id	sid	tid	token	lemma	pos
gujaf-368	1	1	microsoft	microsoft	PROPN
gujaf-368	1	2	word	word	NOUN
gujaf-368	1	3	5	5	NUM
gujaf-368	1	4	gusau	gusau	ADJ
gujaf-368	1	5	journal	journal	NOUN
gujaf-368	1	6	of	of	ADP
gujaf-368	1	7	accounting	accounting	NOUN
gujaf-368	1	8	and	and	CCONJ
gujaf-368	1	9	finance	finance	NOUN
gujaf-368	1	10	,	,	PUNCT
gujaf-368	1	11	vol.6	vol.6	PROPN
gujaf-368	1	12	,	,	PUNCT
gujaf-368	1	13	issue	issue	NOUN
gujaf-368	1	14	1	1	NUM
gujaf-368	1	15	,	,	PUNCT
gujaf-368	1	16	april	april	PROPN
gujaf-368	1	17	,	,	PUNCT
gujaf-368	1	18	2025	2025	NUM
gujaf-368	1	19	63	63	NUM
gujaf-368	1	20	exchange	exchange	NOUN
gujaf-368	1	21	rate	rate	NOUN
gujaf-368	1	22	fluctuation	fluctuation	NOUN
gujaf-368	1	23	and	and	CCONJ
gujaf-368	1	24	financial	financial	ADJ
gujaf-368	1	25	performance	performance	NOUN
gujaf-368	1	26	of	of	ADP
gujaf-368	1	27	listed	list	VERB
gujaf-368	1	28	manufacturing	manufacturing	NOUN
gujaf-368	1	29	companies	company	NOUN
gujaf-368	1	30	in	in	ADP
gujaf-368	1	31	nigeria	nigeria	PROPN
gujaf-368	1	32	yusuf	yusuf	PROPN
gujaf-368	1	33	olamilekan	olamilekan	PROPN
gujaf-368	1	34	quadri	quadri	PROPN
gujaf-368	1	35	department	department	PROPN
gujaf-368	1	36	of	of	ADP
gujaf-368	1	37	accounting	accounting	NOUN
gujaf-368	1	38	and	and	CCONJ
gujaf-368	1	39	finance	finance	NOUN
gujaf-368	1	40	,	,	PUNCT
gujaf-368	1	41	faculty	faculty	NOUN
gujaf-368	1	42	of	of	ADP
gujaf-368	1	43	management	management	NOUN
gujaf-368	1	44	and	and	CCONJ
gujaf-368	1	45	social	social	ADJ
gujaf-368	1	46	sciences	science	NOUN
gujaf-368	1	47	,	,	PUNCT
gujaf-368	1	48	kwara	kwara	PROPN
gujaf-368	1	49	state	state	PROPN
gujaf-368	1	50	university	university	PROPN
gujaf-368	1	51	,	,	PUNCT
gujaf-368	1	52	malete	malete	NOUN
gujaf-368	1	53	,	,	PUNCT
gujaf-368	1	54	nigeria	nigeria	PROPN
gujaf-368	1	55	+2348065587154	+2348065587154	PROPN
gujaf-368	1	56	:	:	PUNCT
gujaf-368	2	1	quadriyusuf@gmail.com	quadriyusuf@gmail.com	X
gujaf-368	2	2	.	.	PUNCT
gujaf-368	2	3	orcid	orcid	PROPN
gujaf-368	3	1	i	i	PRON
gujaf-368	3	2	d	d	NOUN
gujaf-368	3	3	:	:	PUNCT
gujaf-368	4	1	https://orcid.org/0000-0002-3755-7924	https://orcid.org/0000-0002-3755-7924	PROPN
gujaf-368	4	2	.	.	PUNCT
gujaf-368	4	3	https://doi.org/10.57233/gujaf.v6i1.05	https://doi.org/10.57233/gujaf.v6i1.05	NOUN
gujaf-368	4	4	abstract	abstract	ADJ
gujaf-368	4	5	the	the	DET
gujaf-368	4	6	havoc	havoc	NOUN
gujaf-368	4	7	from	from	ADP
gujaf-368	4	8	continuous	continuous	ADJ
gujaf-368	4	9	exchange	exchange	NOUN
gujaf-368	4	10	rate	rate	NOUN
gujaf-368	4	11	fluctuation	fluctuation	NOUN
gujaf-368	4	12	poses	pose	VERB
gujaf-368	4	13	a	a	DET
gujaf-368	4	14	sizeable	sizeable	ADJ
gujaf-368	4	15	threat	threat	NOUN
gujaf-368	4	16	to	to	ADP
gujaf-368	4	17	manufacturing	manufacture	VERB
gujaf-368	4	18	companies	company	NOUN
gujaf-368	4	19	especially	especially	ADV
gujaf-368	4	20	those	those	PRON
gujaf-368	4	21	that	that	PRON
gujaf-368	4	22	utilize	utilize	VERB
gujaf-368	4	23	import	import	NOUN
gujaf-368	4	24	-	-	PUNCT
gujaf-368	4	25	depended	depend	VERB
gujaf-368	4	26	inputs	input	NOUN
gujaf-368	4	27	in	in	ADP
gujaf-368	4	28	their	their	PRON
gujaf-368	4	29	production	production	NOUN
gujaf-368	4	30	processes	process	NOUN
gujaf-368	4	31	and	and	CCONJ
gujaf-368	4	32	consequentially	consequentially	ADV
gujaf-368	4	33	affect	affect	VERB
gujaf-368	4	34	their	their	PRON
gujaf-368	4	35	output	output	NOUN
gujaf-368	4	36	and	and	CCONJ
gujaf-368	4	37	performance	performance	NOUN
gujaf-368	4	38	.	.	PUNCT
gujaf-368	5	1	hence	hence	ADV
gujaf-368	5	2	,	,	PUNCT
gujaf-368	5	3	this	this	DET
gujaf-368	5	4	study	study	NOUN
gujaf-368	5	5	evaluates	evaluate	VERB
gujaf-368	5	6	the	the	DET
gujaf-368	5	7	exchange	exchange	NOUN
gujaf-368	5	8	rate	rate	NOUN
gujaf-368	5	9	fluctuation	fluctuation	NOUN
gujaf-368	5	10	and	and	CCONJ
gujaf-368	5	11	financial	financial	ADJ
gujaf-368	5	12	performance	performance	NOUN
gujaf-368	5	13	of	of	ADP
gujaf-368	5	14	listed	list	VERB
gujaf-368	5	15	manufacturing	manufacturing	NOUN
gujaf-368	5	16	companies	company	NOUN
gujaf-368	5	17	in	in	ADP
gujaf-368	5	18	nigeria	nigeria	PROPN
gujaf-368	5	19	.	.	PUNCT
gujaf-368	6	1	the	the	DET
gujaf-368	6	2	study	study	NOUN
gujaf-368	6	3	adopted	adopt	VERB
gujaf-368	6	4	a	a	DET
gujaf-368	6	5	secondary	secondary	ADJ
gujaf-368	6	6	source	source	NOUN
gujaf-368	6	7	of	of	ADP
gujaf-368	6	8	data	datum	NOUN
gujaf-368	6	9	while	while	SCONJ
gujaf-368	6	10	descriptive	descriptive	ADJ
gujaf-368	6	11	statistics	statistic	NOUN
gujaf-368	6	12	and	and	CCONJ
gujaf-368	6	13	regression	regression	VERB
gujaf-368	6	14	analysis	analysis	NOUN
gujaf-368	6	15	were	be	AUX
gujaf-368	6	16	used	use	VERB
gujaf-368	6	17	to	to	PART
gujaf-368	6	18	analyze	analyze	VERB
gujaf-368	6	19	the	the	DET
gujaf-368	6	20	data	datum	NOUN
gujaf-368	6	21	.	.	PUNCT
gujaf-368	7	1	the	the	DET
gujaf-368	7	2	regression	regression	NOUN
gujaf-368	7	3	analysis	analysis	NOUN
gujaf-368	7	4	result	result	NOUN
gujaf-368	7	5	revealed	reveal	VERB
gujaf-368	7	6	that	that	SCONJ
gujaf-368	7	7	at	at	ADP
gujaf-368	7	8	a	a	DET
gujaf-368	7	9	5	5	NUM
gujaf-368	7	10	%	%	NOUN
gujaf-368	7	11	(	(	PUNCT
gujaf-368	7	12	0.05	0.05	NUM
gujaf-368	7	13	)	)	PUNCT
gujaf-368	7	14	level	level	NOUN
gujaf-368	7	15	of	of	ADP
gujaf-368	7	16	significance	significance	NOUN
gujaf-368	7	17	,	,	PUNCT
gujaf-368	7	18	all	all	DET
gujaf-368	7	19	four	four	NUM
gujaf-368	7	20	proxies	proxy	NOUN
gujaf-368	7	21	of	of	ADP
gujaf-368	7	22	exchange	exchange	NOUN
gujaf-368	7	23	rate	rate	NOUN
gujaf-368	7	24	fluctuations	fluctuation	NOUN
gujaf-368	7	25	are	be	AUX
gujaf-368	7	26	statistically	statistically	ADV
gujaf-368	7	27	significant	significant	ADJ
gujaf-368	7	28	to	to	ADP
gujaf-368	7	29	the	the	DET
gujaf-368	7	30	financial	financial	ADJ
gujaf-368	7	31	performance	performance	NOUN
gujaf-368	7	32	of	of	ADP
gujaf-368	7	33	listed	list	VERB
gujaf-368	7	34	manufacturing	manufacturing	NOUN
gujaf-368	7	35	companies	company	NOUN
gujaf-368	7	36	in	in	ADP
gujaf-368	7	37	nigeria	nigeria	PROPN
gujaf-368	7	38	.	.	PUNCT
gujaf-368	8	1	this	this	PRON
gujaf-368	8	2	led	lead	VERB
gujaf-368	8	3	to	to	ADP
gujaf-368	8	4	the	the	DET
gujaf-368	8	5	failure	failure	NOUN
gujaf-368	8	6	to	to	PART
gujaf-368	8	7	accept	accept	VERB
gujaf-368	8	8	any	any	PRON
gujaf-368	8	9	of	of	ADP
gujaf-368	8	10	the	the	DET
gujaf-368	8	11	hypotheses	hypothesis	NOUN
gujaf-368	8	12	raised	raise	VERB
gujaf-368	8	13	to	to	PART
gujaf-368	8	14	guide	guide	VERB
gujaf-368	8	15	this	this	DET
gujaf-368	8	16	study	study	NOUN
gujaf-368	8	17	,	,	PUNCT
gujaf-368	8	18	with	with	ADP
gujaf-368	8	19	the	the	DET
gujaf-368	8	20	conclusion	conclusion	NOUN
gujaf-368	8	21	that	that	SCONJ
gujaf-368	8	22	exchange	exchange	NOUN
gujaf-368	8	23	rate	rate	NOUN
gujaf-368	8	24	fluctuation	fluctuation	NOUN
gujaf-368	8	25	significantly	significantly	ADV
gujaf-368	8	26	affects	affect	VERB
gujaf-368	8	27	the	the	DET
gujaf-368	8	28	financial	financial	ADJ
gujaf-368	8	29	performance	performance	NOUN
gujaf-368	8	30	of	of	ADP
gujaf-368	8	31	listed	list	VERB
gujaf-368	8	32	manufacturing	manufacturing	NOUN
gujaf-368	8	33	companies	company	NOUN
gujaf-368	8	34	in	in	ADP
gujaf-368	8	35	nigeria	nigeria	PROPN
gujaf-368	8	36	.	.	PUNCT
gujaf-368	9	1	therefore	therefore	ADV
gujaf-368	9	2	,	,	PUNCT
gujaf-368	9	3	it	it	PRON
gujaf-368	9	4	was	be	AUX
gujaf-368	9	5	recommended	recommend	VERB
gujaf-368	9	6	that	that	SCONJ
gujaf-368	9	7	listed	list	VERB
gujaf-368	9	8	manufacturing	manufacturing	NOUN
gujaf-368	9	9	companies	company	NOUN
gujaf-368	9	10	should	should	AUX
gujaf-368	9	11	consider	consider	VERB
gujaf-368	9	12	adopting	adopt	VERB
gujaf-368	9	13	robust	robust	ADJ
gujaf-368	9	14	foreign	foreign	ADJ
gujaf-368	9	15	exchange	exchange	NOUN
gujaf-368	9	16	risk	risk	NOUN
gujaf-368	9	17	management	management	NOUN
gujaf-368	9	18	strategies	strategy	NOUN
gujaf-368	9	19	ranging	range	VERB
gujaf-368	9	20	from	from	ADP
gujaf-368	9	21	hedging	hedge	VERB
gujaf-368	9	22	techniques	technique	NOUN
gujaf-368	9	23	,	,	PUNCT
gujaf-368	9	24	diversification	diversification	NOUN
gujaf-368	9	25	of	of	ADP
gujaf-368	9	26	markets	market	NOUN
gujaf-368	9	27	,	,	PUNCT
gujaf-368	9	28	and	and	CCONJ
gujaf-368	9	29	maintaining	maintain	VERB
gujaf-368	9	30	a	a	DET
gujaf-368	9	31	clear	clear	ADJ
gujaf-368	9	32	understanding	understanding	NOUN
gujaf-368	9	33	of	of	ADP
gujaf-368	9	34	their	their	PRON
gujaf-368	9	35	foreign	foreign	ADJ
gujaf-368	9	36	exchange	exchange	NOUN
gujaf-368	9	37	exposures	exposure	NOUN
gujaf-368	9	38	.	.	PUNCT
gujaf-368	10	1	keyword	keyword	NOUN
gujaf-368	10	2	:	:	PUNCT
gujaf-368	10	3	exchange	exchange	NOUN
gujaf-368	10	4	rate	rate	NOUN
gujaf-368	10	5	,	,	PUNCT
gujaf-368	10	6	financial	financial	ADJ
gujaf-368	10	7	performance	performance	NOUN
gujaf-368	10	8	,	,	PUNCT
gujaf-368	10	9	nigeria	nigeria	PROPN
gujaf-368	10	10	.	.	PUNCT
gujaf-368	11	1	jel	jel	PROPN
gujaf-368	11	2	classification	classification	PROPN
gujaf-368	11	3	code	code	NOUN
gujaf-368	11	4	:	:	PUNCT
gujaf-368	11	5	f31	f31	PROPN
gujaf-368	11	6	,	,	PUNCT
gujaf-368	11	7	l25	l25	NOUN
gujaf-368	11	8	1.0	1.0	NUM
gujaf-368	11	9	introduction	introduction	NOUN
gujaf-368	11	10	manufacturing	manufacturing	NOUN
gujaf-368	11	11	companies	company	NOUN
gujaf-368	11	12	are	be	AUX
gujaf-368	11	13	vital	vital	ADJ
gujaf-368	11	14	to	to	ADP
gujaf-368	11	15	the	the	DET
gujaf-368	11	16	economy	economy	NOUN
gujaf-368	11	17	because	because	SCONJ
gujaf-368	11	18	they	they	PRON
gujaf-368	11	19	use	use	VERB
gujaf-368	11	20	a	a	DET
gujaf-368	11	21	variety	variety	NOUN
gujaf-368	11	22	of	of	ADP
gujaf-368	11	23	industrial	industrial	ADJ
gujaf-368	11	24	processes	process	NOUN
gujaf-368	11	25	to	to	PART
gujaf-368	11	26	turn	turn	VERB
gujaf-368	11	27	raw	raw	ADJ
gujaf-368	11	28	materials	material	NOUN
gujaf-368	11	29	or	or	CCONJ
gujaf-368	11	30	components	component	NOUN
gujaf-368	11	31	into	into	ADP
gujaf-368	11	32	final	final	ADJ
gujaf-368	11	33	goods	good	NOUN
gujaf-368	11	34	.	.	PUNCT
gujaf-368	12	1	these	these	DET
gujaf-368	12	2	companies	company	NOUN
gujaf-368	12	3	work	work	VERB
gujaf-368	12	4	in	in	ADP
gujaf-368	12	5	a	a	DET
gujaf-368	12	6	variety	variety	NOUN
gujaf-368	12	7	of	of	ADP
gujaf-368	12	8	industries	industry	NOUN
gujaf-368	12	9	,	,	PUNCT
gujaf-368	12	10	such	such	ADJ
gujaf-368	12	11	as	as	ADP
gujaf-368	12	12	electronics	electronic	NOUN
gujaf-368	12	13	,	,	PUNCT
gujaf-368	12	14	textiles	textile	NOUN
gujaf-368	12	15	,	,	PUNCT
gujaf-368	12	16	food	food	NOUN
gujaf-368	12	17	processing	processing	NOUN
gujaf-368	12	18	,	,	PUNCT
gujaf-368	12	19	pharmaceuticals	pharmaceutical	NOUN
gujaf-368	12	20	,	,	PUNCT
gujaf-368	12	21	automotive	automotive	ADJ
gujaf-368	12	22	,	,	PUNCT
gujaf-368	12	23	and	and	CCONJ
gujaf-368	12	24	manufacturing	manufacturing	NOUN
gujaf-368	12	25	.	.	PUNCT
gujaf-368	13	1	due	due	ADP
gujaf-368	13	2	to	to	ADP
gujaf-368	13	3	these	these	DET
gujaf-368	13	4	high	high	ADJ
gujaf-368	13	5	impacts	impact	NOUN
gujaf-368	13	6	,	,	PUNCT
gujaf-368	13	7	the	the	DET
gujaf-368	13	8	performance	performance	NOUN
gujaf-368	13	9	of	of	ADP
gujaf-368	13	10	manufacturing	manufacturing	NOUN
gujaf-368	13	11	firms	firm	NOUN
gujaf-368	13	12	is	be	AUX
gujaf-368	13	13	usually	usually	ADV
gujaf-368	13	14	of	of	ADP
gujaf-368	13	15	utmost	utmost	ADJ
gujaf-368	13	16	concern	concern	NOUN
gujaf-368	13	17	in	in	ADP
gujaf-368	13	18	promoting	promote	VERB
gujaf-368	13	19	economic	economic	ADJ
gujaf-368	13	20	growth	growth	NOUN
gujaf-368	13	21	and	and	CCONJ
gujaf-368	13	22	development	development	NOUN
gujaf-368	13	23	(	(	PUNCT
gujaf-368	13	24	agubata	agubata	PROPN
gujaf-368	13	25	&	&	CCONJ
gujaf-368	13	26	odubuasi	odubuasi	PROPN
gujaf-368	13	27	,	,	PUNCT
gujaf-368	13	28	2018	2018	NUM
gujaf-368	13	29	)	)	PUNCT
gujaf-368	13	30	.	.	PUNCT
gujaf-368	14	1	this	this	PRON
gujaf-368	14	2	has	have	AUX
gujaf-368	14	3	necessitated	necessitate	VERB
gujaf-368	14	4	the	the	DET
gujaf-368	14	5	performance	performance	NOUN
gujaf-368	14	6	appraisal	appraisal	NOUN
gujaf-368	14	7	by	by	ADP
gujaf-368	14	8	companies	company	NOUN
gujaf-368	14	9	at	at	ADP
gujaf-368	14	10	different	different	ADJ
gujaf-368	14	11	intervals	interval	NOUN
gujaf-368	14	12	in	in	ADP
gujaf-368	14	13	terms	term	NOUN
gujaf-368	14	14	of	of	ADP
gujaf-368	14	15	financial	financial	ADJ
gujaf-368	14	16	and	and	CCONJ
gujaf-368	14	17	non	non	ADJ
gujaf-368	14	18	-	-	ADJ
gujaf-368	14	19	financial	financial	ADJ
gujaf-368	14	20	measures	measure	NOUN
gujaf-368	14	21	and	and	CCONJ
gujaf-368	14	22	among	among	ADP
gujaf-368	14	23	the	the	DET
gujaf-368	14	24	performance	performance	NOUN
gujaf-368	14	25	metrics	metric	NOUN
gujaf-368	14	26	,	,	PUNCT
gujaf-368	14	27	financial	financial	ADJ
gujaf-368	14	28	performance	performance	NOUN
gujaf-368	14	29	is	be	AUX
gujaf-368	14	30	primary	primary	ADJ
gujaf-368	14	31	as	as	ADP
gujaf-368	14	32	strong	strong	ADJ
gujaf-368	14	33	financial	financial	ADJ
gujaf-368	14	34	performance	performance	NOUN
gujaf-368	14	35	indicates	indicate	VERB
gujaf-368	14	36	that	that	SCONJ
gujaf-368	14	37	a	a	DET
gujaf-368	14	38	company	company	NOUN
gujaf-368	14	39	is	be	AUX
gujaf-368	14	40	generating	generate	VERB
gujaf-368	14	41	healthy	healthy	ADJ
gujaf-368	14	42	revenues	revenue	NOUN
gujaf-368	14	43	,	,	PUNCT
gujaf-368	14	44	effectively	effectively	ADV
gujaf-368	14	45	managing	manage	VERB
gujaf-368	14	46	expenses	expense	NOUN
gujaf-368	14	47	,	,	PUNCT
gujaf-368	14	48	and	and	CCONJ
gujaf-368	14	49	generating	generating	NOUN
gujaf-368	14	50	profits	profit	NOUN
gujaf-368	14	51	,	,	PUNCT
gujaf-368	14	52	which	which	PRON
gujaf-368	14	53	can	can	AUX
gujaf-368	14	54	contribute	contribute	VERB
gujaf-368	14	55	to	to	ADP
gujaf-368	14	56	growth	growth	NOUN
gujaf-368	14	57	,	,	PUNCT
gujaf-368	14	58	expansion	expansion	NOUN
gujaf-368	14	59	,	,	PUNCT
gujaf-368	14	60	and	and	CCONJ
gujaf-368	14	61	shareholder	shareholder	NOUN
gujaf-368	14	62	value	value	NOUN
gujaf-368	14	63	.	.	PUNCT
gujaf-368	15	1	conversely	conversely	ADV
gujaf-368	15	2	,	,	PUNCT
gujaf-368	15	3	weak	weak	ADJ
gujaf-368	15	4	financial	financial	ADJ
gujaf-368	15	5	performance	performance	NOUN
gujaf-368	15	6	may	may	AUX
gujaf-368	15	7	indicate	indicate	VERB
gujaf-368	15	8	challenges	challenge	NOUN
gujaf-368	15	9	in	in	ADP
gujaf-368	15	10	revenue	revenue	NOUN
gujaf-368	15	11	generation	generation	NOUN
gujaf-368	15	12	,	,	PUNCT
gujaf-368	15	13	cost	cost	NOUN
gujaf-368	15	14	management	management	NOUN
gujaf-368	15	15	,	,	PUNCT
gujaf-368	15	16	or	or	CCONJ
gujaf-368	15	17	profitability	profitability	NOUN
gujaf-368	15	18	,	,	PUNCT
gujaf-368	15	19	which	which	PRON
gujaf-368	15	20	could	could	AUX
gujaf-368	15	21	require	require	VERB
gujaf-368	15	22	strategic	strategic	ADJ
gujaf-368	15	23	adjustments	adjustment	NOUN
gujaf-368	15	24	and	and	CCONJ
gujaf-368	15	25	improvement	improvement	NOUN
gujaf-368	15	26	efforts	effort	NOUN
gujaf-368	15	27	to	to	PART
gujaf-368	15	28	enhance	enhance	VERB
gujaf-368	15	29	the	the	DET
gujaf-368	15	30	company	company	NOUN
gujaf-368	15	31	's	's	PART
gujaf-368	15	32	financial	financial	ADJ
gujaf-368	15	33	position	position	NOUN
gujaf-368	15	34	(	(	PUNCT
gujaf-368	15	35	iwedi	iwedi	PROPN
gujaf-368	15	36	,	,	PUNCT
gujaf-368	15	37	2021	2021	NUM
gujaf-368	15	38	)	)	PUNCT
gujaf-368	15	39	.	.	PUNCT
gujaf-368	16	1	however	however	ADV
gujaf-368	16	2	,	,	PUNCT
gujaf-368	16	3	the	the	DET
gujaf-368	16	4	functions	function	NOUN
gujaf-368	16	5	of	of	ADP
gujaf-368	16	6	exchange	exchange	NOUN
gujaf-368	16	7	rates	rate	NOUN
gujaf-368	16	8	are	be	AUX
gujaf-368	16	9	well	well	ADV
gujaf-368	16	10	-	-	PUNCT
gujaf-368	16	11	established	establish	VERB
gujaf-368	16	12	in	in	ADP
gujaf-368	16	13	every	every	DET
gujaf-368	16	14	economy	economy	NOUN
gujaf-368	16	15	,	,	PUNCT
gujaf-368	16	16	as	as	SCONJ
gujaf-368	16	17	changes	change	NOUN
gujaf-368	16	18	in	in	ADP
gujaf-368	16	19	exchange	exchange	NOUN
gujaf-368	16	20	rates	rate	NOUN
gujaf-368	16	21	impact	impact	VERB
gujaf-368	16	22	not	not	PART
gujaf-368	16	23	only	only	ADV
gujaf-368	16	24	the	the	DET
gujaf-368	16	25	economic	economic	ADJ
gujaf-368	16	26	activity	activity	NOUN
gujaf-368	16	27	of	of	ADP
gujaf-368	16	28	a	a	DET
gujaf-368	16	29	nation	nation	NOUN
gujaf-368	16	30	but	but	CCONJ
gujaf-368	16	31	also	also	ADV
gujaf-368	16	32	the	the	DET
gujaf-368	16	33	overall	overall	ADJ
gujaf-368	16	34	performance	performance	NOUN
gujaf-368	16	35	of	of	ADP
gujaf-368	16	36	businesses	business	NOUN
gujaf-368	16	37	(	(	PUNCT
gujaf-368	16	38	williams	williams	PROPN
gujaf-368	16	39	,	,	PUNCT
gujaf-368	16	40	2018	2018	NUM
gujaf-368	16	41	)	)	PUNCT
gujaf-368	16	42	.	.	PUNCT
gujaf-368	17	1	foreign	foreign	ADJ
gujaf-368	17	2	exchange	exchange	NOUN
gujaf-368	17	3	rate	rate	NOUN
gujaf-368	17	4	fluctuation	fluctuation	NOUN
gujaf-368	17	5	has	have	AUX
gujaf-368	17	6	been	be	AUX
gujaf-368	17	7	a	a	DET
gujaf-368	17	8	major	major	ADJ
gujaf-368	17	9	problem	problem	NOUN
gujaf-368	17	10	for	for	ADP
gujaf-368	17	11	gusau	gusau	ADJ
gujaf-368	17	12	journal	journal	PROPN
gujaf-368	17	13	of	of	ADP
gujaf-368	17	14	accounting	accounting	NOUN
gujaf-368	17	15	and	and	CCONJ
gujaf-368	17	16	finance	finance	NOUN
gujaf-368	17	17	,	,	PUNCT
gujaf-368	17	18	vol.6	vol.6	PROPN
gujaf-368	17	19	,	,	PUNCT
gujaf-368	17	20	issue	issue	NOUN
gujaf-368	17	21	1	1	NUM
gujaf-368	17	22	,	,	PUNCT
gujaf-368	17	23	april	april	PROPN
gujaf-368	17	24	,	,	PUNCT
gujaf-368	17	25	2025	2025	NUM
gujaf-368	17	26	64	64	NUM
gujaf-368	17	27	several	several	ADJ
gujaf-368	17	28	countries	country	NOUN
gujaf-368	17	29	either	either	CCONJ
gujaf-368	17	30	as	as	ADP
gujaf-368	17	31	an	an	DET
gujaf-368	17	32	exporter	exporter	NOUN
gujaf-368	17	33	of	of	ADP
gujaf-368	17	34	finished	finished	ADJ
gujaf-368	17	35	or	or	CCONJ
gujaf-368	17	36	semi	semi	ADJ
gujaf-368	17	37	-	-	ADJ
gujaf-368	17	38	finished	finished	ADJ
gujaf-368	17	39	products	product	NOUN
gujaf-368	17	40	or	or	CCONJ
gujaf-368	17	41	as	as	ADP
gujaf-368	17	42	an	an	DET
gujaf-368	17	43	importer	importer	NOUN
gujaf-368	17	44	of	of	ADP
gujaf-368	17	45	raw	raw	ADJ
gujaf-368	17	46	materials	material	NOUN
gujaf-368	17	47	ready	ready	ADJ
gujaf-368	17	48	for	for	ADP
gujaf-368	17	49	further	further	ADJ
gujaf-368	17	50	processing	processing	NOUN
gujaf-368	17	51	(	(	PUNCT
gujaf-368	17	52	osho	osho	PROPN
gujaf-368	17	53	&	&	CCONJ
gujaf-368	17	54	ibifunmilola	ibifunmilola	PROPN
gujaf-368	17	55	,	,	PUNCT
gujaf-368	17	56	2022	2022	NUM
gujaf-368	17	57	)	)	PUNCT
gujaf-368	17	58	.	.	PUNCT
gujaf-368	18	1	this	this	DET
gujaf-368	18	2	fundamental	fundamental	ADJ
gujaf-368	18	3	problem	problem	NOUN
gujaf-368	18	4	stems	stem	VERB
gujaf-368	18	5	from	from	ADP
gujaf-368	18	6	the	the	DET
gujaf-368	18	7	fact	fact	NOUN
gujaf-368	18	8	that	that	SCONJ
gujaf-368	18	9	the	the	DET
gujaf-368	18	10	foreign	foreign	ADJ
gujaf-368	18	11	exchange	exchange	NOUN
gujaf-368	18	12	market	market	NOUN
gujaf-368	18	13	is	be	AUX
gujaf-368	18	14	known	know	VERB
gujaf-368	18	15	to	to	PART
gujaf-368	18	16	be	be	AUX
gujaf-368	18	17	volatile	volatile	ADJ
gujaf-368	18	18	and	and	CCONJ
gujaf-368	18	19	uncertain	uncertain	ADJ
gujaf-368	18	20	as	as	ADP
gujaf-368	18	21	exchange	exchange	NOUN
gujaf-368	18	22	rates	rate	NOUN
gujaf-368	18	23	fluctuate	fluctuate	NOUN
gujaf-368	18	24	,	,	PUNCT
gujaf-368	18	25	making	make	VERB
gujaf-368	18	26	it	it	PRON
gujaf-368	18	27	challenging	challenging	ADJ
gujaf-368	18	28	to	to	PART
gujaf-368	18	29	forecast	forecast	VERB
gujaf-368	18	30	or	or	CCONJ
gujaf-368	18	31	fix	fix	VERB
gujaf-368	18	32	product	product	NOUN
gujaf-368	18	33	prices	price	NOUN
gujaf-368	18	34	.	.	PUNCT
gujaf-368	19	1	as	as	ADP
gujaf-368	19	2	a	a	DET
gujaf-368	19	3	result	result	NOUN
gujaf-368	19	4	,	,	PUNCT
gujaf-368	19	5	importers	importer	NOUN
gujaf-368	19	6	and	and	CCONJ
gujaf-368	19	7	exporters	exporter	NOUN
gujaf-368	19	8	of	of	ADP
gujaf-368	19	9	goods	good	NOUN
gujaf-368	19	10	are	be	AUX
gujaf-368	19	11	typically	typically	ADV
gujaf-368	19	12	at	at	ADP
gujaf-368	19	13	risk	risk	NOUN
gujaf-368	19	14	because	because	SCONJ
gujaf-368	19	15	they	they	PRON
gujaf-368	19	16	are	be	AUX
gujaf-368	19	17	inherently	inherently	ADV
gujaf-368	19	18	exposed	expose	VERB
gujaf-368	19	19	to	to	ADP
gujaf-368	19	20	currency	currency	NOUN
gujaf-368	19	21	fluctuations	fluctuation	NOUN
gujaf-368	19	22	(	(	PUNCT
gujaf-368	19	23	charity	charity	NOUN
gujaf-368	19	24	,	,	PUNCT
gujaf-368	19	25	et	et	PROPN
gujaf-368	19	26	al	al	PROPN
gujaf-368	19	27	.	.	PROPN
gujaf-368	19	28	,	,	PUNCT
gujaf-368	19	29	2019	2019	NUM
gujaf-368	19	30	)	)	PUNCT
gujaf-368	19	31	.	.	PUNCT
gujaf-368	20	1	because	because	SCONJ
gujaf-368	20	2	fluctuating	fluctuate	VERB
gujaf-368	20	3	exchange	exchange	NOUN
gujaf-368	20	4	rates	rate	NOUN
gujaf-368	20	5	are	be	AUX
gujaf-368	20	6	crucial	crucial	ADJ
gujaf-368	20	7	to	to	ADP
gujaf-368	20	8	nigeria	nigeria	PROPN
gujaf-368	20	9	's	's	PART
gujaf-368	20	10	international	international	ADJ
gujaf-368	20	11	economic	economic	ADJ
gujaf-368	20	12	activities	activity	NOUN
gujaf-368	20	13	,	,	PUNCT
gujaf-368	20	14	the	the	DET
gujaf-368	20	15	country	country	NOUN
gujaf-368	20	16	has	have	AUX
gujaf-368	20	17	garnered	garner	VERB
gujaf-368	20	18	significant	significant	ADJ
gujaf-368	20	19	attention	attention	NOUN
gujaf-368	20	20	and	and	CCONJ
gujaf-368	20	21	debate	debate	NOUN
gujaf-368	20	22	regarding	regard	VERB
gujaf-368	20	23	these	these	DET
gujaf-368	20	24	fluctuations	fluctuation	NOUN
gujaf-368	20	25	over	over	ADP
gujaf-368	20	26	the	the	DET
gujaf-368	20	27	years	year	NOUN
gujaf-368	20	28	(	(	PUNCT
gujaf-368	20	29	osho	osho	PROPN
gujaf-368	20	30	&	&	CCONJ
gujaf-368	20	31	ibifunmilola	ibifunmilola	PROPN
gujaf-368	20	32	,	,	PUNCT
gujaf-368	20	33	2022	2022	NUM
gujaf-368	20	34	)	)	PUNCT
gujaf-368	20	35	.	.	PUNCT
gujaf-368	21	1	from	from	ADP
gujaf-368	21	2	the	the	DET
gujaf-368	21	3	early	early	ADJ
gujaf-368	21	4	post	post	ADJ
gujaf-368	21	5	-	-	ADJ
gujaf-368	21	6	independence	independence	ADJ
gujaf-368	21	7	period	period	NOUN
gujaf-368	21	8	,	,	PUNCT
gujaf-368	21	9	when	when	SCONJ
gujaf-368	21	10	nigeria	nigeria	PROPN
gujaf-368	21	11	maintained	maintain	VERB
gujaf-368	21	12	a	a	DET
gujaf-368	21	13	pegged	peg	VERB
gujaf-368	21	14	or	or	CCONJ
gujaf-368	21	15	fixed	fix	VERB
gujaf-368	21	16	exchange	exchange	NOUN
gujaf-368	21	17	rate	rate	NOUN
gujaf-368	21	18	with	with	ADP
gujaf-368	21	19	the	the	DET
gujaf-368	21	20	british	british	ADJ
gujaf-368	21	21	pound	pound	NOUN
gujaf-368	21	22	,	,	PUNCT
gujaf-368	21	23	to	to	ADP
gujaf-368	21	24	the	the	DET
gujaf-368	21	25	oil	oil	NOUN
gujaf-368	21	26	boom	boom	NOUN
gujaf-368	21	27	of	of	ADP
gujaf-368	21	28	the	the	DET
gujaf-368	21	29	1970s	1970	NOUN
gujaf-368	21	30	,	,	PUNCT
gujaf-368	21	31	to	to	ADP
gujaf-368	21	32	the	the	DET
gujaf-368	21	33	floating	float	VERB
gujaf-368	21	34	exchange	exchange	NOUN
gujaf-368	21	35	rate	rate	NOUN
gujaf-368	21	36	in	in	ADP
gujaf-368	21	37	1986	1986	NUM
gujaf-368	21	38	following	follow	VERB
gujaf-368	21	39	the	the	DET
gujaf-368	21	40	near	near	NOUN
gujaf-368	21	41	-	-	PUNCT
gujaf-368	21	42	collapse	collapse	NOUN
gujaf-368	21	43	of	of	ADP
gujaf-368	21	44	the	the	DET
gujaf-368	21	45	economy	economy	NOUN
gujaf-368	21	46	between	between	ADP
gujaf-368	21	47	1982	1982	NUM
gujaf-368	21	48	and	and	CCONJ
gujaf-368	21	49	1985	1985	NUM
gujaf-368	21	50	,	,	PUNCT
gujaf-368	21	51	nigeria	nigeria	PROPN
gujaf-368	21	52	has	have	AUX
gujaf-368	21	53	experienced	experience	VERB
gujaf-368	21	54	chronic	chronic	ADJ
gujaf-368	21	55	exchange	exchange	NOUN
gujaf-368	21	56	rate	rate	NOUN
gujaf-368	21	57	volatility	volatility	NOUN
gujaf-368	21	58	that	that	PRON
gujaf-368	21	59	is	be	AUX
gujaf-368	21	60	informed	inform	VERB
gujaf-368	21	61	by	by	ADP
gujaf-368	21	62	various	various	ADJ
gujaf-368	21	63	policies	policy	NOUN
gujaf-368	21	64	of	of	ADP
gujaf-368	21	65	the	the	DET
gujaf-368	21	66	federal	federal	ADJ
gujaf-368	21	67	government	government	NOUN
gujaf-368	21	68	.	.	PUNCT
gujaf-368	22	1	all	all	PRON
gujaf-368	22	2	of	of	ADP
gujaf-368	22	3	these	these	DET
gujaf-368	22	4	policies	policy	NOUN
gujaf-368	22	5	had	have	VERB
gujaf-368	22	6	a	a	DET
gujaf-368	22	7	significant	significant	ADJ
gujaf-368	22	8	impact	impact	NOUN
gujaf-368	22	9	on	on	ADP
gujaf-368	22	10	manufacturing	manufacturing	NOUN
gujaf-368	22	11	companies	company	NOUN
gujaf-368	22	12	and	and	CCONJ
gujaf-368	22	13	the	the	DET
gujaf-368	22	14	overall	overall	ADJ
gujaf-368	22	15	evolution	evolution	NOUN
gujaf-368	22	16	of	of	ADP
gujaf-368	22	17	the	the	DET
gujaf-368	22	18	economy	economy	NOUN
gujaf-368	22	19	(	(	PUNCT
gujaf-368	22	20	agubata	agubata	PROPN
gujaf-368	22	21	&	&	CCONJ
gujaf-368	22	22	odubuasi	odubuasi	PROPN
gujaf-368	22	23	,	,	PUNCT
gujaf-368	22	24	2018	2018	NUM
gujaf-368	22	25	)	)	PUNCT
gujaf-368	22	26	.	.	PUNCT
gujaf-368	23	1	despite	despite	SCONJ
gujaf-368	23	2	numerous	numerous	ADJ
gujaf-368	23	3	attempts	attempt	NOUN
gujaf-368	23	4	by	by	ADP
gujaf-368	23	5	the	the	DET
gujaf-368	23	6	government	government	NOUN
gujaf-368	23	7	to	to	PART
gujaf-368	23	8	maintain	maintain	VERB
gujaf-368	23	9	a	a	DET
gujaf-368	23	10	stable	stable	ADJ
gujaf-368	23	11	currency	currency	NOUN
gujaf-368	23	12	rate	rate	NOUN
gujaf-368	23	13	,	,	PUNCT
gujaf-368	23	14	the	the	DET
gujaf-368	23	15	controversy	controversy	NOUN
gujaf-368	23	16	surrounding	surround	VERB
gujaf-368	23	17	the	the	DET
gujaf-368	23	18	degree	degree	NOUN
gujaf-368	23	19	of	of	ADP
gujaf-368	23	20	changes	change	NOUN
gujaf-368	23	21	in	in	ADP
gujaf-368	23	22	the	the	DET
gujaf-368	23	23	value	value	NOUN
gujaf-368	23	24	of	of	ADP
gujaf-368	23	25	the	the	DET
gujaf-368	23	26	naira	naira	PROPN
gujaf-368	23	27	has	have	AUX
gujaf-368	23	28	throughout	throughout	ADP
gujaf-368	23	29	time	time	NOUN
gujaf-368	23	30	caused	cause	VERB
gujaf-368	23	31	both	both	CCONJ
gujaf-368	23	32	internal	internal	ADJ
gujaf-368	23	33	and	and	CCONJ
gujaf-368	23	34	foreign	foreign	ADJ
gujaf-368	23	35	shocks	shock	NOUN
gujaf-368	23	36	to	to	ADP
gujaf-368	23	37	the	the	DET
gujaf-368	23	38	nigerian	nigerian	ADJ
gujaf-368	23	39	economy	economy	NOUN
gujaf-368	23	40	(	(	PUNCT
gujaf-368	23	41	ibekwe	ibekwe	NOUN
gujaf-368	23	42	,	,	PUNCT
gujaf-368	23	43	2021	2021	NUM
gujaf-368	23	44	)	)	PUNCT
gujaf-368	23	45	.	.	PUNCT
gujaf-368	24	1	naira	naira	NOUN
gujaf-368	24	2	to	to	PART
gujaf-368	24	3	unit	unit	NOUN
gujaf-368	24	4	dollar	dollar	NOUN
gujaf-368	24	5	rates	rate	NOUN
gujaf-368	24	6	,	,	PUNCT
gujaf-368	24	7	for	for	ADP
gujaf-368	24	8	example	example	NOUN
gujaf-368	24	9	as	as	SCONJ
gujaf-368	24	10	analysed	analyse	VERB
gujaf-368	24	11	by	by	ADP
gujaf-368	24	12	egolum	egolum	PROPN
gujaf-368	24	13	,	,	PUNCT
gujaf-368	24	14	iliemena	iliemena	NOUN
gujaf-368	24	15	,	,	PUNCT
gujaf-368	24	16	and	and	CCONJ
gujaf-368	24	17	goodluck	goodluck	NOUN
gujaf-368	24	18	(	(	PUNCT
gujaf-368	24	19	2020	2020	NUM
gujaf-368	24	20	)	)	PUNCT
gujaf-368	24	21	varied	varied	ADJ
gujaf-368	24	22	from	from	ADP
gujaf-368	24	23	₦	₦	PROPN
gujaf-368	24	24	8.0378	8.0378	NUM
gujaf-368	24	25	(	(	PUNCT
gujaf-368	24	26	1990	1990	NUM
gujaf-368	24	27	)	)	PUNCT
gujaf-368	24	28	to	to	ADP
gujaf-368	24	29	₦	₦	SYM
gujaf-368	24	30	85.98	85.98	NUM
gujaf-368	24	31	(	(	PUNCT
gujaf-368	24	32	1999	1999	NUM
gujaf-368	24	33	)	)	PUNCT
gujaf-368	24	34	,	,	PUNCT
gujaf-368	24	35	₦	₦	PROPN
gujaf-368	24	36	151.51	151.51	NUM
gujaf-368	24	37	in	in	ADP
gujaf-368	24	38	2010	2010	NUM
gujaf-368	24	39	to	to	ADP
gujaf-368	24	40	₦	₦	SYM
gujaf-368	24	41	162.30	162.30	NUM
gujaf-368	24	42	in	in	ADP
gujaf-368	24	43	2011	2011	NUM
gujaf-368	24	44	to	to	ADP
gujaf-368	24	45	₦	₦	X
gujaf-368	24	46	156.15	156.15	NUM
gujaf-368	24	47	in	in	ADP
gujaf-368	24	48	2012	2012	NUM
gujaf-368	24	49	,	,	PUNCT
gujaf-368	24	50	₦	₦	X
gujaf-368	24	51	158.05	158.05	NUM
gujaf-368	24	52	in	in	ADP
gujaf-368	24	53	2013	2013	NUM
gujaf-368	24	54	,	,	PUNCT
gujaf-368	24	55	₦	₦	PROPN
gujaf-368	24	56	175.85	175.85	NUM
gujaf-368	24	57	in	in	ADP
gujaf-368	24	58	2014	2014	NUM
gujaf-368	24	59	,	,	PUNCT
gujaf-368	24	60	₦	₦	PROPN
gujaf-368	24	61	232.40	232.40	NUM
gujaf-368	24	62	in	in	ADP
gujaf-368	24	63	2015	2015	NUM
gujaf-368	24	64	,	,	PUNCT
gujaf-368	24	65	and	and	CCONJ
gujaf-368	24	66	₦	₦	ADP
gujaf-368	24	67	300.757	300.757	NUM
gujaf-368	24	68	in	in	ADP
gujaf-368	24	69	2016	2016	NUM
gujaf-368	24	70	.	.	PUNCT
gujaf-368	25	1	also	also	ADV
gujaf-368	25	2	,	,	PUNCT
gujaf-368	25	3	the	the	DET
gujaf-368	25	4	official	official	ADJ
gujaf-368	25	5	average	average	ADJ
gujaf-368	25	6	exchange	exchange	NOUN
gujaf-368	25	7	rate	rate	NOUN
gujaf-368	25	8	between	between	ADP
gujaf-368	25	9	one	one	NUM
gujaf-368	25	10	dollar	dollar	NOUN
gujaf-368	25	11	and	and	CCONJ
gujaf-368	25	12	the	the	DET
gujaf-368	25	13	naira	naira	NOUN
gujaf-368	25	14	changed	change	VERB
gujaf-368	25	15	further	far	ADV
gujaf-368	25	16	in	in	ADP
gujaf-368	25	17	2017	2017	NUM
gujaf-368	25	18	as	as	SCONJ
gujaf-368	25	19	it	it	PRON
gujaf-368	25	20	was	be	AUX
gujaf-368	25	21	₦	₦	ADV
gujaf-368	25	22	390	390	NUM
gujaf-368	25	23	in	in	ADP
gujaf-368	25	24	2018	2018	NUM
gujaf-368	25	25	;	;	PUNCT
gujaf-368	25	26	₦	₦	X
gujaf-368	25	27	359.50	359.50	NUM
gujaf-368	25	28	in	in	ADP
gujaf-368	25	29	2019	2019	NUM
gujaf-368	25	30	,	,	PUNCT
gujaf-368	25	31	₦	₦	X
gujaf-368	25	32	388.9	388.9	NUM
gujaf-368	25	33	in	in	ADP
gujaf-368	25	34	july	july	PROPN
gujaf-368	25	35	2020	2020	NUM
gujaf-368	25	36	and	and	CCONJ
gujaf-368	25	37	the	the	DET
gujaf-368	25	38	naira	naira	NOUN
gujaf-368	25	39	has	have	AUX
gujaf-368	25	40	continued	continue	VERB
gujaf-368	25	41	to	to	PART
gujaf-368	25	42	depreciate	depreciate	VERB
gujaf-368	25	43	by	by	ADP
gujaf-368	25	44	steeping	steep	VERB
gujaf-368	25	45	down	down	ADP
gujaf-368	25	46	to	to	ADP
gujaf-368	25	47	1,543.48	1,543.48	NUM
gujaf-368	25	48	as	as	ADP
gujaf-368	25	49	at	at	ADP
gujaf-368	25	50	december	december	PROPN
gujaf-368	25	51	2024	2024	NUM
gujaf-368	25	52	(	(	PUNCT
gujaf-368	25	53	google	google	PROPN
gujaf-368	25	54	finance	finance	NOUN
gujaf-368	25	55	,	,	PUNCT
gujaf-368	25	56	2024	2024	NUM
gujaf-368	25	57	)	)	PUNCT
gujaf-368	25	58	.	.	PUNCT
gujaf-368	26	1	these	these	DET
gujaf-368	26	2	exchange	exchange	NOUN
gujaf-368	26	3	rate	rate	NOUN
gujaf-368	26	4	fluctuations	fluctuation	NOUN
gujaf-368	26	5	have	have	VERB
gujaf-368	26	6	a	a	DET
gujaf-368	26	7	significant	significant	ADJ
gujaf-368	26	8	impact	impact	NOUN
gujaf-368	26	9	on	on	ADP
gujaf-368	26	10	the	the	DET
gujaf-368	26	11	performance	performance	NOUN
gujaf-368	26	12	of	of	ADP
gujaf-368	26	13	manufacturing	manufacture	VERB
gujaf-368	26	14	companies	company	NOUN
gujaf-368	26	15	in	in	ADP
gujaf-368	26	16	nigeria	nigeria	PROPN
gujaf-368	26	17	.	.	PUNCT
gujaf-368	27	1	regardless	regardless	ADV
gujaf-368	27	2	of	of	ADP
gujaf-368	27	3	the	the	DET
gujaf-368	27	4	exchange	exchange	NOUN
gujaf-368	27	5	rate	rate	NOUN
gujaf-368	27	6	regime	regime	NOUN
gujaf-368	27	7	floating	float	VERB
gujaf-368	27	8	,	,	PUNCT
gujaf-368	27	9	pegged	peg	VERB
gujaf-368	27	10	,	,	PUNCT
gujaf-368	27	11	hybrid	hybrid	NOUN
gujaf-368	27	12	,	,	PUNCT
gujaf-368	27	13	or	or	CCONJ
gujaf-368	27	14	bilateral	bilateral	ADJ
gujaf-368	27	15	the	the	DET
gujaf-368	27	16	volatility	volatility	NOUN
gujaf-368	27	17	of	of	ADP
gujaf-368	27	18	these	these	DET
gujaf-368	27	19	rates	rate	NOUN
gujaf-368	27	20	has	have	VERB
gujaf-368	27	21	a	a	DET
gujaf-368	27	22	direct	direct	ADJ
gujaf-368	27	23	impact	impact	NOUN
gujaf-368	27	24	on	on	ADP
gujaf-368	27	25	the	the	DET
gujaf-368	27	26	financial	financial	ADJ
gujaf-368	27	27	performances	performance	NOUN
gujaf-368	27	28	of	of	ADP
gujaf-368	27	29	numerous	numerous	ADJ
gujaf-368	27	30	manufacturing	manufacturing	NOUN
gujaf-368	27	31	companies	company	NOUN
gujaf-368	27	32	(	(	PUNCT
gujaf-368	27	33	osho	osho	PROPN
gujaf-368	27	34	&	&	CCONJ
gujaf-368	27	35	efuntade	efuntade	PROPN
gujaf-368	27	36	,	,	PUNCT
gujaf-368	27	37	2019	2019	NUM
gujaf-368	27	38	)	)	PUNCT
gujaf-368	27	39	.	.	PUNCT
gujaf-368	28	1	a	a	DET
gujaf-368	28	2	significant	significant	ADJ
gujaf-368	28	3	issue	issue	NOUN
gujaf-368	28	4	also	also	ADV
gujaf-368	28	5	arises	arise	VERB
gujaf-368	28	6	when	when	SCONJ
gujaf-368	28	7	the	the	DET
gujaf-368	28	8	naira	naira	NOUN
gujaf-368	28	9	's	's	PART
gujaf-368	28	10	continuous	continuous	ADJ
gujaf-368	28	11	depreciation	depreciation	NOUN
gujaf-368	28	12	in	in	ADP
gujaf-368	28	13	relation	relation	NOUN
gujaf-368	28	14	to	to	ADP
gujaf-368	28	15	the	the	DET
gujaf-368	28	16	currencies	currency	NOUN
gujaf-368	28	17	of	of	ADP
gujaf-368	28	18	other	other	ADJ
gujaf-368	28	19	major	major	ADJ
gujaf-368	28	20	trading	trading	NOUN
gujaf-368	28	21	partners	partner	NOUN
gujaf-368	28	22	suggests	suggest	VERB
gujaf-368	28	23	that	that	SCONJ
gujaf-368	28	24	more	more	ADJ
gujaf-368	28	25	resources	resource	NOUN
gujaf-368	28	26	would	would	AUX
gujaf-368	28	27	be	be	AUX
gujaf-368	28	28	required	require	VERB
gujaf-368	28	29	to	to	PART
gujaf-368	28	30	increase	increase	VERB
gujaf-368	28	31	output	output	NOUN
gujaf-368	28	32	,	,	PUNCT
gujaf-368	28	33	which	which	PRON
gujaf-368	28	34	would	would	AUX
gujaf-368	28	35	undoubtedly	undoubtedly	ADV
gujaf-368	28	36	result	result	VERB
gujaf-368	28	37	in	in	ADP
gujaf-368	28	38	higher	high	ADJ
gujaf-368	28	39	production	production	NOUN
gujaf-368	28	40	or	or	CCONJ
gujaf-368	28	41	distribution	distribution	NOUN
gujaf-368	28	42	costs	cost	NOUN
gujaf-368	28	43	for	for	ADP
gujaf-368	28	44	manufacturing	manufacture	VERB
gujaf-368	28	45	companies	company	NOUN
gujaf-368	28	46	than	than	ADP
gujaf-368	28	47	usual	usual	ADJ
gujaf-368	28	48	given	give	VERB
gujaf-368	28	49	the	the	DET
gujaf-368	28	50	import	import	NOUN
gujaf-368	28	51	-	-	PUNCT
gujaf-368	28	52	dependent	dependent	ADJ
gujaf-368	28	53	nature	nature	NOUN
gujaf-368	28	54	of	of	ADP
gujaf-368	28	55	nigeria	nigeria	PROPN
gujaf-368	28	56	's	's	PART
gujaf-368	28	57	manufacturing	manufacturing	NOUN
gujaf-368	28	58	sector	sector	NOUN
gujaf-368	28	59	(	(	PUNCT
gujaf-368	28	60	ibekwe	ibekwe	NOUN
gujaf-368	28	61	,	,	PUNCT
gujaf-368	28	62	2021	2021	NUM
gujaf-368	28	63	)	)	PUNCT
gujaf-368	28	64	.	.	PUNCT
gujaf-368	29	1	emphatically	emphatically	ADV
gujaf-368	29	2	,	,	PUNCT
gujaf-368	29	3	the	the	DET
gujaf-368	29	4	exchange	exchange	NOUN
gujaf-368	29	5	rate	rate	NOUN
gujaf-368	29	6	fluctuations	fluctuation	NOUN
gujaf-368	29	7	have	have	AUX
gujaf-368	29	8	posed	pose	VERB
gujaf-368	29	9	some	some	DET
gujaf-368	29	10	unique	unique	ADJ
gujaf-368	29	11	challenges	challenge	NOUN
gujaf-368	29	12	to	to	ADP
gujaf-368	29	13	nigerian	nigerian	ADJ
gujaf-368	29	14	manufacturers	manufacturer	NOUN
gujaf-368	29	15	as	as	SCONJ
gujaf-368	29	16	they	they	PRON
gujaf-368	29	17	now	now	ADV
gujaf-368	29	18	experience	experience	VERB
gujaf-368	29	19	increased	increase	VERB
gujaf-368	29	20	production	production	NOUN
gujaf-368	29	21	costs	cost	NOUN
gujaf-368	29	22	,	,	PUNCT
gujaf-368	29	23	supply	supply	NOUN
gujaf-368	29	24	chain	chain	NOUN
gujaf-368	29	25	disruption	disruption	NOUN
gujaf-368	29	26	,	,	PUNCT
gujaf-368	29	27	limited	limited	ADJ
gujaf-368	29	28	access	access	NOUN
gujaf-368	29	29	to	to	ADP
gujaf-368	29	30	forex	forex	ADJ
gujaf-368	29	31	,	,	PUNCT
gujaf-368	29	32	stiffness	stiffness	NOUN
gujaf-368	29	33	in	in	ADP
gujaf-368	29	34	export	export	NOUN
gujaf-368	29	35	competitiveness	competitiveness	NOUN
gujaf-368	29	36	among	among	ADP
gujaf-368	29	37	others	other	NOUN
gujaf-368	29	38	(	(	PUNCT
gujaf-368	29	39	ani	ani	X
gujaf-368	29	40	,	,	PUNCT
gujaf-368	29	41	et	et	PROPN
gujaf-368	29	42	al	al	PROPN
gujaf-368	29	43	.	.	PROPN
gujaf-368	29	44	,	,	PUNCT
gujaf-368	29	45	2024	2024	NUM
gujaf-368	29	46	)	)	PUNCT
gujaf-368	29	47	.	.	PUNCT
gujaf-368	30	1	manufacturers	manufacturer	NOUN
gujaf-368	30	2	often	often	ADV
gujaf-368	30	3	face	face	VERB
gujaf-368	30	4	difficulties	difficulty	NOUN
gujaf-368	30	5	in	in	ADP
gujaf-368	30	6	passing	pass	VERB
gujaf-368	30	7	these	these	DET
gujaf-368	30	8	increased	increase	VERB
gujaf-368	30	9	costs	cost	NOUN
gujaf-368	30	10	to	to	ADP
gujaf-368	30	11	consumers	consumer	NOUN
gujaf-368	30	12	due	due	ADP
gujaf-368	30	13	to	to	ADP
gujaf-368	30	14	market	market	NOUN
gujaf-368	30	15	price	price	NOUN
gujaf-368	30	16	sensitivities	sensitivity	NOUN
gujaf-368	30	17	and	and	CCONJ
gujaf-368	30	18	find	find	VERB
gujaf-368	30	19	it	it	PRON
gujaf-368	30	20	challenging	challenge	VERB
gujaf-368	30	21	to	to	PART
gujaf-368	30	22	secure	secure	VERB
gujaf-368	30	23	consistent	consistent	ADJ
gujaf-368	30	24	suppliers	supplier	NOUN
gujaf-368	30	25	at	at	ADP
gujaf-368	30	26	predictable	predictable	ADJ
gujaf-368	30	27	prices	price	NOUN
gujaf-368	30	28	.	.	PUNCT
gujaf-368	31	1	this	this	DET
gujaf-368	31	2	havoc	havoc	NOUN
gujaf-368	31	3	from	from	ADP
gujaf-368	31	4	continuous	continuous	ADJ
gujaf-368	31	5	fluctuation	fluctuation	NOUN
gujaf-368	31	6	in	in	ADP
gujaf-368	31	7	the	the	DET
gujaf-368	31	8	exchange	exchange	NOUN
gujaf-368	31	9	rate	rate	NOUN
gujaf-368	31	10	has	have	AUX
gujaf-368	31	11	therefore	therefore	ADV
gujaf-368	31	12	continued	continue	VERB
gujaf-368	31	13	to	to	PART
gujaf-368	31	14	be	be	AUX
gujaf-368	31	15	an	an	DET
gujaf-368	31	16	issue	issue	NOUN
gujaf-368	31	17	of	of	ADP
gujaf-368	31	18	clamouring	clamouring	NOUN
gujaf-368	31	19	and	and	CCONJ
gujaf-368	31	20	a	a	DET
gujaf-368	31	21	subject	subject	NOUN
gujaf-368	31	22	of	of	ADP
gujaf-368	31	23	interest	interest	NOUN
gujaf-368	31	24	to	to	ADP
gujaf-368	31	25	an	an	DET
gujaf-368	31	26	average	average	ADJ
gujaf-368	31	27	educated	educate	VERB
gujaf-368	31	28	citizen	citizen	NOUN
gujaf-368	31	29	,	,	PUNCT
gujaf-368	31	30	as	as	ADV
gujaf-368	31	31	well	well	ADV
gujaf-368	31	32	as	as	ADP
gujaf-368	31	33	a	a	DET
gujaf-368	31	34	topic	topic	NOUN
gujaf-368	31	35	of	of	ADP
gujaf-368	31	36	concern	concern	NOUN
gujaf-368	31	37	among	among	ADP
gujaf-368	31	38	average	average	ADJ
gujaf-368	31	39	uneducated	uneducated	ADJ
gujaf-368	31	40	nigerian	nigerian	PROPN
gujaf-368	31	41	.	.	PUNCT
gujaf-368	32	1	therefore	therefore	ADV
gujaf-368	32	2	,	,	PUNCT
gujaf-368	32	3	it	it	PRON
gujaf-368	32	4	is	be	AUX
gujaf-368	32	5	against	against	ADP
gujaf-368	32	6	this	this	DET
gujaf-368	32	7	backdrop	backdrop	NOUN
gujaf-368	32	8	that	that	SCONJ
gujaf-368	32	9	this	this	DET
gujaf-368	32	10	study	study	NOUN
gujaf-368	32	11	was	be	AUX
gujaf-368	32	12	motivated	motivate	VERB
gujaf-368	32	13	to	to	PART
gujaf-368	32	14	investigate	investigate	VERB
gujaf-368	32	15	exchange	exchange	NOUN
gujaf-368	32	16	rate	rate	NOUN
gujaf-368	32	17	fluctuation	fluctuation	NOUN
gujaf-368	32	18	and	and	CCONJ
gujaf-368	32	19	financial	financial	ADJ
gujaf-368	32	20	performance	performance	NOUN
gujaf-368	32	21	of	of	ADP
gujaf-368	32	22	listed	list	VERB
gujaf-368	32	23	manufacturing	manufacturing	NOUN
gujaf-368	32	24	companies	company	NOUN
gujaf-368	32	25	in	in	ADP
gujaf-368	32	26	nigeria	nigeria	PROPN
gujaf-368	32	27	,	,	PUNCT
gujaf-368	32	28	with	with	ADP
gujaf-368	32	29	specific	specific	ADJ
gujaf-368	32	30	reference	reference	NOUN
gujaf-368	32	31	to	to	ADP
gujaf-368	32	32	floating	float	VERB
gujaf-368	32	33	exchange	exchange	NOUN
gujaf-368	32	34	rate	rate	NOUN
gujaf-368	32	35	,	,	PUNCT
gujaf-368	32	36	pegged	peg	VERB
gujaf-368	32	37	exchange	exchange	NOUN
gujaf-368	32	38	rate	rate	NOUN
gujaf-368	32	39	,	,	PUNCT
gujaf-368	32	40	bilateral	bilateral	ADJ
gujaf-368	32	41	exchange	exchange	NOUN
gujaf-368	32	42	rate	rate	NOUN
gujaf-368	32	43	or	or	CCONJ
gujaf-368	32	44	hybrid	hybrid	ADJ
gujaf-368	32	45	exchange	exchange	NOUN
gujaf-368	32	46	rate	rate	NOUN
gujaf-368	32	47	as	as	ADP
gujaf-368	32	48	the	the	DET
gujaf-368	32	49	proxies	proxy	NOUN
gujaf-368	32	50	of	of	ADP
gujaf-368	32	51	exchange	exchange	NOUN
gujaf-368	32	52	rate	rate	NOUN
gujaf-368	32	53	gusau	gusau	PROPN
gujaf-368	32	54	journal	journal	NOUN
gujaf-368	32	55	of	of	ADP
gujaf-368	32	56	accounting	accounting	NOUN
gujaf-368	32	57	and	and	CCONJ
gujaf-368	32	58	finance	finance	NOUN
gujaf-368	32	59	,	,	PUNCT
gujaf-368	32	60	vol.6	vol.6	PROPN
gujaf-368	32	61	,	,	PUNCT
gujaf-368	32	62	issue	issue	NOUN
gujaf-368	32	63	1	1	NUM
gujaf-368	32	64	,	,	PUNCT
gujaf-368	32	65	april	april	PROPN
gujaf-368	32	66	,	,	PUNCT
gujaf-368	32	67	2025	2025	NUM
gujaf-368	32	68	65	65	NUM
gujaf-368	32	69	fluctuation	fluctuation	NOUN
gujaf-368	32	70	,	,	PUNCT
gujaf-368	32	71	while	while	SCONJ
gujaf-368	32	72	the	the	DET
gujaf-368	32	73	return	return	NOUN
gujaf-368	32	74	on	on	ADP
gujaf-368	32	75	capital	capital	NOUN
gujaf-368	32	76	employed	employ	VERB
gujaf-368	32	77	(	(	PUNCT
gujaf-368	32	78	roce	roce	NOUN
gujaf-368	32	79	)	)	PUNCT
gujaf-368	32	80	,	,	PUNCT
gujaf-368	32	81	return	return	VERB
gujaf-368	32	82	on	on	ADP
gujaf-368	32	83	assets	asset	NOUN
gujaf-368	32	84	(	(	PUNCT
gujaf-368	32	85	roa	roa	NOUN
gujaf-368	32	86	)	)	PUNCT
gujaf-368	32	87	,	,	PUNCT
gujaf-368	32	88	return	return	VERB
gujaf-368	32	89	on	on	ADP
gujaf-368	32	90	equity	equity	NOUN
gujaf-368	32	91	(	(	PUNCT
gujaf-368	32	92	roe	roe	PROPN
gujaf-368	32	93	)	)	PUNCT
gujaf-368	32	94	,	,	PUNCT
gujaf-368	32	95	net	net	ADJ
gujaf-368	32	96	profit	profit	NOUN
gujaf-368	32	97	margin	margin	NOUN
gujaf-368	32	98	(	(	PUNCT
gujaf-368	32	99	npm	npm	PROPN
gujaf-368	32	100	)	)	PUNCT
gujaf-368	32	101	serve	serve	VERB
gujaf-368	32	102	as	as	ADP
gujaf-368	32	103	the	the	DET
gujaf-368	32	104	proxies	proxy	NOUN
gujaf-368	32	105	of	of	ADP
gujaf-368	32	106	financial	financial	ADJ
gujaf-368	32	107	performance	performance	NOUN
gujaf-368	32	108	.	.	PUNCT
gujaf-368	33	1	to	to	PART
gujaf-368	33	2	achieve	achieve	VERB
gujaf-368	33	3	this	this	DET
gujaf-368	33	4	objective	objective	NOUN
gujaf-368	33	5	,	,	PUNCT
gujaf-368	33	6	the	the	DET
gujaf-368	33	7	following	follow	VERB
gujaf-368	33	8	hypotheses	hypothesis	NOUN
gujaf-368	33	9	were	be	AUX
gujaf-368	33	10	formulated	formulate	VERB
gujaf-368	33	11	:	:	PUNCT
gujaf-368	33	12	h01	h01	NOUN
gujaf-368	33	13	:	:	PUNCT
gujaf-368	33	14	floating	float	VERB
gujaf-368	33	15	exchange	exchange	NOUN
gujaf-368	33	16	rate	rate	NOUN
gujaf-368	33	17	has	have	VERB
gujaf-368	33	18	no	no	DET
gujaf-368	33	19	significant	significant	ADJ
gujaf-368	33	20	effect	effect	NOUN
gujaf-368	33	21	on	on	ADP
gujaf-368	33	22	the	the	DET
gujaf-368	33	23	financial	financial	ADJ
gujaf-368	33	24	performance	performance	NOUN
gujaf-368	33	25	of	of	ADP
gujaf-368	33	26	listed	list	VERB
gujaf-368	33	27	manufacturing	manufacturing	NOUN
gujaf-368	33	28	companies	company	NOUN
gujaf-368	33	29	in	in	ADP
gujaf-368	33	30	nigeria	nigeria	PROPN
gujaf-368	33	31	.	.	PUNCT
gujaf-368	34	1	h02	h02	PROPN
gujaf-368	34	2	:	:	PUNCT
gujaf-368	34	3	pegged	peg	VERB
gujaf-368	34	4	exchange	exchange	NOUN
gujaf-368	34	5	rate	rate	NOUN
gujaf-368	34	6	does	do	AUX
gujaf-368	34	7	not	not	PART
gujaf-368	34	8	significantly	significantly	ADV
gujaf-368	34	9	affect	affect	VERB
gujaf-368	34	10	the	the	DET
gujaf-368	34	11	financial	financial	ADJ
gujaf-368	34	12	performance	performance	NOUN
gujaf-368	34	13	of	of	ADP
gujaf-368	34	14	listed	list	VERB
gujaf-368	34	15	manufacturing	manufacturing	NOUN
gujaf-368	34	16	companies	company	NOUN
gujaf-368	34	17	in	in	ADP
gujaf-368	34	18	nigeria	nigeria	PROPN
gujaf-368	34	19	.	.	PUNCT
gujaf-368	35	1	h03	h03	PROPN
gujaf-368	35	2	:	:	PUNCT
gujaf-368	35	3	there	there	PRON
gujaf-368	35	4	is	be	VERB
gujaf-368	35	5	no	no	DET
gujaf-368	35	6	significant	significant	ADJ
gujaf-368	35	7	relationship	relationship	NOUN
gujaf-368	35	8	between	between	ADP
gujaf-368	35	9	the	the	DET
gujaf-368	35	10	bilateral	bilateral	ADJ
gujaf-368	35	11	exchange	exchange	NOUN
gujaf-368	35	12	rate	rate	NOUN
gujaf-368	35	13	and	and	CCONJ
gujaf-368	35	14	the	the	DET
gujaf-368	35	15	financial	financial	ADJ
gujaf-368	35	16	performance	performance	NOUN
gujaf-368	35	17	of	of	ADP
gujaf-368	35	18	listed	list	VERB
gujaf-368	35	19	manufacturing	manufacturing	NOUN
gujaf-368	35	20	companies	company	NOUN
gujaf-368	35	21	in	in	ADP
gujaf-368	35	22	nigeria	nigeria	PROPN
gujaf-368	35	23	.	.	PUNCT
gujaf-368	36	1	h04	h04	PROPN
gujaf-368	36	2	:	:	PUNCT
gujaf-368	36	3	hybrid	hybrid	ADJ
gujaf-368	36	4	exchange	exchange	NOUN
gujaf-368	36	5	rate	rate	NOUN
gujaf-368	36	6	does	do	AUX
gujaf-368	36	7	not	not	PART
gujaf-368	36	8	significantly	significantly	ADV
gujaf-368	36	9	affect	affect	VERB
gujaf-368	36	10	the	the	DET
gujaf-368	36	11	financial	financial	ADJ
gujaf-368	36	12	performance	performance	NOUN
gujaf-368	36	13	of	of	ADP
gujaf-368	36	14	listed	list	VERB
gujaf-368	36	15	manufacturing	manufacturing	NOUN
gujaf-368	36	16	companies	company	NOUN
gujaf-368	36	17	in	in	ADP
gujaf-368	36	18	nigeria	nigeria	PROPN
gujaf-368	36	19	.	.	PUNCT
gujaf-368	37	1	2.0	2.0	NUM
gujaf-368	37	2	literature	literature	PROPN
gujaf-368	37	3	review	review	NOUN
gujaf-368	37	4	exchange	exchange	NOUN
gujaf-368	37	5	rate	rate	NOUN
gujaf-368	37	6	fluctuation	fluctuation	NOUN
gujaf-368	37	7	exchange	exchange	NOUN
gujaf-368	37	8	rate	rate	NOUN
gujaf-368	37	9	is	be	AUX
gujaf-368	37	10	defined	define	VERB
gujaf-368	37	11	as	as	ADP
gujaf-368	37	12	the	the	DET
gujaf-368	37	13	value	value	NOUN
gujaf-368	37	14	of	of	ADP
gujaf-368	37	15	one	one	NUM
gujaf-368	37	16	nation	nation	NOUN
gujaf-368	37	17	's	's	PART
gujaf-368	37	18	currency	currency	NOUN
gujaf-368	37	19	stated	state	VERB
gujaf-368	37	20	in	in	ADP
gujaf-368	37	21	terms	term	NOUN
gujaf-368	37	22	of	of	ADP
gujaf-368	37	23	another	another	PRON
gujaf-368	37	24	,	,	PUNCT
gujaf-368	37	25	and	and	CCONJ
gujaf-368	37	26	it	it	PRON
gujaf-368	37	27	impacts	impact	VERB
gujaf-368	37	28	both	both	CCONJ
gujaf-368	37	29	the	the	DET
gujaf-368	37	30	strength	strength	NOUN
gujaf-368	37	31	of	of	ADP
gujaf-368	37	32	the	the	DET
gujaf-368	37	33	external	external	ADJ
gujaf-368	37	34	sector	sector	NOUN
gujaf-368	37	35	's	's	PART
gujaf-368	37	36	participation	participation	NOUN
gujaf-368	37	37	in	in	ADP
gujaf-368	37	38	international	international	ADJ
gujaf-368	37	39	trade	trade	NOUN
gujaf-368	37	40	and	and	CCONJ
gujaf-368	37	41	the	the	DET
gujaf-368	37	42	relative	relative	ADJ
gujaf-368	37	43	costs	cost	NOUN
gujaf-368	37	44	of	of	ADP
gujaf-368	37	45	domestic	domestic	ADJ
gujaf-368	37	46	and	and	CCONJ
gujaf-368	37	47	foreign	foreign	ADJ
gujaf-368	37	48	commodities	commodity	NOUN
gujaf-368	37	49	(	(	PUNCT
gujaf-368	37	50	williams	williams	PROPN
gujaf-368	37	51	,	,	PUNCT
gujaf-368	37	52	2018	2018	NUM
gujaf-368	37	53	)	)	PUNCT
gujaf-368	37	54	.	.	PUNCT
gujaf-368	38	1	according	accord	VERB
gujaf-368	38	2	to	to	ADP
gujaf-368	38	3	okika	okika	NOUN
gujaf-368	38	4	,	,	PUNCT
gujaf-368	38	5	francis	francis	PROPN
gujaf-368	38	6	,	,	PUNCT
gujaf-368	38	7	and	and	CCONJ
gujaf-368	38	8	greg	greg	PROPN
gujaf-368	38	9	(	(	PUNCT
gujaf-368	38	10	2018	2018	NUM
gujaf-368	38	11	)	)	PUNCT
gujaf-368	38	12	,	,	PUNCT
gujaf-368	38	13	an	an	DET
gujaf-368	38	14	exchange	exchange	NOUN
gujaf-368	38	15	rate	rate	NOUN
gujaf-368	38	16	is	be	AUX
gujaf-368	38	17	the	the	DET
gujaf-368	38	18	price	price	NOUN
gujaf-368	38	19	at	at	ADP
gujaf-368	38	20	which	which	PRON
gujaf-368	38	21	one	one	NUM
gujaf-368	38	22	currency	currency	NOUN
gujaf-368	38	23	is	be	AUX
gujaf-368	38	24	exchanged	exchange	VERB
gujaf-368	38	25	for	for	ADP
gujaf-368	38	26	another	another	PRON
gujaf-368	38	27	.	.	PUNCT
gujaf-368	39	1	it	it	PRON
gujaf-368	39	2	is	be	AUX
gujaf-368	39	3	also	also	ADV
gujaf-368	39	4	known	know	VERB
gujaf-368	39	5	as	as	ADP
gujaf-368	39	6	the	the	DET
gujaf-368	39	7	ratio	ratio	NOUN
gujaf-368	39	8	at	at	ADP
gujaf-368	39	9	which	which	PRON
gujaf-368	39	10	a	a	DET
gujaf-368	39	11	unit	unit	NOUN
gujaf-368	39	12	of	of	ADP
gujaf-368	39	13	money	money	NOUN
gujaf-368	39	14	from	from	ADP
gujaf-368	39	15	one	one	NUM
gujaf-368	39	16	nation	nation	NOUN
gujaf-368	39	17	is	be	AUX
gujaf-368	39	18	expressed	express	VERB
gujaf-368	39	19	in	in	ADP
gujaf-368	39	20	terms	term	NOUN
gujaf-368	39	21	of	of	ADP
gujaf-368	39	22	another	another	PRON
gujaf-368	39	23	.	.	PUNCT
gujaf-368	40	1	exchange	exchange	NOUN
gujaf-368	40	2	rate	rate	NOUN
gujaf-368	40	3	fluctuations	fluctuation	NOUN
gujaf-368	40	4	can	can	AUX
gujaf-368	40	5	be	be	AUX
gujaf-368	40	6	measured	measure	VERB
gujaf-368	40	7	using	use	VERB
gujaf-368	40	8	various	various	ADJ
gujaf-368	40	9	methods	method	NOUN
gujaf-368	40	10	,	,	PUNCT
gujaf-368	40	11	such	such	ADJ
gujaf-368	40	12	as	as	ADP
gujaf-368	40	13	spot	spot	NOUN
gujaf-368	40	14	rates	rate	NOUN
gujaf-368	40	15	,	,	PUNCT
gujaf-368	40	16	forward	forward	ADJ
gujaf-368	40	17	rates	rate	NOUN
gujaf-368	40	18	,	,	PUNCT
gujaf-368	40	19	or	or	CCONJ
gujaf-368	40	20	exchange	exchange	NOUN
gujaf-368	40	21	rate	rate	NOUN
gujaf-368	40	22	indexes	index	NOUN
gujaf-368	40	23	,	,	PUNCT
gujaf-368	40	24	and	and	CCONJ
gujaf-368	40	25	can	can	AUX
gujaf-368	40	26	occur	occur	VERB
gujaf-368	40	27	on	on	ADP
gujaf-368	40	28	a	a	DET
gujaf-368	40	29	daily	daily	ADJ
gujaf-368	40	30	basis	basis	NOUN
gujaf-368	40	31	due	due	ADP
gujaf-368	40	32	to	to	ADP
gujaf-368	40	33	its	its	PRON
gujaf-368	40	34	volatility	volatility	NOUN
gujaf-368	40	35	,	,	PUNCT
gujaf-368	40	36	resulting	result	VERB
gujaf-368	40	37	in	in	ADP
gujaf-368	40	38	significant	significant	ADJ
gujaf-368	40	39	changes	change	NOUN
gujaf-368	40	40	in	in	ADP
gujaf-368	40	41	the	the	DET
gujaf-368	40	42	relative	relative	ADJ
gujaf-368	40	43	value	value	NOUN
gujaf-368	40	44	of	of	ADP
gujaf-368	40	45	currencies	currency	NOUN
gujaf-368	40	46	.	.	PUNCT
gujaf-368	41	1	these	these	DET
gujaf-368	41	2	fluctuations	fluctuation	NOUN
gujaf-368	41	3	can	can	AUX
gujaf-368	41	4	have	have	VERB
gujaf-368	41	5	both	both	CCONJ
gujaf-368	41	6	positive	positive	ADJ
gujaf-368	41	7	and	and	CCONJ
gujaf-368	41	8	negative	negative	ADJ
gujaf-368	41	9	impacts	impact	NOUN
gujaf-368	41	10	on	on	ADP
gujaf-368	41	11	various	various	ADJ
gujaf-368	41	12	stakeholders	stakeholder	NOUN
gujaf-368	41	13	,	,	PUNCT
gujaf-368	41	14	including	include	VERB
gujaf-368	41	15	individuals	individual	NOUN
gujaf-368	41	16	,	,	PUNCT
gujaf-368	41	17	businesses	business	NOUN
gujaf-368	41	18	,	,	PUNCT
gujaf-368	41	19	and	and	CCONJ
gujaf-368	41	20	governments	government	NOUN
gujaf-368	41	21	.	.	PUNCT
gujaf-368	42	1	foreign	foreign	ADJ
gujaf-368	42	2	exchange	exchange	NOUN
gujaf-368	42	3	rate	rate	NOUN
gujaf-368	42	4	swings	swing	NOUN
gujaf-368	42	5	have	have	VERB
gujaf-368	42	6	a	a	DET
gujaf-368	42	7	significant	significant	ADJ
gujaf-368	42	8	influence	influence	NOUN
gujaf-368	42	9	on	on	ADP
gujaf-368	42	10	industrial	industrial	ADJ
gujaf-368	42	11	enterprises	enterprise	NOUN
gujaf-368	42	12	,	,	PUNCT
gujaf-368	42	13	hence	hence	ADV
gujaf-368	42	14	effective	effective	ADJ
gujaf-368	42	15	hedging	hedging	NOUN
gujaf-368	42	16	strategies	strategy	NOUN
gujaf-368	42	17	are	be	AUX
gujaf-368	42	18	necessary	necessary	ADJ
gujaf-368	42	19	.	.	PUNCT
gujaf-368	43	1	therefore	therefore	ADV
gujaf-368	43	2	,	,	PUNCT
gujaf-368	43	3	before	before	ADP
gujaf-368	43	4	deciding	decide	VERB
gujaf-368	43	5	how	how	SCONJ
gujaf-368	43	6	to	to	PART
gujaf-368	43	7	handle	handle	VERB
gujaf-368	43	8	it	it	PRON
gujaf-368	43	9	,	,	PUNCT
gujaf-368	43	10	industrial	industrial	ADJ
gujaf-368	43	11	organizations	organization	NOUN
gujaf-368	43	12	need	need	VERB
gujaf-368	43	13	to	to	PART
gujaf-368	43	14	carefully	carefully	ADV
gujaf-368	43	15	analyze	analyze	VERB
gujaf-368	43	16	these	these	DET
gujaf-368	43	17	implications	implication	NOUN
gujaf-368	43	18	on	on	ADP
gujaf-368	43	19	their	their	PRON
gujaf-368	43	20	operations	operation	NOUN
gujaf-368	43	21	(	(	PUNCT
gujaf-368	43	22	osho	osho	PROPN
gujaf-368	43	23	&	&	CCONJ
gujaf-368	43	24	efuntade	efuntade	PROPN
gujaf-368	43	25	,	,	PUNCT
gujaf-368	43	26	2019	2019	NUM
gujaf-368	43	27	)	)	PUNCT
gujaf-368	43	28	.	.	PUNCT
gujaf-368	44	1	floating	float	VERB
gujaf-368	44	2	exchange	exchange	NOUN
gujaf-368	44	3	rate	rate	NOUN
gujaf-368	44	4	a	a	DET
gujaf-368	44	5	flexible	flexible	ADJ
gujaf-368	44	6	(	(	PUNCT
gujaf-368	44	7	floating	float	VERB
gujaf-368	44	8	)	)	PUNCT
gujaf-368	44	9	exchange	exchange	NOUN
gujaf-368	44	10	rate	rate	NOUN
gujaf-368	44	11	regime	regime	NOUN
gujaf-368	44	12	is	be	AUX
gujaf-368	44	13	one	one	NUM
gujaf-368	44	14	in	in	ADP
gujaf-368	44	15	which	which	PRON
gujaf-368	44	16	the	the	DET
gujaf-368	44	17	interplay	interplay	NOUN
gujaf-368	44	18	of	of	ADP
gujaf-368	44	19	supply	supply	NOUN
gujaf-368	44	20	and	and	CCONJ
gujaf-368	44	21	demand	demand	NOUN
gujaf-368	44	22	for	for	ADP
gujaf-368	44	23	foreign	foreign	ADJ
gujaf-368	44	24	exchange	exchange	NOUN
gujaf-368	44	25	determines	determine	VERB
gujaf-368	44	26	the	the	DET
gujaf-368	44	27	international	international	ADJ
gujaf-368	44	28	value	value	NOUN
gujaf-368	44	29	of	of	ADP
gujaf-368	44	30	a	a	DET
gujaf-368	44	31	single	single	ADJ
gujaf-368	44	32	currency	currency	NOUN
gujaf-368	44	33	at	at	ADP
gujaf-368	44	34	a	a	DET
gujaf-368	44	35	given	give	VERB
gujaf-368	44	36	moment	moment	NOUN
gujaf-368	44	37	(	(	PUNCT
gujaf-368	44	38	charity	charity	NOUN
gujaf-368	44	39	,	,	PUNCT
gujaf-368	44	40	et	et	PROPN
gujaf-368	44	41	al	al	PROPN
gujaf-368	44	42	.	.	PROPN
gujaf-368	44	43	,	,	PUNCT
gujaf-368	44	44	2019	2019	NUM
gujaf-368	44	45	)	)	PUNCT
gujaf-368	44	46	.	.	PUNCT
gujaf-368	45	1	according	accord	VERB
gujaf-368	45	2	to	to	ADP
gujaf-368	45	3	dada	dada	PROPN
gujaf-368	45	4	and	and	CCONJ
gujaf-368	45	5	oyeranti	oyeranti	ADJ
gujaf-368	45	6	(	(	PUNCT
gujaf-368	45	7	2019	2019	NUM
gujaf-368	45	8	)	)	PUNCT
gujaf-368	45	9	,	,	PUNCT
gujaf-368	45	10	a	a	DET
gujaf-368	45	11	floating	float	VERB
gujaf-368	45	12	exchange	exchange	NOUN
gujaf-368	45	13	rate	rate	NOUN
gujaf-368	45	14	is	be	AUX
gujaf-368	45	15	a	a	DET
gujaf-368	45	16	sort	sort	NOUN
gujaf-368	45	17	of	of	ADP
gujaf-368	45	18	exchange	exchange	NOUN
gujaf-368	45	19	rate	rate	NOUN
gujaf-368	45	20	regime	regime	NOUN
gujaf-368	45	21	where	where	SCONJ
gujaf-368	45	22	the	the	DET
gujaf-368	45	23	foreign	foreign	ADJ
gujaf-368	45	24	exchange	exchange	NOUN
gujaf-368	45	25	market	market	NOUN
gujaf-368	45	26	determines	determine	VERB
gujaf-368	45	27	the	the	DET
gujaf-368	45	28	value	value	NOUN
gujaf-368	45	29	of	of	ADP
gujaf-368	45	30	a	a	DET
gujaf-368	45	31	nation	nation	NOUN
gujaf-368	45	32	's	's	PART
gujaf-368	45	33	currency	currency	NOUN
gujaf-368	45	34	based	base	VERB
gujaf-368	45	35	on	on	ADP
gujaf-368	45	36	supply	supply	NOUN
gujaf-368	45	37	and	and	CCONJ
gujaf-368	45	38	demand	demand	NOUN
gujaf-368	45	39	for	for	ADP
gujaf-368	45	40	that	that	DET
gujaf-368	45	41	currency	currency	NOUN
gujaf-368	45	42	in	in	ADP
gujaf-368	45	43	relation	relation	NOUN
gujaf-368	45	44	to	to	ADP
gujaf-368	45	45	other	other	ADJ
gujaf-368	45	46	currencies	currency	NOUN
gujaf-368	45	47	.	.	PUNCT
gujaf-368	46	1	this	this	PRON
gujaf-368	46	2	occurs	occur	VERB
gujaf-368	46	3	when	when	SCONJ
gujaf-368	46	4	a	a	DET
gujaf-368	46	5	nation	nation	NOUN
gujaf-368	46	6	's	's	PART
gujaf-368	46	7	currency	currency	NOUN
gujaf-368	46	8	depreciates	depreciate	VERB
gujaf-368	46	9	to	to	ADP
gujaf-368	46	10	other	other	ADJ
gujaf-368	46	11	currencies	currency	NOUN
gujaf-368	46	12	,	,	PUNCT
gujaf-368	46	13	allowing	allow	VERB
gujaf-368	46	14	market	market	NOUN
gujaf-368	46	15	forces	force	NOUN
gujaf-368	46	16	to	to	PART
gujaf-368	46	17	dictate	dictate	VERB
gujaf-368	46	18	exchange	exchange	NOUN
gujaf-368	46	19	rates	rate	NOUN
gujaf-368	46	20	.	.	PUNCT
gujaf-368	47	1	this	this	PRON
gujaf-368	47	2	can	can	AUX
gujaf-368	47	3	result	result	VERB
gujaf-368	47	4	in	in	ADP
gujaf-368	47	5	economic	economic	ADJ
gujaf-368	47	6	instability	instability	NOUN
gujaf-368	47	7	,	,	PUNCT
gujaf-368	47	8	elevated	elevated	ADJ
gujaf-368	47	9	risk	risk	NOUN
gujaf-368	47	10	,	,	PUNCT
gujaf-368	47	11	and	and	CCONJ
gujaf-368	47	12	the	the	DET
gujaf-368	47	13	potential	potential	NOUN
gujaf-368	47	14	to	to	PART
gujaf-368	47	15	lose	lose	VERB
gujaf-368	47	16	money	money	NOUN
gujaf-368	47	17	on	on	ADP
gujaf-368	47	18	foreign	foreign	ADJ
gujaf-368	47	19	exchange	exchange	NOUN
gujaf-368	47	20	investments	investment	NOUN
gujaf-368	47	21	.	.	PUNCT
gujaf-368	48	1	in	in	ADP
gujaf-368	48	2	a	a	DET
gujaf-368	48	3	system	system	NOUN
gujaf-368	48	4	where	where	SCONJ
gujaf-368	48	5	exchange	exchange	NOUN
gujaf-368	48	6	rates	rate	NOUN
gujaf-368	48	7	are	be	AUX
gujaf-368	48	8	allowed	allow	VERB
gujaf-368	48	9	to	to	PART
gujaf-368	48	10	fluctuate	fluctuate	VERB
gujaf-368	48	11	freely	freely	ADV
gujaf-368	48	12	,	,	PUNCT
gujaf-368	48	13	an	an	DET
gujaf-368	48	14	excess	excess	ADJ
gujaf-368	48	15	supply	supply	NOUN
gujaf-368	48	16	of	of	ADP
gujaf-368	48	17	a	a	DET
gujaf-368	48	18	currency	currency	NOUN
gujaf-368	48	19	will	will	AUX
gujaf-368	48	20	cause	cause	VERB
gujaf-368	48	21	its	its	PRON
gujaf-368	48	22	value	value	NOUN
gujaf-368	48	23	to	to	PART
gujaf-368	48	24	decline	decline	VERB
gujaf-368	48	25	in	in	ADP
gujaf-368	48	26	the	the	DET
gujaf-368	48	27	foreign	foreign	ADJ
gujaf-368	48	28	exchange	exchange	NOUN
gujaf-368	48	29	market	market	NOUN
gujaf-368	48	30	,	,	PUNCT
gujaf-368	48	31	which	which	PRON
gujaf-368	48	32	will	will	AUX
gujaf-368	48	33	cause	cause	VERB
gujaf-368	48	34	the	the	DET
gujaf-368	48	35	exchange	exchange	NOUN
gujaf-368	48	36	rate	rate	NOUN
gujaf-368	48	37	to	to	PART
gujaf-368	48	38	depreciate	depreciate	VERB
gujaf-368	48	39	(	(	PUNCT
gujaf-368	48	40	agubata	agubata	PROPN
gujaf-368	48	41	&	&	CCONJ
gujaf-368	48	42	odubuasi	odubuasi	PROPN
gujaf-368	48	43	,	,	PUNCT
gujaf-368	48	44	2018	2018	NUM
gujaf-368	48	45	;	;	PUNCT
gujaf-368	48	46	egolum	egolum	PROPN
gujaf-368	48	47	,	,	PUNCT
gujaf-368	48	48	et	et	PROPN
gujaf-368	48	49	al	al	PROPN
gujaf-368	48	50	,	,	PUNCT
gujaf-368	48	51	2020	2020	NUM
gujaf-368	48	52	)	)	PUNCT
gujaf-368	48	53	.	.	PUNCT
gujaf-368	49	1	pegged	peg	VERB
gujaf-368	49	2	exchange	exchange	NOUN
gujaf-368	49	3	rate	rate	NOUN
gujaf-368	49	4	gusau	gusau	PROPN
gujaf-368	49	5	journal	journal	NOUN
gujaf-368	49	6	of	of	ADP
gujaf-368	49	7	accounting	accounting	NOUN
gujaf-368	49	8	and	and	CCONJ
gujaf-368	49	9	finance	finance	NOUN
gujaf-368	49	10	,	,	PUNCT
gujaf-368	49	11	vol.6	vol.6	PROPN
gujaf-368	49	12	,	,	PUNCT
gujaf-368	49	13	issue	issue	NOUN
gujaf-368	49	14	1	1	NUM
gujaf-368	49	15	,	,	PUNCT
gujaf-368	49	16	april	april	PROPN
gujaf-368	49	17	,	,	PUNCT
gujaf-368	49	18	2025	2025	NUM
gujaf-368	49	19	66	66	NUM
gujaf-368	49	20	according	accord	VERB
gujaf-368	49	21	to	to	ADP
gujaf-368	49	22	charity	charity	NOUN
gujaf-368	49	23	et	et	PROPN
gujaf-368	49	24	al	al	PROPN
gujaf-368	49	25	.	.	PROPN
gujaf-368	50	1	(	(	PUNCT
gujaf-368	50	2	2019	2019	NUM
gujaf-368	50	3	)	)	PUNCT
gujaf-368	50	4	,	,	PUNCT
gujaf-368	50	5	a	a	DET
gujaf-368	50	6	fixed	fix	VERB
gujaf-368	50	7	exchange	exchange	NOUN
gujaf-368	50	8	rate	rate	NOUN
gujaf-368	50	9	system	system	NOUN
gujaf-368	50	10	is	be	AUX
gujaf-368	50	11	a	a	DET
gujaf-368	50	12	method	method	NOUN
gujaf-368	50	13	by	by	ADP
gujaf-368	50	14	which	which	PRON
gujaf-368	50	15	a	a	DET
gujaf-368	50	16	nation	nation	NOUN
gujaf-368	50	17	sets	set	VERB
gujaf-368	50	18	the	the	DET
gujaf-368	50	19	value	value	NOUN
gujaf-368	50	20	of	of	ADP
gujaf-368	50	21	its	its	PRON
gujaf-368	50	22	currency	currency	NOUN
gujaf-368	50	23	in	in	ADP
gujaf-368	50	24	relation	relation	NOUN
gujaf-368	50	25	to	to	ADP
gujaf-368	50	26	a	a	DET
gujaf-368	50	27	single	single	ADJ
gujaf-368	50	28	currency	currency	NOUN
gujaf-368	50	29	or	or	CCONJ
gujaf-368	50	30	another	another	DET
gujaf-368	50	31	measure	measure	NOUN
gujaf-368	50	32	of	of	ADP
gujaf-368	50	33	worth	worth	ADJ
gujaf-368	50	34	,	,	PUNCT
gujaf-368	50	35	such	such	ADJ
gujaf-368	50	36	as	as	ADP
gujaf-368	50	37	gold	gold	NOUN
gujaf-368	50	38	,	,	PUNCT
gujaf-368	50	39	special	special	ADJ
gujaf-368	50	40	drawing	drawing	NOUN
gujaf-368	50	41	rights	right	NOUN
gujaf-368	50	42	(	(	PUNCT
gujaf-368	50	43	sdr	sdr	NOUN
gujaf-368	50	44	)	)	PUNCT
gujaf-368	50	45	,	,	PUNCT
gujaf-368	50	46	or	or	CCONJ
gujaf-368	50	47	a	a	DET
gujaf-368	50	48	basket	basket	NOUN
gujaf-368	50	49	of	of	ADP
gujaf-368	50	50	other	other	ADJ
gujaf-368	50	51	currencies	currency	NOUN
gujaf-368	50	52	.	.	PUNCT
gujaf-368	51	1	the	the	DET
gujaf-368	51	2	phenomenon	phenomenon	NOUN
gujaf-368	51	3	known	know	VERB
gujaf-368	51	4	as	as	ADP
gujaf-368	51	5	the	the	DET
gujaf-368	51	6	pegged	peg	VERB
gujaf-368	51	7	exchange	exchange	NOUN
gujaf-368	51	8	rate	rate	NOUN
gujaf-368	51	9	,	,	PUNCT
gujaf-368	51	10	often	often	ADV
gujaf-368	51	11	referred	refer	VERB
gujaf-368	51	12	to	to	ADP
gujaf-368	51	13	as	as	ADP
gujaf-368	51	14	the	the	DET
gujaf-368	51	15	fixed	fix	VERB
gujaf-368	51	16	exchange	exchange	NOUN
gujaf-368	51	17	rate	rate	NOUN
gujaf-368	51	18	,	,	PUNCT
gujaf-368	51	19	happens	happen	VERB
gujaf-368	51	20	when	when	SCONJ
gujaf-368	51	21	the	the	DET
gujaf-368	51	22	value	value	NOUN
gujaf-368	51	23	of	of	ADP
gujaf-368	51	24	one	one	NUM
gujaf-368	51	25	currency	currency	NOUN
gujaf-368	51	26	relative	relative	ADJ
gujaf-368	51	27	to	to	ADP
gujaf-368	51	28	another	another	PRON
gujaf-368	51	29	is	be	AUX
gujaf-368	51	30	fixed	fix	VERB
gujaf-368	51	31	.	.	PUNCT
gujaf-368	52	1	all	all	DET
gujaf-368	52	2	exchange	exchange	NOUN
gujaf-368	52	3	transactions	transaction	NOUN
gujaf-368	52	4	occur	occur	VERB
gujaf-368	52	5	at	at	ADP
gujaf-368	52	6	an	an	DET
gujaf-368	52	7	exchange	exchange	NOUN
gujaf-368	52	8	rate	rate	NOUN
gujaf-368	52	9	set	set	VERB
gujaf-368	52	10	by	by	ADP
gujaf-368	52	11	the	the	DET
gujaf-368	52	12	monetary	monetary	ADJ
gujaf-368	52	13	authorities	authority	NOUN
gujaf-368	52	14	under	under	ADP
gujaf-368	52	15	the	the	DET
gujaf-368	52	16	fixed	fix	VERB
gujaf-368	52	17	exchange	exchange	NOUN
gujaf-368	52	18	rates	rate	NOUN
gujaf-368	52	19	(	(	PUNCT
gujaf-368	52	20	egolum	egolum	PROPN
gujaf-368	52	21	,	,	PUNCT
gujaf-368	52	22	et	et	PROPN
gujaf-368	52	23	al	al	PROPN
gujaf-368	52	24	.	.	PROPN
gujaf-368	52	25	,	,	PUNCT
gujaf-368	52	26	2020	2020	NUM
gujaf-368	52	27	)	)	PUNCT
gujaf-368	52	28	.	.	PUNCT
gujaf-368	53	1	a	a	DET
gujaf-368	53	2	fixed	fix	VERB
gujaf-368	53	3	exchange	exchange	NOUN
gujaf-368	53	4	rate	rate	NOUN
gujaf-368	53	5	,	,	PUNCT
gujaf-368	53	6	in	in	ADP
gujaf-368	53	7	contrast	contrast	NOUN
gujaf-368	53	8	to	to	ADP
gujaf-368	53	9	a	a	DET
gujaf-368	53	10	floating	float	VERB
gujaf-368	53	11	one	one	NUM
gujaf-368	53	12	,	,	PUNCT
gujaf-368	53	13	is	be	AUX
gujaf-368	53	14	actively	actively	ADV
gujaf-368	53	15	managed	manage	VERB
gujaf-368	53	16	by	by	ADP
gujaf-368	53	17	the	the	DET
gujaf-368	53	18	nation	nation	NOUN
gujaf-368	53	19	's	's	PART
gujaf-368	53	20	central	central	ADJ
gujaf-368	53	21	bank	bank	NOUN
gujaf-368	53	22	or	or	CCONJ
gujaf-368	53	23	government	government	NOUN
gujaf-368	53	24	rather	rather	ADV
gujaf-368	53	25	than	than	ADP
gujaf-368	53	26	being	be	AUX
gujaf-368	53	27	left	leave	VERB
gujaf-368	53	28	to	to	PART
gujaf-368	53	29	fluctuate	fluctuate	VERB
gujaf-368	53	30	at	at	ADP
gujaf-368	53	31	the	the	DET
gujaf-368	53	32	whim	whim	NOUN
gujaf-368	53	33	of	of	ADP
gujaf-368	53	34	the	the	DET
gujaf-368	53	35	market	market	NOUN
gujaf-368	53	36	.	.	PUNCT
gujaf-368	54	1	in	in	ADP
gujaf-368	54	2	a	a	DET
gujaf-368	54	3	system	system	NOUN
gujaf-368	54	4	with	with	ADP
gujaf-368	54	5	a	a	DET
gujaf-368	54	6	fixed	fix	VERB
gujaf-368	54	7	exchange	exchange	NOUN
gujaf-368	54	8	rate	rate	NOUN
gujaf-368	54	9	,	,	PUNCT
gujaf-368	54	10	the	the	DET
gujaf-368	54	11	government	government	NOUN
gujaf-368	54	12	or	or	CCONJ
gujaf-368	54	13	central	central	ADJ
gujaf-368	54	14	bank	bank	NOUN
gujaf-368	54	15	purchases	purchase	NOUN
gujaf-368	54	16	or	or	CCONJ
gujaf-368	54	17	sells	sell	VERB
gujaf-368	54	18	its	its	PRON
gujaf-368	54	19	currency	currency	NOUN
gujaf-368	54	20	on	on	ADP
gujaf-368	54	21	the	the	DET
gujaf-368	54	22	foreign	foreign	ADJ
gujaf-368	54	23	exchange	exchange	NOUN
gujaf-368	54	24	market	market	NOUN
gujaf-368	54	25	to	to	PART
gujaf-368	54	26	preserve	preserve	VERB
gujaf-368	54	27	the	the	DET
gujaf-368	54	28	exchange	exchange	NOUN
gujaf-368	54	29	rate	rate	NOUN
gujaf-368	54	30	.	.	PUNCT
gujaf-368	55	1	in	in	ADP
gujaf-368	55	2	order	order	NOUN
gujaf-368	55	3	to	to	PART
gujaf-368	55	4	stabilize	stabilize	VERB
gujaf-368	55	5	the	the	DET
gujaf-368	55	6	value	value	NOUN
gujaf-368	55	7	of	of	ADP
gujaf-368	55	8	the	the	DET
gujaf-368	55	9	currency	currency	NOUN
gujaf-368	55	10	,	,	PUNCT
gujaf-368	55	11	this	this	DET
gujaf-368	55	12	intervention	intervention	NOUN
gujaf-368	55	13	typically	typically	ADV
gujaf-368	55	14	uses	use	VERB
gujaf-368	55	15	foreign	foreign	ADJ
gujaf-368	55	16	reserves	reserve	NOUN
gujaf-368	55	17	(	(	PUNCT
gujaf-368	55	18	dada	dada	PROPN
gujaf-368	55	19	&	&	CCONJ
gujaf-368	55	20	oyeranti	oyeranti	PROPN
gujaf-368	55	21	,	,	PUNCT
gujaf-368	55	22	2019	2019	NUM
gujaf-368	55	23	;	;	PUNCT
gujaf-368	55	24	emmanuel	emmanuel	PROPN
gujaf-368	55	25	,	,	PUNCT
gujaf-368	55	26	atieno	atieno	PROPN
gujaf-368	55	27	&	&	CCONJ
gujaf-368	55	28	kiganda	kiganda	ADJ
gujaf-368	55	29	,	,	PUNCT
gujaf-368	55	30	2022	2022	NUM
gujaf-368	55	31	)	)	PUNCT
gujaf-368	55	32	.	.	PUNCT
gujaf-368	56	1	bilateral	bilateral	ADJ
gujaf-368	56	2	exchange	exchange	NOUN
gujaf-368	56	3	rate	rate	NOUN
gujaf-368	56	4	the	the	DET
gujaf-368	56	5	term	term	NOUN
gujaf-368	56	6	"	"	PUNCT
gujaf-368	56	7	bilateral	bilateral	ADJ
gujaf-368	56	8	exchange	exchange	NOUN
gujaf-368	56	9	rate	rate	NOUN
gujaf-368	56	10	"	"	PUNCT
gujaf-368	56	11	describes	describe	VERB
gujaf-368	56	12	the	the	DET
gujaf-368	56	13	value	value	NOUN
gujaf-368	56	14	of	of	ADP
gujaf-368	56	15	one	one	NUM
gujaf-368	56	16	currency	currency	NOUN
gujaf-368	56	17	in	in	ADP
gujaf-368	56	18	terms	term	NOUN
gujaf-368	56	19	of	of	ADP
gujaf-368	56	20	another	another	PRON
gujaf-368	56	21	or	or	CCONJ
gujaf-368	56	22	the	the	DET
gujaf-368	56	23	rate	rate	NOUN
gujaf-368	56	24	at	at	ADP
gujaf-368	56	25	which	which	PRON
gujaf-368	56	26	one	one	NUM
gujaf-368	56	27	currency	currency	NOUN
gujaf-368	56	28	can	can	AUX
gujaf-368	56	29	be	be	AUX
gujaf-368	56	30	exchanged	exchange	VERB
gujaf-368	56	31	for	for	ADP
gujaf-368	56	32	another	another	DET
gujaf-368	56	33	(	(	PUNCT
gujaf-368	56	34	charity	charity	NOUN
gujaf-368	56	35	,	,	PUNCT
gujaf-368	56	36	et	et	PROPN
gujaf-368	56	37	al	al	PROPN
gujaf-368	56	38	,	,	PUNCT
gujaf-368	56	39	2019	2019	NUM
gujaf-368	56	40	)	)	PUNCT
gujaf-368	56	41	.	.	PUNCT
gujaf-368	57	1	the	the	DET
gujaf-368	57	2	bilateral	bilateral	ADJ
gujaf-368	57	3	exchange	exchange	NOUN
gujaf-368	57	4	rate	rate	NOUN
gujaf-368	57	5	is	be	AUX
gujaf-368	57	6	also	also	ADV
gujaf-368	57	7	defined	define	VERB
gujaf-368	57	8	by	by	ADP
gujaf-368	57	9	keho	keho	NOUN
gujaf-368	57	10	(	(	PUNCT
gujaf-368	57	11	2021	2021	NUM
gujaf-368	57	12	)	)	PUNCT
gujaf-368	57	13	as	as	ADP
gujaf-368	57	14	the	the	DET
gujaf-368	57	15	current	current	ADJ
gujaf-368	57	16	exchange	exchange	NOUN
gujaf-368	57	17	rate	rate	NOUN
gujaf-368	57	18	between	between	ADP
gujaf-368	57	19	two	two	NUM
gujaf-368	57	20	currencies	currency	NOUN
gujaf-368	57	21	,	,	PUNCT
gujaf-368	57	22	indicating	indicate	VERB
gujaf-368	57	23	the	the	DET
gujaf-368	57	24	relative	relative	ADJ
gujaf-368	57	25	worth	worth	NOUN
gujaf-368	57	26	of	of	ADP
gujaf-368	57	27	one	one	NUM
gujaf-368	57	28	currency	currency	NOUN
gujaf-368	57	29	in	in	ADP
gujaf-368	57	30	terms	term	NOUN
gujaf-368	57	31	of	of	ADP
gujaf-368	57	32	another	another	PRON
gujaf-368	57	33	based	base	VERB
gujaf-368	57	34	on	on	ADP
gujaf-368	57	35	market	market	NOUN
gujaf-368	57	36	conditions	condition	NOUN
gujaf-368	57	37	,	,	PUNCT
gujaf-368	57	38	without	without	ADP
gujaf-368	57	39	taking	take	VERB
gujaf-368	57	40	inflation	inflation	NOUN
gujaf-368	57	41	differentials	differential	NOUN
gujaf-368	57	42	into	into	ADP
gujaf-368	57	43	account	account	NOUN
gujaf-368	57	44	.	.	PUNCT
gujaf-368	58	1	according	accord	VERB
gujaf-368	58	2	to	to	ADP
gujaf-368	58	3	dada	dada	PROPN
gujaf-368	58	4	and	and	CCONJ
gujaf-368	58	5	oyeranti	oyeranti	ADJ
gujaf-368	58	6	(	(	PUNCT
gujaf-368	58	7	2019	2019	NUM
gujaf-368	58	8	)	)	PUNCT
gujaf-368	58	9	,	,	PUNCT
gujaf-368	58	10	a	a	DET
gujaf-368	58	11	bilateral	bilateral	ADJ
gujaf-368	58	12	exchange	exchange	NOUN
gujaf-368	58	13	rate	rate	NOUN
gujaf-368	58	14	is	be	AUX
gujaf-368	58	15	the	the	DET
gujaf-368	58	16	value	value	NOUN
gujaf-368	58	17	of	of	ADP
gujaf-368	58	18	a	a	DET
gujaf-368	58	19	nation	nation	NOUN
gujaf-368	58	20	's	's	PART
gujaf-368	58	21	currency	currency	NOUN
gujaf-368	58	22	relative	relative	ADJ
gujaf-368	58	23	to	to	ADP
gujaf-368	58	24	a	a	DET
gujaf-368	58	25	basket	basket	NOUN
gujaf-368	58	26	of	of	ADP
gujaf-368	58	27	the	the	DET
gujaf-368	58	28	currencies	currency	NOUN
gujaf-368	58	29	of	of	ADP
gujaf-368	58	30	its	its	PRON
gujaf-368	58	31	trading	trading	NOUN
gujaf-368	58	32	partners	partner	NOUN
gujaf-368	58	33	.	.	PUNCT
gujaf-368	59	1	it	it	PRON
gujaf-368	59	2	does	do	VERB
gujaf-368	59	3	this	this	PRON
gujaf-368	59	4	by	by	ADP
gujaf-368	59	5	giving	give	VERB
gujaf-368	59	6	each	each	DET
gujaf-368	59	7	country	country	NOUN
gujaf-368	59	8	a	a	DET
gujaf-368	59	9	different	different	ADJ
gujaf-368	59	10	weight	weight	NOUN
gujaf-368	59	11	depending	depend	VERB
gujaf-368	59	12	on	on	ADP
gujaf-368	59	13	how	how	SCONJ
gujaf-368	59	14	important	important	ADJ
gujaf-368	59	15	trade	trade	NOUN
gujaf-368	59	16	is	be	AUX
gujaf-368	59	17	with	with	ADP
gujaf-368	59	18	that	that	DET
gujaf-368	59	19	nation	nation	NOUN
gujaf-368	59	20	.	.	PUNCT
gujaf-368	60	1	the	the	DET
gujaf-368	60	2	effective	effective	ADJ
gujaf-368	60	3	bilateral	bilateral	ADJ
gujaf-368	60	4	exchange	exchange	NOUN
gujaf-368	60	5	rate	rate	NOUN
gujaf-368	60	6	is	be	AUX
gujaf-368	60	7	used	use	VERB
gujaf-368	60	8	to	to	PART
gujaf-368	60	9	assess	assess	VERB
gujaf-368	60	10	a	a	DET
gujaf-368	60	11	nation	nation	NOUN
gujaf-368	60	12	's	's	PART
gujaf-368	60	13	overall	overall	ADJ
gujaf-368	60	14	competitiveness	competitiveness	NOUN
gujaf-368	60	15	in	in	ADP
gujaf-368	60	16	international	international	ADJ
gujaf-368	60	17	trade	trade	NOUN
gujaf-368	60	18	,	,	PUNCT
gujaf-368	60	19	whereas	whereas	SCONJ
gujaf-368	60	20	the	the	DET
gujaf-368	60	21	bilateral	bilateral	ADJ
gujaf-368	60	22	exchange	exchange	NOUN
gujaf-368	60	23	rate	rate	NOUN
gujaf-368	60	24	is	be	AUX
gujaf-368	60	25	determined	determine	VERB
gujaf-368	60	26	by	by	ADP
gujaf-368	60	27	several	several	ADJ
gujaf-368	60	28	factors	factor	NOUN
gujaf-368	60	29	including	include	VERB
gujaf-368	60	30	supply	supply	NOUN
gujaf-368	60	31	and	and	CCONJ
gujaf-368	60	32	demand	demand	NOUN
gujaf-368	60	33	for	for	ADP
gujaf-368	60	34	currencies	currency	NOUN
gujaf-368	60	35	,	,	PUNCT
gujaf-368	60	36	interest	interest	NOUN
gujaf-368	60	37	rates	rate	NOUN
gujaf-368	60	38	,	,	PUNCT
gujaf-368	60	39	inflation	inflation	NOUN
gujaf-368	60	40	rates	rate	NOUN
gujaf-368	60	41	,	,	PUNCT
gujaf-368	60	42	economic	economic	ADJ
gujaf-368	60	43	indicators	indicator	NOUN
gujaf-368	60	44	,	,	PUNCT
gujaf-368	60	45	and	and	CCONJ
gujaf-368	60	46	market	market	NOUN
gujaf-368	60	47	sentiment	sentiment	NOUN
gujaf-368	60	48	.	.	PUNCT
gujaf-368	61	1	hybrid	hybrid	ADJ
gujaf-368	61	2	exchange	exchange	NOUN
gujaf-368	61	3	rate	rate	NOUN
gujaf-368	61	4	a	a	DET
gujaf-368	61	5	hybrid	hybrid	ADJ
gujaf-368	61	6	exchange	exchange	NOUN
gujaf-368	61	7	rate	rate	NOUN
gujaf-368	61	8	refers	refer	VERB
gujaf-368	61	9	to	to	ADP
gujaf-368	61	10	a	a	DET
gujaf-368	61	11	currency	currency	NOUN
gujaf-368	61	12	exchange	exchange	NOUN
gujaf-368	61	13	regime	regime	NOUN
gujaf-368	61	14	that	that	PRON
gujaf-368	61	15	incorporates	incorporate	VERB
gujaf-368	61	16	elements	element	NOUN
gujaf-368	61	17	of	of	ADP
gujaf-368	61	18	both	both	DET
gujaf-368	61	19	fixed	fix	VERB
gujaf-368	61	20	and	and	CCONJ
gujaf-368	61	21	floating	float	VERB
gujaf-368	61	22	exchange	exchange	NOUN
gujaf-368	61	23	rate	rate	NOUN
gujaf-368	61	24	systems	system	NOUN
gujaf-368	61	25	.	.	PUNCT
gujaf-368	62	1	it	it	PRON
gujaf-368	62	2	combines	combine	VERB
gujaf-368	62	3	the	the	DET
gujaf-368	62	4	features	feature	NOUN
gujaf-368	62	5	of	of	ADP
gujaf-368	62	6	these	these	DET
gujaf-368	62	7	two	two	NUM
gujaf-368	62	8	systems	system	NOUN
gujaf-368	62	9	to	to	PART
gujaf-368	62	10	create	create	VERB
gujaf-368	62	11	a	a	DET
gujaf-368	62	12	flexible	flexible	ADJ
gujaf-368	62	13	exchange	exchange	NOUN
gujaf-368	62	14	rate	rate	NOUN
gujaf-368	62	15	mechanism	mechanism	NOUN
gujaf-368	62	16	that	that	PRON
gujaf-368	62	17	allows	allow	VERB
gujaf-368	62	18	for	for	ADP
gujaf-368	62	19	some	some	DET
gujaf-368	62	20	degree	degree	NOUN
gujaf-368	62	21	of	of	ADP
gujaf-368	62	22	stability	stability	NOUN
gujaf-368	62	23	while	while	SCONJ
gujaf-368	62	24	also	also	ADV
gujaf-368	62	25	allowing	allow	VERB
gujaf-368	62	26	for	for	SCONJ
gujaf-368	62	27	market	market	NOUN
gujaf-368	62	28	forces	force	NOUN
gujaf-368	62	29	to	to	PART
gujaf-368	62	30	influence	influence	VERB
gujaf-368	62	31	the	the	DET
gujaf-368	62	32	exchange	exchange	NOUN
gujaf-368	62	33	rate	rate	NOUN
gujaf-368	62	34	(	(	PUNCT
gujaf-368	62	35	egolum	egolum	PROPN
gujaf-368	62	36	,	,	PUNCT
gujaf-368	62	37	et	et	PROPN
gujaf-368	62	38	al	al	PROPN
gujaf-368	62	39	,	,	PUNCT
gujaf-368	62	40	2020	2020	NUM
gujaf-368	62	41	)	)	PUNCT
gujaf-368	62	42	.	.	PUNCT
gujaf-368	63	1	emmanuel	emmanuel	PROPN
gujaf-368	63	2	et	et	PROPN
gujaf-368	63	3	al	al	PROPN
gujaf-368	63	4	(	(	PUNCT
gujaf-368	63	5	2022	2022	NUM
gujaf-368	63	6	)	)	PUNCT
gujaf-368	63	7	also	also	ADV
gujaf-368	63	8	defined	define	VERB
gujaf-368	63	9	a	a	DET
gujaf-368	63	10	hybrid	hybrid	ADJ
gujaf-368	63	11	exchange	exchange	NOUN
gujaf-368	63	12	rate	rate	NOUN
gujaf-368	63	13	as	as	ADP
gujaf-368	63	14	a	a	DET
gujaf-368	63	15	currency	currency	NOUN
gujaf-368	63	16	valuation	valuation	NOUN
gujaf-368	63	17	system	system	NOUN
gujaf-368	63	18	that	that	PRON
gujaf-368	63	19	combines	combine	VERB
gujaf-368	63	20	elements	element	NOUN
gujaf-368	63	21	of	of	ADP
gujaf-368	63	22	both	both	DET
gujaf-368	63	23	fixed	fix	VERB
gujaf-368	63	24	and	and	CCONJ
gujaf-368	63	25	flexible	flexible	ADJ
gujaf-368	63	26	exchange	exchange	NOUN
gujaf-368	63	27	rates	rate	NOUN
gujaf-368	63	28	,	,	PUNCT
gujaf-368	63	29	whereby	whereby	SCONJ
gujaf-368	63	30	the	the	DET
gujaf-368	63	31	value	value	NOUN
gujaf-368	63	32	of	of	ADP
gujaf-368	63	33	a	a	DET
gujaf-368	63	34	currency	currency	NOUN
gujaf-368	63	35	is	be	AUX
gujaf-368	63	36	allowed	allow	VERB
gujaf-368	63	37	to	to	PART
gujaf-368	63	38	fluctuate	fluctuate	VERB
gujaf-368	63	39	to	to	ADP
gujaf-368	63	40	some	some	DET
gujaf-368	63	41	extent	extent	NOUN
gujaf-368	63	42	but	but	CCONJ
gujaf-368	63	43	is	be	AUX
gujaf-368	63	44	also	also	ADV
gujaf-368	63	45	subject	subject	ADJ
gujaf-368	63	46	to	to	ADP
gujaf-368	63	47	certain	certain	ADJ
gujaf-368	63	48	constraints	constraint	NOUN
gujaf-368	63	49	or	or	CCONJ
gujaf-368	63	50	interventions	intervention	NOUN
gujaf-368	63	51	by	by	ADP
gujaf-368	63	52	the	the	DET
gujaf-368	63	53	government	government	NOUN
gujaf-368	63	54	or	or	CCONJ
gujaf-368	63	55	central	central	ADJ
gujaf-368	63	56	bank	bank	NOUN
gujaf-368	63	57	.	.	PUNCT
gujaf-368	64	1	this	this	PRON
gujaf-368	64	2	means	mean	VERB
gujaf-368	64	3	that	that	SCONJ
gujaf-368	64	4	the	the	DET
gujaf-368	64	5	exchange	exchange	NOUN
gujaf-368	64	6	rate	rate	NOUN
gujaf-368	64	7	may	may	AUX
gujaf-368	64	8	be	be	AUX
gujaf-368	64	9	influenced	influence	VERB
gujaf-368	64	10	by	by	ADP
gujaf-368	64	11	market	market	NOUN
gujaf-368	64	12	forces	force	NOUN
gujaf-368	64	13	such	such	ADJ
gujaf-368	64	14	as	as	ADP
gujaf-368	64	15	supply	supply	NOUN
gujaf-368	64	16	and	and	CCONJ
gujaf-368	64	17	demand	demand	NOUN
gujaf-368	64	18	,	,	PUNCT
gujaf-368	64	19	but	but	CCONJ
gujaf-368	64	20	there	there	PRON
gujaf-368	64	21	may	may	AUX
gujaf-368	64	22	also	also	ADV
gujaf-368	64	23	be	be	AUX
gujaf-368	64	24	interventions	intervention	NOUN
gujaf-368	64	25	to	to	PART
gujaf-368	64	26	stabilize	stabilize	VERB
gujaf-368	64	27	or	or	CCONJ
gujaf-368	64	28	manage	manage	VERB
gujaf-368	64	29	the	the	DET
gujaf-368	64	30	rate	rate	NOUN
gujaf-368	64	31	within	within	ADP
gujaf-368	64	32	a	a	DET
gujaf-368	64	33	specific	specific	ADJ
gujaf-368	64	34	range	range	NOUN
gujaf-368	64	35	.	.	PUNCT
gujaf-368	65	1	financial	financial	ADJ
gujaf-368	65	2	performance	performance	NOUN
gujaf-368	65	3	there	there	PRON
gujaf-368	65	4	are	be	VERB
gujaf-368	65	5	various	various	ADJ
gujaf-368	65	6	ways	way	NOUN
gujaf-368	65	7	to	to	PART
gujaf-368	65	8	describe	describe	VERB
gujaf-368	65	9	financial	financial	ADJ
gujaf-368	65	10	performance	performance	NOUN
gujaf-368	65	11	,	,	PUNCT
gujaf-368	65	12	and	and	CCONJ
gujaf-368	65	13	each	each	DET
gujaf-368	65	14	one	one	NUM
gujaf-368	65	15	highlights	highlight	NOUN
gujaf-368	65	16	a	a	DET
gujaf-368	65	17	marginally	marginally	ADV
gujaf-368	65	18	different	different	ADJ
gujaf-368	65	19	facet	facet	NOUN
gujaf-368	65	20	of	of	ADP
gujaf-368	65	21	the	the	DET
gujaf-368	65	22	financial	financial	ADJ
gujaf-368	65	23	performance	performance	NOUN
gujaf-368	65	24	of	of	ADP
gujaf-368	65	25	a	a	DET
gujaf-368	65	26	company	company	NOUN
gujaf-368	65	27	(	(	PUNCT
gujaf-368	65	28	haixia	haixia	NOUN
gujaf-368	65	29	&	&	CCONJ
gujaf-368	65	30	jianping	jianping	NOUN
gujaf-368	65	31	,	,	PUNCT
gujaf-368	65	32	2022	2022	NUM
gujaf-368	65	33	)	)	PUNCT
gujaf-368	65	34	.	.	PUNCT
gujaf-368	66	1	according	accord	VERB
gujaf-368	66	2	to	to	ADP
gujaf-368	66	3	egolum	egolum	PROPN
gujaf-368	66	4	et	et	PROPN
gujaf-368	66	5	al	al	PROPN
gujaf-368	66	6	.	.	PROPN
gujaf-368	66	7	(	(	PUNCT
gujaf-368	66	8	2020	2020	NUM
gujaf-368	66	9	)	)	PUNCT
gujaf-368	66	10	,	,	PUNCT
gujaf-368	66	11	financial	financial	ADJ
gujaf-368	66	12	performance	performance	NOUN
gujaf-368	66	13	is	be	AUX
gujaf-368	66	14	the	the	DET
gujaf-368	66	15	capacity	capacity	NOUN
gujaf-368	66	16	to	to	PART
gujaf-368	66	17	use	use	VERB
gujaf-368	66	18	investment	investment	NOUN
gujaf-368	66	19	and	and	CCONJ
gujaf-368	66	20	operational	operational	ADJ
gujaf-368	66	21	choices	choice	NOUN
gujaf-368	66	22	and	and	CCONJ
gujaf-368	66	23	tactics	tactic	NOUN
gujaf-368	66	24	to	to	PART
gujaf-368	66	25	attain	attain	VERB
gujaf-368	66	26	a	a	DET
gujaf-368	66	27	company	company	NOUN
gujaf-368	66	28	's	's	PART
gujaf-368	66	29	financial	financial	ADJ
gujaf-368	66	30	stability	stability	NOUN
gujaf-368	66	31	.	.	PUNCT
gujaf-368	67	1	a	a	DET
gujaf-368	67	2	company	company	NOUN
gujaf-368	67	3	's	's	PART
gujaf-368	67	4	ability	ability	NOUN
gujaf-368	67	5	to	to	PART
gujaf-368	67	6	produce	produce	VERB
gujaf-368	67	7	sustained	sustained	ADJ
gujaf-368	67	8	profitability	profitability	NOUN
gujaf-368	67	9	within	within	ADP
gujaf-368	67	10	a	a	DET
gujaf-368	67	11	given	give	VERB
gujaf-368	67	12	time	time	NOUN
gujaf-368	67	13	frame	frame	NOUN
gujaf-368	67	14	can	can	AUX
gujaf-368	67	15	also	also	ADV
gujaf-368	67	16	be	be	AUX
gujaf-368	67	17	used	use	VERB
gujaf-368	67	18	to	to	PART
gujaf-368	67	19	analyze	analyze	VERB
gujaf-368	67	20	financial	financial	ADJ
gujaf-368	67	21	gusau	gusau	ADJ
gujaf-368	67	22	journal	journal	NOUN
gujaf-368	67	23	of	of	ADP
gujaf-368	67	24	accounting	accounting	NOUN
gujaf-368	67	25	and	and	CCONJ
gujaf-368	67	26	finance	finance	NOUN
gujaf-368	67	27	,	,	PUNCT
gujaf-368	67	28	vol.6	vol.6	PROPN
gujaf-368	67	29	,	,	PUNCT
gujaf-368	67	30	issue	issue	NOUN
gujaf-368	67	31	1	1	NUM
gujaf-368	67	32	,	,	PUNCT
gujaf-368	67	33	april	april	PROPN
gujaf-368	67	34	,	,	PUNCT
gujaf-368	67	35	2025	2025	NUM
gujaf-368	67	36	67	67	NUM
gujaf-368	67	37	performance	performance	NOUN
gujaf-368	67	38	(	(	PUNCT
gujaf-368	67	39	osho	osho	PROPN
gujaf-368	67	40	&	&	CCONJ
gujaf-368	67	41	efuntade	efuntade	PROPN
gujaf-368	67	42	,	,	PUNCT
gujaf-368	67	43	2019	2019	NUM
gujaf-368	67	44	)	)	PUNCT
gujaf-368	67	45	.	.	PUNCT
gujaf-368	68	1	according	accord	VERB
gujaf-368	68	2	to	to	ADP
gujaf-368	68	3	kurawa	kurawa	PROPN
gujaf-368	68	4	and	and	CCONJ
gujaf-368	68	5	shuaibu	shuaibu	NOUN
gujaf-368	68	6	(	(	PUNCT
gujaf-368	68	7	2022	2022	NUM
gujaf-368	68	8	)	)	PUNCT
gujaf-368	68	9	,	,	PUNCT
gujaf-368	68	10	there	there	PRON
gujaf-368	68	11	are	be	VERB
gujaf-368	68	12	two	two	NUM
gujaf-368	68	13	primary	primary	ADJ
gujaf-368	68	14	categories	category	NOUN
gujaf-368	68	15	for	for	ADP
gujaf-368	68	16	measuring	measure	VERB
gujaf-368	68	17	a	a	DET
gujaf-368	68	18	company	company	NOUN
gujaf-368	68	19	's	's	PART
gujaf-368	68	20	financial	financial	ADJ
gujaf-368	68	21	performance	performance	NOUN
gujaf-368	68	22	:	:	PUNCT
gujaf-368	68	23	market	market	NOUN
gujaf-368	68	24	-	-	PUNCT
gujaf-368	68	25	based	base	VERB
gujaf-368	68	26	measurements	measurement	NOUN
gujaf-368	68	27	and	and	CCONJ
gujaf-368	68	28	accounting	accounting	NOUN
gujaf-368	68	29	-	-	PUNCT
gujaf-368	68	30	based	base	VERB
gujaf-368	68	31	measures	measure	NOUN
gujaf-368	68	32	.	.	PUNCT
gujaf-368	69	1	while	while	SCONJ
gujaf-368	69	2	the	the	DET
gujaf-368	69	3	market	market	NOUN
gujaf-368	69	4	-	-	PUNCT
gujaf-368	69	5	based	base	VERB
gujaf-368	69	6	measurements	measurement	NOUN
gujaf-368	69	7	include	include	VERB
gujaf-368	69	8	tobin	tobin	PROPN
gujaf-368	69	9	's	's	PART
gujaf-368	69	10	q	q	NOUN
gujaf-368	69	11	,	,	PUNCT
gujaf-368	69	12	various	various	ADJ
gujaf-368	69	13	stock	stock	NOUN
gujaf-368	69	14	market	market	NOUN
gujaf-368	69	15	and	and	CCONJ
gujaf-368	69	16	shareholder	shareholder	NOUN
gujaf-368	69	17	returns	return	NOUN
gujaf-368	69	18	,	,	PUNCT
gujaf-368	69	19	and	and	CCONJ
gujaf-368	69	20	many	many	ADJ
gujaf-368	69	21	other	other	ADJ
gujaf-368	69	22	indicators	indicator	NOUN
gujaf-368	69	23	,	,	PUNCT
gujaf-368	69	24	the	the	DET
gujaf-368	69	25	accounting	accounting	NOUN
gujaf-368	69	26	-	-	PUNCT
gujaf-368	69	27	based	base	VERB
gujaf-368	69	28	measures	measure	NOUN
gujaf-368	69	29	refer	refer	VERB
gujaf-368	69	30	to	to	ADP
gujaf-368	69	31	indications	indication	NOUN
gujaf-368	69	32	like	like	ADP
gujaf-368	69	33	sales	sale	NOUN
gujaf-368	69	34	growth	growth	NOUN
gujaf-368	69	35	,	,	PUNCT
gujaf-368	69	36	return	return	VERB
gujaf-368	69	37	on	on	ADP
gujaf-368	69	38	equity	equity	NOUN
gujaf-368	69	39	,	,	PUNCT
gujaf-368	69	40	return	return	VERB
gujaf-368	69	41	on	on	ADP
gujaf-368	69	42	asset	asset	NOUN
gujaf-368	69	43	,	,	PUNCT
gujaf-368	69	44	return	return	VERB
gujaf-368	69	45	on	on	ADP
gujaf-368	69	46	capital	capital	NOUN
gujaf-368	69	47	used	use	VERB
gujaf-368	69	48	,	,	PUNCT
gujaf-368	69	49	and	and	CCONJ
gujaf-368	69	50	earnings	earning	NOUN
gujaf-368	69	51	per	per	ADP
gujaf-368	69	52	share	share	NOUN
gujaf-368	69	53	,	,	PUNCT
gujaf-368	69	54	among	among	ADP
gujaf-368	69	55	others	other	NOUN
gujaf-368	69	56	.	.	PUNCT
gujaf-368	70	1	numerous	numerous	ADJ
gujaf-368	70	2	academics	academic	NOUN
gujaf-368	70	3	have	have	AUX
gujaf-368	70	4	studied	study	VERB
gujaf-368	70	5	corporate	corporate	ADJ
gujaf-368	70	6	financial	financial	ADJ
gujaf-368	70	7	performance	performance	NOUN
gujaf-368	70	8	using	use	VERB
gujaf-368	70	9	a	a	DET
gujaf-368	70	10	variety	variety	NOUN
gujaf-368	70	11	of	of	ADP
gujaf-368	70	12	indicators	indicator	NOUN
gujaf-368	70	13	(	(	PUNCT
gujaf-368	70	14	kehinde	kehinde	NOUN
gujaf-368	70	15	and	and	CCONJ
gujaf-368	70	16	ojonugwa	ojonugwa	NOUN
gujaf-368	70	17	,	,	PUNCT
gujaf-368	70	18	2019	2019	NUM
gujaf-368	70	19	;	;	PUNCT
gujaf-368	70	20	osho	osho	NOUN
gujaf-368	70	21	and	and	CCONJ
gujaf-368	70	22	efuntade	efuntade	NOUN
gujaf-368	70	23	,	,	PUNCT
gujaf-368	70	24	2019	2019	NUM
gujaf-368	70	25	;	;	PUNCT
gujaf-368	70	26	egolum	egolum	PROPN
gujaf-368	70	27	et	et	PROPN
gujaf-368	70	28	al	al	PROPN
gujaf-368	70	29	.	.	PROPN
gujaf-368	70	30	,	,	PUNCT
gujaf-368	70	31	2020	2020	NUM
gujaf-368	70	32	;	;	PUNCT
gujaf-368	70	33	iwedi	iwedi	PROPN
gujaf-368	70	34	,	,	PUNCT
gujaf-368	70	35	2021	2021	NUM
gujaf-368	70	36	;	;	PUNCT
gujaf-368	70	37	ibekwe	ibekwe	NOUN
gujaf-368	70	38	,	,	PUNCT
gujaf-368	70	39	2021	2021	NUM
gujaf-368	70	40	;	;	PUNCT
gujaf-368	70	41	osho	osho	PROPN
gujaf-368	70	42	and	and	CCONJ
gujaf-368	70	43	ibifunmilola	ibifunmilola	PROPN
gujaf-368	70	44	,	,	PUNCT
gujaf-368	70	45	2022	2022	NUM
gujaf-368	70	46	)	)	PUNCT
gujaf-368	70	47	.	.	PUNCT
gujaf-368	71	1	the	the	DET
gujaf-368	71	2	profitability	profitability	NOUN
gujaf-368	71	3	accounting	accounting	NOUN
gujaf-368	71	4	ratios	ratio	NOUN
gujaf-368	71	5	,	,	PUNCT
gujaf-368	71	6	such	such	ADJ
gujaf-368	71	7	as	as	ADP
gujaf-368	71	8	return	return	NOUN
gujaf-368	71	9	on	on	ADP
gujaf-368	71	10	assets	asset	NOUN
gujaf-368	71	11	(	(	PUNCT
gujaf-368	71	12	roa	roa	NOUN
gujaf-368	71	13	)	)	PUNCT
gujaf-368	71	14	,	,	PUNCT
gujaf-368	71	15	return	return	VERB
gujaf-368	71	16	on	on	ADP
gujaf-368	71	17	equity	equity	NOUN
gujaf-368	71	18	(	(	PUNCT
gujaf-368	71	19	roe	roe	PROPN
gujaf-368	71	20	)	)	PUNCT
gujaf-368	71	21	,	,	PUNCT
gujaf-368	71	22	and	and	CCONJ
gujaf-368	71	23	net	net	ADJ
gujaf-368	71	24	profit	profit	NOUN
gujaf-368	71	25	margin	margin	NOUN
gujaf-368	71	26	(	(	PUNCT
gujaf-368	71	27	npm	npm	PROPN
gujaf-368	71	28	)	)	PUNCT
gujaf-368	71	29	,	,	PUNCT
gujaf-368	71	30	among	among	ADP
gujaf-368	71	31	others	other	NOUN
gujaf-368	71	32	,	,	PUNCT
gujaf-368	71	33	were	be	AUX
gujaf-368	71	34	the	the	DET
gujaf-368	71	35	most	most	ADV
gujaf-368	71	36	widely	widely	ADV
gujaf-368	71	37	used	use	VERB
gujaf-368	71	38	indicators	indicator	NOUN
gujaf-368	71	39	.	.	PUNCT
gujaf-368	72	1	theoretical	theoretical	ADJ
gujaf-368	72	2	framework	framework	NOUN
gujaf-368	72	3	the	the	DET
gujaf-368	72	4	purchasing	purchase	VERB
gujaf-368	72	5	power	power	NOUN
gujaf-368	72	6	parity	parity	NOUN
gujaf-368	72	7	theory	theory	NOUN
gujaf-368	72	8	serves	serve	VERB
gujaf-368	72	9	as	as	ADP
gujaf-368	72	10	this	this	DET
gujaf-368	72	11	study	study	NOUN
gujaf-368	72	12	's	's	PART
gujaf-368	72	13	theoretical	theoretical	ADJ
gujaf-368	72	14	framework	framework	NOUN
gujaf-368	72	15	.	.	PUNCT
gujaf-368	73	1	the	the	DET
gujaf-368	73	2	theory	theory	NOUN
gujaf-368	73	3	asserts	assert	VERB
gujaf-368	73	4	that	that	SCONJ
gujaf-368	73	5	,	,	PUNCT
gujaf-368	73	6	depending	depend	VERB
gujaf-368	73	7	on	on	ADP
gujaf-368	73	8	each	each	DET
gujaf-368	73	9	nation	nation	NOUN
gujaf-368	73	10	's	's	PART
gujaf-368	73	11	currency	currency	NOUN
gujaf-368	73	12	,	,	PUNCT
gujaf-368	73	13	the	the	DET
gujaf-368	73	14	value	value	NOUN
gujaf-368	73	15	of	of	ADP
gujaf-368	73	16	identical	identical	ADJ
gujaf-368	73	17	commodities	commodity	NOUN
gujaf-368	73	18	is	be	AUX
gujaf-368	73	19	comparable	comparable	ADJ
gujaf-368	73	20	across	across	ADP
gujaf-368	73	21	nations	nation	NOUN
gujaf-368	73	22	.	.	PUNCT
gujaf-368	74	1	this	this	PRON
gujaf-368	74	2	implies	imply	VERB
gujaf-368	74	3	that	that	SCONJ
gujaf-368	74	4	when	when	SCONJ
gujaf-368	74	5	purchasing	purchase	VERB
gujaf-368	74	6	power	power	NOUN
gujaf-368	74	7	is	be	AUX
gujaf-368	74	8	comparable	comparable	ADJ
gujaf-368	74	9	across	across	ADP
gujaf-368	74	10	nations	nation	NOUN
gujaf-368	74	11	,	,	PUNCT
gujaf-368	74	12	there	there	PRON
gujaf-368	74	13	will	will	AUX
gujaf-368	74	14	be	be	AUX
gujaf-368	74	15	an	an	DET
gujaf-368	74	16	equilibrium	equilibrium	NOUN
gujaf-368	74	17	between	between	ADP
gujaf-368	74	18	the	the	DET
gujaf-368	74	19	currencies	currency	NOUN
gujaf-368	74	20	of	of	ADP
gujaf-368	74	21	those	those	DET
gujaf-368	74	22	nations	nation	NOUN
gujaf-368	74	23	.	.	PUNCT
gujaf-368	75	1	the	the	DET
gujaf-368	75	2	underlying	underlying	ADJ
gujaf-368	75	3	presumptions	presumption	NOUN
gujaf-368	75	4	of	of	ADP
gujaf-368	75	5	this	this	DET
gujaf-368	75	6	theory	theory	NOUN
gujaf-368	75	7	are	be	AUX
gujaf-368	75	8	that	that	SCONJ
gujaf-368	75	9	there	there	PRON
gujaf-368	75	10	are	be	VERB
gujaf-368	75	11	no	no	DET
gujaf-368	75	12	transaction	transaction	NOUN
gujaf-368	75	13	costs	cost	NOUN
gujaf-368	75	14	,	,	PUNCT
gujaf-368	75	15	no	no	DET
gujaf-368	75	16	trade	trade	NOUN
gujaf-368	75	17	barriers	barrier	NOUN
gujaf-368	75	18	,	,	PUNCT
gujaf-368	75	19	and	and	CCONJ
gujaf-368	75	20	homogeneous	homogeneous	ADJ
gujaf-368	75	21	commodities	commodity	NOUN
gujaf-368	75	22	being	be	AUX
gujaf-368	75	23	sold	sell	VERB
gujaf-368	75	24	.	.	PUNCT
gujaf-368	76	1	the	the	DET
gujaf-368	76	2	validity	validity	NOUN
gujaf-368	76	3	of	of	ADP
gujaf-368	76	4	the	the	DET
gujaf-368	76	5	purchasing	purchasing	NOUN
gujaf-368	76	6	power	power	NOUN
gujaf-368	76	7	parity	parity	NOUN
gujaf-368	76	8	(	(	PUNCT
gujaf-368	76	9	ppp	ppp	NOUN
gujaf-368	76	10	)	)	PUNCT
gujaf-368	76	11	theory	theory	NOUN
gujaf-368	76	12	in	in	ADP
gujaf-368	76	13	the	the	DET
gujaf-368	76	14	nigeria	nigeria	PROPN
gujaf-368	76	15	context	context	NOUN
gujaf-368	76	16	will	will	AUX
gujaf-368	76	17	be	be	AUX
gujaf-368	76	18	analyzed	analyze	VERB
gujaf-368	76	19	to	to	PART
gujaf-368	76	20	determine	determine	VERB
gujaf-368	76	21	if	if	SCONJ
gujaf-368	76	22	exchange	exchange	NOUN
gujaf-368	76	23	rates	rate	NOUN
gujaf-368	76	24	truly	truly	ADV
gujaf-368	76	25	converge	converge	VERB
gujaf-368	76	26	towards	towards	ADP
gujaf-368	76	27	price	price	NOUN
gujaf-368	76	28	equalization	equalization	NOUN
gujaf-368	76	29	over	over	ADP
gujaf-368	76	30	time	time	NOUN
gujaf-368	76	31	,	,	PUNCT
gujaf-368	76	32	and	and	CCONJ
gujaf-368	76	33	whether	whether	SCONJ
gujaf-368	76	34	persistent	persistent	ADJ
gujaf-368	76	35	deviations	deviation	NOUN
gujaf-368	76	36	from	from	ADP
gujaf-368	76	37	ppp	ppp	NOUN
gujaf-368	76	38	may	may	AUX
gujaf-368	76	39	result	result	VERB
gujaf-368	76	40	from	from	ADP
gujaf-368	76	41	factors	factor	NOUN
gujaf-368	76	42	like	like	ADP
gujaf-368	76	43	trade	trade	NOUN
gujaf-368	76	44	barriers	barrier	NOUN
gujaf-368	76	45	,	,	PUNCT
gujaf-368	76	46	transportation	transportation	NOUN
gujaf-368	76	47	costs	cost	NOUN
gujaf-368	76	48	,	,	PUNCT
gujaf-368	76	49	and	and	CCONJ
gujaf-368	76	50	market	market	NOUN
gujaf-368	76	51	frictions	friction	NOUN
gujaf-368	76	52	.	.	PUNCT
gujaf-368	77	1	this	this	DET
gujaf-368	77	2	study	study	NOUN
gujaf-368	77	3	adopts	adopt	VERB
gujaf-368	77	4	the	the	DET
gujaf-368	77	5	purchasing	purchase	VERB
gujaf-368	77	6	power	power	NOUN
gujaf-368	77	7	parity	parity	NOUN
gujaf-368	77	8	theory	theory	NOUN
gujaf-368	77	9	as	as	ADP
gujaf-368	77	10	the	the	DET
gujaf-368	77	11	theoretical	theoretical	ADJ
gujaf-368	77	12	framework	framework	NOUN
gujaf-368	77	13	because	because	SCONJ
gujaf-368	77	14	it	it	PRON
gujaf-368	77	15	provides	provide	VERB
gujaf-368	77	16	a	a	DET
gujaf-368	77	17	relevant	relevant	ADJ
gujaf-368	77	18	and	and	CCONJ
gujaf-368	77	19	widely	widely	ADV
gujaf-368	77	20	recognized	recognize	VERB
gujaf-368	77	21	framework	framework	NOUN
gujaf-368	77	22	for	for	ADP
gujaf-368	77	23	understanding	understand	VERB
gujaf-368	77	24	the	the	DET
gujaf-368	77	25	relationship	relationship	NOUN
gujaf-368	77	26	between	between	ADP
gujaf-368	77	27	exchange	exchange	NOUN
gujaf-368	77	28	rate	rate	NOUN
gujaf-368	77	29	fluctuations	fluctuation	NOUN
gujaf-368	77	30	and	and	CCONJ
gujaf-368	77	31	the	the	DET
gujaf-368	77	32	prices	price	NOUN
gujaf-368	77	33	of	of	ADP
gujaf-368	77	34	goods	good	NOUN
gujaf-368	77	35	and	and	CCONJ
gujaf-368	77	36	services	service	NOUN
gujaf-368	77	37	in	in	ADP
gujaf-368	77	38	different	different	ADJ
gujaf-368	77	39	countries	country	NOUN
gujaf-368	77	40	.	.	PUNCT
gujaf-368	78	1	ppp	ppp	NOUN
gujaf-368	78	2	theory	theory	NOUN
gujaf-368	78	3	asserts	assert	VERB
gujaf-368	78	4	that	that	SCONJ
gujaf-368	78	5	in	in	ADP
gujaf-368	78	6	the	the	DET
gujaf-368	78	7	long	long	ADJ
gujaf-368	78	8	run	run	NOUN
gujaf-368	78	9	,	,	PUNCT
gujaf-368	78	10	exchange	exchange	NOUN
gujaf-368	78	11	rates	rate	NOUN
gujaf-368	78	12	should	should	AUX
gujaf-368	78	13	adjust	adjust	VERB
gujaf-368	78	14	to	to	PART
gujaf-368	78	15	equalize	equalize	VERB
gujaf-368	78	16	the	the	DET
gujaf-368	78	17	purchasing	purchase	VERB
gujaf-368	78	18	power	power	NOUN
gujaf-368	78	19	of	of	ADP
gujaf-368	78	20	different	different	ADJ
gujaf-368	78	21	currencies	currency	NOUN
gujaf-368	78	22	,	,	PUNCT
gujaf-368	78	23	implying	imply	VERB
gujaf-368	78	24	that	that	SCONJ
gujaf-368	78	25	a	a	DET
gujaf-368	78	26	country	country	NOUN
gujaf-368	78	27	's	's	PART
gujaf-368	78	28	currency	currency	NOUN
gujaf-368	78	29	should	should	AUX
gujaf-368	78	30	appreciate	appreciate	VERB
gujaf-368	78	31	or	or	CCONJ
gujaf-368	78	32	depreciate	depreciate	VERB
gujaf-368	78	33	in	in	ADP
gujaf-368	78	34	line	line	NOUN
gujaf-368	78	35	with	with	ADP
gujaf-368	78	36	the	the	DET
gujaf-368	78	37	differences	difference	NOUN
gujaf-368	78	38	in	in	ADP
gujaf-368	78	39	price	price	NOUN
gujaf-368	78	40	levels	level	NOUN
gujaf-368	78	41	between	between	ADP
gujaf-368	78	42	that	that	DET
gujaf-368	78	43	country	country	NOUN
gujaf-368	78	44	and	and	CCONJ
gujaf-368	78	45	others	other	NOUN
gujaf-368	78	46	by	by	ADP
gujaf-368	78	47	employing	employ	VERB
gujaf-368	78	48	the	the	DET
gujaf-368	78	49	ppp	ppp	NOUN
gujaf-368	78	50	theory	theory	NOUN
gujaf-368	78	51	as	as	ADP
gujaf-368	78	52	the	the	DET
gujaf-368	78	53	theoretical	theoretical	ADJ
gujaf-368	78	54	foundation	foundation	NOUN
gujaf-368	78	55	,	,	PUNCT
gujaf-368	78	56	the	the	DET
gujaf-368	78	57	study	study	NOUN
gujaf-368	78	58	aims	aim	VERB
gujaf-368	78	59	to	to	PART
gujaf-368	78	60	contribute	contribute	VERB
gujaf-368	78	61	to	to	ADP
gujaf-368	78	62	the	the	DET
gujaf-368	78	63	existing	exist	VERB
gujaf-368	78	64	body	body	NOUN
gujaf-368	78	65	of	of	ADP
gujaf-368	78	66	knowledge	knowledge	NOUN
gujaf-368	78	67	on	on	ADP
gujaf-368	78	68	the	the	DET
gujaf-368	78	69	impact	impact	NOUN
gujaf-368	78	70	of	of	ADP
gujaf-368	78	71	exchange	exchange	NOUN
gujaf-368	78	72	rate	rate	NOUN
gujaf-368	78	73	fluctuations	fluctuation	NOUN
gujaf-368	78	74	on	on	ADP
gujaf-368	78	75	the	the	DET
gujaf-368	78	76	financial	financial	ADJ
gujaf-368	78	77	performance	performance	NOUN
gujaf-368	78	78	of	of	ADP
gujaf-368	78	79	listed	list	VERB
gujaf-368	78	80	manufacturing	manufacturing	NOUN
gujaf-368	78	81	companies	company	NOUN
gujaf-368	78	82	in	in	ADP
gujaf-368	78	83	nigeria	nigeria	PROPN
gujaf-368	78	84	,	,	PUNCT
gujaf-368	78	85	potentially	potentially	ADV
gujaf-368	78	86	informing	inform	VERB
gujaf-368	78	87	relevant	relevant	ADJ
gujaf-368	78	88	stakeholders	stakeholder	NOUN
gujaf-368	78	89	and	and	CCONJ
gujaf-368	78	90	guiding	guide	VERB
gujaf-368	78	91	policy	policy	NOUN
gujaf-368	78	92	formulation	formulation	NOUN
gujaf-368	78	93	in	in	ADP
gujaf-368	78	94	the	the	DET
gujaf-368	78	95	economic	economic	ADJ
gujaf-368	78	96	and	and	CCONJ
gujaf-368	78	97	business	business	NOUN
gujaf-368	78	98	sectors	sector	NOUN
gujaf-368	78	99	.	.	PUNCT
gujaf-368	79	1	empirical	empirical	ADJ
gujaf-368	79	2	review	review	NOUN
gujaf-368	79	3	hossin	hossin	NOUN
gujaf-368	79	4	and	and	CCONJ
gujaf-368	79	5	mandol	mandol	ADJ
gujaf-368	79	6	(	(	PUNCT
gujaf-368	79	7	2020	2020	NUM
gujaf-368	79	8	)	)	PUNCT
gujaf-368	79	9	investigated	investigate	VERB
gujaf-368	79	10	how	how	SCONJ
gujaf-368	79	11	bangladeshi	bangladeshi	ADJ
gujaf-368	79	12	financial	financial	ADJ
gujaf-368	79	13	institutions	institution	NOUN
gujaf-368	79	14	'	'	PART
gujaf-368	79	15	financial	financial	ADJ
gujaf-368	79	16	performance	performance	NOUN
gujaf-368	79	17	was	be	AUX
gujaf-368	79	18	impacted	impact	VERB
gujaf-368	79	19	by	by	ADP
gujaf-368	79	20	fluctuations	fluctuation	NOUN
gujaf-368	79	21	in	in	ADP
gujaf-368	79	22	exchange	exchange	NOUN
gujaf-368	79	23	rates	rate	NOUN
gujaf-368	79	24	.	.	PUNCT
gujaf-368	80	1	the	the	DET
gujaf-368	80	2	study	study	NOUN
gujaf-368	80	3	discovered	discover	VERB
gujaf-368	80	4	a	a	DET
gujaf-368	80	5	slight	slight	ADJ
gujaf-368	80	6	negative	negative	ADJ
gujaf-368	80	7	correlation	correlation	NOUN
gujaf-368	80	8	between	between	ADP
gujaf-368	80	9	changes	change	NOUN
gujaf-368	80	10	in	in	ADP
gujaf-368	80	11	exchange	exchange	NOUN
gujaf-368	80	12	rates	rate	NOUN
gujaf-368	80	13	and	and	CCONJ
gujaf-368	80	14	financial	financial	ADJ
gujaf-368	80	15	performance	performance	NOUN
gujaf-368	80	16	.	.	PUNCT
gujaf-368	81	1	throughout	throughout	ADP
gujaf-368	81	2	the	the	DET
gujaf-368	81	3	study	study	NOUN
gujaf-368	81	4	period	period	NOUN
gujaf-368	81	5	,	,	PUNCT
gujaf-368	81	6	the	the	DET
gujaf-368	81	7	study	study	NOUN
gujaf-368	81	8	found	find	VERB
gujaf-368	81	9	that	that	SCONJ
gujaf-368	81	10	annual	annual	ADJ
gujaf-368	81	11	inflation	inflation	NOUN
gujaf-368	81	12	rates	rate	NOUN
gujaf-368	81	13	had	have	AUX
gujaf-368	81	14	increased	increase	VERB
gujaf-368	81	15	;	;	PUNCT
gujaf-368	81	16	yet	yet	CCONJ
gujaf-368	81	17	,	,	PUNCT
gujaf-368	81	18	there	there	PRON
gujaf-368	81	19	was	be	VERB
gujaf-368	81	20	a	a	DET
gujaf-368	81	21	positive	positive	ADJ
gujaf-368	81	22	correlation	correlation	NOUN
gujaf-368	81	23	between	between	ADP
gujaf-368	81	24	inflation	inflation	NOUN
gujaf-368	81	25	and	and	CCONJ
gujaf-368	81	26	asset	asset	NOUN
gujaf-368	81	27	returns	return	NOUN
gujaf-368	81	28	,	,	PUNCT
gujaf-368	81	29	which	which	PRON
gujaf-368	81	30	had	have	VERB
gujaf-368	81	31	a	a	DET
gujaf-368	81	32	favourable	favourable	ADJ
gujaf-368	81	33	effect	effect	NOUN
gujaf-368	81	34	on	on	ADP
gujaf-368	81	35	performance	performance	NOUN
gujaf-368	81	36	.	.	PUNCT
gujaf-368	82	1	the	the	DET
gujaf-368	82	2	impact	impact	NOUN
gujaf-368	82	3	of	of	ADP
gujaf-368	82	4	exchange	exchange	NOUN
gujaf-368	82	5	rate	rate	NOUN
gujaf-368	82	6	fluctuations	fluctuation	NOUN
gujaf-368	82	7	on	on	ADP
gujaf-368	82	8	the	the	DET
gujaf-368	82	9	financial	financial	ADJ
gujaf-368	82	10	performance	performance	NOUN
gujaf-368	82	11	of	of	ADP
gujaf-368	82	12	listed	list	VERB
gujaf-368	82	13	conglomerates	conglomerate	NOUN
gujaf-368	82	14	in	in	ADP
gujaf-368	82	15	nigeria	nigeria	PROPN
gujaf-368	82	16	was	be	AUX
gujaf-368	82	17	investigated	investigate	VERB
gujaf-368	82	18	by	by	ADP
gujaf-368	82	19	egolum	egolum	PROPN
gujaf-368	82	20	et	et	PROPN
gujaf-368	82	21	al	al	PROPN
gujaf-368	82	22	.	.	PROPN
gujaf-368	82	23	(	(	PUNCT
gujaf-368	82	24	2020	2020	NUM
gujaf-368	82	25	)	)	PUNCT
gujaf-368	82	26	.	.	PUNCT
gujaf-368	83	1	the	the	DET
gujaf-368	83	2	results	result	NOUN
gujaf-368	83	3	showed	show	VERB
gujaf-368	83	4	that	that	SCONJ
gujaf-368	83	5	while	while	SCONJ
gujaf-368	83	6	exchange	exchange	NOUN
gujaf-368	83	7	rate	rate	NOUN
gujaf-368	83	8	variations	variation	NOUN
gujaf-368	83	9	had	have	VERB
gujaf-368	83	10	a	a	DET
gujaf-368	83	11	small	small	ADJ
gujaf-368	83	12	but	but	CCONJ
gujaf-368	83	13	favourable	favourable	ADJ
gujaf-368	83	14	impact	impact	NOUN
gujaf-368	83	15	on	on	ADP
gujaf-368	83	16	roa	roa	PROPN
gujaf-368	83	17	,	,	PUNCT
gujaf-368	83	18	they	they	PRON
gujaf-368	83	19	had	have	VERB
gujaf-368	83	20	a	a	DET
gujaf-368	83	21	considerable	considerable	ADJ
gujaf-368	83	22	negative	negative	ADJ
gujaf-368	83	23	impact	impact	NOUN
gujaf-368	83	24	on	on	ADP
gujaf-368	83	25	roce	roce	NOUN
gujaf-368	83	26	and	and	CCONJ
gujaf-368	83	27	roe	roe	NOUN
gujaf-368	83	28	.	.	PUNCT
gujaf-368	84	1	this	this	DET
gujaf-368	84	2	study	study	NOUN
gujaf-368	84	3	concludes	conclude	VERB
gujaf-368	84	4	that	that	SCONJ
gujaf-368	84	5	the	the	DET
gujaf-368	84	6	financial	financial	ADJ
gujaf-368	84	7	gusau	gusau	ADJ
gujaf-368	84	8	journal	journal	NOUN
gujaf-368	84	9	of	of	ADP
gujaf-368	84	10	accounting	accounting	NOUN
gujaf-368	84	11	and	and	CCONJ
gujaf-368	84	12	finance	finance	NOUN
gujaf-368	84	13	,	,	PUNCT
gujaf-368	84	14	vol.6	vol.6	PROPN
gujaf-368	84	15	,	,	PUNCT
gujaf-368	84	16	issue	issue	NOUN
gujaf-368	84	17	1	1	NUM
gujaf-368	84	18	,	,	PUNCT
gujaf-368	84	19	april	april	PROPN
gujaf-368	84	20	,	,	PUNCT
gujaf-368	84	21	2025	2025	NUM
gujaf-368	84	22	68	68	NUM
gujaf-368	84	23	performance	performance	NOUN
gujaf-368	84	24	of	of	ADP
gujaf-368	84	25	listed	list	VERB
gujaf-368	84	26	conglomerates	conglomerate	NOUN
gujaf-368	84	27	is	be	AUX
gujaf-368	84	28	significantly	significantly	ADV
gujaf-368	84	29	impacted	impact	VERB
gujaf-368	84	30	negatively	negatively	ADV
gujaf-368	84	31	by	by	ADP
gujaf-368	84	32	fluctuations	fluctuation	NOUN
gujaf-368	84	33	in	in	ADP
gujaf-368	84	34	foreign	foreign	ADJ
gujaf-368	84	35	exchange	exchange	NOUN
gujaf-368	84	36	rates	rate	NOUN
gujaf-368	84	37	.	.	PUNCT
gujaf-368	85	1	using	use	VERB
gujaf-368	85	2	the	the	DET
gujaf-368	85	3	ordinary	ordinary	ADJ
gujaf-368	85	4	least	least	ADJ
gujaf-368	85	5	square	square	ADJ
gujaf-368	85	6	(	(	PUNCT
gujaf-368	85	7	ols	ol	NOUN
gujaf-368	85	8	)	)	PUNCT
gujaf-368	85	9	regression	regression	NOUN
gujaf-368	85	10	method	method	NOUN
gujaf-368	85	11	,	,	PUNCT
gujaf-368	85	12	obumneke	obumneke	ADJ
gujaf-368	85	13	,	,	PUNCT
gujaf-368	85	14	sulaimon	sulaimon	NOUN
gujaf-368	85	15	,	,	PUNCT
gujaf-368	85	16	and	and	CCONJ
gujaf-368	85	17	na	na	AUX
gujaf-368	85	18	-	-	PUNCT
gujaf-368	85	19	allah	allah	PROPN
gujaf-368	85	20	(	(	PUNCT
gujaf-368	85	21	2020	2020	NUM
gujaf-368	85	22	)	)	PUNCT
gujaf-368	85	23	investigated	investigate	VERB
gujaf-368	85	24	the	the	DET
gujaf-368	85	25	effect	effect	NOUN
gujaf-368	85	26	of	of	ADP
gujaf-368	85	27	currency	currency	NOUN
gujaf-368	85	28	rates	rate	NOUN
gujaf-368	85	29	on	on	ADP
gujaf-368	85	30	the	the	DET
gujaf-368	85	31	performance	performance	NOUN
gujaf-368	85	32	of	of	ADP
gujaf-368	85	33	the	the	DET
gujaf-368	85	34	nigerian	nigerian	ADJ
gujaf-368	85	35	manufacturing	manufacturing	NOUN
gujaf-368	85	36	sector	sector	NOUN
gujaf-368	85	37	between	between	ADP
gujaf-368	85	38	1986	1986	NUM
gujaf-368	85	39	and	and	CCONJ
gujaf-368	85	40	2014	2014	NUM
gujaf-368	85	41	.	.	PUNCT
gujaf-368	86	1	additionally	additionally	ADV
gujaf-368	86	2	,	,	PUNCT
gujaf-368	86	3	it	it	PRON
gujaf-368	86	4	was	be	AUX
gujaf-368	86	5	discovered	discover	VERB
gujaf-368	86	6	—	—	PUNCT
gujaf-368	86	7	in	in	ADP
gujaf-368	86	8	keeping	keep	VERB
gujaf-368	86	9	with	with	ADP
gujaf-368	86	10	their	their	PRON
gujaf-368	86	11	empirical	empirical	ADJ
gujaf-368	86	12	literature	literature	NOUN
gujaf-368	86	13	—	—	PUNCT
gujaf-368	86	14	that	that	SCONJ
gujaf-368	86	15	exchange	exchange	NOUN
gujaf-368	86	16	rates	rate	NOUN
gujaf-368	86	17	had	have	VERB
gujaf-368	86	18	a	a	DET
gujaf-368	86	19	major	major	ADJ
gujaf-368	86	20	impact	impact	NOUN
gujaf-368	86	21	on	on	ADP
gujaf-368	86	22	the	the	DET
gujaf-368	86	23	utilization	utilization	NOUN
gujaf-368	86	24	of	of	ADP
gujaf-368	86	25	manufacturing	manufacturing	NOUN
gujaf-368	86	26	capacity	capacity	NOUN
gujaf-368	86	27	.	.	PUNCT
gujaf-368	87	1	iwedi	iwedi	PROPN
gujaf-368	87	2	(	(	PUNCT
gujaf-368	87	3	2021	2021	NUM
gujaf-368	87	4	)	)	PUNCT
gujaf-368	87	5	investigated	investigate	VERB
gujaf-368	87	6	how	how	SCONJ
gujaf-368	87	7	the	the	DET
gujaf-368	87	8	foreign	foreign	ADJ
gujaf-368	87	9	exchange	exchange	NOUN
gujaf-368	87	10	crisis	crisis	NOUN
gujaf-368	87	11	affected	affect	VERB
gujaf-368	87	12	nigeria	nigeria	PROPN
gujaf-368	87	13	's	's	PART
gujaf-368	87	14	manufacturing	manufacturing	NOUN
gujaf-368	87	15	sector	sector	NOUN
gujaf-368	87	16	's	's	PART
gujaf-368	87	17	performance	performance	NOUN
gujaf-368	87	18	for	for	ADP
gujaf-368	87	19	35	35	NUM
gujaf-368	87	20	years	year	NOUN
gujaf-368	87	21	,	,	PUNCT
gujaf-368	87	22	from	from	ADP
gujaf-368	87	23	1985	1985	NUM
gujaf-368	87	24	to	to	ADP
gujaf-368	87	25	2019	2019	NUM
gujaf-368	87	26	.	.	PUNCT
gujaf-368	88	1	while	while	SCONJ
gujaf-368	88	2	foreign	foreign	ADJ
gujaf-368	88	3	direct	direct	ADJ
gujaf-368	88	4	investment	investment	NOUN
gujaf-368	88	5	has	have	VERB
gujaf-368	88	6	a	a	DET
gujaf-368	88	7	favourable	favourable	ADJ
gujaf-368	88	8	and	and	CCONJ
gujaf-368	88	9	large	large	ADJ
gujaf-368	88	10	impact	impact	NOUN
gujaf-368	88	11	on	on	ADP
gujaf-368	88	12	nigeria	nigeria	PROPN
gujaf-368	88	13	's	's	PART
gujaf-368	88	14	manufacturing	manufacturing	NOUN
gujaf-368	88	15	sector	sector	NOUN
gujaf-368	88	16	gdp	gdp	PROPN
gujaf-368	88	17	,	,	PUNCT
gujaf-368	88	18	trade	trade	NOUN
gujaf-368	88	19	openness	openness	NOUN
gujaf-368	88	20	has	have	VERB
gujaf-368	88	21	a	a	DET
gujaf-368	88	22	positive	positive	ADJ
gujaf-368	88	23	and	and	CCONJ
gujaf-368	88	24	significant	significant	ADJ
gujaf-368	88	25	impact	impact	NOUN
gujaf-368	88	26	on	on	ADP
gujaf-368	88	27	the	the	DET
gujaf-368	88	28	performance	performance	NOUN
gujaf-368	88	29	of	of	ADP
gujaf-368	88	30	the	the	DET
gujaf-368	88	31	manufacturing	manufacturing	NOUN
gujaf-368	88	32	sector	sector	NOUN
gujaf-368	88	33	.	.	PUNCT
gujaf-368	89	1	ibekwe	ibekwe	NOUN
gujaf-368	89	2	(	(	PUNCT
gujaf-368	89	3	2021	2021	NUM
gujaf-368	89	4	)	)	PUNCT
gujaf-368	89	5	examined	examine	VERB
gujaf-368	89	6	how	how	SCONJ
gujaf-368	89	7	nigerian	nigerian	ADJ
gujaf-368	89	8	deposit	deposit	NOUN
gujaf-368	89	9	money	money	NOUN
gujaf-368	89	10	banks	bank	NOUN
gujaf-368	89	11	performed	perform	VERB
gujaf-368	89	12	in	in	ADP
gujaf-368	89	13	relation	relation	NOUN
gujaf-368	89	14	to	to	PART
gujaf-368	89	15	exchange	exchange	VERB
gujaf-368	89	16	rates	rate	NOUN
gujaf-368	89	17	.	.	PUNCT
gujaf-368	90	1	according	accord	VERB
gujaf-368	90	2	to	to	ADP
gujaf-368	90	3	the	the	DET
gujaf-368	90	4	report	report	NOUN
gujaf-368	90	5	,	,	PUNCT
gujaf-368	90	6	exchange	exchange	NOUN
gujaf-368	90	7	rates	rate	NOUN
gujaf-368	90	8	have	have	VERB
gujaf-368	90	9	a	a	DET
gujaf-368	90	10	negative	negative	ADJ
gujaf-368	90	11	impact	impact	NOUN
gujaf-368	90	12	on	on	ADP
gujaf-368	90	13	nigerian	nigerian	ADJ
gujaf-368	90	14	deposit	deposit	NOUN
gujaf-368	90	15	money	money	NOUN
gujaf-368	90	16	banks	bank	NOUN
gujaf-368	90	17	'	'	PART
gujaf-368	90	18	performance	performance	NOUN
gujaf-368	90	19	and	and	CCONJ
gujaf-368	90	20	have	have	AUX
gujaf-368	90	21	n't	not	PART
gujaf-368	90	22	improved	improve	VERB
gujaf-368	90	23	the	the	DET
gujaf-368	90	24	country	country	NOUN
gujaf-368	90	25	's	's	PART
gujaf-368	90	26	investment	investment	NOUN
gujaf-368	90	27	rate	rate	NOUN
gujaf-368	90	28	during	during	ADP
gujaf-368	90	29	the	the	DET
gujaf-368	90	30	study	study	NOUN
gujaf-368	90	31	period	period	NOUN
gujaf-368	90	32	.	.	PUNCT
gujaf-368	91	1	using	use	VERB
gujaf-368	91	2	a	a	DET
gujaf-368	91	3	novel	novel	ADJ
gujaf-368	91	4	method	method	NOUN
gujaf-368	91	5	called	call	VERB
gujaf-368	91	6	the	the	DET
gujaf-368	91	7	non	non	ADJ
gujaf-368	91	8	-	-	ADJ
gujaf-368	91	9	parametric	parametric	ADJ
gujaf-368	91	10	causality	causality	NOUN
gujaf-368	91	11	approach	approach	NOUN
gujaf-368	91	12	,	,	PUNCT
gujaf-368	91	13	syed	syed	PROPN
gujaf-368	91	14	,	,	PUNCT
gujaf-368	91	15	nida	nida	PROPN
gujaf-368	91	16	,	,	PUNCT
gujaf-368	91	17	muhammad	muhammad	PROPN
gujaf-368	91	18	,	,	PUNCT
gujaf-368	91	19	and	and	CCONJ
gujaf-368	91	20	shahbaz	shahbaz	PROPN
gujaf-368	91	21	(	(	PUNCT
gujaf-368	91	22	2021	2021	NUM
gujaf-368	91	23	)	)	PUNCT
gujaf-368	91	24	investigated	investigate	VERB
gujaf-368	91	25	the	the	DET
gujaf-368	91	26	non	non	ADJ
gujaf-368	91	27	-	-	ADJ
gujaf-368	91	28	linear	linear	ADJ
gujaf-368	91	29	dynamics	dynamic	NOUN
gujaf-368	91	30	of	of	ADP
gujaf-368	91	31	the	the	DET
gujaf-368	91	32	relationship	relationship	NOUN
gujaf-368	91	33	between	between	ADP
gujaf-368	91	34	the	the	DET
gujaf-368	91	35	price	price	NOUN
gujaf-368	91	36	of	of	ADP
gujaf-368	91	37	gold	gold	NOUN
gujaf-368	91	38	and	and	CCONJ
gujaf-368	91	39	the	the	DET
gujaf-368	91	40	exchange	exchange	NOUN
gujaf-368	91	41	rate	rate	NOUN
gujaf-368	91	42	in	in	ADP
gujaf-368	91	43	the	the	DET
gujaf-368	91	44	g7	g7	PROPN
gujaf-368	91	45	countries	country	NOUN
gujaf-368	91	46	.	.	PUNCT
gujaf-368	92	1	the	the	DET
gujaf-368	92	2	null	null	ADJ
gujaf-368	92	3	hypotheses	hypothesis	NOUN
gujaf-368	92	4	are	be	AUX
gujaf-368	92	5	rejected	reject	VERB
gujaf-368	92	6	by	by	ADP
gujaf-368	92	7	the	the	DET
gujaf-368	92	8	non	non	ADJ
gujaf-368	92	9	parametric	parametric	ADJ
gujaf-368	92	10	causality	causality	NOUN
gujaf-368	92	11	-	-	PUNCT
gujaf-368	92	12	in	in	ADP
gujaf-368	92	13	-	-	PUNCT
gujaf-368	92	14	quantiles	quantile	NOUN
gujaf-368	92	15	finding	finding	NOUN
gujaf-368	92	16	,	,	PUNCT
gujaf-368	92	17	suggesting	suggest	VERB
gujaf-368	92	18	that	that	SCONJ
gujaf-368	92	19	in	in	ADP
gujaf-368	92	20	four	four	NUM
gujaf-368	92	21	of	of	ADP
gujaf-368	92	22	the	the	DET
gujaf-368	92	23	six	six	NUM
gujaf-368	92	24	nations	nation	NOUN
gujaf-368	92	25	,	,	PUNCT
gujaf-368	92	26	exchange	exchange	NOUN
gujaf-368	92	27	rate	rate	NOUN
gujaf-368	92	28	return	return	NOUN
gujaf-368	92	29	has	have	VERB
gujaf-368	92	30	a	a	DET
gujaf-368	92	31	considerable	considerable	ADJ
gujaf-368	92	32	impact	impact	NOUN
gujaf-368	92	33	on	on	ADP
gujaf-368	92	34	gold	gold	NOUN
gujaf-368	92	35	prices	price	NOUN
gujaf-368	92	36	,	,	PUNCT
gujaf-368	92	37	particularly	particularly	ADV
gujaf-368	92	38	at	at	ADP
gujaf-368	92	39	the	the	DET
gujaf-368	92	40	low	low	ADJ
gujaf-368	92	41	tails	tail	NOUN
gujaf-368	92	42	.	.	PUNCT
gujaf-368	93	1	following	follow	VERB
gujaf-368	93	2	brexit	brexit	NOUN
gujaf-368	93	3	,	,	PUNCT
gujaf-368	93	4	jianao	jianao	PROPN
gujaf-368	93	5	,	,	PUNCT
gujaf-368	93	6	jiongcheng	jiongcheng	PROPN
gujaf-368	93	7	,	,	PUNCT
gujaf-368	93	8	and	and	CCONJ
gujaf-368	93	9	jialu	jialu	NOUN
gujaf-368	93	10	(	(	PUNCT
gujaf-368	93	11	2021	2021	NUM
gujaf-368	93	12	)	)	PUNCT
gujaf-368	93	13	looked	look	VERB
gujaf-368	93	14	into	into	ADP
gujaf-368	93	15	the	the	DET
gujaf-368	93	16	connection	connection	NOUN
gujaf-368	93	17	between	between	ADP
gujaf-368	93	18	bank	bank	NOUN
gujaf-368	93	19	performance	performance	NOUN
gujaf-368	93	20	or	or	CCONJ
gujaf-368	93	21	profitability	profitability	NOUN
gujaf-368	93	22	and	and	CCONJ
gujaf-368	93	23	exchange	exchange	NOUN
gujaf-368	93	24	rates	rate	NOUN
gujaf-368	93	25	.	.	PUNCT
gujaf-368	94	1	the	the	DET
gujaf-368	94	2	outcome	outcome	NOUN
gujaf-368	94	3	showed	show	VERB
gujaf-368	94	4	that	that	SCONJ
gujaf-368	94	5	,	,	PUNCT
gujaf-368	94	6	during	during	ADP
gujaf-368	94	7	the	the	DET
gujaf-368	94	8	brexit	brexit	PROPN
gujaf-368	94	9	era	era	NOUN
gujaf-368	94	10	,	,	PUNCT
gujaf-368	94	11	bank	bank	NOUN
gujaf-368	94	12	performance	performance	NOUN
gujaf-368	94	13	and	and	CCONJ
gujaf-368	94	14	exchange	exchange	NOUN
gujaf-368	94	15	rates	rate	NOUN
gujaf-368	94	16	had	have	VERB
gujaf-368	94	17	a	a	DET
gujaf-368	94	18	substantial	substantial	ADJ
gujaf-368	94	19	and	and	CCONJ
gujaf-368	94	20	positive	positive	ADJ
gujaf-368	94	21	link	link	NOUN
gujaf-368	94	22	.	.	PUNCT
gujaf-368	95	1	keho	keho	NOUN
gujaf-368	95	2	(	(	PUNCT
gujaf-368	95	3	2021	2021	NUM
gujaf-368	95	4	)	)	PUNCT
gujaf-368	95	5	used	use	VERB
gujaf-368	95	6	annual	annual	ADJ
gujaf-368	95	7	data	datum	NOUN
gujaf-368	95	8	from	from	ADP
gujaf-368	95	9	1975	1975	NUM
gujaf-368	95	10	to	to	ADP
gujaf-368	95	11	2017	2017	NUM
gujaf-368	95	12	to	to	PART
gujaf-368	95	13	evaluate	evaluate	VERB
gujaf-368	95	14	the	the	DET
gujaf-368	95	15	nonlinear	nonlinear	ADJ
gujaf-368	95	16	relationship	relationship	NOUN
gujaf-368	95	17	between	between	ADP
gujaf-368	95	18	changes	change	NOUN
gujaf-368	95	19	in	in	ADP
gujaf-368	95	20	the	the	DET
gujaf-368	95	21	real	real	ADJ
gujaf-368	95	22	exchange	exchange	NOUN
gujaf-368	95	23	rate	rate	NOUN
gujaf-368	95	24	and	and	CCONJ
gujaf-368	95	25	the	the	DET
gujaf-368	95	26	trade	trade	NOUN
gujaf-368	95	27	balance	balance	NOUN
gujaf-368	95	28	in	in	ADP
gujaf-368	95	29	cote	cote	PROPN
gujaf-368	95	30	d'ivoire	d'ivoire	PROPN
gujaf-368	95	31	.	.	PUNCT
gujaf-368	96	1	the	the	DET
gujaf-368	96	2	effects	effect	NOUN
gujaf-368	96	3	of	of	ADP
gujaf-368	96	4	changes	change	NOUN
gujaf-368	96	5	in	in	ADP
gujaf-368	96	6	the	the	DET
gujaf-368	96	7	real	real	ADJ
gujaf-368	96	8	exchange	exchange	NOUN
gujaf-368	96	9	rate	rate	NOUN
gujaf-368	96	10	are	be	AUX
gujaf-368	96	11	unbalanced	unbalanced	ADJ
gujaf-368	96	12	in	in	ADP
gujaf-368	96	13	both	both	DET
gujaf-368	96	14	time	time	NOUN
gujaf-368	96	15	horizons	horizon	NOUN
gujaf-368	96	16	,	,	PUNCT
gujaf-368	96	17	according	accord	VERB
gujaf-368	96	18	to	to	ADP
gujaf-368	96	19	the	the	DET
gujaf-368	96	20	regression	regression	NOUN
gujaf-368	96	21	analysis	analysis	NOUN
gujaf-368	96	22	's	's	PART
gujaf-368	96	23	results	result	NOUN
gujaf-368	96	24	.	.	PUNCT
gujaf-368	97	1	more	more	ADV
gujaf-368	97	2	precisely	precisely	ADV
gujaf-368	97	3	,	,	PUNCT
gujaf-368	97	4	real	real	ADJ
gujaf-368	97	5	depreciation	depreciation	NOUN
gujaf-368	97	6	improves	improve	VERB
gujaf-368	97	7	the	the	DET
gujaf-368	97	8	trade	trade	NOUN
gujaf-368	97	9	balance	balance	NOUN
gujaf-368	97	10	whereas	whereas	SCONJ
gujaf-368	97	11	real	real	ADJ
gujaf-368	97	12	appreciation	appreciation	NOUN
gujaf-368	97	13	of	of	ADP
gujaf-368	97	14	the	the	DET
gujaf-368	97	15	currency	currency	NOUN
gujaf-368	97	16	rate	rate	NOUN
gujaf-368	97	17	deteriorates	deteriorate	VERB
gujaf-368	97	18	it	it	PRON
gujaf-368	97	19	.	.	PUNCT
gujaf-368	98	1	in	in	ADP
gujaf-368	98	2	addition	addition	NOUN
gujaf-368	98	3	,	,	PUNCT
gujaf-368	98	4	the	the	DET
gujaf-368	98	5	impact	impact	NOUN
gujaf-368	98	6	of	of	ADP
gujaf-368	98	7	a	a	DET
gujaf-368	98	8	significant	significant	ADJ
gujaf-368	98	9	depreciation	depreciation	NOUN
gujaf-368	98	10	is	be	AUX
gujaf-368	98	11	greater	great	ADJ
gujaf-368	98	12	than	than	ADP
gujaf-368	98	13	that	that	PRON
gujaf-368	98	14	of	of	ADP
gujaf-368	98	15	a	a	DET
gujaf-368	98	16	significant	significant	ADJ
gujaf-368	98	17	appreciation	appreciation	NOUN
gujaf-368	98	18	.	.	PUNCT
gujaf-368	99	1	the	the	DET
gujaf-368	99	2	impact	impact	NOUN
gujaf-368	99	3	of	of	ADP
gujaf-368	99	4	interest	interest	NOUN
gujaf-368	99	5	rates	rate	NOUN
gujaf-368	99	6	on	on	ADP
gujaf-368	99	7	the	the	DET
gujaf-368	99	8	financial	financial	ADJ
gujaf-368	99	9	performance	performance	NOUN
gujaf-368	99	10	of	of	ADP
gujaf-368	99	11	kenyan	kenyan	ADJ
gujaf-368	99	12	-	-	PUNCT
gujaf-368	99	13	listed	list	VERB
gujaf-368	99	14	manufacturing	manufacturing	NOUN
gujaf-368	99	15	companies	company	NOUN
gujaf-368	99	16	was	be	AUX
gujaf-368	99	17	determined	determine	VERB
gujaf-368	99	18	by	by	ADP
gujaf-368	99	19	emmanuel	emmanuel	PROPN
gujaf-368	99	20	,	,	PUNCT
gujaf-368	99	21	atieno	atieno	PROPN
gujaf-368	99	22	,	,	PUNCT
gujaf-368	99	23	and	and	CCONJ
gujaf-368	99	24	kiganda	kiganda	X
gujaf-368	99	25	(	(	PUNCT
gujaf-368	99	26	2022	2022	NUM
gujaf-368	99	27	)	)	PUNCT
gujaf-368	99	28	.	.	PUNCT
gujaf-368	100	1	a	a	DET
gujaf-368	100	2	1	1	NUM
gujaf-368	100	3	%	%	NOUN
gujaf-368	100	4	increase	increase	NOUN
gujaf-368	100	5	in	in	ADP
gujaf-368	100	6	inflation	inflation	NOUN
gujaf-368	100	7	and	and	CCONJ
gujaf-368	100	8	economic	economic	ADJ
gujaf-368	100	9	growth	growth	NOUN
gujaf-368	100	10	raised	raise	VERB
gujaf-368	100	11	performance	performance	NOUN
gujaf-368	100	12	by	by	ADP
gujaf-368	100	13	2.764	2.764	NUM
gujaf-368	100	14	%	%	NOUN
gujaf-368	100	15	and	and	CCONJ
gujaf-368	100	16	0.358	0.358	NUM
gujaf-368	100	17	%	%	NOUN
gujaf-368	100	18	,	,	PUNCT
gujaf-368	100	19	respectively	respectively	ADV
gujaf-368	100	20	,	,	PUNCT
gujaf-368	100	21	but	but	CCONJ
gujaf-368	100	22	a	a	DET
gujaf-368	100	23	1	1	NUM
gujaf-368	100	24	%	%	NOUN
gujaf-368	100	25	increase	increase	NOUN
gujaf-368	100	26	in	in	ADP
gujaf-368	100	27	the	the	DET
gujaf-368	100	28	exchange	exchange	NOUN
gujaf-368	100	29	rate	rate	NOUN
gujaf-368	100	30	decreased	decrease	VERB
gujaf-368	100	31	performance	performance	NOUN
gujaf-368	100	32	by	by	ADP
gujaf-368	100	33	1.532	1.532	NUM
gujaf-368	100	34	%	%	NOUN
gujaf-368	100	35	.	.	PUNCT
gujaf-368	101	1	these	these	DET
gujaf-368	101	2	results	result	NOUN
gujaf-368	101	3	indicate	indicate	VERB
gujaf-368	101	4	that	that	SCONJ
gujaf-368	101	5	the	the	DET
gujaf-368	101	6	exchange	exchange	NOUN
gujaf-368	101	7	rate	rate	NOUN
gujaf-368	101	8	has	have	VERB
gujaf-368	101	9	a	a	DET
gujaf-368	101	10	negative	negative	ADJ
gujaf-368	101	11	impact	impact	NOUN
gujaf-368	101	12	on	on	ADP
gujaf-368	101	13	performance	performance	NOUN
gujaf-368	101	14	,	,	PUNCT
gujaf-368	101	15	with	with	ADP
gujaf-368	101	16	coefficients	coefficient	NOUN
gujaf-368	101	17	of	of	ADP
gujaf-368	101	18	0.358	0.358	NUM
gujaf-368	101	19	,	,	PUNCT
gujaf-368	101	20	2.764	2.764	NUM
gujaf-368	101	21	,	,	PUNCT
gujaf-368	101	22	and	and	CCONJ
gujaf-368	101	23	1.532	1.532	NUM
gujaf-368	101	24	,	,	PUNCT
gujaf-368	101	25	respectively	respectively	ADV
gujaf-368	101	26	.	.	PUNCT
gujaf-368	102	1	the	the	DET
gujaf-368	102	2	relationship	relationship	NOUN
gujaf-368	102	3	between	between	ADP
gujaf-368	102	4	south	south	PROPN
gujaf-368	102	5	africa	africa	PROPN
gujaf-368	102	6	's	's	PART
gujaf-368	102	7	stock	stock	NOUN
gujaf-368	102	8	market	market	NOUN
gujaf-368	102	9	and	and	CCONJ
gujaf-368	102	10	exchange	exchange	NOUN
gujaf-368	102	11	rate	rate	NOUN
gujaf-368	102	12	from	from	ADP
gujaf-368	102	13	1980	1980	NUM
gujaf-368	102	14	to	to	ADP
gujaf-368	102	15	2020	2020	NUM
gujaf-368	102	16	was	be	AUX
gujaf-368	102	17	studied	study	VERB
gujaf-368	102	18	by	by	ADP
gujaf-368	102	19	kudakwashe	kudakwashe	PROPN
gujaf-368	102	20	and	and	CCONJ
gujaf-368	102	21	oliver	oliver	PROPN
gujaf-368	102	22	(	(	PUNCT
gujaf-368	102	23	2022	2022	NUM
gujaf-368	102	24	)	)	PUNCT
gujaf-368	102	25	.	.	PUNCT
gujaf-368	103	1	the	the	DET
gujaf-368	103	2	findings	finding	NOUN
gujaf-368	103	3	showed	show	VERB
gujaf-368	103	4	that	that	SCONJ
gujaf-368	103	5	there	there	PRON
gujaf-368	103	6	is	be	VERB
gujaf-368	103	7	a	a	DET
gujaf-368	103	8	negative	negative	ADJ
gujaf-368	103	9	correlation	correlation	NOUN
gujaf-368	103	10	between	between	ADP
gujaf-368	103	11	exchange	exchange	NOUN
gujaf-368	103	12	rate	rate	NOUN
gujaf-368	103	13	movement	movement	NOUN
gujaf-368	103	14	and	and	CCONJ
gujaf-368	103	15	the	the	DET
gujaf-368	103	16	stock	stock	NOUN
gujaf-368	103	17	market	market	NOUN
gujaf-368	103	18	and	and	CCONJ
gujaf-368	103	19	that	that	SCONJ
gujaf-368	103	20	there	there	PRON
gujaf-368	103	21	is	be	VERB
gujaf-368	103	22	also	also	ADV
gujaf-368	103	23	a	a	DET
gujaf-368	103	24	negative	negative	ADJ
gujaf-368	103	25	correlation	correlation	NOUN
gujaf-368	103	26	between	between	ADP
gujaf-368	103	27	interest	interest	NOUN
gujaf-368	103	28	rates	rate	NOUN
gujaf-368	103	29	and	and	CCONJ
gujaf-368	103	30	cpi	cpi	NOUN
gujaf-368	103	31	-	-	PUNCT
gujaf-368	103	32	measured	measure	VERB
gujaf-368	103	33	inflation	inflation	NOUN
gujaf-368	103	34	.	.	PUNCT
gujaf-368	104	1	the	the	DET
gujaf-368	104	2	impact	impact	NOUN
gujaf-368	104	3	of	of	ADP
gujaf-368	104	4	interest	interest	NOUN
gujaf-368	104	5	rates	rate	NOUN
gujaf-368	104	6	,	,	PUNCT
gujaf-368	104	7	transaction	transaction	NOUN
gujaf-368	104	8	rates	rate	NOUN
gujaf-368	104	9	,	,	PUNCT
gujaf-368	104	10	and	and	CCONJ
gujaf-368	104	11	currency	currency	NOUN
gujaf-368	104	12	rates	rate	NOUN
gujaf-368	104	13	on	on	ADP
gujaf-368	104	14	the	the	DET
gujaf-368	104	15	return	return	NOUN
gujaf-368	104	16	on	on	ADP
gujaf-368	104	17	assets	asset	NOUN
gujaf-368	104	18	of	of	ADP
gujaf-368	104	19	multinational	multinational	ADJ
gujaf-368	104	20	corporations	corporation	NOUN
gujaf-368	104	21	operating	operate	VERB
gujaf-368	104	22	in	in	ADP
gujaf-368	104	23	nigeria	nigeria	PROPN
gujaf-368	104	24	was	be	AUX
gujaf-368	104	25	studied	study	VERB
gujaf-368	104	26	by	by	ADP
gujaf-368	104	27	osho	osho	PROPN
gujaf-368	104	28	and	and	CCONJ
gujaf-368	104	29	ibifunmilola	ibifunmilola	PROPN
gujaf-368	104	30	(	(	PUNCT
gujaf-368	104	31	2022	2022	NUM
gujaf-368	104	32	)	)	PUNCT
gujaf-368	104	33	.	.	PUNCT
gujaf-368	105	1	the	the	DET
gujaf-368	105	2	results	result	NOUN
gujaf-368	105	3	showed	show	VERB
gujaf-368	105	4	that	that	SCONJ
gujaf-368	105	5	,	,	PUNCT
gujaf-368	105	6	whereas	whereas	SCONJ
gujaf-368	105	7	the	the	DET
gujaf-368	105	8	translation	translation	NOUN
gujaf-368	105	9	rate	rate	NOUN
gujaf-368	105	10	suggested	suggest	VERB
gujaf-368	105	11	an	an	DET
gujaf-368	105	12	insignificant	insignificant	ADJ
gujaf-368	105	13	negative	negative	ADJ
gujaf-368	105	14	association	association	NOUN
gujaf-368	105	15	,	,	PUNCT
gujaf-368	105	16	the	the	DET
gujaf-368	105	17	interest	interest	NOUN
gujaf-368	105	18	rate	rate	NOUN
gujaf-368	105	19	had	have	VERB
gujaf-368	105	20	an	an	DET
gujaf-368	105	21	insignificant	insignificant	ADJ
gujaf-368	105	22	positive	positive	ADJ
gujaf-368	105	23	link	link	NOUN
gujaf-368	105	24	with	with	ADP
gujaf-368	105	25	the	the	DET
gujaf-368	105	26	performance	performance	NOUN
gujaf-368	105	27	of	of	ADP
gujaf-368	105	28	the	the	DET
gujaf-368	105	29	multinational	multinational	ADJ
gujaf-368	105	30	corporations	corporation	NOUN
gujaf-368	105	31	in	in	ADP
gujaf-368	105	32	nigeria	nigeria	PROPN
gujaf-368	105	33	.	.	PUNCT
gujaf-368	106	1	gusau	gusau	PROPN
gujaf-368	106	2	journal	journal	PROPN
gujaf-368	106	3	of	of	ADP
gujaf-368	106	4	accounting	accounting	NOUN
gujaf-368	106	5	and	and	CCONJ
gujaf-368	106	6	finance	finance	NOUN
gujaf-368	106	7	,	,	PUNCT
gujaf-368	106	8	vol.6	vol.6	PROPN
gujaf-368	106	9	,	,	PUNCT
gujaf-368	106	10	issue	issue	NOUN
gujaf-368	106	11	1	1	NUM
gujaf-368	106	12	,	,	PUNCT
gujaf-368	106	13	april	april	PROPN
gujaf-368	106	14	,	,	PUNCT
gujaf-368	106	15	2025	2025	NUM
gujaf-368	106	16	69	69	NUM
gujaf-368	106	17	floating	float	VERB
gujaf-368	106	18	exchange	exchange	NOUN
gujaf-368	106	19	rate	rate	NOUN
gujaf-368	106	20	pegged	peg	VERB
gujaf-368	106	21	exchange	exchange	NOUN
gujaf-368	106	22	rate	rate	NOUN
gujaf-368	106	23	financial	financial	ADJ
gujaf-368	106	24	performance	performance	NOUN
gujaf-368	106	25	bilateral	bilateral	ADJ
gujaf-368	106	26	exchange	exchange	NOUN
gujaf-368	106	27	rate	rate	NOUN
gujaf-368	106	28	hybrid	hybrid	ADJ
gujaf-368	106	29	exchange	exchange	NOUN
gujaf-368	106	30	rate	rate	NOUN
gujaf-368	106	31	conceptual	conceptual	ADJ
gujaf-368	106	32	framework	framework	NOUN
gujaf-368	106	33	source	source	NOUN
gujaf-368	106	34	:	:	PUNCT
gujaf-368	106	35	author	author	NOUN
gujaf-368	106	36	’s	’s	PART
gujaf-368	106	37	conceptualization	conceptualization	NOUN
gujaf-368	106	38	,	,	PUNCT
gujaf-368	106	39	(	(	PUNCT
gujaf-368	106	40	2023	2023	NUM
gujaf-368	106	41	)	)	PUNCT
gujaf-368	106	42	.	.	PUNCT
gujaf-368	107	1	3.0	3.0	NUM
gujaf-368	107	2	methodology	methodology	NOUN
gujaf-368	107	3	the	the	DET
gujaf-368	107	4	study	study	NOUN
gujaf-368	107	5	adopts	adopt	VERB
gujaf-368	107	6	an	an	DET
gujaf-368	107	7	ex	ex	NOUN
gujaf-368	107	8	-	-	ADJ
gujaf-368	107	9	post	post	ADJ
gujaf-368	107	10	facto	facto	X
gujaf-368	107	11	research	research	NOUN
gujaf-368	107	12	design	design	NOUN
gujaf-368	107	13	as	as	SCONJ
gujaf-368	107	14	the	the	DET
gujaf-368	107	15	data	datum	NOUN
gujaf-368	107	16	sourced	source	VERB
gujaf-368	107	17	for	for	ADP
gujaf-368	107	18	this	this	DET
gujaf-368	107	19	study	study	NOUN
gujaf-368	107	20	was	be	AUX
gujaf-368	107	21	secondary	secondary	ADJ
gujaf-368	107	22	(	(	PUNCT
gujaf-368	107	23	audited	audit	VERB
gujaf-368	107	24	annual	annual	ADJ
gujaf-368	107	25	reports	report	NOUN
gujaf-368	107	26	)	)	PUNCT
gujaf-368	107	27	,	,	PUNCT
gujaf-368	107	28	which	which	PRON
gujaf-368	107	29	would	would	AUX
gujaf-368	107	30	not	not	PART
gujaf-368	107	31	accommodate	accommodate	VERB
gujaf-368	107	32	any	any	DET
gujaf-368	107	33	form	form	NOUN
gujaf-368	107	34	of	of	ADP
gujaf-368	107	35	interference	interference	NOUN
gujaf-368	107	36	or	or	CCONJ
gujaf-368	107	37	manipulation	manipulation	NOUN
gujaf-368	107	38	from	from	ADP
gujaf-368	107	39	the	the	DET
gujaf-368	107	40	researchers	researcher	NOUN
gujaf-368	107	41	.	.	PUNCT
gujaf-368	108	1	the	the	DET
gujaf-368	108	2	population	population	NOUN
gujaf-368	108	3	of	of	ADP
gujaf-368	108	4	the	the	DET
gujaf-368	108	5	study	study	NOUN
gujaf-368	108	6	covers	cover	VERB
gujaf-368	108	7	all	all	DET
gujaf-368	108	8	the	the	DET
gujaf-368	108	9	forty	forty	NUM
gujaf-368	108	10	-	-	PUNCT
gujaf-368	108	11	three	three	NUM
gujaf-368	108	12	(	(	PUNCT
gujaf-368	108	13	43	43	NUM
gujaf-368	108	14	)	)	PUNCT
gujaf-368	108	15	listed	list	VERB
gujaf-368	108	16	manufacturing	manufacturing	NOUN
gujaf-368	108	17	companies	company	NOUN
gujaf-368	108	18	in	in	ADP
gujaf-368	108	19	nigeria	nigeria	PROPN
gujaf-368	108	20	as	as	ADP
gujaf-368	108	21	at	at	ADP
gujaf-368	108	22	31st	31st	PROPN
gujaf-368	108	23	december	december	PROPN
gujaf-368	108	24	,	,	PUNCT
gujaf-368	108	25	2024	2024	NUM
gujaf-368	108	26	and	and	CCONJ
gujaf-368	108	27	since	since	SCONJ
gujaf-368	108	28	the	the	DET
gujaf-368	108	29	population	population	NOUN
gujaf-368	108	30	is	be	AUX
gujaf-368	108	31	small	small	ADJ
gujaf-368	108	32	,	,	PUNCT
gujaf-368	108	33	census	census	NOUN
gujaf-368	108	34	sampling	sampling	NOUN
gujaf-368	108	35	was	be	AUX
gujaf-368	108	36	adopted	adopt	VERB
gujaf-368	108	37	to	to	PART
gujaf-368	108	38	use	use	VERB
gujaf-368	108	39	all	all	DET
gujaf-368	108	40	the	the	DET
gujaf-368	108	41	population	population	NOUN
gujaf-368	108	42	as	as	ADP
gujaf-368	108	43	sample	sample	NOUN
gujaf-368	108	44	size	size	NOUN
gujaf-368	108	45	.	.	PUNCT
gujaf-368	109	1	the	the	DET
gujaf-368	109	2	data	datum	NOUN
gujaf-368	109	3	for	for	ADP
gujaf-368	109	4	this	this	DET
gujaf-368	109	5	study	study	NOUN
gujaf-368	109	6	comes	come	VERB
gujaf-368	109	7	from	from	ADP
gujaf-368	109	8	multiple	multiple	ADJ
gujaf-368	109	9	sources	source	NOUN
gujaf-368	109	10	of	of	ADP
gujaf-368	109	11	secondary	secondary	ADJ
gujaf-368	109	12	data	datum	NOUN
gujaf-368	109	13	.	.	PUNCT
gujaf-368	110	1	the	the	DET
gujaf-368	110	2	main	main	ADJ
gujaf-368	110	3	data	datum	NOUN
gujaf-368	110	4	comes	come	VERB
gujaf-368	110	5	from	from	ADP
gujaf-368	110	6	the	the	DET
gujaf-368	110	7	nigeria	nigeria	PROPN
gujaf-368	110	8	exchange	exchange	PROPN
gujaf-368	110	9	group	group	PROPN
gujaf-368	110	10	(	(	PUNCT
gujaf-368	110	11	ngx	ngx	NOUN
gujaf-368	110	12	)	)	PUNCT
gujaf-368	110	13	website	website	NOUN
gujaf-368	110	14	,	,	PUNCT
gujaf-368	110	15	which	which	PRON
gujaf-368	110	16	has	have	VERB
gujaf-368	110	17	all	all	DET
gujaf-368	110	18	the	the	DET
gujaf-368	110	19	audited	audit	VERB
gujaf-368	110	20	annual	annual	ADJ
gujaf-368	110	21	reports	report	NOUN
gujaf-368	110	22	of	of	ADP
gujaf-368	110	23	the	the	DET
gujaf-368	110	24	listed	list	VERB
gujaf-368	110	25	companies	company	NOUN
gujaf-368	110	26	in	in	ADP
gujaf-368	110	27	nigeria	nigeria	PROPN
gujaf-368	110	28	.	.	PUNCT
gujaf-368	111	1	annual	annual	ADJ
gujaf-368	111	2	reports	report	NOUN
gujaf-368	111	3	for	for	ADP
gujaf-368	111	4	the	the	DET
gujaf-368	111	5	five	five	NUM
gujaf-368	111	6	years	year	NOUN
gujaf-368	111	7	(	(	PUNCT
gujaf-368	111	8	2018	2018	NUM
gujaf-368	111	9	2024	2024	NUM
gujaf-368	111	10	)	)	PUNCT
gujaf-368	111	11	.	.	PUNCT
gujaf-368	112	1	furthermore	furthermore	ADV
gujaf-368	112	2	,	,	PUNCT
gujaf-368	112	3	the	the	DET
gujaf-368	112	4	data	datum	NOUN
gujaf-368	112	5	relating	relate	VERB
gujaf-368	112	6	to	to	ADP
gujaf-368	112	7	the	the	DET
gujaf-368	112	8	official	official	ADJ
gujaf-368	112	9	rate	rate	NOUN
gujaf-368	112	10	at	at	ADP
gujaf-368	112	11	which	which	PRON
gujaf-368	112	12	a	a	DET
gujaf-368	112	13	naira	naira	NOUN
gujaf-368	112	14	was	be	AUX
gujaf-368	112	15	exchanged	exchange	VERB
gujaf-368	112	16	for	for	ADP
gujaf-368	112	17	any	any	PRON
gujaf-368	112	18	of	of	ADP
gujaf-368	112	19	the	the	DET
gujaf-368	112	20	three	three	NUM
gujaf-368	112	21	major	major	ADJ
gujaf-368	112	22	foreign	foreign	ADJ
gujaf-368	112	23	currencies	currency	NOUN
gujaf-368	112	24	in	in	ADP
gujaf-368	112	25	the	the	DET
gujaf-368	112	26	world	world	NOUN
gujaf-368	112	27	(	(	PUNCT
gujaf-368	112	28	the	the	DET
gujaf-368	112	29	united	united	PROPN
gujaf-368	112	30	states	states	PROPN
gujaf-368	112	31	dollar	dollar	NOUN
gujaf-368	112	32	(	(	PUNCT
gujaf-368	112	33	usd	usd	NOUN
gujaf-368	112	34	)	)	PUNCT
gujaf-368	112	35	,	,	PUNCT
gujaf-368	112	36	the	the	DET
gujaf-368	112	37	great	great	ADJ
gujaf-368	112	38	britain	britain	PROPN
gujaf-368	112	39	pounds	pound	NOUN
gujaf-368	112	40	(	(	PUNCT
gujaf-368	112	41	gbp	gbp	NOUN
gujaf-368	112	42	)	)	PUNCT
gujaf-368	112	43	,	,	PUNCT
gujaf-368	112	44	and	and	CCONJ
gujaf-368	112	45	the	the	DET
gujaf-368	112	46	euro	euro	PROPN
gujaf-368	112	47	(	(	PUNCT
gujaf-368	112	48	eur	eur	NOUN
gujaf-368	112	49	)	)	PUNCT
gujaf-368	112	50	from	from	ADP
gujaf-368	112	51	2018	2018	NUM
gujaf-368	112	52	–	–	PUNCT
gujaf-368	112	53	2024	2024	NUM
gujaf-368	112	54	financial	financial	ADJ
gujaf-368	112	55	year	year	NOUN
gujaf-368	112	56	,	,	PUNCT
gujaf-368	112	57	was	be	AUX
gujaf-368	112	58	sourced	source	VERB
gujaf-368	112	59	from	from	ADP
gujaf-368	112	60	cbn	cbn	PROPN
gujaf-368	112	61	annual	annual	ADJ
gujaf-368	112	62	statistical	statistical	ADJ
gujaf-368	112	63	bulletin	bulletin	NOUN
gujaf-368	112	64	on	on	ADP
gujaf-368	112	65	the	the	DET
gujaf-368	112	66	official	official	ADJ
gujaf-368	112	67	website	website	NOUN
gujaf-368	112	68	of	of	ADP
gujaf-368	112	69	the	the	DET
gujaf-368	112	70	central	central	ADJ
gujaf-368	112	71	bank	bank	PROPN
gujaf-368	112	72	of	of	ADP
gujaf-368	112	73	nigeria	nigeria	PROPN
gujaf-368	112	74	(	(	PUNCT
gujaf-368	112	75	cbn	cbn	PROPN
gujaf-368	112	76	)	)	PUNCT
gujaf-368	112	77	.	.	PUNCT
gujaf-368	113	1	model	model	NOUN
gujaf-368	113	2	specification	specification	NOUN
gujaf-368	113	3	this	this	DET
gujaf-368	113	4	study	study	NOUN
gujaf-368	113	5	takes	take	VERB
gujaf-368	113	6	into	into	ADP
gujaf-368	113	7	consideration	consideration	NOUN
gujaf-368	113	8	the	the	DET
gujaf-368	113	9	model	model	NOUN
gujaf-368	113	10	from	from	ADP
gujaf-368	113	11	the	the	DET
gujaf-368	113	12	study	study	NOUN
gujaf-368	113	13	of	of	ADP
gujaf-368	113	14	egolum	egolum	PROPN
gujaf-368	113	15	et	et	PROPN
gujaf-368	113	16	al	al	PROPN
gujaf-368	113	17	(	(	PUNCT
gujaf-368	113	18	2020	2020	NUM
gujaf-368	113	19	)	)	PUNCT
gujaf-368	113	20	,	,	PUNCT
gujaf-368	113	21	which	which	PRON
gujaf-368	113	22	investigated	investigate	VERB
gujaf-368	113	23	the	the	DET
gujaf-368	113	24	effect	effect	NOUN
gujaf-368	113	25	of	of	ADP
gujaf-368	113	26	exchange	exchange	NOUN
gujaf-368	113	27	rate	rate	NOUN
gujaf-368	113	28	fluctuation	fluctuation	NOUN
gujaf-368	113	29	on	on	ADP
gujaf-368	113	30	the	the	DET
gujaf-368	113	31	financial	financial	ADJ
gujaf-368	113	32	performance	performance	NOUN
gujaf-368	113	33	of	of	ADP
gujaf-368	113	34	quoted	quote	VERB
gujaf-368	113	35	conglomerates	conglomerate	NOUN
gujaf-368	113	36	in	in	ADP
gujaf-368	113	37	nigeria	nigeria	PROPN
gujaf-368	113	38	.	.	PUNCT
gujaf-368	114	1	adapting	adapt	VERB
gujaf-368	114	2	the	the	DET
gujaf-368	114	3	model	model	NOUN
gujaf-368	114	4	of	of	ADP
gujaf-368	114	5	egolum	egolum	PROPN
gujaf-368	114	6	et	et	PROPN
gujaf-368	114	7	al	al	PROPN
gujaf-368	114	8	.	.	PROPN
gujaf-368	115	1	(	(	PUNCT
gujaf-368	115	2	2020	2020	NUM
gujaf-368	115	3	)	)	PUNCT
gujaf-368	115	4	is	be	AUX
gujaf-368	115	5	a	a	DET
gujaf-368	115	6	well	well	ADV
gujaf-368	115	7	-	-	PUNCT
gujaf-368	115	8	justified	justify	VERB
gujaf-368	115	9	decision	decision	NOUN
gujaf-368	115	10	,	,	PUNCT
gujaf-368	115	11	as	as	SCONJ
gujaf-368	115	12	the	the	DET
gujaf-368	115	13	study	study	NOUN
gujaf-368	115	14	has	have	AUX
gujaf-368	115	15	already	already	ADV
gujaf-368	115	16	investigated	investigate	VERB
gujaf-368	115	17	the	the	DET
gujaf-368	115	18	impact	impact	NOUN
gujaf-368	115	19	of	of	ADP
gujaf-368	115	20	exchange	exchange	NOUN
gujaf-368	115	21	rate	rate	NOUN
gujaf-368	115	22	fluctuations	fluctuation	NOUN
gujaf-368	115	23	on	on	ADP
gujaf-368	115	24	the	the	DET
gujaf-368	115	25	financial	financial	ADJ
gujaf-368	115	26	performance	performance	NOUN
gujaf-368	115	27	of	of	ADP
gujaf-368	115	28	quoted	quote	VERB
gujaf-368	115	29	conglomerates	conglomerate	NOUN
gujaf-368	115	30	in	in	ADP
gujaf-368	115	31	nigeria	nigeria	PROPN
gujaf-368	115	32	,	,	PUNCT
gujaf-368	115	33	providing	provide	VERB
gujaf-368	115	34	a	a	DET
gujaf-368	115	35	solid	solid	ADJ
gujaf-368	115	36	foundation	foundation	NOUN
gujaf-368	115	37	and	and	CCONJ
gujaf-368	115	38	relevant	relevant	ADJ
gujaf-368	115	39	insights	insight	NOUN
gujaf-368	115	40	into	into	ADP
gujaf-368	115	41	the	the	DET
gujaf-368	115	42	subject	subject	NOUN
gujaf-368	115	43	matter	matter	NOUN
gujaf-368	115	44	.	.	PUNCT
gujaf-368	116	1	the	the	DET
gujaf-368	116	2	original	original	ADJ
gujaf-368	116	3	model	model	NOUN
gujaf-368	116	4	of	of	ADP
gujaf-368	116	5	egolum	egolum	PROPN
gujaf-368	116	6	et	et	PROPN
gujaf-368	116	7	al	al	PROPN
gujaf-368	116	8	(	(	PUNCT
gujaf-368	116	9	2020	2020	NUM
gujaf-368	116	10	)	)	PUNCT
gujaf-368	116	11	was	be	AUX
gujaf-368	116	12	:	:	PUNCT
gujaf-368	116	13	y	y	PROPN
gujaf-368	116	14	=	=	SYM
gujaf-368	116	15	β0	β0	PROPN
gujaf-368	116	16	+	+	CCONJ
gujaf-368	116	17	β1x1	β1x1	NOUN
gujaf-368	116	18	+	+	NUM
gujaf-368	116	19	β2x2	β2x2	ADJ
gujaf-368	116	20	+	+	NUM
gujaf-368	116	21	β3x3	β3x3	PUNCT
gujaf-368	116	22	+	+	CCONJ
gujaf-368	116	23	ɛ	ɛ	VERB
gujaf-368	117	1	i	i	PRON
gujaf-368	117	2	roa	roa	NOUN
gujaf-368	117	3	=	=	PUNCT
gujaf-368	118	1	βo	βo	PROPN
gujaf-368	119	1	+	+	CCONJ
gujaf-368	119	2	β1	β1	PROPN
gujaf-368	119	3	exchr+	exchr+	PUNCT
gujaf-368	119	4	β2	β2	NOUN
gujaf-368	119	5	intr	intr	VERB
gujaf-368	119	6	+	+	CCONJ
gujaf-368	119	7	β3	β3	VERB
gujaf-368	119	8	infr	infr	NOUN
gujaf-368	119	9	+	+	CCONJ
gujaf-368	119	10	e	e	X
gujaf-368	119	11	where	where	SCONJ
gujaf-368	119	12	:	:	PUNCT
gujaf-368	119	13	y	y	NOUN
gujaf-368	119	14	=	=	PUNCT
gujaf-368	119	15	financial	financial	ADJ
gujaf-368	119	16	performance	performance	NOUN
gujaf-368	119	17	gusau	gusau	PROPN
gujaf-368	119	18	journal	journal	NOUN
gujaf-368	119	19	of	of	ADP
gujaf-368	119	20	accounting	accounting	NOUN
gujaf-368	119	21	and	and	CCONJ
gujaf-368	119	22	finance	finance	NOUN
gujaf-368	119	23	,	,	PUNCT
gujaf-368	119	24	vol.6	vol.6	PROPN
gujaf-368	119	25	,	,	PUNCT
gujaf-368	119	26	issue	issue	NOUN
gujaf-368	119	27	1	1	NUM
gujaf-368	119	28	,	,	PUNCT
gujaf-368	119	29	april	april	PROPN
gujaf-368	119	30	,	,	PUNCT
gujaf-368	119	31	2025	2025	NUM
gujaf-368	119	32	70	70	NUM
gujaf-368	119	33	β0	β0	NOUN
gujaf-368	119	34	=	=	PUNCT
gujaf-368	119	35	regression	regression	NOUN
gujaf-368	119	36	constant	constant	ADJ
gujaf-368	119	37	β1	β1	PROPN
gujaf-368	119	38	,	,	PUNCT
gujaf-368	119	39	β2	β2	NOUN
gujaf-368	119	40	,	,	PUNCT
gujaf-368	119	41	and	and	CCONJ
gujaf-368	119	42	β3	β3	VERB
gujaf-368	119	43	=	=	VERB
gujaf-368	119	44	regression	regression	NOUN
gujaf-368	119	45	parameter	parameter	NOUN
gujaf-368	119	46	x1	x1	PROPN
gujaf-368	119	47	,	,	PUNCT
gujaf-368	119	48	x2	x2	PROPN
gujaf-368	119	49	,	,	PUNCT
gujaf-368	119	50	x3	x3	VERB
gujaf-368	119	51	=	=	NOUN
gujaf-368	120	1	the	the	DET
gujaf-368	120	2	independent	independent	ADJ
gujaf-368	120	3	variables	variable	NOUN
gujaf-368	120	4	roa	roa	PROPN
gujaf-368	120	5	=	=	PRON
gujaf-368	120	6	return	return	VERB
gujaf-368	120	7	on	on	ADP
gujaf-368	120	8	assets	asset	NOUN
gujaf-368	120	9	exchr	exchr	PROPN
gujaf-368	120	10	=	=	SYM
gujaf-368	120	11	exchange	exchange	NOUN
gujaf-368	120	12	rate	rate	NOUN
gujaf-368	120	13	intr	intr	NOUN
gujaf-368	120	14	=	=	SYM
gujaf-368	120	15	interest	interest	NOUN
gujaf-368	120	16	rate	rate	NOUN
gujaf-368	120	17	infr	infr	PROPN
gujaf-368	120	18	=	=	PUNCT
gujaf-368	120	19	inflation	inflation	NOUN
gujaf-368	120	20	rate	rate	NOUN
gujaf-368	120	21	however	however	ADV
gujaf-368	120	22	,	,	PUNCT
gujaf-368	120	23	this	this	DET
gujaf-368	120	24	study	study	NOUN
gujaf-368	120	25	adapts	adapt	VERB
gujaf-368	120	26	the	the	DET
gujaf-368	120	27	above	above	ADJ
gujaf-368	120	28	model	model	NOUN
gujaf-368	120	29	to	to	PART
gujaf-368	120	30	incorporate	incorporate	VERB
gujaf-368	120	31	the	the	DET
gujaf-368	120	32	variables	variable	NOUN
gujaf-368	120	33	used	use	VERB
gujaf-368	120	34	in	in	ADP
gujaf-368	120	35	this	this	DET
gujaf-368	120	36	study	study	NOUN
gujaf-368	120	37	as	as	SCONJ
gujaf-368	120	38	shown	show	VERB
gujaf-368	120	39	below	below	ADP
gujaf-368	120	40	,	,	PUNCT
gujaf-368	120	41	whereby	whereby	SCONJ
gujaf-368	120	42	the	the	DET
gujaf-368	120	43	independent	independent	ADJ
gujaf-368	120	44	variable	variable	NOUN
gujaf-368	120	45	(	(	PUNCT
gujaf-368	120	46	foreign	foreign	ADJ
gujaf-368	120	47	exchange	exchange	NOUN
gujaf-368	120	48	rate	rate	NOUN
gujaf-368	120	49	fluctuation	fluctuation	NOUN
gujaf-368	120	50	)	)	PUNCT
gujaf-368	120	51	is	be	AUX
gujaf-368	120	52	proxy	proxy	NOUN
gujaf-368	120	53	with	with	ADP
gujaf-368	120	54	the	the	DET
gujaf-368	120	55	floating	float	VERB
gujaf-368	120	56	exchange	exchange	NOUN
gujaf-368	120	57	rate	rate	NOUN
gujaf-368	120	58	,	,	PUNCT
gujaf-368	120	59	pegged	peg	VERB
gujaf-368	120	60	exchange	exchange	NOUN
gujaf-368	120	61	rate	rate	NOUN
gujaf-368	120	62	,	,	PUNCT
gujaf-368	120	63	bilateral	bilateral	ADJ
gujaf-368	120	64	exchange	exchange	NOUN
gujaf-368	120	65	rate	rate	NOUN
gujaf-368	120	66	,	,	PUNCT
gujaf-368	120	67	and	and	CCONJ
gujaf-368	120	68	hybrid	hybrid	ADJ
gujaf-368	120	69	exchange	exchange	NOUN
gujaf-368	120	70	rate	rate	NOUN
gujaf-368	120	71	,	,	PUNCT
gujaf-368	120	72	while	while	SCONJ
gujaf-368	120	73	the	the	DET
gujaf-368	120	74	dependent	dependent	ADJ
gujaf-368	120	75	variable	variable	NOUN
gujaf-368	120	76	(	(	PUNCT
gujaf-368	120	77	financial	financial	ADJ
gujaf-368	120	78	performance	performance	NOUN
gujaf-368	120	79	)	)	PUNCT
gujaf-368	120	80	is	be	AUX
gujaf-368	120	81	proxy	proxy	ADJ
gujaf-368	120	82	with	with	ADP
gujaf-368	120	83	the	the	DET
gujaf-368	120	84	return	return	NOUN
gujaf-368	120	85	on	on	ADP
gujaf-368	120	86	asset	asset	NOUN
gujaf-368	120	87	(	(	PUNCT
gujaf-368	120	88	roa	roa	PROPN
gujaf-368	120	89	)	)	PUNCT
gujaf-368	120	90	of	of	ADP
gujaf-368	120	91	the	the	DET
gujaf-368	120	92	sampled	sample	VERB
gujaf-368	120	93	listed	list	VERB
gujaf-368	120	94	manufacturing	manufacturing	NOUN
gujaf-368	120	95	companies	company	NOUN
gujaf-368	120	96	in	in	ADP
gujaf-368	120	97	nigeria	nigeria	PROPN
gujaf-368	120	98	understudy	understudy	PROPN
gujaf-368	120	99	.	.	PUNCT
gujaf-368	121	1	roa	roa	PROPN
gujaf-368	122	1	=	=	PUNCT
gujaf-368	122	2	βo	βo	PROPN
gujaf-368	122	3	+	+	NUM
gujaf-368	122	4	β1fexch+	β1fexch+	ADJ
gujaf-368	122	5	β2pexch	β2pexch	NOUN
gujaf-368	123	1	+	+	CCONJ
gujaf-368	123	2	β3bexch	β3bexch	PROPN
gujaf-368	124	1	+	+	CCONJ
gujaf-368	124	2	β4hexch	β4hexch	NOUN
gujaf-368	125	1	+	+	CCONJ
gujaf-368	125	2	β5size	β5size	PROPN
gujaf-368	125	3	+	+	CCONJ
gujaf-368	125	4	ɛ	ɛ	PROPN
gujaf-368	126	1	where	where	SCONJ
gujaf-368	126	2	:	:	PUNCT
gujaf-368	126	3	roa	roa	PROPN
gujaf-368	126	4	=	=	PUNCT
gujaf-368	126	5	return	return	VERB
gujaf-368	126	6	on	on	ADP
gujaf-368	126	7	assets	asset	NOUN
gujaf-368	126	8	β0	β0	PROPN
gujaf-368	126	9	,	,	PUNCT
gujaf-368	126	10	β1	β1	PROPN
gujaf-368	126	11	,	,	PUNCT
gujaf-368	126	12	β2	β2	NOUN
gujaf-368	126	13	,	,	PUNCT
gujaf-368	126	14	β3	β3	PROPN
gujaf-368	126	15	,	,	PUNCT
gujaf-368	126	16	β4	β4	PROPN
gujaf-368	126	17	,	,	PUNCT
gujaf-368	126	18	β5=	β5=	ADJ
gujaf-368	126	19	regression	regression	NOUN
gujaf-368	126	20	coefficients	coefficient	NOUN
gujaf-368	126	21	fexch	fexch	NOUN
gujaf-368	126	22	=	=	NOUN
gujaf-368	126	23	floating	float	VERB
gujaf-368	126	24	exchange	exchange	NOUN
gujaf-368	126	25	rate	rate	NOUN
gujaf-368	126	26	pexch	pexch	PROPN
gujaf-368	126	27	=	=	PUNCT
gujaf-368	126	28	pegged	peg	VERB
gujaf-368	126	29	exchange	exchange	NOUN
gujaf-368	126	30	rate	rate	NOUN
gujaf-368	126	31	bexch	bexch	PROPN
gujaf-368	126	32	=	=	PROPN
gujaf-368	126	33	bilateral	bilateral	ADJ
gujaf-368	126	34	exchange	exchange	NOUN
gujaf-368	126	35	rate	rate	NOUN
gujaf-368	126	36	hexch	hexch	NOUN
gujaf-368	126	37	=	=	SYM
gujaf-368	126	38	hybrid	hybrid	ADJ
gujaf-368	126	39	exchange	exchange	NOUN
gujaf-368	126	40	rate	rate	NOUN
gujaf-368	126	41	size	size	NOUN
gujaf-368	126	42	=	=	SYM
gujaf-368	126	43	firm	firm	ADJ
gujaf-368	126	44	size	size	NOUN
gujaf-368	126	45	ɛ	ɛ	PROPN
gujaf-368	126	46	=	=	NOUN
gujaf-368	126	47	error	error	NOUN
gujaf-368	126	48	term	term	NOUN
gujaf-368	126	49	for	for	ADP
gujaf-368	126	50	this	this	DET
gujaf-368	126	51	study	study	NOUN
gujaf-368	126	52	,	,	PUNCT
gujaf-368	126	53	the	the	DET
gujaf-368	126	54	independent	independent	ADJ
gujaf-368	126	55	variable	variable	NOUN
gujaf-368	126	56	(	(	PUNCT
gujaf-368	126	57	foreign	foreign	ADJ
gujaf-368	126	58	exchange	exchange	NOUN
gujaf-368	126	59	rate	rate	NOUN
gujaf-368	126	60	fluctuation	fluctuation	NOUN
gujaf-368	126	61	)	)	PUNCT
gujaf-368	126	62	was	be	AUX
gujaf-368	126	63	a	a	DET
gujaf-368	126	64	proxied	proxie	VERB
gujaf-368	126	65	with	with	ADP
gujaf-368	126	66	the	the	DET
gujaf-368	126	67	floating	float	VERB
gujaf-368	126	68	exchange	exchange	NOUN
gujaf-368	126	69	rate	rate	NOUN
gujaf-368	126	70	,	,	PUNCT
gujaf-368	126	71	pegged	peg	VERB
gujaf-368	126	72	exchange	exchange	NOUN
gujaf-368	126	73	rate	rate	NOUN
gujaf-368	126	74	,	,	PUNCT
gujaf-368	126	75	bilateral	bilateral	ADJ
gujaf-368	126	76	exchange	exchange	NOUN
gujaf-368	126	77	rate	rate	NOUN
gujaf-368	126	78	,	,	PUNCT
gujaf-368	126	79	and	and	CCONJ
gujaf-368	126	80	hybrid	hybrid	ADJ
gujaf-368	126	81	exchange	exchange	NOUN
gujaf-368	126	82	rate	rate	NOUN
gujaf-368	126	83	,	,	PUNCT
gujaf-368	126	84	while	while	SCONJ
gujaf-368	126	85	the	the	DET
gujaf-368	126	86	dependent	dependent	ADJ
gujaf-368	126	87	variable	variable	NOUN
gujaf-368	126	88	(	(	PUNCT
gujaf-368	126	89	financial	financial	ADJ
gujaf-368	126	90	performance	performance	NOUN
gujaf-368	126	91	)	)	PUNCT
gujaf-368	126	92	is	be	AUX
gujaf-368	126	93	a	a	DET
gujaf-368	126	94	proxy	proxy	NOUN
gujaf-368	126	95	with	with	ADP
gujaf-368	126	96	the	the	DET
gujaf-368	126	97	return	return	NOUN
gujaf-368	126	98	on	on	ADP
gujaf-368	126	99	asset	asset	NOUN
gujaf-368	126	100	(	(	PUNCT
gujaf-368	126	101	roa	roa	PROPN
gujaf-368	126	102	)	)	PUNCT
gujaf-368	126	103	of	of	ADP
gujaf-368	126	104	the	the	DET
gujaf-368	126	105	sampled	sample	VERB
gujaf-368	126	106	listed	list	VERB
gujaf-368	126	107	manufacturing	manufacturing	NOUN
gujaf-368	126	108	companies	company	NOUN
gujaf-368	126	109	in	in	ADP
gujaf-368	126	110	nigeria	nigeria	PROPN
gujaf-368	126	111	.	.	PUNCT
gujaf-368	127	1	these	these	DET
gujaf-368	127	2	measurement	measurement	NOUN
gujaf-368	127	3	parameters	parameter	NOUN
gujaf-368	127	4	are	be	AUX
gujaf-368	127	5	defined	define	VERB
gujaf-368	127	6	in	in	ADP
gujaf-368	127	7	the	the	DET
gujaf-368	127	8	table	table	NOUN
gujaf-368	127	9	below	below	ADV
gujaf-368	127	10	;	;	PUNCT
gujaf-368	127	11	in	in	ADP
gujaf-368	127	12	similarity	similarity	NOUN
gujaf-368	127	13	with	with	ADP
gujaf-368	127	14	the	the	DET
gujaf-368	127	15	different	different	ADJ
gujaf-368	127	16	authors	author	NOUN
gujaf-368	127	17	that	that	PRON
gujaf-368	127	18	have	have	AUX
gujaf-368	127	19	adopted	adopt	VERB
gujaf-368	127	20	these	these	DET
gujaf-368	127	21	parameters	parameter	NOUN
gujaf-368	127	22	in	in	ADP
gujaf-368	127	23	their	their	PRON
gujaf-368	127	24	study	study	NOUN
gujaf-368	127	25	.	.	PUNCT
gujaf-368	128	1	variable	variable	ADJ
gujaf-368	128	2	measurement	measurement	NOUN
gujaf-368	128	3	variable	variable	ADJ
gujaf-368	128	4	type	type	NOUN
gujaf-368	128	5	measurement	measurement	NOUN
gujaf-368	128	6	source	source	NOUN
gujaf-368	128	7	financial	financial	ADJ
gujaf-368	128	8	dependent	dependent	ADJ
gujaf-368	128	9	roa	roa	NOUN
gujaf-368	128	10	=	=	NOUN
gujaf-368	128	11	profit	profit	NOUN
gujaf-368	128	12	after	after	ADP
gujaf-368	128	13	tax	tax	NOUN
gujaf-368	128	14	egolum	egolum	PROPN
gujaf-368	128	15	et	et	PROPN
gujaf-368	128	16	al	al	PROPN
gujaf-368	128	17	,	,	PUNCT
gujaf-368	128	18	gusau	gusau	ADJ
gujaf-368	128	19	journal	journal	NOUN
gujaf-368	128	20	of	of	ADP
gujaf-368	128	21	accounting	accounting	NOUN
gujaf-368	128	22	and	and	CCONJ
gujaf-368	128	23	finance	finance	NOUN
gujaf-368	128	24	,	,	PUNCT
gujaf-368	128	25	vol.6	vol.6	PROPN
gujaf-368	128	26	,	,	PUNCT
gujaf-368	128	27	issue	issue	NOUN
gujaf-368	128	28	1	1	NUM
gujaf-368	128	29	,	,	PUNCT
gujaf-368	128	30	april	april	PROPN
gujaf-368	128	31	,	,	PUNCT
gujaf-368	128	32	2025	2025	NUM
gujaf-368	128	33	71	71	NUM
gujaf-368	128	34	performance	performance	NOUN
gujaf-368	128	35	(	(	PUNCT
gujaf-368	128	36	pat)/	pat)/	ADJ
gujaf-368	128	37	total	total	ADJ
gujaf-368	128	38	assets	asset	NOUN
gujaf-368	128	39	x	x	SYM
gujaf-368	128	40	100	100	NUM
gujaf-368	128	41	2020	2020	NUM
gujaf-368	128	42	;	;	PUNCT
gujaf-368	128	43	stella	stella	PROPN
gujaf-368	128	44	and	and	CCONJ
gujaf-368	128	45	augustine	augustine	PROPN
gujaf-368	128	46	(	(	PUNCT
gujaf-368	128	47	2018	2018	NUM
gujaf-368	128	48	)	)	PUNCT
gujaf-368	128	49	;	;	PUNCT
gujaf-368	128	50	osho	osho	PROPN
gujaf-368	128	51	and	and	CCONJ
gujaf-368	128	52	efuntade	efuntade	NOUN
gujaf-368	128	53	(	(	PUNCT
gujaf-368	128	54	2019	2019	NUM
gujaf-368	128	55	)	)	PUNCT
gujaf-368	128	56	floating	float	VERB
gujaf-368	128	57	exchange	exchange	NOUN
gujaf-368	128	58	rate	rate	NOUN
gujaf-368	128	59	independent	independent	ADJ
gujaf-368	128	60	measured	measure	VERB
gujaf-368	128	61	with	with	ADP
gujaf-368	128	62	the	the	DET
gujaf-368	128	63	mean	mean	ADJ
gujaf-368	128	64	exchange	exchange	NOUN
gujaf-368	128	65	rates	rate	NOUN
gujaf-368	128	66	of	of	ADP
gujaf-368	128	67	the	the	DET
gujaf-368	128	68	united	united	PROPN
gujaf-368	128	69	states	states	PROPN
gujaf-368	128	70	dollar	dollar	NOUN
gujaf-368	128	71	(	(	PUNCT
gujaf-368	128	72	usd	usd	NOUN
gujaf-368	128	73	)	)	PUNCT
gujaf-368	128	74	to	to	ADP
gujaf-368	128	75	the	the	DET
gujaf-368	128	76	naira	naira	NOUN
gujaf-368	128	77	for	for	ADP
gujaf-368	128	78	the	the	DET
gujaf-368	128	79	periods	period	NOUN
gujaf-368	128	80	understudy	understudy	NOUN
gujaf-368	128	81	.	.	PUNCT
gujaf-368	129	1	egolum	egolum	PROPN
gujaf-368	129	2	et	et	PROPN
gujaf-368	129	3	al	al	PROPN
gujaf-368	129	4	,	,	PUNCT
gujaf-368	129	5	2020	2020	NUM
gujaf-368	129	6	;	;	PUNCT
gujaf-368	129	7	stella	stella	PROPN
gujaf-368	129	8	and	and	CCONJ
gujaf-368	129	9	augustine	augustine	PROPN
gujaf-368	129	10	(	(	PUNCT
gujaf-368	129	11	2018	2018	NUM
gujaf-368	129	12	)	)	PUNCT
gujaf-368	129	13	pegged	peg	VERB
gujaf-368	129	14	exchange	exchange	NOUN
gujaf-368	129	15	rate	rate	NOUN
gujaf-368	129	16	independent	independent	NOUN
gujaf-368	129	17	measured	measure	VERB
gujaf-368	129	18	with	with	ADP
gujaf-368	129	19	the	the	DET
gujaf-368	129	20	mean	mean	ADJ
gujaf-368	129	21	exchange	exchange	NOUN
gujaf-368	129	22	rates	rate	NOUN
gujaf-368	129	23	of	of	ADP
gujaf-368	129	24	great	great	ADJ
gujaf-368	129	25	britain	britain	PROPN
gujaf-368	129	26	pounds	pound	NOUN
gujaf-368	129	27	(	(	PUNCT
gujaf-368	129	28	gbp	gbp	NOUN
gujaf-368	129	29	)	)	PUNCT
gujaf-368	129	30	to	to	ADP
gujaf-368	129	31	the	the	DET
gujaf-368	129	32	naira	naira	NOUN
gujaf-368	129	33	for	for	ADP
gujaf-368	129	34	the	the	DET
gujaf-368	129	35	periods	period	NOUN
gujaf-368	129	36	understudy	understudy	NOUN
gujaf-368	129	37	.	.	PUNCT
gujaf-368	130	1	egolum	egolum	PROPN
gujaf-368	130	2	et	et	PROPN
gujaf-368	130	3	al	al	PROPN
gujaf-368	130	4	,	,	PUNCT
gujaf-368	130	5	2020	2020	NUM
gujaf-368	130	6	;	;	PUNCT
gujaf-368	130	7	stella	stella	PROPN
gujaf-368	130	8	and	and	CCONJ
gujaf-368	130	9	augustine	augustine	PROPN
gujaf-368	130	10	(	(	PUNCT
gujaf-368	130	11	2018	2018	NUM
gujaf-368	130	12	)	)	PUNCT
gujaf-368	130	13	bilateral	bilateral	ADJ
gujaf-368	130	14	exchange	exchange	NOUN
gujaf-368	130	15	rate	rate	NOUN
gujaf-368	130	16	independent	independent	NOUN
gujaf-368	130	17	measured	measure	VERB
gujaf-368	130	18	with	with	ADP
gujaf-368	130	19	the	the	DET
gujaf-368	130	20	mean	mean	ADJ
gujaf-368	130	21	exchange	exchange	NOUN
gujaf-368	130	22	rates	rate	NOUN
gujaf-368	130	23	of	of	ADP
gujaf-368	130	24	the	the	DET
gujaf-368	130	25	euro	euro	PROPN
gujaf-368	130	26	(	(	PUNCT
gujaf-368	130	27	eur	eur	NOUN
gujaf-368	130	28	)	)	PUNCT
gujaf-368	131	1	to	to	ADP
gujaf-368	131	2	the	the	DET
gujaf-368	131	3	naira	naira	NOUN
gujaf-368	131	4	for	for	ADP
gujaf-368	131	5	the	the	DET
gujaf-368	131	6	periods	period	NOUN
gujaf-368	131	7	understudy	understudy	NOUN
gujaf-368	131	8	.	.	PUNCT
gujaf-368	132	1	egolum	egolum	PROPN
gujaf-368	132	2	et	et	PROPN
gujaf-368	132	3	al	al	PROPN
gujaf-368	132	4	,	,	PUNCT
gujaf-368	132	5	2020	2020	NUM
gujaf-368	132	6	;	;	PUNCT
gujaf-368	132	7	stella	stella	PROPN
gujaf-368	132	8	and	and	CCONJ
gujaf-368	132	9	augustine	augustine	PROPN
gujaf-368	132	10	(	(	PUNCT
gujaf-368	132	11	2018	2018	NUM
gujaf-368	132	12	)	)	PUNCT
gujaf-368	132	13	hybrid	hybrid	ADJ
gujaf-368	132	14	exchange	exchange	NOUN
gujaf-368	132	15	rate	rate	NOUN
gujaf-368	132	16	independent	independent	NOUN
gujaf-368	132	17	measured	measure	VERB
gujaf-368	132	18	with	with	ADP
gujaf-368	132	19	the	the	DET
gujaf-368	132	20	mean	mean	NOUN
gujaf-368	132	21	or	or	CCONJ
gujaf-368	132	22	average	average	NOUN
gujaf-368	132	23	of	of	ADP
gujaf-368	132	24	the	the	DET
gujaf-368	132	25	sum	sum	NOUN
gujaf-368	132	26	of	of	ADP
gujaf-368	132	27	both	both	CCONJ
gujaf-368	132	28	the	the	DET
gujaf-368	132	29	pegged	pegged	ADJ
gujaf-368	132	30	and	and	CCONJ
gujaf-368	132	31	floating	float	VERB
gujaf-368	132	32	exchange	exchange	NOUN
gujaf-368	132	33	rate	rate	NOUN
gujaf-368	132	34	in	in	ADP
gujaf-368	132	35	the	the	DET
gujaf-368	132	36	periods	period	NOUN
gujaf-368	132	37	under	under	ADP
gujaf-368	132	38	study	study	NOUN
gujaf-368	132	39	.	.	PUNCT
gujaf-368	133	1	egolum	egolum	PROPN
gujaf-368	133	2	et	et	PROPN
gujaf-368	133	3	al	al	PROPN
gujaf-368	133	4	,	,	PUNCT
gujaf-368	133	5	2020	2020	NUM
gujaf-368	133	6	;	;	PUNCT
gujaf-368	133	7	authors	author	NOUN
gujaf-368	133	8	compilation	compilation	NOUN
gujaf-368	133	9	,	,	PUNCT
gujaf-368	133	10	2025	2025	NUM
gujaf-368	133	11	results	result	NOUN
gujaf-368	133	12	and	and	CCONJ
gujaf-368	133	13	discussions	discussion	NOUN
gujaf-368	133	14	correlation	correlation	NOUN
gujaf-368	133	15	analysis	analysis	NOUN
gujaf-368	133	16	result	result	NOUN
gujaf-368	133	17	table	table	NOUN
gujaf-368	133	18	2	2	NUM
gujaf-368	133	19	correlation	correlation	NOUN
gujaf-368	133	20	matrix	matrix	NOUN
gujaf-368	133	21	fexc	fexc	NOUN
gujaf-368	133	22	h	h	NOUN
gujaf-368	133	23	pexc	pexc	NOUN
gujaf-368	133	24	h	h	PROPN
gujaf-368	133	25	bexc	bexc	NOUN
gujaf-368	133	26	h	h	PROPN
gujaf-368	133	27	hexc	hexc	NOUN
gujaf-368	134	1	h	h	PROPN
gujaf-368	134	2	roa	roa	PROPN
gujaf-368	135	1	siz	siz	PROPN
gujaf-368	135	2	e	e	PROPN
gujaf-368	135	3	fexc	fexc	ADJ
gujaf-368	135	4	h	h	NOUN
gujaf-368	135	5	correlation	correlation	NOUN
gujaf-368	135	6	1.000	1.000	NUM
gujaf-368	135	7	.511	.511	NUM
gujaf-368	136	1	-.818	-.818	ADJ
gujaf-368	136	2	-.512	-.512	NOUN
gujaf-368	136	3	-.211	-.211	VERB
gujaf-368	137	1	significanc	significanc	ADP
gujaf-368	137	2	e	e	X
gujaf-368	137	3	(	(	PUNCT
gujaf-368	137	4	2	2	NUM
gujaf-368	137	5	-	-	PUNCT
gujaf-368	137	6	tailed	tail	VERB
gujaf-368	137	7	)	)	PUNCT
gujaf-368	137	8	.	.	PUNCT
gujaf-368	138	1	.072	.072	NUM
gujaf-368	139	1	.000	.000	NUM
gujaf-368	139	2	.001	.001	NUM
gujaf-368	139	3	.077	.077	NUM
gujaf-368	139	4	df	df	PROPN
gujaf-368	139	5	0	0	NUM
gujaf-368	139	6	560	560	NUM
gujaf-368	139	7	560	560	NUM
gujaf-368	139	8	560	560	NUM
gujaf-368	139	9	560	560	NUM
gujaf-368	139	10	pexc	pexc	NOUN
gujaf-368	139	11	correlation	correlation	NOUN
gujaf-368	139	12	.511	.511	NUM
gujaf-368	139	13	1.000	1.000	NUM
gujaf-368	139	14	-.112	-.112	PROPN
gujaf-368	139	15	.145	.145	NUM
gujaf-368	139	16	-.110	-.110	PROPN
gujaf-368	139	17	gusau	gusau	PROPN
gujaf-368	139	18	journal	journal	NOUN
gujaf-368	139	19	of	of	ADP
gujaf-368	139	20	accounting	accounting	NOUN
gujaf-368	139	21	and	and	CCONJ
gujaf-368	139	22	finance	finance	NOUN
gujaf-368	139	23	,	,	PUNCT
gujaf-368	139	24	vol.6	vol.6	PROPN
gujaf-368	139	25	,	,	PUNCT
gujaf-368	139	26	issue	issue	NOUN
gujaf-368	139	27	1	1	NUM
gujaf-368	139	28	,	,	PUNCT
gujaf-368	139	29	april	april	PROPN
gujaf-368	139	30	,	,	PUNCT
gujaf-368	139	31	2025	2025	NUM
gujaf-368	139	32	72	72	NUM
gujaf-368	140	1	h	h	NOUN
gujaf-368	140	2	significanc	significanc	NOUN
gujaf-368	140	3	e	e	PROPN
gujaf-368	140	4	(	(	PUNCT
gujaf-368	140	5	2	2	NUM
gujaf-368	140	6	-	-	PUNCT
gujaf-368	140	7	tailed	tailed	ADJ
gujaf-368	140	8	)	)	PUNCT
gujaf-368	140	9	.072	.072	NUM
gujaf-368	140	10	.	.	PUNCT
gujaf-368	141	1	.405	.405	NUM
gujaf-368	141	2	.321	.321	NUM
gujaf-368	141	3	.212	.212	NUM
gujaf-368	141	4	df	df	PROPN
gujaf-368	141	5	560	560	NUM
gujaf-368	141	6	0	0	NUM
gujaf-368	141	7	560	560	NUM
gujaf-368	141	8	560	560	NUM
gujaf-368	141	9	560	560	NUM
gujaf-368	141	10	bexc	bexc	NOUN
gujaf-368	141	11	h	h	NOUN
gujaf-368	141	12	correlation	correlation	NOUN
gujaf-368	141	13	-.818	-.818	INTJ
gujaf-368	142	1	-.112	-.112	PROPN
gujaf-368	142	2	1.000	1.000	NUM
gujaf-368	142	3	.238	.238	NUM
gujaf-368	142	4	.417	.417	NUM
gujaf-368	142	5	significanc	significanc	PROPN
gujaf-368	142	6	e	e	X
gujaf-368	142	7	(	(	PUNCT
gujaf-368	142	8	2	2	NUM
gujaf-368	142	9	-	-	PUNCT
gujaf-368	142	10	tailed	tailed	ADJ
gujaf-368	142	11	)	)	PUNCT
gujaf-368	142	12	.000	.000	NUM
gujaf-368	142	13	.405	.405	NUM
gujaf-368	142	14	.	.	PUNCT
gujaf-368	143	1	.000	.000	NUM
gujaf-368	143	2	.003	.003	NUM
gujaf-368	143	3	df	df	PROPN
gujaf-368	143	4	560	560	NUM
gujaf-368	143	5	560	560	NUM
gujaf-368	143	6	0	0	NUM
gujaf-368	143	7	560	560	NUM
gujaf-368	143	8	560	560	NUM
gujaf-368	143	9	hexc	hexc	NOUN
gujaf-368	143	10	h	h	NOUN
gujaf-368	143	11	correlation	correlation	NOUN
gujaf-368	143	12	-.512	-.512	PROPN
gujaf-368	143	13	.145	.145	NUM
gujaf-368	143	14	.238	.238	NUM
gujaf-368	143	15	1.000	1.000	NUM
gujaf-368	143	16	.225	.225	NUM
gujaf-368	143	17	significanc	significanc	NOUN
gujaf-368	143	18	e	e	X
gujaf-368	143	19	(	(	PUNCT
gujaf-368	143	20	2	2	NUM
gujaf-368	143	21	-	-	PUNCT
gujaf-368	143	22	tailed	tail	VERB
gujaf-368	143	23	)	)	PUNCT
gujaf-368	143	24	.001	.001	NUM
gujaf-368	143	25	.321	.321	NUM
gujaf-368	143	26	.000	.000	NUM
gujaf-368	143	27	.	.	PUNCT
gujaf-368	144	1	.021	.021	NUM
gujaf-368	144	2	df	df	PROPN
gujaf-368	144	3	560	560	NUM
gujaf-368	144	4	560	560	NUM
gujaf-368	144	5	560	560	NUM
gujaf-368	144	6	0	0	NUM
gujaf-368	144	7	560	560	NUM
gujaf-368	144	8	roa	roa	NOUN
gujaf-368	144	9	correlation	correlation	NOUN
gujaf-368	144	10	-.211	-.211	PROPN
gujaf-368	144	11	-.110	-.110	NOUN
gujaf-368	144	12	.417	.417	NUM
gujaf-368	144	13	.225	.225	NUM
gujaf-368	144	14	1.00	1.00	NUM
gujaf-368	144	15	0	0	NUM
gujaf-368	144	16	significanc	significanc	NOUN
gujaf-368	144	17	e	e	NOUN
gujaf-368	144	18	(	(	PUNCT
gujaf-368	144	19	2	2	NUM
gujaf-368	144	20	-	-	PUNCT
gujaf-368	144	21	tailed	tail	VERB
gujaf-368	144	22	)	)	PUNCT
gujaf-368	144	23	.077	.077	NUM
gujaf-368	144	24	.212	.212	NUM
gujaf-368	144	25	.003	.003	NUM
gujaf-368	144	26	.021	.021	NUM
gujaf-368	144	27	.	.	PUNCT
gujaf-368	145	1	df	df	PROPN
gujaf-368	145	2	560	560	NUM
gujaf-368	145	3	560	560	NUM
gujaf-368	145	4	560	560	NUM
gujaf-368	145	5	560	560	NUM
gujaf-368	145	6	0	0	NUM
gujaf-368	145	7	source	source	NOUN
gujaf-368	145	8	:	:	PUNCT
gujaf-368	145	9	authors	author	NOUN
gujaf-368	145	10	computation	computation	NOUN
gujaf-368	145	11	(	(	PUNCT
gujaf-368	145	12	2025	2025	NUM
gujaf-368	145	13	)	)	PUNCT
gujaf-368	145	14	the	the	DET
gujaf-368	145	15	results	result	NOUN
gujaf-368	145	16	in	in	ADP
gujaf-368	145	17	table	table	NOUN
gujaf-368	145	18	2	2	NUM
gujaf-368	145	19	show	show	VERB
gujaf-368	145	20	that	that	SCONJ
gujaf-368	145	21	the	the	DET
gujaf-368	145	22	correlation	correlation	NOUN
gujaf-368	145	23	between	between	ADP
gujaf-368	145	24	roa	roa	PROPN
gujaf-368	145	25	and	and	CCONJ
gujaf-368	145	26	both	both	DET
gujaf-368	145	27	the	the	DET
gujaf-368	145	28	floating	float	VERB
gujaf-368	145	29	exchange	exchange	NOUN
gujaf-368	145	30	rate	rate	NOUN
gujaf-368	145	31	(	(	PUNCT
gujaf-368	145	32	fexch	fexch	NOUN
gujaf-368	145	33	)	)	PUNCT
gujaf-368	145	34	and	and	CCONJ
gujaf-368	145	35	the	the	DET
gujaf-368	145	36	pegged	peg	VERB
gujaf-368	145	37	exchange	exchange	NOUN
gujaf-368	145	38	rate	rate	NOUN
gujaf-368	145	39	(	(	PUNCT
gujaf-368	145	40	pexch	pexch	VERB
gujaf-368	145	41	)	)	PUNCT
gujaf-368	145	42	is	be	AUX
gujaf-368	145	43	negative	negative	ADJ
gujaf-368	145	44	.	.	PUNCT
gujaf-368	146	1	this	this	PRON
gujaf-368	146	2	suggests	suggest	VERB
gujaf-368	146	3	that	that	SCONJ
gujaf-368	146	4	as	as	ADP
gujaf-368	146	5	the	the	DET
gujaf-368	146	6	exchange	exchange	NOUN
gujaf-368	146	7	rates	rate	NOUN
gujaf-368	146	8	fluctuate	fluctuate	NOUN
gujaf-368	146	9	,	,	PUNCT
gujaf-368	146	10	financial	financial	ADJ
gujaf-368	146	11	performance	performance	NOUN
gujaf-368	146	12	tends	tend	VERB
gujaf-368	146	13	to	to	PART
gujaf-368	146	14	decrease	decrease	VERB
gujaf-368	146	15	,	,	PUNCT
gujaf-368	146	16	although	although	SCONJ
gujaf-368	146	17	the	the	DET
gujaf-368	146	18	correlations	correlation	NOUN
gujaf-368	146	19	are	be	AUX
gujaf-368	146	20	weak	weak	ADJ
gujaf-368	146	21	.	.	PUNCT
gujaf-368	147	1	however	however	ADV
gujaf-368	147	2	,	,	PUNCT
gujaf-368	147	3	upon	upon	SCONJ
gujaf-368	147	4	conducting	conduct	VERB
gujaf-368	147	5	the	the	DET
gujaf-368	147	6	statistical	statistical	ADJ
gujaf-368	147	7	significance	significance	NOUN
gujaf-368	147	8	test	test	NOUN
gujaf-368	147	9	(	(	PUNCT
gujaf-368	147	10	p	p	NOUN
gujaf-368	147	11	-	-	PUNCT
gujaf-368	147	12	values	value	NOUN
gujaf-368	147	13	)	)	PUNCT
gujaf-368	147	14	,	,	PUNCT
gujaf-368	147	15	it	it	PRON
gujaf-368	147	16	is	be	AUX
gujaf-368	147	17	observed	observe	VERB
gujaf-368	147	18	that	that	SCONJ
gujaf-368	147	19	these	these	DET
gujaf-368	147	20	correlations	correlation	NOUN
gujaf-368	147	21	are	be	AUX
gujaf-368	147	22	not	not	PART
gujaf-368	147	23	statistically	statistically	ADV
gujaf-368	147	24	significant	significant	ADJ
gujaf-368	147	25	(	(	PUNCT
gujaf-368	147	26	p	p	X
gujaf-368	147	27	>	>	X
gujaf-368	147	28	0.05	0.05	NUM
gujaf-368	147	29	)	)	PUNCT
gujaf-368	147	30	.	.	PUNCT
gujaf-368	148	1	consequently	consequently	ADV
gujaf-368	148	2	,	,	PUNCT
gujaf-368	148	3	the	the	DET
gujaf-368	148	4	researchers	researcher	NOUN
gujaf-368	148	5	do	do	AUX
gujaf-368	148	6	not	not	PART
gujaf-368	148	7	find	find	VERB
gujaf-368	148	8	sufficient	sufficient	ADJ
gujaf-368	148	9	evidence	evidence	NOUN
gujaf-368	148	10	to	to	PART
gujaf-368	148	11	support	support	VERB
gujaf-368	148	12	hypotheses	hypothesis	NOUN
gujaf-368	148	13	h01	h01	NOUN
gujaf-368	148	14	and	and	CCONJ
gujaf-368	148	15	h02	h02	NOUN
gujaf-368	148	16	,	,	PUNCT
gujaf-368	148	17	indicating	indicate	VERB
gujaf-368	148	18	that	that	SCONJ
gujaf-368	148	19	neither	neither	CCONJ
gujaf-368	148	20	the	the	DET
gujaf-368	148	21	floating	float	VERB
gujaf-368	148	22	nor	nor	CCONJ
gujaf-368	148	23	pegged	peg	VERB
gujaf-368	148	24	exchange	exchange	NOUN
gujaf-368	148	25	rates	rate	NOUN
gujaf-368	148	26	significantly	significantly	ADV
gujaf-368	148	27	impact	impact	VERB
gujaf-368	148	28	the	the	DET
gujaf-368	148	29	financial	financial	ADJ
gujaf-368	148	30	performance	performance	NOUN
gujaf-368	148	31	of	of	ADP
gujaf-368	148	32	listed	list	VERB
gujaf-368	148	33	manufacturing	manufacturing	NOUN
gujaf-368	148	34	companies	company	NOUN
gujaf-368	148	35	in	in	ADP
gujaf-368	148	36	nigeria	nigeria	PROPN
gujaf-368	148	37	.	.	PUNCT
gujaf-368	149	1	on	on	ADP
gujaf-368	149	2	the	the	DET
gujaf-368	149	3	other	other	ADJ
gujaf-368	149	4	hand	hand	NOUN
gujaf-368	149	5	,	,	PUNCT
gujaf-368	149	6	the	the	DET
gujaf-368	149	7	correlation	correlation	NOUN
gujaf-368	149	8	coefficients	coefficient	NOUN
gujaf-368	149	9	reveal	reveal	VERB
gujaf-368	149	10	a	a	DET
gujaf-368	149	11	positive	positive	ADJ
gujaf-368	149	12	relationship	relationship	NOUN
gujaf-368	149	13	between	between	ADP
gujaf-368	149	14	financial	financial	ADJ
gujaf-368	149	15	performance	performance	NOUN
gujaf-368	149	16	(	(	PUNCT
gujaf-368	149	17	roa	roa	NOUN
gujaf-368	149	18	)	)	PUNCT
gujaf-368	149	19	and	and	CCONJ
gujaf-368	149	20	both	both	CCONJ
gujaf-368	149	21	the	the	DET
gujaf-368	149	22	bilateral	bilateral	ADJ
gujaf-368	149	23	exchange	exchange	NOUN
gujaf-368	149	24	rate	rate	NOUN
gujaf-368	149	25	(	(	PUNCT
gujaf-368	149	26	bexch	bexch	PROPN
gujaf-368	149	27	)	)	PUNCT
gujaf-368	149	28	and	and	CCONJ
gujaf-368	149	29	the	the	DET
gujaf-368	149	30	hybrid	hybrid	ADJ
gujaf-368	149	31	exchange	exchange	NOUN
gujaf-368	149	32	rate	rate	NOUN
gujaf-368	149	33	(	(	PUNCT
gujaf-368	149	34	hexch	hexch	PROPN
gujaf-368	149	35	)	)	PUNCT
gujaf-368	149	36	.	.	PUNCT
gujaf-368	150	1	this	this	PRON
gujaf-368	150	2	indicates	indicate	VERB
gujaf-368	150	3	that	that	SCONJ
gujaf-368	150	4	as	as	ADP
gujaf-368	150	5	the	the	DET
gujaf-368	150	6	bilateral	bilateral	ADJ
gujaf-368	150	7	and	and	CCONJ
gujaf-368	150	8	hybrid	hybrid	ADJ
gujaf-368	150	9	exchange	exchange	NOUN
gujaf-368	150	10	rates	rate	NOUN
gujaf-368	150	11	fluctuate	fluctuate	NOUN
gujaf-368	150	12	,	,	PUNCT
gujaf-368	150	13	financial	financial	ADJ
gujaf-368	150	14	performance	performance	NOUN
gujaf-368	150	15	tends	tend	VERB
gujaf-368	150	16	to	to	PART
gujaf-368	150	17	increase	increase	VERB
gujaf-368	150	18	,	,	PUNCT
gujaf-368	150	19	although	although	SCONJ
gujaf-368	150	20	the	the	DET
gujaf-368	150	21	correlations	correlation	NOUN
gujaf-368	150	22	are	be	AUX
gujaf-368	150	23	again	again	ADV
gujaf-368	150	24	weak	weak	ADJ
gujaf-368	150	25	.	.	PUNCT
gujaf-368	151	1	importantly	importantly	ADV
gujaf-368	151	2	,	,	PUNCT
gujaf-368	151	3	these	these	DET
gujaf-368	151	4	correlations	correlation	NOUN
gujaf-368	151	5	are	be	AUX
gujaf-368	151	6	statistically	statistically	ADV
gujaf-368	151	7	significant	significant	ADJ
gujaf-368	151	8	(	(	PUNCT
gujaf-368	151	9	p	p	X
gujaf-368	151	10	<	<	X
gujaf-368	151	11	0.05	0.05	NUM
gujaf-368	151	12	)	)	PUNCT
gujaf-368	151	13	,	,	PUNCT
gujaf-368	151	14	suggesting	suggest	VERB
gujaf-368	151	15	that	that	SCONJ
gujaf-368	151	16	there	there	PRON
gujaf-368	151	17	is	be	VERB
gujaf-368	151	18	a	a	DET
gujaf-368	151	19	significant	significant	ADJ
gujaf-368	151	20	relationship	relationship	NOUN
gujaf-368	151	21	between	between	ADP
gujaf-368	151	22	bilateral	bilateral	ADJ
gujaf-368	151	23	and	and	CCONJ
gujaf-368	151	24	hybrid	hybrid	ADJ
gujaf-368	151	25	exchange	exchange	NOUN
gujaf-368	151	26	rates	rate	NOUN
gujaf-368	151	27	and	and	CCONJ
gujaf-368	151	28	financial	financial	ADJ
gujaf-368	151	29	performance	performance	NOUN
gujaf-368	151	30	.	.	PUNCT
gujaf-368	152	1	as	as	ADP
gujaf-368	152	2	a	a	DET
gujaf-368	152	3	result	result	NOUN
gujaf-368	152	4	,	,	PUNCT
gujaf-368	152	5	the	the	DET
gujaf-368	152	6	researchers	researcher	NOUN
gujaf-368	152	7	find	find	VERB
gujaf-368	152	8	evidence	evidence	NOUN
gujaf-368	152	9	to	to	PART
gujaf-368	152	10	support	support	VERB
gujaf-368	152	11	hypotheses	hypothesis	NOUN
gujaf-368	152	12	h03	h03	NOUN
gujaf-368	152	13	and	and	CCONJ
gujaf-368	152	14	h04	h04	NOUN
gujaf-368	152	15	,	,	PUNCT
gujaf-368	152	16	indicating	indicate	VERB
gujaf-368	152	17	that	that	SCONJ
gujaf-368	152	18	the	the	DET
gujaf-368	152	19	bilateral	bilateral	ADJ
gujaf-368	152	20	and	and	CCONJ
gujaf-368	152	21	hybrid	hybrid	ADJ
gujaf-368	152	22	exchange	exchange	NOUN
gujaf-368	152	23	rates	rate	NOUN
gujaf-368	152	24	do	do	AUX
gujaf-368	152	25	have	have	VERB
gujaf-368	152	26	a	a	DET
gujaf-368	152	27	significant	significant	ADJ
gujaf-368	152	28	effect	effect	NOUN
gujaf-368	152	29	on	on	ADP
gujaf-368	152	30	the	the	DET
gujaf-368	152	31	financial	financial	ADJ
gujaf-368	152	32	performance	performance	NOUN
gujaf-368	152	33	of	of	ADP
gujaf-368	152	34	listed	list	VERB
gujaf-368	152	35	manufacturing	manufacturing	NOUN
gujaf-368	152	36	companies	company	NOUN
gujaf-368	152	37	in	in	ADP
gujaf-368	152	38	nigeria	nigeria	PROPN
gujaf-368	152	39	.	.	PUNCT
gujaf-368	153	1	however	however	ADV
gujaf-368	153	2	,	,	PUNCT
gujaf-368	153	3	it	it	PRON
gujaf-368	153	4	is	be	AUX
gujaf-368	153	5	crucial	crucial	ADJ
gujaf-368	153	6	to	to	PART
gujaf-368	153	7	remember	remember	VERB
gujaf-368	153	8	that	that	DET
gujaf-368	153	9	correlation	correlation	NOUN
gujaf-368	153	10	does	do	AUX
gujaf-368	153	11	not	not	PART
gujaf-368	153	12	imply	imply	VERB
gujaf-368	153	13	causation	causation	NOUN
gujaf-368	153	14	,	,	PUNCT
gujaf-368	153	15	and	and	CCONJ
gujaf-368	153	16	further	further	ADJ
gujaf-368	153	17	investigations	investigation	NOUN
gujaf-368	153	18	,	,	PUNCT
gujaf-368	153	19	such	such	ADJ
gujaf-368	153	20	as	as	ADP
gujaf-368	153	21	regression	regression	NOUN
gujaf-368	153	22	analysis	analysis	NOUN
gujaf-368	153	23	,	,	PUNCT
gujaf-368	153	24	are	be	AUX
gujaf-368	153	25	required	require	VERB
gujaf-368	153	26	to	to	PART
gujaf-368	153	27	establish	establish	VERB
gujaf-368	153	28	any	any	DET
gujaf-368	153	29	causal	causal	ADJ
gujaf-368	153	30	relationships	relationship	NOUN
gujaf-368	153	31	between	between	ADP
gujaf-368	153	32	the	the	DET
gujaf-368	153	33	variables	variable	NOUN
gujaf-368	153	34	under	under	ADP
gujaf-368	153	35	examination	examination	NOUN
gujaf-368	153	36	.	.	PUNCT
gujaf-368	154	1	gusau	gusau	PROPN
gujaf-368	154	2	journal	journal	PROPN
gujaf-368	154	3	of	of	ADP
gujaf-368	154	4	accounting	accounting	NOUN
gujaf-368	154	5	and	and	CCONJ
gujaf-368	154	6	finance	finance	NOUN
gujaf-368	154	7	,	,	PUNCT
gujaf-368	154	8	vol.6	vol.6	PROPN
gujaf-368	154	9	,	,	PUNCT
gujaf-368	154	10	issue	issue	NOUN
gujaf-368	154	11	1	1	NUM
gujaf-368	154	12	,	,	PUNCT
gujaf-368	154	13	april	april	PROPN
gujaf-368	154	14	,	,	PUNCT
gujaf-368	154	15	2025	2025	NUM
gujaf-368	154	16	73	73	NUM
gujaf-368	154	17	regression	regression	NOUN
gujaf-368	154	18	analysis	analysis	NOUN
gujaf-368	154	19	model	model	NOUN
gujaf-368	154	20	summary	summary	NOUN
gujaf-368	154	21	table	table	NOUN
gujaf-368	154	22	3	3	NUM
gujaf-368	154	23	model	model	NOUN
gujaf-368	154	24	summary	summary	NOUN
gujaf-368	154	25	model	model	NOUN
gujaf-368	154	26	r	r	PROPN
gujaf-368	154	27	r	r	NOUN
gujaf-368	154	28	square	square	ADJ
gujaf-368	154	29	adjusted	adjust	VERB
gujaf-368	154	30	r	r	NOUN
gujaf-368	154	31	square	square	ADJ
gujaf-368	154	32	std	std	NOUN
gujaf-368	154	33	.	.	PUNCT
gujaf-368	155	1	error	error	NOUN
gujaf-368	155	2	of	of	ADP
gujaf-368	155	3	the	the	DET
gujaf-368	155	4	estimate	estimate	NOUN
gujaf-368	155	5	1	1	NUM
gujaf-368	155	6	.792a	.792a	PROPN
gujaf-368	155	7	.722	.722	NUM
gujaf-368	155	8	.735	.735	NUM
gujaf-368	156	1	.12617	.12617	PRON
gujaf-368	156	2	a.	a.	NOUN
gujaf-368	156	3	predictors	predictor	NOUN
gujaf-368	156	4	:	:	PUNCT
gujaf-368	156	5	(	(	PUNCT
gujaf-368	156	6	constant	constant	ADJ
gujaf-368	156	7	)	)	PUNCT
gujaf-368	156	8	,	,	PUNCT
gujaf-368	156	9	fexch	fexch	NOUN
gujaf-368	156	10	,	,	PUNCT
gujaf-368	156	11	pexchh	pexchh	ADJ
gujaf-368	156	12	,	,	PUNCT
gujaf-368	156	13	bexch	bexch	NOUN
gujaf-368	156	14	and	and	CCONJ
gujaf-368	156	15	hexch	hexch	PROPN
gujaf-368	156	16	source	source	NOUN
gujaf-368	156	17	:	:	PUNCT
gujaf-368	156	18	authors	author	NOUN
gujaf-368	156	19	computation	computation	NOUN
gujaf-368	156	20	(	(	PUNCT
gujaf-368	156	21	2025	2025	NUM
gujaf-368	156	22	)	)	PUNCT
gujaf-368	156	23	table	table	NOUN
gujaf-368	156	24	3	3	NUM
gujaf-368	156	25	,	,	PUNCT
gujaf-368	156	26	the	the	DET
gujaf-368	156	27	model	model	NOUN
gujaf-368	156	28	summary	summary	NOUN
gujaf-368	156	29	,	,	PUNCT
gujaf-368	156	30	informs	inform	VERB
gujaf-368	156	31	us	we	PRON
gujaf-368	156	32	about	about	ADP
gujaf-368	156	33	the	the	DET
gujaf-368	156	34	goodness	goodness	NOUN
gujaf-368	156	35	of	of	ADP
gujaf-368	156	36	fit	fit	NOUN
gujaf-368	156	37	of	of	ADP
gujaf-368	156	38	the	the	DET
gujaf-368	156	39	regression	regression	NOUN
gujaf-368	156	40	model	model	NOUN
gujaf-368	156	41	.	.	PUNCT
gujaf-368	157	1	the	the	DET
gujaf-368	157	2	r	r	NOUN
gujaf-368	157	3	-	-	PUNCT
gujaf-368	157	4	square	square	ADJ
gujaf-368	157	5	value	value	NOUN
gujaf-368	157	6	of	of	ADP
gujaf-368	157	7	0.722	0.722	NUM
gujaf-368	157	8	indicates	indicate	VERB
gujaf-368	157	9	that	that	SCONJ
gujaf-368	157	10	approximately	approximately	ADV
gujaf-368	157	11	72.2	72.2	NUM
gujaf-368	157	12	%	%	NOUN
gujaf-368	157	13	of	of	ADP
gujaf-368	157	14	the	the	DET
gujaf-368	157	15	variation	variation	NOUN
gujaf-368	157	16	in	in	ADP
gujaf-368	157	17	financial	financial	ADJ
gujaf-368	157	18	performance	performance	NOUN
gujaf-368	157	19	(	(	PUNCT
gujaf-368	157	20	roa	roa	NOUN
gujaf-368	157	21	)	)	PUNCT
gujaf-368	157	22	can	can	AUX
gujaf-368	157	23	be	be	AUX
gujaf-368	157	24	explained	explain	VERB
gujaf-368	157	25	by	by	ADP
gujaf-368	157	26	the	the	DET
gujaf-368	157	27	combination	combination	NOUN
gujaf-368	157	28	of	of	ADP
gujaf-368	157	29	the	the	DET
gujaf-368	157	30	independent	independent	ADJ
gujaf-368	157	31	variables	variable	NOUN
gujaf-368	157	32	(	(	PUNCT
gujaf-368	157	33	fexch	fexch	NOUN
gujaf-368	157	34	,	,	PUNCT
gujaf-368	157	35	pexch	pexch	VERB
gujaf-368	157	36	,	,	PUNCT
gujaf-368	157	37	bexch	bexch	NOUN
gujaf-368	157	38	,	,	PUNCT
gujaf-368	157	39	and	and	CCONJ
gujaf-368	157	40	hexch	hexch	NOUN
gujaf-368	157	41	)	)	PUNCT
gujaf-368	157	42	.	.	PUNCT
gujaf-368	158	1	this	this	PRON
gujaf-368	158	2	indicates	indicate	VERB
gujaf-368	158	3	a	a	DET
gujaf-368	158	4	relatively	relatively	ADV
gujaf-368	158	5	strong	strong	ADJ
gujaf-368	158	6	fit	fit	NOUN
gujaf-368	158	7	of	of	ADP
gujaf-368	158	8	the	the	DET
gujaf-368	158	9	model	model	NOUN
gujaf-368	158	10	,	,	PUNCT
gujaf-368	158	11	suggesting	suggest	VERB
gujaf-368	158	12	that	that	SCONJ
gujaf-368	158	13	the	the	DET
gujaf-368	158	14	selected	select	VERB
gujaf-368	158	15	variables	variable	NOUN
gujaf-368	158	16	collectively	collectively	ADV
gujaf-368	158	17	contribute	contribute	VERB
gujaf-368	158	18	to	to	ADP
gujaf-368	158	19	explaining	explain	VERB
gujaf-368	158	20	the	the	DET
gujaf-368	158	21	changes	change	NOUN
gujaf-368	158	22	in	in	ADP
gujaf-368	158	23	roa	roa	PROPN
gujaf-368	158	24	.	.	PUNCT
gujaf-368	159	1	however	however	ADV
gujaf-368	159	2	,	,	PUNCT
gujaf-368	159	3	the	the	DET
gujaf-368	159	4	remaining	remain	VERB
gujaf-368	159	5	27.8	27.8	NUM
gujaf-368	159	6	%	%	NOUN
gujaf-368	159	7	of	of	ADP
gujaf-368	159	8	the	the	DET
gujaf-368	159	9	variation	variation	NOUN
gujaf-368	159	10	in	in	ADP
gujaf-368	159	11	financial	financial	ADJ
gujaf-368	159	12	performance	performance	NOUN
gujaf-368	159	13	(	(	PUNCT
gujaf-368	159	14	roa	roa	NOUN
gujaf-368	159	15	)	)	PUNCT
gujaf-368	159	16	is	be	AUX
gujaf-368	159	17	not	not	PART
gujaf-368	159	18	covered	cover	VERB
gujaf-368	159	19	in	in	ADP
gujaf-368	159	20	the	the	DET
gujaf-368	159	21	model	model	NOUN
gujaf-368	159	22	used	use	VERB
gujaf-368	159	23	in	in	ADP
gujaf-368	159	24	this	this	DET
gujaf-368	159	25	study	study	NOUN
gujaf-368	159	26	.	.	PUNCT
gujaf-368	160	1	this	this	PRON
gujaf-368	160	2	implies	imply	VERB
gujaf-368	160	3	that	that	SCONJ
gujaf-368	160	4	the	the	DET
gujaf-368	160	5	remaining	remain	VERB
gujaf-368	160	6	variations	variation	NOUN
gujaf-368	160	7	can	can	AUX
gujaf-368	160	8	be	be	AUX
gujaf-368	160	9	attributable	attributable	ADJ
gujaf-368	160	10	to	to	ADP
gujaf-368	160	11	other	other	ADJ
gujaf-368	160	12	determinants	determinant	NOUN
gujaf-368	160	13	of	of	ADP
gujaf-368	160	14	exchange	exchange	NOUN
gujaf-368	160	15	rate	rate	NOUN
gujaf-368	160	16	fluctuation	fluctuation	NOUN
gujaf-368	160	17	not	not	PART
gujaf-368	160	18	used	use	VERB
gujaf-368	160	19	in	in	ADP
gujaf-368	160	20	this	this	DET
gujaf-368	160	21	study	study	NOUN
gujaf-368	160	22	.	.	PUNCT
gujaf-368	161	1	anova	anova	PROPN
gujaf-368	161	2	table	table	NOUN
gujaf-368	161	3	4	4	NUM
gujaf-368	161	4	anovaa	anovaa	PROPN
gujaf-368	161	5	model	model	NOUN
gujaf-368	161	6	sum	sum	NOUN
gujaf-368	161	7	of	of	ADP
gujaf-368	161	8	squares	square	NOUN
gujaf-368	161	9	df	df	PROPN
gujaf-368	161	10	mean	mean	PROPN
gujaf-368	161	11	square	square	PROPN
gujaf-368	161	12	f	f	PROPN
gujaf-368	161	13	sig	sig	PROPN
gujaf-368	161	14	.	.	PROPN
gujaf-368	162	1	1	1	NUM
gujaf-368	162	2	regression	regression	NOUN
gujaf-368	162	3	7.986	7.986	NUM
gujaf-368	162	4	4	4	NUM
gujaf-368	162	5	2.603	2.603	NUM
gujaf-368	162	6	10.847	10.847	NUM
gujaf-368	162	7	.000b	.000b	PROPN
gujaf-368	162	8	residual	residual	ADJ
gujaf-368	162	9	31.707	31.707	NUM
gujaf-368	162	10	297	297	NUM
gujaf-368	162	11	.318	.318	NUM
gujaf-368	162	12	total	total	PROPN
gujaf-368	162	13	39.693	39.693	NUM
gujaf-368	162	14	301	301	NUM
gujaf-368	162	15	a.	a.	NOUN
gujaf-368	162	16	dependent	dependent	ADJ
gujaf-368	162	17	variable	variable	NOUN
gujaf-368	162	18	:	:	PUNCT
gujaf-368	162	19	roa	roa	PROPN
gujaf-368	162	20	b.	b.	PROPN
gujaf-368	162	21	predictors	predictor	NOUN
gujaf-368	162	22	:	:	PUNCT
gujaf-368	162	23	(	(	PUNCT
gujaf-368	162	24	constant	constant	ADJ
gujaf-368	162	25	)	)	PUNCT
gujaf-368	162	26	,	,	PUNCT
gujaf-368	162	27	fexch	fexch	NOUN
gujaf-368	162	28	,	,	PUNCT
gujaf-368	162	29	pexchh	pexchh	ADJ
gujaf-368	162	30	,	,	PUNCT
gujaf-368	162	31	bexch	bexch	NOUN
gujaf-368	162	32	and	and	CCONJ
gujaf-368	162	33	hexch	hexch	PROPN
gujaf-368	162	34	source	source	NOUN
gujaf-368	162	35	:	:	PUNCT
gujaf-368	162	36	authors	author	NOUN
gujaf-368	162	37	computation	computation	NOUN
gujaf-368	162	38	(	(	PUNCT
gujaf-368	162	39	2025	2025	NUM
gujaf-368	162	40	)	)	PUNCT
gujaf-368	162	41	the	the	DET
gujaf-368	162	42	anova	anova	PROPN
gujaf-368	162	43	table	table	NOUN
gujaf-368	162	44	(	(	PUNCT
gujaf-368	162	45	table	table	NOUN
gujaf-368	162	46	4	4	NUM
gujaf-368	162	47	)	)	PUNCT
gujaf-368	162	48	further	far	ADV
gujaf-368	162	49	validates	validate	VERB
gujaf-368	162	50	the	the	DET
gujaf-368	162	51	significance	significance	NOUN
gujaf-368	162	52	of	of	ADP
gujaf-368	162	53	the	the	DET
gujaf-368	162	54	regression	regression	NOUN
gujaf-368	162	55	model	model	NOUN
gujaf-368	162	56	.	.	PUNCT
gujaf-368	163	1	the	the	DET
gujaf-368	163	2	fstatistic	fstatistic	NOUN
gujaf-368	163	3	of	of	ADP
gujaf-368	163	4	10.847	10.847	NUM
gujaf-368	163	5	with	with	ADP
gujaf-368	163	6	a	a	DET
gujaf-368	163	7	corresponding	corresponding	ADJ
gujaf-368	163	8	p	p	NOUN
gujaf-368	163	9	-	-	PUNCT
gujaf-368	163	10	value	value	NOUN
gujaf-368	163	11	of	of	ADP
gujaf-368	163	12	0.000	0.000	NUM
gujaf-368	163	13	indicates	indicate	VERB
gujaf-368	163	14	that	that	SCONJ
gujaf-368	163	15	the	the	DET
gujaf-368	163	16	overall	overall	ADJ
gujaf-368	163	17	relationship	relationship	NOUN
gujaf-368	163	18	between	between	ADP
gujaf-368	163	19	the	the	DET
gujaf-368	163	20	independent	independent	ADJ
gujaf-368	163	21	variables	variable	NOUN
gujaf-368	163	22	and	and	CCONJ
gujaf-368	163	23	the	the	DET
gujaf-368	163	24	dependent	dependent	ADJ
gujaf-368	163	25	variable	variable	NOUN
gujaf-368	163	26	(	(	PUNCT
gujaf-368	163	27	roa	roa	NOUN
gujaf-368	163	28	)	)	PUNCT
gujaf-368	163	29	is	be	AUX
gujaf-368	163	30	statistically	statistically	ADV
gujaf-368	163	31	significant	significant	ADJ
gujaf-368	163	32	at	at	ADP
gujaf-368	163	33	the	the	DET
gujaf-368	163	34	0.05	0.05	NUM
gujaf-368	163	35	level	level	NOUN
gujaf-368	163	36	.	.	PUNCT
gujaf-368	164	1	in	in	ADP
gujaf-368	164	2	other	other	ADJ
gujaf-368	164	3	words	word	NOUN
gujaf-368	164	4	,	,	PUNCT
gujaf-368	164	5	the	the	DET
gujaf-368	164	6	combination	combination	NOUN
gujaf-368	164	7	of	of	ADP
gujaf-368	164	8	exchange	exchange	NOUN
gujaf-368	164	9	rates	rate	NOUN
gujaf-368	164	10	(	(	PUNCT
gujaf-368	164	11	fexch	fexch	NOUN
gujaf-368	164	12	,	,	PUNCT
gujaf-368	164	13	pexch	pexch	VERB
gujaf-368	164	14	,	,	PUNCT
gujaf-368	164	15	bexch	bexch	NOUN
gujaf-368	164	16	,	,	PUNCT
gujaf-368	164	17	and	and	CCONJ
gujaf-368	164	18	hexch	hexch	NOUN
gujaf-368	164	19	)	)	PUNCT
gujaf-368	164	20	significantly	significantly	ADV
gujaf-368	164	21	influences	influence	VERB
gujaf-368	164	22	the	the	DET
gujaf-368	164	23	financial	financial	ADJ
gujaf-368	164	24	performance	performance	NOUN
gujaf-368	164	25	of	of	ADP
gujaf-368	164	26	listed	list	VERB
gujaf-368	164	27	manufacturing	manufacturing	NOUN
gujaf-368	164	28	companies	company	NOUN
gujaf-368	164	29	in	in	ADP
gujaf-368	164	30	nigeria	nigeria	PROPN
gujaf-368	164	31	.	.	PUNCT
gujaf-368	165	1	gusau	gusau	PROPN
gujaf-368	165	2	journal	journal	PROPN
gujaf-368	165	3	of	of	ADP
gujaf-368	165	4	accounting	accounting	NOUN
gujaf-368	165	5	and	and	CCONJ
gujaf-368	165	6	finance	finance	NOUN
gujaf-368	165	7	,	,	PUNCT
gujaf-368	165	8	vol.6	vol.6	PROPN
gujaf-368	165	9	,	,	PUNCT
gujaf-368	165	10	issue	issue	NOUN
gujaf-368	165	11	1	1	NUM
gujaf-368	165	12	,	,	PUNCT
gujaf-368	165	13	april	april	PROPN
gujaf-368	165	14	,	,	PUNCT
gujaf-368	165	15	2025	2025	NUM
gujaf-368	165	16	74	74	NUM
gujaf-368	165	17	regression	regression	NOUN
gujaf-368	165	18	result	result	NOUN
gujaf-368	165	19	table	table	NOUN
gujaf-368	165	20	5	5	NUM
gujaf-368	165	21	coefficients	coefficient	NOUN
gujaf-368	165	22	model	model	NOUN
gujaf-368	165	23	unstandardized	unstandardized	ADJ
gujaf-368	165	24	coefficients	coefficient	NOUN
gujaf-368	165	25	standardized	standardize	VERB
gujaf-368	165	26	coefficients	coefficient	NOUN
gujaf-368	165	27	t	t	PROPN
gujaf-368	165	28	sig	sig	PROPN
gujaf-368	165	29	.	.	PUNCT
gujaf-368	166	1	b	b	X
gujaf-368	166	2	std	std	PROPN
gujaf-368	166	3	.	.	NOUN
gujaf-368	166	4	error	error	NOUN
gujaf-368	166	5	beta	beta	NOUN
gujaf-368	166	6	1	1	NUM
gujaf-368	166	7	(	(	PUNCT
gujaf-368	166	8	constant	constant	ADJ
gujaf-368	166	9	)	)	PUNCT
gujaf-368	166	10	.294	.294	NUM
gujaf-368	166	11	.088	.088	NUM
gujaf-368	166	12	3.343	3.343	NUM
gujaf-368	166	13	.000	.000	NUM
gujaf-368	166	14	fexch	fexch	NOUN
gujaf-368	166	15	.112	.112	NUM
gujaf-368	166	16	.069	.069	NUM
gujaf-368	166	17	.168	.168	NUM
gujaf-368	166	18	1.617	1.617	NUM
gujaf-368	166	19	.031	.031	NUM
gujaf-368	166	20	pexch	pexch	PROPN
gujaf-368	166	21	.074	.074	NUM
gujaf-368	166	22	.028	.028	NUM
gujaf-368	166	23	.279	.279	NUM
gujaf-368	166	24	2.667	2.667	NUM
gujaf-368	166	25	.001	.001	NUM
gujaf-368	166	26	bexch	bexch	PROPN
gujaf-368	166	27	.262	.262	NUM
gujaf-368	166	28	.072	.072	NUM
gujaf-368	166	29	.392	.392	NUM
gujaf-368	166	30	3.638	3.638	NUM
gujaf-368	166	31	.000	.000	NUM
gujaf-368	166	32	hexch	hexch	PROPN
gujaf-368	166	33	.034	.034	NUM
gujaf-368	166	34	.010	.010	NUM
gujaf-368	166	35	.372	.372	NUM
gujaf-368	166	36	3.578	3.578	NUM
gujaf-368	166	37	.000	.000	NUM
gujaf-368	166	38	a.	a.	NOUN
gujaf-368	166	39	dependent	dependent	ADJ
gujaf-368	166	40	variable	variable	NOUN
gujaf-368	166	41	:	:	PUNCT
gujaf-368	166	42	roa	roa	PROPN
gujaf-368	166	43	source	source	NOUN
gujaf-368	166	44	:	:	PUNCT
gujaf-368	166	45	authors	author	NOUN
gujaf-368	166	46	computation	computation	NOUN
gujaf-368	166	47	(	(	PUNCT
gujaf-368	166	48	2025	2025	NUM
gujaf-368	166	49	)	)	PUNCT
gujaf-368	166	50	from	from	ADP
gujaf-368	166	51	table	table	NOUN
gujaf-368	166	52	5	5	NUM
gujaf-368	166	53	,	,	PUNCT
gujaf-368	166	54	the	the	DET
gujaf-368	166	55	coefficients	coefficient	NOUN
gujaf-368	166	56	table	table	NOUN
gujaf-368	166	57	,	,	PUNCT
gujaf-368	166	58	we	we	PRON
gujaf-368	166	59	can	can	AUX
gujaf-368	166	60	interpret	interpret	VERB
gujaf-368	166	61	the	the	DET
gujaf-368	166	62	impact	impact	NOUN
gujaf-368	166	63	of	of	ADP
gujaf-368	166	64	each	each	DET
gujaf-368	166	65	independent	independent	ADJ
gujaf-368	166	66	variable	variable	NOUN
gujaf-368	166	67	on	on	ADP
gujaf-368	166	68	financial	financial	ADJ
gujaf-368	166	69	performance	performance	NOUN
gujaf-368	166	70	(	(	PUNCT
gujaf-368	166	71	roa	roa	PROPN
gujaf-368	166	72	)	)	PUNCT
gujaf-368	166	73	.	.	PUNCT
gujaf-368	167	1	the	the	DET
gujaf-368	167	2	constant	constant	ADJ
gujaf-368	167	3	coefficient	coefficient	NOUN
gujaf-368	167	4	(	(	PUNCT
gujaf-368	167	5	3.343	3.343	NUM
gujaf-368	167	6	)	)	PUNCT
gujaf-368	167	7	represents	represent	VERB
gujaf-368	167	8	the	the	DET
gujaf-368	167	9	expected	expect	VERB
gujaf-368	167	10	value	value	NOUN
gujaf-368	167	11	of	of	ADP
gujaf-368	167	12	roa	roa	NOUN
gujaf-368	167	13	when	when	SCONJ
gujaf-368	167	14	all	all	DET
gujaf-368	167	15	exchange	exchange	NOUN
gujaf-368	167	16	rates	rate	NOUN
gujaf-368	167	17	are	be	AUX
gujaf-368	167	18	zero	zero	NUM
gujaf-368	167	19	.	.	PUNCT
gujaf-368	168	1	in	in	ADP
gujaf-368	168	2	summary	summary	NOUN
gujaf-368	168	3	,	,	PUNCT
gujaf-368	168	4	the	the	DET
gujaf-368	168	5	regression	regression	NOUN
gujaf-368	168	6	analysis	analysis	NOUN
gujaf-368	168	7	demonstrates	demonstrate	VERB
gujaf-368	168	8	that	that	SCONJ
gujaf-368	168	9	all	all	DET
gujaf-368	168	10	the	the	DET
gujaf-368	168	11	proxies	proxy	NOUN
gujaf-368	168	12	of	of	ADP
gujaf-368	168	13	exchange	exchange	NOUN
gujaf-368	168	14	rates	rate	NOUN
gujaf-368	168	15	used	use	VERB
gujaf-368	168	16	in	in	ADP
gujaf-368	168	17	this	this	DET
gujaf-368	168	18	study	study	NOUN
gujaf-368	168	19	have	have	VERB
gujaf-368	168	20	statistically	statistically	ADV
gujaf-368	168	21	significant	significant	ADJ
gujaf-368	168	22	positive	positive	ADJ
gujaf-368	168	23	effects	effect	NOUN
gujaf-368	168	24	on	on	ADP
gujaf-368	168	25	the	the	DET
gujaf-368	168	26	financial	financial	ADJ
gujaf-368	168	27	performance	performance	NOUN
gujaf-368	168	28	of	of	ADP
gujaf-368	168	29	listed	list	VERB
gujaf-368	168	30	manufacturing	manufacturing	NOUN
gujaf-368	168	31	companies	company	NOUN
gujaf-368	168	32	in	in	ADP
gujaf-368	168	33	nigeria	nigeria	PROPN
gujaf-368	168	34	.	.	PUNCT
gujaf-368	169	1	however	however	ADV
gujaf-368	169	2	,	,	PUNCT
gujaf-368	169	3	as	as	ADP
gujaf-368	169	4	with	with	ADP
gujaf-368	169	5	any	any	DET
gujaf-368	169	6	analysis	analysis	NOUN
gujaf-368	169	7	,	,	PUNCT
gujaf-368	169	8	it	it	PRON
gujaf-368	169	9	is	be	AUX
gujaf-368	169	10	crucial	crucial	ADJ
gujaf-368	169	11	to	to	PART
gujaf-368	169	12	remember	remember	VERB
gujaf-368	169	13	that	that	SCONJ
gujaf-368	169	14	other	other	ADJ
gujaf-368	169	15	factors	factor	NOUN
gujaf-368	169	16	might	might	AUX
gujaf-368	169	17	also	also	ADV
gujaf-368	169	18	contribute	contribute	VERB
gujaf-368	169	19	to	to	ADP
gujaf-368	169	20	the	the	DET
gujaf-368	169	21	observed	observed	ADJ
gujaf-368	169	22	relationships	relationship	NOUN
gujaf-368	169	23	.	.	PUNCT
gujaf-368	170	1	further	further	ADJ
gujaf-368	170	2	explanation	explanation	NOUN
gujaf-368	170	3	and	and	CCONJ
gujaf-368	170	4	interpretation	interpretation	NOUN
gujaf-368	170	5	of	of	ADP
gujaf-368	170	6	each	each	PRON
gujaf-368	170	7	of	of	ADP
gujaf-368	170	8	the	the	DET
gujaf-368	170	9	formulated	formulate	VERB
gujaf-368	170	10	hypotheses	hypothesis	NOUN
gujaf-368	170	11	as	as	SCONJ
gujaf-368	170	12	shown	show	VERB
gujaf-368	170	13	below	below	ADP
gujaf-368	170	14	in	in	ADP
gujaf-368	170	15	the	the	DET
gujaf-368	170	16	next	next	ADJ
gujaf-368	170	17	section	section	NOUN
gujaf-368	170	18	of	of	ADP
gujaf-368	170	19	this	this	DET
gujaf-368	170	20	chapter	chapter	NOUN
gujaf-368	170	21	,	,	PUNCT
gujaf-368	170	22	are	be	AUX
gujaf-368	170	23	therefore	therefore	ADV
gujaf-368	170	24	necessary	necessary	ADJ
gujaf-368	170	25	to	to	PART
gujaf-368	170	26	deepen	deepen	VERB
gujaf-368	170	27	our	our	PRON
gujaf-368	170	28	understanding	understanding	NOUN
gujaf-368	170	29	of	of	ADP
gujaf-368	170	30	the	the	DET
gujaf-368	170	31	complexities	complexity	NOUN
gujaf-368	170	32	involved	involve	VERB
gujaf-368	170	33	in	in	ADP
gujaf-368	170	34	the	the	DET
gujaf-368	170	35	relationship	relationship	NOUN
gujaf-368	170	36	between	between	ADP
gujaf-368	170	37	exchange	exchange	NOUN
gujaf-368	170	38	rates	rate	NOUN
gujaf-368	170	39	and	and	CCONJ
gujaf-368	170	40	financial	financial	ADJ
gujaf-368	170	41	performance	performance	NOUN
gujaf-368	170	42	in	in	ADP
gujaf-368	170	43	the	the	DET
gujaf-368	170	44	nigerian	nigerian	ADJ
gujaf-368	170	45	manufacturing	manufacturing	NOUN
gujaf-368	170	46	sector	sector	NOUN
gujaf-368	170	47	.	.	PUNCT
gujaf-368	171	1	discussion	discussion	NOUN
gujaf-368	171	2	of	of	ADP
gujaf-368	171	3	findings	finding	NOUN
gujaf-368	171	4	finding	find	VERB
gujaf-368	171	5	out	out	ADP
gujaf-368	171	6	how	how	SCONJ
gujaf-368	171	7	the	the	DET
gujaf-368	171	8	floating	float	VERB
gujaf-368	171	9	exchange	exchange	NOUN
gujaf-368	171	10	rate	rate	NOUN
gujaf-368	171	11	affected	affect	VERB
gujaf-368	171	12	the	the	DET
gujaf-368	171	13	financial	financial	ADJ
gujaf-368	171	14	performance	performance	NOUN
gujaf-368	171	15	of	of	ADP
gujaf-368	171	16	nigerianlisted	nigerianliste	VERB
gujaf-368	171	17	manufacturing	manufacturing	NOUN
gujaf-368	171	18	companies	company	NOUN
gujaf-368	171	19	was	be	AUX
gujaf-368	171	20	the	the	DET
gujaf-368	171	21	first	first	ADJ
gujaf-368	171	22	hypothesis	hypothesis	NOUN
gujaf-368	171	23	of	of	ADP
gujaf-368	171	24	this	this	DET
gujaf-368	171	25	study	study	NOUN
gujaf-368	171	26	.	.	PUNCT
gujaf-368	172	1	the	the	DET
gujaf-368	172	2	results	result	NOUN
gujaf-368	172	3	showed	show	VERB
gujaf-368	172	4	a	a	DET
gujaf-368	172	5	strong	strong	ADJ
gujaf-368	172	6	and	and	CCONJ
gujaf-368	172	7	favourable	favourable	ADJ
gujaf-368	172	8	correlation	correlation	NOUN
gujaf-368	172	9	between	between	ADP
gujaf-368	172	10	financial	financial	ADJ
gujaf-368	172	11	performance	performance	NOUN
gujaf-368	172	12	and	and	CCONJ
gujaf-368	172	13	floating	float	VERB
gujaf-368	172	14	exchange	exchange	NOUN
gujaf-368	172	15	rates	rate	NOUN
gujaf-368	172	16	and	and	CCONJ
gujaf-368	172	17	the	the	DET
gujaf-368	172	18	regression	regression	NOUN
gujaf-368	172	19	result	result	NOUN
gujaf-368	172	20	also	also	ADV
gujaf-368	172	21	showed	show	VERB
gujaf-368	172	22	that	that	SCONJ
gujaf-368	172	23	it	it	PRON
gujaf-368	172	24	is	be	AUX
gujaf-368	172	25	statistically	statistically	ADV
gujaf-368	172	26	significant	significant	ADJ
gujaf-368	172	27	.	.	PUNCT
gujaf-368	173	1	this	this	PRON
gujaf-368	173	2	implies	imply	VERB
gujaf-368	173	3	that	that	SCONJ
gujaf-368	173	4	these	these	DET
gujaf-368	173	5	enterprises	enterprise	NOUN
gujaf-368	173	6	'	'	PART
gujaf-368	173	7	financial	financial	ADJ
gujaf-368	173	8	performance	performance	NOUN
gujaf-368	173	9	and	and	CCONJ
gujaf-368	173	10	the	the	DET
gujaf-368	173	11	manufacturing	manufacturing	NOUN
gujaf-368	173	12	sector	sector	NOUN
gujaf-368	173	13	's	's	PART
gujaf-368	173	14	competitiveness	competitiveness	NOUN
gujaf-368	173	15	are	be	AUX
gujaf-368	173	16	significantly	significantly	ADV
gujaf-368	173	17	impacted	impact	VERB
gujaf-368	173	18	by	by	ADP
gujaf-368	173	19	fluctuations	fluctuation	NOUN
gujaf-368	173	20	in	in	ADP
gujaf-368	173	21	the	the	DET
gujaf-368	173	22	exchange	exchange	NOUN
gujaf-368	173	23	rate	rate	NOUN
gujaf-368	173	24	under	under	ADP
gujaf-368	173	25	a	a	DET
gujaf-368	173	26	floating	float	VERB
gujaf-368	173	27	regime	regime	NOUN
gujaf-368	173	28	because	because	SCONJ
gujaf-368	173	29	the	the	DET
gujaf-368	173	30	exchange	exchange	NOUN
gujaf-368	173	31	rates	rate	NOUN
gujaf-368	173	32	have	have	VERB
gujaf-368	173	33	an	an	DET
gujaf-368	173	34	impact	impact	NOUN
gujaf-368	173	35	on	on	ADP
gujaf-368	173	36	import	import	NOUN
gujaf-368	173	37	and	and	CCONJ
gujaf-368	173	38	export	export	NOUN
gujaf-368	173	39	costs	cost	NOUN
gujaf-368	173	40	,	,	PUNCT
gujaf-368	173	41	which	which	PRON
gujaf-368	173	42	in	in	ADP
gujaf-368	173	43	turn	turn	NOUN
gujaf-368	173	44	affect	affect	VERB
gujaf-368	173	45	profitability	profitability	NOUN
gujaf-368	173	46	and	and	CCONJ
gujaf-368	173	47	overall	overall	ADJ
gujaf-368	173	48	financial	financial	ADJ
gujaf-368	173	49	performance	performance	NOUN
gujaf-368	173	50	.	.	PUNCT
gujaf-368	174	1	this	this	DET
gujaf-368	174	2	result	result	NOUN
gujaf-368	174	3	is	be	AUX
gujaf-368	174	4	consistent	consistent	ADJ
gujaf-368	174	5	with	with	ADP
gujaf-368	174	6	a	a	DET
gujaf-368	174	7	study	study	NOUN
gujaf-368	174	8	by	by	ADP
gujaf-368	174	9	stella	stella	PROPN
gujaf-368	174	10	and	and	CCONJ
gujaf-368	174	11	augustine	augustine	PROPN
gujaf-368	174	12	(	(	PUNCT
gujaf-368	174	13	2018	2018	NUM
gujaf-368	174	14	)	)	PUNCT
gujaf-368	174	15	and	and	CCONJ
gujaf-368	174	16	williams	williams	PROPN
gujaf-368	174	17	(	(	PUNCT
gujaf-368	174	18	2018	2018	NUM
gujaf-368	174	19	)	)	PUNCT
gujaf-368	174	20	but	but	CCONJ
gujaf-368	174	21	contradicts	contradict	VERB
gujaf-368	174	22	charity	charity	NOUN
gujaf-368	174	23	et	et	PROPN
gujaf-368	174	24	al	al	PROPN
gujaf-368	174	25	.	.	PROPN
gujaf-368	175	1	(	(	PUNCT
gujaf-368	175	2	2019	2019	NUM
gujaf-368	175	3	)	)	PUNCT
gujaf-368	175	4	,	,	PUNCT
gujaf-368	175	5	which	which	PRON
gujaf-368	175	6	found	find	VERB
gujaf-368	175	7	that	that	SCONJ
gujaf-368	175	8	bureau	bureau	NOUN
gujaf-368	175	9	de	de	ADP
gujaf-368	175	10	change	change	NOUN
gujaf-368	175	11	and	and	CCONJ
gujaf-368	175	12	floating	float	VERB
gujaf-368	175	13	exchange	exchange	NOUN
gujaf-368	175	14	rates	rate	NOUN
gujaf-368	175	15	had	have	VERB
gujaf-368	175	16	no	no	DET
gujaf-368	175	17	appreciable	appreciable	ADJ
gujaf-368	175	18	positive	positive	ADJ
gujaf-368	175	19	impact	impact	NOUN
gujaf-368	175	20	on	on	ADP
gujaf-368	175	21	the	the	DET
gujaf-368	175	22	performance	performance	NOUN
gujaf-368	175	23	of	of	ADP
gujaf-368	175	24	nigerian	nigerian	ADJ
gujaf-368	175	25	manufacturing	manufacturing	NOUN
gujaf-368	175	26	companies	company	NOUN
gujaf-368	175	27	.	.	PUNCT
gujaf-368	176	1	the	the	DET
gujaf-368	176	2	second	second	ADJ
gujaf-368	176	3	hypothesis	hypothesis	NOUN
gujaf-368	176	4	sought	seek	VERB
gujaf-368	176	5	to	to	PART
gujaf-368	176	6	ascertain	ascertain	VERB
gujaf-368	176	7	the	the	DET
gujaf-368	176	8	degree	degree	NOUN
gujaf-368	176	9	to	to	PART
gujaf-368	176	10	which	which	PRON
gujaf-368	176	11	nigerian	nigerian	PROPN
gujaf-368	176	12	listed	list	VERB
gujaf-368	176	13	manufacturing	manufacturing	NOUN
gujaf-368	176	14	gusau	gusau	ADJ
gujaf-368	176	15	journal	journal	NOUN
gujaf-368	176	16	of	of	ADP
gujaf-368	176	17	accounting	accounting	NOUN
gujaf-368	176	18	and	and	CCONJ
gujaf-368	176	19	finance	finance	NOUN
gujaf-368	176	20	,	,	PUNCT
gujaf-368	176	21	vol.6	vol.6	PROPN
gujaf-368	176	22	,	,	PUNCT
gujaf-368	176	23	issue	issue	NOUN
gujaf-368	176	24	1	1	NUM
gujaf-368	176	25	,	,	PUNCT
gujaf-368	176	26	april	april	PROPN
gujaf-368	176	27	,	,	PUNCT
gujaf-368	176	28	2025	2025	NUM
gujaf-368	176	29	75	75	NUM
gujaf-368	176	30	companies	company	NOUN
gujaf-368	176	31	'	'	PART
gujaf-368	176	32	financial	financial	ADJ
gujaf-368	176	33	performance	performance	NOUN
gujaf-368	176	34	is	be	AUX
gujaf-368	176	35	impacted	impact	VERB
gujaf-368	176	36	by	by	ADP
gujaf-368	176	37	the	the	DET
gujaf-368	176	38	pegged	peg	VERB
gujaf-368	176	39	exchange	exchange	NOUN
gujaf-368	176	40	rate	rate	NOUN
gujaf-368	176	41	.	.	PUNCT
gujaf-368	177	1	the	the	DET
gujaf-368	177	2	findings	finding	NOUN
gujaf-368	177	3	indicated	indicate	VERB
gujaf-368	177	4	a	a	DET
gujaf-368	177	5	statistical	statistical	ADJ
gujaf-368	177	6	significance	significance	NOUN
gujaf-368	177	7	and	and	CCONJ
gujaf-368	177	8	strong	strong	ADJ
gujaf-368	177	9	correlation	correlation	NOUN
gujaf-368	177	10	between	between	ADP
gujaf-368	177	11	financial	financial	ADJ
gujaf-368	177	12	performance	performance	NOUN
gujaf-368	177	13	and	and	CCONJ
gujaf-368	177	14	a	a	DET
gujaf-368	177	15	pegged	peg	VERB
gujaf-368	177	16	exchange	exchange	NOUN
gujaf-368	177	17	rate	rate	NOUN
gujaf-368	177	18	.	.	PUNCT
gujaf-368	178	1	as	as	SCONJ
gujaf-368	178	2	the	the	DET
gujaf-368	178	3	value	value	NOUN
gujaf-368	178	4	of	of	ADP
gujaf-368	178	5	the	the	DET
gujaf-368	178	6	local	local	ADJ
gujaf-368	178	7	currency	currency	NOUN
gujaf-368	178	8	is	be	AUX
gujaf-368	178	9	fixed	fix	VERB
gujaf-368	178	10	to	to	ADP
gujaf-368	178	11	a	a	DET
gujaf-368	178	12	foreign	foreign	ADJ
gujaf-368	178	13	currency	currency	NOUN
gujaf-368	178	14	or	or	CCONJ
gujaf-368	178	15	a	a	DET
gujaf-368	178	16	basket	basket	NOUN
gujaf-368	178	17	of	of	ADP
gujaf-368	178	18	currencies	currency	NOUN
gujaf-368	178	19	under	under	ADP
gujaf-368	178	20	a	a	DET
gujaf-368	178	21	pegged	peg	VERB
gujaf-368	178	22	exchange	exchange	NOUN
gujaf-368	178	23	rate	rate	NOUN
gujaf-368	178	24	regime	regime	NOUN
gujaf-368	178	25	,	,	PUNCT
gujaf-368	178	26	the	the	DET
gujaf-368	178	27	stability	stability	NOUN
gujaf-368	178	28	or	or	CCONJ
gujaf-368	178	29	volatility	volatility	NOUN
gujaf-368	178	30	of	of	ADP
gujaf-368	178	31	the	the	DET
gujaf-368	178	32	pegged	peg	VERB
gujaf-368	178	33	rate	rate	NOUN
gujaf-368	178	34	might	might	AUX
gujaf-368	178	35	affect	affect	VERB
gujaf-368	178	36	the	the	DET
gujaf-368	178	37	financial	financial	ADJ
gujaf-368	178	38	performance	performance	NOUN
gujaf-368	178	39	of	of	ADP
gujaf-368	178	40	manufacturing	manufacturing	NOUN
gujaf-368	178	41	companies	company	NOUN
gujaf-368	178	42	.	.	PUNCT
gujaf-368	179	1	the	the	DET
gujaf-368	179	2	third	third	ADJ
gujaf-368	179	3	hypothesis	hypothesis	NOUN
gujaf-368	179	4	looked	look	VERB
gujaf-368	179	5	at	at	ADP
gujaf-368	179	6	the	the	DET
gujaf-368	179	7	connection	connection	NOUN
gujaf-368	179	8	between	between	ADP
gujaf-368	179	9	the	the	DET
gujaf-368	179	10	financial	financial	ADJ
gujaf-368	179	11	performance	performance	NOUN
gujaf-368	179	12	of	of	ADP
gujaf-368	179	13	nigerian	nigerian	ADJ
gujaf-368	179	14	-	-	PUNCT
gujaf-368	179	15	listed	list	VERB
gujaf-368	179	16	manufacturing	manufacturing	NOUN
gujaf-368	179	17	enterprises	enterprise	NOUN
gujaf-368	179	18	and	and	CCONJ
gujaf-368	179	19	the	the	DET
gujaf-368	179	20	bilateral	bilateral	ADJ
gujaf-368	179	21	exchange	exchange	NOUN
gujaf-368	179	22	rate	rate	NOUN
gujaf-368	179	23	.	.	PUNCT
gujaf-368	180	1	a	a	DET
gujaf-368	180	2	substantial	substantial	ADJ
gujaf-368	180	3	correlation	correlation	NOUN
gujaf-368	180	4	between	between	ADP
gujaf-368	180	5	the	the	DET
gujaf-368	180	6	bilateral	bilateral	ADJ
gujaf-368	180	7	exchange	exchange	NOUN
gujaf-368	180	8	rate	rate	NOUN
gujaf-368	180	9	and	and	CCONJ
gujaf-368	180	10	financial	financial	ADJ
gujaf-368	180	11	performance	performance	NOUN
gujaf-368	180	12	was	be	AUX
gujaf-368	180	13	found	find	VERB
gujaf-368	180	14	and	and	CCONJ
gujaf-368	180	15	the	the	DET
gujaf-368	180	16	regression	regression	NOUN
gujaf-368	180	17	result	result	NOUN
gujaf-368	180	18	shows	show	VERB
gujaf-368	180	19	that	that	SCONJ
gujaf-368	180	20	it	it	PRON
gujaf-368	180	21	is	be	AUX
gujaf-368	180	22	significant	significant	ADJ
gujaf-368	180	23	as	as	SCONJ
gujaf-368	180	24	the	the	DET
gujaf-368	180	25	relative	relative	ADJ
gujaf-368	180	26	worth	worth	NOUN
gujaf-368	180	27	of	of	ADP
gujaf-368	180	28	one	one	NUM
gujaf-368	180	29	currency	currency	NOUN
gujaf-368	180	30	against	against	ADP
gujaf-368	180	31	a	a	DET
gujaf-368	180	32	certain	certain	ADJ
gujaf-368	180	33	foreign	foreign	ADJ
gujaf-368	180	34	currency	currency	NOUN
gujaf-368	180	35	is	be	AUX
gujaf-368	180	36	reflected	reflect	VERB
gujaf-368	180	37	in	in	ADP
gujaf-368	180	38	bilateral	bilateral	ADJ
gujaf-368	180	39	exchange	exchange	NOUN
gujaf-368	180	40	rates	rate	NOUN
gujaf-368	180	41	.	.	PUNCT
gujaf-368	181	1	the	the	DET
gujaf-368	181	2	results	result	NOUN
gujaf-368	181	3	show	show	VERB
gujaf-368	181	4	that	that	SCONJ
gujaf-368	181	5	changes	change	NOUN
gujaf-368	181	6	in	in	ADP
gujaf-368	181	7	bilateral	bilateral	ADJ
gujaf-368	181	8	exchange	exchange	NOUN
gujaf-368	181	9	rates	rate	NOUN
gujaf-368	181	10	have	have	VERB
gujaf-368	181	11	the	the	DET
gujaf-368	181	12	potential	potential	ADJ
gujaf-368	181	13	effect	effect	NOUN
gujaf-368	181	14	on	on	ADP
gujaf-368	181	15	the	the	DET
gujaf-368	181	16	cost	cost	NOUN
gujaf-368	181	17	of	of	ADP
gujaf-368	181	18	raw	raw	ADJ
gujaf-368	181	19	materials	material	NOUN
gujaf-368	181	20	,	,	PUNCT
gujaf-368	181	21	international	international	ADJ
gujaf-368	181	22	transactions	transaction	NOUN
gujaf-368	181	23	,	,	PUNCT
gujaf-368	181	24	and	and	CCONJ
gujaf-368	181	25	the	the	DET
gujaf-368	181	26	competitiveness	competitiveness	NOUN
gujaf-368	181	27	of	of	ADP
gujaf-368	181	28	listed	list	VERB
gujaf-368	181	29	manufacturing	manufacturing	NOUN
gujaf-368	181	30	businesses	business	NOUN
gujaf-368	181	31	in	in	ADP
gujaf-368	181	32	foreign	foreign	ADJ
gujaf-368	181	33	markets	market	NOUN
gujaf-368	181	34	,	,	PUNCT
gujaf-368	181	35	all	all	PRON
gujaf-368	181	36	of	of	ADP
gujaf-368	181	37	which	which	PRON
gujaf-368	181	38	can	can	AUX
gujaf-368	181	39	have	have	VERB
gujaf-368	181	40	effects	effect	NOUN
gujaf-368	181	41	on	on	ADP
gujaf-368	181	42	their	their	PRON
gujaf-368	181	43	financial	financial	ADJ
gujaf-368	181	44	performance	performance	NOUN
gujaf-368	181	45	.	.	PUNCT
gujaf-368	182	1	these	these	DET
gujaf-368	182	2	findings	finding	NOUN
gujaf-368	182	3	are	be	AUX
gujaf-368	182	4	consistent	consistent	ADJ
gujaf-368	182	5	with	with	ADP
gujaf-368	182	6	studies	study	NOUN
gujaf-368	182	7	by	by	ADP
gujaf-368	182	8	charity	charity	NOUN
gujaf-368	182	9	et	et	PROPN
gujaf-368	182	10	al	al	PROPN
gujaf-368	182	11	.	.	PROPN
gujaf-368	183	1	(	(	PUNCT
gujaf-368	183	2	2019	2019	NUM
gujaf-368	183	3	)	)	PUNCT
gujaf-368	183	4	,	,	PUNCT
gujaf-368	183	5	jong	jong	PROPN
gujaf-368	183	6	and	and	CCONJ
gujaf-368	183	7	szette	szette	PROPN
gujaf-368	183	8	(	(	PUNCT
gujaf-368	183	9	2018	2018	NUM
gujaf-368	183	10	)	)	PUNCT
gujaf-368	183	11	,	,	PUNCT
gujaf-368	183	12	and	and	CCONJ
gujaf-368	183	13	osho	osho	PROPN
gujaf-368	183	14	and	and	CCONJ
gujaf-368	183	15	efuntade	efuntade	NOUN
gujaf-368	183	16	(	(	PUNCT
gujaf-368	183	17	2019	2019	NUM
gujaf-368	183	18	)	)	PUNCT
gujaf-368	184	1	but	but	CCONJ
gujaf-368	184	2	contradict	contradict	VERB
gujaf-368	184	3	okika	okika	NOUN
gujaf-368	184	4	et	et	PROPN
gujaf-368	184	5	al	al	PROPN
gujaf-368	184	6	.	.	PROPN
gujaf-368	185	1	(	(	PUNCT
gujaf-368	185	2	2018	2018	NUM
gujaf-368	185	3	)	)	PUNCT
gujaf-368	185	4	and	and	CCONJ
gujaf-368	185	5	egolum	egolum	PROPN
gujaf-368	185	6	et	et	PROPN
gujaf-368	185	7	al	al	PROPN
gujaf-368	185	8	.	.	PROPN
gujaf-368	186	1	(	(	PUNCT
gujaf-368	186	2	2020	2020	NUM
gujaf-368	186	3	)	)	PUNCT
gujaf-368	186	4	,	,	PUNCT
gujaf-368	186	5	which	which	PRON
gujaf-368	186	6	discovered	discover	VERB
gujaf-368	186	7	the	the	DET
gujaf-368	186	8	negative	negative	ADJ
gujaf-368	186	9	effect	effect	NOUN
gujaf-368	186	10	of	of	ADP
gujaf-368	186	11	exchange	exchange	NOUN
gujaf-368	186	12	rate	rate	NOUN
gujaf-368	186	13	fluctuation	fluctuation	NOUN
gujaf-368	186	14	on	on	ADP
gujaf-368	186	15	financial	financial	ADJ
gujaf-368	186	16	performance	performance	NOUN
gujaf-368	186	17	.	.	PUNCT
gujaf-368	187	1	the	the	DET
gujaf-368	187	2	fourth	fourth	ADJ
gujaf-368	187	3	hypothesis	hypothesis	NOUN
gujaf-368	187	4	sought	seek	VERB
gujaf-368	187	5	to	to	PART
gujaf-368	187	6	evaluate	evaluate	VERB
gujaf-368	187	7	the	the	DET
gujaf-368	187	8	impact	impact	NOUN
gujaf-368	187	9	of	of	ADP
gujaf-368	187	10	the	the	DET
gujaf-368	187	11	hybrid	hybrid	ADJ
gujaf-368	187	12	exchange	exchange	NOUN
gujaf-368	187	13	rate	rate	NOUN
gujaf-368	187	14	on	on	ADP
gujaf-368	187	15	the	the	DET
gujaf-368	187	16	financial	financial	ADJ
gujaf-368	187	17	performance	performance	NOUN
gujaf-368	187	18	of	of	ADP
gujaf-368	187	19	nigerian	nigerian	ADJ
gujaf-368	187	20	-	-	PUNCT
gujaf-368	187	21	listed	list	VERB
gujaf-368	187	22	industrial	industrial	ADJ
gujaf-368	187	23	enterprises	enterprise	NOUN
gujaf-368	187	24	.	.	PUNCT
gujaf-368	188	1	the	the	DET
gujaf-368	188	2	results	result	NOUN
gujaf-368	188	3	showed	show	VERB
gujaf-368	188	4	a	a	DET
gujaf-368	188	5	strong	strong	ADJ
gujaf-368	188	6	correlation	correlation	NOUN
gujaf-368	188	7	between	between	ADP
gujaf-368	188	8	financial	financial	ADJ
gujaf-368	188	9	performance	performance	NOUN
gujaf-368	188	10	and	and	CCONJ
gujaf-368	188	11	the	the	DET
gujaf-368	188	12	hybrid	hybrid	ADJ
gujaf-368	188	13	exchange	exchange	NOUN
gujaf-368	188	14	rate	rate	NOUN
gujaf-368	188	15	.	.	PUNCT
gujaf-368	189	1	both	both	DET
gujaf-368	189	2	fixed	fix	VERB
gujaf-368	189	3	and	and	CCONJ
gujaf-368	189	4	variable	variable	ADJ
gujaf-368	189	5	exchange	exchange	NOUN
gujaf-368	189	6	rate	rate	NOUN
gujaf-368	189	7	systems	system	NOUN
gujaf-368	189	8	are	be	AUX
gujaf-368	189	9	combined	combine	VERB
gujaf-368	189	10	in	in	ADP
gujaf-368	189	11	a	a	DET
gujaf-368	189	12	hybrid	hybrid	ADJ
gujaf-368	189	13	exchange	exchange	NOUN
gujaf-368	189	14	rate	rate	NOUN
gujaf-368	189	15	regime	regime	NOUN
gujaf-368	189	16	.	.	PUNCT
gujaf-368	190	1	the	the	DET
gujaf-368	190	2	findings	finding	NOUN
gujaf-368	190	3	imply	imply	VERB
gujaf-368	190	4	that	that	SCONJ
gujaf-368	190	5	the	the	DET
gujaf-368	190	6	complexity	complexity	NOUN
gujaf-368	190	7	and	and	CCONJ
gujaf-368	190	8	unpredictability	unpredictability	NOUN
gujaf-368	190	9	of	of	ADP
gujaf-368	190	10	hybrid	hybrid	ADJ
gujaf-368	190	11	exchange	exchange	NOUN
gujaf-368	190	12	rate	rate	NOUN
gujaf-368	190	13	arrangements	arrangement	NOUN
gujaf-368	190	14	may	may	AUX
gujaf-368	190	15	have	have	VERB
gujaf-368	190	16	an	an	DET
gujaf-368	190	17	impact	impact	NOUN
gujaf-368	190	18	on	on	ADP
gujaf-368	190	19	the	the	DET
gujaf-368	190	20	financial	financial	ADJ
gujaf-368	190	21	performance	performance	NOUN
gujaf-368	190	22	of	of	ADP
gujaf-368	190	23	listed	list	VERB
gujaf-368	190	24	industrial	industrial	ADJ
gujaf-368	190	25	enterprises	enterprise	NOUN
gujaf-368	190	26	.	.	PUNCT
gujaf-368	191	1	these	these	DET
gujaf-368	191	2	businesses	business	NOUN
gujaf-368	191	3	may	may	AUX
gujaf-368	191	4	face	face	VERB
gujaf-368	191	5	benefits	benefit	NOUN
gujaf-368	191	6	or	or	CCONJ
gujaf-368	191	7	difficulties	difficulty	NOUN
gujaf-368	191	8	as	as	ADP
gujaf-368	191	9	a	a	DET
gujaf-368	191	10	result	result	NOUN
gujaf-368	191	11	of	of	ADP
gujaf-368	191	12	changes	change	NOUN
gujaf-368	191	13	in	in	ADP
gujaf-368	191	14	the	the	DET
gujaf-368	191	15	hybrid	hybrid	ADJ
gujaf-368	191	16	exchange	exchange	NOUN
gujaf-368	191	17	rate	rate	NOUN
gujaf-368	191	18	,	,	PUNCT
gujaf-368	191	19	which	which	PRON
gujaf-368	191	20	could	could	AUX
gujaf-368	191	21	have	have	VERB
gujaf-368	191	22	an	an	DET
gujaf-368	191	23	impact	impact	NOUN
gujaf-368	191	24	on	on	ADP
gujaf-368	191	25	their	their	PRON
gujaf-368	191	26	overall	overall	ADJ
gujaf-368	191	27	financial	financial	ADJ
gujaf-368	191	28	performance	performance	NOUN
gujaf-368	191	29	and	and	CCONJ
gujaf-368	191	30	profitability	profitability	NOUN
gujaf-368	191	31	.	.	PUNCT
gujaf-368	192	1	this	this	DET
gujaf-368	192	2	result	result	NOUN
gujaf-368	192	3	is	be	AUX
gujaf-368	192	4	consistent	consistent	ADJ
gujaf-368	192	5	with	with	ADP
gujaf-368	192	6	research	research	NOUN
gujaf-368	192	7	by	by	ADP
gujaf-368	192	8	iwedi	iwedi	PROPN
gujaf-368	192	9	(	(	PUNCT
gujaf-368	192	10	2021	2021	NUM
gujaf-368	192	11	)	)	PUNCT
gujaf-368	192	12	,	,	PUNCT
gujaf-368	192	13	which	which	PRON
gujaf-368	192	14	indicated	indicate	VERB
gujaf-368	192	15	that	that	SCONJ
gujaf-368	192	16	the	the	DET
gujaf-368	192	17	hybrid	hybrid	ADJ
gujaf-368	192	18	exchange	exchange	NOUN
gujaf-368	192	19	rate	rate	NOUN
gujaf-368	192	20	had	have	VERB
gujaf-368	192	21	a	a	DET
gujaf-368	192	22	noteworthy	noteworthy	ADJ
gujaf-368	192	23	and	and	CCONJ
gujaf-368	192	24	beneficial	beneficial	ADJ
gujaf-368	192	25	impact	impact	NOUN
gujaf-368	192	26	on	on	ADP
gujaf-368	192	27	nigeria	nigeria	PROPN
gujaf-368	192	28	's	's	PART
gujaf-368	192	29	manufacturing	manufacturing	NOUN
gujaf-368	192	30	sector	sector	NOUN
gujaf-368	192	31	gdp	gdp	NOUN
gujaf-368	192	32	,	,	PUNCT
gujaf-368	192	33	suggesting	suggest	VERB
gujaf-368	192	34	possible	possible	ADJ
gujaf-368	192	35	advantages	advantage	NOUN
gujaf-368	192	36	for	for	ADP
gujaf-368	192	37	the	the	DET
gujaf-368	192	38	financial	financial	ADJ
gujaf-368	192	39	performance	performance	NOUN
gujaf-368	192	40	of	of	ADP
gujaf-368	192	41	manufacturing	manufacturing	NOUN
gujaf-368	192	42	firms	firm	NOUN
gujaf-368	192	43	.	.	PUNCT
gujaf-368	193	1	the	the	DET
gujaf-368	193	2	results	result	NOUN
gujaf-368	193	3	of	of	ADP
gujaf-368	193	4	research	research	NOUN
gujaf-368	193	5	goal	goal	NOUN
gujaf-368	193	6	four	four	NUM
gujaf-368	193	7	,	,	PUNCT
gujaf-368	193	8	however	however	ADV
gujaf-368	193	9	,	,	PUNCT
gujaf-368	193	10	conflict	conflict	NOUN
gujaf-368	193	11	with	with	ADP
gujaf-368	193	12	emmanuel	emmanuel	PROPN
gujaf-368	193	13	et	et	PROPN
gujaf-368	193	14	al	al	PROPN
gujaf-368	193	15	.	.	PROPN
gujaf-368	193	16	's	's	PART
gujaf-368	193	17	(	(	PUNCT
gujaf-368	193	18	2022	2022	NUM
gujaf-368	193	19	)	)	PUNCT
gujaf-368	193	20	study	study	NOUN
gujaf-368	193	21	,	,	PUNCT
gujaf-368	193	22	which	which	PRON
gujaf-368	193	23	demonstrated	demonstrate	VERB
gujaf-368	193	24	that	that	SCONJ
gujaf-368	193	25	the	the	DET
gujaf-368	193	26	hybrid	hybrid	ADJ
gujaf-368	193	27	exchange	exchange	NOUN
gujaf-368	193	28	rate	rate	NOUN
gujaf-368	193	29	had	have	VERB
gujaf-368	193	30	a	a	DET
gujaf-368	193	31	detrimental	detrimental	ADJ
gujaf-368	193	32	effect	effect	NOUN
gujaf-368	193	33	on	on	ADP
gujaf-368	193	34	the	the	DET
gujaf-368	193	35	financial	financial	ADJ
gujaf-368	193	36	performance	performance	NOUN
gujaf-368	193	37	of	of	ADP
gujaf-368	193	38	kenyan	kenyan	ADJ
gujaf-368	193	39	-	-	PUNCT
gujaf-368	193	40	listed	list	VERB
gujaf-368	193	41	industrial	industrial	ADJ
gujaf-368	193	42	enterprises	enterprise	NOUN
gujaf-368	193	43	.	.	PUNCT
gujaf-368	194	1	the	the	DET
gujaf-368	194	2	results	result	NOUN
gujaf-368	194	3	of	of	ADP
gujaf-368	194	4	this	this	DET
gujaf-368	194	5	study	study	NOUN
gujaf-368	194	6	are	be	AUX
gujaf-368	194	7	in	in	ADP
gujaf-368	194	8	line	line	NOUN
gujaf-368	194	9	with	with	ADP
gujaf-368	194	10	the	the	DET
gujaf-368	194	11	purchasing	purchase	VERB
gujaf-368	194	12	power	power	NOUN
gujaf-368	194	13	parity	parity	NOUN
gujaf-368	194	14	(	(	PUNCT
gujaf-368	194	15	ppp	ppp	NOUN
gujaf-368	194	16	)	)	PUNCT
gujaf-368	194	17	theory	theory	NOUN
gujaf-368	194	18	's	's	PART
gujaf-368	194	19	theoretical	theoretical	ADJ
gujaf-368	194	20	framework	framework	NOUN
gujaf-368	194	21	,	,	PUNCT
gujaf-368	194	22	demonstrating	demonstrate	VERB
gujaf-368	194	23	the	the	DET
gujaf-368	194	24	noteworthy	noteworthy	ADJ
gujaf-368	194	25	correlations	correlation	NOUN
gujaf-368	194	26	between	between	ADP
gujaf-368	194	27	exchange	exchange	NOUN
gujaf-368	194	28	rate	rate	NOUN
gujaf-368	194	29	changes	change	NOUN
gujaf-368	194	30	and	and	CCONJ
gujaf-368	194	31	the	the	DET
gujaf-368	194	32	financial	financial	ADJ
gujaf-368	194	33	performance	performance	NOUN
gujaf-368	194	34	of	of	ADP
gujaf-368	194	35	nigeria	nigeria	PROPN
gujaf-368	194	36	's	's	PART
gujaf-368	194	37	listed	list	VERB
gujaf-368	194	38	manufacturing	manufacturing	NOUN
gujaf-368	194	39	enterprises	enterprise	NOUN
gujaf-368	194	40	.	.	PUNCT
gujaf-368	195	1	according	accord	VERB
gujaf-368	195	2	to	to	ADP
gujaf-368	195	3	the	the	DET
gujaf-368	195	4	ppp	ppp	NOUN
gujaf-368	195	5	theory	theory	NOUN
gujaf-368	195	6	,	,	PUNCT
gujaf-368	195	7	changes	change	NOUN
gujaf-368	195	8	in	in	ADP
gujaf-368	195	9	exchange	exchange	NOUN
gujaf-368	195	10	rates	rate	NOUN
gujaf-368	195	11	can	can	AUX
gujaf-368	195	12	affect	affect	VERB
gujaf-368	195	13	the	the	DET
gujaf-368	195	14	costs	cost	NOUN
gujaf-368	195	15	of	of	ADP
gujaf-368	195	16	products	product	NOUN
gujaf-368	195	17	and	and	CCONJ
gujaf-368	195	18	services	service	NOUN
gujaf-368	195	19	in	in	ADP
gujaf-368	195	20	various	various	ADJ
gujaf-368	195	21	nations	nation	NOUN
gujaf-368	195	22	.	.	PUNCT
gujaf-368	196	1	it	it	PRON
gujaf-368	196	2	suggests	suggest	VERB
gujaf-368	196	3	that	that	SCONJ
gujaf-368	196	4	exchange	exchange	NOUN
gujaf-368	196	5	rates	rate	NOUN
gujaf-368	196	6	should	should	AUX
gujaf-368	196	7	gradually	gradually	ADV
gujaf-368	196	8	adjust	adjust	VERB
gujaf-368	196	9	to	to	PART
gujaf-368	196	10	equalize	equalize	VERB
gujaf-368	196	11	the	the	DET
gujaf-368	196	12	buying	buying	NOUN
gujaf-368	196	13	power	power	NOUN
gujaf-368	196	14	of	of	ADP
gujaf-368	196	15	various	various	ADJ
gujaf-368	196	16	currencies	currency	NOUN
gujaf-368	196	17	.	.	PUNCT
gujaf-368	197	1	within	within	ADP
gujaf-368	197	2	the	the	DET
gujaf-368	197	3	framework	framework	NOUN
gujaf-368	197	4	of	of	ADP
gujaf-368	197	5	this	this	DET
gujaf-368	197	6	research	research	NOUN
gujaf-368	197	7	,	,	PUNCT
gujaf-368	197	8	changes	change	NOUN
gujaf-368	197	9	in	in	ADP
gujaf-368	197	10	exchange	exchange	NOUN
gujaf-368	197	11	rates	rate	NOUN
gujaf-368	197	12	may	may	AUX
gujaf-368	197	13	have	have	VERB
gujaf-368	197	14	an	an	DET
gujaf-368	197	15	effect	effect	NOUN
gujaf-368	197	16	on	on	ADP
gujaf-368	197	17	the	the	DET
gujaf-368	197	18	export	export	NOUN
gujaf-368	197	19	and	and	CCONJ
gujaf-368	197	20	import	import	NOUN
gujaf-368	197	21	expenses	expense	NOUN
gujaf-368	197	22	,	,	PUNCT
gujaf-368	197	23	global	global	ADJ
gujaf-368	197	24	competitiveness	competitiveness	NOUN
gujaf-368	197	25	,	,	PUNCT
gujaf-368	197	26	and	and	CCONJ
gujaf-368	197	27	overall	overall	ADJ
gujaf-368	197	28	profitability	profitability	NOUN
gujaf-368	197	29	of	of	ADP
gujaf-368	197	30	manufacturing	manufacturing	NOUN
gujaf-368	197	31	enterprises	enterprise	NOUN
gujaf-368	197	32	that	that	PRON
gujaf-368	197	33	are	be	AUX
gujaf-368	197	34	listed	list	VERB
gujaf-368	197	35	.	.	PUNCT
gujaf-368	198	1	exchange	exchange	NOUN
gujaf-368	198	2	rates	rate	NOUN
gujaf-368	198	3	are	be	AUX
gujaf-368	198	4	important	important	ADJ
gujaf-368	198	5	to	to	ADP
gujaf-368	198	6	nigeria	nigeria	PROPN
gujaf-368	198	7	's	's	PART
gujaf-368	198	8	manufacturing	manufacturing	NOUN
gujaf-368	198	9	industry	industry	NOUN
gujaf-368	198	10	,	,	PUNCT
gujaf-368	198	11	as	as	SCONJ
gujaf-368	198	12	seen	see	VERB
gujaf-368	198	13	by	by	ADP
gujaf-368	198	14	the	the	DET
gujaf-368	198	15	strong	strong	ADJ
gujaf-368	198	16	correlations	correlation	NOUN
gujaf-368	198	17	found	find	VERB
gujaf-368	198	18	between	between	ADP
gujaf-368	198	19	observed	observe	VERB
gujaf-368	198	20	variations	variation	NOUN
gujaf-368	198	21	in	in	ADP
gujaf-368	198	22	exchange	exchange	NOUN
gujaf-368	198	23	rates	rate	NOUN
gujaf-368	198	24	and	and	CCONJ
gujaf-368	198	25	financial	financial	ADJ
gujaf-368	198	26	performance	performance	NOUN
gujaf-368	198	27	.	.	PUNCT
gujaf-368	199	1	conclusion	conclusion	NOUN
gujaf-368	199	2	this	this	DET
gujaf-368	199	3	study	study	NOUN
gujaf-368	199	4	evaluates	evaluate	VERB
gujaf-368	199	5	the	the	DET
gujaf-368	199	6	exchange	exchange	NOUN
gujaf-368	199	7	rate	rate	NOUN
gujaf-368	199	8	fluctuation	fluctuation	NOUN
gujaf-368	199	9	and	and	CCONJ
gujaf-368	199	10	financial	financial	ADJ
gujaf-368	199	11	performance	performance	NOUN
gujaf-368	199	12	of	of	ADP
gujaf-368	199	13	listed	list	VERB
gujaf-368	199	14	manufacturing	manufacturing	NOUN
gujaf-368	199	15	companies	company	NOUN
gujaf-368	199	16	in	in	ADP
gujaf-368	199	17	nigeria	nigeria	PROPN
gujaf-368	199	18	.	.	PUNCT
gujaf-368	200	1	the	the	DET
gujaf-368	200	2	findings	finding	NOUN
gujaf-368	200	3	from	from	ADP
gujaf-368	200	4	the	the	DET
gujaf-368	200	5	analysis	analysis	NOUN
gujaf-368	200	6	conducted	conduct	VERB
gujaf-368	200	7	revealed	reveal	VERB
gujaf-368	200	8	that	that	SCONJ
gujaf-368	200	9	gusau	gusau	ADJ
gujaf-368	200	10	journal	journal	NOUN
gujaf-368	200	11	of	of	ADP
gujaf-368	200	12	accounting	accounting	NOUN
gujaf-368	200	13	and	and	CCONJ
gujaf-368	200	14	finance	finance	NOUN
gujaf-368	200	15	,	,	PUNCT
gujaf-368	200	16	vol.6	vol.6	PROPN
gujaf-368	200	17	,	,	PUNCT
gujaf-368	200	18	issue	issue	NOUN
gujaf-368	200	19	1	1	NUM
gujaf-368	200	20	,	,	PUNCT
gujaf-368	200	21	april	april	PROPN
gujaf-368	200	22	,	,	PUNCT
gujaf-368	200	23	2025	2025	NUM
gujaf-368	200	24	76	76	NUM
gujaf-368	200	25	all	all	DET
gujaf-368	200	26	four	four	NUM
gujaf-368	200	27	proxies	proxy	NOUN
gujaf-368	200	28	of	of	ADP
gujaf-368	200	29	exchange	exchange	NOUN
gujaf-368	200	30	rate	rate	NOUN
gujaf-368	200	31	fluctuations	fluctuation	NOUN
gujaf-368	200	32	are	be	AUX
gujaf-368	200	33	statistically	statistically	ADV
gujaf-368	200	34	significant	significant	ADJ
gujaf-368	200	35	to	to	ADP
gujaf-368	200	36	the	the	DET
gujaf-368	200	37	financial	financial	ADJ
gujaf-368	200	38	performance	performance	NOUN
gujaf-368	200	39	of	of	ADP
gujaf-368	200	40	listed	list	VERB
gujaf-368	200	41	manufacturing	manufacturing	NOUN
gujaf-368	200	42	companies	company	NOUN
gujaf-368	200	43	in	in	ADP
gujaf-368	200	44	nigeria	nigeria	PROPN
gujaf-368	200	45	.	.	PUNCT
gujaf-368	201	1	this	this	PRON
gujaf-368	201	2	led	lead	VERB
gujaf-368	201	3	to	to	ADP
gujaf-368	201	4	the	the	DET
gujaf-368	201	5	failure	failure	NOUN
gujaf-368	201	6	to	to	PART
gujaf-368	201	7	accept	accept	VERB
gujaf-368	201	8	any	any	PRON
gujaf-368	201	9	of	of	ADP
gujaf-368	201	10	the	the	DET
gujaf-368	201	11	hypotheses	hypothesis	NOUN
gujaf-368	201	12	raised	raise	VERB
gujaf-368	201	13	to	to	PART
gujaf-368	201	14	guide	guide	VERB
gujaf-368	201	15	this	this	DET
gujaf-368	201	16	study	study	NOUN
gujaf-368	201	17	.	.	PUNCT
gujaf-368	202	1	this	this	DET
gujaf-368	202	2	study	study	NOUN
gujaf-368	202	3	specifically	specifically	ADV
gujaf-368	202	4	concludes	conclude	VERB
gujaf-368	202	5	that	that	SCONJ
gujaf-368	202	6	exchange	exchange	NOUN
gujaf-368	202	7	rate	rate	NOUN
gujaf-368	202	8	fluctuations	fluctuation	NOUN
gujaf-368	202	9	impact	impact	NOUN
gujaf-368	202	10	on	on	ADP
gujaf-368	202	11	financial	financial	ADJ
gujaf-368	202	12	performance	performance	NOUN
gujaf-368	202	13	of	of	ADP
gujaf-368	202	14	listed	list	VERB
gujaf-368	202	15	manufacturing	manufacturing	NOUN
gujaf-368	202	16	companies	company	NOUN
gujaf-368	202	17	in	in	ADP
gujaf-368	202	18	nigeria	nigeria	PROPN
gujaf-368	202	19	.	.	PUNCT
gujaf-368	203	1	the	the	DET
gujaf-368	203	2	significant	significant	ADJ
gujaf-368	203	3	impact	impact	NOUN
gujaf-368	203	4	of	of	ADP
gujaf-368	203	5	both	both	DET
gujaf-368	203	6	floating	float	VERB
gujaf-368	203	7	and	and	CCONJ
gujaf-368	203	8	pegged	peg	VERB
gujaf-368	203	9	exchange	exchange	NOUN
gujaf-368	203	10	rates	rate	NOUN
gujaf-368	203	11	on	on	ADP
gujaf-368	203	12	the	the	DET
gujaf-368	203	13	financial	financial	ADJ
gujaf-368	203	14	performance	performance	NOUN
gujaf-368	203	15	of	of	ADP
gujaf-368	203	16	listed	list	VERB
gujaf-368	203	17	manufacturing	manufacturing	NOUN
gujaf-368	203	18	companies	company	NOUN
gujaf-368	203	19	underscores	underscore	VERB
gujaf-368	203	20	the	the	DET
gujaf-368	203	21	need	need	NOUN
gujaf-368	203	22	for	for	ADP
gujaf-368	203	23	a	a	DET
gujaf-368	203	24	dynamic	dynamic	ADJ
gujaf-368	203	25	exchange	exchange	NOUN
gujaf-368	203	26	rate	rate	NOUN
gujaf-368	203	27	policy	policy	NOUN
gujaf-368	203	28	framework	framework	NOUN
gujaf-368	203	29	that	that	PRON
gujaf-368	203	30	balances	balance	VERB
gujaf-368	203	31	stability	stability	NOUN
gujaf-368	203	32	with	with	ADP
gujaf-368	203	33	flexibility	flexibility	NOUN
gujaf-368	203	34	.	.	PUNCT
gujaf-368	204	1	policymakers	policymaker	NOUN
gujaf-368	204	2	should	should	AUX
gujaf-368	204	3	consider	consider	VERB
gujaf-368	204	4	adopting	adopt	VERB
gujaf-368	204	5	a	a	DET
gujaf-368	204	6	managed	manage	VERB
gujaf-368	204	7	floating	float	VERB
gujaf-368	204	8	exchange	exchange	NOUN
gujaf-368	204	9	rate	rate	NOUN
gujaf-368	204	10	regime	regime	NOUN
gujaf-368	204	11	,	,	PUNCT
gujaf-368	204	12	which	which	PRON
gujaf-368	204	13	combines	combine	VERB
gujaf-368	204	14	gradual	gradual	ADJ
gujaf-368	204	15	adjustments	adjustment	NOUN
gujaf-368	204	16	in	in	ADP
gujaf-368	204	17	response	response	NOUN
gujaf-368	204	18	to	to	ADP
gujaf-368	204	19	market	market	NOUN
gujaf-368	204	20	conditions	condition	NOUN
gujaf-368	204	21	with	with	ADP
gujaf-368	204	22	interventions	intervention	NOUN
gujaf-368	204	23	to	to	PART
gujaf-368	204	24	prevent	prevent	VERB
gujaf-368	204	25	excessive	excessive	ADJ
gujaf-368	204	26	volatility	volatility	NOUN
gujaf-368	204	27	.	.	PUNCT
gujaf-368	205	1	furthermore	furthermore	ADV
gujaf-368	205	2	,	,	PUNCT
gujaf-368	205	3	to	to	PART
gujaf-368	205	4	assist	assist	VERB
gujaf-368	205	5	manufacturing	manufacture	VERB
gujaf-368	205	6	companies	company	NOUN
gujaf-368	205	7	in	in	ADP
gujaf-368	205	8	effectively	effectively	ADV
gujaf-368	205	9	managing	manage	VERB
gujaf-368	205	10	currency	currency	NOUN
gujaf-368	205	11	risk	risk	NOUN
gujaf-368	205	12	under	under	ADP
gujaf-368	205	13	these	these	DET
gujaf-368	205	14	regimes	regime	NOUN
gujaf-368	205	15	,	,	PUNCT
gujaf-368	205	16	policymakers	policymaker	NOUN
gujaf-368	205	17	should	should	AUX
gujaf-368	205	18	provide	provide	VERB
gujaf-368	205	19	comprehensive	comprehensive	ADJ
gujaf-368	205	20	support	support	NOUN
gujaf-368	205	21	through	through	ADP
gujaf-368	205	22	advisory	advisory	ADJ
gujaf-368	205	23	services	service	NOUN
gujaf-368	205	24	,	,	PUNCT
gujaf-368	205	25	access	access	NOUN
gujaf-368	205	26	to	to	ADP
gujaf-368	205	27	hedging	hedging	NOUN
gujaf-368	205	28	instruments	instrument	NOUN
gujaf-368	205	29	,	,	PUNCT
gujaf-368	205	30	and	and	CCONJ
gujaf-368	205	31	targeted	target	VERB
gujaf-368	205	32	training	training	NOUN
gujaf-368	205	33	programs	program	NOUN
gujaf-368	205	34	,	,	PUNCT
gujaf-368	205	35	encouraging	encourage	VERB
gujaf-368	205	36	businesses	business	NOUN
gujaf-368	205	37	to	to	PART
gujaf-368	205	38	diversify	diversify	VERB
gujaf-368	205	39	their	their	PRON
gujaf-368	205	40	revenue	revenue	NOUN
gujaf-368	205	41	sources	source	NOUN
gujaf-368	205	42	and	and	CCONJ
gujaf-368	205	43	enhance	enhance	VERB
gujaf-368	205	44	their	their	PRON
gujaf-368	205	45	resilience	resilience	NOUN
gujaf-368	205	46	in	in	ADP
gujaf-368	205	47	the	the	DET
gujaf-368	205	48	face	face	NOUN
gujaf-368	205	49	of	of	ADP
gujaf-368	205	50	exchange	exchange	NOUN
gujaf-368	205	51	rate	rate	NOUN
gujaf-368	205	52	fluctuations	fluctuation	NOUN
gujaf-368	205	53	.	.	PUNCT
gujaf-368	206	1	the	the	DET
gujaf-368	206	2	significant	significant	ADJ
gujaf-368	206	3	relationship	relationship	NOUN
gujaf-368	206	4	between	between	ADP
gujaf-368	206	5	bilateral	bilateral	ADJ
gujaf-368	206	6	and	and	CCONJ
gujaf-368	206	7	hybrid	hybrid	ADJ
gujaf-368	206	8	exchange	exchange	NOUN
gujaf-368	206	9	rates	rate	NOUN
gujaf-368	206	10	and	and	CCONJ
gujaf-368	206	11	the	the	DET
gujaf-368	206	12	financial	financial	ADJ
gujaf-368	206	13	performance	performance	NOUN
gujaf-368	206	14	of	of	ADP
gujaf-368	206	15	listed	list	VERB
gujaf-368	206	16	manufacturing	manufacturing	NOUN
gujaf-368	206	17	companies	company	NOUN
gujaf-368	206	18	highlights	highlight	VERB
gujaf-368	206	19	the	the	DET
gujaf-368	206	20	importance	importance	NOUN
gujaf-368	206	21	of	of	ADP
gujaf-368	206	22	fostering	foster	VERB
gujaf-368	206	23	strong	strong	ADJ
gujaf-368	206	24	trade	trade	NOUN
gujaf-368	206	25	partnerships	partnership	NOUN
gujaf-368	206	26	and	and	CCONJ
gujaf-368	206	27	implementing	implement	VERB
gujaf-368	206	28	balanced	balanced	ADJ
gujaf-368	206	29	exchange	exchange	NOUN
gujaf-368	206	30	rate	rate	NOUN
gujaf-368	206	31	policies	policy	NOUN
gujaf-368	206	32	.	.	PUNCT
gujaf-368	207	1	policymakers	policymaker	NOUN
gujaf-368	207	2	should	should	AUX
gujaf-368	207	3	prioritize	prioritize	VERB
gujaf-368	207	4	the	the	DET
gujaf-368	207	5	establishment	establishment	NOUN
gujaf-368	207	6	and	and	CCONJ
gujaf-368	207	7	maintenance	maintenance	NOUN
gujaf-368	207	8	of	of	ADP
gujaf-368	207	9	favorable	favorable	ADJ
gujaf-368	207	10	bilateral	bilateral	ADJ
gujaf-368	207	11	trade	trade	NOUN
gujaf-368	207	12	relationships	relationship	NOUN
gujaf-368	207	13	,	,	PUNCT
gujaf-368	207	14	negotiate	negotiate	VERB
gujaf-368	207	15	fair	fair	ADJ
gujaf-368	207	16	trade	trade	NOUN
gujaf-368	207	17	agreements	agreement	NOUN
gujaf-368	207	18	,	,	PUNCT
gujaf-368	207	19	and	and	CCONJ
gujaf-368	207	20	reduce	reduce	VERB
gujaf-368	207	21	trade	trade	NOUN
gujaf-368	207	22	barriers	barrier	NOUN
gujaf-368	207	23	to	to	PART
gujaf-368	207	24	create	create	VERB
gujaf-368	207	25	a	a	DET
gujaf-368	207	26	stable	stable	ADJ
gujaf-368	207	27	bilateral	bilateral	ADJ
gujaf-368	207	28	exchange	exchange	NOUN
gujaf-368	207	29	rate	rate	NOUN
gujaf-368	207	30	environment	environment	NOUN
gujaf-368	207	31	.	.	PUNCT
gujaf-368	208	1	additionally	additionally	ADV
gujaf-368	208	2	,	,	PUNCT
gujaf-368	208	3	the	the	DET
gujaf-368	208	4	cbn	cbn	PROPN
gujaf-368	208	5	should	should	AUX
gujaf-368	208	6	carefully	carefully	ADV
gujaf-368	208	7	design	design	VERB
gujaf-368	208	8	and	and	CCONJ
gujaf-368	208	9	manage	manage	VERB
gujaf-368	208	10	hybrid	hybrid	ADJ
gujaf-368	208	11	exchange	exchange	NOUN
gujaf-368	208	12	rate	rate	NOUN
gujaf-368	208	13	systems	system	NOUN
gujaf-368	208	14	that	that	PRON
gujaf-368	208	15	provide	provide	VERB
gujaf-368	208	16	stability	stability	NOUN
gujaf-368	208	17	while	while	SCONJ
gujaf-368	208	18	allowing	allow	VERB
gujaf-368	208	19	for	for	ADP
gujaf-368	208	20	necessary	necessary	ADJ
gujaf-368	208	21	adjustments	adjustment	NOUN
gujaf-368	208	22	,	,	PUNCT
gujaf-368	208	23	ensuring	ensure	VERB
gujaf-368	208	24	transparent	transparent	ADJ
gujaf-368	208	25	communication	communication	NOUN
gujaf-368	208	26	and	and	CCONJ
gujaf-368	208	27	effective	effective	ADJ
gujaf-368	208	28	implementation	implementation	NOUN
gujaf-368	208	29	.	.	PUNCT
gujaf-368	209	1	by	by	ADP
gujaf-368	209	2	doing	do	VERB
gujaf-368	209	3	so	so	ADV
gujaf-368	209	4	,	,	PUNCT
gujaf-368	209	5	governments	government	NOUN
gujaf-368	209	6	can	can	AUX
gujaf-368	209	7	support	support	VERB
gujaf-368	209	8	manufacturing	manufacturing	NOUN
gujaf-368	209	9	companies	company	NOUN
gujaf-368	209	10	in	in	ADP
gujaf-368	209	11	navigating	navigate	VERB
gujaf-368	209	12	currency	currency	NOUN
gujaf-368	209	13	dynamics	dynamic	NOUN
gujaf-368	209	14	,	,	PUNCT
gujaf-368	209	15	enhancing	enhance	VERB
gujaf-368	209	16	predictability	predictability	NOUN
gujaf-368	209	17	,	,	PUNCT
gujaf-368	209	18	and	and	CCONJ
gujaf-368	209	19	fostering	foster	VERB
gujaf-368	209	20	a	a	DET
gujaf-368	209	21	conducive	conducive	ADJ
gujaf-368	209	22	environment	environment	NOUN
gujaf-368	209	23	for	for	ADP
gujaf-368	209	24	sustainable	sustainable	ADJ
gujaf-368	209	25	financial	financial	ADJ
gujaf-368	209	26	performance	performance	NOUN
gujaf-368	209	27	.	.	PUNCT
gujaf-368	210	1	policy	policy	NOUN
gujaf-368	210	2	implications	implication	NOUN
gujaf-368	210	3	and	and	CCONJ
gujaf-368	210	4	suggestions	suggestion	NOUN
gujaf-368	210	5	for	for	ADP
gujaf-368	210	6	further	further	ADJ
gujaf-368	210	7	studies	study	NOUN
gujaf-368	210	8	the	the	DET
gujaf-368	210	9	policy	policy	NOUN
gujaf-368	210	10	implications	implication	NOUN
gujaf-368	210	11	of	of	ADP
gujaf-368	210	12	this	this	DET
gujaf-368	210	13	study	study	NOUN
gujaf-368	210	14	are	be	AUX
gujaf-368	210	15	that	that	SCONJ
gujaf-368	210	16	its	its	PRON
gujaf-368	210	17	recommendations	recommendation	NOUN
gujaf-368	210	18	will	will	AUX
gujaf-368	210	19	assist	assist	VERB
gujaf-368	210	20	in	in	ADP
gujaf-368	210	21	the	the	DET
gujaf-368	210	22	exchange	exchange	NOUN
gujaf-368	210	23	rate	rate	NOUN
gujaf-368	210	24	policy	policy	NOUN
gujaf-368	210	25	design	design	NOUN
gujaf-368	210	26	,	,	PUNCT
gujaf-368	210	27	forex	forex	ADJ
gujaf-368	210	28	allocation	allocation	NOUN
gujaf-368	210	29	and	and	CCONJ
gujaf-368	210	30	accessibility	accessibility	NOUN
gujaf-368	210	31	,	,	PUNCT
gujaf-368	210	32	import	import	NOUN
gujaf-368	210	33	substitution	substitution	NOUN
gujaf-368	210	34	,	,	PUNCT
gujaf-368	210	35	hedging	hedging	NOUN
gujaf-368	210	36	and	and	CCONJ
gujaf-368	210	37	risk	risk	NOUN
gujaf-368	210	38	management	management	NOUN
gujaf-368	210	39	,	,	PUNCT
gujaf-368	210	40	export	export	NOUN
gujaf-368	210	41	promotion	promotion	NOUN
gujaf-368	210	42	strategies	strategy	NOUN
gujaf-368	210	43	among	among	ADP
gujaf-368	210	44	others	other	NOUN
gujaf-368	210	45	.	.	PUNCT
gujaf-368	211	1	however	however	ADV
gujaf-368	211	2	,	,	PUNCT
gujaf-368	211	3	the	the	DET
gujaf-368	211	4	scope	scope	NOUN
gujaf-368	211	5	of	of	ADP
gujaf-368	211	6	this	this	DET
gujaf-368	211	7	study	study	NOUN
gujaf-368	211	8	is	be	AUX
gujaf-368	211	9	limited	limit	VERB
gujaf-368	211	10	to	to	ADP
gujaf-368	211	11	the	the	DET
gujaf-368	211	12	manufacturing	manufacturing	NOUN
gujaf-368	211	13	sectors	sector	NOUN
gujaf-368	211	14	only	only	ADV
gujaf-368	211	15	but	but	CCONJ
gujaf-368	211	16	the	the	DET
gujaf-368	211	17	effect	effect	NOUN
gujaf-368	211	18	of	of	ADP
gujaf-368	211	19	the	the	DET
gujaf-368	211	20	exchange	exchange	NOUN
gujaf-368	211	21	rate	rate	NOUN
gujaf-368	211	22	fluctuations	fluctuation	NOUN
gujaf-368	211	23	is	be	AUX
gujaf-368	211	24	felt	feel	VERB
gujaf-368	211	25	beyond	beyond	ADP
gujaf-368	211	26	the	the	DET
gujaf-368	211	27	manufacturing	manufacturing	NOUN
gujaf-368	211	28	sector	sector	NOUN
gujaf-368	211	29	.	.	PUNCT
gujaf-368	212	1	further	further	ADJ
gujaf-368	212	2	studies	study	NOUN
gujaf-368	212	3	can	can	AUX
gujaf-368	212	4	investigate	investigate	VERB
gujaf-368	212	5	the	the	DET
gujaf-368	212	6	effect	effect	NOUN
gujaf-368	212	7	of	of	ADP
gujaf-368	212	8	exchange	exchange	NOUN
gujaf-368	212	9	rate	rate	NOUN
gujaf-368	212	10	fluctuations	fluctuation	NOUN
gujaf-368	212	11	in	in	ADP
gujaf-368	212	12	sectors	sector	NOUN
gujaf-368	212	13	such	such	ADJ
gujaf-368	212	14	as	as	ADP
gujaf-368	212	15	oil	oil	NOUN
gujaf-368	212	16	and	and	CCONJ
gujaf-368	212	17	gas	gas	NOUN
gujaf-368	212	18	,	,	PUNCT
gujaf-368	212	19	financial	financial	ADJ
gujaf-368	212	20	sectors	sector	NOUN
gujaf-368	212	21	among	among	ADP
gujaf-368	212	22	others	other	NOUN
gujaf-368	212	23	.	.	PUNCT
gujaf-368	213	1	references	reference	NOUN
gujaf-368	213	2	agubata	agubata	VERB
gujaf-368	213	3	,	,	PUNCT
gujaf-368	213	4	s.	s.	PROPN
gujaf-368	213	5	,	,	PUNCT
gujaf-368	213	6	&	&	CCONJ
gujaf-368	213	7	odubuasi	odubuasi	PROPN
gujaf-368	213	8	,	,	PUNCT
gujaf-368	213	9	a.	a.	NOUN
gujaf-368	213	10	(	(	PUNCT
gujaf-368	213	11	2018	2018	NUM
gujaf-368	213	12	)	)	PUNCT
gujaf-368	213	13	.	.	PUNCT
gujaf-368	214	1	effect	effect	NOUN
gujaf-368	214	2	of	of	ADP
gujaf-368	214	3	exchange	exchange	NOUN
gujaf-368	214	4	rate	rate	NOUN
gujaf-368	214	5	fluctuations	fluctuation	NOUN
gujaf-368	214	6	on	on	ADP
gujaf-368	214	7	the	the	DET
gujaf-368	214	8	financial	financial	ADJ
gujaf-368	214	9	performance	performance	NOUN
gujaf-368	214	10	of	of	ADP
gujaf-368	214	11	nigerian	nigerian	ADJ
gujaf-368	214	12	manufacturing	manufacturing	NOUN
gujaf-368	214	13	firms	firm	NOUN
gujaf-368	214	14	:	:	PUNCT
gujaf-368	214	15	evidence	evidence	NOUN
gujaf-368	214	16	from	from	ADP
gujaf-368	214	17	food	food	NOUN
gujaf-368	214	18	,	,	PUNCT
gujaf-368	214	19	beverage	beverage	NOUN
gujaf-368	214	20	and	and	CCONJ
gujaf-368	214	21	tobacco	tobacco	NOUN
gujaf-368	214	22	sector	sector	NOUN
gujaf-368	214	23	.	.	PUNCT
gujaf-368	215	1	international	international	ADJ
gujaf-368	215	2	journal	journal	PROPN
gujaf-368	215	3	of	of	ADP
gujaf-368	215	4	commerce	commerce	PROPN
gujaf-368	215	5	and	and	CCONJ
gujaf-368	215	6	management	management	NOUN
gujaf-368	215	7	research	research	NOUN
gujaf-368	215	8	,	,	PUNCT
gujaf-368	215	9	4(4	4(4	NUM
gujaf-368	215	10	):	):	PUNCT
gujaf-368	215	11	56	56	NUM
gujaf-368	215	12	-	-	SYM
gujaf-368	215	13	61	61	NUM
gujaf-368	215	14	.	.	PUNCT
gujaf-368	216	1	ani	ani	ADP
gujaf-368	216	2	,	,	PUNCT
gujaf-368	216	3	t.	t.	NOUN
gujaf-368	216	4	m.	m.	NOUN
gujaf-368	216	5	,	,	PUNCT
gujaf-368	216	6	nzewi	nzewi	VERB
gujaf-368	216	7	,	,	PUNCT
gujaf-368	216	8	u.	u.	PROPN
gujaf-368	216	9	c.	c.	PROPN
gujaf-368	216	10	,	,	PUNCT
gujaf-368	216	11	&	&	CCONJ
gujaf-368	216	12	abere	abere	ADV
gujaf-368	216	13	,	,	PUNCT
gujaf-368	216	14	g.	g.	PROPN
gujaf-368	216	15	e.	e.	PROPN
gujaf-368	216	16	(	(	PUNCT
gujaf-368	216	17	2024	2024	NUM
gujaf-368	216	18	)	)	PUNCT
gujaf-368	216	19	.	.	PUNCT
gujaf-368	217	1	foreign	foreign	ADJ
gujaf-368	217	2	exchange	exchange	NOUN
gujaf-368	217	3	rate	rate	NOUN
gujaf-368	217	4	disruptions	disruption	NOUN
gujaf-368	217	5	and	and	CCONJ
gujaf-368	217	6	stock	stock	NOUN
gujaf-368	217	7	market	market	NOUN
gujaf-368	217	8	performance	performance	NOUN
gujaf-368	217	9	of	of	ADP
gujaf-368	217	10	selected	select	VERB
gujaf-368	217	11	manufacturing	manufacturing	NOUN
gujaf-368	217	12	firms	firm	NOUN
gujaf-368	217	13	quoted	quote	VERB
gujaf-368	217	14	on	on	ADP
gujaf-368	217	15	the	the	DET
gujaf-368	217	16	nigerian	nigerian	ADJ
gujaf-368	217	17	exchange	exchange	NOUN
gujaf-368	217	18	group	group	NOUN
gujaf-368	217	19	.	.	PUNCT
gujaf-368	218	1	european	european	PROPN
gujaf-368	218	2	journal	journal	PROPN
gujaf-368	218	3	of	of	ADP
gujaf-368	218	4	accounting	accounting	NOUN
gujaf-368	218	5	,	,	PUNCT
gujaf-368	218	6	auditing	auditing	NOUN
gujaf-368	218	7	and	and	CCONJ
gujaf-368	218	8	finance	finance	NOUN
gujaf-368	218	9	research	research	NOUN
gujaf-368	218	10	,	,	PUNCT
gujaf-368	218	11	12(4	12(4	NUM
gujaf-368	218	12	)	)	PUNCT
gujaf-368	218	13	,	,	PUNCT
gujaf-368	218	14	1	1	NUM
gujaf-368	218	15	-	-	SYM
gujaf-368	218	16	15	15	NUM
gujaf-368	218	17	.	.	PUNCT
gujaf-368	219	1	charity	charity	NOUN
gujaf-368	219	2	,	,	PUNCT
gujaf-368	219	3	e.	e.	PROPN
gujaf-368	219	4	,	,	PUNCT
gujaf-368	219	5	patrick	patrick	PROPN
gujaf-368	219	6	,	,	PUNCT
gujaf-368	219	7	o.	o.	PROPN
gujaf-368	219	8	,	,	PUNCT
gujaf-368	219	9	emmanuel	emmanuel	PROPN
gujaf-368	219	10	,	,	PUNCT
gujaf-368	219	11	o.	o.	PROPN
gujaf-368	219	12	,	,	PUNCT
gujaf-368	219	13	kehinde	kehinde	NOUN
gujaf-368	219	14	,	,	PUNCT
gujaf-368	219	15	l.	l.	PROPN
gujaf-368	219	16	,	,	PUNCT
gujaf-368	219	17	&	&	CCONJ
gujaf-368	219	18	ojonugwa	ojonugwa	PROPN
gujaf-368	219	19	,	,	PUNCT
gujaf-368	219	20	a.	a.	NOUN
gujaf-368	219	21	(	(	PUNCT
gujaf-368	219	22	2019	2019	NUM
gujaf-368	219	23	)	)	PUNCT
gujaf-368	219	24	.	.	PUNCT
gujaf-368	220	1	exchange	exchange	NOUN
gujaf-368	220	2	rate	rate	NOUN
gujaf-368	220	3	management	management	NOUN
gujaf-368	220	4	on	on	ADP
gujaf-368	220	5	performance	performance	NOUN
gujaf-368	220	6	of	of	ADP
gujaf-368	220	7	nigerian	nigerian	ADJ
gujaf-368	220	8	manufacturing	manufacturing	NOUN
gujaf-368	220	9	firms	firm	NOUN
gujaf-368	220	10	.	.	PUNCT
gujaf-368	221	1	academy	academy	NOUN
gujaf-368	221	2	of	of	ADP
gujaf-368	221	3	entrepreneurship	entrepreneurship	NOUN
gujaf-368	221	4	journal	journal	NOUN
gujaf-368	221	5	,	,	PUNCT
gujaf-368	221	6	25(4	25(4	NOUN
gujaf-368	221	7	)	)	PUNCT
gujaf-368	221	8	.	.	PUNCT
gujaf-368	222	1	gusau	gusau	PROPN
gujaf-368	222	2	journal	journal	PROPN
gujaf-368	222	3	of	of	ADP
gujaf-368	222	4	accounting	accounting	NOUN
gujaf-368	222	5	and	and	CCONJ
gujaf-368	222	6	finance	finance	NOUN
gujaf-368	222	7	,	,	PUNCT
gujaf-368	222	8	vol.6	vol.6	PROPN
gujaf-368	222	9	,	,	PUNCT
gujaf-368	222	10	issue	issue	NOUN
gujaf-368	222	11	1	1	NUM
gujaf-368	222	12	,	,	PUNCT
gujaf-368	222	13	april	april	PROPN
gujaf-368	222	14	,	,	PUNCT
gujaf-368	222	15	2025	2025	NUM
gujaf-368	222	16	77	77	NUM
gujaf-368	222	17	dada	dada	NOUN
gujaf-368	222	18	,	,	PUNCT
gujaf-368	222	19	e.	e.	PROPN
gujaf-368	222	20	a.	a.	PROPN
gujaf-368	222	21	,	,	PUNCT
gujaf-368	222	22	&	&	CCONJ
gujaf-368	222	23	oyeranti	oyeranti	PROPN
gujaf-368	222	24	,	,	PUNCT
gujaf-368	222	25	o.	o.	PROPN
gujaf-368	222	26	a.	a.	NOUN
gujaf-368	222	27	(	(	PUNCT
gujaf-368	222	28	2019	2019	NUM
gujaf-368	222	29	)	)	PUNCT
gujaf-368	222	30	.	.	PUNCT
gujaf-368	223	1	exchange	exchange	NOUN
gujaf-368	223	2	rate	rate	NOUN
gujaf-368	223	3	and	and	CCONJ
gujaf-368	223	4	macroeconomic	macroeconomic	ADJ
gujaf-368	223	5	aggregates	aggregate	NOUN
gujaf-368	223	6	in	in	ADP
gujaf-368	223	7	nigeria	nigeria	PROPN
gujaf-368	223	8	.	.	PUNCT
gujaf-368	224	1	journal	journal	PROPN
gujaf-368	224	2	of	of	ADP
gujaf-368	224	3	economics	economic	NOUN
gujaf-368	224	4	and	and	CCONJ
gujaf-368	224	5	sustainable	sustainable	ADJ
gujaf-368	224	6	development	development	NOUN
gujaf-368	224	7	,	,	PUNCT
gujaf-368	224	8	3(2	3(2	NUM
gujaf-368	224	9	)	)	PUNCT
gujaf-368	224	10	.	.	PUNCT
gujaf-368	225	1	egolum	egolum	PROPN
gujaf-368	225	2	,	,	PUNCT
gujaf-368	225	3	p.	p.	PROPN
gujaf-368	225	4	,	,	PUNCT
gujaf-368	225	5	iliemena	iliemena	PROPN
gujaf-368	225	6	,	,	PUNCT
gujaf-368	225	7	r.	r.	PROPN
gujaf-368	225	8	,	,	PUNCT
gujaf-368	225	9	&	&	CCONJ
gujaf-368	225	10	goodluck	goodluck	PROPN
gujaf-368	225	11	,	,	PUNCT
gujaf-368	225	12	h.	h.	PROPN
gujaf-368	225	13	(	(	PUNCT
gujaf-368	225	14	2020	2020	NUM
gujaf-368	225	15	)	)	PUNCT
gujaf-368	225	16	.	.	PUNCT
gujaf-368	226	1	exchange	exchange	NOUN
gujaf-368	226	2	rate	rate	NOUN
gujaf-368	226	3	fluctuations	fluctuation	NOUN
gujaf-368	226	4	and	and	CCONJ
gujaf-368	226	5	financial	financial	ADJ
gujaf-368	226	6	performance	performance	NOUN
gujaf-368	226	7	of	of	ADP
gujaf-368	226	8	nigerian	nigerian	ADJ
gujaf-368	226	9	companies	company	NOUN
gujaf-368	226	10	:	:	PUNCT
gujaf-368	226	11	study	study	NOUN
gujaf-368	226	12	of	of	ADP
gujaf-368	226	13	quoted	quote	VERB
gujaf-368	226	14	conglomerates	conglomerate	NOUN
gujaf-368	226	15	(	(	PUNCT
gujaf-368	226	16	2007	2007	NUM
gujaf-368	226	17	-	-	SYM
gujaf-368	226	18	2018	2018	NUM
gujaf-368	226	19	)	)	PUNCT
gujaf-368	226	20	.	.	PUNCT
gujaf-368	227	1	international	international	ADJ
gujaf-368	227	2	journal	journal	NOUN
gujaf-368	227	3	of	of	ADP
gujaf-368	227	4	innovative	innovative	ADJ
gujaf-368	227	5	research	research	NOUN
gujaf-368	227	6	and	and	CCONJ
gujaf-368	227	7	advanced	advanced	ADJ
gujaf-368	227	8	studies	study	NOUN
gujaf-368	227	9	,	,	PUNCT
gujaf-368	227	10	7(7	7(7	NUM
gujaf-368	227	11	)	)	PUNCT
gujaf-368	227	12	.	.	PUNCT
gujaf-368	228	1	emmanuel	emmanuel	PROPN
gujaf-368	228	2	,	,	PUNCT
gujaf-368	228	3	m.	m.	NOUN
gujaf-368	228	4	,	,	PUNCT
gujaf-368	228	5	atieno	atieno	NOUN
gujaf-368	228	6	,	,	PUNCT
gujaf-368	228	7	m.	m.	NOUN
gujaf-368	228	8	,	,	PUNCT
gujaf-368	228	9	&	&	CCONJ
gujaf-368	228	10	kiganda	kiganda	PROPN
gujaf-368	228	11	,	,	PUNCT
gujaf-368	228	12	e.	e.	PROPN
gujaf-368	228	13	(	(	PUNCT
gujaf-368	228	14	2022	2022	NUM
gujaf-368	228	15	)	)	PUNCT
gujaf-368	228	16	.	.	PUNCT
gujaf-368	229	1	effect	effect	NOUN
gujaf-368	229	2	of	of	ADP
gujaf-368	229	3	foreign	foreign	ADJ
gujaf-368	229	4	exchange	exchange	NOUN
gujaf-368	229	5	rate	rate	NOUN
gujaf-368	229	6	on	on	ADP
gujaf-368	229	7	financial	financial	ADJ
gujaf-368	229	8	performance	performance	NOUN
gujaf-368	229	9	of	of	ADP
gujaf-368	229	10	listed	list	VERB
gujaf-368	229	11	manufacturing	manufacturing	NOUN
gujaf-368	229	12	companies	company	NOUN
gujaf-368	229	13	in	in	ADP
gujaf-368	229	14	kenya	kenya	PROPN
gujaf-368	229	15	.	.	PUNCT
gujaf-368	230	1	european	european	PROPN
gujaf-368	230	2	journal	journal	PROPN
gujaf-368	230	3	of	of	ADP
gujaf-368	230	4	economic	economic	ADJ
gujaf-368	230	5	and	and	CCONJ
gujaf-368	230	6	financial	financial	ADJ
gujaf-368	230	7	research	research	NOUN
gujaf-368	230	8	,	,	PUNCT
gujaf-368	230	9	6(4	6(4	NUM
gujaf-368	230	10	)	)	PUNCT
gujaf-368	230	11	.	.	PUNCT
gujaf-368	231	1	goodluck	goodluck	NOUN
gujaf-368	231	2	,	,	PUNCT
gujaf-368	231	3	h.	h.	PROPN
gujaf-368	231	4	,	,	PUNCT
gujaf-368	231	5	&	&	CCONJ
gujaf-368	231	6	iliemena	iliemena	PROPN
gujaf-368	231	7	,	,	PUNCT
gujaf-368	231	8	r.	r.	PROPN
gujaf-368	231	9	o.	o.	PROPN
gujaf-368	231	10	(	(	PUNCT
gujaf-368	231	11	2019	2019	NUM
gujaf-368	231	12	)	)	PUNCT
gujaf-368	231	13	.	.	PUNCT
gujaf-368	232	1	financial	financial	ADJ
gujaf-368	232	2	crises	crisis	NOUN
gujaf-368	232	3	and	and	CCONJ
gujaf-368	232	4	corporate	corporate	ADJ
gujaf-368	232	5	survival	survival	NOUN
gujaf-368	232	6	.	.	PUNCT
gujaf-368	233	1	conference	conference	NOUN
gujaf-368	233	2	paper	paper	NOUN
gujaf-368	233	3	presented	present	VERB
gujaf-368	233	4	at	at	ADP
gujaf-368	233	5	anambra	anambra	PROPN
gujaf-368	233	6	state	state	PROPN
gujaf-368	233	7	polytechnic	polytechnic	PROPN
gujaf-368	233	8	mgbakwu	mgbakwu	PROPN
gujaf-368	233	9	,	,	PUNCT
gujaf-368	233	10	nigeria	nigeria	PROPN
gujaf-368	233	11	.	.	PUNCT
gujaf-368	234	1	google	google	PROPN
gujaf-368	234	2	finance	finance	PROPN
gujaf-368	234	3	(	(	PUNCT
gujaf-368	234	4	2024	2024	NUM
gujaf-368	234	5	)	)	PUNCT
gujaf-368	234	6	.	.	PUNCT
gujaf-368	235	1	united	united	PROPN
gujaf-368	235	2	states	states	PROPN
gujaf-368	235	3	dollar	dollar	NOUN
gujaf-368	235	4	to	to	ADP
gujaf-368	235	5	nigerian	nigerian	PROPN
gujaf-368	235	6	naira	naira	PROPN
gujaf-368	235	7	.	.	PUNCT
gujaf-368	236	1	retrieved	retrieve	VERB
gujaf-368	236	2	on	on	ADP
gujaf-368	236	3	2nd	2nd	ADJ
gujaf-368	236	4	january	january	PROPN
gujaf-368	236	5	,	,	PUNCT
gujaf-368	236	6	2025	2025	NUM
gujaf-368	236	7	,	,	PUNCT
gujaf-368	236	8	from	from	ADP
gujaf-368	236	9	:	:	PUNCT
gujaf-368	236	10	https://www.google.com/finance/quote/usd-ngn?hl=en&window=6	https://www.google.com/finance/quote/usd-ngn?hl=en&window=6	PROPN
gujaf-368	236	11	m	m	NOUN
gujaf-368	236	12	haixia	haixia	NOUN
gujaf-368	236	13	,	,	PUNCT
gujaf-368	236	14	w.	w.	PROPN
gujaf-368	236	15	,	,	PUNCT
gujaf-368	236	16	&	&	CCONJ
gujaf-368	236	17	jianping	jianping	PROPN
gujaf-368	236	18	l.	l.	PROPN
gujaf-368	236	19	(	(	PUNCT
gujaf-368	236	20	2023	2023	NUM
gujaf-368	236	21	)	)	PUNCT
gujaf-368	236	22	the	the	DET
gujaf-368	236	23	relationship	relationship	NOUN
gujaf-368	236	24	between	between	ADP
gujaf-368	236	25	environmental	environmental	ADJ
gujaf-368	236	26	disclosure	disclosure	NOUN
gujaf-368	236	27	and	and	CCONJ
gujaf-368	236	28	financial	financial	ADJ
gujaf-368	236	29	performance	performance	NOUN
gujaf-368	236	30	:	:	PUNCT
gujaf-368	236	31	mediating	mediate	VERB
gujaf-368	236	32	effect	effect	NOUN
gujaf-368	236	33	of	of	ADP
gujaf-368	236	34	economic	economic	ADJ
gujaf-368	236	35	development	development	NOUN
gujaf-368	236	36	and	and	CCONJ
gujaf-368	236	37	information	information	NOUN
gujaf-368	236	38	penetration	penetration	NOUN
gujaf-368	236	39	.	.	PUNCT
gujaf-368	237	1	economic	economic	ADJ
gujaf-368	237	2	research	research	NOUN
gujaf-368	237	3	-	-	PUNCT
gujaf-368	237	4	ekonomska	ekonomska	ADJ
gujaf-368	237	5	istraživanja	istraživanja	NOUN
gujaf-368	237	6	,	,	PUNCT
gujaf-368	237	7	36:1	36:1	NUM
gujaf-368	237	8	,	,	PUNCT
gujaf-368	237	9	116	116	NUM
gujaf-368	237	10	-	-	SYM
gujaf-368	237	11	142	142	NUM
gujaf-368	237	12	.	.	PUNCT
gujaf-368	238	1	hossin	hossin	PROPN
gujaf-368	238	2	,	,	PUNCT
gujaf-368	238	3	s.	s.	PROPN
gujaf-368	238	4	,	,	PUNCT
gujaf-368	238	5	&	&	CCONJ
gujaf-368	238	6	mandol	mandol	PROPN
gujaf-368	238	7	,	,	PUNCT
gujaf-368	238	8	f.	f.	PROPN
gujaf-368	238	9	(	(	PUNCT
gujaf-368	238	10	2020	2020	NUM
gujaf-368	238	11	)	)	PUNCT
gujaf-368	238	12	.	.	PUNCT
gujaf-368	239	1	impact	impact	NOUN
gujaf-368	239	2	of	of	ADP
gujaf-368	239	3	exchange	exchange	NOUN
gujaf-368	239	4	rate	rate	NOUN
gujaf-368	239	5	fluctuations	fluctuation	NOUN
gujaf-368	239	6	on	on	ADP
gujaf-368	239	7	financial	financial	ADJ
gujaf-368	239	8	performance	performance	NOUN
gujaf-368	239	9	of	of	ADP
gujaf-368	239	10	state	state	NOUN
gujaf-368	239	11	-	-	PUNCT
gujaf-368	239	12	owned	own	VERB
gujaf-368	239	13	commercial	commercial	ADJ
gujaf-368	239	14	banks	bank	NOUN
gujaf-368	239	15	in	in	ADP
gujaf-368	239	16	bangladesh	bangladesh	NOUN
gujaf-368	239	17	:	:	PUNCT
gujaf-368	239	18	an	an	DET
gujaf-368	239	19	empirical	empirical	ADJ
gujaf-368	239	20	study	study	NOUN
gujaf-368	239	21	.	.	PUNCT
gujaf-368	240	1	noble	noble	ADJ
gujaf-368	240	2	international	international	ADJ
gujaf-368	240	3	journal	journal	NOUN
gujaf-368	240	4	of	of	ADP
gujaf-368	240	5	economics	economic	NOUN
gujaf-368	240	6	and	and	CCONJ
gujaf-368	240	7	financial	financial	ADJ
gujaf-368	240	8	research	research	NOUN
gujaf-368	240	9	,	,	PUNCT
gujaf-368	240	10	5(9	5(9	NUM
gujaf-368	240	11	)	)	PUNCT
gujaf-368	240	12	.	.	PUNCT
gujaf-368	241	1	hunegnaw	hunegnaw	PROPN
gujaf-368	241	2	,	,	PUNCT
gujaf-368	241	3	f.	f.	PROPN
gujaf-368	241	4	b.	b.	PROPN
gujaf-368	241	5	(	(	PUNCT
gujaf-368	241	6	2017	2017	NUM
gujaf-368	241	7	)	)	PUNCT
gujaf-368	241	8	.	.	PUNCT
gujaf-368	242	1	real	real	ADJ
gujaf-368	242	2	exchange	exchange	NOUN
gujaf-368	242	3	rate	rate	NOUN
gujaf-368	242	4	and	and	CCONJ
gujaf-368	242	5	manufacturing	manufacturing	NOUN
gujaf-368	242	6	export	export	NOUN
gujaf-368	242	7	competitiveness	competitiveness	NOUN
gujaf-368	242	8	in	in	ADP
gujaf-368	242	9	eastern	eastern	PROPN
gujaf-368	242	10	africa	africa	PROPN
gujaf-368	242	11	.	.	PUNCT
gujaf-368	243	1	journal	journal	PROPN
gujaf-368	243	2	of	of	ADP
gujaf-368	243	3	economic	economic	ADJ
gujaf-368	243	4	integration	integration	NOUN
gujaf-368	243	5	,	,	PUNCT
gujaf-368	243	6	32(4	32(4	NUM
gujaf-368	243	7	)	)	PUNCT
gujaf-368	243	8	.	.	PUNCT
gujaf-368	244	1	ibekwe	ibekwe	NOUN
gujaf-368	244	2	,	,	PUNCT
gujaf-368	244	3	a.	a.	NOUN
gujaf-368	244	4	o.	o.	NOUN
gujaf-368	244	5	(	(	PUNCT
gujaf-368	244	6	2021	2021	NUM
gujaf-368	244	7	)	)	PUNCT
gujaf-368	244	8	.	.	PUNCT
gujaf-368	245	1	exchange	exchange	NOUN
gujaf-368	245	2	rate	rate	NOUN
gujaf-368	245	3	and	and	CCONJ
gujaf-368	245	4	performance	performance	NOUN
gujaf-368	245	5	of	of	ADP
gujaf-368	245	6	deposit	deposit	NOUN
gujaf-368	245	7	money	money	NOUN
gujaf-368	245	8	banks	bank	NOUN
gujaf-368	245	9	in	in	ADP
gujaf-368	245	10	nigeria	nigeria	PROPN
gujaf-368	245	11	.	.	PUNCT
gujaf-368	246	1	international	international	ADJ
gujaf-368	246	2	journal	journal	PROPN
gujaf-368	246	3	of	of	ADP
gujaf-368	246	4	innovative	innovative	ADJ
gujaf-368	246	5	finance	finance	NOUN
gujaf-368	246	6	and	and	CCONJ
gujaf-368	246	7	economics	economic	NOUN
gujaf-368	246	8	research	research	NOUN
gujaf-368	246	9	9(1	9(1	NUM
gujaf-368	246	10	):	):	PUNCT
gujaf-368	246	11	158	158	NUM
gujaf-368	246	12	-	-	SYM
gujaf-368	246	13	170	170	NUM
gujaf-368	246	14	.	.	PUNCT
gujaf-368	247	1	iwedi	iwedi	PROPN
gujaf-368	247	2	,	,	PUNCT
gujaf-368	247	3	m.	m.	NOUN
gujaf-368	247	4	(	(	PUNCT
gujaf-368	247	5	2021	2021	NUM
gujaf-368	247	6	)	)	PUNCT
gujaf-368	247	7	.	.	PUNCT
gujaf-368	248	1	effects	effect	NOUN
gujaf-368	248	2	of	of	ADP
gujaf-368	248	3	foreign	foreign	ADJ
gujaf-368	248	4	exchange	exchange	NOUN
gujaf-368	248	5	crisis	crisis	NOUN
gujaf-368	248	6	on	on	ADP
gujaf-368	248	7	the	the	DET
gujaf-368	248	8	performance	performance	NOUN
gujaf-368	248	9	of	of	ADP
gujaf-368	248	10	manufacturing	manufacturing	NOUN
gujaf-368	248	11	sector	sector	NOUN
gujaf-368	248	12	in	in	ADP
gujaf-368	248	13	nigeria	nigeria	PROPN
gujaf-368	248	14	.	.	PUNCT
gujaf-368	249	1	noble	noble	ADJ
gujaf-368	249	2	international	international	ADJ
gujaf-368	249	3	journal	journal	NOUN
gujaf-368	249	4	of	of	ADP
gujaf-368	249	5	economics	economic	NOUN
gujaf-368	249	6	and	and	CCONJ
gujaf-368	249	7	financial	financial	ADJ
gujaf-368	249	8	research	research	NOUN
gujaf-368	249	9	,	,	PUNCT
gujaf-368	249	10	6(1	6(1	NUM
gujaf-368	249	11	)	)	PUNCT
gujaf-368	249	12	.	.	PUNCT
gujaf-368	250	1	jianao	jianao	PROPN
gujaf-368	250	2	,	,	PUNCT
gujaf-368	250	3	l.	l.	PROPN
gujaf-368	250	4	,	,	PUNCT
gujaf-368	250	5	jiongcheng	jiongcheng	PROPN
gujaf-368	250	6	,	,	PUNCT
gujaf-368	250	7	l.	l.	PROPN
gujaf-368	250	8	,	,	PUNCT
gujaf-368	250	9	&	&	CCONJ
gujaf-368	250	10	jialu	jialu	PROPN
gujaf-368	250	11	,	,	PUNCT
gujaf-368	250	12	l.	l.	PROPN
gujaf-368	250	13	(	(	PUNCT
gujaf-368	250	14	2021	2021	NUM
gujaf-368	250	15	)	)	PUNCT
gujaf-368	250	16	.	.	PUNCT
gujaf-368	251	1	the	the	DET
gujaf-368	251	2	impact	impact	NOUN
gujaf-368	251	3	of	of	ADP
gujaf-368	251	4	the	the	DET
gujaf-368	251	5	fluctuation	fluctuation	NOUN
gujaf-368	251	6	of	of	ADP
gujaf-368	251	7	pound	pound	NOUN
gujaf-368	251	8	exchange	exchange	NOUN
gujaf-368	251	9	rate	rate	NOUN
gujaf-368	251	10	on	on	ADP
gujaf-368	251	11	the	the	DET
gujaf-368	251	12	banking	banking	NOUN
gujaf-368	251	13	performance	performance	NOUN
gujaf-368	251	14	and	and	CCONJ
gujaf-368	251	15	profitability	profitability	NOUN
gujaf-368	251	16	.	.	PUNCT
gujaf-368	252	1	american	american	ADJ
gujaf-368	252	2	journal	journal	PROPN
gujaf-368	252	3	of	of	ADP
gujaf-368	252	4	industrial	industrial	ADJ
gujaf-368	252	5	and	and	CCONJ
gujaf-368	252	6	business	business	NOUN
gujaf-368	252	7	management	management	NOUN
gujaf-368	252	8	,	,	PUNCT
gujaf-368	252	9	11	11	NUM
gujaf-368	252	10	,	,	PUNCT
gujaf-368	252	11	364	364	NUM
gujaf-368	252	12	-	-	SYM
gujaf-368	252	13	379	379	NUM
gujaf-368	252	14	.	.	PUNCT
gujaf-368	253	1	jong	jong	PROPN
gujaf-368	253	2	woo	woo	PROPN
gujaf-368	253	3	,	,	PUNCT
gujaf-368	253	4	w.	w.	PROPN
gujaf-368	253	5	k.	k.	PROPN
gujaf-368	253	6	,	,	PUNCT
gujaf-368	253	7	&	&	CCONJ
gujaf-368	253	8	suzette	suzette	PROPN
gujaf-368	253	9	,	,	PUNCT
gujaf-368	253	10	d.	d.	PROPN
gujaf-368	253	11	(	(	PUNCT
gujaf-368	253	12	2018	2018	NUM
gujaf-368	253	13	)	)	PUNCT
gujaf-368	253	14	.	.	PUNCT
gujaf-368	254	1	international	international	ADJ
gujaf-368	254	2	trade	trade	PROPN
gujaf-368	254	3	and	and	CCONJ
gujaf-368	254	4	exchange	exchange	NOUN
gujaf-368	254	5	rates	rate	NOUN
gujaf-368	254	6	.	.	PUNCT
gujaf-368	255	1	journal	journal	NOUN
gujaf-368	255	2	of	of	ADP
gujaf-368	255	3	applied	apply	VERB
gujaf-368	255	4	economics	economic	NOUN
gujaf-368	255	5	,	,	PUNCT
gujaf-368	255	6	21(1	21(1	NUM
gujaf-368	255	7	)	)	PUNCT
gujaf-368	255	8	,	,	PUNCT
gujaf-368	255	9	84	84	NUM
gujaf-368	255	10	-	-	SYM
gujaf-368	255	11	105	105	NUM
gujaf-368	255	12	.	.	PUNCT
gujaf-368	256	1	keho	keho	PROPN
gujaf-368	256	2	,	,	PUNCT
gujaf-368	256	3	y.	y.	NOUN
gujaf-368	256	4	(	(	PUNCT
gujaf-368	256	5	2021	2021	NUM
gujaf-368	256	6	)	)	PUNCT
gujaf-368	256	7	.	.	PUNCT
gujaf-368	257	1	effects	effect	NOUN
gujaf-368	257	2	of	of	ADP
gujaf-368	257	3	real	real	ADJ
gujaf-368	257	4	exchange	exchange	NOUN
gujaf-368	257	5	rate	rate	NOUN
gujaf-368	257	6	on	on	ADP
gujaf-368	257	7	trade	trade	NOUN
gujaf-368	257	8	balance	balance	NOUN
gujaf-368	257	9	in	in	ADP
gujaf-368	257	10	cote	cote	PROPN
gujaf-368	257	11	d’ivoire	d’ivoire	PROPN
gujaf-368	257	12	:	:	PUNCT
gujaf-368	257	13	evidence	evidence	NOUN
gujaf-368	257	14	from	from	ADP
gujaf-368	257	15	threshold	threshold	PROPN
gujaf-368	257	16	nonlinear	nonlinear	PROPN
gujaf-368	257	17	ardl	ardl	PROPN
gujaf-368	257	18	model	model	NOUN
gujaf-368	257	19	.	.	PUNCT
gujaf-368	258	1	theoretical	theoretical	ADJ
gujaf-368	258	2	economics	economic	NOUN
gujaf-368	258	3	letters	letter	NOUN
gujaf-368	258	4	,	,	PUNCT
gujaf-368	258	5	11	11	NUM
gujaf-368	258	6	,	,	PUNCT
gujaf-368	258	7	507	507	NUM
gujaf-368	258	8	-	-	SYM
gujaf-368	258	9	521	521	NUM
gujaf-368	258	10	kudakwashe	kudakwashe	NOUN
gujaf-368	258	11	,	,	PUNCT
gujaf-368	258	12	z.	z.	PROPN
gujaf-368	258	13	,	,	PUNCT
gujaf-368	258	14	j.	j.	PROPN
gujaf-368	258	15	,	,	PUNCT
gujaf-368	258	16	&	&	CCONJ
gujaf-368	258	17	oliver	oliver	PROPN
gujaf-368	258	18	t.	t.	PROPN
gujaf-368	258	19	(	(	PUNCT
gujaf-368	258	20	2022	2022	NUM
gujaf-368	258	21	)	)	PUNCT
gujaf-368	258	22	exchange	exchange	NOUN
gujaf-368	258	23	rate	rate	NOUN
gujaf-368	258	24	movement	movement	NOUN
gujaf-368	258	25	and	and	CCONJ
gujaf-368	258	26	stock	stock	NOUN
gujaf-368	258	27	market	market	NOUN
gujaf-368	258	28	performance	performance	NOUN
gujaf-368	258	29	:	:	PUNCT
gujaf-368	258	30	an	an	DET
gujaf-368	258	31	application	application	NOUN
gujaf-368	258	32	of	of	ADP
gujaf-368	258	33	the	the	DET
gujaf-368	258	34	ardl	ardl	NOUN
gujaf-368	258	35	model	model	NOUN
gujaf-368	258	36	.	.	PUNCT
gujaf-368	259	1	cogent	cogent	NOUN
gujaf-368	259	2	economics	economics	PROPN
gujaf-368	259	3	&	&	CCONJ
gujaf-368	259	4	finance	finance	PROPN
gujaf-368	259	5	,	,	PUNCT
gujaf-368	259	6	10:1	10:1	NUM
gujaf-368	259	7	,	,	PUNCT
gujaf-368	259	8	2075520	2075520	NUM
gujaf-368	259	9	.	.	PUNCT
gujaf-368	260	1	kurawa	kurawa	PROPN
gujaf-368	260	2	,	,	PUNCT
gujaf-368	260	3	m.	m.	NOUN
gujaf-368	260	4	,	,	PUNCT
gujaf-368	260	5	&	&	CCONJ
gujaf-368	260	6	shuaibu	shuaibu	NOUN
gujaf-368	260	7	,	,	PUNCT
gujaf-368	260	8	k.	k.	PROPN
gujaf-368	260	9	(	(	PUNCT
gujaf-368	260	10	2022	2022	NUM
gujaf-368	260	11	)	)	PUNCT
gujaf-368	260	12	.	.	PUNCT
gujaf-368	261	1	environmental	environmental	ADJ
gujaf-368	261	2	disclosure	disclosure	NOUN
gujaf-368	261	3	and	and	CCONJ
gujaf-368	261	4	financial	financial	ADJ
gujaf-368	261	5	performance	performance	NOUN
gujaf-368	261	6	of	of	ADP
gujaf-368	261	7	listed	list	VERB
gujaf-368	261	8	non	non	ADJ
gujaf-368	261	9	-	-	ADJ
gujaf-368	261	10	financial	financial	ADJ
gujaf-368	261	11	companies	company	NOUN
gujaf-368	261	12	in	in	ADP
gujaf-368	261	13	nigeria	nigeria	PROPN
gujaf-368	261	14	.	.	PUNCT
gujaf-368	262	1	european	european	PROPN
gujaf-368	262	2	journal	journal	PROPN
gujaf-368	262	3	of	of	ADP
gujaf-368	262	4	accounting	accounting	NOUN
gujaf-368	262	5	,	,	PUNCT
gujaf-368	262	6	auditing	auditing	NOUN
gujaf-368	262	7	and	and	CCONJ
gujaf-368	262	8	finance	finance	NOUN
gujaf-368	262	9	research	research	NOUN
gujaf-368	262	10	,	,	PUNCT
gujaf-368	262	11	10(2	10(2	NUM
gujaf-368	262	12	):	):	PUNCT
gujaf-368	262	13	31	31	NUM
gujaf-368	262	14	-	-	SYM
gujaf-368	262	15	51	51	NUM
gujaf-368	262	16	.	.	PUNCT
gujaf-368	263	1	mirza	mirza	PROPN
gujaf-368	263	2	,	,	PUNCT
gujaf-368	263	3	n.	n.	PROPN
gujaf-368	263	4	,	,	PUNCT
gujaf-368	263	5	hasnaoui	hasnaoui	ADV
gujaf-368	263	6	,	,	PUNCT
gujaf-368	263	7	j.	j.	PROPN
gujaf-368	263	8	a.	a.	PROPN
gujaf-368	263	9	,	,	PUNCT
gujaf-368	263	10	naqvi	naqvi	NOUN
gujaf-368	263	11	,	,	PUNCT
gujaf-368	263	12	b.	b.	PROPN
gujaf-368	263	13	,	,	PUNCT
gujaf-368	263	14	&	&	CCONJ
gujaf-368	263	15	rizvi	rizvi	PROPN
gujaf-368	263	16	,	,	PUNCT
gujaf-368	263	17	s.	s.	PROPN
gujaf-368	263	18	k.	k.	PROPN
gujaf-368	263	19	(	(	PUNCT
gujaf-368	263	20	2020	2020	NUM
gujaf-368	263	21	)	)	PUNCT
gujaf-368	263	22	.	.	PUNCT
gujaf-368	264	1	the	the	DET
gujaf-368	264	2	impact	impact	NOUN
gujaf-368	264	3	of	of	ADP
gujaf-368	264	4	human	human	ADJ
gujaf-368	264	5	capital	capital	NOUN
gujaf-368	264	6	efficiency	efficiency	NOUN
gujaf-368	264	7	on	on	ADP
gujaf-368	264	8	latin	latin	ADJ
gujaf-368	264	9	american	american	ADJ
gujaf-368	264	10	mutual	mutual	ADJ
gujaf-368	264	11	funds	fund	NOUN
gujaf-368	264	12	during	during	ADP
gujaf-368	264	13	covid-19	covid-19	PROPN
gujaf-368	264	14	outbreak	outbreak	NOUN
gujaf-368	264	15	.	.	PUNCT
gujaf-368	265	1	swiss	swiss	ADJ
gujaf-368	265	2	journal	journal	PROPN
gujaf-368	265	3	of	of	ADP
gujaf-368	265	4	economics	economic	NOUN
gujaf-368	265	5	and	and	CCONJ
gujaf-368	265	6	statistics	statistic	NOUN
gujaf-368	265	7	,	,	PUNCT
gujaf-368	265	8	156(1	156(1	NUM
gujaf-368	265	9	)	)	PUNCT
gujaf-368	265	10	,	,	PUNCT
gujaf-368	265	11	16–17	16–17	NUM
gujaf-368	265	12	.	.	PUNCT
gujaf-368	266	1	nigeria	nigeria	PROPN
gujaf-368	266	2	exchange	exchange	PROPN
gujaf-368	266	3	group	group	PROPN
gujaf-368	266	4	online	online	PROPN
gujaf-368	266	5	database	database	NOUN
gujaf-368	266	6	(	(	PUNCT
gujaf-368	266	7	2023	2023	NUM
gujaf-368	266	8	)	)	PUNCT
gujaf-368	266	9	.	.	PUNCT
gujaf-368	267	1	annual	annual	ADJ
gujaf-368	267	2	reports	report	NOUN
gujaf-368	267	3	of	of	ADP
gujaf-368	267	4	the	the	DET
gujaf-368	267	5	listed	list	VERB
gujaf-368	267	6	companies	company	NOUN
gujaf-368	267	7	.	.	PUNCT
gujaf-368	268	1	retrieve	retrieve	VERB
gujaf-368	268	2	on	on	ADP
gujaf-368	268	3	july	july	PROPN
gujaf-368	268	4	29	29	NUM
gujaf-368	268	5	,	,	PUNCT
gujaf-368	268	6	2023	2023	NUM
gujaf-368	268	7	,	,	PUNCT
gujaf-368	268	8	from	from	ADP
gujaf-368	268	9	:	:	PUNCT
gujaf-368	268	10	https://ngxgroup.com/exchange/trade/equities/listed	https://ngxgroup.com/exchange/trade/equities/listed	PROPN
gujaf-368	268	11	companies/	companies/	PROPN
gujaf-368	268	12	obumneke	obumneke	ADJ
gujaf-368	268	13	,	,	PUNCT
gujaf-368	268	14	e.	e.	PROPN
gujaf-368	268	15	,	,	PUNCT
gujaf-368	268	16	sulaiman	sulaiman	PROPN
gujaf-368	268	17	,	,	PUNCT
gujaf-368	268	18	a.	a.	PROPN
gujaf-368	268	19	,	,	PUNCT
gujaf-368	268	20	&	&	CCONJ
gujaf-368	268	21	na	na	PROPN
gujaf-368	268	22	-	-	PUNCT
gujaf-368	268	23	allah	allah	PROPN
gujaf-368	268	24	,	,	PUNCT
gujaf-368	268	25	a.	a.	NOUN
gujaf-368	268	26	(	(	PUNCT
gujaf-368	268	27	2020	2020	NUM
gujaf-368	268	28	)	)	PUNCT
gujaf-368	268	29	effect	effect	NOUN
gujaf-368	268	30	of	of	ADP
gujaf-368	268	31	exchange	exchange	NOUN
gujaf-368	268	32	rates	rate	NOUN
gujaf-368	268	33	on	on	ADP
gujaf-368	268	34	manufacturing	manufacture	VERB
gujaf-368	268	35	sector	sector	NOUN
gujaf-368	268	36	growth	growth	NOUN
gujaf-368	268	37	in	in	ADP
gujaf-368	268	38	nigeria	nigeria	PROPN
gujaf-368	268	39	:	:	PUNCT
gujaf-368	268	40	1986	1986	NUM
gujaf-368	268	41	-	-	SYM
gujaf-368	268	42	2014	2014	NUM
gujaf-368	268	43	.	.	PUNCT
gujaf-368	269	1	fuw	fuw	PROPN
gujaf-368	269	2	-	-	ADJ
gujaf-368	269	3	international	international	ADJ
gujaf-368	269	4	journal	journal	NOUN
gujaf-368	269	5	of	of	ADP
gujaf-368	269	6	management	management	NOUN
gujaf-368	269	7	and	and	CCONJ
gujaf-368	269	8	social	social	ADJ
gujaf-368	269	9	sciences	science	NOUN
gujaf-368	269	10	,	,	PUNCT
gujaf-368	269	11	1(2	1(2	NUM
gujaf-368	269	12	)	)	PUNCT
gujaf-368	269	13	.	.	PUNCT
gujaf-368	270	1	okika	okika	PROPN
gujaf-368	270	2	,	,	PUNCT
gujaf-368	270	3	e.	e.	PROPN
gujaf-368	270	4	m.	m.	PROPN
gujaf-368	270	5	,	,	PUNCT
gujaf-368	270	6	francis	francis	PROPN
gujaf-368	270	7	,	,	PUNCT
gujaf-368	270	8	n.	n.	PROPN
gujaf-368	270	9	p.	p.	PROPN
gujaf-368	270	10	,	,	PUNCT
gujaf-368	270	11	&	&	CCONJ
gujaf-368	270	12	greg	greg	PROPN
gujaf-368	270	13	,	,	PUNCT
gujaf-368	270	14	o.	o.	PROPN
gujaf-368	270	15	o.	o.	PROPN
gujaf-368	270	16	(	(	PUNCT
gujaf-368	270	17	2018	2018	NUM
gujaf-368	270	18	)	)	PUNCT
gujaf-368	270	19	.	.	PUNCT
gujaf-368	271	1	effect	effect	NOUN
gujaf-368	271	2	of	of	ADP
gujaf-368	271	3	exchange	exchange	NOUN
gujaf-368	271	4	rate	rate	NOUN
gujaf-368	271	5	fluctuation	fluctuation	NOUN
gujaf-368	271	6	on	on	ADP
gujaf-368	271	7	firm	firm	ADJ
gujaf-368	271	8	gusau	gusau	ADJ
gujaf-368	271	9	journal	journal	NOUN
gujaf-368	271	10	of	of	ADP
gujaf-368	271	11	accounting	accounting	NOUN
gujaf-368	271	12	and	and	CCONJ
gujaf-368	271	13	finance	finance	NOUN
gujaf-368	271	14	,	,	PUNCT
gujaf-368	271	15	vol.6	vol.6	PROPN
gujaf-368	271	16	,	,	PUNCT
gujaf-368	271	17	issue	issue	NOUN
gujaf-368	271	18	1	1	NUM
gujaf-368	271	19	,	,	PUNCT
gujaf-368	271	20	april	april	PROPN
gujaf-368	271	21	,	,	PUNCT
gujaf-368	271	22	2025	2025	NUM
gujaf-368	271	23	78	78	NUM
gujaf-368	271	24	profitability	profitability	NOUN
gujaf-368	271	25	:	:	PUNCT
gujaf-368	271	26	evidence	evidence	NOUN
gujaf-368	271	27	from	from	ADP
gujaf-368	271	28	selected	select	VERB
gujaf-368	271	29	quoted	quote	VERB
gujaf-368	271	30	conglomerates	conglomerate	NOUN
gujaf-368	271	31	in	in	ADP
gujaf-368	271	32	nigeria	nigeria	PROPN
gujaf-368	271	33	.	.	PUNCT
gujaf-368	272	1	international	international	ADJ
gujaf-368	272	2	journal	journal	PROPN
gujaf-368	272	3	of	of	ADP
gujaf-368	272	4	academic	academic	ADJ
gujaf-368	272	5	research	research	NOUN
gujaf-368	272	6	in	in	ADP
gujaf-368	272	7	business	business	NOUN
gujaf-368	272	8	and	and	CCONJ
gujaf-368	272	9	social	social	ADJ
gujaf-368	272	10	sciences	science	NOUN
gujaf-368	272	11	,	,	PUNCT
gujaf-368	272	12	8(12	8(12	NUM
gujaf-368	272	13	)	)	PUNCT
gujaf-368	272	14	,	,	PUNCT
gujaf-368	272	15	1073–1090	1073–1090	NUM
gujaf-368	272	16	.	.	PUNCT
gujaf-368	273	1	osho	osho	PROPN
gujaf-368	273	2	,	,	PUNCT
gujaf-368	273	3	a.	a.	PROPN
gujaf-368	273	4	e.	e.	PROPN
gujaf-368	273	5	,	,	PUNCT
gujaf-368	273	6	&	&	CCONJ
gujaf-368	273	7	ibifunmilola	ibifunmilola	PROPN
gujaf-368	273	8	,	,	PUNCT
gujaf-368	273	9	o.d	o.d	PROPN
gujaf-368	273	10	.	.	PROPN
gujaf-368	273	11	(	(	PUNCT
gujaf-368	273	12	2022	2022	NUM
gujaf-368	273	13	)	)	PUNCT
gujaf-368	273	14	.	.	PUNCT
gujaf-368	274	1	foreign	foreign	ADJ
gujaf-368	274	2	currency	currency	NOUN
gujaf-368	274	3	transaction	transaction	NOUN
gujaf-368	274	4	,	,	PUNCT
gujaf-368	274	5	translation	translation	NOUN
gujaf-368	274	6	and	and	CCONJ
gujaf-368	274	7	performance	performance	NOUN
gujaf-368	274	8	of	of	ADP
gujaf-368	274	9	supernational	supernational	ADJ
gujaf-368	274	10	companies	company	NOUN
gujaf-368	274	11	in	in	ADP
gujaf-368	274	12	nigeria	nigeria	PROPN
gujaf-368	274	13	,	,	PUNCT
gujaf-368	274	14	west	west	PROPN
gujaf-368	274	15	africa	africa	PROPN
gujaf-368	274	16	.	.	PUNCT
gujaf-368	275	1	annals	annal	NOUN
gujaf-368	275	2	of	of	ADP
gujaf-368	275	3	spiru	spiru	PROPN
gujaf-368	275	4	haret	haret	PROPN
gujaf-368	275	5	university	university	PROPN
gujaf-368	275	6	.	.	PUNCT
gujaf-368	276	1	economic	economic	ADJ
gujaf-368	276	2	series	series	NOUN
gujaf-368	276	3	,	,	PUNCT
gujaf-368	276	4	22(3	22(3	NUM
gujaf-368	276	5	)	)	PUNCT
gujaf-368	276	6	,	,	PUNCT
gujaf-368	276	7	6170	6170	NUM
gujaf-368	276	8	.	.	PUNCT
gujaf-368	277	1	osho	osho	PROPN
gujaf-368	277	2	,	,	PUNCT
gujaf-368	277	3	a.	a.	PROPN
gujaf-368	277	4	,	,	PUNCT
gujaf-368	277	5	&	&	CCONJ
gujaf-368	277	6	efuntade	efuntade	VERB
gujaf-368	277	7	,	,	PUNCT
gujaf-368	277	8	a.	a.	NOUN
gujaf-368	277	9	(	(	PUNCT
gujaf-368	277	10	2019	2019	NUM
gujaf-368	277	11	)	)	PUNCT
gujaf-368	277	12	.	.	PUNCT
gujaf-368	278	1	effect	effect	NOUN
gujaf-368	278	2	of	of	ADP
gujaf-368	278	3	exchange	exchange	NOUN
gujaf-368	278	4	rate	rate	NOUN
gujaf-368	278	5	fluctuation	fluctuation	NOUN
gujaf-368	278	6	on	on	ADP
gujaf-368	278	7	the	the	DET
gujaf-368	278	8	financial	financial	ADJ
gujaf-368	278	9	performance	performance	NOUN
gujaf-368	278	10	evaluation	evaluation	NOUN
gujaf-368	278	11	of	of	ADP
gujaf-368	278	12	multinational	multinational	ADJ
gujaf-368	278	13	companies	company	NOUN
gujaf-368	278	14	in	in	ADP
gujaf-368	278	15	nigeria	nigeria	PROPN
gujaf-368	278	16	.	.	PUNCT
gujaf-368	279	1	research	research	NOUN
gujaf-368	279	2	journal	journal	PROPN
gujaf-368	279	3	of	of	ADP
gujaf-368	279	4	finance	finance	NOUN
gujaf-368	279	5	and	and	CCONJ
gujaf-368	279	6	accounting	accounting	NOUN
gujaf-368	279	7	,	,	PUNCT
gujaf-368	279	8	10(16	10(16	NUM
gujaf-368	279	9	)	)	PUNCT
gujaf-368	279	10	.	.	PUNCT
gujaf-368	280	1	stella	stella	PROPN
gujaf-368	280	2	,	,	PUNCT
gujaf-368	280	3	a.	a.	NOUN
gujaf-368	280	4	,	,	PUNCT
gujaf-368	280	5	n.	n.	NOUN
gujaf-368	280	6	,	,	PUNCT
gujaf-368	280	7	&	&	CCONJ
gujaf-368	280	8	augustine	augustine	PROPN
gujaf-368	280	9	,	,	PUNCT
gujaf-368	280	10	o.	o.	PROPN
gujaf-368	280	11	,	,	PUNCT
gujaf-368	280	12	c.	c.	PROPN
gujaf-368	280	13	(	(	PUNCT
gujaf-368	280	14	2018	2018	NUM
gujaf-368	280	15	)	)	PUNCT
gujaf-368	280	16	.	.	PUNCT
gujaf-368	281	1	effect	effect	NOUN
gujaf-368	281	2	of	of	ADP
gujaf-368	281	3	exchange	exchange	NOUN
gujaf-368	281	4	rate	rate	NOUN
gujaf-368	281	5	fluctuations	fluctuation	NOUN
gujaf-368	281	6	on	on	ADP
gujaf-368	281	7	the	the	DET
gujaf-368	281	8	financial	financial	ADJ
gujaf-368	281	9	performance	performance	NOUN
gujaf-368	281	10	of	of	ADP
gujaf-368	281	11	nigerian	nigerian	ADJ
gujaf-368	281	12	manufacturing	manufacturing	NOUN
gujaf-368	281	13	firms	firm	NOUN
gujaf-368	281	14	:	:	PUNCT
gujaf-368	281	15	evidence	evidence	NOUN
gujaf-368	281	16	from	from	ADP
gujaf-368	281	17	food	food	NOUN
gujaf-368	281	18	,	,	PUNCT
gujaf-368	281	19	beverage	beverage	NOUN
gujaf-368	281	20	and	and	CCONJ
gujaf-368	281	21	tobacco	tobacco	NOUN
gujaf-368	281	22	sector	sector	NOUN
gujaf-368	281	23	.	.	PUNCT
gujaf-368	282	1	international	international	ADJ
gujaf-368	282	2	journal	journal	PROPN
gujaf-368	282	3	of	of	ADP
gujaf-368	282	4	commerce	commerce	PROPN
gujaf-368	282	5	and	and	CCONJ
gujaf-368	282	6	management	management	NOUN
gujaf-368	282	7	research	research	NOUN
gujaf-368	282	8	,	,	PUNCT
gujaf-368	282	9	4(4	4(4	NUM
gujaf-368	282	10	)	)	PUNCT
gujaf-368	282	11	.	.	PUNCT
gujaf-368	283	1	syed	sye	VERB
gujaf-368	283	2	,	,	PUNCT
gujaf-368	283	3	a.	a.	PROPN
gujaf-368	283	4	,	,	PUNCT
gujaf-368	283	5	nida	nida	PROPN
gujaf-368	283	6	,	,	PUNCT
gujaf-368	283	7	s.	s.	PROPN
gujaf-368	283	8	,	,	PUNCT
gujaf-368	283	9	muhammad	muhammad	PROPN
gujaf-368	283	10	,	,	PUNCT
gujaf-368	283	11	a.	a.	PROPN
gujaf-368	283	12	,	,	PUNCT
gujaf-368	283	13	&	&	CCONJ
gujaf-368	283	14	shahbaz	shahbaz	PROPN
gujaf-368	283	15	,	,	PUNCT
gujaf-368	283	16	m.	m.	NOUN
gujaf-368	283	17	(	(	PUNCT
gujaf-368	283	18	2021	2021	NUM
gujaf-368	283	19	)	)	PUNCT
gujaf-368	283	20	.	.	PUNCT
gujaf-368	284	1	do	do	AUX
gujaf-368	284	2	exchange	exchange	NOUN
gujaf-368	284	3	rates	rate	NOUN
gujaf-368	284	4	fluctuations	fluctuation	NOUN
gujaf-368	284	5	influence	influence	VERB
gujaf-368	284	6	gold	gold	NOUN
gujaf-368	284	7	price	price	NOUN
gujaf-368	284	8	in	in	ADP
gujaf-368	284	9	g7	g7	PROPN
gujaf-368	284	10	countries	country	NOUN
gujaf-368	284	11	?	?	PUNCT
gujaf-368	285	1	new	new	ADJ
gujaf-368	285	2	insights	insight	NOUN
gujaf-368	285	3	from	from	ADP
gujaf-368	285	4	a	a	DET
gujaf-368	285	5	nonparametric	nonparametric	NOUN
gujaf-368	285	6	causality	causality	NOUN
gujaf-368	285	7	-	-	PUNCT
gujaf-368	285	8	in	in	ADP
gujaf-368	285	9	quantiles	quantile	NOUN
gujaf-368	285	10	test	test	VERB
gujaf-368	285	11	.	.	PUNCT
gujaf-368	286	1	zagreb	zagreb	PROPN
gujaf-368	286	2	international	international	PROPN
gujaf-368	286	3	review	review	PROPN
gujaf-368	286	4	of	of	ADP
gujaf-368	286	5	economics	economics	PROPN
gujaf-368	286	6	&	&	CCONJ
gujaf-368	286	7	business	business	NOUN
gujaf-368	286	8	,	,	PUNCT
gujaf-368	286	9	24(1	24(1	NUM
gujaf-368	286	10	)	)	PUNCT
gujaf-368	286	11	.	.	PUNCT
gujaf-368	287	1	umar	umar	PROPN
gujaf-368	287	2	,	,	PUNCT
gujaf-368	287	3	m.	m.	NOUN
gujaf-368	287	4	,	,	PUNCT
gujaf-368	287	5	mirza	mirza	PROPN
gujaf-368	287	6	,	,	PUNCT
gujaf-368	287	7	n.	n.	NOUN
gujaf-368	287	8	,	,	PUNCT
gujaf-368	287	9	rizvi	rizvi	PROPN
gujaf-368	287	10	,	,	PUNCT
gujaf-368	287	11	s.	s.	PROPN
gujaf-368	287	12	k.	k.	PROPN
gujaf-368	287	13	,	,	PUNCT
gujaf-368	287	14	&	&	CCONJ
gujaf-368	287	15	furqan	furqan	PROPN
gujaf-368	287	16	,	,	PUNCT
gujaf-368	287	17	m.	m.	NOUN
gujaf-368	287	18	(	(	PUNCT
gujaf-368	287	19	2021	2021	NUM
gujaf-368	287	20	)	)	PUNCT
gujaf-368	287	21	.	.	PUNCT
gujaf-368	288	1	asymmetric	asymmetric	ADJ
gujaf-368	288	2	volatility	volatility	NOUN
gujaf-368	288	3	structure	structure	NOUN
gujaf-368	288	4	of	of	ADP
gujaf-368	288	5	equity	equity	NOUN
gujaf-368	288	6	returns	return	NOUN
gujaf-368	288	7	:	:	PUNCT
gujaf-368	288	8	evidence	evidence	NOUN
gujaf-368	288	9	from	from	ADP
gujaf-368	288	10	an	an	DET
gujaf-368	288	11	emerging	emerge	VERB
gujaf-368	288	12	market	market	NOUN
gujaf-368	288	13	.	.	PUNCT
gujaf-368	289	1	the	the	DET
gujaf-368	289	2	quarterly	quarterly	ADJ
gujaf-368	289	3	review	review	NOUN
gujaf-368	289	4	of	of	ADP
gujaf-368	289	5	economics	economic	NOUN
gujaf-368	289	6	and	and	CCONJ
gujaf-368	289	7	finance	finance	NOUN
gujaf-368	289	8	,	,	PUNCT
gujaf-368	289	9	4(16	4(16	NUM
gujaf-368	289	10	)	)	PUNCT
gujaf-368	289	11	.	.	PUNCT
gujaf-368	290	1	williams	williams	PROPN
gujaf-368	290	2	,	,	PUNCT
gujaf-368	290	3	h.	h.	PROPN
gujaf-368	290	4	t.	t.	PROPN
gujaf-368	290	5	(	(	PUNCT
gujaf-368	290	6	2018	2018	NUM
gujaf-368	290	7	)	)	PUNCT
gujaf-368	290	8	.	.	PUNCT
gujaf-368	291	1	an	an	DET
gujaf-368	291	2	empirical	empirical	ADJ
gujaf-368	291	3	investigation	investigation	NOUN
gujaf-368	291	4	of	of	ADP
gujaf-368	291	5	the	the	DET
gujaf-368	291	6	impact	impact	NOUN
gujaf-368	291	7	of	of	ADP
gujaf-368	291	8	exchange	exchange	NOUN
gujaf-368	291	9	rate	rate	NOUN
gujaf-368	291	10	fluctuations	fluctuation	NOUN
gujaf-368	291	11	on	on	ADP
gujaf-368	291	12	the	the	DET
gujaf-368	291	13	performance	performance	NOUN
gujaf-368	291	14	of	of	ADP
gujaf-368	291	15	selected	select	VERB
gujaf-368	291	16	listed	list	VERB
gujaf-368	291	17	firms	firm	NOUN
gujaf-368	291	18	in	in	ADP
gujaf-368	291	19	nigeria	nigeria	PROPN
gujaf-368	291	20	.	.	PUNCT
gujaf-368	292	1	journal	journal	PROPN
gujaf-368	292	2	of	of	ADP
gujaf-368	292	3	business	business	NOUN
gujaf-368	292	4	management	management	NOUN
gujaf-368	292	5	and	and	CCONJ
gujaf-368	292	6	economic	economic	ADJ
gujaf-368	292	7	research	research	NOUN
gujaf-368	292	8	,	,	PUNCT
gujaf-368	292	9	2(3	2(3	NUM
gujaf-368	292	10	)	)	PUNCT
gujaf-368	292	11	.	.	PUNCT
gujaf-368	293	1	yulita	yulita	PROPN
gujaf-368	293	2	,	,	PUNCT
gujaf-368	293	3	s.	s.	PROPN
gujaf-368	293	4	,	,	PUNCT
gujaf-368	293	5	dwiarso	dwiarso	PROPN
gujaf-368	293	6	,	,	PUNCT
gujaf-368	293	7	u.	u.	PROPN
gujaf-368	293	8	,	,	PUNCT
gujaf-368	293	9	imam	imam	PROPN
gujaf-368	293	10	,	,	PUNCT
gujaf-368	293	11	g.	g.	PROPN
gujaf-368	293	12	,	,	PUNCT
gujaf-368	293	13	&	&	CCONJ
gujaf-368	293	14	jumanto	jumanto	PROPN
gujaf-368	293	15	,	,	PUNCT
gujaf-368	293	16	j.	j.	PROPN
gujaf-368	293	17	(	(	PUNCT
gujaf-368	293	18	2020	2020	NUM
gujaf-368	293	19	)	)	PUNCT
gujaf-368	293	20	.	.	PUNCT
gujaf-368	294	1	financial	financial	ADJ
gujaf-368	294	2	performance	performance	NOUN
gujaf-368	294	3	,	,	PUNCT
gujaf-368	294	4	exchange	exchange	NOUN
gujaf-368	294	5	rate	rate	NOUN
gujaf-368	294	6	,	,	PUNCT
gujaf-368	294	7	and	and	CCONJ
gujaf-368	294	8	firm	firm	ADJ
gujaf-368	294	9	value	value	NOUN
gujaf-368	294	10	:	:	PUNCT
gujaf-368	294	11	the	the	DET
gujaf-368	294	12	indonesian	indonesian	ADJ
gujaf-368	294	13	public	public	ADJ
gujaf-368	294	14	companies	company	NOUN
gujaf-368	294	15	case	case	NOUN
gujaf-368	294	16	.	.	PUNCT
gujaf-368	295	1	organizations	organization	NOUN
gujaf-368	295	2	and	and	CCONJ
gujaf-368	295	3	markets	market	NOUN
gujaf-368	295	4	in	in	ADP
gujaf-368	295	5	emerging	emerge	VERB
gujaf-368	295	6	economies	economy	NOUN
gujaf-368	295	7	,	,	PUNCT
gujaf-368	295	8	11(2	11(2	NUM
gujaf-368	295	9	)	)	PUNCT
gujaf-368	295	10	.	.	PUNCT