id	sid	tid	token	lemma	pos
gujaf-37	1	1	gusau	gusau	PROPN
gujaf-37	1	2	journal	journal	NOUN
gujaf-37	1	3	of	of	ADP
gujaf-37	1	4	accounting	accounting	NOUN
gujaf-37	1	5	and	and	CCONJ
gujaf-37	1	6	finance	finance	NOUN
gujaf-37	1	7	(	(	PUNCT
gujaf-37	1	8	gujaf	gujaf	NOUN
gujaf-37	1	9	)	)	PUNCT
gujaf-37	1	10	vol	vol	NOUN
gujaf-37	1	11	.	.	NOUN
gujaf-37	1	12	1	1	NUM
gujaf-37	1	13	issue	issue	NOUN
gujaf-37	1	14	2	2	NUM
gujaf-37	1	15	,	,	PUNCT
gujaf-37	1	16	october	october	PROPN
gujaf-37	1	17	,	,	PUNCT
gujaf-37	1	18	2020	2020	NUM
gujaf-37	1	19	issn	issn	VERB
gujaf-37	1	20	:	:	PUNCT
gujaf-37	1	21	2756	2756	NUM
gujaf-37	1	22	-	-	PUNCT
gujaf-37	1	23	665x	665x	NOUN
gujaf-37	1	24	a	a	DET
gujaf-37	1	25	publication	publication	NOUN
gujaf-37	1	26	of	of	ADP
gujaf-37	1	27	department	department	NOUN
gujaf-37	1	28	of	of	ADP
gujaf-37	1	29	accounting	accounting	NOUN
gujaf-37	1	30	and	and	CCONJ
gujaf-37	1	31	finance	finance	NOUN
gujaf-37	1	32	,	,	PUNCT
gujaf-37	1	33	faculty	faculty	NOUN
gujaf-37	1	34	of	of	ADP
gujaf-37	1	35	management	management	NOUN
gujaf-37	1	36	and	and	CCONJ
gujaf-37	1	37	social	social	ADJ
gujaf-37	1	38	sciences	science	NOUN
gujaf-37	1	39	,	,	PUNCT
gujaf-37	1	40	federal	federal	ADJ
gujaf-37	1	41	university	university	NOUN
gujaf-37	1	42	gusau	gusau	NOUN
gujaf-37	1	43	,	,	PUNCT
gujaf-37	1	44	zamfara	zamfara	PROPN
gujaf-37	1	45	state	state	PROPN
gujaf-37	1	46	–	–	PUNCT
gujaf-37	1	47	nigeria	nigeria	PROPN
gujaf-37	1	48	gusau	gusau	PROPN
gujaf-37	1	49	journal	journal	PROPN
gujaf-37	1	50	of	of	ADP
gujaf-37	1	51	accounting	accounting	NOUN
gujaf-37	1	52	and	and	CCONJ
gujaf-37	1	53	finance	finance	NOUN
gujaf-37	1	54	,	,	PUNCT
gujaf-37	1	55	vol	vol	NOUN
gujaf-37	1	56	.	.	PUNCT
gujaf-37	2	1	i	i	PRON
gujaf-37	2	2	,	,	PUNCT
gujaf-37	2	3	issue	issue	NOUN
gujaf-37	2	4	2	2	NUM
gujaf-37	2	5	,	,	PUNCT
gujaf-37	2	6	october	october	PROPN
gujaf-37	2	7	,	,	PUNCT
gujaf-37	2	8	2020	2020	NUM
gujaf-37	2	9	1	1	NUM
gujaf-37	2	10	firm	firm	ADJ
gujaf-37	2	11	specific	specific	ADJ
gujaf-37	2	12	attributes	attribute	NOUN
gujaf-37	2	13	and	and	CCONJ
gujaf-37	2	14	financial	financial	ADJ
gujaf-37	2	15	performance	performance	NOUN
gujaf-37	2	16	of	of	ADP
gujaf-37	2	17	listed	list	VERB
gujaf-37	2	18	insurance	insurance	NOUN
gujaf-37	2	19	companies	company	NOUN
gujaf-37	2	20	in	in	ADP
gujaf-37	2	21	nigeria	nigeria	PROPN
gujaf-37	2	22	agboola	agboola	PROPN
gujaf-37	2	23	muslimat	muslimat	PROPN
gujaf-37	2	24	opeyemi	opeyemi	PROPN
gujaf-37	2	25	department	department	PROPN
gujaf-37	2	26	of	of	ADP
gujaf-37	2	27	accounting	accounting	PROPN
gujaf-37	2	28	nigerian	nigerian	PROPN
gujaf-37	2	29	defence	defence	PROPN
gujaf-37	2	30	academy	academy	PROPN
gujaf-37	2	31	kaduna	kaduna	PROPN
gujaf-37	2	32	muslimaty@gmail.com/08038214118	muslimaty@gmail.com/08038214118	PROPN
gujaf-37	2	33	abiodun	abiodun	PROPN
gujaf-37	2	34	popoola	popoola	PROPN
gujaf-37	2	35	phd	phd	PROPN
gujaf-37	2	36	department	department	PROPN
gujaf-37	2	37	of	of	ADP
gujaf-37	2	38	economics	economics	PROPN
gujaf-37	2	39	ahmadu	ahmadu	PROPN
gujaf-37	2	40	bello	bello	PROPN
gujaf-37	2	41	university	university	PROPN
gujaf-37	2	42	zaria	zaria	PROPN
gujaf-37	2	43	.	.	PUNCT
gujaf-37	3	1	onipe	onipe	PROPN
gujaf-37	3	2	adabenege	adabenege	PROPN
gujaf-37	3	3	yahaya	yahaya	PROPN
gujaf-37	3	4	phd	phd	PROPN
gujaf-37	3	5	department	department	PROPN
gujaf-37	3	6	of	of	ADP
gujaf-37	3	7	accounting	accounting	PROPN
gujaf-37	3	8	nigerian	nigerian	PROPN
gujaf-37	3	9	defence	defence	PROPN
gujaf-37	3	10	academy	academy	PROPN
gujaf-37	3	11	kaduna	kaduna	PROPN
gujaf-37	3	12	abstract	abstract	PROPN
gujaf-37	3	13	the	the	DET
gujaf-37	3	14	financial	financial	ADJ
gujaf-37	3	15	performance	performance	NOUN
gujaf-37	3	16	of	of	ADP
gujaf-37	3	17	nigerian	nigerian	ADJ
gujaf-37	3	18	insurance	insurance	NOUN
gujaf-37	3	19	firms	firm	NOUN
gujaf-37	3	20	has	have	AUX
gujaf-37	3	21	been	be	AUX
gujaf-37	3	22	seen	see	VERB
gujaf-37	3	23	as	as	ADP
gujaf-37	3	24	weak	weak	ADJ
gujaf-37	3	25	and	and	CCONJ
gujaf-37	3	26	poor	poor	ADJ
gujaf-37	3	27	.	.	PUNCT
gujaf-37	4	1	owing	owe	VERB
gujaf-37	4	2	to	to	ADP
gujaf-37	4	3	the	the	DET
gujaf-37	4	4	weakness	weakness	NOUN
gujaf-37	4	5	of	of	ADP
gujaf-37	4	6	the	the	DET
gujaf-37	4	7	insurance	insurance	NOUN
gujaf-37	4	8	sector	sector	NOUN
gujaf-37	4	9	,	,	PUNCT
gujaf-37	4	10	the	the	DET
gujaf-37	4	11	study	study	NOUN
gujaf-37	4	12	therefore	therefore	ADV
gujaf-37	4	13	examined	examine	VERB
gujaf-37	4	14	the	the	DET
gujaf-37	4	15	effect	effect	NOUN
gujaf-37	4	16	of	of	ADP
gujaf-37	4	17	insurance	insurance	NOUN
gujaf-37	4	18	specific	specific	ADJ
gujaf-37	4	19	attributes	attribute	NOUN
gujaf-37	4	20	on	on	ADP
gujaf-37	4	21	financial	financial	ADJ
gujaf-37	4	22	performance	performance	NOUN
gujaf-37	4	23	of	of	ADP
gujaf-37	4	24	listed	list	VERB
gujaf-37	4	25	insurance	insurance	NOUN
gujaf-37	4	26	firms	firm	NOUN
gujaf-37	4	27	in	in	ADP
gujaf-37	4	28	nigeria	nigeria	PROPN
gujaf-37	4	29	.	.	PUNCT
gujaf-37	5	1	the	the	DET
gujaf-37	5	2	study	study	NOUN
gujaf-37	5	3	covered	cover	VERB
gujaf-37	5	4	a	a	DET
gujaf-37	5	5	period	period	NOUN
gujaf-37	5	6	of	of	ADP
gujaf-37	5	7	eleven	eleven	NUM
gujaf-37	5	8	years	year	NOUN
gujaf-37	5	9	from	from	ADP
gujaf-37	5	10	2008	2008	NUM
gujaf-37	5	11	to	to	ADP
gujaf-37	5	12	2018	2018	NUM
gujaf-37	5	13	.	.	PUNCT
gujaf-37	6	1	the	the	DET
gujaf-37	6	2	research	research	NOUN
gujaf-37	6	3	used	use	VERB
gujaf-37	6	4	correlation	correlation	NOUN
gujaf-37	6	5	research	research	NOUN
gujaf-37	6	6	design	design	NOUN
gujaf-37	6	7	and	and	CCONJ
gujaf-37	6	8	secondary	secondary	ADJ
gujaf-37	6	9	data	datum	NOUN
gujaf-37	6	10	obtained	obtain	VERB
gujaf-37	6	11	from	from	ADP
gujaf-37	6	12	the	the	DET
gujaf-37	6	13	annual	annual	ADJ
gujaf-37	6	14	reports	report	NOUN
gujaf-37	6	15	and	and	CCONJ
gujaf-37	6	16	accounts	account	NOUN
gujaf-37	6	17	of	of	ADP
gujaf-37	6	18	firms	firm	NOUN
gujaf-37	6	19	from	from	ADP
gujaf-37	6	20	2008	2008	NUM
gujaf-37	6	21	-	-	SYM
gujaf-37	6	22	2018	2018	NUM
gujaf-37	6	23	.	.	PUNCT
gujaf-37	7	1	the	the	DET
gujaf-37	7	2	population	population	NOUN
gujaf-37	7	3	of	of	ADP
gujaf-37	7	4	the	the	DET
gujaf-37	7	5	study	study	NOUN
gujaf-37	7	6	is	be	AUX
gujaf-37	7	7	all	all	DET
gujaf-37	7	8	the	the	DET
gujaf-37	7	9	27	27	NUM
gujaf-37	7	10	insurance	insurance	NOUN
gujaf-37	7	11	firms	firm	NOUN
gujaf-37	7	12	listed	list	VERB
gujaf-37	7	13	on	on	ADP
gujaf-37	7	14	the	the	DET
gujaf-37	7	15	nigerian	nigerian	ADJ
gujaf-37	7	16	stock	stock	NOUN
gujaf-37	7	17	exchange	exchange	PROPN
gujaf-37	7	18	as	as	ADP
gujaf-37	7	19	at	at	ADP
gujaf-37	7	20	31st	31st	NOUN
gujaf-37	7	21	december	december	PROPN
gujaf-37	7	22	2018	2018	NUM
gujaf-37	7	23	,	,	PUNCT
gujaf-37	7	24	eighteen	eighteen	NUM
gujaf-37	7	25	(	(	PUNCT
gujaf-37	7	26	18	18	NUM
gujaf-37	7	27	)	)	PUNCT
gujaf-37	7	28	of	of	ADP
gujaf-37	7	29	these	these	DET
gujaf-37	7	30	firms	firm	NOUN
gujaf-37	7	31	were	be	AUX
gujaf-37	7	32	selected	select	VERB
gujaf-37	7	33	as	as	ADP
gujaf-37	7	34	sample	sample	NOUN
gujaf-37	7	35	.	.	PUNCT
gujaf-37	8	1	multiple	multiple	ADJ
gujaf-37	8	2	regression	regression	NOUN
gujaf-37	8	3	analysis	analysis	NOUN
gujaf-37	8	4	was	be	AUX
gujaf-37	8	5	used	use	VERB
gujaf-37	8	6	in	in	ADP
gujaf-37	8	7	estimating	estimate	VERB
gujaf-37	8	8	the	the	DET
gujaf-37	8	9	research	research	NOUN
gujaf-37	8	10	model	model	NOUN
gujaf-37	8	11	.	.	PUNCT
gujaf-37	9	1	the	the	DET
gujaf-37	9	2	result	result	NOUN
gujaf-37	9	3	of	of	ADP
gujaf-37	9	4	the	the	DET
gujaf-37	9	5	study	study	NOUN
gujaf-37	9	6	shows	show	VERB
gujaf-37	9	7	that	that	SCONJ
gujaf-37	9	8	underwriting	underwriting	NOUN
gujaf-37	9	9	risk	risk	NOUN
gujaf-37	9	10	and	and	CCONJ
gujaf-37	9	11	operating	operating	NOUN
gujaf-37	9	12	expenses	expense	NOUN
gujaf-37	9	13	have	have	VERB
gujaf-37	9	14	negative	negative	ADJ
gujaf-37	9	15	and	and	CCONJ
gujaf-37	9	16	significant	significant	ADJ
gujaf-37	9	17	impacts	impact	NOUN
gujaf-37	9	18	on	on	ADP
gujaf-37	9	19	financial	financial	ADJ
gujaf-37	9	20	performance	performance	NOUN
gujaf-37	9	21	and	and	CCONJ
gujaf-37	9	22	premium	premium	NOUN
gujaf-37	9	23	growth	growth	NOUN
gujaf-37	9	24	reveal	reveal	VERB
gujaf-37	9	25	a	a	DET
gujaf-37	9	26	positive	positive	ADJ
gujaf-37	9	27	and	and	CCONJ
gujaf-37	9	28	significant	significant	ADJ
gujaf-37	9	29	impact	impact	NOUN
gujaf-37	9	30	on	on	ADP
gujaf-37	9	31	financial	financial	ADJ
gujaf-37	9	32	performance	performance	NOUN
gujaf-37	9	33	of	of	ADP
gujaf-37	9	34	the	the	DET
gujaf-37	9	35	study	study	NOUN
gujaf-37	9	36	firms	firm	NOUN
gujaf-37	9	37	.	.	PUNCT
gujaf-37	10	1	the	the	DET
gujaf-37	10	2	study	study	NOUN
gujaf-37	10	3	concludes	conclude	VERB
gujaf-37	10	4	that	that	SCONJ
gujaf-37	10	5	underwriting	underwriting	NOUN
gujaf-37	10	6	risk	risk	NOUN
gujaf-37	10	7	and	and	CCONJ
gujaf-37	10	8	operating	operating	NOUN
gujaf-37	10	9	expenses	expense	NOUN
gujaf-37	10	10	inversely	inversely	ADV
gujaf-37	10	11	affect	affect	VERB
gujaf-37	10	12	the	the	DET
gujaf-37	10	13	financial	financial	ADJ
gujaf-37	10	14	performance	performance	NOUN
gujaf-37	10	15	of	of	ADP
gujaf-37	10	16	listed	list	VERB
gujaf-37	10	17	insurance	insurance	NOUN
gujaf-37	10	18	firms	firm	NOUN
gujaf-37	10	19	.	.	PUNCT
gujaf-37	11	1	the	the	DET
gujaf-37	11	2	study	study	NOUN
gujaf-37	11	3	recommends	recommend	VERB
gujaf-37	11	4	among	among	ADP
gujaf-37	11	5	others	other	NOUN
gujaf-37	11	6	that	that	SCONJ
gujaf-37	11	7	the	the	DET
gujaf-37	11	8	management	management	NOUN
gujaf-37	11	9	of	of	ADP
gujaf-37	11	10	the	the	DET
gujaf-37	11	11	listed	list	VERB
gujaf-37	11	12	insurance	insurance	NOUN
gujaf-37	11	13	firm	firm	NOUN
gujaf-37	11	14	should	should	AUX
gujaf-37	11	15	focus	focus	VERB
gujaf-37	11	16	more	more	ADV
gujaf-37	11	17	on	on	ADP
gujaf-37	11	18	reducing	reduce	VERB
gujaf-37	11	19	the	the	DET
gujaf-37	11	20	level	level	NOUN
gujaf-37	11	21	of	of	ADP
gujaf-37	11	22	their	their	PRON
gujaf-37	11	23	underwriting	underwriting	NOUN
gujaf-37	11	24	operation	operation	NOUN
gujaf-37	11	25	and	and	CCONJ
gujaf-37	11	26	cut	cut	VERB
gujaf-37	11	27	their	their	PRON
gujaf-37	11	28	present	present	ADJ
gujaf-37	11	29	level	level	NOUN
gujaf-37	11	30	of	of	ADP
gujaf-37	11	31	operational	operational	ADJ
gujaf-37	11	32	cost	cost	NOUN
gujaf-37	11	33	drastically	drastically	ADV
gujaf-37	11	34	to	to	PART
gujaf-37	11	35	improve	improve	VERB
gujaf-37	11	36	financial	financial	ADJ
gujaf-37	11	37	performance	performance	NOUN
gujaf-37	11	38	.	.	PUNCT
gujaf-37	12	1	keyword	keyword	NOUN
gujaf-37	12	2	:	:	PUNCT
gujaf-37	12	3	financial	financial	ADJ
gujaf-37	12	4	performance	performance	NOUN
gujaf-37	12	5	,	,	PUNCT
gujaf-37	12	6	underwriting	underwriting	NOUN
gujaf-37	12	7	risk	risk	NOUN
gujaf-37	12	8	,	,	PUNCT
gujaf-37	12	9	premium	premium	NOUN
gujaf-37	12	10	growth	growth	NOUN
gujaf-37	12	11	,	,	PUNCT
gujaf-37	12	12	operating	operating	NOUN
gujaf-37	12	13	expenses	expense	NOUN
gujaf-37	12	14	,	,	PUNCT
gujaf-37	12	15	re	re	NOUN
gujaf-37	12	16	-	-	NOUN
gujaf-37	12	17	insurance	insurance	ADJ
gujaf-37	12	18	risk	risk	NOUN
gujaf-37	12	19	1	1	NUM
gujaf-37	12	20	.	.	PUNCT
gujaf-37	13	1	introduction	introduction	NOUN
gujaf-37	13	2	insurance	insurance	NOUN
gujaf-37	13	3	plays	play	VERB
gujaf-37	13	4	very	very	ADV
gujaf-37	13	5	important	important	ADJ
gujaf-37	13	6	role	role	NOUN
gujaf-37	13	7	in	in	ADP
gujaf-37	13	8	the	the	DET
gujaf-37	13	9	development	development	NOUN
gujaf-37	13	10	of	of	ADP
gujaf-37	13	11	the	the	DET
gujaf-37	13	12	economy	economy	NOUN
gujaf-37	13	13	,	,	PUNCT
gujaf-37	13	14	efficient	efficient	ADJ
gujaf-37	13	15	allocation	allocation	NOUN
gujaf-37	13	16	of	of	ADP
gujaf-37	13	17	resources	resource	NOUN
gujaf-37	13	18	,	,	PUNCT
gujaf-37	13	19	reduction	reduction	NOUN
gujaf-37	13	20	of	of	ADP
gujaf-37	13	21	transaction	transaction	NOUN
gujaf-37	13	22	costs	cost	NOUN
gujaf-37	13	23	,	,	PUNCT
gujaf-37	13	24	creating	create	VERB
gujaf-37	13	25	liquidity	liquidity	NOUN
gujaf-37	13	26	,	,	PUNCT
gujaf-37	13	27	gusau	gusau	ADJ
gujaf-37	13	28	journal	journal	NOUN
gujaf-37	13	29	of	of	ADP
gujaf-37	13	30	accounting	accounting	NOUN
gujaf-37	13	31	and	and	CCONJ
gujaf-37	13	32	finance	finance	NOUN
gujaf-37	13	33	,	,	PUNCT
gujaf-37	13	34	vol	vol	NOUN
gujaf-37	13	35	.	.	PUNCT
gujaf-37	14	1	i	i	PRON
gujaf-37	14	2	,	,	PUNCT
gujaf-37	14	3	issue	issue	NOUN
gujaf-37	14	4	2	2	NUM
gujaf-37	14	5	,	,	PUNCT
gujaf-37	14	6	october	october	PROPN
gujaf-37	14	7	,	,	PUNCT
gujaf-37	14	8	2020	2020	NUM
gujaf-37	14	9	2	2	NUM
gujaf-37	14	10	promoting	promote	VERB
gujaf-37	14	11	investments	investment	NOUN
gujaf-37	14	12	and	and	CCONJ
gujaf-37	14	13	distribution	distribution	NOUN
gujaf-37	14	14	of	of	ADP
gujaf-37	14	15	financial	financial	ADJ
gujaf-37	14	16	losses	loss	NOUN
gujaf-37	14	17	.	.	PUNCT
gujaf-37	15	1	it	it	PRON
gujaf-37	15	2	also	also	ADV
gujaf-37	15	3	plays	play	VERB
gujaf-37	15	4	a	a	DET
gujaf-37	15	5	prominent	prominent	ADJ
gujaf-37	15	6	role	role	NOUN
gujaf-37	15	7	in	in	ADP
gujaf-37	15	8	the	the	DET
gujaf-37	15	9	country	country	NOUN
gujaf-37	15	10	’s	’s	PART
gujaf-37	15	11	economy	economy	NOUN
gujaf-37	15	12	through	through	ADP
gujaf-37	15	13	risk	risk	NOUN
gujaf-37	15	14	bearing	bearing	NOUN
gujaf-37	15	15	and	and	CCONJ
gujaf-37	15	16	payment	payment	NOUN
gujaf-37	15	17	of	of	ADP
gujaf-37	15	18	taxes	taxis	NOUN
gujaf-37	15	19	(	(	PUNCT
gujaf-37	15	20	hamadu	hamadu	NOUN
gujaf-37	15	21	&	&	CCONJ
gujaf-37	15	22	mojekwu	mojekwu	PROPN
gujaf-37	15	23	,	,	PUNCT
gujaf-37	15	24	2010	2010	NUM
gujaf-37	15	25	)	)	PUNCT
gujaf-37	15	26	.	.	PUNCT
gujaf-37	16	1	insurance	insurance	NOUN
gujaf-37	16	2	business	business	NOUN
gujaf-37	16	3	is	be	AUX
gujaf-37	16	4	arguably	arguably	ADV
gujaf-37	16	5	the	the	DET
gujaf-37	16	6	lead	lead	ADJ
gujaf-37	16	7	player	player	NOUN
gujaf-37	16	8	in	in	ADP
gujaf-37	16	9	the	the	DET
gujaf-37	16	10	nigeria	nigeria	PROPN
gujaf-37	16	11	’s	’s	PART
gujaf-37	16	12	risk	risk	NOUN
gujaf-37	16	13	management	management	NOUN
gujaf-37	16	14	system	system	NOUN
gujaf-37	16	15	.	.	PUNCT
gujaf-37	17	1	aside	aside	ADV
gujaf-37	17	2	ensuring	ensure	VERB
gujaf-37	17	3	financial	financial	ADJ
gujaf-37	17	4	security	security	NOUN
gujaf-37	17	5	,	,	PUNCT
gujaf-37	17	6	the	the	DET
gujaf-37	17	7	insurance	insurance	NOUN
gujaf-37	17	8	industry	industry	NOUN
gujaf-37	17	9	contributes	contribute	VERB
gujaf-37	17	10	significantly	significantly	ADV
gujaf-37	17	11	to	to	ADP
gujaf-37	17	12	the	the	DET
gujaf-37	17	13	financial	financial	ADJ
gujaf-37	17	14	intermediation	intermediation	NOUN
gujaf-37	17	15	chain	chain	NOUN
gujaf-37	17	16	,	,	PUNCT
gujaf-37	17	17	and	and	CCONJ
gujaf-37	17	18	offers	offer	VERB
gujaf-37	17	19	a	a	DET
gujaf-37	17	20	ready	ready	ADJ
gujaf-37	17	21	source	source	NOUN
gujaf-37	17	22	of	of	ADP
gujaf-37	17	23	long	long	ADJ
gujaf-37	17	24	term	term	NOUN
gujaf-37	17	25	capital	capital	NOUN
gujaf-37	17	26	for	for	ADP
gujaf-37	17	27	infrastructural	infrastructural	ADJ
gujaf-37	17	28	projects	project	NOUN
gujaf-37	17	29	(	(	PUNCT
gujaf-37	17	30	augustine	augustine	PROPN
gujaf-37	17	31	&	&	CCONJ
gujaf-37	17	32	nwameka	nwameka	PROPN
gujaf-37	17	33	,	,	PUNCT
gujaf-37	17	34	2011	2011	NUM
gujaf-37	17	35	)	)	PUNCT
gujaf-37	17	36	.	.	PUNCT
gujaf-37	18	1	the	the	DET
gujaf-37	18	2	risk	risk	NOUN
gujaf-37	18	3	businesses	business	NOUN
gujaf-37	18	4	include	include	VERB
gujaf-37	18	5	the	the	DET
gujaf-37	18	6	insurance	insurance	NOUN
gujaf-37	18	7	companies	company	NOUN
gujaf-37	18	8	and	and	CCONJ
gujaf-37	18	9	as	as	ADP
gujaf-37	18	10	such	such	ADJ
gujaf-37	18	11	encompass	encompass	NOUN
gujaf-37	18	12	all	all	DET
gujaf-37	18	13	sorts	sort	NOUN
gujaf-37	18	14	of	of	ADP
gujaf-37	18	15	risks	risk	NOUN
gujaf-37	18	16	ranging	range	VERB
gujaf-37	18	17	from	from	ADP
gujaf-37	18	18	individuals	individual	NOUN
gujaf-37	18	19	,	,	PUNCT
gujaf-37	18	20	businesses	business	NOUN
gujaf-37	18	21	and	and	CCONJ
gujaf-37	18	22	companies	company	NOUN
gujaf-37	18	23	.	.	PUNCT
gujaf-37	19	1	in	in	ADP
gujaf-37	19	2	order	order	NOUN
gujaf-37	19	3	to	to	PART
gujaf-37	19	4	avoid	avoid	VERB
gujaf-37	19	5	losses	loss	NOUN
gujaf-37	19	6	due	due	ADP
gujaf-37	19	7	to	to	ADP
gujaf-37	19	8	the	the	DET
gujaf-37	19	9	compensation	compensation	NOUN
gujaf-37	19	10	claims	claim	NOUN
gujaf-37	19	11	made	make	VERB
gujaf-37	19	12	by	by	ADP
gujaf-37	19	13	the	the	DET
gujaf-37	19	14	insured	insure	VERB
gujaf-37	19	15	,	,	PUNCT
gujaf-37	19	16	it	it	PRON
gujaf-37	19	17	is	be	AUX
gujaf-37	19	18	necessary	necessary	ADJ
gujaf-37	19	19	that	that	SCONJ
gujaf-37	19	20	insurance	insurance	NOUN
gujaf-37	19	21	companies	company	NOUN
gujaf-37	19	22	manage	manage	VERB
gujaf-37	19	23	their	their	PRON
gujaf-37	19	24	likelihood	likelihood	NOUN
gujaf-37	19	25	of	of	ADP
gujaf-37	19	26	negative	negative	ADJ
gujaf-37	19	27	outcome	outcome	NOUN
gujaf-37	19	28	and	and	CCONJ
gujaf-37	19	29	conduct	conduct	VERB
gujaf-37	19	30	the	the	DET
gujaf-37	19	31	right	right	ADJ
gujaf-37	19	32	analysis	analysis	NOUN
gujaf-37	19	33	to	to	PART
gujaf-37	19	34	avoid	avoid	VERB
gujaf-37	19	35	losses	loss	NOUN
gujaf-37	19	36	due	due	ADP
gujaf-37	19	37	to	to	ADP
gujaf-37	19	38	the	the	DET
gujaf-37	19	39	compensation	compensation	NOUN
gujaf-37	19	40	claims	claim	NOUN
gujaf-37	19	41	made	make	VERB
gujaf-37	19	42	by	by	ADP
gujaf-37	19	43	the	the	DET
gujaf-37	19	44	insured	insure	VERB
gujaf-37	19	45	.	.	PUNCT
gujaf-37	20	1	however	however	ADV
gujaf-37	20	2	,	,	PUNCT
gujaf-37	20	3	saeed	saeed	PROPN
gujaf-37	20	4	and	and	CCONJ
gujaf-37	20	5	khurram	khurram	PROPN
gujaf-37	20	6	(	(	PUNCT
gujaf-37	20	7	2015	2015	NUM
gujaf-37	20	8	)	)	PUNCT
gujaf-37	20	9	argued	argue	VERB
gujaf-37	20	10	that	that	SCONJ
gujaf-37	20	11	the	the	DET
gujaf-37	20	12	role	role	NOUN
gujaf-37	20	13	of	of	ADP
gujaf-37	20	14	insurance	insurance	NOUN
gujaf-37	20	15	companies	company	NOUN
gujaf-37	20	16	and	and	CCONJ
gujaf-37	20	17	other	other	ADJ
gujaf-37	20	18	financial	financial	ADJ
gujaf-37	20	19	institutions	institution	NOUN
gujaf-37	20	20	is	be	AUX
gujaf-37	20	21	to	to	PART
gujaf-37	20	22	create	create	VERB
gujaf-37	20	23	an	an	DET
gujaf-37	20	24	effective	effective	ADJ
gujaf-37	20	25	and	and	CCONJ
gujaf-37	20	26	efficient	efficient	ADJ
gujaf-37	20	27	monetary	monetary	ADJ
gujaf-37	20	28	framework	framework	NOUN
gujaf-37	20	29	through	through	ADP
gujaf-37	20	30	risk	risk	NOUN
gujaf-37	20	31	transfer	transfer	NOUN
gujaf-37	20	32	,	,	PUNCT
gujaf-37	20	33	intermediation	intermediation	NOUN
gujaf-37	20	34	and	and	CCONJ
gujaf-37	20	35	mobilization	mobilization	NOUN
gujaf-37	20	36	of	of	ADP
gujaf-37	20	37	savings	saving	NOUN
gujaf-37	20	38	in	in	ADP
gujaf-37	20	39	the	the	DET
gujaf-37	20	40	economy	economy	NOUN
gujaf-37	20	41	.	.	PUNCT
gujaf-37	21	1	there	there	PRON
gujaf-37	21	2	are	be	VERB
gujaf-37	21	3	factors	factor	NOUN
gujaf-37	21	4	that	that	PRON
gujaf-37	21	5	influence	influence	NOUN
gujaf-37	21	6	firm	firm	NOUN
gujaf-37	21	7	’s	’s	PART
gujaf-37	21	8	performance	performance	NOUN
gujaf-37	21	9	which	which	PRON
gujaf-37	21	10	includes	include	VERB
gujaf-37	21	11	firm	firm	NOUN
gujaf-37	21	12	’s	’s	PART
gujaf-37	21	13	specific	specific	ADJ
gujaf-37	21	14	factors	factor	NOUN
gujaf-37	21	15	.	.	PUNCT
gujaf-37	22	1	insurance	insurance	NOUN
gujaf-37	22	2	firm	firm	NOUN
gujaf-37	22	3	’s	’s	PART
gujaf-37	22	4	specific	specific	ADJ
gujaf-37	22	5	factors	factor	NOUN
gujaf-37	22	6	are	be	AUX
gujaf-37	22	7	those	those	DET
gujaf-37	22	8	attributes	attribute	NOUN
gujaf-37	22	9	that	that	PRON
gujaf-37	22	10	are	be	AUX
gujaf-37	22	11	peculiar	peculiar	ADJ
gujaf-37	22	12	to	to	ADP
gujaf-37	22	13	insurance	insurance	NOUN
gujaf-37	22	14	firms	firm	NOUN
gujaf-37	22	15	that	that	PRON
gujaf-37	22	16	have	have	VERB
gujaf-37	22	17	effect	effect	NOUN
gujaf-37	22	18	on	on	ADP
gujaf-37	22	19	the	the	DET
gujaf-37	22	20	performance	performance	NOUN
gujaf-37	22	21	of	of	ADP
gujaf-37	22	22	a	a	DET
gujaf-37	22	23	firm	firm	NOUN
gujaf-37	22	24	.	.	PUNCT
gujaf-37	23	1	firm	firm	ADJ
gujaf-37	23	2	characteristics	characteristic	NOUN
gujaf-37	23	3	affect	affect	VERB
gujaf-37	23	4	insurance	insurance	NOUN
gujaf-37	23	5	companies	company	NOUN
gujaf-37	23	6	’	’	PART
gujaf-37	23	7	financial	financial	ADJ
gujaf-37	23	8	performance	performance	NOUN
gujaf-37	23	9	.	.	PUNCT
gujaf-37	24	1	these	these	DET
gujaf-37	24	2	characteristics	characteristic	NOUN
gujaf-37	24	3	are	be	AUX
gujaf-37	24	4	underwriting	underwrite	VERB
gujaf-37	24	5	,	,	PUNCT
gujaf-37	24	6	re	re	NOUN
gujaf-37	24	7	-	-	NOUN
gujaf-37	24	8	insurance	insurance	NOUN
gujaf-37	24	9	,	,	PUNCT
gujaf-37	24	10	operating	operating	NOUN
gujaf-37	24	11	costs	cost	NOUN
gujaf-37	24	12	,	,	PUNCT
gujaf-37	24	13	premium	premium	NOUN
gujaf-37	24	14	growth	growth	NOUN
gujaf-37	24	15	,	,	PUNCT
gujaf-37	24	16	firm	firm	ADJ
gujaf-37	24	17	size	size	NOUN
gujaf-37	24	18	,	,	PUNCT
gujaf-37	24	19	loss	loss	NOUN
gujaf-37	24	20	ratio	ratio	NOUN
gujaf-37	24	21	and	and	CCONJ
gujaf-37	24	22	leverage	leverage	NOUN
gujaf-37	24	23	among	among	ADP
gujaf-37	24	24	others	other	NOUN
gujaf-37	24	25	which	which	PRON
gujaf-37	24	26	plays	play	VERB
gujaf-37	24	27	vital	vital	ADJ
gujaf-37	24	28	roles	role	NOUN
gujaf-37	24	29	on	on	ADP
gujaf-37	24	30	performance	performance	NOUN
gujaf-37	24	31	.	.	PUNCT
gujaf-37	25	1	this	this	DET
gujaf-37	25	2	specific	specific	ADJ
gujaf-37	25	3	characteristic	characteristic	NOUN
gujaf-37	25	4	is	be	AUX
gujaf-37	25	5	peculiar	peculiar	ADJ
gujaf-37	25	6	to	to	ADP
gujaf-37	25	7	a	a	DET
gujaf-37	25	8	specific	specific	ADJ
gujaf-37	25	9	asset	asset	NOUN
gujaf-37	25	10	or	or	CCONJ
gujaf-37	25	11	company	company	NOUN
gujaf-37	25	12	.	.	PUNCT
gujaf-37	26	1	according	accord	VERB
gujaf-37	26	2	to	to	ADP
gujaf-37	26	3	naicom	naicom	SYM
gujaf-37	26	4	,	,	PUNCT
gujaf-37	26	5	before	before	ADP
gujaf-37	26	6	2005	2005	NUM
gujaf-37	26	7	the	the	DET
gujaf-37	26	8	nigerian	nigerian	ADJ
gujaf-37	26	9	insurance	insurance	NOUN
gujaf-37	26	10	industry	industry	NOUN
gujaf-37	26	11	was	be	AUX
gujaf-37	26	12	undercapitalized	undercapitalized	ADJ
gujaf-37	26	13	,	,	PUNCT
gujaf-37	26	14	weak	weak	ADJ
gujaf-37	26	15	and	and	CCONJ
gujaf-37	26	16	indeed	indeed	ADV
gujaf-37	26	17	not	not	PART
gujaf-37	26	18	performing	perform	VERB
gujaf-37	26	19	its	its	PRON
gujaf-37	26	20	exact	exact	ADJ
gujaf-37	26	21	roles	role	NOUN
gujaf-37	26	22	for	for	ADP
gujaf-37	26	23	economic	economic	ADJ
gujaf-37	26	24	transformation	transformation	NOUN
gujaf-37	26	25	.	.	PUNCT
gujaf-37	27	1	adeosun	adeosun	PROPN
gujaf-37	27	2	,	,	PUNCT
gujaf-37	27	3	(	(	PUNCT
gujaf-37	27	4	2016	2016	NUM
gujaf-37	27	5	)	)	PUNCT
gujaf-37	27	6	stated	state	VERB
gujaf-37	27	7	that	that	SCONJ
gujaf-37	27	8	insurance	insurance	NOUN
gujaf-37	27	9	firms	firm	NOUN
gujaf-37	27	10	contribute	contribute	VERB
gujaf-37	27	11	lower	low	ADJ
gujaf-37	27	12	than	than	ADP
gujaf-37	27	13	1.5	1.5	NUM
gujaf-37	27	14	%	%	NOUN
gujaf-37	27	15	to	to	ADP
gujaf-37	27	16	gdp	gdp	NOUN
gujaf-37	27	17	annually	annually	ADV
gujaf-37	27	18	of	of	ADP
gujaf-37	27	19	what	what	PRON
gujaf-37	27	20	it	it	PRON
gujaf-37	27	21	should	should	AUX
gujaf-37	27	22	and	and	CCONJ
gujaf-37	27	23	by	by	ADP
gujaf-37	27	24	implication	implication	NOUN
gujaf-37	27	25	70,000	70,000	NUM
gujaf-37	27	26	employment	employment	NOUN
gujaf-37	27	27	opportunity	opportunity	NOUN
gujaf-37	27	28	is	be	AUX
gujaf-37	27	29	being	be	AUX
gujaf-37	27	30	loss	loss	NOUN
gujaf-37	27	31	annually	annually	ADV
gujaf-37	27	32	and	and	CCONJ
gujaf-37	27	33	the	the	DET
gujaf-37	27	34	sector	sector	NOUN
gujaf-37	27	35	is	be	AUX
gujaf-37	27	36	due	due	ADJ
gujaf-37	27	37	for	for	ADP
gujaf-37	27	38	recapitalization	recapitalization	NOUN
gujaf-37	27	39	.	.	PUNCT
gujaf-37	28	1	these	these	PRON
gujaf-37	28	2	necessitate	necessitate	ADJ
gujaf-37	28	3	a	a	DET
gujaf-37	28	4	better	well	ADJ
gujaf-37	28	5	understanding	understanding	NOUN
gujaf-37	28	6	of	of	ADP
gujaf-37	28	7	the	the	DET
gujaf-37	28	8	financial	financial	ADJ
gujaf-37	28	9	risk	risk	NOUN
gujaf-37	28	10	exposure	exposure	NOUN
gujaf-37	28	11	of	of	ADP
gujaf-37	28	12	these	these	DET
gujaf-37	28	13	firms	firm	NOUN
gujaf-37	28	14	to	to	ADP
gujaf-37	28	15	their	their	PRON
gujaf-37	28	16	performance	performance	NOUN
gujaf-37	28	17	to	to	PART
gujaf-37	28	18	prevent	prevent	VERB
gujaf-37	28	19	the	the	DET
gujaf-37	28	20	future	future	ADJ
gujaf-37	28	21	reoccurrence	reoccurrence	NOUN
gujaf-37	28	22	of	of	ADP
gujaf-37	28	23	these	these	DET
gujaf-37	28	24	problems	problem	NOUN
gujaf-37	28	25	.	.	PUNCT
gujaf-37	29	1	literature	literature	NOUN
gujaf-37	29	2	reviewed	review	VERB
gujaf-37	29	3	reveal	reveal	VERB
gujaf-37	29	4	that	that	SCONJ
gujaf-37	29	5	most	most	ADJ
gujaf-37	29	6	of	of	ADP
gujaf-37	29	7	the	the	DET
gujaf-37	29	8	previous	previous	ADJ
gujaf-37	29	9	studies	study	NOUN
gujaf-37	29	10	carried	carry	VERB
gujaf-37	29	11	out	out	ADP
gujaf-37	29	12	on	on	ADP
gujaf-37	29	13	determinants	determinant	NOUN
gujaf-37	29	14	of	of	ADP
gujaf-37	29	15	financial	financial	ADJ
gujaf-37	29	16	performance	performance	NOUN
gujaf-37	29	17	of	of	ADP
gujaf-37	29	18	listed	list	VERB
gujaf-37	29	19	firms	firm	NOUN
gujaf-37	29	20	in	in	ADP
gujaf-37	29	21	nigeria	nigeria	PROPN
gujaf-37	29	22	,	,	PUNCT
gujaf-37	29	23	akindele	akindele	PROPN
gujaf-37	29	24	(	(	PUNCT
gujaf-37	29	25	2012	2012	NUM
gujaf-37	29	26	)	)	PUNCT
gujaf-37	29	27	,	,	PUNCT
gujaf-37	29	28	olusanmi	olusanmi	NOUN
gujaf-37	29	29	,	,	PUNCT
gujaf-37	29	30	uwuigbe	uwuigbe	NOUN
gujaf-37	29	31	and	and	CCONJ
gujaf-37	29	32	uwuigbe	uwuigbe	NOUN
gujaf-37	29	33	(	(	PUNCT
gujaf-37	29	34	2015	2015	NUM
gujaf-37	29	35	)	)	PUNCT
gujaf-37	29	36	and	and	CCONJ
gujaf-37	29	37	other	other	ADJ
gujaf-37	29	38	countries	country	NOUN
gujaf-37	29	39	of	of	ADP
gujaf-37	29	40	the	the	DET
gujaf-37	29	41	world	world	NOUN
gujaf-37	29	42	,	,	PUNCT
gujaf-37	29	43	arif	arif	PROPN
gujaf-37	29	44	and	and	CCONJ
gujaf-37	29	45	anees	anees	PROPN
gujaf-37	29	46	(	(	PUNCT
gujaf-37	29	47	2012	2012	NUM
gujaf-37	29	48	)	)	PUNCT
gujaf-37	29	49	,	,	PUNCT
gujaf-37	29	50	khidmat	khidmat	PROPN
gujaf-37	29	51	and	and	CCONJ
gujaf-37	29	52	rehman	rehman	PROPN
gujaf-37	29	53	(	(	PUNCT
gujaf-37	29	54	2014	2014	NUM
gujaf-37	29	55	)	)	PUNCT
gujaf-37	29	56	,	,	PUNCT
gujaf-37	29	57	otieno	otieno	PROPN
gujaf-37	29	58	&	&	CCONJ
gujaf-37	29	59	nyagol	nyagol	NOUN
gujaf-37	29	60	,	,	PUNCT
gujaf-37	29	61	2016	2016	NUM
gujaf-37	29	62	focuses	focus	VERB
gujaf-37	29	63	gusau	gusau	ADJ
gujaf-37	29	64	journal	journal	NOUN
gujaf-37	29	65	of	of	ADP
gujaf-37	29	66	accounting	accounting	NOUN
gujaf-37	29	67	and	and	CCONJ
gujaf-37	29	68	finance	finance	NOUN
gujaf-37	29	69	,	,	PUNCT
gujaf-37	29	70	vol	vol	NOUN
gujaf-37	29	71	.	.	PUNCT
gujaf-37	30	1	i	i	PRON
gujaf-37	30	2	,	,	PUNCT
gujaf-37	30	3	issue	issue	NOUN
gujaf-37	30	4	2	2	NUM
gujaf-37	30	5	,	,	PUNCT
gujaf-37	30	6	october	october	PROPN
gujaf-37	30	7	,	,	PUNCT
gujaf-37	30	8	2020	2020	NUM
gujaf-37	30	9	3	3	NUM
gujaf-37	30	10	more	more	ADJ
gujaf-37	30	11	attention	attention	NOUN
gujaf-37	30	12	on	on	ADP
gujaf-37	30	13	the	the	DET
gujaf-37	30	14	banking	banking	NOUN
gujaf-37	30	15	and	and	CCONJ
gujaf-37	30	16	other	other	ADJ
gujaf-37	30	17	sector	sector	NOUN
gujaf-37	30	18	while	while	SCONJ
gujaf-37	30	19	neglecting	neglect	VERB
gujaf-37	30	20	the	the	DET
gujaf-37	30	21	strategic	strategic	ADJ
gujaf-37	30	22	importance	importance	NOUN
gujaf-37	30	23	of	of	ADP
gujaf-37	30	24	insurance	insurance	NOUN
gujaf-37	30	25	firms	firm	NOUN
gujaf-37	30	26	to	to	ADP
gujaf-37	30	27	the	the	DET
gujaf-37	30	28	nigeria	nigeria	PROPN
gujaf-37	30	29	economy	economy	NOUN
gujaf-37	30	30	.	.	PUNCT
gujaf-37	31	1	also	also	ADV
gujaf-37	31	2	,	,	PUNCT
gujaf-37	31	3	the	the	DET
gujaf-37	31	4	previous	previous	ADJ
gujaf-37	31	5	studies	study	NOUN
gujaf-37	31	6	in	in	ADP
gujaf-37	31	7	nigeria	nigeria	PROPN
gujaf-37	31	8	on	on	ADP
gujaf-37	31	9	financial	financial	ADJ
gujaf-37	31	10	performance	performance	NOUN
gujaf-37	31	11	such	such	ADJ
gujaf-37	31	12	as	as	ADP
gujaf-37	31	13	,	,	PUNCT
gujaf-37	31	14	soyemi	soyemi	NOUN
gujaf-37	31	15	,	,	PUNCT
gujaf-37	31	16	(	(	PUNCT
gujaf-37	31	17	2014	2014	NUM
gujaf-37	31	18	)	)	PUNCT
gujaf-37	31	19	,	,	PUNCT
gujaf-37	31	20	epetimehin	epetimehin	NOUN
gujaf-37	31	21	and	and	CCONJ
gujaf-37	31	22	obafemi	obafemi	ADV
gujaf-37	31	23	(	(	PUNCT
gujaf-37	31	24	2015	2015	NUM
gujaf-37	31	25	)	)	PUNCT
gujaf-37	31	26	used	use	VERB
gujaf-37	31	27	solvency	solvency	NOUN
gujaf-37	31	28	and	and	CCONJ
gujaf-37	31	29	liquidity	liquidity	NOUN
gujaf-37	31	30	as	as	ADP
gujaf-37	31	31	a	a	DET
gujaf-37	31	32	proxy	proxy	NOUN
gujaf-37	31	33	without	without	ADP
gujaf-37	31	34	including	include	VERB
gujaf-37	31	35	reinsurance	reinsurance	NOUN
gujaf-37	31	36	and	and	CCONJ
gujaf-37	31	37	underwriting	underwriting	NOUN
gujaf-37	31	38	as	as	ADP
gujaf-37	31	39	variables	variable	NOUN
gujaf-37	31	40	to	to	ADP
gujaf-37	31	41	proxy	proxy	ADJ
gujaf-37	31	42	determinants	determinant	NOUN
gujaf-37	31	43	of	of	ADP
gujaf-37	31	44	financial	financial	ADJ
gujaf-37	31	45	performance	performance	NOUN
gujaf-37	31	46	as	as	ADP
gujaf-37	31	47	an	an	DET
gujaf-37	31	48	independent	independent	ADJ
gujaf-37	31	49	variable	variable	NOUN
gujaf-37	31	50	of	of	ADP
gujaf-37	31	51	the	the	DET
gujaf-37	31	52	study	study	NOUN
gujaf-37	31	53	.	.	PUNCT
gujaf-37	32	1	the	the	DET
gujaf-37	32	2	only	only	ADJ
gujaf-37	32	3	few	few	ADJ
gujaf-37	32	4	studies	study	NOUN
gujaf-37	32	5	found	find	VERB
gujaf-37	32	6	are	be	AUX
gujaf-37	32	7	foreign	foreign	ADJ
gujaf-37	32	8	based	base	VERB
gujaf-37	32	9	studies	study	NOUN
gujaf-37	32	10	such	such	ADJ
gujaf-37	32	11	as	as	ADP
gujaf-37	32	12	the	the	DET
gujaf-37	32	13	work	work	NOUN
gujaf-37	32	14	of	of	ADP
gujaf-37	32	15	patrick	patrick	PROPN
gujaf-37	32	16	(	(	PUNCT
gujaf-37	32	17	2015	2015	NUM
gujaf-37	32	18	)	)	PUNCT
gujaf-37	32	19	and	and	CCONJ
gujaf-37	32	20	suheyli	suheyli	NOUN
gujaf-37	32	21	(	(	PUNCT
gujaf-37	32	22	2015	2015	NUM
gujaf-37	32	23	)	)	PUNCT
gujaf-37	32	24	.	.	PUNCT
gujaf-37	33	1	these	these	PRON
gujaf-37	33	2	creates	create	VERB
gujaf-37	33	3	a	a	DET
gujaf-37	33	4	gap	gap	NOUN
gujaf-37	33	5	for	for	ADP
gujaf-37	33	6	further	further	ADJ
gujaf-37	33	7	study	study	NOUN
gujaf-37	33	8	in	in	ADP
gujaf-37	33	9	nigeria	nigeria	PROPN
gujaf-37	33	10	by	by	ADP
gujaf-37	33	11	including	include	VERB
gujaf-37	33	12	re	re	NOUN
gujaf-37	33	13	-	-	NOUN
gujaf-37	33	14	insurance	insurance	NOUN
gujaf-37	33	15	and	and	CCONJ
gujaf-37	33	16	underwriting	underwriting	NOUN
gujaf-37	33	17	as	as	ADP
gujaf-37	33	18	a	a	DET
gujaf-37	33	19	proxy	proxy	NOUN
gujaf-37	33	20	of	of	ADP
gujaf-37	33	21	insurance	insurance	NOUN
gujaf-37	33	22	specific	specific	ADJ
gujaf-37	33	23	attribute	attribute	NOUN
gujaf-37	33	24	on	on	ADP
gujaf-37	33	25	financial	financial	ADJ
gujaf-37	33	26	performance	performance	NOUN
gujaf-37	33	27	using	use	VERB
gujaf-37	33	28	insurance	insurance	NOUN
gujaf-37	33	29	firms	firm	NOUN
gujaf-37	33	30	as	as	ADP
gujaf-37	33	31	a	a	DET
gujaf-37	33	32	domain	domain	NOUN
gujaf-37	33	33	of	of	ADP
gujaf-37	33	34	the	the	DET
gujaf-37	33	35	study	study	NOUN
gujaf-37	33	36	.	.	PUNCT
gujaf-37	34	1	the	the	DET
gujaf-37	34	2	following	follow	VERB
gujaf-37	34	3	section	section	NOUN
gujaf-37	34	4	is	be	AUX
gujaf-37	34	5	structured	structure	VERB
gujaf-37	34	6	into	into	ADP
gujaf-37	34	7	four	four	NUM
gujaf-37	34	8	.	.	PUNCT
gujaf-37	35	1	the	the	DET
gujaf-37	35	2	first	first	ADJ
gujaf-37	35	3	part	part	NOUN
gujaf-37	35	4	is	be	AUX
gujaf-37	35	5	the	the	DET
gujaf-37	35	6	literature	literature	NOUN
gujaf-37	35	7	review	review	NOUN
gujaf-37	35	8	which	which	PRON
gujaf-37	35	9	provide	provide	VERB
gujaf-37	35	10	review	review	NOUN
gujaf-37	35	11	on	on	ADP
gujaf-37	35	12	related	related	ADJ
gujaf-37	35	13	studies	study	NOUN
gujaf-37	35	14	and	and	CCONJ
gujaf-37	35	15	theory	theory	NOUN
gujaf-37	35	16	.	.	PUNCT
gujaf-37	36	1	it	it	PRON
gujaf-37	36	2	is	be	AUX
gujaf-37	36	3	followed	follow	VERB
gujaf-37	36	4	by	by	ADP
gujaf-37	36	5	methodology	methodology	NOUN
gujaf-37	36	6	adopted	adopt	VERB
gujaf-37	36	7	in	in	ADP
gujaf-37	36	8	the	the	DET
gujaf-37	36	9	study	study	NOUN
gujaf-37	36	10	.	.	PUNCT
gujaf-37	37	1	the	the	DET
gujaf-37	37	2	fourth	fourth	ADJ
gujaf-37	37	3	deals	deal	NOUN
gujaf-37	37	4	with	with	ADP
gujaf-37	37	5	the	the	DET
gujaf-37	37	6	result	result	NOUN
gujaf-37	37	7	and	and	CCONJ
gujaf-37	37	8	discussion	discussion	NOUN
gujaf-37	37	9	of	of	ADP
gujaf-37	37	10	finding	finding	NOUN
gujaf-37	37	11	and	and	CCONJ
gujaf-37	37	12	the	the	DET
gujaf-37	37	13	final	final	ADJ
gujaf-37	37	14	part	part	NOUN
gujaf-37	37	15	deals	deal	VERB
gujaf-37	37	16	with	with	ADP
gujaf-37	37	17	conclusion	conclusion	NOUN
gujaf-37	37	18	and	and	CCONJ
gujaf-37	37	19	recommendation	recommendation	NOUN
gujaf-37	37	20	.	.	PUNCT
gujaf-37	38	1	2	2	X
gujaf-37	38	2	.	.	X
gujaf-37	38	3	literature	literature	NOUN
gujaf-37	38	4	review	review	VERB
gujaf-37	38	5	underwriting	underwriting	NOUN
gujaf-37	38	6	and	and	CCONJ
gujaf-37	38	7	financial	financial	ADJ
gujaf-37	38	8	performance	performance	NOUN
gujaf-37	38	9	daare	daare	NOUN
gujaf-37	38	10	(	(	PUNCT
gujaf-37	38	11	2016	2016	NUM
gujaf-37	38	12	)	)	PUNCT
gujaf-37	38	13	identified	identify	VERB
gujaf-37	38	14	factors	factor	NOUN
gujaf-37	38	15	that	that	PRON
gujaf-37	38	16	determine	determine	VERB
gujaf-37	38	17	non	non	ADJ
gujaf-37	38	18	-	-	ADJ
gujaf-37	38	19	life	life	ADJ
gujaf-37	38	20	insurance	insurance	NOUN
gujaf-37	38	21	companies	company	NOUN
gujaf-37	38	22	performance	performance	NOUN
gujaf-37	38	23	in	in	ADP
gujaf-37	38	24	india	india	PROPN
gujaf-37	38	25	.	.	PUNCT
gujaf-37	39	1	the	the	DET
gujaf-37	39	2	result	result	NOUN
gujaf-37	39	3	of	of	ADP
gujaf-37	39	4	the	the	DET
gujaf-37	39	5	study	study	NOUN
gujaf-37	39	6	revealed	reveal	VERB
gujaf-37	39	7	loss	loss	NOUN
gujaf-37	39	8	ratio	ratio	NOUN
gujaf-37	39	9	found	find	VERB
gujaf-37	39	10	statistically	statistically	ADV
gujaf-37	39	11	insignificant	insignificant	ADJ
gujaf-37	39	12	and	and	CCONJ
gujaf-37	39	13	negative	negative	ADJ
gujaf-37	39	14	impact	impact	NOUN
gujaf-37	39	15	on	on	ADP
gujaf-37	39	16	performance	performance	NOUN
gujaf-37	39	17	of	of	ADP
gujaf-37	39	18	insurance	insurance	NOUN
gujaf-37	39	19	companies	company	NOUN
gujaf-37	39	20	`	`	PUNCT
gujaf-37	39	21	in	in	ADP
gujaf-37	39	22	india	india	PROPN
gujaf-37	39	23	.	.	PUNCT
gujaf-37	40	1	saeed	saeed	PROPN
gujaf-37	40	2	and	and	CCONJ
gujaf-37	40	3	khurram	khurram	PROPN
gujaf-37	40	4	(	(	PUNCT
gujaf-37	40	5	2015	2015	NUM
gujaf-37	40	6	)	)	PUNCT
gujaf-37	40	7	in	in	ADP
gujaf-37	40	8	their	their	PRON
gujaf-37	40	9	study	study	NOUN
gujaf-37	40	10	indicated	indicate	VERB
gujaf-37	40	11	that	that	SCONJ
gujaf-37	40	12	the	the	DET
gujaf-37	40	13	loss	loss	NOUN
gujaf-37	40	14	ratio	ratio	NOUN
gujaf-37	40	15	has	have	VERB
gujaf-37	40	16	a	a	DET
gujaf-37	40	17	significant	significant	ADJ
gujaf-37	40	18	and	and	CCONJ
gujaf-37	40	19	negative	negative	ADJ
gujaf-37	40	20	impact	impact	NOUN
gujaf-37	40	21	on	on	ADP
gujaf-37	40	22	the	the	DET
gujaf-37	40	23	profitability	profitability	NOUN
gujaf-37	40	24	of	of	ADP
gujaf-37	40	25	insurance	insurance	NOUN
gujaf-37	40	26	companies	company	NOUN
gujaf-37	40	27	in	in	ADP
gujaf-37	40	28	pakistan	pakistan	PROPN
gujaf-37	40	29	.	.	PUNCT
gujaf-37	41	1	this	this	DET
gujaf-37	41	2	research	research	NOUN
gujaf-37	41	3	is	be	AUX
gujaf-37	41	4	confined	confine	VERB
gujaf-37	41	5	to	to	ADP
gujaf-37	41	6	the	the	DET
gujaf-37	41	7	context	context	NOUN
gujaf-37	41	8	of	of	ADP
gujaf-37	41	9	international	international	ADJ
gujaf-37	41	10	relations	relation	NOUN
gujaf-37	41	11	.	.	PUNCT
gujaf-37	42	1	in	in	ADP
gujaf-37	42	2	addition	addition	NOUN
gujaf-37	42	3	,	,	PUNCT
gujaf-37	42	4	ijaz	ijaz	PROPN
gujaf-37	42	5	(	(	PUNCT
gujaf-37	42	6	2015	2015	NUM
gujaf-37	42	7	)	)	PUNCT
gujaf-37	42	8	study	study	NOUN
gujaf-37	42	9	found	find	VERB
gujaf-37	42	10	that	that	SCONJ
gujaf-37	42	11	underwriting	underwriting	NOUN
gujaf-37	42	12	risk	risk	NOUN
gujaf-37	42	13	is	be	AUX
gujaf-37	42	14	significantly	significantly	ADV
gujaf-37	42	15	related	relate	VERB
gujaf-37	42	16	to	to	ADP
gujaf-37	42	17	financial	financial	ADJ
gujaf-37	42	18	performance	performance	NOUN
gujaf-37	42	19	of	of	ADP
gujaf-37	42	20	insurance	insurance	NOUN
gujaf-37	42	21	firms	firm	NOUN
gujaf-37	42	22	and	and	CCONJ
gujaf-37	42	23	the	the	DET
gujaf-37	42	24	relationship	relationship	NOUN
gujaf-37	42	25	is	be	AUX
gujaf-37	42	26	negative	negative	ADJ
gujaf-37	42	27	.	.	PUNCT
gujaf-37	43	1	the	the	DET
gujaf-37	43	2	researcher	researcher	NOUN
gujaf-37	43	3	concluded	conclude	VERB
gujaf-37	43	4	that	that	SCONJ
gujaf-37	43	5	underwriting	underwriting	NOUN
gujaf-37	43	6	has	have	VERB
gujaf-37	43	7	negative	negative	ADJ
gujaf-37	43	8	significant	significant	ADJ
gujaf-37	43	9	effect	effect	NOUN
gujaf-37	43	10	on	on	ADP
gujaf-37	43	11	performance	performance	NOUN
gujaf-37	43	12	.	.	PUNCT
gujaf-37	44	1	this	this	DET
gujaf-37	44	2	study	study	NOUN
gujaf-37	44	3	was	be	AUX
gujaf-37	44	4	on	on	ADP
gujaf-37	44	5	pakistan	pakistan	ADJ
gujaf-37	44	6	economy	economy	NOUN
gujaf-37	44	7	and	and	CCONJ
gujaf-37	44	8	need	need	VERB
gujaf-37	44	9	to	to	PART
gujaf-37	44	10	be	be	AUX
gujaf-37	44	11	localized	localize	VERB
gujaf-37	44	12	,	,	PUNCT
gujaf-37	44	13	the	the	DET
gujaf-37	44	14	period	period	NOUN
gujaf-37	44	15	of	of	ADP
gujaf-37	44	16	the	the	DET
gujaf-37	44	17	study	study	NOUN
gujaf-37	44	18	was	be	AUX
gujaf-37	44	19	2014	2014	NUM
gujaf-37	44	20	which	which	PRON
gujaf-37	44	21	has	have	AUX
gujaf-37	44	22	left	leave	VERB
gujaf-37	44	23	some	some	DET
gujaf-37	44	24	period	period	NOUN
gujaf-37	44	25	gap	gap	NOUN
gujaf-37	44	26	for	for	ADP
gujaf-37	44	27	research	research	NOUN
gujaf-37	44	28	.	.	PUNCT
gujaf-37	45	1	arif	arif	PROPN
gujaf-37	45	2	and	and	CCONJ
gujaf-37	45	3	showket	showket	NOUN
gujaf-37	45	4	(	(	PUNCT
gujaf-37	45	5	2015	2015	NUM
gujaf-37	45	6	)	)	PUNCT
gujaf-37	45	7	conducted	conduct	VERB
gujaf-37	45	8	a	a	DET
gujaf-37	45	9	research	research	NOUN
gujaf-37	45	10	on	on	ADP
gujaf-37	45	11	effect	effect	NOUN
gujaf-37	45	12	of	of	ADP
gujaf-37	45	13	financial	financial	ADJ
gujaf-37	45	14	risk	risk	NOUN
gujaf-37	45	15	and	and	CCONJ
gujaf-37	45	16	financial	financial	ADJ
gujaf-37	45	17	performance	performance	NOUN
gujaf-37	45	18	of24	of24	PROPN
gujaf-37	45	19	life	life	NOUN
gujaf-37	45	20	insurance	insurance	NOUN
gujaf-37	45	21	companies	company	NOUN
gujaf-37	45	22	in	in	ADP
gujaf-37	45	23	indian	indian	PROPN
gujaf-37	45	24	from	from	ADP
gujaf-37	45	25	2005	2005	NUM
gujaf-37	45	26	to	to	ADP
gujaf-37	45	27	2013	2013	NUM
gujaf-37	45	28	.	.	PUNCT
gujaf-37	46	1	the	the	DET
gujaf-37	46	2	result	result	NOUN
gujaf-37	46	3	of	of	ADP
gujaf-37	46	4	the	the	DET
gujaf-37	46	5	study	study	NOUN
gujaf-37	46	6	revealed	reveal	VERB
gujaf-37	46	7	a	a	DET
gujaf-37	46	8	negative	negative	ADJ
gujaf-37	46	9	and	and	CCONJ
gujaf-37	46	10	insignificant	insignificant	ADJ
gujaf-37	46	11	impact	impact	NOUN
gujaf-37	46	12	between	between	ADP
gujaf-37	46	13	underwriting	underwriting	NOUN
gujaf-37	46	14	risk	risk	NOUN
gujaf-37	46	15	and	and	CCONJ
gujaf-37	46	16	financial	financial	ADJ
gujaf-37	46	17	performance	performance	NOUN
gujaf-37	46	18	of	of	ADP
gujaf-37	46	19	the	the	DET
gujaf-37	46	20	firms	firm	NOUN
gujaf-37	46	21	.	.	PUNCT
gujaf-37	47	1	finally	finally	ADV
gujaf-37	47	2	,	,	PUNCT
gujaf-37	47	3	a	a	DET
gujaf-37	47	4	research	research	NOUN
gujaf-37	47	5	carried	carry	VERB
gujaf-37	47	6	out	out	ADP
gujaf-37	47	7	by	by	ADP
gujaf-37	47	8	mehari	mehari	NOUN
gujaf-37	47	9	and	and	CCONJ
gujaf-37	47	10	aemiro	aemiro	PROPN
gujaf-37	47	11	(	(	PUNCT
gujaf-37	47	12	2013	2013	NUM
gujaf-37	47	13	)	)	PUNCT
gujaf-37	47	14	on	on	ADP
gujaf-37	47	15	firm	firm	ADJ
gujaf-37	47	16	unique	unique	ADJ
gujaf-37	47	17	features	feature	NOUN
gujaf-37	47	18	that	that	PRON
gujaf-37	47	19	decide	decide	VERB
gujaf-37	47	20	the	the	DET
gujaf-37	47	21	outcome	outcome	NOUN
gujaf-37	47	22	of	of	ADP
gujaf-37	47	23	the	the	DET
gujaf-37	47	24	results	result	NOUN
gujaf-37	47	25	of	of	ADP
gujaf-37	47	26	insurance	insurance	NOUN
gujaf-37	47	27	companies	company	NOUN
gujaf-37	47	28	in	in	ADP
gujaf-37	47	29	ethiopia	ethiopia	PROPN
gujaf-37	47	30	.	.	PUNCT
gujaf-37	48	1	the	the	DET
gujaf-37	48	2	findings	finding	NOUN
gujaf-37	48	3	of	of	ADP
gujaf-37	48	4	the	the	DET
gujaf-37	48	5	regression	regression	NOUN
gujaf-37	48	6	analysis	analysis	NOUN
gujaf-37	48	7	showed	show	VERB
gujaf-37	48	8	that	that	SCONJ
gujaf-37	48	9	the	the	DET
gujaf-37	48	10	loss	loss	NOUN
gujaf-37	48	11	ratio	ratio	NOUN
gujaf-37	48	12	for	for	ADP
gujaf-37	48	13	insurance	insurance	NOUN
gujaf-37	48	14	firms	firm	NOUN
gujaf-37	48	15	in	in	ADP
gujaf-37	48	16	ethiopia	ethiopia	PROPN
gujaf-37	48	17	was	be	AUX
gujaf-37	48	18	statistically	statistically	ADV
gujaf-37	48	19	important	important	ADJ
gujaf-37	48	20	and	and	CCONJ
gujaf-37	48	21	negatively	negatively	ADV
gujaf-37	48	22	linked	link	VERB
gujaf-37	48	23	to	to	ADP
gujaf-37	48	24	the	the	DET
gujaf-37	48	25	roa	roa	NOUN
gujaf-37	48	26	.	.	PUNCT
gujaf-37	49	1	fali	fali	PROPN
gujaf-37	49	2	et	et	PROPN
gujaf-37	49	3	al	al	PROPN
gujaf-37	49	4	.	.	PROPN
gujaf-37	50	1	(	(	PUNCT
gujaf-37	50	2	2020	2020	NUM
gujaf-37	50	3	)	)	PUNCT
gujaf-37	50	4	added	add	VERB
gujaf-37	50	5	gusau	gusau	ADJ
gujaf-37	50	6	journal	journal	NOUN
gujaf-37	50	7	of	of	ADP
gujaf-37	50	8	accounting	accounting	NOUN
gujaf-37	50	9	and	and	CCONJ
gujaf-37	50	10	finance	finance	NOUN
gujaf-37	50	11	,	,	PUNCT
gujaf-37	50	12	vol	vol	NOUN
gujaf-37	50	13	.	.	PUNCT
gujaf-37	51	1	i	i	PRON
gujaf-37	51	2	,	,	PUNCT
gujaf-37	51	3	issue	issue	NOUN
gujaf-37	51	4	2	2	NUM
gujaf-37	51	5	,	,	PUNCT
gujaf-37	51	6	october	october	PROPN
gujaf-37	51	7	,	,	PUNCT
gujaf-37	51	8	2020	2020	NUM
gujaf-37	51	9	4	4	NUM
gujaf-37	51	10	to	to	ADP
gujaf-37	51	11	the	the	DET
gujaf-37	51	12	current	current	ADJ
gujaf-37	51	13	empirical	empirical	ADJ
gujaf-37	51	14	evidence	evidence	NOUN
gujaf-37	51	15	that	that	SCONJ
gujaf-37	51	16	the	the	DET
gujaf-37	51	17	underwriting	underwriting	NOUN
gujaf-37	51	18	of	of	ADP
gujaf-37	51	19	risks	risk	NOUN
gujaf-37	51	20	decreases	decrease	VERB
gujaf-37	51	21	the	the	DET
gujaf-37	51	22	low	low	ADJ
gujaf-37	51	23	profitability	profitability	NOUN
gujaf-37	51	24	of	of	ADP
gujaf-37	51	25	nigerian	nigerian	ADJ
gujaf-37	51	26	-	-	PUNCT
gujaf-37	51	27	listed	list	VERB
gujaf-37	51	28	insurance	insurance	NOUN
gujaf-37	51	29	firms	firm	NOUN
gujaf-37	51	30	.	.	PUNCT
gujaf-37	52	1	premium	premium	NOUN
gujaf-37	52	2	growth	growth	NOUN
gujaf-37	52	3	and	and	CCONJ
gujaf-37	52	4	financial	financial	ADJ
gujaf-37	52	5	performance	performance	NOUN
gujaf-37	52	6	lasisi	lasisi	NOUN
gujaf-37	52	7	(	(	PUNCT
gujaf-37	52	8	2018	2018	NUM
gujaf-37	52	9	)	)	PUNCT
gujaf-37	52	10	has	have	AUX
gujaf-37	52	11	selected	select	VERB
gujaf-37	52	12	twelve	twelve	NUM
gujaf-37	52	13	(	(	PUNCT
gujaf-37	52	14	12	12	NUM
gujaf-37	52	15	)	)	PUNCT
gujaf-37	52	16	insurance	insurance	NOUN
gujaf-37	52	17	companies	company	NOUN
gujaf-37	52	18	listed	list	VERB
gujaf-37	52	19	in	in	ADP
gujaf-37	52	20	nigeria	nigeria	PROPN
gujaf-37	52	21	for	for	ADP
gujaf-37	52	22	the	the	DET
gujaf-37	52	23	period	period	NOUN
gujaf-37	52	24	2011	2011	NUM
gujaf-37	52	25	-	-	SYM
gujaf-37	52	26	2015	2015	NUM
gujaf-37	52	27	to	to	PART
gujaf-37	52	28	determine	determine	VERB
gujaf-37	52	29	how	how	SCONJ
gujaf-37	52	30	liquidity	liquidity	NOUN
gujaf-37	52	31	risk	risk	NOUN
gujaf-37	52	32	affects	affect	VERB
gujaf-37	52	33	the	the	DET
gujaf-37	52	34	firm	firm	NOUN
gujaf-37	52	35	's	's	PART
gujaf-37	52	36	results	result	NOUN
gujaf-37	52	37	.	.	PUNCT
gujaf-37	53	1	the	the	DET
gujaf-37	53	2	random	random	ADJ
gujaf-37	53	3	findings	finding	NOUN
gujaf-37	53	4	showed	show	VERB
gujaf-37	53	5	that	that	SCONJ
gujaf-37	53	6	premium	premium	NOUN
gujaf-37	53	7	growth	growth	NOUN
gujaf-37	53	8	does	do	AUX
gujaf-37	53	9	not	not	PART
gujaf-37	53	10	influence	influence	VERB
gujaf-37	53	11	firm	firm	ADJ
gujaf-37	53	12	performance	performance	NOUN
gujaf-37	53	13	of	of	ADP
gujaf-37	53	14	the	the	DET
gujaf-37	53	15	insurance	insurance	NOUN
gujaf-37	53	16	companies	company	NOUN
gujaf-37	53	17	listed	list	VERB
gujaf-37	53	18	in	in	ADP
gujaf-37	53	19	nigeria	nigeria	PROPN
gujaf-37	53	20	.	.	PUNCT
gujaf-37	54	1	saeed	saeed	PROPN
gujaf-37	54	2	and	and	CCONJ
gujaf-37	54	3	khurram	khurram	PROPN
gujaf-37	54	4	(	(	PUNCT
gujaf-37	54	5	2015	2015	NUM
gujaf-37	54	6	)	)	PUNCT
gujaf-37	54	7	found	find	VERB
gujaf-37	54	8	that	that	SCONJ
gujaf-37	54	9	premium	premium	NOUN
gujaf-37	54	10	growth	growth	NOUN
gujaf-37	54	11	is	be	AUX
gujaf-37	54	12	negligible	negligible	ADJ
gujaf-37	54	13	and	and	CCONJ
gujaf-37	54	14	negatively	negatively	ADV
gujaf-37	54	15	impacts	impact	VERB
gujaf-37	54	16	the	the	DET
gujaf-37	54	17	performance	performance	NOUN
gujaf-37	54	18	of	of	ADP
gujaf-37	54	19	pakistani	pakistani	ADJ
gujaf-37	54	20	non	non	ADJ
gujaf-37	54	21	-	-	ADJ
gujaf-37	54	22	life	life	ADJ
gujaf-37	54	23	insurance	insurance	NOUN
gujaf-37	54	24	companies	company	NOUN
gujaf-37	54	25	.	.	PUNCT
gujaf-37	55	1	the	the	DET
gujaf-37	55	2	firm	firm	ADJ
gujaf-37	55	3	-	-	PUNCT
gujaf-37	55	4	specific	specific	ADJ
gujaf-37	55	5	factors	factor	NOUN
gujaf-37	55	6	affecting	affect	VERB
gujaf-37	55	7	the	the	DET
gujaf-37	55	8	profitability	profitability	NOUN
gujaf-37	55	9	of	of	ADP
gujaf-37	55	10	non	non	ADJ
gujaf-37	55	11	-	-	ADJ
gujaf-37	55	12	life	life	ADJ
gujaf-37	55	13	insurance	insurance	NOUN
gujaf-37	55	14	companies	company	NOUN
gujaf-37	55	15	operating	operate	VERB
gujaf-37	55	16	in	in	ADP
gujaf-37	55	17	turkey	turkey	NOUN
gujaf-37	55	18	were	be	AUX
gujaf-37	55	19	discussed	discuss	VERB
gujaf-37	55	20	by	by	ADP
gujaf-37	55	21	kaya	kaya	PROPN
gujaf-37	55	22	(	(	PUNCT
gujaf-37	55	23	2015	2015	NUM
gujaf-37	55	24	)	)	PUNCT
gujaf-37	55	25	.	.	PUNCT
gujaf-37	56	1	for	for	ADP
gujaf-37	56	2	the	the	DET
gujaf-37	56	3	period	period	NOUN
gujaf-37	56	4	2006	2006	NUM
gujaf-37	56	5	-	-	SYM
gujaf-37	56	6	2013	2013	NUM
gujaf-37	56	7	using	use	VERB
gujaf-37	56	8	192	192	NUM
gujaf-37	56	9	panel	panel	NOUN
gujaf-37	56	10	data	datum	NOUN
gujaf-37	56	11	sets	set	NOUN
gujaf-37	56	12	.	.	PUNCT
gujaf-37	57	1	the	the	DET
gujaf-37	57	2	study	study	NOUN
gujaf-37	57	3	discovered	discover	VERB
gujaf-37	57	4	that	that	SCONJ
gujaf-37	57	5	premium	premium	NOUN
gujaf-37	57	6	growth	growth	NOUN
gujaf-37	57	7	has	have	AUX
gujaf-37	57	8	had	have	VERB
gujaf-37	57	9	a	a	DET
gujaf-37	57	10	clear	clear	ADJ
gujaf-37	57	11	and	and	CCONJ
gujaf-37	57	12	substantial	substantial	ADJ
gujaf-37	57	13	impact	impact	NOUN
gujaf-37	57	14	on	on	ADP
gujaf-37	57	15	the	the	DET
gujaf-37	57	16	profitability	profitability	NOUN
gujaf-37	57	17	of	of	ADP
gujaf-37	57	18	insurance	insurance	NOUN
gujaf-37	57	19	companies	company	NOUN
gujaf-37	57	20	.	.	PUNCT
gujaf-37	58	1	in	in	ADP
gujaf-37	58	2	their	their	PRON
gujaf-37	58	3	work	work	NOUN
gujaf-37	58	4	on	on	ADP
gujaf-37	58	5	firm	firm	ADJ
gujaf-37	58	6	specific	specific	ADJ
gujaf-37	58	7	factors	factor	NOUN
gujaf-37	58	8	that	that	PRON
gujaf-37	58	9	decide	decide	VERB
gujaf-37	58	10	the	the	DET
gujaf-37	58	11	success	success	NOUN
gujaf-37	58	12	of	of	ADP
gujaf-37	58	13	insurance	insurance	NOUN
gujaf-37	58	14	companies	company	NOUN
gujaf-37	58	15	in	in	ADP
gujaf-37	58	16	ethiopia	ethiopia	PROPN
gujaf-37	58	17	,	,	PUNCT
gujaf-37	58	18	mehari	mehari	NOUN
gujaf-37	58	19	and	and	CCONJ
gujaf-37	58	20	aemiro	aemiro	PROPN
gujaf-37	58	21	(	(	PUNCT
gujaf-37	58	22	2013	2013	NUM
gujaf-37	58	23	)	)	PUNCT
gujaf-37	58	24	have	have	AUX
gujaf-37	58	25	found	find	VERB
gujaf-37	58	26	that	that	SCONJ
gujaf-37	58	27	growth	growth	NOUN
gujaf-37	58	28	in	in	ADP
gujaf-37	58	29	the	the	DET
gujaf-37	58	30	written	write	VERB
gujaf-37	58	31	premium	premium	NOUN
gujaf-37	58	32	has	have	VERB
gujaf-37	58	33	a	a	DET
gujaf-37	58	34	statistically	statistically	ADV
gujaf-37	58	35	insignificant	insignificant	ADJ
gujaf-37	58	36	relationship	relationship	NOUN
gujaf-37	58	37	with	with	ADP
gujaf-37	58	38	roa	roa	PROPN
gujaf-37	58	39	.	.	PUNCT
gujaf-37	59	1	a	a	DET
gujaf-37	59	2	research	research	NOUN
gujaf-37	59	3	by	by	ADP
gujaf-37	59	4	sumaria	sumaria	PROPN
gujaf-37	59	5	and	and	CCONJ
gujaf-37	59	6	amjad	amjad	PROPN
gujaf-37	59	7	(	(	PUNCT
gujaf-37	59	8	2013	2013	NUM
gujaf-37	59	9	)	)	PUNCT
gujaf-37	59	10	revealed	reveal	VERB
gujaf-37	59	11	a	a	DET
gujaf-37	59	12	favorable	favorable	ADJ
gujaf-37	59	13	and	and	CCONJ
gujaf-37	59	14	insignificant	insignificant	ADJ
gujaf-37	59	15	relationship	relationship	NOUN
gujaf-37	59	16	between	between	ADP
gujaf-37	59	17	premium	premium	NOUN
gujaf-37	59	18	growth	growth	NOUN
gujaf-37	59	19	and	and	CCONJ
gujaf-37	59	20	the	the	DET
gujaf-37	59	21	financial	financial	ADJ
gujaf-37	59	22	performance	performance	NOUN
gujaf-37	59	23	of	of	ADP
gujaf-37	59	24	insurance	insurance	NOUN
gujaf-37	59	25	companies	company	NOUN
gujaf-37	59	26	.	.	PUNCT
gujaf-37	60	1	although	although	SCONJ
gujaf-37	60	2	daniel	daniel	PROPN
gujaf-37	60	3	and	and	CCONJ
gujaf-37	60	4	tilahun	tilahun	PROPN
gujaf-37	60	5	(	(	PUNCT
gujaf-37	60	6	2012	2012	NUM
gujaf-37	60	7	)	)	PUNCT
gujaf-37	60	8	concluded	conclude	VERB
gujaf-37	60	9	that	that	SCONJ
gujaf-37	60	10	there	there	PRON
gujaf-37	60	11	is	be	VERB
gujaf-37	60	12	a	a	DET
gujaf-37	60	13	favorable	favorable	ADJ
gujaf-37	60	14	and	and	CCONJ
gujaf-37	60	15	insignificant	insignificant	ADJ
gujaf-37	60	16	relationship	relationship	NOUN
gujaf-37	60	17	between	between	ADP
gujaf-37	60	18	premium	premium	NOUN
gujaf-37	60	19	growth	growth	NOUN
gujaf-37	60	20	and	and	CCONJ
gujaf-37	60	21	the	the	DET
gujaf-37	60	22	financial	financial	ADJ
gujaf-37	60	23	performance	performance	NOUN
gujaf-37	60	24	of	of	ADP
gujaf-37	60	25	insurance	insurance	NOUN
gujaf-37	60	26	companies	company	NOUN
gujaf-37	60	27	in	in	ADP
gujaf-37	60	28	ethiopia	ethiopia	PROPN
gujaf-37	60	29	.	.	PUNCT
gujaf-37	61	1	reinsurance	reinsurance	NOUN
gujaf-37	61	2	and	and	CCONJ
gujaf-37	61	3	financial	financial	ADJ
gujaf-37	61	4	performance	performance	NOUN
gujaf-37	61	5	pavic	pavic	PROPN
gujaf-37	61	6	et	et	PROPN
gujaf-37	61	7	al	al	PROPN
gujaf-37	61	8	.	.	PROPN
gujaf-37	62	1	(	(	PUNCT
gujaf-37	62	2	2017	2017	NUM
gujaf-37	62	3	)	)	PUNCT
gujaf-37	62	4	the	the	DET
gujaf-37	62	5	study	study	NOUN
gujaf-37	62	6	employing	employ	VERB
gujaf-37	62	7	static	static	ADJ
gujaf-37	62	8	panel	panel	NOUN
gujaf-37	62	9	model	model	NOUN
gujaf-37	62	10	and	and	CCONJ
gujaf-37	62	11	the	the	DET
gujaf-37	62	12	results	result	NOUN
gujaf-37	62	13	of	of	ADP
gujaf-37	62	14	the	the	DET
gujaf-37	62	15	analysis	analysis	NOUN
gujaf-37	62	16	reveal	reveal	VERB
gujaf-37	62	17	that	that	SCONJ
gujaf-37	62	18	reinsurance	reinsurance	NOUN
gujaf-37	62	19	has	have	VERB
gujaf-37	62	20	a	a	DET
gujaf-37	62	21	negative	negative	ADJ
gujaf-37	62	22	and	and	CCONJ
gujaf-37	62	23	insignificant	insignificant	ADJ
gujaf-37	62	24	effect	effect	NOUN
gujaf-37	62	25	on	on	ADP
gujaf-37	62	26	performance	performance	NOUN
gujaf-37	62	27	when	when	SCONJ
gujaf-37	62	28	measured	measure	VERB
gujaf-37	62	29	with	with	ADP
gujaf-37	62	30	both	both	DET
gujaf-37	62	31	roa	roa	NOUN
gujaf-37	62	32	and	and	CCONJ
gujaf-37	62	33	roe	roe	PROPN
gujaf-37	62	34	.	.	PUNCT
gujaf-37	63	1	suheyli	suheyli	NOUN
gujaf-37	63	2	(	(	PUNCT
gujaf-37	63	3	2015	2015	NUM
gujaf-37	63	4	)	)	PUNCT
gujaf-37	63	5	investigated	investigate	VERB
gujaf-37	63	6	the	the	DET
gujaf-37	63	7	determinants	determinant	NOUN
gujaf-37	63	8	of	of	ADP
gujaf-37	63	9	insurance	insurance	NOUN
gujaf-37	63	10	companies	company	NOUN
gujaf-37	63	11	’	’	PART
gujaf-37	63	12	profitability	profitability	NOUN
gujaf-37	63	13	using	use	VERB
gujaf-37	63	14	firms	firm	NOUN
gujaf-37	63	15	in	in	ADP
gujaf-37	63	16	ethiopia	ethiopia	PROPN
gujaf-37	63	17	.	.	PUNCT
gujaf-37	64	1	the	the	DET
gujaf-37	64	2	period	period	NOUN
gujaf-37	64	3	of	of	ADP
gujaf-37	64	4	the	the	DET
gujaf-37	64	5	study	study	NOUN
gujaf-37	64	6	was	be	AUX
gujaf-37	64	7	from	from	ADP
gujaf-37	64	8	2004	2004	NUM
gujaf-37	64	9	to	to	ADP
gujaf-37	64	10	2014	2014	NUM
gujaf-37	64	11	.	.	PUNCT
gujaf-37	65	1	the	the	DET
gujaf-37	65	2	study	study	NOUN
gujaf-37	65	3	concluded	conclude	VERB
gujaf-37	65	4	that	that	SCONJ
gujaf-37	65	5	financial	financial	ADJ
gujaf-37	65	6	performance	performance	NOUN
gujaf-37	65	7	and	and	CCONJ
gujaf-37	65	8	re	re	NOUN
gujaf-37	65	9	-	-	NOUN
gujaf-37	65	10	insurance	insurance	NOUN
gujaf-37	65	11	have	have	VERB
gujaf-37	65	12	negative	negative	ADJ
gujaf-37	65	13	relation	relation	NOUN
gujaf-37	65	14	and	and	CCONJ
gujaf-37	65	15	their	their	PRON
gujaf-37	65	16	relationship	relationship	NOUN
gujaf-37	65	17	is	be	AUX
gujaf-37	65	18	significant	significant	ADJ
gujaf-37	65	19	.	.	PUNCT
gujaf-37	66	1	this	this	DET
gujaf-37	66	2	study	study	NOUN
gujaf-37	66	3	uses	use	VERB
gujaf-37	66	4	just	just	ADV
gujaf-37	66	5	9	9	NUM
gujaf-37	66	6	firms	firm	NOUN
gujaf-37	66	7	,	,	PUNCT
gujaf-37	66	8	the	the	DET
gujaf-37	66	9	study	study	NOUN
gujaf-37	66	10	period	period	NOUN
gujaf-37	66	11	only	only	ADV
gujaf-37	66	12	covered	cover	VERB
gujaf-37	66	13	2004	2004	NUM
gujaf-37	66	14	to	to	ADP
gujaf-37	66	15	2014	2014	NUM
gujaf-37	66	16	and	and	CCONJ
gujaf-37	66	17	was	be	AUX
gujaf-37	66	18	not	not	PART
gujaf-37	66	19	conducted	conduct	VERB
gujaf-37	66	20	in	in	ADP
gujaf-37	66	21	nigeria	nigeria	PROPN
gujaf-37	66	22	.	.	PUNCT
gujaf-37	67	1	mistre	mistre	NOUN
gujaf-37	67	2	(	(	PUNCT
gujaf-37	67	3	2015	2015	NUM
gujaf-37	67	4	)	)	PUNCT
gujaf-37	67	5	examined	examine	VERB
gujaf-37	67	6	the	the	DET
gujaf-37	67	7	determinants	determinant	NOUN
gujaf-37	67	8	of	of	ADP
gujaf-37	67	9	profitability	profitability	NOUN
gujaf-37	67	10	in	in	ADP
gujaf-37	67	11	insurance	insurance	NOUN
gujaf-37	67	12	firms	firm	NOUN
gujaf-37	67	13	in	in	ADP
gujaf-37	67	14	ethiopia	ethiopia	PROPN
gujaf-37	67	15	.	.	PUNCT
gujaf-37	68	1	regression	regression	NOUN
gujaf-37	68	2	analysis	analysis	NOUN
gujaf-37	68	3	was	be	AUX
gujaf-37	68	4	used	use	VERB
gujaf-37	68	5	to	to	PART
gujaf-37	68	6	analyze	analyze	VERB
gujaf-37	68	7	the	the	DET
gujaf-37	68	8	data	datum	NOUN
gujaf-37	68	9	,	,	PUNCT
gujaf-37	68	10	the	the	DET
gujaf-37	68	11	result	result	NOUN
gujaf-37	68	12	of	of	ADP
gujaf-37	68	13	the	the	DET
gujaf-37	68	14	study	study	NOUN
gujaf-37	68	15	illustrated	illustrate	VERB
gujaf-37	68	16	re	re	NOUN
gujaf-37	68	17	-	-	NOUN
gujaf-37	68	18	insurance	insurance	NOUN
gujaf-37	68	19	ratio	ratio	NOUN
gujaf-37	68	20	to	to	PART
gujaf-37	68	21	be	be	AUX
gujaf-37	68	22	positively	positively	ADV
gujaf-37	68	23	related	relate	VERB
gujaf-37	68	24	to	to	ADP
gujaf-37	68	25	performance	performance	NOUN
gujaf-37	68	26	,	,	PUNCT
gujaf-37	68	27	though	though	SCONJ
gujaf-37	68	28	not	not	PART
gujaf-37	68	29	significant	significant	ADJ
gujaf-37	68	30	.	.	PUNCT
gujaf-37	69	1	the	the	DET
gujaf-37	69	2	research	research	NOUN
gujaf-37	69	3	concluded	conclude	VERB
gujaf-37	69	4	that	that	SCONJ
gujaf-37	69	5	re	re	NOUN
gujaf-37	69	6	-	-	NOUN
gujaf-37	69	7	insurance	insurance	NOUN
gujaf-37	69	8	impact	impact	NOUN
gujaf-37	69	9	is	be	AUX
gujaf-37	69	10	positive	positive	ADJ
gujaf-37	69	11	to	to	PART
gujaf-37	69	12	performance	performance	NOUN
gujaf-37	69	13	though	though	SCONJ
gujaf-37	69	14	the	the	DET
gujaf-37	69	15	impact	impact	NOUN
gujaf-37	69	16	is	be	AUX
gujaf-37	69	17	insignificant	insignificant	ADJ
gujaf-37	69	18	on	on	ADP
gujaf-37	69	19	financial	financial	ADJ
gujaf-37	69	20	performance	performance	NOUN
gujaf-37	69	21	.	.	PUNCT
gujaf-37	70	1	gusau	gusau	ADJ
gujaf-37	70	2	journal	journal	PROPN
gujaf-37	70	3	of	of	ADP
gujaf-37	70	4	accounting	accounting	NOUN
gujaf-37	70	5	and	and	CCONJ
gujaf-37	70	6	finance	finance	NOUN
gujaf-37	70	7	,	,	PUNCT
gujaf-37	70	8	vol	vol	NOUN
gujaf-37	70	9	.	.	PUNCT
gujaf-37	71	1	i	i	PRON
gujaf-37	71	2	,	,	PUNCT
gujaf-37	71	3	issue	issue	NOUN
gujaf-37	71	4	2	2	NUM
gujaf-37	71	5	,	,	PUNCT
gujaf-37	71	6	october	october	PROPN
gujaf-37	71	7	,	,	PUNCT
gujaf-37	71	8	2020	2020	NUM
gujaf-37	71	9	5	5	NUM
gujaf-37	71	10	operational	operational	ADJ
gujaf-37	71	11	expenses	expense	NOUN
gujaf-37	71	12	and	and	CCONJ
gujaf-37	71	13	financial	financial	ADJ
gujaf-37	71	14	performance	performance	NOUN
gujaf-37	71	15	lasisi	lasisi	PROPN
gujaf-37	71	16	et	et	PROPN
gujaf-37	71	17	al	al	PROPN
gujaf-37	71	18	.	.	PROPN
gujaf-37	72	1	(	(	PUNCT
gujaf-37	72	2	2017	2017	NUM
gujaf-37	72	3	)	)	PUNCT
gujaf-37	72	4	the	the	DET
gujaf-37	72	5	results	result	NOUN
gujaf-37	72	6	of	of	ADP
gujaf-37	72	7	the	the	DET
gujaf-37	72	8	study	study	NOUN
gujaf-37	72	9	show	show	VERB
gujaf-37	72	10	that	that	SCONJ
gujaf-37	72	11	the	the	DET
gujaf-37	72	12	productivity	productivity	NOUN
gujaf-37	72	13	of	of	ADP
gujaf-37	72	14	operating	operating	NOUN
gujaf-37	72	15	costs	cost	NOUN
gujaf-37	72	16	has	have	AUX
gujaf-37	72	17	shown	show	VERB
gujaf-37	72	18	an	an	DET
gujaf-37	72	19	insignificant	insignificant	ADJ
gujaf-37	72	20	negative	negative	ADJ
gujaf-37	72	21	impact	impact	NOUN
gujaf-37	72	22	on	on	ADP
gujaf-37	72	23	profitability	profitability	NOUN
gujaf-37	72	24	.	.	PUNCT
gujaf-37	73	1	odunga	odunga	PROPN
gujaf-37	73	2	(	(	PUNCT
gujaf-37	73	3	2016	2016	NUM
gujaf-37	73	4	)	)	PUNCT
gujaf-37	73	5	conducted	conduct	VERB
gujaf-37	73	6	a	a	DET
gujaf-37	73	7	report	report	NOUN
gujaf-37	73	8	on	on	ADP
gujaf-37	73	9	basic	basic	ADJ
gujaf-37	73	10	performance	performance	NOUN
gujaf-37	73	11	metrics	metric	NOUN
gujaf-37	73	12	,	,	PUNCT
gujaf-37	73	13	market	market	NOUN
gujaf-37	73	14	share	share	NOUN
gujaf-37	73	15	and	and	CCONJ
gujaf-37	73	16	operating	operating	NOUN
gujaf-37	73	17	efficiency	efficiency	NOUN
gujaf-37	73	18	of	of	ADP
gujaf-37	73	19	commercial	commercial	ADJ
gujaf-37	73	20	banks	bank	NOUN
gujaf-37	73	21	in	in	ADP
gujaf-37	73	22	kenya	kenya	PROPN
gujaf-37	73	23	.	.	PUNCT
gujaf-37	74	1	as	as	ADP
gujaf-37	74	2	a	a	DET
gujaf-37	74	3	consequence	consequence	NOUN
gujaf-37	74	4	,	,	PUNCT
gujaf-37	74	5	the	the	DET
gujaf-37	74	6	bank	bank	NOUN
gujaf-37	74	7	's	's	PART
gujaf-37	74	8	operating	operating	NOUN
gujaf-37	74	9	efficiency	efficiency	NOUN
gujaf-37	74	10	is	be	AUX
gujaf-37	74	11	well	well	ADV
gujaf-37	74	12	illustrated	illustrate	VERB
gujaf-37	74	13	by	by	ADP
gujaf-37	74	14	the	the	DET
gujaf-37	74	15	bank	bank	NOUN
gujaf-37	74	16	's	's	PART
gujaf-37	74	17	unique	unique	ADJ
gujaf-37	74	18	performance	performance	NOUN
gujaf-37	74	19	metrics	metric	NOUN
gujaf-37	74	20	.	.	PUNCT
gujaf-37	75	1	never	never	ADV
gujaf-37	75	2	less	less	ADV
gujaf-37	75	3	so	so	ADV
gujaf-37	75	4	,	,	PUNCT
gujaf-37	75	5	market	market	NOUN
gujaf-37	75	6	share	share	NOUN
gujaf-37	75	7	is	be	AUX
gujaf-37	75	8	a	a	DET
gujaf-37	75	9	matter	matter	NOUN
gujaf-37	75	10	of	of	ADP
gujaf-37	75	11	assessing	assess	VERB
gujaf-37	75	12	the	the	DET
gujaf-37	75	13	operating	operating	NOUN
gujaf-37	75	14	performance	performance	NOUN
gujaf-37	75	15	of	of	ADP
gujaf-37	75	16	the	the	DET
gujaf-37	75	17	bank	bank	NOUN
gujaf-37	75	18	.	.	PUNCT
gujaf-37	76	1	the	the	DET
gujaf-37	76	2	research	research	NOUN
gujaf-37	76	3	was	be	AUX
gujaf-37	76	4	conducted	conduct	VERB
gujaf-37	76	5	in	in	ADP
gujaf-37	76	6	the	the	DET
gujaf-37	76	7	banking	banking	NOUN
gujaf-37	76	8	sector	sector	NOUN
gujaf-37	76	9	in	in	ADP
gujaf-37	76	10	kenya	kenya	PROPN
gujaf-37	76	11	and	and	CCONJ
gujaf-37	76	12	the	the	DET
gujaf-37	76	13	findings	finding	NOUN
gujaf-37	76	14	of	of	ADP
gujaf-37	76	15	the	the	DET
gujaf-37	76	16	study	study	NOUN
gujaf-37	76	17	do	do	AUX
gujaf-37	76	18	not	not	PART
gujaf-37	76	19	apply	apply	VERB
gujaf-37	76	20	to	to	ADP
gujaf-37	76	21	other	other	ADJ
gujaf-37	76	22	sectors	sector	NOUN
gujaf-37	76	23	in	in	ADP
gujaf-37	76	24	nigeria	nigeria	PROPN
gujaf-37	76	25	.	.	PUNCT
gujaf-37	77	1	saeed	saeed	PROPN
gujaf-37	77	2	and	and	CCONJ
gujaf-37	77	3	khurram	khurram	PROPN
gujaf-37	77	4	(	(	PUNCT
gujaf-37	77	5	2015	2015	NUM
gujaf-37	77	6	)	)	PUNCT
gujaf-37	77	7	revealed	reveal	VERB
gujaf-37	77	8	that	that	SCONJ
gujaf-37	77	9	expense	expense	NOUN
gujaf-37	77	10	ratio	ratio	NOUN
gujaf-37	77	11	proved	prove	VERB
gujaf-37	77	12	insignificant	insignificant	ADJ
gujaf-37	77	13	on	on	ADP
gujaf-37	77	14	the	the	DET
gujaf-37	77	15	performance	performance	NOUN
gujaf-37	77	16	of	of	ADP
gujaf-37	77	17	the	the	DET
gujaf-37	77	18	insurance	insurance	NOUN
gujaf-37	77	19	companies	company	NOUN
gujaf-37	77	20	.	.	PUNCT
gujaf-37	78	1	the	the	DET
gujaf-37	78	2	study	study	NOUN
gujaf-37	78	3	reveals	reveal	VERB
gujaf-37	78	4	that	that	SCONJ
gujaf-37	78	5	insurance	insurance	NOUN
gujaf-37	78	6	company	company	NOUN
gujaf-37	78	7	is	be	AUX
gujaf-37	78	8	maintaining	maintain	VERB
gujaf-37	78	9	a	a	DET
gujaf-37	78	10	good	good	ADJ
gujaf-37	78	11	operating	operating	NOUN
gujaf-37	78	12	expense	expense	NOUN
gujaf-37	78	13	.	.	PUNCT
gujaf-37	79	1	lasisi	lasisi	PROPN
gujaf-37	79	2	and	and	CCONJ
gujaf-37	79	3	nuhu	nuhu	ADJ
gujaf-37	79	4	(	(	PUNCT
gujaf-37	79	5	2015	2015	NUM
gujaf-37	79	6	)	)	PUNCT
gujaf-37	79	7	in	in	ADP
gujaf-37	79	8	their	their	PRON
gujaf-37	79	9	study	study	NOUN
gujaf-37	79	10	found	find	VERB
gujaf-37	79	11	that	that	SCONJ
gujaf-37	79	12	the	the	DET
gujaf-37	79	13	problem	problem	NOUN
gujaf-37	79	14	of	of	ADP
gujaf-37	79	15	the	the	DET
gujaf-37	79	16	manufacturing	manufacturing	NOUN
gujaf-37	79	17	industry	industry	NOUN
gujaf-37	79	18	is	be	AUX
gujaf-37	79	19	the	the	DET
gujaf-37	79	20	high	high	ADJ
gujaf-37	79	21	level	level	NOUN
gujaf-37	79	22	of	of	ADP
gujaf-37	79	23	overhead	overhead	ADJ
gujaf-37	79	24	costs	cost	NOUN
gujaf-37	79	25	incurred	incur	VERB
gujaf-37	79	26	by	by	ADP
gujaf-37	79	27	the	the	DET
gujaf-37	79	28	company	company	NOUN
gujaf-37	79	29	.	.	PUNCT
gujaf-37	80	1	warganegar	warganegar	PROPN
gujaf-37	80	2	et	et	PROPN
gujaf-37	80	3	al	al	PROPN
gujaf-37	80	4	.	.	PROPN
gujaf-37	81	1	(	(	PUNCT
gujaf-37	81	2	2014	2014	NUM
gujaf-37	81	3	)	)	PUNCT
gujaf-37	81	4	found	find	VERB
gujaf-37	81	5	evidence	evidence	NOUN
gujaf-37	81	6	of	of	ADP
gujaf-37	81	7	the	the	DET
gujaf-37	81	8	impact	impact	NOUN
gujaf-37	81	9	of	of	ADP
gujaf-37	81	10	sticky	sticky	ADJ
gujaf-37	81	11	operating	operating	NOUN
gujaf-37	81	12	expenses	expense	NOUN
gujaf-37	81	13	(	(	PUNCT
gujaf-37	81	14	sg&a	sg&a	PROPN
gujaf-37	81	15	)	)	PUNCT
gujaf-37	81	16	on	on	ADP
gujaf-37	81	17	the	the	DET
gujaf-37	81	18	profitability	profitability	NOUN
gujaf-37	81	19	of	of	ADP
gujaf-37	81	20	firms	firm	NOUN
gujaf-37	81	21	.	.	PUNCT
gujaf-37	82	1	they	they	PRON
gujaf-37	82	2	study	study	VERB
gujaf-37	82	3	concludes	conclude	VERB
gujaf-37	82	4	that	that	SCONJ
gujaf-37	82	5	sticky	sticky	ADJ
gujaf-37	82	6	costs	cost	NOUN
gujaf-37	82	7	have	have	VERB
gujaf-37	82	8	a	a	DET
gujaf-37	82	9	detrimental	detrimental	ADJ
gujaf-37	82	10	effect	effect	NOUN
gujaf-37	82	11	on	on	ADP
gujaf-37	82	12	results	result	NOUN
gujaf-37	82	13	and	and	CCONJ
gujaf-37	82	14	therefore	therefore	ADV
gujaf-37	82	15	companies	company	NOUN
gujaf-37	82	16	should	should	AUX
gujaf-37	82	17	be	be	AUX
gujaf-37	82	18	versatile	versatile	ADJ
gujaf-37	82	19	in	in	ADP
gujaf-37	82	20	designing	design	VERB
gujaf-37	82	21	the	the	DET
gujaf-37	82	22	cost	cost	NOUN
gujaf-37	82	23	structure	structure	NOUN
gujaf-37	82	24	of	of	ADP
gujaf-37	82	25	their	their	PRON
gujaf-37	82	26	companies	company	NOUN
gujaf-37	82	27	.	.	PUNCT
gujaf-37	83	1	in	in	ADP
gujaf-37	83	2	addition	addition	NOUN
gujaf-37	83	3	,	,	PUNCT
gujaf-37	83	4	oluwagbemiga	oluwagbemiga	NUM
gujaf-37	83	5	,	,	PUNCT
gujaf-37	83	6	olugbenga	olugbenga	NOUN
gujaf-37	83	7	and	and	CCONJ
gujaf-37	83	8	zaccheaus	zaccheaus	PROPN
gujaf-37	83	9	(	(	PUNCT
gujaf-37	83	10	2014	2014	NUM
gujaf-37	83	11	)	)	PUNCT
gujaf-37	83	12	study	study	NOUN
gujaf-37	83	13	showed	show	VERB
gujaf-37	83	14	a	a	DET
gujaf-37	83	15	positive	positive	ADJ
gujaf-37	83	16	and	and	CCONJ
gujaf-37	83	17	important	important	ADJ
gujaf-37	83	18	relationship	relationship	NOUN
gujaf-37	83	19	between	between	ADP
gujaf-37	83	20	operating	operating	NOUN
gujaf-37	83	21	costs	cost	NOUN
gujaf-37	83	22	and	and	CCONJ
gujaf-37	83	23	the	the	DET
gujaf-37	83	24	output	output	NOUN
gujaf-37	83	25	of	of	ADP
gujaf-37	83	26	firms	firm	NOUN
gujaf-37	83	27	.	.	PUNCT
gujaf-37	84	1	3	3	X
gujaf-37	84	2	.	.	X
gujaf-37	84	3	methodology	methodology	NOUN
gujaf-37	84	4	correlational	correlational	ADJ
gujaf-37	84	5	research	research	NOUN
gujaf-37	84	6	design	design	NOUN
gujaf-37	84	7	is	be	AUX
gujaf-37	84	8	adopted	adopt	VERB
gujaf-37	84	9	for	for	ADP
gujaf-37	84	10	the	the	DET
gujaf-37	84	11	study	study	NOUN
gujaf-37	84	12	this	this	PRON
gujaf-37	84	13	because	because	SCONJ
gujaf-37	84	14	the	the	DET
gujaf-37	84	15	researcher	researcher	NOUN
gujaf-37	84	16	attempts	attempt	VERB
gujaf-37	84	17	to	to	PART
gujaf-37	84	18	measure	measure	VERB
gujaf-37	84	19	the	the	DET
gujaf-37	84	20	effect	effect	NOUN
gujaf-37	84	21	of	of	ADP
gujaf-37	84	22	insurance	insurance	NOUN
gujaf-37	84	23	firm	firm	NOUN
gujaf-37	84	24	’s	’s	PART
gujaf-37	84	25	specific	specific	ADJ
gujaf-37	84	26	attributes	attribute	NOUN
gujaf-37	84	27	on	on	ADP
gujaf-37	84	28	financial	financial	ADJ
gujaf-37	84	29	performance	performance	NOUN
gujaf-37	84	30	of	of	ADP
gujaf-37	84	31	listed	list	VERB
gujaf-37	84	32	insurance	insurance	NOUN
gujaf-37	84	33	firms	firm	NOUN
gujaf-37	84	34	in	in	ADP
gujaf-37	84	35	nigeria	nigeria	PROPN
gujaf-37	84	36	over	over	ADP
gujaf-37	84	37	the	the	DET
gujaf-37	84	38	period	period	NOUN
gujaf-37	84	39	of	of	ADP
gujaf-37	84	40	2008	2008	NUM
gujaf-37	84	41	to	to	ADP
gujaf-37	84	42	2018	2018	NUM
gujaf-37	84	43	.	.	PUNCT
gujaf-37	85	1	the	the	DET
gujaf-37	85	2	choice	choice	NOUN
gujaf-37	85	3	for	for	ADP
gujaf-37	85	4	this	this	DET
gujaf-37	85	5	design	design	NOUN
gujaf-37	85	6	was	be	AUX
gujaf-37	85	7	informed	inform	VERB
gujaf-37	85	8	by	by	ADP
gujaf-37	85	9	the	the	DET
gujaf-37	85	10	research	research	NOUN
gujaf-37	85	11	paradigm	paradigm	NOUN
gujaf-37	85	12	which	which	PRON
gujaf-37	85	13	is	be	AUX
gujaf-37	85	14	of	of	ADP
gujaf-37	85	15	the	the	DET
gujaf-37	85	16	positivist	positivist	ADJ
gujaf-37	85	17	philosophical	philosophical	ADJ
gujaf-37	85	18	research	research	NOUN
gujaf-37	85	19	paradigm	paradigm	NOUN
gujaf-37	85	20	.	.	PUNCT
gujaf-37	86	1	the	the	DET
gujaf-37	86	2	population	population	NOUN
gujaf-37	86	3	for	for	ADP
gujaf-37	86	4	the	the	DET
gujaf-37	86	5	study	study	NOUN
gujaf-37	86	6	is	be	AUX
gujaf-37	86	7	all	all	DET
gujaf-37	86	8	the	the	DET
gujaf-37	86	9	twenty	twenty	NUM
gujaf-37	86	10	-	-	PUNCT
gujaf-37	86	11	seven	seven	NUM
gujaf-37	86	12	(	(	PUNCT
gujaf-37	86	13	27	27	NUM
gujaf-37	86	14	)	)	PUNCT
gujaf-37	86	15	insurance	insurance	NOUN
gujaf-37	86	16	firms	firm	NOUN
gujaf-37	86	17	trading	trade	VERB
gujaf-37	86	18	on	on	ADP
gujaf-37	86	19	nigerian	nigerian	ADJ
gujaf-37	86	20	stock	stock	NOUN
gujaf-37	86	21	exchange	exchange	NOUN
gujaf-37	86	22	as	as	ADP
gujaf-37	86	23	at	at	ADP
gujaf-37	86	24	december	december	PROPN
gujaf-37	86	25	31st	31st	NOUN
gujaf-37	86	26	2018	2018	NUM
gujaf-37	86	27	.	.	PUNCT
gujaf-37	87	1	the	the	DET
gujaf-37	87	2	sample	sample	NOUN
gujaf-37	87	3	size	size	NOUN
gujaf-37	87	4	is	be	AUX
gujaf-37	87	5	eighteen	eighteen	NUM
gujaf-37	87	6	(	(	PUNCT
gujaf-37	87	7	18	18	NUM
gujaf-37	87	8	)	)	PUNCT
gujaf-37	87	9	drawn	draw	VERB
gujaf-37	87	10	from	from	ADP
gujaf-37	87	11	the	the	DET
gujaf-37	87	12	total	total	ADJ
gujaf-37	87	13	population	population	NOUN
gujaf-37	87	14	of	of	ADP
gujaf-37	87	15	twenty	twenty	NUM
gujaf-37	87	16	-	-	PUNCT
gujaf-37	87	17	seven	seven	NUM
gujaf-37	87	18	(	(	PUNCT
gujaf-37	87	19	27	27	NUM
gujaf-37	87	20	)	)	PUNCT
gujaf-37	87	21	listed	list	VERB
gujaf-37	87	22	insurance	insurance	NOUN
gujaf-37	87	23	firms	firm	NOUN
gujaf-37	87	24	by	by	ADP
gujaf-37	87	25	31st	31st	NOUN
gujaf-37	87	26	december	december	PROPN
gujaf-37	87	27	2018	2018	NUM
gujaf-37	87	28	.	.	PUNCT
gujaf-37	88	1	the	the	DET
gujaf-37	88	2	size	size	NOUN
gujaf-37	88	3	of	of	ADP
gujaf-37	88	4	the	the	DET
gujaf-37	88	5	sample	sample	NOUN
gujaf-37	88	6	covers	cover	VERB
gujaf-37	88	7	67	67	NUM
gujaf-37	88	8	%	%	NOUN
gujaf-37	88	9	of	of	ADP
gujaf-37	88	10	the	the	DET
gujaf-37	88	11	population	population	NOUN
gujaf-37	88	12	.	.	PUNCT
gujaf-37	89	1	the	the	DET
gujaf-37	89	2	sample	sample	NOUN
gujaf-37	89	3	size	size	NOUN
gujaf-37	89	4	consists	consist	VERB
gujaf-37	89	5	of	of	ADP
gujaf-37	89	6	firms	firm	NOUN
gujaf-37	89	7	that	that	PRON
gujaf-37	89	8	were	be	AUX
gujaf-37	89	9	listed	list	VERB
gujaf-37	89	10	on	on	ADP
gujaf-37	89	11	or	or	CCONJ
gujaf-37	89	12	before	before	ADP
gujaf-37	89	13	31st	31st	NOUN
gujaf-37	89	14	december	december	PROPN
gujaf-37	89	15	2008	2008	NUM
gujaf-37	89	16	and	and	CCONJ
gujaf-37	89	17	remain	remain	VERB
gujaf-37	89	18	listed	list	VERB
gujaf-37	89	19	till	till	SCONJ
gujaf-37	89	20	the	the	DET
gujaf-37	89	21	end	end	NOUN
gujaf-37	89	22	of	of	ADP
gujaf-37	89	23	31st	31st	NOUN
gujaf-37	89	24	december	december	PROPN
gujaf-37	89	25	2018	2018	NUM
gujaf-37	89	26	.	.	PUNCT
gujaf-37	90	1	model	model	NOUN
gujaf-37	90	2	specification	specification	NOUN
gujaf-37	90	3	in	in	ADP
gujaf-37	90	4	bid	bid	NOUN
gujaf-37	90	5	to	to	PART
gujaf-37	90	6	ascertain	ascertain	VERB
gujaf-37	90	7	the	the	DET
gujaf-37	90	8	effect	effect	NOUN
gujaf-37	90	9	of	of	ADP
gujaf-37	90	10	insurance	insurance	NOUN
gujaf-37	90	11	firm	firm	NOUN
gujaf-37	90	12	’s	’s	PART
gujaf-37	90	13	specific	specific	ADJ
gujaf-37	90	14	attributes	attribute	NOUN
gujaf-37	90	15	on	on	ADP
gujaf-37	90	16	financial	financial	ADJ
gujaf-37	90	17	performance	performance	NOUN
gujaf-37	90	18	of	of	ADP
gujaf-37	90	19	listed	list	VERB
gujaf-37	90	20	insurance	insurance	NOUN
gujaf-37	90	21	firms	firm	NOUN
gujaf-37	90	22	in	in	ADP
gujaf-37	90	23	nigeria	nigeria	PROPN
gujaf-37	90	24	,	,	PUNCT
gujaf-37	90	25	a	a	DET
gujaf-37	90	26	multiple	multiple	ADJ
gujaf-37	90	27	linear	linear	ADJ
gujaf-37	90	28	regression	regression	NOUN
gujaf-37	90	29	mode	mode	NOUN
gujaf-37	90	30	was	be	AUX
gujaf-37	90	31	built	build	VERB
gujaf-37	90	32	.	.	PUNCT
gujaf-37	91	1	the	the	DET
gujaf-37	91	2	model	model	NOUN
gujaf-37	91	3	encapsulates	encapsulate	VERB
gujaf-37	91	4	the	the	DET
gujaf-37	91	5	contribution	contribution	NOUN
gujaf-37	91	6	of	of	ADP
gujaf-37	91	7	underwriting	underwriting	NOUN
gujaf-37	91	8	,	,	PUNCT
gujaf-37	91	9	gusau	gusau	ADJ
gujaf-37	91	10	journal	journal	NOUN
gujaf-37	91	11	of	of	ADP
gujaf-37	91	12	accounting	accounting	NOUN
gujaf-37	91	13	and	and	CCONJ
gujaf-37	91	14	finance	finance	NOUN
gujaf-37	91	15	,	,	PUNCT
gujaf-37	91	16	vol	vol	NOUN
gujaf-37	91	17	.	.	PUNCT
gujaf-37	92	1	i	i	PRON
gujaf-37	92	2	,	,	PUNCT
gujaf-37	92	3	issue	issue	NOUN
gujaf-37	92	4	2	2	NUM
gujaf-37	92	5	,	,	PUNCT
gujaf-37	92	6	october	october	PROPN
gujaf-37	92	7	,	,	PUNCT
gujaf-37	92	8	2020	2020	NUM
gujaf-37	92	9	6	6	NUM
gujaf-37	92	10	premium	premium	NOUN
gujaf-37	92	11	growth	growth	NOUN
gujaf-37	92	12	,	,	PUNCT
gujaf-37	92	13	reinsurance	reinsurance	NOUN
gujaf-37	92	14	and	and	CCONJ
gujaf-37	92	15	operating	operating	NOUN
gujaf-37	92	16	expenses	expense	NOUN
gujaf-37	92	17	on	on	ADP
gujaf-37	92	18	financial	financial	ADJ
gujaf-37	92	19	performance	performance	NOUN
gujaf-37	92	20	of	of	ADP
gujaf-37	92	21	listed	list	VERB
gujaf-37	92	22	insurance	insurance	NOUN
gujaf-37	92	23	firms	firm	NOUN
gujaf-37	92	24	in	in	ADP
gujaf-37	92	25	nigeria	nigeria	PROPN
gujaf-37	92	26	.	.	PUNCT
gujaf-37	93	1	fpit	fpit	PROPN
gujaf-37	93	2	=	=	SYM
gujaf-37	93	3	∞	∞	PROPN
gujaf-37	93	4	+	+	CCONJ
gujaf-37	93	5	βfcit	βfcit	ADJ
gujaf-37	93	6	+	+	CCONJ
gujaf-37	93	7	εit	εit	NOUN
gujaf-37	93	8	fpit	fpit	NOUN
gujaf-37	93	9	=	=	SYM
gujaf-37	93	10	(	(	PUNCT
gujaf-37	93	11	roait	roait	NOUN
gujaf-37	93	12	,	,	PUNCT
gujaf-37	93	13	)	)	PUNCT
gujaf-37	93	14	insurance	insurance	NOUN
gujaf-37	93	15	firms	firm	NOUN
gujaf-37	93	16	specific	specific	ADJ
gujaf-37	93	17	attributes	attribute	NOUN
gujaf-37	93	18	it	it	PRON
gujaf-37	93	19	=	=	SYM
gujaf-37	93	20	(	(	PUNCT
gujaf-37	93	21	uwit	uwit	ADP
gujaf-37	93	22	+	+	CCONJ
gujaf-37	93	23	pgit	pgit	X
gujaf-37	93	24	+	+	CCONJ
gujaf-37	93	25	riit	riit	NOUN
gujaf-37	93	26	+	+	CCONJ
gujaf-37	93	27	opeit	opeit	NOUN
gujaf-37	93	28	)	)	PUNCT
gujaf-37	93	29	roait=	roait=	NUM
gujaf-37	93	30	β0it	β0it	PUNCT
gujaf-37	94	1	+	+	NUM
gujaf-37	94	2	β1uwit+	β1uwit+	PRON
gujaf-37	94	3	β2pgit	β2pgit	ADP
gujaf-37	94	4	+	+	PROPN
gujaf-37	94	5	β3riit	β3riit	PROPN
gujaf-37	94	6	+	+	CCONJ
gujaf-37	94	7	β4opeit	β4opeit	PROPN
gujaf-37	94	8	+	+	CCONJ
gujaf-37	94	9	εitwhere	εitwhere	NOUN
gujaf-37	94	10	,	,	PUNCT
gujaf-37	94	11	fp	fp	ADJ
gujaf-37	94	12	=	=	PUNCT
gujaf-37	94	13	financial	financial	ADJ
gujaf-37	94	14	performance	performance	NOUN
gujaf-37	94	15	fc	fc	NOUN
gujaf-37	94	16	=	=	SYM
gujaf-37	94	17	firm	firm	ADJ
gujaf-37	94	18	characteistics	characteistic	NOUN
gujaf-37	94	19	roa	roa	NOUN
gujaf-37	94	20	=	=	PUNCT
gujaf-37	94	21	return	return	VERB
gujaf-37	94	22	on	on	ADP
gujaf-37	94	23	assets	asset	NOUN
gujaf-37	94	24	uw	uw	NOUN
gujaf-37	94	25	=	=	PROPN
gujaf-37	94	26	underwriting	underwrite	VERB
gujaf-37	94	27	pg	pg	NOUN
gujaf-37	94	28	=	=	PUNCT
gujaf-37	94	29	premium	premium	NOUN
gujaf-37	94	30	growth	growth	NOUN
gujaf-37	94	31	ri	ri	NOUN
gujaf-37	95	1	=	=	PUNCT
gujaf-37	95	2	reinsurance	reinsurance	NOUN
gujaf-37	95	3	ope	ope	NOUN
gujaf-37	95	4	=	=	NOUN
gujaf-37	95	5	operating	operating	NOUN
gujaf-37	95	6	expenses	expense	NOUN
gujaf-37	95	7	i=	i=	PROPN
gujaf-37	95	8	18firms	18firms	NUM
gujaf-37	95	9	t=	t=	ADJ
gujaf-37	95	10	11years	11years	NUM
gujaf-37	95	11	e=	e=	NOUN
gujaf-37	95	12	error	error	NOUN
gujaf-37	95	13	term	term	NOUN
gujaf-37	95	14	and	and	CCONJ
gujaf-37	95	15	β0=	β0=	ADJ
gujaf-37	95	16	intercept	intercept	NOUN
gujaf-37	95	17	of	of	ADP
gujaf-37	95	18	the	the	DET
gujaf-37	95	19	model	model	NOUN
gujaf-37	95	20	“	"	PUNCT
gujaf-37	95	21	constant	constant	ADJ
gujaf-37	95	22	”	"	PUNCT
gujaf-37	95	23	table1	table1	PROPN
gujaf-37	95	24	:	:	PUNCT
gujaf-37	95	25	variables	variable	NOUN
gujaf-37	95	26	,	,	PUNCT
gujaf-37	95	27	definitions	definition	NOUN
gujaf-37	95	28	and	and	CCONJ
gujaf-37	95	29	measurements	measurement	NOUN
gujaf-37	95	30	s	s	PART
gujaf-37	95	31	/	/	SYM
gujaf-37	95	32	no	no	DET
gujaf-37	95	33	variables	variable	NOUN
gujaf-37	95	34	measurement	measurement	NOUN
gujaf-37	95	35	variable	variable	ADJ
gujaf-37	95	36	specification	specification	NOUN
gujaf-37	95	37	source	source	NOUN
gujaf-37	95	38	1	1	NUM
gujaf-37	95	39	return	return	NOUN
gujaf-37	95	40	on	on	ADP
gujaf-37	95	41	assets	asset	NOUN
gujaf-37	95	42	profit	profit	NOUN
gujaf-37	95	43	after	after	ADP
gujaf-37	95	44	tax	tax	NOUN
gujaf-37	95	45	divided	divide	VERB
gujaf-37	95	46	by	by	ADP
gujaf-37	95	47	total	total	ADJ
gujaf-37	95	48	assets	asset	NOUN
gujaf-37	95	49	dependent	dependent	ADJ
gujaf-37	95	50	daare	daare	NOUN
gujaf-37	95	51	(	(	PUNCT
gujaf-37	95	52	2016	2016	NUM
gujaf-37	95	53	)	)	PUNCT
gujaf-37	95	54	2	2	NUM
gujaf-37	95	55	underwriting	underwriting	NOUN
gujaf-37	95	56	risk	risk	NOUN
gujaf-37	95	57	loss	loss	NOUN
gujaf-37	95	58	or	or	CCONJ
gujaf-37	95	59	claim	claim	NOUN
gujaf-37	95	60	incurred	incur	VERB
gujaf-37	95	61	/premium	/premium	PUNCT
gujaf-37	95	62	earned	earn	VERB
gujaf-37	95	63	independent	independent	ADJ
gujaf-37	95	64	dey	dey	PROPN
gujaf-37	95	65	et	et	PROPN
gujaf-37	95	66	al	al	PROPN
gujaf-37	95	67	.	.	PROPN
gujaf-37	96	1	(	(	PUNCT
gujaf-37	96	2	2015	2015	NUM
gujaf-37	96	3	)	)	PUNCT
gujaf-37	96	4	3	3	NUM
gujaf-37	96	5	premium	premium	NOUN
gujaf-37	96	6	growth	growth	NOUN
gujaf-37	96	7	current	current	ADJ
gujaf-37	96	8	premium	premium	NOUN
gujaf-37	96	9	–	–	PUNCT
gujaf-37	96	10	previous	previous	ADJ
gujaf-37	96	11	premium	premium	NOUN
gujaf-37	96	12	/	/	SYM
gujaf-37	96	13	previous	previous	ADJ
gujaf-37	96	14	premium	premium	NOUN
gujaf-37	96	15	independent	independent	ADJ
gujaf-37	96	16	lasisi	lasisi	NOUN
gujaf-37	96	17	(	(	PUNCT
gujaf-37	96	18	2018	2018	NUM
gujaf-37	96	19	)	)	PUNCT
gujaf-37	96	20	4	4	NUM
gujaf-37	96	21	.	.	PUNCT
gujaf-37	97	1	reinsurance	reinsurance	NOUN
gujaf-37	97	2	premium	premium	NOUN
gujaf-37	97	3	cede/	cede/	NUM
gujaf-37	97	4	total	total	ADJ
gujaf-37	97	5	assets	asset	NOUN
gujaf-37	97	6	independent	independent	ADJ
gujaf-37	97	7	ana	ana	PROPN
gujaf-37	97	8	-	-	PUNCT
gujaf-37	97	9	maria	maria	PROPN
gujaf-37	97	10	and	and	CCONJ
gujaf-37	97	11	ghiorghe	ghiorghe	ADJ
gujaf-37	97	12	,	,	PUNCT
gujaf-37	97	13	(	(	PUNCT
gujaf-37	97	14	2014	2014	NUM
gujaf-37	97	15	)	)	PUNCT
gujaf-37	97	16	5	5	NUM
gujaf-37	97	17	.	.	PUNCT
gujaf-37	97	18	firm	firm	ADJ
gujaf-37	97	19	size	size	NOUN
gujaf-37	97	20	log	log	NOUN
gujaf-37	97	21	of	of	ADP
gujaf-37	97	22	total	total	ADJ
gujaf-37	97	23	asset	asset	NOUN
gujaf-37	97	24	independent	independent	PROPN
gujaf-37	97	25	kaya	kaya	PROPN
gujaf-37	97	26	(	(	PUNCT
gujaf-37	97	27	2015	2015	NUM
gujaf-37	97	28	)	)	PUNCT
gujaf-37	97	29	6	6	NUM
gujaf-37	97	30	operating	operating	NOUN
gujaf-37	97	31	expenses	expense	NOUN
gujaf-37	97	32	operating	operating	NOUN
gujaf-37	97	33	expenses	expense	NOUN
gujaf-37	97	34	/	/	SYM
gujaf-37	97	35	gross	gross	ADJ
gujaf-37	97	36	premium	premium	NOUN
gujaf-37	97	37	earned	earn	VERB
gujaf-37	97	38	independent	independent	ADJ
gujaf-37	97	39	krishnan	krishnan	PROPN
gujaf-37	97	40	(	(	PUNCT
gujaf-37	97	41	2006	2006	NUM
gujaf-37	97	42	)	)	PUNCT
gujaf-37	97	43	source	source	NOUN
gujaf-37	97	44	:	:	PUNCT
gujaf-37	97	45	researcher	researcher	NOUN
gujaf-37	97	46	’s	’s	PART
gujaf-37	97	47	computation	computation	NOUN
gujaf-37	97	48	,	,	PUNCT
gujaf-37	97	49	2020	2020	NUM
gujaf-37	97	50	gusau	gusau	ADJ
gujaf-37	97	51	journal	journal	NOUN
gujaf-37	97	52	of	of	ADP
gujaf-37	97	53	accounting	accounting	NOUN
gujaf-37	97	54	and	and	CCONJ
gujaf-37	97	55	finance	finance	NOUN
gujaf-37	97	56	,	,	PUNCT
gujaf-37	97	57	vol	vol	NOUN
gujaf-37	97	58	.	.	PUNCT
gujaf-37	98	1	i	i	PRON
gujaf-37	98	2	,	,	PUNCT
gujaf-37	98	3	issue	issue	NOUN
gujaf-37	98	4	2	2	NUM
gujaf-37	98	5	,	,	PUNCT
gujaf-37	98	6	october	october	PROPN
gujaf-37	98	7	,	,	PUNCT
gujaf-37	98	8	2020	2020	NUM
gujaf-37	98	9	7	7	NUM
gujaf-37	98	10	result	result	NOUN
gujaf-37	98	11	and	and	CCONJ
gujaf-37	98	12	discussion	discussion	NOUN
gujaf-37	98	13	table	table	NOUN
gujaf-37	98	14	2	2	NUM
gujaf-37	98	15	descriptive	descriptive	ADJ
gujaf-37	98	16	statistics	statistic	NOUN
gujaf-37	98	17	variables	variable	NOUN
gujaf-37	98	18	obs	obs	PROPN
gujaf-37	98	19	mean	mean	VERB
gujaf-37	98	20	std	std	PROPN
gujaf-37	98	21	dev	dev	PROPN
gujaf-37	98	22	.	.	PUNCT
gujaf-37	99	1	minimum	minimum	PROPN
gujaf-37	99	2	maximum	maximum	ADJ
gujaf-37	99	3	roa	roa	NOUN
gujaf-37	99	4	198	198	NUM
gujaf-37	99	5	0.01	0.01	NUM
gujaf-37	99	6	0.11	0.11	NUM
gujaf-37	99	7	-0.78	-0.78	NUM
gujaf-37	99	8	0.259	0.259	NUM
gujaf-37	99	9	uwr	uwr	NOUN
gujaf-37	99	10	198	198	NUM
gujaf-37	99	11	0.37	0.37	NUM
gujaf-37	99	12	0.24	0.24	NUM
gujaf-37	99	13	0.78	0.78	NUM
gujaf-37	99	14	1.70	1.70	NUM
gujaf-37	99	15	rir	rir	NOUN
gujaf-37	99	16	198	198	NUM
gujaf-37	99	17	0.11	0.11	NUM
gujaf-37	99	18	0.11	0.11	NUM
gujaf-37	99	19	0.000	0.000	NUM
gujaf-37	99	20	0.51	0.51	NUM
gujaf-37	99	21	ope	ope	NOUN
gujaf-37	99	22	198	198	NUM
gujaf-37	99	23	0.87	0.87	NUM
gujaf-37	99	24	0.50	0.50	NUM
gujaf-37	99	25	0.17	0.17	NUM
gujaf-37	99	26	5.27	5.27	NUM
gujaf-37	99	27	pg	pg	PROPN
gujaf-37	99	28	198	198	NUM
gujaf-37	99	29	0.30	0.30	NUM
gujaf-37	99	30	1.32	1.32	NUM
gujaf-37	99	31	-1.00	-1.00	NUM
gujaf-37	99	32	14.17	14.17	NUM
gujaf-37	99	33	sources	source	NOUN
gujaf-37	99	34	:	:	PUNCT
gujaf-37	99	35	output	output	NOUN
gujaf-37	99	36	generated	generate	VERB
gujaf-37	99	37	using	use	VERB
gujaf-37	99	38	stata	stata	NOUN
gujaf-37	99	39	13	13	NUM
gujaf-37	99	40	table	table	NOUN
gujaf-37	99	41	2	2	NUM
gujaf-37	99	42	shows	show	VERB
gujaf-37	99	43	a	a	DET
gujaf-37	99	44	mean	mean	ADJ
gujaf-37	99	45	value	value	NOUN
gujaf-37	99	46	of	of	ADP
gujaf-37	99	47	0.01	0.01	NUM
gujaf-37	99	48	it	it	PRON
gujaf-37	99	49	indicates	indicate	VERB
gujaf-37	99	50	that	that	SCONJ
gujaf-37	99	51	the	the	DET
gujaf-37	99	52	sample	sample	NOUN
gujaf-37	99	53	of	of	ADP
gujaf-37	99	54	insurance	insurance	NOUN
gujaf-37	99	55	firm	firm	NOUN
gujaf-37	99	56	performance	performance	NOUN
gujaf-37	99	57	measured	measure	VERB
gujaf-37	99	58	by	by	ADP
gujaf-37	99	59	return	return	NOUN
gujaf-37	99	60	on	on	ADP
gujaf-37	99	61	asset	asset	NOUN
gujaf-37	99	62	achieved	achieve	VERB
gujaf-37	99	63	1	1	NUM
gujaf-37	99	64	%	%	NOUN
gujaf-37	99	65	on	on	ADP
gujaf-37	99	66	average	average	ADJ
gujaf-37	99	67	after	after	ADP
gujaf-37	99	68	tax	tax	NOUN
gujaf-37	99	69	profit	profit	NOUN
gujaf-37	99	70	in	in	ADP
gujaf-37	99	71	the	the	DET
gujaf-37	99	72	last	last	ADJ
gujaf-37	99	73	11	11	NUM
gujaf-37	99	74	years	year	NOUN
gujaf-37	99	75	from	from	ADP
gujaf-37	99	76	2008	2008	NUM
gujaf-37	99	77	to	to	ADP
gujaf-37	99	78	2018	2018	NUM
gujaf-37	99	79	and	and	CCONJ
gujaf-37	99	80	the	the	DET
gujaf-37	99	81	return	return	NOUN
gujaf-37	99	82	on	on	ADP
gujaf-37	99	83	asset	asset	NOUN
gujaf-37	99	84	value	value	NOUN
gujaf-37	99	85	deviate	deviate	VERB
gujaf-37	99	86	from	from	ADP
gujaf-37	99	87	the	the	DET
gujaf-37	99	88	average	average	NOUN
gujaf-37	99	89	by	by	ADP
gujaf-37	99	90	0.11	0.11	NUM
gujaf-37	99	91	is	be	AUX
gujaf-37	99	92	wide	wide	ADJ
gujaf-37	99	93	as	as	SCONJ
gujaf-37	99	94	the	the	DET
gujaf-37	99	95	standard	standard	ADJ
gujaf-37	99	96	deviation	deviation	NOUN
gujaf-37	99	97	is	be	AUX
gujaf-37	99	98	higher	high	ADJ
gujaf-37	99	99	.	.	PUNCT
gujaf-37	100	1	the	the	DET
gujaf-37	100	2	minimum	minimum	ADJ
gujaf-37	100	3	and	and	CCONJ
gujaf-37	100	4	maximum	maximum	ADJ
gujaf-37	100	5	value	value	NOUN
gujaf-37	100	6	of	of	ADP
gujaf-37	100	7	return	return	NOUN
gujaf-37	100	8	on	on	ADP
gujaf-37	100	9	assets	asset	NOUN
gujaf-37	100	10	(	(	PUNCT
gujaf-37	100	11	roa	roa	NOUN
gujaf-37	100	12	)	)	PUNCT
gujaf-37	100	13	is	be	AUX
gujaf-37	100	14	-0.78	-0.78	NUM
gujaf-37	100	15	and	and	CCONJ
gujaf-37	100	16	0.26	0.26	NUM
gujaf-37	100	17	respectively	respectively	ADV
gujaf-37	100	18	from	from	ADP
gujaf-37	100	19	the	the	DET
gujaf-37	100	20	sample	sample	NOUN
gujaf-37	100	21	.	.	PUNCT
gujaf-37	101	1	this	this	PRON
gujaf-37	101	2	means	mean	VERB
gujaf-37	101	3	that	that	SCONJ
gujaf-37	101	4	the	the	DET
gujaf-37	101	5	most	most	ADV
gujaf-37	101	6	profitable	profitable	ADJ
gujaf-37	101	7	of	of	ADP
gujaf-37	101	8	the	the	DET
gujaf-37	101	9	sample	sample	NOUN
gujaf-37	101	10	realized	realize	VERB
gujaf-37	101	11	22	22	NUM
gujaf-37	101	12	%	%	NOUN
gujaf-37	101	13	profit	profit	NOUN
gujaf-37	101	14	after	after	ADP
gujaf-37	101	15	tax	tax	NOUN
gujaf-37	101	16	on	on	ADP
gujaf-37	101	17	1naira	1naira	NUM
gujaf-37	101	18	investment	investment	NOUN
gujaf-37	101	19	in	in	ADP
gujaf-37	101	20	the	the	DET
gujaf-37	101	21	firm	firm	NOUN
gujaf-37	101	22	’s	’s	PART
gujaf-37	101	23	asset	asset	NOUN
gujaf-37	101	24	,	,	PUNCT
gujaf-37	101	25	while	while	SCONJ
gujaf-37	101	26	the	the	DET
gujaf-37	101	27	firm	firm	NOUN
gujaf-37	101	28	that	that	PRON
gujaf-37	101	29	did	do	AUX
gujaf-37	101	30	not	not	PART
gujaf-37	101	31	make	make	VERB
gujaf-37	101	32	profit	profit	NOUN
gujaf-37	101	33	had	have	VERB
gujaf-37	101	34	the	the	DET
gujaf-37	101	35	least	least	ADJ
gujaf-37	101	36	loss	loss	NOUN
gujaf-37	101	37	of	of	ADP
gujaf-37	101	38	78	78	NUM
gujaf-37	101	39	%	%	NOUN
gujaf-37	101	40	of	of	ADP
gujaf-37	101	41	1	1	NUM
gujaf-37	101	42	naira	naira	NOUN
gujaf-37	101	43	invested	invest	VERB
gujaf-37	101	44	the	the	DET
gujaf-37	101	45	asset	asset	NOUN
gujaf-37	101	46	of	of	ADP
gujaf-37	101	47	the	the	DET
gujaf-37	101	48	firms	firm	NOUN
gujaf-37	101	49	.	.	PUNCT
gujaf-37	102	1	the	the	DET
gujaf-37	102	2	underwriting	underwriting	NOUN
gujaf-37	102	3	risk	risk	NOUN
gujaf-37	102	4	has	have	VERB
gujaf-37	102	5	an	an	DET
gujaf-37	102	6	average	average	ADJ
gujaf-37	102	7	value	value	NOUN
gujaf-37	102	8	of	of	ADP
gujaf-37	102	9	0.37	0.37	NUM
gujaf-37	102	10	,	,	PUNCT
gujaf-37	102	11	this	this	PRON
gujaf-37	102	12	indicate	indicate	VERB
gujaf-37	102	13	that	that	SCONJ
gujaf-37	102	14	on	on	ADP
gujaf-37	102	15	average	average	ADJ
gujaf-37	102	16	the	the	DET
gujaf-37	102	17	sampled	sample	VERB
gujaf-37	102	18	firms	firm	NOUN
gujaf-37	102	19	paid	pay	VERB
gujaf-37	102	20	37	37	NUM
gujaf-37	102	21	%	%	NOUN
gujaf-37	102	22	claim	claim	NOUN
gujaf-37	102	23	out	out	ADP
gujaf-37	102	24	of	of	ADP
gujaf-37	102	25	their	their	PRON
gujaf-37	102	26	total	total	ADJ
gujaf-37	102	27	premium	premium	NOUN
gujaf-37	102	28	within	within	ADP
gujaf-37	102	29	that	that	DET
gujaf-37	102	30	period	period	NOUN
gujaf-37	102	31	,	,	PUNCT
gujaf-37	102	32	the	the	DET
gujaf-37	102	33	minimum	minimum	ADJ
gujaf-37	102	34	claim	claim	NOUN
gujaf-37	102	35	paid	pay	VERB
gujaf-37	102	36	to	to	PART
gujaf-37	102	37	earn	earn	VERB
gujaf-37	102	38	premium	premium	NOUN
gujaf-37	102	39	was	be	AUX
gujaf-37	102	40	7.84	7.84	NUM
gujaf-37	102	41	%	%	NOUN
gujaf-37	102	42	and	and	CCONJ
gujaf-37	102	43	highest	high	ADJ
gujaf-37	102	44	loss	loss	NOUN
gujaf-37	102	45	incurred	incur	VERB
gujaf-37	102	46	to	to	PART
gujaf-37	102	47	earn	earn	VERB
gujaf-37	102	48	premium	premium	NOUN
gujaf-37	102	49	was	be	AUX
gujaf-37	102	50	170	170	NUM
gujaf-37	102	51	%	%	NOUN
gujaf-37	102	52	to	to	PART
gujaf-37	102	53	earn	earn	VERB
gujaf-37	102	54	a	a	DET
gujaf-37	102	55	premium	premium	NOUN
gujaf-37	102	56	of	of	ADP
gujaf-37	102	57	1	1	NUM
gujaf-37	102	58	naira	naira	NUM
gujaf-37	102	59	.	.	PUNCT
gujaf-37	103	1	reinsurance	reinsurance	NOUN
gujaf-37	103	2	risk	risk	NOUN
gujaf-37	103	3	has	have	VERB
gujaf-37	103	4	a	a	DET
gujaf-37	103	5	minimum	minimum	ADJ
gujaf-37	103	6	and	and	CCONJ
gujaf-37	103	7	maximum	maximum	ADJ
gujaf-37	103	8	value	value	NOUN
gujaf-37	103	9	of	of	ADP
gujaf-37	103	10	0.000	0.000	NUM
gujaf-37	103	11	and	and	CCONJ
gujaf-37	103	12	0.51	0.51	NUM
gujaf-37	103	13	respectively	respectively	ADV
gujaf-37	103	14	.	.	PUNCT
gujaf-37	104	1	this	this	PRON
gujaf-37	104	2	mean	mean	VERB
gujaf-37	104	3	that	that	SCONJ
gujaf-37	104	4	the	the	DET
gujaf-37	104	5	least	least	ADJ
gujaf-37	104	6	premium	premium	NOUN
gujaf-37	104	7	ceded	cede	VERB
gujaf-37	104	8	to	to	PART
gujaf-37	104	9	insurance	insurance	VERB
gujaf-37	104	10	to	to	ADP
gujaf-37	104	11	their	their	PRON
gujaf-37	104	12	asset	asset	NOUN
gujaf-37	104	13	among	among	ADP
gujaf-37	104	14	the	the	DET
gujaf-37	104	15	sampled	sample	VERB
gujaf-37	104	16	is	be	AUX
gujaf-37	104	17	insignificant	insignificant	ADJ
gujaf-37	104	18	due	due	ADP
gujaf-37	104	19	to	to	ADP
gujaf-37	104	20	approximation	approximation	NOUN
gujaf-37	104	21	to	to	ADP
gujaf-37	104	22	two	two	NUM
gujaf-37	104	23	decimal	decimal	ADJ
gujaf-37	104	24	place	place	NOUN
gujaf-37	104	25	and	and	CCONJ
gujaf-37	104	26	the	the	DET
gujaf-37	104	27	highest	high	ADJ
gujaf-37	104	28	is	be	AUX
gujaf-37	104	29	51	51	NUM
gujaf-37	104	30	%	%	NOUN
gujaf-37	104	31	.	.	PUNCT
gujaf-37	105	1	the	the	DET
gujaf-37	105	2	average	average	ADJ
gujaf-37	105	3	value	value	NOUN
gujaf-37	105	4	of	of	ADP
gujaf-37	105	5	the	the	DET
gujaf-37	105	6	re	re	NOUN
gujaf-37	105	7	-	-	NOUN
gujaf-37	105	8	insurance	insurance	ADJ
gujaf-37	105	9	risk	risk	NOUN
gujaf-37	105	10	is	be	AUX
gujaf-37	105	11	0.11	0.11	NUM
gujaf-37	105	12	.	.	PUNCT
gujaf-37	106	1	this	this	PRON
gujaf-37	106	2	implies	imply	VERB
gujaf-37	106	3	that	that	SCONJ
gujaf-37	106	4	the	the	DET
gujaf-37	106	5	sampled	sampled	ADJ
gujaf-37	106	6	insurance	insurance	NOUN
gujaf-37	106	7	firms	firm	NOUN
gujaf-37	106	8	ceded	cede	VERB
gujaf-37	106	9	11	11	NUM
gujaf-37	106	10	%	%	NOUN
gujaf-37	106	11	of	of	ADP
gujaf-37	106	12	their	their	PRON
gujaf-37	106	13	premium	premium	NOUN
gujaf-37	106	14	to	to	PART
gujaf-37	106	15	re	re	VERB
gujaf-37	106	16	-	-	VERB
gujaf-37	106	17	insurance	insurance	NOUN
gujaf-37	106	18	,	,	PUNCT
gujaf-37	106	19	and	and	CCONJ
gujaf-37	106	20	the	the	DET
gujaf-37	106	21	standard	standard	ADJ
gujaf-37	106	22	deviation	deviation	NOUN
gujaf-37	106	23	from	from	ADP
gujaf-37	106	24	the	the	DET
gujaf-37	106	25	mean	mean	NOUN
gujaf-37	106	26	is	be	AUX
gujaf-37	106	27	11	11	NUM
gujaf-37	106	28	%	%	NOUN
gujaf-37	106	29	,	,	PUNCT
gujaf-37	106	30	this	this	PRON
gujaf-37	106	31	implies	imply	VERB
gujaf-37	106	32	deviation	deviation	NOUN
gujaf-37	106	33	level	level	NOUN
gujaf-37	106	34	of	of	ADP
gujaf-37	106	35	the	the	DET
gujaf-37	106	36	data	datum	NOUN
gujaf-37	106	37	to	to	ADP
gujaf-37	106	38	the	the	DET
gujaf-37	106	39	mean	mean	NOUN
gujaf-37	106	40	is	be	AUX
gujaf-37	106	41	relatively	relatively	ADV
gujaf-37	106	42	moderate	moderate	ADJ
gujaf-37	106	43	.	.	PUNCT
gujaf-37	107	1	operational	operational	ADJ
gujaf-37	107	2	expense	expense	NOUN
gujaf-37	107	3	has	have	VERB
gujaf-37	107	4	a	a	DET
gujaf-37	107	5	minimum	minimum	ADJ
gujaf-37	107	6	and	and	CCONJ
gujaf-37	107	7	maximum	maximum	ADJ
gujaf-37	107	8	value	value	NOUN
gujaf-37	107	9	of	of	ADP
gujaf-37	107	10	0.17	0.17	NUM
gujaf-37	107	11	and	and	CCONJ
gujaf-37	107	12	5.27	5.27	NUM
gujaf-37	107	13	respectively	respectively	ADV
gujaf-37	107	14	,	,	PUNCT
gujaf-37	107	15	this	this	PRON
gujaf-37	107	16	means	mean	VERB
gujaf-37	107	17	that	that	SCONJ
gujaf-37	107	18	the	the	DET
gujaf-37	107	19	firm	firm	NOUN
gujaf-37	107	20	with	with	ADP
gujaf-37	107	21	the	the	DET
gujaf-37	107	22	least	least	ADJ
gujaf-37	107	23	operational	operational	ADJ
gujaf-37	107	24	cost	cost	NOUN
gujaf-37	107	25	to	to	ADP
gujaf-37	107	26	gross	gross	ADJ
gujaf-37	107	27	premium	premium	NOUN
gujaf-37	107	28	earn	earn	NOUN
gujaf-37	107	29	was	be	AUX
gujaf-37	107	30	17	17	NUM
gujaf-37	107	31	%	%	NOUN
gujaf-37	107	32	,	,	PUNCT
gujaf-37	107	33	while	while	SCONJ
gujaf-37	107	34	the	the	DET
gujaf-37	107	35	firm	firm	NOUN
gujaf-37	107	36	that	that	PRON
gujaf-37	107	37	has	have	VERB
gujaf-37	107	38	the	the	DET
gujaf-37	107	39	highest	high	ADJ
gujaf-37	107	40	operational	operational	ADJ
gujaf-37	107	41	expense	expense	NOUN
gujaf-37	107	42	to	to	ADP
gujaf-37	107	43	gross	gross	ADJ
gujaf-37	107	44	premium	premium	NOUN
gujaf-37	107	45	earn	earn	NOUN
gujaf-37	107	46	was	be	AUX
gujaf-37	107	47	527	527	NUM
gujaf-37	107	48	%	%	NOUN
gujaf-37	107	49	.	.	PUNCT
gujaf-37	108	1	the	the	DET
gujaf-37	108	2	mean	mean	ADJ
gujaf-37	108	3	operational	operational	ADJ
gujaf-37	108	4	cost	cost	NOUN
gujaf-37	108	5	of	of	ADP
gujaf-37	108	6	the	the	DET
gujaf-37	108	7	sampled	sample	VERB
gujaf-37	108	8	firm	firm	NOUN
gujaf-37	108	9	to	to	ADP
gujaf-37	108	10	gusau	gusau	ADJ
gujaf-37	108	11	journal	journal	PROPN
gujaf-37	108	12	of	of	ADP
gujaf-37	108	13	accounting	accounting	NOUN
gujaf-37	108	14	and	and	CCONJ
gujaf-37	108	15	finance	finance	NOUN
gujaf-37	108	16	,	,	PUNCT
gujaf-37	108	17	vol	vol	NOUN
gujaf-37	108	18	.	.	PUNCT
gujaf-37	109	1	i	i	PRON
gujaf-37	109	2	,	,	PUNCT
gujaf-37	109	3	issue	issue	NOUN
gujaf-37	109	4	2	2	NUM
gujaf-37	109	5	,	,	PUNCT
gujaf-37	109	6	october	october	PROPN
gujaf-37	109	7	,	,	PUNCT
gujaf-37	109	8	2020	2020	NUM
gujaf-37	109	9	8	8	NUM
gujaf-37	109	10	gross	gross	ADJ
gujaf-37	109	11	premium	premium	NOUN
gujaf-37	109	12	was	be	AUX
gujaf-37	109	13	87	87	NUM
gujaf-37	109	14	%	%	NOUN
gujaf-37	109	15	.	.	PUNCT
gujaf-37	110	1	this	this	PRON
gujaf-37	110	2	implies	imply	VERB
gujaf-37	110	3	that	that	SCONJ
gujaf-37	110	4	most	most	ADJ
gujaf-37	110	5	of	of	ADP
gujaf-37	110	6	the	the	DET
gujaf-37	110	7	insurance	insurance	NOUN
gujaf-37	110	8	firms	firm	NOUN
gujaf-37	110	9	have	have	VERB
gujaf-37	110	10	high	high	ADJ
gujaf-37	110	11	operating	operating	NOUN
gujaf-37	110	12	cost	cost	NOUN
gujaf-37	110	13	compare	compare	NOUN
gujaf-37	110	14	to	to	ADP
gujaf-37	110	15	gross	gross	ADJ
gujaf-37	110	16	premium	premium	NOUN
gujaf-37	110	17	earned	earn	VERB
gujaf-37	110	18	(	(	PUNCT
gujaf-37	110	19	87	87	NUM
gujaf-37	110	20	%	%	NOUN
gujaf-37	110	21	)	)	PUNCT
gujaf-37	110	22	.	.	PUNCT
gujaf-37	111	1	the	the	DET
gujaf-37	111	2	average	average	ADJ
gujaf-37	111	3	mean	mean	NOUN
gujaf-37	111	4	value	value	NOUN
gujaf-37	111	5	of	of	ADP
gujaf-37	111	6	the	the	DET
gujaf-37	111	7	premium	premium	NOUN
gujaf-37	111	8	growth	growth	NOUN
gujaf-37	111	9	is	be	AUX
gujaf-37	111	10	0.30	0.30	NUM
gujaf-37	111	11	this	this	PRON
gujaf-37	111	12	indicates	indicate	VERB
gujaf-37	111	13	that	that	SCONJ
gujaf-37	111	14	on	on	ADP
gujaf-37	111	15	average	average	ADJ
gujaf-37	111	16	the	the	DET
gujaf-37	111	17	premium	premium	NOUN
gujaf-37	111	18	grows	grow	VERB
gujaf-37	111	19	by	by	ADP
gujaf-37	111	20	30	30	NUM
gujaf-37	111	21	%	%	NOUN
gujaf-37	111	22	.	.	PUNCT
gujaf-37	112	1	the	the	DET
gujaf-37	112	2	standard	standard	ADJ
gujaf-37	112	3	deviation	deviation	NOUN
gujaf-37	112	4	is	be	AUX
gujaf-37	112	5	1.32	1.32	NUM
gujaf-37	112	6	,	,	PUNCT
gujaf-37	112	7	this	this	PRON
gujaf-37	112	8	signifies	signify	VERB
gujaf-37	112	9	a	a	DET
gujaf-37	112	10	wide	wide	ADJ
gujaf-37	112	11	deviation	deviation	NOUN
gujaf-37	112	12	from	from	ADP
gujaf-37	112	13	the	the	DET
gujaf-37	112	14	mean	mean	NOUN
gujaf-37	112	15	.	.	PUNCT
gujaf-37	113	1	the	the	DET
gujaf-37	113	2	sample	sample	NOUN
gujaf-37	113	3	firm	firm	NOUN
gujaf-37	113	4	’s	’s	PART
gujaf-37	113	5	premium	premium	NOUN
gujaf-37	113	6	does	do	AUX
gujaf-37	113	7	not	not	PART
gujaf-37	113	8	grow	grow	VERB
gujaf-37	113	9	in	in	ADP
gujaf-37	113	10	similar	similar	ADJ
gujaf-37	113	11	pattern	pattern	NOUN
gujaf-37	113	12	.	.	PUNCT
gujaf-37	114	1	the	the	DET
gujaf-37	114	2	premium	premium	NOUN
gujaf-37	114	3	growth	growth	NOUN
gujaf-37	114	4	has	have	VERB
gujaf-37	114	5	a	a	DET
gujaf-37	114	6	minimum	minimum	ADJ
gujaf-37	114	7	and	and	CCONJ
gujaf-37	114	8	maximum	maximum	ADJ
gujaf-37	114	9	value	value	NOUN
gujaf-37	114	10	of	of	ADP
gujaf-37	114	11	–	–	PUNCT
gujaf-37	114	12	1.000	1.000	NUM
gujaf-37	114	13	and	and	CCONJ
gujaf-37	114	14	14.17	14.17	NUM
gujaf-37	114	15	respectively	respectively	ADV
gujaf-37	114	16	.	.	PUNCT
gujaf-37	115	1	robustness	robustness	NOUN
gujaf-37	115	2	test	test	NOUN
gujaf-37	115	3	table	table	NOUN
gujaf-37	115	4	3	3	NUM
gujaf-37	115	5	multicolinearity	multicolinearity	NOUN
gujaf-37	115	6	test	test	NOUN
gujaf-37	115	7	variables	variable	NOUN
gujaf-37	115	8	vif	vif	PROPN
gujaf-37	115	9	1	1	NUM
gujaf-37	115	10	/	/	SYM
gujaf-37	115	11	vif	vif	NOUN
gujaf-37	115	12	uwr	uwr	NOUN
gujaf-37	115	13	1.03	1.03	NUM
gujaf-37	115	14	0.97	0.97	NUM
gujaf-37	115	15	rir	rir	PROPN
gujaf-37	115	16	1.11	1.11	NUM
gujaf-37	115	17	0.90	0.90	NUM
gujaf-37	115	18	ope	ope	NOUN
gujaf-37	115	19	1.11	1.11	NUM
gujaf-37	115	20	0.90	0.90	NUM
gujaf-37	115	21	pg	pg	NOUN
gujaf-37	115	22	1.02	1.02	NUM
gujaf-37	115	23	0.98	0.98	NUM
gujaf-37	115	24	1.07	1.07	NUM
gujaf-37	115	25	high	high	ADJ
gujaf-37	115	26	multi	multi	NOUN
gujaf-37	115	27	-	-	NOUN
gujaf-37	115	28	coleanrity	coleanrity	NOUN
gujaf-37	115	29	may	may	AUX
gujaf-37	115	30	lead	lead	VERB
gujaf-37	115	31	to	to	ADP
gujaf-37	115	32	distortion	distortion	NOUN
gujaf-37	115	33	of	of	ADP
gujaf-37	115	34	inferences	inference	NOUN
gujaf-37	115	35	to	to	PART
gujaf-37	115	36	be	be	AUX
gujaf-37	115	37	made	make	VERB
gujaf-37	115	38	.	.	PUNCT
gujaf-37	116	1	the	the	DET
gujaf-37	116	2	vif	vif	NOUN
gujaf-37	116	3	of	of	ADP
gujaf-37	116	4	one	one	NUM
gujaf-37	116	5	(	(	PUNCT
gujaf-37	116	6	1	1	NUM
gujaf-37	116	7	)	)	PUNCT
gujaf-37	116	8	show	show	VERB
gujaf-37	116	9	that	that	SCONJ
gujaf-37	116	10	there	there	PRON
gujaf-37	116	11	is	be	VERB
gujaf-37	116	12	no	no	DET
gujaf-37	116	13	correlation	correlation	NOUN
gujaf-37	116	14	among	among	ADP
gujaf-37	116	15	the	the	DET
gujaf-37	116	16	predictors	predictor	NOUN
gujaf-37	116	17	and	and	CCONJ
gujaf-37	116	18	hence	hence	ADV
gujaf-37	116	19	the	the	DET
gujaf-37	116	20	variance	variance	NOUN
gujaf-37	116	21	is	be	AUX
gujaf-37	116	22	not	not	PART
gujaf-37	116	23	inflated	inflate	VERB
gujaf-37	116	24	and	and	CCONJ
gujaf-37	116	25	vifs	vif	VERB
gujaf-37	116	26	more	more	ADJ
gujaf-37	116	27	than	than	ADP
gujaf-37	116	28	10	10	NUM
gujaf-37	116	29	indicates	indicate	VERB
gujaf-37	116	30	serious	serious	ADJ
gujaf-37	116	31	multi	multi	ADJ
gujaf-37	116	32	-	-	NOUN
gujaf-37	116	33	collinearity	collinearity	NOUN
gujaf-37	116	34	needing	need	VERB
gujaf-37	116	35	further	further	ADJ
gujaf-37	116	36	adjustment	adjustment	NOUN
gujaf-37	116	37	(	(	PUNCT
gujaf-37	116	38	guajarati	guajarati	PROPN
gujaf-37	116	39	,	,	PUNCT
gujaf-37	116	40	2014	2014	NUM
gujaf-37	116	41	)	)	PUNCT
gujaf-37	116	42	.	.	PUNCT
gujaf-37	117	1	table	table	NOUN
gujaf-37	117	2	4	4	NUM
gujaf-37	117	3	test	test	NOUN
gujaf-37	117	4	for	for	ADP
gujaf-37	117	5	heteroskedasticity	heteroskedasticity	NOUN
gujaf-37	117	6	white	white	ADJ
gujaf-37	117	7	test	test	NOUN
gujaf-37	117	8	chi	chi	PROPN
gujaf-37	117	9	-	-	PUNCT
gujaf-37	117	10	square	square	ADJ
gujaf-37	117	11	p	p	NOUN
gujaf-37	117	12	-	-	PUNCT
gujaf-37	117	13	value	value	NOUN
gujaf-37	117	14	roa	roa	NOUN
gujaf-37	117	15	13.41	13.41	NUM
gujaf-37	117	16	0.495	0.495	NUM
gujaf-37	117	17	source	source	NOUN
gujaf-37	117	18	:	:	PUNCT
gujaf-37	117	19	stata	stata	NOUN
gujaf-37	117	20	output	output	NOUN
gujaf-37	117	21	,	,	PUNCT
gujaf-37	117	22	(	(	PUNCT
gujaf-37	117	23	2020	2020	NUM
gujaf-37	117	24	)	)	PUNCT
gujaf-37	117	25	the	the	DET
gujaf-37	117	26	study	study	NOUN
gujaf-37	117	27	tested	test	VERB
gujaf-37	117	28	for	for	ADP
gujaf-37	117	29	another	another	DET
gujaf-37	117	30	assumption	assumption	NOUN
gujaf-37	117	31	of	of	ADP
gujaf-37	117	32	least	least	ADJ
gujaf-37	117	33	square	square	ADJ
gujaf-37	117	34	regression	regression	NOUN
gujaf-37	117	35	referred	refer	VERB
gujaf-37	117	36	to	to	ADP
gujaf-37	117	37	homokedasticity	homokedasticity	NOUN
gujaf-37	117	38	.	.	PUNCT
gujaf-37	118	1	this	this	DET
gujaf-37	118	2	assumption	assumption	NOUN
gujaf-37	118	3	stated	state	VERB
gujaf-37	118	4	that	that	SCONJ
gujaf-37	118	5	the	the	DET
gujaf-37	118	6	variance	variance	NOUN
gujaf-37	118	7	of	of	ADP
gujaf-37	118	8	error	error	NOUN
gujaf-37	118	9	terms	term	NOUN
gujaf-37	118	10	is	be	AUX
gujaf-37	118	11	the	the	DET
gujaf-37	118	12	same	same	ADJ
gujaf-37	118	13	across	across	ADP
gujaf-37	118	14	the	the	DET
gujaf-37	118	15	values	value	NOUN
gujaf-37	118	16	of	of	ADP
gujaf-37	118	17	the	the	DET
gujaf-37	118	18	independent	independent	ADJ
gujaf-37	118	19	variables	variable	NOUN
gujaf-37	118	20	.	.	PUNCT
gujaf-37	119	1	the	the	DET
gujaf-37	119	2	study	study	NOUN
gujaf-37	119	3	used	use	VERB
gujaf-37	119	4	the	the	DET
gujaf-37	119	5	cameron	cameron	PROPN
gujaf-37	119	6	&	&	CCONJ
gujaf-37	119	7	trivedi	trivedi	PROPN
gujaf-37	119	8	's	's	PART
gujaf-37	119	9	decomposition	decomposition	NOUN
gujaf-37	119	10	of	of	ADP
gujaf-37	119	11	imtest	imt	ADJ
gujaf-37	119	12	also	also	ADV
gujaf-37	119	13	refers	refer	VERB
gujaf-37	119	14	to	to	ADP
gujaf-37	119	15	as	as	ADP
gujaf-37	119	16	white	white	PROPN
gujaf-37	119	17	general	general	ADJ
gujaf-37	119	18	test	test	NOUN
gujaf-37	119	19	for	for	ADP
gujaf-37	119	20	heteroscedasticity	heteroscedasticity	NOUN
gujaf-37	119	21	.	.	PUNCT
gujaf-37	120	1	the	the	DET
gujaf-37	120	2	null	null	ADJ
gujaf-37	120	3	hypothesis	hypothesis	NOUN
gujaf-37	120	4	for	for	ADP
gujaf-37	120	5	the	the	DET
gujaf-37	120	6	test	test	NOUN
gujaf-37	120	7	was	be	AUX
gujaf-37	120	8	"	"	PUNCT
gujaf-37	120	9	constant	constant	ADJ
gujaf-37	120	10	variance	variance	NOUN
gujaf-37	120	11	"	"	PUNCT
gujaf-37	120	12	(	(	PUNCT
gujaf-37	120	13	presence	presence	NOUN
gujaf-37	120	14	of	of	ADP
gujaf-37	120	15	homokedasticity	homokedasticity	NOUN
gujaf-37	120	16	)	)	PUNCT
gujaf-37	120	17	at	at	ADP
gujaf-37	120	18	5	5	NUM
gujaf-37	120	19	%	%	NOUN
gujaf-37	120	20	level	level	NOUN
gujaf-37	120	21	of	of	ADP
gujaf-37	120	22	significance	significance	NOUN
gujaf-37	120	23	.	.	PUNCT
gujaf-37	121	1	if	if	SCONJ
gujaf-37	121	2	the	the	DET
gujaf-37	121	3	p	p	NOUN
gujaf-37	121	4	-	-	PUNCT
gujaf-37	121	5	value	value	NOUN
gujaf-37	121	6	is	be	AUX
gujaf-37	121	7	at	at	ADP
gujaf-37	121	8	5	5	NUM
gujaf-37	121	9	%	%	NOUN
gujaf-37	121	10	or	or	CCONJ
gujaf-37	121	11	less	less	ADJ
gujaf-37	121	12	,	,	PUNCT
gujaf-37	121	13	the	the	DET
gujaf-37	121	14	null	null	ADJ
gujaf-37	121	15	hypothesis	hypothesis	NOUN
gujaf-37	121	16	is	be	AUX
gujaf-37	121	17	rejecting	reject	VERB
gujaf-37	121	18	indicating	indicate	VERB
gujaf-37	121	19	heteroscedasticity	heteroscedasticity	NOUN
gujaf-37	121	20	.	.	PUNCT
gujaf-37	122	1	the	the	DET
gujaf-37	122	2	result	result	NOUN
gujaf-37	122	3	of	of	ADP
gujaf-37	122	4	gusau	gusau	ADJ
gujaf-37	122	5	journal	journal	NOUN
gujaf-37	122	6	of	of	ADP
gujaf-37	122	7	accounting	accounting	NOUN
gujaf-37	122	8	and	and	CCONJ
gujaf-37	122	9	finance	finance	NOUN
gujaf-37	122	10	,	,	PUNCT
gujaf-37	122	11	vol	vol	NOUN
gujaf-37	122	12	.	.	PUNCT
gujaf-37	123	1	i	i	PRON
gujaf-37	123	2	,	,	PUNCT
gujaf-37	123	3	issue	issue	NOUN
gujaf-37	123	4	2	2	NUM
gujaf-37	123	5	,	,	PUNCT
gujaf-37	123	6	october	october	PROPN
gujaf-37	123	7	,	,	PUNCT
gujaf-37	123	8	2020	2020	NUM
gujaf-37	123	9	9	9	NUM
gujaf-37	123	10	roa	roa	NOUN
gujaf-37	123	11	model	model	NOUN
gujaf-37	123	12	revealed	reveal	VERB
gujaf-37	123	13	that	that	SCONJ
gujaf-37	123	14	the	the	DET
gujaf-37	123	15	residuals	residual	NOUN
gujaf-37	123	16	are	be	AUX
gujaf-37	123	17	homokedastic	homokedastic	ADJ
gujaf-37	123	18	as	as	SCONJ
gujaf-37	123	19	the	the	DET
gujaf-37	123	20	roa	roa	NOUN
gujaf-37	123	21	p	p	NOUN
gujaf-37	123	22	-	-	PUNCT
gujaf-37	123	23	value	value	NOUN
gujaf-37	123	24	is	be	AUX
gujaf-37	123	25	0.495	0.495	NUM
gujaf-37	123	26	this	this	PRON
gujaf-37	123	27	shows	show	VERB
gujaf-37	123	28	that	that	SCONJ
gujaf-37	123	29	the	the	DET
gujaf-37	123	30	assumption	assumption	NOUN
gujaf-37	123	31	is	be	AUX
gujaf-37	123	32	satisfied	satisfied	ADJ
gujaf-37	123	33	.	.	PUNCT
gujaf-37	124	1	panel	panel	NOUN
gujaf-37	124	2	effect	effect	NOUN
gujaf-37	124	3	test	test	NOUN
gujaf-37	124	4	table	table	NOUN
gujaf-37	124	5	5	5	NUM
gujaf-37	124	6	panel	panel	NOUN
gujaf-37	124	7	effect	effect	NOUN
gujaf-37	124	8	test	test	NOUN
gujaf-37	124	9	lm	lm	PROPN
gujaf-37	124	10	-	-	PUNCT
gujaf-37	124	11	test	test	NOUN
gujaf-37	124	12	roa	roa	NOUN
gujaf-37	124	13	chi2	chi2	PROPN
gujaf-37	124	14	58.55	58.55	NUM
gujaf-37	124	15	prob	prob	NOUN
gujaf-37	124	16	>	>	X
gujaf-37	124	17	chi2	chi2	PROPN
gujaf-37	124	18	0.000	0.000	NUM
gujaf-37	124	19	source	source	NOUN
gujaf-37	124	20	:	:	PUNCT
gujaf-37	124	21	stata	stata	NOUN
gujaf-37	124	22	output	output	NOUN
gujaf-37	124	23	,	,	PUNCT
gujaf-37	124	24	(	(	PUNCT
gujaf-37	124	25	2020	2020	NUM
gujaf-37	124	26	)	)	PUNCT
gujaf-37	124	27	furthermore	furthermore	ADV
gujaf-37	124	28	,	,	PUNCT
gujaf-37	124	29	the	the	DET
gujaf-37	124	30	study	study	NOUN
gujaf-37	124	31	carried	carry	VERB
gujaf-37	124	32	out	out	ADP
gujaf-37	124	33	panel	panel	NOUN
gujaf-37	124	34	effect	effect	NOUN
gujaf-37	124	35	test	test	NOUN
gujaf-37	124	36	using	use	VERB
gujaf-37	124	37	breusch	breusch	NOUN
gujaf-37	124	38	and	and	CCONJ
gujaf-37	124	39	pagan	pagan	VERB
gujaf-37	124	40	lagrangian	lagrangian	ADJ
gujaf-37	124	41	multiplier	multipli	ADJ
gujaf-37	124	42	test	test	NOUN
gujaf-37	124	43	for	for	ADP
gujaf-37	124	44	random	random	ADJ
gujaf-37	124	45	effects	effect	NOUN
gujaf-37	124	46	to	to	PART
gujaf-37	124	47	check	check	VERB
gujaf-37	124	48	if	if	SCONJ
gujaf-37	124	49	there	there	PRON
gujaf-37	124	50	was	be	VERB
gujaf-37	124	51	a	a	DET
gujaf-37	124	52	panel	panel	NOUN
gujaf-37	124	53	effect	effect	NOUN
gujaf-37	124	54	.	.	PUNCT
gujaf-37	125	1	the	the	DET
gujaf-37	125	2	null	null	ADJ
gujaf-37	125	3	hypothesis	hypothesis	NOUN
gujaf-37	125	4	states	state	VERB
gujaf-37	125	5	that	that	SCONJ
gujaf-37	125	6	there	there	PRON
gujaf-37	125	7	is	be	VERB
gujaf-37	125	8	a	a	DET
gujaf-37	125	9	panel	panel	NOUN
gujaf-37	125	10	effect	effect	NOUN
gujaf-37	125	11	at	at	ADP
gujaf-37	125	12	5	5	NUM
gujaf-37	125	13	%	%	NOUN
gujaf-37	125	14	level	level	NOUN
gujaf-37	125	15	of	of	ADP
gujaf-37	125	16	signifcance	signifcance	NOUN
gujaf-37	125	17	.	.	PUNCT
gujaf-37	126	1	the	the	DET
gujaf-37	126	2	result	result	NOUN
gujaf-37	126	3	both	both	DET
gujaf-37	126	4	models	model	NOUN
gujaf-37	126	5	reveals	reveal	VERB
gujaf-37	126	6	of	of	ADP
gujaf-37	126	7	p	p	NOUN
gujaf-37	126	8	-	-	PUNCT
gujaf-37	126	9	value	value	NOUN
gujaf-37	126	10	<	<	X
gujaf-37	126	11	0.000	0.000	NUM
gujaf-37	126	12	which	which	PRON
gujaf-37	126	13	is	be	AUX
gujaf-37	126	14	less	less	ADJ
gujaf-37	126	15	than	than	ADP
gujaf-37	126	16	5	5	NUM
gujaf-37	126	17	%	%	NOUN
gujaf-37	126	18	level	level	NOUN
gujaf-37	126	19	.	.	PUNCT
gujaf-37	127	1	this	this	PRON
gujaf-37	127	2	shows	show	VERB
gujaf-37	127	3	that	that	SCONJ
gujaf-37	127	4	there	there	PRON
gujaf-37	127	5	is	be	VERB
gujaf-37	127	6	a	a	DET
gujaf-37	127	7	panel	panel	NOUN
gujaf-37	127	8	effect	effect	NOUN
gujaf-37	127	9	hausman	hausman	PROPN
gujaf-37	127	10	specification	specification	PROPN
gujaf-37	127	11	test	test	NOUN
gujaf-37	127	12	due	due	ADP
gujaf-37	127	13	to	to	ADP
gujaf-37	127	14	the	the	DET
gujaf-37	127	15	presence	presence	NOUN
gujaf-37	127	16	of	of	ADP
gujaf-37	127	17	panel	panel	NOUN
gujaf-37	127	18	effect	effect	NOUN
gujaf-37	127	19	,	,	PUNCT
gujaf-37	127	20	hausman	hausman	PROPN
gujaf-37	127	21	specification	specification	NOUN
gujaf-37	127	22	test	test	NOUN
gujaf-37	127	23	was	be	AUX
gujaf-37	127	24	conducted	conduct	VERB
gujaf-37	127	25	table	table	NOUN
gujaf-37	127	26	6	6	NUM
gujaf-37	127	27	hausman	hausman	NOUN
gujaf-37	127	28	specification	specification	NOUN
gujaf-37	127	29	test	test	NOUN
gujaf-37	127	30	roa	roa	PROPN
gujaf-37	127	31	chi2	chi2	PROPN
gujaf-37	127	32	5.11	5.11	NUM
gujaf-37	127	33	prob	prob	NOUN
gujaf-37	127	34	>	>	X
gujaf-37	127	35	chi2	chi2	PROPN
gujaf-37	127	36	.276	.276	NUM
gujaf-37	127	37	source	source	NOUN
gujaf-37	127	38	:	:	PUNCT
gujaf-37	127	39	stata	stata	NOUN
gujaf-37	127	40	output	output	NOUN
gujaf-37	127	41	,	,	PUNCT
gujaf-37	127	42	(	(	PUNCT
gujaf-37	127	43	2020	2020	NUM
gujaf-37	127	44	)	)	PUNCT
gujaf-37	127	45	the	the	DET
gujaf-37	127	46	table	table	NOUN
gujaf-37	127	47	8	8	NUM
gujaf-37	127	48	shows	show	VERB
gujaf-37	127	49	the	the	DET
gujaf-37	127	50	result	result	NOUN
gujaf-37	127	51	of	of	ADP
gujaf-37	127	52	hausman	hausman	PROPN
gujaf-37	127	53	test	test	NOUN
gujaf-37	127	54	conducted	conduct	VERB
gujaf-37	127	55	to	to	PART
gujaf-37	127	56	select	select	VERB
gujaf-37	127	57	between	between	ADP
gujaf-37	127	58	fixed	fix	VERB
gujaf-37	127	59	effect	effect	NOUN
gujaf-37	127	60	or	or	CCONJ
gujaf-37	127	61	random	random	ADJ
gujaf-37	127	62	effect	effect	NOUN
gujaf-37	127	63	regression	regression	NOUN
gujaf-37	127	64	.	.	PUNCT
gujaf-37	128	1	the	the	DET
gujaf-37	128	2	null	null	ADJ
gujaf-37	128	3	hypothesis	hypothesis	NOUN
gujaf-37	128	4	is	be	AUX
gujaf-37	128	5	that	that	SCONJ
gujaf-37	128	6	there	there	PRON
gujaf-37	128	7	is	be	VERB
gujaf-37	128	8	a	a	DET
gujaf-37	128	9	random	random	ADJ
gujaf-37	128	10	effect	effect	NOUN
gujaf-37	128	11	at	at	ADP
gujaf-37	128	12	5	5	NUM
gujaf-37	128	13	%	%	NOUN
gujaf-37	128	14	level	level	NOUN
gujaf-37	128	15	of	of	ADP
gujaf-37	128	16	significance	significance	NOUN
gujaf-37	128	17	.	.	PUNCT
gujaf-37	129	1	the	the	DET
gujaf-37	129	2	result	result	NOUN
gujaf-37	129	3	the	the	DET
gujaf-37	129	4	hausman	hausman	NOUN
gujaf-37	129	5	fixed	fix	VERB
gujaf-37	129	6	and	and	CCONJ
gujaf-37	129	7	random	random	ADJ
gujaf-37	129	8	effect	effect	NOUN
gujaf-37	129	9	test	test	NOUN
gujaf-37	129	10	revealed	reveal	VERB
gujaf-37	129	11	a	a	DET
gujaf-37	129	12	p	p	NOUN
gujaf-37	129	13	-	-	PUNCT
gujaf-37	129	14	value	value	NOUN
gujaf-37	129	15	of	of	ADP
gujaf-37	129	16	0.276	0.276	NUM
gujaf-37	129	17	and	and	CCONJ
gujaf-37	129	18	0.311	0.311	NUM
gujaf-37	129	19	for	for	ADP
gujaf-37	129	20	roa	roa	PROPN
gujaf-37	129	21	and	and	CCONJ
gujaf-37	129	22	roe	roe	PROPN
gujaf-37	129	23	which	which	PRON
gujaf-37	129	24	is	be	AUX
gujaf-37	129	25	insignificant	insignificant	ADJ
gujaf-37	129	26	at	at	ADP
gujaf-37	129	27	5	5	NUM
gujaf-37	129	28	%	%	NOUN
gujaf-37	129	29	level	level	NOUN
gujaf-37	129	30	.	.	PUNCT
gujaf-37	130	1	this	this	PRON
gujaf-37	130	2	means	mean	VERB
gujaf-37	130	3	random	random	ADJ
gujaf-37	130	4	effect	effect	NOUN
gujaf-37	130	5	is	be	AUX
gujaf-37	130	6	preferred	prefer	VERB
gujaf-37	130	7	as	as	ADP
gujaf-37	130	8	the	the	DET
gujaf-37	130	9	most	most	ADV
gujaf-37	130	10	appropriate	appropriate	ADJ
gujaf-37	130	11	estimator	estimator	NOUN
gujaf-37	130	12	for	for	ADP
gujaf-37	130	13	the	the	DET
gujaf-37	130	14	study	study	NOUN
gujaf-37	130	15	.	.	PUNCT
gujaf-37	131	1	however	however	ADV
gujaf-37	131	2	,	,	PUNCT
gujaf-37	131	3	due	due	ADP
gujaf-37	131	4	to	to	ADP
gujaf-37	131	5	non	non	ADJ
gujaf-37	131	6	-	-	NOUN
gujaf-37	131	7	normality	normality	NOUN
gujaf-37	131	8	of	of	ADP
gujaf-37	131	9	the	the	DET
gujaf-37	131	10	residual	residual	ADJ
gujaf-37	131	11	and	and	CCONJ
gujaf-37	131	12	to	to	PART
gujaf-37	131	13	improve	improve	VERB
gujaf-37	131	14	the	the	DET
gujaf-37	131	15	inference	inference	NOUN
gujaf-37	131	16	to	to	PART
gujaf-37	131	17	be	be	AUX
gujaf-37	131	18	made	make	VERB
gujaf-37	131	19	,	,	PUNCT
gujaf-37	131	20	the	the	DET
gujaf-37	131	21	study	study	NOUN
gujaf-37	131	22	interpreted	interpret	VERB
gujaf-37	131	23	and	and	CCONJ
gujaf-37	131	24	test	test	VERB
gujaf-37	131	25	the	the	DET
gujaf-37	131	26	hypotheses	hypothesis	NOUN
gujaf-37	131	27	using	use	VERB
gujaf-37	131	28	the	the	DET
gujaf-37	131	29	random	random	ADJ
gujaf-37	131	30	effect	effect	NOUN
gujaf-37	131	31	regression	regression	NOUN
gujaf-37	131	32	with	with	ADP
gujaf-37	131	33	robust	robust	ADJ
gujaf-37	131	34	standard	standard	ADJ
gujaf-37	131	35	error	error	NOUN
gujaf-37	131	36	.	.	PUNCT
gujaf-37	132	1	gusau	gusau	PROPN
gujaf-37	132	2	journal	journal	PROPN
gujaf-37	132	3	of	of	ADP
gujaf-37	132	4	accounting	accounting	NOUN
gujaf-37	132	5	and	and	CCONJ
gujaf-37	132	6	finance	finance	NOUN
gujaf-37	132	7	,	,	PUNCT
gujaf-37	132	8	vol	vol	NOUN
gujaf-37	132	9	.	.	PUNCT
gujaf-37	133	1	i	i	PRON
gujaf-37	133	2	,	,	PUNCT
gujaf-37	133	3	issue	issue	NOUN
gujaf-37	133	4	2	2	NUM
gujaf-37	133	5	,	,	PUNCT
gujaf-37	133	6	october	october	PROPN
gujaf-37	133	7	,	,	PUNCT
gujaf-37	133	8	2020	2020	NUM
gujaf-37	133	9	10	10	NUM
gujaf-37	133	10	presentation	presentation	NOUN
gujaf-37	133	11	and	and	CCONJ
gujaf-37	133	12	interpretation	interpretation	NOUN
gujaf-37	133	13	of	of	ADP
gujaf-37	133	14	regression	regression	NOUN
gujaf-37	133	15	results	result	NOUN
gujaf-37	133	16	table	table	VERB
gujaf-37	133	17	7	7	NUM
gujaf-37	133	18	roa	roa	NOUN
gujaf-37	133	19	robust	robust	ADJ
gujaf-37	133	20	random	random	ADJ
gujaf-37	133	21	effect	effect	NOUN
gujaf-37	133	22	regression	regression	NOUN
gujaf-37	133	23	*	*	PUNCT
gujaf-37	133	24	significant	significant	ADJ
gujaf-37	133	25	at	at	ADP
gujaf-37	133	26	5	5	NUM
gujaf-37	133	27	%	%	NOUN
gujaf-37	133	28	.	.	PUNCT
gujaf-37	134	1	source	source	NOUN
gujaf-37	134	2	:	:	PUNCT
gujaf-37	134	3	stata	stata	PROPN
gujaf-37	134	4	output	output	NOUN
gujaf-37	134	5	,	,	PUNCT
gujaf-37	134	6	2020	2020	NUM
gujaf-37	134	7	interpretation	interpretation	NOUN
gujaf-37	134	8	table	table	NOUN
gujaf-37	134	9	7	7	NUM
gujaf-37	134	10	presented	present	VERB
gujaf-37	134	11	the	the	DET
gujaf-37	134	12	random	random	ADJ
gujaf-37	134	13	effect	effect	NOUN
gujaf-37	134	14	regression	regression	NOUN
gujaf-37	134	15	result	result	NOUN
gujaf-37	134	16	of	of	ADP
gujaf-37	134	17	the	the	DET
gujaf-37	134	18	variables	variable	NOUN
gujaf-37	134	19	used	use	VERB
gujaf-37	134	20	in	in	ADP
gujaf-37	134	21	the	the	DET
gujaf-37	134	22	study	study	NOUN
gujaf-37	134	23	based	base	VERB
gujaf-37	134	24	on	on	ADP
gujaf-37	134	25	the	the	DET
gujaf-37	134	26	hausman	hausman	ADJ
gujaf-37	134	27	test	test	NOUN
gujaf-37	134	28	for	for	ADP
gujaf-37	134	29	roa	roa	PROPN
gujaf-37	134	30	.	.	PUNCT
gujaf-37	135	1	the	the	DET
gujaf-37	135	2	result	result	NOUN
gujaf-37	135	3	of	of	ADP
gujaf-37	135	4	the	the	DET
gujaf-37	135	5	robust	robust	ADJ
gujaf-37	135	6	random	random	ADJ
gujaf-37	135	7	effect	effect	NOUN
gujaf-37	135	8	regression	regression	NOUN
gujaf-37	135	9	in	in	ADP
gujaf-37	135	10	table	table	NOUN
gujaf-37	135	11	7	7	NUM
gujaf-37	135	12	shows	show	VERB
gujaf-37	135	13	that	that	SCONJ
gujaf-37	135	14	the	the	DET
gujaf-37	135	15	wald	wald	PROPN
gujaf-37	135	16	chi	chi	PROPN
gujaf-37	135	17	-	-	PUNCT
gujaf-37	135	18	square	square	PROPN
gujaf-37	135	19	is	be	AUX
gujaf-37	135	20	182.95	182.95	NUM
gujaf-37	135	21	and	and	CCONJ
gujaf-37	135	22	is	be	AUX
gujaf-37	135	23	statistically	statistically	ADV
gujaf-37	135	24	significant	significant	ADJ
gujaf-37	135	25	at	at	ADP
gujaf-37	135	26	less	less	ADJ
gujaf-37	135	27	than	than	ADP
gujaf-37	135	28	5	5	NUM
gujaf-37	135	29	%	%	NOUN
gujaf-37	135	30	(	(	PUNCT
gujaf-37	135	31	0.000	0.000	NUM
gujaf-37	135	32	)	)	PUNCT
gujaf-37	135	33	indicating	indicate	VERB
gujaf-37	135	34	that	that	SCONJ
gujaf-37	135	35	the	the	DET
gujaf-37	135	36	model	model	NOUN
gujaf-37	135	37	for	for	ADP
gujaf-37	135	38	the	the	DET
gujaf-37	135	39	study	study	NOUN
gujaf-37	135	40	is	be	AUX
gujaf-37	135	41	fit	fit	ADJ
gujaf-37	135	42	.	.	PUNCT
gujaf-37	136	1	further	far	ADV
gujaf-37	136	2	it	it	PRON
gujaf-37	136	3	also	also	ADV
gujaf-37	136	4	shows	show	VERB
gujaf-37	136	5	that	that	SCONJ
gujaf-37	136	6	the	the	DET
gujaf-37	136	7	variables	variable	NOUN
gujaf-37	136	8	selected	select	VERB
gujaf-37	136	9	for	for	ADP
gujaf-37	136	10	this	this	DET
gujaf-37	136	11	study	study	NOUN
gujaf-37	136	12	jointly	jointly	ADV
gujaf-37	136	13	have	have	VERB
gujaf-37	136	14	effect	effect	NOUN
gujaf-37	136	15	on	on	ADP
gujaf-37	136	16	financial	financial	ADJ
gujaf-37	136	17	performance	performance	NOUN
gujaf-37	136	18	of	of	ADP
gujaf-37	136	19	listed	list	VERB
gujaf-37	136	20	insurance	insurance	NOUN
gujaf-37	136	21	firms	firm	NOUN
gujaf-37	136	22	in	in	ADP
gujaf-37	136	23	nigeria	nigeria	PROPN
gujaf-37	136	24	.	.	PUNCT
gujaf-37	137	1	also	also	ADV
gujaf-37	137	2	,	,	PUNCT
gujaf-37	137	3	the	the	DET
gujaf-37	137	4	table	table	NOUN
gujaf-37	137	5	shows	show	VERB
gujaf-37	137	6	that	that	SCONJ
gujaf-37	137	7	the	the	DET
gujaf-37	137	8	r2	r2	PROPN
gujaf-37	137	9	value	value	NOUN
gujaf-37	137	10	is	be	AUX
gujaf-37	137	11	0.291	0.291	NUM
gujaf-37	137	12	indicating	indicate	VERB
gujaf-37	137	13	that	that	SCONJ
gujaf-37	137	14	the	the	DET
gujaf-37	137	15	firm	firm	ADJ
gujaf-37	137	16	characteristic	characteristic	ADJ
gujaf-37	137	17	variables	variable	NOUN
gujaf-37	137	18	selected	select	VERB
gujaf-37	137	19	in	in	ADP
gujaf-37	137	20	this	this	DET
gujaf-37	137	21	study	study	NOUN
gujaf-37	137	22	is	be	AUX
gujaf-37	137	23	able	able	ADJ
gujaf-37	137	24	to	to	PART
gujaf-37	137	25	explain	explain	VERB
gujaf-37	137	26	the	the	DET
gujaf-37	137	27	changes	change	NOUN
gujaf-37	137	28	in	in	ADP
gujaf-37	137	29	roa	roa	NOUN
gujaf-37	137	30	to	to	ADP
gujaf-37	137	31	a	a	DET
gujaf-37	137	32	tune	tune	NOUN
gujaf-37	137	33	of	of	ADP
gujaf-37	137	34	29.1	29.1	NUM
gujaf-37	137	35	%	%	NOUN
gujaf-37	137	36	,	,	PUNCT
gujaf-37	137	37	while	while	SCONJ
gujaf-37	137	38	the	the	DET
gujaf-37	137	39	remaining	remain	VERB
gujaf-37	137	40	is	be	AUX
gujaf-37	137	41	explained	explain	VERB
gujaf-37	137	42	by	by	ADP
gujaf-37	137	43	other	other	ADJ
gujaf-37	137	44	factors	factor	NOUN
gujaf-37	137	45	that	that	PRON
gujaf-37	137	46	are	be	AUX
gujaf-37	137	47	not	not	PART
gujaf-37	137	48	included	include	VERB
gujaf-37	137	49	in	in	ADP
gujaf-37	137	50	the	the	DET
gujaf-37	137	51	model	model	NOUN
gujaf-37	137	52	.	.	PUNCT
gujaf-37	138	1	hypothesis	hypothesis	NOUN
gujaf-37	138	2	testing	testing	NOUN
gujaf-37	138	3	and	and	CCONJ
gujaf-37	138	4	discussion	discussion	NOUN
gujaf-37	138	5	of	of	ADP
gujaf-37	138	6	findings	finding	NOUN
gujaf-37	138	7	underwriting	underwriting	NOUN
gujaf-37	138	8	risk	risk	NOUN
gujaf-37	138	9	and	and	CCONJ
gujaf-37	138	10	financial	financial	ADJ
gujaf-37	138	11	performance	performance	NOUN
gujaf-37	138	12	the	the	DET
gujaf-37	138	13	study	study	NOUN
gujaf-37	138	14	findings	finding	NOUN
gujaf-37	138	15	show	show	VERB
gujaf-37	138	16	negative	negative	ADJ
gujaf-37	138	17	and	and	CCONJ
gujaf-37	138	18	significant	significant	ADJ
gujaf-37	138	19	impact	impact	NOUN
gujaf-37	138	20	of	of	ADP
gujaf-37	138	21	underwriting	underwriting	NOUN
gujaf-37	138	22	risk	risk	NOUN
gujaf-37	138	23	on	on	ADP
gujaf-37	138	24	roa	roa	NOUN
gujaf-37	138	25	of	of	ADP
gujaf-37	138	26	the	the	DET
gujaf-37	138	27	insurance	insurance	NOUN
gujaf-37	138	28	firms	firm	NOUN
gujaf-37	138	29	on	on	ADP
gujaf-37	138	30	nigeria	nigeria	PROPN
gujaf-37	138	31	stock	stock	NOUN
gujaf-37	138	32	market	market	NOUN
gujaf-37	138	33	.	.	PUNCT
gujaf-37	139	1	in	in	ADP
gujaf-37	139	2	table	table	NOUN
gujaf-37	139	3	7	7	NUM
gujaf-37	139	4	,	,	PUNCT
gujaf-37	139	5	underwriting	underwrite	VERB
gujaf-37	139	6	risk	risk	NOUN
gujaf-37	139	7	beta	beta	NOUN
gujaf-37	139	8	coefficient	coefficient	NOUN
gujaf-37	139	9	is	be	AUX
gujaf-37	139	10	-0.01	-0.01	NUM
gujaf-37	139	11	and	and	CCONJ
gujaf-37	139	12	p	p	NOUN
gujaf-37	139	13	-	-	PUNCT
gujaf-37	139	14	value	value	NOUN
gujaf-37	139	15	of	of	ADP
gujaf-37	139	16	0.000	0.000	NUM
gujaf-37	139	17	.	.	PUNCT
gujaf-37	140	1	this	this	PRON
gujaf-37	140	2	reveals	reveal	VERB
gujaf-37	140	3	that	that	SCONJ
gujaf-37	140	4	underwriting	underwriting	NOUN
gujaf-37	140	5	risk	risk	NOUN
gujaf-37	140	6	has	have	VERB
gujaf-37	140	7	a	a	DET
gujaf-37	140	8	significant	significant	ADJ
gujaf-37	140	9	impact	impact	NOUN
gujaf-37	140	10	on	on	ADP
gujaf-37	140	11	roa	roa	PROPN
gujaf-37	140	12	.	.	PUNCT
gujaf-37	141	1	therefore	therefore	ADV
gujaf-37	141	2	,	,	PUNCT
gujaf-37	141	3	the	the	DET
gujaf-37	141	4	study	study	NOUN
gujaf-37	141	5	rejected	reject	VERB
gujaf-37	141	6	the	the	DET
gujaf-37	141	7	null	null	ADJ
gujaf-37	141	8	hypothesis	hypothesis	NOUN
gujaf-37	141	9	(	(	PUNCT
gujaf-37	141	10	h01	h01	NOUN
gujaf-37	141	11	)	)	PUNCT
gujaf-37	141	12	of	of	ADP
gujaf-37	141	13	the	the	DET
gujaf-37	141	14	study	study	NOUN
gujaf-37	141	15	that	that	PRON
gujaf-37	141	16	stated	state	VERB
gujaf-37	141	17	that	that	SCONJ
gujaf-37	141	18	underwriting	underwriting	NOUN
gujaf-37	141	19	risk	risk	NOUN
gujaf-37	141	20	has	have	VERB
gujaf-37	141	21	no	no	DET
gujaf-37	141	22	significant	significant	ADJ
gujaf-37	141	23	impact	impact	NOUN
gujaf-37	141	24	on	on	ADP
gujaf-37	141	25	financial	financial	ADJ
gujaf-37	141	26	performance	performance	NOUN
gujaf-37	141	27	of	of	ADP
gujaf-37	141	28	listed	list	VERB
gujaf-37	141	29	insurance	insurance	NOUN
gujaf-37	141	30	firms	firm	NOUN
gujaf-37	141	31	in	in	ADP
gujaf-37	141	32	nigeria	nigeria	PROPN
gujaf-37	141	33	.	.	PUNCT
gujaf-37	142	1	random	random	ADJ
gujaf-37	142	2	-	-	PUNCT
gujaf-37	142	3	model	model	NOUN
gujaf-37	142	4	1	1	NUM
gujaf-37	142	5	roa	roa	PROPN
gujaf-37	142	6	variables	variables	PROPN
gujaf-37	142	7	coeff	coeff	PROPN
gujaf-37	142	8	rbt	rbt	PROPN
gujaf-37	142	9	.	.	PUNCT
gujaf-37	143	1	std	std	NOUN
gujaf-37	143	2	error	error	NOUN
gujaf-37	143	3	t	t	NOUN
gujaf-37	143	4	-	-	PUNCT
gujaf-37	143	5	value	value	NOUN
gujaf-37	143	6	p	p	NOUN
gujaf-37	143	7	-	-	PUNCT
gujaf-37	143	8	value	value	NOUN
gujaf-37	143	9	uwr	uwr	NOUN
gujaf-37	143	10	-.01	-.01	NOUN
gujaf-37	143	11	.00	.00	NUM
gujaf-37	144	1	-6.45	-6.45	NUM
gujaf-37	144	2	0.000	0.000	NUM
gujaf-37	144	3	*	*	PUNCT
gujaf-37	144	4	rir	rir	NOUN
gujaf-37	144	5	.05	.05	NUM
gujaf-37	144	6	.04	.04	NUM
gujaf-37	144	7	1.36	1.36	NUM
gujaf-37	144	8	0.174	0.174	NUM
gujaf-37	144	9	ope	ope	NOUN
gujaf-37	144	10	-.01	-.01	NOUN
gujaf-37	144	11	.00	.00	NUM
gujaf-37	144	12	-6.80	-6.80	NOUN
gujaf-37	144	13	0.000	0.000	NUM
gujaf-37	144	14	*	*	PUNCT
gujaf-37	144	15	pg	pg	NOUN
gujaf-37	145	1	.02	.02	NUM
gujaf-37	145	2	.01	.01	NUM
gujaf-37	145	3	2.86	2.86	NUM
gujaf-37	145	4	0.004	0.004	NUM
gujaf-37	145	5	*	*	PUNCT
gujaf-37	145	6	constant	constant	ADJ
gujaf-37	145	7	.02	.02	NUM
gujaf-37	145	8	.02	.02	NUM
gujaf-37	145	9	0.93	0.93	NUM
gujaf-37	145	10	0.351	0.351	NUM
gujaf-37	145	11	r2	r2	NOUN
gujaf-37	145	12	.291	.291	NUM
gujaf-37	146	1	f	f	X
gujaf-37	146	2	-	-	PUNCT
gujaf-37	146	3	stat	stat	VERB
gujaf-37	146	4	182.95	182.95	NUM
gujaf-37	146	5	0.000	0.000	NUM
gujaf-37	146	6	gusau	gusau	ADJ
gujaf-37	146	7	journal	journal	NOUN
gujaf-37	146	8	of	of	ADP
gujaf-37	146	9	accounting	accounting	NOUN
gujaf-37	146	10	and	and	CCONJ
gujaf-37	146	11	finance	finance	NOUN
gujaf-37	146	12	,	,	PUNCT
gujaf-37	146	13	vol	vol	NOUN
gujaf-37	146	14	.	.	PUNCT
gujaf-37	147	1	i	i	PRON
gujaf-37	147	2	,	,	PUNCT
gujaf-37	147	3	issue	issue	NOUN
gujaf-37	147	4	2	2	NUM
gujaf-37	147	5	,	,	PUNCT
gujaf-37	147	6	october	october	PROPN
gujaf-37	147	7	,	,	PUNCT
gujaf-37	147	8	2020	2020	NUM
gujaf-37	147	9	11	11	NUM
gujaf-37	147	10	this	this	PRON
gujaf-37	147	11	implies	imply	VERB
gujaf-37	147	12	that	that	SCONJ
gujaf-37	147	13	an	an	DET
gujaf-37	147	14	increase	increase	NOUN
gujaf-37	147	15	in	in	ADP
gujaf-37	147	16	underwriting	underwriting	NOUN
gujaf-37	147	17	risk	risk	NOUN
gujaf-37	147	18	will	will	AUX
gujaf-37	147	19	lead	lead	VERB
gujaf-37	147	20	to	to	ADP
gujaf-37	147	21	a	a	DET
gujaf-37	147	22	decrease	decrease	NOUN
gujaf-37	147	23	in	in	ADP
gujaf-37	147	24	roa	roa	NOUN
gujaf-37	147	25	by	by	ADP
gujaf-37	147	26	0.01	0.01	NUM
gujaf-37	147	27	.	.	PUNCT
gujaf-37	148	1	this	this	PRON
gujaf-37	148	2	means	mean	VERB
gujaf-37	148	3	when	when	SCONJ
gujaf-37	148	4	loss	loss	NOUN
gujaf-37	148	5	or	or	CCONJ
gujaf-37	148	6	claim	claim	VERB
gujaf-37	148	7	incurred	incur	VERB
gujaf-37	148	8	increase	increase	NOUN
gujaf-37	148	9	against	against	ADP
gujaf-37	148	10	premium	premium	NOUN
gujaf-37	148	11	earned	earn	VERB
gujaf-37	148	12	,	,	PUNCT
gujaf-37	148	13	insurance	insurance	NOUN
gujaf-37	148	14	firm	firm	NOUN
gujaf-37	148	15	may	may	AUX
gujaf-37	148	16	not	not	PART
gujaf-37	148	17	get	get	VERB
gujaf-37	148	18	enough	enough	ADJ
gujaf-37	148	19	revenue	revenue	NOUN
gujaf-37	148	20	from	from	ADP
gujaf-37	148	21	premium	premium	NOUN
gujaf-37	148	22	that	that	PRON
gujaf-37	148	23	can	can	AUX
gujaf-37	148	24	take	take	VERB
gujaf-37	148	25	care	care	NOUN
gujaf-37	148	26	of	of	ADP
gujaf-37	148	27	claims	claim	NOUN
gujaf-37	148	28	which	which	PRON
gujaf-37	148	29	will	will	AUX
gujaf-37	148	30	deteriorate	deteriorate	VERB
gujaf-37	148	31	financial	financial	ADJ
gujaf-37	148	32	performance	performance	NOUN
gujaf-37	148	33	.	.	PUNCT
gujaf-37	149	1	the	the	DET
gujaf-37	149	2	reality	reality	NOUN
gujaf-37	149	3	is	be	AUX
gujaf-37	149	4	that	that	SCONJ
gujaf-37	149	5	the	the	DET
gujaf-37	149	6	inefficient	inefficient	ADJ
gujaf-37	149	7	underwriting	underwriting	NOUN
gujaf-37	149	8	risk	risk	NOUN
gujaf-37	149	9	taken	take	VERB
gujaf-37	149	10	may	may	AUX
gujaf-37	149	11	affect	affect	VERB
gujaf-37	149	12	the	the	DET
gujaf-37	149	13	performance	performance	NOUN
gujaf-37	149	14	of	of	ADP
gujaf-37	149	15	the	the	DET
gujaf-37	149	16	study	study	NOUN
gujaf-37	149	17	firm	firm	NOUN
gujaf-37	149	18	negatively	negatively	ADV
gujaf-37	149	19	.	.	PUNCT
gujaf-37	150	1	underwriting	underwriting	NOUN
gujaf-37	150	2	of	of	ADP
gujaf-37	150	3	the	the	DET
gujaf-37	150	4	firms	firm	NOUN
gujaf-37	150	5	affects	affect	VERB
gujaf-37	150	6	the	the	DET
gujaf-37	150	7	financial	financial	ADJ
gujaf-37	150	8	performance	performance	NOUN
gujaf-37	150	9	of	of	ADP
gujaf-37	150	10	insurance	insurance	NOUN
gujaf-37	150	11	firms	firm	NOUN
gujaf-37	150	12	in	in	ADP
gujaf-37	150	13	nigeria	nigeria	PROPN
gujaf-37	150	14	.	.	PUNCT
gujaf-37	151	1	the	the	DET
gujaf-37	151	2	study	study	NOUN
gujaf-37	151	3	is	be	AUX
gujaf-37	151	4	supported	support	VERB
gujaf-37	151	5	by	by	ADP
gujaf-37	151	6	extreme	extreme	ADJ
gujaf-37	151	7	value	value	NOUN
gujaf-37	151	8	theory	theory	NOUN
gujaf-37	151	9	.	.	PUNCT
gujaf-37	152	1	extreme	extreme	ADJ
gujaf-37	152	2	value	value	NOUN
gujaf-37	152	3	theory	theory	NOUN
gujaf-37	152	4	watches	watch	VERB
gujaf-37	152	5	out	out	ADP
gujaf-37	152	6	for	for	ADP
gujaf-37	152	7	risk	risk	NOUN
gujaf-37	152	8	with	with	ADP
gujaf-37	152	9	small	small	ADJ
gujaf-37	152	10	probability	probability	NOUN
gujaf-37	152	11	of	of	ADP
gujaf-37	152	12	occurrence	occurrence	NOUN
gujaf-37	152	13	and	and	CCONJ
gujaf-37	152	14	underwriting	underwrite	VERB
gujaf-37	152	15	different	different	ADJ
gujaf-37	152	16	risks	risk	NOUN
gujaf-37	152	17	with	with	ADP
gujaf-37	152	18	little	little	ADJ
gujaf-37	152	19	probabilities	probability	NOUN
gujaf-37	152	20	.	.	PUNCT
gujaf-37	153	1	the	the	DET
gujaf-37	153	2	result	result	NOUN
gujaf-37	153	3	supports	support	VERB
gujaf-37	153	4	the	the	DET
gujaf-37	153	5	findings	finding	NOUN
gujaf-37	153	6	of	of	ADP
gujaf-37	153	7	ijaz	ijaz	PROPN
gujaf-37	153	8	(	(	PUNCT
gujaf-37	153	9	2015	2015	NUM
gujaf-37	153	10	)	)	PUNCT
gujaf-37	153	11	and	and	CCONJ
gujaf-37	153	12	saeed	saeed	PROPN
gujaf-37	153	13	and	and	CCONJ
gujaf-37	153	14	khurram	khurram	PROPN
gujaf-37	153	15	(	(	PUNCT
gujaf-37	153	16	2015	2015	NUM
gujaf-37	153	17	)	)	PUNCT
gujaf-37	153	18	and	and	CCONJ
gujaf-37	153	19	daniel	daniel	PROPN
gujaf-37	153	20	and	and	CCONJ
gujaf-37	153	21	tilahun	tilahun	PROPN
gujaf-37	153	22	,	,	PUNCT
gujaf-37	153	23	(	(	PUNCT
gujaf-37	153	24	2013	2013	NUM
gujaf-37	153	25	)	)	PUNCT
gujaf-37	153	26	who	who	PRON
gujaf-37	153	27	provide	provide	VERB
gujaf-37	153	28	evidence	evidence	NOUN
gujaf-37	153	29	that	that	SCONJ
gujaf-37	153	30	underwriting	underwriting	NOUN
gujaf-37	153	31	risk	risk	NOUN
gujaf-37	153	32	reduces	reduce	VERB
gujaf-37	153	33	financial	financial	ADJ
gujaf-37	153	34	performance	performance	NOUN
gujaf-37	153	35	.	.	PUNCT
gujaf-37	154	1	the	the	DET
gujaf-37	154	2	finding	finding	NOUN
gujaf-37	154	3	is	be	AUX
gujaf-37	154	4	contrary	contrary	ADJ
gujaf-37	154	5	to	to	ADP
gujaf-37	154	6	the	the	DET
gujaf-37	154	7	study	study	NOUN
gujaf-37	154	8	of	of	ADP
gujaf-37	154	9	daare	daare	NOUN
gujaf-37	154	10	(	(	PUNCT
gujaf-37	154	11	2016	2016	NUM
gujaf-37	154	12	)	)	PUNCT
gujaf-37	154	13	who	who	PRON
gujaf-37	154	14	found	find	VERB
gujaf-37	154	15	that	that	SCONJ
gujaf-37	154	16	loss	loss	NOUN
gujaf-37	154	17	ratio	ratio	NOUN
gujaf-37	154	18	does	do	AUX
gujaf-37	154	19	not	not	PART
gujaf-37	154	20	affect	affect	VERB
gujaf-37	154	21	financial	financial	ADJ
gujaf-37	154	22	performance	performance	NOUN
gujaf-37	154	23	.	.	PUNCT
gujaf-37	155	1	premium	premium	ADJ
gujaf-37	155	2	growth	growth	NOUN
gujaf-37	155	3	and	and	CCONJ
gujaf-37	155	4	financial	financial	ADJ
gujaf-37	155	5	performance	performance	NOUN
gujaf-37	155	6	table	table	NOUN
gujaf-37	155	7	10	10	NUM
gujaf-37	155	8	shows	show	VERB
gujaf-37	155	9	that	that	SCONJ
gujaf-37	155	10	premium	premium	NOUN
gujaf-37	155	11	growth	growth	NOUN
gujaf-37	155	12	has	have	VERB
gujaf-37	155	13	a	a	DET
gujaf-37	155	14	positive	positive	ADJ
gujaf-37	155	15	coefficient	coefficient	NOUN
gujaf-37	155	16	of	of	ADP
gujaf-37	155	17	0.02	0.02	NUM
gujaf-37	155	18	and	and	CCONJ
gujaf-37	155	19	a	a	DET
gujaf-37	155	20	pvalue	pvalue	NOUN
gujaf-37	155	21	of	of	ADP
gujaf-37	155	22	0.004	0.004	NUM
gujaf-37	155	23	which	which	PRON
gujaf-37	155	24	significant	significant	ADJ
gujaf-37	155	25	at	at	ADP
gujaf-37	155	26	5	5	NUM
gujaf-37	155	27	%	%	NOUN
gujaf-37	155	28	level	level	NOUN
gujaf-37	155	29	of	of	ADP
gujaf-37	155	30	significance	significance	NOUN
gujaf-37	155	31	.	.	PUNCT
gujaf-37	156	1	this	this	PRON
gujaf-37	156	2	reveals	reveal	VERB
gujaf-37	156	3	that	that	SCONJ
gujaf-37	156	4	premium	premium	NOUN
gujaf-37	156	5	growth	growth	NOUN
gujaf-37	156	6	(	(	PUNCT
gujaf-37	156	7	pg	pg	NOUN
gujaf-37	156	8	)	)	PUNCT
gujaf-37	156	9	has	have	VERB
gujaf-37	156	10	a	a	DET
gujaf-37	156	11	positive	positive	ADJ
gujaf-37	156	12	and	and	CCONJ
gujaf-37	156	13	significant	significant	ADJ
gujaf-37	156	14	impact	impact	NOUN
gujaf-37	156	15	on	on	ADP
gujaf-37	156	16	return	return	NOUN
gujaf-37	156	17	on	on	ADP
gujaf-37	156	18	assets	asset	NOUN
gujaf-37	156	19	.	.	PUNCT
gujaf-37	157	1	this	this	PRON
gujaf-37	157	2	assumes	assume	VERB
gujaf-37	157	3	that	that	SCONJ
gujaf-37	157	4	a	a	DET
gujaf-37	157	5	1	1	NUM
gujaf-37	157	6	%	%	NOUN
gujaf-37	157	7	rise	rise	NOUN
gujaf-37	157	8	in	in	ADP
gujaf-37	157	9	premium	premium	ADJ
gujaf-37	157	10	growth	growth	NOUN
gujaf-37	157	11	would	would	AUX
gujaf-37	157	12	result	result	VERB
gujaf-37	157	13	in	in	ADP
gujaf-37	157	14	an	an	DET
gujaf-37	157	15	increase	increase	NOUN
gujaf-37	157	16	in	in	ADP
gujaf-37	157	17	return	return	NOUN
gujaf-37	157	18	on	on	ADP
gujaf-37	157	19	assets	asset	NOUN
gujaf-37	157	20	of	of	ADP
gujaf-37	157	21	2	2	NUM
gujaf-37	157	22	percent	percent	NOUN
gujaf-37	157	23	.	.	PUNCT
gujaf-37	158	1	this	this	PRON
gujaf-37	158	2	means	mean	VERB
gujaf-37	158	3	that	that	SCONJ
gujaf-37	158	4	the	the	PRON
gujaf-37	158	5	greater	great	ADJ
gujaf-37	158	6	the	the	DET
gujaf-37	158	7	growth	growth	NOUN
gujaf-37	158	8	of	of	ADP
gujaf-37	158	9	the	the	DET
gujaf-37	158	10	premium	premium	NOUN
gujaf-37	158	11	over	over	ADP
gujaf-37	158	12	the	the	DET
gujaf-37	158	13	study	study	NOUN
gujaf-37	158	14	period	period	NOUN
gujaf-37	158	15	,	,	PUNCT
gujaf-37	158	16	the	the	PRON
gujaf-37	158	17	greater	great	ADJ
gujaf-37	158	18	the	the	DET
gujaf-37	158	19	roa	roa	NOUN
gujaf-37	158	20	.	.	PUNCT
gujaf-37	159	1	the	the	DET
gujaf-37	159	2	study	study	NOUN
gujaf-37	159	3	thus	thus	ADV
gujaf-37	159	4	rejects	reject	VERB
gujaf-37	159	5	the	the	DET
gujaf-37	159	6	study	study	NOUN
gujaf-37	159	7	's	's	PART
gujaf-37	159	8	null	null	ADJ
gujaf-37	159	9	hypothesis	hypothesis	NOUN
gujaf-37	159	10	(	(	PUNCT
gujaf-37	159	11	h02	h02	PROPN
gujaf-37	159	12	)	)	PUNCT
gujaf-37	159	13	that	that	PRON
gujaf-37	159	14	claimed	claim	VERB
gujaf-37	159	15	that	that	SCONJ
gujaf-37	159	16	premium	premium	NOUN
gujaf-37	159	17	growth	growth	NOUN
gujaf-37	159	18	did	do	AUX
gujaf-37	159	19	not	not	PART
gujaf-37	159	20	have	have	VERB
gujaf-37	159	21	an	an	DET
gujaf-37	159	22	impact	impact	NOUN
gujaf-37	159	23	on	on	ADP
gujaf-37	159	24	the	the	DET
gujaf-37	159	25	financial	financial	ADJ
gujaf-37	159	26	performance	performance	NOUN
gujaf-37	159	27	of	of	ADP
gujaf-37	159	28	nigeria	nigeria	PROPN
gujaf-37	159	29	's	's	PART
gujaf-37	159	30	listed	list	VERB
gujaf-37	159	31	insurance	insurance	NOUN
gujaf-37	159	32	companies	company	NOUN
gujaf-37	159	33	.	.	PUNCT
gujaf-37	160	1	this	this	DET
gujaf-37	160	2	further	far	ADV
gujaf-37	160	3	suggests	suggest	VERB
gujaf-37	160	4	that	that	SCONJ
gujaf-37	160	5	financial	financial	ADJ
gujaf-37	160	6	performance	performance	NOUN
gujaf-37	160	7	increases	increase	VERB
gujaf-37	160	8	when	when	SCONJ
gujaf-37	160	9	the	the	DET
gujaf-37	160	10	insurance	insurance	NOUN
gujaf-37	160	11	firms	firm	NOUN
gujaf-37	160	12	have	have	VERB
gujaf-37	160	13	high	high	ADJ
gujaf-37	160	14	revenue	revenue	NOUN
gujaf-37	160	15	(	(	PUNCT
gujaf-37	160	16	premium	premium	NOUN
gujaf-37	160	17	)	)	PUNCT
gujaf-37	160	18	to	to	PART
gujaf-37	160	19	settle	settle	VERB
gujaf-37	160	20	policy	policy	NOUN
gujaf-37	160	21	holder	holder	NOUN
gujaf-37	160	22	when	when	SCONJ
gujaf-37	160	23	due	due	ADJ
gujaf-37	160	24	,	,	PUNCT
gujaf-37	160	25	to	to	PART
gujaf-37	160	26	boost	boost	VERB
gujaf-37	160	27	client	client	NOUN
gujaf-37	160	28	confidence	confidence	NOUN
gujaf-37	160	29	which	which	PRON
gujaf-37	160	30	is	be	AUX
gujaf-37	160	31	one	one	NUM
gujaf-37	160	32	of	of	ADP
gujaf-37	160	33	the	the	DET
gujaf-37	160	34	major	major	ADJ
gujaf-37	160	35	drawback	drawback	NOUN
gujaf-37	160	36	of	of	ADP
gujaf-37	160	37	the	the	DET
gujaf-37	160	38	sector	sector	NOUN
gujaf-37	160	39	.	.	PUNCT
gujaf-37	161	1	this	this	PRON
gujaf-37	161	2	suggests	suggest	VERB
gujaf-37	161	3	that	that	SCONJ
gujaf-37	161	4	premium	premium	NOUN
gujaf-37	161	5	growth	growth	NOUN
gujaf-37	161	6	enhance	enhance	VERB
gujaf-37	161	7	the	the	DET
gujaf-37	161	8	financial	financial	ADJ
gujaf-37	161	9	performance	performance	NOUN
gujaf-37	161	10	of	of	ADP
gujaf-37	161	11	the	the	DET
gujaf-37	161	12	listed	list	VERB
gujaf-37	161	13	insurance	insurance	NOUN
gujaf-37	161	14	firms	firm	NOUN
gujaf-37	161	15	in	in	ADP
gujaf-37	161	16	nigeria	nigeria	PROPN
gujaf-37	161	17	.	.	PUNCT
gujaf-37	162	1	the	the	DET
gujaf-37	162	2	result	result	NOUN
gujaf-37	162	3	is	be	AUX
gujaf-37	162	4	in	in	ADP
gujaf-37	162	5	line	line	NOUN
gujaf-37	162	6	with	with	ADP
gujaf-37	162	7	extreme	extreme	ADJ
gujaf-37	162	8	value	value	NOUN
gujaf-37	162	9	theory	theory	NOUN
gujaf-37	162	10	and	and	CCONJ
gujaf-37	162	11	also	also	ADV
gujaf-37	162	12	conforms	conform	VERB
gujaf-37	162	13	to	to	ADP
gujaf-37	162	14	the	the	DET
gujaf-37	162	15	findings	finding	NOUN
gujaf-37	162	16	prior	prior	ADJ
gujaf-37	162	17	studies	study	NOUN
gujaf-37	162	18	by	by	ADP
gujaf-37	162	19	hussanie	hussanie	NOUN
gujaf-37	162	20	and	and	CCONJ
gujaf-37	162	21	joo	joo	NOUN
gujaf-37	162	22	(	(	PUNCT
gujaf-37	162	23	2019	2019	NUM
gujaf-37	162	24	)	)	PUNCT
gujaf-37	162	25	and	and	CCONJ
gujaf-37	162	26	kay	kay	PROPN
gujaf-37	162	27	(	(	PUNCT
gujaf-37	162	28	2015	2015	NUM
gujaf-37	162	29	)	)	PUNCT
gujaf-37	162	30	.	.	PUNCT
gujaf-37	163	1	the	the	DET
gujaf-37	163	2	result	result	NOUN
gujaf-37	163	3	is	be	AUX
gujaf-37	163	4	also	also	ADV
gujaf-37	163	5	contrary	contrary	ADJ
gujaf-37	163	6	to	to	ADP
gujaf-37	163	7	prior	prior	ADJ
gujaf-37	163	8	studies	study	NOUN
gujaf-37	163	9	by	by	ADP
gujaf-37	163	10	lasisi	lasisi	ADJ
gujaf-37	163	11	(	(	PUNCT
gujaf-37	163	12	2018	2018	NUM
gujaf-37	163	13	)	)	PUNCT
gujaf-37	163	14	and	and	CCONJ
gujaf-37	163	15	mehari	mehari	NOUN
gujaf-37	163	16	and	and	CCONJ
gujaf-37	163	17	aemiro	aemiro	PROPN
gujaf-37	163	18	,	,	PUNCT
gujaf-37	163	19	(	(	PUNCT
gujaf-37	163	20	2013	2013	NUM
gujaf-37	163	21	)	)	PUNCT
gujaf-37	163	22	who	who	PRON
gujaf-37	163	23	provide	provide	VERB
gujaf-37	163	24	evidence	evidence	NOUN
gujaf-37	163	25	that	that	SCONJ
gujaf-37	163	26	premium	premium	NOUN
gujaf-37	163	27	dos	dos	AUX
gujaf-37	163	28	not	not	PART
gujaf-37	163	29	affect	affect	VERB
gujaf-37	163	30	financial	financial	ADJ
gujaf-37	163	31	performance	performance	NOUN
gujaf-37	163	32	.	.	PUNCT
gujaf-37	164	1	re	re	AUX
gujaf-37	164	2	-	-	NOUN
gujaf-37	164	3	insurance	insurance	ADJ
gujaf-37	164	4	risk	risk	NOUN
gujaf-37	164	5	and	and	CCONJ
gujaf-37	164	6	financial	financial	ADJ
gujaf-37	164	7	performance	performance	NOUN
gujaf-37	164	8	re	re	NOUN
gujaf-37	164	9	-	-	NOUN
gujaf-37	164	10	insurance	insurance	ADJ
gujaf-37	164	11	risk	risk	NOUN
gujaf-37	164	12	revealed	reveal	VERB
gujaf-37	164	13	a	a	DET
gujaf-37	164	14	positive	positive	ADJ
gujaf-37	164	15	and	and	CCONJ
gujaf-37	164	16	insignificant	insignificant	ADJ
gujaf-37	164	17	impact	impact	NOUN
gujaf-37	164	18	on	on	ADP
gujaf-37	164	19	return	return	NOUN
gujaf-37	164	20	on	on	ADP
gujaf-37	164	21	assets	asset	NOUN
gujaf-37	164	22	with	with	ADP
gujaf-37	164	23	a	a	DET
gujaf-37	164	24	coefficient	coefficient	NOUN
gujaf-37	164	25	value	value	NOUN
gujaf-37	164	26	of	of	ADP
gujaf-37	164	27	-0.05	-0.05	NUM
gujaf-37	164	28	and	and	CCONJ
gujaf-37	164	29	p	p	NOUN
gujaf-37	164	30	-	-	PUNCT
gujaf-37	164	31	value	value	NOUN
gujaf-37	164	32	of	of	ADP
gujaf-37	164	33	0.173	0.173	NUM
gujaf-37	164	34	.	.	PUNCT
gujaf-37	165	1	this	this	PRON
gujaf-37	165	2	means	mean	VERB
gujaf-37	165	3	that	that	SCONJ
gujaf-37	165	4	any	any	DET
gujaf-37	165	5	increase	increase	NOUN
gujaf-37	165	6	or	or	CCONJ
gujaf-37	165	7	decrease	decrease	NOUN
gujaf-37	165	8	in	in	ADP
gujaf-37	165	9	re	re	NOUN
gujaf-37	165	10	-	-	NOUN
gujaf-37	165	11	insurance	insurance	NOUN
gujaf-37	165	12	will	will	AUX
gujaf-37	165	13	not	not	PART
gujaf-37	165	14	affect	affect	VERB
gujaf-37	165	15	return	return	NOUN
gujaf-37	165	16	on	on	ADP
gujaf-37	165	17	asset	asset	NOUN
gujaf-37	165	18	of	of	ADP
gujaf-37	165	19	listed	list	VERB
gujaf-37	165	20	insurance	insurance	NOUN
gujaf-37	165	21	firms	firm	NOUN
gujaf-37	165	22	.	.	PUNCT
gujaf-37	166	1	hence	hence	ADV
gujaf-37	166	2	,	,	PUNCT
gujaf-37	166	3	re	re	ADJ
gujaf-37	166	4	-	-	NOUN
gujaf-37	166	5	insurance	insurance	ADJ
gujaf-37	166	6	risk	risk	NOUN
gujaf-37	166	7	has	have	VERB
gujaf-37	166	8	no	no	DET
gujaf-37	166	9	significant	significant	ADJ
gujaf-37	166	10	impact	impact	NOUN
gujaf-37	166	11	on	on	ADP
gujaf-37	166	12	financial	financial	ADJ
gujaf-37	166	13	performance	performance	NOUN
gujaf-37	166	14	.	.	PUNCT
gujaf-37	167	1	this	this	PRON
gujaf-37	167	2	shows	show	VERB
gujaf-37	167	3	that	that	SCONJ
gujaf-37	167	4	re	re	NOUN
gujaf-37	167	5	-	-	NOUN
gujaf-37	167	6	insurance	insurance	ADJ
gujaf-37	167	7	risk	risk	NOUN
gujaf-37	167	8	does	do	AUX
gujaf-37	167	9	not	not	PART
gujaf-37	167	10	determine	determine	VERB
gujaf-37	167	11	the	the	DET
gujaf-37	167	12	financial	financial	ADJ
gujaf-37	167	13	gusau	gusau	ADJ
gujaf-37	167	14	journal	journal	NOUN
gujaf-37	167	15	of	of	ADP
gujaf-37	167	16	accounting	accounting	NOUN
gujaf-37	167	17	and	and	CCONJ
gujaf-37	167	18	finance	finance	NOUN
gujaf-37	167	19	,	,	PUNCT
gujaf-37	167	20	vol	vol	NOUN
gujaf-37	167	21	.	.	PUNCT
gujaf-37	168	1	i	i	PRON
gujaf-37	168	2	,	,	PUNCT
gujaf-37	168	3	issue	issue	NOUN
gujaf-37	168	4	2	2	NUM
gujaf-37	168	5	,	,	PUNCT
gujaf-37	168	6	october	october	PROPN
gujaf-37	168	7	,	,	PUNCT
gujaf-37	168	8	2020	2020	NUM
gujaf-37	168	9	12	12	NUM
gujaf-37	168	10	performance	performance	NOUN
gujaf-37	168	11	of	of	ADP
gujaf-37	168	12	listed	list	VERB
gujaf-37	168	13	insurance	insurance	NOUN
gujaf-37	168	14	firms	firm	NOUN
gujaf-37	168	15	in	in	ADP
gujaf-37	168	16	nigeria	nigeria	PROPN
gujaf-37	168	17	.	.	PUNCT
gujaf-37	169	1	however	however	ADV
gujaf-37	169	2	,	,	PUNCT
gujaf-37	169	3	the	the	DET
gujaf-37	169	4	study	study	NOUN
gujaf-37	169	5	does	do	AUX
gujaf-37	169	6	conform	conform	VERB
gujaf-37	169	7	to	to	ADP
gujaf-37	169	8	extreme	extreme	ADJ
gujaf-37	169	9	value	value	NOUN
gujaf-37	169	10	theory	theory	NOUN
gujaf-37	169	11	,	,	PUNCT
gujaf-37	169	12	but	but	CCONJ
gujaf-37	169	13	it	it	PRON
gujaf-37	169	14	corroborated	corroborate	VERB
gujaf-37	169	15	with	with	ADP
gujaf-37	169	16	the	the	DET
gujaf-37	169	17	findings	finding	NOUN
gujaf-37	169	18	of	of	ADP
gujaf-37	169	19	pavic	pavic	PROPN
gujaf-37	169	20	et	et	PROPN
gujaf-37	169	21	al	al	PROPN
gujaf-37	169	22	.	.	PROPN
gujaf-37	170	1	(	(	PUNCT
gujaf-37	170	2	2017	2017	NUM
gujaf-37	170	3	)	)	PUNCT
gujaf-37	170	4	,	,	PUNCT
gujaf-37	170	5	mistre	mistre	NOUN
gujaf-37	170	6	(	(	PUNCT
gujaf-37	170	7	2015	2015	NUM
gujaf-37	170	8	)	)	PUNCT
gujaf-37	170	9	and	and	CCONJ
gujaf-37	170	10	falli	falli	NOUN
gujaf-37	170	11	,	,	PUNCT
gujaf-37	170	12	et	et	PROPN
gujaf-37	170	13	al	al	PROPN
gujaf-37	170	14	.	.	PROPN
gujaf-37	171	1	(	(	PUNCT
gujaf-37	171	2	2020	2020	NUM
gujaf-37	171	3	)	)	PUNCT
gujaf-37	171	4	who	who	PRON
gujaf-37	171	5	discovered	discover	VERB
gujaf-37	171	6	that	that	SCONJ
gujaf-37	171	7	reinsurance	reinsurance	NOUN
gujaf-37	171	8	firms	firm	NOUN
gujaf-37	171	9	does	do	AUX
gujaf-37	171	10	not	not	PART
gujaf-37	171	11	impact	impact	VERB
gujaf-37	171	12	on	on	ADP
gujaf-37	171	13	financial	financial	ADJ
gujaf-37	171	14	performance	performance	NOUN
gujaf-37	171	15	.	.	PUNCT
gujaf-37	172	1	however	however	ADV
gujaf-37	172	2	,	,	PUNCT
gujaf-37	172	3	the	the	DET
gujaf-37	172	4	study	study	NOUN
gujaf-37	172	5	contradicts	contradict	VERB
gujaf-37	172	6	the	the	DET
gujaf-37	172	7	studies	study	NOUN
gujaf-37	172	8	by	by	ADP
gujaf-37	172	9	suheyli	suheyli	NOUN
gujaf-37	172	10	(	(	PUNCT
gujaf-37	172	11	2015	2015	NUM
gujaf-37	172	12	)	)	PUNCT
gujaf-37	172	13	and	and	CCONJ
gujaf-37	172	14	lee	lee	PROPN
gujaf-37	172	15	(	(	PUNCT
gujaf-37	172	16	2012	2012	NUM
gujaf-37	172	17	)	)	PUNCT
gujaf-37	172	18	who	who	PRON
gujaf-37	172	19	found	find	VERB
gujaf-37	172	20	that	that	SCONJ
gujaf-37	172	21	reinsurance	reinsurance	NOUN
gujaf-37	172	22	risk	risk	NOUN
gujaf-37	172	23	adversely	adversely	ADV
gujaf-37	172	24	affects	affect	VERB
gujaf-37	172	25	financial	financial	ADJ
gujaf-37	172	26	performance	performance	NOUN
gujaf-37	172	27	.	.	PUNCT
gujaf-37	173	1	operating	operate	VERB
gujaf-37	173	2	expenses	expense	NOUN
gujaf-37	173	3	and	and	CCONJ
gujaf-37	173	4	financial	financial	ADJ
gujaf-37	173	5	performance	performance	NOUN
gujaf-37	173	6	finally	finally	ADV
gujaf-37	173	7	,	,	PUNCT
gujaf-37	173	8	the	the	DET
gujaf-37	173	9	operational	operational	ADJ
gujaf-37	173	10	expense	expense	NOUN
gujaf-37	173	11	has	have	VERB
gujaf-37	173	12	a	a	DET
gujaf-37	173	13	beta	beta	ADJ
gujaf-37	173	14	coefficient	coefficient	NOUN
gujaf-37	173	15	of	of	ADP
gujaf-37	173	16	-0.01	-0.01	NUM
gujaf-37	173	17	and	and	CCONJ
gujaf-37	173	18	a	a	DET
gujaf-37	173	19	p	p	NOUN
gujaf-37	173	20	-	-	PUNCT
gujaf-37	173	21	value	value	NOUN
gujaf-37	173	22	of	of	ADP
gujaf-37	173	23	0.000	0.000	NUM
gujaf-37	173	24	which	which	PRON
gujaf-37	173	25	is	be	AUX
gujaf-37	173	26	significant	significant	ADJ
gujaf-37	173	27	at	at	ADP
gujaf-37	173	28	less	less	ADJ
gujaf-37	173	29	than	than	ADP
gujaf-37	173	30	5	5	NUM
gujaf-37	173	31	%	%	NOUN
gujaf-37	173	32	level	level	NOUN
gujaf-37	173	33	of	of	ADP
gujaf-37	173	34	significance	significance	NOUN
gujaf-37	173	35	.	.	PUNCT
gujaf-37	174	1	the	the	DET
gujaf-37	174	2	finding	finding	NOUN
gujaf-37	174	3	shows	show	VERB
gujaf-37	174	4	that	that	SCONJ
gujaf-37	174	5	operational	operational	ADJ
gujaf-37	174	6	expense	expense	NOUN
gujaf-37	174	7	has	have	VERB
gujaf-37	174	8	a	a	DET
gujaf-37	174	9	negative	negative	ADJ
gujaf-37	174	10	and	and	CCONJ
gujaf-37	174	11	significant	significant	ADJ
gujaf-37	174	12	impact	impact	NOUN
gujaf-37	174	13	on	on	ADP
gujaf-37	174	14	financial	financial	ADJ
gujaf-37	174	15	performance	performance	NOUN
gujaf-37	174	16	(	(	PUNCT
gujaf-37	174	17	roa	roa	NOUN
gujaf-37	174	18	)	)	PUNCT
gujaf-37	174	19	of	of	ADP
gujaf-37	174	20	listed	list	VERB
gujaf-37	174	21	insurance	insurance	NOUN
gujaf-37	174	22	firms	firm	NOUN
gujaf-37	174	23	in	in	ADP
gujaf-37	174	24	nigeria	nigeria	PROPN
gujaf-37	174	25	.	.	PUNCT
gujaf-37	175	1	this	this	PRON
gujaf-37	175	2	means	mean	VERB
gujaf-37	175	3	that	that	SCONJ
gujaf-37	175	4	onepoint	onepoint	NOUN
gujaf-37	175	5	increase	increase	NOUN
gujaf-37	175	6	in	in	ADP
gujaf-37	175	7	operational	operational	ADJ
gujaf-37	175	8	expense	expense	NOUN
gujaf-37	175	9	will	will	AUX
gujaf-37	175	10	lead	lead	VERB
gujaf-37	175	11	to	to	ADP
gujaf-37	175	12	1	1	NUM
gujaf-37	175	13	%	%	NOUN
gujaf-37	175	14	decrease	decrease	NOUN
gujaf-37	175	15	in	in	ADP
gujaf-37	175	16	roa	roa	PROPN
gujaf-37	175	17	.	.	PUNCT
gujaf-37	176	1	therefore	therefore	ADV
gujaf-37	176	2	,	,	PUNCT
gujaf-37	176	3	a	a	DET
gujaf-37	176	4	high	high	ADJ
gujaf-37	176	5	operational	operational	ADJ
gujaf-37	176	6	cost	cost	NOUN
gujaf-37	176	7	incurred	incur	VERB
gujaf-37	176	8	by	by	ADP
gujaf-37	176	9	the	the	DET
gujaf-37	176	10	firm	firm	NOUN
gujaf-37	176	11	to	to	ADP
gujaf-37	176	12	the	the	DET
gujaf-37	176	13	gross	gross	ADJ
gujaf-37	176	14	premium	premium	NOUN
gujaf-37	176	15	earned	earn	VERB
gujaf-37	176	16	reduces	reduce	VERB
gujaf-37	176	17	the	the	DET
gujaf-37	176	18	return	return	NOUN
gujaf-37	176	19	on	on	ADP
gujaf-37	176	20	asset	asset	NOUN
gujaf-37	176	21	on	on	ADP
gujaf-37	176	22	the	the	DET
gujaf-37	176	23	firms	firm	NOUN
gujaf-37	176	24	.	.	PUNCT
gujaf-37	177	1	the	the	DET
gujaf-37	177	2	expectation	expectation	NOUN
gujaf-37	177	3	is	be	AUX
gujaf-37	177	4	high	high	ADJ
gujaf-37	177	5	operational	operational	ADJ
gujaf-37	177	6	expense	expense	NOUN
gujaf-37	177	7	will	will	AUX
gujaf-37	177	8	have	have	VERB
gujaf-37	177	9	negative	negative	ADJ
gujaf-37	177	10	effect	effect	NOUN
gujaf-37	177	11	on	on	ADP
gujaf-37	177	12	performance	performance	NOUN
gujaf-37	177	13	.	.	PUNCT
gujaf-37	178	1	increased	increase	VERB
gujaf-37	178	2	operating	operating	NOUN
gujaf-37	178	3	expenses	expense	NOUN
gujaf-37	178	4	,	,	PUNCT
gujaf-37	178	5	unless	unless	SCONJ
gujaf-37	178	6	followed	follow	VERB
gujaf-37	178	7	by	by	ADP
gujaf-37	178	8	a	a	DET
gujaf-37	178	9	rise	rise	NOUN
gujaf-37	178	10	in	in	ADP
gujaf-37	178	11	net	net	ADJ
gujaf-37	178	12	premium	premium	NOUN
gujaf-37	178	13	will	will	AUX
gujaf-37	178	14	lead	lead	VERB
gujaf-37	178	15	to	to	ADP
gujaf-37	178	16	a	a	DET
gujaf-37	178	17	decrease	decrease	NOUN
gujaf-37	178	18	financial	financial	ADJ
gujaf-37	178	19	performance	performance	NOUN
gujaf-37	178	20	in	in	ADP
gujaf-37	178	21	the	the	DET
gujaf-37	178	22	listed	list	VERB
gujaf-37	178	23	insurance	insurance	NOUN
gujaf-37	178	24	firms	firm	NOUN
gujaf-37	178	25	in	in	ADP
gujaf-37	178	26	nigeria	nigeria	PROPN
gujaf-37	178	27	.	.	PUNCT
gujaf-37	179	1	the	the	DET
gujaf-37	179	2	study	study	NOUN
gujaf-37	179	3	is	be	AUX
gujaf-37	179	4	supported	support	VERB
gujaf-37	179	5	by	by	ADP
gujaf-37	179	6	extreme	extreme	ADJ
gujaf-37	179	7	value	value	NOUN
gujaf-37	179	8	theory	theory	NOUN
gujaf-37	179	9	and	and	CCONJ
gujaf-37	179	10	also	also	ADV
gujaf-37	179	11	in	in	ADP
gujaf-37	179	12	line	line	NOUN
gujaf-37	179	13	with	with	ADP
gujaf-37	179	14	the	the	DET
gujaf-37	179	15	studies	study	NOUN
gujaf-37	179	16	of	of	ADP
gujaf-37	179	17	hasibuan	hasibuan	PROPN
gujaf-37	179	18	et	et	PROPN
gujaf-37	179	19	al	al	PROPN
gujaf-37	179	20	.	.	PROPN
gujaf-37	180	1	(	(	PUNCT
gujaf-37	180	2	2020	2020	NUM
gujaf-37	180	3	)	)	PUNCT
gujaf-37	180	4	and	and	CCONJ
gujaf-37	180	5	odunga	odunga	ADJ
gujaf-37	180	6	(	(	PUNCT
gujaf-37	180	7	2016	2016	NUM
gujaf-37	180	8	)	)	PUNCT
gujaf-37	180	9	which	which	PRON
gujaf-37	180	10	which	which	PRON
gujaf-37	180	11	revealed	reveal	VERB
gujaf-37	180	12	that	that	SCONJ
gujaf-37	180	13	operating	operate	VERB
gujaf-37	180	14	cost	cost	NOUN
gujaf-37	180	15	affect	affect	VERB
gujaf-37	180	16	performance	performance	NOUN
gujaf-37	180	17	negatively	negatively	ADV
gujaf-37	180	18	but	but	CCONJ
gujaf-37	180	19	contradict	contradict	VERB
gujaf-37	180	20	the	the	DET
gujaf-37	180	21	study	study	NOUN
gujaf-37	180	22	of	of	ADP
gujaf-37	180	23	saeed	saeed	PROPN
gujaf-37	180	24	and	and	CCONJ
gujaf-37	180	25	khurram,(2015	khurram,(2015	PROPN
gujaf-37	180	26	)	)	PUNCT
gujaf-37	180	27	who	who	PRON
gujaf-37	180	28	found	find	VERB
gujaf-37	180	29	that	that	SCONJ
gujaf-37	180	30	operating	operating	NOUN
gujaf-37	180	31	cost	cost	NOUN
gujaf-37	180	32	improve	improve	VERB
gujaf-37	180	33	financial	financial	ADJ
gujaf-37	180	34	performance	performance	NOUN
gujaf-37	180	35	.	.	PUNCT
gujaf-37	181	1	conclusion	conclusion	NOUN
gujaf-37	181	2	and	and	CCONJ
gujaf-37	181	3	recommendations	recommendation	NOUN
gujaf-37	181	4	the	the	DET
gujaf-37	181	5	research	research	NOUN
gujaf-37	181	6	reviews	review	VERB
gujaf-37	181	7	the	the	DET
gujaf-37	181	8	effect	effect	NOUN
gujaf-37	181	9	of	of	ADP
gujaf-37	181	10	insurance	insurance	NOUN
gujaf-37	181	11	firm	firm	NOUN
gujaf-37	181	12	specific	specific	ADJ
gujaf-37	181	13	attributes	attribute	NOUN
gujaf-37	181	14	on	on	ADP
gujaf-37	181	15	financial	financial	ADJ
gujaf-37	181	16	performance	performance	NOUN
gujaf-37	181	17	proxy	proxy	NOUN
gujaf-37	181	18	by	by	ADP
gujaf-37	181	19	roa	roa	PROPN
gujaf-37	181	20	of	of	ADP
gujaf-37	181	21	insurance	insurance	NOUN
gujaf-37	181	22	firms	firm	NOUN
gujaf-37	181	23	listed	list	VERB
gujaf-37	181	24	on	on	ADP
gujaf-37	181	25	nigerian	nigerian	ADJ
gujaf-37	181	26	stock	stock	NOUN
gujaf-37	181	27	exchange	exchange	NOUN
gujaf-37	181	28	for	for	ADP
gujaf-37	181	29	the	the	DET
gujaf-37	181	30	period	period	NOUN
gujaf-37	181	31	of	of	ADP
gujaf-37	181	32	2008	2008	NUM
gujaf-37	181	33	-	-	SYM
gujaf-37	181	34	2018	2018	NUM
gujaf-37	181	35	.	.	PUNCT
gujaf-37	182	1	the	the	DET
gujaf-37	182	2	study	study	NOUN
gujaf-37	182	3	employed	employ	VERB
gujaf-37	182	4	a	a	DET
gujaf-37	182	5	sample	sample	NOUN
gujaf-37	182	6	of	of	ADP
gujaf-37	182	7	18	18	NUM
gujaf-37	182	8	firms	firm	NOUN
gujaf-37	182	9	using	use	VERB
gujaf-37	182	10	random	random	ADJ
gujaf-37	182	11	effect	effect	NOUN
gujaf-37	182	12	regression	regression	NOUN
gujaf-37	182	13	.	.	PUNCT
gujaf-37	183	1	the	the	DET
gujaf-37	183	2	study	study	NOUN
gujaf-37	183	3	found	find	VERB
gujaf-37	183	4	that	that	SCONJ
gujaf-37	183	5	underwriting	underwriting	NOUN
gujaf-37	183	6	risk	risk	NOUN
gujaf-37	183	7	and	and	CCONJ
gujaf-37	183	8	operating	operating	NOUN
gujaf-37	183	9	cost	cost	NOUN
gujaf-37	183	10	has	have	VERB
gujaf-37	183	11	negative	negative	ADJ
gujaf-37	183	12	and	and	CCONJ
gujaf-37	183	13	significant	significant	ADJ
gujaf-37	183	14	effect	effect	NOUN
gujaf-37	183	15	on	on	ADP
gujaf-37	183	16	financial	financial	ADJ
gujaf-37	183	17	performance	performance	NOUN
gujaf-37	183	18	,	,	PUNCT
gujaf-37	183	19	premium	premium	NOUN
gujaf-37	183	20	growth	growth	NOUN
gujaf-37	183	21	has	have	VERB
gujaf-37	183	22	positive	positive	ADJ
gujaf-37	183	23	and	and	CCONJ
gujaf-37	183	24	significant	significant	ADJ
gujaf-37	183	25	effect	effect	NOUN
gujaf-37	183	26	on	on	ADP
gujaf-37	183	27	financial	financial	ADJ
gujaf-37	183	28	performance	performance	NOUN
gujaf-37	183	29	while	while	SCONJ
gujaf-37	183	30	reinsurance	reinsurance	NOUN
gujaf-37	183	31	risk	risk	NOUN
gujaf-37	183	32	has	have	VERB
gujaf-37	183	33	insignificant	insignificant	ADJ
gujaf-37	183	34	effect	effect	NOUN
gujaf-37	183	35	on	on	ADP
gujaf-37	183	36	financial	financial	ADJ
gujaf-37	183	37	performance	performance	NOUN
gujaf-37	183	38	of	of	ADP
gujaf-37	183	39	listed	list	VERB
gujaf-37	183	40	insurance	insurance	NOUN
gujaf-37	183	41	firms	firm	NOUN
gujaf-37	183	42	in	in	ADP
gujaf-37	183	43	nigeria	nigeria	PROPN
gujaf-37	183	44	.	.	PUNCT
gujaf-37	184	1	the	the	DET
gujaf-37	184	2	study	study	NOUN
gujaf-37	184	3	concludes	conclude	VERB
gujaf-37	184	4	that	that	SCONJ
gujaf-37	184	5	underwriting	underwriting	NOUN
gujaf-37	184	6	risk	risk	NOUN
gujaf-37	184	7	,	,	PUNCT
gujaf-37	184	8	operating	operate	VERB
gujaf-37	184	9	cost	cost	NOUN
gujaf-37	184	10	and	and	CCONJ
gujaf-37	184	11	premium	premium	NOUN
gujaf-37	184	12	growth	growth	NOUN
gujaf-37	184	13	influence	influence	NOUN
gujaf-37	184	14	financial	financial	ADJ
gujaf-37	184	15	performance	performance	NOUN
gujaf-37	184	16	of	of	ADP
gujaf-37	184	17	listed	list	VERB
gujaf-37	184	18	insurance	insurance	NOUN
gujaf-37	184	19	firms	firm	NOUN
gujaf-37	184	20	in	in	ADP
gujaf-37	184	21	nigeria	nigeria	PROPN
gujaf-37	184	22	while	while	SCONJ
gujaf-37	184	23	re	re	NOUN
gujaf-37	184	24	-	-	NOUN
gujaf-37	184	25	insurance	insurance	ADJ
gujaf-37	184	26	risk	risk	NOUN
gujaf-37	184	27	does	do	AUX
gujaf-37	184	28	not	not	PART
gujaf-37	184	29	determine	determine	VERB
gujaf-37	184	30	the	the	DET
gujaf-37	184	31	financial	financial	ADJ
gujaf-37	184	32	performance	performance	NOUN
gujaf-37	184	33	of	of	ADP
gujaf-37	184	34	listed	list	VERB
gujaf-37	184	35	insurance	insurance	NOUN
gujaf-37	184	36	firms	firm	NOUN
gujaf-37	184	37	in	in	ADP
gujaf-37	184	38	nigeria	nigeria	PROPN
gujaf-37	184	39	.	.	PUNCT
gujaf-37	185	1	based	base	VERB
gujaf-37	185	2	on	on	ADP
gujaf-37	185	3	the	the	DET
gujaf-37	185	4	research	research	NOUN
gujaf-37	185	5	findings	finding	NOUN
gujaf-37	185	6	and	and	CCONJ
gujaf-37	185	7	the	the	DET
gujaf-37	185	8	conclusion	conclusion	NOUN
gujaf-37	185	9	that	that	PRON
gujaf-37	185	10	followed	follow	VERB
gujaf-37	185	11	,	,	PUNCT
gujaf-37	185	12	the	the	DET
gujaf-37	185	13	following	follow	VERB
gujaf-37	185	14	recommendations	recommendation	NOUN
gujaf-37	185	15	were	be	AUX
gujaf-37	185	16	made	make	VERB
gujaf-37	185	17	:	:	PUNCT
gujaf-37	185	18	gusau	gusau	ADJ
gujaf-37	185	19	journal	journal	NOUN
gujaf-37	185	20	of	of	ADP
gujaf-37	185	21	accounting	accounting	NOUN
gujaf-37	185	22	and	and	CCONJ
gujaf-37	185	23	finance	finance	NOUN
gujaf-37	185	24	,	,	PUNCT
gujaf-37	185	25	vol	vol	NOUN
gujaf-37	185	26	.	.	PUNCT
gujaf-37	186	1	i	i	PRON
gujaf-37	186	2	,	,	PUNCT
gujaf-37	186	3	issue	issue	NOUN
gujaf-37	186	4	2	2	NUM
gujaf-37	186	5	,	,	PUNCT
gujaf-37	186	6	october	october	PROPN
gujaf-37	186	7	,	,	PUNCT
gujaf-37	186	8	2020	2020	NUM
gujaf-37	186	9	13	13	NUM
gujaf-37	186	10	i.	i.	NOUN
gujaf-37	186	11	the	the	DET
gujaf-37	186	12	management	management	NOUN
gujaf-37	186	13	of	of	ADP
gujaf-37	186	14	the	the	DET
gujaf-37	186	15	listed	list	VERB
gujaf-37	186	16	insurance	insurance	NOUN
gujaf-37	186	17	firm	firm	NOUN
gujaf-37	186	18	in	in	ADP
gujaf-37	186	19	nigeria	nigeria	PROPN
gujaf-37	186	20	should	should	AUX
gujaf-37	186	21	focus	focus	VERB
gujaf-37	186	22	more	more	ADV
gujaf-37	186	23	on	on	ADP
gujaf-37	186	24	reducing	reduce	VERB
gujaf-37	186	25	the	the	DET
gujaf-37	186	26	level	level	NOUN
gujaf-37	186	27	of	of	ADP
gujaf-37	186	28	their	their	PRON
gujaf-37	186	29	underwriting	underwriting	NOUN
gujaf-37	186	30	operations	operation	NOUN
gujaf-37	186	31	.	.	PUNCT
gujaf-37	187	1	they	they	PRON
gujaf-37	187	2	are	be	AUX
gujaf-37	187	3	too	too	ADV
gujaf-37	187	4	selective	selective	ADJ
gujaf-37	187	5	in	in	ADP
gujaf-37	187	6	their	their	PRON
gujaf-37	187	7	underwriting	underwriting	NOUN
gujaf-37	187	8	business	business	NOUN
gujaf-37	187	9	;	;	PUNCT
gujaf-37	187	10	they	they	PRON
gujaf-37	187	11	should	should	AUX
gujaf-37	187	12	be	be	AUX
gujaf-37	187	13	more	more	ADJ
gujaf-37	187	14	risk	risk	NOUN
gujaf-37	187	15	taker	taker	NOUN
gujaf-37	187	16	to	to	PART
gujaf-37	187	17	earn	earn	VERB
gujaf-37	187	18	more	more	ADJ
gujaf-37	187	19	profit	profit	NOUN
gujaf-37	187	20	.	.	PUNCT
gujaf-37	188	1	the	the	DET
gujaf-37	188	2	current	current	ADJ
gujaf-37	188	3	level	level	NOUN
gujaf-37	188	4	of	of	ADP
gujaf-37	188	5	their	their	PRON
gujaf-37	188	6	net	net	ADJ
gujaf-37	188	7	claim	claim	NOUN
gujaf-37	188	8	to	to	ADP
gujaf-37	188	9	premium	premium	NOUN
gujaf-37	188	10	is	be	AUX
gujaf-37	188	11	contributing	contribute	VERB
gujaf-37	188	12	negatively	negatively	ADV
gujaf-37	188	13	to	to	ADP
gujaf-37	188	14	their	their	PRON
gujaf-37	188	15	performance	performance	NOUN
gujaf-37	188	16	measured	measure	VERB
gujaf-37	188	17	by	by	ADP
gujaf-37	188	18	return	return	NOUN
gujaf-37	188	19	on	on	ADP
gujaf-37	188	20	asset	asset	NOUN
gujaf-37	188	21	at	at	ADP
gujaf-37	188	22	insignificant	insignificant	ADJ
gujaf-37	188	23	level	level	NOUN
gujaf-37	188	24	.	.	PUNCT
gujaf-37	189	1	they	they	PRON
gujaf-37	189	2	should	should	AUX
gujaf-37	189	3	reduce	reduce	VERB
gujaf-37	189	4	their	their	PRON
gujaf-37	189	5	risk	risk	NOUN
gujaf-37	189	6	by	by	ADP
gujaf-37	189	7	reducing	reduce	VERB
gujaf-37	189	8	their	their	PRON
gujaf-37	189	9	underwriting	underwriting	NOUN
gujaf-37	189	10	operation	operation	NOUN
gujaf-37	189	11	.	.	PUNCT
gujaf-37	190	1	ii	ii	PROPN
gujaf-37	190	2	.	.	PUNCT
gujaf-37	191	1	the	the	DET
gujaf-37	191	2	management	management	NOUN
gujaf-37	191	3	of	of	ADP
gujaf-37	191	4	listed	list	VERB
gujaf-37	191	5	insurance	insurance	NOUN
gujaf-37	191	6	firm	firm	NOUN
gujaf-37	191	7	is	be	AUX
gujaf-37	191	8	advice	advice	NOUN
gujaf-37	191	9	to	to	PART
gujaf-37	191	10	see	see	VERB
gujaf-37	191	11	how	how	SCONJ
gujaf-37	191	12	they	they	PRON
gujaf-37	191	13	can	can	AUX
gujaf-37	191	14	cut	cut	VERB
gujaf-37	191	15	their	their	PRON
gujaf-37	191	16	present	present	ADJ
gujaf-37	191	17	level	level	NOUN
gujaf-37	191	18	of	of	ADP
gujaf-37	191	19	operational	operational	ADJ
gujaf-37	191	20	cost	cost	NOUN
gujaf-37	191	21	drastically	drastically	ADV
gujaf-37	191	22	.	.	PUNCT
gujaf-37	192	1	the	the	DET
gujaf-37	192	2	firms	firm	NOUN
gujaf-37	192	3	are	be	AUX
gujaf-37	192	4	operating	operate	VERB
gujaf-37	192	5	at	at	ADP
gujaf-37	192	6	a	a	DET
gujaf-37	192	7	very	very	ADV
gujaf-37	192	8	high	high	ADJ
gujaf-37	192	9	cost	cost	NOUN
gujaf-37	192	10	.	.	PUNCT
gujaf-37	193	1	iii	iii	X
gujaf-37	193	2	.	.	PUNCT
gujaf-37	194	1	the	the	DET
gujaf-37	194	2	management	management	NOUN
gujaf-37	194	3	of	of	ADP
gujaf-37	194	4	listed	list	VERB
gujaf-37	194	5	insurance	insurance	NOUN
gujaf-37	194	6	firms	firm	NOUN
gujaf-37	194	7	in	in	ADP
gujaf-37	194	8	nigeria	nigeria	PROPN
gujaf-37	194	9	should	should	AUX
gujaf-37	194	10	increase	increase	VERB
gujaf-37	194	11	their	their	PRON
gujaf-37	194	12	marketing	marketing	NOUN
gujaf-37	194	13	strategies	strategy	NOUN
gujaf-37	194	14	to	to	PART
gujaf-37	194	15	encourage	encourage	VERB
gujaf-37	194	16	premium	premium	ADJ
gujaf-37	194	17	growth	growth	NOUN
gujaf-37	194	18	and	and	CCONJ
gujaf-37	194	19	invest	invest	VERB
gujaf-37	194	20	idle	idle	ADJ
gujaf-37	194	21	cash	cash	NOUN
gujaf-37	194	22	in	in	ADP
gujaf-37	194	23	more	more	ADV
gujaf-37	194	24	profitable	profitable	ADJ
gujaf-37	194	25	investment	investment	NOUN
gujaf-37	194	26	to	to	PART
gujaf-37	194	27	increase	increase	VERB
gujaf-37	194	28	their	their	PRON
gujaf-37	194	29	return	return	NOUN
gujaf-37	194	30	on	on	ADP
gujaf-37	194	31	asset	asset	NOUN
gujaf-37	194	32	position	position	NOUN
gujaf-37	194	33	.	.	PUNCT
gujaf-37	195	1	references	reference	NOUN
gujaf-37	195	2	akindele	akindele	VERB
gujaf-37	195	3	,	,	PUNCT
gujaf-37	195	4	r	r	NOUN
gujaf-37	195	5	,	,	PUNCT
gujaf-37	195	6	(	(	PUNCT
gujaf-37	195	7	2012	2012	NUM
gujaf-37	195	8	)	)	PUNCT
gujaf-37	195	9	.	.	PUNCT
gujaf-37	196	1	'	'	PUNCT
gujaf-37	196	2	risk	risk	NOUN
gujaf-37	196	3	management	management	NOUN
gujaf-37	196	4	and	and	CCONJ
gujaf-37	196	5	cooperate	cooperate	VERB
gujaf-37	196	6	governance	governance	NOUN
gujaf-37	196	7	performance	performance	NOUN
gujaf-37	196	8	–	–	PUNCT
gujaf-37	196	9	empirical	empirical	ADJ
gujaf-37	196	10	evidence	evidence	NOUN
gujaf-37	196	11	from	from	ADP
gujaf-37	196	12	nigerian	nigerian	ADJ
gujaf-37	196	13	banking	banking	NOUN
gujaf-37	196	14	sector	sector	NOUN
gujaf-37	196	15	'	'	PART
gujaf-37	196	16	,	,	PUNCT
gujaf-37	196	17	ife	ife	PROPN
gujaf-37	196	18	psychology	psychology	PROPN
gujaf-37	196	19	ia	ia	PROPN
gujaf-37	196	20	,	,	PUNCT
gujaf-37	196	21	106	106	NUM
gujaf-37	196	22	.	.	PUNCT
gujaf-37	197	1	arif	arif	PROPN
gujaf-37	197	2	,	,	PUNCT
gujaf-37	197	3	a.	a.	PROPN
gujaf-37	197	4	&	&	CCONJ
gujaf-37	197	5	showket	showket	PROPN
gujaf-37	197	6	,	,	PUNCT
gujaf-37	197	7	a.	a.	NOUN
gujaf-37	197	8	(	(	PUNCT
gujaf-37	197	9	2015	2015	NUM
gujaf-37	197	10	)	)	PUNCT
gujaf-37	197	11	.	.	PUNCT
gujaf-37	198	1	relationship	relationship	NOUN
gujaf-37	198	2	between	between	ADP
gujaf-37	198	3	financial	financial	ADJ
gujaf-37	198	4	risk	risk	NOUN
gujaf-37	198	5	and	and	CCONJ
gujaf-37	198	6	financial	financial	ADJ
gujaf-37	198	7	performance	performance	NOUN
gujaf-37	198	8	:	:	PUNCT
gujaf-37	198	9	an	an	DET
gujaf-37	198	10	insight	insight	NOUN
gujaf-37	198	11	of	of	ADP
gujaf-37	198	12	indian	indian	ADJ
gujaf-37	198	13	insurance	insurance	NOUN
gujaf-37	198	14	industry	industry	NOUN
gujaf-37	198	15	.	.	PUNCT
gujaf-37	199	1	international	international	ADJ
gujaf-37	199	2	journal	journal	PROPN
gujaf-37	199	3	of	of	ADP
gujaf-37	199	4	science	science	NOUN
gujaf-37	199	5	and	and	CCONJ
gujaf-37	199	6	research	research	NOUN
gujaf-37	199	7	,	,	PUNCT
gujaf-37	199	8	4(11	4(11	NUM
gujaf-37	199	9	)	)	PUNCT
gujaf-37	199	10	,	,	PUNCT
gujaf-37	199	11	1424	1424	NUM
gujaf-37	199	12	-	-	SYM
gujaf-37	199	13	1433	1433	NUM
gujaf-37	199	14	.	.	PUNCT
gujaf-37	200	1	augustine	augustine	PROPN
gujaf-37	200	2	,	,	PUNCT
gujaf-37	200	3	u.	u.	PROPN
gujaf-37	200	4	,	,	PUNCT
gujaf-37	200	5	&	&	CCONJ
gujaf-37	200	6	nwanneka	nwanneka	PROPN
gujaf-37	200	7	j.	j.	PROPN
gujaf-37	200	8	m.	m.	PROPN
gujaf-37	200	9	(	(	PUNCT
gujaf-37	200	10	2011	2011	NUM
gujaf-37	200	11	)	)	PUNCT
gujaf-37	200	12	.	.	PUNCT
gujaf-37	201	1	repositioning	reposition	VERB
gujaf-37	201	2	insurance	insurance	NOUN
gujaf-37	201	3	industry	industry	NOUN
gujaf-37	201	4	for	for	ADP
gujaf-37	201	5	operational	operational	ADJ
gujaf-37	201	6	efficiency	efficiency	NOUN
gujaf-37	201	7	:	:	PUNCT
gujaf-37	201	8	the	the	DET
gujaf-37	201	9	nigerian	nigerian	ADJ
gujaf-37	201	10	case	case	NOUN
gujaf-37	201	11	.	.	PUNCT
gujaf-37	202	1	journal	journal	PROPN
gujaf-37	202	2	of	of	ADP
gujaf-37	202	3	applied	apply	VERB
gujaf-37	202	4	finance	finance	NOUN
gujaf-37	202	5	&	&	CCONJ
gujaf-37	202	6	banking	banking	NOUN
gujaf-37	202	7	.	.	PUNCT
gujaf-37	203	1	1(3	1(3	NUM
gujaf-37	203	2	)	)	PUNCT
gujaf-37	203	3	.	.	PUNCT
gujaf-37	204	1	daare	daare	NOUN
gujaf-37	204	2	,	,	PUNCT
gujaf-37	204	3	w.	w.	PROPN
gujaf-37	204	4	j.	j.	PROPN
gujaf-37	204	5	(	(	PUNCT
gujaf-37	204	6	2016	2016	NUM
gujaf-37	204	7	)	)	PUNCT
gujaf-37	204	8	.	.	PUNCT
gujaf-37	205	1	determinants	determinant	NOUN
gujaf-37	205	2	of	of	ADP
gujaf-37	205	3	non	non	ADJ
gujaf-37	205	4	-	-	ADJ
gujaf-37	205	5	life	life	ADJ
gujaf-37	205	6	insurance	insurance	NOUN
gujaf-37	205	7	companies	company	NOUN
gujaf-37	205	8	profitability	profitability	VERB
gujaf-37	205	9	:	:	PUNCT
gujaf-37	205	10	an	an	DET
gujaf-37	205	11	empirical	empirical	ADJ
gujaf-37	205	12	study	study	NOUN
gujaf-37	205	13	in	in	ADP
gujaf-37	205	14	india	india	PROPN
gujaf-37	205	15	.	.	PUNCT
gujaf-37	206	1	international	international	ADJ
gujaf-37	206	2	journal	journal	PROPN
gujaf-37	206	3	of	of	ADP
gujaf-37	206	4	innovative	innovative	ADJ
gujaf-37	206	5	research	research	NOUN
gujaf-37	206	6	and	and	CCONJ
gujaf-37	206	7	advanced	advanced	ADJ
gujaf-37	206	8	studies	study	NOUN
gujaf-37	206	9	,	,	PUNCT
gujaf-37	206	10	3(13	3(13	NUM
gujaf-37	206	11	)	)	PUNCT
gujaf-37	206	12	.	.	PUNCT
gujaf-37	207	1	daniel	daniel	PROPN
gujaf-37	207	2	,	,	PUNCT
gujaf-37	207	3	m.	m.	NOUN
gujaf-37	207	4	and	and	CCONJ
gujaf-37	207	5	tilahun	tilahun	PROPN
gujaf-37	207	6	,	,	PUNCT
gujaf-37	207	7	a.	a.	NOUN
gujaf-37	207	8	(	(	PUNCT
gujaf-37	207	9	2013	2013	NUM
gujaf-37	207	10	)	)	PUNCT
gujaf-37	207	11	.	.	PUNCT
gujaf-37	208	1	firm	firm	ADJ
gujaf-37	208	2	specific	specific	ADJ
gujaf-37	208	3	factors	factor	NOUN
gujaf-37	208	4	that	that	PRON
gujaf-37	208	5	determine	determine	VERB
gujaf-37	208	6	insurance	insurance	NOUN
gujaf-37	208	7	companies	company	NOUN
gujaf-37	208	8	’	'	PUNCT
gujaf-37	208	9	in	in	ADP
gujaf-37	208	10	ethiopia	ethiopia	PROPN
gujaf-37	208	11	.	.	PUNCT
gujaf-37	209	1	european	european	ADJ
gujaf-37	209	2	scientific	scientific	ADJ
gujaf-37	209	3	journal	journal	NOUN
gujaf-37	209	4	,	,	PUNCT
gujaf-37	209	5	9(10	9(10	NUM
gujaf-37	209	6	)	)	PUNCT
gujaf-37	209	7	,	,	PUNCT
gujaf-37	209	8	245	245	NUM
gujaf-37	209	9	-	-	SYM
gujaf-37	209	10	255	255	NUM
gujaf-37	209	11	.	.	PUNCT
gujaf-37	210	1	dey	dey	PROPN
gujaf-37	210	2	,	,	PUNCT
gujaf-37	210	3	n.	n.	PROPN
gujaf-37	210	4	b.	b.	PROPN
gujaf-37	210	5	,	,	PUNCT
gujaf-37	210	6	adhikari	adhikari	PROPN
gujaf-37	210	7	,	,	PUNCT
gujaf-37	210	8	k.	k.	PROPN
gujaf-37	210	9	,	,	PUNCT
gujaf-37	210	10	&	&	CCONJ
gujaf-37	210	11	bardhan	bardhan	PROPN
gujaf-37	210	12	,	,	PUNCT
gujaf-37	210	13	m.	m.	PROPN
gujaf-37	210	14	r.	r.	PROPN
gujaf-37	210	15	(	(	PUNCT
gujaf-37	210	16	2015	2015	NUM
gujaf-37	210	17	)	)	PUNCT
gujaf-37	210	18	.	.	PUNCT
gujaf-37	211	1	factor	factor	NOUN
gujaf-37	211	2	determining	determine	VERB
gujaf-37	211	3	financing	financing	NOUN
gujaf-37	211	4	performance	performance	NOUN
gujaf-37	211	5	of	of	ADP
gujaf-37	211	6	life	life	NOUN
gujaf-37	211	7	insurance	insurance	NOUN
gujaf-37	211	8	companies	company	NOUN
gujaf-37	211	9	of	of	ADP
gujaf-37	211	10	india	india	PROPN
gujaf-37	211	11	-	-	PUNCT
gujaf-37	211	12	an	an	DET
gujaf-37	211	13	empirical	empirical	ADJ
gujaf-37	211	14	study	study	NOUN
gujaf-37	211	15	.	.	PUNCT
gujaf-37	212	1	epra	epra	PROPN
gujaf-37	212	2	international	international	PROPN
gujaf-37	212	3	journal	journal	PROPN
gujaf-37	212	4	of	of	ADP
gujaf-37	212	5	economic	economic	ADJ
gujaf-37	212	6	and	and	CCONJ
gujaf-37	212	7	business	business	NOUN
gujaf-37	212	8	review	review	NOUN
gujaf-37	212	9	,	,	PUNCT
gujaf-37	212	10	2(8	2(8	NUM
gujaf-37	212	11	)	)	PUNCT
gujaf-37	212	12	,	,	PUNCT
gujaf-37	212	13	42–48	42–48	PROPN
gujaf-37	212	14	.	.	PUNCT
gujaf-37	213	1	epetimehin	epetimehin	PROPN
gujaf-37	213	2	f.	f.	PROPN
gujaf-37	213	3	&	&	CCONJ
gujaf-37	213	4	obafemi	obafemi	PROPN
gujaf-37	213	5	f.	f.	PROPN
gujaf-37	213	6	(	(	PUNCT
gujaf-37	213	7	2015	2015	NUM
gujaf-37	213	8	)	)	PUNCT
gujaf-37	213	9	.	.	PUNCT
gujaf-37	214	1	operation	operation	NOUN
gujaf-37	214	2	risk	risk	NOUN
gujaf-37	214	3	management	management	NOUN
gujaf-37	214	4	and	and	CCONJ
gujaf-37	214	5	the	the	DET
gujaf-37	214	6	financial	financial	ADJ
gujaf-37	214	7	sector	sector	NOUN
gujaf-37	214	8	:	:	PUNCT
gujaf-37	214	9	an	an	DET
gujaf-37	214	10	overview	overview	NOUN
gujaf-37	214	11	.	.	PUNCT
gujaf-37	215	1	international	international	ADJ
gujaf-37	215	2	journal	journal	PROPN
gujaf-37	215	3	of	of	ADP
gujaf-37	215	4	economics	economic	NOUN
gujaf-37	215	5	,	,	PUNCT
gujaf-37	215	6	commerce	commerce	NOUN
gujaf-37	215	7	and	and	CCONJ
gujaf-37	215	8	management	management	NOUN
gujaf-37	215	9	,	,	PUNCT
gujaf-37	215	10	3(3	3(3	NUM
gujaf-37	215	11	)	)	PUNCT
gujaf-37	215	12	.	.	PUNCT
gujaf-37	216	1	hamadu	hamadu	PROPN
gujaf-37	216	2	,	,	PUNCT
gujaf-37	216	3	d.	d.	PROPN
gujaf-37	216	4	,	,	PUNCT
gujaf-37	216	5	&	&	CCONJ
gujaf-37	216	6	mojekwu	mojekwu	PROPN
gujaf-37	216	7	,	,	PUNCT
gujaf-37	216	8	j.	j.	PROPN
gujaf-37	216	9	n.	n.	PROPN
gujaf-37	216	10	(	(	PUNCT
gujaf-37	216	11	2010	2010	NUM
gujaf-37	216	12	)	)	PUNCT
gujaf-37	216	13	.	.	PUNCT
gujaf-37	217	1	an	an	DET
gujaf-37	217	2	investigation	investigation	NOUN
gujaf-37	217	3	of	of	ADP
gujaf-37	217	4	nigerian	nigerian	ADJ
gujaf-37	217	5	insurance	insurance	NOUN
gujaf-37	217	6	stock	stock	NOUN
gujaf-37	217	7	option	option	NOUN
gujaf-37	217	8	prices	price	NOUN
gujaf-37	217	9	.	.	PUNCT
gujaf-37	218	1	medwell	medwell	NOUN
gujaf-37	218	2	journals	journal	NOUN
gujaf-37	218	3	of	of	ADP
gujaf-37	218	4	international	international	ADJ
gujaf-37	218	5	business	business	NOUN
gujaf-37	218	6	management	management	NOUN
gujaf-37	218	7	,	,	PUNCT
gujaf-37	218	8	4(1	4(1	NOUN
gujaf-37	218	9	)	)	PUNCT
gujaf-37	218	10	,	,	PUNCT
gujaf-37	218	11	pp	pp	ADP
gujaf-37	218	12	1	1	NUM
gujaf-37	218	13	-	-	SYM
gujaf-37	218	14	8	8	NUM
gujaf-37	218	15	.	.	PUNCT
gujaf-37	219	1	gusau	gusau	PROPN
gujaf-37	219	2	journal	journal	PROPN
gujaf-37	219	3	of	of	ADP
gujaf-37	219	4	accounting	accounting	NOUN
gujaf-37	219	5	and	and	CCONJ
gujaf-37	219	6	finance	finance	NOUN
gujaf-37	219	7	,	,	PUNCT
gujaf-37	219	8	vol	vol	NOUN
gujaf-37	219	9	.	.	PUNCT
gujaf-37	220	1	i	i	PRON
gujaf-37	220	2	,	,	PUNCT
gujaf-37	220	3	issue	issue	NOUN
gujaf-37	220	4	2	2	NUM
gujaf-37	220	5	,	,	PUNCT
gujaf-37	220	6	october	october	PROPN
gujaf-37	220	7	,	,	PUNCT
gujaf-37	220	8	2020	2020	NUM
gujaf-37	220	9	14	14	NUM
gujaf-37	220	10	fali	fali	PROPN
gujaf-37	220	11	,	,	PUNCT
gujaf-37	220	12	i.m	i.m	PROPN
gujaf-37	220	13	.	.	PROPN
gujaf-37	220	14	,	,	PUNCT
gujaf-37	220	15	nyor	nyor	PROPN
gujaf-37	220	16	,	,	PUNCT
gujaf-37	220	17	terzungwe	terzungwe	PROPN
gujaf-37	220	18	,	,	PUNCT
gujaf-37	220	19	mustapha	mustapha	PROPN
gujaf-37	220	20	,	,	PUNCT
gujaf-37	220	21	l.o	l.o	PROPN
gujaf-37	220	22	.	.	PROPN
gujaf-37	220	23	(	(	PUNCT
gujaf-37	220	24	2020	2020	NUM
gujaf-37	220	25	)	)	PUNCT
gujaf-37	220	26	.	.	PUNCT
gujaf-37	221	1	insurance	insurance	NOUN
gujaf-37	221	2	specific	specific	ADJ
gujaf-37	221	3	risk	risk	NOUN
gujaf-37	221	4	and	and	CCONJ
gujaf-37	221	5	profitability	profitability	NOUN
gujaf-37	221	6	of	of	ADP
gujaf-37	221	7	listed	list	VERB
gujaf-37	221	8	insurance	insurance	NOUN
gujaf-37	221	9	firms	firm	NOUN
gujaf-37	221	10	in	in	ADP
gujaf-37	221	11	nigeria	nigeria	PROPN
gujaf-37	221	12	.	.	PUNCT
gujaf-37	222	1	international	international	ADJ
gujaf-37	222	2	journal	journal	PROPN
gujaf-37	222	3	of	of	ADP
gujaf-37	222	4	accounting	accounting	NOUN
gujaf-37	222	5	,	,	PUNCT
gujaf-37	222	6	finance	finance	NOUN
gujaf-37	222	7	and	and	CCONJ
gujaf-37	222	8	risk	risk	NOUN
gujaf-37	222	9	management	management	NOUN
gujaf-37	222	10	.	.	PUNCT
gujaf-37	223	1	5(3	5(3	NUM
gujaf-37	223	2	)	)	PUNCT
gujaf-37	223	3	,	,	PUNCT
gujaf-37	223	4	141	141	NUM
gujaf-37	223	5	-	-	SYM
gujaf-37	223	6	148	148	NUM
gujaf-37	223	7	ijaz	ijaz	PROPN
gujaf-37	223	8	,	,	PUNCT
gujaf-37	223	9	h.	h.	PROPN
gujaf-37	223	10	(	(	PUNCT
gujaf-37	223	11	2015	2015	NUM
gujaf-37	223	12	)	)	PUNCT
gujaf-37	223	13	.	.	PUNCT
gujaf-37	224	1	macro	macro	ADJ
gujaf-37	224	2	economy	economy	NOUN
gujaf-37	224	3	and	and	CCONJ
gujaf-37	224	4	profitability	profitability	NOUN
gujaf-37	224	5	of	of	ADP
gujaf-37	224	6	insurance	insurance	NOUN
gujaf-37	224	7	companies	company	NOUN
gujaf-37	224	8	:	:	PUNCT
gujaf-37	224	9	a	a	DET
gujaf-37	224	10	post	post	NOUN
gujaf-37	224	11	crisis	crisis	NOUN
gujaf-37	224	12	scenario	scenario	NOUN
gujaf-37	224	13	in	in	ADP
gujaf-37	224	14	pakistan	pakistan	PROPN
gujaf-37	224	15	.	.	PUNCT
gujaf-37	225	1	pakistan	pakistan	PROPN
gujaf-37	225	2	business	business	PROPN
gujaf-37	225	3	review	review	PROPN
gujaf-37	225	4	,	,	PUNCT
gujaf-37	225	5	243	243	NUM
gujaf-37	225	6	-	-	SYM
gujaf-37	225	7	263	263	NUM
gujaf-37	225	8	.	.	PUNCT
gujaf-37	226	1	kaya	kaya	PROPN
gujaf-37	226	2	,	,	PUNCT
gujaf-37	226	3	e.	e.	PROPN
gujaf-37	226	4	ö.	ö.	PROPN
gujaf-37	226	5	(	(	PUNCT
gujaf-37	226	6	2015	2015	NUM
gujaf-37	226	7	)	)	PUNCT
gujaf-37	226	8	.	.	PUNCT
gujaf-37	227	1	the	the	DET
gujaf-37	227	2	effects	effect	NOUN
gujaf-37	227	3	of	of	ADP
gujaf-37	227	4	firm	firm	ADJ
gujaf-37	227	5	-	-	PUNCT
gujaf-37	227	6	specific	specific	ADJ
gujaf-37	227	7	factors	factor	NOUN
gujaf-37	227	8	on	on	ADP
gujaf-37	227	9	the	the	DET
gujaf-37	227	10	profitability	profitability	NOUN
gujaf-37	227	11	of	of	ADP
gujaf-37	227	12	non	non	ADJ
gujaf-37	227	13	-	-	ADJ
gujaf-37	227	14	life	life	ADJ
gujaf-37	227	15	insurance	insurance	NOUN
gujaf-37	227	16	companies	company	NOUN
gujaf-37	227	17	in	in	ADP
gujaf-37	227	18	turkey	turkey	PROPN
gujaf-37	227	19	.	.	PUNCT
gujaf-37	228	1	international	international	ADJ
gujaf-37	228	2	journal	journal	PROPN
gujaf-37	228	3	of	of	ADP
gujaf-37	228	4	financial	financial	ADJ
gujaf-37	228	5	studies	study	NOUN
gujaf-37	228	6	,	,	PUNCT
gujaf-37	228	7	3	3	NUM
gujaf-37	228	8	,	,	PUNCT
gujaf-37	228	9	510–529	510–529	NUM
gujaf-37	228	10	.	.	PUNCT
gujaf-37	229	1	https://doi.org/10.3390/ijfs3040510	https://doi.org/10.3390/ijfs3040510	PROPN
gujaf-37	229	2	khidmat	khidmat	PROPN
gujaf-37	229	3	,	,	PUNCT
gujaf-37	229	4	w.	w.	PROPN
gujaf-37	229	5	b.	b.	PROPN
gujaf-37	229	6	&	&	CCONJ
gujaf-37	229	7	rehman	rehman	PROPN
gujaf-37	229	8	,	,	PUNCT
gujaf-37	229	9	m.	m.	NOUN
gujaf-37	229	10	u.	u.	PROPN
gujaf-37	229	11	(	(	PUNCT
gujaf-37	229	12	2014	2014	NUM
gujaf-37	229	13	)	)	PUNCT
gujaf-37	229	14	.	.	PUNCT
gujaf-37	230	1	impact	impact	NOUN
gujaf-37	230	2	of	of	ADP
gujaf-37	230	3	liquidity	liquidity	NOUN
gujaf-37	230	4	&	&	CCONJ
gujaf-37	230	5	solvency	solvency	NOUN
gujaf-37	230	6	on	on	ADP
gujaf-37	230	7	profitability	profitability	NOUN
gujaf-37	230	8	chemical	chemical	NOUN
gujaf-37	230	9	sector	sector	NOUN
gujaf-37	230	10	of	of	ADP
gujaf-37	230	11	pakistan	pakistan	PROPN
gujaf-37	230	12	.	.	PUNCT
gujaf-37	231	1	economics	economic	NOUN
gujaf-37	231	2	management	management	PROPN
gujaf-37	231	3	innovation	innovation	PROPN
gujaf-37	231	4	journal	journal	PROPN
gujaf-37	231	5	emi	emi	PROPN
gujaf-37	231	6	,	,	PUNCT
gujaf-37	231	7	6	6	NUM
gujaf-37	231	8	,	,	PUNCT
gujaf-37	231	9	issue	issue	NOUN
gujaf-37	231	10	3	3	NUM
gujaf-37	231	11	,	,	PUNCT
gujaf-37	231	12	issn	issn	PROPN
gujaf-37	231	13	:	:	PUNCT
gujaf-37	231	14	1804	1804	NUM
gujaf-37	231	15	-	-	SYM
gujaf-37	231	16	1299	1299	NUM
gujaf-37	231	17	pp	pp	NOUN
gujaf-37	231	18	.	.	PUNCT
gujaf-37	232	1	3	3	NUM
gujaf-37	232	2	-	-	SYM
gujaf-37	232	3	13	13	NUM
gujaf-37	232	4	krishnan	krishnan	NOUN
gujaf-37	232	5	,	,	PUNCT
gujaf-37	232	6	a.	a.	NOUN
gujaf-37	232	7	(	(	PUNCT
gujaf-37	232	8	2006	2006	NUM
gujaf-37	232	9	)	)	PUNCT
gujaf-37	232	10	.	.	PUNCT
gujaf-37	233	1	an	an	DET
gujaf-37	233	2	application	application	NOUN
gujaf-37	233	3	of	of	ADP
gujaf-37	233	4	activity	activity	NOUN
gujaf-37	233	5	based	base	VERB
gujaf-37	233	6	costing	cost	VERB
gujaf-37	233	7	in	in	ADP
gujaf-37	233	8	higher	high	ADJ
gujaf-37	233	9	learning	learning	NOUN
gujaf-37	233	10	institution	institution	NOUN
gujaf-37	233	11	:	:	PUNCT
gujaf-37	233	12	a	a	DET
gujaf-37	233	13	l	l	NOUN
gujaf-37	233	14	ocal	ocal	ADJ
gujaf-37	233	15	case	case	NOUN
gujaf-37	233	16	study	study	NOUN
gujaf-37	233	17	.	.	PUNCT
gujaf-37	234	1	contemporary	contemporary	ADJ
gujaf-37	234	2	management	management	NOUN
gujaf-37	234	3	research	research	NOUN
gujaf-37	234	4	,	,	PUNCT
gujaf-37	234	5	2(2	2(2	NUM
gujaf-37	234	6	)	)	PUNCT
gujaf-37	234	7	;	;	PUNCT
gujaf-37	234	8	75	75	NUM
gujaf-37	234	9	-	-	SYM
gujaf-37	234	10	90	90	NUM
gujaf-37	234	11	lasisi	lasisi	ADJ
gujaf-37	234	12	,	,	PUNCT
gujaf-37	234	13	o.	o.	PROPN
gujaf-37	234	14	i.	i.	PROPN
gujaf-37	234	15	(	(	PUNCT
gujaf-37	234	16	2018	2018	NUM
gujaf-37	234	17	)	)	PUNCT
gujaf-37	234	18	.	.	PUNCT
gujaf-37	235	1	effect	effect	NOUN
gujaf-37	235	2	of	of	ADP
gujaf-37	235	3	liquidity	liquidity	NOUN
gujaf-37	235	4	risk	risk	NOUN
gujaf-37	235	5	,	,	PUNCT
gujaf-37	235	6	premium	premium	NOUN
gujaf-37	235	7	growth	growth	NOUN
gujaf-37	235	8	on	on	ADP
gujaf-37	235	9	the	the	DET
gujaf-37	235	10	performance	performance	NOUN
gujaf-37	235	11	of	of	ADP
gujaf-37	235	12	quoted	quote	VERB
gujaf-37	235	13	insurance	insurance	NOUN
gujaf-37	235	14	firms	firm	NOUN
gujaf-37	235	15	in	in	ADP
gujaf-37	235	16	nigeria	nigeria	PROPN
gujaf-37	235	17	 	 	SPACE
gujaf-37	235	18	:	:	PUNCT
gujaf-37	235	19	a	a	DET
gujaf-37	235	20	panel	panel	NOUN
gujaf-37	235	21	data	data	VERB
gujaf-37	235	22	analysis	analysis	NOUN
gujaf-37	235	23	.	.	PUNCT
gujaf-37	236	1	american	american	PROPN
gujaf-37	236	2	finance	finance	PROPN
gujaf-37	236	3	&	&	CCONJ
gujaf-37	236	4	banking	banking	PROPN
gujaf-37	236	5	review	review	PROPN
gujaf-37	236	6	,	,	PUNCT
gujaf-37	236	7	2(1	2(1	NUM
gujaf-37	236	8	)	)	PUNCT
gujaf-37	236	9	,	,	PUNCT
gujaf-37	236	10	42–51	42–51	NUM
gujaf-37	236	11	.	.	PUNCT
gujaf-37	237	1	lasisi	lasisi	PROPN
gujaf-37	237	2	i.o	i.o	PROPN
gujaf-37	237	3	&	&	CCONJ
gujaf-37	237	4	nuhu	nuhu	PROPN
gujaf-37	237	5	f.t	f.t	PROPN
gujaf-37	237	6	.	.	PUNCT
gujaf-37	237	7	(	(	PUNCT
gujaf-37	237	8	2015	2015	NUM
gujaf-37	237	9	)	)	PUNCT
gujaf-37	237	10	.	.	PUNCT
gujaf-37	238	1	cost	cost	NOUN
gujaf-37	238	2	control	control	NOUN
gujaf-37	238	3	and	and	CCONJ
gujaf-37	238	4	its	its	PRON
gujaf-37	238	5	impact	impact	NOUN
gujaf-37	238	6	on	on	ADP
gujaf-37	238	7	the	the	DET
gujaf-37	238	8	survival	survival	NOUN
gujaf-37	238	9	of	of	ADP
gujaf-37	238	10	nigeria	nigeria	PROPN
gujaf-37	238	11	firms	firm	NOUN
gujaf-37	238	12	 	 	SPACE
gujaf-37	238	13	:	:	PUNCT
gujaf-37	238	14	a	a	DET
gujaf-37	238	15	case	case	NOUN
gujaf-37	238	16	study	study	NOUN
gujaf-37	238	17	of	of	ADP
gujaf-37	238	18	nigeria	nigeria	PROPN
gujaf-37	238	19	bottling	bottling	PROPN
gujaf-37	238	20	company	company	PROPN
gujaf-37	238	21	plc	plc	PROPN
gujaf-37	238	22	.	.	PUNCT
gujaf-37	239	1	international	international	PROPN
gujaf-37	239	2	journal	journal	PROPN
gujaf-37	239	3	of	of	ADP
gujaf-37	239	4	management	management	NOUN
gujaf-37	239	5	,	,	PUNCT
gujaf-37	239	6	accounting	accounting	NOUN
gujaf-37	239	7	and	and	CCONJ
gujaf-37	239	8	economics2(4	economics2(4	NUM
gujaf-37	239	9	)	)	PUNCT
gujaf-37	239	10	,	,	PUNCT
gujaf-37	239	11	312–324	312–324	NUM
gujaf-37	239	12	.	.	PUNCT
gujaf-37	240	1	lee	lee	PROPN
gujaf-37	240	2	,	,	PUNCT
gujaf-37	240	3	h.	h.	PROPN
gujaf-37	240	4	(	(	PUNCT
gujaf-37	240	5	2012	2012	NUM
gujaf-37	240	6	)	)	PUNCT
gujaf-37	240	7	.	.	PUNCT
gujaf-37	241	1	an	an	DET
gujaf-37	241	2	analysis	analysis	NOUN
gujaf-37	241	3	of	of	ADP
gujaf-37	241	4	reinsurance	reinsurance	NOUN
gujaf-37	241	5	and	and	CCONJ
gujaf-37	241	6	firm	firm	ADJ
gujaf-37	241	7	performance	performance	NOUN
gujaf-37	241	8	,	,	PUNCT
gujaf-37	241	9	evidence	evidence	NOUN
gujaf-37	241	10	from	from	ADP
gujaf-37	241	11	the	the	DET
gujaf-37	241	12	taiwan	taiwan	PROPN
gujaf-37	241	13	property	property	NOUN
gujaf-37	241	14	-	-	PUNCT
gujaf-37	241	15	liability	liability	NOUN
gujaf-37	241	16	insurance	insurance	NOUN
gujaf-37	241	17	industry	industry	NOUN
gujaf-37	241	18	:	:	PUNCT
gujaf-37	241	19	a	a	DET
gujaf-37	241	20	comparison	comparison	NOUN
gujaf-37	241	21	of	of	ADP
gujaf-37	241	22	logic	logic	NOUN
gujaf-37	241	23	and	and	CCONJ
gujaf-37	241	24	hazard	hazard	NOUN
gujaf-37	241	25	models	model	NOUN
gujaf-37	241	26	’	'	PUNCT
gujaf-37	241	27	,	,	PUNCT
gujaf-37	241	28	journal	journal	NOUN
gujaf-37	241	29	of	of	ADP
gujaf-37	241	30	risk	risk	NOUN
gujaf-37	241	31	and	and	CCONJ
gujaf-37	241	32	insurance	insurance	NOUN
gujaf-37	241	33	63(1	63(1	NUM
gujaf-37	241	34	):	):	PUNCT
gujaf-37	241	35	121–130	121–130	NUM
gujaf-37	241	36	.	.	PUNCT
gujaf-37	242	1	odunga	odunga	PROPN
gujaf-37	242	2	,	,	PUNCT
gujaf-37	242	3	r.	r.	PROPN
gujaf-37	242	4	m.	m.	PROPN
gujaf-37	242	5	(	(	PUNCT
gujaf-37	242	6	2016	2016	NUM
gujaf-37	242	7	)	)	PUNCT
gujaf-37	242	8	.	.	PUNCT
gujaf-37	243	1	specific	specific	ADJ
gujaf-37	243	2	performance	performance	NOUN
gujaf-37	243	3	indicators	indicator	NOUN
gujaf-37	243	4	,	,	PUNCT
gujaf-37	243	5	market	market	NOUN
gujaf-37	243	6	share	share	NOUN
gujaf-37	243	7	and	and	CCONJ
gujaf-37	243	8	operating	operate	VERB
gujaf-37	243	9	efficiency	efficiency	NOUN
gujaf-37	243	10	for	for	ADP
gujaf-37	243	11	commercial	commercial	ADJ
gujaf-37	243	12	banks	bank	NOUN
gujaf-37	243	13	in	in	ADP
gujaf-37	243	14	kenya	kenya	PROPN
gujaf-37	243	15	.	.	PUNCT
gujaf-37	244	1	international	international	ADJ
gujaf-37	244	2	journal	journal	PROPN
gujaf-37	244	3	of	of	ADP
gujaf-37	244	4	finance	finance	NOUN
gujaf-37	244	5	and	and	CCONJ
gujaf-37	244	6	accounting	accounting	NOUN
gujaf-37	244	7	,	,	PUNCT
gujaf-37	244	8	5(3	5(3	NUM
gujaf-37	244	9	)	)	PUNCT
gujaf-37	244	10	,	,	PUNCT
gujaf-37	244	11	135–145	135–145	NUM
gujaf-37	244	12	.	.	PUNCT
gujaf-37	245	1	https://doi.org/10.5923/j.ijfa.20160503.01	https://doi.org/10.5923/j.ijfa.20160503.01	PROPN
gujaf-37	245	2	otieno	otieno	PROPN
gujaf-37	245	3	,	,	PUNCT
gujaf-37	245	4	s.	s.	PROPN
gujaf-37	245	5	,	,	PUNCT
gujaf-37	245	6	&	&	CCONJ
gujaf-37	245	7	nyagol	nyagol	NOUN
gujaf-37	245	8	,	,	PUNCT
gujaf-37	245	9	m.	m.	NOUN
gujaf-37	245	10	(	(	PUNCT
gujaf-37	245	11	2016	2016	NUM
gujaf-37	245	12	)	)	PUNCT
gujaf-37	245	13	.	.	PUNCT
gujaf-37	246	1	empirical	empirical	ADJ
gujaf-37	246	2	analysis	analysis	NOUN
gujaf-37	246	3	on	on	ADP
gujaf-37	246	4	relationship	relationship	NOUN
gujaf-37	246	5	between	between	ADP
gujaf-37	246	6	liquidity	liquidity	NOUN
gujaf-37	246	7	risk	risk	NOUN
gujaf-37	246	8	management	management	NOUN
gujaf-37	246	9	and	and	CCONJ
gujaf-37	246	10	financial	financial	ADJ
gujaf-37	246	11	performance	performance	NOUN
gujaf-37	246	12	of	of	ADP
gujaf-37	246	13	microfinance	microfinance	NOUN
gujaf-37	246	14	banks	bank	NOUN
gujaf-37	246	15	in	in	ADP
gujaf-37	246	16	kenya	kenya	PROPN
gujaf-37	246	17	.	.	PUNCT
gujaf-37	247	1	research	research	NOUN
gujaf-37	247	2	journal	journal	PROPN
gujaf-37	247	3	of	of	ADP
gujaf-37	247	4	finance	finance	NOUN
gujaf-37	247	5	and	and	CCONJ
gujaf-37	247	6	accounting	accounting	NOUN
gujaf-37	247	7	,	,	PUNCT
gujaf-37	247	8	7(6	7(6	NUM
gujaf-37	247	9	)	)	PUNCT
gujaf-37	247	10	,	,	PUNCT
gujaf-37	247	11	115	115	NUM
gujaf-37	247	12	–	–	SYM
gujaf-37	247	13	142	142	NUM
gujaf-37	247	14	.	.	PUNCT
gujaf-37	248	1	oluwagbemiga	oluwagbemiga	NUM
gujaf-37	248	2	,	,	PUNCT
gujaf-37	248	3	o.e	o.e	PROPN
gujaf-37	248	4	.	.	PROPN
gujaf-37	248	5	,	,	PUNCT
gujaf-37	248	6	olugbenga	olugbenga	PROPN
gujaf-37	248	7	,	,	PUNCT
gujaf-37	248	8	o.m	o.m	PROPN
gujaf-37	248	9	.	.	PROPN
gujaf-37	248	10	&	&	CCONJ
gujaf-37	248	11	zaccheaus	zaccheaus	PROPN
gujaf-37	248	12	,	,	PUNCT
gujaf-37	248	13	s.a	s.a	PROPN
gujaf-37	248	14	.	.	PROPN
gujaf-37	248	15	(	(	PUNCT
gujaf-37	248	16	2014	2014	NUM
gujaf-37	248	17	)	)	PUNCT
gujaf-37	248	18	.	.	PUNCT
gujaf-37	249	1	cost	cost	NOUN
gujaf-37	249	2	management	management	NOUN
gujaf-37	249	3	practices	practice	NOUN
gujaf-37	249	4	and	and	CCONJ
gujaf-37	249	5	firm	firm	NOUN
gujaf-37	249	6	’s	’s	PART
gujaf-37	249	7	performance	performance	NOUN
gujaf-37	249	8	of	of	ADP
gujaf-37	249	9	manufacturing	manufacturing	NOUN
gujaf-37	249	10	organizations	organization	NOUN
gujaf-37	249	11	.international	.international	PROPN
gujaf-37	249	12	journal	journal	PROPN
gujaf-37	249	13	of	of	ADP
gujaf-37	249	14	economics	economic	NOUN
gujaf-37	249	15	and	and	CCONJ
gujaf-37	249	16	finance	finance	NOUN
gujaf-37	249	17	,	,	PUNCT
gujaf-37	249	18	6(6),234239	6(6),234239	NOUN
gujaf-37	249	19	.	.	PUNCT
gujaf-37	250	1	olusanmi	olusanmi	PROPN
gujaf-37	250	2	.o	.o	PROPN
gujaf-37	250	3	,	,	PUNCT
gujaf-37	250	4	uwuigbe	uwuigbe	NOUN
gujaf-37	250	5	.u	.u	NOUN
gujaf-37	250	6	and	and	CCONJ
gujaf-37	250	7	uwuigbe	uwuigbe	NOUN
gujaf-37	250	8	.o	.o	PROPN
gujaf-37	251	1	(	(	PUNCT
gujaf-37	251	2	2015	2015	NUM
gujaf-37	251	3	)	)	PUNCT
gujaf-37	251	4	effect	effect	NOUN
gujaf-37	251	5	of	of	ADP
gujaf-37	251	6	risk	risk	NOUN
gujaf-37	251	7	management	management	NOUN
gujaf-37	251	8	on	on	ADP
gujaf-37	251	9	bank	bank	NOUN
gujaf-37	251	10	’s	’s	PART
gujaf-37	251	11	financial	financial	ADJ
gujaf-37	251	12	performance	performance	NOUN
gujaf-37	251	13	in	in	ADP
gujaf-37	251	14	nigeria	nigeria	PROPN
gujaf-37	251	15	.	.	PUNCT
gujaf-37	252	1	journal	journal	PROPN
gujaf-37	252	2	of	of	ADP
gujaf-37	252	3	accounting	accounting	NOUN
gujaf-37	252	4	and	and	CCONJ
gujaf-37	252	5	https://doi.org/10.3390/ijfs3040510	https://doi.org/10.3390/ijfs3040510	PROPN
gujaf-37	252	6	gusau	gusau	ADJ
gujaf-37	252	7	journal	journal	NOUN
gujaf-37	252	8	of	of	ADP
gujaf-37	252	9	accounting	accounting	NOUN
gujaf-37	252	10	and	and	CCONJ
gujaf-37	252	11	finance	finance	NOUN
gujaf-37	252	12	,	,	PUNCT
gujaf-37	252	13	vol	vol	NOUN
gujaf-37	252	14	.	.	PUNCT
gujaf-37	253	1	i	i	PRON
gujaf-37	253	2	,	,	PUNCT
gujaf-37	253	3	issue	issue	NOUN
gujaf-37	253	4	2	2	NUM
gujaf-37	253	5	,	,	PUNCT
gujaf-37	253	6	october	october	PROPN
gujaf-37	253	7	,	,	PUNCT
gujaf-37	253	8	2020	2020	NUM
gujaf-37	253	9	15	15	NUM
gujaf-37	253	10	auditing	auditing	NOUN
gujaf-37	253	11	:	:	PUNCT
gujaf-37	253	12	research	research	NOUN
gujaf-37	253	13	&	&	CCONJ
gujaf-37	253	14	practice	practice	PROPN
gujaf-37	253	15	http://www.ibimapublishing.com/journals/jaarp/jaarp.html	http://www.ibimapublishing.com/journals/jaarp/jaarp.html	PROPN
gujaf-37	253	16	vol	vol	NOUN
gujaf-37	253	17	.	.	PROPN
gujaf-37	253	18	2015	2015	NUM
gujaf-37	253	19	(	(	PUNCT
gujaf-37	253	20	2015	2015	NUM
gujaf-37	253	21	)	)	PUNCT
gujaf-37	253	22	,	,	PUNCT
gujaf-37	253	23	article	article	NOUN
gujaf-37	253	24	i	i	PROPN
gujaf-37	253	25	d	d	PROPN
gujaf-37	253	26	239854	239854	NUM
gujaf-37	253	27	,	,	PUNCT
gujaf-37	253	28	7	7	NUM
gujaf-37	253	29	pages	page	NOUN
gujaf-37	253	30	doi	doi	NOUN
gujaf-37	253	31	:	:	PUNCT
gujaf-37	253	32	10.5171/2015.239854	10.5171/2015.239854	NUM
gujaf-37	253	33	mehari	mehari	NOUN
gujaf-37	253	34	,	,	PUNCT
gujaf-37	253	35	d.	d.	PROPN
gujaf-37	253	36	,	,	PUNCT
gujaf-37	253	37	&	&	CCONJ
gujaf-37	253	38	aemiro	aemiro	PROPN
gujaf-37	253	39	,	,	PUNCT
gujaf-37	253	40	t.	t.	PROPN
gujaf-37	253	41	(	(	PUNCT
gujaf-37	253	42	2013	2013	NUM
gujaf-37	253	43	)	)	PUNCT
gujaf-37	253	44	.	.	PUNCT
gujaf-37	254	1	firm	firm	ADJ
gujaf-37	254	2	specific	specific	ADJ
gujaf-37	254	3	factors	factor	NOUN
gujaf-37	254	4	that	that	PRON
gujaf-37	254	5	determine	determine	VERB
gujaf-37	254	6	insurance	insurance	NOUN
gujaf-37	254	7	companies’performance	companies’performance	NOUN
gujaf-37	254	8	in	in	ADP
gujaf-37	254	9	ethiopia	ethiopia	PROPN
gujaf-37	254	10	.	.	PUNCT
gujaf-37	255	1	european	european	ADJ
gujaf-37	255	2	scientific	scientific	ADJ
gujaf-37	255	3	journal	journal	NOUN
gujaf-37	255	4	,	,	PUNCT
gujaf-37	255	5	9(10	9(10	NUM
gujaf-37	255	6	)	)	PUNCT
gujaf-37	255	7	,	,	PUNCT
gujaf-37	255	8	245–255	245–255	NUM
gujaf-37	255	9	.	.	PUNCT
gujaf-37	255	10	retrieved	retrieve	VERB
gujaf-37	255	11	from	from	ADP
gujaf-37	255	12	http://eujournal.org/index.php/esj/article/view/961	http://eujournal.org/index.php/esj/article/view/961	ADJ
gujaf-37	255	13	mistre	mistre	NOUN
gujaf-37	255	14	,	,	PUNCT
gujaf-37	255	15	s.	s.	PROPN
gujaf-37	255	16	(	(	PUNCT
gujaf-37	255	17	2015	2015	NUM
gujaf-37	255	18	)	)	PUNCT
gujaf-37	255	19	.	.	PUNCT
gujaf-37	256	1	determinants	determinant	NOUN
gujaf-37	256	2	of	of	ADP
gujaf-37	256	3	profitability	profitability	NOUN
gujaf-37	256	4	on	on	ADP
gujaf-37	256	5	insurance	insurance	NOUN
gujaf-37	256	6	companies	company	NOUN
gujaf-37	256	7	in	in	ADP
gujaf-37	256	8	ethiopia	ethiopia	PROPN
gujaf-37	256	9	.	.	PUNCT
gujaf-37	257	1	unpublished	unpublished	PROPN
gujaf-37	257	2	master	master	NOUN
gujaf-37	257	3	’s	’s	PART
gujaf-37	257	4	thesis	thesis	NOUN
gujaf-37	257	5	.	.	PUNCT
gujaf-37	258	1	department	department	NOUN
gujaf-37	258	2	of	of	ADP
gujaf-37	258	3	accounting	accounting	NOUN
gujaf-37	258	4	and	and	CCONJ
gujaf-37	258	5	finance	finance	PROPN
gujaf-37	258	6	addis	addis	PROPN
gujaf-37	258	7	ababa	ababa	PROPN
gujaf-37	258	8	university	university	PROPN
gujaf-37	258	9	.	.	PUNCT
gujaf-37	259	1	patrick	patrick	PROPN
gujaf-37	259	2	,	,	PUNCT
gujaf-37	259	3	a.	a.	NOUN
gujaf-37	259	4	(	(	PUNCT
gujaf-37	259	5	2015	2015	NUM
gujaf-37	259	6	)	)	PUNCT
gujaf-37	259	7	.	.	PUNCT
gujaf-37	260	1	influence	influence	NOUN
gujaf-37	260	2	of	of	ADP
gujaf-37	260	3	risk	risk	NOUN
gujaf-37	260	4	management	management	NOUN
gujaf-37	260	5	of	of	ADP
gujaf-37	260	6	life	life	NOUN
gujaf-37	260	7	assurance	assurance	NOUN
gujaf-37	260	8	firms	firm	NOUN
gujaf-37	260	9	in	in	ADP
gujaf-37	260	10	kenya	kenya	PROPN
gujaf-37	260	11	:	:	PUNCT
gujaf-37	260	12	a	a	DET
gujaf-37	260	13	survey	survey	NOUN
gujaf-37	260	14	study	study	NOUN
gujaf-37	260	15	of	of	ADP
gujaf-37	260	16	kisii	kisii	ADJ
gujaf-37	260	17	country	country	NOUN
gujaf-37	260	18	.	.	PUNCT
gujaf-37	261	1	international	international	ADJ
gujaf-37	261	2	journal	journal	PROPN
gujaf-37	261	3	of	of	ADP
gujaf-37	261	4	economics	economic	NOUN
gujaf-37	261	5	,	,	PUNCT
gujaf-37	261	6	commerce	commerce	NOUN
gujaf-37	261	7	and	and	CCONJ
gujaf-37	261	8	management	management	NOUN
gujaf-37	261	9	,	,	PUNCT
gujaf-37	261	10	3(5	3(5	NUM
gujaf-37	261	11	)	)	PUNCT
gujaf-37	261	12	,	,	PUNCT
gujaf-37	261	13	978	978	NUM
gujaf-37	261	14	-	-	SYM
gujaf-37	261	15	996	996	NUM
gujaf-37	261	16	.	.	PUNCT
gujaf-37	262	1	pavic	pavic	PROPN
gujaf-37	262	2	kramaric	kramaric	PROPN
gujaf-37	262	3	,	,	PUNCT
gujaf-37	262	4	t.	t.	PROPN
gujaf-37	262	5	,	,	PUNCT
gujaf-37	262	6	miletic	miletic	ADJ
gujaf-37	262	7	,	,	PUNCT
gujaf-37	262	8	m.	m.	NOUN
gujaf-37	262	9	,	,	PUNCT
gujaf-37	262	10	&	&	CCONJ
gujaf-37	262	11	pavic	pavic	ADJ
gujaf-37	262	12	,	,	PUNCT
gujaf-37	262	13	i.	i.	NOUN
gujaf-37	262	14	(	(	PUNCT
gujaf-37	262	15	2017	2017	NUM
gujaf-37	262	16	)	)	PUNCT
gujaf-37	262	17	.	.	PUNCT
gujaf-37	263	1	profitability	profitability	NOUN
gujaf-37	263	2	determinants	determinant	NOUN
gujaf-37	263	3	of	of	ADP
gujaf-37	263	4	insurance	insurance	NOUN
gujaf-37	263	5	markets	market	NOUN
gujaf-37	263	6	in	in	ADP
gujaf-37	263	7	selected	select	VERB
gujaf-37	263	8	central	central	ADJ
gujaf-37	263	9	and	and	CCONJ
gujaf-37	263	10	eastern	eastern	ADJ
gujaf-37	263	11	european	european	ADJ
gujaf-37	263	12	countries	country	NOUN
gujaf-37	263	13	.	.	PUNCT
gujaf-37	264	1	international	international	ADJ
gujaf-37	264	2	journal	journal	PROPN
gujaf-37	264	3	of	of	ADP
gujaf-37	264	4	economic	economic	ADJ
gujaf-37	264	5	sciences	science	NOUN
gujaf-37	264	6	,	,	PUNCT
gujaf-37	264	7	vi(2	vi(2	NOUN
gujaf-37	264	8	)	)	PUNCT
gujaf-37	264	9	,	,	PUNCT
gujaf-37	264	10	100–123	100–123	NUM
gujaf-37	264	11	.	.	PUNCT
gujaf-37	265	1	https://doi.org/10.20472/es.2017.6.2.006	https://doi.org/10.20472/es.2017.6.2.006	ADJ
gujaf-37	265	2	saeed	saeed	PROPN
gujaf-37	265	3	,	,	PUNCT
gujaf-37	265	4	u.	u.	PROPN
gujaf-37	265	5	,	,	PUNCT
gujaf-37	265	6	&	&	CCONJ
gujaf-37	265	7	khurram	khurram	PROPN
gujaf-37	265	8	,	,	PUNCT
gujaf-37	265	9	n.	n.	NOUN
gujaf-37	265	10	(	(	PUNCT
gujaf-37	265	11	2015	2015	NUM
gujaf-37	265	12	)	)	PUNCT
gujaf-37	265	13	.	.	PUNCT
gujaf-37	266	1	factors	factor	NOUN
gujaf-37	266	2	influencing	influence	VERB
gujaf-37	266	3	the	the	DET
gujaf-37	266	4	financial	financial	ADJ
gujaf-37	266	5	performance	performance	NOUN
gujaf-37	266	6	of	of	ADP
gujaf-37	266	7	non	non	ADJ
gujaf-37	266	8	-	-	ADJ
gujaf-37	266	9	life	life	ADJ
gujaf-37	266	10	insurance	insurance	NOUN
gujaf-37	266	11	companies	company	NOUN
gujaf-37	266	12	of	of	ADP
gujaf-37	266	13	pakistan	pakistan	PROPN
gujaf-37	266	14	.	.	PUNCT
gujaf-37	267	1	international	international	ADJ
gujaf-37	267	2	journal	journal	PROPN
gujaf-37	267	3	of	of	ADP
gujaf-37	267	4	empirical	empirical	ADJ
gujaf-37	267	5	finance	finance	NOUN
gujaf-37	267	6	,	,	PUNCT
gujaf-37	267	7	4(6	4(6	NUM
gujaf-37	267	8	)	)	PUNCT
gujaf-37	267	9	,	,	PUNCT
gujaf-37	267	10	354–361	354–361	NUM
gujaf-37	267	11	.	.	PUNCT
gujaf-37	268	1	soyemi	soyemi	PROPN
gujaf-37	268	2	,	,	PUNCT
gujaf-37	268	3	k.	k.	PROPN
gujaf-37	268	4	a.	a.	PROPN
gujaf-37	268	5	(	(	PUNCT
gujaf-37	268	6	2014	2014	NUM
gujaf-37	268	7	)	)	PUNCT
gujaf-37	268	8	.	.	PUNCT
gujaf-37	269	1	risk	risk	NOUN
gujaf-37	269	2	management	management	NOUN
gujaf-37	269	3	practices	practice	NOUN
gujaf-37	269	4	and	and	CCONJ
gujaf-37	269	5	financial	financial	ADJ
gujaf-37	269	6	performance	performance	NOUN
gujaf-37	269	7	 	 	SPACE
gujaf-37	269	8	:	:	PUNCT
gujaf-37	269	9	evidence	evidence	NOUN
gujaf-37	269	10	from	from	ADP
gujaf-37	269	11	the	the	DET
gujaf-37	269	12	nigerian	nigerian	ADJ
gujaf-37	269	13	deposit	deposit	NOUN
gujaf-37	269	14	money	money	NOUN
gujaf-37	269	15	banks	bank	NOUN
gujaf-37	269	16	(	(	PUNCT
gujaf-37	269	17	dmbs	dmb	NOUN
gujaf-37	269	18	)	)	PUNCT
gujaf-37	269	19	.	.	PUNCT
gujaf-37	270	1	the	the	DET
gujaf-37	270	2	business	business	PROPN
gujaf-37	270	3	&	&	CCONJ
gujaf-37	270	4	management	management	PROPN
gujaf-37	270	5	review	review	PROPN
gujaf-37	270	6	,	,	PUNCT
gujaf-37	270	7	4(4	4(4	NUM
gujaf-37	270	8	)	)	PUNCT
gujaf-37	270	9	,	,	PUNCT
gujaf-37	270	10	345–354.89888888	345–354.89888888	NUM
gujaf-37	270	11	.	.	NOUN
gujaf-37	270	12	suheyli	suheyli	NOUN
gujaf-37	270	13	,	,	PUNCT
gujaf-37	270	14	r.	r.	PROPN
gujaf-37	270	15	(	(	PUNCT
gujaf-37	270	16	2015	2015	NUM
gujaf-37	270	17	)	)	PUNCT
gujaf-37	270	18	.	.	PUNCT
gujaf-37	271	1	determinants	determinant	NOUN
gujaf-37	271	2	of	of	ADP
gujaf-37	271	3	profitability	profitability	NOUN
gujaf-37	271	4	on	on	ADP
gujaf-37	271	5	insurance	insurance	NOUN
gujaf-37	271	6	companies	company	NOUN
gujaf-37	271	7	in	in	ADP
gujaf-37	271	8	ethiopia	ethiopia	PROPN
gujaf-37	271	9	.	.	PUNCT
gujaf-37	272	1	unpublished	unpublished	PROPN
gujaf-37	272	2	master	master	NOUN
gujaf-37	272	3	’s	’s	PART
gujaf-37	272	4	thesis	thesis	NOUN
gujaf-37	272	5	.	.	PUNCT
gujaf-37	273	1	department	department	NOUN
gujaf-37	273	2	of	of	ADP
gujaf-37	273	3	accounting	accounting	NOUN
gujaf-37	273	4	and	and	CCONJ
gujaf-37	273	5	finance	finance	PROPN
gujaf-37	273	6	addis	addis	PROPN
gujaf-37	273	7	ababa	ababa	PROPN
gujaf-37	273	8	university	university	PROPN
gujaf-37	273	9	.	.	PUNCT
gujaf-37	274	1	sumaira	sumaira	PROPN
gujaf-37	274	2	,	,	PUNCT
gujaf-37	274	3	b.	b.	PROPN
gujaf-37	274	4	,	,	PUNCT
gujaf-37	274	5	&	&	CCONJ
gujaf-37	274	6	amjad	amjad	PROPN
gujaf-37	274	7	,	,	PUNCT
gujaf-37	274	8	t.	t.	PROPN
gujaf-37	274	9	(	(	PUNCT
gujaf-37	274	10	2013	2013	NUM
gujaf-37	274	11	)	)	PUNCT
gujaf-37	274	12	.	.	PUNCT
gujaf-37	275	1	determinants	determinant	NOUN
gujaf-37	275	2	of	of	ADP
gujaf-37	275	3	profitability	profitability	NOUN
gujaf-37	275	4	panel	panel	NOUN
gujaf-37	275	5	data	datum	NOUN
gujaf-37	275	6	evidence	evidence	NOUN
gujaf-37	275	7	from	from	ADP
gujaf-37	275	8	insurance	insurance	NOUN
gujaf-37	275	9	sector	sector	NOUN
gujaf-37	275	10	of	of	ADP
gujaf-37	275	11	pakistan	pakistan	PROPN
gujaf-37	275	12	.	.	PUNCT
gujaf-37	276	1	elixir	elixir	PROPN
gujaf-37	276	2	financial	financial	PROPN
gujaf-37	276	3	management	management	PROPN
gujaf-37	276	4	international	international	ADJ
gujaf-37	276	5	journal	journal	PROPN
gujaf-37	276	6	,	,	PUNCT
gujaf-37	276	7	pakistan	pakistan	PROPN
gujaf-37	276	8	.	.	PUNCT
gujaf-37	277	1	warganegara	warganegara	PROPN
gujaf-37	277	2	,	,	PUNCT
gujaf-37	277	3	d.	d.	PROPN
gujaf-37	277	4	l.	l.	PROPN
gujaf-37	277	5	,	,	PUNCT
gujaf-37	277	6	&	&	CCONJ
gujaf-37	277	7	tamara	tamara	PROPN
gujaf-37	277	8	,	,	PUNCT
gujaf-37	277	9	d.	d.	PROPN
gujaf-37	277	10	(	(	PUNCT
gujaf-37	277	11	2014	2014	NUM
gujaf-37	277	12	)	)	PUNCT
gujaf-37	277	13	.	.	PUNCT
gujaf-37	278	1	the	the	DET
gujaf-37	278	2	impacts	impact	NOUN
gujaf-37	278	3	of	of	ADP
gujaf-37	278	4	cost	cost	NOUN
gujaf-37	278	5	stickiness	stickiness	NOUN
gujaf-37	278	6	on	on	ADP
gujaf-37	278	7	the	the	DET
gujaf-37	278	8	profitability	profitability	NOUN
gujaf-37	278	9	of	of	ADP
gujaf-37	278	10	indonesian	indonesian	ADJ
gujaf-37	278	11	firms	firm	NOUN
gujaf-37	278	12	.	.	PUNCT
gujaf-37	279	1	international	international	ADJ
gujaf-37	279	2	journal	journal	PROPN
gujaf-37	279	3	of	of	ADP
gujaf-37	279	4	social	social	ADJ
gujaf-37	279	5	,	,	PUNCT
gujaf-37	279	6	behavioral	behavioral	ADJ
gujaf-37	279	7	,	,	PUNCT
gujaf-37	279	8	educational	educational	ADJ
gujaf-37	279	9	,	,	PUNCT
gujaf-37	279	10	economic	economic	ADJ
gujaf-37	279	11	,	,	PUNCT
gujaf-37	279	12	business	business	NOUN
gujaf-37	279	13	and	and	CCONJ
gujaf-37	279	14	industrial	industrial	ADJ
gujaf-37	279	15	engineering	engineering	NOUN
gujaf-37	279	16	,	,	PUNCT
gujaf-37	279	17	8(11	8(11	NUM
gujaf-37	279	18	)	)	PUNCT
gujaf-37	279	19	,	,	PUNCT
gujaf-37	279	20	3606–3609	3606–3609	NUM
gujaf-37	279	21	http://eujournal.org/index.php/esj/article/view/961	http://eujournal.org/index.php/esj/article/view/961	NOUN
gujaf-37	279	22	https://doi.org/10.20472/es.2017.6.2.006	https://doi.org/10.20472/es.2017.6.2.006	NOUN