337	315	20	the	the	DET
gujaf-337	315	21	studies	study	NOUN
gujaf-337	315	22	of	of	ADP
gujaf-337	315	23	loi	loi	PROPN
gujaf-337	315	24	and	and	CCONJ
gujaf-337	315	25	khan	khan	PROPN
gujaf-337	315	26	(	(	PUNCT
gujaf-337	315	27	2012	2012	NUM
gujaf-337	315	28	)	)	PUNCT
gujaf-337	315	29	;	;	PUNCT
gujaf-337	315	30	putra	putra	PROPN
gujaf-337	315	31	(	(	PUNCT
gujaf-337	315	32	2021	2021	NUM
gujaf-337	315	33	)	)	PUNCT
gujaf-337	315	34	,	,	PUNCT
gujaf-337	315	35	who	who	PRON
gujaf-337	315	36	established	establish	VERB
gujaf-337	315	37	no	no	DET
gujaf-337	315	38	relationship	relationship	NOUN
gujaf-337	315	39	between	between	ADP
gujaf-337	315	40	liquidity	liquidity	NOUN
gujaf-337	315	41	and	and	CCONJ
gujaf-337	315	42	growth	growth	NOUN
gujaf-337	315	43	of	of	ADP
gujaf-337	315	44	firms	firm	NOUN
gujaf-337	315	45	.	.	PUNCT
gujaf-337	316	1	finally	finally	ADV
gujaf-337	316	2	,	,	PUNCT
gujaf-337	316	3	the	the	DET
gujaf-337	316	4	regression	regression	NOUN
gujaf-337	316	5	result	result	NOUN
gujaf-337	316	6	shows	show	VERB
gujaf-337	316	7	that	that	SCONJ
gujaf-337	316	8	firm	firm	ADJ
gujaf-337	316	9	size	size	NOUN
gujaf-337	316	10	has	have	VERB
gujaf-337	316	11	a	a	DET
gujaf-337	316	12	coefficient	coefficient	NOUN
gujaf-337	316	13	of	of	ADP
gujaf-337	316	14	0.1450	0.1450	NUM
gujaf-337	316	15	a	a	DET
gujaf-337	316	16	t	t	NOUN
gujaf-337	316	17	-	-	PUNCT
gujaf-337	316	18	value	value	NOUN
gujaf-337	316	19	of	of	ADP
gujaf-337	316	20	1.27	1.27	NUM
gujaf-337	316	21	and	and	CCONJ
gujaf-337	316	22	a	a	DET
gujaf-337	316	23	p	p	NOUN
gujaf-337	316	24	-	-	PUNCT
gujaf-337	316	25	value	value	NOUN
gujaf-337	316	26	of	of	ADP
gujaf-337	316	27	0.203	0.203	NUM
gujaf-337	316	28	.	.	PUNCT
gujaf-337	317	1	this	this	PRON
gujaf-337	317	2	suggests	suggest	VERB
gujaf-337	317	3	that	that	SCONJ
gujaf-337	317	4	the	the	DET
gujaf-337	317	5	growth	growth	NOUN
gujaf-337	317	6	of	of	ADP
gujaf-337	317	7	listed	list	VERB
gujaf-337	317	8	healthcare	healthcare	NOUN
gujaf-337	317	9	companies	company	NOUN
gujaf-337	317	10	in	in	ADP
gujaf-337	317	11	nigeria	nigeria	PROPN
gujaf-337	317	12	is	be	AUX
gujaf-337	317	13	not	not	PART
gujaf-337	317	14	significantly	significantly	ADV
gujaf-337	317	15	impacted	impact	VERB
gujaf-337	317	16	by	by	ADP
gujaf-337	317	17	firm	firm	ADJ
gujaf-337	317	18	size	size	NOUN
gujaf-337	317	19	.	.	PUNCT
gujaf-337	318	1	this	this	PRON
gujaf-337	318	2	could	could	AUX
gujaf-337	318	3	be	be	AUX
gujaf-337	318	4	due	due	ADJ
gujaf-337	318	5	to	to	ADP
gujaf-337	318	6	the	the	DET
gujaf-337	318	7	fact	fact	NOUN
gujaf-337	318	8	that	that	SCONJ
gujaf-337	318	9	some	some	DET
gujaf-337	318	10	large	large	ADJ
gujaf-337	318	11	firms	firm	NOUN
gujaf-337	318	12	may	may	AUX
gujaf-337	318	13	have	have	AUX
gujaf-337	318	14	grown	grow	VERB
gujaf-337	318	15	beyond	beyond	ADP
gujaf-337	318	16	their	their	PRON
gujaf-337	318	17	business	business	NOUN
gujaf-337	318	18	cycle	cycle	NOUN
gujaf-337	318	19	and	and	CCONJ
gujaf-337	318	20	may	may	AUX
gujaf-337	318	21	start	start	VERB
gujaf-337	318	22	experiencing	experience	VERB
gujaf-337	318	23	decline	decline	NOUN
gujaf-337	318	24	rather	rather	ADV
gujaf-337	318	25	than	than	ADP
gujaf-337	318	26	growth	growth	NOUN
gujaf-337	318	27	in	in	ADP
gujaf-337	318	28	a	a	DET
gujaf-337	318	29	particular	particular	ADJ
gujaf-337	318	30	line	line	NOUN
gujaf-337	318	31	of	of	ADP
gujaf-337	318	32	business	business	NOUN
gujaf-337	318	33	.	.	PUNCT
gujaf-337	319	1	to	to	ADP
gujaf-337	319	2	this	this	DET
gujaf-337	319	3	end	end	NOUN
gujaf-337	319	4	therefore	therefore	ADV
gujaf-337	319	5	,	,	PUNCT
gujaf-337	319	6	the	the	DET
gujaf-337	319	7	study	study	NOUN
gujaf-337	319	8	failed	fail	VERB
gujaf-337	319	9	to	to	PART
gujaf-337	319	10	reject	reject	VERB
gujaf-337	319	11	the	the	DET
gujaf-337	319	12	fourth	fourth	ADJ
gujaf-337	319	13	null	null	ADJ
gujaf-337	319	14	hypothesis	hypothesis	NOUN
gujaf-337	319	15	which	which	PRON
gujaf-337	319	16	assumes	assume	VERB
gujaf-337	319	17	that	that	SCONJ
gujaf-337	319	18	firm	firm	ADJ
gujaf-337	319	19	size	size	NOUN
gujaf-337	319	20	has	have	VERB
gujaf-337	319	21	no	no	DET
gujaf-337	319	22	significant	significant	ADJ
gujaf-337	319	23	effect	effect	NOUN
gujaf-337	319	24	on	on	ADP
gujaf-337	319	25	the	the	DET
gujaf-337	319	26	growth	growth	NOUN
gujaf-337	319	27	of	of	ADP
gujaf-337	319	28	listed	list	VERB
gujaf-337	319	29	healthcare	healthcare	NOUN
gujaf-337	319	30	companies	company	NOUN
gujaf-337	319	31	in	in	ADP
gujaf-337	319	32	nigeria	nigeria	PROPN
gujaf-337	319	33	.	.	PUNCT
gujaf-337	320	1	the	the	DET
gujaf-337	320	2	finding	finding	NOUN
gujaf-337	320	3	of	of	ADP
gujaf-337	320	4	this	this	DET
gujaf-337	320	5	study	study	NOUN
gujaf-337	320	6	is	be	AUX
gujaf-337	320	7	contrary	contrary	ADJ
gujaf-337	320	8	to	to	ADP
gujaf-337	320	9	the	the	DET
gujaf-337	320	10	studies	study	NOUN
gujaf-337	320	11	of	of	ADP
gujaf-337	320	12	stancu	stancu	PROPN
gujaf-337	320	13	et	et	PROPN
gujaf-337	320	14	al	al	PROPN
gujaf-337	320	15	.	.	PROPN
gujaf-337	321	1	(	(	PUNCT
gujaf-337	321	2	2021	2021	NUM
gujaf-337	321	3	)	)	PUNCT
gujaf-337	321	4	,	,	PUNCT
gujaf-337	321	5	who	who	PRON
gujaf-337	321	6	reported	report	VERB
gujaf-337	321	7	a	a	DET
gujaf-337	321	8	positive	positive	ADJ
gujaf-337	321	9	and	and	CCONJ
gujaf-337	321	10	significant	significant	ADJ
gujaf-337	321	11	relationship	relationship	NOUN
gujaf-337	321	12	between	between	ADP
gujaf-337	321	13	firm	firm	ADJ
gujaf-337	321	14	size	size	NOUN
gujaf-337	321	15	and	and	CCONJ
gujaf-337	321	16	firm	firm	ADJ
gujaf-337	321	17	gusau	gusau	ADJ
gujaf-337	321	18	journal	journal	NOUN
gujaf-337	321	19	of	of	ADP
gujaf-337	321	20	accounting	accounting	NOUN
gujaf-337	321	21	and	and	CCONJ
gujaf-337	321	22	finance	finance	NOUN
gujaf-337	321	23	,	,	PUNCT
gujaf-337	321	24	vol	vol	NOUN
gujaf-337	321	25	.	.	PROPN
gujaf-337	321	26	5	5	NUM
gujaf-337	321	27	,	,	PUNCT
gujaf-337	321	28	issue	issue	NOUN
gujaf-337	321	29	2	2	NUM
gujaf-337	321	30	,	,	PUNCT
gujaf-337	321	31	october	october	PROPN
gujaf-337	321	32	,	,	PUNCT
gujaf-337	321	33	2024	2024	NUM
gujaf-337	321	34	326	326	NUM
gujaf-337	321	35	growth	growth	NOUN
gujaf-337	321	36	.	.	PUNCT
gujaf-337	322	1	however	however	ADV
gujaf-337	322	2	,	,	PUNCT
gujaf-337	322	3	the	the	DET
gujaf-337	322	4	finding	finding	NOUN
gujaf-337	322	5	is	be	AUX
gujaf-337	322	6	in	in	ADP
gujaf-337	322	7	line	line	NOUN
gujaf-337	322	8	with	with	ADP
gujaf-337	322	9	the	the	DET
gujaf-337	322	10	studies	study	NOUN
gujaf-337	322	11	of	of	ADP
gujaf-337	322	12	afinidy	afinidy	VERB
gujaf-337	322	13	et	et	PROPN
gujaf-337	322	14	al	al	PROPN
gujaf-337	322	15	.	.	PROPN
gujaf-337	323	1	(	(	PUNCT
gujaf-337	323	2	2021	2021	NUM
gujaf-337	323	3	)	)	PUNCT
gujaf-337	324	1	;	;	PUNCT
gujaf-337	324	2	reschiwati	reschiwati	PROPN
gujaf-337	324	3	et	et	PROPN
gujaf-337	324	4	al	al	PROPN
gujaf-337	324	5	.	.	PROPN
gujaf-337	324	6	(	(	PUNCT
gujaf-337	324	7	2020	2020	NUM
gujaf-337	324	8	)	)	PUNCT
gujaf-337	324	9	,	,	PUNCT
gujaf-337	324	10	who	who	PRON
gujaf-337	324	11	found	find	VERB
gujaf-337	324	12	no	no	DET
gujaf-337	324	13	association	association	NOUN
gujaf-337	324	14	between	between	ADP
gujaf-337	324	15	firm	firm	ADJ
gujaf-337	324	16	size	size	NOUN
gujaf-337	324	17	and	and	CCONJ
gujaf-337	324	18	firm	firm	ADJ
gujaf-337	324	19	growth	growth	NOUN
gujaf-337	324	20	of	of	ADP
gujaf-337	324	21	companies	company	NOUN
gujaf-337	324	22	.	.	PUNCT
gujaf-337	325	1	5.0	5.0	NUM
gujaf-337	325	2	conclusion	conclusion	NOUN
gujaf-337	325	3	and	and	CCONJ
gujaf-337	325	4	recommendations	recommendation	NOUN
gujaf-337	325	5	the	the	DET
gujaf-337	325	6	study	study	NOUN
gujaf-337	325	7	concentrated	concentrate	VERB
gujaf-337	325	8	on	on	ADP
gujaf-337	325	9	how	how	SCONJ
gujaf-337	325	10	certain	certain	ADJ
gujaf-337	325	11	firm	firm	ADJ
gujaf-337	325	12	attributes	attribute	NOUN
gujaf-337	325	13	affect	affect	VERB
gujaf-337	325	14	the	the	DET
gujaf-337	325	15	growth	growth	NOUN
gujaf-337	325	16	of	of	ADP
gujaf-337	325	17	listed	list	VERB
gujaf-337	325	18	healthcare	healthcare	NOUN
gujaf-337	325	19	companies	company	NOUN
gujaf-337	325	20	in	in	ADP
gujaf-337	325	21	nigeria	nigeria	PROPN
gujaf-337	325	22	.	.	PUNCT
gujaf-337	326	1	the	the	DET
gujaf-337	326	2	study	study	NOUN
gujaf-337	326	3	made	make	VERB
gujaf-337	326	4	use	use	NOUN
gujaf-337	326	5	of	of	ADP
gujaf-337	326	6	secondary	secondary	ADJ
gujaf-337	326	7	data	datum	NOUN
gujaf-337	326	8	extracted	extract	VERB
gujaf-337	326	9	from	from	ADP
gujaf-337	326	10	the	the	DET
gujaf-337	326	11	audited	audit	VERB
gujaf-337	326	12	annual	annual	ADJ
gujaf-337	326	13	reports	report	NOUN
gujaf-337	326	14	and	and	CCONJ
gujaf-337	326	15	accounts	account	NOUN
gujaf-337	326	16	of	of	ADP
gujaf-337	326	17	the	the	DET
gujaf-337	326	18	eight	eight	NUM
gujaf-337	326	19	(	(	PUNCT
gujaf-337	326	20	8)	8)	NUM
gujaf-337	326	21	selected	select	VERB
gujaf-337	326	22	listed	list	VERB
gujaf-337	326	23	healthcare	healthcare	NOUN
gujaf-337	326	24	companies	company	NOUN
gujaf-337	326	25	in	in	ADP
gujaf-337	326	26	nigeria	nigeria	PROPN
gujaf-337	326	27	from	from	ADP
gujaf-337	326	28	20112022	20112022	NUM
gujaf-337	326	29	.	.	PUNCT
gujaf-337	327	1	the	the	DET
gujaf-337	327	2	total	total	ADJ
gujaf-337	327	3	population	population	NOUN
gujaf-337	327	4	of	of	ADP
gujaf-337	327	5	the	the	DET
gujaf-337	327	6	study	study	NOUN
gujaf-337	327	7	consisted	consist	VERB
gujaf-337	327	8	of	of	ADP
gujaf-337	327	9	eleven	eleven	NUM
gujaf-337	327	10	(	(	PUNCT
gujaf-337	327	11	11	11	NUM
gujaf-337	327	12	)	)	PUNCT
gujaf-337	327	13	listed	list	VERB
gujaf-337	327	14	healthcare	healthcare	NOUN
gujaf-337	327	15	companies	company	NOUN
gujaf-337	327	16	which	which	PRON
gujaf-337	327	17	was	be	AUX
gujaf-337	327	18	later	later	ADV
gujaf-337	327	19	filtered	filter	VERB
gujaf-337	327	20	to	to	ADP
gujaf-337	327	21	eight	eight	NUM
gujaf-337	327	22	(	(	PUNCT
gujaf-337	327	23	8)	8)	NUM
gujaf-337	327	24	healthcare	healthcare	NOUN
gujaf-337	327	25	companies	company	NOUN
gujaf-337	327	26	.	.	PUNCT
gujaf-337	328	1	moreover	moreover	ADV
gujaf-337	328	2	,	,	PUNCT
gujaf-337	328	3	the	the	DET
gujaf-337	328	4	random	random	ADJ
gujaf-337	328	5	effect	effect	NOUN
gujaf-337	328	6	regression	regression	NOUN
gujaf-337	328	7	technique	technique	NOUN
gujaf-337	328	8	was	be	AUX
gujaf-337	328	9	used	use	VERB
gujaf-337	328	10	in	in	ADP
gujaf-337	328	11	the	the	DET
gujaf-337	328	12	analysis	analysis	NOUN
gujaf-337	328	13	of	of	ADP
gujaf-337	328	14	the	the	DET
gujaf-337	328	15	data	datum	NOUN
gujaf-337	328	16	of	of	ADP
gujaf-337	328	17	the	the	DET
gujaf-337	328	18	study	study	NOUN
gujaf-337	328	19	.	.	PUNCT
gujaf-337	329	1	firm	firm	ADJ
gujaf-337	329	2	growth	growth	NOUN
gujaf-337	329	3	(	(	PUNCT
gujaf-337	329	4	grw	grw	PROPN
gujaf-337	329	5	)	)	PUNCT
gujaf-337	329	6	was	be	AUX
gujaf-337	329	7	the	the	DET
gujaf-337	329	8	dependent	dependent	ADJ
gujaf-337	329	9	variable	variable	NOUN
gujaf-337	329	10	in	in	ADP
gujaf-337	329	11	the	the	DET
gujaf-337	329	12	study	study	NOUN
gujaf-337	329	13	,	,	PUNCT
gujaf-337	329	14	whereas	whereas	SCONJ
gujaf-337	329	15	leverage	leverage	NOUN
gujaf-337	329	16	,	,	PUNCT
gujaf-337	329	17	profitability	profitability	NOUN
gujaf-337	329	18	,	,	PUNCT
gujaf-337	329	19	liquidity	liquidity	NOUN
gujaf-337	329	20	,	,	PUNCT
gujaf-337	329	21	and	and	CCONJ
gujaf-337	329	22	firm	firm	ADJ
gujaf-337	329	23	size	size	NOUN
gujaf-337	329	24	were	be	AUX
gujaf-337	329	25	the	the	DET
gujaf-337	329	26	independent	independent	ADJ
gujaf-337	329	27	variables	variable	NOUN
gujaf-337	329	28	used	use	VERB
gujaf-337	329	29	in	in	ADP
gujaf-337	329	30	the	the	DET
gujaf-337	329	31	study	study	NOUN
gujaf-337	329	32	.	.	PUNCT
gujaf-337	330	1	the	the	DET
gujaf-337	330	2	study	study	NOUN
gujaf-337	330	3	established	establish	VERB
gujaf-337	330	4	that	that	PRON
gujaf-337	330	5	profitability	profitability	NOUN
gujaf-337	330	6	and	and	CCONJ
gujaf-337	330	7	liquidity	liquidity	NOUN
gujaf-337	330	8	have	have	VERB
gujaf-337	330	9	significant	significant	ADJ
gujaf-337	330	10	effect	effect	NOUN
gujaf-337	330	11	on	on	ADP
gujaf-337	330	12	the	the	DET
gujaf-337	330	13	growth	growth	NOUN
gujaf-337	330	14	of	of	ADP
gujaf-337	330	15	listed	list	VERB
gujaf-337	330	16	healthcare	healthcare	NOUN
gujaf-337	330	17	companies	company	NOUN
gujaf-337	330	18	in	in	ADP
gujaf-337	330	19	nigeria	nigeria	PROPN
gujaf-337	330	20	,	,	PUNCT
gujaf-337	330	21	while	while	SCONJ
gujaf-337	330	22	leverage	leverage	NOUN
gujaf-337	330	23	and	and	CCONJ
gujaf-337	330	24	firm	firm	ADJ
gujaf-337	330	25	size	size	NOUN
gujaf-337	330	26	had	have	VERB
gujaf-337	330	27	no	no	DET
gujaf-337	330	28	effect	effect	NOUN
gujaf-337	330	29	on	on	ADP
gujaf-337	330	30	the	the	DET
gujaf-337	330	31	growth	growth	NOUN
gujaf-337	330	32	of	of	ADP
gujaf-337	330	33	listed	list	VERB
gujaf-337	330	34	health	health	NOUN
gujaf-337	330	35	care	care	NOUN
gujaf-337	330	36	companies	company	NOUN
gujaf-337	330	37	in	in	ADP
gujaf-337	330	38	nigeria	nigeria	PROPN
gujaf-337	330	39	.	.	PUNCT
gujaf-337	331	1	in	in	ADP
gujaf-337	331	2	line	line	NOUN
gujaf-337	331	3	with	with	ADP
gujaf-337	331	4	the	the	DET
gujaf-337	331	5	finding	finding	NOUN
gujaf-337	331	6	,	,	PUNCT
gujaf-337	331	7	the	the	DET
gujaf-337	331	8	study	study	NOUN
gujaf-337	331	9	concluded	conclude	VERB
gujaf-337	331	10	that	that	SCONJ
gujaf-337	331	11	profitability	profitability	NOUN
gujaf-337	331	12	and	and	CCONJ
gujaf-337	331	13	liquidity	liquidity	NOUN
gujaf-337	331	14	had	have	VERB
gujaf-337	331	15	a	a	DET
gujaf-337	331	16	positive	positive	ADJ
gujaf-337	331	17	and	and	CCONJ
gujaf-337	331	18	significant	significant	ADJ
gujaf-337	331	19	effect	effect	NOUN
gujaf-337	331	20	on	on	ADP
gujaf-337	331	21	the	the	DET
gujaf-337	331	22	growth	growth	NOUN
gujaf-337	331	23	of	of	ADP
gujaf-337	331	24	listed	list	VERB
gujaf-337	331	25	healthcare	healthcare	NOUN
gujaf-337	331	26	companies	company	NOUN
gujaf-337	331	27	in	in	ADP
gujaf-337	331	28	nigeria	nigeria	PROPN
gujaf-337	331	29	.	.	PUNCT
gujaf-337	332	1	companies	company	NOUN
gujaf-337	332	2	with	with	ADP
gujaf-337	332	3	high	high	ADJ
gujaf-337	332	4	profitability	profitability	NOUN
gujaf-337	332	5	often	often	ADV
gujaf-337	332	6	have	have	VERB
gujaf-337	332	7	more	more	ADJ
gujaf-337	332	8	internal	internal	ADJ
gujaf-337	332	9	capacity	capacity	NOUN
gujaf-337	332	10	to	to	PART
gujaf-337	332	11	expand	expand	VERB
gujaf-337	332	12	their	their	PRON
gujaf-337	332	13	operations	operation	NOUN
gujaf-337	332	14	and	and	CCONJ
gujaf-337	332	15	investments	investment	NOUN
gujaf-337	332	16	which	which	PRON
gujaf-337	332	17	will	will	AUX
gujaf-337	332	18	increase	increase	VERB
gujaf-337	332	19	their	their	PRON
gujaf-337	332	20	growth	growth	NOUN
gujaf-337	332	21	than	than	ADP
gujaf-337	332	22	companies	company	NOUN
gujaf-337	332	23	with	with	ADP
gujaf-337	332	24	low	low	ADJ
gujaf-337	332	25	or	or	CCONJ
gujaf-337	332	26	no	no	PRON
gujaf-337	332	27	profitability	profitability	NOUN
gujaf-337	332	28	.	.	PUNCT
gujaf-337	333	1	also	also	ADV
gujaf-337	333	2	,	,	PUNCT
gujaf-337	333	3	companies	company	NOUN
gujaf-337	333	4	with	with	ADP
gujaf-337	333	5	high	high	ADJ
gujaf-337	333	6	liquidity	liquidity	NOUN
gujaf-337	333	7	ratio	ratio	NOUN
gujaf-337	333	8	have	have	VERB
gujaf-337	333	9	the	the	DET
gujaf-337	333	10	able	able	ADJ
gujaf-337	333	11	to	to	PART
gujaf-337	333	12	increase	increase	VERB
gujaf-337	333	13	their	their	PRON
gujaf-337	333	14	operations	operation	NOUN
gujaf-337	333	15	due	due	ADP
gujaf-337	333	16	to	to	ADP
gujaf-337	333	17	their	their	PRON
gujaf-337	333	18	ability	ability	NOUN
gujaf-337	333	19	to	to	PART
gujaf-337	333	20	settle	settle	VERB
gujaf-337	333	21	their	their	PRON
gujaf-337	333	22	debts	debt	NOUN
gujaf-337	333	23	as	as	SCONJ
gujaf-337	333	24	at	at	ADP
gujaf-337	333	25	when	when	SCONJ
gujaf-337	333	26	due	due	ADJ
gujaf-337	333	27	,	,	PUNCT
gujaf-337	333	28	this	this	PRON
gujaf-337	333	29	will	will	AUX
gujaf-337	333	30	improve	improve	VERB
gujaf-337	333	31	the	the	DET
gujaf-337	333	32	operations	operation	NOUN
gujaf-337	333	33	and	and	CCONJ
gujaf-337	333	34	growth	growth	NOUN
gujaf-337	333	35	of	of	ADP
gujaf-337	333	36	the	the	DET
gujaf-337	333	37	companies	company	NOUN
gujaf-337	333	38	.	.	PUNCT
gujaf-337	334	1	finally	finally	ADV
gujaf-337	334	2	,	,	PUNCT
gujaf-337	334	3	the	the	DET
gujaf-337	334	4	growth	growth	NOUN
gujaf-337	334	5	of	of	ADP
gujaf-337	334	6	the	the	DET
gujaf-337	334	7	listed	list	VERB
gujaf-337	334	8	healthcare	healthcare	NOUN
gujaf-337	334	9	companies	company	NOUN
gujaf-337	334	10	in	in	ADP
gujaf-337	334	11	nigeria	nigeria	PROPN
gujaf-337	334	12	is	be	AUX
gujaf-337	334	13	not	not	PART
gujaf-337	334	14	influence	influence	NOUN
gujaf-337	334	15	by	by	ADP
gujaf-337	334	16	the	the	DET
gujaf-337	334	17	leverage	leverage	NOUN
gujaf-337	334	18	and	and	CCONJ
gujaf-337	334	19	size	size	NOUN
gujaf-337	334	20	of	of	ADP
gujaf-337	334	21	the	the	DET
gujaf-337	334	22	companies	company	NOUN
gujaf-337	334	23	.	.	PUNCT
gujaf-337	335	1	therefore	therefore	ADV
gujaf-337	335	2	,	,	PUNCT
gujaf-337	335	3	the	the	DET
gujaf-337	335	4	study	study	NOUN
gujaf-337	335	5	recommended	recommend	VERB
gujaf-337	335	6	that	that	SCONJ
gujaf-337	335	7	the	the	DET
gujaf-337	335	8	management	management	NOUN
gujaf-337	335	9	of	of	ADP
gujaf-337	335	10	the	the	DET
gujaf-337	335	11	listed	list	VERB
gujaf-337	335	12	healthcare	healthcare	NOUN
gujaf-337	335	13	companies	company	NOUN
gujaf-337	335	14	in	in	ADP
gujaf-337	335	15	nigeria	nigeria	PROPN
gujaf-337	335	16	increase	increase	VERB
gujaf-337	335	17	their	their	PRON
gujaf-337	335	18	profitability	profitability	NOUN
gujaf-337	335	19	to	to	PART
gujaf-337	335	20	enhance	enhance	VERB
gujaf-337	335	21	their	their	PRON
gujaf-337	335	22	growth	growth	NOUN
gujaf-337	335	23	.	.	PUNCT
gujaf-337	336	1	this	this	PRON
gujaf-337	336	2	is	be	AUX
gujaf-337	336	3	because	because	SCONJ
gujaf-337	336	4	a	a	DET
gujaf-337	336	5	firm	firm	NOUN
gujaf-337	336	6	with	with	ADP
gujaf-337	336	7	high	high	ADJ
gujaf-337	336	8	level	level	NOUN
gujaf-337	336	9	of	of	ADP
gujaf-337	336	10	profitability	profitability	NOUN
gujaf-337	336	11	will	will	AUX
gujaf-337	336	12	have	have	VERB
gujaf-337	336	13	adequate	adequate	ADJ
gujaf-337	336	14	resource	resource	NOUN
gujaf-337	336	15	available	available	ADJ
gujaf-337	336	16	to	to	PART
gujaf-337	336	17	diversify	diversify	VERB
gujaf-337	336	18	into	into	ADP
gujaf-337	336	19	other	other	ADJ
gujaf-337	336	20	related	relate	VERB
gujaf-337	336	21	and/or	and/or	CCONJ
gujaf-337	336	22	unrelated	unrelated	ADJ
gujaf-337	336	23	businesses	business	NOUN
gujaf-337	336	24	which	which	PRON
gujaf-337	336	25	will	will	AUX
gujaf-337	336	26	ensure	ensure	VERB
gujaf-337	336	27	the	the	DET
gujaf-337	336	28	expansion	expansion	NOUN
gujaf-337	336	29	and	and	CCONJ
gujaf-337	336	30	growth	growth	NOUN
gujaf-337	336	31	of	of	ADP
gujaf-337	336	32	the	the	DET
gujaf-337	336	33	firm	firm	NOUN
gujaf-337	336	34	.	.	PUNCT
gujaf-337	337	1	similarly	similarly	ADV
gujaf-337	337	2	,	,	PUNCT
gujaf-337	337	3	it	it	PRON
gujaf-337	337	4	is	be	AUX
gujaf-337	337	5	recommended	recommend	VERB
gujaf-337	337	6	that	that	SCONJ
gujaf-337	337	7	these	these	DET
gujaf-337	337	8	companies	company	NOUN
gujaf-337	337	9	maintain	maintain	VERB
gujaf-337	337	10	a	a	DET
gujaf-337	337	11	high	high	ADJ
gujaf-337	337	12	level	level	NOUN
gujaf-337	337	13	of	of	ADP
gujaf-337	337	14	liquidity	liquidity	NOUN
gujaf-337	337	15	to	to	PART
gujaf-337	337	16	be	be	AUX
gujaf-337	337	17	able	able	ADJ
gujaf-337	337	18	to	to	PART
gujaf-337	337	19	settle	settle	VERB
gujaf-337	337	20	their	their	PRON
gujaf-337	337	21	short	short	ADJ
gujaf-337	337	22	-	-	PUNCT
gujaf-337	337	23	term	term	NOUN
gujaf-337	337	24	obligations	obligation	NOUN
gujaf-337	337	25	which	which	PRON
gujaf-337	337	26	will	will	AUX
gujaf-337	337	27	improve	improve	VERB
gujaf-337	337	28	their	their	PRON
gujaf-337	337	29	business	business	NOUN
gujaf-337	337	30	growth	growth	NOUN
gujaf-337	337	31	.	.	PUNCT
gujaf-337	338	1	a	a	DET
gujaf-337	338	2	firm	firm	NOUN
gujaf-337	338	3	with	with	ADP
gujaf-337	338	4	high	high	ADJ
gujaf-337	338	5	liquidity	liquidity	NOUN
gujaf-337	338	6	level	level	NOUN
gujaf-337	338	7	signifies	signify	VERB
gujaf-337	338	8	the	the	DET
gujaf-337	338	9	ability	ability	NOUN
gujaf-337	338	10	of	of	ADP
gujaf-337	338	11	such	such	DET
gujaf-337	338	12	a	a	DET
gujaf-337	338	13	firm	firm	NOUN
gujaf-337	338	14	to	to	PART
gujaf-337	338	15	pay	pay	VERB
gujaf-337	338	16	its	its	PRON
gujaf-337	338	17	debts	debt	NOUN
gujaf-337	338	18	as	as	SCONJ
gujaf-337	338	19	they	they	PRON
gujaf-337	338	20	fall	fall	VERB
gujaf-337	338	21	due	due	ADJ
gujaf-337	338	22	.	.	PUNCT
gujaf-337	339	1	this	this	PRON
gujaf-337	339	2	will	will	AUX
gujaf-337	339	3	allow	allow	VERB
gujaf-337	339	4	the	the	DET
gujaf-337	339	5	firm	firm	NOUN
gujaf-337	339	6	gain	gain	VERB
gujaf-337	339	7	the	the	DET
gujaf-337	339	8	confidence	confidence	NOUN
gujaf-337	339	9	of	of	ADP
gujaf-337	339	10	the	the	DET
gujaf-337	339	11	credit	credit	NOUN
gujaf-337	339	12	and	and	CCONJ
gujaf-337	339	13	make	make	VERB
gujaf-337	339	14	it	it	PRON
gujaf-337	339	15	possible	possible	ADJ
gujaf-337	339	16	to	to	PART
gujaf-337	339	17	get	get	VERB
gujaf-337	339	18	the	the	DET
gujaf-337	339	19	needed	need	VERB
gujaf-337	339	20	funds	fund	NOUN
gujaf-337	339	21	to	to	PART
gujaf-337	339	22	run	run	VERB
gujaf-337	339	23	the	the	DET
gujaf-337	339	24	operations	operation	NOUN
gujaf-337	339	25	of	of	ADP
gujaf-337	339	26	the	the	DET
gujaf-337	339	27	firm	firm	NOUN
gujaf-337	339	28	which	which	PRON
gujaf-337	339	29	in	in	ADP
gujaf-337	339	30	turn	turn	NOUN
gujaf-337	339	31	ensure	ensure	VERB
gujaf-337	339	32	the	the	DET
gujaf-337	339	33	growth	growth	NOUN
gujaf-337	339	34	of	of	ADP
gujaf-337	339	35	the	the	DET
gujaf-337	339	36	firm	firm	NOUN
gujaf-337	339	37	.	.	PUNCT
gujaf-337	340	1	implication	implication	NOUN
gujaf-337	340	2	of	of	ADP
gujaf-337	340	3	the	the	DET
gujaf-337	340	4	study	study	NOUN
gujaf-337	340	5	the	the	DET
gujaf-337	340	6	implication	implication	NOUN
gujaf-337	340	7	of	of	ADP
gujaf-337	340	8	the	the	DET
gujaf-337	340	9	study	study	NOUN
gujaf-337	340	10	is	be	AUX
gujaf-337	340	11	that	that	SCONJ
gujaf-337	340	12	it	it	PRON
gujaf-337	340	13	fills	fill	VERB
gujaf-337	340	14	the	the	DET
gujaf-337	340	15	gap	gap	NOUN
gujaf-337	340	16	in	in	ADP
gujaf-337	340	17	literature	literature	NOUN
gujaf-337	340	18	by	by	ADP
gujaf-337	340	19	examining	examine	VERB
gujaf-337	340	20	the	the	DET
gujaf-337	340	21	effect	effect	NOUN
gujaf-337	340	22	of	of	ADP
gujaf-337	340	23	firm	firm	ADJ
gujaf-337	340	24	attributes	attribute	NOUN
gujaf-337	340	25	on	on	ADP
gujaf-337	340	26	the	the	DET
gujaf-337	340	27	growth	growth	NOUN
gujaf-337	340	28	of	of	ADP
gujaf-337	340	29	listed	list	VERB
gujaf-337	340	30	healthcare	healthcare	NOUN
gujaf-337	340	31	firms	firm	NOUN
gujaf-337	340	32	in	in	ADP
gujaf-337	340	33	nigeria	nigeria	PROPN
gujaf-337	340	34	.	.	PUNCT
gujaf-337	341	1	also	also	ADV
gujaf-337	341	2	,	,	PUNCT
gujaf-337	341	3	the	the	DET
gujaf-337	341	4	study	study	NOUN
gujaf-337	341	5	provides	provide	VERB
gujaf-337	341	6	information	information	NOUN
gujaf-337	341	7	on	on	ADP
gujaf-337	341	8	the	the	DET
gujaf-337	341	9	effect	effect	NOUN
gujaf-337	341	10	of	of	ADP
gujaf-337	341	11	leverage	leverage	NOUN
gujaf-337	341	12	,	,	PUNCT
gujaf-337	341	13	profitability	profitability	NOUN
gujaf-337	341	14	,	,	PUNCT
gujaf-337	341	15	liquidity	liquidity	NOUN
gujaf-337	341	16	and	and	CCONJ
gujaf-337	341	17	firm	firm	ADJ
gujaf-337	341	18	size	size	NOUN
gujaf-337	341	19	on	on	ADP
gujaf-337	341	20	the	the	DET
gujaf-337	341	21	growth	growth	NOUN
gujaf-337	341	22	of	of	ADP
gujaf-337	341	23	listed	list	VERB
gujaf-337	341	24	healthcare	healthcare	NOUN
gujaf-337	341	25	firms	firm	NOUN
gujaf-337	341	26	in	in	ADP
gujaf-337	341	27	nigeria	nigeria	PROPN
gujaf-337	341	28	which	which	PRON
gujaf-337	341	29	will	will	AUX
gujaf-337	341	30	provide	provide	VERB
gujaf-337	341	31	a	a	DET
gujaf-337	341	32	guide	guide	NOUN
gujaf-337	341	33	for	for	ADP
gujaf-337	341	34	future	future	ADJ
gujaf-337	341	35	researchers	researcher	NOUN
gujaf-337	341	36	in	in	ADP
gujaf-337	341	37	this	this	DET
gujaf-337	341	38	area	area	NOUN
gujaf-337	341	39	.	.	PUNCT
gujaf-337	342	1	furthermore	furthermore	ADV
gujaf-337	342	2	,	,	PUNCT
gujaf-337	342	3	the	the	DET
gujaf-337	342	4	study	study	NOUN
gujaf-337	342	5	has	have	VERB
gujaf-337	342	6	practical	practical	ADJ
gujaf-337	342	7	implication	implication	NOUN
gujaf-337	342	8	as	as	ADP
gujaf-337	342	9	the	the	DET
gujaf-337	342	10	result	result	NOUN
gujaf-337	342	11	of	of	ADP
gujaf-337	342	12	the	the	DET
gujaf-337	342	13	study	study	NOUN
gujaf-337	342	14	will	will	AUX
gujaf-337	342	15	assist	assist	VERB
gujaf-337	342	16	management	management	NOUN
gujaf-337	342	17	and	and	CCONJ
gujaf-337	342	18	regulators	regulator	NOUN
gujaf-337	342	19	to	to	PART
gujaf-337	342	20	identify	identify	VERB
gujaf-337	342	21	those	those	DET
gujaf-337	342	22	firm	firm	ADJ
gujaf-337	342	23	attributes	attribute	NOUN
gujaf-337	342	24	that	that	PRON
gujaf-337	342	25	could	could	AUX
gujaf-337	342	26	influence	influence	VERB
gujaf-337	342	27	the	the	DET
gujaf-337	342	28	growth	growth	NOUN
gujaf-337	342	29	of	of	ADP
gujaf-337	342	30	healthcare	healthcare	NOUN
gujaf-337	342	31	firms	firm	NOUN
gujaf-337	342	32	in	in	ADP
gujaf-337	342	33	nigeria	nigeria	PROPN
gujaf-337	342	34	.	.	PUNCT
gujaf-337	343	1	references	reference	NOUN
gujaf-337	343	2	abu	abu	PROPN
gujaf-337	343	3	,	,	PUNCT
gujaf-337	343	4	s.	s.	PROPN
gujaf-337	343	5	e.	e.	PROPN
gujaf-337	343	6	,	,	PUNCT
gujaf-337	343	7	&	&	CCONJ
gujaf-337	343	8	bamidele	bamidele	PROPN
gujaf-337	343	9	,	,	PUNCT
gujaf-337	343	10	o.	o.	NOUN
gujaf-337	343	11	m.	m.	NOUN
gujaf-337	343	12	(	(	PUNCT
gujaf-337	343	13	2022	2022	NUM
gujaf-337	343	14	)	)	PUNCT
gujaf-337	343	15	.	.	PUNCT
gujaf-337	344	1	effect	effect	NOUN
gujaf-337	344	2	of	of	ADP
gujaf-337	344	3	board	board	NOUN
gujaf-337	344	4	characteristics	characteristic	NOUN
gujaf-337	344	5	on	on	ADP
gujaf-337	344	6	financial	financial	ADJ
gujaf-337	344	7	performance	performance	NOUN
gujaf-337	344	8	of	of	ADP
gujaf-337	344	9	listed	list	VERB
gujaf-337	344	10	healthcare	healthcare	NOUN
gujaf-337	344	11	firms	firm	NOUN
gujaf-337	344	12	in	in	ADP
gujaf-337	344	13	nigeria	nigeria	PROPN
gujaf-337	344	14	.	.	PUNCT
gujaf-337	345	1	annals	annal	NOUN
gujaf-337	345	2	of	of	ADP
gujaf-337	345	3	management	management	NOUN
gujaf-337	345	4	and	and	CCONJ
gujaf-337	345	5	organization	organization	NOUN
gujaf-337	345	6	research	research	NOUN
gujaf-337	345	7	,	,	PUNCT
gujaf-337	345	8	3(3	3(3	NUM
gujaf-337	345	9	)	)	PUNCT
gujaf-337	345	10	,	,	PUNCT
gujaf-337	345	11	193	193	NUM
gujaf-337	345	12	-	-	SYM
gujaf-337	345	13	206	206	NUM
gujaf-337	345	14	.	.	PUNCT
gujaf-337	346	1	gusau	gusau	PROPN
gujaf-337	346	2	journal	journal	PROPN
gujaf-337	346	3	of	of	ADP
gujaf-337	346	4	accounting	accounting	NOUN
gujaf-337	346	5	and	and	CCONJ
gujaf-337	346	6	finance	finance	NOUN
gujaf-337	346	7	,	,	PUNCT
gujaf-337	346	8	vol	vol	NOUN
gujaf-337	346	9	.	.	PROPN
gujaf-337	346	10	5	5	NUM
gujaf-337	346	11	,	,	PUNCT
gujaf-337	346	12	issue	issue	NOUN
gujaf-337	346	13	2	2	NUM
gujaf-337	346	14	,	,	PUNCT
gujaf-337	346	15	october	october	PROPN
gujaf-337	346	16	,	,	PUNCT
gujaf-337	346	17	2024	2024	NUM
gujaf-337	346	18	327	327	NUM
gujaf-337	346	19	afinindy	afinindy	NOUN
gujaf-337	346	20	,	,	PUNCT
gujaf-337	346	21	i.	i.	PROPN
gujaf-337	346	22	,	,	PUNCT
gujaf-337	346	23	salim	salim	PROPN
gujaf-337	346	24	,	,	PUNCT
gujaf-337	346	25	u.	u.	PROPN
gujaf-337	346	26	,	,	PUNCT
gujaf-337	346	27	&	&	CCONJ
gujaf-337	346	28	ratnawati	ratnawati	PROPN
gujaf-337	346	29	,	,	PUNCT
gujaf-337	346	30	d.	d.	PROPN
gujaf-337	346	31	k.	k.	PROPN
gujaf-337	346	32	(	(	PUNCT
gujaf-337	346	33	2021	2021	NUM
gujaf-337	346	34	)	)	PUNCT
gujaf-337	346	35	.	.	PUNCT
gujaf-337	347	1	the	the	DET
gujaf-337	347	2	effect	effect	NOUN
gujaf-337	347	3	of	of	ADP
gujaf-337	347	4	profitability	profitability	NOUN
gujaf-337	347	5	,	,	PUNCT
gujaf-337	347	6	firm	firm	ADJ
gujaf-337	347	7	size	size	NOUN
gujaf-337	347	8	,	,	PUNCT
gujaf-337	347	9	liquidity	liquidity	NOUN
gujaf-337	347	10	,	,	PUNCT
gujaf-337	347	11	sales	sale	NOUN
gujaf-337	347	12	growth	growth	NOUN
gujaf-337	347	13	on	on	ADP
gujaf-337	347	14	firm	firm	ADJ
gujaf-337	347	15	value	value	NOUN
gujaf-337	347	16	mediated	mediate	VERB
gujaf-337	347	17	capital	capital	NOUN
gujaf-337	347	18	structure	structure	NOUN
gujaf-337	347	19	.	.	PUNCT
gujaf-337	348	1	international	international	ADJ
gujaf-337	348	2	journal	journal	PROPN
gujaf-337	348	3	of	of	ADP
gujaf-337	348	4	business	business	NOUN
gujaf-337	348	5	,	,	PUNCT
gujaf-337	348	6	economics	economic	NOUN
gujaf-337	348	7	and	and	CCONJ
gujaf-337	348	8	law	law	NOUN
gujaf-337	348	9	,	,	PUNCT
gujaf-337	348	10	24(4	24(4	NUM
gujaf-337	348	11	)	)	PUNCT
gujaf-337	348	12	,	,	PUNCT
gujaf-337	348	13	15	15	NUM
gujaf-337	348	14	-	-	SYM
gujaf-337	348	15	22	22	NUM
gujaf-337	348	16	.	.	PUNCT
gujaf-337	349	1	agboma	agboma	ADJ
gujaf-337	349	2	,	,	PUNCT
gujaf-337	349	3	a.	a.	PROPN
gujaf-337	349	4	e.	e.	PROPN
gujaf-337	349	5	(	(	PUNCT
gujaf-337	349	6	2021	2021	NUM
gujaf-337	349	7	)	)	PUNCT
gujaf-337	349	8	.	.	PUNCT
gujaf-337	350	1	firm	firm	ADJ
gujaf-337	350	2	characteristics	characteristic	NOUN
gujaf-337	350	3	and	and	CCONJ
gujaf-337	350	4	corporate	corporate	ADJ
gujaf-337	350	5	social	social	ADJ
gujaf-337	350	6	responsibility	responsibility	NOUN
gujaf-337	350	7	in	in	ADP
gujaf-337	350	8	nigeria	nigeria	PROPN
gujaf-337	350	9	.	.	PUNCT
gujaf-337	351	1	igbinedion	igbinedion	PROPN
gujaf-337	351	2	university	university	PROPN
gujaf-337	351	3	,	,	PUNCT
gujaf-337	351	4	okada	okada	PROPN
gujaf-337	351	5	.	.	PUNCT
gujaf-337	352	1	akhtar	akhtar	PROPN
gujaf-337	352	2	,	,	PUNCT
gujaf-337	352	3	m.	m.	NOUN
gujaf-337	352	4	,	,	PUNCT
gujaf-337	352	5	yusheng	yusheng	PROPN
gujaf-337	352	6	,	,	PUNCT
gujaf-337	352	7	k.	k.	PROPN
gujaf-337	352	8	,	,	PUNCT
gujaf-337	352	9	haris	haris	PROPN
gujaf-337	352	10	,	,	PUNCT
gujaf-337	352	11	m.	m.	NOUN
gujaf-337	352	12	,	,	PUNCT
gujaf-337	352	13	ui	ui	NOUN
gujaf-337	352	14	-	-	PUNCT
gujaf-337	352	15	ain	ain	PROPN
gujaf-337	352	16	,	,	PUNCT
gujaf-337	352	17	q.	q.	PROPN
gujaf-337	352	18	,	,	PUNCT
gujaf-337	352	19	&	&	CCONJ
gujaf-337	352	20	javaid	javaid	PROPN
gujaf-337	352	21	,	,	PUNCT
gujaf-337	352	22	h.	h.	PROPN
gujaf-337	352	23	m.	m.	NOUN
gujaf-337	352	24	(	(	PUNCT
gujaf-337	352	25	2022	2022	NUM
gujaf-337	352	26	)	)	PUNCT
gujaf-337	352	27	.	.	PUNCT
gujaf-337	353	1	impact	impact	NOUN
gujaf-337	353	2	of	of	ADP
gujaf-337	353	3	financial	financial	ADJ
gujaf-337	353	4	leverage	leverage	NOUN
gujaf-337	353	5	on	on	ADP
gujaf-337	353	6	sustainable	sustainable	ADJ
gujaf-337	353	7	growth	growth	NOUN
gujaf-337	353	8	,	,	PUNCT
gujaf-337	353	9	market	market	NOUN
gujaf-337	353	10	performance	performance	NOUN
gujaf-337	353	11	,	,	PUNCT
gujaf-337	353	12	and	and	CCONJ
gujaf-337	353	13	profitability	profitability	NOUN
gujaf-337	353	14	.	.	PUNCT
gujaf-337	354	1	economic	economic	ADJ
gujaf-337	354	2	change	change	NOUN
gujaf-337	354	3	and	and	CCONJ
gujaf-337	354	4	restructuring	restructuring	NOUN
gujaf-337	354	5	,	,	PUNCT
gujaf-337	354	6	1	1	NUM
gujaf-337	354	7	-	-	SYM
gujaf-337	354	8	38	38	NUM
gujaf-337	354	9	.	.	PUNCT
gujaf-337	354	10	ali	ali	PROPN
gujaf-337	354	11	,	,	PUNCT
gujaf-337	354	12	a.	a.	NOUN
gujaf-337	354	13	a.	a.	PROPN
gujaf-337	354	14	,	,	PUNCT
gujaf-337	354	15	&	&	CCONJ
gujaf-337	354	16	sayed	say	VERB
gujaf-337	354	17	,	,	PUNCT
gujaf-337	354	18	m.	m.	NOUN
gujaf-337	354	19	n.	n.	PROPN
gujaf-337	354	20	(	(	PUNCT
gujaf-337	354	21	2020	2020	NUM
gujaf-337	354	22	)	)	PUNCT
gujaf-337	354	23	.	.	PUNCT
gujaf-337	355	1	determinants	determinant	NOUN
gujaf-337	355	2	of	of	ADP
gujaf-337	355	3	healthcare	healthcare	NOUN
gujaf-337	355	4	expenditure	expenditure	NOUN
gujaf-337	355	5	in	in	ADP
gujaf-337	355	6	gcc	gcc	NOUN
gujaf-337	355	7	countries	country	NOUN
gujaf-337	355	8	:	:	PUNCT
gujaf-337	355	9	a	a	DET
gujaf-337	355	10	panel	panel	NOUN
gujaf-337	355	11	data	data	VERB
gujaf-337	355	12	analysis	analysis	NOUN
gujaf-337	355	13	.	.	PUNCT
gujaf-337	356	1	the	the	DET
gujaf-337	356	2	journal	journal	NOUN
gujaf-337	356	3	of	of	ADP
gujaf-337	356	4	asian	asian	ADJ
gujaf-337	356	5	finance	finance	NOUN
gujaf-337	356	6	,	,	PUNCT
gujaf-337	356	7	economics	economic	NOUN
gujaf-337	356	8	and	and	CCONJ
gujaf-337	356	9	business	business	NOUN
gujaf-337	356	10	,	,	PUNCT
gujaf-337	356	11	7(8	7(8	NUM
gujaf-337	356	12	)	)	PUNCT
gujaf-337	356	13	,	,	PUNCT
gujaf-337	356	14	705	705	NUM
gujaf-337	356	15	-	-	SYM
gujaf-337	356	16	714	714	NUM
gujaf-337	356	17	.	.	PUNCT
gujaf-337	356	18	anton	anton	PROPN
gujaf-337	356	19	,	,	PUNCT
gujaf-337	356	20	s.	s.	PROPN
gujaf-337	356	21	g.	g.	PROPN
gujaf-337	356	22	(	(	PUNCT
gujaf-337	356	23	2019	2019	NUM
gujaf-337	356	24	)	)	PUNCT
gujaf-337	356	25	.	.	PUNCT
gujaf-337	357	1	leverage	leverage	NOUN
gujaf-337	357	2	and	and	CCONJ
gujaf-337	357	3	firm	firm	ADJ
gujaf-337	357	4	growth	growth	NOUN
gujaf-337	357	5	:	:	PUNCT
gujaf-337	357	6	an	an	DET
gujaf-337	357	7	empirical	empirical	ADJ
gujaf-337	357	8	investigation	investigation	NOUN
gujaf-337	357	9	of	of	ADP
gujaf-337	357	10	gazelles	gazelle	NOUN
gujaf-337	357	11	from	from	ADP
gujaf-337	357	12	emerging	emerge	VERB
gujaf-337	357	13	europe	europe	PROPN
gujaf-337	357	14	.	.	PUNCT
gujaf-337	358	1	international	international	ADJ
gujaf-337	358	2	entrepreneurship	entrepreneurship	NOUN
gujaf-337	358	3	and	and	CCONJ
gujaf-337	358	4	management	management	NOUN
gujaf-337	358	5	journal	journal	NOUN
gujaf-337	358	6	,	,	PUNCT
gujaf-337	358	7	15(1	15(1	NUM
gujaf-337	358	8	)	)	PUNCT
gujaf-337	358	9	,	,	PUNCT
gujaf-337	358	10	209	209	NUM
gujaf-337	358	11	-	-	SYM
gujaf-337	358	12	232	232	NUM
gujaf-337	358	13	araka	araka	PROPN
gujaf-337	358	14	,	,	PUNCT
gujaf-337	358	15	h.	h.	PROPN
gujaf-337	358	16	,	,	PUNCT
gujaf-337	358	17	otieno	otieno	PROPN
gujaf-337	358	18	,	,	PUNCT
gujaf-337	358	19	s.	s.	PROPN
gujaf-337	358	20	,	,	PUNCT
gujaf-337	358	21	&	&	CCONJ
gujaf-337	358	22	mogwewabo	mogwewabo	PROPN
gujaf-337	358	23	,	,	PUNCT
gujaf-337	358	24	v.	v.	PROPN
gujaf-337	358	25	(	(	PUNCT
gujaf-337	358	26	2021	2021	NUM
gujaf-337	358	27	)	)	PUNCT
gujaf-337	358	28	.	.	PUNCT
gujaf-337	359	1	effect	effect	NOUN
gujaf-337	359	2	of	of	ADP
gujaf-337	359	3	interest	interest	NOUN
gujaf-337	359	4	rate	rate	NOUN
gujaf-337	359	5	regulation	regulation	NOUN
gujaf-337	359	6	on	on	ADP
gujaf-337	359	7	the	the	DET
gujaf-337	359	8	relationship	relationship	NOUN
gujaf-337	359	9	between	between	ADP
gujaf-337	359	10	loan	loan	NOUN
gujaf-337	359	11	lending	lending	NOUN
gujaf-337	359	12	policies	policy	NOUN
gujaf-337	359	13	and	and	CCONJ
gujaf-337	359	14	financial	financial	ADJ
gujaf-337	359	15	performance	performance	NOUN
gujaf-337	359	16	of	of	ADP
gujaf-337	359	17	commercial	commercial	ADJ
gujaf-337	359	18	banks	bank	NOUN
gujaf-337	359	19	in	in	ADP
gujaf-337	359	20	kenya	kenya	PROPN
gujaf-337	359	21	.	.	PUNCT
gujaf-337	360	1	research	research	NOUN
gujaf-337	360	2	journal	journal	PROPN
gujaf-337	360	3	of	of	ADP
gujaf-337	360	4	finance	finance	NOUN
gujaf-337	360	5	and	and	CCONJ
gujaf-337	360	6	accounting	accounting	NOUN
gujaf-337	360	7	,	,	PUNCT
gujaf-337	360	8	12(4	12(4	NUM
gujaf-337	360	9	)	)	PUNCT
gujaf-337	360	10	,	,	PUNCT
gujaf-337	360	11	15	15	NUM
gujaf-337	360	12	-	-	SYM
gujaf-337	360	13	36	36	NUM
gujaf-337	360	14	.	.	PUNCT
gujaf-337	361	1	artiga	artiga	PROPN
gujaf-337	361	2	,	,	PUNCT
gujaf-337	361	3	s.	s.	PROPN
gujaf-337	361	4	,	,	PUNCT
gujaf-337	361	5	&	&	CCONJ
gujaf-337	361	6	hinton	hinton	PROPN
gujaf-337	361	7	,	,	PUNCT
gujaf-337	361	8	e.	e.	PROPN
gujaf-337	361	9	(	(	PUNCT
gujaf-337	361	10	2019	2019	NUM
gujaf-337	361	11	)	)	PUNCT
gujaf-337	361	12	.	.	PUNCT
gujaf-337	362	1	beyond	beyond	ADP
gujaf-337	362	2	healthcare	healthcare	NOUN
gujaf-337	362	3	:	:	PUNCT
gujaf-337	362	4	the	the	DET
gujaf-337	362	5	role	role	NOUN
gujaf-337	362	6	of	of	ADP
gujaf-337	362	7	social	social	ADJ
gujaf-337	362	8	determinants	determinant	NOUN
gujaf-337	362	9	in	in	ADP
gujaf-337	362	10	promoting	promote	VERB
gujaf-337	362	11	health	health	NOUN
gujaf-337	362	12	and	and	CCONJ
gujaf-337	362	13	health	health	NOUN
gujaf-337	362	14	equity	equity	NOUN
gujaf-337	362	15	.	.	PUNCT
gujaf-337	363	1	health	health	NOUN
gujaf-337	363	2	,	,	PUNCT
gujaf-337	363	3	20(10	20(10	NUM
gujaf-337	363	4	)	)	PUNCT
gujaf-337	363	5	,	,	PUNCT
gujaf-337	363	6	1	1	NUM
gujaf-337	363	7	-	-	SYM
gujaf-337	363	8	13	13	NUM
gujaf-337	363	9	.	.	PUNCT
gujaf-337	364	1	arumona	arumona	PROPN
gujaf-337	364	2	,	,	PUNCT
gujaf-337	364	3	j.	j.	PROPN
gujaf-337	364	4	,	,	PUNCT
gujaf-337	364	5	erin	erin	PROPN
gujaf-337	364	6	,	,	PUNCT
gujaf-337	364	7	o.	o.	PROPN
gujaf-337	364	8	,	,	PUNCT
gujaf-337	364	9	onmonya	onmonya	NOUN
gujaf-337	364	10	,	,	PUNCT
gujaf-337	364	11	l.	l.	PROPN
gujaf-337	364	12	,	,	PUNCT
gujaf-337	364	13	&	&	CCONJ
gujaf-337	364	14	omotayo	omotayo	VERB
gujaf-337	364	15	,	,	PUNCT
gujaf-337	364	16	v.	v.	PROPN
gujaf-337	364	17	(	(	PUNCT
gujaf-337	364	18	2019	2019	NUM
gujaf-337	364	19	)	)	PUNCT
gujaf-337	364	20	.	.	PUNCT
gujaf-337	365	1	board	board	PROPN
gujaf-337	365	2	financial	financial	ADJ
gujaf-337	365	3	education	education	NOUN
gujaf-337	365	4	and	and	CCONJ
gujaf-337	365	5	firm	firm	ADJ
gujaf-337	365	6	performance	performance	NOUN
gujaf-337	365	7	:	:	PUNCT
gujaf-337	365	8	evidence	evidence	NOUN
gujaf-337	365	9	from	from	ADP
gujaf-337	365	10	the	the	DET
gujaf-337	365	11	healthcare	healthcare	NOUN
gujaf-337	365	12	sector	sector	NOUN
gujaf-337	365	13	in	in	ADP
gujaf-337	365	14	nigeria	nigeria	PROPN
gujaf-337	365	15	.	.	PUNCT
gujaf-337	366	1	academy	academy	PROPN
gujaf-337	366	2	of	of	ADP
gujaf-337	366	3	strategic	strategic	ADJ
gujaf-337	366	4	management	management	NOUN
gujaf-337	366	5	journal	journal	NOUN
gujaf-337	366	6	,	,	PUNCT
gujaf-337	366	7	18(4	18(4	NUM
gujaf-337	366	8	)	)	PUNCT
gujaf-337	366	9	,	,	PUNCT
gujaf-337	366	10	1	1	NUM
gujaf-337	366	11	-	-	SYM
gujaf-337	366	12	18	18	NUM
gujaf-337	366	13	.	.	PUNCT
gujaf-337	367	1	audretsch	audretsch	PROPN
gujaf-337	367	2	,	,	PUNCT
gujaf-337	367	3	d.	d.	PROPN
gujaf-337	367	4	b.	b.	PROPN
gujaf-337	367	5	,	,	PUNCT
gujaf-337	367	6	belitski	belitski	VERB
gujaf-337	367	7	,	,	PUNCT
gujaf-337	367	8	m.	m.	NOUN
gujaf-337	367	9	,	,	PUNCT
gujaf-337	367	10	&	&	CCONJ
gujaf-337	367	11	desai	desai	PROPN
gujaf-337	367	12	,	,	PUNCT
gujaf-337	367	13	s.	s.	PROPN
gujaf-337	367	14	(	(	PUNCT
gujaf-337	367	15	2020	2020	NUM
gujaf-337	367	16	)	)	PUNCT
gujaf-337	367	17	.	.	PUNCT
gujaf-337	368	1	national	national	ADJ
gujaf-337	368	2	institutional	institutional	ADJ
gujaf-337	368	3	quality	quality	NOUN
gujaf-337	368	4	and	and	CCONJ
gujaf-337	368	5	the	the	DET
gujaf-337	368	6	role	role	NOUN
gujaf-337	368	7	of	of	ADP
gujaf-337	368	8	entrepreneurship	entrepreneurship	NOUN
gujaf-337	368	9	in	in	ADP
gujaf-337	368	10	a	a	DET
gujaf-337	368	11	global	global	ADJ
gujaf-337	368	12	economy	economy	NOUN
gujaf-337	368	13	:	:	PUNCT
gujaf-337	368	14	empirical	empirical	ADJ
gujaf-337	368	15	evidence	evidence	NOUN
gujaf-337	368	16	from	from	ADP
gujaf-337	368	17	the	the	DET
gujaf-337	368	18	global	global	ADJ
gujaf-337	368	19	entrepreneurship	entrepreneurship	NOUN
gujaf-337	368	20	monitor	monitor	NOUN
gujaf-337	368	21	.	.	PUNCT
gujaf-337	369	1	small	small	ADJ
gujaf-337	369	2	business	business	NOUN
gujaf-337	369	3	economics	economic	NOUN
gujaf-337	369	4	,	,	PUNCT
gujaf-337	369	5	54(3	54(3	NUM
gujaf-337	369	6	)	)	PUNCT
gujaf-337	369	7	,	,	PUNCT
gujaf-337	369	8	749	749	NUM
gujaf-337	369	9	-	-	SYM
gujaf-337	369	10	763	763	NUM
gujaf-337	369	11	.	.	PUNCT
gujaf-337	370	1	babatunde	babatunde	PROPN
gujaf-337	370	2	,	,	PUNCT
gujaf-337	370	3	s.	s.	PROPN
gujaf-337	370	4	,	,	PUNCT
gujaf-337	370	5	oloruntoba	oloruntoba	PROPN
gujaf-337	370	6	,	,	PUNCT
gujaf-337	370	7	r.	r.	PROPN
gujaf-337	370	8	,	,	PUNCT
gujaf-337	370	9	&	&	CCONJ
gujaf-337	370	10	agho	agho	PROPN
gujaf-337	370	11	,	,	PUNCT
gujaf-337	370	12	k.	k.	PROPN
gujaf-337	370	13	(	(	PUNCT
gujaf-337	370	14	2020	2020	NUM
gujaf-337	370	15	)	)	PUNCT
gujaf-337	370	16	.	.	PUNCT
gujaf-337	371	1	healthcare	healthcare	NOUN
gujaf-337	371	2	commodities	commodity	NOUN
gujaf-337	371	3	for	for	ADP
gujaf-337	371	4	emergencies	emergency	NOUN
gujaf-337	371	5	in	in	ADP
gujaf-337	371	6	africa	africa	PROPN
gujaf-337	371	7	:	:	PUNCT
gujaf-337	371	8	review	review	NOUN
gujaf-337	371	9	of	of	ADP
gujaf-337	371	10	logistics	logistic	NOUN
gujaf-337	371	11	models	model	NOUN
gujaf-337	371	12	,	,	PUNCT
gujaf-337	371	13	suggested	suggest	VERB
gujaf-337	371	14	model	model	NOUN
gujaf-337	371	15	and	and	CCONJ
gujaf-337	371	16	research	research	NOUN
gujaf-337	371	17	agenda	agenda	NOUN
gujaf-337	371	18	.	.	PUNCT
gujaf-337	372	1	journal	journal	NOUN
gujaf-337	372	2	of	of	ADP
gujaf-337	372	3	humanitarian	humanitarian	ADJ
gujaf-337	372	4	logistics	logistic	NOUN
gujaf-337	372	5	and	and	CCONJ
gujaf-337	372	6	supply	supply	NOUN
gujaf-337	372	7	chain	chain	NOUN
gujaf-337	372	8	management	management	NOUN
gujaf-337	372	9	,	,	PUNCT
gujaf-337	372	10	10(3	10(3	NUM
gujaf-337	372	11	)	)	PUNCT
gujaf-337	372	12	,	,	PUNCT
gujaf-337	372	13	371	371	NUM
gujaf-337	372	14	-	-	SYM
gujaf-337	372	15	390	390	NUM
gujaf-337	372	16	.	.	PUNCT
gujaf-337	372	17	bakti	bakti	PROPN
gujaf-337	372	18	,	,	PUNCT
gujaf-337	372	19	i.	i.	PROPN
gujaf-337	372	20	t.	t.	PROPN
gujaf-337	372	21	,	,	PUNCT
gujaf-337	372	22	&	&	CCONJ
gujaf-337	372	23	nengzih	nengzih	NOUN
gujaf-337	372	24	,	,	PUNCT
gujaf-337	372	25	n.	n.	NOUN
gujaf-337	372	26	(	(	PUNCT
gujaf-337	372	27	2023	2023	NUM
gujaf-337	372	28	)	)	PUNCT
gujaf-337	372	29	.	.	PUNCT
gujaf-337	373	1	the	the	DET
gujaf-337	373	2	effect	effect	NOUN
gujaf-337	373	3	of	of	ADP
gujaf-337	373	4	financial	financial	ADJ
gujaf-337	373	5	performance	performance	NOUN
gujaf-337	373	6	,	,	PUNCT
gujaf-337	373	7	company	company	NOUN
gujaf-337	373	8	characteristics	characteristic	NOUN
gujaf-337	373	9	and	and	CCONJ
gujaf-337	373	10	corporate	corporate	ADJ
gujaf-337	373	11	governance	governance	NOUN
gujaf-337	373	12	on	on	ADP
gujaf-337	373	13	the	the	DET
gujaf-337	373	14	quality	quality	NOUN
gujaf-337	373	15	of	of	ADP
gujaf-337	373	16	sustainability	sustainability	NOUN
gujaf-337	373	17	reporting	report	VERB
gujaf-337	373	18	disclosure	disclosure	NOUN
gujaf-337	373	19	in	in	ADP
gujaf-337	373	20	manufacturing	manufacture	VERB
gujaf-337	373	21	companies	company	NOUN
gujaf-337	373	22	listed	list	VERB
gujaf-337	373	23	on	on	ADP
gujaf-337	373	24	indonesia	indonesia	PROPN
gujaf-337	373	25	stock	stock	PROPN
gujaf-337	373	26	exchange	exchange	PROPN
gujaf-337	373	27	.	.	PUNCT
gujaf-337	374	1	saudi	saudi	ADJ
gujaf-337	374	2	journal	journal	PROPN
gujaf-337	374	3	of	of	ADP
gujaf-337	374	4	economics	economic	NOUN
gujaf-337	374	5	and	and	CCONJ
gujaf-337	374	6	finance	finance	NOUN
gujaf-337	374	7	,	,	PUNCT
gujaf-337	374	8	7(1	7(1	NUM
gujaf-337	374	9	)	)	PUNCT
gujaf-337	374	10	,	,	PUNCT
gujaf-337	374	11	9–21	9–21	PROPN
gujaf-337	374	12	.	.	PUNCT
gujaf-337	375	1	https://doi.org/10.36348/sjef.2023.v07i01.002	https://doi.org/10.36348/sjef.2023.v07i01.002	PROPN
gujaf-337	375	2	.	.	PROPN
gujaf-337	375	3	barney	barney	PROPN
gujaf-337	375	4	,	,	PUNCT
gujaf-337	375	5	j.	j.	PROPN
gujaf-337	375	6	(	(	PUNCT
gujaf-337	375	7	1991	1991	NUM
gujaf-337	375	8	)	)	PUNCT
gujaf-337	375	9	.	.	PUNCT
gujaf-337	376	1	special	special	ADJ
gujaf-337	376	2	theory	theory	NOUN
gujaf-337	376	3	forum	forum	VERB
gujaf-337	376	4	the	the	DET
gujaf-337	376	5	resource	resource	NOUN
gujaf-337	376	6	-	-	PUNCT
gujaf-337	376	7	based	base	VERB
gujaf-337	376	8	model	model	NOUN
gujaf-337	376	9	of	of	ADP
gujaf-337	376	10	the	the	DET
gujaf-337	376	11	firm	firm	NOUN
gujaf-337	376	12	:	:	PUNCT
gujaf-337	376	13	origins	origin	NOUN
gujaf-337	376	14	,	,	PUNCT
gujaf-337	376	15	implications	implication	NOUN
gujaf-337	376	16	,	,	PUNCT
gujaf-337	376	17	and	and	CCONJ
gujaf-337	376	18	prospects	prospect	NOUN
gujaf-337	376	19	.	.	PUNCT
gujaf-337	377	1	journal	journal	NOUN
gujaf-337	377	2	of	of	ADP
gujaf-337	377	3	management	management	NOUN
gujaf-337	377	4	,	,	PUNCT
gujaf-337	377	5	17(1	17(1	NUM
gujaf-337	377	6	)	)	PUNCT
gujaf-337	377	7	,	,	PUNCT
gujaf-337	377	8	97	97	NUM
gujaf-337	377	9	-	-	SYM
gujaf-337	377	10	98	98	NUM
gujaf-337	377	11	.	.	PUNCT
gujaf-337	378	1	blay	blay	PROPN
gujaf-337	378	2	,	,	PUNCT
gujaf-337	378	3	m.	m.	NOUN
gujaf-337	378	4	w.	w.	PROPN
gujaf-337	378	5	,	,	PUNCT
gujaf-337	378	6	cudjoe	cudjoe	PROPN
gujaf-337	378	7	,	,	PUNCT
gujaf-337	378	8	c.	c.	PROPN
gujaf-337	378	9	s.	s.	PROPN
gujaf-337	378	10	,	,	PUNCT
gujaf-337	378	11	&	&	CCONJ
gujaf-337	378	12	oyere	oyere	ADV
gujaf-337	378	13	,	,	PUNCT
gujaf-337	378	14	d.	d.	PROPN
gujaf-337	378	15	o.	o.	PROPN
gujaf-337	378	16	(	(	PUNCT
gujaf-337	378	17	2019	2019	NUM
gujaf-337	378	18	)	)	PUNCT
gujaf-337	378	19	.	.	PUNCT
gujaf-337	379	1	corporate	corporate	ADJ
gujaf-337	379	2	compliance	compliance	NOUN
gujaf-337	379	3	with	with	ADP
gujaf-337	379	4	international	international	ADJ
gujaf-337	379	5	financial	financial	ADJ
gujaf-337	379	6	reporting	reporting	NOUN
gujaf-337	379	7	standards	standard	NOUN
gujaf-337	379	8	:	:	PUNCT
gujaf-337	379	9	a	a	DET
gujaf-337	379	10	case	case	NOUN
gujaf-337	379	11	study	study	NOUN
gujaf-337	379	12	of	of	ADP
gujaf-337	379	13	selected	select	VERB
gujaf-337	379	14	small	small	ADJ
gujaf-337	379	15	and	and	CCONJ
gujaf-337	379	16	medium	medium	ADJ
gujaf-337	379	17	term	term	NOUN
gujaf-337	379	18	-	-	PUNCT
gujaf-337	379	19	sized	sized	ADJ
gujaf-337	379	20	enterprises	enterprise	NOUN
gujaf-337	379	21	in	in	ADP
gujaf-337	379	22	the	the	DET
gujaf-337	379	23	coast	coast	NOUN
gujaf-337	379	24	metropolis	metropolis	PROPN
gujaf-337	379	25	.	.	PUNCT
gujaf-337	380	1	international	international	ADJ
gujaf-337	380	2	journal	journal	PROPN
gujaf-337	380	3	of	of	ADP
gujaf-337	380	4	engineering	engineering	NOUN
gujaf-337	380	5	technology	technology	NOUN
gujaf-337	380	6	and	and	CCONJ
gujaf-337	380	7	management	management	NOUN
gujaf-337	380	8	research	research	NOUN
gujaf-337	380	9	,	,	PUNCT
gujaf-337	380	10	6(1	6(1	NUM
gujaf-337	380	11	)	)	PUNCT
gujaf-337	380	12	,	,	PUNCT
gujaf-337	380	13	1–12	1–12	NOUN
gujaf-337	380	14	.	.	PUNCT
gujaf-337	380	15	https://doi.org/10.5281/zenodo.2551601	https://doi.org/10.5281/zenodo.2551601	PROPN
gujaf-337	380	16	.	.	PUNCT
gujaf-337	381	1	bon	bon	PROPN
gujaf-337	381	2	,	,	PUNCT
gujaf-337	381	3	s.	s.	PROPN
gujaf-337	381	4	f.	f.	PROPN
gujaf-337	381	5	,	,	PUNCT
gujaf-337	381	6	&	&	CCONJ
gujaf-337	381	7	hartoko	hartoko	PROPN
gujaf-337	381	8	,	,	PUNCT
gujaf-337	381	9	s.	s.	PROPN
gujaf-337	381	10	(	(	PUNCT
gujaf-337	381	11	2022	2022	NUM
gujaf-337	381	12	)	)	PUNCT
gujaf-337	381	13	.	.	PUNCT
gujaf-337	382	1	the	the	DET
gujaf-337	382	2	effect	effect	NOUN
gujaf-337	382	3	of	of	ADP
gujaf-337	382	4	dividend	dividend	NOUN
gujaf-337	382	5	policy	policy	NOUN
gujaf-337	382	6	,	,	PUNCT
gujaf-337	382	7	investment	investment	NOUN
gujaf-337	382	8	decision	decision	NOUN
gujaf-337	382	9	,	,	PUNCT
gujaf-337	382	10	leverage	leverage	NOUN
gujaf-337	382	11	,	,	PUNCT
gujaf-337	382	12	profitability	profitability	NOUN
gujaf-337	382	13	,	,	PUNCT
gujaf-337	382	14	and	and	CCONJ
gujaf-337	382	15	firm	firm	ADJ
gujaf-337	382	16	size	size	NOUN
gujaf-337	382	17	on	on	ADP
gujaf-337	382	18	firm	firm	ADJ
gujaf-337	382	19	value	value	NOUN
gujaf-337	382	20	.	.	PUNCT
gujaf-337	383	1	european	european	ADJ
gujaf-337	383	2	journal	journal	PROPN
gujaf-337	383	3	of	of	ADP
gujaf-337	383	4	business	business	NOUN
gujaf-337	383	5	and	and	CCONJ
gujaf-337	383	6	management	management	NOUN
gujaf-337	383	7	research	research	NOUN
gujaf-337	383	8	,	,	PUNCT
gujaf-337	383	9	7(3	7(3	NUM
gujaf-337	383	10	)	)	PUNCT
gujaf-337	383	11	,	,	PUNCT
gujaf-337	383	12	7	7	NUM
gujaf-337	383	13	-	-	SYM
gujaf-337	383	14	13	13	NUM
gujaf-337	383	15	.	.	PUNCT
gujaf-337	384	1	bui	bui	NOUN
gujaf-337	384	2	,	,	PUNCT
gujaf-337	384	3	t.	t.	PROPN
gujaf-337	384	4	d.	d.	PROPN
gujaf-337	384	5	,	,	PUNCT
gujaf-337	384	6	&	&	CCONJ
gujaf-337	384	7	nguyen	nguyen	PROPN
gujaf-337	384	8	,	,	PUNCT
gujaf-337	384	9	l.	l.	PROPN
gujaf-337	384	10	a.	a.	PROPN
gujaf-337	384	11	(	(	PUNCT
gujaf-337	384	12	2020	2020	NUM
gujaf-337	384	13	)	)	PUNCT
gujaf-337	384	14	.	.	PUNCT
gujaf-337	385	1	determinants	determinant	NOUN
gujaf-337	385	2	of	of	ADP
gujaf-337	385	3	firm	firm	ADJ
gujaf-337	385	4	growth	growth	NOUN
gujaf-337	385	5	in	in	ADP
gujaf-337	385	6	the	the	DET
gujaf-337	385	7	emerging	emerge	VERB
gujaf-337	385	8	market	market	NOUN
gujaf-337	385	9	:	:	PUNCT
gujaf-337	385	10	https://doi.org/10.36348/sjef.2023.v07i01.002	https://doi.org/10.36348/sjef.2023.v07i01.002	PROPN
gujaf-337	385	11	gusau	gusau	ADJ
gujaf-337	385	12	journal	journal	NOUN
gujaf-337	385	13	of	of	ADP
gujaf-337	385	14	accounting	accounting	NOUN
gujaf-337	385	15	and	and	CCONJ
gujaf-337	385	16	finance	finance	NOUN
gujaf-337	385	17	,	,	PUNCT
gujaf-337	385	18	vol	vol	NOUN
gujaf-337	385	19	.	.	PROPN
gujaf-337	385	20	5	5	NUM
gujaf-337	385	21	,	,	PUNCT
gujaf-337	385	22	issue	issue	NOUN
gujaf-337	385	23	2	2	NUM
gujaf-337	385	24	,	,	PUNCT
gujaf-337	385	25	october	october	PROPN
gujaf-337	385	26	,	,	PUNCT
gujaf-337	385	27	2024	2024	NUM
gujaf-337	385	28	328	328	NUM
gujaf-337	385	29	evidence	evidence	NOUN
gujaf-337	385	30	from	from	ADP
gujaf-337	385	31	vietnam	vietnam	PROPN
gujaf-337	385	32	.	.	PUNCT
gujaf-337	386	1	journal	journal	PROPN
gujaf-337	386	2	of	of	ADP
gujaf-337	386	3	asian	asian	ADJ
gujaf-337	386	4	business	business	NOUN
gujaf-337	386	5	and	and	CCONJ
gujaf-337	386	6	economic	economic	ADJ
gujaf-337	386	7	studies	study	NOUN
gujaf-337	386	8	,	,	PUNCT
gujaf-337	386	9	27(2	27(2	PRON
gujaf-337	386	10	)	)	PUNCT
gujaf-337	386	11	,	,	PUNCT
gujaf-337	386	12	253271	253271	NUM
gujaf-337	386	13	.	.	PUNCT
gujaf-337	387	1	chiang	chiang	PROPN
gujaf-337	387	2	,	,	PUNCT
gujaf-337	387	3	c.	c.	PROPN
gujaf-337	387	4	,	,	PUNCT
gujaf-337	387	5	&	&	CCONJ
gujaf-337	387	6	yan	yan	PROPN
gujaf-337	387	7	,	,	PUNCT
gujaf-337	387	8	h.	h.	PROPN
gujaf-337	387	9	(	(	PUNCT
gujaf-337	387	10	2011	2011	NUM
gujaf-337	387	11	)	)	PUNCT
gujaf-337	387	12	.	.	PUNCT
gujaf-337	388	1	entrepreneurship	entrepreneurship	NOUN
gujaf-337	388	2	,	,	PUNCT
gujaf-337	388	3	competitive	competitive	ADJ
gujaf-337	388	4	advantages	advantage	NOUN
gujaf-337	388	5	,	,	PUNCT
gujaf-337	388	6	and	and	CCONJ
gujaf-337	388	7	the	the	DET
gujaf-337	388	8	growth	growth	NOUN
gujaf-337	388	9	of	of	ADP
gujaf-337	388	10	the	the	DET
gujaf-337	388	11	firm	firm	NOUN
gujaf-337	388	12	:	:	PUNCT
gujaf-337	388	13	the	the	DET
gujaf-337	388	14	case	case	NOUN
gujaf-337	388	15	of	of	ADP
gujaf-337	388	16	taiwan	taiwan	PROPN
gujaf-337	388	17	’s	’s	PART
gujaf-337	388	18	radio	radio	NOUN
gujaf-337	388	19	control	control	PROPN
gujaf-337	388	20	model	model	PROPN
gujaf-337	388	21	corporation	corporation	PROPN
gujaf-337	388	22	thunder	thunder	NOUN
gujaf-337	388	23	tiger	tiger	NOUN
gujaf-337	388	24	.	.	PUNCT
gujaf-337	389	1	journal	journal	NOUN
gujaf-337	389	2	of	of	ADP
gujaf-337	389	3	small	small	ADJ
gujaf-337	389	4	business	business	NOUN
gujaf-337	389	5	&	&	CCONJ
gujaf-337	389	6	entrepreneurship	entrepreneurship	NOUN
gujaf-337	389	7	,	,	PUNCT
gujaf-337	389	8	24(4	24(4	NUM
gujaf-337	389	9	)	)	PUNCT
gujaf-337	389	10	,	,	PUNCT
gujaf-337	389	11	513	513	NUM
gujaf-337	389	12	-	-	SYM
gujaf-337	389	13	530	530	NUM
gujaf-337	389	14	.	.	PUNCT
gujaf-337	390	1	dadepo	dadepo	NOUN
gujaf-337	390	2	,	,	PUNCT
gujaf-337	390	3	a.	a.	NOUN
gujaf-337	390	4	o.	o.	PROPN
gujaf-337	390	5	,	,	PUNCT
gujaf-337	390	6	&	&	CCONJ
gujaf-337	390	7	afolabi	afolabi	NOUN
gujaf-337	390	8	,	,	PUNCT
gujaf-337	390	9	o.	o.	PROPN
gujaf-337	390	10	f.	f.	PROPN
gujaf-337	390	11	(	(	PUNCT
gujaf-337	390	12	2020	2020	NUM
gujaf-337	390	13	)	)	PUNCT
gujaf-337	390	14	.	.	PUNCT
gujaf-337	391	1	impact	impact	NOUN
gujaf-337	391	2	of	of	ADP
gujaf-337	391	3	liquidity	liquidity	NOUN
gujaf-337	391	4	management	management	NOUN
gujaf-337	391	5	on	on	ADP
gujaf-337	391	6	profitability	profitability	NOUN
gujaf-337	391	7	of	of	ADP
gujaf-337	391	8	selected	select	VERB
gujaf-337	391	9	manufacturing	manufacturing	NOUN
gujaf-337	391	10	firms	firm	NOUN
gujaf-337	391	11	in	in	ADP
gujaf-337	391	12	nigeria	nigeria	PROPN
gujaf-337	391	13	.	.	PUNCT
gujaf-337	392	1	european	european	PROPN
gujaf-337	392	2	journal	journal	PROPN
gujaf-337	392	3	of	of	ADP
gujaf-337	392	4	business	business	NOUN
gujaf-337	392	5	and	and	CCONJ
gujaf-337	392	6	management	management	NOUN
gujaf-337	392	7	,	,	PUNCT
gujaf-337	392	8	12(27	12(27	NUM
gujaf-337	392	9	)	)	PUNCT
gujaf-337	392	10	,	,	PUNCT
gujaf-337	392	11	93	93	NUM
gujaf-337	392	12	-	-	SYM
gujaf-337	392	13	99	99	NUM
gujaf-337	392	14	.	.	PUNCT
gujaf-337	393	1	dahiyat	dahiyat	PROPN
gujaf-337	393	2	,	,	PUNCT
gujaf-337	393	3	a.	a.	NOUN
gujaf-337	393	4	(	(	PUNCT
gujaf-337	393	5	2021	2021	NUM
gujaf-337	393	6	)	)	PUNCT
gujaf-337	393	7	.	.	PUNCT
gujaf-337	394	1	does	do	AUX
gujaf-337	394	2	liquidity	liquidity	NOUN
gujaf-337	394	3	and	and	CCONJ
gujaf-337	394	4	solvency	solvency	NOUN
gujaf-337	394	5	affect	affect	VERB
gujaf-337	394	6	banks	bank	NOUN
gujaf-337	394	7	profitability	profitability	NOUN
gujaf-337	394	8	?	?	PUNCT
gujaf-337	395	1	evidence	evidence	NOUN
gujaf-337	395	2	from	from	ADP
gujaf-337	395	3	listed	list	VERB
gujaf-337	395	4	banks	bank	NOUN
gujaf-337	395	5	in	in	ADP
gujaf-337	395	6	jordan	jordan	PROPN
gujaf-337	395	7	.	.	PUNCT
gujaf-337	396	1	international	international	ADJ
gujaf-337	396	2	journal	journal	PROPN
gujaf-337	396	3	of	of	ADP
gujaf-337	396	4	academic	academic	ADJ
gujaf-337	396	5	research	research	NOUN
gujaf-337	396	6	in	in	ADP
gujaf-337	396	7	accounting	accounting	NOUN
gujaf-337	396	8	,	,	PUNCT
gujaf-337	396	9	finance	finance	NOUN
gujaf-337	396	10	and	and	CCONJ
gujaf-337	396	11	management	management	NOUN
gujaf-337	396	12	sciences	science	NOUN
gujaf-337	396	13	,	,	PUNCT
gujaf-337	396	14	6(1	6(1	NUM
gujaf-337	396	15	)	)	PUNCT
gujaf-337	396	16	,	,	PUNCT
gujaf-337	396	17	35	35	NUM
gujaf-337	396	18	-	-	SYM
gujaf-337	396	19	40	40	NUM
gujaf-337	396	20	.	.	PUNCT
gujaf-337	397	1	dang	dang	PROPN
gujaf-337	397	2	,	,	PUNCT
gujaf-337	397	3	h.	h.	PROPN
gujaf-337	397	4	n.	n.	PROPN
gujaf-337	397	5	,	,	PUNCT
gujaf-337	397	6	vu	vu	PROPN
gujaf-337	397	7	,	,	PUNCT
gujaf-337	397	8	v.	v.	ADP
gujaf-337	397	9	t.	t.	PROPN
gujaf-337	397	10	t.	t.	PROPN
gujaf-337	397	11	,	,	PUNCT
gujaf-337	397	12	ngo	ngo	PROPN
gujaf-337	397	13	,	,	PUNCT
gujaf-337	397	14	x.	x.	PROPN
gujaf-337	397	15	t.	t.	PROPN
gujaf-337	397	16	,	,	PUNCT
gujaf-337	397	17	&	&	CCONJ
gujaf-337	397	18	hoang	hoang	PROPN
gujaf-337	397	19	,	,	PUNCT
gujaf-337	397	20	h.	h.	PROPN
gujaf-337	397	21	t.	t.	PROPN
gujaf-337	397	22	v.	v.	PROPN
gujaf-337	398	1	(	(	PUNCT
gujaf-337	398	2	2019	2019	NUM
gujaf-337	398	3	)	)	PUNCT
gujaf-337	398	4	.	.	PUNCT
gujaf-337	399	1	the	the	DET
gujaf-337	399	2	impact	impact	NOUN
gujaf-337	399	3	of	of	ADP
gujaf-337	399	4	growth	growth	NOUN
gujaf-337	399	5	,	,	PUNCT
gujaf-337	399	6	firm	firm	ADJ
gujaf-337	399	7	size	size	NOUN
gujaf-337	399	8	,	,	PUNCT
gujaf-337	399	9	capital	capital	NOUN
gujaf-337	399	10	structure	structure	NOUN
gujaf-337	399	11	,	,	PUNCT
gujaf-337	399	12	and	and	CCONJ
gujaf-337	399	13	profitability	profitability	NOUN
gujaf-337	399	14	on	on	ADP
gujaf-337	399	15	enterprise	enterprise	NOUN
gujaf-337	399	16	value	value	NOUN
gujaf-337	399	17	:	:	PUNCT
gujaf-337	399	18	evidence	evidence	NOUN
gujaf-337	399	19	of	of	ADP
gujaf-337	399	20	enterprises	enterprise	NOUN
gujaf-337	399	21	in	in	ADP
gujaf-337	399	22	vietnam	vietnam	PROPN
gujaf-337	399	23	.	.	PUNCT
gujaf-337	400	1	the	the	DET
gujaf-337	400	2	journal	journal	NOUN
gujaf-337	400	3	of	of	ADP
gujaf-337	400	4	corporate	corporate	ADJ
gujaf-337	400	5	accounting	accounting	NOUN
gujaf-337	400	6	&	&	CCONJ
gujaf-337	400	7	finance	finance	NOUN
gujaf-337	400	8	,	,	PUNCT
gujaf-337	400	9	30(1	30(1	NUM
gujaf-337	400	10	)	)	PUNCT
gujaf-337	400	11	,	,	PUNCT
gujaf-337	400	12	144	144	NUM
gujaf-337	400	13	-	-	SYM
gujaf-337	400	14	160	160	NUM
gujaf-337	400	15	.	.	PUNCT
gujaf-337	400	16	daunfeldt	daunfeldt	PROPN
gujaf-337	400	17	,	,	PUNCT
gujaf-337	400	18	s.	s.	PROPN
gujaf-337	400	19	o.	o.	PROPN
gujaf-337	400	20	,	,	PUNCT
gujaf-337	400	21	elert	elert	NOUN
gujaf-337	400	22	,	,	PUNCT
gujaf-337	400	23	n.	n.	NOUN
gujaf-337	400	24	,	,	PUNCT
gujaf-337	400	25	&	&	CCONJ
gujaf-337	400	26	johansson	johansson	PROPN
gujaf-337	400	27	,	,	PUNCT
gujaf-337	400	28	d.	d.	PROPN
gujaf-337	400	29	(	(	PUNCT
gujaf-337	400	30	2014	2014	NUM
gujaf-337	400	31	)	)	PUNCT
gujaf-337	400	32	.	.	PUNCT
gujaf-337	401	1	the	the	DET
gujaf-337	401	2	economic	economic	ADJ
gujaf-337	401	3	contribution	contribution	NOUN
gujaf-337	401	4	of	of	ADP
gujaf-337	401	5	high	high	ADJ
gujaf-337	401	6	-	-	PUNCT
gujaf-337	401	7	growth	growth	NOUN
gujaf-337	401	8	firms	firm	NOUN
gujaf-337	401	9	:	:	PUNCT
gujaf-337	401	10	do	do	VERB
gujaf-337	401	11	policy	policy	NOUN
gujaf-337	401	12	implications	implication	NOUN
gujaf-337	401	13	depend	depend	VERB
gujaf-337	401	14	on	on	ADP
gujaf-337	401	15	the	the	DET
gujaf-337	401	16	choice	choice	NOUN
gujaf-337	401	17	of	of	ADP
gujaf-337	401	18	growth	growth	NOUN
gujaf-337	401	19	indicator	indicator	NOUN
gujaf-337	401	20	?	?	PUNCT
gujaf-337	402	1	journal	journal	NOUN
gujaf-337	402	2	of	of	ADP
gujaf-337	402	3	industry	industry	NOUN
gujaf-337	402	4	,	,	PUNCT
gujaf-337	402	5	competition	competition	NOUN
gujaf-337	402	6	and	and	CCONJ
gujaf-337	402	7	trade	trade	NOUN
gujaf-337	402	8	,	,	PUNCT
gujaf-337	402	9	14	14	NUM
gujaf-337	402	10	,	,	PUNCT
gujaf-337	402	11	337	337	NUM
gujaf-337	402	12	-	-	SYM
gujaf-337	402	13	365	365	NUM
gujaf-337	402	14	.	.	PUNCT
gujaf-337	403	1	davidsson	davidsson	PROPN
gujaf-337	403	2	,	,	PUNCT
gujaf-337	403	3	p.	p.	PROPN
gujaf-337	403	4	,	,	PUNCT
gujaf-337	403	5	&	&	CCONJ
gujaf-337	403	6	wiklund	wiklund	PROPN
gujaf-337	403	7	,	,	PUNCT
gujaf-337	403	8	j.	j.	PROPN
gujaf-337	403	9	(	(	PUNCT
gujaf-337	403	10	2017	2017	NUM
gujaf-337	403	11	)	)	PUNCT
gujaf-337	403	12	.	.	PUNCT
gujaf-337	404	1	conceptual	conceptual	ADJ
gujaf-337	404	2	and	and	CCONJ
gujaf-337	404	3	empirical	empirical	ADJ
gujaf-337	404	4	challenges	challenge	NOUN
gujaf-337	404	5	in	in	ADP
gujaf-337	404	6	the	the	DET
gujaf-337	404	7	study	study	NOUN
gujaf-337	404	8	of	of	ADP
gujaf-337	404	9	firm	firm	ADJ
gujaf-337	404	10	growth	growth	NOUN
gujaf-337	404	11	.	.	PUNCT
gujaf-337	405	1	the	the	DET
gujaf-337	405	2	blackwell	blackwell	PROPN
gujaf-337	405	3	handbook	handbook	NOUN
gujaf-337	405	4	of	of	ADP
gujaf-337	405	5	entrepreneurship	entrepreneurship	NOUN
gujaf-337	405	6	,	,	PUNCT
gujaf-337	405	7	26	26	NUM
gujaf-337	405	8	-	-	SYM
gujaf-337	405	9	44	44	NUM
gujaf-337	405	10	.	.	PUNCT
gujaf-337	406	1	delmar	delmar	PROPN
gujaf-337	406	2	,	,	PUNCT
gujaf-337	406	3	f.	f.	PROPN
gujaf-337	406	4	,	,	PUNCT
gujaf-337	406	5	&	&	CCONJ
gujaf-337	406	6	davidsson	davidsson	PROPN
gujaf-337	406	7	,	,	PUNCT
gujaf-337	406	8	p.	p.	PROPN
gujaf-337	406	9	(	(	PUNCT
gujaf-337	406	10	2006	2006	NUM
gujaf-337	406	11	)	)	PUNCT
gujaf-337	406	12	.	.	PUNCT
gujaf-337	407	1	firm	firm	ADJ
gujaf-337	407	2	size	size	NOUN
gujaf-337	407	3	expectations	expectation	NOUN
gujaf-337	407	4	of	of	ADP
gujaf-337	407	5	nascent	nascent	ADJ
gujaf-337	407	6	entrepreneurs	entrepreneur	NOUN
gujaf-337	407	7	.	.	PUNCT
gujaf-337	408	1	entrepreneurship	entrepreneurship	NOUN
gujaf-337	408	2	and	and	CCONJ
gujaf-337	408	3	the	the	DET
gujaf-337	408	4	growth	growth	NOUN
gujaf-337	408	5	of	of	ADP
gujaf-337	408	6	firms	firm	NOUN
gujaf-337	408	7	,	,	PUNCT
gujaf-337	408	8	87	87	NUM
gujaf-337	408	9	-	-	SYM
gujaf-337	408	10	108	108	NUM
gujaf-337	408	11	.	.	PUNCT
gujaf-337	409	1	donaldson	donaldson	PROPN
gujaf-337	409	2	,	,	PUNCT
gujaf-337	409	3	g.	g.	PROPN
gujaf-337	409	4	(	(	PUNCT
gujaf-337	409	5	1961	1961	NUM
gujaf-337	409	6	)	)	PUNCT
gujaf-337	409	7	.	.	PUNCT
gujaf-337	410	1	corporate	corporate	ADJ
gujaf-337	410	2	debt	debt	NOUN
gujaf-337	410	3	capacity	capacity	NOUN
gujaf-337	410	4	:	:	PUNCT
gujaf-337	410	5	a	a	DET
gujaf-337	410	6	study	study	NOUN
gujaf-337	410	7	of	of	ADP
gujaf-337	410	8	corporate	corporate	ADJ
gujaf-337	410	9	debt	debt	NOUN
gujaf-337	410	10	policy	policy	NOUN
gujaf-337	410	11	and	and	CCONJ
gujaf-337	410	12	determination	determination	NOUN
gujaf-337	410	13	of	of	ADP
gujaf-337	410	14	corporate	corporate	ADJ
gujaf-337	410	15	debt	debt	NOUN
gujaf-337	410	16	capacity	capacity	NOUN
gujaf-337	410	17	.	.	PUNCT
gujaf-337	411	1	harvard	harvard	PROPN
gujaf-337	411	2	graduate	graduate	PROPN
gujaf-337	411	3	school	school	PROPN
gujaf-337	411	4	of	of	ADP
gujaf-337	411	5	management	management	NOUN
gujaf-337	411	6	,	,	PUNCT
gujaf-337	411	7	boston	boston	PROPN
gujaf-337	411	8	,	,	PUNCT
gujaf-337	411	9	ma	ma	PROPN
gujaf-337	411	10	.	.	PROPN
gujaf-337	411	11	dosi	dosi	PROPN
gujaf-337	411	12	,	,	PUNCT
gujaf-337	411	13	i.	i.	NOUN
gujaf-337	411	14	(	(	PUNCT
gujaf-337	411	15	2019	2019	NUM
gujaf-337	411	16	)	)	PUNCT
gujaf-337	411	17	.	.	PUNCT
gujaf-337	412	1	the	the	DET
gujaf-337	412	2	effect	effect	NOUN
gujaf-337	412	3	of	of	ADP
gujaf-337	412	4	home	home	NOUN
gujaf-337	412	5	language	language	NOUN
gujaf-337	412	6	practices	practice	NOUN
gujaf-337	412	7	and	and	CCONJ
gujaf-337	412	8	bilingual	bilingual	ADJ
gujaf-337	412	9	schooling	schooling	NOUN
gujaf-337	412	10	in	in	ADP
gujaf-337	412	11	the	the	DET
gujaf-337	412	12	production	production	NOUN
gujaf-337	412	13	of	of	ADP
gujaf-337	412	14	grammatical	grammatical	ADJ
gujaf-337	412	15	aspect	aspect	NOUN
gujaf-337	412	16	.	.	PUNCT
gujaf-337	413	1	european	european	ADJ
gujaf-337	413	2	journal	journal	PROPN
gujaf-337	413	3	of	of	ADP
gujaf-337	413	4	language	language	NOUN
gujaf-337	413	5	studies	study	NOUN
gujaf-337	413	6	,	,	PUNCT
gujaf-337	413	7	6(1	6(1	NUM
gujaf-337	413	8	)	)	PUNCT
gujaf-337	413	9	,	,	PUNCT
gujaf-337	413	10	45	45	NUM
gujaf-337	413	11	-	-	SYM
gujaf-337	413	12	56	56	NUM
gujaf-337	413	13	.	.	PUNCT
gujaf-337	414	1	driffield	driffield	PROPN
gujaf-337	414	2	,	,	PUNCT
gujaf-337	414	3	n.	n.	PROPN
gujaf-337	414	4	,	,	PUNCT
gujaf-337	414	5	mahambare	mahambare	PROPN
gujaf-337	414	6	,	,	PUNCT
gujaf-337	414	7	v.	v.	PROPN
gujaf-337	414	8	,	,	PUNCT
gujaf-337	414	9	&	&	CCONJ
gujaf-337	414	10	pal	pal	NOUN
gujaf-337	414	11	,	,	PUNCT
gujaf-337	414	12	s.	s.	PROPN
gujaf-337	414	13	(	(	PUNCT
gujaf-337	414	14	2005	2005	NUM
gujaf-337	414	15	)	)	PUNCT
gujaf-337	414	16	.	.	PUNCT
gujaf-337	415	1	how	how	SCONJ
gujaf-337	415	2	ownership	ownership	NOUN
gujaf-337	415	3	structure	structure	NOUN
gujaf-337	415	4	affects	affect	VERB
gujaf-337	415	5	capital	capital	NOUN
gujaf-337	415	6	structure	structure	NOUN
gujaf-337	415	7	and	and	CCONJ
gujaf-337	415	8	firm	firm	ADJ
gujaf-337	415	9	performance	performance	NOUN
gujaf-337	415	10	?	?	PUNCT
gujaf-337	416	1	recent	recent	ADJ
gujaf-337	416	2	evidence	evidence	NOUN
gujaf-337	416	3	from	from	ADP
gujaf-337	416	4	east	east	PROPN
gujaf-337	416	5	asia	asia	PROPN
gujaf-337	416	6	.	.	PUNCT
gujaf-337	417	1	finance	finance	PROPN
gujaf-337	417	2	0505010	0505010	NUM
gujaf-337	417	3	,	,	PUNCT
gujaf-337	417	4	economics	economics	NOUN
gujaf-337	417	5	working	working	NOUN
gujaf-337	417	6	paper	paper	NOUN
gujaf-337	417	7	.	.	PUNCT
gujaf-337	418	1	dzafic	dzafic	PROPN
gujaf-337	418	2	,	,	PUNCT
gujaf-337	418	3	j.	j.	PROPN
gujaf-337	418	4	,	,	PUNCT
gujaf-337	418	5	&	&	CCONJ
gujaf-337	418	6	polic	polic	NOUN
gujaf-337	418	7	,	,	PUNCT
gujaf-337	418	8	n.	n.	NOUN
gujaf-337	418	9	(	(	PUNCT
gujaf-337	418	10	2019	2019	NUM
gujaf-337	418	11	)	)	PUNCT
gujaf-337	418	12	.	.	PUNCT
gujaf-337	419	1	the	the	DET
gujaf-337	419	2	impact	impact	NOUN
gujaf-337	419	3	of	of	ADP
gujaf-337	419	4	financial	financial	ADJ
gujaf-337	419	5	leverage	leverage	NOUN
gujaf-337	419	6	on	on	ADP
gujaf-337	419	7	firm	firm	ADJ
gujaf-337	419	8	growth	growth	NOUN
gujaf-337	419	9	:	:	PUNCT
gujaf-337	419	10	empirical	empirical	ADJ
gujaf-337	419	11	evidence	evidence	NOUN
gujaf-337	419	12	from	from	ADP
gujaf-337	419	13	bosnia	bosnia	PROPN
gujaf-337	419	14	&	&	CCONJ
gujaf-337	419	15	herzegovina	herzegovina	PROPN
gujaf-337	419	16	.	.	PUNCT
gujaf-337	420	1	eurasian	eurasian	ADJ
gujaf-337	420	2	journal	journal	PROPN
gujaf-337	420	3	of	of	ADP
gujaf-337	420	4	business	business	NOUN
gujaf-337	420	5	and	and	CCONJ
gujaf-337	420	6	management	management	NOUN
gujaf-337	420	7	,	,	PUNCT
gujaf-337	420	8	7(1	7(1	NUM
gujaf-337	420	9	)	)	PUNCT
gujaf-337	420	10	,	,	PUNCT
gujaf-337	420	11	65	65	NUM
gujaf-337	420	12	-	-	SYM
gujaf-337	420	13	73	73	NUM
gujaf-337	420	14	.	.	PUNCT
gujaf-337	421	1	egiyi	egiyi	ADV
gujaf-337	421	2	,	,	PUNCT
gujaf-337	421	3	m.	m.	NOUN
gujaf-337	421	4	a.	a.	PROPN
gujaf-337	421	5	&	&	CCONJ
gujaf-337	421	6	agu	agu	PROPN
gujaf-337	421	7	,	,	PUNCT
gujaf-337	421	8	w.	w.	PROPN
gujaf-337	421	9	n.	n.	PROPN
gujaf-337	421	10	&	&	CCONJ
gujaf-337	421	11	(	(	PUNCT
gujaf-337	421	12	2023	2023	NUM
gujaf-337	421	13	)	)	PUNCT
gujaf-337	421	14	.	.	PUNCT
gujaf-337	422	1	enhancing	enhance	VERB
gujaf-337	422	2	financial	financial	ADJ
gujaf-337	422	3	performance	performance	NOUN
gujaf-337	422	4	in	in	ADP
gujaf-337	422	5	consumer	consumer	NOUN
gujaf-337	422	6	goods	good	NOUN
gujaf-337	422	7	manufacturing	manufacturing	NOUN
gujaf-337	422	8	firms	firm	NOUN
gujaf-337	422	9	:	:	PUNCT
gujaf-337	422	10	a	a	DET
gujaf-337	422	11	comprehensive	comprehensive	ADJ
gujaf-337	422	12	analysis	analysis	NOUN
gujaf-337	422	13	of	of	ADP
gujaf-337	422	14	liquidity	liquidity	NOUN
gujaf-337	422	15	management	management	NOUN
gujaf-337	422	16	strategies	strategy	NOUN
gujaf-337	422	17	in	in	ADP
gujaf-337	422	18	nigeria	nigeria	PROPN
gujaf-337	422	19	.	.	PUNCT
gujaf-337	423	1	global	global	ADJ
gujaf-337	423	2	journal	journal	PROPN
gujaf-337	423	3	of	of	ADP
gujaf-337	423	4	finance	finance	NOUN
gujaf-337	423	5	and	and	CCONJ
gujaf-337	423	6	business	business	NOUN
gujaf-337	423	7	review	review	NOUN
gujaf-337	423	8	,	,	PUNCT
gujaf-337	423	9	6(4	6(4	NUM
gujaf-337	423	10	)	)	PUNCT
gujaf-337	423	11	,	,	PUNCT
gujaf-337	423	12	33	33	NUM
gujaf-337	423	13	-	-	SYM
gujaf-337	423	14	47	47	NUM
gujaf-337	423	15	.	.	PUNCT
gujaf-337	424	1	https://doi.org/10.5281/zenodo.10440971	https://doi.org/10.5281/zenodo.10440971	NOUN
gujaf-337	424	2	.	.	PUNCT
gujaf-337	425	1	gamlath	gamlath	NOUN
gujaf-337	425	2	,	,	PUNCT
gujaf-337	425	3	g.	g.	PROPN
gujaf-337	425	4	r.	r.	PROPN
gujaf-337	425	5	m.	m.	PROPN
gujaf-337	425	6	(	(	PUNCT
gujaf-337	425	7	2020	2020	NUM
gujaf-337	425	8	)	)	PUNCT
gujaf-337	425	9	.	.	PUNCT
gujaf-337	426	1	impact	impact	NOUN
gujaf-337	426	2	of	of	ADP
gujaf-337	426	3	financial	financial	ADJ
gujaf-337	426	4	leverage	leverage	NOUN
gujaf-337	426	5	on	on	ADP
gujaf-337	426	6	firm	firm	ADJ
gujaf-337	426	7	growth	growth	NOUN
gujaf-337	426	8	of	of	ADP
gujaf-337	426	9	sri	sri	ADJ
gujaf-337	426	10	lankan	lankan	PROPN
gujaf-337	426	11	listed	list	VERB
gujaf-337	426	12	companies	company	NOUN
gujaf-337	426	13	.	.	PUNCT
gujaf-337	427	1	journal	journal	PROPN
gujaf-337	427	2	of	of	ADP
gujaf-337	427	3	management	management	NOUN
gujaf-337	427	4	and	and	CCONJ
gujaf-337	427	5	tourism	tourism	NOUN
gujaf-337	427	6	research	research	NOUN
gujaf-337	427	7	,	,	PUNCT
gujaf-337	427	8	ii	ii	PROPN
gujaf-337	427	9	(	(	PUNCT
gujaf-337	427	10	i	i	NOUN
gujaf-337	427	11	)	)	PUNCT
gujaf-337	427	12	,	,	PUNCT
gujaf-337	427	13	65	65	NUM
gujaf-337	427	14	-	-	SYM
gujaf-337	427	15	84	84	NUM
gujaf-337	427	16	.	.	PUNCT
gujaf-337	428	1	goodluck	goodluck	NOUN
gujaf-337	428	2	,	,	PUNCT
gujaf-337	428	3	h.	h.	PROPN
gujaf-337	428	4	c.	c.	PROPN
gujaf-337	428	5	,	,	PUNCT
gujaf-337	428	6	&	&	CCONJ
gujaf-337	428	7	iliemena	iliemena	PROPN
gujaf-337	428	8	,	,	PUNCT
gujaf-337	428	9	r.	r.	PROPN
gujaf-337	428	10	o.	o.	PROPN
gujaf-337	428	11	(	(	PUNCT
gujaf-337	428	12	2022	2022	NUM
gujaf-337	428	13	)	)	PUNCT
gujaf-337	428	14	.	.	PUNCT
gujaf-337	429	1	effect	effect	NOUN
gujaf-337	429	2	of	of	ADP
gujaf-337	429	3	leverage	leverage	NOUN
gujaf-337	429	4	on	on	ADP
gujaf-337	429	5	shareholders	shareholder	NOUN
gujaf-337	429	6	’	'	PUNCT
gujaf-337	429	7	earnings	earning	NOUN
gujaf-337	429	8	:	:	PUNCT
gujaf-337	429	9	accenting	accent	VERB
gujaf-337	429	10	the	the	DET
gujaf-337	429	11	relationship	relationship	NOUN
gujaf-337	429	12	between	between	ADP
gujaf-337	429	13	capital	capital	NOUN
gujaf-337	429	14	structure	structure	NOUN
gujaf-337	429	15	and	and	CCONJ
gujaf-337	429	16	shareholders	shareholder	NOUN
gujaf-337	429	17	’	'	PUNCT
gujaf-337	429	18	equity	equity	PROPN
gujaf-337	429	19	.	.	PUNCT
gujaf-337	430	1	journal	journal	PROPN
gujaf-337	430	2	of	of	ADP
gujaf-337	430	3	global	global	ADJ
gujaf-337	430	4	accounting	accounting	NOUN
gujaf-337	430	5	,	,	PUNCT
gujaf-337	430	6	8(3	8(3	NUM
gujaf-337	430	7	)	)	PUNCT
gujaf-337	430	8	,	,	PUNCT
gujaf-337	430	9	162	162	NUM
gujaf-337	430	10	-	-	SYM
gujaf-337	430	11	172	172	NUM
gujaf-337	430	12	.	.	PUNCT
gujaf-337	431	1	https://doi.org/10.5281/zenodo.10440971	https://doi.org/10.5281/zenodo.10440971	ADJ
gujaf-337	431	2	gusau	gusau	ADJ
gujaf-337	431	3	journal	journal	NOUN
gujaf-337	431	4	of	of	ADP
gujaf-337	431	5	accounting	accounting	NOUN
gujaf-337	431	6	and	and	CCONJ
gujaf-337	431	7	finance	finance	NOUN
gujaf-337	431	8	,	,	PUNCT
gujaf-337	431	9	vol	vol	NOUN
gujaf-337	431	10	.	.	PROPN
gujaf-337	431	11	5	5	NUM
gujaf-337	431	12	,	,	PUNCT
gujaf-337	431	13	issue	issue	NOUN
gujaf-337	431	14	2	2	NUM
gujaf-337	431	15	,	,	PUNCT
gujaf-337	431	16	october	october	PROPN
gujaf-337	431	17	,	,	PUNCT
gujaf-337	431	18	2024	2024	NUM
gujaf-337	431	19	329	329	NUM
gujaf-337	431	20	gujarati	gujarati	PROPN
gujaf-337	431	21	,	,	PUNCT
gujaf-337	431	22	d.n	d.n	PROPN
gujaf-337	431	23	.	.	PROPN
gujaf-337	431	24	(	(	PUNCT
gujaf-337	431	25	2004	2004	NUM
gujaf-337	431	26	)	)	PUNCT
gujaf-337	431	27	basic	basic	ADJ
gujaf-337	431	28	econometrics	econometric	NOUN
gujaf-337	431	29	,	,	PUNCT
gujaf-337	431	30	basic	basic	ADJ
gujaf-337	431	31	econometrics	econometric	NOUN
gujaf-337	431	32	.	.	PUNCT
gujaf-337	432	1	econométrie	econométrie	PROPN
gujaf-337	432	2	,	,	PUNCT
gujaf-337	432	3	17	17	NUM
gujaf-337	432	4	-	-	SYM
gujaf-337	432	5	5	5	NUM
gujaf-337	432	6	.	.	PUNCT
gujaf-337	432	7	doi:10.1057/9780230226203.0425	doi:10.1057/9780230226203.0425	PROPN
gujaf-337	432	8	.	.	PUNCT
gujaf-337	433	1	hall	hall	PROPN
gujaf-337	433	2	,	,	PUNCT
gujaf-337	433	3	b.h	b.h	PROPN
gujaf-337	433	4	.	.	PUNCT
gujaf-337	433	5	(	(	PUNCT
gujaf-337	433	6	2015	2015	NUM
gujaf-337	433	7	)	)	PUNCT
gujaf-337	433	8	.	.	PUNCT
gujaf-337	434	1	the	the	DET
gujaf-337	434	2	relationship	relationship	NOUN
gujaf-337	434	3	between	between	ADP
gujaf-337	434	4	firm	firm	ADJ
gujaf-337	434	5	size	size	NOUN
gujaf-337	434	6	and	and	CCONJ
gujaf-337	434	7	firm	firm	ADJ
gujaf-337	434	8	growth	growth	NOUN
gujaf-337	434	9	in	in	ADP
gujaf-337	434	10	the	the	DET
gujaf-337	434	11	us	us	PROPN
gujaf-337	434	12	manufacturing	manufacturing	NOUN
gujaf-337	434	13	sector	sector	NOUN
gujaf-337	434	14	.	.	PUNCT
gujaf-337	435	1	the	the	DET
gujaf-337	435	2	journal	journal	NOUN
gujaf-337	435	3	of	of	ADP
gujaf-337	435	4	industrial	industrial	ADJ
gujaf-337	435	5	economics	economic	NOUN
gujaf-337	435	6	,	,	PUNCT
gujaf-337	435	7	35(4	35(4	NUM
gujaf-337	435	8	)	)	PUNCT
gujaf-337	435	9	,	,	PUNCT
gujaf-337	435	10	pp.583–606	pp.583–606	PROPN
gujaf-337	435	11	.	.	PUNCT
gujaf-337	435	12	hamouri	hamouri	PROPN
gujaf-337	435	13	,	,	PUNCT
gujaf-337	435	14	b.	b.	PROPN
gujaf-337	435	15	,	,	PUNCT
gujaf-337	435	16	al	al	PROPN
gujaf-337	435	17	-	-	PUNCT
gujaf-337	435	18	rdaydeh	rdaydeh	PROPN
gujaf-337	435	19	,	,	PUNCT
gujaf-337	435	20	m.	m.	NOUN
gujaf-337	435	21	,	,	PUNCT
gujaf-337	435	22	&	&	CCONJ
gujaf-337	435	23	ghazalat	ghazalat	PROPN
gujaf-337	435	24	,	,	PUNCT
gujaf-337	435	25	a.	a.	NOUN
gujaf-337	435	26	(	(	PUNCT
gujaf-337	435	27	2018	2018	NUM
gujaf-337	435	28	)	)	PUNCT
gujaf-337	435	29	.	.	PUNCT
gujaf-337	436	1	effect	effect	NOUN
gujaf-337	436	2	of	of	ADP
gujaf-337	436	3	financial	financial	ADJ
gujaf-337	436	4	leverage	leverage	NOUN
gujaf-337	436	5	on	on	ADP
gujaf-337	436	6	firm	firm	ADJ
gujaf-337	436	7	growth	growth	NOUN
gujaf-337	436	8	:	:	PUNCT
gujaf-337	436	9	empirical	empirical	ADJ
gujaf-337	436	10	evidence	evidence	NOUN
gujaf-337	436	11	from	from	ADP
gujaf-337	436	12	listed	list	VERB
gujaf-337	436	13	firms	firm	NOUN
gujaf-337	436	14	in	in	ADP
gujaf-337	436	15	amman	amman	PROPN
gujaf-337	436	16	stock	stock	PROPN
gujaf-337	436	17	exchange	exchange	PROPN
gujaf-337	436	18	.	.	PUNCT
gujaf-337	437	1	investment	investment	NOUN
gujaf-337	437	2	management	management	NOUN
gujaf-337	437	3	and	and	CCONJ
gujaf-337	437	4	financial	financial	ADJ
gujaf-337	437	5	innovations	innovation	NOUN
gujaf-337	437	6	,	,	PUNCT
gujaf-337	437	7	15(2	15(2	NUM
gujaf-337	437	8	)	)	PUNCT
gujaf-337	437	9	,	,	PUNCT
gujaf-337	437	10	154	154	NUM
gujaf-337	437	11	-	-	SYM
gujaf-337	437	12	164	164	NUM
gujaf-337	437	13	.	.	PUNCT
gujaf-337	438	1	hapsoro	hapsoro	PROPN
gujaf-337	438	2	,	,	PUNCT
gujaf-337	438	3	d.	d.	PROPN
gujaf-337	438	4	,	,	PUNCT
gujaf-337	438	5	&	&	CCONJ
gujaf-337	438	6	falih	falih	PROPN
gujaf-337	438	7	,	,	PUNCT
gujaf-337	438	8	z.	z.	PROPN
gujaf-337	438	9	n.	n.	PROPN
gujaf-337	438	10	(	(	PUNCT
gujaf-337	438	11	2020	2020	NUM
gujaf-337	438	12	)	)	PUNCT
gujaf-337	438	13	.	.	PUNCT
gujaf-337	439	1	the	the	DET
gujaf-337	439	2	effect	effect	NOUN
gujaf-337	439	3	of	of	ADP
gujaf-337	439	4	firm	firm	ADJ
gujaf-337	439	5	size	size	NOUN
gujaf-337	439	6	,	,	PUNCT
gujaf-337	439	7	profitability	profitability	NOUN
gujaf-337	439	8	,	,	PUNCT
gujaf-337	439	9	and	and	CCONJ
gujaf-337	439	10	liquidity	liquidity	NOUN
gujaf-337	439	11	on	on	ADP
gujaf-337	439	12	the	the	DET
gujaf-337	439	13	firm	firm	ADJ
gujaf-337	439	14	value	value	NOUN
gujaf-337	439	15	moderated	moderate	VERB
gujaf-337	439	16	by	by	ADP
gujaf-337	439	17	carbon	carbon	NOUN
gujaf-337	439	18	emission	emission	NOUN
gujaf-337	439	19	disclosure	disclosure	NOUN
gujaf-337	439	20	.	.	PUNCT
gujaf-337	440	1	journal	journal	NOUN
gujaf-337	440	2	of	of	ADP
gujaf-337	440	3	accounting	accounting	NOUN
gujaf-337	440	4	and	and	CCONJ
gujaf-337	440	5	investment	investment	NOUN
gujaf-337	440	6	,	,	PUNCT
gujaf-337	440	7	21(2	21(2	NUM
gujaf-337	440	8	)	)	PUNCT
gujaf-337	440	9	,	,	PUNCT
gujaf-337	440	10	240	240	NUM
gujaf-337	440	11	-	-	SYM
gujaf-337	440	12	257	257	NUM
gujaf-337	440	13	.	.	PUNCT
gujaf-337	441	1	hermuningsih	hermuningsih	PROPN
gujaf-337	441	2	,	,	PUNCT
gujaf-337	441	3	s.	s.	PROPN
gujaf-337	441	4	(	(	PUNCT
gujaf-337	441	5	2013	2013	NUM
gujaf-337	441	6	)	)	PUNCT
gujaf-337	441	7	.	.	PUNCT
gujaf-337	442	1	profitability	profitability	NOUN
gujaf-337	442	2	,	,	PUNCT
gujaf-337	442	3	growth	growth	NOUN
gujaf-337	442	4	opportunity	opportunity	NOUN
gujaf-337	442	5	,	,	PUNCT
gujaf-337	442	6	capital	capital	NOUN
gujaf-337	442	7	structure	structure	NOUN
gujaf-337	442	8	and	and	CCONJ
gujaf-337	442	9	the	the	DET
gujaf-337	442	10	firm	firm	ADJ
gujaf-337	442	11	value	value	NOUN
gujaf-337	442	12	.	.	PUNCT
gujaf-337	443	1	buletin	buletin	PROPN
gujaf-337	443	2	ekonomi	ekonomi	PROPN
gujaf-337	443	3	moneter	moneter	PROPN
gujaf-337	443	4	dan	dan	PROPN
gujaf-337	443	5	perbankan	perbankan	PROPN
gujaf-337	443	6	,	,	PUNCT
gujaf-337	443	7	16(2	16(2	NUM
gujaf-337	443	8	)	)	PUNCT
gujaf-337	443	9	,	,	PUNCT
gujaf-337	443	10	115	115	NUM
gujaf-337	443	11	-	-	SYM
gujaf-337	443	12	136	136	NUM
gujaf-337	443	13	.	.	PUNCT
gujaf-337	444	1	iskandar	iskandar	PROPN
gujaf-337	444	2	,	,	PUNCT
gujaf-337	444	3	d.	d.	PROPN
gujaf-337	444	4	(	(	PUNCT
gujaf-337	444	5	2021	2021	NUM
gujaf-337	444	6	)	)	PUNCT
gujaf-337	444	7	.	.	PUNCT
gujaf-337	445	1	the	the	DET
gujaf-337	445	2	effect	effect	NOUN
gujaf-337	445	3	of	of	ADP
gujaf-337	445	4	profitability	profitability	NOUN
gujaf-337	445	5	and	and	CCONJ
gujaf-337	445	6	sales	sale	NOUN
gujaf-337	445	7	growth	growth	NOUN
gujaf-337	445	8	on	on	ADP
gujaf-337	445	9	company	company	NOUN
gujaf-337	445	10	value	value	NOUN
gujaf-337	445	11	moderated	moderate	VERB
gujaf-337	445	12	by	by	ADP
gujaf-337	445	13	leverage	leverage	NOUN
gujaf-337	445	14	.	.	PUNCT
gujaf-337	446	1	international	international	ADJ
gujaf-337	446	2	journal	journal	PROPN
gujaf-337	446	3	of	of	ADP
gujaf-337	446	4	management	management	NOUN
gujaf-337	446	5	studies	study	NOUN
gujaf-337	446	6	and	and	CCONJ
gujaf-337	446	7	social	social	ADJ
gujaf-337	446	8	science	science	NOUN
gujaf-337	446	9	research	research	NOUN
gujaf-337	446	10	,	,	PUNCT
gujaf-337	446	11	3(5	3(5	NUM
gujaf-337	446	12	)	)	PUNCT
gujaf-337	446	13	,	,	PUNCT
gujaf-337	446	14	2582	2582	NUM
gujaf-337	446	15	-	-	SYM
gujaf-337	446	16	2599	2599	NUM
gujaf-337	446	17	.	.	PUNCT
gujaf-337	447	1	iyafekhe	iyafekhe	ADJ
gujaf-337	447	2	,	,	PUNCT
gujaf-337	447	3	c.	c.	NOUN
gujaf-337	447	4	,	,	PUNCT
gujaf-337	447	5	&	&	CCONJ
gujaf-337	447	6	osemwegie	osemwegie	X
gujaf-337	447	7	-	-	PUNCT
gujaf-337	447	8	ero	ero	PROPN
gujaf-337	447	9	,	,	PUNCT
gujaf-337	447	10	j.	j.	PROPN
gujaf-337	447	11	o.	o.	PROPN
gujaf-337	447	12	(	(	PUNCT
gujaf-337	447	13	2023	2023	NUM
gujaf-337	447	14	)	)	PUNCT
gujaf-337	447	15	.	.	PUNCT
gujaf-337	448	1	firm	firm	ADJ
gujaf-337	448	2	attributes	attribute	NOUN
gujaf-337	448	3	and	and	CCONJ
gujaf-337	448	4	ifrs	ifrs	NOUN
gujaf-337	448	5	compliance	compliance	NOUN
gujaf-337	448	6	level	level	NOUN
gujaf-337	448	7	of	of	ADP
gujaf-337	448	8	financial	financial	ADJ
gujaf-337	448	9	service	service	NOUN
gujaf-337	448	10	firms	firm	NOUN
gujaf-337	448	11	in	in	ADP
gujaf-337	448	12	nigeria	nigeria	PROPN
gujaf-337	448	13	.	.	PUNCT
gujaf-337	449	1	proceedings	proceeding	NOUN
gujaf-337	449	2	of	of	ADP
gujaf-337	449	3	the	the	DET
gujaf-337	449	4	7th	7th	ADJ
gujaf-337	449	5	annual	annual	ADJ
gujaf-337	449	6	international	international	ADJ
gujaf-337	449	7	academic	academic	ADJ
gujaf-337	449	8	conference	conference	NOUN
gujaf-337	449	9	on	on	ADP
gujaf-337	449	10	accounting	accounting	NOUN
gujaf-337	449	11	and	and	CCONJ
gujaf-337	449	12	finance	finance	VERB
gujaf-337	449	13	disruptive	disruptive	ADJ
gujaf-337	449	14	technology	technology	NOUN
gujaf-337	449	15	:	:	PUNCT
gujaf-337	449	16	accounting	accounting	NOUN
gujaf-337	449	17	practices	practice	NOUN
gujaf-337	449	18	,	,	PUNCT
gujaf-337	449	19	financial	financial	ADJ
gujaf-337	449	20	and	and	CCONJ
gujaf-337	449	21	sustainability	sustainability	NOUN
gujaf-337	449	22	reporting	reporting	NOUN
gujaf-337	449	23	.	.	PUNCT
gujaf-337	450	1	kaoje	kaoje	PROPN
gujaf-337	450	2	,	,	PUNCT
gujaf-337	450	3	a.	a.	NOUN
gujaf-337	450	4	n.	n.	PROPN
gujaf-337	450	5	,	,	PUNCT
gujaf-337	450	6	&	&	CCONJ
gujaf-337	450	7	auwal	auwal	PROPN
gujaf-337	450	8	,	,	PUNCT
gujaf-337	450	9	b.	b.	PROPN
gujaf-337	450	10	m.	m.	PROPN
gujaf-337	450	11	(	(	PUNCT
gujaf-337	450	12	2020	2020	NUM
gujaf-337	450	13	)	)	PUNCT
gujaf-337	450	14	.	.	PUNCT
gujaf-337	451	1	effect	effect	NOUN
gujaf-337	451	2	of	of	ADP
gujaf-337	451	3	sales	sale	NOUN
gujaf-337	451	4	and	and	CCONJ
gujaf-337	451	5	firm	firm	ADJ
gujaf-337	451	6	size	size	NOUN
gujaf-337	451	7	on	on	ADP
gujaf-337	451	8	sustainability	sustainability	NOUN
gujaf-337	451	9	reporting	reporting	NOUN
gujaf-337	451	10	practice	practice	NOUN
gujaf-337	451	11	of	of	ADP
gujaf-337	451	12	oil	oil	NOUN
gujaf-337	451	13	and	and	CCONJ
gujaf-337	451	14	gas	gas	NOUN
gujaf-337	451	15	companies	company	NOUN
gujaf-337	451	16	in	in	ADP
gujaf-337	451	17	nigeria	nigeria	PROPN
gujaf-337	451	18	.	.	PUNCT
gujaf-337	452	1	journal	journal	PROPN
gujaf-337	452	2	of	of	ADP
gujaf-337	452	3	research	research	NOUN
gujaf-337	452	4	in	in	ADP
gujaf-337	452	5	business	business	NOUN
gujaf-337	452	6	and	and	CCONJ
gujaf-337	452	7	management	management	NOUN
gujaf-337	452	8	,	,	PUNCT
gujaf-337	452	9	8(1	8(1	NOUN
gujaf-337	452	10	)	)	PUNCT
gujaf-337	452	11	,	,	PUNCT
gujaf-337	452	12	01–08	01–08	NUM
gujaf-337	452	13	.	.	PUNCT
gujaf-337	453	1	loi	loi	PROPN
gujaf-337	453	2	,	,	PUNCT
gujaf-337	453	3	t.	t.	PROPN
gujaf-337	453	4	h.	h.	PROPN
gujaf-337	453	5	,	,	PUNCT
gujaf-337	453	6	&	&	CCONJ
gujaf-337	453	7	khan	khan	PROPN
gujaf-337	453	8	,	,	PUNCT
gujaf-337	453	9	a.	a.	NOUN
gujaf-337	453	10	a.	a.	NOUN
gujaf-337	453	11	(	(	PUNCT
gujaf-337	453	12	2012	2012	NUM
gujaf-337	453	13	)	)	PUNCT
gujaf-337	453	14	.	.	PUNCT
gujaf-337	454	1	determinants	determinant	NOUN
gujaf-337	454	2	of	of	ADP
gujaf-337	454	3	firm	firm	ADJ
gujaf-337	454	4	growth	growth	NOUN
gujaf-337	454	5	:	:	PUNCT
gujaf-337	454	6	evidence	evidence	NOUN
gujaf-337	454	7	from	from	ADP
gujaf-337	454	8	belgian	belgian	ADJ
gujaf-337	454	9	companies	company	NOUN
gujaf-337	454	10	.	.	PUNCT
gujaf-337	455	1	faculteit	faculteit	ADJ
gujaf-337	455	2	economie	economie	PROPN
gujaf-337	455	3	en	en	PROPN
gujaf-337	455	4	bedrijfskunde	bedrijfskunde	PROPN
gujaf-337	455	5	.	.	PUNCT
gujaf-337	456	1	dostupno	dostupno	PROPN
gujaf-337	456	2	na	na	ADP
gujaf-337	456	3	:	:	PUNCT
gujaf-337	456	4	http://www	http://www	PROPN
gujaf-337	456	5	.	.	PROPN
gujaf-337	456	6	ethesis	ethesis	PROPN
gujaf-337	456	7	.	.	PUNCT
gujaf-337	457	1	net	net	ADJ
gujaf-337	457	2	/	/	SYM
gujaf-337	457	3	determinants	determinant	NOUN
gujaf-337	457	4	/	/	SYM
gujaf-337	457	5	determinants%	determinants%	PROPN
gujaf-337	458	1	20of%	20of%	NUM
gujaf-337	459	1	20firm%	20firm%	NUM
gujaf-337	459	2	20growth%	20growth%	NUM
gujaf-337	459	3	20evi	20evi	NOUN
gujaf-337	459	4	dence%	dence%	NUM
gujaf-337	459	5	20from%	20from%	PROPN
gujaf-337	459	6	20belgian%	20belgian%	NUM
gujaf-337	459	7	20companies	20companies	PROPN
gujaf-337	459	8	.	.	PUNCT
gujaf-337	460	1	pdf	pdf	NOUN
gujaf-337	460	2	,	,	PUNCT
gujaf-337	460	3	28	28	NUM
gujaf-337	460	4	-	-	SYM
gujaf-337	460	5	29	29	NUM
gujaf-337	460	6	.	.	PUNCT
gujaf-337	461	1	lyeonov	lyeonov	PROPN
gujaf-337	461	2	,	,	PUNCT
gujaf-337	461	3	s.	s.	PROPN
gujaf-337	461	4	,	,	PUNCT
gujaf-337	461	5	bilan	bilan	PROPN
gujaf-337	461	6	,	,	PUNCT
gujaf-337	461	7	s.	s.	PROPN
gujaf-337	461	8	,	,	PUNCT
gujaf-337	461	9	yarovenko	yarovenko	PROPN
gujaf-337	461	10	,	,	PUNCT
gujaf-337	461	11	h.	h.	PROPN
gujaf-337	461	12	,	,	PUNCT
gujaf-337	461	13	ostasz	ostasz	PROPN
gujaf-337	461	14	,	,	PUNCT
gujaf-337	461	15	g.	g.	PROPN
gujaf-337	461	16	,	,	PUNCT
gujaf-337	461	17	&	&	CCONJ
gujaf-337	461	18	kolotilina	kolotilina	PROPN
gujaf-337	461	19	,	,	PUNCT
gujaf-337	461	20	o.	o.	NOUN
gujaf-337	461	21	(	(	PUNCT
gujaf-337	461	22	2021	2021	NUM
gujaf-337	461	23	)	)	PUNCT
gujaf-337	461	24	.	.	PUNCT
gujaf-337	462	1	country	country	NOUN
gujaf-337	462	2	’s	’s	PART
gujaf-337	462	3	health	health	NOUN
gujaf-337	462	4	profile	profile	NOUN
gujaf-337	462	5	:	:	PUNCT
gujaf-337	462	6	social	social	ADJ
gujaf-337	462	7	,	,	PUNCT
gujaf-337	462	8	economic	economic	ADJ
gujaf-337	462	9	,	,	PUNCT
gujaf-337	462	10	behavioral	behavioral	ADJ
gujaf-337	462	11	and	and	CCONJ
gujaf-337	462	12	healthcare	healthcare	NOUN
gujaf-337	462	13	determinants	determinant	NOUN
gujaf-337	462	14	.	.	PUNCT
gujaf-337	463	1	economics	economic	NOUN
gujaf-337	463	2	&	&	CCONJ
gujaf-337	463	3	sociology	sociology	NOUN
gujaf-337	463	4	,	,	PUNCT
gujaf-337	463	5	14(3	14(3	NUM
gujaf-337	463	6	)	)	PUNCT
gujaf-337	463	7	,	,	PUNCT
gujaf-337	463	8	322	322	NUM
gujaf-337	463	9	-	-	SYM
gujaf-337	463	10	340	340	NUM
gujaf-337	463	11	.	.	PUNCT
gujaf-337	464	1	margono	margono	PROPN
gujaf-337	464	2	,	,	PUNCT
gujaf-337	464	3	f.	f.	PROPN
gujaf-337	464	4	p.	p.	PROPN
gujaf-337	464	5	,	,	PUNCT
gujaf-337	464	6	&	&	CCONJ
gujaf-337	464	7	ganto	ganto	PROPN
gujaf-337	464	8	,	,	PUNCT
gujaf-337	464	9	r.	r.	PROPN
gujaf-337	464	10	(	(	PUNCT
gujaf-337	464	11	2021	2021	NUM
gujaf-337	464	12	)	)	PUNCT
gujaf-337	464	13	.	.	PUNCT
gujaf-337	465	1	the	the	DET
gujaf-337	465	2	influence	influence	NOUN
gujaf-337	465	3	of	of	ADP
gujaf-337	465	4	firm	firm	ADJ
gujaf-337	465	5	size	size	NOUN
gujaf-337	465	6	,	,	PUNCT
gujaf-337	465	7	leverage	leverage	NOUN
gujaf-337	465	8	,	,	PUNCT
gujaf-337	465	9	profitability	profitability	NOUN
gujaf-337	465	10	,	,	PUNCT
gujaf-337	465	11	and	and	CCONJ
gujaf-337	465	12	dividend	dividend	NOUN
gujaf-337	465	13	policy	policy	NOUN
gujaf-337	465	14	on	on	ADP
gujaf-337	465	15	firm	firm	ADJ
gujaf-337	465	16	value	value	NOUN
gujaf-337	465	17	of	of	ADP
gujaf-337	465	18	companies	company	NOUN
gujaf-337	465	19	in	in	ADP
gujaf-337	465	20	indonesia	indonesia	PROPN
gujaf-337	465	21	stock	stock	PROPN
gujaf-337	465	22	exchange	exchange	PROPN
gujaf-337	465	23	.	.	PUNCT
gujaf-337	466	1	copernican	copernican	PROPN
gujaf-337	466	2	journal	journal	PROPN
gujaf-337	466	3	of	of	ADP
gujaf-337	466	4	finance	finance	NOUN
gujaf-337	466	5	and	and	CCONJ
gujaf-337	466	6	accounting	accounting	NOUN
gujaf-337	466	7	,	,	PUNCT
gujaf-337	466	8	10(2	10(2	NUM
gujaf-337	466	9	)	)	PUNCT
gujaf-337	466	10	,	,	PUNCT
gujaf-337	466	11	45	45	NUM
gujaf-337	466	12	-	-	SYM
gujaf-337	466	13	61	61	NUM
gujaf-337	466	14	.	.	PUNCT
gujaf-337	467	1	markonah	markonah	PROPN
gujaf-337	467	2	,	,	PUNCT
gujaf-337	467	3	m.	m.	NOUN
gujaf-337	467	4	,	,	PUNCT
gujaf-337	467	5	salim	salim	PROPN
gujaf-337	467	6	,	,	PUNCT
gujaf-337	467	7	a.	a.	PROPN
gujaf-337	467	8	,	,	PUNCT
gujaf-337	467	9	&	&	CCONJ
gujaf-337	467	10	franciska	franciska	PROPN
gujaf-337	467	11	,	,	PUNCT
gujaf-337	467	12	j.	j.	PROPN
gujaf-337	467	13	(	(	PUNCT
gujaf-337	467	14	2020	2020	NUM
gujaf-337	467	15	)	)	PUNCT
gujaf-337	467	16	.	.	PUNCT
gujaf-337	468	1	effect	effect	NOUN
gujaf-337	468	2	of	of	ADP
gujaf-337	468	3	profitability	profitability	NOUN
gujaf-337	468	4	,	,	PUNCT
gujaf-337	468	5	leverage	leverage	NOUN
gujaf-337	468	6	and	and	CCONJ
gujaf-337	468	7	liquidity	liquidity	NOUN
gujaf-337	468	8	to	to	ADP
gujaf-337	468	9	the	the	DET
gujaf-337	468	10	firm	firm	ADJ
gujaf-337	468	11	value	value	NOUN
gujaf-337	468	12	.	.	PUNCT
gujaf-337	469	1	dinasti	dinasti	PROPN
gujaf-337	469	2	international	international	PROPN
gujaf-337	469	3	journal	journal	PROPN
gujaf-337	469	4	of	of	ADP
gujaf-337	469	5	economics	economic	NOUN
gujaf-337	469	6	,	,	PUNCT
gujaf-337	469	7	finance	finance	NOUN
gujaf-337	469	8	&	&	CCONJ
gujaf-337	469	9	accounting	accounting	NOUN
gujaf-337	469	10	,	,	PUNCT
gujaf-337	469	11	1(1	1(1	NUM
gujaf-337	469	12	)	)	PUNCT
gujaf-337	469	13	,	,	PUNCT
gujaf-337	469	14	83	83	NUM
gujaf-337	469	15	-	-	SYM
gujaf-337	469	16	94	94	NUM
gujaf-337	469	17	.	.	PUNCT
gujaf-337	469	18	mateev	mateev	PROPN
gujaf-337	469	19	,	,	PUNCT
gujaf-337	469	20	m.	m.	NOUN
gujaf-337	469	21	,	,	PUNCT
gujaf-337	469	22	&	&	CCONJ
gujaf-337	469	23	anastasov	anastasov	PROPN
gujaf-337	469	24	,	,	PUNCT
gujaf-337	469	25	y.	y.	PROPN
gujaf-337	469	26	(	(	PUNCT
gujaf-337	469	27	2010	2010	NUM
gujaf-337	469	28	)	)	PUNCT
gujaf-337	469	29	.	.	PUNCT
gujaf-337	470	1	determinants	determinant	NOUN
gujaf-337	470	2	of	of	ADP
gujaf-337	470	3	small	small	ADJ
gujaf-337	470	4	and	and	CCONJ
gujaf-337	470	5	medium	medium	ADJ
gujaf-337	470	6	sized	sized	ADJ
gujaf-337	470	7	fast	fast	ADJ
gujaf-337	470	8	growing	grow	VERB
gujaf-337	470	9	enterprises	enterprise	NOUN
gujaf-337	470	10	in	in	ADP
gujaf-337	470	11	central	central	ADJ
gujaf-337	470	12	and	and	CCONJ
gujaf-337	470	13	eastern	eastern	ADJ
gujaf-337	470	14	europe	europe	PROPN
gujaf-337	470	15	:	:	PUNCT
gujaf-337	471	1	a	a	DET
gujaf-337	471	2	panel	panel	NOUN
gujaf-337	471	3	data	data	VERB
gujaf-337	471	4	analysis	analysis	NOUN
gujaf-337	471	5	.	.	PUNCT
gujaf-337	472	1	financial	financial	ADJ
gujaf-337	472	2	theory	theory	NOUN
gujaf-337	472	3	and	and	CCONJ
gujaf-337	472	4	practice	practice	NOUN
gujaf-337	472	5	,	,	PUNCT
gujaf-337	472	6	34(3	34(3	NUM
gujaf-337	472	7	)	)	PUNCT
gujaf-337	472	8	,	,	PUNCT
gujaf-337	472	9	269	269	NUM
gujaf-337	472	10	-	-	SYM
gujaf-337	472	11	295	295	NUM
gujaf-337	472	12	.	.	PUNCT
gujaf-337	473	1	muthike	muthike	NOUN
gujaf-337	473	2	,	,	PUNCT
gujaf-337	473	3	s.	s.	PROPN
gujaf-337	473	4	w.	w.	PROPN
gujaf-337	473	5	(	(	PUNCT
gujaf-337	473	6	2017	2017	NUM
gujaf-337	473	7	)	)	PUNCT
gujaf-337	473	8	.	.	PUNCT
gujaf-337	474	1	relationship	relationship	NOUN
gujaf-337	474	2	between	between	ADP
gujaf-337	474	3	corporate	corporate	ADJ
gujaf-337	474	4	liquidity	liquidity	NOUN
gujaf-337	474	5	risk	risk	NOUN
gujaf-337	474	6	and	and	CCONJ
gujaf-337	474	7	solvency	solvency	NOUN
gujaf-337	474	8	of	of	ADP
gujaf-337	474	9	commercial	commercial	ADJ
gujaf-337	474	10	banks	bank	NOUN
gujaf-337	474	11	in	in	ADP
gujaf-337	474	12	kenya	kenya	PROPN
gujaf-337	474	13	(	(	PUNCT
gujaf-337	474	14	doctoral	doctoral	ADJ
gujaf-337	474	15	dissertation	dissertation	NOUN
gujaf-337	474	16	,	,	PUNCT
gujaf-337	474	17	university	university	NOUN
gujaf-337	474	18	of	of	ADP
gujaf-337	474	19	nairobi	nairobi	PROPN
gujaf-337	474	20	)	)	PUNCT
gujaf-337	474	21	.	.	PUNCT
gujaf-337	475	1	myers	myers	PROPN
gujaf-337	475	2	,	,	PUNCT
gujaf-337	475	3	s.	s.	PROPN
gujaf-337	475	4	c.	c.	PROPN
gujaf-337	475	5	&	&	CCONJ
gujaf-337	475	6	majluf	majluf	PROPN
gujaf-337	475	7	,	,	PUNCT
gujaf-337	475	8	n.	n.	PROPN
gujaf-337	475	9	s.	s.	PROPN
gujaf-337	475	10	(	(	PUNCT
gujaf-337	475	11	1984	1984	NUM
gujaf-337	475	12	)	)	PUNCT
gujaf-337	475	13	.	.	PUNCT
gujaf-337	476	1	corporate	corporate	ADJ
gujaf-337	476	2	financing	financing	NOUN
gujaf-337	476	3	and	and	CCONJ
gujaf-337	476	4	investment	investment	NOUN
gujaf-337	476	5	decisions	decision	NOUN
gujaf-337	476	6	when	when	SCONJ
gujaf-337	476	7	firms	firm	NOUN
gujaf-337	476	8	have	have	VERB
gujaf-337	476	9	information	information	NOUN
gujaf-337	476	10	that	that	SCONJ
gujaf-337	476	11	investors	investor	NOUN
gujaf-337	476	12	do	do	AUX
gujaf-337	476	13	not	not	PART
gujaf-337	476	14	have	have	VERB
gujaf-337	476	15	.	.	PUNCT
gujaf-337	477	1	journal	journal	NOUN
gujaf-337	477	2	of	of	ADP
gujaf-337	477	3	financial	financial	ADJ
gujaf-337	477	4	economics	economic	NOUN
gujaf-337	477	5	,	,	PUNCT
gujaf-337	477	6	13	13	NUM
gujaf-337	477	7	,	,	PUNCT
gujaf-337	477	8	187221	187221	NUM
gujaf-337	477	9	gusau	gusau	ADJ
gujaf-337	477	10	journal	journal	NOUN
gujaf-337	477	11	of	of	ADP
gujaf-337	477	12	accounting	accounting	NOUN
gujaf-337	477	13	and	and	CCONJ
gujaf-337	477	14	finance	finance	NOUN
gujaf-337	477	15	,	,	PUNCT
gujaf-337	477	16	vol	vol	NOUN
gujaf-337	477	17	.	.	PROPN
gujaf-337	477	18	5	5	NUM
gujaf-337	477	19	,	,	PUNCT
gujaf-337	477	20	issue	issue	NOUN
gujaf-337	477	21	2	2	NUM
gujaf-337	477	22	,	,	PUNCT
gujaf-337	477	23	october	october	PROPN
gujaf-337	477	24	,	,	PUNCT
gujaf-337	477	25	2024	2024	NUM
gujaf-337	477	26	330	330	NUM
gujaf-337	477	27	nigerian	nigerian	ADJ
gujaf-337	477	28	bureau	bureau	NOUN
gujaf-337	477	29	of	of	ADP
gujaf-337	477	30	statistics	statistic	NOUN
gujaf-337	477	31	(	(	PUNCT
gujaf-337	477	32	2020	2020	NUM
gujaf-337	477	33	)	)	PUNCT
gujaf-337	477	34	.	.	PUNCT
gujaf-337	478	1	healthcare	healthcare	NOUN
gujaf-337	478	2	sector	sector	NOUN
gujaf-337	478	3	.	.	PUNCT
gujaf-337	479	1	retrieved	retrieve	VERB
gujaf-337	479	2	from	from	ADP
gujaf-337	479	3	https://nigerianstat.gov.ng/elibrary	https://nigerianstat.gov.ng/elibrary	PROPN
gujaf-337	479	4	.	.	PUNCT
gujaf-337	480	1	novitasari	novitasari	PROPN
gujaf-337	480	2	,	,	PUNCT
gujaf-337	480	3	t.	t.	PROPN
gujaf-337	480	4	,	,	PUNCT
gujaf-337	480	5	&	&	CCONJ
gujaf-337	480	6	sunarto	sunarto	PROPN
gujaf-337	480	7	,	,	PUNCT
gujaf-337	480	8	.	.	PUNCT
gujaf-337	481	1	(	(	PUNCT
gujaf-337	481	2	2021	2021	NUM
gujaf-337	481	3	)	)	PUNCT
gujaf-337	481	4	.	.	PUNCT
gujaf-337	482	1	the	the	DET
gujaf-337	482	2	effect	effect	NOUN
gujaf-337	482	3	of	of	ADP
gujaf-337	482	4	capital	capital	NOUN
gujaf-337	482	5	structure	structure	NOUN
gujaf-337	482	6	,	,	PUNCT
gujaf-337	482	7	firm	firm	ADJ
gujaf-337	482	8	size	size	NOUN
gujaf-337	482	9	,	,	PUNCT
gujaf-337	482	10	firm	firm	ADJ
gujaf-337	482	11	growth	growth	NOUN
gujaf-337	482	12	,	,	PUNCT
gujaf-337	482	13	and	and	CCONJ
gujaf-337	482	14	profitability	profitability	NOUN
gujaf-337	482	15	on	on	ADP
gujaf-337	482	16	firm	firm	ADJ
gujaf-337	482	17	value	value	NOUN
gujaf-337	482	18	:	:	PUNCT
gujaf-337	482	19	empire	empire	NOUN
gujaf-337	482	20	study	study	NOUN
gujaf-337	482	21	on	on	ADP
gujaf-337	482	22	mining	mining	NOUN
gujaf-337	482	23	sector	sector	NOUN
gujaf-337	482	24	companies	company	NOUN
gujaf-337	482	25	listed	list	VERB
gujaf-337	482	26	on	on	ADP
gujaf-337	482	27	the	the	DET
gujaf-337	482	28	indonesia	indonesia	PROPN
gujaf-337	482	29	stock	stock	PROPN
gujaf-337	482	30	exchange	exchange	PROPN
gujaf-337	482	31	2015	2015	NUM
gujaf-337	482	32	-	-	SYM
gujaf-337	482	33	2020	2020	NUM
gujaf-337	482	34	.	.	PUNCT
gujaf-337	483	1	jurnal	jurnal	PROPN
gujaf-337	483	2	akuntansi	akuntansi	PROPN
gujaf-337	483	3	,	,	PUNCT
gujaf-337	483	4	audit	audit	NOUN
gujaf-337	483	5	dan	dan	PROPN
gujaf-337	483	6	sistem	sistem	PROPN
gujaf-337	483	7	informasi	informasi	PROPN
gujaf-337	483	8	akuntansi	akuntansi	PROPN
gujaf-337	483	9	,	,	PUNCT
gujaf-337	483	10	5(3	5(3	NUM
gujaf-337	483	11	)	)	PUNCT
gujaf-337	483	12	,	,	PUNCT
gujaf-337	483	13	512	512	NUM
gujaf-337	483	14	-	-	SYM
gujaf-337	483	15	525	525	NUM
gujaf-337	483	16	.	.	PUNCT
gujaf-337	484	1	doi;10.36555	doi;10.36555	PROPN
gujaf-337	484	2	/	/	SYM
gujaf-337	484	3	jasa.v5i3.1681	jasa.v5i3.1681	PROPN
gujaf-337	484	4	.	.	PROPN
gujaf-337	484	5	nurwulandari	nurwulandari	PROPN
gujaf-337	484	6	,	,	PUNCT
gujaf-337	484	7	a.	a.	NOUN
gujaf-337	484	8	(	(	PUNCT
gujaf-337	484	9	2021	2021	NUM
gujaf-337	484	10	)	)	PUNCT
gujaf-337	484	11	.	.	PUNCT
gujaf-337	485	1	effect	effect	NOUN
gujaf-337	485	2	of	of	ADP
gujaf-337	485	3	liquidity	liquidity	NOUN
gujaf-337	485	4	,	,	PUNCT
gujaf-337	485	5	profitability	profitability	NOUN
gujaf-337	485	6	,	,	PUNCT
gujaf-337	485	7	firm	firm	ADJ
gujaf-337	485	8	size	size	NOUN
gujaf-337	485	9	on	on	ADP
gujaf-337	485	10	firm	firm	ADJ
gujaf-337	485	11	value	value	NOUN
gujaf-337	485	12	with	with	ADP
gujaf-337	485	13	capital	capital	NOUN
gujaf-337	485	14	structure	structure	NOUN
gujaf-337	485	15	as	as	ADP
gujaf-337	485	16	intervening	intervene	VERB
gujaf-337	485	17	variable	variable	NOUN
gujaf-337	485	18	.	.	PUNCT
gujaf-337	486	1	jurnal	jurnal	ADJ
gujaf-337	486	2	iimiah	iimiah	PROPN
gujaf-337	486	3	akuntansi	akuntansi	PROPN
gujaf-337	486	4	,	,	PUNCT
gujaf-337	486	5	4(2	4(2	NUM
gujaf-337	486	6	)	)	PUNCT
gujaf-337	486	7	,	,	PUNCT
gujaf-337	486	8	257	257	NUM
gujaf-337	486	9	-	-	SYM
gujaf-337	486	10	271	271	NUM
gujaf-337	486	11	.	.	PUNCT
gujaf-337	487	1	nworie	nworie	ADJ
gujaf-337	487	2	,	,	PUNCT
gujaf-337	487	3	g.	g.	PROPN
gujaf-337	487	4	o.	o.	PROPN
gujaf-337	487	5	&	&	CCONJ
gujaf-337	487	6	agwaramgbo	agwaramgbo	PROPN
gujaf-337	487	7	,	,	PUNCT
gujaf-337	487	8	j.	j.	PROPN
gujaf-337	487	9	c.	c.	PROPN
gujaf-337	487	10	(	(	PUNCT
gujaf-337	487	11	2023	2023	NUM
gujaf-337	487	12	)	)	PUNCT
gujaf-337	487	13	.	.	PUNCT
gujaf-337	488	1	determining	determine	VERB
gujaf-337	488	2	the	the	DET
gujaf-337	488	3	financial	financial	ADJ
gujaf-337	488	4	performance	performance	NOUN
gujaf-337	488	5	of	of	ADP
gujaf-337	488	6	tier-1	tier-1	NUM
gujaf-337	488	7	deposit	deposit	NOUN
gujaf-337	488	8	money	money	NOUN
gujaf-337	488	9	banks	bank	NOUN
gujaf-337	488	10	in	in	ADP
gujaf-337	488	11	nigeria	nigeria	PROPN
gujaf-337	488	12	using	use	VERB
gujaf-337	488	13	bank	bank	NOUN
gujaf-337	488	14	liquidity	liquidity	NOUN
gujaf-337	488	15	.	.	PUNCT
gujaf-337	489	1	international	international	ADJ
gujaf-337	489	2	journal	journal	PROPN
gujaf-337	489	3	of	of	ADP
gujaf-337	489	4	academic	academic	ADJ
gujaf-337	489	5	management	management	NOUN
gujaf-337	489	6	science	science	NOUN
gujaf-337	489	7	research	research	NOUN
gujaf-337	489	8	,	,	PUNCT
gujaf-337	489	9	7(2	7(2	NUM
gujaf-337	489	10	)	)	PUNCT
gujaf-337	489	11	,	,	PUNCT
gujaf-337	489	12	166	166	NUM
gujaf-337	489	13	-	-	SYM
gujaf-337	489	14	181	181	NUM
gujaf-337	489	15	.	.	PUNCT
gujaf-337	490	1	http://ijeais.org/wpcontent/uploads/2023/2/ijamsr230213.pdf	http://ijeais.org/wpcontent/uploads/2023/2/ijamsr230213.pdf	PROPN
gujaf-337	490	2	.	.	PUNCT
gujaf-337	490	3	nworie	nworie	PROPN
gujaf-337	490	4	,	,	PUNCT
gujaf-337	490	5	g.	g.	PROPN
gujaf-337	490	6	o.	o.	PROPN
gujaf-337	490	7	,	,	PUNCT
gujaf-337	490	8	moedu	moedu	PROPN
gujaf-337	490	9	,	,	PUNCT
gujaf-337	490	10	v.	v.	PROPN
gujaf-337	490	11	o.	o.	PROPN
gujaf-337	490	12	,	,	PUNCT
gujaf-337	490	13	onyall	onyall	NOUN
gujaf-337	490	14	.	.	PUNCT
gujaf-337	491	1	c.	c.	PROPN
gujaf-337	491	2	i.	i.	PROPN
gujaf-337	491	3	(	(	PUNCT
gujaf-337	491	4	2023	2023	NUM
gujaf-337	491	5	)	)	PUNCT
gujaf-337	491	6	.	.	PUNCT
gujaf-337	492	1	contribution	contribution	NOUN
gujaf-337	492	2	of	of	ADP
gujaf-337	492	3	current	current	ADJ
gujaf-337	492	4	assets	asset	NOUN
gujaf-337	492	5	management	management	NOUN
gujaf-337	492	6	to	to	ADP
gujaf-337	492	7	the	the	DET
gujaf-337	492	8	financial	financial	ADJ
gujaf-337	492	9	performance	performance	NOUN
gujaf-337	492	10	of	of	ADP
gujaf-337	492	11	listed	list	VERB
gujaf-337	492	12	consumer	consumer	NOUN
gujaf-337	492	13	goods	good	NOUN
gujaf-337	492	14	firms	firm	NOUN
gujaf-337	492	15	in	in	ADP
gujaf-337	492	16	nigeria	nigeria	PROPN
gujaf-337	492	17	.	.	PUNCT
gujaf-337	493	1	international	international	ADJ
gujaf-337	493	2	journal	journal	PROPN
gujaf-337	493	3	of	of	ADP
gujaf-337	493	4	trend	trend	NOUN
gujaf-337	493	5	in	in	ADP
gujaf-337	493	6	scientific	scientific	ADJ
gujaf-337	493	7	research	research	NOUN
gujaf-337	493	8	and	and	CCONJ
gujaf-337	493	9	development	development	NOUN
gujaf-337	493	10	(	(	PUNCT
gujaf-337	493	11	ijtsrd	ijtsrd	NOUN
gujaf-337	493	12	)	)	PUNCT
gujaf-337	493	13	,	,	PUNCT
gujaf-337	493	14	7(1	7(1	NUM
gujaf-337	493	15	)	)	PUNCT
gujaf-337	493	16	,	,	PUNCT
gujaf-337	493	17	77	77	NUM
gujaf-337	493	18	-	-	SYM
gujaf-337	493	19	87	87	NUM
gujaf-337	493	20	.	.	PUNCT
gujaf-337	494	1	https://www.ijtsrd.com/papers/ijtsrd52600.pdf	https://www.ijtsrd.com/papers/ijtsrd52600.pdf	PROPN
gujaf-337	494	2	.	.	PUNCT
gujaf-337	495	1	pandey	pandey	PROPN
gujaf-337	495	2	,	,	PUNCT
gujaf-337	495	3	k.	k.	PROPN
gujaf-337	495	4	d.	d.	PROPN
gujaf-337	495	5	,	,	PUNCT
gujaf-337	495	6	&	&	CCONJ
gujaf-337	495	7	sahu	sahu	PROPN
gujaf-337	495	8	,	,	PUNCT
gujaf-337	495	9	t.	t.	PROPN
gujaf-337	495	10	n.	n.	PROPN
gujaf-337	495	11	(	(	PUNCT
gujaf-337	495	12	2017	2017	NUM
gujaf-337	495	13	)	)	PUNCT
gujaf-337	495	14	.	.	PUNCT
gujaf-337	496	1	financial	financial	ADJ
gujaf-337	496	2	leverage	leverage	NOUN
gujaf-337	496	3	,	,	PUNCT
gujaf-337	496	4	firm	firm	ADJ
gujaf-337	496	5	performance	performance	NOUN
gujaf-337	496	6	and	and	CCONJ
gujaf-337	496	7	value	value	NOUN
gujaf-337	496	8	:	:	PUNCT
gujaf-337	496	9	with	with	ADP
gujaf-337	496	10	reference	reference	NOUN
gujaf-337	496	11	to	to	ADP
gujaf-337	496	12	indian	indian	ADJ
gujaf-337	496	13	manufacturing	manufacturing	NOUN
gujaf-337	496	14	firms	firm	NOUN
gujaf-337	496	15	.	.	PUNCT
gujaf-337	497	1	asian	asian	ADJ
gujaf-337	497	2	journal	journal	PROPN
gujaf-337	497	3	of	of	ADP
gujaf-337	497	4	research	research	NOUN
gujaf-337	497	5	in	in	ADP
gujaf-337	497	6	banking	banking	NOUN
gujaf-337	497	7	and	and	CCONJ
gujaf-337	497	8	finance	finance	NOUN
gujaf-337	497	9	,	,	PUNCT
gujaf-337	497	10	7(7	7(7	NUM
gujaf-337	497	11	)	)	PUNCT
gujaf-337	497	12	,	,	PUNCT
gujaf-337	497	13	265	265	NUM
gujaf-337	497	14	-	-	SYM
gujaf-337	497	15	274	274	NUM
gujaf-337	497	16	.	.	PUNCT
gujaf-337	498	1	penrose	penrose	NOUN
gujaf-337	498	2	,	,	PUNCT
gujaf-337	498	3	e.	e.	PROPN
gujaf-337	498	4	t.	t.	PROPN
gujaf-337	498	5	(	(	PUNCT
gujaf-337	498	6	2009	2009	NUM
gujaf-337	498	7	)	)	PUNCT
gujaf-337	498	8	.	.	PUNCT
gujaf-337	499	1	the	the	DET
gujaf-337	499	2	theory	theory	NOUN
gujaf-337	499	3	of	of	ADP
gujaf-337	499	4	the	the	DET
gujaf-337	499	5	growth	growth	NOUN
gujaf-337	499	6	of	of	ADP
gujaf-337	499	7	the	the	DET
gujaf-337	499	8	firm	firm	NOUN
gujaf-337	499	9	.	.	PUNCT
gujaf-337	500	1	oxford	oxford	PROPN
gujaf-337	500	2	university	university	PROPN
gujaf-337	500	3	press	press	NOUN
gujaf-337	500	4	.	.	PUNCT
gujaf-337	501	1	pharmexcil	pharmexcil	PROPN
gujaf-337	501	2	.	.	PUNCT
gujaf-337	502	1	(	(	PUNCT
gujaf-337	502	2	2018	2018	NUM
gujaf-337	502	3	)	)	PUNCT
gujaf-337	502	4	.	.	PUNCT
gujaf-337	503	1	regulatory	regulatory	ADJ
gujaf-337	503	2	and	and	CCONJ
gujaf-337	503	3	profile	profile	NOUN
gujaf-337	503	4	of	of	ADP
gujaf-337	503	5	nigeria	nigeria	PROPN
gujaf-337	503	6	.	.	PUNCT
gujaf-337	504	1	retrieved	retrieve	VERB
gujaf-337	504	2	from	from	ADP
gujaf-337	504	3	https://pharmexcil.com/circulars/index/2018	https://pharmexcil.com/circulars/index/2018	NOUN
gujaf-337	504	4	.	.	PUNCT
gujaf-337	505	1	putra	putra	PROPN
gujaf-337	505	2	,	,	PUNCT
gujaf-337	505	3	d.	d.	PROPN
gujaf-337	505	4	c.	c.	PROPN
gujaf-337	505	5	(	(	PUNCT
gujaf-337	505	6	2021	2021	NUM
gujaf-337	505	7	)	)	PUNCT
gujaf-337	505	8	.	.	PUNCT
gujaf-337	506	1	the	the	DET
gujaf-337	506	2	effect	effect	NOUN
gujaf-337	506	3	of	of	ADP
gujaf-337	506	4	capital	capital	NOUN
gujaf-337	506	5	structure	structure	NOUN
gujaf-337	506	6	and	and	CCONJ
gujaf-337	506	7	liquidity	liquidity	NOUN
gujaf-337	506	8	on	on	ADP
gujaf-337	506	9	firm	firm	ADJ
gujaf-337	506	10	value	value	NOUN
gujaf-337	506	11	mediated	mediate	VERB
gujaf-337	506	12	by	by	ADP
gujaf-337	506	13	profitability	profitability	NOUN
gujaf-337	506	14	.	.	PUNCT
gujaf-337	507	1	journal	journal	PROPN
gujaf-337	507	2	on	on	ADP
gujaf-337	507	3	global	global	ADJ
gujaf-337	507	4	socio	socio	NOUN
gujaf-337	507	5	-	-	PUNCT
gujaf-337	507	6	economic	economic	ADJ
gujaf-337	507	7	dynamics	dynamic	NOUN
gujaf-337	507	8	,	,	PUNCT
gujaf-337	507	9	2(27	2(27	NUM
gujaf-337	507	10	)	)	PUNCT
gujaf-337	507	11	,	,	PUNCT
gujaf-337	507	12	26	26	NUM
gujaf-337	507	13	-	-	SYM
gujaf-337	507	14	34	34	NUM
gujaf-337	507	15	.	.	PUNCT
gujaf-337	508	1	radja	radja	PROPN
gujaf-337	508	2	,	,	PUNCT
gujaf-337	508	3	f.	f.	PROPN
gujaf-337	508	4	l.	l.	PROPN
gujaf-337	508	5	,	,	PUNCT
gujaf-337	508	6	artini	artini	PROPN
gujaf-337	508	7	,	,	PUNCT
gujaf-337	508	8	l.	l.	PROPN
gujaf-337	508	9	g.	g.	PROPN
gujaf-337	508	10	s.	s.	PROPN
gujaf-337	508	11	,	,	PUNCT
gujaf-337	508	12	&	&	CCONJ
gujaf-337	508	13	gede	gede	PROPN
gujaf-337	508	14	,	,	PUNCT
gujaf-337	508	15	s.	s.	PROPN
gujaf-337	508	16	(	(	PUNCT
gujaf-337	508	17	2020	2020	NUM
gujaf-337	508	18	)	)	PUNCT
gujaf-337	508	19	.	.	PUNCT
gujaf-337	509	1	the	the	DET
gujaf-337	509	2	effect	effect	NOUN
gujaf-337	509	3	of	of	ADP
gujaf-337	509	4	firm	firm	ADJ
gujaf-337	509	5	size	size	NOUN
gujaf-337	509	6	,	,	PUNCT
gujaf-337	509	7	profitability	profitability	NOUN
gujaf-337	509	8	and	and	CCONJ
gujaf-337	509	9	leverage	leverage	NOUN
gujaf-337	509	10	on	on	ADP
gujaf-337	509	11	firm	firm	ADJ
gujaf-337	509	12	value	value	NOUN
gujaf-337	509	13	.	.	PUNCT
gujaf-337	510	1	international	international	ADJ
gujaf-337	510	2	journal	journal	PROPN
gujaf-337	510	3	of	of	ADP
gujaf-337	510	4	economics	economic	NOUN
gujaf-337	510	5	and	and	CCONJ
gujaf-337	510	6	management	management	NOUN
gujaf-337	510	7	studies	study	NOUN
gujaf-337	510	8	,	,	PUNCT
gujaf-337	510	9	7(11	7(11	NUM
gujaf-337	510	10	)	)	PUNCT
gujaf-337	510	11	,	,	PUNCT
gujaf-337	510	12	18	18	NUM
gujaf-337	510	13	-	-	SYM
gujaf-337	510	14	24	24	NUM
gujaf-337	510	15	.	.	PUNCT
gujaf-337	511	1	reschiwati	reschiwati	PROPN
gujaf-337	511	2	,	,	PUNCT
gujaf-337	511	3	r.	r.	PROPN
gujaf-337	511	4	,	,	PUNCT
gujaf-337	511	5	syahdina	syahdina	PROPN
gujaf-337	511	6	,	,	PUNCT
gujaf-337	511	7	a.	a.	PROPN
gujaf-337	511	8	,	,	PUNCT
gujaf-337	511	9	&	&	CCONJ
gujaf-337	511	10	handayani	handayani	PROPN
gujaf-337	511	11	,	,	PUNCT
gujaf-337	511	12	s.	s.	PROPN
gujaf-337	511	13	(	(	PUNCT
gujaf-337	511	14	2020	2020	NUM
gujaf-337	511	15	)	)	PUNCT
gujaf-337	511	16	.	.	PUNCT
gujaf-337	512	1	effect	effect	NOUN
gujaf-337	512	2	of	of	ADP
gujaf-337	512	3	liquidity	liquidity	NOUN
gujaf-337	512	4	,	,	PUNCT
gujaf-337	512	5	profitability	profitability	NOUN
gujaf-337	512	6	,	,	PUNCT
gujaf-337	512	7	and	and	CCONJ
gujaf-337	512	8	size	size	NOUN
gujaf-337	512	9	of	of	ADP
gujaf-337	512	10	companies	company	NOUN
gujaf-337	512	11	on	on	ADP
gujaf-337	512	12	firm	firm	ADJ
gujaf-337	512	13	value	value	NOUN
gujaf-337	512	14	.	.	PUNCT
gujaf-337	513	1	utopiay	utopiay	ADJ
gujaf-337	513	2	praxis	praxis	PROPN
gujaf-337	513	3	latinoamericana	latinoamericana	PROPN
gujaf-337	513	4	,	,	PUNCT
gujaf-337	513	5	25(6	25(6	NOUN
gujaf-337	513	6	)	)	PUNCT
gujaf-337	513	7	,	,	PUNCT
gujaf-337	513	8	325	325	NUM
gujaf-337	513	9	-	-	SYM
gujaf-337	513	10	332	332	NUM
gujaf-337	513	11	.	.	PUNCT
gujaf-337	514	1	robson	robson	NOUN
gujaf-337	514	2	,	,	PUNCT
gujaf-337	514	3	p.	p.	PROPN
gujaf-337	514	4	j.	j.	PROPN
gujaf-337	514	5	a.	a.	PROPN
gujaf-337	514	6	,	,	PUNCT
gujaf-337	514	7	haugh	haugh	PROPN
gujaf-337	514	8	,	,	PUNCT
gujaf-337	514	9	h.	h.	PROPN
gujaf-337	514	10	m.	m.	PROPN
gujaf-337	514	11	,	,	PUNCT
gujaf-337	514	12	&	&	CCONJ
gujaf-337	514	13	obeng	obeng	PROPN
gujaf-337	514	14	,	,	PUNCT
gujaf-337	514	15	b.	b.	PROPN
gujaf-337	514	16	a.	a.	PROPN
gujaf-337	514	17	(	(	PUNCT
gujaf-337	514	18	2009	2009	NUM
gujaf-337	514	19	)	)	PUNCT
gujaf-337	514	20	.	.	PUNCT
gujaf-337	515	1	entrepreneurship	entrepreneurship	NOUN
gujaf-337	515	2	and	and	CCONJ
gujaf-337	515	3	innovation	innovation	NOUN
gujaf-337	515	4	in	in	ADP
gujaf-337	515	5	ghana	ghana	PROPN
gujaf-337	515	6	:	:	PUNCT
gujaf-337	515	7	enterprising	enterprise	VERB
gujaf-337	515	8	africa	africa	PROPN
gujaf-337	515	9	.	.	PUNCT
gujaf-337	516	1	small	small	ADJ
gujaf-337	516	2	business	business	NOUN
gujaf-337	516	3	economics	economic	NOUN
gujaf-337	516	4	,	,	PUNCT
gujaf-337	516	5	32	32	NUM
gujaf-337	516	6	,	,	PUNCT
gujaf-337	516	7	331	331	NUM
gujaf-337	516	8	-	-	SYM
gujaf-337	516	9	350	350	NUM
gujaf-337	516	10	.	.	PUNCT
gujaf-337	517	1	sani	sani	PROPN
gujaf-337	517	2	,	,	PUNCT
gujaf-337	517	3	s.	s.	PROPN
gujaf-337	517	4	,	,	PUNCT
gujaf-337	517	5	&	&	CCONJ
gujaf-337	517	6	abubakar	abubakar	PROPN
gujaf-337	517	7	,	,	PUNCT
gujaf-337	517	8	k.	k.	PROPN
gujaf-337	517	9	s.	s.	PROPN
gujaf-337	517	10	(	(	PUNCT
gujaf-337	517	11	2022	2022	NUM
gujaf-337	517	12	)	)	PUNCT
gujaf-337	517	13	.	.	PUNCT
gujaf-337	518	1	analysis	analysis	NOUN
gujaf-337	518	2	of	of	ADP
gujaf-337	518	3	the	the	DET
gujaf-337	518	4	effect	effect	NOUN
gujaf-337	518	5	of	of	ADP
gujaf-337	518	6	sales	sale	NOUN
gujaf-337	518	7	growth	growth	NOUN
gujaf-337	518	8	and	and	CCONJ
gujaf-337	518	9	managerial	managerial	ADJ
gujaf-337	518	10	efficiency	efficiency	NOUN
gujaf-337	518	11	on	on	ADP
gujaf-337	518	12	the	the	DET
gujaf-337	518	13	profitability	profitability	NOUN
gujaf-337	518	14	of	of	ADP
gujaf-337	518	15	healthcare	healthcare	NOUN
gujaf-337	518	16	firms	firm	NOUN
gujaf-337	518	17	in	in	ADP
gujaf-337	518	18	nigeria	nigeria	PROPN
gujaf-337	518	19	.	.	PUNCT
gujaf-337	519	1	umyu	umyu	PROPN
gujaf-337	519	2	journal	journal	PROPN
gujaf-337	519	3	of	of	ADP
gujaf-337	519	4	accounting	accounting	NOUN
gujaf-337	519	5	and	and	CCONJ
gujaf-337	519	6	finance	finance	NOUN
gujaf-337	519	7	research	research	NOUN
gujaf-337	519	8	,	,	PUNCT
gujaf-337	519	9	4(2	4(2	NUM
gujaf-337	519	10	)	)	PUNCT
gujaf-337	519	11	,	,	PUNCT
gujaf-337	519	12	1	1	NUM
gujaf-337	519	13	-	-	SYM
gujaf-337	519	14	15	15	NUM
gujaf-337	519	15	.	.	PUNCT
gujaf-337	520	1	senan	senan	NOUN
gujaf-337	520	2	,	,	PUNCT
gujaf-337	520	3	n.	n.	PROPN
gujaf-337	520	4	a.	a.	NOUN
gujaf-337	520	5	m.	m.	PROPN
gujaf-337	520	6	,	,	PUNCT
gujaf-337	520	7	ahmad	ahmad	PROPN
gujaf-337	520	8	,	,	PUNCT
gujaf-337	520	9	a.	a.	NOUN
gujaf-337	520	10	,	,	PUNCT
gujaf-337	520	11	anagreh	anagreh	NOUN
gujaf-337	520	12	,	,	PUNCT
gujaf-337	520	13	s.	s.	PROPN
gujaf-337	520	14	,	,	PUNCT
gujaf-337	520	15	tabash	tabash	PROPN
gujaf-337	520	16	,	,	PUNCT
gujaf-337	520	17	m.	m.	NOUN
gujaf-337	520	18	i.	i.	PROPN
gujaf-337	520	19	,	,	PUNCT
gujaf-337	520	20	&	&	CCONJ
gujaf-337	520	21	al	al	PROPN
gujaf-337	520	22	-	-	PUNCT
gujaf-337	520	23	homaidi	homaidi	PROPN
gujaf-337	520	24	,	,	PUNCT
gujaf-337	520	25	e.	e.	PROPN
gujaf-337	520	26	a.	a.	PROPN
gujaf-337	520	27	(	(	PUNCT
gujaf-337	520	28	2021	2021	NUM
gujaf-337	520	29	)	)	PUNCT
gujaf-337	520	30	.	.	PUNCT
gujaf-337	521	1	an	an	DET
gujaf-337	521	2	empirical	empirical	ADJ
gujaf-337	521	3	analysis	analysis	NOUN
gujaf-337	521	4	of	of	ADP
gujaf-337	521	5	financial	financial	ADJ
gujaf-337	521	6	leverage	leverage	NOUN
gujaf-337	521	7	and	and	CCONJ
gujaf-337	521	8	financial	financial	ADJ
gujaf-337	521	9	performance	performance	NOUN
gujaf-337	521	10	:	:	PUNCT
gujaf-337	521	11	empirical	empirical	ADJ
gujaf-337	521	12	evidence	evidence	NOUN
gujaf-337	521	13	from	from	ADP
gujaf-337	521	14	indian	indian	ADJ
gujaf-337	521	15	listed	list	VERB
gujaf-337	521	16	firms	firm	NOUN
gujaf-337	521	17	.	.	PUNCT
gujaf-337	522	1	investment	investment	NOUN
gujaf-337	522	2	management	management	NOUN
gujaf-337	522	3	and	and	CCONJ
gujaf-337	522	4	financial	financial	ADJ
gujaf-337	522	5	innovations	innovation	NOUN
gujaf-337	522	6	,	,	PUNCT
gujaf-337	522	7	18(2	18(2	NUM
gujaf-337	522	8	)	)	PUNCT
gujaf-337	522	9	,	,	PUNCT
gujaf-337	522	10	322	322	NUM
gujaf-337	522	11	-	-	SYM
gujaf-337	522	12	334	334	NUM
gujaf-337	522	13	.	.	PUNCT
gujaf-337	523	1	silva	silva	PROPN
gujaf-337	523	2	,	,	PUNCT
gujaf-337	523	3	m.	m.	NOUN
gujaf-337	523	4	,	,	PUNCT
gujaf-337	523	5	mota	mota	NOUN
gujaf-337	523	6	,	,	PUNCT
gujaf-337	523	7	m.	m.	NOUN
gujaf-337	523	8	x.	x.	PROPN
gujaf-337	523	9	,	,	PUNCT
gujaf-337	523	10	&	&	CCONJ
gujaf-337	523	11	serrasqueiro	serrasqueiro	PROPN
gujaf-337	523	12	,	,	PUNCT
gujaf-337	523	13	z.	z.	PROPN
gujaf-337	523	14	(	(	PUNCT
gujaf-337	523	15	2019	2019	NUM
gujaf-337	523	16	)	)	PUNCT
gujaf-337	523	17	.	.	PUNCT
gujaf-337	524	1	the	the	DET
gujaf-337	524	2	impact	impact	NOUN
gujaf-337	524	3	of	of	ADP
gujaf-337	524	4	firm	firm	ADJ
gujaf-337	524	5	-	-	PUNCT
gujaf-337	524	6	level	level	NOUN
gujaf-337	524	7	factors	factor	NOUN
gujaf-337	524	8	on	on	ADP
gujaf-337	524	9	the	the	DET
gujaf-337	524	10	growth	growth	NOUN
gujaf-337	524	11	of	of	ADP
gujaf-337	524	12	portuguese	portuguese	ADJ
gujaf-337	524	13	non	non	ADJ
gujaf-337	524	14	-	-	ADJ
gujaf-337	524	15	financial	financial	ADJ
gujaf-337	524	16	firms	firm	NOUN
gujaf-337	524	17	.	.	PUNCT
gujaf-337	525	1	research	research	NOUN
gujaf-337	525	2	in	in	ADP
gujaf-337	525	3	international	international	ADJ
gujaf-337	525	4	business	business	NOUN
gujaf-337	525	5	and	and	CCONJ
gujaf-337	525	6	finance	finance	NOUN
gujaf-337	525	7	,	,	PUNCT
gujaf-337	525	8	47	47	NUM
gujaf-337	525	9	,	,	PUNCT
gujaf-337	525	10	460	460	NUM
gujaf-337	525	11	-	-	SYM
gujaf-337	525	12	470	470	NUM
gujaf-337	525	13	.	.	PUNCT
gujaf-337	526	1	https://nigerianstat.gov.ng/elibrary	https://nigerianstat.gov.ng/elibrary	PROPN
gujaf-337	526	2	http://ijeais.org/wpcontent/uploads/2023/2/ijamsr230213.pdf	http://ijeais.org/wpcontent/uploads/2023/2/ijamsr230213.pdf	PROPN
gujaf-337	526	3	https://www.ijtsrd.com/papers/ijtsrd52600.pdf	https://www.ijtsrd.com/papers/ijtsrd52600.pdf	NOUN
gujaf-337	526	4	https://pharmexcil.com/circulars/index/2018	https://pharmexcil.com/circulars/index/2018	VERB
gujaf-337	526	5	gusau	gusau	ADJ
gujaf-337	526	6	journal	journal	NOUN
gujaf-337	526	7	of	of	ADP
gujaf-337	526	8	accounting	accounting	NOUN
gujaf-337	526	9	and	and	CCONJ
gujaf-337	526	10	finance	finance	NOUN
gujaf-337	526	11	,	,	PUNCT
gujaf-337	526	12	vol	vol	NOUN
gujaf-337	526	13	.	.	PROPN
gujaf-337	526	14	5	5	NUM
gujaf-337	526	15	,	,	PUNCT
gujaf-337	526	16	issue	issue	NOUN
gujaf-337	526	17	2	2	NUM
gujaf-337	526	18	,	,	PUNCT
gujaf-337	526	19	october	october	PROPN
gujaf-337	526	20	,	,	PUNCT
gujaf-337	526	21	2024	2024	NUM
gujaf-337	526	22	331	331	NUM
gujaf-337	526	23	sudiyatno	sudiyatno	PROPN
gujaf-337	526	24	,	,	PUNCT
gujaf-337	526	25	b.	b.	PROPN
gujaf-337	526	26	,	,	PUNCT
gujaf-337	526	27	puspitasari	puspitasari	PROPN
gujaf-337	526	28	,	,	PUNCT
gujaf-337	526	29	e.	e.	PROPN
gujaf-337	526	30	,	,	PUNCT
gujaf-337	526	31	suwarti	suwarti	NOUN
gujaf-337	526	32	,	,	PUNCT
gujaf-337	526	33	t.	t.	PROPN
gujaf-337	526	34	,	,	PUNCT
gujaf-337	526	35	&	&	CCONJ
gujaf-337	526	36	asyif	asyif	NOUN
gujaf-337	526	37	,	,	PUNCT
gujaf-337	526	38	m.	m.	NOUN
gujaf-337	526	39	m.	m.	NOUN
gujaf-337	526	40	(	(	PUNCT
gujaf-337	526	41	2020	2020	NUM
gujaf-337	526	42	)	)	PUNCT
gujaf-337	526	43	.	.	PUNCT
gujaf-337	527	1	determinants	determinant	NOUN
gujaf-337	527	2	of	of	ADP
gujaf-337	527	3	firm	firm	ADJ
gujaf-337	527	4	value	value	NOUN
gujaf-337	527	5	and	and	CCONJ
gujaf-337	527	6	profitability	profitability	NOUN
gujaf-337	527	7	:	:	PUNCT
gujaf-337	527	8	evidence	evidence	NOUN
gujaf-337	527	9	from	from	ADP
gujaf-337	527	10	indonesia	indonesia	PROPN
gujaf-337	527	11	.	.	PUNCT
gujaf-337	528	1	the	the	DET
gujaf-337	528	2	journal	journal	NOUN
gujaf-337	528	3	of	of	ADP
gujaf-337	528	4	asian	asian	ADJ
gujaf-337	528	5	finance	finance	NOUN
gujaf-337	528	6	,	,	PUNCT
gujaf-337	528	7	economics	economic	NOUN
gujaf-337	528	8	and	and	CCONJ
gujaf-337	528	9	business	business	NOUN
gujaf-337	528	10	,	,	PUNCT
gujaf-337	528	11	7(11	7(11	NUM
gujaf-337	528	12	)	)	PUNCT
gujaf-337	528	13	,	,	PUNCT
gujaf-337	528	14	769	769	NUM
gujaf-337	528	15	-	-	SYM
gujaf-337	528	16	778	778	NUM
gujaf-337	528	17	.	.	PUNCT
gujaf-337	529	1	sudrajat	sudrajat	PROPN
gujaf-337	529	2	,	,	PUNCT
gujaf-337	529	3	j.	j.	PROPN
gujaf-337	529	4	,	,	PUNCT
gujaf-337	529	5	&	&	CCONJ
gujaf-337	529	6	setiyawati	setiyawati	PROPN
gujaf-337	529	7	,	,	PUNCT
gujaf-337	529	8	h.	h.	PROPN
gujaf-337	529	9	(	(	PUNCT
gujaf-337	529	10	2021	2021	NUM
gujaf-337	529	11	)	)	PUNCT
gujaf-337	529	12	.	.	PUNCT
gujaf-337	530	1	role	role	NOUN
gujaf-337	530	2	of	of	ADP
gujaf-337	530	3	firm	firm	ADJ
gujaf-337	530	4	size	size	NOUN
gujaf-337	530	5	and	and	CCONJ
gujaf-337	530	6	profitability	profitability	NOUN
gujaf-337	530	7	on	on	ADP
gujaf-337	530	8	capital	capital	NOUN
gujaf-337	530	9	structures	structure	NOUN
gujaf-337	530	10	and	and	CCONJ
gujaf-337	530	11	its	its	PRON
gujaf-337	530	12	impact	impact	NOUN
gujaf-337	530	13	over	over	ADP
gujaf-337	530	14	firm	firm	ADJ
gujaf-337	530	15	value	value	NOUN
gujaf-337	530	16	.	.	PUNCT
gujaf-337	531	1	dinasti	dinasti	PROPN
gujaf-337	531	2	international	international	PROPN
gujaf-337	531	3	journal	journal	PROPN
gujaf-337	531	4	of	of	ADP
gujaf-337	531	5	economics	economic	NOUN
gujaf-337	531	6	,	,	PUNCT
gujaf-337	531	7	finance	finance	NOUN
gujaf-337	531	8	and	and	CCONJ
gujaf-337	531	9	accounting	accounting	NOUN
gujaf-337	531	10	,	,	PUNCT
gujaf-337	531	11	2(1	2(1	NUM
gujaf-337	531	12	)	)	PUNCT
gujaf-337	531	13	,	,	PUNCT
gujaf-337	531	14	13	13	NUM
gujaf-337	531	15	-	-	SYM
gujaf-337	531	16	27	27	NUM
gujaf-337	531	17	.	.	PUNCT
gujaf-337	532	1	https://doi.org/10.38035/dijefa.v2i1	https://doi.org/10.38035/dijefa.v2i1	NUM
gujaf-337	532	2	.	.	PUNCT
gujaf-337	533	1	susilo	susilo	ADJ
gujaf-337	533	2	,	,	PUNCT
gujaf-337	533	3	t.	t.	PROPN
gujaf-337	533	4	p.	p.	PROPN
gujaf-337	533	5	(	(	PUNCT
gujaf-337	533	6	2022	2022	NUM
gujaf-337	533	7	)	)	PUNCT
gujaf-337	533	8	.	.	PUNCT
gujaf-337	534	1	the	the	DET
gujaf-337	534	2	effect	effect	NOUN
gujaf-337	534	3	of	of	ADP
gujaf-337	534	4	liquidity	liquidity	NOUN
gujaf-337	534	5	on	on	ADP
gujaf-337	534	6	firm	firm	ADJ
gujaf-337	534	7	value	value	NOUN
gujaf-337	534	8	with	with	ADP
gujaf-337	534	9	profitability	profitability	NOUN
gujaf-337	534	10	as	as	ADP
gujaf-337	534	11	moderating	moderate	VERB
gujaf-337	534	12	variable	variable	NOUN
gujaf-337	534	13	.	.	PUNCT
gujaf-337	535	1	journal	journal	PROPN
gujaf-337	535	2	of	of	ADP
gujaf-337	535	3	economics	economic	NOUN
gujaf-337	535	4	,	,	PUNCT
gujaf-337	535	5	finance	finance	NOUN
gujaf-337	535	6	and	and	CCONJ
gujaf-337	535	7	management	management	NOUN
gujaf-337	535	8	studies	study	NOUN
gujaf-337	535	9	,	,	PUNCT
gujaf-337	535	10	5(12	5(12	NUM
gujaf-337	535	11	)	)	PUNCT
gujaf-337	535	12	,	,	PUNCT
gujaf-337	535	13	3763	3763	NUM
gujaf-337	535	14	-	-	SYM
gujaf-337	535	15	3768	3768	NUM
gujaf-337	535	16	.	.	PUNCT
gujaf-337	536	1	doi	doi	NOUN
gujaf-337	536	2	:	:	PUNCT
gujaf-337	536	3	10.47191	10.47191	NUM
gujaf-337	536	4	/	/	SYM
gujaf-337	536	5	jefms	jefms	PROPN
gujaf-337	536	6	/	/	SYM
gujaf-337	536	7	v5	v5	NOUN
gujaf-337	536	8	-	-	PUNCT
gujaf-337	536	9	i12	i12	NOUN
gujaf-337	536	10	-	-	PUNCT
gujaf-337	536	11	38	38	NUM
gujaf-337	536	12	.	.	PUNCT
gujaf-337	537	1	wahyudi	wahyudi	NOUN
gujaf-337	537	2	,	,	PUNCT
gujaf-337	537	3	s.	s.	PROPN
gujaf-337	537	4	m.	m.	PROPN
gujaf-337	537	5	(	(	PUNCT
gujaf-337	537	6	2020	2020	NUM
gujaf-337	537	7	)	)	PUNCT
gujaf-337	537	8	.	.	PUNCT
gujaf-337	538	1	effect	effect	NOUN
gujaf-337	538	2	of	of	ADP
gujaf-337	538	3	leverage	leverage	NOUN
gujaf-337	538	4	,	,	PUNCT
gujaf-337	538	5	profitability	profitability	NOUN
gujaf-337	538	6	,	,	PUNCT
gujaf-337	538	7	sales	sale	NOUN
gujaf-337	538	8	growth	growth	NOUN
gujaf-337	538	9	toward	toward	ADP
gujaf-337	538	10	company	company	NOUN
gujaf-337	538	11	values	value	NOUN
gujaf-337	538	12	.	.	PUNCT
gujaf-337	539	1	international	international	ADJ
gujaf-337	539	2	journal	journal	PROPN
gujaf-337	539	3	of	of	ADP
gujaf-337	539	4	management	management	NOUN
gujaf-337	539	5	studies	study	NOUN
gujaf-337	539	6	and	and	CCONJ
gujaf-337	539	7	social	social	ADJ
gujaf-337	539	8	science	science	NOUN
gujaf-337	539	9	research	research	NOUN
gujaf-337	539	10	,	,	PUNCT
gujaf-337	539	11	2(4	2(4	NUM
gujaf-337	539	12	)	)	PUNCT
gujaf-337	539	13	,	,	PUNCT
gujaf-337	539	14	161169	161169	NUM
gujaf-337	539	15	.	.	PUNCT
gujaf-337	540	1	wangsih	wangsih	PROPN
gujaf-337	540	2	,	,	PUNCT
gujaf-337	540	3	i.	i.	PROPN
gujaf-337	540	4	c.	c.	PROPN
gujaf-337	540	5	,	,	PUNCT
gujaf-337	540	6	yanti	yanti	PROPN
gujaf-337	540	7	,	,	PUNCT
gujaf-337	540	8	d.	d.	PROPN
gujaf-337	540	9	r.	r.	PROPN
gujaf-337	540	10	,	,	PUNCT
gujaf-337	540	11	yohana	yohana	PROPN
gujaf-337	540	12	,	,	PUNCT
gujaf-337	540	13	y.	y.	PROPN
gujaf-337	540	14	,	,	PUNCT
gujaf-337	540	15	kalbuana	kalbuana	PROPN
gujaf-337	540	16	,	,	PUNCT
gujaf-337	540	17	n.	n.	NOUN
gujaf-337	540	18	,	,	PUNCT
gujaf-337	540	19	&	&	CCONJ
gujaf-337	540	20	cahyadi	cahyadi	PROPN
gujaf-337	540	21	,	,	PUNCT
gujaf-337	540	22	c.	c.	PROPN
gujaf-337	540	23	i.	i.	PROPN
gujaf-337	540	24	(	(	PUNCT
gujaf-337	540	25	2021	2021	NUM
gujaf-337	540	26	)	)	PUNCT
gujaf-337	540	27	.	.	PUNCT
gujaf-337	541	1	influence	influence	NOUN
gujaf-337	541	2	of	of	ADP
gujaf-337	541	3	leverage	leverage	NOUN
gujaf-337	541	4	,	,	PUNCT
gujaf-337	541	5	firm	firm	ADJ
gujaf-337	541	6	size	size	NOUN
gujaf-337	541	7	,	,	PUNCT
gujaf-337	541	8	on	on	ADP
gujaf-337	541	9	sales	sale	NOUN
gujaf-337	541	10	growth	growth	NOUN
gujaf-337	541	11	.	.	PUNCT
gujaf-337	542	1	international	international	ADJ
gujaf-337	542	2	journal	journal	PROPN
gujaf-337	542	3	of	of	ADP
gujaf-337	542	4	economics	economic	NOUN
gujaf-337	542	5	,	,	PUNCT
gujaf-337	542	6	business	business	NOUN
gujaf-337	542	7	and	and	CCONJ
gujaf-337	542	8	accounting	accounting	NOUN
gujaf-337	542	9	research	research	NOUN
gujaf-337	542	10	,	,	PUNCT
gujaf-337	542	11	5(4	5(4	NUM
gujaf-337	542	12	)	)	PUNCT
gujaf-337	542	13	,	,	PUNCT
gujaf-337	542	14	134	134	NUM
gujaf-337	542	15	-	-	SYM
gujaf-337	542	16	142	142	NUM
gujaf-337	542	17	.	.	PUNCT
gujaf-337	543	1	world	world	PROPN
gujaf-337	543	2	health	health	PROPN
gujaf-337	543	3	organization	organization	PROPN
gujaf-337	543	4	.	.	PUNCT
gujaf-337	544	1	(	(	PUNCT
gujaf-337	544	2	2021	2021	NUM
gujaf-337	544	3	)	)	PUNCT
gujaf-337	544	4	.	.	PUNCT
gujaf-337	545	1	world	world	PROPN
gujaf-337	545	2	health	health	PROPN
gujaf-337	545	3	statistics	statistic	NOUN
gujaf-337	545	4	2021	2021	NUM
gujaf-337	545	5	:	:	PUNCT
gujaf-337	545	6	monitoring	monitor	VERB
gujaf-337	545	7	health	health	NOUN
gujaf-337	545	8	for	for	ADP
gujaf-337	545	9	the	the	DET
gujaf-337	545	10	sdgs	sdgs	ADJ
gujaf-337	545	11	,	,	PUNCT
gujaf-337	545	12	sustainable	sustainable	ADJ
gujaf-337	545	13	development	development	NOUN
gujaf-337	545	14	goals	goal	NOUN
gujaf-337	545	15	.	.	PUNCT
gujaf-337	546	1	retrieved	retrieve	VERB
gujaf-337	546	2	from	from	ADP
gujaf-337	546	3	https://www.who.int/publications/i/item/9789240005105	https://www.who.int/publications/i/item/9789240005105	NOUN
gujaf-337	546	4	.	.	PUNCT
gujaf-337	547	1	yadav	yadav	PROPN
gujaf-337	547	2	,	,	PUNCT
gujaf-337	547	3	i.	i.	PROPN
gujaf-337	547	4	s.	s.	PROPN
gujaf-337	547	5	,	,	PUNCT
gujaf-337	547	6	pahi	pahi	PROPN
gujaf-337	547	7	,	,	PUNCT
gujaf-337	547	8	d.	d.	PROPN
gujaf-337	547	9	,	,	PUNCT
gujaf-337	547	10	&	&	CCONJ
gujaf-337	547	11	gangakhedkar	gangakhedkar	PROPN
gujaf-337	547	12	,	,	PUNCT
gujaf-337	547	13	r.	r.	PROPN
gujaf-337	547	14	(	(	PUNCT
gujaf-337	547	15	2021	2021	NUM
gujaf-337	547	16	)	)	PUNCT
gujaf-337	547	17	.	.	PUNCT
gujaf-337	548	1	the	the	DET
gujaf-337	548	2	nexus	nexus	NOUN
gujaf-337	548	3	between	between	ADP
gujaf-337	548	4	firm	firm	ADJ
gujaf-337	548	5	size	size	NOUN
gujaf-337	548	6	,	,	PUNCT
gujaf-337	548	7	growth	growth	NOUN
gujaf-337	548	8	and	and	CCONJ
gujaf-337	548	9	profitability	profitability	NOUN
gujaf-337	548	10	:	:	PUNCT
gujaf-337	548	11	new	new	ADJ
gujaf-337	548	12	panel	panel	NOUN
gujaf-337	548	13	data	data	VERB
gujaf-337	548	14	evidence	evidence	NOUN
gujaf-337	548	15	from	from	ADP
gujaf-337	548	16	asia	asia	PROPN
gujaf-337	548	17	-	-	PUNCT
gujaf-337	548	18	pacific	pacific	ADJ
gujaf-337	548	19	markets	market	NOUN
gujaf-337	548	20	.	.	PUNCT
gujaf-337	549	1	european	european	ADJ
gujaf-337	549	2	journal	journal	PROPN
gujaf-337	549	3	of	of	ADP
gujaf-337	549	4	management	management	NOUN
gujaf-337	549	5	and	and	CCONJ
gujaf-337	549	6	business	business	NOUN
gujaf-337	549	7	economics	economic	NOUN
gujaf-337	549	8	,	,	PUNCT
gujaf-337	549	9	31(1	31(1	NUM
gujaf-337	549	10	)	)	PUNCT
gujaf-337	549	11	,	,	PUNCT
gujaf-337	549	12	115	115	NUM
gujaf-337	549	13	-	-	SYM
gujaf-337	549	14	140	140	NUM
gujaf-337	549	15	.	.	PUNCT
gujaf-337	550	1	zhou	zhou	PROPN
gujaf-337	550	2	,	,	PUNCT
gujaf-337	550	3	l.	l.	PROPN
gujaf-337	550	4	,	,	PUNCT
gujaf-337	550	5	ampon	ampon	ADV
gujaf-337	550	6	-	-	PUNCT
gujaf-337	550	7	wireko	wireko	PROPN
gujaf-337	550	8	,	,	PUNCT
gujaf-337	550	9	s.	s.	PROPN
gujaf-337	550	10	,	,	PUNCT
gujaf-337	550	11	antwi	antwi	PROPN
gujaf-337	550	12	,	,	PUNCT
gujaf-337	550	13	h.	h.	PROPN
gujaf-337	550	14	a.	a.	PROPN
gujaf-337	550	15	,	,	PUNCT
gujaf-337	550	16	xu	xu	PROPN
gujaf-337	550	17	,	,	PUNCT
gujaf-337	550	18	x.	x.	PROPN
gujaf-337	550	19	,	,	PUNCT
gujaf-337	550	20	salman	salman	PROPN
gujaf-337	550	21	,	,	PUNCT
gujaf-337	550	22	m.	m.	NOUN
gujaf-337	550	23	,	,	PUNCT
gujaf-337	550	24	antwi	antwi	ADJ
gujaf-337	550	25	,	,	PUNCT
gujaf-337	550	26	m.	m.	NOUN
gujaf-337	550	27	o.	o.	PROPN
gujaf-337	550	28	,	,	PUNCT
gujaf-337	550	29	&	&	CCONJ
gujaf-337	550	30	afua	afua	PROPN
gujaf-337	550	31	,	,	PUNCT
gujaf-337	550	32	t.	t.	PROPN
gujaf-337	550	33	m.	m.	PROPN
gujaf-337	550	34	n.	n.	PROPN
gujaf-337	550	35	(	(	PUNCT
gujaf-337	550	36	2020	2020	NUM
gujaf-337	550	37	)	)	PUNCT
gujaf-337	550	38	.	.	PUNCT
gujaf-337	551	1	an	an	DET
gujaf-337	551	2	empirical	empirical	ADJ
gujaf-337	551	3	study	study	NOUN
gujaf-337	551	4	on	on	ADP
gujaf-337	551	5	the	the	DET
gujaf-337	551	6	determinants	determinant	NOUN
gujaf-337	551	7	of	of	ADP
gujaf-337	551	8	healthcare	healthcare	NOUN
gujaf-337	551	9	expenses	expense	NOUN
gujaf-337	551	10	in	in	ADP
gujaf-337	551	11	emerging	emerge	VERB
gujaf-337	551	12	economies	economy	NOUN
gujaf-337	551	13	.	.	PUNCT
gujaf-337	552	1	bmc	bmc	PROPN
gujaf-337	552	2	health	health	PROPN
gujaf-337	552	3	services	service	NOUN
gujaf-337	552	4	research	research	NOUN
gujaf-337	552	5	,	,	PUNCT
gujaf-337	552	6	20	20	NUM
gujaf-337	552	7	,	,	PUNCT
gujaf-337	552	8	1	1	NUM
gujaf-337	552	9	-	-	SYM
gujaf-337	552	10	16	16	NUM
gujaf-337	552	11	.	.	PUNCT
gujaf-337	553	1	zuhroh	zuhroh	PROPN
gujaf-337	553	2	,	,	PUNCT
gujaf-337	553	3	i.	i.	PROPN
gujaf-337	553	4	(	(	PUNCT
gujaf-337	553	5	2019	2019	NUM
gujaf-337	553	6	)	)	PUNCT
gujaf-337	553	7	.	.	PUNCT
gujaf-337	554	1	the	the	DET
gujaf-337	554	2	effects	effect	NOUN
gujaf-337	554	3	of	of	ADP
gujaf-337	554	4	liquidity	liquidity	NOUN
gujaf-337	554	5	,	,	PUNCT
gujaf-337	554	6	firm	firm	ADJ
gujaf-337	554	7	size	size	NOUN
gujaf-337	554	8	and	and	CCONJ
gujaf-337	554	9	profitability	profitability	NOUN
gujaf-337	554	10	on	on	ADP
gujaf-337	554	11	the	the	DET
gujaf-337	554	12	firm	firm	ADJ
gujaf-337	554	13	value	value	NOUN
gujaf-337	554	14	with	with	ADP
gujaf-337	554	15	media	medium	NOUN
gujaf-337	554	16	leverage	leverage	NOUN
gujaf-337	554	17	.	.	PUNCT
gujaf-337	555	1	the	the	DET
gujaf-337	555	2	international	international	ADJ
gujaf-337	555	3	conference	conference	NOUN
gujaf-337	555	4	on	on	ADP
gujaf-337	555	5	islamic	islamic	ADJ
gujaf-337	555	6	economics	economic	NOUN
gujaf-337	555	7	,	,	PUNCT
gujaf-337	555	8	business	business	NOUN
gujaf-337	555	9	and	and	CCONJ
gujaf-337	555	10	philanthropy	philanthropy	NOUN
gujaf-337	555	11	(	(	PUNCT
gujaf-337	555	12	iciebp	iciebp	ADJ
gujaf-337	555	13	)	)	PUNCT
gujaf-337	555	14	theme	theme	NOUN
gujaf-337	555	15	:	:	PUNCT
gujaf-337	555	16	“	"	PUNCT
gujaf-337	555	17	sustainability	sustainability	NOUN
gujaf-337	555	18	and	and	CCONJ
gujaf-337	555	19	socio	socio	VERB
gujaf-337	555	20	economic	economic	ADJ
gujaf-337	555	21	growth	growth	NOUN
gujaf-337	555	22	”	"	PUNCT
gujaf-337	555	23	.	.	PUNCT
gujaf-337	556	1	https://doi.org/10.38035/dijefa.v2i1	https://doi.org/10.38035/dijefa.v2i1	NUM
gujaf-337	556	2	https://www.who.int/publications/i/item/9789240005105	https://www.who.int/publications/i/item/9789240005105	NOUN