id	sid	tid	token	lemma	pos
gujaf-361	1	1	gusau	gusau	PROPN
gujaf-361	1	2	journal	journal	NOUN
gujaf-361	1	3	of	of	ADP
gujaf-361	1	4	accounting	accounting	NOUN
gujaf-361	1	5	and	and	CCONJ
gujaf-361	1	6	finance	finance	NOUN
gujaf-361	1	7	(	(	PUNCT
gujaf-361	1	8	gujaf	gujaf	NOUN
gujaf-361	1	9	)	)	PUNCT
gujaf-361	1	10	vol	vol	NOUN
gujaf-361	1	11	.	.	NOUN
gujaf-361	2	1	5	5	NUM
gujaf-361	2	2	issue	issue	NOUN
gujaf-361	2	3	1	1	NUM
gujaf-361	2	4	,	,	PUNCT
gujaf-361	2	5	april	april	PROPN
gujaf-361	2	6	,	,	PUNCT
gujaf-361	2	7	2024	2024	NUM
gujaf-361	2	8	issn	issn	X
gujaf-361	2	9	:	:	PUNCT
gujaf-361	2	10	2756	2756	NUM
gujaf-361	2	11	-	-	PUNCT
gujaf-361	2	12	665x	665x	NOUN
gujaf-361	2	13	a	a	DET
gujaf-361	2	14	publication	publication	NOUN
gujaf-361	2	15	of	of	ADP
gujaf-361	2	16	department	department	NOUN
gujaf-361	2	17	of	of	ADP
gujaf-361	2	18	accounting	accounting	NOUN
gujaf-361	2	19	and	and	CCONJ
gujaf-361	2	20	finance	finance	NOUN
gujaf-361	2	21	,	,	PUNCT
gujaf-361	2	22	faculty	faculty	NOUN
gujaf-361	2	23	of	of	ADP
gujaf-361	2	24	management	management	NOUN
gujaf-361	2	25	and	and	CCONJ
gujaf-361	2	26	social	social	ADJ
gujaf-361	2	27	sciences	science	NOUN
gujaf-361	2	28	,	,	PUNCT
gujaf-361	2	29	federal	federal	ADJ
gujaf-361	2	30	university	university	NOUN
gujaf-361	2	31	gusau	gusau	NOUN
gujaf-361	2	32	,	,	PUNCT
gujaf-361	2	33	zamfara	zamfara	PROPN
gujaf-361	2	34	state	state	PROPN
gujaf-361	2	35	-nigeria	-nigeria	PROPN
gujaf-361	2	36	gusau	gusau	ADJ
gujaf-361	2	37	journal	journal	NOUN
gujaf-361	2	38	of	of	ADP
gujaf-361	2	39	accounting	accounting	NOUN
gujaf-361	2	40	and	and	CCONJ
gujaf-361	2	41	finance	finance	NOUN
gujaf-361	2	42	,	,	PUNCT
gujaf-361	2	43	vol	vol	NOUN
gujaf-361	2	44	.	.	PROPN
gujaf-361	2	45	5	5	NUM
gujaf-361	2	46	,	,	PUNCT
gujaf-361	2	47	issue	issue	NOUN
gujaf-361	2	48	1	1	NUM
gujaf-361	2	49	,	,	PUNCT
gujaf-361	2	50	april	april	PROPN
gujaf-361	2	51	,	,	PUNCT
gujaf-361	2	52	2024	2024	NUM
gujaf-361	2	53	ii	ii	NUM
gujaf-361	2	54	©	©	PROPN
gujaf-361	2	55	department	department	PROPN
gujaf-361	2	56	of	of	ADP
gujaf-361	2	57	accounting	accounting	NOUN
gujaf-361	2	58	and	and	CCONJ
gujaf-361	2	59	finance	finance	NOUN
gujaf-361	2	60	vol	vol	NOUN
gujaf-361	2	61	.	.	PUNCT
gujaf-361	2	62	5	5	NUM
gujaf-361	2	63	issue	issue	NOUN
gujaf-361	2	64	1	1	NUM
gujaf-361	2	65	april	april	PROPN
gujaf-361	2	66	,	,	PUNCT
gujaf-361	2	67	2024	2024	NUM
gujaf-361	2	68	issn	issn	X
gujaf-361	2	69	:	:	PUNCT
gujaf-361	2	70	2756	2756	NUM
gujaf-361	2	71	-	-	PUNCT
gujaf-361	2	72	665x	665x	NOUN
gujaf-361	2	73	a	a	DET
gujaf-361	2	74	publication	publication	NOUN
gujaf-361	2	75	of	of	ADP
gujaf-361	2	76	department	department	NOUN
gujaf-361	2	77	of	of	ADP
gujaf-361	2	78	accounting	accounting	NOUN
gujaf-361	2	79	and	and	CCONJ
gujaf-361	2	80	finance	finance	NOUN
gujaf-361	2	81	,	,	PUNCT
gujaf-361	2	82	faculty	faculty	NOUN
gujaf-361	2	83	of	of	ADP
gujaf-361	2	84	management	management	NOUN
gujaf-361	2	85	and	and	CCONJ
gujaf-361	2	86	social	social	ADJ
gujaf-361	2	87	sciences	science	NOUN
gujaf-361	2	88	,	,	PUNCT
gujaf-361	2	89	federal	federal	ADJ
gujaf-361	2	90	university	university	NOUN
gujaf-361	2	91	gusau	gusau	NOUN
gujaf-361	2	92	,	,	PUNCT
gujaf-361	2	93	zamfara	zamfara	PROPN
gujaf-361	2	94	state	state	NOUN
gujaf-361	2	95	-nigeria	-nigeria	PROPN
gujaf-361	2	96	all	all	DET
gujaf-361	2	97	rights	right	NOUN
gujaf-361	2	98	reserved	reserve	VERB
gujaf-361	2	99	except	except	SCONJ
gujaf-361	2	100	for	for	ADP
gujaf-361	2	101	academic	academic	ADJ
gujaf-361	2	102	purposes	purpose	NOUN
gujaf-361	2	103	no	no	DET
gujaf-361	2	104	part	part	NOUN
gujaf-361	2	105	or	or	CCONJ
gujaf-361	2	106	whole	whole	NOUN
gujaf-361	2	107	of	of	ADP
gujaf-361	2	108	this	this	DET
gujaf-361	2	109	publication	publication	NOUN
gujaf-361	2	110	is	be	AUX
gujaf-361	2	111	allowed	allow	VERB
gujaf-361	2	112	to	to	PART
gujaf-361	2	113	be	be	AUX
gujaf-361	2	114	reproduced	reproduce	VERB
gujaf-361	2	115	,	,	PUNCT
gujaf-361	2	116	stored	store	VERB
gujaf-361	2	117	in	in	ADP
gujaf-361	2	118	a	a	DET
gujaf-361	2	119	retrieval	retrieval	NOUN
gujaf-361	2	120	system	system	NOUN
gujaf-361	2	121	or	or	CCONJ
gujaf-361	2	122	transmitted	transmit	VERB
gujaf-361	2	123	in	in	ADP
gujaf-361	2	124	any	any	DET
gujaf-361	2	125	form	form	NOUN
gujaf-361	2	126	or	or	CCONJ
gujaf-361	2	127	by	by	ADP
gujaf-361	2	128	any	any	DET
gujaf-361	2	129	means	mean	NOUN
gujaf-361	2	130	be	be	AUX
gujaf-361	2	131	it	it	PRON
gujaf-361	2	132	mechanical	mechanical	ADJ
gujaf-361	2	133	,	,	PUNCT
gujaf-361	2	134	electrical	electrical	ADJ
gujaf-361	2	135	,	,	PUNCT
gujaf-361	2	136	photocopying	photocopying	NOUN
gujaf-361	2	137	,	,	PUNCT
gujaf-361	2	138	recording	recording	NOUN
gujaf-361	2	139	or	or	CCONJ
gujaf-361	2	140	otherwise	otherwise	ADV
gujaf-361	2	141	,	,	PUNCT
gujaf-361	2	142	without	without	ADP
gujaf-361	2	143	prior	prior	ADJ
gujaf-361	2	144	permission	permission	NOUN
gujaf-361	2	145	of	of	ADP
gujaf-361	2	146	the	the	DET
gujaf-361	2	147	copyright	copyright	NOUN
gujaf-361	2	148	owner	owner	NOUN
gujaf-361	2	149	.	.	PUNCT
gujaf-361	3	1	published	publish	VERB
gujaf-361	3	2	and	and	CCONJ
gujaf-361	3	3	printed	print	VERB
gujaf-361	3	4	by	by	ADP
gujaf-361	3	5	ahmadu	ahmadu	PROPN
gujaf-361	3	6	bello	bello	PROPN
gujaf-361	3	7	university	university	NOUN
gujaf-361	3	8	press	press	NOUN
gujaf-361	3	9	limited	limit	VERB
gujaf-361	3	10	,	,	PUNCT
gujaf-361	3	11	zaria	zaria	PROPN
gujaf-361	3	12	,	,	PUNCT
gujaf-361	3	13	kaduna	kaduna	PROPN
gujaf-361	3	14	state	state	PROPN
gujaf-361	3	15	,	,	PUNCT
gujaf-361	3	16	nigeria	nigeria	PROPN
gujaf-361	3	17	.	.	PUNCT
gujaf-361	4	1	tel	tel	ADP
gujaf-361	4	2	:	:	PUNCT
gujaf-361	4	3	08065949711	08065949711	NUM
gujaf-361	4	4	e	e	NOUN
gujaf-361	4	5	-	-	NOUN
gujaf-361	4	6	mail	mail	NOUN
gujaf-361	4	7	:	:	PUNCT
gujaf-361	4	8	abupress@abu.edu.ng	abupress@abu.edu.ng	PROPN
gujaf-361	4	9	info@abupress.com.ng	info@abupress.com.ng	NOUN
gujaf-361	4	10	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-361	5	1	website	website	NOUN
gujaf-361	5	2	:	:	PUNCT
gujaf-361	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-361	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-361	5	5	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-361	5	6	gusau	gusau	ADJ
gujaf-361	5	7	journal	journal	NOUN
gujaf-361	5	8	of	of	ADP
gujaf-361	5	9	accounting	accounting	NOUN
gujaf-361	5	10	and	and	CCONJ
gujaf-361	5	11	finance	finance	NOUN
gujaf-361	5	12	,	,	PUNCT
gujaf-361	5	13	vol	vol	NOUN
gujaf-361	5	14	.	.	PROPN
gujaf-361	5	15	5	5	NUM
gujaf-361	5	16	,	,	PUNCT
gujaf-361	5	17	issue	issue	NOUN
gujaf-361	5	18	1	1	NUM
gujaf-361	5	19	,	,	PUNCT
gujaf-361	5	20	april	april	PROPN
gujaf-361	5	21	,	,	PUNCT
gujaf-361	5	22	2024	2024	NUM
gujaf-361	5	23	iii	iii	NUM
gujaf-361	5	24	editorial	editorial	PROPN
gujaf-361	5	25	board	board	NOUN
gujaf-361	5	26	editor	editor	NOUN
gujaf-361	5	27	-	-	PUNCT
gujaf-361	5	28	in	in	ADP
gujaf-361	5	29	-	-	PUNCT
gujaf-361	5	30	chief	chief	NOUN
gujaf-361	5	31	:	:	PUNCT
gujaf-361	6	1	prof	prof	PROPN
gujaf-361	6	2	.	.	PUNCT
gujaf-361	6	3	shehu	shehu	PROPN
gujaf-361	6	4	usman	usman	PROPN
gujaf-361	6	5	hassan	hassan	PROPN
gujaf-361	6	6	department	department	PROPN
gujaf-361	6	7	of	of	ADP
gujaf-361	6	8	accounting	accounting	PROPN
gujaf-361	6	9	,	,	PUNCT
gujaf-361	6	10	federal	federal	ADJ
gujaf-361	6	11	university	university	PROPN
gujaf-361	6	12	of	of	ADP
gujaf-361	6	13	kashere	kashere	PROPN
gujaf-361	6	14	,	,	PUNCT
gujaf-361	6	15	gombe	gombe	ADJ
gujaf-361	6	16	state	state	NOUN
gujaf-361	6	17	.	.	PUNCT
gujaf-361	7	1	associate	associate	NOUN
gujaf-361	7	2	editor	editor	NOUN
gujaf-361	7	3	:	:	PUNCT
gujaf-361	7	4	dr	dr	PROPN
gujaf-361	7	5	.	.	PROPN
gujaf-361	7	6	muhammad	muhammad	PROPN
gujaf-361	7	7	mustapha	mustapha	PROPN
gujaf-361	7	8	bagudo	bagudo	PROPN
gujaf-361	7	9	department	department	PROPN
gujaf-361	7	10	of	of	ADP
gujaf-361	7	11	accounting	accounting	PROPN
gujaf-361	7	12	,	,	PUNCT
gujaf-361	7	13	ahmadu	ahmadu	PROPN
gujaf-361	7	14	bello	bello	PROPN
gujaf-361	7	15	university	university	PROPN
gujaf-361	7	16	zaria	zaria	PROPN
gujaf-361	7	17	,	,	PUNCT
gujaf-361	7	18	kaduna	kaduna	PROPN
gujaf-361	7	19	state	state	PROPN
gujaf-361	7	20	.	.	PUNCT
gujaf-361	8	1	managing	manage	VERB
gujaf-361	8	2	editor	editor	NOUN
gujaf-361	8	3	:	:	PUNCT
gujaf-361	8	4	umar	umar	PROPN
gujaf-361	8	5	farouk	farouk	PROPN
gujaf-361	8	6	abdulkarim	abdulkarim	PROPN
gujaf-361	8	7	department	department	PROPN
gujaf-361	8	8	of	of	ADP
gujaf-361	8	9	accounting	accounting	NOUN
gujaf-361	8	10	and	and	CCONJ
gujaf-361	8	11	finance	finance	NOUN
gujaf-361	8	12	,	,	PUNCT
gujaf-361	8	13	federal	federal	ADJ
gujaf-361	8	14	university	university	NOUN
gujaf-361	8	15	gusau	gusau	PROPN
gujaf-361	8	16	,	,	PUNCT
gujaf-361	8	17	zamfara	zamfara	PROPN
gujaf-361	8	18	state	state	PROPN
gujaf-361	8	19	.	.	PUNCT
gujaf-361	9	1	editorial	editorial	PROPN
gujaf-361	9	2	board	board	NOUN
gujaf-361	9	3	prof.ahmad	prof.ahmad	PROPN
gujaf-361	9	4	modu	modu	PROPN
gujaf-361	9	5	kumshe	kumshe	PROPN
gujaf-361	9	6	department	department	PROPN
gujaf-361	9	7	of	of	ADP
gujaf-361	9	8	accounting	accounting	PROPN
gujaf-361	9	9	,	,	PUNCT
gujaf-361	9	10	university	university	NOUN
gujaf-361	9	11	of	of	ADP
gujaf-361	9	12	maiduguri	maiduguri	PROPN
gujaf-361	9	13	,	,	PUNCT
gujaf-361	9	14	borno	borno	PROPN
gujaf-361	9	15	state	state	PROPN
gujaf-361	9	16	.	.	PUNCT
gujaf-361	10	1	prof	prof	PROPN
gujaf-361	10	2	ugochukwu	ugochukwu	PROPN
gujaf-361	10	3	c.	c.	PROPN
gujaf-361	10	4	nzewi	nzewi	VERB
gujaf-361	10	5	department	department	PROPN
gujaf-361	10	6	of	of	ADP
gujaf-361	10	7	accounting	accounting	PROPN
gujaf-361	10	8	,	,	PUNCT
gujaf-361	10	9	paul	paul	PROPN
gujaf-361	10	10	university	university	PROPN
gujaf-361	10	11	awka	awka	NOUN
gujaf-361	10	12	,	,	PUNCT
gujaf-361	10	13	anambra	anambra	PROPN
gujaf-361	10	14	state	state	PROPN
gujaf-361	10	15	.	.	PUNCT
gujaf-361	11	1	prof	prof	PROPN
gujaf-361	11	2	kabir	kabir	PROPN
gujaf-361	11	3	tahir	tahir	PROPN
gujaf-361	11	4	hamid	hamid	PROPN
gujaf-361	11	5	department	department	PROPN
gujaf-361	11	6	of	of	ADP
gujaf-361	11	7	accounting	accounting	PROPN
gujaf-361	11	8	,	,	PUNCT
gujaf-361	11	9	bayero	bayero	PROPN
gujaf-361	11	10	university	university	PROPN
gujaf-361	11	11	,	,	PUNCT
gujaf-361	11	12	kano	kano	PROPN
gujaf-361	11	13	,	,	PUNCT
gujaf-361	11	14	kano	kano	PROPN
gujaf-361	11	15	state	state	PROPN
gujaf-361	11	16	.	.	PUNCT
gujaf-361	12	1	prof	prof	PROPN
gujaf-361	12	2	.	.	PUNCT
gujaf-361	13	1	ekoja	ekoja	PROPN
gujaf-361	13	2	b.	b.	PROPN
gujaf-361	13	3	ekoja	ekoja	PROPN
gujaf-361	13	4	department	department	PROPN
gujaf-361	13	5	of	of	ADP
gujaf-361	13	6	accounting	accounting	PROPN
gujaf-361	13	7	,	,	PUNCT
gujaf-361	13	8	university	university	PROPN
gujaf-361	13	9	of	of	ADP
gujaf-361	13	10	jos	jos	PROPN
gujaf-361	13	11	.	.	PROPN
gujaf-361	13	12	prof	prof	PROPN
gujaf-361	13	13	.	.	PUNCT
gujaf-361	14	1	clifford	clifford	PROPN
gujaf-361	14	2	ofurum	ofurum	PROPN
gujaf-361	14	3	department	department	PROPN
gujaf-361	14	4	of	of	ADP
gujaf-361	14	5	accounting	accounting	PROPN
gujaf-361	14	6	,	,	PUNCT
gujaf-361	14	7	university	university	NOUN
gujaf-361	14	8	of	of	ADP
gujaf-361	14	9	portharcourt	portharcourt	PROPN
gujaf-361	14	10	,	,	PUNCT
gujaf-361	14	11	rivers	river	NOUN
gujaf-361	14	12	state	state	PROPN
gujaf-361	14	13	.	.	PUNCT
gujaf-361	15	1	prof	prof	PROPN
gujaf-361	15	2	.	.	PUNCT
gujaf-361	16	1	ahmad	ahmad	PROPN
gujaf-361	16	2	bello	bello	PROPN
gujaf-361	16	3	dogarawa	dogarawa	PROPN
gujaf-361	16	4	department	department	PROPN
gujaf-361	16	5	of	of	ADP
gujaf-361	16	6	accounting	accounting	NOUN
gujaf-361	16	7	,	,	PUNCT
gujaf-361	16	8	ahmadu	ahmadu	PROPN
gujaf-361	16	9	bello	bello	PROPN
gujaf-361	16	10	university	university	PROPN
gujaf-361	16	11	zaria	zaria	PROPN
gujaf-361	16	12	.	.	PUNCT
gujaf-361	17	1	prof	prof	PROPN
gujaf-361	17	2	.	.	PUNCT
gujaf-361	18	1	yusuf	yusuf	PROPN
gujaf-361	18	2	.	.	PUNCT
gujaf-361	19	1	b.	b.	PROPN
gujaf-361	19	2	rahman	rahman	PROPN
gujaf-361	19	3	department	department	PROPN
gujaf-361	19	4	of	of	ADP
gujaf-361	19	5	accounting	accounting	PROPN
gujaf-361	19	6	,	,	PUNCT
gujaf-361	19	7	lagos	lagos	NOUN
gujaf-361	19	8	state	state	PROPN
gujaf-361	19	9	university	university	PROPN
gujaf-361	19	10	,	,	PUNCT
gujaf-361	19	11	lagos	lagos	NOUN
gujaf-361	19	12	state	state	NOUN
gujaf-361	19	13	.	.	PUNCT
gujaf-361	20	1	gusau	gusau	PROPN
gujaf-361	20	2	journal	journal	PROPN
gujaf-361	20	3	of	of	ADP
gujaf-361	20	4	accounting	accounting	NOUN
gujaf-361	20	5	and	and	CCONJ
gujaf-361	20	6	finance	finance	NOUN
gujaf-361	20	7	,	,	PUNCT
gujaf-361	20	8	vol	vol	NOUN
gujaf-361	20	9	.	.	PROPN
gujaf-361	20	10	5	5	NUM
gujaf-361	20	11	,	,	PUNCT
gujaf-361	20	12	issue	issue	NOUN
gujaf-361	20	13	1	1	NUM
gujaf-361	20	14	,	,	PUNCT
gujaf-361	20	15	april	april	PROPN
gujaf-361	20	16	,	,	PUNCT
gujaf-361	20	17	2024	2024	NUM
gujaf-361	20	18	iv	iv	NUM
gujaf-361	20	19	prof	prof	NOUN
gujaf-361	20	20	.	.	PUNCT
gujaf-361	21	1	suleiman	suleiman	PROPN
gujaf-361	21	2	a.	a.	PROPN
gujaf-361	21	3	s.	s.	PROPN
gujaf-361	21	4	aruwa	aruwa	PROPN
gujaf-361	21	5	department	department	PROPN
gujaf-361	21	6	of	of	ADP
gujaf-361	21	7	accounting	accounting	PROPN
gujaf-361	21	8	,	,	PUNCT
gujaf-361	21	9	nasarawa	nasarawa	PROPN
gujaf-361	21	10	state	state	PROPN
gujaf-361	21	11	university	university	PROPN
gujaf-361	21	12	,	,	PUNCT
gujaf-361	21	13	keffi	keffi	PROPN
gujaf-361	21	14	,	,	PUNCT
gujaf-361	21	15	nasarawa	nasarawa	PROPN
gujaf-361	21	16	state	state	PROPN
gujaf-361	21	17	.	.	PUNCT
gujaf-361	22	1	prof	prof	PROPN
gujaf-361	22	2	.	.	PUNCT
gujaf-361	23	1	muhammad	muhammad	PROPN
gujaf-361	23	2	junaidu	junaidu	PROPN
gujaf-361	23	3	kurawa	kurawa	PROPN
gujaf-361	23	4	department	department	PROPN
gujaf-361	23	5	of	of	ADP
gujaf-361	23	6	accounting	accounting	PROPN
gujaf-361	23	7	,	,	PUNCT
gujaf-361	23	8	bayero	bayero	PROPN
gujaf-361	23	9	university	university	PROPN
gujaf-361	23	10	kano	kano	PROPN
gujaf-361	23	11	,	,	PUNCT
gujaf-361	23	12	kano	kano	PROPN
gujaf-361	23	13	state	state	PROPN
gujaf-361	23	14	.	.	PUNCT
gujaf-361	24	1	prof	prof	PROPN
gujaf-361	24	2	.	.	PUNCT
gujaf-361	25	1	muhammad	muhammad	PROPN
gujaf-361	25	2	habibu	habibu	ADJ
gujaf-361	25	3	sabari	sabari	PROPN
gujaf-361	25	4	department	department	PROPN
gujaf-361	25	5	of	of	ADP
gujaf-361	25	6	accounting	accounting	NOUN
gujaf-361	25	7	,	,	PUNCT
gujaf-361	25	8	ahmadu	ahmadu	PROPN
gujaf-361	25	9	bello	bello	PROPN
gujaf-361	25	10	university	university	PROPN
gujaf-361	25	11	,	,	PUNCT
gujaf-361	25	12	zaria	zaria	PROPN
gujaf-361	25	13	.	.	PUNCT
gujaf-361	25	14	prof	prof	PROPN
gujaf-361	25	15	.	.	PUNCT
gujaf-361	26	1	okpanachi	okpanachi	PROPN
gujaf-361	26	2	joshua	joshua	PROPN
gujaf-361	26	3	department	department	PROPN
gujaf-361	26	4	of	of	ADP
gujaf-361	26	5	accounting	accounting	NOUN
gujaf-361	26	6	and	and	CCONJ
gujaf-361	26	7	management	management	NOUN
gujaf-361	26	8	,	,	PUNCT
gujaf-361	26	9	nigerian	nigerian	ADJ
gujaf-361	26	10	defence	defence	PROPN
gujaf-361	26	11	academy	academy	PROPN
gujaf-361	26	12	,	,	PUNCT
gujaf-361	26	13	kaduna	kaduna	PROPN
gujaf-361	26	14	.	.	PROPN
gujaf-361	26	15	prof	prof	PROPN
gujaf-361	26	16	.	.	PUNCT
gujaf-361	27	1	hassan	hassan	PROPN
gujaf-361	27	2	ibrahim	ibrahim	PROPN
gujaf-361	27	3	department	department	PROPN
gujaf-361	27	4	of	of	ADP
gujaf-361	27	5	accounting	accounting	PROPN
gujaf-361	27	6	,	,	PUNCT
gujaf-361	27	7	ibb	ibb	NOUN
gujaf-361	27	8	university	university	NOUN
gujaf-361	27	9	,	,	PUNCT
gujaf-361	27	10	lapai	lapai	NOUN
gujaf-361	27	11	,	,	PUNCT
gujaf-361	27	12	niger	niger	NOUN
gujaf-361	27	13	state	state	NOUN
gujaf-361	27	14	.	.	PUNCT
gujaf-361	28	1	prof	prof	PROPN
gujaf-361	28	2	.	.	PUNCT
gujaf-361	29	1	ifeoma	ifeoma	PROPN
gujaf-361	29	2	mary	mary	PROPN
gujaf-361	29	3	okwo	okwo	PROPN
gujaf-361	29	4	department	department	PROPN
gujaf-361	29	5	of	of	ADP
gujaf-361	29	6	accounting	accounting	PROPN
gujaf-361	29	7	,	,	PUNCT
gujaf-361	29	8	enugu	enugu	PROPN
gujaf-361	29	9	state	state	PROPN
gujaf-361	29	10	university	university	PROPN
gujaf-361	29	11	of	of	ADP
gujaf-361	29	12	science	science	NOUN
gujaf-361	29	13	and	and	CCONJ
gujaf-361	29	14	technology	technology	NOUN
gujaf-361	29	15	,	,	PUNCT
gujaf-361	29	16	enugu	enugu	PROPN
gujaf-361	29	17	state	state	PROPN
gujaf-361	29	18	.	.	PUNCT
gujaf-361	30	1	prof	prof	PROPN
gujaf-361	30	2	.	.	PROPN
gujaf-361	31	1	aminu	aminu	PROPN
gujaf-361	31	2	isah	isah	PROPN
gujaf-361	31	3	department	department	PROPN
gujaf-361	31	4	of	of	ADP
gujaf-361	31	5	accounting	accounting	PROPN
gujaf-361	31	6	,	,	PUNCT
gujaf-361	31	7	bayero	bayero	PROPN
gujaf-361	31	8	university	university	PROPN
gujaf-361	31	9	,	,	PUNCT
gujaf-361	31	10	kano	kano	PROPN
gujaf-361	31	11	,	,	PUNCT
gujaf-361	31	12	kano	kano	PROPN
gujaf-361	31	13	state	state	PROPN
gujaf-361	31	14	.	.	PUNCT
gujaf-361	32	1	prof	prof	PROPN
gujaf-361	32	2	.	.	PUNCT
gujaf-361	33	1	ahmadu	ahmadu	PROPN
gujaf-361	33	2	bello	bello	PROPN
gujaf-361	33	3	department	department	PROPN
gujaf-361	33	4	of	of	ADP
gujaf-361	33	5	accounting	accounting	NOUN
gujaf-361	33	6	,	,	PUNCT
gujaf-361	33	7	ahmadu	ahmadu	PROPN
gujaf-361	33	8	bello	bello	PROPN
gujaf-361	33	9	university	university	PROPN
gujaf-361	33	10	,	,	PUNCT
gujaf-361	33	11	zaria	zaria	PROPN
gujaf-361	33	12	.	.	PUNCT
gujaf-361	34	1	prof	prof	PROPN
gujaf-361	34	2	.	.	PUNCT
gujaf-361	35	1	musa	musa	PROPN
gujaf-361	35	2	yelwa	yelwa	PROPN
gujaf-361	35	3	abubakar	abubakar	PROPN
gujaf-361	35	4	department	department	PROPN
gujaf-361	35	5	of	of	ADP
gujaf-361	35	6	accounting	accounting	PROPN
gujaf-361	35	7	,	,	PUNCT
gujaf-361	35	8	usmanu	usmanu	PROPN
gujaf-361	35	9	danfodiyo	danfodiyo	PROPN
gujaf-361	35	10	university	university	PROPN
gujaf-361	35	11	,	,	PUNCT
gujaf-361	35	12	sokoto	sokoto	PROPN
gujaf-361	35	13	state	state	PROPN
gujaf-361	35	14	.	.	PUNCT
gujaf-361	36	1	prof	prof	PROPN
gujaf-361	36	2	.	.	PUNCT
gujaf-361	37	1	salisu	salisu	PROPN
gujaf-361	37	2	abubakar	abubakar	PROPN
gujaf-361	37	3	department	department	PROPN
gujaf-361	37	4	of	of	ADP
gujaf-361	37	5	accounting	accounting	NOUN
gujaf-361	37	6	,	,	PUNCT
gujaf-361	37	7	ahmadu	ahmadu	PROPN
gujaf-361	37	8	bello	bello	PROPN
gujaf-361	37	9	university	university	PROPN
gujaf-361	37	10	zaria	zaria	PROPN
gujaf-361	37	11	,	,	PUNCT
gujaf-361	37	12	kaduna	kaduna	PROPN
gujaf-361	37	13	state	state	PROPN
gujaf-361	37	14	.	.	PUNCT
gujaf-361	38	1	prof	prof	PROPN
gujaf-361	38	2	.	.	PUNCT
gujaf-361	39	1	sunusi	sunusi	PROPN
gujaf-361	39	2	sa'ad	sa'ad	PROPN
gujaf-361	39	3	ahmad	ahmad	PROPN
gujaf-361	39	4	department	department	PROPN
gujaf-361	39	5	of	of	ADP
gujaf-361	39	6	accounting	accounting	PROPN
gujaf-361	39	7	,	,	PUNCT
gujaf-361	39	8	federal	federal	ADJ
gujaf-361	39	9	university	university	NOUN
gujaf-361	39	10	dutse	dutse	NOUN
gujaf-361	39	11	,	,	PUNCT
gujaf-361	39	12	jigawa	jigawa	PROPN
gujaf-361	39	13	state	state	PROPN
gujaf-361	39	14	.	.	PUNCT
gujaf-361	40	1	prof	prof	PROPN
gujaf-361	40	2	.	.	PUNCT
gujaf-361	41	1	isaq	isaq	PROPN
gujaf-361	41	2	alhaji	alhaji	PROPN
gujaf-361	41	3	samaila	samaila	PROPN
gujaf-361	41	4	department	department	PROPN
gujaf-361	41	5	of	of	ADP
gujaf-361	41	6	accounting	accounting	PROPN
gujaf-361	41	7	,	,	PUNCT
gujaf-361	41	8	bayero	bayero	PROPN
gujaf-361	41	9	university	university	NOUN
gujaf-361	41	10	,	,	PUNCT
gujaf-361	41	11	kano	kano	PROPN
gujaf-361	41	12	state	state	PROPN
gujaf-361	41	13	.	.	PUNCT
gujaf-361	42	1	gusau	gusau	PROPN
gujaf-361	42	2	journal	journal	PROPN
gujaf-361	42	3	of	of	ADP
gujaf-361	42	4	accounting	accounting	NOUN
gujaf-361	42	5	and	and	CCONJ
gujaf-361	42	6	finance	finance	NOUN
gujaf-361	42	7	,	,	PUNCT
gujaf-361	42	8	vol	vol	NOUN
gujaf-361	42	9	.	.	PROPN
gujaf-361	42	10	5	5	NUM
gujaf-361	42	11	,	,	PUNCT
gujaf-361	42	12	issue	issue	NOUN
gujaf-361	42	13	1	1	NUM
gujaf-361	42	14	,	,	PUNCT
gujaf-361	42	15	april	april	PROPN
gujaf-361	42	16	,	,	PUNCT
gujaf-361	42	17	2024	2024	NUM
gujaf-361	42	18	v	v	ADP
gujaf-361	42	19	dr	dr	PROPN
gujaf-361	42	20	.	.	PROPN
gujaf-361	42	21	fatima	fatima	PROPN
gujaf-361	42	22	alfa	alfa	PROPN
gujaf-361	42	23	department	department	PROPN
gujaf-361	42	24	of	of	ADP
gujaf-361	42	25	accounting	accounting	PROPN
gujaf-361	42	26	,	,	PUNCT
gujaf-361	42	27	university	university	NOUN
gujaf-361	42	28	of	of	ADP
gujaf-361	42	29	maiduguri	maiduguri	PROPN
gujaf-361	42	30	,	,	PUNCT
gujaf-361	42	31	borno	borno	PROPN
gujaf-361	42	32	state	state	PROPN
gujaf-361	42	33	.	.	PUNCT
gujaf-361	43	1	dr	dr	PROPN
gujaf-361	43	2	.	.	PROPN
gujaf-361	43	3	nasiru	nasiru	PROPN
gujaf-361	43	4	a.	a.	PROPN
gujaf-361	43	5	ka’oje	ka’oje	PROPN
gujaf-361	43	6	department	department	PROPN
gujaf-361	43	7	of	of	ADP
gujaf-361	43	8	accounting	accounting	PROPN
gujaf-361	43	9	,	,	PUNCT
gujaf-361	43	10	usmanu	usmanu	PROPN
gujaf-361	43	11	danfodiyo	danfodiyo	PROPN
gujaf-361	43	12	university	university	PROPN
gujaf-361	43	13	sokoto	sokoto	PROPN
gujaf-361	43	14	state	state	PROPN
gujaf-361	43	15	.	.	PUNCT
gujaf-361	44	1	dr	dr	PROPN
gujaf-361	44	2	.	.	PROPN
gujaf-361	44	3	aminu	aminu	PROPN
gujaf-361	44	4	abdullahi	abdullahi	PROPN
gujaf-361	44	5	department	department	PROPN
gujaf-361	44	6	of	of	ADP
gujaf-361	44	7	accounting	accounting	PROPN
gujaf-361	44	8	,	,	PUNCT
gujaf-361	44	9	usmanu	usmanu	PROPN
gujaf-361	44	10	danfodiyo	danfodiyo	PROPN
gujaf-361	44	11	university	university	PROPN
gujaf-361	44	12	sokoto	sokoto	PROPN
gujaf-361	44	13	,	,	PUNCT
gujaf-361	44	14	state	state	PROPN
gujaf-361	44	15	.	.	PUNCT
gujaf-361	45	1	dr	dr	PROPN
gujaf-361	45	2	.	.	PROPN
gujaf-361	45	3	onipeadebenege	onipeadebenege	PROPN
gujaf-361	45	4	yahaya	yahaya	PROPN
gujaf-361	45	5	department	department	PROPN
gujaf-361	45	6	of	of	ADP
gujaf-361	45	7	accounting	accounting	PROPN
gujaf-361	45	8	,	,	PUNCT
gujaf-361	45	9	nigerian	nigerian	ADJ
gujaf-361	45	10	defence	defence	PROPN
gujaf-361	45	11	academy	academy	PROPN
gujaf-361	45	12	,	,	PUNCT
gujaf-361	45	13	kaduna	kaduna	PROPN
gujaf-361	45	14	state	state	PROPN
gujaf-361	45	15	.	.	PUNCT
gujaf-361	46	1	dr	dr	PROPN
gujaf-361	46	2	.	.	PROPN
gujaf-361	46	3	saidu	saidu	PROPN
gujaf-361	46	4	adamu	adamu	PROPN
gujaf-361	46	5	department	department	PROPN
gujaf-361	46	6	of	of	ADP
gujaf-361	46	7	accounting	accounting	PROPN
gujaf-361	46	8	,	,	PUNCT
gujaf-361	46	9	federal	federal	ADJ
gujaf-361	46	10	university	university	PROPN
gujaf-361	46	11	of	of	ADP
gujaf-361	46	12	kashere	kashere	PROPN
gujaf-361	46	13	,	,	PUNCT
gujaf-361	46	14	gombe	gombe	ADJ
gujaf-361	46	15	state	state	NOUN
gujaf-361	46	16	.	.	PUNCT
gujaf-361	47	1	dr	dr	PROPN
gujaf-361	47	2	.	.	PROPN
gujaf-361	47	3	nasiru	nasiru	PROPN
gujaf-361	47	4	yunusa	yunusa	PROPN
gujaf-361	47	5	department	department	PROPN
gujaf-361	47	6	of	of	ADP
gujaf-361	47	7	accounting	accounting	NOUN
gujaf-361	47	8	,	,	PUNCT
gujaf-361	47	9	ahmadu	ahmadu	PROPN
gujaf-361	47	10	bello	bello	PROPN
gujaf-361	47	11	university	university	PROPN
gujaf-361	47	12	zaria	zaria	PROPN
gujaf-361	47	13	.	.	PUNCT
gujaf-361	48	1	dr	dr	PROPN
gujaf-361	48	2	.	.	PROPN
gujaf-361	48	3	aisha	aisha	PROPN
gujaf-361	48	4	nuhu	nuhu	PROPN
gujaf-361	48	5	muhammad	muhammad	PROPN
gujaf-361	48	6	department	department	PROPN
gujaf-361	48	7	of	of	ADP
gujaf-361	48	8	accounting	accounting	PROPN
gujaf-361	48	9	,	,	PUNCT
gujaf-361	48	10	ahmadu	ahmadu	PROPN
gujaf-361	48	11	bello	bello	PROPN
gujaf-361	48	12	university	university	PROPN
gujaf-361	48	13	zaria	zaria	PROPN
gujaf-361	48	14	.	.	PUNCT
gujaf-361	49	1	dr	dr	PROPN
gujaf-361	49	2	.	.	PROPN
gujaf-361	49	3	lawal	lawal	PROPN
gujaf-361	49	4	muhammad	muhammad	PROPN
gujaf-361	49	5	department	department	PROPN
gujaf-361	49	6	of	of	ADP
gujaf-361	49	7	accounting	accounting	PROPN
gujaf-361	49	8	,	,	PUNCT
gujaf-361	49	9	ahmadu	ahmadu	PROPN
gujaf-361	49	10	bello	bello	PROPN
gujaf-361	49	11	university	university	PROPN
gujaf-361	49	12	zaria	zaria	PROPN
gujaf-361	49	13	.	.	PUNCT
gujaf-361	50	1	dr	dr	PROPN
gujaf-361	50	2	.	.	PROPN
gujaf-361	50	3	farouk	farouk	PROPN
gujaf-361	50	4	adeza	adeza	PROPN
gujaf-361	50	5	school	school	NOUN
gujaf-361	50	6	of	of	ADP
gujaf-361	50	7	business	business	NOUN
gujaf-361	50	8	and	and	CCONJ
gujaf-361	50	9	entrepreneurship	entrepreneurship	NOUN
gujaf-361	50	10	,	,	PUNCT
gujaf-361	50	11	american	american	PROPN
gujaf-361	50	12	university	university	PROPN
gujaf-361	50	13	of	of	ADP
gujaf-361	50	14	nigeria	nigeria	PROPN
gujaf-361	50	15	,	,	PUNCT
gujaf-361	50	16	yola	yola	PROPN
gujaf-361	50	17	.	.	PUNCT
gujaf-361	51	1	dr	dr	PROPN
gujaf-361	51	2	.	.	PROPN
gujaf-361	51	3	bashir	bashir	PROPN
gujaf-361	51	4	umar	umar	PROPN
gujaf-361	51	5	farouk	farouk	PROPN
gujaf-361	51	6	department	department	PROPN
gujaf-361	51	7	of	of	ADP
gujaf-361	51	8	economics	economic	NOUN
gujaf-361	51	9	,	,	PUNCT
gujaf-361	51	10	federal	federal	ADJ
gujaf-361	51	11	university	university	NOUN
gujaf-361	51	12	gusau	gusau	PROPN
gujaf-361	51	13	,	,	PUNCT
gujaf-361	51	14	zamfara	zamfara	PROPN
gujaf-361	51	15	state	state	PROPN
gujaf-361	51	16	.	.	PUNCT
gujaf-361	52	1	dr	dr	PROPN
gujaf-361	52	2	emmanuel	emmanuel	PROPN
gujaf-361	52	3	omokhuale	omokhuale	PROPN
gujaf-361	52	4	department	department	PROPN
gujaf-361	52	5	of	of	ADP
gujaf-361	52	6	mathematics	mathematics	PROPN
gujaf-361	52	7	,	,	PUNCT
gujaf-361	52	8	federal	federal	ADJ
gujaf-361	52	9	university	university	NOUN
gujaf-361	52	10	gusau	gusau	NOUN
gujaf-361	52	11	,	,	PUNCT
gujaf-361	52	12	zamfara	zamfara	PROPN
gujaf-361	52	13	.	.	PUNCT
gujaf-361	53	1	state	state	PROPN
gujaf-361	53	2	gusau	gusau	PROPN
gujaf-361	53	3	journal	journal	PROPN
gujaf-361	53	4	of	of	ADP
gujaf-361	53	5	accounting	accounting	NOUN
gujaf-361	53	6	and	and	CCONJ
gujaf-361	53	7	finance	finance	NOUN
gujaf-361	53	8	,	,	PUNCT
gujaf-361	53	9	vol	vol	NOUN
gujaf-361	53	10	.	.	PROPN
gujaf-361	53	11	5	5	NUM
gujaf-361	53	12	,	,	PUNCT
gujaf-361	53	13	issue	issue	NOUN
gujaf-361	53	14	1	1	NUM
gujaf-361	53	15	,	,	PUNCT
gujaf-361	53	16	april	april	PROPN
gujaf-361	53	17	,	,	PUNCT
gujaf-361	53	18	2024	2024	NUM
gujaf-361	53	19	vi	vi	PROPN
gujaf-361	53	20	advisory	advisory	NOUN
gujaf-361	53	21	board	board	NOUN
gujaf-361	53	22	members	member	NOUN
gujaf-361	53	23	prof	prof	PROPN
gujaf-361	53	24	.	.	PUNCT
gujaf-361	54	1	kabiru	kabiru	PROPN
gujaf-361	54	2	isah	isah	PROPN
gujaf-361	54	3	dandago	dandago	PROPN
gujaf-361	54	4	,	,	PUNCT
gujaf-361	54	5	bayero	bayero	PROPN
gujaf-361	54	6	university	university	PROPN
gujaf-361	54	7	kano	kano	PROPN
gujaf-361	54	8	,	,	PUNCT
gujaf-361	54	9	kano	kano	PROPN
gujaf-361	54	10	state	state	PROPN
gujaf-361	54	11	.	.	PUNCT
gujaf-361	55	1	prof	prof	PROPN
gujaf-361	55	2	a	a	DET
gujaf-361	55	3	m	m	NOUN
gujaf-361	55	4	bashir	bashir	NOUN
gujaf-361	55	5	,	,	PUNCT
gujaf-361	55	6	usmanu	usmanu	PROPN
gujaf-361	55	7	danfodiyo	danfodiyo	PROPN
gujaf-361	55	8	university	university	PROPN
gujaf-361	55	9	sokoto	sokoto	PROPN
gujaf-361	55	10	,	,	PUNCT
gujaf-361	55	11	sokoto	sokoto	PROPN
gujaf-361	55	12	state	state	PROPN
gujaf-361	55	13	.	.	PUNCT
gujaf-361	56	1	prof	prof	PROPN
gujaf-361	56	2	.	.	PUNCT
gujaf-361	57	1	muhammad	muhammad	PROPN
gujaf-361	57	2	tanko	tanko	PROPN
gujaf-361	57	3	,	,	PUNCT
gujaf-361	57	4	kaduna	kaduna	PROPN
gujaf-361	57	5	state	state	PROPN
gujaf-361	57	6	university	university	PROPN
gujaf-361	57	7	,	,	PUNCT
gujaf-361	57	8	kaduna	kaduna	PROPN
gujaf-361	57	9	.	.	PROPN
gujaf-361	57	10	prof	prof	PROPN
gujaf-361	57	11	.	.	PUNCT
gujaf-361	57	12	bayero	bayero	PROPN
gujaf-361	58	1	a	a	DET
gujaf-361	58	2	m	m	NOUN
gujaf-361	58	3	sabir	sabir	NOUN
gujaf-361	58	4	,	,	PUNCT
gujaf-361	58	5	usmanu	usmanu	PROPN
gujaf-361	58	6	danfodiyo	danfodiyo	PROPN
gujaf-361	58	7	university	university	PROPN
gujaf-361	58	8	sokoto	sokoto	PROPN
gujaf-361	58	9	,	,	PUNCT
gujaf-361	58	10	sokoto	sokoto	PROPN
gujaf-361	58	11	state	state	PROPN
gujaf-361	58	12	.	.	PUNCT
gujaf-361	59	1	prof	prof	PROPN
gujaf-361	59	2	.	.	PUNCT
gujaf-361	60	1	aliyu	aliyu	PROPN
gujaf-361	60	2	sulaiman	sulaiman	PROPN
gujaf-361	60	3	kantudu	kantudu	PROPN
gujaf-361	60	4	,	,	PUNCT
gujaf-361	60	5	bayero	bayero	PROPN
gujaf-361	60	6	university	university	PROPN
gujaf-361	60	7	kano	kano	PROPN
gujaf-361	60	8	,	,	PUNCT
gujaf-361	60	9	kano	kano	PROPN
gujaf-361	60	10	state	state	PROPN
gujaf-361	60	11	.	.	PUNCT
gujaf-361	61	1	editorial	editorial	PROPN
gujaf-361	61	2	secretary	secretary	PROPN
gujaf-361	61	3	yazid	yazid	PROPN
gujaf-361	61	4	kabir	kabir	PROPN
gujaf-361	61	5	ibrahim	ibrahim	PROPN
gujaf-361	61	6	department	department	PROPN
gujaf-361	61	7	of	of	ADP
gujaf-361	61	8	accounting	accounting	NOUN
gujaf-361	61	9	and	and	CCONJ
gujaf-361	61	10	finance	finance	NOUN
gujaf-361	61	11	,	,	PUNCT
gujaf-361	61	12	federal	federal	ADJ
gujaf-361	61	13	university	university	NOUN
gujaf-361	61	14	gusau	gusau	PROPN
gujaf-361	61	15	,	,	PUNCT
gujaf-361	61	16	zamfara	zamfara	PROPN
gujaf-361	61	17	state	state	PROPN
gujaf-361	61	18	.	.	PUNCT
gujaf-361	62	1	gusau	gusau	PROPN
gujaf-361	62	2	journal	journal	PROPN
gujaf-361	62	3	of	of	ADP
gujaf-361	62	4	accounting	accounting	NOUN
gujaf-361	62	5	and	and	CCONJ
gujaf-361	62	6	finance	finance	NOUN
gujaf-361	62	7	,	,	PUNCT
gujaf-361	62	8	vol	vol	NOUN
gujaf-361	62	9	.	.	PROPN
gujaf-361	62	10	5	5	NUM
gujaf-361	62	11	,	,	PUNCT
gujaf-361	62	12	issue	issue	NOUN
gujaf-361	62	13	1	1	NUM
gujaf-361	62	14	,	,	PUNCT
gujaf-361	62	15	april	april	PROPN
gujaf-361	62	16	,	,	PUNCT
gujaf-361	62	17	2024	2024	NUM
gujaf-361	62	18	vii	vii	NOUN
gujaf-361	62	19	call	call	NOUN
gujaf-361	62	20	for	for	ADP
gujaf-361	62	21	papers	paper	NOUN
gujaf-361	62	22	the	the	DET
gujaf-361	62	23	editorial	editorial	ADJ
gujaf-361	62	24	board	board	NOUN
gujaf-361	62	25	of	of	ADP
gujaf-361	62	26	gusau	gusau	PROPN
gujaf-361	62	27	journal	journal	PROPN
gujaf-361	62	28	of	of	ADP
gujaf-361	62	29	accounting	accounting	NOUN
gujaf-361	62	30	and	and	CCONJ
gujaf-361	62	31	finance	finance	NOUN
gujaf-361	62	32	(	(	PUNCT
gujaf-361	62	33	gujaf	gujaf	NOUN
gujaf-361	62	34	)	)	PUNCT
gujaf-361	62	35	is	be	AUX
gujaf-361	62	36	hereby	hereby	ADV
gujaf-361	62	37	inviting	invite	VERB
gujaf-361	62	38	authors	author	NOUN
gujaf-361	62	39	to	to	PART
gujaf-361	62	40	submit	submit	VERB
gujaf-361	62	41	their	their	PRON
gujaf-361	62	42	unpublished	unpublished	ADJ
gujaf-361	62	43	manuscript	manuscript	NOUN
gujaf-361	62	44	for	for	ADP
gujaf-361	62	45	publication	publication	NOUN
gujaf-361	62	46	.	.	PUNCT
gujaf-361	63	1	the	the	DET
gujaf-361	63	2	journal	journal	NOUN
gujaf-361	63	3	is	be	AUX
gujaf-361	63	4	published	publish	VERB
gujaf-361	63	5	in	in	ADP
gujaf-361	63	6	two	two	NUM
gujaf-361	63	7	issues	issue	NOUN
gujaf-361	63	8	of	of	ADP
gujaf-361	63	9	april	april	PROPN
gujaf-361	63	10	and	and	CCONJ
gujaf-361	63	11	october	october	PROPN
gujaf-361	63	12	annually	annually	ADV
gujaf-361	63	13	.	.	PUNCT
gujaf-361	64	1	gujaf	gujaf	NOUN
gujaf-361	64	2	is	be	AUX
gujaf-361	64	3	a	a	DET
gujaf-361	64	4	double	double	ADJ
gujaf-361	64	5	-	-	PUNCT
gujaf-361	64	6	blind	blind	ADJ
gujaf-361	64	7	peer	peer	NOUN
gujaf-361	64	8	reviewed	review	VERB
gujaf-361	64	9	journal	journal	NOUN
gujaf-361	64	10	published	publish	VERB
gujaf-361	64	11	by	by	ADP
gujaf-361	64	12	the	the	DET
gujaf-361	64	13	department	department	NOUN
gujaf-361	64	14	of	of	ADP
gujaf-361	64	15	accounting	accounting	NOUN
gujaf-361	64	16	and	and	CCONJ
gujaf-361	64	17	finance	finance	NOUN
gujaf-361	64	18	,	,	PUNCT
gujaf-361	64	19	faculty	faculty	NOUN
gujaf-361	64	20	of	of	ADP
gujaf-361	64	21	management	management	NOUN
gujaf-361	64	22	and	and	CCONJ
gujaf-361	64	23	social	social	ADJ
gujaf-361	64	24	sciences	science	NOUN
gujaf-361	64	25	,	,	PUNCT
gujaf-361	64	26	federal	federal	ADJ
gujaf-361	64	27	university	university	NOUN
gujaf-361	64	28	gusau	gusau	NOUN
gujaf-361	64	29	,	,	PUNCT
gujaf-361	64	30	zamfara	zamfara	PROPN
gujaf-361	64	31	state	state	PROPN
gujaf-361	64	32	nigeria	nigeria	PROPN
gujaf-361	64	33	the	the	DET
gujaf-361	64	34	journal	journal	PROPN
gujaf-361	64	35	accepts	accept	VERB
gujaf-361	64	36	papers	paper	NOUN
gujaf-361	64	37	in	in	ADP
gujaf-361	64	38	all	all	DET
gujaf-361	64	39	areas	area	NOUN
gujaf-361	64	40	of	of	ADP
gujaf-361	64	41	accounting	accounting	NOUN
gujaf-361	64	42	and	and	CCONJ
gujaf-361	64	43	finance	finance	NOUN
gujaf-361	64	44	for	for	ADP
gujaf-361	64	45	publication	publication	NOUN
gujaf-361	64	46	which	which	PRON
gujaf-361	64	47	include	include	VERB
gujaf-361	64	48	:	:	PUNCT
gujaf-361	64	49	accounting	accounting	NOUN
gujaf-361	64	50	standards	standard	NOUN
gujaf-361	64	51	,	,	PUNCT
gujaf-361	64	52	accounting	account	VERB
gujaf-361	64	53	information	information	NOUN
gujaf-361	64	54	system	system	NOUN
gujaf-361	64	55	,	,	PUNCT
gujaf-361	64	56	financial	financial	ADJ
gujaf-361	64	57	reporting	reporting	NOUN
gujaf-361	64	58	,	,	PUNCT
gujaf-361	64	59	earnings	earning	NOUN
gujaf-361	64	60	management	management	NOUN
gujaf-361	64	61	,	,	PUNCT
gujaf-361	64	62	,	,	PUNCT
gujaf-361	64	63	auditing	auditing	NOUN
gujaf-361	64	64	and	and	CCONJ
gujaf-361	64	65	investigation	investigation	NOUN
gujaf-361	64	66	,	,	PUNCT
gujaf-361	64	67	auditing	auditing	NOUN
gujaf-361	64	68	and	and	CCONJ
gujaf-361	64	69	standards	standard	NOUN
gujaf-361	64	70	,	,	PUNCT
gujaf-361	64	71	public	public	ADJ
gujaf-361	64	72	sector	sector	NOUN
gujaf-361	64	73	accounting	accounting	NOUN
gujaf-361	64	74	and	and	CCONJ
gujaf-361	64	75	auditing	auditing	NOUN
gujaf-361	64	76	,	,	PUNCT
gujaf-361	64	77	taxation	taxation	NOUN
gujaf-361	64	78	and	and	CCONJ
gujaf-361	64	79	revenue	revenue	NOUN
gujaf-361	64	80	administration	administration	NOUN
gujaf-361	64	81	,	,	PUNCT
gujaf-361	64	82	corporate	corporate	ADJ
gujaf-361	64	83	governance	governance	NOUN
gujaf-361	64	84	issues	issue	NOUN
gujaf-361	64	85	,	,	PUNCT
gujaf-361	64	86	corporate	corporate	ADJ
gujaf-361	64	87	social	social	ADJ
gujaf-361	64	88	responsibility	responsibility	NOUN
gujaf-361	64	89	,	,	PUNCT
gujaf-361	64	90	sustainability	sustainability	NOUN
gujaf-361	64	91	and	and	CCONJ
gujaf-361	64	92	environmental	environmental	ADJ
gujaf-361	64	93	reporting	reporting	NOUN
gujaf-361	64	94	issue	issue	NOUN
gujaf-361	64	95	,	,	PUNCT
gujaf-361	64	96	information	information	NOUN
gujaf-361	64	97	and	and	CCONJ
gujaf-361	64	98	communication	communication	NOUN
gujaf-361	64	99	technology	technology	NOUN
gujaf-361	64	100	issues	issue	NOUN
gujaf-361	64	101	,	,	PUNCT
gujaf-361	64	102	bankruptcy	bankruptcy	NOUN
gujaf-361	64	103	prediction	prediction	NOUN
gujaf-361	64	104	,	,	PUNCT
gujaf-361	64	105	corporate	corporate	ADJ
gujaf-361	64	106	finance	finance	NOUN
gujaf-361	64	107	,	,	PUNCT
gujaf-361	64	108	personal	personal	ADJ
gujaf-361	64	109	finance	finance	NOUN
gujaf-361	64	110	,	,	PUNCT
gujaf-361	64	111	merger	merger	NOUN
gujaf-361	64	112	and	and	CCONJ
gujaf-361	64	113	acquisitions	acquisition	NOUN
gujaf-361	64	114	,	,	PUNCT
gujaf-361	64	115	capital	capital	NOUN
gujaf-361	64	116	structure	structure	NOUN
gujaf-361	64	117	,	,	PUNCT
gujaf-361	64	118	working	work	VERB
gujaf-361	64	119	capital	capital	NOUN
gujaf-361	64	120	management	management	NOUN
gujaf-361	64	121	,	,	PUNCT
gujaf-361	64	122	enterprises	enterprise	NOUN
gujaf-361	64	123	risk	risk	NOUN
gujaf-361	64	124	management	management	NOUN
gujaf-361	64	125	,	,	PUNCT
gujaf-361	64	126	entrepreneurship	entrepreneurship	NOUN
gujaf-361	64	127	,	,	PUNCT
gujaf-361	64	128	international	international	ADJ
gujaf-361	64	129	business	business	NOUN
gujaf-361	64	130	accounting	accounting	NOUN
gujaf-361	64	131	and	and	CCONJ
gujaf-361	64	132	finance	finance	NOUN
gujaf-361	64	133	,	,	PUNCT
gujaf-361	64	134	banking	banking	NOUN
gujaf-361	64	135	crises	crisis	NOUN
gujaf-361	64	136	,	,	PUNCT
gujaf-361	64	137	bank	bank	NOUN
gujaf-361	64	138	’s	’s	PART
gujaf-361	64	139	profitability	profitability	NOUN
gujaf-361	64	140	,	,	PUNCT
gujaf-361	64	141	risk	risk	NOUN
gujaf-361	64	142	and	and	CCONJ
gujaf-361	64	143	insurance	insurance	NOUN
gujaf-361	64	144	issue	issue	NOUN
gujaf-361	64	145	,	,	PUNCT
gujaf-361	64	146	islamic	islamic	ADJ
gujaf-361	64	147	finance	finance	NOUN
gujaf-361	64	148	,	,	PUNCT
gujaf-361	64	149	conventional	conventional	ADJ
gujaf-361	64	150	and	and	CCONJ
gujaf-361	64	151	islamic	islamic	ADJ
gujaf-361	64	152	banks	bank	NOUN
gujaf-361	64	153	and	and	CCONJ
gujaf-361	64	154	so	so	ADV
gujaf-361	64	155	forth	forth	ADV
gujaf-361	64	156	.	.	PUNCT
gujaf-361	65	1	guidelines	guideline	NOUN
gujaf-361	65	2	for	for	ADP
gujaf-361	65	3	submission	submission	NOUN
gujaf-361	65	4	and	and	CCONJ
gujaf-361	65	5	manuscript	manuscript	NOUN
gujaf-361	65	6	format	format	VERB
gujaf-361	65	7	the	the	DET
gujaf-361	65	8	submission	submission	NOUN
gujaf-361	65	9	language	language	NOUN
gujaf-361	65	10	is	be	AUX
gujaf-361	65	11	english	english	PROPN
gujaf-361	65	12	and	and	CCONJ
gujaf-361	65	13	must	must	AUX
gujaf-361	65	14	be	be	AUX
gujaf-361	65	15	a	a	DET
gujaf-361	65	16	well	well	ADV
gujaf-361	65	17	-	-	PUNCT
gujaf-361	65	18	researched	research	VERB
gujaf-361	65	19	original	original	ADJ
gujaf-361	65	20	manuscript	manuscript	NOUN
gujaf-361	65	21	that	that	PRON
gujaf-361	65	22	has	have	AUX
gujaf-361	65	23	not	not	PART
gujaf-361	65	24	previously	previously	ADV
gujaf-361	65	25	been	be	AUX
gujaf-361	65	26	submitted	submit	VERB
gujaf-361	65	27	elsewhere	elsewhere	ADV
gujaf-361	65	28	for	for	ADP
gujaf-361	65	29	publication	publication	NOUN
gujaf-361	65	30	.	.	PUNCT
gujaf-361	66	1	the	the	DET
gujaf-361	66	2	paper	paper	NOUN
gujaf-361	66	3	should	should	AUX
gujaf-361	66	4	not	not	PART
gujaf-361	66	5	exceed	exceed	VERB
gujaf-361	66	6	more	more	ADJ
gujaf-361	66	7	than	than	ADP
gujaf-361	66	8	15	15	NUM
gujaf-361	66	9	pages	page	NOUN
gujaf-361	66	10	on	on	ADP
gujaf-361	66	11	a4	a4	NOUN
gujaf-361	66	12	type	type	NOUN
gujaf-361	66	13	paper	paper	NOUN
gujaf-361	66	14	in	in	ADP
gujaf-361	66	15	ms	ms	ADJ
gujaf-361	66	16	-	-	PUNCT
gujaf-361	66	17	word	word	NOUN
gujaf-361	66	18	format	format	NOUN
gujaf-361	66	19	,	,	PUNCT
gujaf-361	66	20	1.5	1.5	NUM
gujaf-361	66	21	-	-	PUNCT
gujaf-361	66	22	line	line	NOUN
gujaf-361	66	23	spacing	spacing	NOUN
gujaf-361	66	24	,	,	PUNCT
gujaf-361	66	25	12	12	NUM
gujaf-361	66	26	font	font	NOUN
gujaf-361	66	27	size	size	NOUN
gujaf-361	66	28	in	in	ADP
gujaf-361	66	29	times	time	NOUN
gujaf-361	66	30	new	new	ADJ
gujaf-361	66	31	roman	roman	NOUN
gujaf-361	66	32	.	.	PUNCT
gujaf-361	67	1	manuscript	manuscript	NOUN
gujaf-361	67	2	should	should	AUX
gujaf-361	67	3	be	be	AUX
gujaf-361	67	4	tested	test	VERB
gujaf-361	67	5	for	for	ADP
gujaf-361	67	6	plagiarism	plagiarism	NOUN
gujaf-361	67	7	before	before	ADP
gujaf-361	67	8	submission	submission	NOUN
gujaf-361	67	9	,	,	PUNCT
gujaf-361	67	10	as	as	SCONJ
gujaf-361	67	11	the	the	DET
gujaf-361	67	12	maximum	maximum	ADJ
gujaf-361	67	13	similarity	similarity	NOUN
gujaf-361	67	14	index	index	NOUN
gujaf-361	67	15	acceptable	acceptable	ADJ
gujaf-361	67	16	by	by	ADP
gujaf-361	67	17	gujaf	gujaf	NOUN
gujaf-361	67	18	is	be	AUX
gujaf-361	67	19	25	25	NUM
gujaf-361	67	20	percent	percent	NOUN
gujaf-361	67	21	.	.	PUNCT
gujaf-361	68	1	furthermore	furthermore	ADV
gujaf-361	68	2	,	,	PUNCT
gujaf-361	68	3	the	the	DET
gujaf-361	68	4	length	length	NOUN
gujaf-361	68	5	of	of	ADP
gujaf-361	68	6	a	a	DET
gujaf-361	68	7	complete	complete	ADJ
gujaf-361	68	8	article	article	NOUN
gujaf-361	68	9	should	should	AUX
gujaf-361	68	10	not	not	PART
gujaf-361	68	11	exceed	exceed	VERB
gujaf-361	68	12	5000	5000	NUM
gujaf-361	68	13	words	word	NOUN
gujaf-361	68	14	including	include	VERB
gujaf-361	68	15	an	an	DET
gujaf-361	68	16	abstract	abstract	NOUN
gujaf-361	68	17	of	of	ADP
gujaf-361	68	18	not	not	PART
gujaf-361	68	19	more	more	ADJ
gujaf-361	68	20	than	than	ADP
gujaf-361	68	21	250	250	NUM
gujaf-361	68	22	words	word	NOUN
gujaf-361	68	23	with	with	ADP
gujaf-361	68	24	a	a	DET
gujaf-361	68	25	minimum	minimum	NOUN
gujaf-361	68	26	of	of	ADP
gujaf-361	68	27	four	four	NUM
gujaf-361	68	28	key	key	ADJ
gujaf-361	68	29	words	word	NOUN
gujaf-361	68	30	immediately	immediately	ADV
gujaf-361	68	31	after	after	ADP
gujaf-361	68	32	the	the	DET
gujaf-361	68	33	abstract	abstract	NOUN
gujaf-361	68	34	.	.	PUNCT
gujaf-361	69	1	all	all	DET
gujaf-361	69	2	references	reference	NOUN
gujaf-361	69	3	including	include	VERB
gujaf-361	69	4	in	in	ADP
gujaf-361	69	5	text	text	NOUN
gujaf-361	69	6	citation	citation	NOUN
gujaf-361	69	7	and	and	CCONJ
gujaf-361	69	8	reference	reference	NOUN
gujaf-361	69	9	list	list	NOUN
gujaf-361	69	10	,	,	PUNCT
gujaf-361	69	11	tables	table	NOUN
gujaf-361	69	12	and	and	CCONJ
gujaf-361	69	13	figures	figure	NOUN
gujaf-361	69	14	should	should	AUX
gujaf-361	69	15	be	be	AUX
gujaf-361	69	16	in	in	ADP
gujaf-361	69	17	line	line	NOUN
gujaf-361	69	18	with	with	ADP
gujaf-361	69	19	apa	apa	PROPN
gujaf-361	69	20	7th	7th	PROPN
gujaf-361	69	21	edition	edition	NOUN
gujaf-361	69	22	publication	publication	NOUN
gujaf-361	69	23	manual	manual	NOUN
gujaf-361	69	24	.	.	PUNCT
gujaf-361	70	1	finally	finally	ADV
gujaf-361	70	2	,	,	PUNCT
gujaf-361	70	3	manuscript	manuscript	NOUN
gujaf-361	70	4	should	should	AUX
gujaf-361	70	5	be	be	AUX
gujaf-361	70	6	send	send	VERB
gujaf-361	70	7	to	to	ADP
gujaf-361	70	8	our	our	PRON
gujaf-361	70	9	email	email	NOUN
gujaf-361	70	10	address	address	NOUN
gujaf-361	70	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-361	70	12	and	and	CCONJ
gujaf-361	70	13	a	a	DET
gujaf-361	70	14	copy	copy	NOUN
gujaf-361	70	15	to	to	ADP
gujaf-361	70	16	our	our	PRON
gujaf-361	70	17	website	website	NOUN
gujaf-361	70	18	on	on	ADP
gujaf-361	70	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-361	70	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-361	70	21	gusau	gusau	ADJ
gujaf-361	70	22	journal	journal	NOUN
gujaf-361	70	23	of	of	ADP
gujaf-361	70	24	accounting	accounting	NOUN
gujaf-361	70	25	and	and	CCONJ
gujaf-361	70	26	finance	finance	NOUN
gujaf-361	70	27	,	,	PUNCT
gujaf-361	70	28	vol	vol	NOUN
gujaf-361	70	29	.	.	PROPN
gujaf-361	70	30	5	5	NUM
gujaf-361	70	31	,	,	PUNCT
gujaf-361	70	32	issue	issue	NOUN
gujaf-361	70	33	1	1	NUM
gujaf-361	70	34	,	,	PUNCT
gujaf-361	70	35	april	april	PROPN
gujaf-361	70	36	,	,	PUNCT
gujaf-361	70	37	2024	2024	NUM
gujaf-361	70	38	viii	viii	ADJ
gujaf-361	70	39	publication	publication	NOUN
gujaf-361	70	40	procedure	procedure	NOUN
gujaf-361	70	41	after	after	ADP
gujaf-361	70	42	receiving	receive	VERB
gujaf-361	70	43	a	a	DET
gujaf-361	70	44	manuscript	manuscript	NOUN
gujaf-361	70	45	that	that	PRON
gujaf-361	70	46	is	be	AUX
gujaf-361	70	47	within	within	ADP
gujaf-361	70	48	the	the	DET
gujaf-361	70	49	similarity	similarity	NOUN
gujaf-361	70	50	index	index	NOUN
gujaf-361	70	51	threshold	threshold	NOUN
gujaf-361	70	52	,	,	PUNCT
gujaf-361	70	53	a	a	DET
gujaf-361	70	54	confirmation	confirmation	NOUN
gujaf-361	70	55	email	email	NOUN
gujaf-361	70	56	will	will	AUX
gujaf-361	70	57	be	be	AUX
gujaf-361	70	58	send	send	VERB
gujaf-361	70	59	together	together	ADV
gujaf-361	70	60	with	with	ADP
gujaf-361	70	61	a	a	DET
gujaf-361	70	62	request	request	NOUN
gujaf-361	70	63	to	to	PART
gujaf-361	70	64	pay	pay	VERB
gujaf-361	70	65	a	a	DET
gujaf-361	70	66	review	review	NOUN
gujaf-361	70	67	proceeding	proceeding	NOUN
gujaf-361	70	68	fee	fee	NOUN
gujaf-361	70	69	.	.	PUNCT
gujaf-361	71	1	at	at	ADP
gujaf-361	71	2	this	this	DET
gujaf-361	71	3	point	point	NOUN
gujaf-361	71	4	,	,	PUNCT
gujaf-361	71	5	the	the	DET
gujaf-361	71	6	editorial	editorial	ADJ
gujaf-361	71	7	board	board	NOUN
gujaf-361	71	8	will	will	AUX
gujaf-361	71	9	take	take	VERB
gujaf-361	71	10	a	a	DET
gujaf-361	71	11	decision	decision	NOUN
gujaf-361	71	12	on	on	ADP
gujaf-361	71	13	accepting	accept	VERB
gujaf-361	71	14	,	,	PUNCT
gujaf-361	71	15	rejecting	reject	VERB
gujaf-361	71	16	or	or	CCONJ
gujaf-361	71	17	making	make	VERB
gujaf-361	71	18	a	a	DET
gujaf-361	71	19	resubmission	resubmission	NOUN
gujaf-361	71	20	of	of	ADP
gujaf-361	71	21	the	the	DET
gujaf-361	71	22	manuscript	manuscript	NOUN
gujaf-361	71	23	based	base	VERB
gujaf-361	71	24	on	on	ADP
gujaf-361	71	25	the	the	DET
gujaf-361	71	26	outcome	outcome	NOUN
gujaf-361	71	27	of	of	ADP
gujaf-361	71	28	the	the	DET
gujaf-361	71	29	double	double	ADJ
gujaf-361	71	30	-	-	PUNCT
gujaf-361	71	31	blind	blind	ADJ
gujaf-361	71	32	peer	peer	NOUN
gujaf-361	71	33	review	review	NOUN
gujaf-361	71	34	.	.	PUNCT
gujaf-361	72	1	those	those	DET
gujaf-361	72	2	authors	author	NOUN
gujaf-361	72	3	whose	whose	DET
gujaf-361	72	4	manuscript	manuscript	NOUN
gujaf-361	72	5	were	be	AUX
gujaf-361	72	6	accepted	accept	VERB
gujaf-361	72	7	for	for	ADP
gujaf-361	72	8	publication	publication	NOUN
gujaf-361	72	9	will	will	AUX
gujaf-361	72	10	be	be	AUX
gujaf-361	72	11	asked	ask	VERB
gujaf-361	72	12	to	to	PART
gujaf-361	72	13	pay	pay	VERB
gujaf-361	72	14	a	a	DET
gujaf-361	72	15	publication	publication	NOUN
gujaf-361	72	16	fee	fee	NOUN
gujaf-361	72	17	,	,	PUNCT
gujaf-361	72	18	after	after	ADP
gujaf-361	72	19	effecting	effect	VERB
gujaf-361	72	20	all	all	DET
gujaf-361	72	21	suggested	suggest	VERB
gujaf-361	72	22	corrections	correction	NOUN
gujaf-361	72	23	and	and	CCONJ
gujaf-361	72	24	changes	change	NOUN
gujaf-361	72	25	made	make	VERB
gujaf-361	72	26	on	on	ADP
gujaf-361	72	27	the	the	DET
gujaf-361	72	28	manuscript	manuscript	NOUN
gujaf-361	72	29	.	.	PUNCT
gujaf-361	73	1	all	all	DET
gujaf-361	73	2	corrected	correct	VERB
gujaf-361	73	3	papers	paper	NOUN
gujaf-361	73	4	returned	return	VERB
gujaf-361	73	5	within	within	ADP
gujaf-361	73	6	the	the	DET
gujaf-361	73	7	specified	specify	VERB
gujaf-361	73	8	time	time	NOUN
gujaf-361	73	9	frame	frame	NOUN
gujaf-361	73	10	will	will	AUX
gujaf-361	73	11	be	be	AUX
gujaf-361	73	12	published	publish	VERB
gujaf-361	73	13	in	in	ADP
gujaf-361	73	14	that	that	DET
gujaf-361	73	15	issue	issue	NOUN
gujaf-361	73	16	.	.	PUNCT
gujaf-361	74	1	payment	payment	NOUN
gujaf-361	74	2	details	detail	NOUN
gujaf-361	74	3	bank	bank	NOUN
gujaf-361	74	4	:	:	PUNCT
gujaf-361	74	5	fcmb	fcmb	PROPN
gujaf-361	74	6	account	account	PROPN
gujaf-361	74	7	number	number	NOUN
gujaf-361	74	8	:	:	PUNCT
gujaf-361	74	9	7278465011	7278465011	NUM
gujaf-361	74	10	account	account	NOUN
gujaf-361	74	11	name	name	NOUN
gujaf-361	74	12	:	:	PUNCT
gujaf-361	74	13	gusau	gusau	PROPN
gujaf-361	74	14	journal	journal	NOUN
gujaf-361	74	15	of	of	ADP
gujaf-361	74	16	accounting	accounting	NOUN
gujaf-361	74	17	and	and	CCONJ
gujaf-361	74	18	finance	finance	NOUN
gujaf-361	74	19	for	for	ADP
gujaf-361	74	20	inquiry	inquiry	NOUN
gujaf-361	74	21	the	the	DET
gujaf-361	74	22	head	head	NOUN
gujaf-361	74	23	,	,	PUNCT
gujaf-361	74	24	department	department	NOUN
gujaf-361	74	25	of	of	ADP
gujaf-361	74	26	accounting	accounting	NOUN
gujaf-361	74	27	and	and	CCONJ
gujaf-361	74	28	finance	finance	NOUN
gujaf-361	74	29	,	,	PUNCT
gujaf-361	74	30	federal	federal	ADJ
gujaf-361	74	31	university	university	NOUN
gujaf-361	74	32	gusau	gusau	PROPN
gujaf-361	74	33	,	,	PUNCT
gujaf-361	74	34	zamfara	zamfara	PROPN
gujaf-361	74	35	state	state	PROPN
gujaf-361	74	36	.	.	PUNCT
gujaf-361	75	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-361	76	1	+2348069393824	+2348069393824	PRON
gujaf-361	76	2	for	for	ADP
gujaf-361	76	3	more	more	ADJ
gujaf-361	76	4	information	information	NOUN
gujaf-361	76	5	,	,	PUNCT
gujaf-361	76	6	contact	contact	VERB
gujaf-361	76	7	the	the	DET
gujaf-361	76	8	editor	editor	NOUN
gujaf-361	76	9	-	-	PUNCT
gujaf-361	76	10	in	in	ADP
gujaf-361	76	11	-	-	PUNCT
gujaf-361	76	12	chief	chief	NOUN
gujaf-361	76	13	on	on	ADP
gujaf-361	76	14	+2348067766435	+2348067766435	NUM
gujaf-361	76	15	the	the	DET
gujaf-361	76	16	associate	associate	ADJ
gujaf-361	76	17	editor	editor	NOUN
gujaf-361	76	18	on	on	ADP
gujaf-361	76	19	+2348036057525	+2348036057525	NUM
gujaf-361	76	20	or	or	CCONJ
gujaf-361	76	21	visit	visit	VERB
gujaf-361	76	22	our	our	PRON
gujaf-361	76	23	website	website	NOUN
gujaf-361	76	24	on	on	ADP
gujaf-361	76	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-361	76	26	or	or	CCONJ
gujaf-361	76	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-361	76	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-361	76	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-361	76	30	gusau	gusau	ADJ
gujaf-361	76	31	journal	journal	NOUN
gujaf-361	76	32	of	of	ADP
gujaf-361	76	33	accounting	accounting	NOUN
gujaf-361	76	34	and	and	CCONJ
gujaf-361	76	35	finance	finance	NOUN
gujaf-361	76	36	,	,	PUNCT
gujaf-361	76	37	vol	vol	NOUN
gujaf-361	76	38	.	.	PROPN
gujaf-361	76	39	5	5	NUM
gujaf-361	76	40	,	,	PUNCT
gujaf-361	76	41	issue	issue	NOUN
gujaf-361	76	42	1	1	NUM
gujaf-361	76	43	,	,	PUNCT
gujaf-361	76	44	april	april	PROPN
gujaf-361	76	45	,	,	PUNCT
gujaf-361	76	46	2024	2024	NUM
gujaf-361	76	47	ix	ix	ADP
gujaf-361	76	48	contents	content	NOUN
gujaf-361	76	49	impact	impact	NOUN
gujaf-361	76	50	of	of	ADP
gujaf-361	76	51	audit	audit	NOUN
gujaf-361	76	52	quality	quality	NOUN
gujaf-361	76	53	on	on	ADP
gujaf-361	76	54	earnings	earning	NOUN
gujaf-361	76	55	management	management	NOUN
gujaf-361	76	56	of	of	ADP
gujaf-361	76	57	consumer	consumer	NOUN
gujaf-361	76	58	goods	good	NOUN
gujaf-361	76	59	firms	firm	NOUN
gujaf-361	76	60	in	in	ADP
gujaf-361	76	61	nigeria	nigeria	PROPN
gujaf-361	76	62	sirajo	sirajo	PROPN
gujaf-361	76	63	bappah	bappah	PROPN
gujaf-361	76	64	,	,	PUNCT
gujaf-361	76	65	auwal	auwal	PROPN
gujaf-361	76	66	saad	saad	PROPN
gujaf-361	76	67	,	,	PUNCT
gujaf-361	76	68	shehu	shehu	PROPN
gujaf-361	76	69	usman	usman	PROPN
gujaf-361	76	70	hassan	hassan	PROPN
gujaf-361	76	71	phd	phd	PROPN
gujaf-361	76	72	,	,	PUNCT
gujaf-361	76	73	saidu	saidu	PROPN
gujaf-361	76	74	adamu	adamu	PROPN
gujaf-361	76	75	phd	phd	PROPN
gujaf-361	76	76	board	board	PROPN
gujaf-361	76	77	characteristics	characteristic	NOUN
gujaf-361	76	78	and	and	CCONJ
gujaf-361	76	79	corporate	corporate	ADJ
gujaf-361	76	80	social	social	ADJ
gujaf-361	76	81	responsibility	responsibility	NOUN
gujaf-361	76	82	of	of	ADP
gujaf-361	76	83	listed	list	VERB
gujaf-361	76	84	oil	oil	NOUN
gujaf-361	76	85	and	and	CCONJ
gujaf-361	76	86	gas	gas	NOUN
gujaf-361	76	87	companies	company	NOUN
gujaf-361	76	88	in	in	ADP
gujaf-361	76	89	nigerian	nigerian	PROPN
gujaf-361	76	90	.	.	PUNCT
gujaf-361	77	1	aliyu	aliyu	PROPN
gujaf-361	77	2	abubakar	abubakar	PROPN
gujaf-361	77	3	,	,	PUNCT
gujaf-361	77	4	yunusa	yunusa	PROPN
gujaf-361	77	5	nasiru	nasiru	PROPN
gujaf-361	77	6	phd	phd	PROPN
gujaf-361	77	7	,	,	PUNCT
gujaf-361	77	8	dr	dr	PROPN
gujaf-361	77	9	.	.	PROPN
gujaf-361	77	10	umar	umar	PROPN
gujaf-361	77	11	abubakar	abubakar	PROPN
gujaf-361	77	12	board	board	PROPN
gujaf-361	77	13	characteristics	characteristic	NOUN
gujaf-361	77	14	and	and	CCONJ
gujaf-361	77	15	audit	audit	NOUN
gujaf-361	77	16	quality	quality	NOUN
gujaf-361	77	17	of	of	ADP
gujaf-361	77	18	listed	list	VERB
gujaf-361	77	19	consumer	consumer	NOUN
gujaf-361	77	20	goods	good	NOUN
gujaf-361	77	21	firms	firm	NOUN
gujaf-361	77	22	in	in	ADP
gujaf-361	77	23	nigeria	nigeria	PROPN
gujaf-361	77	24	aliyu	aliyu	PROPN
gujaf-361	77	25	shehu	shehu	PROPN
gujaf-361	77	26	usman	usman	PROPN
gujaf-361	77	27	,	,	PUNCT
gujaf-361	77	28	danson	danson	PROPN
gujaf-361	77	29	andrew	andrew	PROPN
gujaf-361	77	30	,	,	PUNCT
gujaf-361	77	31	abdullahi	abdullahi	PROPN
gujaf-361	77	32	bala	bala	PROPN
gujaf-361	77	33	ado	ado	PROPN
gujaf-361	77	34	phd	phd	PROPN
gujaf-361	77	35	,	,	PUNCT
gujaf-361	77	36	ceo	ceo	NOUN
gujaf-361	77	37	characteristics	characteristic	NOUN
gujaf-361	77	38	and	and	CCONJ
gujaf-361	77	39	financial	financial	ADJ
gujaf-361	77	40	reporting	reporting	NOUN
gujaf-361	77	41	quality	quality	NOUN
gujaf-361	77	42	in	in	ADP
gujaf-361	77	43	listed	list	VERB
gujaf-361	77	44	consumer	consumer	NOUN
gujaf-361	77	45	goods	good	NOUN
gujaf-361	77	46	companies	company	NOUN
gujaf-361	77	47	in	in	ADP
gujaf-361	77	48	nigeria	nigeria	PROPN
gujaf-361	77	49	okika	okika	PROPN
gujaf-361	77	50	nkiru	nkiru	PROPN
gujaf-361	77	51	philomena	philomena	PROPN
gujaf-361	77	52	,	,	PUNCT
gujaf-361	77	53	oyeneye	oyeneye	PROPN
gujaf-361	77	54	temitope	temitope	PROPN
gujaf-361	77	55	esther	esther	NOUN
gujaf-361	77	56	,	,	PUNCT
gujaf-361	77	57	adedeji	adedeji	PROPN
gujaf-361	77	58	daniel	daniel	PROPN
gujaf-361	77	59	gbadebo	gbadebo	PROPN
gujaf-361	77	60	liquidity	liquidity	PROPN
gujaf-361	77	61	risk	risk	NOUN
gujaf-361	77	62	and	and	CCONJ
gujaf-361	77	63	financial	financial	ADJ
gujaf-361	77	64	performance	performance	NOUN
gujaf-361	77	65	of	of	ADP
gujaf-361	77	66	listed	list	VERB
gujaf-361	77	67	deposit	deposit	NOUN
gujaf-361	77	68	money	money	NOUN
gujaf-361	77	69	banks	bank	NOUN
gujaf-361	77	70	in	in	ADP
gujaf-361	77	71	nigeria	nigeria	PROPN
gujaf-361	77	72	bashir	bashir	PROPN
gujaf-361	77	73	abdulrauf	abdulrauf	PROPN
gujaf-361	77	74	mohammed	mohammed	PROPN
gujaf-361	77	75	,	,	PUNCT
gujaf-361	77	76	aliyu	aliyu	PROPN
gujaf-361	77	77	ahmed	ahme	VERB
gujaf-361	77	78	abdullah	abdullah	PROPN
gujaf-361	77	79	phd	phd	PROPN
gujaf-361	77	80	,	,	PUNCT
gujaf-361	77	81	prof	prof	PROPN
gujaf-361	77	82	.	.	PUNCT
gujaf-361	78	1	salisu	salisu	PROPN
gujaf-361	78	2	mamman	mamman	PROPN
gujaf-361	78	3	ibrahim	ibrahim	PROPN
gujaf-361	78	4	yusuf	yusuf	PROPN
gujaf-361	78	5	phd	phd	PROPN
gujaf-361	78	6	,	,	PUNCT
gujaf-361	78	7	suleiman	suleiman	PROPN
gujaf-361	78	8	salami	salami	PROPN
gujaf-361	78	9	phd	phd	PROPN
gujaf-361	78	10	information	information	NOUN
gujaf-361	78	11	asymmetry	asymmetry	NOUN
gujaf-361	78	12	and	and	CCONJ
gujaf-361	78	13	cost	cost	NOUN
gujaf-361	78	14	of	of	ADP
gujaf-361	78	15	capital	capital	NOUN
gujaf-361	78	16	:	:	PUNCT
gujaf-361	78	17	a	a	DET
gujaf-361	78	18	review	review	NOUN
gujaf-361	78	19	of	of	ADP
gujaf-361	78	20	empirical	empirical	ADJ
gujaf-361	78	21	evidence	evidence	NOUN
gujaf-361	78	22	sunusi	sunusi	PROPN
gujaf-361	78	23	ridwan	ridwan	PROPN
gujaf-361	78	24	ayagi	ayagi	PROPN
gujaf-361	78	25	phd	phd	PROPN
gujaf-361	78	26	,	,	PUNCT
gujaf-361	78	27	aca	aca	PROPN
gujaf-361	78	28	,	,	PUNCT
gujaf-361	78	29	rashida	rashida	PROPN
gujaf-361	78	30	lawal	lawal	PROPN
gujaf-361	78	31	,	,	PUNCT
gujaf-361	78	32	phd	phd	NOUN
gujaf-361	78	33	ownership	ownership	NOUN
gujaf-361	78	34	structure	structure	NOUN
gujaf-361	78	35	and	and	CCONJ
gujaf-361	78	36	female	female	ADJ
gujaf-361	78	37	inclusion	inclusion	NOUN
gujaf-361	78	38	of	of	ADP
gujaf-361	78	39	listed	list	VERB
gujaf-361	78	40	financial	financial	ADJ
gujaf-361	78	41	firms	firm	NOUN
gujaf-361	78	42	in	in	ADP
gujaf-361	78	43	nigeria	nigeria	PROPN
gujaf-361	78	44	gbemigun	gbemigun	PROPN
gujaf-361	78	45	catherine	catherine	PROPN
gujaf-361	78	46	omoleye	omoleye	PROPN
gujaf-361	78	47	,	,	PUNCT
gujaf-361	78	48	alade	alade	PROPN
gujaf-361	78	49	muyiwa	muyiwa	PROPN
gujaf-361	78	50	ezekiel	ezekiel	PROPN
gujaf-361	78	51	phd	phd	PROPN
gujaf-361	78	52	csr	csr	PROPN
gujaf-361	78	53	initiatives	initiative	NOUN
gujaf-361	78	54	and	and	CCONJ
gujaf-361	78	55	sustainability	sustainability	NOUN
gujaf-361	78	56	resilience	resilience	NOUN
gujaf-361	78	57	in	in	ADP
gujaf-361	78	58	nigeria	nigeria	PROPN
gujaf-361	78	59	's	's	PART
gujaf-361	78	60	oil	oil	NOUN
gujaf-361	78	61	and	and	CCONJ
gujaf-361	78	62	gas	gas	NOUN
gujaf-361	78	63	industry	industry	NOUN
gujaf-361	78	64	:	:	PUNCT
gujaf-361	78	65	a	a	DET
gujaf-361	78	66	pls	pls	ADJ
gujaf-361	78	67	-	-	PUNCT
gujaf-361	78	68	sem	sem	NOUN
gujaf-361	78	69	approach	approach	NOUN
gujaf-361	78	70	from	from	ADP
gujaf-361	78	71	local	local	ADJ
gujaf-361	78	72	communities	community	NOUN
gujaf-361	78	73	'	'	PART
gujaf-361	78	74	perspective	perspective	NOUN
gujaf-361	78	75	tajudeen	tajudeen	NUM
gujaf-361	78	76	alaburo	alaburo	PROPN
gujaf-361	78	77	,	,	PUNCT
gujaf-361	78	78	rofiat	rofiat	PROPN
gujaf-361	78	79	bolanle	bolanle	PROPN
gujaf-361	78	80	,	,	PUNCT
gujaf-361	78	81	abdussalam	abdussalam	PROPN
gujaf-361	78	82	,	,	PUNCT
gujaf-361	78	83	abdulrahman	abdulrahman	PROPN
gujaf-361	78	84	abubakar	abubakar	PROPN
gujaf-361	78	85	,	,	PUNCT
gujaf-361	78	86	tajudeen	tajudeen	PROPN
gujaf-361	78	87	,	,	PUNCT
gujaf-361	78	88	akeem	akeem	PROPN
gujaf-361	78	89	olamilekan	olamilekan	PROPN
gujaf-361	78	90	babatunde	babatunde	PROPN
gujaf-361	78	91	capital	capital	NOUN
gujaf-361	78	92	structure	structure	NOUN
gujaf-361	78	93	and	and	CCONJ
gujaf-361	78	94	the	the	DET
gujaf-361	78	95	financial	financial	ADJ
gujaf-361	78	96	performance	performance	NOUN
gujaf-361	78	97	of	of	ADP
gujaf-361	78	98	listed	list	VERB
gujaf-361	78	99	information	information	NOUN
gujaf-361	78	100	and	and	CCONJ
gujaf-361	78	101	communications	communication	NOUN
gujaf-361	78	102	technology	technology	NOUN
gujaf-361	78	103	firms	firm	NOUN
gujaf-361	78	104	in	in	ADP
gujaf-361	78	105	nigeria	nigeria	PROPN
gujaf-361	78	106	nasiru	nasiru	PROPN
gujaf-361	78	107	adamu	adamu	PROPN
gujaf-361	78	108	kanoma	kanoma	PROPN
gujaf-361	78	109	,	,	PUNCT
gujaf-361	78	110	nurudeen	nurudeen	ADJ
gujaf-361	78	111	usman	usman	PROPN
gujaf-361	78	112	miko	miko	PROPN
gujaf-361	78	113	,	,	PUNCT
gujaf-361	78	114	augustine	augustine	PROPN
gujaf-361	78	115	ayuba	ayuba	PROPN
gujaf-361	78	116	,	,	PUNCT
gujaf-361	78	117	idris	idris	PROPN
gujaf-361	78	118	mohammed	mohammed	PROPN
gujaf-361	78	119	,	,	PUNCT
gujaf-361	78	120	mark	mark	VERB
gujaf-361	78	121	g	g	PROPN
gujaf-361	78	122	,	,	PUNCT
gujaf-361	78	123	tagwai	tagwai	PROPN
gujaf-361	78	124	gusau	gusau	PROPN
gujaf-361	78	125	journal	journal	PROPN
gujaf-361	78	126	of	of	ADP
gujaf-361	78	127	accounting	accounting	NOUN
gujaf-361	78	128	and	and	CCONJ
gujaf-361	78	129	finance	finance	NOUN
gujaf-361	78	130	,	,	PUNCT
gujaf-361	78	131	vol	vol	NOUN
gujaf-361	78	132	.	.	PROPN
gujaf-361	78	133	5	5	NUM
gujaf-361	78	134	,	,	PUNCT
gujaf-361	78	135	issue	issue	NOUN
gujaf-361	78	136	1	1	NUM
gujaf-361	78	137	,	,	PUNCT
gujaf-361	78	138	april	april	PROPN
gujaf-361	78	139	,	,	PUNCT
gujaf-361	78	140	2024	2024	NUM
gujaf-361	78	141	x	x	SYM
gujaf-361	78	142	profitability	profitability	NOUN
gujaf-361	78	143	and	and	CCONJ
gujaf-361	78	144	turnover	turnover	NOUN
gujaf-361	78	145	appraisal	appraisal	NOUN
gujaf-361	78	146	of	of	ADP
gujaf-361	78	147	listed	list	VERB
gujaf-361	78	148	deposit	deposit	NOUN
gujaf-361	78	149	money	money	NOUN
gujaf-361	78	150	banks	bank	NOUN
gujaf-361	78	151	in	in	ADP
gujaf-361	78	152	nigeria	nigeria	PROPN
gujaf-361	78	153	odogu	odogu	PROPN
gujaf-361	78	154	,	,	PUNCT
gujaf-361	78	155	terry	terry	PROPN
gujaf-361	78	156	keme	keme	PROPN
gujaf-361	78	157	zuode	zuode	PROPN
gujaf-361	78	158	(	(	PUNCT
gujaf-361	78	159	phd	phd	NOUN
gujaf-361	78	160	)	)	PUNCT
gujaf-361	78	161	and	and	CCONJ
gujaf-361	78	162	koroye	koroye	PROPN
gujaf-361	78	163	,	,	PUNCT
gujaf-361	78	164	amapamo	amapamo	PROPN
gujaf-361	78	165	stephen	stephen	PROPN
gujaf-361	78	166	board	board	PROPN
gujaf-361	78	167	attributes	attribute	NOUN
gujaf-361	78	168	and	and	CCONJ
gujaf-361	78	169	timeliness	timeliness	NOUN
gujaf-361	78	170	of	of	ADP
gujaf-361	78	171	financial	financial	ADJ
gujaf-361	78	172	reports	report	NOUN
gujaf-361	78	173	of	of	ADP
gujaf-361	78	174	listed	list	VERB
gujaf-361	78	175	non	non	ADJ
gujaf-361	78	176	-	-	ADJ
gujaf-361	78	177	financial	financial	ADJ
gujaf-361	78	178	firms	firm	NOUN
gujaf-361	78	179	in	in	ADP
gujaf-361	78	180	nigeria	nigeria	PROPN
gujaf-361	78	181	rashida	rashida	PROPN
gujaf-361	78	182	lawal	lawal	PROPN
gujaf-361	78	183	phd	phd	PROPN
gujaf-361	78	184	and	and	CCONJ
gujaf-361	78	185	prof	prof	NOUN
gujaf-361	78	186	.	.	PUNCT
gujaf-361	79	1	kabir	kabir	PROPN
gujaf-361	79	2	hamid	hamid	PROPN
gujaf-361	79	3	tahir	tahir	PROPN
gujaf-361	79	4	board	board	PROPN
gujaf-361	79	5	independence	independence	NOUN
gujaf-361	79	6	and	and	CCONJ
gujaf-361	79	7	financial	financial	ADJ
gujaf-361	79	8	reporting	reporting	NOUN
gujaf-361	79	9	quality	quality	NOUN
gujaf-361	79	10	of	of	ADP
gujaf-361	79	11	listed	list	VERB
gujaf-361	79	12	oil	oil	NOUN
gujaf-361	79	13	and	and	CCONJ
gujaf-361	79	14	gas	gas	NOUN
gujaf-361	79	15	companies	company	NOUN
gujaf-361	79	16	in	in	ADP
gujaf-361	79	17	nigeria	nigeria	PROPN
gujaf-361	79	18	:	:	PUNCT
gujaf-361	79	19	moderated	moderate	VERB
gujaf-361	79	20	by	by	ADP
gujaf-361	79	21	firm	firm	ADJ
gujaf-361	79	22	size	size	NOUN
gujaf-361	79	23	adamu	adamu	PROPN
gujaf-361	79	24	lawal	lawal	PROPN
gujaf-361	79	25	bello	bello	PROPN
gujaf-361	79	26	,	,	PUNCT
gujaf-361	79	27	prof	prof	PROPN
gujaf-361	79	28	.	.	PUNCT
gujaf-361	80	1	j.	j.	PROPN
gujaf-361	80	2	okpanachi	okpanachi	PROPN
gujaf-361	80	3	,	,	PUNCT
gujaf-361	80	4	prof	prof	PROPN
gujaf-361	80	5	.	.	PUNCT
gujaf-361	81	1	t.	t.	PROPN
gujaf-361	81	2	nyor	nyor	PROPN
gujaf-361	81	3	and	and	CCONJ
gujaf-361	81	4	lateef	lateef	PROPN
gujaf-361	81	5	olumude	olumude	PROPN
gujaf-361	81	6	mustapha	mustapha	PROPN
gujaf-361	81	7	(	(	PUNCT
gujaf-361	81	8	ph.d	ph.d	PROPN
gujaf-361	81	9	)	)	PUNCT
gujaf-361	81	10	does	do	VERB
gujaf-361	81	11	esg	esg	PROPN
gujaf-361	81	12	investment	investment	NOUN
gujaf-361	81	13	impact	impact	NOUN
gujaf-361	81	14	the	the	DET
gujaf-361	81	15	financial	financial	ADJ
gujaf-361	81	16	sustainability	sustainability	NOUN
gujaf-361	81	17	of	of	ADP
gujaf-361	81	18	nigerian	nigerian	ADJ
gujaf-361	81	19	energy	energy	NOUN
gujaf-361	81	20	companies	company	NOUN
gujaf-361	81	21	:	:	PUNCT
gujaf-361	81	22	a	a	DET
gujaf-361	81	23	panel	panel	NOUN
gujaf-361	81	24	regression	regression	NOUN
gujaf-361	81	25	approach	approach	NOUN
gujaf-361	81	26	?	?	PUNCT
gujaf-361	82	1	tajudeen	tajudeen	NOUN
gujaf-361	82	2	alaburo	alaburo	PROPN
gujaf-361	82	3	,	,	PUNCT
gujaf-361	82	4	abdulsalam	abdulsalam	PROPN
gujaf-361	82	5	and	and	CCONJ
gujaf-361	82	6	adedeji	adedeji	PROPN
gujaf-361	82	7	daniel	daniel	PROPN
gujaf-361	82	8	gbadebo	gbadebo	PROPN
gujaf-361	82	9	board	board	PROPN
gujaf-361	82	10	attributes	attribute	NOUN
gujaf-361	82	11	and	and	CCONJ
gujaf-361	82	12	sustainability	sustainability	NOUN
gujaf-361	82	13	reporting	reporting	NOUN
gujaf-361	82	14	of	of	ADP
gujaf-361	82	15	listed	list	VERB
gujaf-361	82	16	firms	firm	NOUN
gujaf-361	82	17	in	in	ADP
gujaf-361	82	18	nigeria	nigeria	PROPN
gujaf-361	82	19	idris	idris	PROPN
gujaf-361	82	20	mohammed	mohammed	PROPN
gujaf-361	82	21	,	,	PUNCT
gujaf-361	82	22	bejamin	bejamin	PROPN
gujaf-361	82	23	k	k	PROPN
gujaf-361	82	24	,	,	PUNCT
gujaf-361	82	25	gugong	gugong	PROPN
gujaf-361	82	26	phd	phd	PROPN
gujaf-361	82	27	,	,	PUNCT
gujaf-361	82	28	rofiat	rofiat	PROPN
gujaf-361	82	29	adedokun	adedokun	PROPN
gujaf-361	82	30	,	,	PUNCT
gujaf-361	82	31	abdulrahman	abdulrahman	PROPN
gujaf-361	82	32	a	a	PRON
gujaf-361	82	33	,	,	PUNCT
gujaf-361	82	34	olorunloga	olorunloga	ADJ
gujaf-361	82	35	and	and	CCONJ
gujaf-361	82	36	mark	mark	NOUN
gujaf-361	82	37	,	,	PUNCT
gujaf-361	82	38	g	g	PROPN
gujaf-361	82	39	,	,	PUNCT
gujaf-361	82	40	tagwai	tagwai	PROPN
gujaf-361	82	41	mediating	mediate	VERB
gujaf-361	82	42	effect	effect	NOUN
gujaf-361	82	43	of	of	ADP
gujaf-361	82	44	internal	internal	ADJ
gujaf-361	82	45	auditors	auditor	NOUN
gujaf-361	82	46	’	’	PART
gujaf-361	82	47	ethical	ethical	ADJ
gujaf-361	82	48	conduct	conduct	NOUN
gujaf-361	82	49	on	on	ADP
gujaf-361	82	50	the	the	DET
gujaf-361	82	51	relationship	relationship	NOUN
gujaf-361	82	52	between	between	ADP
gujaf-361	82	53	usage	usage	NOUN
gujaf-361	82	54	of	of	ADP
gujaf-361	82	55	information	information	NOUN
gujaf-361	82	56	technology	technology	NOUN
gujaf-361	82	57	,	,	PUNCT
gujaf-361	82	58	management	management	NOUN
gujaf-361	82	59	support	support	NOUN
gujaf-361	82	60	for	for	ADP
gujaf-361	82	61	internal	internal	ADJ
gujaf-361	82	62	audit	audit	NOUN
gujaf-361	82	63	department	department	NOUN
gujaf-361	82	64	,	,	PUNCT
gujaf-361	82	65	and	and	CCONJ
gujaf-361	82	66	internal	internal	ADJ
gujaf-361	82	67	audit	audit	NOUN
gujaf-361	82	68	effectiveness	effectiveness	NOUN
gujaf-361	82	69	:	:	PUNCT
gujaf-361	82	70	a	a	DET
gujaf-361	82	71	conceptual	conceptual	ADJ
gujaf-361	82	72	framework	framework	NOUN
gujaf-361	82	73	nura	nura	PROPN
gujaf-361	82	74	badamasi	badamasi	PROPN
gujaf-361	82	75	,	,	PUNCT
gujaf-361	82	76	adura	adura	NOUN
gujaf-361	82	77	binti	binti	PROPN
gujaf-361	82	78	ahmad	ahmad	PROPN
gujaf-361	82	79	gusau	gusau	PROPN
gujaf-361	82	80	journal	journal	PROPN
gujaf-361	82	81	of	of	ADP
gujaf-361	82	82	accounting	accounting	NOUN
gujaf-361	82	83	and	and	CCONJ
gujaf-361	82	84	finance	finance	NOUN
gujaf-361	82	85	,	,	PUNCT
gujaf-361	82	86	vol	vol	NOUN
gujaf-361	82	87	.	.	PROPN
gujaf-361	82	88	5	5	NUM
gujaf-361	82	89	,	,	PUNCT
gujaf-361	82	90	issue	issue	NOUN
gujaf-361	82	91	1	1	NUM
gujaf-361	82	92	,	,	PUNCT
gujaf-361	82	93	april	april	PROPN
gujaf-361	82	94	,	,	PUNCT
gujaf-361	82	95	2024	2024	NUM
gujaf-361	82	96	87	87	NUM
gujaf-361	82	97	liquidity	liquidity	NOUN
gujaf-361	82	98	risk	risk	NOUN
gujaf-361	82	99	and	and	CCONJ
gujaf-361	82	100	financial	financial	ADJ
gujaf-361	82	101	performance	performance	NOUN
gujaf-361	82	102	of	of	ADP
gujaf-361	82	103	listed	list	VERB
gujaf-361	82	104	deposit	deposit	NOUN
gujaf-361	82	105	money	money	NOUN
gujaf-361	82	106	banks	bank	NOUN
gujaf-361	82	107	in	in	ADP
gujaf-361	82	108	nigeria	nigeria	PROPN
gujaf-361	82	109	bashir	bashir	PROPN
gujaf-361	82	110	abdulrauf	abdulrauf	PROPN
gujaf-361	82	111	mohammed	mohammed	PROPN
gujaf-361	82	112	department	department	PROPN
gujaf-361	82	113	of	of	ADP
gujaf-361	82	114	accounting	accounting	PROPN
gujaf-361	82	115	abu	abu	PROPN
gujaf-361	82	116	business	business	PROPN
gujaf-361	82	117	school	school	NOUN
gujaf-361	82	118	,	,	PUNCT
gujaf-361	82	119	ahmadu	ahmadu	PROPN
gujaf-361	82	120	bello	bello	PROPN
gujaf-361	82	121	university	university	NOUN
gujaf-361	82	122	,	,	PUNCT
gujaf-361	82	123	zaria	zaria	PROPN
gujaf-361	82	124	+2348069317137	+2348069317137	NUM
gujaf-361	82	125	,	,	PUNCT
gujaf-361	82	126	araufbashir@gmail.com	araufbashir@gmail.com	X
gujaf-361	83	1	aliyu	aliyu	PROPN
gujaf-361	83	2	ahmed	ahme	VERB
gujaf-361	83	3	abdullah	abdullah	PROPN
gujaf-361	83	4	phd	phd	PROPN
gujaf-361	83	5	department	department	PROPN
gujaf-361	83	6	of	of	ADP
gujaf-361	83	7	accounting	accounting	PROPN
gujaf-361	83	8	abu	abu	PROPN
gujaf-361	83	9	business	business	PROPN
gujaf-361	83	10	school	school	PROPN
gujaf-361	83	11	ahmadu	ahmadu	PROPN
gujaf-361	83	12	bello	bello	PROPN
gujaf-361	83	13	university	university	NOUN
gujaf-361	83	14	,	,	PUNCT
gujaf-361	83	15	zaria	zaria	PROPN
gujaf-361	83	16	+2348068637232	+2348068637232	PROPN
gujaf-361	83	17	,	,	PUNCT
gujaf-361	83	18	aaahmed@abu.edu.ng	aaahmed@abu.edu.ng	PROPN
gujaf-361	83	19	ibrahim	ibrahim	PROPN
gujaf-361	83	20	yusuf	yusuf	PROPN
gujaf-361	83	21	phd	phd	PROPN
gujaf-361	83	22	department	department	PROPN
gujaf-361	83	23	of	of	ADP
gujaf-361	83	24	accounting	accounting	PROPN
gujaf-361	83	25	abu	abu	PROPN
gujaf-361	83	26	business	business	PROPN
gujaf-361	83	27	school	school	PROPN
gujaf-361	83	28	ahmadu	ahmadu	PROPN
gujaf-361	83	29	bello	bello	PROPN
gujaf-361	83	30	university	university	NOUN
gujaf-361	83	31	,	,	PUNCT
gujaf-361	83	32	zaria	zaria	PROPN
gujaf-361	83	33	+2348036023501	+2348036023501	NUM
gujaf-361	83	34	suleiman	suleiman	PROPN
gujaf-361	83	35	salami	salami	PROPN
gujaf-361	83	36	phd	phd	PROPN
gujaf-361	83	37	department	department	PROPN
gujaf-361	83	38	of	of	ADP
gujaf-361	83	39	accounting	accounting	PROPN
gujaf-361	83	40	abu	abu	PROPN
gujaf-361	83	41	business	business	PROPN
gujaf-361	83	42	school	school	PROPN
gujaf-361	83	43	ahmadu	ahmadu	PROPN
gujaf-361	83	44	bello	bello	PROPN
gujaf-361	83	45	university	university	PROPN
gujaf-361	83	46	,	,	PUNCT
gujaf-361	83	47	zaria	zaria	PROPN
gujaf-361	83	48	,	,	PUNCT
gujaf-361	83	49	+2348127247501	+2348127247501	PRON
gujaf-361	83	50	prof	prof	NOUN
gujaf-361	83	51	.	.	PUNCT
gujaf-361	83	52	salisu	salisu	PROPN
gujaf-361	83	53	mamman	mamman	PROPN
gujaf-361	83	54	department	department	PROPN
gujaf-361	83	55	of	of	ADP
gujaf-361	83	56	accounting	accounting	PROPN
gujaf-361	83	57	abu	abu	PROPN
gujaf-361	83	58	business	business	PROPN
gujaf-361	83	59	school	school	NOUN
gujaf-361	83	60	,	,	PUNCT
gujaf-361	83	61	ahmadu	ahmadu	PROPN
gujaf-361	83	62	bello	bello	PROPN
gujaf-361	83	63	university	university	NOUN
gujaf-361	83	64	,	,	PUNCT
gujaf-361	83	65	zaria	zaria	PROPN
gujaf-361	83	66	+2348030680907	+2348030680907	NUM
gujaf-361	84	1	abstract	abstract	ADV
gujaf-361	84	2	this	this	DET
gujaf-361	84	3	study	study	NOUN
gujaf-361	84	4	examines	examine	VERB
gujaf-361	84	5	the	the	DET
gujaf-361	84	6	effect	effect	NOUN
gujaf-361	84	7	of	of	ADP
gujaf-361	84	8	liquidity	liquidity	NOUN
gujaf-361	84	9	risk	risk	NOUN
gujaf-361	84	10	on	on	ADP
gujaf-361	84	11	financial	financial	ADJ
gujaf-361	84	12	performance	performance	NOUN
gujaf-361	84	13	of	of	ADP
gujaf-361	84	14	listed	list	VERB
gujaf-361	84	15	deposit	deposit	NOUN
gujaf-361	84	16	money	money	NOUN
gujaf-361	84	17	banks	bank	NOUN
gujaf-361	84	18	in	in	ADP
gujaf-361	84	19	nigeria	nigeria	PROPN
gujaf-361	84	20	.	.	PUNCT
gujaf-361	85	1	the	the	DET
gujaf-361	85	2	correlation	correlation	NOUN
gujaf-361	85	3	research	research	NOUN
gujaf-361	85	4	design	design	NOUN
gujaf-361	85	5	was	be	AUX
gujaf-361	85	6	adopted	adopt	VERB
gujaf-361	85	7	based	base	VERB
gujaf-361	85	8	on	on	ADP
gujaf-361	85	9	positivist	positivist	ADJ
gujaf-361	85	10	approach	approach	NOUN
gujaf-361	85	11	.	.	PUNCT
gujaf-361	86	1	secondary	secondary	ADJ
gujaf-361	86	2	data	datum	NOUN
gujaf-361	86	3	were	be	AUX
gujaf-361	86	4	extracted	extract	VERB
gujaf-361	86	5	from	from	ADP
gujaf-361	86	6	twelve	twelve	NUM
gujaf-361	86	7	listed	list	VERB
gujaf-361	86	8	deposit	deposit	NOUN
gujaf-361	86	9	money	money	NOUN
gujaf-361	86	10	banks	bank	NOUN
gujaf-361	86	11	in	in	ADP
gujaf-361	86	12	the	the	DET
gujaf-361	86	13	nigerian	nigerian	ADJ
gujaf-361	86	14	exchange	exchange	NOUN
gujaf-361	86	15	group	group	NOUN
gujaf-361	86	16	(	(	PUNCT
gujaf-361	86	17	negx	negx	PROPN
gujaf-361	86	18	)	)	PUNCT
gujaf-361	86	19	from	from	ADP
gujaf-361	86	20	(	(	PUNCT
gujaf-361	86	21	2013	2013	NUM
gujaf-361	86	22	-2022	-2022	NOUN
gujaf-361	86	23	)	)	PUNCT
gujaf-361	86	24	and	and	CCONJ
gujaf-361	86	25	analyzed	analyze	VERB
gujaf-361	86	26	using	use	VERB
gujaf-361	86	27	multiple	multiple	ADJ
gujaf-361	86	28	regression	regression	NOUN
gujaf-361	86	29	technique	technique	NOUN
gujaf-361	86	30	.	.	PUNCT
gujaf-361	87	1	the	the	DET
gujaf-361	87	2	study	study	NOUN
gujaf-361	87	3	was	be	AUX
gujaf-361	87	4	mailto:araufbashir@gmail.com	mailto:araufbashir@gmail.com	PROPN
gujaf-361	87	5	mailto:aaahmed@abu.edu.ng	mailto:aaahmed@abu.edu.ng	PROPN
gujaf-361	87	6	gusau	gusau	PROPN
gujaf-361	87	7	journal	journal	PROPN
gujaf-361	87	8	of	of	ADP
gujaf-361	87	9	accounting	accounting	NOUN
gujaf-361	87	10	and	and	CCONJ
gujaf-361	87	11	finance	finance	NOUN
gujaf-361	87	12	,	,	PUNCT
gujaf-361	87	13	vol	vol	NOUN
gujaf-361	87	14	.	.	PROPN
gujaf-361	87	15	5	5	NUM
gujaf-361	87	16	,	,	PUNCT
gujaf-361	87	17	issue	issue	NOUN
gujaf-361	87	18	1	1	NUM
gujaf-361	87	19	,	,	PUNCT
gujaf-361	87	20	april	april	PROPN
gujaf-361	87	21	,	,	PUNCT
gujaf-361	87	22	2024	2024	NUM
gujaf-361	87	23	88	88	NUM
gujaf-361	87	24	under	under	ADP
gujaf-361	87	25	pin	pin	NOUN
gujaf-361	87	26	by	by	ADP
gujaf-361	87	27	risk	risk	NOUN
gujaf-361	87	28	management	management	NOUN
gujaf-361	87	29	theory	theory	NOUN
gujaf-361	87	30	.	.	PUNCT
gujaf-361	88	1	the	the	DET
gujaf-361	88	2	result	result	NOUN
gujaf-361	88	3	of	of	ADP
gujaf-361	88	4	the	the	DET
gujaf-361	88	5	generalized	generalized	ADJ
gujaf-361	88	6	least	least	ADJ
gujaf-361	88	7	square	square	ADJ
gujaf-361	88	8	regression	regression	NOUN
gujaf-361	88	9	model	model	NOUN
gujaf-361	88	10	showed	show	VERB
gujaf-361	88	11	that	that	SCONJ
gujaf-361	88	12	current	current	ADJ
gujaf-361	88	13	risk	risk	NOUN
gujaf-361	88	14	has	have	VERB
gujaf-361	88	15	positive	positive	ADJ
gujaf-361	88	16	association	association	NOUN
gujaf-361	88	17	with	with	ADP
gujaf-361	88	18	financial	financial	ADJ
gujaf-361	88	19	performance	performance	NOUN
gujaf-361	88	20	at	at	ADP
gujaf-361	88	21	5	5	NUM
gujaf-361	88	22	%	%	NOUN
gujaf-361	88	23	level	level	NOUN
gujaf-361	88	24	of	of	ADP
gujaf-361	88	25	significant	significant	ADJ
gujaf-361	88	26	while	while	SCONJ
gujaf-361	88	27	cash	cash	NOUN
gujaf-361	88	28	reserve	reserve	NOUN
gujaf-361	88	29	risk	risk	NOUN
gujaf-361	88	30	has	have	VERB
gujaf-361	88	31	a	a	DET
gujaf-361	88	32	negative	negative	ADJ
gujaf-361	88	33	significant	significant	ADJ
gujaf-361	88	34	effect	effect	NOUN
gujaf-361	88	35	on	on	ADP
gujaf-361	88	36	financial	financial	ADJ
gujaf-361	88	37	performance	performance	NOUN
gujaf-361	88	38	of	of	ADP
gujaf-361	88	39	listed	list	VERB
gujaf-361	88	40	deposit	deposit	NOUN
gujaf-361	88	41	money	money	NOUN
gujaf-361	88	42	banks	bank	NOUN
gujaf-361	88	43	in	in	ADP
gujaf-361	88	44	nigeria	nigeria	PROPN
gujaf-361	88	45	significant	significant	ADJ
gujaf-361	88	46	at	at	ADP
gujaf-361	88	47	1	1	NUM
gujaf-361	88	48	%	%	NOUN
gujaf-361	88	49	.	.	PUNCT
gujaf-361	89	1	in	in	ADP
gujaf-361	89	2	line	line	NOUN
gujaf-361	89	3	with	with	ADP
gujaf-361	89	4	the	the	DET
gujaf-361	89	5	findings	finding	NOUN
gujaf-361	89	6	,	,	PUNCT
gujaf-361	89	7	the	the	DET
gujaf-361	89	8	study	study	NOUN
gujaf-361	89	9	recommends	recommend	VERB
gujaf-361	89	10	among	among	ADP
gujaf-361	89	11	others	other	NOUN
gujaf-361	89	12	;	;	PUNCT
gujaf-361	89	13	the	the	DET
gujaf-361	89	14	management	management	NOUN
gujaf-361	89	15	of	of	ADP
gujaf-361	89	16	the	the	DET
gujaf-361	89	17	banks	bank	NOUN
gujaf-361	89	18	should	should	AUX
gujaf-361	89	19	recheck	recheck	VERB
gujaf-361	89	20	the	the	DET
gujaf-361	89	21	need	need	NOUN
gujaf-361	89	22	for	for	ADP
gujaf-361	89	23	recapitalization	recapitalization	NOUN
gujaf-361	89	24	as	as	ADP
gujaf-361	89	25	doing	do	VERB
gujaf-361	89	26	this	this	PRON
gujaf-361	89	27	will	will	AUX
gujaf-361	89	28	enhance	enhance	VERB
gujaf-361	89	29	the	the	DET
gujaf-361	89	30	capability	capability	NOUN
gujaf-361	89	31	of	of	ADP
gujaf-361	89	32	the	the	DET
gujaf-361	89	33	banks	bank	NOUN
gujaf-361	89	34	in	in	ADP
gujaf-361	89	35	financing	finance	VERB
gujaf-361	89	36	large	large	ADJ
gujaf-361	89	37	transactions	transaction	NOUN
gujaf-361	89	38	and	and	CCONJ
gujaf-361	89	39	resolving	resolve	VERB
gujaf-361	89	40	mismatching	mismatch	VERB
gujaf-361	89	41	challenges	challenge	NOUN
gujaf-361	89	42	as	as	SCONJ
gujaf-361	89	43	owners	owner	NOUN
gujaf-361	89	44	fund	fund	NOUN
gujaf-361	89	45	will	will	AUX
gujaf-361	89	46	be	be	AUX
gujaf-361	89	47	available	available	ADJ
gujaf-361	89	48	for	for	ADP
gujaf-361	89	49	long	long	ADJ
gujaf-361	89	50	term	term	NOUN
gujaf-361	89	51	financing	financing	NOUN
gujaf-361	89	52	.	.	PUNCT
gujaf-361	90	1	the	the	DET
gujaf-361	90	2	study	study	NOUN
gujaf-361	90	3	also	also	ADV
gujaf-361	90	4	recommended	recommend	VERB
gujaf-361	90	5	that	that	SCONJ
gujaf-361	90	6	,	,	PUNCT
gujaf-361	90	7	the	the	DET
gujaf-361	90	8	management	management	NOUN
gujaf-361	90	9	of	of	ADP
gujaf-361	90	10	the	the	DET
gujaf-361	90	11	banks	bank	NOUN
gujaf-361	90	12	should	should	AUX
gujaf-361	90	13	ensure	ensure	VERB
gujaf-361	90	14	compliance	compliance	NOUN
gujaf-361	90	15	by	by	ADP
gujaf-361	90	16	keeping	keep	VERB
gujaf-361	90	17	required	require	VERB
gujaf-361	90	18	amount	amount	NOUN
gujaf-361	90	19	in	in	ADP
gujaf-361	90	20	liquid	liquid	NOUN
gujaf-361	90	21	as	as	SCONJ
gujaf-361	90	22	directed	direct	VERB
gujaf-361	90	23	by	by	ADP
gujaf-361	90	24	central	central	ADJ
gujaf-361	90	25	bank	bank	PROPN
gujaf-361	90	26	of	of	ADP
gujaf-361	90	27	nigeria	nigeria	PROPN
gujaf-361	90	28	,	,	PUNCT
gujaf-361	90	29	as	as	SCONJ
gujaf-361	90	30	doing	do	VERB
gujaf-361	90	31	this	this	PRON
gujaf-361	90	32	will	will	AUX
gujaf-361	90	33	enable	enable	VERB
gujaf-361	90	34	the	the	DET
gujaf-361	90	35	banks	bank	NOUN
gujaf-361	90	36	to	to	PART
gujaf-361	90	37	meet	meet	VERB
gujaf-361	90	38	possible	possible	ADJ
gujaf-361	90	39	unexpected	unexpected	ADJ
gujaf-361	90	40	cash	cash	NOUN
gujaf-361	90	41	withdrawal	withdrawal	NOUN
gujaf-361	90	42	,	,	PUNCT
gujaf-361	90	43	immature	immature	ADJ
gujaf-361	90	44	term	term	NOUN
gujaf-361	90	45	deposit	deposit	NOUN
gujaf-361	90	46	liquidation	liquidation	NOUN
gujaf-361	90	47	and	and	CCONJ
gujaf-361	90	48	other	other	ADJ
gujaf-361	90	49	payable	payable	ADJ
gujaf-361	90	50	on	on	ADP
gujaf-361	90	51	demand	demand	NOUN
gujaf-361	90	52	which	which	PRON
gujaf-361	90	53	will	will	AUX
gujaf-361	90	54	enhance	enhance	VERB
gujaf-361	90	55	their	their	PRON
gujaf-361	90	56	performance	performance	NOUN
gujaf-361	90	57	.	.	PUNCT
gujaf-361	91	1	the	the	DET
gujaf-361	91	2	banks	bank	NOUN
gujaf-361	91	3	’	'	PUNCT
gujaf-361	91	4	management	management	NOUN
gujaf-361	91	5	should	should	AUX
gujaf-361	91	6	always	always	ADV
gujaf-361	91	7	ensure	ensure	VERB
gujaf-361	91	8	compliance	compliance	NOUN
gujaf-361	91	9	on	on	ADP
gujaf-361	91	10	regulatory	regulatory	ADJ
gujaf-361	91	11	directives	directive	NOUN
gujaf-361	91	12	particularly	particularly	ADV
gujaf-361	91	13	on	on	ADP
gujaf-361	91	14	cash	cash	NOUN
gujaf-361	91	15	reserve	reserve	NOUN
gujaf-361	91	16	as	as	ADP
gujaf-361	91	17	doing	do	VERB
gujaf-361	91	18	this	this	PRON
gujaf-361	91	19	will	will	AUX
gujaf-361	91	20	reduce	reduce	VERB
gujaf-361	91	21	the	the	DET
gujaf-361	91	22	possible	possible	ADJ
gujaf-361	91	23	loss	loss	NOUN
gujaf-361	91	24	and	and	CCONJ
gujaf-361	91	25	improve	improve	VERB
gujaf-361	91	26	on	on	ADP
gujaf-361	91	27	their	their	PRON
gujaf-361	91	28	performance	performance	NOUN
gujaf-361	91	29	.	.	PUNCT
gujaf-361	92	1	keywords	keyword	NOUN
gujaf-361	92	2	:	:	PUNCT
gujaf-361	92	3	cash	cash	NOUN
gujaf-361	92	4	reserve	reserve	NOUN
gujaf-361	92	5	risk	risk	NOUN
gujaf-361	92	6	,	,	PUNCT
gujaf-361	92	7	current	current	ADJ
gujaf-361	92	8	risk	risk	NOUN
gujaf-361	92	9	,	,	PUNCT
gujaf-361	92	10	financing	financing	NOUN
gujaf-361	92	11	gap	gap	NOUN
gujaf-361	92	12	risk	risk	NOUN
gujaf-361	92	13	,	,	PUNCT
gujaf-361	92	14	financial	financial	ADJ
gujaf-361	92	15	performance	performance	NOUN
gujaf-361	92	16	and	and	CCONJ
gujaf-361	92	17	firm	firm	ADJ
gujaf-361	92	18	size	size	NOUN
gujaf-361	92	19	1	1	NUM
gujaf-361	92	20	.	.	PUNCT
gujaf-361	93	1	introduction	introduction	NOUN
gujaf-361	93	2	financial	financial	ADJ
gujaf-361	93	3	performance	performance	NOUN
gujaf-361	93	4	is	be	AUX
gujaf-361	93	5	one	one	NUM
gujaf-361	93	6	of	of	ADP
gujaf-361	93	7	the	the	DET
gujaf-361	93	8	key	key	ADJ
gujaf-361	93	9	determinants	determinant	NOUN
gujaf-361	93	10	for	for	ADP
gujaf-361	93	11	business	business	NOUN
gujaf-361	93	12	continuity	continuity	NOUN
gujaf-361	93	13	,	,	PUNCT
gujaf-361	93	14	survival	survival	NOUN
gujaf-361	93	15	and	and	CCONJ
gujaf-361	93	16	grow	grow	VERB
gujaf-361	93	17	(	(	PUNCT
gujaf-361	93	18	daniel	daniel	PROPN
gujaf-361	93	19	,	,	PUNCT
gujaf-361	93	20	2017	2017	NUM
gujaf-361	93	21	)	)	PUNCT
gujaf-361	93	22	.	.	PUNCT
gujaf-361	94	1	the	the	DET
gujaf-361	94	2	globalization	globalization	NOUN
gujaf-361	94	3	,	,	PUNCT
gujaf-361	94	4	intense	intense	ADJ
gujaf-361	94	5	competition	competition	NOUN
gujaf-361	94	6	and	and	CCONJ
gujaf-361	94	7	exposure	exposure	NOUN
gujaf-361	94	8	to	to	ADP
gujaf-361	94	9	risk	risk	NOUN
gujaf-361	94	10	are	be	AUX
gujaf-361	94	11	increasing	increase	VERB
gujaf-361	94	12	and	and	CCONJ
gujaf-361	94	13	financial	financial	ADJ
gujaf-361	94	14	performance	performance	NOUN
gujaf-361	94	15	becoming	become	VERB
gujaf-361	94	16	important	important	ADJ
gujaf-361	94	17	,	,	PUNCT
gujaf-361	94	18	in	in	ADP
gujaf-361	94	19	determining	determine	VERB
gujaf-361	94	20	the	the	DET
gujaf-361	94	21	business	business	NOUN
gujaf-361	94	22	success	success	NOUN
gujaf-361	94	23	being	be	AUX
gujaf-361	94	24	one	one	NUM
gujaf-361	94	25	of	of	ADP
gujaf-361	94	26	its	its	PRON
gujaf-361	94	27	primary	primary	ADJ
gujaf-361	94	28	objectives	objective	NOUN
gujaf-361	94	29	(	(	PUNCT
gujaf-361	94	30	ironke&osaat	ironke&osaat	PROPN
gujaf-361	94	31	,	,	PUNCT
gujaf-361	94	32	2019	2019	NUM
gujaf-361	94	33	)	)	PUNCT
gujaf-361	94	34	.	.	PUNCT
gujaf-361	95	1	performance	performance	NOUN
gujaf-361	95	2	remains	remain	VERB
gujaf-361	95	3	essential	essential	ADJ
gujaf-361	95	4	way	way	NOUN
gujaf-361	95	5	for	for	ADP
gujaf-361	95	6	measuring	measure	VERB
gujaf-361	95	7	financial	financial	ADJ
gujaf-361	95	8	fitness	fitness	NOUN
gujaf-361	95	9	,	,	PUNCT
gujaf-361	95	10	sustainability	sustainability	NOUN
gujaf-361	95	11	,	,	PUNCT
gujaf-361	95	12	grows	grow	NOUN
gujaf-361	95	13	and	and	CCONJ
gujaf-361	95	14	development	development	NOUN
gujaf-361	95	15	of	of	ADP
gujaf-361	95	16	a	a	DET
gujaf-361	95	17	business	business	NOUN
gujaf-361	95	18	,	,	PUNCT
gujaf-361	95	19	as	as	ADV
gujaf-361	95	20	well	well	ADV
gujaf-361	95	21	as	as	ADP
gujaf-361	95	22	its	its	PRON
gujaf-361	95	23	outcome	outcome	NOUN
gujaf-361	95	24	and	and	CCONJ
gujaf-361	95	25	result	result	NOUN
gujaf-361	95	26	of	of	ADP
gujaf-361	95	27	efforts	effort	NOUN
gujaf-361	95	28	and	and	CCONJ
gujaf-361	95	29	commitment	commitment	NOUN
gujaf-361	95	30	achieved	achieve	VERB
gujaf-361	95	31	within	within	ADP
gujaf-361	95	32	financial	financial	ADJ
gujaf-361	95	33	period	period	NOUN
gujaf-361	95	34	(	(	PUNCT
gujaf-361	95	35	ibrahim	ibrahim	NOUN
gujaf-361	95	36	et	et	PROPN
gujaf-361	95	37	al	al	PROPN
gujaf-361	95	38	,	,	PUNCT
gujaf-361	95	39	2020).business	2020).business	NUM
gujaf-361	95	40	continuity	continuity	NOUN
gujaf-361	95	41	has	have	AUX
gujaf-361	95	42	been	be	AUX
gujaf-361	95	43	a	a	DET
gujaf-361	95	44	serious	serious	ADJ
gujaf-361	95	45	challenge	challenge	NOUN
gujaf-361	95	46	to	to	ADP
gujaf-361	95	47	many	many	ADJ
gujaf-361	95	48	entities	entity	NOUN
gujaf-361	95	49	around	around	ADP
gujaf-361	95	50	the	the	DET
gujaf-361	95	51	globe	globe	NOUN
gujaf-361	95	52	,	,	PUNCT
gujaf-361	95	53	this	this	DET
gujaf-361	95	54	issues	issue	NOUN
gujaf-361	95	55	as	as	SCONJ
gujaf-361	95	56	prompted	prompt	VERB
gujaf-361	95	57	many	many	ADJ
gujaf-361	95	58	scholars	scholar	NOUN
gujaf-361	95	59	like	like	ADP
gujaf-361	95	60	olga	olga	PROPN
gujaf-361	95	61	et	et	PROPN
gujaf-361	95	62	al	al	PROPN
gujaf-361	95	63	,	,	PUNCT
gujaf-361	95	64	(	(	PUNCT
gujaf-361	95	65	2019	2019	NUM
gujaf-361	95	66	)	)	PUNCT
gujaf-361	95	67	,	,	PUNCT
gujaf-361	95	68	omar	omar	PROPN
gujaf-361	95	69	and	and	CCONJ
gujaf-361	95	70	kiran	kiran	PROPN
gujaf-361	95	71	,	,	PUNCT
gujaf-361	95	72	(	(	PUNCT
gujaf-361	95	73	2017	2017	NUM
gujaf-361	95	74	)	)	PUNCT
gujaf-361	95	75	,	,	PUNCT
gujaf-361	95	76	akenga	akenga	ADV
gujaf-361	95	77	,	,	PUNCT
gujaf-361	95	78	(	(	PUNCT
gujaf-361	95	79	2015	2015	NUM
gujaf-361	95	80	)	)	PUNCT
gujaf-361	95	81	,	,	PUNCT
gujaf-361	95	82	ali	ali	PROPN
gujaf-361	95	83	et	et	PROPN
gujaf-361	95	84	al,(2019	al,(2019	PUNCT
gujaf-361	95	85	)	)	PUNCT
gujaf-361	95	86	and	and	CCONJ
gujaf-361	95	87	sinkus	sinku	NOUN
gujaf-361	95	88	,	,	PUNCT
gujaf-361	95	89	(	(	PUNCT
gujaf-361	95	90	2015)have	2015)have	PRON
gujaf-361	95	91	investigate	investigate	VERB
gujaf-361	95	92	the	the	DET
gujaf-361	95	93	root	root	NOUN
gujaf-361	95	94	most	most	ADV
gujaf-361	95	95	especially	especially	ADV
gujaf-361	95	96	in	in	ADP
gujaf-361	95	97	the	the	DET
gujaf-361	95	98	banking	banking	NOUN
gujaf-361	95	99	sector	sector	NOUN
gujaf-361	95	100	.	.	PUNCT
gujaf-361	96	1	the	the	DET
gujaf-361	96	2	issue	issue	NOUN
gujaf-361	96	3	of	of	ADP
gujaf-361	96	4	financial	financial	ADJ
gujaf-361	96	5	crises	crisis	NOUN
gujaf-361	96	6	has	have	AUX
gujaf-361	96	7	become	become	VERB
gujaf-361	96	8	a	a	DET
gujaf-361	96	9	concerning	concern	VERB
gujaf-361	96	10	element	element	NOUN
gujaf-361	96	11	to	to	ADP
gujaf-361	96	12	the	the	DET
gujaf-361	96	13	regulatory	regulatory	ADJ
gujaf-361	96	14	bodies	body	NOUN
gujaf-361	96	15	,	,	PUNCT
gujaf-361	96	16	customers	customer	NOUN
gujaf-361	96	17	,	,	PUNCT
gujaf-361	96	18	government	government	NOUN
gujaf-361	96	19	and	and	CCONJ
gujaf-361	96	20	owners	owner	NOUN
gujaf-361	96	21	(	(	PUNCT
gujaf-361	96	22	umobong	umobong	NOUN
gujaf-361	96	23	,	,	PUNCT
gujaf-361	96	24	2015	2015	NUM
gujaf-361	96	25	)	)	PUNCT
gujaf-361	96	26	,	,	PUNCT
gujaf-361	96	27	(	(	PUNCT
gujaf-361	96	28	muhammad	muhammad	PROPN
gujaf-361	96	29	&	&	CCONJ
gujaf-361	96	30	mazhar	mazhar	PROPN
gujaf-361	96	31	,	,	PUNCT
gujaf-361	96	32	2015),(kartal	2015),(kartal	NUM
gujaf-361	96	33	,	,	PUNCT
gujaf-361	96	34	2016	2016	NUM
gujaf-361	96	35	)	)	PUNCT
gujaf-361	96	36	,	,	PUNCT
gujaf-361	96	37	(	(	PUNCT
gujaf-361	96	38	sokol	sokol	PROPN
gujaf-361	96	39	et	et	PROPN
gujaf-361	96	40	al	al	PROPN
gujaf-361	96	41	,	,	PUNCT
gujaf-361	96	42	2017),(chembe	2017),(chembe	NUM
gujaf-361	96	43	&	&	CCONJ
gujaf-361	96	44	jing	jing	NOUN
gujaf-361	96	45	,	,	PUNCT
gujaf-361	96	46	2018	2018	NUM
gujaf-361	96	47	)	)	PUNCT
gujaf-361	96	48	,	,	PUNCT
gujaf-361	96	49	(	(	PUNCT
gujaf-361	96	50	adegbie	adegbie	PROPN
gujaf-361	96	51	&	&	CCONJ
gujaf-361	96	52	dada	dada	PROPN
gujaf-361	96	53	,	,	PUNCT
gujaf-361	96	54	2018),(khadwal	2018),(khadwal	NUM
gujaf-361	96	55	,	,	PUNCT
gujaf-361	96	56	2019),perera	2019),perera	NUM
gujaf-361	96	57	&	&	CCONJ
gujaf-361	96	58	perera	perera	PROPN
gujaf-361	96	59	,	,	PUNCT
gujaf-361	96	60	(	(	PUNCT
gujaf-361	96	61	2020	2020	NUM
gujaf-361	96	62	)	)	PUNCT
gujaf-361	96	63	.	.	PUNCT
gujaf-361	97	1	in	in	ADP
gujaf-361	97	2	nigeria	nigeria	PROPN
gujaf-361	97	3	for	for	ADP
gujaf-361	97	4	instance	instance	NOUN
gujaf-361	97	5	,	,	PUNCT
gujaf-361	97	6	after	after	ADP
gujaf-361	97	7	recapitalizations	recapitalization	NOUN
gujaf-361	97	8	policy	policy	NOUN
gujaf-361	97	9	of	of	ADP
gujaf-361	97	10	2005	2005	NUM
gujaf-361	97	11	,	,	PUNCT
gujaf-361	97	12	about	about	ADV
gujaf-361	97	13	ten	ten	NUM
gujaf-361	97	14	(	(	PUNCT
gujaf-361	97	15	10	10	NUM
gujaf-361	97	16	)	)	PUNCT
gujaf-361	97	17	listed	list	VERB
gujaf-361	97	18	deposit	deposit	NOUN
gujaf-361	97	19	money	money	NOUN
gujaf-361	97	20	banks	bank	NOUN
gujaf-361	97	21	have	have	AUX
gujaf-361	97	22	seized	seize	VERB
gujaf-361	97	23	to	to	PART
gujaf-361	97	24	exist	exist	VERB
gujaf-361	97	25	through	through	ADP
gujaf-361	97	26	different	different	ADJ
gujaf-361	97	27	forms	form	NOUN
gujaf-361	97	28	of	of	ADP
gujaf-361	97	29	seizure	seizure	NOUN
gujaf-361	97	30	this	this	PRON
gujaf-361	97	31	include	include	VERB
gujaf-361	97	32	afribank	afribank	NOUN
gujaf-361	97	33	,	,	PUNCT
gujaf-361	97	34	intercontinental	intercontinental	ADJ
gujaf-361	97	35	bank	bank	PROPN
gujaf-361	97	36	,	,	PUNCT
gujaf-361	97	37	oceanic	oceanic	ADJ
gujaf-361	97	38	bank	bank	PROPN
gujaf-361	97	39	,	,	PUNCT
gujaf-361	97	40	bank	bank	PROPN
gujaf-361	97	41	phb	phb	PROPN
gujaf-361	97	42	,	,	PUNCT
gujaf-361	97	43	bank	bank	NOUN
gujaf-361	97	44	of	of	ADP
gujaf-361	97	45	the	the	DET
gujaf-361	97	46	north	north	NOUN
gujaf-361	97	47	,	,	PUNCT
gujaf-361	97	48	sky	sky	NOUN
gujaf-361	97	49	bank	bank	NOUN
gujaf-361	97	50	,	,	PUNCT
gujaf-361	97	51	standard	standard	ADJ
gujaf-361	97	52	chartered	chartered	PROPN
gujaf-361	97	53	bank	bank	PROPN
gujaf-361	97	54	,	,	PUNCT
gujaf-361	97	55	platinum	platinum	NOUN
gujaf-361	97	56	bank	bank	NOUN
gujaf-361	97	57	and	and	CCONJ
gujaf-361	97	58	first	first	ADJ
gujaf-361	97	59	inland	inland	PROPN
gujaf-361	97	60	bank	bank	NOUN
gujaf-361	97	61	,	,	PUNCT
gujaf-361	97	62	this	this	PRON
gujaf-361	97	63	has	have	AUX
gujaf-361	97	64	made	make	VERB
gujaf-361	97	65	the	the	DET
gujaf-361	97	66	deposit	deposit	NOUN
gujaf-361	97	67	money	money	NOUN
gujaf-361	97	68	banks	bank	NOUN
gujaf-361	97	69	(	(	PUNCT
gujaf-361	97	70	dmbs	dmb	NOUN
gujaf-361	97	71	)	)	PUNCT
gujaf-361	97	72	to	to	PART
gujaf-361	97	73	be	be	AUX
gujaf-361	97	74	area	area	NOUN
gujaf-361	97	75	that	that	PRON
gujaf-361	97	76	required	require	VERB
gujaf-361	97	77	timely	timely	ADJ
gujaf-361	97	78	attention	attention	NOUN
gujaf-361	97	79	as	as	SCONJ
gujaf-361	97	80	the	the	DET
gujaf-361	97	81	number	number	NOUN
gujaf-361	97	82	incessantly	incessantly	ADV
gujaf-361	97	83	reducing	reduce	VERB
gujaf-361	97	84	due	due	ADJ
gujaf-361	97	85	to	to	ADP
gujaf-361	97	86	challenges	challenge	NOUN
gujaf-361	97	87	and	and	CCONJ
gujaf-361	97	88	failure	failure	NOUN
gujaf-361	97	89	to	to	PART
gujaf-361	97	90	provide	provide	VERB
gujaf-361	97	91	effective	effective	ADJ
gujaf-361	97	92	and	and	CCONJ
gujaf-361	97	93	efficient	efficient	ADJ
gujaf-361	97	94	intermediating	intermediating	ADJ
gujaf-361	97	95	role	role	NOUN
gujaf-361	97	96	in	in	ADP
gujaf-361	97	97	the	the	DET
gujaf-361	97	98	economy	economy	NOUN
gujaf-361	97	99	that	that	PRON
gujaf-361	97	100	will	will	AUX
gujaf-361	97	101	enhance	enhance	VERB
gujaf-361	97	102	their	their	PRON
gujaf-361	97	103	financial	financial	ADJ
gujaf-361	97	104	performance	performance	NOUN
gujaf-361	97	105	(	(	PUNCT
gujaf-361	97	106	ugwu	ugwu	ADV
gujaf-361	97	107	et	et	PROPN
gujaf-361	97	108	al	al	PROPN
gujaf-361	97	109	,	,	PUNCT
gujaf-361	97	110	2020	2020	NUM
gujaf-361	97	111	)	)	PUNCT
gujaf-361	97	112	.	.	PUNCT
gujaf-361	98	1	the	the	DET
gujaf-361	98	2	poor	poor	ADJ
gujaf-361	98	3	financial	financial	ADJ
gujaf-361	98	4	performance	performance	NOUN
gujaf-361	98	5	has	have	VERB
gujaf-361	98	6	gusau	gusau	ADJ
gujaf-361	98	7	journal	journal	NOUN
gujaf-361	98	8	of	of	ADP
gujaf-361	98	9	accounting	accounting	NOUN
gujaf-361	98	10	and	and	CCONJ
gujaf-361	98	11	finance	finance	NOUN
gujaf-361	98	12	,	,	PUNCT
gujaf-361	98	13	vol	vol	NOUN
gujaf-361	98	14	.	.	PROPN
gujaf-361	98	15	5	5	NUM
gujaf-361	98	16	,	,	PUNCT
gujaf-361	98	17	issue	issue	NOUN
gujaf-361	98	18	1	1	NUM
gujaf-361	98	19	,	,	PUNCT
gujaf-361	98	20	april	april	PROPN
gujaf-361	98	21	,	,	PUNCT
gujaf-361	98	22	2024	2024	NUM
gujaf-361	98	23	89	89	NUM
gujaf-361	98	24	forced	force	VERB
gujaf-361	98	25	some	some	PRON
gujaf-361	98	26	to	to	PART
gujaf-361	98	27	merge	merge	VERB
gujaf-361	98	28	,	,	PUNCT
gujaf-361	98	29	consolidate	consolidate	ADJ
gujaf-361	98	30	,	,	PUNCT
gujaf-361	98	31	acquired	acquire	VERB
gujaf-361	98	32	by	by	ADP
gujaf-361	98	33	others	other	NOUN
gujaf-361	98	34	or	or	CCONJ
gujaf-361	98	35	even	even	ADV
gujaf-361	98	36	wind	wind	VERB
gujaf-361	98	37	up	up	ADP
gujaf-361	98	38	as	as	ADP
gujaf-361	98	39	in	in	ADP
gujaf-361	98	40	the	the	DET
gujaf-361	98	41	case	case	NOUN
gujaf-361	98	42	of	of	ADP
gujaf-361	98	43	afribank	afribank	NOUN
gujaf-361	98	44	,	,	PUNCT
gujaf-361	98	45	mainstreet	mainstreet	PROPN
gujaf-361	98	46	bank	bank	PROPN
gujaf-361	98	47	,	,	PUNCT
gujaf-361	98	48	diamond	diamond	PROPN
gujaf-361	98	49	bank	bank	PROPN
gujaf-361	98	50	,	,	PUNCT
gujaf-361	98	51	bank	bank	PROPN
gujaf-361	98	52	phb	phb	PROPN
gujaf-361	98	53	,	,	PUNCT
gujaf-361	98	54	oceanic	oceanic	ADJ
gujaf-361	98	55	bank	bank	PROPN
gujaf-361	98	56	and	and	CCONJ
gujaf-361	98	57	others	other	NOUN
gujaf-361	98	58	(	(	PUNCT
gujaf-361	98	59	umobong	umobong	NOUN
gujaf-361	98	60	,	,	PUNCT
gujaf-361	98	61	2015	2015	NUM
gujaf-361	98	62	)	)	PUNCT
gujaf-361	98	63	.	.	PUNCT
gujaf-361	99	1	therefore	therefore	ADV
gujaf-361	99	2	,	,	PUNCT
gujaf-361	99	3	financial	financial	ADJ
gujaf-361	99	4	performance	performance	NOUN
gujaf-361	99	5	(	(	PUNCT
gujaf-361	99	6	fp	fp	X
gujaf-361	99	7	)	)	PUNCT
gujaf-361	99	8	being	be	AUX
gujaf-361	99	9	a	a	DET
gujaf-361	99	10	measure	measure	NOUN
gujaf-361	99	11	of	of	ADP
gujaf-361	99	12	how	how	SCONJ
gujaf-361	99	13	good	good	ADJ
gujaf-361	99	14	a	a	DET
gujaf-361	99	15	bank	bank	NOUN
gujaf-361	99	16	can	can	AUX
gujaf-361	99	17	use	use	VERB
gujaf-361	99	18	its	its	PRON
gujaf-361	99	19	asset	asset	NOUN
gujaf-361	99	20	from	from	ADP
gujaf-361	99	21	principal	principal	ADJ
gujaf-361	99	22	means	mean	NOUN
gujaf-361	99	23	of	of	ADP
gujaf-361	99	24	business	business	NOUN
gujaf-361	99	25	to	to	PART
gujaf-361	99	26	make	make	VERB
gujaf-361	99	27	income	income	NOUN
gujaf-361	99	28	.	.	PUNCT
gujaf-361	100	1	the	the	DET
gujaf-361	100	2	health	health	NOUN
gujaf-361	100	3	and	and	CCONJ
gujaf-361	100	4	business	business	NOUN
gujaf-361	100	5	continuity	continuity	NOUN
gujaf-361	100	6	,	,	PUNCT
gujaf-361	100	7	growth	growth	NOUN
gujaf-361	100	8	and	and	CCONJ
gujaf-361	100	9	sustainability	sustainability	NOUN
gujaf-361	100	10	depend	depend	VERB
gujaf-361	100	11	on	on	ADP
gujaf-361	100	12	the	the	DET
gujaf-361	100	13	ability	ability	NOUN
gujaf-361	100	14	of	of	ADP
gujaf-361	100	15	financial	financial	ADJ
gujaf-361	100	16	institutions	institution	NOUN
gujaf-361	100	17	’	'	PUNCT
gujaf-361	100	18	revenue	revenue	NOUN
gujaf-361	100	19	to	to	PART
gujaf-361	100	20	exceed	exceed	VERB
gujaf-361	100	21	cost	cost	NOUN
gujaf-361	100	22	which	which	PRON
gujaf-361	100	23	may	may	AUX
gujaf-361	100	24	be	be	AUX
gujaf-361	100	25	referred	refer	VERB
gujaf-361	100	26	as	as	ADP
gujaf-361	100	27	good	good	ADJ
gujaf-361	100	28	financial	financial	ADJ
gujaf-361	100	29	performance	performance	NOUN
gujaf-361	100	30	.	.	PUNCT
gujaf-361	101	1	meanwhile	meanwhile	ADV
gujaf-361	101	2	,	,	PUNCT
gujaf-361	101	3	the	the	DET
gujaf-361	101	4	study	study	NOUN
gujaf-361	101	5	of	of	ADP
gujaf-361	101	6	financial	financial	ADJ
gujaf-361	101	7	performance	performance	NOUN
gujaf-361	101	8	is	be	AUX
gujaf-361	101	9	of	of	ADP
gujaf-361	101	10	paramount	paramount	NOUN
gujaf-361	101	11	important	important	ADJ
gujaf-361	101	12	as	as	SCONJ
gujaf-361	101	13	the	the	DET
gujaf-361	101	14	numbers	number	NOUN
gujaf-361	101	15	of	of	ADP
gujaf-361	101	16	listed	list	VERB
gujaf-361	101	17	deposit	deposit	NOUN
gujaf-361	101	18	money	money	NOUN
gujaf-361	101	19	banks	bank	NOUN
gujaf-361	101	20	are	be	AUX
gujaf-361	101	21	dipping	dip	VERB
gujaf-361	101	22	on	on	ADP
gujaf-361	101	23	persist	persist	NOUN
gujaf-361	101	24	due	due	ADP
gujaf-361	101	25	to	to	ADP
gujaf-361	101	26	some	some	DET
gujaf-361	101	27	factors	factor	NOUN
gujaf-361	101	28	that	that	PRON
gujaf-361	101	29	deter	deter	VERB
gujaf-361	101	30	the	the	DET
gujaf-361	101	31	performance	performance	NOUN
gujaf-361	101	32	,	,	PUNCT
gujaf-361	101	33	thus	thus	ADV
gujaf-361	101	34	the	the	DET
gujaf-361	101	35	need	need	NOUN
gujaf-361	101	36	to	to	PART
gujaf-361	101	37	identify	identify	VERB
gujaf-361	101	38	and	and	CCONJ
gujaf-361	101	39	evaluate	evaluate	VERB
gujaf-361	101	40	the	the	DET
gujaf-361	101	41	causative	causative	ADJ
gujaf-361	101	42	factors	factor	NOUN
gujaf-361	101	43	and	and	CCONJ
gujaf-361	101	44	act	act	VERB
gujaf-361	101	45	upon	upon	SCONJ
gujaf-361	101	46	themis	themis	PROPN
gujaf-361	101	47	necessary	necessary	ADJ
gujaf-361	101	48	so	so	SCONJ
gujaf-361	101	49	that	that	SCONJ
gujaf-361	101	50	the	the	DET
gujaf-361	101	51	survival	survival	NOUN
gujaf-361	101	52	,	,	PUNCT
gujaf-361	101	53	continuity	continuity	NOUN
gujaf-361	101	54	,	,	PUNCT
gujaf-361	101	55	grow	grow	VERB
gujaf-361	101	56	and	and	CCONJ
gujaf-361	101	57	development	development	NOUN
gujaf-361	101	58	of	of	ADP
gujaf-361	101	59	business	business	NOUN
gujaf-361	101	60	entities	entity	NOUN
gujaf-361	101	61	will	will	AUX
gujaf-361	101	62	be	be	AUX
gujaf-361	101	63	guarantee	guarantee	NOUN
gujaf-361	101	64	(	(	PUNCT
gujaf-361	101	65	chembe	chembe	NOUN
gujaf-361	101	66	&	&	CCONJ
gujaf-361	101	67	jing	jing	PROPN
gujaf-361	101	68	,	,	PUNCT
gujaf-361	101	69	2018	2018	NUM
gujaf-361	101	70	)	)	PUNCT
gujaf-361	101	71	according	accord	VERB
gujaf-361	101	72	to	to	ADP
gujaf-361	101	73	the	the	DET
gujaf-361	101	74	financial	financial	ADJ
gujaf-361	101	75	sector	sector	NOUN
gujaf-361	101	76	stability	stability	NOUN
gujaf-361	101	77	report	report	NOUN
gujaf-361	101	78	,	,	PUNCT
gujaf-361	101	79	(	(	PUNCT
gujaf-361	101	80	2018	2018	NUM
gujaf-361	101	81	)	)	PUNCT
gujaf-361	101	82	,	,	PUNCT
gujaf-361	101	83	many	many	ADJ
gujaf-361	101	84	financial	financial	ADJ
gujaf-361	101	85	institutions	institution	NOUN
gujaf-361	101	86	failed	fail	VERB
gujaf-361	101	87	liquidity	liquidity	NOUN
gujaf-361	101	88	stress	stress	NOUN
gujaf-361	101	89	test	test	NOUN
gujaf-361	101	90	.	.	PUNCT
gujaf-361	102	1	also	also	ADV
gujaf-361	102	2	in	in	ADP
gujaf-361	102	3	the	the	DET
gujaf-361	102	4	early	early	ADJ
gujaf-361	102	5	2022	2022	NUM
gujaf-361	102	6	,	,	PUNCT
gujaf-361	102	7	central	central	ADJ
gujaf-361	102	8	bank	bank	NOUN
gujaf-361	102	9	of	of	ADP
gujaf-361	102	10	nigeria	nigeria	PROPN
gujaf-361	102	11	wielded	wield	VERB
gujaf-361	102	12	a	a	DET
gujaf-361	102	13	big	big	ADJ
gujaf-361	102	14	stick	stick	NOUN
gujaf-361	102	15	and	and	CCONJ
gujaf-361	102	16	debited	debit	VERB
gujaf-361	102	17	zenith	zenith	PROPN
gujaf-361	102	18	bank	bank	PROPN
gujaf-361	102	19	plc	plc	PROPN
gujaf-361	102	20	,	,	PUNCT
gujaf-361	102	21	fcmb	fcmb	PROPN
gujaf-361	102	22	limited	limit	VERB
gujaf-361	102	23	and	and	CCONJ
gujaf-361	102	24	other	other	ADJ
gujaf-361	102	25	12	12	NUM
gujaf-361	102	26	banks	bank	NOUN
gujaf-361	102	27	356.1	356.1	NUM
gujaf-361	102	28	billion	billion	NUM
gujaf-361	102	29	naira	naira	NOUN
gujaf-361	102	30	for	for	ADP
gujaf-361	102	31	failing	fail	VERB
gujaf-361	102	32	to	to	PART
gujaf-361	102	33	meet	meet	VERB
gujaf-361	102	34	their	their	PRON
gujaf-361	102	35	27.5	27.5	NUM
gujaf-361	102	36	per	per	NOUN
gujaf-361	102	37	cent	cent	NOUN
gujaf-361	102	38	cash	cash	NOUN
gujaf-361	102	39	reserve	reserve	NOUN
gujaf-361	102	40	requirement	requirement	NOUN
gujaf-361	102	41	obligation	obligation	NOUN
gujaf-361	102	42	,	,	PUNCT
gujaf-361	102	43	this	this	PRON
gujaf-361	102	44	indicates	indicate	VERB
gujaf-361	102	45	that	that	SCONJ
gujaf-361	102	46	,	,	PUNCT
gujaf-361	102	47	the	the	DET
gujaf-361	102	48	level	level	NOUN
gujaf-361	102	49	of	of	ADP
gujaf-361	102	50	liquidity	liquidity	NOUN
gujaf-361	102	51	accessibility	accessibility	NOUN
gujaf-361	102	52	of	of	ADP
gujaf-361	102	53	the	the	DET
gujaf-361	102	54	affected	affect	VERB
gujaf-361	102	55	banks	bank	NOUN
gujaf-361	102	56	will	will	AUX
gujaf-361	102	57	be	be	AUX
gujaf-361	102	58	reduced	reduce	VERB
gujaf-361	102	59	by	by	ADP
gujaf-361	102	60	the	the	DET
gujaf-361	102	61	amount	amount	NOUN
gujaf-361	102	62	being	be	AUX
gujaf-361	102	63	debited	debit	VERB
gujaf-361	102	64	against	against	ADP
gujaf-361	102	65	them	they	PRON
gujaf-361	102	66	,	,	PUNCT
gujaf-361	102	67	as	as	SCONJ
gujaf-361	102	68	it	it	PRON
gujaf-361	102	69	will	will	AUX
gujaf-361	102	70	affect	affect	VERB
gujaf-361	102	71	their	their	PRON
gujaf-361	102	72	loan	loan	NOUN
gujaf-361	102	73	mobilizations	mobilization	NOUN
gujaf-361	102	74	capacity	capacity	NOUN
gujaf-361	102	75	as	as	ADV
gujaf-361	102	76	well	well	ADV
gujaf-361	102	77	as	as	ADP
gujaf-361	102	78	financial	financial	ADJ
gujaf-361	102	79	performance	performance	NOUN
gujaf-361	102	80	.	.	PUNCT
gujaf-361	103	1	therefore	therefore	ADV
gujaf-361	103	2	,	,	PUNCT
gujaf-361	103	3	failure	failure	NOUN
gujaf-361	103	4	to	to	PART
gujaf-361	103	5	meet	meet	VERB
gujaf-361	103	6	regulatory	regulatory	ADJ
gujaf-361	103	7	requirement	requirement	NOUN
gujaf-361	103	8	may	may	AUX
gujaf-361	103	9	be	be	AUX
gujaf-361	103	10	seen	see	VERB
gujaf-361	103	11	as	as	ADP
gujaf-361	103	12	signal	signal	NOUN
gujaf-361	103	13	for	for	ADP
gujaf-361	103	14	the	the	DET
gujaf-361	103	15	need	need	NOUN
gujaf-361	103	16	to	to	PART
gujaf-361	103	17	study	study	VERB
gujaf-361	103	18	liquidity	liquidity	NOUN
gujaf-361	103	19	risk	risk	NOUN
gujaf-361	103	20	of	of	ADP
gujaf-361	103	21	these	these	DET
gujaf-361	103	22	banks	bank	NOUN
gujaf-361	103	23	in	in	ADP
gujaf-361	103	24	other	other	ADJ
gujaf-361	103	25	to	to	PART
gujaf-361	103	26	avoid	avoid	VERB
gujaf-361	103	27	further	further	ADJ
gujaf-361	103	28	reduction	reduction	NOUN
gujaf-361	103	29	in	in	ADP
gujaf-361	103	30	their	their	PRON
gujaf-361	103	31	numbers	number	NOUN
gujaf-361	103	32	and	and	CCONJ
gujaf-361	103	33	safe	safe	ADJ
gujaf-361	103	34	guard	guard	NOUN
gujaf-361	103	35	the	the	DET
gujaf-361	103	36	new	new	ADJ
gujaf-361	103	37	ones	one	NOUN
gujaf-361	103	38	that	that	PRON
gujaf-361	103	39	may	may	AUX
gujaf-361	103	40	come	come	VERB
gujaf-361	103	41	up	up	ADP
gujaf-361	103	42	through	through	ADP
gujaf-361	103	43	a	a	DET
gujaf-361	103	44	reliable	reliable	ADJ
gujaf-361	103	45	guidelines	guideline	NOUN
gujaf-361	103	46	,	,	PUNCT
gujaf-361	103	47	policy	policy	NOUN
gujaf-361	103	48	and	and	CCONJ
gujaf-361	103	49	principle	principle	NOUN
gujaf-361	103	50	(	(	PUNCT
gujaf-361	103	51	adegbie	adegbie	PROPN
gujaf-361	103	52	&	&	CCONJ
gujaf-361	103	53	dada	dada	PROPN
gujaf-361	103	54	,	,	PUNCT
gujaf-361	103	55	2018	2018	NUM
gujaf-361	103	56	)	)	PUNCT
gujaf-361	103	57	.	.	PUNCT
gujaf-361	104	1	the	the	DET
gujaf-361	104	2	aforementioned	aforementioned	ADJ
gujaf-361	104	3	issues	issue	NOUN
gujaf-361	104	4	have	have	AUX
gujaf-361	104	5	made	make	VERB
gujaf-361	104	6	financial	financial	ADJ
gujaf-361	104	7	performance	performance	NOUN
gujaf-361	104	8	to	to	PART
gujaf-361	104	9	attract	attract	VERB
gujaf-361	104	10	many	many	ADJ
gujaf-361	104	11	researchers	researcher	NOUN
gujaf-361	104	12	’	'	PUNCT
gujaf-361	104	13	attention	attention	NOUN
gujaf-361	104	14	in	in	ADP
gujaf-361	104	15	the	the	DET
gujaf-361	104	16	various	various	ADJ
gujaf-361	104	17	research	research	NOUN
gujaf-361	104	18	institutions	institution	NOUN
gujaf-361	104	19	and	and	CCONJ
gujaf-361	104	20	field	field	NOUN
gujaf-361	104	21	of	of	ADP
gujaf-361	104	22	learning	learn	VERB
gujaf-361	104	23	ranging	range	VERB
gujaf-361	104	24	from	from	ADP
gujaf-361	104	25	accounting	account	VERB
gujaf-361	104	26	,	,	PUNCT
gujaf-361	104	27	finance	finance	NOUN
gujaf-361	104	28	,	,	PUNCT
gujaf-361	104	29	economics	economic	NOUN
gujaf-361	104	30	and	and	CCONJ
gujaf-361	104	31	management	management	NOUN
gujaf-361	104	32	(	(	PUNCT
gujaf-361	104	33	kartal	kartal	ADJ
gujaf-361	104	34	,	,	PUNCT
gujaf-361	104	35	2016	2016	NUM
gujaf-361	104	36	)	)	PUNCT
gujaf-361	104	37	.	.	PUNCT
gujaf-361	105	1	bank	bank	PROPN
gujaf-361	105	2	financial	financial	ADJ
gujaf-361	105	3	performance	performance	NOUN
gujaf-361	105	4	is	be	AUX
gujaf-361	105	5	essential	essential	ADJ
gujaf-361	105	6	for	for	ADP
gujaf-361	105	7	economy	economy	NOUN
gujaf-361	105	8	development	development	NOUN
gujaf-361	105	9	and	and	CCONJ
gujaf-361	105	10	stability	stability	NOUN
gujaf-361	105	11	;	;	PUNCT
gujaf-361	105	12	as	as	SCONJ
gujaf-361	105	13	it	it	PRON
gujaf-361	105	14	goes	go	VERB
gujaf-361	105	15	beyond	beyond	ADP
gujaf-361	105	16	individual	individual	ADJ
gujaf-361	105	17	bank	bank	NOUN
gujaf-361	105	18	performance	performance	NOUN
gujaf-361	105	19	.	.	PUNCT
gujaf-361	106	1	according	accord	VERB
gujaf-361	106	2	to	to	ADP
gujaf-361	106	3	the	the	DET
gujaf-361	106	4	coronation	coronation	NOUN
gujaf-361	106	5	research	research	NOUN
gujaf-361	106	6	daily	daily	ADJ
gujaf-361	106	7	insights	insight	NOUN
gujaf-361	106	8	(	(	PUNCT
gujaf-361	106	9	crsi	crsi	NOUN
gujaf-361	106	10	)	)	PUNCT
gujaf-361	106	11	in	in	ADP
gujaf-361	106	12	december	december	PROPN
gujaf-361	106	13	2022	2022	NUM
gujaf-361	106	14	,	,	PUNCT
gujaf-361	106	15	nigerian	nigerian	ADJ
gujaf-361	106	16	banking	banking	NOUN
gujaf-361	106	17	industry	industry	NOUN
gujaf-361	106	18	net	net	ADJ
gujaf-361	106	19	liquidity	liquidity	NOUN
gujaf-361	106	20	average	average	ADJ
gujaf-361	106	21	position	position	NOUN
gujaf-361	106	22	declined	decline	VERB
gujaf-361	106	23	by	by	ADP
gujaf-361	106	24	23.3	23.3	NUM
gujaf-361	106	25	per	per	ADP
gujaf-361	106	26	cent	cent	NOUN
gujaf-361	106	27	as	as	SCONJ
gujaf-361	106	28	it	it	PRON
gujaf-361	106	29	was	be	AUX
gujaf-361	106	30	reduced	reduce	VERB
gujaf-361	106	31	from	from	ADP
gujaf-361	106	32	190.62	190.62	NUM
gujaf-361	106	33	billion	billion	NUM
gujaf-361	106	34	naira	naira	NOUN
gujaf-361	106	35	in	in	ADP
gujaf-361	106	36	july	july	PROPN
gujaf-361	106	37	2021	2021	NUM
gujaf-361	106	38	to	to	ADP
gujaf-361	106	39	146.15	146.15	NUM
gujaf-361	106	40	billion	billion	NUM
gujaf-361	106	41	naira	naira	NOUN
gujaf-361	106	42	in	in	ADP
gujaf-361	106	43	june	june	PROPN
gujaf-361	106	44	,	,	PUNCT
gujaf-361	106	45	2022	2022	NUM
gujaf-361	106	46	.	.	PUNCT
gujaf-361	107	1	determining	determine	VERB
gujaf-361	107	2	the	the	DET
gujaf-361	107	3	point	point	NOUN
gujaf-361	107	4	of	of	ADP
gujaf-361	107	5	optimum	optimum	ADJ
gujaf-361	107	6	liquidity	liquidity	NOUN
gujaf-361	107	7	might	might	AUX
gujaf-361	107	8	not	not	PART
gujaf-361	107	9	be	be	AUX
gujaf-361	107	10	clear	clear	ADJ
gujaf-361	107	11	to	to	ADP
gujaf-361	107	12	many	many	ADJ
gujaf-361	107	13	banks	bank	NOUN
gujaf-361	107	14	or	or	CCONJ
gujaf-361	107	15	financial	financial	ADJ
gujaf-361	107	16	institutions	institution	NOUN
gujaf-361	107	17	.	.	PUNCT
gujaf-361	108	1	in	in	ADP
gujaf-361	108	2	addition	addition	NOUN
gujaf-361	108	3	,	,	PUNCT
gujaf-361	108	4	they	they	PRON
gujaf-361	108	5	assert	assert	VERB
gujaf-361	108	6	that	that	SCONJ
gujaf-361	108	7	the	the	DET
gujaf-361	108	8	best	good	ADJ
gujaf-361	108	9	possible	possible	ADJ
gujaf-361	108	10	position	position	NOUN
gujaf-361	108	11	of	of	ADP
gujaf-361	108	12	liquidity	liquidity	NOUN
gujaf-361	108	13	risk	risk	NOUN
gujaf-361	108	14	can	can	AUX
gujaf-361	108	15	not	not	PART
gujaf-361	108	16	be	be	AUX
gujaf-361	108	17	determined	determine	VERB
gujaf-361	108	18	by	by	ADP
gujaf-361	108	19	any	any	DET
gujaf-361	108	20	specific	specific	ADJ
gujaf-361	108	21	guide	guide	NOUN
gujaf-361	108	22	that	that	SCONJ
gujaf-361	108	23	a	a	DET
gujaf-361	108	24	business	business	NOUN
gujaf-361	108	25	may	may	AUX
gujaf-361	108	26	gusau	gusau	DET
gujaf-361	108	27	journal	journal	PROPN
gujaf-361	108	28	of	of	ADP
gujaf-361	108	29	accounting	accounting	NOUN
gujaf-361	108	30	and	and	CCONJ
gujaf-361	108	31	finance	finance	NOUN
gujaf-361	108	32	,	,	PUNCT
gujaf-361	108	33	vol	vol	NOUN
gujaf-361	108	34	.	.	PROPN
gujaf-361	108	35	5	5	NUM
gujaf-361	108	36	,	,	PUNCT
gujaf-361	108	37	issue	issue	NOUN
gujaf-361	108	38	1	1	NUM
gujaf-361	108	39	,	,	PUNCT
gujaf-361	108	40	april	april	PROPN
gujaf-361	108	41	,	,	PUNCT
gujaf-361	108	42	2024	2024	NUM
gujaf-361	108	43	90	90	NUM
gujaf-361	108	44	preserve	preserve	NOUN
gujaf-361	108	45	to	to	PART
gujaf-361	108	46	ensure	ensure	VERB
gujaf-361	108	47	positive	positive	ADJ
gujaf-361	108	48	impact	impact	NOUN
gujaf-361	108	49	on	on	ADP
gujaf-361	108	50	its	its	PRON
gujaf-361	108	51	financial	financial	ADJ
gujaf-361	108	52	performance	performance	NOUN
gujaf-361	108	53	,	,	PUNCT
gujaf-361	108	54	(	(	PUNCT
gujaf-361	108	55	kaur	kaur	PROPN
gujaf-361	108	56	&	&	CCONJ
gujaf-361	108	57	skilky	skilky	NOUN
gujaf-361	108	58	,	,	PUNCT
gujaf-361	108	59	2013	2013	NUM
gujaf-361	108	60	)	)	PUNCT
gujaf-361	108	61	.	.	PUNCT
gujaf-361	109	1	capacity	capacity	NOUN
gujaf-361	109	2	to	to	PART
gujaf-361	109	3	generate	generate	VERB
gujaf-361	109	4	more	more	ADJ
gujaf-361	109	5	deposit	deposit	NOUN
gujaf-361	109	6	and	and	CCONJ
gujaf-361	109	7	possibly	possibly	ADV
gujaf-361	109	8	loan	loan	NOUN
gujaf-361	109	9	mobilizations	mobilization	NOUN
gujaf-361	109	10	are	be	AUX
gujaf-361	109	11	very	very	ADV
gujaf-361	109	12	important	important	ADJ
gujaf-361	109	13	in	in	ADP
gujaf-361	109	14	determining	determine	VERB
gujaf-361	109	15	financing	financing	NOUN
gujaf-361	109	16	gap	gap	NOUN
gujaf-361	109	17	risk	risk	NOUN
gujaf-361	109	18	,	,	PUNCT
gujaf-361	109	19	current	current	ADJ
gujaf-361	109	20	risk	risk	NOUN
gujaf-361	109	21	,	,	PUNCT
gujaf-361	109	22	cash	cash	NOUN
gujaf-361	109	23	reserve	reserve	NOUN
gujaf-361	109	24	risk	risk	NOUN
gujaf-361	109	25	of	of	ADP
gujaf-361	109	26	the	the	DET
gujaf-361	109	27	banks	bank	NOUN
gujaf-361	109	28	as	as	ADV
gujaf-361	109	29	all	all	PRON
gujaf-361	109	30	could	could	AUX
gujaf-361	109	31	affect	affect	VERB
gujaf-361	109	32	financial	financial	ADJ
gujaf-361	109	33	performance	performance	NOUN
gujaf-361	109	34	(	(	PUNCT
gujaf-361	109	35	olga	olga	PROPN
gujaf-361	109	36	et	et	PROPN
gujaf-361	109	37	al	al	PROPN
gujaf-361	109	38	,	,	PUNCT
gujaf-361	109	39	2019	2019	NUM
gujaf-361	109	40	)	)	PUNCT
gujaf-361	109	41	.	.	PUNCT
gujaf-361	110	1	financing	financing	NOUN
gujaf-361	110	2	gap	gap	NOUN
gujaf-361	110	3	risk	risk	NOUN
gujaf-361	110	4	is	be	AUX
gujaf-361	110	5	one	one	NUM
gujaf-361	110	6	of	of	ADP
gujaf-361	110	7	the	the	DET
gujaf-361	110	8	measures	measure	NOUN
gujaf-361	110	9	of	of	ADP
gujaf-361	110	10	liquidity	liquidity	NOUN
gujaf-361	110	11	risk	risk	NOUN
gujaf-361	110	12	of	of	ADP
gujaf-361	110	13	an	an	DET
gujaf-361	110	14	entity	entity	NOUN
gujaf-361	110	15	as	as	SCONJ
gujaf-361	110	16	pronounced	pronounce	VERB
gujaf-361	110	17	by	by	ADP
gujaf-361	110	18	basel	basel	PROPN
gujaf-361	110	19	committee	committee	PROPN
gujaf-361	110	20	on	on	ADP
gujaf-361	110	21	bank	bank	PROPN
gujaf-361	110	22	supervision	supervision	NOUN
gujaf-361	110	23	(	(	PUNCT
gujaf-361	110	24	2013	2013	NUM
gujaf-361	110	25	)	)	PUNCT
gujaf-361	110	26	.	.	PUNCT
gujaf-361	111	1	it	it	PRON
gujaf-361	111	2	measures	measure	VERB
gujaf-361	111	3	the	the	DET
gujaf-361	111	4	risk	risk	NOUN
gujaf-361	111	5	that	that	PRON
gujaf-361	111	6	arises	arise	VERB
gujaf-361	111	7	as	as	ADP
gujaf-361	111	8	a	a	DET
gujaf-361	111	9	result	result	NOUN
gujaf-361	111	10	of	of	ADP
gujaf-361	111	11	possible	possible	ADJ
gujaf-361	111	12	variance	variance	NOUN
gujaf-361	111	13	between	between	ADP
gujaf-361	111	14	loan	loan	NOUN
gujaf-361	111	15	and	and	CCONJ
gujaf-361	111	16	deposit	deposit	NOUN
gujaf-361	111	17	of	of	ADP
gujaf-361	111	18	bank	bank	NOUN
gujaf-361	111	19	to	to	ADP
gujaf-361	111	20	their	their	PRON
gujaf-361	111	21	total	total	ADJ
gujaf-361	111	22	assets	asset	NOUN
gujaf-361	111	23	.	.	PUNCT
gujaf-361	112	1	this	this	PRON
gujaf-361	112	2	means	mean	VERB
gujaf-361	112	3	that	that	SCONJ
gujaf-361	112	4	,	,	PUNCT
gujaf-361	112	5	it	it	PRON
gujaf-361	112	6	revealed	reveal	VERB
gujaf-361	112	7	the	the	DET
gujaf-361	112	8	extent	extent	NOUN
gujaf-361	112	9	of	of	ADP
gujaf-361	112	10	the	the	DET
gujaf-361	112	11	intermediary	intermediary	ADJ
gujaf-361	112	12	functions	function	NOUN
gujaf-361	112	13	of	of	ADP
gujaf-361	112	14	the	the	DET
gujaf-361	112	15	bank	bank	NOUN
gujaf-361	112	16	in	in	ADP
gujaf-361	112	17	the	the	DET
gujaf-361	112	18	economy	economy	NOUN
gujaf-361	112	19	;	;	PUNCT
gujaf-361	112	20	the	the	DET
gujaf-361	112	21	high	high	ADJ
gujaf-361	112	22	and	and	CCONJ
gujaf-361	112	23	positive	positive	ADJ
gujaf-361	112	24	value	value	NOUN
gujaf-361	112	25	implies	imply	VERB
gujaf-361	112	26	that	that	SCONJ
gujaf-361	112	27	,	,	PUNCT
gujaf-361	112	28	the	the	DET
gujaf-361	112	29	bank	bank	NOUN
gujaf-361	112	30	is	be	AUX
gujaf-361	112	31	good	good	ADJ
gujaf-361	112	32	in	in	ADP
gujaf-361	112	33	mobilising	mobilise	VERB
gujaf-361	112	34	loans	loan	NOUN
gujaf-361	112	35	and	and	CCONJ
gujaf-361	112	36	the	the	DET
gujaf-361	112	37	high	high	ADJ
gujaf-361	112	38	the	the	DET
gujaf-361	112	39	risk	risk	NOUN
gujaf-361	112	40	and	and	CCONJ
gujaf-361	112	41	possibly	possibly	ADV
gujaf-361	112	42	,	,	PUNCT
gujaf-361	112	43	the	the	DET
gujaf-361	112	44	financial	financial	ADJ
gujaf-361	112	45	performance	performance	NOUN
gujaf-361	112	46	of	of	ADP
gujaf-361	112	47	the	the	DET
gujaf-361	112	48	entity	entity	NOUN
gujaf-361	112	49	,	,	PUNCT
gujaf-361	112	50	as	as	SCONJ
gujaf-361	112	51	more	more	ADJ
gujaf-361	112	52	loans	loan	NOUN
gujaf-361	112	53	signifies	signify	VERB
gujaf-361	112	54	high	high	ADJ
gujaf-361	112	55	risk	risk	NOUN
gujaf-361	112	56	.	.	PUNCT
gujaf-361	113	1	while	while	SCONJ
gujaf-361	113	2	high	high	ADJ
gujaf-361	113	3	and	and	CCONJ
gujaf-361	113	4	negative	negative	ADJ
gujaf-361	113	5	value	value	NOUN
gujaf-361	113	6	may	may	AUX
gujaf-361	113	7	entails	entail	VERB
gujaf-361	113	8	inability	inability	NOUN
gujaf-361	113	9	of	of	ADP
gujaf-361	113	10	the	the	DET
gujaf-361	113	11	bank	bank	NOUN
gujaf-361	113	12	to	to	PART
gujaf-361	113	13	mobilise	mobilise	VERB
gujaf-361	113	14	as	as	ADV
gujaf-361	113	15	many	many	ADJ
gujaf-361	113	16	as	as	ADP
gujaf-361	113	17	possible	possible	ADJ
gujaf-361	113	18	loan	loan	NOUN
gujaf-361	113	19	as	as	ADP
gujaf-361	113	20	vast	vast	ADJ
gujaf-361	113	21	amount	amount	NOUN
gujaf-361	113	22	of	of	ADP
gujaf-361	113	23	deposit	deposit	NOUN
gujaf-361	113	24	received	receive	VERB
gujaf-361	113	25	are	be	AUX
gujaf-361	113	26	kept	keep	VERB
gujaf-361	113	27	in	in	ADP
gujaf-361	113	28	the	the	DET
gujaf-361	113	29	bank	bank	NOUN
gujaf-361	113	30	or	or	CCONJ
gujaf-361	113	31	in	in	ADP
gujaf-361	113	32	the	the	DET
gujaf-361	113	33	reserves	reserve	NOUN
gujaf-361	113	34	which	which	PRON
gujaf-361	113	35	may	may	AUX
gujaf-361	113	36	directly	directly	ADV
gujaf-361	113	37	or	or	CCONJ
gujaf-361	113	38	indirectly	indirectly	ADV
gujaf-361	113	39	affect	affect	VERB
gujaf-361	113	40	the	the	DET
gujaf-361	113	41	performance	performance	NOUN
gujaf-361	113	42	of	of	ADP
gujaf-361	113	43	the	the	DET
gujaf-361	113	44	banks	bank	NOUN
gujaf-361	113	45	,	,	PUNCT
gujaf-361	113	46	as	as	SCONJ
gujaf-361	113	47	some	some	PRON
gujaf-361	113	48	of	of	ADP
gujaf-361	113	49	the	the	DET
gujaf-361	113	50	cash	cash	NOUN
gujaf-361	113	51	available	available	ADJ
gujaf-361	113	52	may	may	AUX
gujaf-361	113	53	be	be	AUX
gujaf-361	113	54	kept	keep	VERB
gujaf-361	113	55	idle	idle	ADJ
gujaf-361	113	56	,	,	PUNCT
gujaf-361	113	57	without	without	ADP
gujaf-361	113	58	generating	generate	VERB
gujaf-361	113	59	any	any	DET
gujaf-361	113	60	return	return	NOUN
gujaf-361	113	61	.	.	PUNCT
gujaf-361	114	1	generally	generally	ADV
gujaf-361	114	2	,	,	PUNCT
gujaf-361	114	3	mismatch	mismatch	VERB
gujaf-361	114	4	in	in	ADP
gujaf-361	114	5	financing	financing	NOUN
gujaf-361	114	6	also	also	ADV
gujaf-361	114	7	contribute	contribute	VERB
gujaf-361	114	8	seriously	seriously	ADV
gujaf-361	114	9	among	among	ADP
gujaf-361	114	10	the	the	DET
gujaf-361	114	11	factors	factor	NOUN
gujaf-361	114	12	that	that	PRON
gujaf-361	114	13	affect	affect	VERB
gujaf-361	114	14	the	the	DET
gujaf-361	114	15	financial	financial	ADJ
gujaf-361	114	16	performance	performance	NOUN
gujaf-361	114	17	,	,	PUNCT
gujaf-361	114	18	where	where	SCONJ
gujaf-361	114	19	long	long	ADJ
gujaf-361	114	20	term	term	NOUN
gujaf-361	114	21	project	project	NOUN
gujaf-361	114	22	and	and	CCONJ
gujaf-361	114	23	investment	investment	NOUN
gujaf-361	114	24	are	be	AUX
gujaf-361	114	25	being	be	AUX
gujaf-361	114	26	financed	finance	VERB
gujaf-361	114	27	with	with	ADP
gujaf-361	114	28	short	short	ADJ
gujaf-361	114	29	term	term	NOUN
gujaf-361	114	30	loan	loan	NOUN
gujaf-361	114	31	thus	thus	ADV
gujaf-361	114	32	increase	increase	VERB
gujaf-361	114	33	the	the	DET
gujaf-361	114	34	number	number	NOUN
gujaf-361	114	35	of	of	ADP
gujaf-361	114	36	non	non	ADJ
gujaf-361	114	37	-	-	ADJ
gujaf-361	114	38	performing	performing	ADJ
gujaf-361	114	39	loan	loan	NOUN
gujaf-361	114	40	,	,	PUNCT
gujaf-361	114	41	also	also	ADV
gujaf-361	114	42	giving	give	VERB
gujaf-361	114	43	out	out	ADP
gujaf-361	114	44	huge	huge	ADJ
gujaf-361	114	45	amount	amount	NOUN
gujaf-361	114	46	of	of	ADP
gujaf-361	114	47	loan	loan	NOUN
gujaf-361	114	48	to	to	ADP
gujaf-361	114	49	family	family	NOUN
gujaf-361	114	50	and	and	CCONJ
gujaf-361	114	51	friends	friend	NOUN
gujaf-361	114	52	without	without	ADP
gujaf-361	114	53	considering	consider	VERB
gujaf-361	114	54	the	the	DET
gujaf-361	114	55	due	due	ADJ
gujaf-361	114	56	process	process	NOUN
gujaf-361	114	57	,	,	PUNCT
gujaf-361	114	58	depreciation	depreciation	NOUN
gujaf-361	114	59	in	in	ADP
gujaf-361	114	60	the	the	DET
gujaf-361	114	61	value	value	NOUN
gujaf-361	114	62	of	of	ADP
gujaf-361	114	63	naira	naira	NUM
gujaf-361	114	64	from	from	ADP
gujaf-361	114	65	$	$	SYM
gujaf-361	114	66	1	1	NUM
gujaf-361	114	67	as	as	ADP
gujaf-361	114	68	against	against	ADP
gujaf-361	114	69	n100	n100	PROPN
gujaf-361	114	70	in	in	ADP
gujaf-361	114	71	the	the	DET
gujaf-361	114	72	past	past	ADJ
gujaf-361	114	73	years	year	NOUN
gujaf-361	114	74	to	to	ADP
gujaf-361	114	75	$	$	SYM
gujaf-361	114	76	1	1	NUM
gujaf-361	114	77	against	against	ADP
gujaf-361	114	78	n489	n489	PROPN
gujaf-361	114	79	in	in	ADP
gujaf-361	114	80	2022	2022	NUM
gujaf-361	114	81	without	without	ADP
gujaf-361	114	82	any	any	DET
gujaf-361	114	83	amendment	amendment	NOUN
gujaf-361	114	84	to	to	ADP
gujaf-361	114	85	2005	2005	NUM
gujaf-361	114	86	recapitalization	recapitalization	NOUN
gujaf-361	114	87	of	of	ADP
gujaf-361	114	88	banks	bank	NOUN
gujaf-361	114	89	and	and	CCONJ
gujaf-361	114	90	no	no	DET
gujaf-361	114	91	room	room	NOUN
gujaf-361	114	92	created	create	VERB
gujaf-361	114	93	for	for	ADP
gujaf-361	114	94	inflation	inflation	NOUN
gujaf-361	114	95	reserves	reserve	NOUN
gujaf-361	114	96	,	,	PUNCT
gujaf-361	114	97	introduction	introduction	NOUN
gujaf-361	114	98	of	of	ADP
gujaf-361	114	99	treasury	treasury	PROPN
gujaf-361	114	100	single	single	ADJ
gujaf-361	114	101	account	account	NOUN
gujaf-361	114	102	(	(	PUNCT
gujaf-361	114	103	tsa	tsa	PROPN
gujaf-361	114	104	)	)	PUNCT
gujaf-361	114	105	could	could	AUX
gujaf-361	114	106	also	also	ADV
gujaf-361	114	107	be	be	AUX
gujaf-361	114	108	considered	consider	VERB
gujaf-361	114	109	as	as	ADP
gujaf-361	114	110	important	important	ADJ
gujaf-361	114	111	factor	factor	NOUN
gujaf-361	114	112	.	.	PUNCT
gujaf-361	115	1	knowing	know	VERB
gujaf-361	115	2	the	the	DET
gujaf-361	115	3	financing	financing	NOUN
gujaf-361	115	4	gap	gap	NOUN
gujaf-361	115	5	risk	risk	NOUN
gujaf-361	115	6	and	and	CCONJ
gujaf-361	115	7	determining	determine	VERB
gujaf-361	115	8	the	the	DET
gujaf-361	115	9	money	money	NOUN
gujaf-361	115	10	that	that	PRON
gujaf-361	115	11	will	will	AUX
gujaf-361	115	12	be	be	AUX
gujaf-361	115	13	invested	invest	VERB
gujaf-361	115	14	and	and	CCONJ
gujaf-361	115	15	those	those	PRON
gujaf-361	115	16	that	that	PRON
gujaf-361	115	17	will	will	AUX
gujaf-361	115	18	be	be	AUX
gujaf-361	115	19	kept	keep	VERB
gujaf-361	115	20	to	to	PART
gujaf-361	115	21	face	face	VERB
gujaf-361	115	22	daily	daily	ADJ
gujaf-361	115	23	withdrawal	withdrawal	NOUN
gujaf-361	115	24	from	from	ADP
gujaf-361	115	25	customers	customer	NOUN
gujaf-361	115	26	is	be	AUX
gujaf-361	115	27	therefore	therefore	ADV
gujaf-361	115	28	of	of	ADP
gujaf-361	115	29	paramount	paramount	NOUN
gujaf-361	115	30	important	important	ADJ
gujaf-361	115	31	to	to	ADP
gujaf-361	115	32	the	the	DET
gujaf-361	115	33	banks	bank	NOUN
gujaf-361	115	34	(	(	PUNCT
gujaf-361	115	35	ibrahim	ibrahim	PROPN
gujaf-361	115	36	et	et	PROPN
gujaf-361	115	37	al	al	PROPN
gujaf-361	115	38	,	,	PUNCT
gujaf-361	115	39	2020	2020	NUM
gujaf-361	115	40	)	)	PUNCT
gujaf-361	115	41	.	.	PUNCT
gujaf-361	116	1	current	current	ADJ
gujaf-361	116	2	risk	risk	NOUN
gujaf-361	116	3	is	be	AUX
gujaf-361	116	4	derived	derive	VERB
gujaf-361	116	5	from	from	ADP
gujaf-361	116	6	possibility	possibility	NOUN
gujaf-361	116	7	that	that	SCONJ
gujaf-361	116	8	,	,	PUNCT
gujaf-361	116	9	the	the	DET
gujaf-361	116	10	current	current	ADJ
gujaf-361	116	11	assets	asset	NOUN
gujaf-361	116	12	of	of	ADP
gujaf-361	116	13	an	an	DET
gujaf-361	116	14	entity	entity	NOUN
gujaf-361	116	15	would	would	AUX
gujaf-361	116	16	not	not	PART
gujaf-361	116	17	be	be	AUX
gujaf-361	116	18	able	able	ADJ
gujaf-361	116	19	to	to	PART
gujaf-361	116	20	settle	settle	VERB
gujaf-361	116	21	its	its	PRON
gujaf-361	116	22	current	current	ADJ
gujaf-361	116	23	liabilities	liability	NOUN
gujaf-361	116	24	when	when	SCONJ
gujaf-361	116	25	the	the	DET
gujaf-361	116	26	need	need	NOUN
gujaf-361	116	27	arises	arise	VERB
gujaf-361	116	28	which	which	PRON
gujaf-361	116	29	may	may	AUX
gujaf-361	116	30	directly	directly	ADV
gujaf-361	116	31	or	or	CCONJ
gujaf-361	116	32	indirectly	indirectly	ADV
gujaf-361	116	33	affect	affect	VERB
gujaf-361	116	34	their	their	PRON
gujaf-361	116	35	financial	financial	ADJ
gujaf-361	116	36	performance	performance	NOUN
gujaf-361	116	37	.	.	PUNCT
gujaf-361	117	1	current	current	ADJ
gujaf-361	117	2	risk	risk	NOUN
gujaf-361	117	3	also	also	ADV
gujaf-361	117	4	has	have	VERB
gujaf-361	117	5	direct	direct	ADJ
gujaf-361	117	6	effect	effect	NOUN
gujaf-361	117	7	on	on	ADP
gujaf-361	117	8	the	the	DET
gujaf-361	117	9	performance	performance	NOUN
gujaf-361	117	10	of	of	ADP
gujaf-361	117	11	financial	financial	PROPN
gujaf-361	117	12	institute	institute	PROPN
gujaf-361	117	13	,	,	PUNCT
gujaf-361	117	14	this	this	PRON
gujaf-361	117	15	is	be	AUX
gujaf-361	117	16	because	because	SCONJ
gujaf-361	117	17	,	,	PUNCT
gujaf-361	117	18	liquidity	liquidity	NOUN
gujaf-361	117	19	in	in	ADP
gujaf-361	117	20	term	term	NOUN
gujaf-361	117	21	of	of	ADP
gujaf-361	117	22	current	current	ADJ
gujaf-361	117	23	asset	asset	NOUN
gujaf-361	117	24	is	be	AUX
gujaf-361	117	25	made	make	VERB
gujaf-361	117	26	up	up	ADP
gujaf-361	117	27	(	(	PUNCT
gujaf-361	117	28	cash	cash	NOUN
gujaf-361	117	29	,	,	PUNCT
gujaf-361	117	30	debtors	debtor	NOUN
gujaf-361	117	31	,	,	PUNCT
gujaf-361	117	32	short	short	ADJ
gujaf-361	117	33	term	term	NOUN
gujaf-361	117	34	loan	loan	NOUN
gujaf-361	117	35	,	,	PUNCT
gujaf-361	117	36	commercial	commercial	ADJ
gujaf-361	117	37	paper	paper	NOUN
gujaf-361	117	38	and	and	CCONJ
gujaf-361	117	39	other	other	ADJ
gujaf-361	117	40	short	short	ADJ
gujaf-361	117	41	-	-	PUNCT
gujaf-361	117	42	term	term	NOUN
gujaf-361	117	43	receivable	receivable	NOUN
gujaf-361	117	44	)	)	PUNCT
gujaf-361	117	45	and	and	CCONJ
gujaf-361	117	46	liabilities	liability	NOUN
gujaf-361	117	47	made	make	VERB
gujaf-361	117	48	up	up	ADP
gujaf-361	117	49	of	of	ADP
gujaf-361	117	50	(	(	PUNCT
gujaf-361	117	51	demand	demand	NOUN
gujaf-361	117	52	deposit	deposit	NOUN
gujaf-361	117	53	,	,	PUNCT
gujaf-361	117	54	term	term	NOUN
gujaf-361	117	55	deposit	deposit	NOUN
gujaf-361	117	56	and	and	CCONJ
gujaf-361	117	57	other	other	ADJ
gujaf-361	117	58	payable	payable	NOUN
gujaf-361	117	59	)	)	PUNCT
gujaf-361	117	60	which	which	PRON
gujaf-361	117	61	are	be	AUX
gujaf-361	117	62	used	use	VERB
gujaf-361	117	63	and	and	CCONJ
gujaf-361	117	64	manage	manage	VERB
gujaf-361	117	65	in	in	ADP
gujaf-361	117	66	achieving	achieve	VERB
gujaf-361	117	67	their	their	PRON
gujaf-361	117	68	primary	primary	ADJ
gujaf-361	117	69	objective	objective	NOUN
gujaf-361	117	70	.	.	PUNCT
gujaf-361	118	1	this	this	PRON
gujaf-361	118	2	signifies	signify	VERB
gujaf-361	118	3	that	that	SCONJ
gujaf-361	118	4	the	the	DET
gujaf-361	118	5	banking	banking	NOUN
gujaf-361	118	6	activities	activity	NOUN
gujaf-361	118	7	are	be	AUX
gujaf-361	118	8	largely	largely	ADV
gujaf-361	118	9	run	run	VERB
gujaf-361	118	10	on	on	ADP
gujaf-361	118	11	this	this	DET
gujaf-361	118	12	basis	basis	NOUN
gujaf-361	118	13	by	by	ADP
gujaf-361	118	14	balancing	balance	VERB
gujaf-361	118	15	off	off	ADP
gujaf-361	118	16	between	between	ADP
gujaf-361	118	17	the	the	DET
gujaf-361	118	18	class	class	NOUN
gujaf-361	118	19	of	of	ADP
gujaf-361	118	20	excess	excess	ADJ
gujaf-361	118	21	(	(	PUNCT
gujaf-361	118	22	depositors	depositor	NOUN
gujaf-361	118	23	)	)	PUNCT
gujaf-361	118	24	and	and	CCONJ
gujaf-361	118	25	that	that	PRON
gujaf-361	118	26	of	of	ADP
gujaf-361	118	27	deficit	deficit	NOUN
gujaf-361	118	28	(	(	PUNCT
gujaf-361	118	29	loan	loan	NOUN
gujaf-361	118	30	demanding	demanding	ADJ
gujaf-361	118	31	)	)	PUNCT
gujaf-361	118	32	,	,	PUNCT
gujaf-361	118	33	usman	usman	PROPN
gujaf-361	118	34	et	et	PROPN
gujaf-361	118	35	al	al	PROPN
gujaf-361	118	36	,	,	PUNCT
gujaf-361	118	37	(	(	PUNCT
gujaf-361	118	38	2016	2016	NUM
gujaf-361	118	39	)	)	PUNCT
gujaf-361	118	40	.	.	PUNCT
gujaf-361	119	1	current	current	ADJ
gujaf-361	119	2	risk	risk	NOUN
gujaf-361	119	3	entails	entail	VERB
gujaf-361	119	4	gusau	gusau	ADJ
gujaf-361	119	5	journal	journal	NOUN
gujaf-361	119	6	of	of	ADP
gujaf-361	119	7	accounting	accounting	NOUN
gujaf-361	119	8	and	and	CCONJ
gujaf-361	119	9	finance	finance	NOUN
gujaf-361	119	10	,	,	PUNCT
gujaf-361	119	11	vol	vol	NOUN
gujaf-361	119	12	.	.	PROPN
gujaf-361	119	13	5	5	NUM
gujaf-361	119	14	,	,	PUNCT
gujaf-361	119	15	issue	issue	NOUN
gujaf-361	119	16	1	1	NUM
gujaf-361	119	17	,	,	PUNCT
gujaf-361	119	18	april	april	PROPN
gujaf-361	119	19	,	,	PUNCT
gujaf-361	119	20	2024	2024	NUM
gujaf-361	119	21	91	91	NUM
gujaf-361	119	22	capability	capability	NOUN
gujaf-361	119	23	to	to	PART
gujaf-361	119	24	meet	meet	VERB
gujaf-361	119	25	likely	likely	ADJ
gujaf-361	119	26	cash	cash	NOUN
gujaf-361	119	27	withdrawal	withdrawal	NOUN
gujaf-361	119	28	from	from	ADP
gujaf-361	119	29	all	all	DET
gujaf-361	119	30	forms	form	NOUN
gujaf-361	119	31	of	of	ADP
gujaf-361	119	32	deposit	deposit	NOUN
gujaf-361	119	33	and	and	CCONJ
gujaf-361	119	34	other	other	ADJ
gujaf-361	119	35	payable	payable	ADJ
gujaf-361	119	36	through	through	ADP
gujaf-361	119	37	current	current	ADJ
gujaf-361	119	38	liquid	liquid	ADJ
gujaf-361	119	39	cash	cash	NOUN
gujaf-361	119	40	and	and	CCONJ
gujaf-361	119	41	other	other	ADJ
gujaf-361	119	42	receivable	receivable	NOUN
gujaf-361	119	43	without	without	ADP
gujaf-361	119	44	suffering	suffer	VERB
gujaf-361	119	45	any	any	DET
gujaf-361	119	46	additional	additional	ADJ
gujaf-361	119	47	loss	loss	NOUN
gujaf-361	119	48	(	(	PUNCT
gujaf-361	119	49	omar	omar	PROPN
gujaf-361	119	50	&	&	CCONJ
gujaf-361	119	51	kiran	kiran	PROPN
gujaf-361	119	52	,	,	PUNCT
gujaf-361	119	53	2017	2017	NUM
gujaf-361	119	54	)	)	PUNCT
gujaf-361	119	55	.	.	PUNCT
gujaf-361	120	1	bank	bank	PROPN
gujaf-361	120	2	current	current	ADJ
gujaf-361	120	3	risk	risk	NOUN
gujaf-361	120	4	can	can	AUX
gujaf-361	120	5	also	also	ADV
gujaf-361	120	6	be	be	AUX
gujaf-361	120	7	viewed	view	VERB
gujaf-361	120	8	as	as	ADP
gujaf-361	120	9	risk	risk	NOUN
gujaf-361	120	10	that	that	PRON
gujaf-361	120	11	attached	attach	VERB
gujaf-361	120	12	to	to	ADP
gujaf-361	120	13	excess	excess	ADJ
gujaf-361	120	14	or	or	CCONJ
gujaf-361	120	15	shortage	shortage	NOUN
gujaf-361	120	16	of	of	ADP
gujaf-361	120	17	cash	cash	NOUN
gujaf-361	120	18	and	and	CCONJ
gujaf-361	120	19	its	its	PRON
gujaf-361	120	20	equivalent	equivalent	NOUN
gujaf-361	120	21	over	over	ADP
gujaf-361	120	22	the	the	DET
gujaf-361	120	23	aggregate	aggregate	ADJ
gujaf-361	120	24	liabilities	liability	NOUN
gujaf-361	120	25	of	of	ADP
gujaf-361	120	26	the	the	DET
gujaf-361	120	27	firm	firm	NOUN
gujaf-361	120	28	,	,	PUNCT
gujaf-361	120	29	it	it	PRON
gujaf-361	120	30	measures	measure	VERB
gujaf-361	120	31	the	the	DET
gujaf-361	120	32	risk	risk	NOUN
gujaf-361	120	33	attributed	attribute	VERB
gujaf-361	120	34	to	to	ADP
gujaf-361	120	35	failure	failure	NOUN
gujaf-361	120	36	to	to	ADP
gujaf-361	120	37	trade	trade	NOUN
gujaf-361	120	38	-	-	PUNCT
gujaf-361	120	39	off	off	NOUN
gujaf-361	120	40	between	between	ADP
gujaf-361	120	41	the	the	DET
gujaf-361	120	42	current	current	ADJ
gujaf-361	120	43	asset	asset	NOUN
gujaf-361	120	44	and	and	CCONJ
gujaf-361	120	45	current	current	ADJ
gujaf-361	120	46	liabilities	liability	NOUN
gujaf-361	120	47	and	and	CCONJ
gujaf-361	120	48	their	their	PRON
gujaf-361	120	49	effect	effect	NOUN
gujaf-361	120	50	on	on	ADP
gujaf-361	120	51	the	the	DET
gujaf-361	120	52	financial	financial	ADJ
gujaf-361	120	53	performance	performance	NOUN
gujaf-361	120	54	(	(	PUNCT
gujaf-361	120	55	muhammad	muhammad	PROPN
gujaf-361	120	56	&	&	CCONJ
gujaf-361	120	57	mazhar	mazhar	PROPN
gujaf-361	120	58	,	,	PUNCT
gujaf-361	120	59	2015	2015	NUM
gujaf-361	120	60	)	)	PUNCT
gujaf-361	120	61	.	.	PUNCT
gujaf-361	121	1	the	the	DET
gujaf-361	121	2	failure	failure	NOUN
gujaf-361	121	3	of	of	ADP
gujaf-361	121	4	some	some	DET
gujaf-361	121	5	banks	bank	NOUN
gujaf-361	121	6	to	to	PART
gujaf-361	121	7	comply	comply	VERB
gujaf-361	121	8	with	with	ADP
gujaf-361	121	9	central	central	ADJ
gujaf-361	121	10	bank	bank	PROPN
gujaf-361	121	11	of	of	ADP
gujaf-361	121	12	nigeria	nigeria	PROPN
gujaf-361	121	13	(	(	PUNCT
gujaf-361	121	14	cbn	cbn	PROPN
gujaf-361	121	15	)	)	PUNCT
gujaf-361	121	16	cash	cash	NOUN
gujaf-361	121	17	reserves	reserve	NOUN
gujaf-361	121	18	requirement	requirement	NOUN
gujaf-361	121	19	has	have	AUX
gujaf-361	121	20	pave	pave	VERB
gujaf-361	121	21	way	way	NOUN
gujaf-361	121	22	for	for	ADP
gujaf-361	121	23	cash	cash	NOUN
gujaf-361	121	24	reserve	reserve	NOUN
gujaf-361	121	25	risk	risk	NOUN
gujaf-361	121	26	as	as	SCONJ
gujaf-361	121	27	about	about	ADP
gujaf-361	121	28	356.1	356.1	NUM
gujaf-361	121	29	billion	billion	NUM
gujaf-361	121	30	was	be	AUX
gujaf-361	121	31	debited	debit	VERB
gujaf-361	121	32	against	against	ADP
gujaf-361	121	33	14	14	NUM
gujaf-361	121	34	banks	bank	NOUN
gujaf-361	121	35	in	in	ADP
gujaf-361	121	36	early	early	ADJ
gujaf-361	121	37	2022	2022	NUM
gujaf-361	121	38	(	(	PUNCT
gujaf-361	121	39	coronation	coronation	NOUN
gujaf-361	121	40	research	research	NOUN
gujaf-361	121	41	insight	insight	NOUN
gujaf-361	121	42	30th	30th	ADJ
gujaf-361	121	43	march	march	NOUN
gujaf-361	121	44	,	,	PUNCT
gujaf-361	121	45	2022	2022	NUM
gujaf-361	121	46	)	)	PUNCT
gujaf-361	121	47	.	.	PUNCT
gujaf-361	122	1	cash	cash	NOUN
gujaf-361	122	2	reserve	reserve	NOUN
gujaf-361	122	3	risk	risk	NOUN
gujaf-361	122	4	,	,	PUNCT
gujaf-361	122	5	is	be	AUX
gujaf-361	122	6	a	a	DET
gujaf-361	122	7	possible	possible	ADJ
gujaf-361	122	8	risk	risk	NOUN
gujaf-361	122	9	that	that	PRON
gujaf-361	122	10	may	may	AUX
gujaf-361	122	11	be	be	AUX
gujaf-361	122	12	attached	attach	VERB
gujaf-361	122	13	to	to	ADP
gujaf-361	122	14	noncompliance	noncompliance	NOUN
gujaf-361	122	15	with	with	ADP
gujaf-361	122	16	the	the	DET
gujaf-361	122	17	legal	legal	ADJ
gujaf-361	122	18	requirement	requirement	NOUN
gujaf-361	122	19	or	or	CCONJ
gujaf-361	122	20	regulatory	regulatory	ADJ
gujaf-361	122	21	body	body	NOUN
gujaf-361	122	22	cbn	cbn	NOUN
gujaf-361	122	23	in	in	ADP
gujaf-361	122	24	particular	particular	ADJ
gujaf-361	122	25	,	,	PUNCT
gujaf-361	122	26	the	the	DET
gujaf-361	122	27	central	central	ADJ
gujaf-361	122	28	bank	bank	NOUN
gujaf-361	122	29	has	have	AUX
gujaf-361	122	30	now	now	ADV
gujaf-361	122	31	increase	increase	VERB
gujaf-361	122	32	the	the	DET
gujaf-361	122	33	cash	cash	NOUN
gujaf-361	122	34	reserve	reserve	NOUN
gujaf-361	122	35	ratio	ratio	NOUN
gujaf-361	122	36	from	from	ADP
gujaf-361	122	37	22.5	22.5	NUM
gujaf-361	122	38	per	per	ADP
gujaf-361	122	39	cent	cent	NOUN
gujaf-361	122	40	of	of	ADP
gujaf-361	122	41	total	total	ADJ
gujaf-361	122	42	deposit	deposit	NOUN
gujaf-361	122	43	to	to	ADP
gujaf-361	122	44	27.5	27.5	NUM
gujaf-361	122	45	per	per	ADP
gujaf-361	122	46	cent	cent	NOUN
gujaf-361	122	47	2019	2019	NUM
gujaf-361	122	48	and	and	CCONJ
gujaf-361	122	49	32.5	32.5	NUM
gujaf-361	122	50	per	per	ADP
gujaf-361	122	51	cent	cent	NOUN
gujaf-361	122	52	in	in	ADP
gujaf-361	122	53	late	late	ADJ
gujaf-361	122	54	2022	2022	NUM
gujaf-361	122	55	,	,	PUNCT
gujaf-361	122	56	of	of	ADP
gujaf-361	122	57	which	which	PRON
gujaf-361	122	58	some	some	DET
gujaf-361	122	59	banks	bank	NOUN
gujaf-361	122	60	failed	fail	VERB
gujaf-361	122	61	to	to	PART
gujaf-361	122	62	comply	comply	VERB
gujaf-361	122	63	.	.	PUNCT
gujaf-361	123	1	the	the	DET
gujaf-361	123	2	cash	cash	NOUN
gujaf-361	123	3	reserve	reserve	NOUN
gujaf-361	123	4	has	have	AUX
gujaf-361	123	5	currently	currently	ADV
gujaf-361	123	6	been	be	AUX
gujaf-361	123	7	used	use	VERB
gujaf-361	123	8	as	as	ADP
gujaf-361	123	9	penalty	penalty	NOUN
gujaf-361	123	10	to	to	ADP
gujaf-361	123	11	those	those	DET
gujaf-361	123	12	banks	bank	NOUN
gujaf-361	123	13	who	who	PRON
gujaf-361	123	14	fail	fail	VERB
gujaf-361	123	15	to	to	PART
gujaf-361	123	16	abide	abide	VERB
gujaf-361	123	17	by	by	ADP
gujaf-361	123	18	new	new	ADJ
gujaf-361	123	19	reserves	reserve	NOUN
gujaf-361	123	20	requirement	requirement	NOUN
gujaf-361	123	21	and	and	CCONJ
gujaf-361	123	22	agreement	agreement	NOUN
gujaf-361	123	23	on	on	ADP
gujaf-361	123	24	the	the	DET
gujaf-361	123	25	purpose	purpose	NOUN
gujaf-361	123	26	of	of	ADP
gujaf-361	123	27	new	new	ADJ
gujaf-361	123	28	ldr	ldr	PROPN
gujaf-361	123	29	policy	policy	NOUN
gujaf-361	123	30	that	that	PRON
gujaf-361	123	31	result	result	VERB
gujaf-361	123	32	in	in	ADP
gujaf-361	123	33	the	the	DET
gujaf-361	123	34	change	change	NOUN
gujaf-361	123	35	of	of	ADP
gujaf-361	123	36	the	the	DET
gujaf-361	123	37	said	say	VERB
gujaf-361	123	38	ldr	ldr	NOUN
gujaf-361	123	39	from	from	ADP
gujaf-361	123	40	60	60	NUM
gujaf-361	123	41	per	per	ADP
gujaf-361	123	42	cent	cent	NOUN
gujaf-361	123	43	to	to	ADP
gujaf-361	123	44	65	65	NUM
gujaf-361	123	45	per	per	ADP
gujaf-361	123	46	cent	cent	NOUN
gujaf-361	123	47	in	in	ADP
gujaf-361	123	48	other	other	ADJ
gujaf-361	123	49	to	to	PART
gujaf-361	123	50	mobilize	mobilize	VERB
gujaf-361	123	51	the	the	DET
gujaf-361	123	52	real	real	ADJ
gujaf-361	123	53	sectors	sector	NOUN
gujaf-361	123	54	with	with	ADP
gujaf-361	123	55	loan	loan	NOUN
gujaf-361	123	56	.	.	PUNCT
gujaf-361	124	1	generally	generally	ADV
gujaf-361	124	2	,	,	PUNCT
gujaf-361	124	3	over	over	ADP
gujaf-361	124	4	n462.7bn	n462.7bn	NUM
gujaf-361	124	5	was	be	AUX
gujaf-361	124	6	debited	debit	VERB
gujaf-361	124	7	against	against	ADP
gujaf-361	124	8	22	22	NUM
gujaf-361	124	9	commercial	commercial	ADJ
gujaf-361	124	10	banks	bank	NOUN
gujaf-361	124	11	in	in	ADP
gujaf-361	124	12	october	october	PROPN
gujaf-361	124	13	,	,	PUNCT
gujaf-361	124	14	2020	2020	NUM
gujaf-361	124	15	and	and	CCONJ
gujaf-361	124	16	credited	credit	VERB
gujaf-361	124	17	into	into	ADP
gujaf-361	124	18	their	their	PRON
gujaf-361	124	19	cash	cash	NOUN
gujaf-361	124	20	reserve	reserve	NOUN
gujaf-361	124	21	for	for	ADP
gujaf-361	124	22	failure	failure	NOUN
gujaf-361	124	23	to	to	PART
gujaf-361	124	24	comply	comply	VERB
gujaf-361	124	25	,	,	PUNCT
gujaf-361	124	26	this	this	PRON
gujaf-361	124	27	could	could	AUX
gujaf-361	124	28	have	have	VERB
gujaf-361	124	29	an	an	DET
gujaf-361	124	30	impact	impact	NOUN
gujaf-361	124	31	on	on	ADP
gujaf-361	124	32	their	their	PRON
gujaf-361	124	33	loan	loan	NOUN
gujaf-361	124	34	mobilization	mobilization	NOUN
gujaf-361	124	35	capacity	capacity	NOUN
gujaf-361	124	36	and	and	CCONJ
gujaf-361	124	37	as	as	ADV
gujaf-361	124	38	well	well	ADV
gujaf-361	124	39	reduce	reduce	VERB
gujaf-361	124	40	their	their	PRON
gujaf-361	124	41	performance	performance	NOUN
gujaf-361	124	42	.	.	PUNCT
gujaf-361	125	1	this	this	PRON
gujaf-361	125	2	mean	mean	VERB
gujaf-361	125	3	that	that	SCONJ
gujaf-361	125	4	,	,	PUNCT
gujaf-361	125	5	cash	cash	NOUN
gujaf-361	125	6	reserve	reserve	NOUN
gujaf-361	125	7	risk	risk	NOUN
gujaf-361	125	8	has	have	VERB
gujaf-361	125	9	direct	direct	ADJ
gujaf-361	125	10	impact	impact	NOUN
gujaf-361	125	11	on	on	ADP
gujaf-361	125	12	the	the	DET
gujaf-361	125	13	performance	performance	NOUN
gujaf-361	125	14	of	of	ADP
gujaf-361	125	15	listed	list	VERB
gujaf-361	125	16	dmbs	dmb	NOUN
gujaf-361	125	17	,	,	PUNCT
gujaf-361	125	18	as	as	SCONJ
gujaf-361	125	19	high	high	ADJ
gujaf-361	125	20	ratio	ratio	NOUN
gujaf-361	125	21	reveals	reveal	VERB
gujaf-361	125	22	high	high	ADJ
gujaf-361	125	23	liquid	liquid	NOUN
gujaf-361	125	24	in	in	ADP
gujaf-361	125	25	reserve	reserve	NOUN
gujaf-361	125	26	that	that	PRON
gujaf-361	125	27	are	be	AUX
gujaf-361	125	28	not	not	PART
gujaf-361	125	29	accessible	accessible	ADJ
gujaf-361	125	30	by	by	ADP
gujaf-361	125	31	bank	bank	NOUN
gujaf-361	125	32	for	for	ADP
gujaf-361	125	33	transaction	transaction	NOUN
gujaf-361	125	34	at	at	ADP
gujaf-361	125	35	that	that	DET
gujaf-361	125	36	period	period	NOUN
gujaf-361	125	37	of	of	ADP
gujaf-361	125	38	time	time	NOUN
gujaf-361	125	39	while	while	SCONJ
gujaf-361	125	40	low	low	ADJ
gujaf-361	125	41	entails	entail	VERB
gujaf-361	125	42	availability	availability	NOUN
gujaf-361	125	43	of	of	ADP
gujaf-361	125	44	cash	cash	NOUN
gujaf-361	125	45	to	to	PART
gujaf-361	125	46	finance	finance	VERB
gujaf-361	125	47	large	large	ADJ
gujaf-361	125	48	transaction	transaction	NOUN
gujaf-361	125	49	with	with	ADP
gujaf-361	125	50	expected	expect	VERB
gujaf-361	125	51	possible	possible	ADJ
gujaf-361	125	52	return	return	NOUN
gujaf-361	125	53	which	which	PRON
gujaf-361	125	54	will	will	AUX
gujaf-361	125	55	also	also	ADV
gujaf-361	125	56	affect	affect	VERB
gujaf-361	125	57	financial	financial	ADJ
gujaf-361	125	58	performance	performance	NOUN
gujaf-361	125	59	.	.	PUNCT
gujaf-361	126	1	liquidity	liquidity	NOUN
gujaf-361	126	2	risk	risk	NOUN
gujaf-361	126	3	is	be	AUX
gujaf-361	126	4	usually	usually	ADV
gujaf-361	126	5	used	use	VERB
gujaf-361	126	6	for	for	ADP
gujaf-361	126	7	measuring	measure	VERB
gujaf-361	126	8	the	the	DET
gujaf-361	126	9	effect	effect	NOUN
gujaf-361	126	10	of	of	ADP
gujaf-361	126	11	liquidity	liquidity	NOUN
gujaf-361	126	12	gap	gap	NOUN
gujaf-361	126	13	and	and	CCONJ
gujaf-361	126	14	liquidity	liquidity	NOUN
gujaf-361	126	15	position	position	NOUN
gujaf-361	126	16	of	of	ADP
gujaf-361	126	17	an	an	DET
gujaf-361	126	18	organizations	organization	NOUN
gujaf-361	126	19	and	and	CCONJ
gujaf-361	126	20	its	its	PRON
gujaf-361	126	21	impact	impact	NOUN
gujaf-361	126	22	their	their	PRON
gujaf-361	126	23	performance	performance	NOUN
gujaf-361	126	24	.	.	PUNCT
gujaf-361	127	1	it	it	PRON
gujaf-361	127	2	is	be	AUX
gujaf-361	127	3	on	on	ADP
gujaf-361	127	4	the	the	DET
gujaf-361	127	5	bases	basis	NOUN
gujaf-361	127	6	of	of	ADP
gujaf-361	127	7	this	this	DET
gujaf-361	127	8	background	background	NOUN
gujaf-361	127	9	that	that	SCONJ
gujaf-361	127	10	this	this	DET
gujaf-361	127	11	study	study	NOUN
gujaf-361	127	12	seeks	seek	VERB
gujaf-361	127	13	to	to	PART
gujaf-361	127	14	examine	examine	VERB
gujaf-361	127	15	the	the	DET
gujaf-361	127	16	effect	effect	NOUN
gujaf-361	127	17	of	of	ADP
gujaf-361	127	18	liquidity	liquidity	NOUN
gujaf-361	127	19	risk	risk	NOUN
gujaf-361	127	20	on	on	ADP
gujaf-361	127	21	financial	financial	ADJ
gujaf-361	127	22	performance	performance	NOUN
gujaf-361	127	23	of	of	ADP
gujaf-361	127	24	listed	list	VERB
gujaf-361	127	25	deposit	deposit	NOUN
gujaf-361	127	26	money	money	NOUN
gujaf-361	127	27	banks	bank	NOUN
gujaf-361	127	28	in	in	ADP
gujaf-361	127	29	nigeria	nigeria	PROPN
gujaf-361	127	30	.	.	PUNCT
gujaf-361	128	1	the	the	DET
gujaf-361	128	2	main	main	ADJ
gujaf-361	128	3	objective	objective	NOUN
gujaf-361	128	4	of	of	ADP
gujaf-361	128	5	the	the	DET
gujaf-361	128	6	study	study	NOUN
gujaf-361	128	7	is	be	AUX
gujaf-361	128	8	to	to	PART
gujaf-361	128	9	assess	assess	VERB
gujaf-361	128	10	the	the	DET
gujaf-361	128	11	effect	effect	NOUN
gujaf-361	128	12	of	of	ADP
gujaf-361	128	13	liquidity	liquidity	NOUN
gujaf-361	128	14	risk	risk	NOUN
gujaf-361	128	15	on	on	ADP
gujaf-361	128	16	the	the	DET
gujaf-361	128	17	financial	financial	ADJ
gujaf-361	128	18	performance	performance	NOUN
gujaf-361	128	19	of	of	ADP
gujaf-361	128	20	listed	list	VERB
gujaf-361	128	21	deposit	deposit	NOUN
gujaf-361	128	22	money	money	NOUN
gujaf-361	128	23	banks	bank	NOUN
gujaf-361	128	24	.	.	PUNCT
gujaf-361	129	1	hence	hence	ADV
gujaf-361	129	2	,	,	PUNCT
gujaf-361	129	3	the	the	DET
gujaf-361	129	4	following	follow	VERB
gujaf-361	129	5	hypotheses	hypothesis	NOUN
gujaf-361	129	6	were	be	AUX
gujaf-361	129	7	formulated	formulate	VERB
gujaf-361	129	8	in	in	ADP
gujaf-361	129	9	null	null	ADJ
gujaf-361	129	10	form	form	NOUN
gujaf-361	129	11	.	.	PUNCT
gujaf-361	130	1	h01	h01	NOUN
gujaf-361	130	2	:	:	PUNCT
gujaf-361	130	3	financing	financing	NOUN
gujaf-361	130	4	gap	gap	NOUN
gujaf-361	130	5	risk	risk	NOUN
gujaf-361	130	6	has	have	VERB
gujaf-361	130	7	no	no	DET
gujaf-361	130	8	significant	significant	ADJ
gujaf-361	130	9	effect	effect	NOUN
gujaf-361	130	10	on	on	ADP
gujaf-361	130	11	the	the	DET
gujaf-361	130	12	financial	financial	ADJ
gujaf-361	130	13	performance	performance	NOUN
gujaf-361	130	14	of	of	ADP
gujaf-361	130	15	the	the	DET
gujaf-361	130	16	listed	list	VERB
gujaf-361	130	17	deposit	deposit	NOUN
gujaf-361	130	18	money	money	NOUN
gujaf-361	130	19	banks	bank	NOUN
gujaf-361	130	20	in	in	ADP
gujaf-361	130	21	nigeria	nigeria	PROPN
gujaf-361	130	22	gusau	gusau	PROPN
gujaf-361	130	23	journal	journal	PROPN
gujaf-361	130	24	of	of	ADP
gujaf-361	130	25	accounting	accounting	NOUN
gujaf-361	130	26	and	and	CCONJ
gujaf-361	130	27	finance	finance	NOUN
gujaf-361	130	28	,	,	PUNCT
gujaf-361	130	29	vol	vol	NOUN
gujaf-361	130	30	.	.	PROPN
gujaf-361	130	31	5	5	NUM
gujaf-361	130	32	,	,	PUNCT
gujaf-361	130	33	issue	issue	NOUN
gujaf-361	130	34	1	1	NUM
gujaf-361	130	35	,	,	PUNCT
gujaf-361	130	36	april	april	PROPN
gujaf-361	130	37	,	,	PUNCT
gujaf-361	130	38	2024	2024	NUM
gujaf-361	130	39	92	92	NUM
gujaf-361	130	40	h02	h02	NOUN
gujaf-361	130	41	:	:	PUNCT
gujaf-361	130	42	current	current	ADJ
gujaf-361	130	43	risk	risk	NOUN
gujaf-361	130	44	has	have	VERB
gujaf-361	130	45	no	no	DET
gujaf-361	130	46	significant	significant	ADJ
gujaf-361	130	47	effect	effect	NOUN
gujaf-361	130	48	on	on	ADP
gujaf-361	130	49	the	the	DET
gujaf-361	130	50	financial	financial	ADJ
gujaf-361	130	51	performance	performance	NOUN
gujaf-361	130	52	of	of	ADP
gujaf-361	130	53	the	the	DET
gujaf-361	130	54	listed	list	VERB
gujaf-361	130	55	deposit	deposit	NOUN
gujaf-361	130	56	money	money	NOUN
gujaf-361	130	57	banks	bank	NOUN
gujaf-361	130	58	in	in	ADP
gujaf-361	130	59	nigeria	nigeria	PROPN
gujaf-361	130	60	h03	h03	NOUN
gujaf-361	130	61	:	:	PUNCT
gujaf-361	130	62	cash	cash	NOUN
gujaf-361	130	63	reserve	reserve	NOUN
gujaf-361	130	64	risk	risk	NOUN
gujaf-361	130	65	has	have	VERB
gujaf-361	130	66	no	no	DET
gujaf-361	130	67	significant	significant	ADJ
gujaf-361	130	68	effect	effect	NOUN
gujaf-361	130	69	on	on	ADP
gujaf-361	130	70	the	the	DET
gujaf-361	130	71	financial	financial	ADJ
gujaf-361	130	72	performance	performance	NOUN
gujaf-361	130	73	of	of	ADP
gujaf-361	130	74	the	the	DET
gujaf-361	130	75	listed	list	VERB
gujaf-361	130	76	deposit	deposit	NOUN
gujaf-361	130	77	money	money	NOUN
gujaf-361	130	78	banks	bank	NOUN
gujaf-361	130	79	in	in	ADP
gujaf-361	130	80	nigeria	nigeria	PROPN
gujaf-361	130	81	.	.	PUNCT
gujaf-361	131	1	2	2	X
gujaf-361	131	2	.	.	X
gujaf-361	131	3	review	review	NOUN
gujaf-361	131	4	of	of	ADP
gujaf-361	131	5	empirical	empirical	ADJ
gujaf-361	131	6	studies	study	NOUN
gujaf-361	131	7	financing	financing	NOUN
gujaf-361	131	8	gap	gap	NOUN
gujaf-361	131	9	risk	risk	NOUN
gujaf-361	131	10	and	and	CCONJ
gujaf-361	131	11	financial	financial	ADJ
gujaf-361	131	12	performance	performance	NOUN
gujaf-361	131	13	financing	financing	NOUN
gujaf-361	131	14	gap	gap	NOUN
gujaf-361	131	15	risk	risk	NOUN
gujaf-361	131	16	is	be	AUX
gujaf-361	131	17	a	a	DET
gujaf-361	131	18	type	type	NOUN
gujaf-361	131	19	of	of	ADP
gujaf-361	131	20	liquidity	liquidity	NOUN
gujaf-361	131	21	risk	risk	NOUN
gujaf-361	131	22	that	that	PRON
gujaf-361	131	23	measure	measure	VERB
gujaf-361	131	24	a	a	DET
gujaf-361	131	25	firm	firm	ADJ
gujaf-361	131	26	risk	risk	NOUN
gujaf-361	131	27	in	in	ADP
gujaf-361	131	28	term	term	NOUN
gujaf-361	131	29	of	of	ADP
gujaf-361	131	30	differences	difference	NOUN
gujaf-361	131	31	between	between	ADP
gujaf-361	131	32	loan	loan	NOUN
gujaf-361	131	33	mobilization	mobilization	NOUN
gujaf-361	131	34	and	and	CCONJ
gujaf-361	131	35	deposit	deposit	NOUN
gujaf-361	131	36	received	receive	VERB
gujaf-361	131	37	from	from	ADP
gujaf-361	131	38	the	the	DET
gujaf-361	131	39	customer	customer	NOUN
gujaf-361	131	40	and	and	CCONJ
gujaf-361	131	41	relate	relate	VERB
gujaf-361	131	42	to	to	ADP
gujaf-361	131	43	the	the	DET
gujaf-361	131	44	total	total	ADJ
gujaf-361	131	45	asset	asset	NOUN
gujaf-361	131	46	of	of	ADP
gujaf-361	131	47	the	the	DET
gujaf-361	131	48	firm	firm	NOUN
gujaf-361	131	49	.	.	PUNCT
gujaf-361	132	1	it	it	PRON
gujaf-361	132	2	determines	determine	VERB
gujaf-361	132	3	how	how	SCONJ
gujaf-361	132	4	much	much	ADJ
gujaf-361	132	5	loan	loan	NOUN
gujaf-361	132	6	can	can	AUX
gujaf-361	132	7	be	be	AUX
gujaf-361	132	8	created	create	VERB
gujaf-361	132	9	from	from	ADP
gujaf-361	132	10	deposits	deposit	NOUN
gujaf-361	132	11	and	and	CCONJ
gujaf-361	132	12	how	how	SCONJ
gujaf-361	132	13	much	much	ADJ
gujaf-361	132	14	profit	profit	NOUN
gujaf-361	132	15	can	can	AUX
gujaf-361	132	16	be	be	AUX
gujaf-361	132	17	generated	generate	VERB
gujaf-361	132	18	therein	therein	ADV
gujaf-361	132	19	(	(	PUNCT
gujaf-361	132	20	perera	perera	PROPN
gujaf-361	132	21	&	&	CCONJ
gujaf-361	132	22	perera	perera	PROPN
gujaf-361	132	23	,	,	PUNCT
gujaf-361	132	24	2020	2020	NUM
gujaf-361	132	25	)	)	PUNCT
gujaf-361	132	26	.	.	PUNCT
gujaf-361	133	1	the	the	DET
gujaf-361	133	2	positive	positive	ADJ
gujaf-361	133	3	difference	difference	NOUN
gujaf-361	133	4	entails	entail	VERB
gujaf-361	133	5	high	high	ADJ
gujaf-361	133	6	loan	loan	NOUN
gujaf-361	133	7	mobilization	mobilization	NOUN
gujaf-361	133	8	which	which	PRON
gujaf-361	133	9	means	mean	VERB
gujaf-361	133	10	the	the	DET
gujaf-361	133	11	bank	bank	NOUN
gujaf-361	133	12	can	can	AUX
gujaf-361	133	13	mobilize	mobilize	VERB
gujaf-361	133	14	higher	high	ADJ
gujaf-361	133	15	than	than	ADP
gujaf-361	133	16	what	what	PRON
gujaf-361	133	17	it	it	PRON
gujaf-361	133	18	received	receive	VERB
gujaf-361	133	19	from	from	ADP
gujaf-361	133	20	the	the	DET
gujaf-361	133	21	depositors	depositor	NOUN
gujaf-361	133	22	as	as	ADP
gujaf-361	133	23	inclusively	inclusively	ADV
gujaf-361	133	24	in	in	ADP
gujaf-361	133	25	the	the	DET
gujaf-361	133	26	loan	loan	NOUN
gujaf-361	133	27	owner	owner	NOUN
gujaf-361	133	28	’s	’s	PART
gujaf-361	133	29	capital	capital	NOUN
gujaf-361	133	30	or	or	CCONJ
gujaf-361	133	31	other	other	ADJ
gujaf-361	133	32	source	source	NOUN
gujaf-361	133	33	of	of	ADP
gujaf-361	133	34	fund	fund	NOUN
gujaf-361	133	35	other	other	ADJ
gujaf-361	133	36	than	than	ADP
gujaf-361	133	37	the	the	DET
gujaf-361	133	38	demand	demand	NOUN
gujaf-361	133	39	deposit	deposit	NOUN
gujaf-361	133	40	which	which	PRON
gujaf-361	133	41	seems	seem	VERB
gujaf-361	133	42	to	to	PART
gujaf-361	133	43	be	be	AUX
gujaf-361	133	44	sign	sign	NOUN
gujaf-361	133	45	of	of	ADP
gujaf-361	133	46	solvency	solvency	NOUN
gujaf-361	133	47	to	to	ADP
gujaf-361	133	48	the	the	DET
gujaf-361	133	49	bank	bank	NOUN
gujaf-361	133	50	with	with	ADP
gujaf-361	133	51	this	this	DET
gujaf-361	133	52	setup	setup	NOUN
gujaf-361	133	53	.	.	PUNCT
gujaf-361	134	1	while	while	SCONJ
gujaf-361	134	2	the	the	DET
gujaf-361	134	3	negative	negative	ADJ
gujaf-361	134	4	entails	entail	VERB
gujaf-361	134	5	idle	idle	ADJ
gujaf-361	134	6	cash	cash	NOUN
gujaf-361	134	7	in	in	ADP
gujaf-361	134	8	the	the	DET
gujaf-361	134	9	bank	bank	NOUN
gujaf-361	134	10	,	,	PUNCT
gujaf-361	134	11	which	which	PRON
gujaf-361	134	12	may	may	AUX
gujaf-361	134	13	include	include	VERB
gujaf-361	134	14	the	the	DET
gujaf-361	134	15	reserves	reserve	NOUN
gujaf-361	134	16	requirement	requirement	NOUN
gujaf-361	134	17	and	and	CCONJ
gujaf-361	134	18	some	some	PRON
gujaf-361	134	19	that	that	PRON
gujaf-361	134	20	meant	mean	VERB
gujaf-361	134	21	for	for	ADP
gujaf-361	134	22	day	day	NOUN
gujaf-361	134	23	-	-	PUNCT
gujaf-361	134	24	to	to	ADP
gujaf-361	134	25	-	-	PUNCT
gujaf-361	134	26	day	day	NOUN
gujaf-361	134	27	withdrawal	withdrawal	NOUN
gujaf-361	134	28	from	from	ADP
gujaf-361	134	29	saving	save	VERB
gujaf-361	134	30	,	,	PUNCT
gujaf-361	134	31	current	current	ADJ
gujaf-361	134	32	and	and	CCONJ
gujaf-361	134	33	possibly	possibly	ADV
gujaf-361	134	34	unexpected	unexpected	ADJ
gujaf-361	134	35	term	term	NOUN
gujaf-361	134	36	deposit	deposit	NOUN
gujaf-361	134	37	liquidation	liquidation	NOUN
gujaf-361	134	38	.	.	PUNCT
gujaf-361	135	1	however	however	ADV
gujaf-361	135	2	,	,	PUNCT
gujaf-361	135	3	trade	trade	NOUN
gujaf-361	135	4	-	-	PUNCT
gujaf-361	135	5	off	off	NOUN
gujaf-361	135	6	between	between	ADP
gujaf-361	135	7	cash	cash	NOUN
gujaf-361	135	8	availabilities	availability	NOUN
gujaf-361	135	9	and	and	CCONJ
gujaf-361	135	10	customer	customer	NOUN
gujaf-361	135	11	withdrawal	withdrawal	NOUN
gujaf-361	135	12	and	and	CCONJ
gujaf-361	135	13	possible	possible	ADJ
gujaf-361	135	14	new	new	ADJ
gujaf-361	135	15	loan	loan	NOUN
gujaf-361	135	16	request	request	NOUN
gujaf-361	135	17	could	could	AUX
gujaf-361	135	18	be	be	AUX
gujaf-361	135	19	of	of	ADP
gujaf-361	135	20	paramount	paramount	ADJ
gujaf-361	135	21	importance	importance	NOUN
gujaf-361	135	22	,	,	PUNCT
gujaf-361	135	23	sokol	sokol	PROPN
gujaf-361	135	24	et	et	PROPN
gujaf-361	135	25	al	al	PROPN
gujaf-361	135	26	,	,	PUNCT
gujaf-361	135	27	(	(	PUNCT
gujaf-361	135	28	2017	2017	NUM
gujaf-361	135	29	)	)	PUNCT
gujaf-361	135	30	.	.	PUNCT
gujaf-361	136	1	cash	cash	NOUN
gujaf-361	136	2	optimality	optimality	NOUN
gujaf-361	136	3	increase	increase	NOUN
gujaf-361	136	4	customer	customer	NOUN
gujaf-361	136	5	confidence	confidence	NOUN
gujaf-361	136	6	and	and	CCONJ
gujaf-361	136	7	enhance	enhance	VERB
gujaf-361	136	8	patronage	patronage	NOUN
gujaf-361	136	9	which	which	PRON
gujaf-361	136	10	at	at	ADP
gujaf-361	136	11	both	both	CCONJ
gujaf-361	136	12	short	short	ADJ
gujaf-361	136	13	and	and	CCONJ
gujaf-361	136	14	long	long	ADJ
gujaf-361	136	15	run	run	NOUN
gujaf-361	136	16	will	will	AUX
gujaf-361	136	17	improve	improve	VERB
gujaf-361	136	18	financial	financial	ADJ
gujaf-361	136	19	performance	performance	NOUN
gujaf-361	136	20	of	of	ADP
gujaf-361	136	21	the	the	DET
gujaf-361	136	22	bank	bank	NOUN
gujaf-361	136	23	.	.	PUNCT
gujaf-361	137	1	tram	tram	PROPN
gujaf-361	137	2	et	et	PROPN
gujaf-361	137	3	al	al	PROPN
gujaf-361	137	4	,	,	PUNCT
gujaf-361	137	5	(	(	PUNCT
gujaf-361	137	6	2022	2022	NUM
gujaf-361	137	7	)	)	PUNCT
gujaf-361	137	8	studied	study	VERB
gujaf-361	137	9	the	the	DET
gujaf-361	137	10	liquidity	liquidity	NOUN
gujaf-361	137	11	risk	risk	NOUN
gujaf-361	137	12	and	and	CCONJ
gujaf-361	137	13	bank	bank	NOUN
gujaf-361	137	14	performance	performance	NOUN
gujaf-361	137	15	in	in	ADP
gujaf-361	137	16	south	south	ADJ
gujaf-361	137	17	asian	asian	ADJ
gujaf-361	137	18	countries	country	NOUN
gujaf-361	137	19	;	;	PUNCT
gujaf-361	137	20	a	a	DET
gujaf-361	137	21	dynamic	dynamic	ADJ
gujaf-361	137	22	panel	panel	NOUN
gujaf-361	137	23	approach	approach	NOUN
gujaf-361	137	24	,	,	PUNCT
gujaf-361	137	25	for	for	ADP
gujaf-361	137	26	the	the	DET
gujaf-361	137	27	period	period	NOUN
gujaf-361	137	28	of	of	ADP
gujaf-361	137	29	2004	2004	NUM
gujaf-361	137	30	to	to	ADP
gujaf-361	137	31	2016	2016	NUM
gujaf-361	137	32	with	with	ADP
gujaf-361	137	33	population	population	NOUN
gujaf-361	137	34	of	of	ADP
gujaf-361	137	35	171	171	NUM
gujaf-361	137	36	banks	bank	NOUN
gujaf-361	137	37	from	from	ADP
gujaf-361	137	38	9	9	NUM
gujaf-361	137	39	countries	country	NOUN
gujaf-361	137	40	,	,	PUNCT
gujaf-361	137	41	using	use	VERB
gujaf-361	137	42	generalized	generalized	ADJ
gujaf-361	137	43	method	method	NOUN
gujaf-361	137	44	of	of	ADP
gujaf-361	137	45	moment	moment	NOUN
gujaf-361	137	46	.	.	PUNCT
gujaf-361	138	1	trade	trade	NOUN
gujaf-361	138	2	off	off	ADP
gujaf-361	138	3	theory	theory	NOUN
gujaf-361	138	4	was	be	AUX
gujaf-361	138	5	used	use	VERB
gujaf-361	138	6	to	to	PART
gujaf-361	138	7	under	under	ADP
gujaf-361	138	8	pin	pin	NOUN
gujaf-361	138	9	the	the	DET
gujaf-361	138	10	research	research	NOUN
gujaf-361	138	11	work	work	NOUN
gujaf-361	138	12	.	.	PUNCT
gujaf-361	139	1	liquidity	liquidity	NOUN
gujaf-361	139	2	risk	risk	NOUN
gujaf-361	139	3	was	be	AUX
gujaf-361	139	4	measured	measure	VERB
gujaf-361	139	5	by	by	ADP
gujaf-361	139	6	financing	financing	NOUN
gujaf-361	139	7	gap	gap	NOUN
gujaf-361	139	8	,	,	PUNCT
gujaf-361	139	9	net	net	ADJ
gujaf-361	139	10	loan	loan	NOUN
gujaf-361	139	11	to	to	ADP
gujaf-361	139	12	total	total	ADJ
gujaf-361	139	13	asset	asset	NOUN
gujaf-361	139	14	,	,	PUNCT
gujaf-361	139	15	net	net	ADJ
gujaf-361	139	16	loan	loan	NOUN
gujaf-361	139	17	to	to	ADP
gujaf-361	139	18	total	total	ADJ
gujaf-361	139	19	deposit	deposit	NOUN
gujaf-361	139	20	and	and	CCONJ
gujaf-361	139	21	short	short	ADJ
gujaf-361	139	22	-	-	PUNCT
gujaf-361	139	23	term	term	NOUN
gujaf-361	139	24	fund	fund	NOUN
gujaf-361	139	25	,	,	PUNCT
gujaf-361	139	26	while	while	SCONJ
gujaf-361	139	27	performance	performance	NOUN
gujaf-361	139	28	was	be	AUX
gujaf-361	139	29	measured	measure	VERB
gujaf-361	139	30	by	by	ADP
gujaf-361	139	31	return	return	NOUN
gujaf-361	139	32	on	on	ADP
gujaf-361	139	33	asset	asset	NOUN
gujaf-361	139	34	,	,	PUNCT
gujaf-361	139	35	net	net	ADJ
gujaf-361	139	36	interest	interest	NOUN
gujaf-361	139	37	margin	margin	NOUN
gujaf-361	139	38	and	and	CCONJ
gujaf-361	139	39	return	return	VERB
gujaf-361	139	40	on	on	ADP
gujaf-361	139	41	equity	equity	NOUN
gujaf-361	139	42	with	with	ADP
gujaf-361	139	43	control	control	NOUN
gujaf-361	139	44	variable	variable	NOUN
gujaf-361	139	45	of	of	ADP
gujaf-361	139	46	size	size	NOUN
gujaf-361	139	47	,	,	PUNCT
gujaf-361	139	48	bank	bank	NOUN
gujaf-361	139	49	capital	capital	NOUN
gujaf-361	139	50	,	,	PUNCT
gujaf-361	139	51	loan	loan	NOUN
gujaf-361	139	52	loss	loss	NOUN
gujaf-361	139	53	provision	provision	NOUN
gujaf-361	139	54	,	,	PUNCT
gujaf-361	139	55	gross	gross	ADJ
gujaf-361	139	56	domestic	domestic	ADJ
gujaf-361	139	57	grow	grow	NOUN
gujaf-361	139	58	,	,	PUNCT
gujaf-361	139	59	money	money	NOUN
gujaf-361	139	60	supply	supply	NOUN
gujaf-361	139	61	and	and	CCONJ
gujaf-361	139	62	inflation	inflation	NOUN
gujaf-361	139	63	.	.	PUNCT
gujaf-361	140	1	the	the	DET
gujaf-361	140	2	objective	objective	NOUN
gujaf-361	140	3	was	be	AUX
gujaf-361	140	4	to	to	PART
gujaf-361	140	5	examine	examine	VERB
gujaf-361	140	6	the	the	DET
gujaf-361	140	7	impact	impact	NOUN
gujaf-361	140	8	of	of	ADP
gujaf-361	140	9	liquidity	liquidity	NOUN
gujaf-361	140	10	risk	risk	NOUN
gujaf-361	140	11	on	on	ADP
gujaf-361	140	12	performance	performance	NOUN
gujaf-361	140	13	.	.	PUNCT
gujaf-361	141	1	the	the	DET
gujaf-361	141	2	data	datum	NOUN
gujaf-361	141	3	were	be	AUX
gujaf-361	141	4	secondary	secondary	ADJ
gujaf-361	141	5	sourced	source	VERB
gujaf-361	141	6	from	from	ADP
gujaf-361	141	7	two	two	NUM
gujaf-361	141	8	bank	bank	NOUN
gujaf-361	141	9	level	level	NOUN
gujaf-361	141	10	;	;	PUNCT
gujaf-361	141	11	from	from	ADP
gujaf-361	141	12	bank	bank	NOUN
gujaf-361	141	13	data	datum	NOUN
gujaf-361	141	14	base	base	NOUN
gujaf-361	141	15	and	and	CCONJ
gujaf-361	141	16	secondly	secondly	ADV
gujaf-361	141	17	from	from	ADP
gujaf-361	141	18	macro	macro	ADJ
gujaf-361	141	19	information	information	NOUN
gujaf-361	141	20	data	datum	NOUN
gujaf-361	141	21	(	(	PUNCT
gujaf-361	141	22	asian	asian	PROPN
gujaf-361	141	23	development	development	PROPN
gujaf-361	141	24	bank	bank	PROPN
gujaf-361	141	25	)	)	PUNCT
gujaf-361	141	26	and	and	CCONJ
gujaf-361	141	27	analysed	analyse	VERB
gujaf-361	141	28	using	use	VERB
gujaf-361	141	29	ex	ex	ADJ
gujaf-361	141	30	-	-	ADJ
gujaf-361	141	31	post	post	ADJ
gujaf-361	141	32	factor	factor	NOUN
gujaf-361	141	33	,	,	PUNCT
gujaf-361	141	34	correlation	correlation	NOUN
gujaf-361	141	35	research	research	NOUN
gujaf-361	141	36	design	design	NOUN
gujaf-361	141	37	and	and	CCONJ
gujaf-361	141	38	panel	panel	NOUN
gujaf-361	141	39	multiple	multiple	ADJ
gujaf-361	141	40	linear	linear	ADJ
gujaf-361	141	41	regressions	regression	NOUN
gujaf-361	141	42	.	.	PUNCT
gujaf-361	142	1	it	it	PRON
gujaf-361	142	2	was	be	AUX
gujaf-361	142	3	discovered	discover	VERB
gujaf-361	142	4	that	that	SCONJ
gujaf-361	142	5	,	,	PUNCT
gujaf-361	142	6	liquidity	liquidity	NOUN
gujaf-361	142	7	risk	risk	NOUN
gujaf-361	142	8	has	have	VERB
gujaf-361	142	9	positive	positive	ADJ
gujaf-361	142	10	significant	significant	ADJ
gujaf-361	142	11	effect	effect	NOUN
gujaf-361	142	12	on	on	ADP
gujaf-361	142	13	financial	financial	ADJ
gujaf-361	142	14	performance	performance	NOUN
gujaf-361	142	15	.	.	PUNCT
gujaf-361	143	1	however	however	ADV
gujaf-361	143	2	,	,	PUNCT
gujaf-361	143	3	the	the	DET
gujaf-361	143	4	study	study	NOUN
gujaf-361	143	5	was	be	AUX
gujaf-361	143	6	conducted	conduct	VERB
gujaf-361	143	7	in	in	ADP
gujaf-361	143	8	southeast	southeast	ADJ
gujaf-361	143	9	asian	asian	NOUN
gujaf-361	143	10	and	and	CCONJ
gujaf-361	143	11	did	do	AUX
gujaf-361	143	12	not	not	PART
gujaf-361	143	13	measure	measure	VERB
gujaf-361	143	14	the	the	DET
gujaf-361	143	15	riskiness	riskiness	NOUN
gujaf-361	143	16	of	of	ADP
gujaf-361	143	17	the	the	DET
gujaf-361	143	18	variables	variable	NOUN
gujaf-361	143	19	,	,	PUNCT
gujaf-361	143	20	gusau	gusau	ADJ
gujaf-361	143	21	journal	journal	NOUN
gujaf-361	143	22	of	of	ADP
gujaf-361	143	23	accounting	accounting	NOUN
gujaf-361	143	24	and	and	CCONJ
gujaf-361	143	25	finance	finance	NOUN
gujaf-361	143	26	,	,	PUNCT
gujaf-361	143	27	vol	vol	NOUN
gujaf-361	143	28	.	.	PROPN
gujaf-361	143	29	5	5	NUM
gujaf-361	143	30	,	,	PUNCT
gujaf-361	143	31	issue	issue	NOUN
gujaf-361	143	32	1	1	NUM
gujaf-361	143	33	,	,	PUNCT
gujaf-361	143	34	april	april	PROPN
gujaf-361	143	35	,	,	PUNCT
gujaf-361	143	36	2024	2024	NUM
gujaf-361	143	37	93	93	NUM
gujaf-361	143	38	while	while	SCONJ
gujaf-361	143	39	this	this	DET
gujaf-361	143	40	current	current	ADJ
gujaf-361	143	41	study	study	NOUN
gujaf-361	143	42	was	be	AUX
gujaf-361	143	43	conducted	conduct	VERB
gujaf-361	143	44	in	in	ADP
gujaf-361	143	45	nigeria	nigeria	PROPN
gujaf-361	144	1	and	and	CCONJ
gujaf-361	144	2	it	it	PRON
gujaf-361	144	3	considered	consider	VERB
gujaf-361	144	4	the	the	DET
gujaf-361	144	5	riskiness	riskiness	NOUN
gujaf-361	144	6	of	of	ADP
gujaf-361	144	7	the	the	DET
gujaf-361	144	8	variable	variable	NOUN
gujaf-361	144	9	as	as	SCONJ
gujaf-361	144	10	captured	capture	VERB
gujaf-361	144	11	on	on	ADP
gujaf-361	144	12	the	the	DET
gujaf-361	144	13	topic	topic	NOUN
gujaf-361	144	14	.	.	PUNCT
gujaf-361	145	1	perera	perera	PROPN
gujaf-361	145	2	and	and	CCONJ
gujaf-361	145	3	perera	perera	PROPN
gujaf-361	145	4	(	(	PUNCT
gujaf-361	145	5	2020	2020	NUM
gujaf-361	145	6	)	)	PUNCT
gujaf-361	145	7	,	,	PUNCT
gujaf-361	145	8	examine	examine	VERB
gujaf-361	145	9	the	the	DET
gujaf-361	145	10	liquidity	liquidity	NOUN
gujaf-361	145	11	risk	risk	NOUN
gujaf-361	145	12	and	and	CCONJ
gujaf-361	145	13	financial	financial	ADJ
gujaf-361	145	14	performance	performance	NOUN
gujaf-361	145	15	of	of	ADP
gujaf-361	145	16	banks	bank	NOUN
gujaf-361	145	17	and	and	CCONJ
gujaf-361	145	18	finance	finance	NOUN
gujaf-361	145	19	companies	company	NOUN
gujaf-361	145	20	in	in	ADP
gujaf-361	145	21	sri	sri	PROPN
gujaf-361	145	22	lanka	lanka	PROPN
gujaf-361	145	23	,	,	PUNCT
gujaf-361	145	24	for	for	ADP
gujaf-361	145	25	the	the	DET
gujaf-361	145	26	period	period	NOUN
gujaf-361	145	27	of	of	ADP
gujaf-361	145	28	2011	2011	NUM
gujaf-361	145	29	to	to	ADP
gujaf-361	145	30	2019	2019	NUM
gujaf-361	145	31	,	,	PUNCT
gujaf-361	145	32	with	with	ADP
gujaf-361	145	33	sample	sample	NOUN
gujaf-361	145	34	of	of	ADP
gujaf-361	145	35	30	30	NUM
gujaf-361	145	36	companies	company	NOUN
gujaf-361	145	37	:	:	PUNCT
gujaf-361	145	38	12	12	NUM
gujaf-361	145	39	commercial	commercial	ADJ
gujaf-361	145	40	banks	bank	NOUN
gujaf-361	145	41	,	,	PUNCT
gujaf-361	145	42	3	3	NUM
gujaf-361	145	43	specialized	specialized	ADJ
gujaf-361	145	44	banks	bank	NOUN
gujaf-361	145	45	and	and	CCONJ
gujaf-361	145	46	15	15	NUM
gujaf-361	145	47	finance	finance	NOUN
gujaf-361	145	48	companies	company	NOUN
gujaf-361	145	49	and	and	CCONJ
gujaf-361	145	50	data	datum	NOUN
gujaf-361	145	51	were	be	AUX
gujaf-361	145	52	sourced	source	VERB
gujaf-361	145	53	secondarily	secondarily	ADV
gujaf-361	145	54	.	.	PUNCT
gujaf-361	146	1	independent	independent	ADJ
gujaf-361	146	2	variable	variable	ADJ
gujaf-361	146	3	liquidity	liquidity	NOUN
gujaf-361	146	4	risk	risk	NOUN
gujaf-361	146	5	was	be	AUX
gujaf-361	146	6	measured	measure	VERB
gujaf-361	146	7	by	by	ADP
gujaf-361	146	8	liquidity	liquidity	NOUN
gujaf-361	146	9	gap	gap	NOUN
gujaf-361	146	10	,	,	PUNCT
gujaf-361	146	11	deposit	deposit	NOUN
gujaf-361	146	12	to	to	ADP
gujaf-361	146	13	total	total	ADJ
gujaf-361	146	14	assets	asset	NOUN
gujaf-361	146	15	,	,	PUNCT
gujaf-361	146	16	cash	cash	NOUN
gujaf-361	146	17	reserve	reserve	NOUN
gujaf-361	146	18	to	to	ADP
gujaf-361	146	19	total	total	ADJ
gujaf-361	146	20	asset	asset	NOUN
gujaf-361	146	21	and	and	CCONJ
gujaf-361	146	22	non	non	ADJ
gujaf-361	146	23	-	-	ADJ
gujaf-361	146	24	performing	perform	VERB
gujaf-361	146	25	loan	loan	NOUN
gujaf-361	146	26	while	while	SCONJ
gujaf-361	146	27	dependent	dependent	ADJ
gujaf-361	146	28	variable	variable	ADJ
gujaf-361	146	29	financial	financial	ADJ
gujaf-361	146	30	performance	performance	NOUN
gujaf-361	146	31	was	be	AUX
gujaf-361	146	32	measured	measure	VERB
gujaf-361	146	33	by	by	ADP
gujaf-361	146	34	return	return	NOUN
gujaf-361	146	35	on	on	ADP
gujaf-361	146	36	asset	asset	NOUN
gujaf-361	146	37	,	,	PUNCT
gujaf-361	146	38	return	return	VERB
gujaf-361	146	39	on	on	ADP
gujaf-361	146	40	equity	equity	NOUN
gujaf-361	146	41	and	and	CCONJ
gujaf-361	146	42	net	net	ADJ
gujaf-361	146	43	profit	profit	NOUN
gujaf-361	146	44	margin	margin	NOUN
gujaf-361	146	45	.	.	PUNCT
gujaf-361	147	1	it	it	PRON
gujaf-361	147	2	was	be	AUX
gujaf-361	147	3	discovered	discover	VERB
gujaf-361	147	4	that	that	SCONJ
gujaf-361	147	5	,	,	PUNCT
gujaf-361	147	6	liquidity	liquidity	NOUN
gujaf-361	147	7	risk	risk	NOUN
gujaf-361	147	8	has	have	VERB
gujaf-361	147	9	significant	significant	ADJ
gujaf-361	147	10	impact	impact	NOUN
gujaf-361	147	11	on	on	ADP
gujaf-361	147	12	financial	financial	ADJ
gujaf-361	147	13	performance	performance	NOUN
gujaf-361	147	14	of	of	ADP
gujaf-361	147	15	banks	bank	NOUN
gujaf-361	147	16	.	.	PUNCT
gujaf-361	148	1	however	however	ADV
gujaf-361	148	2	,	,	PUNCT
gujaf-361	148	3	the	the	DET
gujaf-361	148	4	research	research	NOUN
gujaf-361	148	5	lacks	lack	VERB
gujaf-361	148	6	theoretical	theoretical	ADJ
gujaf-361	148	7	back	back	ADV
gujaf-361	148	8	up	up	ADV
gujaf-361	148	9	and	and	CCONJ
gujaf-361	148	10	the	the	DET
gujaf-361	148	11	riskiness	riskiness	NOUN
gujaf-361	148	12	of	of	ADP
gujaf-361	148	13	the	the	DET
gujaf-361	148	14	variables	variable	NOUN
gujaf-361	148	15	were	be	AUX
gujaf-361	148	16	not	not	PART
gujaf-361	148	17	considered	consider	VERB
gujaf-361	148	18	,	,	PUNCT
gujaf-361	148	19	while	while	SCONJ
gujaf-361	148	20	the	the	DET
gujaf-361	148	21	current	current	ADJ
gujaf-361	148	22	research	research	NOUN
gujaf-361	148	23	captured	capture	VERB
gujaf-361	148	24	the	the	DET
gujaf-361	148	25	riskiness	riskiness	NOUN
gujaf-361	148	26	of	of	ADP
gujaf-361	148	27	chosen	choose	VERB
gujaf-361	148	28	variables	variable	NOUN
gujaf-361	148	29	and	and	CCONJ
gujaf-361	148	30	backing	back	VERB
gujaf-361	148	31	with	with	ADP
gujaf-361	148	32	relevant	relevant	ADJ
gujaf-361	148	33	theory	theory	NOUN
gujaf-361	148	34	.	.	PUNCT
gujaf-361	149	1	in	in	ADP
gujaf-361	149	2	contrast	contrast	NOUN
gujaf-361	149	3	,	,	PUNCT
gujaf-361	149	4	tijani	tijani	NOUN
gujaf-361	149	5	and	and	CCONJ
gujaf-361	149	6	tharwa	tharwa	NOUN
gujaf-361	149	7	(	(	PUNCT
gujaf-361	149	8	2022	2022	NUM
gujaf-361	149	9	)	)	PUNCT
gujaf-361	149	10	studied	study	VERB
gujaf-361	149	11	the	the	DET
gujaf-361	149	12	effect	effect	NOUN
gujaf-361	149	13	of	of	ADP
gujaf-361	149	14	liquidity	liquidity	NOUN
gujaf-361	149	15	risk	risk	NOUN
gujaf-361	149	16	on	on	ADP
gujaf-361	149	17	performance	performance	NOUN
gujaf-361	149	18	:	:	PUNCT
gujaf-361	149	19	a	a	DET
gujaf-361	149	20	comparative	comparative	ADJ
gujaf-361	149	21	study	study	NOUN
gujaf-361	149	22	of	of	ADP
gujaf-361	149	23	islamic	islamic	ADJ
gujaf-361	149	24	and	and	CCONJ
gujaf-361	149	25	conventional	conventional	ADJ
gujaf-361	149	26	bank	bank	NOUN
gujaf-361	149	27	in	in	ADP
gujaf-361	149	28	the	the	DET
gujaf-361	149	29	middle	middle	PROPN
gujaf-361	149	30	east	east	PROPN
gujaf-361	149	31	and	and	CCONJ
gujaf-361	149	32	north	north	PROPN
gujaf-361	149	33	africa	africa	PROPN
gujaf-361	149	34	region	region	NOUN
gujaf-361	149	35	for	for	ADP
gujaf-361	149	36	the	the	DET
gujaf-361	149	37	period	period	NOUN
gujaf-361	149	38	of	of	ADP
gujaf-361	149	39	2016	2016	NUM
gujaf-361	149	40	to	to	ADP
gujaf-361	149	41	2018	2018	NUM
gujaf-361	149	42	.	.	PUNCT
gujaf-361	150	1	the	the	DET
gujaf-361	150	2	objective	objective	NOUN
gujaf-361	150	3	was	be	AUX
gujaf-361	150	4	to	to	PART
gujaf-361	150	5	examine	examine	VERB
gujaf-361	150	6	the	the	DET
gujaf-361	150	7	impact	impact	NOUN
gujaf-361	150	8	of	of	ADP
gujaf-361	150	9	liquidity	liquidity	NOUN
gujaf-361	150	10	risk	risk	NOUN
gujaf-361	150	11	on	on	ADP
gujaf-361	150	12	the	the	DET
gujaf-361	150	13	performance	performance	NOUN
gujaf-361	150	14	of	of	ADP
gujaf-361	150	15	both	both	CCONJ
gujaf-361	150	16	islamic	islamic	ADJ
gujaf-361	150	17	and	and	CCONJ
gujaf-361	150	18	conventional	conventional	ADJ
gujaf-361	150	19	banks	bank	NOUN
gujaf-361	150	20	in	in	ADP
gujaf-361	150	21	the	the	DET
gujaf-361	150	22	middle	middle	PROPN
gujaf-361	150	23	east	east	PROPN
gujaf-361	150	24	and	and	CCONJ
gujaf-361	150	25	north	north	ADJ
gujaf-361	150	26	african	african	ADJ
gujaf-361	150	27	region	region	NOUN
gujaf-361	150	28	.	.	PUNCT
gujaf-361	151	1	liquidity	liquidity	NOUN
gujaf-361	151	2	risk	risk	NOUN
gujaf-361	151	3	was	be	AUX
gujaf-361	151	4	measured	measure	VERB
gujaf-361	151	5	by	by	ADP
gujaf-361	151	6	capital	capital	NOUN
gujaf-361	151	7	adequacy	adequacy	NOUN
gujaf-361	151	8	ratio	ratio	NOUN
gujaf-361	151	9	(	(	PUNCT
gujaf-361	151	10	car	car	NOUN
gujaf-361	151	11	)	)	PUNCT
gujaf-361	151	12	,	,	PUNCT
gujaf-361	151	13	liquidity	liquidity	NOUN
gujaf-361	151	14	gap	gap	NOUN
gujaf-361	151	15	,	,	PUNCT
gujaf-361	151	16	and	and	CCONJ
gujaf-361	151	17	bank	bank	NOUN
gujaf-361	151	18	size	size	NOUN
gujaf-361	151	19	while	while	SCONJ
gujaf-361	151	20	dependent	dependent	ADJ
gujaf-361	151	21	variable	variable	NOUN
gujaf-361	151	22	was	be	AUX
gujaf-361	151	23	measured	measure	VERB
gujaf-361	151	24	by	by	ADP
gujaf-361	151	25	roa	roa	PROPN
gujaf-361	151	26	.	.	PUNCT
gujaf-361	152	1	grow	grow	VERB
gujaf-361	152	2	rate	rate	NOUN
gujaf-361	152	3	,	,	PUNCT
gujaf-361	152	4	inflations	inflation	NOUN
gujaf-361	152	5	and	and	CCONJ
gujaf-361	152	6	domestic	domestic	ADJ
gujaf-361	152	7	product	product	NOUN
gujaf-361	152	8	are	be	AUX
gujaf-361	152	9	used	use	VERB
gujaf-361	152	10	as	as	SCONJ
gujaf-361	152	11	macro	macro	ADJ
gujaf-361	152	12	-	-	ADJ
gujaf-361	152	13	economic	economic	ADJ
gujaf-361	152	14	variables	variable	NOUN
gujaf-361	152	15	and	and	CCONJ
gujaf-361	152	16	regression	regression	NOUN
gujaf-361	152	17	were	be	AUX
gujaf-361	152	18	used	use	VERB
gujaf-361	152	19	to	to	PART
gujaf-361	152	20	analyze	analyze	VERB
gujaf-361	152	21	the	the	DET
gujaf-361	152	22	research	research	NOUN
gujaf-361	152	23	work	work	NOUN
gujaf-361	152	24	.	.	PUNCT
gujaf-361	153	1	it	it	PRON
gujaf-361	153	2	was	be	AUX
gujaf-361	153	3	discovered	discover	VERB
gujaf-361	153	4	that	that	SCONJ
gujaf-361	153	5	,	,	PUNCT
gujaf-361	153	6	liquidity	liquidity	NOUN
gujaf-361	153	7	gap	gap	NOUN
gujaf-361	153	8	has	have	VERB
gujaf-361	153	9	no	no	DET
gujaf-361	153	10	any	any	DET
gujaf-361	153	11	positive	positive	ADJ
gujaf-361	153	12	significant	significant	ADJ
gujaf-361	153	13	impact	impact	NOUN
gujaf-361	153	14	on	on	ADP
gujaf-361	153	15	the	the	DET
gujaf-361	153	16	performance	performance	NOUN
gujaf-361	153	17	of	of	ADP
gujaf-361	153	18	banks	bank	NOUN
gujaf-361	153	19	.	.	PUNCT
gujaf-361	154	1	however	however	ADV
gujaf-361	154	2	,	,	PUNCT
gujaf-361	154	3	there	there	PRON
gujaf-361	154	4	was	be	VERB
gujaf-361	154	5	no	no	DET
gujaf-361	154	6	theoretical	theoretical	ADJ
gujaf-361	154	7	back	back	ADV
gujaf-361	154	8	up	up	ADP
gujaf-361	154	9	for	for	ADP
gujaf-361	154	10	this	this	DET
gujaf-361	154	11	research	research	NOUN
gujaf-361	154	12	.	.	PUNCT
gujaf-361	155	1	current	current	ADJ
gujaf-361	155	2	risk	risk	NOUN
gujaf-361	155	3	and	and	CCONJ
gujaf-361	155	4	financial	financial	ADJ
gujaf-361	155	5	performance	performance	NOUN
gujaf-361	155	6	current	current	ADJ
gujaf-361	155	7	risk	risk	NOUN
gujaf-361	155	8	measures	measure	VERB
gujaf-361	155	9	a	a	DET
gujaf-361	155	10	firm	firm	ADJ
gujaf-361	155	11	capability	capability	NOUN
gujaf-361	155	12	to	to	PART
gujaf-361	155	13	meet	meet	VERB
gujaf-361	155	14	its	its	PRON
gujaf-361	155	15	short	short	ADJ
gujaf-361	155	16	-	-	PUNCT
gujaf-361	155	17	term	term	NOUN
gujaf-361	155	18	obligation	obligation	NOUN
gujaf-361	155	19	or	or	CCONJ
gujaf-361	155	20	dues	due	NOUN
gujaf-361	155	21	within	within	ADP
gujaf-361	155	22	a	a	DET
gujaf-361	155	23	financial	financial	ADJ
gujaf-361	155	24	period	period	NOUN
gujaf-361	155	25	.	.	PUNCT
gujaf-361	156	1	it	it	PRON
gujaf-361	156	2	communicates	communicate	VERB
gujaf-361	156	3	to	to	ADP
gujaf-361	156	4	investor	investor	NOUN
gujaf-361	156	5	and	and	CCONJ
gujaf-361	156	6	analysts	analyst	NOUN
gujaf-361	156	7	on	on	ADP
gujaf-361	156	8	the	the	DET
gujaf-361	156	9	risk	risk	NOUN
gujaf-361	156	10	attached	attach	VERB
gujaf-361	156	11	to	to	ADP
gujaf-361	156	12	a	a	DET
gujaf-361	156	13	corporate	corporate	ADJ
gujaf-361	156	14	organization	organization	NOUN
gujaf-361	156	15	or	or	CCONJ
gujaf-361	156	16	when	when	SCONJ
gujaf-361	156	17	firm	firm	NOUN
gujaf-361	156	18	fail	fail	VERB
gujaf-361	156	19	to	to	PART
gujaf-361	156	20	maximize	maximize	VERB
gujaf-361	156	21	the	the	DET
gujaf-361	156	22	current	current	ADJ
gujaf-361	156	23	assets	asset	NOUN
gujaf-361	156	24	on	on	ADP
gujaf-361	156	25	its	its	PRON
gujaf-361	156	26	balance	balance	NOUN
gujaf-361	156	27	sheet	sheet	NOUN
gujaf-361	156	28	to	to	PART
gujaf-361	156	29	satisfy	satisfy	VERB
gujaf-361	156	30	its	its	PRON
gujaf-361	156	31	current	current	ADJ
gujaf-361	156	32	debt	debt	NOUN
gujaf-361	156	33	and	and	CCONJ
gujaf-361	156	34	other	other	ADJ
gujaf-361	156	35	payable	payable	ADJ
gujaf-361	156	36	,	,	PUNCT
gujaf-361	156	37	(	(	PUNCT
gujaf-361	156	38	omar	omar	PROPN
gujaf-361	156	39	&	&	CCONJ
gujaf-361	156	40	kiran,2017	kiran,2017	NOUN
gujaf-361	156	41	)	)	PUNCT
gujaf-361	156	42	.	.	PUNCT
gujaf-361	157	1	it	it	PRON
gujaf-361	157	2	is	be	AUX
gujaf-361	157	3	measure	measure	NOUN
gujaf-361	157	4	by	by	ADP
gujaf-361	157	5	finding	find	VERB
gujaf-361	157	6	the	the	DET
gujaf-361	157	7	mean	mean	ADJ
gujaf-361	157	8	deviation	deviation	NOUN
gujaf-361	157	9	of	of	ADP
gujaf-361	157	10	current	current	ADJ
gujaf-361	157	11	asset	asset	NOUN
gujaf-361	157	12	to	to	ADP
gujaf-361	157	13	current	current	ADJ
gujaf-361	157	14	liability	liability	NOUN
gujaf-361	157	15	.	.	PUNCT
gujaf-361	158	1	the	the	DET
gujaf-361	158	2	ability	ability	NOUN
gujaf-361	158	3	of	of	ADP
gujaf-361	158	4	bank	bank	NOUN
gujaf-361	158	5	to	to	PART
gujaf-361	158	6	effectively	effectively	ADV
gujaf-361	158	7	trade	trade	VERB
gujaf-361	158	8	-	-	PUNCT
gujaf-361	158	9	off	off	NOUN
gujaf-361	158	10	between	between	ADP
gujaf-361	158	11	current	current	ADJ
gujaf-361	158	12	asset	asset	NOUN
gujaf-361	158	13	and	and	CCONJ
gujaf-361	158	14	current	current	ADJ
gujaf-361	158	15	liabilities	liability	NOUN
gujaf-361	158	16	will	will	AUX
gujaf-361	158	17	possibly	possibly	ADV
gujaf-361	158	18	be	be	AUX
gujaf-361	158	19	revealed	reveal	VERB
gujaf-361	158	20	by	by	ADP
gujaf-361	158	21	the	the	DET
gujaf-361	158	22	investors	investor	NOUN
gujaf-361	158	23	and	and	CCONJ
gujaf-361	158	24	analyst	analyst	NOUN
gujaf-361	158	25	and	and	CCONJ
gujaf-361	158	26	at	at	ADP
gujaf-361	158	27	the	the	DET
gujaf-361	158	28	short	short	ADJ
gujaf-361	158	29	run	run	NOUN
gujaf-361	158	30	will	will	AUX
gujaf-361	158	31	create	create	VERB
gujaf-361	158	32	a	a	DET
gujaf-361	158	33	confidence	confidence	NOUN
gujaf-361	158	34	and	and	CCONJ
gujaf-361	158	35	motivation	motivation	NOUN
gujaf-361	158	36	in	in	ADP
gujaf-361	158	37	customer	customer	NOUN
gujaf-361	158	38	which	which	PRON
gujaf-361	158	39	will	will	AUX
gujaf-361	158	40	further	far	ADV
gujaf-361	158	41	enhance	enhance	VERB
gujaf-361	158	42	patronage	patronage	NOUN
gujaf-361	158	43	and	and	CCONJ
gujaf-361	158	44	publicity	publicity	NOUN
gujaf-361	158	45	to	to	ADP
gujaf-361	158	46	potential	potential	ADJ
gujaf-361	158	47	ones	one	NOUN
gujaf-361	158	48	hongli	hongli	X
gujaf-361	158	49	et	et	PROPN
gujaf-361	158	50	al	al	PROPN
gujaf-361	158	51	,	,	PUNCT
gujaf-361	158	52	(	(	PUNCT
gujaf-361	158	53	2019	2019	NUM
gujaf-361	158	54	)	)	PUNCT
gujaf-361	158	55	.	.	PUNCT
gujaf-361	159	1	gusau	gusau	PROPN
gujaf-361	159	2	journal	journal	PROPN
gujaf-361	159	3	of	of	ADP
gujaf-361	159	4	accounting	accounting	NOUN
gujaf-361	159	5	and	and	CCONJ
gujaf-361	159	6	finance	finance	NOUN
gujaf-361	159	7	,	,	PUNCT
gujaf-361	159	8	vol	vol	NOUN
gujaf-361	159	9	.	.	PROPN
gujaf-361	159	10	5	5	NUM
gujaf-361	159	11	,	,	PUNCT
gujaf-361	159	12	issue	issue	NOUN
gujaf-361	159	13	1	1	NUM
gujaf-361	159	14	,	,	PUNCT
gujaf-361	159	15	april	april	PROPN
gujaf-361	159	16	,	,	PUNCT
gujaf-361	159	17	2024	2024	NUM
gujaf-361	159	18	94	94	NUM
gujaf-361	159	19	hongli	hongli	PROPN
gujaf-361	159	20	et	et	PROPN
gujaf-361	159	21	al	al	PROPN
gujaf-361	159	22	,	,	PUNCT
gujaf-361	159	23	(	(	PUNCT
gujaf-361	159	24	2019	2019	NUM
gujaf-361	159	25	)	)	PUNCT
gujaf-361	159	26	,	,	PUNCT
gujaf-361	159	27	examine	examine	VERB
gujaf-361	159	28	the	the	DET
gujaf-361	159	29	effect	effect	NOUN
gujaf-361	159	30	of	of	ADP
gujaf-361	159	31	liquidity	liquidity	NOUN
gujaf-361	159	32	and	and	CCONJ
gujaf-361	159	33	financial	financial	ADJ
gujaf-361	159	34	leverage	leverage	NOUN
gujaf-361	159	35	on	on	ADP
gujaf-361	159	36	firm	firm	ADJ
gujaf-361	159	37	performance	performance	NOUN
gujaf-361	159	38	of	of	ADP
gujaf-361	159	39	listed	list	VERB
gujaf-361	159	40	manufacturing	manufacturing	NOUN
gujaf-361	159	41	firms	firm	NOUN
gujaf-361	159	42	in	in	ADP
gujaf-361	159	43	ghana	ghana	PROPN
gujaf-361	159	44	for	for	ADP
gujaf-361	159	45	the	the	DET
gujaf-361	159	46	period	period	NOUN
gujaf-361	159	47	2007	2007	NUM
gujaf-361	159	48	to	to	ADP
gujaf-361	159	49	2015	2015	NUM
gujaf-361	159	50	.	.	PUNCT
gujaf-361	160	1	the	the	DET
gujaf-361	160	2	aim	aim	NOUN
gujaf-361	160	3	was	be	AUX
gujaf-361	160	4	to	to	PART
gujaf-361	160	5	examine	examine	VERB
gujaf-361	160	6	the	the	DET
gujaf-361	160	7	effect	effect	NOUN
gujaf-361	160	8	of	of	ADP
gujaf-361	160	9	liquidity	liquidity	NOUN
gujaf-361	160	10	and	and	CCONJ
gujaf-361	160	11	financial	financial	ADJ
gujaf-361	160	12	leverage	leverage	NOUN
gujaf-361	160	13	on	on	ADP
gujaf-361	160	14	manufacturing	manufacture	VERB
gujaf-361	160	15	companies	company	NOUN
gujaf-361	160	16	in	in	ADP
gujaf-361	160	17	ghana	ghana	PROPN
gujaf-361	160	18	covering	cover	VERB
gujaf-361	160	19	six	six	NUM
gujaf-361	160	20	different	different	ADJ
gujaf-361	160	21	sectors	sector	NOUN
gujaf-361	160	22	,	,	PUNCT
gujaf-361	160	23	with	with	ADP
gujaf-361	160	24	sample	sample	NOUN
gujaf-361	160	25	size	size	NOUN
gujaf-361	160	26	of	of	ADP
gujaf-361	160	27	22	22	NUM
gujaf-361	160	28	firms	firm	NOUN
gujaf-361	160	29	.	.	PUNCT
gujaf-361	161	1	data	datum	NOUN
gujaf-361	161	2	were	be	AUX
gujaf-361	161	3	sourced	source	VERB
gujaf-361	161	4	from	from	ADP
gujaf-361	161	5	audited	audit	VERB
gujaf-361	161	6	annual	annual	ADJ
gujaf-361	161	7	report	report	NOUN
gujaf-361	161	8	and	and	CCONJ
gujaf-361	161	9	analyzed	analyze	VERB
gujaf-361	161	10	using	use	VERB
gujaf-361	161	11	descriptive	descriptive	ADJ
gujaf-361	161	12	,	,	PUNCT
gujaf-361	161	13	correlation	correlation	NOUN
gujaf-361	161	14	and	and	CCONJ
gujaf-361	161	15	fixed	fix	VERB
gujaf-361	161	16	effect	effect	NOUN
gujaf-361	161	17	regression	regression	NOUN
gujaf-361	161	18	.	.	PUNCT
gujaf-361	162	1	the	the	DET
gujaf-361	162	2	liquidity	liquidity	NOUN
gujaf-361	162	3	was	be	AUX
gujaf-361	162	4	represented	represent	VERB
gujaf-361	162	5	by	by	ADP
gujaf-361	162	6	current	current	ADJ
gujaf-361	162	7	ratio	ratio	NOUN
gujaf-361	162	8	while	while	SCONJ
gujaf-361	162	9	performance	performance	NOUN
gujaf-361	162	10	was	be	AUX
gujaf-361	162	11	measured	measure	VERB
gujaf-361	162	12	by	by	ADP
gujaf-361	162	13	roe	roe	PROPN
gujaf-361	162	14	and	and	CCONJ
gujaf-361	162	15	roa	roa	PROPN
gujaf-361	162	16	.	.	PUNCT
gujaf-361	163	1	it	it	PRON
gujaf-361	163	2	was	be	AUX
gujaf-361	163	3	discovered	discover	VERB
gujaf-361	163	4	that	that	SCONJ
gujaf-361	163	5	,	,	PUNCT
gujaf-361	163	6	cr	cr	PROPN
gujaf-361	163	7	has	have	VERB
gujaf-361	163	8	positive	positive	ADJ
gujaf-361	163	9	significant	significant	ADJ
gujaf-361	163	10	impact	impact	NOUN
gujaf-361	163	11	on	on	ADP
gujaf-361	163	12	roe	roe	NOUN
gujaf-361	163	13	and	and	CCONJ
gujaf-361	163	14	insignificant	insignificant	ADJ
gujaf-361	163	15	to	to	PART
gujaf-361	163	16	roa	roa	PROPN
gujaf-361	163	17	.	.	PUNCT
gujaf-361	164	1	however	however	ADV
gujaf-361	164	2	,	,	PUNCT
gujaf-361	164	3	the	the	DET
gujaf-361	164	4	study	study	NOUN
gujaf-361	164	5	was	be	AUX
gujaf-361	164	6	conducted	conduct	VERB
gujaf-361	164	7	in	in	ADP
gujaf-361	164	8	ghana	ghana	PROPN
gujaf-361	164	9	,	,	PUNCT
gujaf-361	164	10	covering	cover	VERB
gujaf-361	164	11	the	the	DET
gujaf-361	164	12	period	period	NOUN
gujaf-361	164	13	of	of	ADP
gujaf-361	164	14	2007	2007	NUM
gujaf-361	164	15	to	to	ADP
gujaf-361	164	16	2015	2015	NUM
gujaf-361	164	17	,	,	PUNCT
gujaf-361	164	18	while	while	SCONJ
gujaf-361	164	19	the	the	DET
gujaf-361	164	20	current	current	ADJ
gujaf-361	164	21	study	study	NOUN
gujaf-361	164	22	is	be	AUX
gujaf-361	164	23	conducted	conduct	VERB
gujaf-361	164	24	in	in	ADP
gujaf-361	164	25	nigeria	nigeria	PROPN
gujaf-361	164	26	,	,	PUNCT
gujaf-361	164	27	covering	cover	VERB
gujaf-361	164	28	the	the	DET
gujaf-361	164	29	period	period	NOUN
gujaf-361	164	30	of	of	ADP
gujaf-361	164	31	2013	2013	NUM
gujaf-361	164	32	to	to	ADP
gujaf-361	164	33	2022	2022	NUM
gujaf-361	164	34	.	.	PUNCT
gujaf-361	165	1	ali	ali	PROPN
gujaf-361	165	2	et	et	PROPN
gujaf-361	165	3	al	al	PROPN
gujaf-361	165	4	,	,	PUNCT
gujaf-361	165	5	(	(	PUNCT
gujaf-361	165	6	2019	2019	NUM
gujaf-361	165	7	)	)	PUNCT
gujaf-361	165	8	,	,	PUNCT
gujaf-361	165	9	examine	examine	VERB
gujaf-361	165	10	liquidity	liquidity	NOUN
gujaf-361	165	11	,	,	PUNCT
gujaf-361	165	12	growth	growth	NOUN
gujaf-361	165	13	and	and	CCONJ
gujaf-361	165	14	profitability	profitability	NOUN
gujaf-361	165	15	of	of	ADP
gujaf-361	165	16	non	non	ADJ
gujaf-361	165	17	-	-	ADJ
gujaf-361	165	18	financial	financial	ADJ
gujaf-361	165	19	public	public	ADJ
gujaf-361	165	20	listed	list	VERB
gujaf-361	165	21	firms	firm	NOUN
gujaf-361	165	22	in	in	ADP
gujaf-361	165	23	malaysia	malaysia	PROPN
gujaf-361	165	24	for	for	ADP
gujaf-361	165	25	the	the	DET
gujaf-361	165	26	period	period	NOUN
gujaf-361	165	27	of	of	ADP
gujaf-361	165	28	2011	2011	NUM
gujaf-361	165	29	to	to	ADP
gujaf-361	165	30	2015	2015	NUM
gujaf-361	165	31	with	with	ADP
gujaf-361	165	32	sample	sample	NOUN
gujaf-361	165	33	of	of	ADP
gujaf-361	165	34	50	50	NUM
gujaf-361	165	35	firms	firm	NOUN
gujaf-361	165	36	.	.	PUNCT
gujaf-361	166	1	data	datum	NOUN
gujaf-361	166	2	were	be	AUX
gujaf-361	166	3	sourced	source	VERB
gujaf-361	166	4	from	from	ADP
gujaf-361	166	5	annual	annual	ADJ
gujaf-361	166	6	report	report	NOUN
gujaf-361	166	7	and	and	CCONJ
gujaf-361	166	8	analyze	analyze	VERB
gujaf-361	166	9	using	use	VERB
gujaf-361	166	10	descriptive	descriptive	ADJ
gujaf-361	166	11	and	and	CCONJ
gujaf-361	166	12	panel	panel	NOUN
gujaf-361	166	13	regression	regression	NOUN
gujaf-361	166	14	.	.	PUNCT
gujaf-361	167	1	liquidity	liquidity	NOUN
gujaf-361	167	2	was	be	AUX
gujaf-361	167	3	measured	measure	VERB
gujaf-361	167	4	by	by	ADP
gujaf-361	167	5	cr	cr	NOUN
gujaf-361	167	6	and	and	CCONJ
gujaf-361	167	7	quick	quick	ADJ
gujaf-361	167	8	ratio	ratio	NOUN
gujaf-361	167	9	,	,	PUNCT
gujaf-361	167	10	while	while	SCONJ
gujaf-361	167	11	profitability	profitability	NOUN
gujaf-361	167	12	was	be	AUX
gujaf-361	167	13	measured	measure	VERB
gujaf-361	167	14	by	by	ADP
gujaf-361	167	15	roa	roa	NOUN
gujaf-361	167	16	and	and	CCONJ
gujaf-361	167	17	return	return	VERB
gujaf-361	167	18	on	on	ADP
gujaf-361	167	19	equity	equity	NOUN
gujaf-361	167	20	(	(	PUNCT
gujaf-361	167	21	roe	roe	PROPN
gujaf-361	167	22	)	)	PUNCT
gujaf-361	167	23	.	.	PUNCT
gujaf-361	168	1	it	it	PRON
gujaf-361	168	2	was	be	AUX
gujaf-361	168	3	discovered	discover	VERB
gujaf-361	168	4	that	that	SCONJ
gujaf-361	168	5	,	,	PUNCT
gujaf-361	168	6	cr	cr	PROPN
gujaf-361	168	7	has	have	VERB
gujaf-361	168	8	positive	positive	ADJ
gujaf-361	168	9	significant	significant	ADJ
gujaf-361	168	10	impact	impact	NOUN
gujaf-361	168	11	on	on	ADP
gujaf-361	168	12	roa	roa	PROPN
gujaf-361	168	13	.	.	PUNCT
gujaf-361	169	1	however	however	ADV
gujaf-361	169	2	,	,	PUNCT
gujaf-361	169	3	there	there	PRON
gujaf-361	169	4	was	be	VERB
gujaf-361	169	5	no	no	DET
gujaf-361	169	6	backing	backing	NOUN
gujaf-361	169	7	theory	theory	NOUN
gujaf-361	169	8	and	and	CCONJ
gujaf-361	169	9	research	research	NOUN
gujaf-361	169	10	was	be	AUX
gujaf-361	169	11	made	make	VERB
gujaf-361	169	12	in	in	ADP
gujaf-361	169	13	non	non	ADJ
gujaf-361	169	14	-	-	ADJ
gujaf-361	169	15	financial	financial	ADJ
gujaf-361	169	16	institution	institution	NOUN
gujaf-361	169	17	while	while	SCONJ
gujaf-361	169	18	the	the	DET
gujaf-361	169	19	current	current	ADJ
gujaf-361	169	20	research	research	NOUN
gujaf-361	169	21	work	work	NOUN
gujaf-361	169	22	was	be	AUX
gujaf-361	169	23	conducted	conduct	VERB
gujaf-361	169	24	in	in	ADP
gujaf-361	169	25	banking	banking	NOUN
gujaf-361	169	26	sector	sector	NOUN
gujaf-361	169	27	and	and	CCONJ
gujaf-361	169	28	support	support	NOUN
gujaf-361	169	29	with	with	ADP
gujaf-361	169	30	relevant	relevant	ADJ
gujaf-361	169	31	theory	theory	NOUN
gujaf-361	169	32	.	.	PUNCT
gujaf-361	170	1	in	in	ADP
gujaf-361	170	2	contrast	contrast	NOUN
gujaf-361	170	3	,	,	PUNCT
gujaf-361	170	4	nabeel	nabeel	PROPN
gujaf-361	170	5	and	and	CCONJ
gujaf-361	170	6	hussain	hussain	PROPN
gujaf-361	170	7	(	(	PUNCT
gujaf-361	170	8	2017	2017	NUM
gujaf-361	170	9	)	)	PUNCT
gujaf-361	170	10	study	study	VERB
gujaf-361	170	11	the	the	DET
gujaf-361	170	12	effect	effect	NOUN
gujaf-361	170	13	of	of	ADP
gujaf-361	170	14	liquidity	liquidity	NOUN
gujaf-361	170	15	management	management	NOUN
gujaf-361	170	16	on	on	ADP
gujaf-361	170	17	performance	performance	NOUN
gujaf-361	170	18	of	of	ADP
gujaf-361	170	19	banks	bank	NOUN
gujaf-361	170	20	in	in	ADP
gujaf-361	170	21	pakistan	pakistan	PROPN
gujaf-361	170	22	covering	cover	VERB
gujaf-361	170	23	2006	2006	NUM
gujaf-361	170	24	to	to	ADP
gujaf-361	170	25	2015	2015	NUM
gujaf-361	170	26	.	.	PUNCT
gujaf-361	171	1	data	datum	NOUN
gujaf-361	171	2	were	be	AUX
gujaf-361	171	3	sourced	source	VERB
gujaf-361	171	4	from	from	ADP
gujaf-361	171	5	audited	audit	VERB
gujaf-361	171	6	annual	annual	ADJ
gujaf-361	171	7	report	report	NOUN
gujaf-361	171	8	of	of	ADP
gujaf-361	171	9	ten	ten	NUM
gujaf-361	171	10	banks	bank	NOUN
gujaf-361	171	11	,	,	PUNCT
gujaf-361	171	12	correlation	correlation	NOUN
gujaf-361	171	13	,	,	PUNCT
gujaf-361	171	14	description	description	NOUN
gujaf-361	171	15	and	and	CCONJ
gujaf-361	171	16	regression	regression	NOUN
gujaf-361	171	17	were	be	AUX
gujaf-361	171	18	used	use	VERB
gujaf-361	171	19	to	to	PART
gujaf-361	171	20	analyse	analyse	VERB
gujaf-361	171	21	the	the	DET
gujaf-361	171	22	data	datum	NOUN
gujaf-361	171	23	.	.	PUNCT
gujaf-361	172	1	performance	performance	NOUN
gujaf-361	172	2	is	be	AUX
gujaf-361	172	3	dependent	dependent	ADJ
gujaf-361	172	4	variable	variable	NOUN
gujaf-361	172	5	measured	measure	VERB
gujaf-361	172	6	by	by	ADP
gujaf-361	172	7	roa	roa	PROPN
gujaf-361	172	8	,	,	PUNCT
gujaf-361	172	9	roe	roe	NOUN
gujaf-361	172	10	and	and	CCONJ
gujaf-361	172	11	earnings	earning	NOUN
gujaf-361	172	12	per	per	ADP
gujaf-361	172	13	share	share	NOUN
gujaf-361	172	14	(	(	PUNCT
gujaf-361	172	15	eps	eps	PROPN
gujaf-361	172	16	)	)	PUNCT
gujaf-361	172	17	while	while	SCONJ
gujaf-361	172	18	independent	independent	ADJ
gujaf-361	172	19	variable	variable	ADJ
gujaf-361	172	20	liquidity	liquidity	NOUN
gujaf-361	172	21	was	be	AUX
gujaf-361	172	22	measured	measure	VERB
gujaf-361	172	23	by	by	ADP
gujaf-361	172	24	quick	quick	ADJ
gujaf-361	172	25	ratio	ratio	NOUN
gujaf-361	172	26	(	(	PUNCT
gujaf-361	172	27	qr	qr	NOUN
gujaf-361	172	28	)	)	PUNCT
gujaf-361	172	29	,	,	PUNCT
gujaf-361	172	30	cr	cr	PROPN
gujaf-361	172	31	,	,	PUNCT
gujaf-361	172	32	chsr	chsr	NOUN
gujaf-361	172	33	,	,	PUNCT
gujaf-361	172	34	interest	interest	NOUN
gujaf-361	172	35	coverage	coverage	NOUN
gujaf-361	172	36	(	(	PUNCT
gujaf-361	172	37	icr	icr	PROPN
gujaf-361	172	38	)	)	PUNCT
gujaf-361	172	39	and	and	CCONJ
gujaf-361	172	40	capital	capital	NOUN
gujaf-361	172	41	adequacy	adequacy	NOUN
gujaf-361	172	42	ratio	ratio	NOUN
gujaf-361	172	43	(	(	PUNCT
gujaf-361	172	44	car	car	NOUN
gujaf-361	172	45	)	)	PUNCT
gujaf-361	172	46	.	.	PUNCT
gujaf-361	173	1	it	it	PRON
gujaf-361	173	2	was	be	AUX
gujaf-361	173	3	discovered	discover	VERB
gujaf-361	173	4	that	that	SCONJ
gujaf-361	173	5	,	,	PUNCT
gujaf-361	173	6	cr	cr	PROPN
gujaf-361	173	7	has	have	VERB
gujaf-361	173	8	negative	negative	ADJ
gujaf-361	173	9	impact	impact	NOUN
gujaf-361	173	10	on	on	ADP
gujaf-361	173	11	performance	performance	NOUN
gujaf-361	173	12	.	.	PUNCT
gujaf-361	174	1	however	however	ADV
gujaf-361	174	2	,	,	PUNCT
gujaf-361	174	3	the	the	DET
gujaf-361	174	4	period	period	NOUN
gujaf-361	174	5	of	of	ADP
gujaf-361	174	6	study	study	NOUN
gujaf-361	174	7	ends	end	VERB
gujaf-361	174	8	in	in	ADP
gujaf-361	174	9	2016	2016	NUM
gujaf-361	174	10	while	while	SCONJ
gujaf-361	174	11	the	the	DET
gujaf-361	174	12	current	current	ADJ
gujaf-361	174	13	study	study	NOUN
gujaf-361	174	14	ends	end	VERB
gujaf-361	174	15	in	in	ADP
gujaf-361	174	16	2022	2022	NUM
gujaf-361	174	17	.	.	PUNCT
gujaf-361	175	1	cash	cash	NOUN
gujaf-361	175	2	reserve	reserve	NOUN
gujaf-361	175	3	risk	risk	NOUN
gujaf-361	175	4	and	and	CCONJ
gujaf-361	175	5	financial	financial	ADJ
gujaf-361	175	6	performance	performance	NOUN
gujaf-361	175	7	cash	cash	NOUN
gujaf-361	175	8	reserve	reserve	NOUN
gujaf-361	175	9	risk	risk	NOUN
gujaf-361	175	10	is	be	AUX
gujaf-361	175	11	the	the	DET
gujaf-361	175	12	risk	risk	NOUN
gujaf-361	175	13	of	of	ADP
gujaf-361	175	14	tempering	temper	VERB
gujaf-361	175	15	with	with	ADP
gujaf-361	175	16	the	the	DET
gujaf-361	175	17	portion	portion	NOUN
gujaf-361	175	18	of	of	ADP
gujaf-361	175	19	reserve	reserve	NOUN
gujaf-361	175	20	liabilities	liability	NOUN
gujaf-361	175	21	that	that	SCONJ
gujaf-361	175	22	commercial	commercial	ADJ
gujaf-361	175	23	banks	bank	NOUN
gujaf-361	175	24	must	must	AUX
gujaf-361	175	25	hold	hold	VERB
gujaf-361	175	26	onto	onto	ADP
gujaf-361	175	27	,	,	PUNCT
gujaf-361	175	28	rather	rather	ADV
gujaf-361	175	29	than	than	ADP
gujaf-361	175	30	lend	lend	VERB
gujaf-361	175	31	out	out	ADP
gujaf-361	175	32	or	or	CCONJ
gujaf-361	175	33	invest	invest	VERB
gujaf-361	175	34	.	.	PUNCT
gujaf-361	176	1	in	in	ADP
gujaf-361	176	2	other	other	ADJ
gujaf-361	176	3	words	word	NOUN
gujaf-361	176	4	,	,	PUNCT
gujaf-361	176	5	is	be	AUX
gujaf-361	176	6	the	the	DET
gujaf-361	176	7	risk	risk	NOUN
gujaf-361	176	8	possibly	possibly	ADV
gujaf-361	176	9	attached	attach	VERB
gujaf-361	176	10	with	with	ADP
gujaf-361	176	11	tempering	temper	VERB
gujaf-361	176	12	or	or	CCONJ
gujaf-361	176	13	noncompliance	noncompliance	NOUN
gujaf-361	176	14	with	with	ADP
gujaf-361	176	15	the	the	DET
gujaf-361	176	16	monetary	monetary	ADJ
gujaf-361	176	17	and	and	CCONJ
gujaf-361	176	18	credit	credit	NOUN
gujaf-361	176	19	control	control	NOUN
gujaf-361	176	20	technique	technique	NOUN
gujaf-361	176	21	imposed	impose	VERB
gujaf-361	176	22	by	by	ADP
gujaf-361	176	23	the	the	DET
gujaf-361	176	24	central	central	ADJ
gujaf-361	176	25	bank	bank	NOUN
gujaf-361	176	26	of	of	ADP
gujaf-361	176	27	a	a	DET
gujaf-361	176	28	country	country	NOUN
gujaf-361	176	29	on	on	ADP
gujaf-361	176	30	commercial	commercial	ADJ
gujaf-361	176	31	banks	bank	NOUN
gujaf-361	176	32	,	,	PUNCT
gujaf-361	176	33	for	for	ADP
gujaf-361	176	34	not	not	PART
gujaf-361	176	35	keeping	keep	VERB
gujaf-361	176	36	a	a	DET
gujaf-361	176	37	specified	specified	ADJ
gujaf-361	176	38	percentage	percentage	NOUN
gujaf-361	176	39	from	from	ADP
gujaf-361	176	40	their	their	PRON
gujaf-361	176	41	total	total	ADJ
gujaf-361	176	42	deposit	deposit	NOUN
gujaf-361	176	43	received	receive	VERB
gujaf-361	176	44	as	as	ADP
gujaf-361	176	45	mandated	mandate	VERB
gujaf-361	176	46	as	as	ADP
gujaf-361	176	47	being	be	AUX
gujaf-361	176	48	a	a	DET
gujaf-361	176	49	statutory	statutory	ADJ
gujaf-361	176	50	reserve	reserve	NOUN
gujaf-361	176	51	need	need	VERB
gujaf-361	176	52	to	to	PART
gujaf-361	176	53	be	be	AUX
gujaf-361	176	54	kept	keep	VERB
gujaf-361	176	55	with	with	ADP
gujaf-361	176	56	central	central	ADJ
gujaf-361	176	57	bank	bank	NOUN
gujaf-361	176	58	by	by	ADP
gujaf-361	176	59	all	all	DET
gujaf-361	176	60	gusau	gusau	ADJ
gujaf-361	176	61	journal	journal	NOUN
gujaf-361	176	62	of	of	ADP
gujaf-361	176	63	accounting	accounting	NOUN
gujaf-361	176	64	and	and	CCONJ
gujaf-361	176	65	finance	finance	NOUN
gujaf-361	176	66	,	,	PUNCT
gujaf-361	176	67	vol	vol	NOUN
gujaf-361	176	68	.	.	PROPN
gujaf-361	176	69	5	5	NUM
gujaf-361	176	70	,	,	PUNCT
gujaf-361	176	71	issue	issue	NOUN
gujaf-361	176	72	1	1	NUM
gujaf-361	176	73	,	,	PUNCT
gujaf-361	176	74	april	april	PROPN
gujaf-361	176	75	,	,	PUNCT
gujaf-361	176	76	2024	2024	NUM
gujaf-361	176	77	95	95	NUM
gujaf-361	176	78	commercial	commercial	ADJ
gujaf-361	176	79	banks	bank	NOUN
gujaf-361	176	80	,	,	PUNCT
gujaf-361	176	81	and	and	CCONJ
gujaf-361	176	82	therefore	therefore	ADV
gujaf-361	176	83	is	be	AUX
gujaf-361	176	84	an	an	DET
gujaf-361	176	85	instrument	instrument	NOUN
gujaf-361	176	86	used	use	VERB
gujaf-361	176	87	by	by	ADP
gujaf-361	176	88	central	central	ADJ
gujaf-361	176	89	bank	bank	NOUN
gujaf-361	176	90	of	of	ADP
gujaf-361	176	91	any	any	DET
gujaf-361	176	92	country	country	NOUN
gujaf-361	176	93	to	to	PART
gujaf-361	176	94	control	control	VERB
gujaf-361	176	95	the	the	DET
gujaf-361	176	96	liquidity	liquidity	NOUN
gujaf-361	176	97	in	in	ADP
gujaf-361	176	98	the	the	DET
gujaf-361	176	99	system	system	NOUN
gujaf-361	176	100	(	(	PUNCT
gujaf-361	176	101	khadwal	khadwal	NOUN
gujaf-361	176	102	,	,	PUNCT
gujaf-361	176	103	2019	2019	NUM
gujaf-361	176	104	)	)	PUNCT
gujaf-361	176	105	.	.	PUNCT
gujaf-361	177	1	chimkono	chimkono	PROPN
gujaf-361	177	2	et	et	PROPN
gujaf-361	177	3	l	l	PROPN
gujaf-361	177	4	,	,	PUNCT
gujaf-361	177	5	(	(	PUNCT
gujaf-361	177	6	2018	2018	NUM
gujaf-361	177	7	)	)	PUNCT
gujaf-361	177	8	,	,	PUNCT
gujaf-361	177	9	study	study	VERB
gujaf-361	177	10	the	the	DET
gujaf-361	177	11	effect	effect	NOUN
gujaf-361	177	12	of	of	ADP
gujaf-361	177	13	non	non	ADJ
gujaf-361	177	14	-	-	ADJ
gujaf-361	177	15	performing	performing	ADJ
gujaf-361	177	16	loans	loan	NOUN
gujaf-361	177	17	and	and	CCONJ
gujaf-361	177	18	other	other	ADJ
gujaf-361	177	19	factors	factor	NOUN
gujaf-361	177	20	on	on	ADP
gujaf-361	177	21	performance	performance	NOUN
gujaf-361	177	22	of	of	ADP
gujaf-361	177	23	commercial	commercial	ADJ
gujaf-361	177	24	banks	bank	NOUN
gujaf-361	177	25	in	in	ADP
gujaf-361	177	26	malawi	malawi	PROPN
gujaf-361	177	27	covering	cover	VERB
gujaf-361	177	28	2008	2008	NUM
gujaf-361	177	29	to	to	ADP
gujaf-361	177	30	2014	2014	NUM
gujaf-361	177	31	.	.	PUNCT
gujaf-361	178	1	the	the	DET
gujaf-361	178	2	objective	objective	NOUN
gujaf-361	178	3	is	be	AUX
gujaf-361	178	4	to	to	PART
gujaf-361	178	5	investigate	investigate	VERB
gujaf-361	178	6	the	the	DET
gujaf-361	178	7	effect	effect	NOUN
gujaf-361	178	8	of	of	ADP
gujaf-361	178	9	nonperforming	nonperforme	VERB
gujaf-361	178	10	loans	loan	NOUN
gujaf-361	178	11	and	and	CCONJ
gujaf-361	178	12	other	other	ADJ
gujaf-361	178	13	factors	factor	NOUN
gujaf-361	178	14	on	on	ADP
gujaf-361	178	15	the	the	DET
gujaf-361	178	16	performance	performance	NOUN
gujaf-361	178	17	of	of	ADP
gujaf-361	178	18	banks	bank	NOUN
gujaf-361	178	19	in	in	ADP
gujaf-361	178	20	malawi	malawi	PROPN
gujaf-361	178	21	.	.	PUNCT
gujaf-361	179	1	data	datum	NOUN
gujaf-361	179	2	were	be	AUX
gujaf-361	179	3	sourced	source	VERB
gujaf-361	179	4	secondarily	secondarily	ADV
gujaf-361	179	5	and	and	CCONJ
gujaf-361	179	6	analyze	analyze	VERB
gujaf-361	179	7	using	use	VERB
gujaf-361	179	8	correlation	correlation	NOUN
gujaf-361	179	9	technique	technique	NOUN
gujaf-361	179	10	and	and	CCONJ
gujaf-361	179	11	regression	regression	NOUN
gujaf-361	179	12	analysis	analysis	NOUN
gujaf-361	179	13	.	.	PUNCT
gujaf-361	180	1	it	it	PRON
gujaf-361	180	2	was	be	AUX
gujaf-361	180	3	discovered	discover	VERB
gujaf-361	180	4	that	that	SCONJ
gujaf-361	180	5	,	,	PUNCT
gujaf-361	180	6	there	there	PRON
gujaf-361	180	7	is	be	VERB
gujaf-361	180	8	positive	positive	ADJ
gujaf-361	180	9	association	association	NOUN
gujaf-361	180	10	between	between	ADP
gujaf-361	180	11	cash	cash	NOUN
gujaf-361	180	12	reserve	reserve	NOUN
gujaf-361	180	13	ratio	ratio	NOUN
gujaf-361	180	14	and	and	CCONJ
gujaf-361	180	15	fp	fp	NOUN
gujaf-361	180	16	of	of	ADP
gujaf-361	180	17	banks	bank	NOUN
gujaf-361	180	18	in	in	ADP
gujaf-361	180	19	malawi	malawi	PROPN
gujaf-361	180	20	but	but	CCONJ
gujaf-361	180	21	not	not	PART
gujaf-361	180	22	significant	significant	ADJ
gujaf-361	180	23	.	.	PUNCT
gujaf-361	181	1	however	however	ADV
gujaf-361	181	2	,	,	PUNCT
gujaf-361	181	3	the	the	DET
gujaf-361	181	4	research	research	NOUN
gujaf-361	181	5	was	be	AUX
gujaf-361	181	6	conducted	conduct	VERB
gujaf-361	181	7	in	in	ADP
gujaf-361	181	8	malawi	malawi	PROPN
gujaf-361	181	9	,	,	PUNCT
gujaf-361	181	10	while	while	SCONJ
gujaf-361	181	11	the	the	DET
gujaf-361	181	12	current	current	ADJ
gujaf-361	181	13	research	research	NOUN
gujaf-361	181	14	is	be	AUX
gujaf-361	181	15	conducted	conduct	VERB
gujaf-361	181	16	in	in	ADP
gujaf-361	181	17	nigeria	nigeria	PROPN
gujaf-361	181	18	.	.	PUNCT
gujaf-361	182	1	in	in	ADP
gujaf-361	182	2	contrast	contrast	NOUN
gujaf-361	182	3	,	,	PUNCT
gujaf-361	182	4	samreen	samreen	NUM
gujaf-361	182	5	and	and	CCONJ
gujaf-361	182	6	samreen	samreen	NUM
gujaf-361	182	7	(	(	PUNCT
gujaf-361	182	8	2015	2015	NUM
gujaf-361	182	9	)	)	PUNCT
gujaf-361	182	10	examine	examine	VERB
gujaf-361	182	11	the	the	DET
gujaf-361	182	12	impact	impact	NOUN
gujaf-361	182	13	of	of	ADP
gujaf-361	182	14	crr	crr	PROPN
gujaf-361	182	15	on	on	ADP
gujaf-361	182	16	fp	fp	NOUN
gujaf-361	182	17	of	of	ADP
gujaf-361	182	18	commercial	commercial	ADJ
gujaf-361	182	19	banks	bank	NOUN
gujaf-361	182	20	in	in	ADP
gujaf-361	182	21	pakistan	pakistan	PROPN
gujaf-361	182	22	covering	covering	NOUN
gujaf-361	182	23	(	(	PUNCT
gujaf-361	182	24	2005	2005	NUM
gujaf-361	182	25	-	-	SYM
gujaf-361	182	26	2014	2014	NUM
gujaf-361	182	27	)	)	PUNCT
gujaf-361	182	28	ten	ten	NUM
gujaf-361	182	29	years	year	NOUN
gujaf-361	182	30	(	(	PUNCT
gujaf-361	182	31	10	10	NUM
gujaf-361	182	32	)	)	PUNCT
gujaf-361	182	33	using	use	VERB
gujaf-361	182	34	correlation	correlation	NOUN
gujaf-361	182	35	analysis	analysis	NOUN
gujaf-361	182	36	,	,	PUNCT
gujaf-361	182	37	data	datum	NOUN
gujaf-361	182	38	were	be	AUX
gujaf-361	182	39	sourced	source	VERB
gujaf-361	182	40	secondarily	secondarily	ADV
gujaf-361	182	41	.	.	PUNCT
gujaf-361	183	1	it	it	PRON
gujaf-361	183	2	was	be	AUX
gujaf-361	183	3	found	find	VERB
gujaf-361	183	4	that	that	SCONJ
gujaf-361	183	5	,	,	PUNCT
gujaf-361	183	6	there	there	PRON
gujaf-361	183	7	was	be	VERB
gujaf-361	183	8	inverse	inverse	ADJ
gujaf-361	183	9	relationship	relationship	NOUN
gujaf-361	183	10	between	between	ADP
gujaf-361	183	11	crr	crr	PROPN
gujaf-361	183	12	and	and	CCONJ
gujaf-361	183	13	the	the	DET
gujaf-361	183	14	performance	performance	NOUN
gujaf-361	183	15	of	of	ADP
gujaf-361	183	16	the	the	DET
gujaf-361	183	17	banks	bank	NOUN
gujaf-361	183	18	.	.	PUNCT
gujaf-361	184	1	nagi	nagi	PROPN
gujaf-361	184	2	and	and	CCONJ
gujaf-361	184	3	chandraiah	chandraiah	PROPN
gujaf-361	184	4	(	(	PUNCT
gujaf-361	184	5	2015	2015	NUM
gujaf-361	184	6	)	)	PUNCT
gujaf-361	184	7	examine	examine	VERB
gujaf-361	184	8	the	the	DET
gujaf-361	184	9	impact	impact	NOUN
gujaf-361	184	10	of	of	ADP
gujaf-361	184	11	banking	banking	NOUN
gujaf-361	184	12	sector	sector	NOUN
gujaf-361	184	13	reforms	reform	NOUN
gujaf-361	184	14	on	on	ADP
gujaf-361	184	15	cash	cash	NOUN
gujaf-361	184	16	reserve	reserve	NOUN
gujaf-361	184	17	ratio	ratio	NOUN
gujaf-361	184	18	(	(	PUNCT
gujaf-361	184	19	crr	crr	PROPN
gujaf-361	184	20	)	)	PUNCT
gujaf-361	184	21	and	and	CCONJ
gujaf-361	184	22	statutory	statutory	PROPN
gujaf-361	184	23	liquidity	liquidity	NOUN
gujaf-361	184	24	reserve	reserve	NOUN
gujaf-361	184	25	(	(	PUNCT
gujaf-361	184	26	slr	slr	NOUN
gujaf-361	184	27	)	)	PUNCT
gujaf-361	184	28	in	in	ADP
gujaf-361	184	29	indian	indian	ADJ
gujaf-361	184	30	banking	banking	NOUN
gujaf-361	184	31	sector	sector	NOUN
gujaf-361	184	32	,	,	PUNCT
gujaf-361	184	33	it	it	PRON
gujaf-361	184	34	was	be	AUX
gujaf-361	184	35	found	find	VERB
gujaf-361	184	36	that	that	SCONJ
gujaf-361	184	37	,	,	PUNCT
gujaf-361	184	38	there	there	PRON
gujaf-361	184	39	was	be	VERB
gujaf-361	184	40	negative	negative	ADJ
gujaf-361	184	41	relationship	relationship	NOUN
gujaf-361	184	42	between	between	ADP
gujaf-361	184	43	the	the	DET
gujaf-361	184	44	banking	banking	NOUN
gujaf-361	184	45	sector	sector	NOUN
gujaf-361	184	46	reforms	reform	NOUN
gujaf-361	184	47	and	and	CCONJ
gujaf-361	184	48	crr	crr	PROPN
gujaf-361	184	49	in	in	ADP
gujaf-361	184	50	indian	indian	PROPN
gujaf-361	184	51	.	.	PUNCT
gujaf-361	185	1	however	however	ADV
gujaf-361	185	2	,	,	PUNCT
gujaf-361	185	3	the	the	DET
gujaf-361	185	4	period	period	NOUN
gujaf-361	185	5	of	of	ADP
gujaf-361	185	6	study	study	NOUN
gujaf-361	185	7	ends	end	VERB
gujaf-361	185	8	in	in	ADP
gujaf-361	185	9	2014	2014	NUM
gujaf-361	185	10	while	while	SCONJ
gujaf-361	185	11	the	the	DET
gujaf-361	185	12	current	current	ADJ
gujaf-361	185	13	research	research	NOUN
gujaf-361	185	14	ends	end	VERB
gujaf-361	185	15	in	in	ADP
gujaf-361	185	16	2022	2022	NUM
gujaf-361	185	17	.	.	PUNCT
gujaf-361	186	1	oganda	oganda	ADV
gujaf-361	186	2	et	et	PROPN
gujaf-361	186	3	al	al	PROPN
gujaf-361	186	4	,	,	PUNCT
gujaf-361	186	5	(	(	PUNCT
gujaf-361	186	6	2018	2018	NUM
gujaf-361	186	7	)	)	PUNCT
gujaf-361	186	8	study	study	VERB
gujaf-361	186	9	the	the	DET
gujaf-361	186	10	effect	effect	NOUN
gujaf-361	186	11	of	of	ADP
gujaf-361	186	12	cash	cash	NOUN
gujaf-361	186	13	reserve	reserve	NOUN
gujaf-361	186	14	on	on	ADP
gujaf-361	186	15	performance	performance	NOUN
gujaf-361	186	16	of	of	ADP
gujaf-361	186	17	commercial	commercial	ADJ
gujaf-361	186	18	banks	bank	NOUN
gujaf-361	186	19	in	in	ADP
gujaf-361	186	20	kenya	kenya	NOUN
gujaf-361	186	21	covering	cover	VERB
gujaf-361	186	22	2007	2007	NUM
gujaf-361	186	23	to	to	ADP
gujaf-361	186	24	2016	2016	NUM
gujaf-361	186	25	.	.	PUNCT
gujaf-361	187	1	the	the	DET
gujaf-361	187	2	objective	objective	NOUN
gujaf-361	187	3	was	be	AUX
gujaf-361	187	4	to	to	PART
gujaf-361	187	5	examine	examine	VERB
gujaf-361	187	6	the	the	DET
gujaf-361	187	7	effect	effect	NOUN
gujaf-361	187	8	of	of	ADP
gujaf-361	187	9	cash	cash	NOUN
gujaf-361	187	10	reserve	reserve	NOUN
gujaf-361	187	11	on	on	ADP
gujaf-361	187	12	performance	performance	NOUN
gujaf-361	187	13	of	of	ADP
gujaf-361	187	14	commercial	commercial	ADJ
gujaf-361	187	15	banks	bank	NOUN
gujaf-361	187	16	in	in	ADP
gujaf-361	187	17	kenya	kenya	PROPN
gujaf-361	187	18	.	.	PUNCT
gujaf-361	188	1	data	datum	NOUN
gujaf-361	188	2	were	be	AUX
gujaf-361	188	3	collected	collect	VERB
gujaf-361	188	4	from	from	ADP
gujaf-361	188	5	audited	audit	VERB
gujaf-361	188	6	annual	annual	ADJ
gujaf-361	188	7	report	report	NOUN
gujaf-361	188	8	of	of	ADP
gujaf-361	188	9	two	two	NUM
gujaf-361	188	10	banks	bank	NOUN
gujaf-361	188	11	.	.	PUNCT
gujaf-361	189	1	they	they	PRON
gujaf-361	189	2	discovered	discover	VERB
gujaf-361	189	3	a	a	DET
gujaf-361	189	4	negative	negative	ADJ
gujaf-361	189	5	association	association	NOUN
gujaf-361	189	6	between	between	ADP
gujaf-361	189	7	crr	crr	PROPN
gujaf-361	189	8	and	and	CCONJ
gujaf-361	189	9	performance	performance	NOUN
gujaf-361	189	10	as	as	SCONJ
gujaf-361	189	11	represented	represent	VERB
gujaf-361	189	12	by	by	ADP
gujaf-361	189	13	roa	roa	PROPN
gujaf-361	189	14	,	,	PUNCT
gujaf-361	189	15	roe	roe	NOUN
gujaf-361	189	16	and	and	CCONJ
gujaf-361	189	17	net	net	ADJ
gujaf-361	189	18	interest	interest	NOUN
gujaf-361	189	19	margin	margin	NOUN
gujaf-361	189	20	(	(	PUNCT
gujaf-361	189	21	nim	nim	NOUN
gujaf-361	189	22	)	)	PUNCT
gujaf-361	189	23	)	)	PUNCT
gujaf-361	189	24	.	.	PUNCT
gujaf-361	190	1	however	however	ADV
gujaf-361	190	2	,	,	PUNCT
gujaf-361	190	3	the	the	DET
gujaf-361	190	4	sample	sample	NOUN
gujaf-361	190	5	of	of	ADP
gujaf-361	190	6	two	two	NUM
gujaf-361	190	7	banks	bank	NOUN
gujaf-361	190	8	is	be	AUX
gujaf-361	190	9	too	too	ADV
gujaf-361	190	10	small	small	ADJ
gujaf-361	190	11	and	and	CCONJ
gujaf-361	190	12	no	no	DET
gujaf-361	190	13	backing	backing	NOUN
gujaf-361	190	14	theory	theory	NOUN
gujaf-361	190	15	,	,	PUNCT
gujaf-361	190	16	while	while	SCONJ
gujaf-361	190	17	the	the	DET
gujaf-361	190	18	current	current	ADJ
gujaf-361	190	19	research	research	NOUN
gujaf-361	190	20	is	be	AUX
gujaf-361	190	21	12	12	NUM
gujaf-361	190	22	banks	bank	NOUN
gujaf-361	190	23	,	,	PUNCT
gujaf-361	190	24	backing	back	VERB
gujaf-361	190	25	with	with	ADP
gujaf-361	190	26	relevant	relevant	ADJ
gujaf-361	190	27	theory	theory	NOUN
gujaf-361	190	28	.	.	PUNCT
gujaf-361	191	1	numbers	number	NOUN
gujaf-361	191	2	of	of	ADP
gujaf-361	191	3	theories	theory	NOUN
gujaf-361	191	4	have	have	AUX
gujaf-361	191	5	been	be	AUX
gujaf-361	191	6	used	use	VERB
gujaf-361	191	7	in	in	ADP
gujaf-361	191	8	deducing	deduce	VERB
gujaf-361	191	9	the	the	DET
gujaf-361	191	10	relationships	relationship	NOUN
gujaf-361	191	11	between	between	ADP
gujaf-361	191	12	liquidity	liquidity	NOUN
gujaf-361	191	13	risk	risk	NOUN
gujaf-361	191	14	and	and	CCONJ
gujaf-361	191	15	financial	financial	ADJ
gujaf-361	191	16	performance	performance	NOUN
gujaf-361	191	17	.	.	PUNCT
gujaf-361	192	1	this	this	DET
gujaf-361	192	2	study	study	NOUN
gujaf-361	192	3	is	be	AUX
gujaf-361	192	4	hinged	hinge	VERB
gujaf-361	192	5	on	on	ADP
gujaf-361	192	6	risk	risk	NOUN
gujaf-361	192	7	management	management	NOUN
gujaf-361	192	8	theory	theory	NOUN
gujaf-361	192	9	.	.	PUNCT
gujaf-361	193	1	this	this	DET
gujaf-361	193	2	theory	theory	NOUN
gujaf-361	193	3	was	be	AUX
gujaf-361	193	4	first	first	ADV
gujaf-361	193	5	proposed	propose	VERB
gujaf-361	193	6	by	by	ADP
gujaf-361	193	7	daniel	daniel	PROPN
gujaf-361	193	8	(	(	PUNCT
gujaf-361	193	9	1738	1738	NUM
gujaf-361	193	10	)	)	PUNCT
gujaf-361	193	11	as	as	ADP
gujaf-361	193	12	a	a	DET
gujaf-361	193	13	result	result	NOUN
gujaf-361	193	14	of	of	ADP
gujaf-361	193	15	decision	decision	NOUN
gujaf-361	193	16	-	-	PUNCT
gujaf-361	193	17	making	make	VERB
gujaf-361	193	18	process	process	NOUN
gujaf-361	193	19	where	where	SCONJ
gujaf-361	193	20	people	people	NOUN
gujaf-361	193	21	have	have	VERB
gujaf-361	193	22	to	to	PART
gujaf-361	193	23	pay	pay	VERB
gujaf-361	193	24	more	more	ADJ
gujaf-361	193	25	attention	attention	NOUN
gujaf-361	193	26	to	to	ADP
gujaf-361	193	27	the	the	DET
gujaf-361	193	28	size	size	NOUN
gujaf-361	193	29	of	of	ADP
gujaf-361	193	30	the	the	DET
gujaf-361	193	31	effects	effect	NOUN
gujaf-361	193	32	of	of	ADP
gujaf-361	193	33	different	different	ADJ
gujaf-361	193	34	outcome	outcome	NOUN
gujaf-361	193	35	.	.	PUNCT
gujaf-361	194	1	the	the	DET
gujaf-361	194	2	theory	theory	NOUN
gujaf-361	194	3	was	be	AUX
gujaf-361	194	4	popularized	popularize	VERB
gujaf-361	194	5	by	by	ADP
gujaf-361	194	6	robert	robert	PROPN
gujaf-361	194	7	(	(	PUNCT
gujaf-361	194	8	1967	1967	NUM
gujaf-361	194	9	)	)	PUNCT
gujaf-361	194	10	with	with	ADP
gujaf-361	194	11	the	the	DET
gujaf-361	194	12	idea	idea	NOUN
gujaf-361	194	13	of	of	ADP
gujaf-361	194	14	resolving	resolve	VERB
gujaf-361	194	15	the	the	DET
gujaf-361	194	16	issues	issue	NOUN
gujaf-361	194	17	that	that	PRON
gujaf-361	194	18	relates	relate	VERB
gujaf-361	194	19	to	to	ADP
gujaf-361	194	20	business	business	NOUN
gujaf-361	194	21	environmental	environmental	ADJ
gujaf-361	194	22	risk	risk	NOUN
gujaf-361	194	23	.	.	PUNCT
gujaf-361	195	1	the	the	DET
gujaf-361	195	2	theory	theory	NOUN
gujaf-361	195	3	explains	explain	VERB
gujaf-361	195	4	that	that	SCONJ
gujaf-361	195	5	,	,	PUNCT
gujaf-361	195	6	risk	risk	NOUN
gujaf-361	195	7	management	management	NOUN
gujaf-361	195	8	is	be	AUX
gujaf-361	195	9	carried	carry	VERB
gujaf-361	195	10	out	out	ADP
gujaf-361	195	11	by	by	ADP
gujaf-361	195	12	the	the	DET
gujaf-361	195	13	board	board	NOUN
gujaf-361	195	14	of	of	ADP
gujaf-361	195	15	directors	director	NOUN
gujaf-361	195	16	,	,	PUNCT
gujaf-361	195	17	management	management	NOUN
gujaf-361	195	18	team	team	NOUN
gujaf-361	195	19	and	and	CCONJ
gujaf-361	195	20	other	other	ADJ
gujaf-361	195	21	personnel	personnel	NOUN
gujaf-361	195	22	of	of	ADP
gujaf-361	195	23	the	the	DET
gujaf-361	195	24	company	company	NOUN
gujaf-361	195	25	.	.	PUNCT
gujaf-361	196	1	the	the	DET
gujaf-361	196	2	risk	risk	NOUN
gujaf-361	196	3	management	management	NOUN
gujaf-361	196	4	is	be	AUX
gujaf-361	196	5	designed	design	VERB
gujaf-361	196	6	to	to	PART
gujaf-361	196	7	pinpoint	pinpoint	VERB
gujaf-361	196	8	gusau	gusau	ADJ
gujaf-361	196	9	journal	journal	NOUN
gujaf-361	196	10	of	of	ADP
gujaf-361	196	11	accounting	accounting	NOUN
gujaf-361	196	12	and	and	CCONJ
gujaf-361	196	13	finance	finance	NOUN
gujaf-361	196	14	,	,	PUNCT
gujaf-361	196	15	vol	vol	NOUN
gujaf-361	196	16	.	.	PROPN
gujaf-361	196	17	5	5	NUM
gujaf-361	196	18	,	,	PUNCT
gujaf-361	196	19	issue	issue	NOUN
gujaf-361	196	20	1	1	NUM
gujaf-361	196	21	,	,	PUNCT
gujaf-361	196	22	april	april	PROPN
gujaf-361	196	23	,	,	PUNCT
gujaf-361	196	24	2024	2024	NUM
gujaf-361	196	25	96	96	NUM
gujaf-361	196	26	series	series	NOUN
gujaf-361	196	27	of	of	ADP
gujaf-361	196	28	company	company	NOUN
gujaf-361	196	29	activities	activity	NOUN
gujaf-361	196	30	and	and	CCONJ
gujaf-361	196	31	the	the	DET
gujaf-361	196	32	risk	risk	NOUN
gujaf-361	196	33	therein	therein	ADV
gujaf-361	196	34	,	,	PUNCT
gujaf-361	196	35	so	so	SCONJ
gujaf-361	196	36	that	that	DET
gujaf-361	196	37	decision	decision	NOUN
gujaf-361	196	38	on	on	ADP
gujaf-361	196	39	risk	risk	NOUN
gujaf-361	196	40	and	and	CCONJ
gujaf-361	196	41	return	return	NOUN
gujaf-361	196	42	attached	attach	VERB
gujaf-361	196	43	can	can	AUX
gujaf-361	196	44	be	be	AUX
gujaf-361	196	45	calculated	calculate	VERB
gujaf-361	196	46	and	and	CCONJ
gujaf-361	196	47	weight	weight	NOUN
gujaf-361	196	48	.	.	PUNCT
gujaf-361	197	1	generally	generally	ADV
gujaf-361	197	2	,	,	PUNCT
gujaf-361	197	3	the	the	DET
gujaf-361	197	4	risk	risk	NOUN
gujaf-361	197	5	management	management	NOUN
gujaf-361	197	6	is	be	AUX
gujaf-361	197	7	being	be	AUX
gujaf-361	197	8	challenged	challenge	VERB
gujaf-361	197	9	by	by	ADP
gujaf-361	197	10	two	two	NUM
gujaf-361	197	11	common	common	ADJ
gujaf-361	197	12	factors	factor	NOUN
gujaf-361	197	13	;	;	PUNCT
gujaf-361	197	14	the	the	DET
gujaf-361	197	15	first	first	ADJ
gujaf-361	197	16	one	one	NUM
gujaf-361	197	17	could	could	AUX
gujaf-361	197	18	be	be	AUX
gujaf-361	197	19	traced	trace	VERB
gujaf-361	197	20	to	to	ADP
gujaf-361	197	21	the	the	DET
gujaf-361	197	22	conflicting	conflict	VERB
gujaf-361	197	23	interest	interest	NOUN
gujaf-361	197	24	between	between	ADP
gujaf-361	197	25	the	the	DET
gujaf-361	197	26	manager	manager	NOUN
gujaf-361	197	27	in	in	ADP
gujaf-361	197	28	charge	charge	NOUN
gujaf-361	197	29	and	and	CCONJ
gujaf-361	197	30	the	the	DET
gujaf-361	197	31	owner	owner	NOUN
gujaf-361	197	32	’s	’s	PART
gujaf-361	197	33	interest	interest	NOUN
gujaf-361	197	34	which	which	PRON
gujaf-361	197	35	is	be	AUX
gujaf-361	197	36	generally	generally	ADV
gujaf-361	197	37	known	know	VERB
gujaf-361	197	38	as	as	ADP
gujaf-361	197	39	behavioral	behavioral	ADJ
gujaf-361	197	40	biases	bias	NOUN
gujaf-361	197	41	,	,	PUNCT
gujaf-361	197	42	while	while	SCONJ
gujaf-361	197	43	the	the	DET
gujaf-361	197	44	second	second	ADJ
gujaf-361	197	45	one	one	PRON
gujaf-361	197	46	could	could	AUX
gujaf-361	197	47	be	be	AUX
gujaf-361	197	48	traced	trace	VERB
gujaf-361	197	49	to	to	ADP
gujaf-361	197	50	informational	informational	ADJ
gujaf-361	197	51	gap	gap	NOUN
gujaf-361	197	52	,	,	PUNCT
gujaf-361	197	53	as	as	SCONJ
gujaf-361	197	54	there	there	PRON
gujaf-361	197	55	is	be	VERB
gujaf-361	197	56	no	no	DET
gujaf-361	197	57	full	full	ADJ
gujaf-361	197	58	information	information	NOUN
gujaf-361	197	59	which	which	PRON
gujaf-361	197	60	is	be	AUX
gujaf-361	197	61	key	key	ADJ
gujaf-361	197	62	to	to	ADP
gujaf-361	197	63	every	every	DET
gujaf-361	197	64	decision	decision	NOUN
gujaf-361	197	65	-	-	PUNCT
gujaf-361	197	66	making	make	VERB
gujaf-361	197	67	process	process	NOUN
gujaf-361	197	68	.	.	PUNCT
gujaf-361	198	1	and	and	CCONJ
gujaf-361	198	2	therefore	therefore	ADV
gujaf-361	198	3	,	,	PUNCT
gujaf-361	198	4	the	the	DET
gujaf-361	198	5	high	high	ADJ
gujaf-361	198	6	-	-	PUNCT
gujaf-361	198	7	risk	risk	NOUN
gujaf-361	198	8	taking	taking	NOUN
gujaf-361	198	9	entity	entity	NOUN
gujaf-361	198	10	is	be	AUX
gujaf-361	198	11	expected	expect	VERB
gujaf-361	198	12	to	to	PART
gujaf-361	198	13	generate	generate	VERB
gujaf-361	198	14	high	high	ADJ
gujaf-361	198	15	return	return	NOUN
gujaf-361	198	16	while	while	SCONJ
gujaf-361	198	17	low	low	ADJ
gujaf-361	198	18	risk	risk	NOUN
gujaf-361	198	19	-	-	PUNCT
gujaf-361	198	20	taking	take	VERB
gujaf-361	198	21	company	company	NOUN
gujaf-361	198	22	is	be	AUX
gujaf-361	198	23	expected	expect	VERB
gujaf-361	198	24	to	to	PART
gujaf-361	198	25	generate	generate	VERB
gujaf-361	198	26	low	low	ADJ
gujaf-361	198	27	return	return	NOUN
gujaf-361	198	28	.	.	PUNCT
gujaf-361	199	1	the	the	DET
gujaf-361	199	2	theory	theory	NOUN
gujaf-361	199	3	suggested	suggest	VERB
gujaf-361	199	4	that	that	SCONJ
gujaf-361	199	5	,	,	PUNCT
gujaf-361	199	6	adherence	adherence	NOUN
gujaf-361	199	7	to	to	ADP
gujaf-361	199	8	internal	internal	ADJ
gujaf-361	199	9	and	and	CCONJ
gujaf-361	199	10	external	external	ADJ
gujaf-361	199	11	forces	force	NOUN
gujaf-361	199	12	would	would	AUX
gujaf-361	199	13	reduce	reduce	VERB
gujaf-361	199	14	risk	risk	NOUN
gujaf-361	199	15	,	,	PUNCT
gujaf-361	199	16	particularly	particularly	ADV
gujaf-361	199	17	,	,	PUNCT
gujaf-361	199	18	mismatching	mismatch	VERB
gujaf-361	199	19	in	in	ADP
gujaf-361	199	20	financing	financing	NOUN
gujaf-361	199	21	and	and	CCONJ
gujaf-361	199	22	inability	inability	NOUN
gujaf-361	199	23	to	to	PART
gujaf-361	199	24	finance	finance	VERB
gujaf-361	199	25	large	large	ADJ
gujaf-361	199	26	transaction	transaction	NOUN
gujaf-361	199	27	which	which	PRON
gujaf-361	199	28	create	create	VERB
gujaf-361	199	29	room	room	NOUN
gujaf-361	199	30	for	for	ADP
gujaf-361	199	31	financing	financing	NOUN
gujaf-361	199	32	gap	gap	NOUN
gujaf-361	199	33	risk	risk	NOUN
gujaf-361	199	34	,	,	PUNCT
gujaf-361	199	35	failure	failure	NOUN
gujaf-361	199	36	to	to	PART
gujaf-361	199	37	meet	meet	VERB
gujaf-361	199	38	all	all	DET
gujaf-361	199	39	due	due	ADJ
gujaf-361	199	40	obligations	obligation	NOUN
gujaf-361	199	41	led	lead	VERB
gujaf-361	199	42	to	to	ADP
gujaf-361	199	43	current	current	ADJ
gujaf-361	199	44	risk	risk	NOUN
gujaf-361	199	45	,	,	PUNCT
gujaf-361	199	46	noncompliance	noncompliance	NOUN
gujaf-361	199	47	to	to	ADP
gujaf-361	199	48	cash	cash	NOUN
gujaf-361	199	49	reserve	reserve	NOUN
gujaf-361	199	50	requirement	requirement	NOUN
gujaf-361	199	51	have	have	AUX
gujaf-361	199	52	created	create	VERB
gujaf-361	199	53	rooms	room	NOUN
gujaf-361	199	54	for	for	ADP
gujaf-361	199	55	cash	cash	NOUN
gujaf-361	199	56	reserve	reserve	NOUN
gujaf-361	199	57	risk	risk	NOUN
gujaf-361	199	58	which	which	PRON
gujaf-361	199	59	could	could	AUX
gujaf-361	199	60	affect	affect	VERB
gujaf-361	199	61	the	the	DET
gujaf-361	199	62	performance	performance	NOUN
gujaf-361	199	63	,	,	PUNCT
gujaf-361	199	64	therefore	therefore	ADV
gujaf-361	199	65	,	,	PUNCT
gujaf-361	199	66	the	the	PRON
gujaf-361	199	67	more	more	ADV
gujaf-361	199	68	the	the	DET
gujaf-361	199	69	firms	firm	NOUN
gujaf-361	199	70	managed	manage	VERB
gujaf-361	199	71	these	these	DET
gujaf-361	199	72	risks	risk	NOUN
gujaf-361	199	73	the	the	PRON
gujaf-361	199	74	better	well	ADJ
gujaf-361	199	75	will	will	AUX
gujaf-361	199	76	their	their	PRON
gujaf-361	199	77	performance	performance	NOUN
gujaf-361	199	78	be	be	AUX
gujaf-361	199	79	,	,	PUNCT
gujaf-361	199	80	as	as	SCONJ
gujaf-361	199	81	no	no	DET
gujaf-361	199	82	business	business	NOUN
gujaf-361	199	83	exist	exist	VERB
gujaf-361	199	84	in	in	ADP
gujaf-361	199	85	vacuum	vacuum	NOUN
gujaf-361	199	86	.	.	PUNCT
gujaf-361	200	1	3	3	X
gujaf-361	200	2	.	.	X
gujaf-361	200	3	methodology	methodology	NOUN
gujaf-361	200	4	and	and	CCONJ
gujaf-361	200	5	models	model	VERB
gujaf-361	200	6	the	the	DET
gujaf-361	200	7	study	study	NOUN
gujaf-361	200	8	employs	employ	VERB
gujaf-361	200	9	ex	ex	ADJ
gujaf-361	200	10	-	-	ADJ
gujaf-361	200	11	post	post	ADJ
gujaf-361	200	12	-	-	ADJ
gujaf-361	200	13	facto	facto	ADJ
gujaf-361	200	14	research	research	NOUN
gujaf-361	200	15	design	design	NOUN
gujaf-361	200	16	;	;	PUNCT
gujaf-361	200	17	this	this	PRON
gujaf-361	200	18	is	be	AUX
gujaf-361	200	19	in	in	ADP
gujaf-361	200	20	view	view	NOUN
gujaf-361	200	21	of	of	ADP
gujaf-361	200	22	its	its	PRON
gujaf-361	200	23	relative	relative	ADJ
gujaf-361	200	24	importance	importance	NOUN
gujaf-361	200	25	to	to	ADP
gujaf-361	200	26	the	the	DET
gujaf-361	200	27	actualization	actualization	NOUN
gujaf-361	200	28	of	of	ADP
gujaf-361	200	29	the	the	DET
gujaf-361	200	30	research	research	NOUN
gujaf-361	200	31	aim	aim	NOUN
gujaf-361	200	32	and	and	CCONJ
gujaf-361	200	33	objective	objective	NOUN
gujaf-361	200	34	which	which	PRON
gujaf-361	200	35	is	be	AUX
gujaf-361	200	36	to	to	PART
gujaf-361	200	37	assess	assess	VERB
gujaf-361	200	38	the	the	DET
gujaf-361	200	39	effect	effect	NOUN
gujaf-361	200	40	of	of	ADP
gujaf-361	200	41	liquidity	liquidity	NOUN
gujaf-361	200	42	risk	risk	NOUN
gujaf-361	200	43	on	on	ADP
gujaf-361	200	44	financial	financial	ADJ
gujaf-361	200	45	performance	performance	NOUN
gujaf-361	200	46	of	of	ADP
gujaf-361	200	47	listed	list	VERB
gujaf-361	200	48	dmbs	dmb	NOUN
gujaf-361	200	49	in	in	ADP
gujaf-361	200	50	nigeria	nigeria	PROPN
gujaf-361	200	51	.	.	PUNCT
gujaf-361	201	1	the	the	DET
gujaf-361	201	2	data	datum	NOUN
gujaf-361	201	3	for	for	ADP
gujaf-361	201	4	the	the	DET
gujaf-361	201	5	study	study	NOUN
gujaf-361	201	6	was	be	AUX
gujaf-361	201	7	attained	attain	VERB
gujaf-361	201	8	from	from	ADP
gujaf-361	201	9	the	the	DET
gujaf-361	201	10	published	publish	VERB
gujaf-361	201	11	annual	annual	ADJ
gujaf-361	201	12	reports	report	NOUN
gujaf-361	201	13	and	and	CCONJ
gujaf-361	201	14	accounts	account	NOUN
gujaf-361	201	15	of	of	ADP
gujaf-361	201	16	the	the	DET
gujaf-361	201	17	banks	bank	NOUN
gujaf-361	201	18	under	under	ADP
gujaf-361	201	19	study	study	NOUN
gujaf-361	201	20	,	,	PUNCT
gujaf-361	201	21	covering	cover	VERB
gujaf-361	201	22	2013	2013	NUM
gujaf-361	201	23	to	to	ADP
gujaf-361	201	24	2022	2022	NUM
gujaf-361	201	25	,	,	PUNCT
gujaf-361	201	26	with	with	ADP
gujaf-361	201	27	population	population	NOUN
gujaf-361	201	28	of	of	ADP
gujaf-361	201	29	14	14	NUM
gujaf-361	201	30	banks	bank	NOUN
gujaf-361	201	31	and	and	CCONJ
gujaf-361	201	32	sample	sample	NOUN
gujaf-361	201	33	of	of	ADP
gujaf-361	201	34	12	12	NUM
gujaf-361	201	35	banks	bank	NOUN
gujaf-361	201	36	the	the	DET
gujaf-361	201	37	relationship	relationship	NOUN
gujaf-361	201	38	between	between	ADP
gujaf-361	201	39	liquidity	liquidity	NOUN
gujaf-361	201	40	risk	risk	NOUN
gujaf-361	201	41	being	be	AUX
gujaf-361	201	42	the	the	DET
gujaf-361	201	43	independent	independent	ADJ
gujaf-361	201	44	variable	variable	ADJ
gujaf-361	201	45	and	and	CCONJ
gujaf-361	201	46	financial	financial	ADJ
gujaf-361	201	47	performance	performance	NOUN
gujaf-361	201	48	the	the	DET
gujaf-361	201	49	dependent	dependent	ADJ
gujaf-361	201	50	variable	variable	NOUN
gujaf-361	201	51	were	be	AUX
gujaf-361	201	52	examined	examine	VERB
gujaf-361	201	53	specifically	specifically	ADV
gujaf-361	201	54	in	in	ADP
gujaf-361	201	55	terms	term	NOUN
gujaf-361	201	56	of	of	ADP
gujaf-361	201	57	financing	financing	NOUN
gujaf-361	201	58	gap	gap	NOUN
gujaf-361	201	59	risk	risk	NOUN
gujaf-361	201	60	,	,	PUNCT
gujaf-361	201	61	current	current	ADJ
gujaf-361	201	62	risk	risk	NOUN
gujaf-361	201	63	and	and	CCONJ
gujaf-361	201	64	cash	cash	NOUN
gujaf-361	201	65	reserve	reserve	NOUN
gujaf-361	201	66	risk	risk	NOUN
gujaf-361	201	67	using	use	VERB
gujaf-361	201	68	positivism	positivism	NOUN
gujaf-361	201	69	approach	approach	NOUN
gujaf-361	201	70	,	,	PUNCT
gujaf-361	201	71	penal	penal	ADJ
gujaf-361	201	72	data	datum	NOUN
gujaf-361	201	73	and	and	CCONJ
gujaf-361	201	74	regression	regression	VERB
gujaf-361	201	75	analysis	analysis	NOUN
gujaf-361	201	76	because	because	SCONJ
gujaf-361	201	77	the	the	DET
gujaf-361	201	78	study	study	NOUN
gujaf-361	201	79	is	be	AUX
gujaf-361	201	80	quantitative	quantitative	ADJ
gujaf-361	201	81	in	in	ADP
gujaf-361	201	82	nature	nature	NOUN
gujaf-361	201	83	.	.	PUNCT
gujaf-361	202	1	the	the	DET
gujaf-361	202	2	model	model	NOUN
gujaf-361	202	3	used	use	VERB
gujaf-361	202	4	to	to	PART
gujaf-361	202	5	test	test	VERB
gujaf-361	202	6	the	the	DET
gujaf-361	202	7	hypotheses	hypothesis	NOUN
gujaf-361	202	8	of	of	ADP
gujaf-361	202	9	the	the	DET
gujaf-361	202	10	study	study	NOUN
gujaf-361	202	11	is	be	AUX
gujaf-361	202	12	specified	specify	VERB
gujaf-361	202	13	as	as	SCONJ
gujaf-361	202	14	follows	follow	VERB
gujaf-361	202	15	:	:	PUNCT
gujaf-361	203	1	roait=	roait=	NUM
gujaf-361	203	2	β0	β0	PROPN
gujaf-361	203	3	+	+	CCONJ
gujaf-361	203	4	β1fgrit	β1fgrit	PROPN
gujaf-361	204	1	+	+	CCONJ
gujaf-361	204	2	β2crit+β3crrit	β2crit+β3crrit	VERB
gujaf-361	205	1	+	+	X
gujaf-361	205	2	fsizeit+	fsizeit+	X
gujaf-361	205	3	eit	eit	VERB
gujaf-361	205	4	where	where	SCONJ
gujaf-361	205	5	:	:	PUNCT
gujaf-361	205	6	fp	fp	ADJ
gujaf-361	205	7	=	=	PUNCT
gujaf-361	205	8	financial	financial	ADJ
gujaf-361	205	9	performance	performance	NOUN
gujaf-361	205	10	,	,	PUNCT
gujaf-361	205	11	fgr	fgr	NOUN
gujaf-361	205	12	=	=	SYM
gujaf-361	205	13	financing	financing	NOUN
gujaf-361	205	14	gap	gap	NOUN
gujaf-361	205	15	risk	risk	NOUN
gujaf-361	205	16	cr	cr	NOUN
gujaf-361	205	17	=	=	PUNCT
gujaf-361	205	18	current	current	ADJ
gujaf-361	205	19	risk	risk	NOUN
gujaf-361	205	20	crr	crr	NOUN
gujaf-361	205	21	=	=	NOUN
gujaf-361	205	22	cash	cash	NOUN
gujaf-361	205	23	reserve	reserve	NOUN
gujaf-361	205	24	risk	risk	NOUN
gujaf-361	205	25	fsize	fsize	NOUN
gujaf-361	205	26	=	=	SYM
gujaf-361	205	27	firm	firm	ADJ
gujaf-361	205	28	size	size	NOUN
gujaf-361	205	29	β0=	β0=	NOUN
gujaf-361	205	30	intercept	intercept	NOUN
gujaf-361	205	31	and	and	CCONJ
gujaf-361	205	32	e	e	NOUN
gujaf-361	205	33	is	be	AUX
gujaf-361	205	34	error	error	NOUN
gujaf-361	205	35	term	term	NOUN
gujaf-361	205	36	,	,	PUNCT
gujaf-361	205	37	andβ1	andβ1	NOUN
gujaf-361	205	38	-	-	PUNCT
gujaf-361	205	39	7coefficients	7coefficient	NOUN
gujaf-361	205	40	of	of	ADP
gujaf-361	205	41	the	the	DET
gujaf-361	205	42	independent	independent	ADJ
gujaf-361	205	43	variables	variable	NOUN
gujaf-361	205	44	gusau	gusau	ADJ
gujaf-361	205	45	journal	journal	NOUN
gujaf-361	205	46	of	of	ADP
gujaf-361	205	47	accounting	accounting	NOUN
gujaf-361	205	48	and	and	CCONJ
gujaf-361	205	49	finance	finance	NOUN
gujaf-361	205	50	,	,	PUNCT
gujaf-361	205	51	vol	vol	NOUN
gujaf-361	205	52	.	.	PROPN
gujaf-361	205	53	5	5	NUM
gujaf-361	205	54	,	,	PUNCT
gujaf-361	205	55	issue	issue	NOUN
gujaf-361	205	56	1	1	NUM
gujaf-361	205	57	,	,	PUNCT
gujaf-361	205	58	april	april	PROPN
gujaf-361	205	59	,	,	PUNCT
gujaf-361	205	60	2024	2024	NUM
gujaf-361	205	61	97	97	NUM
gujaf-361	205	62	the	the	DET
gujaf-361	205	63	review	review	NOUN
gujaf-361	205	64	:	:	PUNCT
gujaf-361	205	65	study	study	NOUN
gujaf-361	205	66	variables	variable	NOUN
gujaf-361	205	67	and	and	CCONJ
gujaf-361	205	68	their	their	PRON
gujaf-361	205	69	measurement	measurement	NOUN
gujaf-361	205	70	variable	variable	ADJ
gujaf-361	205	71	acronym	acronym	NOUN
gujaf-361	205	72	variable	variable	ADJ
gujaf-361	205	73	name	name	NOUN
gujaf-361	205	74	a	a	DET
gujaf-361	205	75	priori	priori	ADJ
gujaf-361	205	76	expectation	expectation	NOUN
gujaf-361	205	77	measurement	measurement	NOUN
gujaf-361	205	78	source	source	NOUN
gujaf-361	205	79	fp	fp	PRON
gujaf-361	205	80	financial	financial	ADJ
gujaf-361	205	81	performance	performance	NOUN
gujaf-361	205	82	profit	profit	NOUN
gujaf-361	205	83	after	after	ADP
gujaf-361	205	84	tax	tax	NOUN
gujaf-361	205	85	divided	divide	VERB
gujaf-361	205	86	by	by	ADP
gujaf-361	205	87	total	total	ADJ
gujaf-361	205	88	asset	asset	NOUN
gujaf-361	205	89	usman	usman	PROPN
gujaf-361	205	90	,	,	PUNCT
gujaf-361	205	91	hassan	hassan	PROPN
gujaf-361	205	92	&	&	CCONJ
gujaf-361	205	93	dabo	dabo	PROPN
gujaf-361	205	94	,	,	PUNCT
gujaf-361	205	95	(	(	PUNCT
gujaf-361	205	96	2016	2016	NUM
gujaf-361	205	97	)	)	PUNCT
gujaf-361	205	98	and	and	CCONJ
gujaf-361	205	99	adam	adam	PROPN
gujaf-361	205	100	&	&	CCONJ
gujaf-361	205	101	hussein	hussein	PROPN
gujaf-361	205	102	,	,	PUNCT
gujaf-361	205	103	(	(	PUNCT
gujaf-361	205	104	2015	2015	NUM
gujaf-361	205	105	)	)	PUNCT
gujaf-361	205	106	fgr	fgr	NOUN
gujaf-361	205	107	financing	financing	NOUN
gujaf-361	205	108	gap	gap	NOUN
gujaf-361	205	109	risk	risk	NOUN
gujaf-361	205	110	+	+	CCONJ
gujaf-361	205	111	or	or	CCONJ
gujaf-361	205	112	different	different	ADJ
gujaf-361	205	113	between	between	ADP
gujaf-361	205	114	total	total	ADJ
gujaf-361	205	115	loan	loan	NOUN
gujaf-361	205	116	and	and	CCONJ
gujaf-361	205	117	total	total	ADJ
gujaf-361	205	118	deposit	deposit	NOUN
gujaf-361	205	119	divide	divide	NOUN
gujaf-361	205	120	by	by	ADP
gujaf-361	205	121	total	total	ADJ
gujaf-361	205	122	asset	asset	NOUN
gujaf-361	205	123	of	of	ADP
gujaf-361	205	124	the	the	DET
gujaf-361	205	125	firm	firm	NOUN
gujaf-361	205	126	minus	minus	ADP
gujaf-361	205	127	the	the	DET
gujaf-361	205	128	industry	industry	NOUN
gujaf-361	205	129	’s	’s	PART
gujaf-361	205	130	average	average	ADJ
gujaf-361	205	131	means	mean	NOUN
gujaf-361	205	132	divided	divide	VERB
gujaf-361	205	133	by	by	ADP
gujaf-361	205	134	standard	standard	ADJ
gujaf-361	205	135	deviation	deviation	NOUN
gujaf-361	205	136	of	of	ADP
gujaf-361	205	137	all	all	DET
gujaf-361	205	138	firms	firm	NOUN
gujaf-361	205	139	in	in	ADP
gujaf-361	205	140	the	the	DET
gujaf-361	205	141	same	same	ADJ
gujaf-361	205	142	industry	industry	NOUN
gujaf-361	205	143	.	.	PUNCT
gujaf-361	206	1	samuel	samuel	PROPN
gujaf-361	206	2	,	,	PUNCT
gujaf-361	206	3	(	(	PUNCT
gujaf-361	206	4	2013	2013	NUM
gujaf-361	206	5	)	)	PUNCT
gujaf-361	206	6	and	and	CCONJ
gujaf-361	206	7	tram	tram	PROPN
gujaf-361	206	8	et	et	PROPN
gujaf-361	206	9	al	al	PROPN
gujaf-361	206	10	(	(	PUNCT
gujaf-361	206	11	2022	2022	NUM
gujaf-361	206	12	)	)	PUNCT
gujaf-361	206	13	–	–	PUNCT
gujaf-361	206	14	adapted	adapt	VERB
gujaf-361	206	15	.	.	PUNCT
gujaf-361	207	1	cr	cr	NOUN
gujaf-361	207	2	current	current	ADJ
gujaf-361	207	3	risk	risk	NOUN
gujaf-361	207	4	+	+	CCONJ
gujaf-361	207	5	or	or	CCONJ
gujaf-361	207	6	current	current	ADJ
gujaf-361	207	7	ratio	ratio	NOUN
gujaf-361	207	8	of	of	ADP
gujaf-361	207	9	the	the	DET
gujaf-361	207	10	firm	firm	NOUN
gujaf-361	207	11	minus	minus	ADP
gujaf-361	207	12	the	the	DET
gujaf-361	207	13	industry	industry	NOUN
gujaf-361	207	14	’s	’s	PART
gujaf-361	207	15	average	average	ADJ
gujaf-361	207	16	means	mean	NOUN
gujaf-361	207	17	divided	divide	VERB
gujaf-361	207	18	by	by	ADP
gujaf-361	207	19	standard	standard	ADJ
gujaf-361	207	20	deviation	deviation	NOUN
gujaf-361	207	21	of	of	ADP
gujaf-361	207	22	all	all	DET
gujaf-361	207	23	firms	firm	NOUN
gujaf-361	207	24	in	in	ADP
gujaf-361	207	25	the	the	DET
gujaf-361	207	26	same	same	ADJ
gujaf-361	207	27	industry	industry	NOUN
gujaf-361	207	28	.	.	PUNCT
gujaf-361	208	1	muhammad	muhammad	PROPN
gujaf-361	208	2	and	and	CCONJ
gujaf-361	208	3	mazhar	mazhar	PROPN
gujaf-361	208	4	(	(	PUNCT
gujaf-361	208	5	2015	2015	NUM
gujaf-361	208	6	)	)	PUNCT
gujaf-361	208	7	)	)	PUNCT
gujaf-361	208	8	and	and	CCONJ
gujaf-361	208	9	ofeimu	ofeimu	ADJ
gujaf-361	208	10	and	and	CCONJ
gujaf-361	208	11	okeke	okeke	ADJ
gujaf-361	208	12	(	(	PUNCT
gujaf-361	208	13	2019	2019	NUM
gujaf-361	208	14	)	)	PUNCT
gujaf-361	208	15	–	–	PUNCT
gujaf-361	208	16	adapted	adapt	VERB
gujaf-361	208	17	.	.	PUNCT
gujaf-361	209	1	crr	crr	PROPN
gujaf-361	209	2	cash	cash	PROPN
gujaf-361	209	3	reserve	reserve	PROPN
gujaf-361	209	4	risk	risk	NOUN
gujaf-361	209	5	cash	cash	NOUN
gujaf-361	209	6	reserve	reserve	NOUN
gujaf-361	209	7	ratio	ratio	NOUN
gujaf-361	209	8	by	by	ADP
gujaf-361	209	9	firm	firm	PROPN
gujaf-361	209	10	minus	minus	CCONJ
gujaf-361	209	11	the	the	DET
gujaf-361	209	12	industry	industry	NOUN
gujaf-361	209	13	’s	’s	PART
gujaf-361	209	14	average	average	ADJ
gujaf-361	209	15	means	mean	NOUN
gujaf-361	209	16	divided	divide	VERB
gujaf-361	209	17	by	by	ADP
gujaf-361	209	18	standard	standard	ADJ
gujaf-361	209	19	deviation	deviation	NOUN
gujaf-361	209	20	of	of	ADP
gujaf-361	209	21	all	all	DET
gujaf-361	209	22	firms	firm	NOUN
gujaf-361	209	23	in	in	ADP
gujaf-361	209	24	the	the	DET
gujaf-361	209	25	same	same	ADJ
gujaf-361	209	26	industry	industry	NOUN
gujaf-361	209	27	.	.	PUNCT
gujaf-361	210	1	perera	perera	PROPN
gujaf-361	210	2	&	&	CCONJ
gujaf-361	210	3	perera	perera	PROPN
gujaf-361	210	4	,	,	PUNCT
gujaf-361	210	5	(	(	PUNCT
gujaf-361	210	6	2020	2020	NUM
gujaf-361	210	7	)	)	PUNCT
gujaf-361	210	8	and	and	CCONJ
gujaf-361	210	9	daniel	daniel	PROPN
gujaf-361	210	10	(	(	PUNCT
gujaf-361	210	11	2017	2017	NUM
gujaf-361	210	12	)	)	PUNCT
gujaf-361	210	13	–	–	PUNCT
gujaf-361	210	14	adapted	adapt	VERB
gujaf-361	210	15	.	.	PUNCT
gujaf-361	211	1	fsize	fsize	NOUN
gujaf-361	211	2	firm	firm	ADJ
gujaf-361	211	3	size	size	NOUN
gujaf-361	211	4	+	+	CCONJ
gujaf-361	211	5	or	or	CCONJ
gujaf-361	211	6	log	log	NOUN
gujaf-361	211	7	of	of	ADP
gujaf-361	211	8	total	total	ADJ
gujaf-361	211	9	asset	asset	NOUN
gujaf-361	211	10	yusuf	yusuf	PROPN
gujaf-361	211	11	&	&	CCONJ
gujaf-361	211	12	maryam	maryam	PROPN
gujaf-361	211	13	,	,	PUNCT
gujaf-361	211	14	(	(	PUNCT
gujaf-361	211	15	2015	2015	NUM
gujaf-361	211	16	)	)	PUNCT
gujaf-361	211	17	and	and	CCONJ
gujaf-361	211	18	usman	usman	PROPN
gujaf-361	211	19	,	,	PUNCT
gujaf-361	211	20	hassan	hassan	PROPN
gujaf-361	211	21	&	&	CCONJ
gujaf-361	211	22	dabo	dabo	PROPN
gujaf-361	211	23	,	,	PUNCT
gujaf-361	211	24	(	(	PUNCT
gujaf-361	211	25	2016	2016	NUM
gujaf-361	211	26	)	)	PUNCT
gujaf-361	211	27	.	.	PUNCT
gujaf-361	212	1	source	source	NOUN
gujaf-361	212	2	:	:	PUNCT
gujaf-361	212	3	stata	stata	PROPN
gujaf-361	212	4	output	output	NOUN
gujaf-361	212	5	,	,	PUNCT
gujaf-361	212	6	2023	2023	NUM
gujaf-361	212	7	gusau	gusau	ADJ
gujaf-361	212	8	journal	journal	NOUN
gujaf-361	212	9	of	of	ADP
gujaf-361	212	10	accounting	accounting	NOUN
gujaf-361	212	11	and	and	CCONJ
gujaf-361	212	12	finance	finance	NOUN
gujaf-361	212	13	,	,	PUNCT
gujaf-361	212	14	vol	vol	NOUN
gujaf-361	212	15	.	.	PROPN
gujaf-361	212	16	5	5	NUM
gujaf-361	212	17	,	,	PUNCT
gujaf-361	212	18	issue	issue	NOUN
gujaf-361	212	19	1	1	NUM
gujaf-361	212	20	,	,	PUNCT
gujaf-361	212	21	april	april	PROPN
gujaf-361	212	22	,	,	PUNCT
gujaf-361	212	23	2024	2024	NUM
gujaf-361	212	24	98	98	NUM
gujaf-361	212	25	4	4	NUM
gujaf-361	212	26	.	.	PUNCT
gujaf-361	212	27	results	result	NOUN
gujaf-361	212	28	and	and	CCONJ
gujaf-361	212	29	discussions	discussion	NOUN
gujaf-361	212	30	the	the	DET
gujaf-361	212	31	descriptive	descriptive	ADJ
gujaf-361	212	32	statistics	statistic	NOUN
gujaf-361	212	33	of	of	ADP
gujaf-361	212	34	the	the	DET
gujaf-361	212	35	database	database	NOUN
gujaf-361	212	36	shows	show	VERB
gujaf-361	212	37	in	in	ADP
gujaf-361	212	38	the	the	DET
gujaf-361	212	39	tabular	tabular	NOUN
gujaf-361	212	40	form	form	NOUN
gujaf-361	212	41	;	;	PUNCT
gujaf-361	212	42	mean	mean	ADJ
gujaf-361	212	43	,	,	PUNCT
gujaf-361	212	44	minimum	minimum	ADJ
gujaf-361	212	45	,	,	PUNCT
gujaf-361	212	46	maximum	maximum	ADJ
gujaf-361	212	47	and	and	CCONJ
gujaf-361	212	48	standard	standard	ADJ
gujaf-361	212	49	deviation	deviation	NOUN
gujaf-361	212	50	of	of	ADP
gujaf-361	212	51	each	each	PRON
gujaf-361	212	52	of	of	ADP
gujaf-361	212	53	the	the	DET
gujaf-361	212	54	variable	variable	ADJ
gujaf-361	212	55	table	table	NOUN
gujaf-361	212	56	2	2	NUM
gujaf-361	212	57	:	:	PUNCT
gujaf-361	212	58	descriptive	descriptive	ADJ
gujaf-361	212	59	statistics	statistic	NOUN
gujaf-361	212	60	variable	variable	ADJ
gujaf-361	212	61	obs	obs	PROPN
gujaf-361	212	62	mean	mean	VERB
gujaf-361	212	63	std	std	PROPN
gujaf-361	212	64	.	.	PROPN
gujaf-361	213	1	dev	dev	PROPN
gujaf-361	213	2	.	.	PUNCT
gujaf-361	214	1	min	min	PROPN
gujaf-361	214	2	max	max	PROPN
gujaf-361	214	3	roa	roa	PROPN
gujaf-361	214	4	120	120	NUM
gujaf-361	214	5	-.000	-.000	PROPN
gujaf-361	214	6	.000	.000	NUM
gujaf-361	214	7	-.001	-.001	NOUN
gujaf-361	214	8	.000	.000	NUM
gujaf-361	214	9	fgr	fgr	PROPN
gujaf-361	214	10	120	120	NUM
gujaf-361	214	11	-.000	-.000	NOUN
gujaf-361	214	12	.000	.000	NUM
gujaf-361	214	13	-.002	-.002	INTJ
gujaf-361	214	14	-.000	-.000	INTJ
gujaf-361	214	15	cr	cr	ADP
gujaf-361	214	16	120	120	NUM
gujaf-361	214	17	.000	.000	NUM
gujaf-361	214	18	.000	.000	NUM
gujaf-361	214	19	-.000	-.000	NUM
gujaf-361	214	20	.001	.001	NUM
gujaf-361	214	21	crr	crr	PROPN
gujaf-361	215	1	120	120	NUM
gujaf-361	215	2	-.000	-.000	NOUN
gujaf-361	215	3	.000	.000	NUM
gujaf-361	215	4	-.000	-.000	NOUN
gujaf-361	215	5	.000	.000	NUM
gujaf-361	215	6	fsize	fsize	NOUN
gujaf-361	215	7	120	120	NUM
gujaf-361	215	8	7.678	7.678	NUM
gujaf-361	215	9	1.411	1.411	NUM
gujaf-361	215	10	5.390	5.390	NUM
gujaf-361	215	11	9.880	9.880	NUM
gujaf-361	215	12	source	source	NOUN
gujaf-361	215	13	:	:	PUNCT
gujaf-361	215	14	stata	stata	NOUN
gujaf-361	215	15	output	output	NOUN
gujaf-361	215	16	,	,	PUNCT
gujaf-361	215	17	2023	2023	NUM
gujaf-361	215	18	the	the	DET
gujaf-361	215	19	descriptive	descriptive	ADJ
gujaf-361	215	20	statistics	statistic	NOUN
gujaf-361	215	21	of	of	ADP
gujaf-361	215	22	financial	financial	ADJ
gujaf-361	215	23	performance	performance	NOUN
gujaf-361	215	24	evaluated	evaluate	VERB
gujaf-361	215	25	by	by	ADP
gujaf-361	215	26	return	return	NOUN
gujaf-361	215	27	on	on	ADP
gujaf-361	215	28	asset	asset	NOUN
gujaf-361	215	29	(	(	PUNCT
gujaf-361	215	30	roa	roa	NOUN
gujaf-361	215	31	)	)	PUNCT
gujaf-361	215	32	shows	show	VERB
gujaf-361	215	33	an	an	DET
gujaf-361	215	34	average	average	NOUN
gujaf-361	215	35	of	of	ADP
gujaf-361	215	36	-n0.000	-n0.000	PUNCT
gujaf-361	215	37	in	in	ADP
gujaf-361	215	38	table	table	NOUN
gujaf-361	215	39	2	2	NUM
gujaf-361	215	40	.	.	PUNCT
gujaf-361	216	1	the	the	DET
gujaf-361	216	2	roa	roa	NOUN
gujaf-361	216	3	measures	measure	VERB
gujaf-361	216	4	the	the	DET
gujaf-361	216	5	company	company	NOUN
gujaf-361	216	6	efficiency	efficiency	NOUN
gujaf-361	216	7	and	and	CCONJ
gujaf-361	216	8	effectiveness	effectiveness	NOUN
gujaf-361	216	9	in	in	ADP
gujaf-361	216	10	term	term	NOUN
gujaf-361	216	11	of	of	ADP
gujaf-361	216	12	total	total	ADJ
gujaf-361	216	13	asset	asset	NOUN
gujaf-361	216	14	utilization	utilization	NOUN
gujaf-361	216	15	under	under	ADP
gujaf-361	216	16	its	its	PRON
gujaf-361	216	17	disposal	disposal	NOUN
gujaf-361	216	18	by	by	ADP
gujaf-361	216	19	investing	invest	VERB
gujaf-361	216	20	into	into	ADP
gujaf-361	216	21	positively	positively	ADV
gujaf-361	216	22	net	net	ADJ
gujaf-361	216	23	income	income	NOUN
gujaf-361	216	24	.	.	PUNCT
gujaf-361	217	1	the	the	DET
gujaf-361	217	2	lowest	low	ADJ
gujaf-361	217	3	and	and	CCONJ
gujaf-361	217	4	highest	high	ADJ
gujaf-361	217	5	roa	roa	NOUN
gujaf-361	217	6	values	value	NOUN
gujaf-361	217	7	are	be	AUX
gujaf-361	217	8	n0.001	n0.001	ADJ
gujaf-361	217	9	and	and	CCONJ
gujaf-361	217	10	n0.000	n0.000	PRON
gujaf-361	217	11	respectively	respectively	ADV
gujaf-361	217	12	.	.	PUNCT
gujaf-361	218	1	this	this	PRON
gujaf-361	218	2	implies	imply	VERB
gujaf-361	218	3	that	that	SCONJ
gujaf-361	218	4	,	,	PUNCT
gujaf-361	218	5	must	must	AUX
gujaf-361	218	6	profitable	profitable	VERB
gujaf-361	218	7	deposit	deposit	NOUN
gujaf-361	218	8	money	money	NOUN
gujaf-361	218	9	banks	bank	NOUN
gujaf-361	218	10	make	make	VERB
gujaf-361	218	11	n0.000	n0.000	ADJ
gujaf-361	218	12	net	net	ADJ
gujaf-361	218	13	revenue	revenue	NOUN
gujaf-361	218	14	on	on	ADP
gujaf-361	218	15	a	a	DET
gujaf-361	218	16	single	single	ADJ
gujaf-361	218	17	n1	n1	NOUN
gujaf-361	218	18	of	of	ADP
gujaf-361	218	19	total	total	ADJ
gujaf-361	218	20	asset	asset	NOUN
gujaf-361	218	21	,	,	PUNCT
gujaf-361	218	22	while	while	SCONJ
gujaf-361	218	23	the	the	DET
gujaf-361	218	24	deposit	deposit	NOUN
gujaf-361	218	25	money	money	NOUN
gujaf-361	218	26	banks	bank	NOUN
gujaf-361	218	27	lowest	low	ADJ
gujaf-361	218	28	were	be	AUX
gujaf-361	218	29	about	about	ADP
gujaf-361	218	30	-n0.001	-n0.001	NOUN
gujaf-361	218	31	loss	loss	NOUN
gujaf-361	218	32	on	on	ADP
gujaf-361	218	33	each	each	DET
gujaf-361	218	34	n1	n1	NOUN
gujaf-361	218	35	of	of	ADP
gujaf-361	218	36	total	total	ADJ
gujaf-361	218	37	asset	asset	NOUN
gujaf-361	218	38	investment	investment	NOUN
gujaf-361	218	39	.	.	PUNCT
gujaf-361	219	1	the	the	DET
gujaf-361	219	2	standard	standard	ADJ
gujaf-361	219	3	deviation	deviation	NOUN
gujaf-361	219	4	of	of	ADP
gujaf-361	219	5	roa	roa	NOUN
gujaf-361	219	6	of	of	ADP
gujaf-361	219	7	n0.000	n0.000	PROPN
gujaf-361	219	8	indicates	indicate	VERB
gujaf-361	219	9	that	that	SCONJ
gujaf-361	219	10	,	,	PUNCT
gujaf-361	219	11	there	there	PRON
gujaf-361	219	12	is	be	VERB
gujaf-361	219	13	a	a	DET
gujaf-361	219	14	wide	wide	ADJ
gujaf-361	219	15	variation	variation	NOUN
gujaf-361	219	16	of	of	ADP
gujaf-361	219	17	earnings	earning	NOUN
gujaf-361	219	18	across	across	ADP
gujaf-361	219	19	the	the	DET
gujaf-361	219	20	selected	select	VERB
gujaf-361	219	21	deposit	deposit	NOUN
gujaf-361	219	22	money	money	NOUN
gujaf-361	219	23	banks	bank	NOUN
gujaf-361	219	24	as	as	SCONJ
gujaf-361	219	25	the	the	DET
gujaf-361	219	26	average	average	ADJ
gujaf-361	219	27	value	value	NOUN
gujaf-361	219	28	of	of	ADP
gujaf-361	219	29	n0.000	n0.000	PROPN
gujaf-361	219	30	is	be	AUX
gujaf-361	219	31	very	very	ADV
gujaf-361	219	32	far	far	ADV
gujaf-361	219	33	from	from	ADP
gujaf-361	219	34	the	the	DET
gujaf-361	219	35	standard	standard	ADJ
gujaf-361	219	36	deviation	deviation	NOUN
gujaf-361	219	37	of	of	ADP
gujaf-361	219	38	n0.000	n0.000	PROPN
gujaf-361	219	39	.	.	PUNCT
gujaf-361	220	1	with	with	ADP
gujaf-361	220	2	the	the	DET
gujaf-361	220	3	respect	respect	NOUN
gujaf-361	220	4	to	to	ADP
gujaf-361	220	5	financing	financing	NOUN
gujaf-361	220	6	gap	gap	NOUN
gujaf-361	220	7	risk	risk	NOUN
gujaf-361	220	8	,	,	PUNCT
gujaf-361	220	9	the	the	DET
gujaf-361	220	10	mean	mean	NOUN
gujaf-361	220	11	is	be	AUX
gujaf-361	220	12	-0.000	-0.000	PUNCT
gujaf-361	220	13	indicating	indicate	VERB
gujaf-361	220	14	a	a	DET
gujaf-361	220	15	very	very	ADV
gujaf-361	220	16	highrisk	highrisk	NOUN
gujaf-361	220	17	exposure	exposure	NOUN
gujaf-361	220	18	of	of	ADP
gujaf-361	220	19	banks	bank	NOUN
gujaf-361	220	20	on	on	ADP
gujaf-361	220	21	financing	financing	NOUN
gujaf-361	220	22	gap	gap	NOUN
gujaf-361	220	23	,	,	PUNCT
gujaf-361	220	24	is	be	AUX
gujaf-361	220	25	at	at	ADP
gujaf-361	220	26	high	high	ADJ
gujaf-361	220	27	level	level	NOUN
gujaf-361	220	28	among	among	ADP
gujaf-361	220	29	the	the	DET
gujaf-361	220	30	selected	select	VERB
gujaf-361	220	31	sample	sample	NOUN
gujaf-361	220	32	banks	bank	NOUN
gujaf-361	220	33	as	as	SCONJ
gujaf-361	220	34	the	the	DET
gujaf-361	220	35	higher	high	ADJ
gujaf-361	220	36	risk	risk	NOUN
gujaf-361	220	37	ratio	ratio	NOUN
gujaf-361	220	38	indicate	indicate	VERB
gujaf-361	220	39	high	high	ADJ
gujaf-361	220	40	level	level	NOUN
gujaf-361	220	41	of	of	ADP
gujaf-361	220	42	financing	financing	NOUN
gujaf-361	220	43	gap	gap	NOUN
gujaf-361	220	44	which	which	PRON
gujaf-361	220	45	may	may	AUX
gujaf-361	220	46	implies	imply	VERB
gujaf-361	220	47	too	too	ADV
gujaf-361	220	48	much	much	ADJ
gujaf-361	220	49	cash	cash	NOUN
gujaf-361	220	50	in	in	ADP
gujaf-361	220	51	the	the	DET
gujaf-361	220	52	bank	bank	NOUN
gujaf-361	220	53	that	that	PRON
gujaf-361	220	54	are	be	AUX
gujaf-361	220	55	kept	keep	VERB
gujaf-361	220	56	idle	idle	ADJ
gujaf-361	220	57	,	,	PUNCT
gujaf-361	220	58	while	while	SCONJ
gujaf-361	220	59	low	low	ADJ
gujaf-361	220	60	financing	financing	NOUN
gujaf-361	220	61	gap	gap	NOUN
gujaf-361	220	62	risk	risk	NOUN
gujaf-361	220	63	entails	entail	VERB
gujaf-361	220	64	high	high	ADJ
gujaf-361	220	65	level	level	NOUN
gujaf-361	220	66	of	of	ADP
gujaf-361	220	67	loan	loan	NOUN
gujaf-361	220	68	mobilization	mobilization	NOUN
gujaf-361	220	69	which	which	PRON
gujaf-361	220	70	will	will	AUX
gujaf-361	220	71	enhance	enhance	VERB
gujaf-361	220	72	a	a	DET
gujaf-361	220	73	high	high	ADJ
gujaf-361	220	74	return	return	NOUN
gujaf-361	220	75	if	if	SCONJ
gujaf-361	220	76	the	the	DET
gujaf-361	220	77	said	said	ADJ
gujaf-361	220	78	loans	loan	NOUN
gujaf-361	220	79	are	be	AUX
gujaf-361	220	80	performing	perform	VERB
gujaf-361	220	81	ones	one	NOUN
gujaf-361	220	82	.	.	PUNCT
gujaf-361	221	1	the	the	DET
gujaf-361	221	2	minimum	minimum	ADJ
gujaf-361	221	3	and	and	CCONJ
gujaf-361	221	4	maximum	maximum	ADJ
gujaf-361	221	5	values	value	NOUN
gujaf-361	221	6	are	be	AUX
gujaf-361	221	7	-0.002	-0.002	PUNCT
gujaf-361	221	8	and	and	CCONJ
gujaf-361	221	9	-0.000	-0.000	NUM
gujaf-361	221	10	respectively	respectively	ADV
gujaf-361	221	11	,	,	PUNCT
gujaf-361	221	12	signifying	signify	VERB
gujaf-361	221	13	that	that	SCONJ
gujaf-361	221	14	,	,	PUNCT
gujaf-361	221	15	some	some	DET
gujaf-361	221	16	deposit	deposit	NOUN
gujaf-361	221	17	money	money	NOUN
gujaf-361	221	18	banks	bank	NOUN
gujaf-361	221	19	have	have	VERB
gujaf-361	221	20	a	a	DET
gujaf-361	221	21	very	very	ADV
gujaf-361	221	22	high	high	ADJ
gujaf-361	221	23	financing	financing	NOUN
gujaf-361	221	24	gap	gap	NOUN
gujaf-361	221	25	risk	risk	NOUN
gujaf-361	221	26	exposure	exposure	NOUN
gujaf-361	221	27	as	as	ADV
gujaf-361	221	28	well	well	ADV
gujaf-361	221	29	as	as	ADP
gujaf-361	221	30	loan	loan	NOUN
gujaf-361	221	31	mobilizations	mobilization	NOUN
gujaf-361	221	32	due	due	ADJ
gujaf-361	221	33	to	to	ADP
gujaf-361	221	34	high	high	ADJ
gujaf-361	221	35	negative	negative	ADJ
gujaf-361	221	36	variance	variance	NOUN
gujaf-361	221	37	from	from	ADP
gujaf-361	221	38	the	the	DET
gujaf-361	221	39	mean	mean	NOUN
gujaf-361	221	40	,	,	PUNCT
gujaf-361	221	41	while	while	SCONJ
gujaf-361	221	42	none	none	NOUN
gujaf-361	221	43	of	of	ADP
gujaf-361	221	44	the	the	DET
gujaf-361	221	45	banks	bank	NOUN
gujaf-361	221	46	lent	lend	VERB
gujaf-361	221	47	out	out	ADP
gujaf-361	221	48	as	as	ADV
gujaf-361	221	49	much	much	ADV
gujaf-361	221	50	as	as	ADP
gujaf-361	221	51	what	what	PRON
gujaf-361	221	52	they	they	PRON
gujaf-361	221	53	received	receive	VERB
gujaf-361	221	54	as	as	ADP
gujaf-361	221	55	deposit	deposit	NOUN
gujaf-361	221	56	from	from	ADP
gujaf-361	221	57	customers	customer	NOUN
gujaf-361	221	58	,	,	PUNCT
gujaf-361	221	59	this	this	PRON
gujaf-361	221	60	indicate	indicate	VERB
gujaf-361	221	61	that	that	SCONJ
gujaf-361	221	62	,	,	PUNCT
gujaf-361	221	63	owners	owner	NOUN
gujaf-361	221	64	capital	capital	NOUN
gujaf-361	221	65	in	in	ADP
gujaf-361	221	66	loan	loan	NOUN
gujaf-361	221	67	mobilization	mobilization	NOUN
gujaf-361	221	68	is	be	AUX
gujaf-361	221	69	very	very	ADV
gujaf-361	221	70	minimal	minimal	ADJ
gujaf-361	221	71	.	.	PUNCT
gujaf-361	222	1	the	the	DET
gujaf-361	222	2	mean	mean	NOUN
gujaf-361	222	3	of	of	ADP
gujaf-361	222	4	-0.000	-0.000	PROPN
gujaf-361	222	5	shows	show	VERB
gujaf-361	222	6	a	a	DET
gujaf-361	222	7	very	very	ADV
gujaf-361	222	8	wide	wide	ADJ
gujaf-361	222	9	variation	variation	NOUN
gujaf-361	222	10	from	from	ADP
gujaf-361	222	11	standard	standard	ADJ
gujaf-361	222	12	deviation	deviation	NOUN
gujaf-361	222	13	of	of	ADP
gujaf-361	222	14	0.000	0.000	NUM
gujaf-361	222	15	,	,	PUNCT
gujaf-361	222	16	indicating	indicate	VERB
gujaf-361	222	17	that	that	SCONJ
gujaf-361	222	18	,	,	PUNCT
gujaf-361	222	19	there	there	PRON
gujaf-361	222	20	is	be	VERB
gujaf-361	222	21	high	high	ADJ
gujaf-361	222	22	risk	risk	NOUN
gujaf-361	222	23	exposure	exposure	NOUN
gujaf-361	222	24	of	of	ADP
gujaf-361	222	25	the	the	DET
gujaf-361	222	26	financing	financing	NOUN
gujaf-361	222	27	gap	gap	NOUN
gujaf-361	222	28	risk	risk	NOUN
gujaf-361	222	29	among	among	ADP
gujaf-361	222	30	the	the	DET
gujaf-361	222	31	selected	select	VERB
gujaf-361	222	32	banks	bank	NOUN
gujaf-361	222	33	.	.	PUNCT
gujaf-361	223	1	gusau	gusau	PROPN
gujaf-361	223	2	journal	journal	PROPN
gujaf-361	223	3	of	of	ADP
gujaf-361	223	4	accounting	accounting	NOUN
gujaf-361	223	5	and	and	CCONJ
gujaf-361	223	6	finance	finance	NOUN
gujaf-361	223	7	,	,	PUNCT
gujaf-361	223	8	vol	vol	NOUN
gujaf-361	223	9	.	.	PROPN
gujaf-361	223	10	5	5	NUM
gujaf-361	223	11	,	,	PUNCT
gujaf-361	223	12	issue	issue	NOUN
gujaf-361	223	13	1	1	NUM
gujaf-361	223	14	,	,	PUNCT
gujaf-361	223	15	april	april	PROPN
gujaf-361	223	16	,	,	PUNCT
gujaf-361	223	17	2024	2024	NUM
gujaf-361	223	18	99	99	NUM
gujaf-361	223	19	the	the	DET
gujaf-361	223	20	average	average	ADJ
gujaf-361	223	21	value	value	NOUN
gujaf-361	223	22	for	for	ADP
gujaf-361	223	23	current	current	ADJ
gujaf-361	223	24	risk	risk	NOUN
gujaf-361	223	25	across	across	ADP
gujaf-361	223	26	the	the	DET
gujaf-361	223	27	selected	select	VERB
gujaf-361	223	28	sample	sample	NOUN
gujaf-361	223	29	bank	bank	NOUN
gujaf-361	223	30	as	as	SCONJ
gujaf-361	223	31	shown	show	VERB
gujaf-361	223	32	on	on	ADP
gujaf-361	223	33	the	the	DET
gujaf-361	223	34	table	table	NOUN
gujaf-361	223	35	2	2	NUM
gujaf-361	223	36	above	above	ADV
gujaf-361	223	37	is	be	AUX
gujaf-361	223	38	0.000	0.000	NUM
gujaf-361	223	39	indicating	indicate	VERB
gujaf-361	223	40	the	the	DET
gujaf-361	223	41	average	average	ADJ
gujaf-361	223	42	current	current	ADJ
gujaf-361	223	43	risk	risk	NOUN
gujaf-361	223	44	exposure	exposure	NOUN
gujaf-361	223	45	,	,	PUNCT
gujaf-361	223	46	which	which	PRON
gujaf-361	223	47	seems	seem	VERB
gujaf-361	223	48	to	to	PART
gujaf-361	223	49	be	be	AUX
gujaf-361	223	50	very	very	ADV
gujaf-361	223	51	low	low	ADJ
gujaf-361	223	52	,	,	PUNCT
gujaf-361	223	53	however	however	ADV
gujaf-361	223	54	,	,	PUNCT
gujaf-361	223	55	the	the	DET
gujaf-361	223	56	standard	standard	ADJ
gujaf-361	223	57	deviation	deviation	NOUN
gujaf-361	223	58	of	of	ADP
gujaf-361	223	59	0.000	0.000	NUM
gujaf-361	223	60	showing	show	VERB
gujaf-361	223	61	a	a	DET
gujaf-361	223	62	very	very	ADV
gujaf-361	223	63	low	low	ADJ
gujaf-361	223	64	dispersion	dispersion	NOUN
gujaf-361	223	65	as	as	ADP
gujaf-361	223	66	the	the	DET
gujaf-361	223	67	value	value	NOUN
gujaf-361	223	68	too	too	ADV
gujaf-361	223	69	close	close	ADV
gujaf-361	223	70	from	from	ADP
gujaf-361	223	71	cluster	cluster	NOUN
gujaf-361	223	72	and	and	CCONJ
gujaf-361	223	73	around	around	ADP
gujaf-361	223	74	the	the	DET
gujaf-361	223	75	mean	mean	NOUN
gujaf-361	223	76	.	.	PUNCT
gujaf-361	224	1	the	the	DET
gujaf-361	224	2	minimum	minimum	ADJ
gujaf-361	224	3	and	and	CCONJ
gujaf-361	224	4	maximum	maximum	ADJ
gujaf-361	224	5	values	value	NOUN
gujaf-361	224	6	are	be	AUX
gujaf-361	224	7	0.000	0.000	NUM
gujaf-361	224	8	and	and	CCONJ
gujaf-361	224	9	0.001	0.001	NUM
gujaf-361	224	10	respectively	respectively	ADV
gujaf-361	224	11	.	.	PUNCT
gujaf-361	225	1	the	the	DET
gujaf-361	225	2	minimum	minimum	NOUN
gujaf-361	225	3	can	can	AUX
gujaf-361	225	4	be	be	AUX
gujaf-361	225	5	traced	trace	VERB
gujaf-361	225	6	to	to	ADP
gujaf-361	225	7	high	high	ADJ
gujaf-361	225	8	exposure	exposure	NOUN
gujaf-361	225	9	to	to	ADP
gujaf-361	225	10	current	current	ADJ
gujaf-361	225	11	risk	risk	NOUN
gujaf-361	225	12	and	and	CCONJ
gujaf-361	225	13	inability	inability	NOUN
gujaf-361	225	14	of	of	ADP
gujaf-361	225	15	some	some	DET
gujaf-361	225	16	banks	bank	NOUN
gujaf-361	225	17	to	to	PART
gujaf-361	225	18	possibly	possibly	ADV
gujaf-361	225	19	meet	meet	VERB
gujaf-361	225	20	their	their	PRON
gujaf-361	225	21	obligations	obligation	NOUN
gujaf-361	225	22	when	when	SCONJ
gujaf-361	225	23	need	need	NOUN
gujaf-361	225	24	arises	arise	VERB
gujaf-361	225	25	,	,	PUNCT
gujaf-361	225	26	while	while	SCONJ
gujaf-361	225	27	the	the	DET
gujaf-361	225	28	maximum	maximum	ADJ
gujaf-361	225	29	value	value	NOUN
gujaf-361	225	30	entails	entail	VERB
gujaf-361	225	31	that	that	SCONJ
gujaf-361	225	32	,	,	PUNCT
gujaf-361	225	33	some	some	DET
gujaf-361	225	34	banks	bank	NOUN
gujaf-361	225	35	are	be	AUX
gujaf-361	225	36	highly	highly	ADV
gujaf-361	225	37	liquid	liquid	ADJ
gujaf-361	225	38	and	and	CCONJ
gujaf-361	225	39	can	can	AUX
gujaf-361	225	40	absorb	absorb	VERB
gujaf-361	225	41	their	their	PRON
gujaf-361	225	42	obligation	obligation	NOUN
gujaf-361	225	43	in	in	ADP
gujaf-361	225	44	term	term	NOUN
gujaf-361	225	45	payment	payment	NOUN
gujaf-361	225	46	and	and	CCONJ
gujaf-361	225	47	possibly	possibly	ADV
gujaf-361	225	48	new	new	ADJ
gujaf-361	225	49	loan	loan	NOUN
gujaf-361	225	50	requirement	requirement	NOUN
gujaf-361	225	51	.	.	PUNCT
gujaf-361	226	1	furthermore	furthermore	ADV
gujaf-361	226	2	,	,	PUNCT
gujaf-361	226	3	the	the	DET
gujaf-361	226	4	average	average	ADJ
gujaf-361	226	5	value	value	NOUN
gujaf-361	226	6	of	of	ADP
gujaf-361	226	7	cash	cash	NOUN
gujaf-361	226	8	reserve	reserve	NOUN
gujaf-361	226	9	risk	risk	NOUN
gujaf-361	226	10	of	of	ADP
gujaf-361	226	11	the	the	DET
gujaf-361	226	12	selected	select	VERB
gujaf-361	226	13	sample	sample	NOUN
gujaf-361	226	14	banks	bank	NOUN
gujaf-361	226	15	is	be	AUX
gujaf-361	226	16	-0.000	-0.000	PUNCT
gujaf-361	226	17	showing	show	VERB
gujaf-361	226	18	an	an	DET
gujaf-361	226	19	average	average	NOUN
gujaf-361	226	20	of	of	ADP
gujaf-361	226	21	cash	cash	NOUN
gujaf-361	226	22	reserve	reserve	NOUN
gujaf-361	226	23	risk	risk	NOUN
gujaf-361	226	24	exposure	exposure	NOUN
gujaf-361	226	25	of	of	ADP
gujaf-361	226	26	the	the	DET
gujaf-361	226	27	banks	bank	NOUN
gujaf-361	226	28	,	,	PUNCT
gujaf-361	226	29	which	which	PRON
gujaf-361	226	30	entails	entail	VERB
gujaf-361	226	31	moderate	moderate	ADJ
gujaf-361	226	32	with	with	ADP
gujaf-361	226	33	high	high	ADJ
gujaf-361	226	34	level	level	NOUN
gujaf-361	226	35	of	of	ADP
gujaf-361	226	36	compliance	compliance	NOUN
gujaf-361	226	37	with	with	ADP
gujaf-361	226	38	the	the	DET
gujaf-361	226	39	cbn	cbn	PROPN
gujaf-361	226	40	cash	cash	NOUN
gujaf-361	226	41	reserves	reserve	NOUN
gujaf-361	226	42	requirement	requirement	NOUN
gujaf-361	226	43	and	and	CCONJ
gujaf-361	226	44	standard	standard	ADJ
gujaf-361	226	45	deviation	deviation	NOUN
gujaf-361	226	46	of	of	ADP
gujaf-361	226	47	0.000	0.000	NUM
gujaf-361	226	48	which	which	PRON
gujaf-361	226	49	shows	show	VERB
gujaf-361	226	50	a	a	DET
gujaf-361	226	51	very	very	ADV
gujaf-361	226	52	high	high	ADJ
gujaf-361	226	53	dispersion	dispersion	NOUN
gujaf-361	226	54	as	as	SCONJ
gujaf-361	226	55	the	the	DET
gujaf-361	226	56	deviation	deviation	NOUN
gujaf-361	226	57	moves	move	VERB
gujaf-361	226	58	far	far	ADV
gujaf-361	226	59	from	from	ADP
gujaf-361	226	60	the	the	DET
gujaf-361	226	61	mean	mean	NOUN
gujaf-361	226	62	.	.	PUNCT
gujaf-361	227	1	the	the	DET
gujaf-361	227	2	minimum	minimum	ADJ
gujaf-361	227	3	and	and	CCONJ
gujaf-361	227	4	maximum	maximum	ADJ
gujaf-361	227	5	-0.00064	-0.00064	NOUN
gujaf-361	227	6	and	and	CCONJ
gujaf-361	227	7	0.000	0.000	NUM
gujaf-361	227	8	respectively	respectively	ADV
gujaf-361	227	9	,	,	PUNCT
gujaf-361	227	10	indicate	indicate	VERB
gujaf-361	227	11	that	that	SCONJ
gujaf-361	227	12	,	,	PUNCT
gujaf-361	227	13	the	the	DET
gujaf-361	227	14	minimum	minimum	ADJ
gujaf-361	227	15	risk	risk	NOUN
gujaf-361	227	16	exposure	exposure	NOUN
gujaf-361	227	17	in	in	ADP
gujaf-361	227	18	respect	respect	NOUN
gujaf-361	227	19	of	of	ADP
gujaf-361	227	20	cash	cash	NOUN
gujaf-361	227	21	reserve	reserve	NOUN
gujaf-361	227	22	risk	risk	NOUN
gujaf-361	227	23	of	of	ADP
gujaf-361	227	24	selected	select	VERB
gujaf-361	227	25	sample	sample	NOUN
gujaf-361	227	26	banks	bank	NOUN
gujaf-361	227	27	is	be	AUX
gujaf-361	227	28	-0.000	-0.000	VERB
gujaf-361	227	29	as	as	ADP
gujaf-361	227	30	per	per	ADP
gujaf-361	227	31	banks	bank	NOUN
gujaf-361	227	32	that	that	PRON
gujaf-361	227	33	abide	abide	VERB
gujaf-361	227	34	by	by	ADP
gujaf-361	227	35	reserved	reserved	ADJ
gujaf-361	227	36	requirement	requirement	NOUN
gujaf-361	227	37	as	as	SCONJ
gujaf-361	227	38	directed	direct	VERB
gujaf-361	227	39	by	by	ADP
gujaf-361	227	40	cbn	cbn	PROPN
gujaf-361	227	41	.	.	PUNCT
gujaf-361	228	1	while	while	SCONJ
gujaf-361	228	2	maximum	maximum	ADJ
gujaf-361	228	3	cash	cash	NOUN
gujaf-361	228	4	reserve	reserve	NOUN
gujaf-361	228	5	risk	risk	NOUN
gujaf-361	228	6	of	of	ADP
gujaf-361	228	7	0.000	0.000	NUM
gujaf-361	228	8	will	will	AUX
gujaf-361	228	9	be	be	AUX
gujaf-361	228	10	attributed	attribute	VERB
gujaf-361	228	11	to	to	ADP
gujaf-361	228	12	new	new	ADJ
gujaf-361	228	13	policy	policy	NOUN
gujaf-361	228	14	and	and	CCONJ
gujaf-361	228	15	changes	change	NOUN
gujaf-361	228	16	in	in	ADP
gujaf-361	228	17	reserve	reserve	NOUN
gujaf-361	228	18	requirement	requirement	NOUN
gujaf-361	228	19	vis	vis	ADP
gujaf-361	228	20	a	a	X
gujaf-361	228	21	vis	vis	X
gujaf-361	228	22	possible	possible	ADJ
gujaf-361	228	23	penalty	penalty	NOUN
gujaf-361	228	24	that	that	PRON
gujaf-361	228	25	may	may	AUX
gujaf-361	228	26	be	be	AUX
gujaf-361	228	27	accrued	accrue	VERB
gujaf-361	228	28	to	to	PART
gujaf-361	228	29	default	default	VERB
gujaf-361	228	30	banks	bank	NOUN
gujaf-361	228	31	.	.	PUNCT
gujaf-361	229	1	generally	generally	ADV
gujaf-361	229	2	,	,	PUNCT
gujaf-361	229	3	the	the	DET
gujaf-361	229	4	firm	firm	ADJ
gujaf-361	229	5	size	size	NOUN
gujaf-361	229	6	was	be	AUX
gujaf-361	229	7	measure	measure	NOUN
gujaf-361	229	8	by	by	ADP
gujaf-361	229	9	the	the	DET
gujaf-361	229	10	log	log	NOUN
gujaf-361	229	11	of	of	ADP
gujaf-361	229	12	total	total	ADJ
gujaf-361	229	13	assets	asset	NOUN
gujaf-361	229	14	of	of	ADP
gujaf-361	229	15	each	each	DET
gujaf-361	229	16	individual	individual	ADJ
gujaf-361	229	17	bank	bank	NOUN
gujaf-361	229	18	.	.	PUNCT
gujaf-361	230	1	the	the	DET
gujaf-361	230	2	average	average	ADJ
gujaf-361	230	3	mean	mean	NOUN
gujaf-361	230	4	of	of	ADP
gujaf-361	230	5	selected	select	VERB
gujaf-361	230	6	sample	sample	NOUN
gujaf-361	230	7	banks	bank	NOUN
gujaf-361	230	8	size	size	NOUN
gujaf-361	230	9	is	be	AUX
gujaf-361	230	10	n7.678	n7.678	ADP
gujaf-361	230	11	trillion	trillion	NUM
gujaf-361	230	12	worth	worth	ADJ
gujaf-361	230	13	assets	asset	NOUN
gujaf-361	230	14	which	which	PRON
gujaf-361	230	15	is	be	AUX
gujaf-361	230	16	a	a	DET
gujaf-361	230	17	very	very	ADV
gujaf-361	230	18	good	good	ADJ
gujaf-361	230	19	average	average	ADJ
gujaf-361	230	20	capital	capital	NOUN
gujaf-361	230	21	base	base	NOUN
gujaf-361	230	22	particularly	particularly	ADV
gujaf-361	230	23	if	if	SCONJ
gujaf-361	230	24	at	at	ADV
gujaf-361	230	25	least	least	ADV
gujaf-361	230	26	large	large	ADJ
gujaf-361	230	27	percent	percent	NOUN
gujaf-361	230	28	are	be	AUX
gujaf-361	230	29	in	in	ADP
gujaf-361	230	30	liquid	liquid	ADJ
gujaf-361	230	31	form	form	NOUN
gujaf-361	230	32	considering	consider	VERB
gujaf-361	230	33	the	the	DET
gujaf-361	230	34	nature	nature	NOUN
gujaf-361	230	35	of	of	ADP
gujaf-361	230	36	the	the	DET
gujaf-361	230	37	business	business	NOUN
gujaf-361	230	38	,	,	PUNCT
gujaf-361	230	39	the	the	DET
gujaf-361	230	40	standard	standard	ADJ
gujaf-361	230	41	deviation	deviation	NOUN
gujaf-361	230	42	n1.411	n1.411	PROPN
gujaf-361	230	43	which	which	PRON
gujaf-361	230	44	shows	show	VERB
gujaf-361	230	45	a	a	DET
gujaf-361	230	46	very	very	ADV
gujaf-361	230	47	wide	wide	ADJ
gujaf-361	230	48	dispersion	dispersion	NOUN
gujaf-361	230	49	from	from	ADP
gujaf-361	230	50	the	the	DET
gujaf-361	230	51	cluster	cluster	NOUN
gujaf-361	230	52	when	when	SCONJ
gujaf-361	230	53	compared	compare	VERB
gujaf-361	230	54	to	to	ADP
gujaf-361	230	55	its	its	PRON
gujaf-361	230	56	mean	mean	NOUN
gujaf-361	230	57	indicating	indicate	VERB
gujaf-361	230	58	a	a	DET
gujaf-361	230	59	very	very	ADV
gujaf-361	230	60	wide	wide	ADJ
gujaf-361	230	61	capital	capital	NOUN
gujaf-361	230	62	base	base	NOUN
gujaf-361	230	63	among	among	ADP
gujaf-361	230	64	the	the	DET
gujaf-361	230	65	sample	sample	NOUN
gujaf-361	230	66	banks	bank	NOUN
gujaf-361	230	67	.	.	PUNCT
gujaf-361	231	1	the	the	DET
gujaf-361	231	2	minimum	minimum	ADJ
gujaf-361	231	3	and	and	CCONJ
gujaf-361	231	4	maximum	maximum	ADJ
gujaf-361	231	5	values	value	NOUN
gujaf-361	231	6	of	of	ADP
gujaf-361	231	7	firm	firm	ADJ
gujaf-361	231	8	size	size	NOUN
gujaf-361	231	9	are	be	AUX
gujaf-361	231	10	n5.390	n5.390	NUM
gujaf-361	231	11	and	and	CCONJ
gujaf-361	231	12	n9.880	n9.880	PROPN
gujaf-361	231	13	respectively	respectively	ADV
gujaf-361	231	14	;	;	PUNCT
gujaf-361	231	15	this	this	PRON
gujaf-361	231	16	could	could	AUX
gujaf-361	231	17	be	be	AUX
gujaf-361	231	18	attributed	attribute	VERB
gujaf-361	231	19	to	to	ADP
gujaf-361	231	20	the	the	DET
gujaf-361	231	21	bank	bank	NOUN
gujaf-361	231	22	with	with	ADP
gujaf-361	231	23	low	low	ADJ
gujaf-361	231	24	and	and	CCONJ
gujaf-361	231	25	high	high	ADJ
gujaf-361	231	26	capital	capital	NOUN
gujaf-361	231	27	base	base	NOUN
gujaf-361	231	28	in	in	ADP
gujaf-361	231	29	term	term	NOUN
gujaf-361	231	30	of	of	ADP
gujaf-361	231	31	total	total	ADJ
gujaf-361	231	32	assets	asset	NOUN
gujaf-361	231	33	.	.	PUNCT
gujaf-361	232	1	table	table	NOUN
gujaf-361	232	2	3	3	NUM
gujaf-361	232	3	correlation	correlation	NOUN
gujaf-361	232	4	analysis	analysis	NOUN
gujaf-361	232	5	roa	roa	PROPN
gujaf-361	232	6	fgr	fgr	PROPN
gujaf-361	232	7	cr	cr	PROPN
gujaf-361	232	8	crr	crr	PROPN
gujaf-361	232	9	fsize	fsize	PROPN
gujaf-361	232	10	roa	roa	PROPN
gujaf-361	232	11	1.000	1.000	NUM
gujaf-361	232	12	fgr	fgr	NOUN
gujaf-361	232	13	-0.134	-0.134	PROPN
gujaf-361	232	14	1.000	1.000	NUM
gujaf-361	232	15	cr	cr	ADP
gujaf-361	232	16	0.026	0.026	NUM
gujaf-361	232	17	-0.064	-0.064	PUNCT
gujaf-361	232	18	1.000	1.000	NUM
gujaf-361	232	19	crr	crr	NOUN
gujaf-361	232	20	-0.023	-0.023	PROPN
gujaf-361	232	21	-0.180	-0.180	NUM
gujaf-361	232	22	-0.039	-0.039	PUNCT
gujaf-361	232	23	1.000	1.000	NUM
gujaf-361	232	24	fsize	fsize	NOUN
gujaf-361	232	25	-0.148	-0.148	NOUN
gujaf-361	232	26	0.287	0.287	NUM
gujaf-361	232	27	-0.172	-0.172	NUM
gujaf-361	232	28	0.082	0.082	NUM
gujaf-361	232	29	1.000	1.000	NUM
gujaf-361	232	30	source	source	NOUN
gujaf-361	232	31	:	:	PUNCT
gujaf-361	232	32	stata	stata	NOUN
gujaf-361	232	33	output	output	NOUN
gujaf-361	232	34	,	,	PUNCT
gujaf-361	232	35	2023	2023	NUM
gujaf-361	232	36	gusau	gusau	ADJ
gujaf-361	232	37	journal	journal	NOUN
gujaf-361	232	38	of	of	ADP
gujaf-361	232	39	accounting	accounting	NOUN
gujaf-361	232	40	and	and	CCONJ
gujaf-361	232	41	finance	finance	NOUN
gujaf-361	232	42	,	,	PUNCT
gujaf-361	232	43	vol	vol	NOUN
gujaf-361	232	44	.	.	PROPN
gujaf-361	232	45	5	5	NUM
gujaf-361	232	46	,	,	PUNCT
gujaf-361	232	47	issue	issue	NOUN
gujaf-361	232	48	1	1	NUM
gujaf-361	232	49	,	,	PUNCT
gujaf-361	232	50	april	april	PROPN
gujaf-361	232	51	,	,	PUNCT
gujaf-361	232	52	2024	2024	NUM
gujaf-361	232	53	100	100	NUM
gujaf-361	232	54	table	table	NOUN
gujaf-361	232	55	3	3	NUM
gujaf-361	232	56	present	present	ADJ
gujaf-361	232	57	correlation	correlation	NOUN
gujaf-361	232	58	value	value	NOUN
gujaf-361	232	59	between	between	ADP
gujaf-361	232	60	dependent	dependent	ADJ
gujaf-361	232	61	and	and	CCONJ
gujaf-361	232	62	independent	independent	ADJ
gujaf-361	232	63	variables	variable	NOUN
gujaf-361	232	64	and	and	CCONJ
gujaf-361	232	65	correlation	correlation	NOUN
gujaf-361	232	66	values	value	NOUN
gujaf-361	232	67	among	among	ADP
gujaf-361	232	68	the	the	DET
gujaf-361	232	69	independent	independent	ADJ
gujaf-361	232	70	variables	variable	NOUN
gujaf-361	232	71	themselves	themselves	PRON
gujaf-361	232	72	.	.	PUNCT
gujaf-361	233	1	these	these	DET
gujaf-361	233	2	values	value	NOUN
gujaf-361	233	3	are	be	AUX
gujaf-361	233	4	generated	generate	VERB
gujaf-361	233	5	from	from	ADP
gujaf-361	233	6	the	the	DET
gujaf-361	233	7	pearson	pearson	NOUN
gujaf-361	233	8	correlation	correlation	NOUN
gujaf-361	233	9	output	output	NOUN
gujaf-361	233	10	.	.	PUNCT
gujaf-361	234	1	the	the	DET
gujaf-361	234	2	table	table	NOUN
gujaf-361	234	3	indicates	indicate	VERB
gujaf-361	234	4	that	that	SCONJ
gujaf-361	234	5	independent	independent	ADJ
gujaf-361	234	6	variable	variable	NOUN
gujaf-361	234	7	;	;	PUNCT
gujaf-361	234	8	cr	cr	PROPN
gujaf-361	234	9	has	have	VERB
gujaf-361	234	10	a	a	DET
gujaf-361	234	11	positive	positive	ADJ
gujaf-361	234	12	relationship	relationship	NOUN
gujaf-361	234	13	with	with	ADP
gujaf-361	234	14	dependent	dependent	ADJ
gujaf-361	234	15	variable	variable	ADJ
gujaf-361	234	16	roa	roa	NOUN
gujaf-361	234	17	with	with	ADP
gujaf-361	234	18	co	co	NOUN
gujaf-361	234	19	efficient	efficient	ADJ
gujaf-361	234	20	of	of	ADP
gujaf-361	234	21	0.026	0.026	NUM
gujaf-361	234	22	.	.	PUNCT
gujaf-361	235	1	this	this	PRON
gujaf-361	235	2	deduces	deduce	VERB
gujaf-361	235	3	that	that	SCONJ
gujaf-361	235	4	variables	variable	NOUN
gujaf-361	235	5	walk	walk	VERB
gujaf-361	235	6	in	in	ADP
gujaf-361	235	7	the	the	DET
gujaf-361	235	8	same	same	ADJ
gujaf-361	235	9	direction	direction	NOUN
gujaf-361	235	10	with	with	ADP
gujaf-361	235	11	the	the	DET
gujaf-361	235	12	possibility	possibility	NOUN
gujaf-361	235	13	of	of	ADP
gujaf-361	235	14	improving	improve	VERB
gujaf-361	235	15	the	the	DET
gujaf-361	235	16	financial	financial	ADJ
gujaf-361	235	17	performance	performance	NOUN
gujaf-361	235	18	of	of	ADP
gujaf-361	235	19	the	the	DET
gujaf-361	235	20	banks	bank	NOUN
gujaf-361	235	21	.	.	PUNCT
gujaf-361	236	1	on	on	ADP
gujaf-361	236	2	the	the	DET
gujaf-361	236	3	other	other	ADJ
gujaf-361	236	4	hand	hand	NOUN
gujaf-361	236	5	,	,	PUNCT
gujaf-361	236	6	fgr	fgr	PROPN
gujaf-361	236	7	,	,	PUNCT
gujaf-361	236	8	crr	crr	PROPN
gujaf-361	236	9	and	and	CCONJ
gujaf-361	236	10	control	control	PROPN
gujaf-361	236	11	variable	variable	ADJ
gujaf-361	236	12	fsize	fsize	NOUN
gujaf-361	236	13	have	have	VERB
gujaf-361	236	14	a	a	DET
gujaf-361	236	15	negative	negative	ADJ
gujaf-361	236	16	association	association	NOUN
gujaf-361	236	17	with	with	ADP
gujaf-361	236	18	the	the	DET
gujaf-361	236	19	dependent	dependent	ADJ
gujaf-361	236	20	variables	variable	NOUN
gujaf-361	236	21	roa	roa	PROPN
gujaf-361	236	22	with	with	ADP
gujaf-361	236	23	co	co	NOUN
gujaf-361	236	24	efficient	efficient	ADJ
gujaf-361	236	25	of	of	ADP
gujaf-361	236	26	-0.134	-0.134	NUM
gujaf-361	236	27	,	,	PUNCT
gujaf-361	236	28	-0.023	-0.023	PUNCT
gujaf-361	236	29	and	and	CCONJ
gujaf-361	236	30	-0.148	-0.148	NOUN
gujaf-361	236	31	respectively	respectively	ADV
gujaf-361	236	32	,	,	PUNCT
gujaf-361	236	33	this	this	PRON
gujaf-361	236	34	could	could	AUX
gujaf-361	236	35	be	be	AUX
gujaf-361	236	36	as	as	ADP
gujaf-361	236	37	a	a	DET
gujaf-361	236	38	result	result	NOUN
gujaf-361	236	39	of	of	ADP
gujaf-361	236	40	mismatch	mismatch	NOUN
gujaf-361	236	41	and	and	CCONJ
gujaf-361	236	42	over	over	ADP
gujaf-361	236	43	concentrations	concentration	NOUN
gujaf-361	236	44	of	of	ADP
gujaf-361	236	45	noncurrent	noncurrent	ADJ
gujaf-361	236	46	asset	asset	NOUN
gujaf-361	236	47	in	in	ADP
gujaf-361	236	48	total	total	ADJ
gujaf-361	236	49	asset	asset	NOUN
gujaf-361	236	50	composition	composition	NOUN
gujaf-361	236	51	,	,	PUNCT
gujaf-361	236	52	which	which	PRON
gujaf-361	236	53	does	do	AUX
gujaf-361	236	54	not	not	PART
gujaf-361	236	55	generate	generate	VERB
gujaf-361	236	56	income	income	NOUN
gujaf-361	236	57	to	to	ADP
gujaf-361	236	58	the	the	DET
gujaf-361	236	59	banks	bank	NOUN
gujaf-361	236	60	instead	instead	ADV
gujaf-361	236	61	of	of	ADP
gujaf-361	236	62	current	current	ADJ
gujaf-361	236	63	asset	asset	NOUN
gujaf-361	236	64	that	that	PRON
gujaf-361	236	65	can	can	AUX
gujaf-361	236	66	be	be	AUX
gujaf-361	236	67	mobilize	mobilize	VERB
gujaf-361	236	68	for	for	ADP
gujaf-361	236	69	loan	loan	NOUN
gujaf-361	236	70	to	to	PART
gujaf-361	236	71	generate	generate	VERB
gujaf-361	236	72	more	more	ADJ
gujaf-361	236	73	returns	return	NOUN
gujaf-361	236	74	.	.	PUNCT
gujaf-361	237	1	in	in	ADP
gujaf-361	237	2	addition	addition	NOUN
gujaf-361	237	3	,	,	PUNCT
gujaf-361	237	4	with	with	ADP
gujaf-361	237	5	the	the	DET
gujaf-361	237	6	regards	regard	NOUN
gujaf-361	237	7	to	to	ADP
gujaf-361	237	8	association	association	NOUN
gujaf-361	237	9	among	among	ADP
gujaf-361	237	10	the	the	DET
gujaf-361	237	11	explanatory	explanatory	ADJ
gujaf-361	237	12	variables	variable	NOUN
gujaf-361	237	13	themselves	themselves	PRON
gujaf-361	237	14	,	,	PUNCT
gujaf-361	237	15	fgr	fgr	PROPN
gujaf-361	237	16	has	have	VERB
gujaf-361	237	17	inversely	inversely	ADV
gujaf-361	237	18	association	association	NOUN
gujaf-361	237	19	with	with	ADP
gujaf-361	237	20	cr	cr	PROPN
gujaf-361	237	21	and	and	CCONJ
gujaf-361	237	22	crr	crr	PROPN
gujaf-361	237	23	with	with	ADP
gujaf-361	237	24	coefficient	coefficient	NOUN
gujaf-361	237	25	of	of	ADP
gujaf-361	237	26	0.064	0.064	NUM
gujaf-361	237	27	and	and	CCONJ
gujaf-361	237	28	-0.180	-0.180	NOUN
gujaf-361	237	29	respectively	respectively	ADV
gujaf-361	237	30	and	and	CCONJ
gujaf-361	237	31	positively	positively	ADV
gujaf-361	237	32	related	relate	VERB
gujaf-361	237	33	with	with	ADP
gujaf-361	237	34	control	control	NOUN
gujaf-361	237	35	variable	variable	ADJ
gujaf-361	237	36	fsize	fsize	NOUN
gujaf-361	237	37	with	with	ADP
gujaf-361	237	38	coefficient	coefficient	NOUN
gujaf-361	237	39	of	of	ADP
gujaf-361	237	40	0.287	0.287	NUM
gujaf-361	237	41	.	.	PUNCT
gujaf-361	238	1	while	while	SCONJ
gujaf-361	238	2	cr	cr	PROPN
gujaf-361	238	3	has	have	VERB
gujaf-361	238	4	a	a	DET
gujaf-361	238	5	negative	negative	ADJ
gujaf-361	238	6	association	association	NOUN
gujaf-361	238	7	with	with	ADP
gujaf-361	238	8	crr	crr	PROPN
gujaf-361	238	9	and	and	CCONJ
gujaf-361	238	10	fsize	fsize	VERB
gujaf-361	238	11	with	with	ADP
gujaf-361	238	12	same	same	ADJ
gujaf-361	238	13	coefficients	coefficient	NOUN
gujaf-361	238	14	of	of	ADP
gujaf-361	238	15	-0.0385	-0.0385	NOUN
gujaf-361	238	16	and	and	CCONJ
gujaf-361	238	17	-0.172	-0.172	PRON
gujaf-361	238	18	respectively	respectively	ADV
gujaf-361	238	19	,	,	PUNCT
gujaf-361	238	20	while	while	SCONJ
gujaf-361	238	21	crr	crr	PROPN
gujaf-361	238	22	has	have	VERB
gujaf-361	238	23	a	a	DET
gujaf-361	238	24	positive	positive	ADJ
gujaf-361	238	25	association	association	NOUN
gujaf-361	238	26	with	with	ADP
gujaf-361	238	27	fsize	fsize	NOUN
gujaf-361	238	28	with	with	ADP
gujaf-361	238	29	coefficient	coefficient	NOUN
gujaf-361	238	30	of	of	ADP
gujaf-361	238	31	0.0815	0.0815	NUM
gujaf-361	238	32	.	.	PUNCT
gujaf-361	239	1	lastly	lastly	ADV
gujaf-361	239	2	,	,	PUNCT
gujaf-361	239	3	according	accord	VERB
gujaf-361	239	4	to	to	ADP
gujaf-361	239	5	the	the	DET
gujaf-361	239	6	gujarati	gujarati	PROPN
gujaf-361	239	7	,	,	PUNCT
gujaf-361	239	8	(	(	PUNCT
gujaf-361	239	9	2004	2004	NUM
gujaf-361	239	10	)	)	PUNCT
gujaf-361	239	11	,	,	PUNCT
gujaf-361	239	12	in	in	ADP
gujaf-361	239	13	a	a	DET
gujaf-361	239	14	situation	situation	NOUN
gujaf-361	239	15	where	where	SCONJ
gujaf-361	239	16	the	the	DET
gujaf-361	239	17	relationship	relationship	NOUN
gujaf-361	239	18	among	among	ADP
gujaf-361	239	19	the	the	DET
gujaf-361	239	20	independent	independent	ADJ
gujaf-361	239	21	variable	variable	NOUN
gujaf-361	239	22	is	be	AUX
gujaf-361	239	23	up	up	ADV
gujaf-361	239	24	to	to	ADP
gujaf-361	239	25	0.80	0.80	NUM
gujaf-361	239	26	,	,	PUNCT
gujaf-361	239	27	measure	measure	NOUN
gujaf-361	239	28	must	must	AUX
gujaf-361	239	29	be	be	AUX
gujaf-361	239	30	taken	take	VERB
gujaf-361	239	31	to	to	PART
gujaf-361	239	32	avoid	avoid	VERB
gujaf-361	239	33	multicollinearity	multicollinearity	NOUN
gujaf-361	239	34	.	.	PUNCT
gujaf-361	240	1	and	and	CCONJ
gujaf-361	240	2	going	go	VERB
gujaf-361	240	3	by	by	ADP
gujaf-361	240	4	the	the	DET
gujaf-361	240	5	coefficients	coefficient	NOUN
gujaf-361	240	6	’	'	PUNCT
gujaf-361	240	7	association	association	NOUN
gujaf-361	240	8	from	from	ADP
gujaf-361	240	9	the	the	DET
gujaf-361	240	10	table	table	NOUN
gujaf-361	240	11	and	and	CCONJ
gujaf-361	240	12	the	the	DET
gujaf-361	240	13	analysis	analysis	NOUN
gujaf-361	240	14	,	,	PUNCT
gujaf-361	240	15	there	there	PRON
gujaf-361	240	16	is	be	VERB
gujaf-361	240	17	no	no	DET
gujaf-361	240	18	existence	existence	NOUN
gujaf-361	240	19	of	of	ADP
gujaf-361	240	20	multicollinearity	multicollinearity	NOUN
gujaf-361	240	21	as	as	SCONJ
gujaf-361	240	22	such	such	DET
gujaf-361	240	23	the	the	DET
gujaf-361	240	24	variables	variable	NOUN
gujaf-361	240	25	under	under	ADP
gujaf-361	240	26	study	study	NOUN
gujaf-361	240	27	are	be	AUX
gujaf-361	240	28	feet	foot	NOUN
gujaf-361	240	29	,	,	PUNCT
gujaf-361	240	30	therefore	therefore	ADV
gujaf-361	240	31	no	no	DET
gujaf-361	240	32	multicollinearity	multicollinearity	NOUN
gujaf-361	240	33	exist	exist	VERB
gujaf-361	240	34	among	among	ADP
gujaf-361	240	35	the	the	DET
gujaf-361	240	36	variables	variable	NOUN
gujaf-361	240	37	under	under	ADP
gujaf-361	240	38	the	the	DET
gujaf-361	240	39	study	study	NOUN
gujaf-361	240	40	.	.	PUNCT
gujaf-361	241	1	table	table	NOUN
gujaf-361	241	2	4	4	NUM
gujaf-361	241	3	:	:	PUNCT
gujaf-361	241	4	regression	regression	NOUN
gujaf-361	241	5	result	result	PROPN
gujaf-361	241	6	roa	roa	PROPN
gujaf-361	241	7	coef	coef	PROPN
gujaf-361	242	1	std	std	PROPN
gujaf-361	242	2	.	.	PUNCT
gujaf-361	243	1	err	err	PROPN
gujaf-361	243	2	z	z	PROPN
gujaf-361	243	3	p	p	X
gujaf-361	243	4	>	>	X
gujaf-361	243	5	|z|	|z|	NOUN
gujaf-361	243	6	[	[	PUNCT
gujaf-361	243	7	95	95	NUM
gujaf-361	243	8	%	%	NOUN
gujaf-361	243	9	conf	conf	NOUN
gujaf-361	243	10	.	.	PUNCT
gujaf-361	244	1	interval	interval	NOUN
gujaf-361	244	2	]	]	PUNCT
gujaf-361	245	1	fgr	fgr	PROPN
gujaf-361	245	2	-.031	-.031	PROPN
gujaf-361	245	3	.025	.025	NUM
gujaf-361	245	4	1.250	1.250	NUM
gujaf-361	245	5	0.211	0.211	NUM
gujaf-361	245	6	-0.079	-0.079	SYM
gujaf-361	245	7	0.169	0.169	NUM
gujaf-361	245	8	cr	cr	PROPN
gujaf-361	245	9	.777	.777	NUM
gujaf-361	245	10	.310	.310	NUM
gujaf-361	245	11	2.510	2.510	NUM
gujaf-361	245	12	0.012	0.012	NUM
gujaf-361	245	13	0.169	0.169	NUM
gujaf-361	245	14	1.384	1.384	NUM
gujaf-361	245	15	crr	crr	PROPN
gujaf-361	245	16	-.120	-.120	PROPN
gujaf-361	245	17	.029	.029	NUM
gujaf-361	245	18	-4.090	-4.090	NOUN
gujaf-361	245	19	0.000	0.000	NUM
gujaf-361	245	20	-0.177	-0.177	PUNCT
gujaf-361	245	21	-0.062	-0.062	PRON
gujaf-361	245	22	fsize	fsize	VERB
gujaf-361	245	23	-.000	-.000	PROPN
gujaf-361	245	24	.000	.000	NUM
gujaf-361	246	1	-2.820	-2.820	NOUN
gujaf-361	247	1	0.005	0.005	NUM
gujaf-361	247	2	-0.000	-0.000	NUM
gujaf-361	247	3	-0.000	-0.000	PROPN
gujaf-361	247	4	cons	con	NOUN
gujaf-361	247	5	-.000	-.000	PROPN
gujaf-361	247	6	.000	.000	NUM
gujaf-361	247	7	-2.350	-2.350	NUM
gujaf-361	247	8	0.019	0.019	NUM
gujaf-361	247	9	-0.000	-0.000	NUM
gujaf-361	247	10	-0.000	-0.000	PUNCT
gujaf-361	247	11	r	r	NOUN
gujaf-361	247	12	-	-	PUNCT
gujaf-361	247	13	sq	sq	ADJ
gujaf-361	247	14	:	:	PUNCT
gujaf-361	247	15	0.092	0.092	NUM
gujaf-361	247	16	wald	wald	X
gujaf-361	247	17	chi2(4	chi2(4	PROPN
gujaf-361	247	18	):	):	PUNCT
gujaf-361	247	19	54.800	54.800	NUM
gujaf-361	247	20	no	no	NOUN
gujaf-361	247	21	.	.	PUNCT
gujaf-361	247	22	of	of	ADP
gujaf-361	247	23	obs	obs	PROPN
gujaf-361	247	24	120	120	NUM
gujaf-361	247	25	prob	prob	NOUN
gujaf-361	247	26	.	.	PUNCT
gujaf-361	248	1	>	>	X
gujaf-361	248	2	chi2	chi2	PROPN
gujaf-361	248	3	:	:	PUNCT
gujaf-361	248	4	0.000	0.000	NUM
gujaf-361	248	5	source	source	NOUN
gujaf-361	248	6	:	:	PUNCT
gujaf-361	248	7	stata	stata	NOUN
gujaf-361	248	8	output	output	NOUN
gujaf-361	248	9	,	,	PUNCT
gujaf-361	248	10	2023	2023	NUM
gujaf-361	248	11	gusau	gusau	ADJ
gujaf-361	248	12	journal	journal	NOUN
gujaf-361	248	13	of	of	ADP
gujaf-361	248	14	accounting	accounting	NOUN
gujaf-361	248	15	and	and	CCONJ
gujaf-361	248	16	finance	finance	NOUN
gujaf-361	248	17	,	,	PUNCT
gujaf-361	248	18	vol	vol	NOUN
gujaf-361	248	19	.	.	PROPN
gujaf-361	248	20	5	5	NUM
gujaf-361	248	21	,	,	PUNCT
gujaf-361	248	22	issue	issue	NOUN
gujaf-361	248	23	1	1	NUM
gujaf-361	248	24	,	,	PUNCT
gujaf-361	248	25	april	april	PROPN
gujaf-361	248	26	,	,	PUNCT
gujaf-361	248	27	2024	2024	NUM
gujaf-361	248	28	101	101	NUM
gujaf-361	248	29	the	the	DET
gujaf-361	248	30	result	result	NOUN
gujaf-361	248	31	of	of	ADP
gujaf-361	248	32	table	table	NOUN
gujaf-361	248	33	4	4	NUM
gujaf-361	248	34	shows	show	VERB
gujaf-361	248	35	the	the	DET
gujaf-361	248	36	result	result	NOUN
gujaf-361	248	37	obtained	obtain	VERB
gujaf-361	248	38	from	from	ADP
gujaf-361	248	39	generalized	generalized	ADJ
gujaf-361	248	40	least	least	ADJ
gujaf-361	248	41	square	square	ADJ
gujaf-361	248	42	(	(	PUNCT
gujaf-361	248	43	gls	gls	PROPN
gujaf-361	248	44	)	)	PUNCT
gujaf-361	248	45	regression	regression	NOUN
gujaf-361	248	46	which	which	PRON
gujaf-361	248	47	was	be	AUX
gujaf-361	248	48	interpreted	interpret	VERB
gujaf-361	248	49	after	after	ADP
gujaf-361	248	50	conducting	conduct	VERB
gujaf-361	248	51	all	all	DET
gujaf-361	248	52	relevant	relevant	ADJ
gujaf-361	248	53	tests	test	NOUN
gujaf-361	248	54	.	.	PUNCT
gujaf-361	249	1	in	in	ADP
gujaf-361	249	2	view	view	NOUN
gujaf-361	249	3	that	that	SCONJ
gujaf-361	249	4	,	,	PUNCT
gujaf-361	249	5	the	the	DET
gujaf-361	249	6	database	database	NOUN
gujaf-361	249	7	is	be	AUX
gujaf-361	249	8	panel	panel	NOUN
gujaf-361	249	9	in	in	ADP
gujaf-361	249	10	nature	nature	NOUN
gujaf-361	249	11	,	,	PUNCT
gujaf-361	249	12	the	the	DET
gujaf-361	249	13	researcher	researcher	NOUN
gujaf-361	249	14	run	run	VERB
gujaf-361	249	15	both	both	DET
gujaf-361	249	16	fixed	fix	VERB
gujaf-361	249	17	and	and	CCONJ
gujaf-361	249	18	random	random	ADJ
gujaf-361	249	19	effects	effect	NOUN
gujaf-361	249	20	model	model	NOUN
gujaf-361	249	21	.	.	PUNCT
gujaf-361	250	1	hausman	hausman	PROPN
gujaf-361	250	2	specification	specification	PROPN
gujaf-361	250	3	test	test	NOUN
gujaf-361	250	4	was	be	AUX
gujaf-361	250	5	conducted	conduct	VERB
gujaf-361	250	6	to	to	PART
gujaf-361	250	7	enable	enable	VERB
gujaf-361	250	8	selection	selection	NOUN
gujaf-361	250	9	of	of	ADP
gujaf-361	250	10	best	good	ADJ
gujaf-361	250	11	model	model	NOUN
gujaf-361	250	12	for	for	ADP
gujaf-361	250	13	the	the	DET
gujaf-361	250	14	analysis	analysis	NOUN
gujaf-361	250	15	.	.	PUNCT
gujaf-361	251	1	the	the	DET
gujaf-361	251	2	result	result	NOUN
gujaf-361	251	3	was	be	AUX
gujaf-361	251	4	insignificant	insignificant	ADJ
gujaf-361	251	5	and	and	CCONJ
gujaf-361	251	6	therefore	therefore	ADV
gujaf-361	251	7	random	random	ADJ
gujaf-361	251	8	effect	effect	NOUN
gujaf-361	251	9	is	be	AUX
gujaf-361	251	10	the	the	DET
gujaf-361	251	11	most	most	ADV
gujaf-361	251	12	appropriate	appropriate	ADJ
gujaf-361	251	13	for	for	ADP
gujaf-361	251	14	the	the	DET
gujaf-361	251	15	database	database	NOUN
gujaf-361	251	16	.	.	PUNCT
gujaf-361	252	1	however	however	ADV
gujaf-361	252	2	,	,	PUNCT
gujaf-361	252	3	the	the	DET
gujaf-361	252	4	study	study	NOUN
gujaf-361	252	5	employed	employ	VERB
gujaf-361	252	6	gls	gls	NOUN
gujaf-361	252	7	,	,	PUNCT
gujaf-361	252	8	this	this	PRON
gujaf-361	252	9	is	be	AUX
gujaf-361	252	10	because	because	SCONJ
gujaf-361	252	11	of	of	ADP
gujaf-361	252	12	presence	presence	NOUN
gujaf-361	252	13	of	of	ADP
gujaf-361	252	14	heteroskedasticity	heteroskedasticity	NOUN
gujaf-361	252	15	thus	thus	ADV
gujaf-361	252	16	making	make	VERB
gujaf-361	252	17	random	random	ADJ
gujaf-361	252	18	effect	effect	NOUN
gujaf-361	252	19	model	model	NOUN
gujaf-361	252	20	inappropriate	inappropriate	ADJ
gujaf-361	252	21	as	as	SCONJ
gujaf-361	252	22	parameter	parameter	NOUN
gujaf-361	252	23	could	could	AUX
gujaf-361	252	24	be	be	AUX
gujaf-361	252	25	biased	bias	VERB
gujaf-361	252	26	(	(	PUNCT
gujaf-361	252	27	wooldridge	wooldridge	PROPN
gujaf-361	252	28	,	,	PUNCT
gujaf-361	252	29	2002	2002	NUM
gujaf-361	252	30	)	)	PUNCT
gujaf-361	252	31	.	.	PUNCT
gujaf-361	253	1	the	the	DET
gujaf-361	253	2	table	table	NOUN
gujaf-361	253	3	4	4	NUM
gujaf-361	253	4	further	far	ADV
gujaf-361	253	5	reveals	reveal	VERB
gujaf-361	253	6	a	a	DET
gujaf-361	253	7	r2	r2	NOUN
gujaf-361	253	8	value	value	NOUN
gujaf-361	253	9	of	of	ADP
gujaf-361	253	10	0.092	0.092	NUM
gujaf-361	253	11	.	.	PUNCT
gujaf-361	254	1	the	the	DET
gujaf-361	254	2	r2	r2	NOUN
gujaf-361	254	3	which	which	PRON
gujaf-361	254	4	represent	represent	VERB
gujaf-361	254	5	the	the	DET
gujaf-361	254	6	coefficient	coefficient	NOUN
gujaf-361	254	7	of	of	ADP
gujaf-361	254	8	multiple	multiple	ADJ
gujaf-361	254	9	determination	determination	NOUN
gujaf-361	254	10	implies	imply	VERB
gujaf-361	254	11	that	that	SCONJ
gujaf-361	254	12	,	,	PUNCT
gujaf-361	254	13	9.2	9.2	NUM
gujaf-361	254	14	%	%	NOUN
gujaf-361	254	15	of	of	ADP
gujaf-361	254	16	the	the	DET
gujaf-361	254	17	total	total	ADJ
gujaf-361	254	18	variation	variation	NOUN
gujaf-361	254	19	in	in	ADP
gujaf-361	254	20	the	the	DET
gujaf-361	254	21	dependent	dependent	ADJ
gujaf-361	254	22	variable	variable	NOUN
gujaf-361	254	23	(	(	PUNCT
gujaf-361	254	24	roa	roa	PROPN
gujaf-361	254	25	)	)	PUNCT
gujaf-361	254	26	of	of	ADP
gujaf-361	254	27	listed	list	VERB
gujaf-361	254	28	deposit	deposit	NOUN
gujaf-361	254	29	money	money	NOUN
gujaf-361	254	30	banks	bank	NOUN
gujaf-361	254	31	in	in	ADP
gujaf-361	254	32	nigeria	nigeria	PROPN
gujaf-361	254	33	is	be	AUX
gujaf-361	254	34	jointly	jointly	ADV
gujaf-361	254	35	explained	explain	VERB
gujaf-361	254	36	by	by	ADP
gujaf-361	254	37	the	the	DET
gujaf-361	254	38	explanatory	explanatory	ADJ
gujaf-361	254	39	variables	variable	NOUN
gujaf-361	254	40	(	(	PUNCT
gujaf-361	254	41	financing	financing	NOUN
gujaf-361	254	42	gap	gap	NOUN
gujaf-361	254	43	risk	risk	NOUN
gujaf-361	254	44	,	,	PUNCT
gujaf-361	254	45	current	current	ADJ
gujaf-361	254	46	risk	risk	NOUN
gujaf-361	254	47	,	,	PUNCT
gujaf-361	254	48	cash	cash	NOUN
gujaf-361	254	49	reserve	reserve	NOUN
gujaf-361	254	50	risk	risk	NOUN
gujaf-361	254	51	and	and	CCONJ
gujaf-361	254	52	firm	firm	ADJ
gujaf-361	254	53	size	size	NOUN
gujaf-361	254	54	)	)	PUNCT
gujaf-361	254	55	which	which	PRON
gujaf-361	254	56	is	be	AUX
gujaf-361	254	57	big	big	ADJ
gujaf-361	254	58	enough	enough	ADV
gujaf-361	254	59	for	for	ADP
gujaf-361	254	60	the	the	DET
gujaf-361	254	61	research	research	NOUN
gujaf-361	254	62	.	.	PUNCT
gujaf-361	255	1	also	also	ADV
gujaf-361	255	2	,	,	PUNCT
gujaf-361	255	3	wald	wald	NOUN
gujaf-361	255	4	chi2	chi2	NOUN
gujaf-361	255	5	of	of	ADP
gujaf-361	255	6	54.80	54.80	NUM
gujaf-361	255	7	and	and	CCONJ
gujaf-361	255	8	the	the	DET
gujaf-361	255	9	prob.>0.000	prob.>0.000	PRON
gujaf-361	255	10	signifies	signify	VERB
gujaf-361	255	11	the	the	DET
gujaf-361	255	12	fitness	fitness	NOUN
gujaf-361	255	13	of	of	ADP
gujaf-361	255	14	the	the	DET
gujaf-361	255	15	model	model	NOUN
gujaf-361	255	16	for	for	ADP
gujaf-361	255	17	the	the	DET
gujaf-361	255	18	relationship	relationship	NOUN
gujaf-361	255	19	between	between	ADP
gujaf-361	255	20	the	the	DET
gujaf-361	255	21	explanatory	explanatory	ADJ
gujaf-361	255	22	and	and	CCONJ
gujaf-361	255	23	explained	explain	VERB
gujaf-361	255	24	variables	variable	NOUN
gujaf-361	255	25	.	.	PUNCT
gujaf-361	256	1	financing	financing	NOUN
gujaf-361	256	2	gap	gap	NOUN
gujaf-361	256	3	risk	risk	NOUN
gujaf-361	256	4	and	and	CCONJ
gujaf-361	256	5	financial	financial	ADJ
gujaf-361	256	6	performance	performance	NOUN
gujaf-361	256	7	the	the	DET
gujaf-361	256	8	result	result	NOUN
gujaf-361	256	9	of	of	ADP
gujaf-361	256	10	table	table	NOUN
gujaf-361	256	11	4	4	NUM
gujaf-361	256	12	reports	report	NOUN
gujaf-361	256	13	shows	show	VERB
gujaf-361	256	14	a	a	DET
gujaf-361	256	15	negative	negative	ADJ
gujaf-361	256	16	relationship	relationship	NOUN
gujaf-361	256	17	between	between	ADP
gujaf-361	256	18	financing	financing	NOUN
gujaf-361	256	19	gap	gap	NOUN
gujaf-361	256	20	risk	risk	NOUN
gujaf-361	256	21	and	and	CCONJ
gujaf-361	256	22	financial	financial	ADJ
gujaf-361	256	23	performance	performance	NOUN
gujaf-361	256	24	of	of	ADP
gujaf-361	256	25	listed	list	VERB
gujaf-361	256	26	deposit	deposit	NOUN
gujaf-361	256	27	money	money	NOUN
gujaf-361	256	28	banks	bank	NOUN
gujaf-361	256	29	in	in	ADP
gujaf-361	256	30	nigeria	nigeria	PROPN
gujaf-361	256	31	insignificant	insignificant	ADJ
gujaf-361	256	32	(	(	PUNCT
gujaf-361	256	33	coefficient	coefficient	NOUN
gujaf-361	256	34	=	=	SYM
gujaf-361	256	35	-0.031	-0.031	NOUN
gujaf-361	256	36	,	,	PUNCT
gujaf-361	256	37	10	10	NUM
gujaf-361	256	38	%	%	NOUN
gujaf-361	256	39	)	)	PUNCT
gujaf-361	256	40	based	base	VERB
gujaf-361	256	41	on	on	ADP
gujaf-361	256	42	this	this	DET
gujaf-361	256	43	result	result	NOUN
gujaf-361	256	44	therefore	therefore	ADV
gujaf-361	256	45	,	,	PUNCT
gujaf-361	256	46	the	the	DET
gujaf-361	256	47	result	result	NOUN
gujaf-361	256	48	produced	produce	VERB
gujaf-361	256	49	evidence	evidence	NOUN
gujaf-361	256	50	of	of	ADP
gujaf-361	256	51	failing	fail	VERB
gujaf-361	256	52	to	to	PART
gujaf-361	256	53	reject	reject	VERB
gujaf-361	256	54	the	the	DET
gujaf-361	256	55	hypothesis	hypothesis	NOUN
gujaf-361	256	56	one	one	NUM
gujaf-361	256	57	of	of	ADP
gujaf-361	256	58	the	the	DET
gujaf-361	256	59	studies	study	NOUN
gujaf-361	256	60	,	,	PUNCT
gujaf-361	256	61	and	and	CCONJ
gujaf-361	256	62	concluded	conclude	VERB
gujaf-361	256	63	that	that	SCONJ
gujaf-361	256	64	fgr	fgr	PROPN
gujaf-361	256	65	has	have	VERB
gujaf-361	256	66	no	no	DET
gujaf-361	256	67	significant	significant	ADJ
gujaf-361	256	68	impact	impact	NOUN
gujaf-361	256	69	on	on	ADP
gujaf-361	256	70	fp	fp	NOUN
gujaf-361	256	71	of	of	ADP
gujaf-361	256	72	listed	list	VERB
gujaf-361	256	73	deposit	deposit	NOUN
gujaf-361	256	74	money	money	NOUN
gujaf-361	256	75	banks	bank	NOUN
gujaf-361	256	76	in	in	ADP
gujaf-361	256	77	nigeria	nigeria	PROPN
gujaf-361	256	78	.	.	PUNCT
gujaf-361	257	1	the	the	DET
gujaf-361	257	2	present	present	ADJ
gujaf-361	257	3	finding	finding	NOUN
gujaf-361	257	4	is	be	AUX
gujaf-361	257	5	consistence	consistence	NOUN
gujaf-361	257	6	with	with	ADP
gujaf-361	257	7	the	the	DET
gujaf-361	257	8	work	work	NOUN
gujaf-361	257	9	of	of	ADP
gujaf-361	257	10	sokol	sokol	PROPN
gujaf-361	257	11	et	et	PROPN
gujaf-361	257	12	al	al	PROPN
gujaf-361	257	13	,	,	PUNCT
gujaf-361	257	14	(	(	PUNCT
gujaf-361	257	15	2017	2017	NUM
gujaf-361	257	16	)	)	PUNCT
gujaf-361	257	17	and	and	CCONJ
gujaf-361	257	18	tijani	tijani	PROPN
gujaf-361	257	19	&	&	CCONJ
gujaf-361	257	20	tharwa	tharwa	NOUN
gujaf-361	257	21	,	,	PUNCT
gujaf-361	257	22	(	(	PUNCT
gujaf-361	257	23	2022	2022	NUM
gujaf-361	257	24	)	)	PUNCT
gujaf-361	257	25	.	.	PUNCT
gujaf-361	258	1	current	current	ADJ
gujaf-361	258	2	risk	risk	NOUN
gujaf-361	258	3	and	and	CCONJ
gujaf-361	258	4	financial	financial	ADJ
gujaf-361	258	5	performance	performance	NOUN
gujaf-361	258	6	the	the	DET
gujaf-361	258	7	result	result	NOUN
gujaf-361	258	8	of	of	ADP
gujaf-361	258	9	table	table	NOUN
gujaf-361	258	10	reports	report	NOUN
gujaf-361	258	11	shows	show	VERB
gujaf-361	258	12	a	a	DET
gujaf-361	258	13	positive	positive	ADJ
gujaf-361	258	14	relationship	relationship	NOUN
gujaf-361	258	15	between	between	ADP
gujaf-361	258	16	current	current	ADJ
gujaf-361	258	17	risk	risk	NOUN
gujaf-361	258	18	and	and	CCONJ
gujaf-361	258	19	financial	financial	ADJ
gujaf-361	258	20	performance	performance	NOUN
gujaf-361	258	21	of	of	ADP
gujaf-361	258	22	listed	list	VERB
gujaf-361	258	23	deposit	deposit	NOUN
gujaf-361	258	24	money	money	NOUN
gujaf-361	258	25	banks	bank	NOUN
gujaf-361	258	26	in	in	ADP
gujaf-361	258	27	nigeria	nigeria	PROPN
gujaf-361	258	28	significant	significant	ADJ
gujaf-361	258	29	(	(	PUNCT
gujaf-361	258	30	coefficient	coefficient	NOUN
gujaf-361	258	31	=	=	PROPN
gujaf-361	258	32	0.777	0.777	NUM
gujaf-361	258	33	,	,	PUNCT
gujaf-361	258	34	5	5	NUM
gujaf-361	258	35	%	%	NOUN
gujaf-361	258	36	)	)	PUNCT
gujaf-361	258	37	based	base	VERB
gujaf-361	258	38	on	on	ADP
gujaf-361	258	39	this	this	DET
gujaf-361	258	40	result	result	NOUN
gujaf-361	258	41	therefore	therefore	ADV
gujaf-361	258	42	,	,	PUNCT
gujaf-361	258	43	the	the	DET
gujaf-361	258	44	result	result	NOUN
gujaf-361	258	45	produced	produce	VERB
gujaf-361	258	46	evidence	evidence	NOUN
gujaf-361	258	47	of	of	ADP
gujaf-361	258	48	rejecting	reject	VERB
gujaf-361	258	49	the	the	DET
gujaf-361	258	50	hypothesis	hypothesis	NOUN
gujaf-361	258	51	two	two	NUM
gujaf-361	258	52	of	of	ADP
gujaf-361	258	53	the	the	DET
gujaf-361	258	54	studies	study	NOUN
gujaf-361	258	55	,	,	PUNCT
gujaf-361	258	56	and	and	CCONJ
gujaf-361	258	57	concluded	conclude	VERB
gujaf-361	258	58	that	that	SCONJ
gujaf-361	258	59	cr	cr	PROPN
gujaf-361	258	60	has	have	VERB
gujaf-361	258	61	significant	significant	ADJ
gujaf-361	258	62	impact	impact	NOUN
gujaf-361	258	63	on	on	ADP
gujaf-361	258	64	fp	fp	NOUN
gujaf-361	258	65	of	of	ADP
gujaf-361	258	66	listed	list	VERB
gujaf-361	258	67	deposit	deposit	NOUN
gujaf-361	258	68	money	money	NOUN
gujaf-361	258	69	banks	bank	NOUN
gujaf-361	258	70	in	in	ADP
gujaf-361	258	71	nigeria	nigeria	PROPN
gujaf-361	258	72	.	.	PUNCT
gujaf-361	259	1	the	the	DET
gujaf-361	259	2	present	present	ADJ
gujaf-361	259	3	finding	finding	NOUN
gujaf-361	259	4	is	be	AUX
gujaf-361	259	5	consistence	consistence	NOUN
gujaf-361	259	6	with	with	ADP
gujaf-361	259	7	findings	finding	NOUN
gujaf-361	259	8	of	of	ADP
gujaf-361	259	9	risk	risk	NOUN
gujaf-361	259	10	management	management	NOUN
gujaf-361	259	11	theory	theory	NOUN
gujaf-361	259	12	and	and	CCONJ
gujaf-361	259	13	the	the	DET
gujaf-361	259	14	work	work	NOUN
gujaf-361	259	15	of	of	ADP
gujaf-361	259	16	muhammad	muhammad	PROPN
gujaf-361	259	17	&	&	CCONJ
gujaf-361	259	18	mazhar	mazhar	PROPN
gujaf-361	259	19	,	,	PUNCT
gujaf-361	259	20	(	(	PUNCT
gujaf-361	259	21	2015	2015	NUM
gujaf-361	259	22	)	)	PUNCT
gujaf-361	259	23	,	,	PUNCT
gujaf-361	259	24	omar	omar	PROPN
gujaf-361	259	25	&	&	CCONJ
gujaf-361	259	26	kiran	kiran	PROPN
gujaf-361	259	27	,	,	PUNCT
gujaf-361	259	28	(	(	PUNCT
gujaf-361	259	29	2017	2017	NUM
gujaf-361	259	30	)	)	PUNCT
gujaf-361	259	31	,	,	PUNCT
gujaf-361	259	32	akenga	akenga	ADV
gujaf-361	259	33	,	,	PUNCT
gujaf-361	259	34	(	(	PUNCT
gujaf-361	259	35	2015	2015	NUM
gujaf-361	259	36	)	)	PUNCT
gujaf-361	259	37	,	,	PUNCT
gujaf-361	259	38	ali	ali	PROPN
gujaf-361	259	39	et	et	PROPN
gujaf-361	259	40	al	al	PROPN
gujaf-361	259	41	,	,	PUNCT
gujaf-361	259	42	(	(	PUNCT
gujaf-361	259	43	2019	2019	NUM
gujaf-361	259	44	)	)	PUNCT
gujaf-361	259	45	and	and	CCONJ
gujaf-361	259	46	sinkus	sinku	NOUN
gujaf-361	259	47	,	,	PUNCT
gujaf-361	259	48	(	(	PUNCT
gujaf-361	259	49	2015	2015	NUM
gujaf-361	259	50	)	)	PUNCT
gujaf-361	259	51	.	.	PUNCT
gujaf-361	260	1	gusau	gusau	PROPN
gujaf-361	260	2	journal	journal	PROPN
gujaf-361	260	3	of	of	ADP
gujaf-361	260	4	accounting	accounting	NOUN
gujaf-361	260	5	and	and	CCONJ
gujaf-361	260	6	finance	finance	NOUN
gujaf-361	260	7	,	,	PUNCT
gujaf-361	260	8	vol	vol	NOUN
gujaf-361	260	9	.	.	PROPN
gujaf-361	260	10	5	5	NUM
gujaf-361	260	11	,	,	PUNCT
gujaf-361	260	12	issue	issue	NOUN
gujaf-361	260	13	1	1	NUM
gujaf-361	260	14	,	,	PUNCT
gujaf-361	260	15	april	april	PROPN
gujaf-361	260	16	,	,	PUNCT
gujaf-361	260	17	2024	2024	NUM
gujaf-361	260	18	102	102	NUM
gujaf-361	260	19	cash	cash	NOUN
gujaf-361	260	20	reserve	reserve	NOUN
gujaf-361	260	21	risk	risk	NOUN
gujaf-361	260	22	and	and	CCONJ
gujaf-361	260	23	financial	financial	ADJ
gujaf-361	260	24	performance	performance	NOUN
gujaf-361	260	25	the	the	DET
gujaf-361	260	26	table	table	NOUN
gujaf-361	260	27	4	4	NUM
gujaf-361	260	28	results	result	NOUN
gujaf-361	260	29	shows	show	VERB
gujaf-361	260	30	a	a	DET
gujaf-361	260	31	negative	negative	ADJ
gujaf-361	260	32	relationship	relationship	NOUN
gujaf-361	260	33	between	between	ADP
gujaf-361	260	34	cash	cash	NOUN
gujaf-361	260	35	reserve	reserve	NOUN
gujaf-361	260	36	risk	risk	NOUN
gujaf-361	260	37	and	and	CCONJ
gujaf-361	260	38	financial	financial	ADJ
gujaf-361	260	39	performance	performance	NOUN
gujaf-361	260	40	of	of	ADP
gujaf-361	260	41	listed	list	VERB
gujaf-361	260	42	deposit	deposit	NOUN
gujaf-361	260	43	money	money	NOUN
gujaf-361	260	44	banks	bank	NOUN
gujaf-361	260	45	in	in	ADP
gujaf-361	260	46	nigeria	nigeria	PROPN
gujaf-361	260	47	significant	significant	ADJ
gujaf-361	260	48	(	(	PUNCT
gujaf-361	260	49	coefficient	coefficient	NOUN
gujaf-361	260	50	-0.120	-0.120	SYM
gujaf-361	260	51	,	,	PUNCT
gujaf-361	260	52	1	1	NUM
gujaf-361	260	53	%	%	NOUN
gujaf-361	260	54	)	)	PUNCT
gujaf-361	260	55	based	base	VERB
gujaf-361	260	56	on	on	ADP
gujaf-361	260	57	this	this	DET
gujaf-361	260	58	result	result	NOUN
gujaf-361	260	59	therefore	therefore	ADV
gujaf-361	260	60	,	,	PUNCT
gujaf-361	260	61	the	the	DET
gujaf-361	260	62	result	result	NOUN
gujaf-361	260	63	produced	produce	VERB
gujaf-361	260	64	of	of	ADP
gujaf-361	260	65	rejecting	reject	VERB
gujaf-361	260	66	the	the	DET
gujaf-361	260	67	hypothesis	hypothesis	NOUN
gujaf-361	260	68	three	three	NUM
gujaf-361	260	69	of	of	ADP
gujaf-361	260	70	the	the	DET
gujaf-361	260	71	studies	study	NOUN
gujaf-361	260	72	and	and	CCONJ
gujaf-361	260	73	conclude	conclude	VERB
gujaf-361	260	74	that	that	PRON
gujaf-361	260	75	,	,	PUNCT
gujaf-361	260	76	crr	crr	PROPN
gujaf-361	260	77	has	have	VERB
gujaf-361	260	78	significant	significant	ADJ
gujaf-361	260	79	impact	impact	NOUN
gujaf-361	260	80	of	of	ADP
gujaf-361	260	81	fp	fp	NOUN
gujaf-361	260	82	of	of	ADP
gujaf-361	260	83	listed	list	VERB
gujaf-361	260	84	dmbs	dmb	NOUN
gujaf-361	260	85	in	in	ADP
gujaf-361	260	86	nigeria	nigeria	PROPN
gujaf-361	260	87	.	.	PUNCT
gujaf-361	261	1	the	the	DET
gujaf-361	261	2	present	present	ADJ
gujaf-361	261	3	finding	finding	NOUN
gujaf-361	261	4	is	be	AUX
gujaf-361	261	5	consistence	consistence	NOUN
gujaf-361	261	6	with	with	ADP
gujaf-361	261	7	risk	risk	NOUN
gujaf-361	261	8	management	management	NOUN
gujaf-361	261	9	theory	theory	NOUN
gujaf-361	261	10	and	and	CCONJ
gujaf-361	261	11	the	the	DET
gujaf-361	261	12	work	work	NOUN
gujaf-361	261	13	perera	perera	PROPN
gujaf-361	261	14	&	&	CCONJ
gujaf-361	261	15	perera	perera	PROPN
gujaf-361	261	16	,	,	PUNCT
gujaf-361	261	17	(	(	PUNCT
gujaf-361	261	18	2020	2020	NUM
gujaf-361	261	19	)	)	PUNCT
gujaf-361	261	20	,	,	PUNCT
gujaf-361	261	21	teminosiku	teminosiku	NOUN
gujaf-361	261	22	et	et	PROPN
gujaf-361	261	23	al	al	PROPN
gujaf-361	261	24	,	,	PUNCT
gujaf-361	261	25	(	(	PUNCT
gujaf-361	261	26	2017	2017	NUM
gujaf-361	261	27	)	)	PUNCT
gujaf-361	261	28	and	and	CCONJ
gujaf-361	261	29	samreen	samreen	NUM
gujaf-361	261	30	&	&	CCONJ
gujaf-361	261	31	samreen	samreen	NUM
gujaf-361	261	32	,	,	PUNCT
gujaf-361	261	33	(	(	PUNCT
gujaf-361	261	34	2015	2015	NUM
gujaf-361	261	35	)	)	PUNCT
gujaf-361	261	36	.	.	PUNCT
gujaf-361	262	1	5	5	X
gujaf-361	262	2	.	.	X
gujaf-361	262	3	conclusion	conclusion	NOUN
gujaf-361	262	4	and	and	CCONJ
gujaf-361	262	5	recommendations	recommendation	NOUN
gujaf-361	262	6	as	as	ADP
gujaf-361	262	7	per	per	ADP
gujaf-361	262	8	the	the	DET
gujaf-361	262	9	result	result	NOUN
gujaf-361	262	10	of	of	ADP
gujaf-361	262	11	this	this	DET
gujaf-361	262	12	study	study	NOUN
gujaf-361	262	13	,	,	PUNCT
gujaf-361	262	14	current	current	ADJ
gujaf-361	262	15	risk	risk	NOUN
gujaf-361	262	16	has	have	VERB
gujaf-361	262	17	a	a	DET
gujaf-361	262	18	significant	significant	ADJ
gujaf-361	262	19	positive	positive	ADJ
gujaf-361	262	20	effect	effect	NOUN
gujaf-361	262	21	on	on	ADP
gujaf-361	262	22	the	the	DET
gujaf-361	262	23	financial	financial	ADJ
gujaf-361	262	24	performance	performance	NOUN
gujaf-361	262	25	of	of	ADP
gujaf-361	262	26	listed	list	VERB
gujaf-361	262	27	dmbs	dmb	NOUN
gujaf-361	262	28	in	in	ADP
gujaf-361	262	29	nigeria	nigeria	PROPN
gujaf-361	262	30	,	,	PUNCT
gujaf-361	262	31	the	the	DET
gujaf-361	262	32	increase	increase	NOUN
gujaf-361	262	33	in	in	ADP
gujaf-361	262	34	the	the	DET
gujaf-361	262	35	current	current	ADJ
gujaf-361	262	36	risk	risk	NOUN
gujaf-361	262	37	will	will	AUX
gujaf-361	262	38	increase	increase	VERB
gujaf-361	262	39	the	the	DET
gujaf-361	262	40	financial	financial	ADJ
gujaf-361	262	41	performance	performance	NOUN
gujaf-361	262	42	,	,	PUNCT
gujaf-361	262	43	while	while	SCONJ
gujaf-361	262	44	increase	increase	NOUN
gujaf-361	262	45	in	in	ADP
gujaf-361	262	46	cash	cash	NOUN
gujaf-361	262	47	reserve	reserve	NOUN
gujaf-361	262	48	risk	risk	NOUN
gujaf-361	262	49	will	will	AUX
gujaf-361	262	50	lead	lead	VERB
gujaf-361	262	51	to	to	PART
gujaf-361	262	52	decrease	decrease	VERB
gujaf-361	262	53	in	in	ADP
gujaf-361	262	54	financial	financial	ADJ
gujaf-361	262	55	performance	performance	NOUN
gujaf-361	262	56	of	of	ADP
gujaf-361	262	57	listed	list	VERB
gujaf-361	262	58	deposit	deposit	NOUN
gujaf-361	262	59	money	money	NOUN
gujaf-361	262	60	banks	bank	NOUN
gujaf-361	262	61	in	in	ADP
gujaf-361	262	62	nigeria	nigeria	PROPN
gujaf-361	262	63	.	.	PUNCT
gujaf-361	263	1	the	the	DET
gujaf-361	263	2	findings	finding	NOUN
gujaf-361	263	3	are	be	AUX
gujaf-361	263	4	in	in	ADP
gujaf-361	263	5	line	line	NOUN
gujaf-361	263	6	the	the	DET
gujaf-361	263	7	work	work	NOUN
gujaf-361	263	8	of	of	ADP
gujaf-361	263	9	sokol	sokol	PROPN
gujaf-361	263	10	et	et	PROPN
gujaf-361	263	11	al	al	PROPN
gujaf-361	263	12	,	,	PUNCT
gujaf-361	263	13	(	(	PUNCT
gujaf-361	263	14	2017	2017	NUM
gujaf-361	263	15	)	)	PUNCT
gujaf-361	263	16	,	,	PUNCT
gujaf-361	263	17	tijani	tijani	PROPN
gujaf-361	263	18	&	&	CCONJ
gujaf-361	263	19	tharwa	tharwa	NOUN
gujaf-361	263	20	,	,	PUNCT
gujaf-361	263	21	(	(	PUNCT
gujaf-361	263	22	2022	2022	NUM
gujaf-361	263	23	)	)	PUNCT
gujaf-361	263	24	,	,	PUNCT
gujaf-361	263	25	amaliah	amaliah	PROPN
gujaf-361	263	26	&	&	CCONJ
gujaf-361	263	27	hassan	hassan	PROPN
gujaf-361	263	28	,	,	PUNCT
gujaf-361	263	29	(	(	PUNCT
gujaf-361	263	30	2019	2019	NUM
gujaf-361	263	31	)	)	PUNCT
gujaf-361	263	32	,	,	PUNCT
gujaf-361	263	33	khalid	khalid	PROPN
gujaf-361	263	34	et	et	PROPN
gujaf-361	263	35	al	al	PROPN
gujaf-361	263	36	,	,	PUNCT
gujaf-361	263	37	(	(	PUNCT
gujaf-361	263	38	2019	2019	NUM
gujaf-361	263	39	)	)	PUNCT
gujaf-361	263	40	,	,	PUNCT
gujaf-361	263	41	omar	omar	PROPN
gujaf-361	263	42	&	&	CCONJ
gujaf-361	263	43	kiran	kiran	PROPN
gujaf-361	263	44	,	,	PUNCT
gujaf-361	263	45	(	(	PUNCT
gujaf-361	263	46	2017	2017	NUM
gujaf-361	263	47	)	)	PUNCT
gujaf-361	263	48	,	,	PUNCT
gujaf-361	263	49	mishra	mishra	PROPN
gujaf-361	263	50	&	&	CCONJ
gujaf-361	263	51	pradhan	pradhan	PROPN
gujaf-361	263	52	,	,	PUNCT
gujaf-361	263	53	(	(	PUNCT
gujaf-361	263	54	2019	2019	NUM
gujaf-361	263	55	)	)	PUNCT
gujaf-361	263	56	,	,	PUNCT
gujaf-361	263	57	hongli	hongli	PROPN
gujaf-361	263	58	et	et	PROPN
gujaf-361	263	59	al	al	PROPN
gujaf-361	263	60	,	,	PUNCT
gujaf-361	263	61	(	(	PUNCT
gujaf-361	263	62	2019	2019	NUM
gujaf-361	263	63	)	)	PUNCT
gujaf-361	263	64	and	and	CCONJ
gujaf-361	263	65	nabeel	nabeel	PROPN
gujaf-361	263	66	&	&	CCONJ
gujaf-361	263	67	hussain	hussain	PROPN
gujaf-361	263	68	,	,	PUNCT
gujaf-361	263	69	(	(	PUNCT
gujaf-361	263	70	2017	2017	NUM
gujaf-361	263	71	)	)	PUNCT
gujaf-361	263	72	.	.	PUNCT
gujaf-361	264	1	in	in	ADP
gujaf-361	264	2	line	line	NOUN
gujaf-361	264	3	with	with	ADP
gujaf-361	264	4	the	the	DET
gujaf-361	264	5	findings	finding	NOUN
gujaf-361	264	6	,	,	PUNCT
gujaf-361	264	7	the	the	DET
gujaf-361	264	8	study	study	NOUN
gujaf-361	264	9	recommends	recommend	VERB
gujaf-361	264	10	among	among	ADP
gujaf-361	264	11	others	other	NOUN
gujaf-361	264	12	;	;	PUNCT
gujaf-361	264	13	the	the	DET
gujaf-361	264	14	management	management	NOUN
gujaf-361	264	15	of	of	ADP
gujaf-361	264	16	the	the	DET
gujaf-361	264	17	banks	bank	NOUN
gujaf-361	264	18	should	should	AUX
gujaf-361	264	19	recheck	recheck	VERB
gujaf-361	264	20	the	the	DET
gujaf-361	264	21	need	need	NOUN
gujaf-361	264	22	for	for	ADP
gujaf-361	264	23	recapitalization	recapitalization	NOUN
gujaf-361	264	24	as	as	ADP
gujaf-361	264	25	doing	do	VERB
gujaf-361	264	26	this	this	PRON
gujaf-361	264	27	will	will	AUX
gujaf-361	264	28	enhance	enhance	VERB
gujaf-361	264	29	the	the	DET
gujaf-361	264	30	capability	capability	NOUN
gujaf-361	264	31	of	of	ADP
gujaf-361	264	32	the	the	DET
gujaf-361	264	33	banks	bank	NOUN
gujaf-361	264	34	in	in	ADP
gujaf-361	264	35	financing	finance	VERB
gujaf-361	264	36	large	large	ADJ
gujaf-361	264	37	transactions	transaction	NOUN
gujaf-361	264	38	and	and	CCONJ
gujaf-361	264	39	resolving	resolve	VERB
gujaf-361	264	40	mismatching	mismatch	VERB
gujaf-361	264	41	challenges	challenge	NOUN
gujaf-361	264	42	as	as	SCONJ
gujaf-361	264	43	owners	owner	NOUN
gujaf-361	264	44	fund	fund	NOUN
gujaf-361	264	45	will	will	AUX
gujaf-361	264	46	be	be	AUX
gujaf-361	264	47	available	available	ADJ
gujaf-361	264	48	for	for	ADP
gujaf-361	264	49	long	long	ADJ
gujaf-361	264	50	term	term	NOUN
gujaf-361	264	51	financing	financing	NOUN
gujaf-361	264	52	.	.	PUNCT
gujaf-361	265	1	the	the	DET
gujaf-361	265	2	study	study	NOUN
gujaf-361	265	3	also	also	ADV
gujaf-361	265	4	recommended	recommend	VERB
gujaf-361	265	5	that	that	SCONJ
gujaf-361	265	6	,	,	PUNCT
gujaf-361	265	7	the	the	DET
gujaf-361	265	8	management	management	NOUN
gujaf-361	265	9	of	of	ADP
gujaf-361	265	10	the	the	DET
gujaf-361	265	11	banks	bank	NOUN
gujaf-361	265	12	should	should	AUX
gujaf-361	265	13	ensure	ensure	VERB
gujaf-361	265	14	compliance	compliance	NOUN
gujaf-361	265	15	by	by	ADP
gujaf-361	265	16	keeping	keep	VERB
gujaf-361	265	17	required	require	VERB
gujaf-361	265	18	amount	amount	NOUN
gujaf-361	265	19	in	in	ADP
gujaf-361	265	20	liquid	liquid	NOUN
gujaf-361	265	21	as	as	SCONJ
gujaf-361	265	22	directed	direct	VERB
gujaf-361	265	23	by	by	ADP
gujaf-361	265	24	central	central	ADJ
gujaf-361	265	25	bank	bank	PROPN
gujaf-361	265	26	of	of	ADP
gujaf-361	265	27	nigeria	nigeria	PROPN
gujaf-361	265	28	,	,	PUNCT
gujaf-361	265	29	as	as	SCONJ
gujaf-361	265	30	doing	do	VERB
gujaf-361	265	31	this	this	PRON
gujaf-361	265	32	will	will	AUX
gujaf-361	265	33	enable	enable	VERB
gujaf-361	265	34	the	the	DET
gujaf-361	265	35	banks	bank	NOUN
gujaf-361	265	36	to	to	PART
gujaf-361	265	37	meet	meet	VERB
gujaf-361	265	38	possible	possible	ADJ
gujaf-361	265	39	unexpected	unexpected	ADJ
gujaf-361	265	40	cash	cash	NOUN
gujaf-361	265	41	withdrawal	withdrawal	NOUN
gujaf-361	265	42	,	,	PUNCT
gujaf-361	265	43	immature	immature	ADJ
gujaf-361	265	44	term	term	NOUN
gujaf-361	265	45	deposit	deposit	NOUN
gujaf-361	265	46	liquidation	liquidation	NOUN
gujaf-361	265	47	and	and	CCONJ
gujaf-361	265	48	other	other	ADJ
gujaf-361	265	49	payable	payable	ADJ
gujaf-361	265	50	on	on	ADP
gujaf-361	265	51	demand	demand	NOUN
gujaf-361	265	52	which	which	PRON
gujaf-361	265	53	will	will	AUX
gujaf-361	265	54	enhance	enhance	VERB
gujaf-361	265	55	their	their	PRON
gujaf-361	265	56	performance	performance	NOUN
gujaf-361	265	57	.	.	PUNCT
gujaf-361	266	1	the	the	DET
gujaf-361	266	2	banks	bank	NOUN
gujaf-361	266	3	’	'	PUNCT
gujaf-361	266	4	management	management	NOUN
gujaf-361	266	5	should	should	AUX
gujaf-361	266	6	always	always	ADV
gujaf-361	266	7	ensure	ensure	VERB
gujaf-361	266	8	compliance	compliance	NOUN
gujaf-361	266	9	on	on	ADP
gujaf-361	266	10	regulatory	regulatory	ADJ
gujaf-361	266	11	directives	directive	NOUN
gujaf-361	266	12	particularly	particularly	ADV
gujaf-361	266	13	on	on	ADP
gujaf-361	266	14	cash	cash	NOUN
gujaf-361	266	15	reserve	reserve	NOUN
gujaf-361	266	16	as	as	ADP
gujaf-361	266	17	doing	do	VERB
gujaf-361	266	18	this	this	PRON
gujaf-361	266	19	will	will	AUX
gujaf-361	266	20	reduce	reduce	VERB
gujaf-361	266	21	the	the	DET
gujaf-361	266	22	possible	possible	ADJ
gujaf-361	266	23	loss	loss	NOUN
gujaf-361	266	24	and	and	CCONJ
gujaf-361	266	25	improve	improve	VERB
gujaf-361	266	26	on	on	ADP
gujaf-361	266	27	their	their	PRON
gujaf-361	266	28	performance	performance	NOUN
gujaf-361	266	29	.	.	PUNCT
gujaf-361	267	1	references	reference	NOUN
gujaf-361	267	2	abdullah	abdullah	PROPN
gujaf-361	267	3	,	,	PUNCT
gujaf-361	267	4	m.	m.	NOUN
gujaf-361	267	5	n.	n.	PROPN
gujaf-361	267	6	,	,	PUNCT
gujaf-361	267	7	&	&	CCONJ
gujaf-361	267	8	jahan	jahan	PROPN
gujaf-361	267	9	,	,	PUNCT
gujaf-361	267	10	n.	n.	PROPN
gujaf-361	267	11	(	(	PUNCT
gujaf-361	267	12	2014	2014	NUM
gujaf-361	267	13	)	)	PUNCT
gujaf-361	267	14	.	.	PUNCT
gujaf-361	268	1	the	the	DET
gujaf-361	268	2	impact	impact	NOUN
gujaf-361	268	3	of	of	ADP
gujaf-361	268	4	liquidity	liquidity	NOUN
gujaf-361	268	5	on	on	ADP
gujaf-361	268	6	the	the	DET
gujaf-361	268	7	profitability	profitability	NOUN
gujaf-361	268	8	in	in	ADP
gujaf-361	268	9	banking	banking	NOUN
gujaf-361	268	10	sector	sector	NOUN
gujaf-361	268	11	ofbangladesh	ofbangladesh	NOUN
gujaf-361	268	12	:	:	PUNCT
gujaf-361	268	13	a	a	DET
gujaf-361	268	14	case	case	NOUN
gujaf-361	268	15	of	of	ADP
gujaf-361	268	16	chittagong	chittagong	PROPN
gujaf-361	268	17	stock	stock	NOUN
gujaf-361	268	18	exchange	exchange	PROPN
gujaf-361	268	19	.	.	PUNCT
gujaf-361	269	1	international	international	ADJ
gujaf-361	269	2	journal	journal	PROPN
gujaf-361	269	3	of	of	ADP
gujaf-361	269	4	economic	economic	PROPN
gujaf-361	269	5	andbusiness	andbusiness	PROPN
gujaf-361	269	6	review	review	NOUN
gujaf-361	269	7	.	.	PUNCT
gujaf-361	270	1	2(10	2(10	NUM
gujaf-361	270	2	):	):	PUNCT
gujaf-361	270	3	17	17	NUM
gujaf-361	270	4	-	-	SYM
gujaf-361	270	5	22	22	NUM
gujaf-361	270	6	.	.	PUNCT
gujaf-361	271	1	abdullah	abdullah	PROPN
gujaf-361	271	2	a.m.a	a.m.a	PROPN
gujaf-361	271	3	.	.	PUNCT
gujaf-361	271	4	,	,	PUNCT
gujaf-361	271	5	nor	nor	CCONJ
gujaf-361	271	6	,	,	PUNCT
gujaf-361	271	7	a.a.a	a.a.a	PROPN
gujaf-361	271	8	.	.	PROPN
gujaf-361	271	9	,	,	PUNCT
gujaf-361	271	10	siti	siti	PROPN
gujaf-361	271	11	n.y	n.y	PROPN
gujaf-361	271	12	.	.	PROPN
gujaf-361	271	13	&	&	CCONJ
gujaf-361	271	14	saleh	saleh	PROPN
gujaf-361	271	15	a.h	a.h	PROPN
gujaf-361	271	16	.	.	PROPN
gujaf-361	271	17	(	(	PUNCT
gujaf-361	271	18	2022	2022	NUM
gujaf-361	271	19	)	)	PUNCT
gujaf-361	271	20	,	,	PUNCT
gujaf-361	271	21	the	the	DET
gujaf-361	271	22	impact	impact	NOUN
gujaf-361	271	23	of	of	ADP
gujaf-361	271	24	liquidity	liquidity	NOUN
gujaf-361	271	25	risk	risk	NOUN
gujaf-361	271	26	management	management	NOUN
gujaf-361	271	27	on	on	ADP
gujaf-361	271	28	financial	financial	ADJ
gujaf-361	271	29	performance	performance	NOUN
gujaf-361	271	30	through	through	ADP
gujaf-361	271	31	profitability	profitability	NOUN
gujaf-361	271	32	in	in	ADP
gujaf-361	271	33	the	the	DET
gujaf-361	271	34	uae	uae	PROPN
gujaf-361	271	35	islamic	islamic	PROPN
gujaf-361	271	36	banks	banks	PROPN
gujaf-361	271	37	,	,	PUNCT
gujaf-361	271	38	a	a	DET
gujaf-361	271	39	review.journal	review.journal	ADJ
gujaf-361	271	40	of	of	ADP
gujaf-361	271	41	positive	positive	ADJ
gujaf-361	271	42	school	school	NOUN
gujaf-361	271	43	of	of	ADP
gujaf-361	271	44	psychology	psychology	NOUN
gujaf-361	271	45	,	,	PUNCT
gujaf-361	271	46	6(3),4636	6(3),4636	NOUN
gujaf-361	271	47	-	-	SYM
gujaf-361	271	48	4645	4645	NUM
gujaf-361	271	49	.	.	PUNCT
gujaf-361	272	1	gusau	gusau	PROPN
gujaf-361	272	2	journal	journal	PROPN
gujaf-361	272	3	of	of	ADP
gujaf-361	272	4	accounting	accounting	NOUN
gujaf-361	272	5	and	and	CCONJ
gujaf-361	272	6	finance	finance	NOUN
gujaf-361	272	7	,	,	PUNCT
gujaf-361	272	8	vol	vol	NOUN
gujaf-361	272	9	.	.	PROPN
gujaf-361	272	10	5	5	NUM
gujaf-361	272	11	,	,	PUNCT
gujaf-361	272	12	issue	issue	NOUN
gujaf-361	272	13	1	1	NUM
gujaf-361	272	14	,	,	PUNCT
gujaf-361	272	15	april	april	PROPN
gujaf-361	272	16	,	,	PUNCT
gujaf-361	272	17	2024	2024	NUM
gujaf-361	272	18	103	103	NUM
gujaf-361	272	19	abott	abott	PROPN
gujaf-361	272	20	,	,	PUNCT
gujaf-361	272	21	w.	w.	PROPN
gujaf-361	272	22	f.	f.	PROPN
gujaf-361	272	23	&	&	CCONJ
gujaf-361	272	24	monsen	monsen	PROPN
gujaf-361	272	25	,	,	PUNCT
gujaf-361	272	26	r.	r.	PROPN
gujaf-361	272	27	j.	j.	PROPN
gujaf-361	272	28	(	(	PUNCT
gujaf-361	272	29	1979	1979	NUM
gujaf-361	272	30	)	)	PUNCT
gujaf-361	272	31	.	.	PUNCT
gujaf-361	273	1	on	on	ADP
gujaf-361	273	2	the	the	DET
gujaf-361	273	3	measurement	measurement	NOUN
gujaf-361	273	4	of	of	ADP
gujaf-361	273	5	corporate	corporate	ADJ
gujaf-361	273	6	social	social	ADJ
gujaf-361	273	7	responsibility	responsibility	NOUN
gujaf-361	273	8	:	:	PUNCT
gujaf-361	273	9	self	self	NOUN
gujaf-361	273	10	-	-	PUNCT
gujaf-361	273	11	reported	report	VERB
gujaf-361	273	12	disclosures	disclosure	NOUN
gujaf-361	273	13	as	as	ADP
gujaf-361	273	14	a	a	DET
gujaf-361	273	15	method	method	NOUN
gujaf-361	273	16	of	of	ADP
gujaf-361	273	17	measuring	measure	VERB
gujaf-361	273	18	corporate	corporate	ADJ
gujaf-361	273	19	social	social	ADJ
gujaf-361	273	20	involvement	involvement	NOUN
gujaf-361	273	21	.	.	PUNCT
gujaf-361	274	1	academy	academy	PROPN
gujaf-361	274	2	of	of	ADP
gujaf-361	274	3	management	management	PROPN
gujaf-361	274	4	journal	journal	NOUN
gujaf-361	274	5	,	,	PUNCT
gujaf-361	274	6	22(3	22(3	NUM
gujaf-361	274	7	)	)	PUNCT
gujaf-361	274	8	,	,	PUNCT
gujaf-361	274	9	501	501	NUM
gujaf-361	274	10	-	-	SYM
gujaf-361	274	11	515	515	NUM
gujaf-361	274	12	.	.	PUNCT
gujaf-361	275	1	abilasha	abilasha	PROPN
gujaf-361	275	2	,	,	PUNCT
gujaf-361	275	3	n.	n.	PROPN
gujaf-361	275	4	&	&	CCONJ
gujaf-361	275	5	madhu	madhu	PROPN
gujaf-361	275	6	t.	t.	PROPN
gujaf-361	275	7	(	(	PUNCT
gujaf-361	275	8	2019	2019	NUM
gujaf-361	275	9	)	)	PUNCT
gujaf-361	275	10	.	.	PUNCT
gujaf-361	276	1	impact	impact	NOUN
gujaf-361	276	2	of	of	ADP
gujaf-361	276	3	corporate	corporate	ADJ
gujaf-361	276	4	social	social	ADJ
gujaf-361	276	5	responsibilities	responsibility	NOUN
gujaf-361	276	6	on	on	ADP
gujaf-361	276	7	financial	financial	ADJ
gujaf-361	276	8	performance.the	performance.the	PRON
gujaf-361	276	9	journal	journal	NOUN
gujaf-361	276	10	of	of	ADP
gujaf-361	276	11	economics	economic	NOUN
gujaf-361	276	12	and	and	CCONJ
gujaf-361	276	13	finance	finance	NOUN
gujaf-361	276	14	(	(	PUNCT
gujaf-361	276	15	iosr	iosr	NOUN
gujaf-361	276	16	-	-	PUNCT
gujaf-361	276	17	jef	jef	NOUN
gujaf-361	276	18	)	)	PUNCT
gujaf-361	276	19	e	e	NOUN
gujaf-361	276	20	-	-	NOUN
gujaf-361	276	21	issn:2278	issn:2278	NOUN
gujaf-361	276	22	-	-	PUNCT
gujaf-361	276	23	478x	478x	NOUN
gujaf-361	276	24	,	,	PUNCT
gujaf-361	276	25	p-10	p-10	X
gujaf-361	276	26	(	(	PUNCT
gujaf-361	276	27	2	2	NUM
gujaf-361	276	28	)	)	PUNCT
gujaf-361	276	29	(	(	PUNCT
gujaf-361	276	30	march	march	PROPN
gujaf-361	276	31	april	april	PROPN
gujaf-361	276	32	2019)-2319	2019)-2319	NUM
gujaf-361	276	33	-	-	PUNCT
gujaf-361	276	34	5933	5933	NUM
gujaf-361	276	35	pp4955.www.iosrjournals.org	pp4955.www.iosrjournals.org	NOUN
gujaf-361	276	36	.	.	PUNCT
gujaf-361	277	1	acter	acter	PROPN
gujaf-361	277	2	,	,	PUNCT
gujaf-361	277	3	a.	a.	PROPN
gujaf-361	277	4	&	&	CCONJ
gujaf-361	277	5	mahmud	mahmud	PROPN
gujaf-361	277	6	,	,	PUNCT
gujaf-361	277	7	k.	k.	PROPN
gujaf-361	277	8	(	(	PUNCT
gujaf-361	277	9	2014	2014	NUM
gujaf-361	277	10	)	)	PUNCT
gujaf-361	277	11	.	.	PUNCT
gujaf-361	278	1	liquidity	liquidity	NOUN
gujaf-361	278	2	-	-	PUNCT
gujaf-361	278	3	profitability	profitability	NOUN
gujaf-361	278	4	relationship	relationship	NOUN
gujaf-361	278	5	in	in	ADP
gujaf-361	278	6	bangladesh	bangladesh	PROPN
gujaf-361	278	7	banking	banking	NOUN
gujaf-361	278	8	industry.international	industry.international	PROPN
gujaf-361	278	9	journal	journal	NOUN
gujaf-361	278	10	of	of	ADP
gujaf-361	278	11	empirical	empirical	ADJ
gujaf-361	278	12	finance	finance	NOUN
gujaf-361	278	13	.	.	PUNCT
gujaf-361	279	1	2(4	2(4	NUM
gujaf-361	279	2	):	):	PUNCT
gujaf-361	279	3	143	143	NUM
gujaf-361	279	4	-	-	SYM
gujaf-361	279	5	151	151	NUM
gujaf-361	279	6	.	.	PUNCT
gujaf-361	280	1	adam	adam	PROPN
gujaf-361	280	2	,	,	PUNCT
gujaf-361	280	3	y.	y.	PROPN
gujaf-361	280	4	&	&	CCONJ
gujaf-361	280	5	hussaini	hussaini	PROPN
gujaf-361	280	6	b.	b.	PROPN
gujaf-361	281	1	(	(	PUNCT
gujaf-361	281	2	2015).working	2015).worke	VERB
gujaf-361	281	3	capital	capital	NOUN
gujaf-361	281	4	management	management	NOUN
gujaf-361	281	5	and	and	CCONJ
gujaf-361	281	6	financial	financial	ADJ
gujaf-361	281	7	performance	performance	NOUN
gujaf-361	281	8	of	of	ADP
gujaf-361	281	9	deposit	deposit	NOUN
gujaf-361	281	10	money	money	NOUN
gujaf-361	281	11	banks	bank	NOUN
gujaf-361	281	12	in	in	ADP
gujaf-361	281	13	nigeria.journal	nigeria.journal	NUM
gujaf-361	281	14	of	of	ADP
gujaf-361	281	15	books	book	NOUN
gujaf-361	281	16	,	,	PUNCT
gujaf-361	281	17	hostling	hostle	VERB
gujaf-361	281	18	–	–	PUNCT
gujaf-361	281	19	conference	conference	NOUN
gujaf-361	281	20	and	and	CCONJ
gujaf-361	281	21	workshop	workshop	NOUN
gujaf-361	281	22	,	,	PUNCT
gujaf-361	281	23	6	6	NUM
gujaf-361	281	24	(	(	PUNCT
gujaf-361	281	25	16	16	NUM
gujaf-361	281	26	)	)	PUNCT
gujaf-361	281	27	.	.	PUNCT
gujaf-361	282	1	adegbie	adegbie	PROPN
gujaf-361	282	2	,	,	PUNCT
gujaf-361	282	3	f.f	f.f	PROPN
gujaf-361	282	4	,	,	PUNCT
gujaf-361	282	5	&	&	CCONJ
gujaf-361	282	6	dada	dada	PROPN
gujaf-361	282	7	o.t	o.t	PROPN
gujaf-361	282	8	.	.	PUNCT
gujaf-361	282	9	(	(	PUNCT
gujaf-361	282	10	2018	2018	NUM
gujaf-361	282	11	)	)	PUNCT
gujaf-361	282	12	.	.	PUNCT
gujaf-361	283	1	risk	risk	NOUN
gujaf-361	283	2	assets	asset	NOUN
gujaf-361	283	3	management	management	NOUN
gujaf-361	283	4	,	,	PUNCT
gujaf-361	283	5	liquidity	liquidity	NOUN
gujaf-361	283	6	management	management	NOUN
gujaf-361	283	7	and	and	CCONJ
gujaf-361	283	8	sustainable	sustainable	ADJ
gujaf-361	283	9	performance	performance	NOUN
gujaf-361	283	10	in	in	ADP
gujaf-361	283	11	nigeria	nigeria	PROPN
gujaf-361	283	12	deposit	deposit	NOUN
gujaf-361	283	13	money	money	NOUN
gujaf-361	283	14	banks	bank	NOUN
gujaf-361	283	15	.	.	PUNCT
gujaf-361	284	1	international	international	ADJ
gujaf-361	284	2	journal	journal	NOUN
gujaf-361	284	3	of	of	ADP
gujaf-361	284	4	accounting	accounting	NOUN
gujaf-361	284	5	research	research	NOUN
gujaf-361	284	6	.	.	PUNCT
gujaf-361	285	1	do1.10.35248/2472	do1.10.35248/2472	X
gujaf-361	285	2	-	-	PUNCT
gujaf-361	285	3	114x.18.6.178	114x.18.6.178	NOUN
gujaf-361	285	4	.	.	PUNCT
gujaf-361	286	1	akenga	akenga	PROPN
gujaf-361	286	2	,	,	PUNCT
gujaf-361	286	3	g.	g.	PROPN
gujaf-361	286	4	(	(	PUNCT
gujaf-361	286	5	2015	2015	NUM
gujaf-361	286	6	)	)	PUNCT
gujaf-361	286	7	;	;	PUNCT
gujaf-361	286	8	effect	effect	NOUN
gujaf-361	286	9	of	of	ADP
gujaf-361	286	10	liquidity	liquidity	NOUN
gujaf-361	286	11	on	on	ADP
gujaf-361	286	12	financial	financial	ADJ
gujaf-361	286	13	performance	performance	NOUN
gujaf-361	286	14	of	of	ADP
gujaf-361	286	15	firms	firm	NOUN
gujaf-361	286	16	listed	list	VERB
gujaf-361	286	17	at	at	ADP
gujaf-361	286	18	the	the	DET
gujaf-361	286	19	nairobi	nairobi	PROPN
gujaf-361	286	20	,	,	PUNCT
gujaf-361	286	21	security	security	NOUN
gujaf-361	286	22	exchange	exchange	NOUN
gujaf-361	286	23	,	,	PUNCT
gujaf-361	286	24	kenya	kenya	PROPN
gujaf-361	286	25	.	.	PUNCT
gujaf-361	287	1	international	international	ADJ
gujaf-361	287	2	journal	journal	PROPN
gujaf-361	287	3	of	of	ADP
gujaf-361	287	4	science	science	NOUN
gujaf-361	287	5	and	and	CCONJ
gujaf-361	287	6	research	research	NOUN
gujaf-361	287	7	(	(	PUNCT
gujaf-361	287	8	ijsr	ijsr	PROPN
gujaf-361	287	9	)	)	PUNCT
gujaf-361	287	10	,	,	PUNCT
gujaf-361	287	11	issn	issn	PROPN
gujaf-361	287	12	(	(	PUNCT
gujaf-361	287	13	online	online	ADJ
gujaf-361	287	14	):	):	PUNCT
gujaf-361	287	15	2319	2319	NUM
gujaf-361	287	16	-	-	SYM
gujaf-361	287	17	7064	7064	NUM
gujaf-361	287	18	.	.	PUNCT
gujaf-361	288	1	ali	ali	PROPN
gujaf-361	288	2	m.m	m.m	PROPN
gujaf-361	288	3	.	.	PROPN
gujaf-361	288	4	,	,	PUNCT
gujaf-361	288	5	hussin	hussin	PROPN
gujaf-361	288	6	n.n.y	n.n.y	PROPN
gujaf-361	288	7	.	.	PUNCT
gujaf-361	288	8	&	&	CCONJ
gujaf-361	288	9	ghani	ghani	PROPN
gujaf-361	288	10	e.k	e.k	PROPN
gujaf-361	288	11	.	.	PROPN
gujaf-361	288	12	(	(	PUNCT
gujaf-361	288	13	2019	2019	NUM
gujaf-361	288	14	)	)	PUNCT
gujaf-361	288	15	.	.	PUNCT
gujaf-361	289	1	liquidity	liquidity	NOUN
gujaf-361	289	2	,	,	PUNCT
gujaf-361	289	3	growth	growth	NOUN
gujaf-361	289	4	and	and	CCONJ
gujaf-361	289	5	profitability	profitability	NOUN
gujaf-361	289	6	of	of	ADP
gujaf-361	289	7	non	non	ADJ
gujaf-361	289	8	-	-	ADJ
gujaf-361	289	9	financial	financial	ADJ
gujaf-361	289	10	public	public	NOUN
gujaf-361	289	11	listed	list	VERB
gujaf-361	289	12	in	in	ADP
gujaf-361	289	13	malaysia	malaysia	PROPN
gujaf-361	289	14	.	.	PUNCT
gujaf-361	290	1	international	international	ADJ
gujaf-361	290	2	journal	journal	PROPN
gujaf-361	290	3	on	on	ADP
gujaf-361	290	4	financial	financial	ADJ
gujaf-361	290	5	research	research	NOUN
gujaf-361	290	6	,	,	PUNCT
gujaf-361	290	7	10(3	10(3	NUM
gujaf-361	290	8	)	)	PUNCT
gujaf-361	290	9	.	.	PUNCT
gujaf-361	291	1	basel	basel	PROPN
gujaf-361	291	2	committee	committee	PROPN
gujaf-361	291	3	on	on	ADP
gujaf-361	291	4	banking	banking	NOUN
gujaf-361	291	5	supervision	supervision	NOUN
gujaf-361	291	6	,	,	PUNCT
gujaf-361	291	7	(	(	PUNCT
gujaf-361	291	8	2013	2013	NUM
gujaf-361	291	9	)	)	PUNCT
gujaf-361	291	10	,	,	PUNCT
gujaf-361	291	11	regulatory	regulatory	ADJ
gujaf-361	291	12	consistence	consistence	NOUN
gujaf-361	291	13	assessment	assessment	NOUN
gujaf-361	291	14	programme	programme	NOUN
gujaf-361	291	15	,	,	PUNCT
gujaf-361	291	16	retrieved	retrieve	VERB
gujaf-361	291	17	via	via	ADP
gujaf-361	291	18	:	:	PUNCT
gujaf-361	291	19	www.bis.org/bcbs	www.bis.org/bcbs	PROPN
gujaf-361	291	20	amaliah	amaliah	PROPN
gujaf-361	291	21	r.s	r.s	PROPN
gujaf-361	291	22	&	&	CCONJ
gujaf-361	291	23	hassan	hassan	PROPN
gujaf-361	291	24	h.h	h.h	PROPN
gujaf-361	291	25	(	(	PUNCT
gujaf-361	291	26	2019).the	2019).the	DET
gujaf-361	291	27	relationship	relationship	NOUN
gujaf-361	291	28	between	between	ADP
gujaf-361	291	29	bank	bank	NOUN
gujaf-361	291	30	’s	’s	PART
gujaf-361	291	31	credit	credit	NOUN
gujaf-361	291	32	risk	risk	NOUN
gujaf-361	291	33	,	,	PUNCT
gujaf-361	291	34	liquidity	liquidity	NOUN
gujaf-361	291	35	and	and	CCONJ
gujaf-361	291	36	capital	capital	NOUN
gujaf-361	291	37	adequacy	adequacy	NOUN
gujaf-361	291	38	toward	toward	ADP
gujaf-361	291	39	its	its	PRON
gujaf-361	291	40	profitability	profitability	NOUN
gujaf-361	291	41	in	in	ADP
gujaf-361	291	42	indonesia.international	indonesia.international	PROPN
gujaf-361	291	43	journal	journal	NOUN
gujaf-361	291	44	of	of	ADP
gujaf-361	291	45	recent	recent	ADJ
gujaf-361	291	46	technology	technology	NOUN
gujaf-361	291	47	and	and	CCONJ
gujaf-361	291	48	engineering	engineering	NOUN
gujaf-361	291	49	(	(	PUNCT
gujaf-361	291	50	ijrte	ijrte	NOUN
gujaf-361	291	51	)	)	PUNCT
gujaf-361	291	52	.	.	PUNCT
gujaf-361	292	1	7(55	7(55	NUM
gujaf-361	292	2	)	)	PUNCT
gujaf-361	292	3	.	.	PUNCT
gujaf-361	293	1	chimkono	chimkono	PROPN
gujaf-361	293	2	e.e	e.e	PROPN
gujaf-361	293	3	.	.	PROPN
gujaf-361	293	4	,	,	PUNCT
gujaf-361	293	5	muturi	muturi	PROPN
gujaf-361	293	6	w.	w.	PROPN
gujaf-361	293	7	&	&	CCONJ
gujaf-361	293	8	njeru	njeru	PROPN
gujaf-361	293	9	a.	a.	PROPN
gujaf-361	293	10	(	(	PUNCT
gujaf-361	293	11	2016).effect	2016).effect	NUM
gujaf-361	293	12	of	of	ADP
gujaf-361	293	13	non	non	ADJ
gujaf-361	293	14	-	-	ADJ
gujaf-361	293	15	performing	performing	ADJ
gujaf-361	293	16	loans	loan	NOUN
gujaf-361	293	17	and	and	CCONJ
gujaf-361	293	18	other	other	ADJ
gujaf-361	293	19	factors	factor	NOUN
gujaf-361	293	20	on	on	ADP
gujaf-361	293	21	performance	performance	NOUN
gujaf-361	293	22	of	of	ADP
gujaf-361	293	23	commercial	commercial	ADJ
gujaf-361	293	24	banks	bank	NOUN
gujaf-361	293	25	in	in	ADP
gujaf-361	293	26	malawi.internationaljournal	malawi.internationaljournal	PROPN
gujaf-361	293	27	of	of	ADP
gujaf-361	293	28	economics	economic	NOUN
gujaf-361	293	29	,	,	PUNCT
gujaf-361	293	30	commerce	commerce	NOUN
gujaf-361	293	31	and	and	CCONJ
gujaf-361	293	32	management	management	NOUN
gujaf-361	293	33	.	.	PUNCT
gujaf-361	294	1	4(2),2348	4(2),2348	ADJ
gujaf-361	294	2	-	-	PUNCT
gujaf-361	294	3	0386	0386	NUM
gujaf-361	294	4	.	.	PUNCT
gujaf-361	295	1	coronation	coronation	NOUN
gujaf-361	295	2	registrars	registrar	NOUN
gujaf-361	295	3	limited	limit	VERB
gujaf-361	295	4	,	,	PUNCT
gujaf-361	295	5	(	(	PUNCT
gujaf-361	295	6	2022	2022	NUM
gujaf-361	295	7	)	)	PUNCT
gujaf-361	295	8	,	,	PUNCT
gujaf-361	295	9	coronation	coronation	NOUN
gujaf-361	295	10	research	research	NOUN
gujaf-361	295	11	daily	daily	ADJ
gujaf-361	295	12	insights	insight	NOUN
gujaf-361	295	13	,	,	PUNCT
gujaf-361	295	14	retrieved	retrieve	VERB
gujaf-361	295	15	via:info@coronationregistrars.com	via:info@coronationregistrars.com	NOUN
gujaf-361	295	16	.	.	PUNCT
gujaf-361	296	1	corporate	corporate	ADJ
gujaf-361	296	2	finance	finance	PROPN
gujaf-361	296	3	institute	institute	PROPN
gujaf-361	296	4	(	(	PUNCT
gujaf-361	296	5	cfi	cfi	PROPN
gujaf-361	296	6	)	)	PUNCT
gujaf-361	296	7	,	,	PUNCT
gujaf-361	296	8	(	(	PUNCT
gujaf-361	296	9	2022	2022	NUM
gujaf-361	296	10	)	)	PUNCT
gujaf-361	296	11	.	.	PUNCT
gujaf-361	297	1	a	a	DET
gujaf-361	297	2	complete	complete	ADJ
gujaf-361	297	3	evaluation	evaluation	NOUN
gujaf-361	297	4	of	of	ADP
gujaf-361	297	5	a	a	DET
gujaf-361	297	6	company	company	NOUN
gujaf-361	297	7	’s	’s	PART
gujaf-361	297	8	overall	overall	ADJ
gujaf-361	297	9	standing	stand	VERB
gujaf-361	297	10	in	in	ADP
gujaf-361	297	11	categories	category	NOUN
gujaf-361	297	12	such	such	ADJ
gujaf-361	297	13	as	as	ADP
gujaf-361	297	14	assets	asset	NOUN
gujaf-361	297	15	,	,	PUNCT
gujaf-361	297	16	liabilities	liability	NOUN
gujaf-361	297	17	,	,	PUNCT
gujaf-361	297	18	equity	equity	NOUN
gujaf-361	297	19	,	,	PUNCT
gujaf-361	297	20	expenses	expense	NOUN
gujaf-361	297	21	,	,	PUNCT
gujaf-361	297	22	revenue	revenue	NOUN
gujaf-361	297	23	and	and	CCONJ
gujaf-361	297	24	overall	overall	ADJ
gujaf-361	297	25	http://www.iosrjournals.org/	http://www.iosrjournals.org/	X
gujaf-361	297	26	http://www.bis.org/bcbs	http://www.bis.org/bcbs	X
gujaf-361	297	27	gusau	gusau	ADJ
gujaf-361	297	28	journal	journal	NOUN
gujaf-361	297	29	of	of	ADP
gujaf-361	297	30	accounting	accounting	NOUN
gujaf-361	297	31	and	and	CCONJ
gujaf-361	297	32	finance	finance	NOUN
gujaf-361	297	33	,	,	PUNCT
gujaf-361	297	34	vol	vol	NOUN
gujaf-361	297	35	.	.	PROPN
gujaf-361	297	36	5	5	NUM
gujaf-361	297	37	,	,	PUNCT
gujaf-361	297	38	issue	issue	NOUN
gujaf-361	297	39	1	1	NUM
gujaf-361	297	40	,	,	PUNCT
gujaf-361	297	41	april	april	PROPN
gujaf-361	297	42	,	,	PUNCT
gujaf-361	297	43	2024	2024	NUM
gujaf-361	297	44	104	104	NUM
gujaf-361	297	45	profitability.retrieved	profitability.retrieve	VERB
gujaf-361	297	46	:	:	PUNCT
gujaf-361	297	47	https://corporatefinanceinstitute.com	https://corporatefinanceinstitute.com	X
gujaf-361	297	48	/	/	SYM
gujaf-361	297	49	resources	resource	NOUN
gujaf-361	297	50	/	/	SYM
gujaf-361	297	51	kno	kno	PROPN
gujaf-361	297	52	wledge	wledge	NOUN
gujaf-361	297	53	/	/	SYM
gujaf-361	297	54	finance	finance	NOUN
gujaf-361	297	55	/	/	SYM
gujaf-361	297	56	financial	financial	ADJ
gujaf-361	297	57	-	-	PUNCT
gujaf-361	297	58	performance	performance	NOUN
gujaf-361	297	59	.	.	PUNCT
gujaf-361	298	1	daniel	daniel	PROPN
gujaf-361	298	2	b.	b.	PROPN
gujaf-361	298	3	e	e	PROPN
gujaf-361	298	4	(	(	PUNCT
gujaf-361	298	5	2018	2018	NUM
gujaf-361	298	6	)	)	PUNCT
gujaf-361	298	7	.	.	PUNCT
gujaf-361	299	1	survival	survival	NOUN
gujaf-361	299	2	,	,	PUNCT
gujaf-361	299	3	growth	growth	NOUN
gujaf-361	299	4	,	,	PUNCT
gujaf-361	299	5	sustainability	sustainability	NOUN
gujaf-361	299	6	,	,	PUNCT
gujaf-361	299	7	liquidity	liquidity	NOUN
gujaf-361	299	8	management	management	NOUN
gujaf-361	299	9	and	and	CCONJ
gujaf-361	299	10	performance	performance	NOUN
gujaf-361	299	11	of	of	ADP
gujaf-361	299	12	deposit	deposit	NOUN
gujaf-361	299	13	money	money	NOUN
gujaf-361	299	14	banks	bank	NOUN
gujaf-361	299	15	in	in	ADP
gujaf-361	299	16	nigeria	nigeria	PROPN
gujaf-361	299	17	.	.	PUNCT
gujaf-361	300	1	international	international	ADJ
gujaf-361	300	2	journal	journal	PROPN
gujaf-361	300	3	of	of	ADP
gujaf-361	300	4	economics	economic	NOUN
gujaf-361	300	5	,	,	PUNCT
gujaf-361	300	6	finance	finance	NOUN
gujaf-361	300	7	and	and	CCONJ
gujaf-361	300	8	management	management	NOUN
gujaf-361	300	9	science	science	NOUN
gujaf-361	300	10	,	,	PUNCT
gujaf-361	300	11	2.5(3):146	2.5(3):146	NUM
gujaf-361	300	12	-	-	SYM
gujaf-361	300	13	161	161	NUM
gujaf-361	300	14	,	,	PUNCT
gujaf-361	300	15	issn	issn	PROPN
gujaf-361	300	16	(	(	PUNCT
gujaf-361	300	17	online):2326	online):2326	PROPN
gujaf-361	300	18	-	-	PUNCT
gujaf-361	300	19	9561	9561	NUM
gujaf-361	300	20	,	,	PUNCT
gujaf-361	300	21	issn	issn	PROPN
gujaf-361	300	22	(	(	PUNCT
gujaf-361	300	23	print):2326	print):2326	NOUN
gujaf-361	300	24	-	-	PUNCT
gujaf-361	300	25	9553	9553	NUM
gujaf-361	300	26	.	.	PUNCT
gujaf-361	301	1	daniel	daniel	PROPN
gujaf-361	301	2	b.e	b.e	PROPN
gujaf-361	301	3	(	(	PUNCT
gujaf-361	301	4	2017	2017	NUM
gujaf-361	301	5	)	)	PUNCT
gujaf-361	301	6	.	.	PUNCT
gujaf-361	302	1	liquidity	liquidity	NOUN
gujaf-361	302	2	management	management	NOUN
gujaf-361	302	3	and	and	CCONJ
gujaf-361	302	4	performance	performance	NOUN
gujaf-361	302	5	of	of	ADP
gujaf-361	302	6	deposit	deposit	NOUN
gujaf-361	302	7	money	money	NOUN
gujaf-361	302	8	banks	bank	NOUN
gujaf-361	302	9	in	in	ADP
gujaf-361	302	10	nigeria	nigeria	PROPN
gujaf-361	302	11	(	(	PUNCT
gujaf-361	302	12	1986	1986	NUM
gujaf-361	302	13	-	-	SYM
gujaf-361	302	14	2011	2011	NUM
gujaf-361	302	15	):	):	PUNCT
gujaf-361	302	16	an	an	DET
gujaf-361	302	17	investigation	investigation	NOUN
gujaf-361	302	18	.	.	PUNCT
gujaf-361	303	1	international	international	ADJ
gujaf-361	303	2	journal	journal	PROPN
gujaf-361	303	3	of	of	ADP
gujaf-361	303	4	economics	economic	NOUN
gujaf-361	303	5	,	,	PUNCT
gujaf-361	303	6	finance	finance	NOUN
gujaf-361	303	7	and	and	CCONJ
gujaf-361	303	8	management	management	NOUN
gujaf-361	303	9	science	science	NOUN
gujaf-361	303	10	,	,	PUNCT
gujaf-361	303	11	issn	issn	PROPN
gujaf-361	303	12	:	:	PUNCT
gujaf-361	303	13	2326	2326	NUM
gujaf-361	303	14	-	-	SYM
gujaf-361	303	15	9553	9553	NUM
gujaf-361	303	16	(	(	PUNCT
gujaf-361	303	17	print	print	NOUN
gujaf-361	303	18	)	)	PUNCT
gujaf-361	303	19	,	,	PUNCT
gujaf-361	303	20	issn	issn	PROPN
gujaf-361	303	21	:	:	PUNCT
gujaf-361	303	22	2326	2326	NUM
gujaf-361	303	23	-	-	SYM
gujaf-361	303	24	9561	9561	NUM
gujaf-361	303	25	(	(	PUNCT
gujaf-361	303	26	online	online	ADJ
gujaf-361	303	27	)	)	PUNCT
gujaf-361	303	28	,	,	PUNCT
gujaf-361	303	29	5930:146	5930:146	NUM
gujaf-361	303	30	-	-	SYM
gujaf-361	303	31	161	161	NUM
gujaf-361	303	32	.	.	PUNCT
gujaf-361	304	1	samreen	samreen	VERB
gujaf-361	304	2	f.a	f.a	PROPN
gujaf-361	304	3	.	.	PROPN
gujaf-361	304	4	&	&	CCONJ
gujaf-361	304	5	samreen	samreen	PROPN
gujaf-361	304	6	l.	l.	PROPN
gujaf-361	304	7	(	(	PUNCT
gujaf-361	304	8	2015).the	2015).the	DET
gujaf-361	304	9	impact	impact	NOUN
gujaf-361	304	10	of	of	ADP
gujaf-361	304	11	change	change	NOUN
gujaf-361	304	12	in	in	ADP
gujaf-361	304	13	reserve	reserve	NOUN
gujaf-361	304	14	requirement	requirement	NOUN
gujaf-361	304	15	on	on	ADP
gujaf-361	304	16	banks	bank	NOUN
gujaf-361	304	17	’	'	PUNCT
gujaf-361	304	18	profitability.a	profitability.a	ADV
gujaf-361	304	19	case	case	NOUN
gujaf-361	304	20	of	of	ADP
gujaf-361	304	21	banks	bank	NOUN
gujaf-361	304	22	in	in	ADP
gujaf-361	304	23	pakistan.europeanjournal	pakistan.europeanjournal	PROPN
gujaf-361	304	24	of	of	ADP
gujaf-361	304	25	business	business	NOUN
gujaf-361	304	26	management	management	NOUN
gujaf-361	304	27	,	,	PUNCT
gujaf-361	304	28	17(31	17(31	NUM
gujaf-361	304	29	)	)	PUNCT
gujaf-361	304	30	,	,	PUNCT
gujaf-361	304	31	25	25	NUM
gujaf-361	304	32	-	-	SYM
gujaf-361	304	33	31	31	NUM
gujaf-361	304	34	..	..	PUNCT
gujaf-361	304	35	hongli	hongli	PROPN
gujaf-361	304	36	,	,	PUNCT
gujaf-361	304	37	j.	j.	PROPN
gujaf-361	304	38	,	,	PUNCT
gujaf-361	304	39	ajorsu	ajorsu	PROPN
gujaf-361	304	40	,	,	PUNCT
gujaf-361	304	41	e.s	e.s	PROPN
gujaf-361	304	42	.	.	PROPN
gujaf-361	304	43	&	&	CCONJ
gujaf-361	304	44	bakpa	bakpa	PROPN
gujaf-361	304	45	e.k	e.k	PROPN
gujaf-361	304	46	.	.	PROPN
gujaf-361	304	47	(	(	PUNCT
gujaf-361	304	48	2019	2019	NUM
gujaf-361	304	49	)	)	PUNCT
gujaf-361	304	50	.	.	PUNCT
gujaf-361	305	1	the	the	DET
gujaf-361	305	2	effect	effect	NOUN
gujaf-361	305	3	of	of	ADP
gujaf-361	305	4	liquidity	liquidity	NOUN
gujaf-361	305	5	and	and	CCONJ
gujaf-361	305	6	financial	financial	ADJ
gujaf-361	305	7	leverage	leverage	NOUN
gujaf-361	305	8	on	on	ADP
gujaf-361	305	9	firm	firm	ADJ
gujaf-361	305	10	performance	performance	NOUN
gujaf-361	305	11	:	:	PUNCT
gujaf-361	305	12	evidence	evidence	NOUN
gujaf-361	305	13	from	from	ADP
gujaf-361	305	14	manufacturing	manufacture	VERB
gujaf-361	305	15	firms	firm	NOUN
gujaf-361	305	16	on	on	ADP
gujaf-361	305	17	the	the	DET
gujaf-361	305	18	ghana	ghana	PROPN
gujaf-361	305	19	stock	stock	PROPN
gujaf-361	305	20	exchange	exchange	PROPN
gujaf-361	305	21	.	.	PUNCT
gujaf-361	306	1	research	research	NOUN
gujaf-361	306	2	journal	journal	PROPN
gujaf-361	306	3	of	of	ADP
gujaf-361	306	4	finance	finance	NOUN
gujaf-361	306	5	of	of	ADP
gujaf-361	306	6	accounting	accounting	NOUN
gujaf-361	306	7	,	,	PUNCT
gujaf-361	306	8	10(8	10(8	NOUN
gujaf-361	306	9	)	)	PUNCT
gujaf-361	306	10	,	,	PUNCT
gujaf-361	306	11	2222	2222	NUM
gujaf-361	306	12	-	-	SYM
gujaf-361	306	13	1697	1697	NUM
gujaf-361	306	14	,	,	PUNCT
gujaf-361	306	15	2222	2222	NUM
gujaf-361	306	16	-	-	SYM
gujaf-361	306	17	2847	2847	NUM
gujaf-361	306	18	(	(	PUNCT
gujaf-361	306	19	online	online	ADJ
gujaf-361	306	20	)	)	PUNCT
gujaf-361	306	21	.	.	PUNCT
gujaf-361	307	1	ibe	ibe	PROPN
gujaf-361	307	2	,	,	PUNCT
gujaf-361	307	3	s.o	s.o	PROPN
gujaf-361	307	4	(	(	PUNCT
gujaf-361	307	5	2013	2013	NUM
gujaf-361	307	6	)	)	PUNCT
gujaf-361	307	7	.	.	PUNCT
gujaf-361	308	1	the	the	DET
gujaf-361	308	2	effect	effect	NOUN
gujaf-361	308	3	of	of	ADP
gujaf-361	308	4	liquidity	liquidity	NOUN
gujaf-361	308	5	management	management	NOUN
gujaf-361	308	6	on	on	ADP
gujaf-361	308	7	the	the	DET
gujaf-361	308	8	profitability	profitability	NOUN
gujaf-361	308	9	of	of	ADP
gujaf-361	308	10	banks	bank	NOUN
gujaf-361	308	11	in	in	ADP
gujaf-361	308	12	nigeria	nigeria	PROPN
gujaf-361	308	13	.	.	PUNCT
gujaf-361	309	1	journal	journal	PROPN
gujaf-361	309	2	of	of	ADP
gujaf-361	309	3	finance	finance	NOUN
gujaf-361	309	4	and	and	CCONJ
gujaf-361	309	5	banks	bank	NOUN
gujaf-361	309	6	in	in	ADP
gujaf-361	309	7	nigeria	nigeria	PROPN
gujaf-361	309	8	,	,	PUNCT
gujaf-361	309	9	1(1	1(1	NUM
gujaf-361	309	10	)	)	PUNCT
gujaf-361	309	11	,	,	PUNCT
gujaf-361	309	12	37	37	NUM
gujaf-361	309	13	-	-	SYM
gujaf-361	309	14	48	48	NUM
gujaf-361	309	15	.	.	PUNCT
gujaf-361	310	1	ibrahim	ibrahim	PROPN
gujaf-361	310	2	m.f	m.f	PROPN
gujaf-361	310	3	,	,	PUNCT
gujaf-361	310	4	terzungwe	terzungwe	PROPN
gujaf-361	310	5	n.	n.	PROPN
gujaf-361	310	6	&	&	CCONJ
gujaf-361	310	7	lateef	lateef	PROPN
gujaf-361	310	8	o.m	o.m	PROPN
gujaf-361	310	9	,	,	PUNCT
gujaf-361	310	10	(	(	PUNCT
gujaf-361	310	11	2020	2020	NUM
gujaf-361	310	12	)	)	PUNCT
gujaf-361	310	13	.	.	PUNCT
gujaf-361	311	1	financial	financial	ADJ
gujaf-361	311	2	risk	risk	NOUN
gujaf-361	311	3	and	and	CCONJ
gujaf-361	311	4	financial	financial	ADJ
gujaf-361	311	5	performance	performance	NOUN
gujaf-361	311	6	of	of	ADP
gujaf-361	311	7	listed	list	VERB
gujaf-361	311	8	insurance	insurance	NOUN
gujaf-361	311	9	companies	company	NOUN
gujaf-361	311	10	in	in	ADP
gujaf-361	311	11	nigeria	nigeria	PROPN
gujaf-361	311	12	.	.	PUNCT
gujaf-361	312	1	european	european	PROPN
gujaf-361	312	2	journal	journal	PROPN
gujaf-361	312	3	of	of	ADP
gujaf-361	312	4	business	business	NOUN
gujaf-361	312	5	and	and	CCONJ
gujaf-361	312	6	management	management	NOUN
gujaf-361	312	7	,	,	PUNCT
gujaf-361	312	8	issn	issn	PROPN
gujaf-361	312	9	222	222	NUM
gujaf-361	312	10	-	-	PUNCT
gujaf-361	312	11	1905.5(3	1905.5(3	NUM
gujaf-361	312	12	)	)	PUNCT
gujaf-361	312	13	,	,	PUNCT
gujaf-361	312	14	141	141	NUM
gujaf-361	312	15	-	-	SYM
gujaf-361	312	16	148	148	NUM
gujaf-361	312	17	.	.	PUNCT
gujaf-361	313	1	ironkwe	ironkwe	PROPN
gujaf-361	313	2	u.i	u.i	PROPN
gujaf-361	313	3	&	&	CCONJ
gujaf-361	313	4	osaat.a.s	osaat.a.s	PROPN
gujaf-361	313	5	(	(	PUNCT
gujaf-361	313	6	2019	2019	NUM
gujaf-361	313	7	)	)	PUNCT
gujaf-361	313	8	.	.	PUNCT
gujaf-361	314	1	risk	risk	NOUN
gujaf-361	314	2	management	management	NOUN
gujaf-361	314	3	and	and	CCONJ
gujaf-361	314	4	financial	financial	ADJ
gujaf-361	314	5	performance	performance	NOUN
gujaf-361	314	6	of	of	ADP
gujaf-361	314	7	insurance	insurance	NOUN
gujaf-361	314	8	companies	company	NOUN
gujaf-361	314	9	in	in	ADP
gujaf-361	314	10	nigeria	nigeria	PROPN
gujaf-361	314	11	,	,	PUNCT
gujaf-361	314	12	international	international	ADJ
gujaf-361	314	13	journal	journal	NOUN
gujaf-361	314	14	of	of	ADP
gujaf-361	314	15	advanced	advanced	ADJ
gujaf-361	314	16	research	research	NOUN
gujaf-361	314	17	and	and	CCONJ
gujaf-361	314	18	accounting	accounting	NOUN
gujaf-361	314	19	practice	practice	NOUN
gujaf-361	314	20	,	,	PUNCT
gujaf-361	314	21	issn-2488	issn-2488	NOUN
gujaf-361	314	22	-	-	PUNCT
gujaf-361	314	23	9849	9849	NUM
gujaf-361	314	24	,	,	PUNCT
gujaf-361	314	25	vol	vol	NOUN
gujaf-361	314	26	.	.	PUNCT
gujaf-361	314	27	5(4	5(4	NUM
gujaf-361	314	28	)	)	PUNCT
gujaf-361	314	29	,	,	PUNCT
gujaf-361	314	30	18	18	NUM
gujaf-361	314	31	-	-	SYM
gujaf-361	314	32	46	46	NUM
gujaf-361	314	33	kartal	kartal	ADJ
gujaf-361	314	34	d.	d.	NOUN
gujaf-361	314	35	(	(	PUNCT
gujaf-361	314	36	2016).the	2016).the	DET
gujaf-361	314	37	effect	effect	NOUN
gujaf-361	314	38	of	of	ADP
gujaf-361	314	39	liquidity	liquidity	NOUN
gujaf-361	314	40	on	on	ADP
gujaf-361	314	41	financial	financial	ADJ
gujaf-361	314	42	performance	performance	NOUN
gujaf-361	314	43	:	:	PUNCT
gujaf-361	314	44	evidence	evidence	NOUN
gujaf-361	314	45	from	from	ADP
gujaf-361	314	46	turkish	turkish	ADJ
gujaf-361	314	47	retail	retail	ADJ
gujaf-361	314	48	industry	industry	NOUN
gujaf-361	314	49	.	.	PUNCT
gujaf-361	315	1	international	international	ADJ
gujaf-361	315	2	journal	journal	PROPN
gujaf-361	315	3	of	of	ADP
gujaf-361	315	4	economics	economic	NOUN
gujaf-361	315	5	and	and	CCONJ
gujaf-361	315	6	finance	finance	NOUN
gujaf-361	315	7	,	,	PUNCT
gujaf-361	315	8	8(4	8(4	NUM
gujaf-361	315	9	)	)	PUNCT
gujaf-361	315	10	,	,	PUNCT
gujaf-361	315	11	issn	issn	PROPN
gujaf-361	315	12	:	:	PUNCT
gujaf-361	315	13	1916	1916	NUM
gujaf-361	315	14	-	-	PUNCT
gujaf-361	315	15	971x	971x	NOUN
gujaf-361	315	16	,	,	PUNCT
gujaf-361	315	17	e	e	NOUN
gujaf-361	315	18	-	-	NOUN
gujaf-361	315	19	issn-1916	issn-1916	NOUN
gujaf-361	315	20	-	-	PUNCT
gujaf-361	315	21	9728	9728	NUM
gujaf-361	315	22	.	.	PUNCT
gujaf-361	316	1	kaur	kaur	PROPN
gujaf-361	316	2	,	,	PUNCT
gujaf-361	316	3	s.	s.	PROPN
gujaf-361	316	4	&	&	CCONJ
gujaf-361	316	5	skilky	skilky	PROPN
gujaf-361	316	6	,	,	PUNCT
gujaf-361	316	7	j.	j.	PROPN
gujaf-361	316	8	(	(	PUNCT
gujaf-361	316	9	2013).a	2013).a	NUM
gujaf-361	316	10	study	study	NOUN
gujaf-361	316	11	on	on	ADP
gujaf-361	316	12	liquidity	liquidity	NOUN
gujaf-361	316	13	and	and	CCONJ
gujaf-361	316	14	profitability	profitability	NOUN
gujaf-361	316	15	of	of	ADP
gujaf-361	316	16	selected	select	VERB
gujaf-361	316	17	indian	indian	ADJ
gujaf-361	316	18	cement	cement	NOUN
gujaf-361	316	19	companies	company	NOUN
gujaf-361	316	20	,	,	PUNCT
gujaf-361	316	21	modelling	model	VERB
gujaf-361	316	22	approach.international	approach.international	ADJ
gujaf-361	316	23	journal	journal	NOUN
gujaf-361	316	24	of	of	ADP
gujaf-361	316	25	economics	economic	NOUN
gujaf-361	316	26	,	,	PUNCT
gujaf-361	316	27	commerce	commerce	NOUN
gujaf-361	316	28	and	and	CCONJ
gujaf-361	316	29	management	management	NOUN
gujaf-361	316	30	,	,	PUNCT
gujaf-361	316	31	1(1	1(1	NUM
gujaf-361	316	32	)	)	PUNCT
gujaf-361	316	33	,	,	PUNCT
gujaf-361	316	34	35	35	NUM
gujaf-361	316	35	-	-	SYM
gujaf-361	316	36	40	40	NUM
gujaf-361	316	37	.	.	PUNCT
gujaf-361	317	1	khalid	khalid	PROPN
gujaf-361	317	2	s.m	s.m	PROPN
gujaf-361	317	3	,	,	PUNCT
gujaf-361	317	4	rashed	rashed	PROPN
gujaf-361	317	5	md	md	PROPN
gujaf-361	317	6	&	&	CCONJ
gujaf-361	317	7	hossain	hossain	PROPN
gujaf-361	317	8	a.	a.	PROPN
gujaf-361	317	9	(	(	PUNCT
gujaf-361	317	10	2019	2019	NUM
gujaf-361	317	11	)	)	PUNCT
gujaf-361	317	12	.	.	PUNCT
gujaf-361	318	1	the	the	DET
gujaf-361	318	2	impact	impact	NOUN
gujaf-361	318	3	of	of	ADP
gujaf-361	318	4	liquidity	liquidity	NOUN
gujaf-361	318	5	risk	risk	NOUN
gujaf-361	318	6	on	on	ADP
gujaf-361	318	7	banking	banking	NOUN
gujaf-361	318	8	performance	performance	NOUN
gujaf-361	318	9	:	:	PUNCT
gujaf-361	318	10	evidence	evidence	NOUN
gujaf-361	318	11	from	from	ADP
gujaf-361	318	12	the	the	DET
gujaf-361	318	13	emerging	emerge	VERB
gujaf-361	318	14	market	market	NOUN
gujaf-361	318	15	.	.	PUNCT
gujaf-361	319	1	global	global	ADJ
gujaf-361	319	2	journal	journal	PROPN
gujaf-361	319	3	of	of	ADP
gujaf-361	319	4	management	management	NOUN
gujaf-361	319	5	and	and	CCONJ
gujaf-361	319	6	business	business	NOUN
gujaf-361	319	7	research	research	NOUN
gujaf-361	319	8	,	,	PUNCT
gujaf-361	319	9	19	19	NUM
gujaf-361	319	10	(	(	PUNCT
gujaf-361	319	11	1	1	NUM
gujaf-361	319	12	)	)	PUNCT
gujaf-361	319	13	,	,	PUNCT
gujaf-361	319	14	10	10	NUM
gujaf-361	319	15	.	.	PUNCT
gujaf-361	320	1	mishra	mishra	PROPN
gujaf-361	320	2	s.	s.	PROPN
gujaf-361	320	3	&	&	CCONJ
gujaf-361	320	4	pradhan	pradhan	PROPN
gujaf-361	320	5	b.b	b.b	PROPN
gujaf-361	320	6	.	.	PROPN
gujaf-361	321	1	(	(	PUNCT
gujaf-361	321	2	2019).impact	2019).impact	NUM
gujaf-361	321	3	of	of	ADP
gujaf-361	321	4	liquidity	liquidity	NOUN
gujaf-361	321	5	management	management	NOUN
gujaf-361	321	6	on	on	ADP
gujaf-361	321	7	profitability	profitability	NOUN
gujaf-361	321	8	an	an	DET
gujaf-361	321	9	analysis	analysis	NOUN
gujaf-361	321	10	of	of	ADP
gujaf-361	321	11	private	private	ADJ
gujaf-361	321	12	sector	sector	NOUN
gujaf-361	321	13	banks	bank	NOUN
gujaf-361	321	14	in	in	ADP
gujaf-361	321	15	india.revistaespacios	india.revistaespacio	NOUN
gujaf-361	321	16	issn	issn	PROPN
gujaf-361	321	17	07981015	07981015	NUM
gujaf-361	321	18	,	,	PUNCT
gujaf-361	321	19	2019	2019	NUM
gujaf-361	321	20	gusau	gusau	ADJ
gujaf-361	321	21	journal	journal	NOUN
gujaf-361	321	22	of	of	ADP
gujaf-361	321	23	accounting	accounting	NOUN
gujaf-361	321	24	and	and	CCONJ
gujaf-361	321	25	finance	finance	NOUN
gujaf-361	321	26	,	,	PUNCT
gujaf-361	321	27	vol	vol	NOUN
gujaf-361	321	28	.	.	PROPN
gujaf-361	321	29	5	5	NUM
gujaf-361	321	30	,	,	PUNCT
gujaf-361	321	31	issue	issue	NOUN
gujaf-361	321	32	1	1	NUM
gujaf-361	321	33	,	,	PUNCT
gujaf-361	321	34	april	april	PROPN
gujaf-361	321	35	,	,	PUNCT
gujaf-361	321	36	2024	2024	NUM
gujaf-361	321	37	105	105	NUM
gujaf-361	321	38	muhammad	muhammad	PROPN
gujaf-361	321	39	s.n	s.n	PROPN
gujaf-361	321	40	&	&	CCONJ
gujaf-361	321	41	mazhar	mazhar	PROPN
gujaf-361	321	42	a.	a.	PROPN
gujaf-361	322	1	(	(	PUNCT
gujaf-361	322	2	2015).an	2015).an	NUM
gujaf-361	322	3	empirical	empirical	ADJ
gujaf-361	322	4	study	study	NOUN
gujaf-361	322	5	on	on	ADP
gujaf-361	322	6	impact	impact	NOUN
gujaf-361	322	7	of	of	ADP
gujaf-361	322	8	liquidity	liquidity	NOUN
gujaf-361	322	9	risk	risk	NOUN
gujaf-361	322	10	management	management	NOUN
gujaf-361	322	11	on	on	ADP
gujaf-361	322	12	firm	firm	ADJ
gujaf-361	322	13	performance	performance	NOUN
gujaf-361	322	14	in	in	ADP
gujaf-361	322	15	the	the	DET
gujaf-361	322	16	conventional	conventional	ADJ
gujaf-361	322	17	banking	banking	NOUN
gujaf-361	322	18	of	of	ADP
gujaf-361	322	19	pakistan.iosr	pakistan.iosr	PROPN
gujaf-361	322	20	journal	journal	NOUN
gujaf-361	322	21	of	of	ADP
gujaf-361	322	22	business	business	NOUN
gujaf-361	322	23	and	and	CCONJ
gujaf-361	322	24	management	management	NOUN
gujaf-361	322	25	,	,	PUNCT
gujaf-361	322	26	17(2	17(2	NUM
gujaf-361	322	27	)	)	PUNCT
gujaf-361	322	28	,	,	PUNCT
gujaf-361	322	29	issn	issn	PROPN
gujaf-361	322	30	:	:	PUNCT
gujaf-361	322	31	23197668	23197668	NUM
gujaf-361	322	32	.	.	PUNCT
gujaf-361	323	1	nabeel	nabeel	PROPN
gujaf-361	323	2	m.	m.	PROPN
gujaf-361	323	3	&	&	CCONJ
gujaf-361	323	4	hussain	hussain	PROPN
gujaf-361	323	5	m.	m.	PROPN
gujaf-361	323	6	(	(	PUNCT
gujaf-361	323	7	2017).examination	2017).examination	NUM
gujaf-361	323	8	of	of	ADP
gujaf-361	323	9	the	the	DET
gujaf-361	323	10	effect	effect	NOUN
gujaf-361	323	11	of	of	ADP
gujaf-361	323	12	liquidity	liquidity	NOUN
gujaf-361	323	13	management	management	NOUN
gujaf-361	323	14	on	on	ADP
gujaf-361	323	15	profitability	profitability	NOUN
gujaf-361	323	16	in	in	ADP
gujaf-361	323	17	the	the	DET
gujaf-361	323	18	banking	banking	NOUN
gujaf-361	323	19	sector.international	sector.international	ADJ
gujaf-361	323	20	journal	journal	NOUN
gujaf-361	323	21	of	of	ADP
gujaf-361	323	22	business	business	NOUN
gujaf-361	323	23	and	and	CCONJ
gujaf-361	323	24	management	management	NOUN
gujaf-361	323	25	invention	invention	NOUN
gujaf-361	323	26	.	.	PUNCT
gujaf-361	324	1	issn	issn	PROPN
gujaf-361	324	2	(	(	PUNCT
gujaf-361	324	3	online	online	ADJ
gujaf-361	324	4	):	):	PUNCT
gujaf-361	324	5	2319	2319	NUM
gujaf-361	324	6	-	-	SYM
gujaf-361	324	7	8028	8028	NUM
gujaf-361	324	8	,	,	PUNCT
gujaf-361	324	9	issn	issn	PROPN
gujaf-361	324	10	(	(	PUNCT
gujaf-361	324	11	print	print	NOUN
gujaf-361	324	12	)	)	PUNCT
gujaf-361	324	13	2319801x,28	2319801x,28	NUM
gujaf-361	324	14	-	-	SYM
gujaf-361	324	15	33	33	NUM
gujaf-361	324	16	.	.	PUNCT
gujaf-361	325	1	ofori	ofori	PROPN
gujaf-361	325	2	,	,	PUNCT
gujaf-361	325	3	m.d	m.d	PROPN
gujaf-361	325	4	.	.	PROPN
gujaf-361	325	5	,	,	PUNCT
gujaf-361	325	6	daniel	daniel	PROPN
gujaf-361	325	7	,	,	PUNCT
gujaf-361	325	8	f.	f.	PROPN
gujaf-361	325	9	,	,	PUNCT
gujaf-361	325	10	richard	richard	PROPN
gujaf-361	325	11	s.d	s.d	PROPN
gujaf-361	325	12	.	.	PROPN
gujaf-361	325	13	&	&	CCONJ
gujaf-361	325	14	nyuur	nyuur	PROPN
gujaf-361	325	15	,	,	PUNCT
gujaf-361	325	16	b.	b.	PROPN
gujaf-361	325	17	(	(	PUNCT
gujaf-361	325	18	2014	2014	NUM
gujaf-361	325	19	)	)	PUNCT
gujaf-361	325	20	.	.	PUNCT
gujaf-361	326	1	corporate	corporate	ADJ
gujaf-361	326	2	social	social	ADJ
gujaf-361	326	3	responsibility	responsibility	NOUN
gujaf-361	326	4	and	and	CCONJ
gujaf-361	326	5	financial	financial	ADJ
gujaf-361	326	6	performance	performance	NOUN
gujaf-361	326	7	:	:	PUNCT
gujaf-361	326	8	fact	fact	NOUN
gujaf-361	326	9	or	or	CCONJ
gujaf-361	326	10	fiction	fiction	NOUN
gujaf-361	326	11	?	?	PUNCT
gujaf-361	327	1	a	a	DET
gujaf-361	327	2	look	look	NOUN
gujaf-361	327	3	at	at	ADP
gujaf-361	327	4	ghanian	ghanian	ADJ
gujaf-361	327	5	banks	bank	NOUN
gujaf-361	327	6	,	,	PUNCT
gujaf-361	327	7	acta	acta	PROPN
gujaf-361	327	8	commercii	commercii	PROPN
gujaf-361	327	9	,	,	PUNCT
gujaf-361	327	10	14(1	14(1	NUM
gujaf-361	327	11	)	)	PUNCT
gujaf-361	327	12	,	,	PUNCT
gujaf-361	327	13	141	141	NUM
gujaf-361	327	14	-	-	SYM
gujaf-361	327	15	18	18	NUM
gujaf-361	327	16	oganda	oganda	X
gujaf-361	327	17	a.j	a.j	PROPN
gujaf-361	327	18	.	.	PROPN
gujaf-361	327	19	,	,	PUNCT
gujaf-361	327	20	mogwambov.a	mogwambov.a	PROPN
gujaf-361	327	21	&	&	CCONJ
gujaf-361	327	22	otieno	otieno	PROPN
gujaf-361	327	23	s.	s.	PROPN
gujaf-361	327	24	(	(	PUNCT
gujaf-361	327	25	2018).effect	2018).effect	NUM
gujaf-361	327	26	of	of	ADP
gujaf-361	327	27	cash	cash	NOUN
gujaf-361	327	28	reserves	reserve	NOUN
gujaf-361	327	29	on	on	ADP
gujaf-361	327	30	performance	performance	NOUN
gujaf-361	327	31	of	of	ADP
gujaf-361	327	32	commercial	commercial	ADJ
gujaf-361	327	33	banks	bank	NOUN
gujaf-361	327	34	in	in	ADP
gujaf-361	327	35	kenya.a	kenya.a	PROPN
gujaf-361	327	36	comparative	comparative	ADJ
gujaf-361	327	37	study	study	NOUN
gujaf-361	327	38	between	between	ADP
gujaf-361	327	39	national	national	PROPN
gujaf-361	327	40	bank	bank	PROPN
gujaf-361	327	41	and	and	CCONJ
gujaf-361	327	42	equity	equity	PROPN
gujaf-361	327	43	bank	bank	PROPN
gujaf-361	327	44	kenya	kenya	PROPN
gujaf-361	327	45	ltd	ltd	PROPN
gujaf-361	327	46	.	.	PROPN
gujaf-361	327	47	international	international	PROPN
gujaf-361	327	48	journal	journal	PROPN
gujaf-361	327	49	of	of	ADP
gujaf-361	327	50	academic	academic	ADJ
gujaf-361	327	51	research	research	NOUN
gujaf-361	327	52	in	in	ADP
gujaf-361	327	53	business	business	NOUN
gujaf-361	327	54	and	and	CCONJ
gujaf-361	327	55	social	social	ADJ
gujaf-361	327	56	science	science	NOUN
gujaf-361	327	57	.	.	PUNCT
gujaf-361	328	1	issn	issn	PROPN
gujaf-361	328	2	:	:	PUNCT
gujaf-361	328	3	2222	2222	NUM
gujaf-361	328	4	-	-	SYM
gujaf-361	328	5	6990	6990	NUM
gujaf-361	328	6	.	.	PUNCT
gujaf-361	329	1	okoro	okoro	PROPN
gujaf-361	329	2	c.n	c.n	PROPN
gujaf-361	329	3	&	&	CCONJ
gujaf-361	329	4	nwakoby	nwakoby	PROPN
gujaf-361	329	5	c.n	c.n	PROPN
gujaf-361	329	6	(	(	PUNCT
gujaf-361	329	7	2016	2016	NUM
gujaf-361	329	8	)	)	PUNCT
gujaf-361	329	9	.	.	PUNCT
gujaf-361	330	1	effect	effect	NOUN
gujaf-361	330	2	of	of	ADP
gujaf-361	330	3	liquidity	liquidity	NOUN
gujaf-361	330	4	management	management	NOUN
gujaf-361	330	5	on	on	ADP
gujaf-361	330	6	performance	performance	NOUN
gujaf-361	330	7	of	of	ADP
gujaf-361	330	8	deposit	deposit	NOUN
gujaf-361	330	9	money	money	NOUN
gujaf-361	330	10	banks	bank	NOUN
gujaf-361	330	11	in	in	ADP
gujaf-361	330	12	nigeria	nigeria	PROPN
gujaf-361	330	13	”	"	PUNCT
gujaf-361	330	14	journal	journal	NOUN
gujaf-361	330	15	of	of	ADP
gujaf-361	330	16	policy	policy	NOUN
gujaf-361	330	17	and	and	CCONJ
gujaf-361	330	18	development	development	NOUN
gujaf-361	330	19	studies	study	NOUN
gujaf-361	330	20	(	(	PUNCT
gujaf-361	330	21	jpds	jpds	PROPN
gujaf-361	330	22	)	)	PUNCT
gujaf-361	330	23	,	,	PUNCT
gujaf-361	330	24	10(3	10(3	NUM
gujaf-361	330	25	)	)	PUNCT
gujaf-361	330	26	.	.	PUNCT
gujaf-361	331	1	issn	issn	PROPN
gujaf-361	331	2	:	:	PUNCT
gujaf-361	331	3	157	157	NUM
gujaf-361	331	4	-	-	SYM
gujaf-361	331	5	9385	9385	NUM
gujaf-361	331	6	.	.	PUNCT
gujaf-361	332	1	olga	olga	PROPN
gujaf-361	332	2	g.	g.	PROPN
gujaf-361	332	3	,	,	PUNCT
gujaf-361	332	4	michel	michel	PROPN
gujaf-361	332	5	d.	d.	PROPN
gujaf-361	332	6	&	&	CCONJ
gujaf-361	332	7	ripsa	ripsa	PROPN
gujaf-361	332	8	k.	k.	PROPN
gujaf-361	332	9	(	(	PUNCT
gujaf-361	332	10	2019	2019	NUM
gujaf-361	332	11	)	)	PUNCT
gujaf-361	332	12	.	.	PUNCT
gujaf-361	333	1	the	the	DET
gujaf-361	333	2	impact	impact	NOUN
gujaf-361	333	3	of	of	ADP
gujaf-361	333	4	liquidity	liquidity	NOUN
gujaf-361	333	5	risk	risk	NOUN
gujaf-361	333	6	on	on	ADP
gujaf-361	333	7	bank	bank	NOUN
gujaf-361	333	8	profitability	profitability	NOUN
gujaf-361	333	9	”	"	PUNCT
gujaf-361	333	10	some	some	DET
gujaf-361	333	11	empirical	empirical	ADJ
gujaf-361	333	12	evidence	evidence	NOUN
gujaf-361	333	13	from	from	ADP
gujaf-361	333	14	the	the	DET
gujaf-361	333	15	european	european	ADJ
gujaf-361	333	16	banks	bank	NOUN
gujaf-361	333	17	following	follow	VERB
gujaf-361	333	18	introduction	introduction	NOUN
gujaf-361	333	19	of	of	ADP
gujaf-361	333	20	basel	basel	PROPN
gujaf-361	333	21	3	3	NUM
gujaf-361	333	22	regulations	regulation	NOUN
gujaf-361	333	23	.	.	PUNCT
gujaf-361	334	1	journal	journal	NOUN
gujaf-361	334	2	of	of	ADP
gujaf-361	334	3	accounting	accounting	NOUN
gujaf-361	334	4	and	and	CCONJ
gujaf-361	334	5	management	management	NOUN
gujaf-361	334	6	information	information	NOUN
gujaf-361	334	7	system	system	NOUN
gujaf-361	334	8	.	.	PUNCT
gujaf-361	335	1	18(4	18(4	X
gujaf-361	335	2	)	)	PUNCT
gujaf-361	335	3	,	,	PUNCT
gujaf-361	335	4	445	445	NUM
gujaf-361	335	5	-	-	SYM
gujaf-361	335	6	485	485	NUM
gujaf-361	335	7	.	.	PUNCT
gujaf-361	336	1	omar	omar	PROPN
gujaf-361	336	2	m.	m.	PROPN
gujaf-361	336	3	&	&	CCONJ
gujaf-361	336	4	kiran	kiran	PROPN
gujaf-361	336	5	j.	j.	PROPN
gujaf-361	336	6	(	(	PUNCT
gujaf-361	336	7	2017	2017	NUM
gujaf-361	336	8	)	)	PUNCT
gujaf-361	336	9	.	.	PUNCT
gujaf-361	337	1	liquidity	liquidity	NOUN
gujaf-361	337	2	risk	risk	NOUN
gujaf-361	337	3	management	management	NOUN
gujaf-361	337	4	and	and	CCONJ
gujaf-361	337	5	financial	financial	ADJ
gujaf-361	337	6	performance	performance	NOUN
gujaf-361	337	7	of	of	ADP
gujaf-361	337	8	islamic	islamic	ADJ
gujaf-361	337	9	banks	bank	NOUN
gujaf-361	337	10	,	,	PUNCT
gujaf-361	337	11	empirical	empirical	ADJ
gujaf-361	337	12	evidence	evidence	NOUN
gujaf-361	337	13	from	from	ADP
gujaf-361	337	14	global	global	ADJ
gujaf-361	337	15	islamic	islamic	ADJ
gujaf-361	337	16	banks	bank	NOUN
gujaf-361	337	17	.	.	PUNCT
gujaf-361	338	1	journal	journal	PROPN
gujaf-361	338	2	of	of	ADP
gujaf-361	338	3	islamic	islamic	ADJ
gujaf-361	338	4	financial	financial	ADJ
gujaf-361	338	5	studies	study	NOUN
gujaf-361	338	6	,	,	PUNCT
gujaf-361	338	7	issn	issn	PROPN
gujaf-361	338	8	:	:	PUNCT
gujaf-361	338	9	2469	2469	NUM
gujaf-361	338	10	-	-	SYM
gujaf-361	338	11	259x	259x	PROPN
gujaf-361	338	12	,	,	PUNCT
gujaf-361	338	13	3(2	3(2	NUM
gujaf-361	338	14	)	)	PUNCT
gujaf-361	338	15	.	.	PUNCT
gujaf-361	339	1	peter	peter	PROPN
gujaf-361	339	2	,	,	PUNCT
gujaf-361	339	3	g.t	g.t	PROPN
gujaf-361	339	4	.	.	PROPN
gujaf-361	339	5	&	&	CCONJ
gujaf-361	339	6	bagshaw	bagshaw	PROPN
gujaf-361	339	7	,	,	PUNCT
gujaf-361	339	8	k.b	k.b	PROPN
gujaf-361	339	9	.	.	PUNCT
gujaf-361	339	10	(	(	PUNCT
gujaf-361	339	11	2014).corporate	2014).corporate	NUM
gujaf-361	339	12	governance	governance	NOUN
gujaf-361	339	13	mechanism	mechanism	NOUN
gujaf-361	339	14	and	and	CCONJ
gujaf-361	339	15	financial	financial	ADJ
gujaf-361	339	16	performance	performance	NOUN
gujaf-361	339	17	of	of	ADP
gujaf-361	339	18	listed	list	VERB
gujaf-361	339	19	firms	firm	NOUN
gujaf-361	339	20	in	in	ADP
gujaf-361	339	21	nigeria.a	nigeria.a	X
gujaf-361	339	22	content	content	PROPN
gujaf-361	339	23	analysis.global	analysis.global	PROPN
gujaf-361	339	24	journal	journal	NOUN
gujaf-361	339	25	of	of	ADP
gujaf-361	339	26	contemporary	contemporary	ADJ
gujaf-361	339	27	research	research	NOUN
gujaf-361	339	28	in	in	ADP
gujaf-361	339	29	accounting	accounting	NOUN
gujaf-361	339	30	,	,	PUNCT
gujaf-361	339	31	auditing	auditing	NOUN
gujaf-361	339	32	and	and	CCONJ
gujaf-361	339	33	business	business	NOUN
gujaf-361	339	34	ethics.1(2	ethics.1(2	PROPN
gujaf-361	339	35	)	)	PUNCT
gujaf-361	339	36	,	,	PUNCT
gujaf-361	339	37	103	103	NUM
gujaf-361	339	38	-	-	SYM
gujaf-361	339	39	128	128	NUM
gujaf-361	339	40	.	.	PUNCT
gujaf-361	340	1	perera	perera	PROPN
gujaf-361	340	2	h.g.s	h.g.s	PROPN
gujaf-361	340	3	&	&	CCONJ
gujaf-361	340	4	perera	perera	PROPN
gujaf-361	340	5	k.h	k.h	PROPN
gujaf-361	340	6	.	.	PUNCT
gujaf-361	341	1	(	(	PUNCT
gujaf-361	341	2	2020).liquidity	2020).liquidity	NOUN
gujaf-361	341	3	risk	risk	NOUN
gujaf-361	341	4	and	and	CCONJ
gujaf-361	341	5	financial	financial	ADJ
gujaf-361	341	6	performance	performance	NOUN
gujaf-361	341	7	of	of	ADP
gujaf-361	341	8	banking	banking	NOUN
gujaf-361	341	9	and	and	CCONJ
gujaf-361	341	10	financial	financial	ADJ
gujaf-361	341	11	companies	company	NOUN
gujaf-361	341	12	in	in	ADP
gujaf-361	341	13	sri	sri	PROPN
gujaf-361	341	14	lanka.6th	lanka.6th	ADJ
gujaf-361	341	15	international	international	ADJ
gujaf-361	341	16	conference	conference	NOUN
gujaf-361	341	17	on	on	ADP
gujaf-361	341	18	risk	risk	NOUN
gujaf-361	341	19	.	.	PUNCT
gujaf-361	342	1	poddi	poddi	NOUN
gujaf-361	342	2	,	,	PUNCT
gujaf-361	342	3	l.	l.	PROPN
gujaf-361	342	4	&	&	CCONJ
gujaf-361	342	5	vergalli	vergalli	PROPN
gujaf-361	342	6	s.	s.	PROPN
gujaf-361	342	7	(	(	PUNCT
gujaf-361	342	8	2009	2009	NUM
gujaf-361	342	9	)	)	PUNCT
gujaf-361	342	10	.	.	PUNCT
gujaf-361	343	1	does	do	AUX
gujaf-361	343	2	corporate	corporate	ADJ
gujaf-361	343	3	social	social	ADJ
gujaf-361	343	4	responsibility	responsibility	NOUN
gujaf-361	343	5	affect	affect	VERB
gujaf-361	343	6	performance	performance	NOUN
gujaf-361	343	7	of	of	ADP
gujaf-361	343	8	firm	firm	NOUN
gujaf-361	343	9	?	?	PUNCT
gujaf-361	344	1	fondazione	fondazione	PROPN
gujaf-361	344	2	enri	enri	PROPN
gujaf-361	344	3	enricomattei	enricomattei	NOUN
gujaf-361	344	4	,	,	PUNCT
gujaf-361	344	5	52(09	52(09	NUM
gujaf-361	344	6	)	)	PUNCT
gujaf-361	344	7	,	,	PUNCT
gujaf-361	344	8	mailand	mailand	PROPN
gujaf-361	344	9	.	.	PUNCT
gujaf-361	345	1	qiu	qiu	PROPN
gujaf-361	345	2	,	,	PUNCT
gujaf-361	345	3	y.	y.	PROPN
gujaf-361	345	4	(	(	PUNCT
gujaf-361	345	5	2012	2012	NUM
gujaf-361	345	6	)	)	PUNCT
gujaf-361	345	7	.	.	PUNCT
gujaf-361	346	1	empirical	empirical	ADJ
gujaf-361	346	2	study	study	NOUN
gujaf-361	346	3	between	between	ADP
gujaf-361	346	4	csr	csr	NOUN
gujaf-361	346	5	and	and	CCONJ
gujaf-361	346	6	financial	financial	ADJ
gujaf-361	346	7	performance	performance	NOUN
gujaf-361	346	8	of	of	ADP
gujaf-361	346	9	chinese	chinese	ADJ
gujaf-361	346	10	listed	list	VERB
gujaf-361	346	11	companies	company	NOUN
gujaf-361	346	12	.	.	PUNCT
gujaf-361	347	1	school	school	NOUN
gujaf-361	347	2	of	of	ADP
gujaf-361	347	3	business	business	NOUN
gujaf-361	347	4	and	and	CCONJ
gujaf-361	347	5	information	information	NOUN
gujaf-361	347	6	,	,	PUNCT
gujaf-361	347	7	1	1	NUM
gujaf-361	347	8	-	-	SYM
gujaf-361	347	9	57	57	NUM
gujaf-361	347	10	.	.	PUNCT
gujaf-361	348	1	gusau	gusau	PROPN
gujaf-361	348	2	journal	journal	PROPN
gujaf-361	348	3	of	of	ADP
gujaf-361	348	4	accounting	accounting	NOUN
gujaf-361	348	5	and	and	CCONJ
gujaf-361	348	6	finance	finance	NOUN
gujaf-361	348	7	,	,	PUNCT
gujaf-361	348	8	vol	vol	NOUN
gujaf-361	348	9	.	.	PROPN
gujaf-361	348	10	5	5	NUM
gujaf-361	348	11	,	,	PUNCT
gujaf-361	348	12	issue	issue	NOUN
gujaf-361	348	13	1	1	NUM
gujaf-361	348	14	,	,	PUNCT
gujaf-361	348	15	april	april	PROPN
gujaf-361	348	16	,	,	PUNCT
gujaf-361	348	17	2024	2024	NUM
gujaf-361	348	18	106	106	NUM
gujaf-361	348	19	rais	rais	PROPN
gujaf-361	348	20	,	,	PUNCT
gujaf-361	348	21	s.	s.	PROPN
gujaf-361	348	22	&	&	CCONJ
gujaf-361	348	23	goedegebuure	goedegebuure	PROPN
gujaf-361	348	24	(	(	PUNCT
gujaf-361	348	25	2009	2009	NUM
gujaf-361	348	26	)	)	PUNCT
gujaf-361	348	27	.	.	PUNCT
gujaf-361	349	1	corporate	corporate	ADJ
gujaf-361	349	2	social	social	ADJ
gujaf-361	349	3	performance	performance	NOUN
gujaf-361	349	4	and	and	CCONJ
gujaf-361	349	5	financial	financial	ADJ
gujaf-361	349	6	performance.the	performance.the	DET
gujaf-361	349	7	case	case	NOUN
gujaf-361	349	8	of	of	ADP
gujaf-361	349	9	indonesian	indonesian	ADJ
gujaf-361	349	10	firms	firm	NOUN
gujaf-361	349	11	in	in	ADP
gujaf-361	349	12	the	the	DET
gujaf-361	349	13	manufacturing	manufacturing	NOUN
gujaf-361	349	14	industry	industry	NOUN
gujaf-361	349	15	,	,	PUNCT
gujaf-361	349	16	7(1	7(1	NUM
gujaf-361	349	17	)	)	PUNCT
gujaf-361	349	18	.	.	PUNCT
gujaf-361	350	1	raygani	raygani	PROPN
gujaf-361	350	2	p.	p.	NOUN
gujaf-361	350	3	(	(	PUNCT
gujaf-361	350	4	2017	2017	NUM
gujaf-361	350	5	)	)	PUNCT
gujaf-361	350	6	.	.	PUNCT
gujaf-361	351	1	measuring	measure	VERB
gujaf-361	351	2	liquidity	liquidity	NOUN
gujaf-361	351	3	risk	risk	NOUN
gujaf-361	351	4	in	in	ADP
gujaf-361	351	5	a	a	DET
gujaf-361	351	6	banking	banking	NOUN
gujaf-361	351	7	management	management	NOUN
gujaf-361	351	8	framework.elk	framework.elk	X
gujaf-361	351	9	asia	asia	PROPN
gujaf-361	351	10	pacific	pacific	PROPN
gujaf-361	351	11	journal	journal	PROPN
gujaf-361	351	12	of	of	ADP
gujaf-361	351	13	finance	finance	NOUN
gujaf-361	351	14	and	and	CCONJ
gujaf-361	351	15	risk	risk	NOUN
gujaf-361	351	16	management	management	NOUN
gujaf-361	351	17	,	,	PUNCT
gujaf-361	351	18	8(2).retrievedwww.elkjournals.com	8(2).retrievedwww.elkjournals.com	PROPN
gujaf-361	351	19	.	.	PUNCT
gujaf-361	351	20	regina	regina	PROPN
gujaf-361	351	21	,	,	PUNCT
gujaf-361	351	22	s.	s.	PROPN
gujaf-361	351	23	(	(	PUNCT
gujaf-361	351	24	2010).the	2010).the	DET
gujaf-361	351	25	impact	impact	NOUN
gujaf-361	351	26	of	of	ADP
gujaf-361	351	27	corporate	corporate	ADJ
gujaf-361	351	28	social	social	ADJ
gujaf-361	351	29	responsibility	responsibility	NOUN
gujaf-361	351	30	on	on	ADP
gujaf-361	351	31	corporate	corporate	ADJ
gujaf-361	351	32	financial	financial	ADJ
gujaf-361	351	33	performance.metaanalysis.asac	performance.metaanalysis.asac	NOUN
gujaf-361	351	34	journal	journal	NOUN
gujaf-361	351	35	.	.	PUNCT
gujaf-361	352	1	rifqaha.s&hafinaz	rifqaha.s&hafinaz	VERB
gujaf-361	352	2	h.h	h.h	PROPN
gujaf-361	352	3	.	.	PROPN
gujaf-361	352	4	(	(	PUNCT
gujaf-361	352	5	2019).the	2019).the	DET
gujaf-361	352	6	relationship	relationship	NOUN
gujaf-361	352	7	between	between	ADP
gujaf-361	352	8	banks	bank	NOUN
gujaf-361	352	9	credit	credit	NOUN
gujaf-361	352	10	risk	risk	NOUN
gujaf-361	352	11	liquidity	liquidity	NOUN
gujaf-361	352	12	and	and	CCONJ
gujaf-361	352	13	capital	capital	NOUN
gujaf-361	352	14	adequacy	adequacy	NOUN
gujaf-361	352	15	toward	toward	ADP
gujaf-361	352	16	its	its	PRON
gujaf-361	352	17	profitability	profitability	NOUN
gujaf-361	352	18	in	in	ADP
gujaf-361	352	19	indonesia.international	indonesia.international	PROPN
gujaf-361	352	20	journal	journal	NOUN
gujaf-361	352	21	of	of	ADP
gujaf-361	352	22	recent	recent	ADJ
gujaf-361	352	23	technology	technology	NOUN
gujaf-361	352	24	and	and	CCONJ
gujaf-361	352	25	engineering	engineering	NOUN
gujaf-361	352	26	(	(	PUNCT
gujaf-361	352	27	ijrte	ijrte	NOUN
gujaf-361	352	28	)	)	PUNCT
gujaf-361	352	29	,	,	PUNCT
gujaf-361	352	30	7(55	7(55	NUM
gujaf-361	352	31	)	)	PUNCT
gujaf-361	352	32	,	,	PUNCT
gujaf-361	352	33	2277	2277	NUM
gujaf-361	352	34	-	-	SYM
gujaf-361	352	35	3878	3878	NUM
gujaf-361	352	36	.	.	PUNCT
gujaf-361	353	1	rizwan	rizwan	PROPN
gujaf-361	353	2	,	,	PUNCT
gujaf-361	353	3	a.	a.	PROPN
gujaf-361	353	4	k.	k.	PROPN
gujaf-361	353	5	&	&	CCONJ
gujaf-361	353	6	mutakhar	mutakhar	PROPN
gujaf-361	353	7	,	,	PUNCT
gujaf-361	353	8	a.	a.	NOUN
gujaf-361	353	9	(	(	PUNCT
gujaf-361	353	10	2016).impact	2016).impact	NUM
gujaf-361	353	11	of	of	ADP
gujaf-361	353	12	liquidity	liquidity	NOUN
gujaf-361	353	13	on	on	ADP
gujaf-361	353	14	profitability	profitability	NOUN
gujaf-361	353	15	of	of	ADP
gujaf-361	353	16	commercial	commercial	ADJ
gujaf-361	353	17	banks	bank	NOUN
gujaf-361	353	18	in	in	ADP
gujaf-361	353	19	parkistan.an	parkistan.an	NUM
gujaf-361	353	20	analysis	analysis	NOUN
gujaf-361	353	21	on	on	ADP
gujaf-361	353	22	banking	banking	NOUN
gujaf-361	353	23	sector	sector	NOUN
gujaf-361	353	24	in	in	ADP
gujaf-361	353	25	parkistan.global	parkistan.global	PROPN
gujaf-361	353	26	journal	journal	NOUN
gujaf-361	353	27	on	on	ADP
gujaf-361	353	28	management	management	NOUN
gujaf-361	353	29	and	and	CCONJ
gujaf-361	353	30	business	business	NOUN
gujaf-361	353	31	research	research	NOUN
gujaf-361	353	32	,	,	PUNCT
gujaf-361	353	33	16(1	16(1	NUM
gujaf-361	353	34	)	)	PUNCT
gujaf-361	353	35	,	,	PUNCT
gujaf-361	353	36	0975	0975	NUM
gujaf-361	353	37	-	-	SYM
gujaf-361	353	38	5853	5853	NUM
gujaf-361	353	39	.	.	PUNCT
gujaf-361	354	1	roni	roni	PROPN
gujaf-361	354	2	j.	j.	PROPN
gujaf-361	354	3	,	,	PUNCT
gujaf-361	354	4	martin	martin	PROPN
gujaf-361	354	5	s.	s.	PROPN
gujaf-361	354	6	&	&	CCONJ
gujaf-361	354	7	teddy	teddy	PROPN
gujaf-361	354	8	o.	o.	PROPN
gujaf-361	354	9	(	(	PUNCT
gujaf-361	354	10	2019	2019	NUM
gujaf-361	354	11	)	)	PUNCT
gujaf-361	354	12	.	.	PUNCT
gujaf-361	355	1	the	the	DET
gujaf-361	355	2	effect	effect	NOUN
gujaf-361	355	3	of	of	ADP
gujaf-361	355	4	credit	credit	NOUN
gujaf-361	355	5	risk	risk	NOUN
gujaf-361	355	6	,	,	PUNCT
gujaf-361	355	7	operational	operational	ADJ
gujaf-361	355	8	risk	risk	NOUN
gujaf-361	355	9	and	and	CCONJ
gujaf-361	355	10	liquidity	liquidity	NOUN
gujaf-361	355	11	risk	risk	NOUN
gujaf-361	355	12	on	on	ADP
gujaf-361	355	13	financial	financial	ADJ
gujaf-361	355	14	performance	performance	NOUN
gujaf-361	355	15	of	of	ADP
gujaf-361	355	16	banks	bank	NOUN
gujaf-361	355	17	,	,	PUNCT
gujaf-361	355	18	listed	list	VERB
gujaf-361	355	19	in	in	ADP
gujaf-361	355	20	indonesian	indonesian	ADJ
gujaf-361	355	21	stock	stock	PROPN
gujaf-361	355	22	exchange	exchange	PROPN
gujaf-361	355	23	.	.	PUNCT
gujaf-361	356	1	international	international	ADJ
gujaf-361	356	2	journal	journal	PROPN
gujaf-361	356	3	of	of	ADP
gujaf-361	356	4	economics	economic	NOUN
gujaf-361	356	5	,	,	PUNCT
gujaf-361	356	6	commerce	commerce	NOUN
gujaf-361	356	7	and	and	CCONJ
gujaf-361	356	8	management	management	NOUN
gujaf-361	356	9	,	,	PUNCT
gujaf-361	356	10	united	united	ADJ
gujaf-361	356	11	kingdom	kingdom	PROPN
gujaf-361	356	12	,	,	PUNCT
gujaf-361	356	13	7(5	7(5	NUM
gujaf-361	356	14	)	)	PUNCT
gujaf-361	356	15	,	,	PUNCT
gujaf-361	356	16	2348	2348	NUM
gujaf-361	356	17	-	-	PUNCT
gujaf-361	356	18	235x	235x	PROPN
gujaf-361	356	19	.	.	PUNCT
gujaf-361	356	20	saheed	saheed	PROPN
gujaf-361	356	21	,	,	PUNCT
gujaf-361	356	22	a.m.	a.m.	PROPN
gujaf-361	357	1	(	(	PUNCT
gujaf-361	357	2	2018	2018	NUM
gujaf-361	357	3	)	)	PUNCT
gujaf-361	357	4	.	.	PUNCT
gujaf-361	358	1	effect	effect	NOUN
gujaf-361	358	2	of	of	ADP
gujaf-361	358	3	treasury	treasury	PROPN
gujaf-361	358	4	single	single	ADJ
gujaf-361	358	5	account	account	NOUN
gujaf-361	358	6	(	(	PUNCT
gujaf-361	358	7	tsa	tsa	PROPN
gujaf-361	358	8	)	)	PUNCT
gujaf-361	358	9	on	on	ADP
gujaf-361	358	10	deposit	deposit	NOUN
gujaf-361	358	11	money	money	NOUN
gujaf-361	358	12	banks	bank	NOUN
gujaf-361	358	13	liquidity	liquidity	NOUN
gujaf-361	358	14	performance	performance	NOUN
gujaf-361	358	15	in	in	ADP
gujaf-361	358	16	nigeria	nigeria	PROPN
gujaf-361	358	17	.	.	PUNCT
gujaf-361	359	1	international	international	ADJ
gujaf-361	359	2	journal	journal	PROPN
gujaf-361	359	3	of	of	ADP
gujaf-361	359	4	family	family	NOUN
gujaf-361	359	5	business	business	NOUN
gujaf-361	359	6	and	and	CCONJ
gujaf-361	359	7	management	management	NOUN
gujaf-361	359	8	,	,	PUNCT
gujaf-361	359	9	issn-2577	issn-2577	NOUN
gujaf-361	359	10	-	-	SYM
gujaf-361	359	11	7815	7815	NUM
gujaf-361	359	12	(	(	PUNCT
gujaf-361	359	13	online	online	ADJ
gujaf-361	359	14	)	)	PUNCT
gujaf-361	359	15	.	.	PUNCT
gujaf-361	360	1	salihu	salihu	PROPN
gujaf-361	360	2	l.m	l.m	PROPN
gujaf-361	360	3	(	(	PUNCT
gujaf-361	360	4	2018	2018	NUM
gujaf-361	360	5	)	)	PUNCT
gujaf-361	360	6	.	.	PUNCT
gujaf-361	361	1	systematic	systematic	ADJ
gujaf-361	361	2	review	review	NOUN
gujaf-361	361	3	of	of	ADP
gujaf-361	361	4	literature	literature	NOUN
gujaf-361	361	5	on	on	ADP
gujaf-361	361	6	effect	effect	NOUN
gujaf-361	361	7	of	of	ADP
gujaf-361	361	8	liquidity	liquidity	NOUN
gujaf-361	361	9	on	on	ADP
gujaf-361	361	10	bank.academy	bank.academy	PROPN
gujaf-361	361	11	accounting	accounting	NOUN
gujaf-361	361	12	and	and	CCONJ
gujaf-361	361	13	financial	financial	ADJ
gujaf-361	361	14	studies	study	NOUN
gujaf-361	361	15	journal	journal	NOUN
gujaf-361	361	16	,	,	PUNCT
gujaf-361	361	17	22(4	22(4	NUM
gujaf-361	361	18	)	)	PUNCT
gujaf-361	361	19	,	,	PUNCT
gujaf-361	361	20	1	1	NUM
gujaf-361	361	21	-	-	SYM
gujaf-361	361	22	7	7	NUM
gujaf-361	361	23	.	.	PUNCT
gujaf-361	362	1	samuel	samuel	PROPN
gujaf-361	362	2	s.	s.	PROPN
gujaf-361	362	3	(	(	PUNCT
gujaf-361	362	4	2013	2013	NUM
gujaf-361	362	5	)	)	PUNCT
gujaf-361	362	6	.	.	PUNCT
gujaf-361	363	1	liquidity	liquidity	NOUN
gujaf-361	363	2	risk	risk	NOUN
gujaf-361	363	3	and	and	CCONJ
gujaf-361	363	4	bank	bank	NOUN
gujaf-361	363	5	profitability	profitability	NOUN
gujaf-361	363	6	in	in	ADP
gujaf-361	363	7	ghana	ghana	PROPN
gujaf-361	363	8	,	,	PUNCT
gujaf-361	363	9	university	university	PROPN
gujaf-361	363	10	of	of	ADP
gujaf-361	363	11	ghana	ghana	PROPN
gujaf-361	363	12	business	business	PROPN
gujaf-361	363	13	school	school	PROPN
gujaf-361	363	14	,	,	PUNCT
gujaf-361	363	15	legion	legion	PROPN
gujaf-361	363	16	,	,	PUNCT
gujaf-361	363	17	mphil	mphil	PROPN
gujaf-361	363	18	thesis	thesis	NOUN
gujaf-361	363	19	,	,	PUNCT
gujaf-361	363	20	retrieved	retrieve	VERB
gujaf-361	363	21	viahttp://ugspace.ug.edu.gh	viahttp://ugspace.ug.edu.gh	NOUN
gujaf-361	363	22	sinkus	sinkus	NOUN
gujaf-361	363	23	s.	s.	PROPN
gujaf-361	363	24	(	(	PUNCT
gujaf-361	363	25	2015	2015	NUM
gujaf-361	363	26	)	)	PUNCT
gujaf-361	363	27	.	.	PUNCT
gujaf-361	364	1	impact	impact	NOUN
gujaf-361	364	2	of	of	ADP
gujaf-361	364	3	liquidity	liquidity	NOUN
gujaf-361	364	4	management	management	NOUN
gujaf-361	364	5	on	on	ADP
gujaf-361	364	6	profitability	profitability	NOUN
gujaf-361	364	7	performance	performance	NOUN
gujaf-361	364	8	of	of	ADP
gujaf-361	364	9	steel	steel	NOUN
gujaf-361	364	10	authority	authority	NOUN
gujaf-361	364	11	of	of	ADP
gujaf-361	364	12	indian	indian	ADJ
gujaf-361	364	13	limited.journal	limited.journal	PROPN
gujaf-361	364	14	of	of	ADP
gujaf-361	364	15	poverty	poverty	NOUN
gujaf-361	364	16	investment	investment	NOUN
gujaf-361	364	17	and	and	CCONJ
gujaf-361	364	18	development	development	NOUN
gujaf-361	364	19	.	.	PUNCT
gujaf-361	365	1	issn	issn	PROPN
gujaf-361	365	2	:	:	PUNCT
gujaf-361	365	3	2422	2422	NUM
gujaf-361	365	4	-	-	PUNCT
gujaf-361	365	5	846x	846x	NUM
gujaf-361	365	6	,	,	PUNCT
gujaf-361	365	7	vol	vol	NOUN
gujaf-361	365	8	.	.	PUNCT
gujaf-361	366	1	7	7	X
gujaf-361	366	2	.	.	X
gujaf-361	366	3	sokol	sokol	PROPN
gujaf-361	366	4	n.	n.	PROPN
gujaf-361	366	5	manjola	manjola	PROPN
gujaf-361	366	6	i.	i.	PROPN
gujaf-361	366	7	&	&	CCONJ
gujaf-361	366	8	joana	joana	PROPN
gujaf-361	366	9	s.	s.	PROPN
gujaf-361	366	10	(	(	PUNCT
gujaf-361	366	11	2017	2017	NUM
gujaf-361	366	12	)	)	PUNCT
gujaf-361	366	13	,	,	PUNCT
gujaf-361	366	14	impact	impact	NOUN
gujaf-361	366	15	of	of	ADP
gujaf-361	366	16	liquidity	liquidity	NOUN
gujaf-361	366	17	risk	risk	NOUN
gujaf-361	366	18	management	management	NOUN
gujaf-361	366	19	on	on	ADP
gujaf-361	366	20	the	the	DET
gujaf-361	366	21	profitability	profitability	NOUN
gujaf-361	366	22	of	of	ADP
gujaf-361	366	23	commercial	commercial	ADJ
gujaf-361	366	24	bank	bank	NOUN
gujaf-361	366	25	in	in	ADP
gujaf-361	366	26	albania	albania	PROPN
gujaf-361	366	27	.	.	PUNCT
gujaf-361	367	1	international	international	ADJ
gujaf-361	367	2	journal	journal	PROPN
gujaf-361	367	3	of	of	ADP
gujaf-361	367	4	social	social	ADJ
gujaf-361	367	5	science	science	NOUN
gujaf-361	367	6	and	and	CCONJ
gujaf-361	367	7	education	education	NOUN
gujaf-361	367	8	research	research	NOUN
gujaf-361	367	9	,	,	PUNCT
gujaf-361	367	10	issn	issn	PROPN
gujaf-361	367	11	2149	2149	NUM
gujaf-361	367	12	-	-	SYM
gujaf-361	367	13	5939	5939	NUM
gujaf-361	367	14	,	,	PUNCT
gujaf-361	367	15	3(1	3(1	NUM
gujaf-361	367	16	)	)	PUNCT
gujaf-361	367	17	,	,	PUNCT
gujaf-361	367	18	70	70	NUM
gujaf-361	367	19	-	-	SYM
gujaf-361	367	20	76	76	NUM
gujaf-361	367	21	.	.	PUNCT
gujaf-361	368	1	tamunosiku	tamunosiku	PROPN
gujaf-361	368	2	k.	k.	PROPN
gujaf-361	368	3	baribefeg.i&obari	baribefeg.i&obari	PROPN
gujaf-361	369	1	o.b	o.b	PROPN
gujaf-361	369	2	.	.	PROPN
gujaf-361	370	1	(	(	PUNCT
gujaf-361	370	2	2017).liquidity	2017).liquidity	NUM
gujaf-361	370	3	and	and	CCONJ
gujaf-361	370	4	performance	performance	NOUN
gujaf-361	370	5	of	of	ADP
gujaf-361	370	6	nigerian	nigerian	ADJ
gujaf-361	370	7	banks.journal	banks.journal	PROPN
gujaf-361	370	8	of	of	ADP
gujaf-361	370	9	accounting	accounting	NOUN
gujaf-361	370	10	and	and	CCONJ
gujaf-361	370	11	financial	financial	ADJ
gujaf-361	370	12	management	management	NOUN
gujaf-361	370	13	,	,	PUNCT
gujaf-361	370	14	issn	issn	PROPN
gujaf-361	370	15	2504	2504	NUM
gujaf-361	370	16	-	-	SYM
gujaf-361	370	17	8856	8856	NUM
gujaf-361	370	18	,	,	PUNCT
gujaf-361	370	19	3(1	3(1	NUM
gujaf-361	370	20	)	)	PUNCT
gujaf-361	370	21	,	,	PUNCT
gujaf-361	370	22	34	34	NUM
gujaf-361	370	23	-	-	SYM
gujaf-361	370	24	46	46	NUM
gujaf-361	370	25	http://www.elkjournals.com/	http://www.elkjournals.com/	NOUN
gujaf-361	370	26	http://ugspace.ug.edu.gh/	http://ugspace.ug.edu.gh/	PROPN
gujaf-361	370	27	gusau	gusau	ADJ
gujaf-361	370	28	journal	journal	NOUN
gujaf-361	370	29	of	of	ADP
gujaf-361	370	30	accounting	accounting	NOUN
gujaf-361	370	31	and	and	CCONJ
gujaf-361	370	32	finance	finance	NOUN
gujaf-361	370	33	,	,	PUNCT
gujaf-361	370	34	vol	vol	NOUN
gujaf-361	370	35	.	.	PROPN
gujaf-361	370	36	5	5	NUM
gujaf-361	370	37	,	,	PUNCT
gujaf-361	370	38	issue	issue	NOUN
gujaf-361	370	39	1	1	NUM
gujaf-361	370	40	,	,	PUNCT
gujaf-361	370	41	april	april	PROPN
gujaf-361	370	42	,	,	PUNCT
gujaf-361	370	43	2024	2024	NUM
gujaf-361	370	44	107	107	NUM
gujaf-361	370	45	thiago	thiago	PROPN
gujaf-361	370	46	c.s	c.s	PROPN
gujaf-361	370	47	.	.	PROPN
gujaf-361	370	48	,	,	PUNCT
gujaf-361	370	49	marcos	marcos	PROPN
gujaf-361	370	50	s.d	s.d	PROPN
gujaf-361	370	51	&	&	CCONJ
gujaf-361	370	52	benjamin	benjamin	PROPN
gujaf-361	370	53	m.t	m.t	PROPN
gujaf-361	370	54	.	.	PUNCT
gujaf-361	371	1	(	(	PUNCT
gujaf-361	371	2	2015).liquidity	2015).liquidity	NUM
gujaf-361	371	3	performance	performance	NOUN
gujaf-361	371	4	evaluation	evaluation	NOUN
gujaf-361	371	5	of	of	ADP
gujaf-361	371	6	the	the	DET
gujaf-361	371	7	brazilian	brazilian	ADJ
gujaf-361	371	8	interbank	interbank	NOUN
gujaf-361	371	9	market	market	NOUN
gujaf-361	371	10	using	use	VERB
gujaf-361	371	11	a	a	DET
gujaf-361	371	12	network	network	NOUN
gujaf-361	371	13	-	-	PUNCT
gujaf-361	371	14	based	base	VERB
gujaf-361	371	15	approach	approach	NOUN
gujaf-361	371	16	.	.	PUNCT
gujaf-361	372	1	banco	banco	PROPN
gujaf-361	372	2	central	central	PROPN
gujaf-361	372	3	do	do	AUX
gujaf-361	372	4	brasil	brasil	PROPN
gujaf-361	372	5	,	,	PUNCT
gujaf-361	372	6	issn	issn	PROPN
gujaf-361	372	7	:	:	PUNCT
gujaf-361	372	8	1518	1518	NUM
gujaf-361	372	9	-	-	SYM
gujaf-361	372	10	3548	3548	NUM
gujaf-361	372	11	.	.	PUNCT
gujaf-361	373	1	tijani	tijani	PROPN
gujaf-361	373	2	a.	a.	PROPN
gujaf-361	373	3	&	&	CCONJ
gujaf-361	373	4	tharwa	tharwa	PROPN
gujaf-361	373	5	n	n	CCONJ
gujaf-361	373	6	(	(	PUNCT
gujaf-361	373	7	2022	2022	NUM
gujaf-361	373	8	)	)	PUNCT
gujaf-361	373	9	.	.	PUNCT
gujaf-361	374	1	the	the	DET
gujaf-361	374	2	effect	effect	NOUN
gujaf-361	374	3	of	of	ADP
gujaf-361	374	4	liquidity	liquidity	NOUN
gujaf-361	374	5	risk	risk	NOUN
gujaf-361	374	6	on	on	ADP
gujaf-361	374	7	bank	bank	NOUN
gujaf-361	374	8	performance	performance	NOUN
gujaf-361	374	9	:	:	PUNCT
gujaf-361	374	10	a	a	DET
gujaf-361	374	11	competitive	competitive	ADJ
gujaf-361	374	12	study	study	NOUN
gujaf-361	374	13	of	of	ADP
gujaf-361	374	14	islamic	islamic	ADJ
gujaf-361	374	15	and	and	CCONJ
gujaf-361	374	16	conventional	conventional	ADJ
gujaf-361	374	17	banks	bank	NOUN
gujaf-361	374	18	in	in	ADP
gujaf-361	374	19	middle	middle	PROPN
gujaf-361	374	20	east	east	PROPN
gujaf-361	374	21	and	and	CCONJ
gujaf-361	374	22	north	north	PROPN
gujaf-361	374	23	africa	africa	PROPN
gujaf-361	374	24	region	region	NOUN
gujaf-361	374	25	,	,	PUNCT
gujaf-361	374	26	content	content	NOUN
gujaf-361	374	27	list	list	NOUN
gujaf-361	374	28	available	available	ADJ
gujaf-361	374	29	at	at	ADP
gujaf-361	374	30	growing	grow	VERB
gujaf-361	374	31	science	science	NOUN
gujaf-361	374	32	issn:12111220	issn:12111220	PROPN
gujaf-361	374	33	.	.	PROPN
gujaf-361	374	34	tomy	tomy	PROPN
gujaf-361	374	35	r.i	r.i	PROPN
gujaf-361	374	36	,	,	PUNCT
gujaf-361	374	37	bambang	bambang	PROPN
gujaf-361	374	38	s.	s.	PROPN
gujaf-361	374	39	&	&	CCONJ
gujaf-361	374	40	abdul	abdul	PROPN
gujaf-361	374	41	g.	g.	PROPN
gujaf-361	374	42	(	(	PUNCT
gujaf-361	374	43	2019).the	2019).the	DET
gujaf-361	374	44	effect	effect	NOUN
gujaf-361	374	45	of	of	ADP
gujaf-361	374	46	leverages	leverage	NOUN
gujaf-361	374	47	,	,	PUNCT
gujaf-361	374	48	liquidity	liquidity	NOUN
gujaf-361	374	49	and	and	CCONJ
gujaf-361	374	50	profitability	profitability	NOUN
gujaf-361	374	51	on	on	ADP
gujaf-361	374	52	disclosure	disclosure	NOUN
gujaf-361	374	53	of	of	ADP
gujaf-361	374	54	financial	financial	ADJ
gujaf-361	374	55	statement	statement	NOUN
gujaf-361	374	56	by	by	ADP
gujaf-361	374	57	moderation	moderation	NOUN
gujaf-361	374	58	of	of	ADP
gujaf-361	374	59	auditor	auditor	NOUN
gujaf-361	374	60	quality	quality	NOUN
gujaf-361	374	61	in	in	ADP
gujaf-361	374	62	indonesian	indonesian	ADJ
gujaf-361	374	63	manufacturing	manufacturing	PROPN
gujaf-361	374	64	companies.south	companies.south	PROPN
gujaf-361	374	65	east	east	PROPN
gujaf-361	374	66	asia	asia	PROPN
gujaf-361	374	67	journal	journal	PROPN
gujaf-361	374	68	of	of	ADP
gujaf-361	374	69	contemporary	contemporary	PROPN
gujaf-361	374	70	business	business	NOUN
gujaf-361	374	71	economics	economic	NOUN
gujaf-361	374	72	and	and	CCONJ
gujaf-361	374	73	law.18(5	law.18(5	PROPN
gujaf-361	374	74	)	)	PUNCT
gujaf-361	374	75	,	,	PUNCT
gujaf-361	374	76	(	(	PUNCT
gujaf-361	374	77	february	february	PROPN
gujaf-361	374	78	)	)	PUNCT
gujaf-361	374	79	.	.	PUNCT
gujaf-361	375	1	issn:22891560	issn:22891560	PROPN
gujaf-361	375	2	.	.	PUNCT
gujaf-361	375	3	torugsa	torugsa	PROPN
gujaf-361	375	4	,	,	PUNCT
gujaf-361	375	5	n.a	n.a	PROPN
gujaf-361	375	6	.	.	PROPN
gujaf-361	375	7	(	(	PUNCT
gujaf-361	375	8	2012	2012	NUM
gujaf-361	375	9	)	)	PUNCT
gujaf-361	375	10	.	.	PUNCT
gujaf-361	376	1	capabilities	capability	NOUN
gujaf-361	376	2	practice	practice	NOUN
gujaf-361	376	3	of	of	ADP
gujaf-361	376	4	corporate	corporate	ADJ
gujaf-361	376	5	social	social	ADJ
gujaf-361	376	6	responsibility	responsibility	NOUN
gujaf-361	376	7	and	and	CCONJ
gujaf-361	376	8	financial	financial	ADJ
gujaf-361	376	9	performance	performance	NOUN
gujaf-361	376	10	in	in	ADP
gujaf-361	376	11	smes	sme	NOUN
gujaf-361	376	12	:	:	PUNCT
gujaf-361	376	13	empirical	empirical	ADJ
gujaf-361	376	14	evidence	evidence	NOUN
gujaf-361	376	15	from	from	ADP
gujaf-361	376	16	an	an	DET
gujaf-361	376	17	australian	australian	ADJ
gujaf-361	376	18	manufacturing	manufacturing	NOUN
gujaf-361	376	19	industry	industry	NOUN
gujaf-361	376	20	sector	sector	NOUN
gujaf-361	376	21	.	.	PUNCT
gujaf-361	377	1	journal	journal	PROPN
gujaf-361	377	2	of	of	ADP
gujaf-361	377	3	business	business	NOUN
gujaf-361	377	4	ethics	ethic	NOUN
gujaf-361	377	5	,	,	PUNCT
gujaf-361	377	6	109	109	NUM
gujaf-361	377	7	,	,	PUNCT
gujaf-361	377	8	482	482	NUM
gujaf-361	377	9	-	-	SYM
gujaf-361	377	10	500	500	NUM
gujaf-361	377	11	.	.	PUNCT
gujaf-361	378	1	tram	tram	PROPN
gujaf-361	378	2	t.	t.	PROPN
gujaf-361	378	3	,	,	PUNCT
gujaf-361	378	4	xuan	xuan	PROPN
gujaf-361	378	5	h.	h.	PROPN
gujaf-361	378	6	,	,	PUNCT
gujaf-361	378	7	tran	tran	PROPN
gujaf-361	378	8	t.n	t.n	PROPN
gujaf-361	378	9	.	.	PROPN
gujaf-361	378	10	&	&	CCONJ
gujaf-361	378	11	tran	tran	PROPN
gujaf-361	378	12	t.k.o	t.k.o	PROPN
gujaf-361	378	13	(	(	PUNCT
gujaf-361	378	14	2022	2022	NUM
gujaf-361	378	15	)	)	PUNCT
gujaf-361	378	16	.	.	PUNCT
gujaf-361	379	1	liquidity	liquidity	NOUN
gujaf-361	379	2	risk	risk	NOUN
gujaf-361	379	3	and	and	CCONJ
gujaf-361	379	4	performance	performance	NOUN
gujaf-361	379	5	in	in	ADP
gujaf-361	379	6	southeast	southeast	ADJ
gujaf-361	379	7	asian	asian	ADJ
gujaf-361	379	8	countries	country	NOUN
gujaf-361	379	9	:	:	PUNCT
gujaf-361	379	10	a	a	DET
gujaf-361	379	11	dynamic	dynamic	ADJ
gujaf-361	379	12	panel	panel	NOUN
gujaf-361	379	13	approach	approach	NOUN
gujaf-361	379	14	.	.	PUNCT
gujaf-361	380	1	research	research	NOUN
gujaf-361	380	2	of	of	ADP
gujaf-361	380	3	quantitative	quantitative	ADJ
gujaf-361	380	4	finance	finance	NOUN
gujaf-361	380	5	and	and	CCONJ
gujaf-361	380	6	economics	economic	NOUN
gujaf-361	380	7	,	,	PUNCT
gujaf-361	380	8	5(1	5(1	NUM
gujaf-361	380	9	)	)	PUNCT
gujaf-361	380	10	,	,	PUNCT
gujaf-361	380	11	1111	1111	NUM
gujaf-361	380	12	-	-	SYM
gujaf-361	380	13	1331	1331	NUM
gujaf-361	380	14	.	.	PUNCT
gujaf-361	381	1	ugwu	ugwu	ADV
gujaf-361	381	2	,	,	PUNCT
gujaf-361	381	3	o.c	o.c	PROPN
gujaf-361	381	4	.	.	PROPN
gujaf-361	381	5	,	,	PUNCT
gujaf-361	381	6	ugwoke	ugwoke	VERB
gujaf-361	381	7	,	,	PUNCT
gujaf-361	381	8	r.o	r.o	PROPN
gujaf-361	381	9	.	.	PROPN
gujaf-361	381	10	,	,	PUNCT
gujaf-361	381	11	michael	michael	PROPN
gujaf-361	381	12	,	,	PUNCT
gujaf-361	381	13	e.	e.	PROPN
gujaf-361	381	14	i.	i.	PROPN
gujaf-361	381	15	,	,	PUNCT
gujaf-361	381	16	asogwa	asogwa	PROPN
gujaf-361	381	17	,	,	PUNCT
gujaf-361	381	18	c.	c.	PROPN
gujaf-361	381	19	&	&	CCONJ
gujaf-361	381	20	orji	orji	PROPN
gujaf-361	382	1	a.n	a.n	PROPN
gujaf-361	382	2	.	.	PROPN
gujaf-361	382	3	(	(	PUNCT
gujaf-361	382	4	2020	2020	NUM
gujaf-361	382	5	)	)	PUNCT
gujaf-361	382	6	.	.	PUNCT
gujaf-361	383	1	effect	effect	NOUN
gujaf-361	383	2	of	of	ADP
gujaf-361	383	3	liquidity	liquidity	NOUN
gujaf-361	383	4	management	management	NOUN
gujaf-361	383	5	on	on	ADP
gujaf-361	383	6	the	the	DET
gujaf-361	383	7	performance	performance	NOUN
gujaf-361	383	8	of	of	ADP
gujaf-361	383	9	deposit	deposit	NOUN
gujaf-361	383	10	money	money	NOUN
gujaf-361	383	11	banks	bank	NOUN
gujaf-361	383	12	in	in	ADP
gujaf-361	383	13	nigeria	nigeria	PROPN
gujaf-361	383	14	.	.	PUNCT
gujaf-361	384	1	journal	journal	PROPN
gujaf-361	384	2	of	of	ADP
gujaf-361	384	3	social	social	ADJ
gujaf-361	384	4	science	science	NOUN
gujaf-361	384	5	research	research	NOUN
gujaf-361	384	6	,	,	PUNCT
gujaf-361	384	7	issn	issn	PROPN
gujaf-361	384	8	:	:	PUNCT
gujaf-361	384	9	e-2411	e-2411	ADJ
gujaf-361	384	10	-	-	PUNCT
gujaf-361	384	11	9458	9458	NUM
gujaf-361	384	12	,	,	PUNCT
gujaf-361	384	13	issn	issn	PROPN
gujaf-361	384	14	:	:	PUNCT
gujaf-361	384	15	2413	2413	NUM
gujaf-361	384	16	-	-	SYM
gujaf-361	384	17	6670	6670	NUM
gujaf-361	384	18	,	,	PUNCT
gujaf-361	384	19	6(3	6(3	NUM
gujaf-361	384	20	)	)	PUNCT
gujaf-361	384	21	,	,	PUNCT
gujaf-361	384	22	300	300	NUM
gujaf-361	384	23	-	-	SYM
gujaf-361	384	24	308	308	NUM
gujaf-361	384	25	.	.	PUNCT
gujaf-361	385	1	umobong	umobong	PROPN
gujaf-361	385	2	,	,	PUNCT
gujaf-361	385	3	a.	a.	NOUN
gujaf-361	385	4	a.	a.	NOUN
gujaf-361	385	5	(	(	PUNCT
gujaf-361	385	6	2015	2015	NUM
gujaf-361	385	7	)	)	PUNCT
gujaf-361	385	8	.	.	PUNCT
gujaf-361	386	1	assessingthe	assessingthe	DET
gujaf-361	386	2	impact	impact	NOUN
gujaf-361	386	3	of	of	ADP
gujaf-361	386	4	liquidity	liquidity	NOUN
gujaf-361	386	5	and	and	CCONJ
gujaf-361	386	6	profitability	profitability	NOUN
gujaf-361	386	7	ratios	ratio	NOUN
gujaf-361	386	8	on	on	ADP
gujaf-361	386	9	growth	growth	NOUN
gujaf-361	386	10	of	of	ADP
gujaf-361	386	11	profits	profit	NOUN
gujaf-361	386	12	inpharmaceuticalfirms	inpharmaceuticalfirm	NOUN
gujaf-361	386	13	in	in	ADP
gujaf-361	386	14	nigeria.european	nigeria.european	ADJ
gujaf-361	386	15	journal	journal	NOUN
gujaf-361	386	16	of	of	ADP
gujaf-361	386	17	accounting	accounting	NOUN
gujaf-361	386	18	,	,	PUNCT
gujaf-361	386	19	auditingand	auditingand	NOUN
gujaf-361	386	20	finance	finance	NOUN
gujaf-361	386	21	research	research	NOUN
gujaf-361	386	22	,	,	PUNCT
gujaf-361	386	23	3(10),97	3(10),97	NUM
gujaf-361	386	24	-	-	SYM
gujaf-361	386	25	114	114	NUM
gujaf-361	386	26	.	.	PUNCT
gujaf-361	387	1	usman	usman	PROPN
gujaf-361	387	2	,	,	PUNCT
gujaf-361	387	3	a.	a.	PROPN
gujaf-361	387	4	,	,	PUNCT
gujaf-361	387	5	hassan	hassan	PROPN
gujaf-361	387	6	,	,	PUNCT
gujaf-361	387	7	s.u	s.u	PROPN
gujaf-361	387	8	.	.	PROPN
gujaf-361	387	9	&	&	CCONJ
gujaf-361	387	10	dabo	dabo	PROPN
gujaf-361	387	11	z.	z.	PROPN
gujaf-361	387	12	(	(	PUNCT
gujaf-361	387	13	2016).bank	2016).bank	NUM
gujaf-361	387	14	liquidity	liquidity	NOUN
gujaf-361	387	15	and	and	CCONJ
gujaf-361	387	16	performance	performance	NOUN
gujaf-361	387	17	of	of	ADP
gujaf-361	387	18	listed	list	VERB
gujaf-361	387	19	deposit	deposit	NOUN
gujaf-361	387	20	banks	bank	NOUN
gujaf-361	387	21	in	in	ADP
gujaf-361	387	22	nigeria	nigeria	PROPN
gujaf-361	387	23	.	.	PUNCT
gujaf-361	388	1	nigerian	nigerian	PROPN
gujaf-361	388	2	journal	journal	PROPN
gujaf-361	388	3	of	of	ADP
gujaf-361	388	4	accounting	accounting	PROPN
gujaf-361	388	5	,	,	PUNCT
gujaf-361	388	6	department	department	NOUN
gujaf-361	388	7	of	of	ADP
gujaf-361	388	8	accounting	account	VERB
gujaf-361	388	9	ahmadu	ahmadu	PROPN
gujaf-361	388	10	bello	bello	PROPN
gujaf-361	388	11	university	university	PROPN
gujaf-361	388	12	,	,	PUNCT
gujaf-361	388	13	zaria	zaria	PROPN
gujaf-361	388	14	.	.	PUNCT
gujaf-361	389	1	page	page	NOUN
gujaf-361	389	2	1	1	NUM
gujaf-361	389	3	,	,	PUNCT
gujaf-361	389	4	12(1	12(1	NUM
gujaf-361	389	5	)	)	PUNCT
gujaf-361	389	6	issn	issn	PROPN
gujaf-361	389	7	:	:	PUNCT
gujaf-361	389	8	978	978	NUM
gujaf-361	389	9	-	-	SYM
gujaf-361	389	10	125	125	NUM
gujaf-361	389	11	-	-	PUNCT
gujaf-361	389	12	193	193	NUM
gujaf-361	389	13	-	-	PUNCT
gujaf-361	389	14	x.	x.	NOUN
gujaf-361	389	15	verms	verm	NOUN
gujaf-361	389	16	,	,	PUNCT
gujaf-361	389	17	e.	e.	PROPN
gujaf-361	389	18	(	(	PUNCT
gujaf-361	389	19	2020	2020	NUM
gujaf-361	389	20	)	)	PUNCT
gujaf-361	389	21	.	.	PUNCT
gujaf-361	390	1	financial	financial	ADJ
gujaf-361	390	2	performance	performance	NOUN
gujaf-361	390	3	–	–	PUNCT
gujaf-361	390	4	understanding	understand	VERB
gujaf-361	390	5	its	its	PRON
gujaf-361	390	6	concept	concept	NOUN
gujaf-361	390	7	and	and	CCONJ
gujaf-361	390	8	importance	importance	NOUN
gujaf-361	390	9	.	.	PUNCT
gujaf-361	391	1	retrieved	retrieve	VERB
gujaf-361	391	2	:	:	PUNCT
gujaf-361	391	3	https://www.simplilearn.com/finance-performancerar21-article	https://www.simplilearn.com/finance-performancerar21-article	NOUN
gujaf-361	391	4	.	.	PUNCT
gujaf-361	392	1	wan	wan	PROPN
gujaf-361	392	2	-	-	PUNCT
gujaf-361	392	3	ahamed	ahamed	PROPN
gujaf-361	392	4	,	,	PUNCT
gujaf-361	392	5	w.	w.	PROPN
gujaf-361	392	6	s.	s.	PROPN
gujaf-361	392	7	,	,	PUNCT
gujaf-361	392	8	almsafir	almsafir	NOUN
gujaf-361	392	9	,	,	PUNCT
gujaf-361	392	10	m.	m.	NOUN
gujaf-361	392	11	k.	k.	PROPN
gujaf-361	392	12	,	,	PUNCT
gujaf-361	392	13	&	&	CCONJ
gujaf-361	392	14	al	al	PROPN
gujaf-361	392	15	-	-	PUNCT
gujaf-361	392	16	smadi	smadi	NOUN
gujaf-361	392	17	,	,	PUNCT
gujaf-361	392	18	a.	a.	NOUN
gujaf-361	392	19	w.	w.	PROPN
gujaf-361	392	20	(	(	PUNCT
gujaf-361	392	21	2014	2014	NUM
gujaf-361	392	22	)	)	PUNCT
gujaf-361	392	23	.	.	PUNCT
gujaf-361	393	1	does	do	AUX
gujaf-361	393	2	corporate	corporate	ADJ
gujaf-361	393	3	social	social	ADJ
gujaf-361	393	4	responsibility	responsibility	NOUN
gujaf-361	393	5	lead	lead	VERB
gujaf-361	393	6	to	to	PART
gujaf-361	393	7	improve	improve	VERB
gujaf-361	393	8	in	in	ADP
gujaf-361	393	9	firm	firm	ADJ
gujaf-361	393	10	financial	financial	ADJ
gujaf-361	393	11	performance	performance	NOUN
gujaf-361	393	12	?	?	PUNCT
gujaf-361	394	1	evidence	evidence	NOUN
gujaf-361	394	2	from	from	ADP
gujaf-361	394	3	malaysia	malaysia	PROPN
gujaf-361	394	4	.	.	PUNCT
gujaf-361	395	1	international	international	ADJ
gujaf-361	395	2	journal	journal	PROPN
gujaf-361	395	3	of	of	ADP
gujaf-361	395	4	economics	economic	NOUN
gujaf-361	395	5	and	and	CCONJ
gujaf-361	395	6	finance	finance	NOUN
gujaf-361	395	7	,	,	PUNCT
gujaf-361	395	8	6(3	6(3	NUM
gujaf-361	395	9	)	)	PUNCT
gujaf-361	395	10	,	,	PUNCT
gujaf-361	395	11	126–138	126–138	NUM
gujaf-361	395	12	.	.	PUNCT
gujaf-361	396	1	will	will	AUX
gujaf-361	396	2	,	,	PUNCT
gujaf-361	396	3	k.	k.	PROPN
gujaf-361	396	4	&	&	CCONJ
gujaf-361	396	5	gordon	gordon	PROPN
gujaf-361	396	6	,	,	PUNCT
gujaf-361	396	7	s.	s.	PROPN
gujaf-361	396	8	(	(	PUNCT
gujaf-361	396	9	2022	2022	NUM
gujaf-361	396	10	)	)	PUNCT
gujaf-361	396	11	.	.	PUNCT
gujaf-361	397	1	fundamental	fundamental	ADJ
gujaf-361	397	2	analysis	analysis	NOUN
gujaf-361	397	3	-	-	PUNCT
gujaf-361	397	4	tools	tool	NOUN
gujaf-361	397	5	for	for	ADP
gujaf-361	397	6	fundamental.retrieved	fundamental.retrieved	ADJ
gujaf-361	397	7	:	:	PUNCT
gujaf-361	397	8	https://www.simplilearn.com/finance-performance-rar21-article	https://www.simplilearn.com/finance-performance-rar21-article	NOUN
gujaf-361	397	9	https://www.simplilearn.com/finance-performance-rar21-article	https://www.simplilearn.com/finance-performance-rar21-article	NOUN
gujaf-361	397	10	gusau	gusau	PROPN
gujaf-361	397	11	journal	journal	PROPN
gujaf-361	397	12	of	of	ADP
gujaf-361	397	13	accounting	accounting	NOUN
gujaf-361	397	14	and	and	CCONJ
gujaf-361	397	15	finance	finance	NOUN
gujaf-361	397	16	,	,	PUNCT
gujaf-361	397	17	vol	vol	NOUN
gujaf-361	397	18	.	.	PROPN
gujaf-361	397	19	5	5	NUM
gujaf-361	397	20	,	,	PUNCT
gujaf-361	397	21	issue	issue	NOUN
gujaf-361	397	22	1	1	NUM
gujaf-361	397	23	,	,	PUNCT
gujaf-361	397	24	april	april	PROPN
gujaf-361	397	25	,	,	PUNCT
gujaf-361	397	26	2024	2024	NUM
gujaf-361	397	27	108	108	NUM
gujaf-361	397	28	https://investopedia.com/terms/f/financialperformance.asp#what-isfinancialperformance	https://investopedia.com/terms/f/financialperformance.asp#what-isfinancialperformance	NOUN
gujaf-361	397	29	.	.	PUNCT
gujaf-361	398	1	wuncharoen	wuncharoen	NOUN
gujaf-361	398	2	,	,	PUNCT
gujaf-361	398	3	c.(2013	c.(2013	PROPN
gujaf-361	398	4	)	)	PUNCT
gujaf-361	398	5	.	.	PUNCT
gujaf-361	399	1	the	the	DET
gujaf-361	399	2	relationship	relationship	NOUN
gujaf-361	399	3	between	between	ADP
gujaf-361	399	4	corporate	corporate	ADJ
gujaf-361	399	5	social	social	ADJ
gujaf-361	399	6	responsibility	responsibility	NOUN
gujaf-361	399	7	and	and	CCONJ
gujaf-361	399	8	firm	firm	ADJ
gujaf-361	399	9	performance	performance	NOUN
gujaf-361	399	10	from	from	ADP
gujaf-361	399	11	the	the	DET
gujaf-361	399	12	hotel	hotel	NOUN
gujaf-361	399	13	industry	industry	NOUN
gujaf-361	399	14	o	o	PROPN
gujaf-361	399	15	kho	kho	PROPN
gujaf-361	399	16	samui	samui	PROPN
gujaf-361	399	17	island	island	PROPN
gujaf-361	399	18	,	,	PUNCT
gujaf-361	399	19	thailand	thailand	PROPN
gujaf-361	399	20	proceedings	proceeding	NOUN
gujaf-361	399	21	of	of	ADP
gujaf-361	399	22	3rd	3rd	ADJ
gujaf-361	399	23	global	global	ADJ
gujaf-361	399	24	accounting	accounting	NOUN
gujaf-361	399	25	,	,	PUNCT
gujaf-361	399	26	finance	finance	NOUN
gujaf-361	399	27	and	and	CCONJ
gujaf-361	399	28	economics	economic	NOUN
gujaf-361	399	29	conference	conference	NOUN
gujaf-361	399	30	,	,	PUNCT
gujaf-361	399	31	rydges	rydge	VERB
gujaf-361	399	32	melbourne	melbourne	PROPN
gujaf-361	399	33	,	,	PUNCT
gujaf-361	399	34	australia	australia	PROPN
gujaf-361	399	35	.isbn	.isbn	ADP
gujaf-361	399	36	:	:	PUNCT
gujaf-361	399	37	978	978	NUM
gujaf-361	399	38	-	-	SYM
gujaf-361	399	39	1	1	NUM
gujaf-361	399	40	-	-	PUNCT
gujaf-361	399	41	922069	922069	NUM
gujaf-361	399	42	-	-	PUNCT
gujaf-361	399	43	23	23	NUM
gujaf-361	399	44	-	-	SYM
gujaf-361	399	45	8	8	NUM
gujaf-361	399	46	,	,	PUNCT
gujaf-361	399	47	(	(	PUNCT
gujaf-361	399	48	2009	2009	NUM
gujaf-361	399	49	)	)	PUNCT
gujaf-361	399	50	,	,	PUNCT
gujaf-361	399	51	1	1	NUM
gujaf-361	399	52	-	-	SYM
gujaf-361	399	53	11	11	NUM
gujaf-361	399	54	.	.	PUNCT
gujaf-361	400	1	yusuf	yusuf	PROPN
gujaf-361	400	2	,	,	PUNCT
gujaf-361	400	3	b.	b.	PROPN
gujaf-361	400	4	a.	a.	PROPN
gujaf-361	400	5	,	,	PUNCT
gujaf-361	400	6	&	&	CCONJ
gujaf-361	400	7	maryam	maryam	PROPN
gujaf-361	400	8	a.	a.	PROPN
gujaf-361	400	9	(	(	PUNCT
gujaf-361	400	10	2015).corporatesocial	2015).corporatesocial	ADJ
gujaf-361	400	11	responsibility	responsibility	NOUN
gujaf-361	400	12	and	and	CCONJ
gujaf-361	400	13	company	company	NOUN
gujaf-361	400	14	performance	performance	NOUN
gujaf-361	400	15	.	.	PUNCT
gujaf-361	401	1	journal	journal	PROPN
gujaf-361	401	2	of	of	ADP
gujaf-361	401	3	business	business	NOUN
gujaf-361	401	4	studies	study	NOUN
gujaf-361	401	5	,	,	PUNCT
gujaf-361	401	6	7(1	7(1	NUM
gujaf-361	401	7	)	)	PUNCT
gujaf-361	401	8	,	,	PUNCT
gujaf-361	401	9	2152	2152	NUM
gujaf-361	401	10	-	-	SYM
gujaf-361	401	11	1034	1034	NUM
gujaf-361	401	12	.	.	PUNCT
gujaf-361	402	1	https://investopedia.com/terms/f/financialperformance.asp#what-is-financialperformance	https://investopedia.com/terms/f/financialperformance.asp#what-is-financialperformance	NOUN
gujaf-361	402	2	https://investopedia.com/terms/f/financialperformance.asp#what-is-financialperformance	https://investopedia.com/terms/f/financialperformance.asp#what-is-financialperformance	NOUN